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CR 97-158 Approve Proposed BudgetAugust 29, 1997 Primary Issues to Consider 1998 property tax law changes 1998 budget options Tax impacts of budget options APPROVE PROPOSED 1997 LEVY PROPOSED 1998 GENERAL FUND BUDGET AND SET BUDGET HEARINGS Proposed Action Staff recommends adoption of the following motion: Move that Resolution 97 -88 "Approving proposed 1997 tax levy, collectible in 1998, adopting the preliminary 1998 general fund budget, and setting public hearing dates" be adopted. Adoption of this motion will set a preliminary and maximum budget and tax levy for 1998. Actual budget and tax levy adoption will not occur until December, 1997. Overview The Truth in Taxation process requires specific action by the City Council. The City Council must adopt a proposed levy and set hearing dates in conformance with the statute. Additionally, a preliminary general fund budget must be established. Adoption of the actual budget will occur in December, and at that time, the final levy and budget may not exceed those adopted at this preliminary stage. Three options are presented for the 1998 general fund budget, and the 1997/8 tax levy. Budgets within these options range from $6,960,000, an increase of 2.4 percent, to $7,091,261, an increase of 4.4 percent. The total City tax levy under these options would range from $5,178,800, an increase of 0 percent, to $5,310,461, an increase of 2.5 percent. Staff is recommending that Council select a proposed levy that will allow some flexibility when deliberating the final levy and budget, after the public hearings. Supporting Information Staff analysis of issues 1997 session tax law changes 1997 department program budget analysis 1998 general fund budget options 1998 budget goals 1998 tax levy estimate Property tax impacts for Hopkins taxes payable 1998 Resolution 97 -88 Public hearings calendar `Steven C. Mielke City Manager Council Report 97 -158 Council Report 97 -158 Page 2 Staff Analysis of Issues 1997 Budget Analysis Attached to this report is an analysis of the programs and services offered in the 1997 budget. The analysis contains information primarily on spending, both in the general fund, and other funds, by all of the various departments of the City. The analysis also shows staff time dedicated to each of the departments. Revenues are also indicated on the budget analysis, but are only intended to show revenues which are specifically allocated to programs and services which charge fees, and is not representative of all revenues, such as property tax, inter - governmental revenues, etc. From this analysis you can see which departments are self- funding and which require subsidies from various sources. It also is a good overview of the programs and services offered by the City. While the list is not all encompassing, it provides for major programs and services affecting all tax and fee payers in the City. • 1998 Property Tax Law Changes Much attention was paid in the 1997 legislative session to property tax reform. Ultimately, a property tax bill was passed, which contains significant changes to the property tax system. Highlights would include the following: ♦ Most all properties will see a property tax reduction as a result of the legislative changes. This reduction is due primarily to additional financing given to school districts which will offset property tax increases at the school level. ♦ A larger burden of the property tax will be borne by other local governments, including cities and counties, even though most properties should see a reduction in their total tax bill. ♦ Aids to cities were frozen or reduced in most cases, and thus a greater reliance on property taxes and other revenues will be needed by cities to support current levels of programming. ♦ Classification rate changes will shift property