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VII.1. 2020 Budget Meeting, 2020 Tax Levy and General and Special Revenue Fund Budgets; BishopDecember 3, 2019 Council Report 2019-123 2020 BUDGET MEETING, 2020 TAX LEVY AND GENERAL AND SPECIAL REVENUE FUND BUDGETS Proposed Action Staff recommends adoption of the following motion: Move to Adopt Resolution 2019-096 approving the 2020 tax levy and adopting the 2020 General and Special Revenue Fund budgets. Adoption of this motion will result in staff forwarding the appropriate documentation to Hennepin County for inclusion on property taxes for 2020 and will approve the 2020 General and Special Revenue Fund budgets. Overview The City Council and staff have held a number of meetings and work sessions during 2019 to prepare for the 2020 general fund budget and 2020 tax levy. During 2019 the council reviewed and gave input related to the Capital Improvement Plan, the Equipment Replacement Plan and updated the Financial Management Plan which along with a series of program and budget discussions were instrumental in the development of the 2020 budgets. The budget in its current form recommends spending in the general fund at $15,361,716 and a total tax levy of $17,529,684. The recommended levy has been reduced by $503,254 from the preliminary levy. In addition, a proposed HRA levy of $367,951 is also being recommended. Staff is recommending that the council adopt the resolution approving the tax levy for 2020 and setting the 2020 general and special revenue fund budgets. Primary Issues to Consider • The 2020 levy must be certified to the Hennepin County by December 30, 2019. Supporting Information • Tax Levy and Budget Overview • Resolution 2019-096 • 2020 General Fund and Special Revenue Fund Budgets • 2020 Tax Levy Summary • Association of MN Counties – “Why Property Taxes Vary from Year to Year” • Power point presentation slides Nick Bishop, CPA Finance Director Financial Impact: $17,529,684 Budgeted: Y/N Y Source: Taxes & other revenues Related Documents (CIP, ERP, etc): 2019 Budget, CIP, ERP, Notes: TAX LEVY AND BUDGET OVERVIEW The levy being proposed is $17,529,684 a 9.71% increase from 2019. The levy provides for the continuation of outstanding customer service by City workers, exceptional police and fire protection and helps maintain a vibrant, authentic downtown. City property taxes for a median value home ($276,000) in Hopkins are estimated to be $1,823 or an $88 increase from 2019. The two largest areas supported by the levy are public safety and capital projects & debt. This is a breakdown of estimated City property taxes: Public Safety 645$ 35.4% General Government 261$ 14.3% Public Works 220$ 12.1% Parks and Recreation 172$ 9.4% Arts Center 34$ 1.9% Pavilion 30$ 1.6% Capital projects & debt 461$ 25.3% Total 1,823$ 100.0% Public Safety is comprised of police, fire and inspection departments. In total they make up 35.4% of the levy. The Police Department’s Mission is to serve the community with Honesty, Integrity and Respect. They accomplish this through community engagement, relationship building and providing education and youth initiatives. They also responded to over 26,000 calls for service in 2018. They work diligently to prevent and deter crime. The Fire Department makes a positive difference everyday by providing quality fire response, prevention services, emergency medical, hazardous materials handling and emergency preparedness. In 2018, they responded to over 1,500 calls, which is over an 8% increase over the previous year. Their average response time is 4.2 minutes. Inspections – this is the smallest department within public safety. The Inspections Department budget is mostly funded through charges for service. The 2020 budget includes revenues of $572,700 and expenditures of $863,296. The Inspections Department is 1.3% of the tax levy. Capital projects and debt is the next largest portion of the levy making up 25.3%. It supports street reconstruction, capital projects at municipal buildings, equipment purchases and the Burnes Park improvement project. The City is completing an aggressive street reconstruction plan paid for through bond issuance, special assessments and user charges for water, sewer and storm-sewer. All streets in Hopkins are planned to be reconstructed in the next 10-12 