CR 01-124 Approve Proposed 2001 levy
September 4, 2001
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City Council Report 01-124
APPROVE PROPOSED 2001 LEVY
PROPOSED 2002 GENERAL FUND BUDGET
AND SET BUDGET APPROVAL DATES
Proposed Action
Staff recommends adoption of the following motion: Move that Resolution 01-060 "Approving proposed
2001 tax levy. collectible in 2002. adopting a preliminary 2002 general fund budget. and setting public
approval dates" be adopted.
Adoption of this motion will set a preliminary 2002 general fund budget and a maximum tax levy for 2001,
collectible in 2002. Actual budget and tax levy adoption will not occur until December, 2001.
Overview
The Truth in Taxation process requires the City of Hopkins to adopt a proposed levy and set hearing dates in
conformance with state statute. This year the hearing requirements have been waived due to the extensive
changes implemented to our tax system by the legislature. The city would like to continue to involve and
inform the public as to the proposed levy and budgets for 2002. A preliminary general fund budget has been
established. Adoption of the actual budget will occur in December 2001, and at that time, the final levy and
budget may not exceed the adopted preliminary levy. The city council is charged with the authority to
establish a budget for 2002. The overall levy limitation law has been reinstated for taxes payable in 2002,
through the Minnesota legislature.
Two options are presented for the 2002 general fund budget, and the 2001/2002 tax levy. Budgets for these
options range from $7,889,985, a 1.9% increase in budget, to $8,377,132, an increase of 8.2% over the 2001
budget. Both of these budgets include a $122,000 payment for the Shady Oak Beach renovation which
increases expense but does not affect the levy. The payment will come from general fund reserves. In the
first budget option the levy increase is zero in the second budget option the levy increase is $587,147. The
cities overall tax rate will increase to either 49.4% or 54.9%, an increase over last years city taxes of either
$174 or $245 for the average homeowner. Average homeowners should see an overall decrease in their
total property taxes because of the reduced school district levy.
The City tax levy under these options would range from $6,003,993, a 0% increase in levy, to $6,591,140 an
increase of9.8%. The higher levy is under the limitation set by the State of Minnesota for taxes payable
2002 by $254,315.
. Staff is recommending that council select a proposed levy that will allow some flexibility when
deliberating the final levy and budget.
Prima" Issues to Consider
. 2002 budget options
. Tax impacts of budget options
Supportine Information
Staff analysis of revenues. and expenditures
2002 general fund budget options
2001 tax levy estimate
Property tax impacts for Hopkins taxes payable 2002
Resolution 01-060
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Lori K Yager
Finance Director
Staff Analvsis of 2002 Bud!!et
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 have 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 of9.8% or $587,000 over the current levy for the
general fund, debt service, lIRA and PERA adjustment. The increase is due to the loss of state aid of
$40,000, the new lIRA special levy of $100,000, the new PERA levy of$11,815, 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 by30% 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 HAC A 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 Bud!!et Ootions
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 a
health insurance increase in 2002. Finance is projecting an overall increase in salaries and benefits of 4.7%.
Salaries and benefits compose 76% of general fund expenditures. A projected increase in materials and
supplies of 3% 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.
Two new special levy' s are being proposed by management. One 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 due to all the
limitations imposed for redevelopment activities from the most recent legislative session. Availability of
future funds has been significantly limiited for these types of activities. Specifically, the property tax
change impact on the utilization of tax increment funds. The other special levy is for the required employer
contribution rate increases for the Public Employee Retirement Association in 2002. Both of these special
levy's are outside levy limits and therefore do not impact general fund levy amounts or levy limits.