tax burdens from commercial /industrial properties and apartments, to homesteaded properties. Thus, even though all properties should see a reduction in property taxes, a larger percentage of that reduction will be enjoyed by commercial /industrial properties and apartments. • Levy Limits For two years, levy limits have been reinstated as an attempt to help control property tax increases. Levy limits have not been in place for many years, but will now be put in place for at least two years. • Council Report 97 -158 Page 3 1998 Budget Options The City Council adopted budget goals for 1998 (attached). Primary to the budget goals was an effort to reduce or eliminate tax levy increases, while maintaining basic City services at their current levels. The budget options proposed for 1998 meet those budget goals. As part of the preparation for the preliminary budget, departments were instructed to keep personnel increases at 3 %, as per our labor agreements, and to keep all other expenses at or below 2 %. Within various options, there are some increases in personnel, beyond current levels, and there are also increases in capital outlay beyond current levels. Each of these will be discussed. Each of the budget options also provide for current levels of service to be maintained. Option No. 1 Option no. 1 would increase spending by $168,900 in the general fund. This is an increase of 2.4 percent. Within this option, there are no increases in personnel, and capital outlay is reduced from current levels. Some technology upgrades would be deferred, but general city services would be maintained. Option No. 2 Within Option no. 2, spending for the general fund increases by $271,900, an increase of 4.0 percent. Under this option, an increase of 10 hours per week would be allowed the receptionist at the activity center. It also adds a full time position to administer MIS functions within the city, and increases capital expenses from $84,800 to $112,200. It also budgets $28,000 for technology upgrades in computers and printes. Option No. 3 Option no. 3 would increase spending in the general fund by $300,161, an increase of 4.4 percent. This option includes all of the changes to option no. 2, and also allows for roughly $28,000 in addition program options, should they be desired as the budget process continues. This option also would utilize the maximum tax levy option available under the current levy limits. Tax Impacts of Budget Options Each of the budget options above, which were discussed previously, have differing impacts on the tax levy. The general fund is the largest portion of the city's portion of the tax levy. In addition to the general fund, there is also the equipment replacement fund and the debt service funds. The equipment replacement fund is scheduled to increase by $20,000, while the debt service funds are scheduled to decrease by $60,000. • Option No. 1 Council Report 97 -158 Page 4 Option no. 1 calls for increased spending in the general fund, but would have a zero increase in the property tax levy. Option No. 2 Option No. 2 would increase the tax levy by $103,400, an increase of 2 percent. Option No. 3 Option no. 3 would increase the tax levy by $131,661, an increase of 2.5 percent. As stated previously, option no. 3 is the maximum tax levy increase under the current levy limits. Levy limits could be exceeded, if we chose to put more of our current expenses into a debt position, since debt payments are exempt from levy limits. For example, the equipment replacement fund levy, of $485,000, currently falls under the levy limit formula. If the city chose to take out a capital note for this fund, we could add that full amount, plus interest, back under levy limits, thus giving us much more discretion in tax levy options. This is not being recommended. As noted earlier, property taxes for residential homestead