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City of Hopkins - Staff Analysis of 2002 Budget Staff Analvsis of 2002 Budget 2002 Budget Analysis Attached to this report is a summary of 2002 estimated general fund budget revenues and estimated 2002 general fund expenditure appropriation requests. Prior to the September 4th meeting, at which time the Council will set the preliminary levy and proposed budget, most departments' will have their requested budgets back to Finance and we will ha ve a much more accurate estimate. The summary shows historical revenues and expenditures, which allows us to analyze current and future requests. · 2001 Legislative Actions Levy limits have been reinstated for all counties and cities with populations over 2,500. The City of Hopkins has always stayed under levy limits in the past and has not regarded the limits as the levy amount. These limits are imposed to help control property tax increases. Increases are imposed for factors such as inflation, household growth, and increases in market value due to the construction of new commercial and industrial properties. The City's budget is designed to cover its' costs within a reasonable levy increase. The City of Hopkins is projecting a current levy increase of 9.8% or $587,000 over the current levy for the general, debt service and HRA funds. The increase is due to the loss of state aid of $40,000, a new HRA special levy of $100,000, support of the Art Center, support of the Depot Coffee House, employee wage adjustments and additional contingency funds. In Minnesota property is taxed at different rates based upon its type. In 2002, rate changes occurred. Residential tax classification rates dropped to 1 % for all homes with values of $500,000 or less from a previous 1.65%. Commercial and Industrial tax classification rates dropped to 1.5% for properties valued less than $200,000 and 2.1 % for property above $200,000. The old commercial and industrial rates were 2.4% and 3.4% respectively. Apartment tax classification rates dropped to 1.8% for all non- subsidized units. What does all this mean? Because tax classification rates dropped the tax capacity value decreased in Hopkins by 30% or $4,000,000 for 2002. This has an inverse affect on our tax rate. If Hopkins overall tax capacity goes down the tax rate goes up to enable us to collect the amount of taxes sufficient to operate effectively. Smaller tax capacity base means higher city tax capacity rate. Another proponent that has a major affect on our tax capacity rate is the elimination of HACA to local governments. Previously, the state would provide cities with homestead area credit to reduce the cities levy therefore keeping local tax capacity rates down. Our HACA contribution was $1,000,000 and this is now reflected in our tax capacity rate increase. With the elimination of HACA, local government rates reflect local government spending more directly. 2002 Budget Options As part of the preparation for the preliminary budget, departments are instructed to keep personnel increases at agreed amounts per our labor agreements and to keep all other expenses at or below 3%. Labor agreements have not been settled for 2002. A possible change in health insurance carriers may eliminate an increase in costs in 2002. Finance is projecting an overall increase in salaries and benefits of 3%. Salaries and benefits compose 76% of general fund expenditures. A projected increase in materials and supplies of 5% is anticipated. Another item that affects the overall levy is the debt service levy. This levy is to remain at $342,000 for 2002. It is evident that increases in the levy amount will be needed in the future to pay for public improvements that are taking place now and in the future. PIR bonds were issued in 1999 and new bonds are projected to be issued in 2002, 2003 and 2004. These bonds are partially paid with assessments and the other portion is paid with tax levy. A new special levy is being proposed by management. The new levy is for Housing and Redevelopment eligible activities. These activities include housing redevelopment, land use, economic development and administration of these activities. We are proposing this special levy at this time due to all the limitations imposed through the most recent legislative session. Availability of future funds has been significantly limiited for these types of activities. Specifically, property tax changes impact the utilization of tax increment funds. The spec ail levy is outside levy limits and therefore does not impact general fund levy amounts. Bud2et Option No.1 Budget option No.1 would maintain basically the same budget as 2001 with increases in general fund operating expenditures of $355,000 or 4.6%. This includes $80,500 of Art Center support, $13,000 tax abatement for Super Valu, $5,000 support to Alice Smith playground, 2.5% increase in materials, supplies and services and a salary and benefit increase of 3%. In order to accomplish this budget increase some projected supplies, materials or professional services would need to be eliminated and the Art Center would need to cut $11,000. At a 6.3% increase in general fund spending our levy is projected to increase $402,000 or 6.7%. This