years. Continuing this program ensures the future preservation of our streets and helps maintain the quality of life Hopkins residents have come to expect. In order to fully realize the benefits of Southwest Light Rail the city invested in 8th Avenue and created the Artery. The Artery is a bike, pedestrian and vehicle connection and community space between a future light rail transit station and the City’s historic downtown. The $5.7 million project leveraged $2.6 million of grants from Metropolitan Council, Hennepin County and Three Rivers Park District. The City has also invested in the Blake Road Corridor. The City is adding several pedestrian friendly amenities including: multi-use trails, landscaped boulevards and upgraded street lighting. The Road will also be upgraded to handle future traffic and development demands. The $16 million project will receive reimbursements from Hennepin County ($8 Million) and utilize Municipal State Aid of ($3 million). The City’s share of the Artery project and Blake Road reconstruction were funded with debt. They also took advantage of limited outside funding sources in order to make needed improvements. Delaying the projects would likely result in higher costs and a larger City-share of the overall cost. The Arts Center levy being proposed is $325,255 or 1.9% of the total levy. Currently, the Arts Center has a deficit balance of $1.2 million owed to the City’s General Fund that has accrued since its opening in 1997. This levy includes $60,000 to pay back the general fund. The remaining levy amount of $265,225 is needed to maintain current operations. The City believes that the Arts Center was an excellent economic development tool that helped make Mainstreet vibrant and authentic. With this levy, the Arts Center will continue to be an asset to the Community. The Pavilion levy being proposed is $290,000 or 1.6% of the levy. In 2018, the Pavilion was upgraded and expanded. The City needed to complete a project to replace a 27-year old refrigeration system that was unreliable, developing leaks and being phased out by the EPA. The City was able to increase the scope of the project to include remodeled locker rooms, shower rooms, expanded lobby, remodeled office, remodeled concession stand and expanded restroom facilities after receiving contributions from Hopkins School District ($1.0 Million) and Hopkins Youth Hockey Association ($1.0 Million). The project still required bond proceeds of $3.1 million to complete. The debt service for the bonds will be paid with a Pavilion levy over the next 15 years. CITY OF HOPKINS Hennepin County, Minnesota RESOLUTION NO. 2019-096 RESOLUTION APPROVING 2020 TAX LEVY AND ADOPTING THE 2020 GENERAL AND SPECIAL REVEUNE FUND BUDGETS BE IT RESOLVED BY THE COUNCIL OF THE CITY OF HOPKINS, MINNESOTA, That the following sums of money be levied for the current year collectible in 2020 upon the taxable property in the City of Hopkins, for the following purposes. General Levy General Operations $13,279,530 Special Levies Debt Levies 2010A GO Improvement Bonds 95,000 2012A GO Capital Improvement Bonds 225,000 2012B GO Bonds 160,000 2012B Equipment Certificates 94,710 2013A GO Bonds 91,078 2014A GO Bonds 97,000 2014B GO Refunding Bonds 670,000 2015A GO Street Reconstruction Bonds 250,000 2015B GO Tax Abatement Bonds 115,000 2016A GO Improvement Bonds 100,000 2016B GO Tax Abatement Bonds 33,841 2016C Equipment Certificates 241,395 2017A GO Street Reconstruction Bonds 973,398 2017B GO Tax Abatement Bonds 160,330 2018A GO Bonds 456,417 2018A Equipment Certificates 81,112 2019A GO Bonds 405,873 Subtotal Special Levies 4,250,154 Total Levy $17,529,684 HRA/EDA Levy Housing & Redevelopment Authority Levy $ 367,951 This levy is made based on current law and the 2020 General Fund Budget of $15,361,716. BE IT FURTHER RESOLVED, that the following amounts are budgeted for the Special Revenue Funds: State Chemical Assessment $65,000 TIF 2.9 Oaks of Main $5,000 Economic Development $430,345 TIF 2.11 Super Valu $1,750,000 TIF 1.2 Entertainment District $15,000 5th Avenue Flats $2,000 Parking $150,690 TIF 1.4 – Marketplace & Main $180,000 Communication (Cable TV) $238,656 TIF 1.5 – Moline $94,500 Depot Coffee House $307,412 Arts Center $1,125,836 TIF 2.6 Handicapped Housing Dev $7,500 BE IT FURTHER RESOLVED, that the City