properties will increase as a result of the legislative changes, even if the City froze its tax levy at the current level. Commercial and industrial properties will see a property tax decrease on the City portion, even if levy limits were extended to their full amount. Attached is a table indicating the estimated taxes which would be payable in 1998 for the City portion of the property tax bill. As stated earlier, when combined with the county and school district, it is anticipated that all taxpayers will see a reduction in their property tax bill, due to the increased funding of school districts. 1998 Public Hearings There are significant restrictions on the ability for cities to choose dates for public hearings. The Met Council, school districts, and the county all have preferential treatment when it comes to picking dates for the public hearing. Attached is a calendar outlining the options available to the City for setting the public hearing dates. Staff is requesting that the Council consider this calendar and select dates for the initial and continuation hearing (should a continuation hearing be necessary). Staff will review this calendar in depth with the Council at the September 2 meeting. • TOTAL ............ . `isti i.: K4V. V.;.}:}} Y�:: L;.•.: : };: .Y.: : % %:K4; :.•:•;hV.:'•:•:' :•:::•:•:•:: :: :::x : .;.:;.YNZA :.: ;. ;k%%% . }` •.: WA% % %% %k %%::• :::tii:` ti:\ %`J:{tiJJ::: *kkk ?jS�. : -• Y • 1i : . :• .. •:•:•:'J:•} . : ::: ::•.:•.tiY::.:•. : } };. }•.YY. :. :K•J :.V. }•. :Y.V. ::•:•.KV.: .::•.:: V.*: Y.:: V };. }•. :•J. : :•. :Y. :4•.:4: ::•. :Y• :•.Y L : :V. } :*. : : :W. :V. : :V :.:• :. :• :: : :•. :V. :•:.: k. :• :•J :;: City Council Health & Welfare * Social Service Agencies * Chemical Health Commission * Human Rights Commission Legal Insurance Unallocated Special Projects * Shady Oak Beach Department Program Budget Analysis -1997 V:•:Y:Y.titi•:.` : L :•.•. Y.: L:: ti:::•:.:: Y.:•.: •.::W. ::Y.Y : :.4•.:: ::L::•:. :•:. �:: •.' Y.: • :. :•::.::Y :: •.;•1 }: }}•: }f: f :•: 11 }: i l•: •: ::44• :.' •. �:: • �••i:: }: M1• { • } : �: if : f:X4• :: J.V :.YJ.:V. :W: :.VJ:. ::'•: Jf:•1;•:•;Ji: J. :•J• . YJ:::.:Y•.V::. :•:. .4: :•: X.Yh;. } }•. . :: ::tiV'::ti•:•:K•.�ti` •:ti•J:•:titi•:•i ': K a:i` •::•.•:::•:11 :::.•:tiff• :•:ti:• :titi : `:` •:' l:• h LV'.• :M: * • :ti•:•: Vg •: };:tiS::••• l i is ••i ••:: ••:•:':: ` City Manager 3.50 * Administration * Legislative Relations * City Council Agendas * Labor Negotiations * Personnel * Microcomputer Support * Capital improvement Plan Communications (Cable Television) 1.05 * Cablecasting City Meetings * Liaison to Cable Commission * City Newsletter * Annual Report * Special Projects * Cable bulletin board * Razzle message line * Boards & commissions newsletter * Employee newsletter • • : NY. Y•• nY. N: Y�. YY:.:: V. 4•.: Y•. Y•.•:. Y. Y: YYY. YA•• 4:• N.:: Y:: Y• :: ::.YY.•.•.•.•.::Y:.Y•. �. �:.V:.•. �:.;.:� �.. }•!J.•••A;•��•.:;••J::.:l: ff • ' }t }� : }:' }:. :•'.::'i i •': . Y.::•: :::•: :•.KV: '.V:.:: :`r :'.: :' : :.KYi : :`. : :• • r:•. �: :: X.•. ::•: `.•i.• : : :: :'. : ::Y :. ::.:....::. :•.:4 :.: :.t : :....; • • \• :L� {� : ; � ' ~ • • } � •' � :•:ti•:•:ffV::•::. �:.:• :.'. :• ::.• :. •.KV .Y : • • • • :. \•:.:K :•.Y: JJJ:.•J••.VJ: J !•� :{ • • 1J.V J: ^ZdI:!t: ■ :�.?:�J }i i:;: Ltiti':`:•i i S: \`S ::ti :•::Y:tii }: � i:ti{ i•:: •: :.:4 :•:.: :•.V.V.•.•.V:: :.:Y.. ■yy��� .:`:•`.•:':`:': ff•: tifffftiff•:•: ff:.::::::: Ja'..:; JJJ} a: a: �•::• �`:• :••'::J:t•:•:::•:::::•:•::•:r:• 1 •. .:.......:.... ..: ::::V.: : :•.V:.•.•. : : ::K :• •. : :•.::•:titi :•:tiV:. :: : ::• :.:V.:YY : :• • • Y::Y •.