includes a $75,000 levy for the BRA. The cities tax capacity rate goes from 32% to 53% in 2002. This option is $402,500 under our imposed levy limit. Bud2et Option No.2 This option would increase spending in the general fund by $428,500, an increase of 5.5% over 2001. This option includes the above items with a 5% increase in supplies, materials and services allowing us to support the Depot Coffee House and maintain a contingency and a $40,000 increase in capital purchases. The Art Center would still need to cut $11,000 from the budget. The BRA levy would be $85,000. For this option the tax levy would increase by $487,000 or 8.1 %. The cities tax capacity rate goes from 32% to 54% in 2002. This option is $327,500 under our imposed levy limit. Bud2et Option No.3 This option increases spending in the general fund by $514,000, or an increase of 6.6%. This option increases the BRA levy to $100,000, includes support of the Depot, does not require cuts by the Art Center and increases general fund spending to allow for 7.5% increase in supplies, materials and services and increases capital spending by $60,000. Departments will still be required to keep spending down to a level comparable to 2001 except the contingency pool increases by $75,000. The tax levy increase for this option is $587,000 or 9.8%. The cities tax capacity rate goes from 32% to 55% in 2002. This option is $242,500 under our imposed levy limit. Tax Impacts of Budget Options The general fund is the largest portion of the city's tax levy. In addition to the general fund, there is also a levy for debt service and a new proposed levy for the HRA. The debt service levy is remaining the same at $342,000. In order to support the Housing and Economic development fund activities the HRA levy needs to be a minimum of $75,000. All of the levy's are included in the projected levy increases. Attached you'll find one scenario for residential tax impacts. It is difficult to say how Hopkins residents will be impacted this year because of all the property tax changes. In the past the Council has set the preliminary levy amount at the State's recommended levy limit. This year Finance is recommending that the Council consider setting the preliminary levy amount at the Budget Option No.3 amount, which is an increase of $587,000 in the levy or 9.8% but still $242,500 under our levy limit. The reason for setting the preliminary levy at this level is that the anticipated needs of the city will fall within this amount. · 2001 Public Hearings for the 2002 Budget and 200112002 Tax Levy This year, due to the significant changes made to the property tax system, the requirement to hold public hearings has been waived. Although the public hearing process has been suspended the city is notifying the public regarding the preliminary levy and proposed budget meeting at the regular September 4th Council meeting. On Septenlber 4 th the Council should adopt a preliminary levy for certification to Hennepin County. Staff is also recommending the City Council set it's public meeting regarding the budget and levy for a regular meeting on December 4th with final adoption on December 18th. Attached is a letter from Hennepin County waiving the public hearing process. 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Hennepin County Taxpayer Services Department A-600 Hennepin County Government Center Minneapolis, Minnesota 55487-0060 July 16, 2001 Ms. Lori Yeager Finance Director City of Hopkins 1010 First Street South Hopkins, Minnesota 55343 Dear Ms. Yeager, The 2001 Legislature made major changes in the way property taxes are calculated beginning with taxes payable in 2002. Due to the significant changes needed to be made before the Truth in Taxation notices can be prepared, the latest date to mail the notices has been extended from November 24, 2001 to December 14, 2001. Therefore, the requirement for the taxing jurisdictions to hold public hearings in 2001 for taxes payabl~ in 2002 has been waived. The hearings will again be required in 2002 for payable 2003. However, a simpler version of the Truth in Taxation notices will still be sent out this year and we need to verify the accuracy of the mailing address and the phone number that was used last year. Please review the attached form and either confirm the information shown or make the necessary changes in the space provided. As in the past, the expense of preparing and .mailing the Truth in Taxation notices is to be divided in thirds among the county, school, and city. Each city's portion of the third will be determined by the number of parcels in your city. You will be billed in December after the mailing costs have been determined. If you have any questions, please contact me at 612-348-5100. Sincerely, {(\~'f{~ Marie Kunze, Manager Property Tax Division Enclosure An Equal Opportunity Employer Recycled Paper (j) ct:J \0 ~ r- r- ct:J ::l ~ tn r- ~ ro l--< 0 l--< Vt Vt Vt ~ (j) (j) os: ro Vt l--< > (j) Eo-< () 0 (j) ~ C l--< ~ ~ 0-; 0 0... ~ ~ ~ \0 ~ 0\ 0 \00\ (j) 00 ~ \0 ~ ~ r- 0 tn C/l >-. CZl :0 """ tn 00 N~ O\~ VtVt~ ~ (j) ~ ...... >< ro 0 Vt Vt ....... ~ Vt Vt 0 ro >-.0 Vt Vt Eo-< E-< ro N ~ 0-; ~ ~ U --< r- 0\ 0\ ~ ~ ...... 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