Clerk is hereby ordered and directed to transmit a certified copy of this resolution to the County Auditor of Hennepin County, Minnesota. Adopted by the City Council of the City of Hopkins on this this 3rd day of December, 2019. _______________________________________ Jason Gadd, Mayor ATTEST: _____________________________ Amy Domeier, City Clerk City of Hopkins General Fund Revenue Budget For the Year Ending December 31, 2020 Proposed with Reductions December 3, 2019 Department 2019 Budget 2020 Budget % Increase (Decrease) Property Taxes 11,821,624 12,564,305 6.28% Intergovernmental Revenue PERA Aid 20,510 - Local Government Aid 556,619 734,946 Intergovernmental Revenue - Other 590,000 618,000 Total Intergovernmental Revenue 1,167,129 1,352,946 15.92% Licenses, Permits & Fines Court Fines & Penalties 176,500 177,750 Building Permits & Inspections 440,700 461,300 Inspection Fines & Citations 8,000 8,000 City Clerk - Business Licenses 7,000 7,000 PD - Liquor, Animal Licenses & Penalties 89,100 102,300 Fire - Licenses & Permits 1,100 1,100 Public Works - Licenses & Permits 19,415 19,415 Planning & Zoning - Licenses & Permits 3,500 1,000 Total Licenses, Permits & Fines 745,315 777,865 4.37% Charges for Service Finance Department 9,750 5,500 Assessing 3,000 3,000 Inspections 104,360 105,900 Police 25,000 35,000 Fire 10,500 10,500 Public Works 4,150 4,150 Activity Center 94,000 87,000 Total Charges for Service 250,760 251,050 0.12% Miscellaneous Revenue Franchise Fees 290,000 296,200 Miscellaneous 15,250 15,250 Finance Department 5,100 1,200 Police 2,000 2,000 Fire 3,500 3,500 Public Works 5,300 5,300 Activity Center 14,500 32,100 Community Development 90,000 60,000 Total Miscellaneous 425,650 415,550 -2.37% Total Revenues 14,410,478 15,361,716 6.60% City of Hopkins General Fund Revenue Budget For the Year Ending December 31, 2020 Proposed with Reductions December 3, 2019 Department 2019 Budget 2020 Budget % Increase (Decrease) City Council 96,131 97,630 1.56% Administrative Services 797,580 854,893 7.19% Finance 351,173 400,495 14.04% Legal 175,000 175,000 0.00% Municipal Building 392,396 404,014 2.96% Assessing 226,682 221,835 -2.14% City Clerk 183,243 237,513 29.62% Inspections 818,588 863,296 5.46% Police 5,609,105 5,977,982 6.58% Fire 1,399,178 1,483,177 6.00% Public Works 3,221,137 3,443,017 6.89% Recreation 269,279 285,279 5.94% Activity Center 463,416 497,843 7.43% Planning & Zoning 217,372 222,382 2.30% Community Development 101,498 108,160 6.56% Tuition Reimbursement 18,700 19,200 2.67% Contingency 50,000 50,000 0.00% Transfer to Other Funds 20,000 20,000 0.00% Total Expenditures 14,410,478 15,361,716 6.60% City of Hopkins Special Revnue Funds Budget For the Year Ending December 31, 2020 December 3, 2019 Revenues Fund No.2019 Budget 2020 Budget % Increase (Decrease) 203 State Chemical Assessment 60,000 65,000 8.33% 204 Economic Development 395,154 467,951 18.42% 211 TIF 1.2 Entertainment District 30,000 30,000 0.00% 214 Parking 152,650 154,524 1.23% 217 Communications (Cable TV)255,235 238,014 (6.75%) 219 Depot Coffee House 362,600 307,412 (15.22%) 226 TIF 2.6 Handicapped Housing Dev.15,000 21,000 40.00% 229 TIF 2.9 Oaks of Main - 1,500 100.00% 231 TIF 2.11 Super Valu 2,408,000 2,217,000 (7.93%) 232 5th Avenue Flats - - 0.00% 233 TIF 1.4 - Marketplace & Main 188,000 185,000 (1.60%) 234 TIF 1.5 - The Moline 98,000 97,000 (1.02%) 250 Arts Center 988,582 1,185,836 19.95% Expenditures Fund No.2019 Budget 2020 Budget % Increase (Decrease) 203 State Chemical Assessment 60,000 65,000 8.33% 204 Economic Development 390,519 430,345 10.20% 211 TIF 1.2 Entertainment District 14,500 15,000 3.45% 214 Parking 141,783 150,690 6.28% 217 Communications (Cable TV)482,459 238,656 (50.53%) 219 Depot Coffee House 347,925 307,412 (11.64%) 226 TIF 2.6 Handicapped Housing Dev.7,500 7,500 0.00% 229 TIF 2.9 Oaks of Main - 5,000 100.00% 231 TIF 2.11 Super Valu 1,750,053 1,750,000 (0.00%) 232 5th Avenue Flats 2,000 2,000 0.00% 233 TIF 1.4 - Marketplace & Main 176,000 180,000 2.27% 234 TIF 1.5 - The Moline 92,000 94,500 2.72% 250 Arts Center 1,005,600 1,125,836 11.96% Fund Fund City of Hopkins 2020 Tax Levy Proposed with Reductions December 3, 2019 Actual Proposed % Increase Purpose FY2019 FY2020 (Decrease) General Operations General Fund 11,736,624 12,479,305 6.33% Capital Levy 