CR 08-082 Approve Proposed 2009 Levy, Propsed 2009 General Fund Budget and Set Budget Public Hearing DateAugust 28, 2008 Council Report 2008-082
APPROVE PROPOSED 2009 LEVY,
PROPOSED 2009 GENERAL FUND BUDGET
AND SET BUDGET PUBLIC HEARING DATES
Proposed Action
Staff recommends adoption of the following motions:
Move to approve Resolution 2008-049 "Approving.proposed 2009 tax levy, debt service levies at levels under those
required in the bond covenants, proposed 2009 general fund budget and setting_public hearin dg ates,,,
Adoption of resolution 2008-049 will set a maximum tax levy for 2009, will set debt levies at amounts sufficient to
pay debt service requirements taking into consideration other revenue sources and fund reserves, and approve a
proposed 2009 general fund budget. Actual budget and tax levy adoption will not occur until December 2008.
Overview
The Truth in Taxation process requires the City of Hopkins to certify a proposed levy and set public hearing dates in
conformance with state statute. A proposed general fund budget has been established. Adoption of the actual budget
will occur in December 2008, and at that time, the final levy may not exceed the approved proposed levy. The city
council is charged with the authority to establish a budget for 2009 and set the preliminary levy. Levy limits have
been reinstated for 2009 which presented challenges in the 2009 budget process.
• Staff is recommending that council approve the resolution setting the proposed levy for general fund
operations; approve the levy adequate for the payment of debt, and to set the public hearing dates as set forth
in the resolution.
Primary Issues to Consider
• Legislative impacts
• 2009 budget concerns
Supporting Information
• Pawer point presentation slides
• 2009 proposed general fund budget
• Historic Tax Levy Table
• Property tax impacts for Hopkins taxes payable 2009
• Resolution 2008-049
L~~i~G~U `f~v5,~~~
Christine M. Harkess. CPA, CGFM
Finance Director
Financial Impact: $ 10,075,492 Budgeted: YIN X N Source: Taxes and other revenues
Related Documents (CIP, ERP, etc.): 2009 bud eg t Notes:
Staff Analysis
• 2008 Legislative Actions
Local government aid (LGA), a property tax relief program to cities, that ensures residents have access to basic
services, regardless of where in Minnesota they live, did not see any changes in 2008 that would impact the city of
Hopkins. The City of Hopkins receives $50,000 in LGA, which is earmarked for the Hopkins Center for the Arts.
Levy limits last repealed for 2005 were reinstated for the years 2009-201 1.
• 2009 Levy
The City of Hopkins is proposing a total tax levy increase of X358,734 or 3.9%. The tax levy proposed totals
$9,553,114 which includes levies for the general fund, capital projects, PERA increases and bonded debt. Detailsare
included in the attached summary of tax levy. The overall tax rate for the city will increase by an estimated 1.96% to
46.291%.
The debt levy for 2009 does not have any new debt issues included. The Capital Improvement debt is reduced by
$80,000 with excess project funds. This is the fourth year of a 4-year debt service reduction due to project savings on
our $13M facility projects. The Housing and Redevelopment Authority levy for 2009 is a continuation of the
reinstatement of their past levy authority, however it remains at a significantly reduced level. The HRA levy is a
separate levy that is shown separately on the tax statements under "Other Taxing Districts". In an ongoing attempt to
establish a fund for capital improvements we are continuing the levy implemented in 2005.
The City of Hopkins' tax capacity increased by 3% due to new development, construction and general increases in
property values most of which are commercial. This increase is smaller than in past years due to the current housing
market. All these factors contribute to keeping the proposed 2009 levy at a moderate level
• 2009 Budget Analysis
The 2009 general fund budget, and the 2009 general operating tax levy are proposed at $10,075,492 and $8,160,614,
respectively. The proposed levy is set at maximum amount and can only be reduced. Staff has spent a considerable
amount of time refining original budget requests to obtain the most responsible budget and tax levy. The general fund
budget is proposed to increase by $503,325 or 5.26% over the 2008 budget. Expenditures have increased due to
salary and benefit increases, insurance -health and liability/property, fuel and fuel related products such as
bituminous products, and heating costs. Many of these costs are related to the state of the economy.
Because we are a service related operation, salaries and benefits compose 76% of current general fund expenditures
and any labor negotiations have a tremendous impact on the budget. The council and staff will continue to work on a
final budget that will allow for essential programs and services to be accomplished. Attached to this report is a~
summary of 2009 general fund budget revenues and expenditure requests.
• Tax Impacts of Levy's
Attached you'll End the proposed levy impacts for residential property..