• • •. • '•• {' � 1:: : • "•: : : LL1 : :: 4 4.00 Finance * City Budget * Financial Report * Investments * Accounts Payable * Accounts Receivable * Utility Billing * Payroll * Worker's Compensation Equipment Replacement Fund Page 1 GENERAL OTHER F.T.E. FUND REVENUE I FUNDS REVENUE 116.08 6,791,100 1,555,700 70,700 36,600 100,000 34,600 1,000 1,000 105,000 70,000 20,000 100,000 100,000 � :tiff•:•; }:: {{ � }: 258,300 20,000 233,100 613,500 10,361,000 8,197,600 is 99,100 84,400 110,900 498,200 • w,w,ww w.w,ww ::�:tw.•:ti:w �. \ i.4Y •4Y.444Y 14` • •.: \' 1:•.:•.•:•.1:w: �.•w. \i}.' w• {'.1 \:ww ::•.:: \1LVww �'•.4\ \44•. �Y {V�•:: •'• LV {444\\\44•:'4 {tip•: {L44 ti444 {�44•.4ti \1Y:.141 .4 44 \4`K4 \tiA1'� }.LV:. �.Y:.` • :•.:;.'�•.Y . } }} •.4, , •,} 4} } } }•':` }•'`• •. }. •. 44:'444 4' �:.4f } : :.V.1.4. . `Y: {4Y••'4•'•:::.V: ••.444 .4,' •.•:• }• �:• } •• } 4• •4'4'•.'4•.L4.44 } 44.L44Y:.41 } V. 4 } • : � : 4 } 44 } .44.'4 •.t. ••� '/ y r y y y � { - =yy � i•• • 4Y:' V:::' 4V:' 4444K4 \44444'i:444Y✓'44•.4444444':f • �•• �R'• •: •444444 44444.44 h4444Y:' h44 M1 "'4'44 • ��� �' • • • .�� • }••' •.. 444yyy 44 �i• ;i •: 4444•., �••• •'• "••' �� �• �� .1'i�' • 4 •. •, . •,.. • • Y.Y.•.W:.Y:. • .•. \:: ••:.`'Y: N:: ti......... 444 t '..\.....4: '.4.4..: T.•: •::: •::: .. \. ••Y: •4Y.4ti:4Y.Y.444••• :.44•:h4•• \4` .4• ..V• '•4�.�'4' .•�' :•4 " "• } } }i'} • "�•V::::.V::.444444V::::•V: A4Y•44444444....4...4 •• ::. L{•.•. Y. V. V. 4•}: Y.{ ti•.{ 44•:'44�.444' }�•:� { : • �'••�' ,4 • ' , • '� i,• � •:L': •'1''f'•: M•.1•: •V• • •.. :• .Y'444V i• }: }:•' • .,• LY::444• \4••4Y' �'4':: a4'a..4.:::: r:: ri •' Planning * Planning administration * Sign Permits * Fence permits * Zoning administration * Misc. Planning * Liaison to Planning & Zoning Commission * Planning & Zoning Commission minutes Economic Development Administration/Transfers Out Rental Property Management Sign Rehab. Commercial Rehab. Loans Facade Grants Hop -A -Ride 0.15 11,200 Housing Rehab Administration Housing Loans Housing Rehab grants Section 8 Meadow Creek Improvments Parking Leased Parking Ramp Parking Tax Increment District 1.1 Tax Increment District 1.2 Tax Increment District 2.1 - 2.9 Department Program Budget Analysis -1997 GENERAL F.T.E. FUND REVENUE 1.40 124,700 2,500 1.35 1.28 0.85 0.20 OTHER FUNDS REVENUE 1,795,100 120,000 1,702,500 12,600 5,000 50,000 25,000 70,500 59,300 336,500 136,800 63,300 7,500 7,500 8,000 36,900 30,000 221,300 98,800 123,000 66,000 52,100 70,900 842,300 1,300,000 1,850,000 1,850,000 1,735,600 300,000 • L. \•:: ��:•.�Ll: �•:: titi::•:\ Y.' : {`.ti�l•:: \::ti•.•:1ti•i•.�.1�. tit:• h•: 411V:.•}:' J:: : 14 44•:•:1•�•�4•.ti \•:•:ti {1 {Y:ti • �Y �•:• �: �•: F:} • 1 • L `:L ti ' ..A� {V:•::�Lti' L�� l: \} : \Ll i� � }: ti {:!C \ \} {~tiff• :': {'•.':ii ••1 •. ..L h1 1.11111 . : 1 .......... ..4 .11...1.. :...4 L • LY : h1N.111.1:..141•. 1 y v :: • •. L•.1411 •..1 .1141 ��•: ti1:{ ti\ ti {LLLL4114•.414V.LV.LVA111411LY. \4 : L•. LV. LLL•. 11• AL• i. L11•: : : :.V :.411•.1•.M.14LLL4K14V.MJ. 4 :.11 :.KKL :. Administration * Reception Assessing * Administration * Special Assessment Searches * Special Assessment Administration * Homestead Administration * Property Assessment * Assessment information City Clerk * Administration * Council Meeting Minutes * City Code Revision * Licensing * Purchasing * Records' Management * Staff Liaison to Charter Commission * City Charter Revision * Outgoing Mail Elections Inspections * Administration * Restaurant/Hotel inspections * General nuisance complaints * Housing code administration * Swimming pool inspections * Section 8 inspections * Building code enforcement * Heating /ventilation code enforcement * Plumbing code enforcement * Fire Inspections * Sanitation Inspections Department Program Budget Analysis -1997 GENERAL F.T.E. FUND REVENUE %;:kkki.Atk' ..11.1 . .11.1....... ...L. ::.YV.K•.�14ti:LtiLYYYYLV:.Y•: •YV.V.Y•.Y :.Sti•::titiLti \•: 1.70 72,800 3.00 179,600 300 0.80 46,300 33,900 0.20 21,800 2,600 4.70 294,800 210,100 OTHER FUNDS REVENUE :41•.L•.LV Y.V.Y.LLY ••.1 L 4Y:.Y.LLL4KLYh141Y.Yh \L. .L :� 1 L L'f :.LVf •• •. 