100,000 75,000 -25.00% Arts Center 257,500 325,225 26.30% Pavilion Fund 40,383 290,000 618.12% Equipment Replacement 230,000 110,000 -52.17% Total General Operations 12,364,507 13,279,530 7.40% Debt Levy Debt Previously Issued 3,613,429 3,844,281 6.39% Debt Issued in 2019 - 405,873 100.00% Total Debt Levy 3,613,429 4,250,154 17.62% Total Levy 15,977,936 17,529,684 9.71% A publication of the Association of Minnesota CountiesA publication of the Association of Minnesota Counties THE MARKET VALUE OF A PROPERTY MAY CHANGE. • Each parcel of property is assessed at least once every five years and a sales ratio study is done to determine if the property is assessed similarly to like properties. If not, the Commissioner of Revenue may issue an ‘order’ that would affect the taxable value of a parcel. • Additions and improvement made to a property generally increases its market value. THE MARKET VALUE OF OTHER PROPERTIES IN YOUR TAXING DISTRICT MAY CHANGE, SHIFTING TAXES FROM ONE PROPERTY TO ANOTHER. • If the market value of a property increases more or less than the average increase or decrease in a taxing district, the taxes on that property will also change. • New construction in a taxing district increases the tax base and will affect the district’s tax rate. THE STATE GENERAL PROPERTY TAX MAY CHANGE. • The state legislature directly applies a State General Property Tax to commercial/industrial and season/recreational property classes. Fourteen Reasons WHY PROPERTY TAXES VARY FROM YEAR TO YEAR A publication of the Association of Minnesota Counties THE CITY BUDGET AND LEVY MAY CHANGE. • Each year, cities review the needs and wants of their citizens and how to meet those needs and wants. This is called ‘discretionary spending’ in the city budget. Also included in the budget is non-discretionary spending which is required by state and federal mandates and court decisions and orders. THE TOWNSHIP BUDGET AND LEVY MAY CHANGE. • Each March, townships set the levy and budget for the next year. THE COUNTY BUDGET AND LEVY MAY CHANGE. • Each year, counties review the needs and wants of their citizens and how to meet those discretionary needs and wants. In addition, also included in the county budget is non- discretionary spending which is required by state and federal mandates and court decisions and orders. As much as sixty to eighty-five percent of the county expenditures are used to deliver mandated services. THE SCHOOL DISTRICT’S BUDGET AND LEVY MAY CHANGE. • The Legislature determines basic funding levels for K-12 education and mandates services that schools must perform. On average, approximately seventy percent of school costs are paid by the state. • Local school districts set levies for purposes including safe school and community education, etc. A SPECIAL DISTRICT’S BUDGET AND LEVY MAY CHANGE. • Special districts such as the Metropolitan Council, hospital districts, watershed districts, drainage districts, etc. set levies to balance their budgets. SPECIAL ASSESSMENTS MAY BE ADDED TO YOUR PROPERTY TAX BILL. • Water lines, curb and gutter, and street improvements that directly benefit your property may be funded, in whole or in part, through a special assessment that is added to your tax bill. A publication of the Association of Minnesota Counties VOTERS MAY HAVE APPROVED A SCHOOL, CITY/ TOWNSHIP, COUNTY, OR SPECIAL DISTRICT REFERENDUM. • Local referendums may be held for local government construction projects, excess operating levies for schools or many other purposes. • Referendum levies may be spread on the market value or the tax capacity of a property depending on process and type of referendum levy. FEDERAL AND STATE MANDATES MAY HAVE CHANGED. • Both the state and federal governments require local governments to provide certain services and follow certain rules. These mandates often require an increase in the cost and level of service delivery. AID AND REVENUE FROM THE STATE AND FEDERAL GOVERNMENTS MAY HAVE CHANGED. • Each year the state legislature reviews and adjusts the level of funding for a variety of aids provided to local governments including Local Government Aid and County Program Aid. The formulas for how aid is determined and distributed among local governments may have changed. • While direct aid and revenue from the federal government to local governments