Previously when levy limits were in place the City Council historically has set the proposed levy amount at the State's
recommended levy limit. After four years without levy limits they have been reinstated for 2009. This has presented
challenges in establishing a 2009 budget; however staff is recommending based on council input, that the Council set
the proposed levy with a maximum 3.9% increase which is an amount that will provide adequate resources to meet the
needs of the community while minimizing the impact on property owners.
• 2008 Public Hearings for the 2009 Budget and 2009 Tax Levy
Cities with populations above 500 are required to hold public hearings to give notification of the proposed property
tax levy for the taxes payable in 2009 and the proposed budget for 2009. The percentage increase in the property
taxes proposed and the specific purposes for a property tax increase must be discussed at the hearing.
There are restrictions on which dates cities are able to hold public hearings for their proposed 2009 budget and
property tax levy. The legislature has set aside the first two Mondays in December for the use of cities to hold their
Initial Public Hearing and the Continuation Hearing. The City of Hopkins can choose other dates but it must not
overlap the county or school districts dates and must be between November 29, 2008 and December 20, 2008. There
are other restrictions that must be adhered to also.
The state has established maximum levies cities can set that will exempt them from the tax hearing process. For
Hopkins that amount is $9,763,907. The levy we are proposing is $9,553,114 or $210,793 LESS than the maximum
allowance for the exemption. Regardless, staff feels that there is benefit to the public hearing and is recommending
that we continue to hold the tax hearing.
Therefore, staff is recommending the City Council set its initial hearing date for December 8, 2008 with a
continuation hearing date {if needed) for December 16, 2008,council meeting with final adoption at that same
meeting.
__ 2009_.,
Preliminary ~~~
~~
Levy and
Budget
Legislative changes effecting
local governments
. There has been no change to the Local
Government Aid formula as it related to
Hopkins.
. $50,000 is received for the Arts Center
• Levy limits were reinstated for 2009 to
2011.
• No levy limits for 2005-2008
.••
...
..~~
Why do levies go up? ~°~
.Incr eased spending andlor decreases in
non tax revenue sources
.Sp ending may increase for several reasons
• Inflationary increases
. Additional or enhanced programs
. Infrastructure improvements
• New debt levies
.N on tax revenue sources may decrease
• Slow economy
• Reduction in government aids
• Reduced revenues due to economic factors
Reduced interest earnings
...
...
Truth and Taxation ~'~"
a
Process
• Council adopts a proposed levy.
• Council sets public hearing dates for
tax levy and general fund budget.
• Recommended public hearing dates
• Initial Hearing -Monday, December 8'h
• Continuation hearing -Tuesday,
December 16'h, if needed
...
•••48
••iW
• Rt.F
City Planning ~~
.For 2009, city council and staff have been
meeting and discussing options for
maintaining a balanced budget in 2009 and
beyond.
.Opti ons include budget cuts, use of
reserves, taxes and new revenue sources.
.The 2009 General Fund budget details will
be outlined prior to adoption in December
2008 of the final budget and levy.
..
...~
••~9E
•kPo
~~
How do levies go down?
.The city may reduce, its tax levy by
decreasing costs or increasing non tax
revenue sources.
• To decrease costs the city could eliminate
programs or services it currently provides to the
citizens.
• The city may also outsource certain city services
at a lower cost.
.Incr eased revenues are derived primarily
from new fees and increased charges for
services.
•The City may receive grants for specific
programs.
...
•..~
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.°~
What are our tax needs? ~~'
• The 2009 preliminary levy
• Proposed increase of $358,734 or a 3.9%
increase over the 2008 levy.
• The increase is a result of inflationary
increases in expenditures
• Salaries & benefits
• Insurance premiums
. Fuel, gas healing, electricity, fuel related product
costs
• Debt service payments on G.0 Debt
•.•
..•~
•1£E B
•~N 'G ::.
2009 Proposed General Fund Budget ~A
and 2009 Preliminary Levy
2009 General Fund Budget
$10,075,492
This is a increase over last
years budget of 5.26%.
The increase is due to
salaries, insurance,
electricity, heating, fuel
and other general
inflationary increases.
2009 Levy
$9,553,114
This is an increase aver
last years levy of
$358,734 or 3,9%.
The increase is a result of
inflationary increases
and debt service
requirements for G.0
Debt
...