41N4L4114411• .LV.11•.L• :.111LV.W.1141•.Y.L•: !J . �` :` \{•:L::•:•:Lti4� ti �`: ti•:• L .«::\ ti•:•:{•: Y:• ::• : \•:::: \`:•:•:ti \ti�L•:{`:t•:� ::• 42•:: LS:••~•••:•:•~.•::•:•:•::`~ J�.•~.• 4ii•:V Y. Lti`:\V ti~:`.\\•:\`•~. LL.~`: 14`: KV: LV.\ L•: L\ lLtiti{ ti\: ti41K:\ tiL�14\•: L\•: ti•: \44•:V~•:V:�LtiO }ti; :1 {K•: >.2 {;:L i'•:2•: 2•:2:;`.fi:•:i•:2:; >`•: •' }�1}�� �ti11�• {� l,' LL` 1L� %":+if \ \•.'. \ \�:4'.0`. \ \ti1 �iti�:'4}•.4 L4L` 51,:�f {:•��` ,{ },},kL,;, L :F:� { f �.�eL :be .. :L end.. 4 f L .\{\:: 1'•.' ti•: �Y;::;: ti��ti1�M:{` L " L\ h•: lti•: L�' K: L Y 4 \" • :4 • ::Lti' • Y }`:::::: :::;. }.f ..•: \V: \ \ \':' •.. ..... ... . }�f •. • 4• LL L • LL. L.. 4LL.. L.. LL.\. 44. K .K. \.L444L.L4L \•L4L...4AA4A..L. .L. \. \4.LL .4.L .4..L .4..L. .4T ... .LLL4L4LLL .LL441L .4L .L4.LL .LL .L. L.4 L4 h. L 4 Administration Patrol * Criminal investigation * Traffic Enforcement * Medical Response * Fire Response * Relief dispatching * Police Reserves * Foot patrol * Building checks * Liquor checks * Animal complaints * K -9 * Drug education * Public presentations * Misc. public assistance * Civic events * Junk car & rubbish complaints * Accident Investigation Crime Prevention * Operation I.D. * Neighborhood watch * McGruff Safe House * School safety patrol * Officer Friendly * Crime prevention booth * Chemical Health Commission Bicycle Safety Program * Senior Citizens Drivers ed * National Night Out * Golden Gloves Program Department Program Budget Analysis -1997 GENERAL OTHER F.T.E. • FUND REVENUE FUNDS REVENUE 4 LL tiL :•::•:ti \�l:•.� .444•.4L•.4Y. 4•.LLL •. LL• • .Y. J :.Vfffff. L•. ..4.ff :.L4V........ Jyy.. .L L 4 L. LL. L4.L1�.444.LL•.L .�LLLL�Ltititi�LtiL•f L4 •. LL • •. • L 3.00 271,100 24,000 18.50 1,270,800 156,000 • Investigations 3.50 271,100 89,000 1.00 59,200 4,800 •:L•:` ti�•:1'::` 1•:L \•:Lti.: "� ti1` 1 •: V •:•::•: �Y: •::�1:• L i: ":•: {` 1•:1:4:t� {! LL••Vfffff VAY. � ff.Y Vf.Yffff. � fff.Y.Y,1 L'.Vf: f.LLV. � ff. 1 {•:V.4V.4W.:4LL41LLL f:LL•.•.•f: f.L �. ffffff.V. �. �.Vf.LLYfff .L•.Yf .KLLY.L4L44LLLL•.4L44L V f .4LLLL V f .4L•.Y.Y.4Y•LLL444Y.4Y • Communications Center * 911 Dispatching * Activity Reports * Alarm permits * Animal control * Assist crime prevention * Assist patrol division * Firearm permits * Maintain supplies * Property /evidence * Transport material /vehicles * Write reports Public Service Records Reception * Transcribe reports * Pawn shop database * Records management Department Program Budget Analysis -1997 •~'• L. LL.•:{ {`•.t: { {•:{{•: { { { :4 :4•: {•:• :.:J :• :�.•:•:•: :{•::•:•:•:•:{{ �{{ J1{.:{•:: L:.{.. L:• :X: {•: { {ti :... :•: {�•:• :•�: � :::J. {• Y: • \YJ �L: �yti .:{{' { {' {{ { {ti1ti: : :1`:::ti•:Y ti' : {• :{•:::tiff •: •:y:• L:•:•: : {ti•:J.•::V::::: {'ti' : {V :Y :{ti{ {{K�;: �: ': Y::• : • :� • :f : : }•:•: :�{ •. y y ��; {yam .4..:..4...... �::: :{':•. 4444444:'. V.: LK•. K: VJ. YJJJ .KV.Y.V.44K J.444VJJJJJ.•.V \':.4W •.VJ J.•XJJ: J.VJJJ.••V: J.• JJJ. 4VJJ::. •J.•J.•JJ.•J.•JJh•.•J.•.•.V }✓.' Fire .: : :144YL4•: ::V: • :• :.4 : ".•J .:::•.• ::.44'.4' : : : :.V:J : :: :.W:V:. :' :. .. :V.4V: : :: '•• :� •YV. • •.ti441 .L 4.:•... :: {44:44 • L.:Y. 4• V � J.V. :V : : :: X.4• ..........:: :: {V :{•: :ti4` {:•:: {{{: :44{4 {tititi{ {\{{{{{{•'.•:{•:{ 44:. LV. Y... Y.:.. 44 •. ::: : : :.V: {4• :�1 {V:. :VJJ :.V :. :4:4444' J.: :•.4` ::.V:: ::: :•.{•:•. :VJ.4•h : :•.V.V.V: * Fire Suppression * Fire Prevention * Emergency medical services * Hazardous Materials Response State Chemical Assessment Team Emergency Preparedness GENERAL OTHER F.T.E. FUND REVENUE FUNDS REVENUE 4.50 201,800 5,900 4.70 81,800 3,800 4.50 215,300 17,800 hVJJJ.{ �J.• J .W:.4•.V.•.•.•JJ.•iA• \.•.•J.• :: �4V.•: V. S'� 1.00 413,000 65,300 57,000 57,000 0.30 6,800 4,500 . :114• : :. :• : :•. V.V •.V.V :.:Y.V.V:: :LLKY : : : :: • 44V :.44K•.::LY.Y: �: {(•: •.V::: : {:tiVJ.