has declined greatly in recent years, federal revenue continues to be a key portion of the local government revenue stream and that revenue stream may have changed. THE STATE LEGISLATURE MAY HAVE CHANGED THE PORTION OF THE TAX BASE PAID BY DIFFERENT TYPES OF PROPERTIES. • A change in class rates will require a change in the tax rate to raise the same amount of money. OTHER STATE LAW CHANGES MAY ADJUST THE TAX BASE. • Fiscal disparities, personal property taxes on utility properties, limited market value, and tax increment financing are example of laws that affect property taxes. Revised December 2011 Association of Minnesota Counties 125 Charles Avenue Saint Paul, MN 55103-2108 Main Line/Switchboard: 651.224.3344 Fax: 651.224.6540 www.mncounties.org Glossary of Terms CATEGORICAL AID: Aid given to a local unit of government to be used only for a specific purpose. CIRCUIT BREAKER: See “Property Tax Refund.” CLASS RATES: The percent of market value set by state law that establishes the property’s tax capacity subject to the property tax. COUNTY PROGRAM AID: State property tax relief aid to counties, distributed with a formula based on needs (households on foodstamps, age of the population, number of serious crimes) and tax base equalization for counties with smaller tax bases. EDUCATION AID: The total amount of state dollars paid for K-12 education. This aid is paid to the school districts. FISCAL DISPARITIES: A program in the Twin Cities metropolitan area and on the iron range in which a portion of the commercial and industrial property value of each city and township is contributed to a tax base sharing pool. Each city and township then receives a distribution of property value from the pool based on market value and population in each city. GENERAL PURPOSE AID: Aid given to units of government to be used at their own discretion. Examples are Local Government Aid and County Program Aid. HIGHWAY AID: Motor fuels tax and license tab money the state distributes to counties, cities and townships for highways and bridges. HOMESTEAD: A residence occupied by the owner. INDIVIDUAL INCOME TAX: A state tax on the income of residents and non-residents with Minnesota sources of income that is deposited into the state general fund. LEVY: The imposition of a tax, associated with the property tax. LEVY LIMIT: The amount a local unit of government is permitted to levy for specific services under state law. LIMITED MARKET VALUE: A state imposed limit on property value increases for the purpose of calculating property taxes. LOCAL GOVERNMENT AID (LGA): A state government revenue sharing program for cities with low property wealth or high service burdens that is intended to provide an alternative to the property tax. LOCAL SALES TAX: A local tax, authorized by the state, levied on the sale of goods and services to be used for specific purposes by the local government. LOCAL TAX RATE: The tax rate usually expressed as a percentage of tax capacity, used to determine the property tax due on a property. MARKET VALUE: An assessor’s estimate of what property would be worth if it were sold. MARKET VALUE AGRICULTURE CREDIT: A state credit to reduce the property tax paid by agricultural homesteads to the local taxing jurisdiction. MARKET VALUE HOMESTEAD CREDIT: The Market Value Homestead Credit (MVHC) program was eliminated during the 2011 Special Session for taxes payable in 2012 and beyond. The credit was replaced with a market value exclusion. This guide describes the (MVHC) reimbursement program. The program was designed to provide state-paid property tax relief to owners of certain qualifying homestead property. This program has been replaced by the Market Value Homestead Exclusion (defined below). MARKET VALUE HOMESTEAD EXCLUSION: The exclusion reduces the taxable value of qualifying homesteads. Despite the decreased taxable value, taxes will increase on most properties including apartments and businesses and is independent of any action taken by local governments. The exclusion provides for a portion of each home’s market value to be excluded from its value for property tax calculations. The amount of value excluded is directly proportional to the MVHC the home received under the old law. In this way, each home contributes a smaller amount to each taxing jurisdiction’s tax