...~
..~~
ESTIMATED PROPERTYTAXIMPACTFORCITYLEVY .~~
~~
RESIDENTIAL HOMESTEAD PROPERTY
Tax Rate 05,16 4G291 bial(Ikcr)
owr Prc Wua
C'uy Cdy Incd(Decr) Ycw STax
2007 2008 Taxes 'laxex lrcri(Ikcr) over Prevrna Rateeseme
M1ferkel M1iarket Paynbb Payubb arcr Prevriw Yeor el sortie with Market
Vd,e Ytlue ~q9 31D9 Year Market Value Va9re Ilea
S IS5,07fi S 19115 S 83fi S 943 $ '] S 21 S (13J
s 2a,~77 s24os61 s laps s I,us s f° s 2a s la
S 360,IT. $ 3611?I3 S I,G54 S t,6(a S 14 5 4I S (2fi)
S 5537 S 544195 S 'A98 S ?,SCI S ?? S Cil S (411)
XNIX pn4xrty~alrs (set Jwt ?,'JN17) nn axreraSe c~gcrimed a I.(f/ Jecroase
••.
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Tax Levy Options
• The levy set this evening will be the
maximum levy far 2009.
• Levy can be reduced but it cannot be
increased,
• Staff continues to evaluate the budget
and the final levy and budget may
include additional reductions.
•••
.•.~
•.7d
.&d
~~
How will my taxes be affected?
• The City of Hopkins' taxable market value
increased by ,73% or $12.1 million
• Residential property -decreased 1.6°/D
• Commercial -increased 2%
• The City's tax capacity increased by 1.68%
. Due to limited market value phase-out
. The preliminary tax rate for the city
increased by an estimated 1.96°/D,
...
... w.
..~~
.,~
~~
Development and Taxes
• City property taxes for 2009 are going to be
affected by decisions that were made over past
years for various development projects that
continue to be added to the tax base.
• This Council and past Councils have seen the
wisdom of committing time, energy, and funding to
projects whose payoff maybe years in the future.
• Projects funded by tax increment financing have
added to the Cify's tax base. These projects have
also created the environment for additional
development.
2
CITY OF HOPKINS
Hennepin County, Minnesota
RESOLUTION N0.2008-049
RESOLUTION APPROVING THE PROPOSED 2009 TAX LEVY, SETTING
DEBT SERVICES LEVIES AT LEVELS UNDER THOSE REQUIRED IN THE BOND
COVENANTS, APPROVINGTHE PROPOSED 2009 BUDGET, AND
SETTING PUBLIC HEARING DATES
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF HOPKINS, MINNESOTA,
That the following sums be levied for 2009 upon the taxable property in the City of Hopkins, for
the following purposes.
General Lev
General Fund $8,260,614
Special Levies
PERA Rate Increase 35,500
Debt Levies
1999D GO Permanent Improvement Bonds 26,000
2001 GO Refunding Bonds -Park &Rec 130,000
2002B GO Improvement Bonds 59,000
2003 HRA Lease Revenue Bonds 225,000
2007A GO Capital Improvement Bonds 642,000
2007B GO Improvement Bands 175,000
Subtotal Special Levies 1,292,500
Total Levy ~!~ ,5~ 114
HRA/EDA Levy
Housing & Redevelopment Authority Levy
That based upon staff analysis of specials assessments currently levied for Permanent
Improvement Bonds, alternative revenue sources for the Capital Improvement Bonds and available
reserves within all debt service funds listed below that the debt service levies for 2009 for the following
issues be levied at amounts less than that provided by the bond covenants.
Bond Issue
$ 850,000 G.O. Permanent Improvement Revolving Bonds of 1999D
$ 820,000 G.O. Refunding Bonds of 2001-Park &Rec of 1992
$ 960,000 G.O. Permanent Improvement Revolving Bonds of 2002B
$9,920.000 G.O. Capital Improvement Bonds of 2007A
$1,955,000 G.O. Permanent Improvement Bonds of 2007B
Net Debt
Service Levy
$ 26,000
$130,000
$ 59,000
$642,000
$175,000
That the Proposed 2009 General Fund Budget be set at $10,075,492.
That the public hearing for the 2009 Budget and Tax Levy be set for December 8, 2008 at 6:30 pm with a
continuation hearing date of December 16, 2008 at 7:30 pm in the City Council Chambers.
BE IT FURTHER RESOLVED that the City Clerk is hereby ordered and directed to transmit a certiEed copy of
this resolution to the County Auditor of Hennepin County, Minnesota.
Adopted by the City Council of the City of Hopkins this 2°a day of September 2008.