Budeet Ootion No.1
Budget option No.1 would have a zero levy increase. This would mean that $587,000 of the current budget
requests would need to be cut. Following is an example of programs that we could eliminate or contract out
in order to maintain a zero levy increase. The Housing and Redevelopment levy could be eliminated to save
$100,000, but $75,000 of expenses transfered out of the general fund would need to be re-included as costs
for a net savings of $25,000. We could eliminate the $5,000 support to Alice Smith playground. Police
Dispatch could be contracted ou{to reduce costs by $375,700. The Activity Center and the Art Center could
be closed to save $235,000 and 91,800 respectively. The city could stop participating in the Metro Drug
Task Force and save $78,700. We could freeze current wages and benefits and save over $275,000. There
are other options to cut costs with any of them probably meaning less services to residents and businesses.
A zero levy increase means program and service cuts The cities tax capacity rate will still increase from
32% to 49.4% because of legislative changes in 2002. This option is $729,647 under our imposed levy
limit.
Budeet Ootion No.2
This option increases spending in the general fund by $637,048, or an increase of 8.2%. The increases in the
general fund include a $122,816 paYment to the City of Minnetonka for the Shady Oak Beach renovation.
This paYment will come from general fund reserves and will not impact the general fund levy. Ifwe subtract
this from the increase we come to an increase of$514,232, or 6.6%. Included in this increase is support for
the Art Center of $91,760. Ifwe subtract this new expense out we get down to an increase in net expenses
of $422,472. or 5.5%. This increase includes a combination of salary & benefit increases projected to be
4.5%, supplies, materials and services to increase approximately 3% and increases capital spending by
$60,000. In addition to the general fund levy is the new HRA levy at $100,000 the new PERA levy at
$11,815 and the debt levy at $342,000 for a total levy of$6,591,140. Departments will be required to keep
spending down to a level comparable to 2001. The tax levy increase for this option is $587,000 or 9.8%.
The cities tax capacity rate goes from 32% to 54.9% in 2002. This option is $254,315 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, a new proposed levy for the HRA and a new levy for PERA required rate increases.
The debt service levy is remaining the same at $342,000. In order to support the Housing and Economic
development fund activities the lIRA levy needs to be a minimum of $75,000. The PERA levy will be
$11,815. 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.2 amount, which is an increase of $587,000 in the levy or 9.8% but still $254,000 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 2001/2002 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 September 4th 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.
CITY OF HOPKINS
Hennepin County, Minnesota
RESOLUTION NO. 01-060
RESOLUTION APPROVING PROPOSED 2001 TAX LEVY COLLECTIBLE IN 2002, ADOPTING THE
PRELIMINARY 2002 BUDGET, AND SETTING PUBLIC APPROVAL DATES
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 2002 upon the taxable property in said City
of Hopkins, for the following purposes.
General Fund
Housing and Redevelopment
PERA rate increase
General Obligation Bonds
Improvement Bonds
Total Levy
$6,137,325
100,000
11,815
215,000
127.000
$ 6,591,140
This levy is made based on current law and the 2002 General Fund Budget of$8,377,132.
Provision has been made for the payment of the City's contributory share to the Public Employees Retirement
Association.
Provision has also been made for the payment of principal and interest on the following bond issues:
Redevelopment Bonds 1-1-97
Sewer Revenue Bonds 12-1-89 & Refunded 10-15-93
Redevelopment Bonds 12-1-89 & Refunded 10-15-93
Park Bonds 3-1-90* & Refunded 10-15-93 *
Refunding Bonds 3-1-90 & Refunded 10-15-93
Housing Bonds 6-1-97
Taxable G.O. Housing Improvement Bonds 8-1-99
G.O. Improvement Revolving Bonds 8-1-99*
Redevelopment Bonds 10-1-96
Refunding Bonds (Taxable) 2-1-92
Improvement Revolving Bonds 8-1-92*
Housing Bonds 9-1-95
Taxable G.O. Housing Improv. Bonds 5-1-99
G.O. Storm Sewer Revenue Bonds 8-1-99
G.O. Water Revenue Bonds 4-1-00
Levy*
Public review and approval dates for the 2002 budget are as follows, December 4, 2001 for review, with final
approval date of December 18, 2001.
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 this 4th day of September, 2001.
By
Eugene Maxwell, Mayor
ATTEST:
Terry Obermaier, City Clerk
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