base. The tax rate tends to be a little higher because of the reduced tax base, which is why taxes increase for the other types of property. The tax burden on any given homestead could be lesser or greater depending upon the mix of properties in the jurisdiction and the level of the tax rate. PROPERTY TAX: A tax levied on any kind of property. PROPERTY TAX REFUND: A partial property tax refund program for those who have property taxes out of proportion with their income. This program is available to homeowners and renters. SALES RATIO STUDY: A study conducted by the Department of Revenue of open market property sales, which is then compared to local assessments to ensure that local assessments adequately reflect the market. STATE GENERAL PROPERTY TAX: A state-imposed property tax on commercial, industrial, and seasonal recreational properties. STATE SALES TAX: A state tax (6.5%) levied on the sale of goods and services that is deposited into the state general fund. TAX CAPACITY: The valuation of property based on market value and class rates, on which property taxes are determined. Review of 2020 General Fund Budget and Tax Levy December 3, 2019 Purpose of this Meeting Discuss and Review the City’s Budget and how it impacts your taxes Discuss the City’s Tax Levy Will NOT address individual property valuations Taxation Process Valuation notices sent each March for taxes payable the following year This is the time to appeal valuation Set Preliminary Levy on September 17th Proposed Tax Notices mailed November 12th Public Meeting for Final Levy on December 3rd Adopt Final Levy by December 30th 2020 Preliminary Tax Statement Total Estimated Market Value in Hopkins increased by 10.5% Tax Increases for Residential Property (without improvements or classification changes) 54% -increased by less than 10% 22% -increased by 10% to 20% 24% -increased by over 20% 2020 Preliminary Tax Statement Median Value Home ($276,000) Total Property Taxes for all taxing authorities - $4,419 Increase of $308 or 7.5% City Share -$1,883 Increase of $148 or 8.5% City Reduction to Preliminary Levy Preliminary Levy Passed on 9/17/19 $18,032,938 12.86% increase from 2019 Recommended Levy Approval in December $17,529,684 Reduced by $503,254 9.71% increase from 2019 2020 General Fund Budget Balanced Budget Revenues = Expenditures $15,361,716 6.60% Increase from 2019 2020 General Fund Revenue Budget Proposed % Increase FY2019 FY2020 (Decrease) Property Taxes 11,821,624 12,564,305 6.28% Intergov't Revenue 1,167,129 1,352,946 15.92% Licenses, Permits & Fines 745,315 777,865 4.37% Charges for Service 250,760 251,050 0.12% Misc. Revenue 425,650 415,550 -2.37% Total Revenue 14,410,478 15,361,716 6.60% 2020 General Fund Expenditures Budget Proposed % Increase FY2019 FY2020 (Decrease) Public Safety 7,826,871 8,324,455 6.36% General Government 2,629,775 2,811,122 6.90% Public Works 2,168,805 2,320,948 7.02% Parks and Recreation 1,785,027 1,905,191 6.73% 14,410,478 15,361,716 6.60% Arts Center $325,255 Levy in 2020 $60,000 to pay back deficit owed to General Fund $265,225 for Current Operations 1.9% of total levy Pavilion Levy $290,000 Levy in 2020 Pavilion Upgrade and Expansion Project Needed to replace a 27 year old refrigeration system Additional amenities added with help from Hopkins Youth Hockey and Hopkins School District Will continue over next 15 years 1.6% of total levy Proposed 2020 Levy Actual Proposed % Increase Purpose FY2019 FY2020 (Decrease) General Operations General Fund 11,736,624 12,479,305 6.33% Capital Levy 100,000 75,000 -25.00% Arts Center 257,500 325,225 26.30% Pavilion Fund 40,383 290,000 618.12% Equipment Replacement 230,000 110,000 -52.17% Total General Operations 12,364,507 13,279,530 7.40% Proposed 2020 Levy 2019 Street Project (Cambridge/Oxford) City Hall –also funded through Franchise Fees City portions of Blake Road City utility work done by Southwest Light Rail Project Actual Proposed % Increase Purpose FY2019 FY2020 (Decrease) Debt Levy Debt Previously Issued 3,613,429 3,844,281 6.39% Debt Issued in 2019 - 405,873 100.00% Total Debt Levy 3,613,429 4,250,154 17.62% 2020 Proposed Levy Median Value Home ($276,000) City Taxes -$1,823 Increase of $88 or 5.1% Next Steps Public Meeting for Final Budget & Levy on December 3rd Approve Final Budget & Tax Levy on December 3rd or 17th