ATTEST:
By
Eugene Maxwell, Mayor
Terry Obermaier, City Clerk
CITY OF HOPKINS
ANALYSIS OF TAX LEVY
08/2112008
~iopo5ed
Purpose 2004 2005 2006 2007 2008 2009
Subject to Lery Limits
General Fund $ 6,654,321 $ 7,261,263 $ 7,164,263 $ 7,516,943 $ 7,825,565 $8,160,614
Capital Levy
Total Lery subject to Limits
Special Levies:
PERA Levy
HRA Levy
Subtotal • Special Levies Other
Debt Levies:
19990 GO Perm Impr Revolving Bonds
2001 GO Refunding Bonds -Improv Rev
2001 GO Refunding Bonds -Park & Rec
20026 GO Improv Revolving Bonds
2002 HRA Revenue Bonds
2003 HRA Revenue Bonds
20076 GO Improv Revolving Bonds
2007 Capital Improvement Bonds
Subtotal -Debt Levies
Total -Special Levies
TOTAL LEVIES
Increase over prior year
Percentage Incr (Deer) -Total
Tax Capacity Rate
- 25,000 25,000 50,000 75,000 100,000
$ 6,654,321 $ 7,286,263 $ 7,189,263 $ 7,566,943 $ 7,900,565 $8,260,614 levy limit
11,815 11,815 11,815 11,815 11,815 35,500
- 10,000 20,000 20,000 - -
11,815 21,815 31,815 31,815 11,815 35,500
levy expires
26,000 26,000 26,000 26,000 26,000 26,000 2009
65,000 62,000 62,000 62,000 - - 2007
210,000 190,000 180,000 175,000 150,000 130,000 2010
59,000 59,000 59,000 59,000 59,000 59,000 2012
678,000 240,550 650,000 650,000 - -
- 234,450 240,000 235,000 230,000 225,000 2023
- - - - 175,000 175,000 2017
- - - - 642,000 642,000 2022
1,038,000 812,000 1,217,000 1,207,000 1,282,000 1,257,000
$ 1,049,815 $ 533,815 $ 1,248,815 $ 1,238,815 $ 1,293,815 $1,292,500
$ 7,704,136 $ 8,120,078 $ 8,438,078 $ 8,805,758 $ 9,194,380 $9,553,114
$ 535,884 $ 415,942 $ 318,000 $ 367,680 $ 388,622 $ 358,734
7.48% 5.40% 3.92% 4.36% 4.41% 3.90%
56.664% 48.944% 48.262% 45.862% 45,401 % 46.291 % estimated
Percentage IncrlDecr in Tax Capacity Rate 1.007% -13.624% -1.393% -4.973% -1.005% 1.960%
CITY OF HOPKINS
PROPOSED GENERAL FUND REVENUE BUDGET
2008 2009
Department Budget Budget Incrl(Decr) of total
Property Taxes & PERA Special Levy 7,869,380 8,229,114 4.57% 81.67%
Intergovernmental Revenue
PERA Aid 20,510 20,510 0.00%
Police -Federal Grant 1,000 1,000 0.00%
Police -State Aid 165,000 170,000 3.03%
Police -POST Reimbursement 8,000 9,500 18.75%
Police - Misc Grants 4,000 4,000 0.00%
Police - 911 Service Fee 20,000 20,000 0.00%
Fire -State Aid 104,000 107,000 2.88%
Fire -County 4,000 4,000 0.00%
PW -State Aid 112,000 112,000 0.00%
Total Intergovernmental Revenue 438,510 448,010 2.17% 4.45%
Licenses, Permits & Fees
Court Fines 155,000 160,000 3.23%
Building Permit & Inspection Fees 370,000 514,315 39.00%
Business Licenses 7,500 7,500 0.00%
Administrative Citations 3,000 3,500 16.67%
Liquor ,Animal Licenses & Penalties 97,000 103,500 6.70%
Fire Licenses & Permits 5,100 4,100 -19.61%
PW -Licenses & Permits 5,070 8,070 59.17%
P&Z -License & Permits 4,000 4,000 0.00%
Total Licenses, Permits & Fines 646,670 804,985 24.48% 7.99%
Charges for Service
Finance Department 2,200 4,200 90.91
Municipal Building 2,400 2,400 0.00%
Assessing 750 1,000 33.33%
City Clerk 2,000 8,500 325.00%
Inspections 92,250 56,000 -39.30%
Police 38,000 43,000 13.16%
Fire 4,000 10,000 150.00%
Public Works 2,600 1,200 -53.85%
Activity Center 60,000 50,000 -16.67%
Planning & Zoning 300 300 0.00%
Total Charges for Service 204,500 176,600 -13.64% 1.75%
Miscellaneous Revenue
Franchise Fees 290,000 290,000 0.00%
Finance Department 0 4,800 #DIV/O!
Elections 0 0 #DIVIO!