• :. :• :.41•:44 :•h14. • Y:.K4•.V.LL•.♦;: K•.V.L•.L :V.14Y.V.41:41 :•.41444KK•`J ..~�::•:{V.•.L•J.: 4444\•. . {WJ :.•.LVJ.•.V. �4W. {.�`: •...F .:{ V.:' J. V:.\• hK•. L4:•:. 4LV.V:.V.LLV.4IV.V.Y:4•:.Y.V.V: Administration Engineering Parks Department Program Budget Analysis -1997 GENERAL F.T.E. FUND REVENUE \V .YYY � YY� Vi }�L• .:'.'.� •.� � �:::•. }LY :'. : 144`..:: �4•:: Y•:• i'::' i::•.: �.::YYYYY :.Y:. •� �Y • • '•• • •. YY' % N } .Y Y } .K \ .Y ;•.♦ K ii •: ij i }: is Y l }ii: i }:.. \ti': J •.:` :`.`. } :.Y.`.\ }.`Y.ti :ti ` L k* �Y l �:'.` :� •:.:L,. {'...}."\:..�i..ig : } . } } •: L ..: } m .�Y. . L , Y:.}.tititi•::': V$ L•::YY•:1�:x$ YYYY:::*. *YYVxYY•.V:::.Y•.� `•:.Y .V:.,•:: YYY •i: f: Y • Y. •::.Y •: } L • Y... • .:.YY � :.•.•.•.•.Y KY• XY'•�• •••..•.•.Y T: •i Y V • i\'. �\ ti�ti\ Lti\ 1 � .•} Y 1 •:{•:\ �L N'. Y� Y: ti• ::`:\ tititi4ti\\\ 1ti•: �. ti KV Ltiti\ V� ti\ 4\ ti L Y . tiYYYKY. Y•:. YYYYYMYY .NYK•.KK'•YNYNYNY \K \Y��Y T•RNtiltitiLti111K' Building maintainance Municipal Building Activity Center Public Works Equipment Services * Vehicle Maintenance * Equipment Maintenance * Drafting * Surveying * Project design * Traffic studies * Sidewalk inspections Parks Maintenance * Seeding, fertilizing and mowing grass * Maintenance of athletic fields * Playground maintenance * Maintenance of Shady Oak Beach * Trail maintenance * Park improvements (new signs, bleachers, etc.) * Ice rink maintenance Tree Maintenance and Forestry * Tree trimming * Tree planting * Removal of dead or diseased trees Ice Arena /Pavilion Administration Ice Rental Soccer league /rental Dry floor Non - Operating (depreciation) 4:4.44•. YKY {YYYY ��ti'.'.tiil' 1.20 122,600 140,300 2.55 341,800 2.05 229,000 0.30 55,200 0.20 57,600 2.65 20,200 1.90 129,500 14,800 13.55 538,000 6.95 407,900 1,100 2.40 130,100 4.20 1,100 OTHER FUNDS REVENUE �Lti41 \Lti1� 4WX44 233,700 243,900 233,700 243,900 101,000 90,000 25,300 13,100 4,300 • Department Program Budget Analysis -1997 Streets 10.35 843,400 15,500 Street and Alley Maintenance 3.00 303,900 15,500 * Street patching * Curb repair * Assistance for civic events Street cleaning 0.65 51,800 Street Lighting 0.60 112,500 Sidewalk repair 0.35 43,800 Traffic signs and signals 1.20 140,600 Seal coating 2.15 112,900 Snow and ice removal 2.40 77,900 * Street sanding Water utility 4.20 Administration Pumps & Wells * Provide water supply for 16,000 people * Monitor and repair wells * Test water supply every month * Repair and upgrade treatment plants, water towers, and wells Distribution * Flush and check hydrants * Read water meters * Repair or replace water meters * Repair water line breaks Non - Operating (depreciation) Sewer Utility 3.50 Administration Lift Stations * Inspect and repair sewer lift stations Collection /Disposal * Inspect and clean sanitary sewers * Respond to emergencies involving sewer lines Non - Operating (depreciation) Storm Sewer Utility 1.15 Administration Maintenance * Inspection and repair of storm sewer lines and catch basins * Inspection & maintenance of creeks & ditches Concrete Alleys Non - Operating (deprecitation) Refuse Utility Administration /Disposal Bulk Collection Recycle Yard waste /Leaf Collection Brush Service Non - Operating (depreciation) GENERAL F.T.E. FUND REVENUE 4.80 OTHER FUNDS REVENUE 741,600 862,000 300,500 191,700 109,400 140,000 1,431,300 1,570,000 312,300 87,500 951,500 80,000 360,000 517,000 60,900 50,300 32,000 216,800 631,400 590,000 357,200 32,500 106,300 39,800 54,600 41,000 • Activity Center Senior Activities * Health screenings * Nutrition program * Recreation & social programs Teen Program Joint Recreation Program (Joint Program with Minnetonka - 1/3 net cost) * Adaptive Recreation * Adult Basketball * Adult Broomball * Adult Football * Adult Soccer * Adult Volleyball * Cross Country Ski Lessons * Daily Programs * Day Camp * Downhill Skiing * Exercise * Golf * Ice Rinks - Warming Houses * Intro. to ball skills * Libbs Lake Beach * Nature Camp * Open Gym Supervision * Park Guests Services Attendants * Playgrounds * Second Grade Basketball * Senior Citizen Activities * Shady Oak Beach * Skating Lessons * Swimming * Tennis * Youth Baseball * Youth Basketball * Youth Soccer * Youth Volleyball Department Program Budget Analysis -1997 1ti :ti ~ �titilt:ti•.