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Memo- 98 Budget Goals .1 .. Memorandum I Office of the City Manager I To: From: Date: Subject: Honorable Mayor and Members of the City Council Steven C. Mielke, City Manager March 7, 1997 1998 Budget Goals During the 1997 budget process, the City Council indicated that it was important to dedicate more time during 1997 to planning the 1998 budget, and that greater attention should be paid to the budget and its property tax implications. As a result of that discussion, I have prepared a draft of 1998 budget goals which I would appreciate the Council discussing and providing feedback as I start preparations for the 1998 budget. Attached is a draft of potential 1998 budget goals. At the work session I will review each of these with the Council in more depth, and provide explanations of some of the terms and interpretations of the goals as I understand them. I look forward to the Council's feedback and direction. Mayorecbudgetgoals . 1998 Budget Goals ~" , . //, ,~ '-.....'.' -( !77 <"-'j //, /:::J <"'ij 1-1 ;:., V /i " . In discussion and preparation for the 1998 budget deliberations the city council has established the following goals: . Maintain the tax levy at the 1997 amount. . Maintain Basic city services at current levels. . Analyze all programs and services to: - look for ways to reduce dependency on the property tax, - find greater efficiencies in the provision of current services and programs, - compare staffing levels to workloads to assure proper allocation of resources, - create greater linkages between revenues and expenses, to allow for more entrepreneurial approaches to non-essential services. . Forecast funding needs and tax implications to assure strong long- term financial stability. . Provide adequate funds to meet necessary technology upgrades. . Continue policy of not using fund balances for operating expenses. . '. . REAL ESTATE PERSONAL PROPERTY NET TAX CAPACITY TAX IMPACT - RESIDENTIAL HOMESTEAD PROPERTIES Basis for ''Your Actual Property Tax for 1997" Target Tax Change at Median Home of 3.43% ACTUAL TAX CAPACITY 95 PAY 96 $15,350,398 278,037 15,628,435 less FISCAL DISPARITY CONTRIBUTION less TIF CAPTURED TAX CAPACITY ADJUSTED NET TAX CAPACITY ..:.....,'. - '. <~ii::.!~~ ..~~. ,?;,;,<<~' ,', ,:};~,~';;:\"\'~:':-'. j:' ,::":~:,,,::'~'y:"~'~": .".:. ..,:,...:' " .:.................. . ... TAX LEVY less FISCAL DISPARITY DISTRIBUTION less HACA .DJUSTED TAX LEVY ::: ;.~::;r ';:(~:.:':':~\!}:; ': '(: :~.;; < ':fV:::' ..... ;' ~., :;". :: ',' .. ......... ,." '" ..,'.' 1,722,460 1,003,894 12,902,081 ". .~ ;':';: .' ...;..,":, :. ", . . :"'; ..%,. ,'. "'~:":>:"; """,'::':'::':.";'.' .. ." ';~:'.: -- .... .,; ~ $5,117,000 496,134 938,590 3,682,276 ACTUAL TAX CAPACITY 96 PAY 97 $15,772,252 284,643 16,056,895 1,748,868 1,113,904 13,194,123 $5,178,800 569,740 961,173 /'E>17,887 $ CHANGE % CHANGE $421,854 6,606 428,460 26,408 110,010 292,042 2.75% 2.38% 2.74% 1.53% 10.96% 2.26% . "': .....,. ',,,, ....;,...... ., $61,800 73,606 22,583 1.21% 14.84% 2.41% j~4,~89J (0.93%) ..... ' ADJUSTED TAX LEVY DIVIDED BY ADJUSTED NET TAX CAPACITY EQUALS CITY TAX RATE $3,682,276 12,902,081 28.542% $3,647,887 13,194,123 27.650% . ". CITY TAX-RESIDENTIAL HOMESTEAD 95 PAY 96 $57,600 $67,200 $76,800 $86,400 '. $92,~~' $105,600 $144,000 $216,000 $288,000 I Assumes value increase of 4.2% 96 PAY 97 $60,000 $70,000 $80,000 $90,000 ....~~"C;$96;POO,. . $110,000 $150,000 $225,000 $300,000 PAY 1996 $164 $192 $233 $288 :'. ':.$321;. $397 $616 $1,027 $1,438 ($34,389) 292,042 (0.892%) . ..,... . ". .' PAY 1997 $166 $194 $243 $299 $332..... $409 $630 $1,045 $1,460 (0.93%) 2.26% (3.13%) % CHANGE 1.22% 1.00% 4.29% 3.82% '.3;43%;> 3.02% 2.27% 1.75% 1.53% $ CHANGE $2 $2 $10 $11 $11 ..' $12 $14 $18 $22