Police 1,000 1,000 0.00%
Fire 2,000 0 -100.00%
Public Works 200 2,200 1000.00%
Acitivty Center 12,000 13,000 8.33%
Total Miscellaneous Revenue 305,200 311,000 1.90% 3.09%
Interest Earnings
107,907 105,783 -1.97% 1.05%
Total Revenues $ 9,572,167 $10,075,492 5.26% 100.00%
CITY OF HOPKINS
PROPOSED GENERAL FUND EXPENDITURE BUDGET
2008 2009 Budget
Department Budget Budget Incrl(Decr)
City Council
City Council 78,882 77,572 -1.66%
Health & Wellness 1,500 1,500 0.00%
Total City Council 80,382 79,072 -1.63%
Administrative Services
Administration 155,396 161,355 3.83%
Personnel 56,377 59,285 5.16%
Wellness 2,030 2,050 0.99%
Information Services 209,762 229,381 9.35%
Total Administrative Services 423,565 452,071 6.73%
Finance
Budget 22,382 23,514 5.06%
Debt Management (12) 0 -100.00%
Genera! Accounting 104,788 115,176 9.91%
Payroll 43,226 43,113 -0.26%
TIF Administration (12) 0 -100.00%
Utility Billing 970 3,000 209.28%
Total Finance 171,342 184,803 7.86%
Legal 126,625 131,625 3.95%
Municipal Building 301,837 308,809 2.31
Receptionist 40,288 45,893 13.91
Assessing 142,881 167,308 17.10%
City Clerk
City Clerk 35,023 27,833 -20.53%
Records Management 35,430 26,783 -24.41%
Elections 56,738 43,203 -23.86%
Total City Clerk 127,191 97,819 -23.09%
Inspections
Building Code Inspections 270,301 270,109 -0.07%
Fire Inspections 38,742 44,389 14.58%
Heating & Plumbing Inspections 84,718 83,932 -0.93%
Housing Inspections 47,589 118,811 149.66%
Restaurant & Hotel Inspections 23,681 24,255 2.42%
Misc. Community Inspections 48,323 51,421 6.41%
Totallnspections 513,354 592,917 15.50%
Police
Police Administration 453,445 478,165 5.45%
Patrol 2,166,029 2,288,247 5.64%
Heat Team 64,189 71,048 10,69%
Reserves 30,432 32,183 5.75%
Investigations 445,408 483,330 8.51%
Department 2008
Budget 2009
Budget Budget
Incrl(Decr)
Metro Drug Task Force 100,585 105,670 5.06%
Pawn Shop 3,337 3,354 0.51
Outreach 64,934 69,495 7.02%
Dispatch 448,252 471,793 5.25%
Reception-Records 233,433 253,201 8.47%
Systems Management 86,366 75,433 -12.66%
Total Police 4,096,410 4,331,919 5.75%
Fire
Fire 750,665 805,244 7.27%
Emergency Preparedness 6,672 5,677 -14,91
Total Fire 757,337 810,921 7.08%
Public Works
PW Building 37,449 49,704 32.72%
Equipment Services 58,516 64,689 10.55%
Administration 25,613 26,641 4.01
Engineering 131,616 134,874 2.48%
Street & Alleys 846,906 892,619 5.40%
Snow & Ice Removal 153,731 181,688 18.19%
Parks 537,771 566,615 5.36%
Tree Service 226,069 223,117 -1.31
Total Public Works 2,01T,fi71 2,139,94T 6.06%
Recreation
Playground 27,425 21,748 -20.70%
Ice Rink 13,605 13,800 1.43%
Park Service 12,195 12,500 2.50%
Joint Recreation 156,000 159,000 1.92%
Skate Park 7,574 7,925 4.63%
Total Recreation 216,799 214,973 -0.84%
Activity Center
Act Ctr -Community Use 251,223 262,947 4.67%
Act Ctr -Maintenance 59,017 65,462 10.92%
Total Activity Center 310,240 328,409 5.86%
Planning & Zoning
Zoning Activities 65,683 64,838 -1.29%
Sign & Fence Permits 9,683 10,013 3.41%
Miscellaneous Planning 36,766 27,155 -26.14%
Total Planning & Zoning 112,132 102,006 -9.03%
Tuition Reimbursement 11,000 12,000 0.00%
Total Expenditures 9,449,054 10,000,492 5.84%
Other Financing Uses
Transfer to Para transit Fund 15,000 15,000 0.00%
Total Other Financing Uses 15,000 15,000 0.00%
Gontingency 108,113 60,000 -44.50%
Grand Total Expenditures $ 9,572,167 $10,075,492 5.26%
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