• :.L :' ::ti•:titi :' :titi•. 1 ::ti4� •.:::. {� :� `; ~ �:ti•:� \�� ytif.: \fl \•�41f:.f•'..ti.••: {� ��:•: \ } :4� �: \ 1:: f:• ............. •..�. f:f 4•:::V •..f . : . : . 4 '::' •:•:'.... ..:•:':•:•::....ti1:t: :... •. f:. ti ti .. • •ti1titi4•:V: h:4Y:4Y:Y:44�`:•: \: �4•i :4. 44.4..4•.... \`:{•:V: { {ti::•:ti•:� •:' f: ti`: N:tiY:444W:4Y:V: \Y:V:ti1 {ti {ti•:4ti4 :V':ti•:ti? {ti444•:Y:•: ::•:•f:ti•: •• • 11111 44 4}•.}\1}44}K4.4V.1 :.Y:.•.::•:.: •.Y.Y.Vf.4441:.4411•. Y. 4Y:. 44Y.•. N. 44Y. L44•:. LV. 44: 4Y.: : Y.V : :.LY.444:Y. :ti•:K•:titi � 1: ti•: 4•:: ti•::•::•:• :':ti:•:ti•: {ti•:`: \ \:1::ti•:titi:V:ti \tiff`:\ 1:ti1 f.:1 1:•..:tiV:Y1•1i::•1 {1: : 4.� : f :.: � 4�•:lt':11:•1:i'i i 1:•i.' {1: y'ti: {•:Y1:t} ` { i " 1f•�Lti •� GENERAL F.T.E. FUND REVENUE • •.1 4•.4 ::•:.1.444444 :1:•:titi•:titititii:•:ti 4•.41. :l1•f.. LL ... {5t V • Y 4• • Y. ff � • : 4• 4 ••1444 4 4 2.80 122,500 3,000 2.25 150,300 OTHER FUNDS REVENUE ti•: ;. :41; x:;.;•::4::•::1:1::•:1:44444:• .1. V:.4•h1•.4Y.:1.4441.4K4'. •.;. }411•.•.•.•.•.•. ..• 4 Lti:.4 .44 : {441 :4• : :.ti•: .444444 4 {4 A.4'.444K4444�41: '44 :1.K41:: i• L44444444411:1.• 44Y.44•. 1.4•.1.1 :::.1h4441: :.4 : :::: f ::1.•.4441 .:441 : : : :: :4 .•. o bill had ►ell of lative I, the ity as 1997 Session mini Wrap -up taxes Property tax rebate: Homeowners and rental property owners receive a one -time property tax rebate of approximately 20 percent of their 1997 property tax- -$500 million in total. The rebate is provided as an income tax credit, to be claimed on the homeowner's income tax return filed in 1998. Renters share in the rebate with the Renters' Credit program. and Property tax rates reduced: Provided in the bill are $157 million in a ently new Education Homestead Credit to offset shifts to homeowners and renters from compressing property tax rates on other classes of property, and a reduction of $85 million in the increase in the K -12 levy. • More homes taxed at lowest rate: The cut -off point for the lowest tax rate for homes increases from $72,000 to $75,000. The lowest rate for homes is kept at 1 %. • Upper home rate reduced: The upper rate for homes is reduced from 2% to 1.85 %. • Business taxes: Businesses now taxed at 3% will be cut to 2.7 %, larger businesses rates will go from 4.6% to 4.0 %. The breakpoint between the two tiers is raised from $100,000 of property value to $150,000, making more businesses eligible for the lower rate. • Rental property tax rates reduced: Single- family rental prop- erty will be treated as a home and taxed accordingly; the apartment house rate goes from 3.4% to 2.9 %. Low - income rental property will have its class rate reduced to 1.0% and must meet a single set of qualifying rules to be classified as low income. • Farm homestead tax rates reduced: Rates for Ag home- steads under $115,000 go from a rate of .45% to .40 %. Agricul- tural homesteads valued at over $115,000 and over 320 acres have their rates cut from 1.5% to 1.4 %. Ag homesteads over $115,000 and under 320 acres go from 1.0% to .9 %. • Cabin rates reduced: The cut -off point for the lowest tax rate increases from $72,000 to $75,000. The lowest cabin rate goes from 1.5% to 1.4 %, and Cabin owners will be eligible for an income tax credit if property tax increases exceed 12 %. —onion— mini Wrap -Up reflects leglslatlue action through 8:00 p.m. on Mav 19.1997. 39 1997 Session mini Wrap -Up Taxes Budget reserve: A budget reserve of $522 million is created. Future revenue surpluses will be used mainly for property tax reform and K -12 Ievytakcover. Afund is established to: compress the class rates further, increase state education aids to reduce property taxes, increase the state share of education funding to 70 percent, increasing the educa- tion homestead credit, and increasing the property tax refund. Levy limits: With some exceptions, levy limits on cities and counties are imposed for two years, helping to control property tax increases. Truth in taxation /accountability: A new TNT notice will improve accountability and will contain (1) the state - mandated general educa- tion levy, (2) voter approved operating referenda, and (3) remaining local school levies. Also, fiscal notes explaining why and how mandates are to be imposed must accompany any bill that imposes a mandate on local governments. Senior citizens property tax deferral: For taxes payable in 1999, these provisions will allow people 65 years of age or older who own their homes and have a household income of Tess than $30,000 per year to defer payment of property tax in excess of 5 percent of their household income. The deferral is good until the property is sold, transferred or reclassified. Sales taxes: Sales tax on manufacturing replacement capital equip- ment is eliminated; exemption from sales tax on used farm machinery made permanent; sales tax inputs used in providing certain taxable services including laundry and cleaning, car washing, building clean- ing, detective services, pet grooming, lawn care, massage and animal boarding are exempt; more non - aspirin over - the - counter painkillers are exempted. 'CAUTION' mini Wrap -Up reflects legisiattve action motion 8:00 p.m. on Mail 19,1997. 40 corn. service Greater $3 milli( Bridge confere Road c million 1 Metro Govern used fo Transit with m( low -inc metro disadw barrier. sota. Extra tr the StE increas Emerg approa stoppe Larger snowrr Great( is instri passer 1998 Budget Goals In discussion and preparation for the 1998 budget deliberations the City Council has established the following goals: Reduce or eliminate tax levy increases • 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. Recognize and award employees that help the City save money. General Fund Budget Options Preliminary 1997 1998 1998 1998 Department Budget Option 1 Option 2 Option 3 General Government $1,110,400 $1,144,700 $1,205,300 $1,205,300 Public Safety 2,847,900 2,869,400 2,911,800 2,911,800 Planning & Econ Devel 124,700 127,800 127,800 127,800 Community Services 615,300 646,000 646,000 646,000 Public Works 1 ,711,300 1,773,400 1,773,400 1,773,400 Recreation 150,300 167,000 167,000 167,000 Insurance 20,000 20,100 20,100 20,100 Unallocated 100,000 100,000 100,000 100,000 Special Projects 100,000 100,000 100,000 128,261 Other 11,200 11,600 11,600 11,600 Total $6,791,100 $6,960,000 $7,063,000 $7,091,261 Increase N/A $168,900 $271,900 $300,161 Percent N/A 2.4 4.0 4.4 Tax Levy 1997 1998 1998 1998 Budget Option 1 Option 2 Option 3 General Fund $4,323,800 $4,363,800 $4,467,200 $4,495,461 Equipment Replacement 465,000 485,000 485,000 485,000 Fund Debt Service Fund 390,000 330,000 330,000 330,000 Total Levy $5,178,800 $5,178,800 $5,282,200 $5,310,461 Increase N/A -0- $103,400 $131,661 Percent N/A 0.0 2.0 2.5 1996 Estimated Market Value $71,600 85,900 95,400 104,900 143,100 214,700 286,200 1996 Estimated Market Value $194,000 1,113, 000 PROPERTY TAX IMPACTS FOR HOPKINS TAXES PAYABLE 1997 VS. ESTIMATED TAXES PAYABLE 1998 Residential Homestead Taxes Payable 1997 $197.97 275.95 328.48 381.02 592.26 988.21 1,383.61 (Commercial /Industrial Taxes Payable 1997 $2,467.49 14,156.25 1997 Estimated Market Value $75, 000 90,000 100,000 110,000 150,000 225,000 300,000 Assumes a 4.6 percent increase in market value from 1996 to 1997. Dollar amounts are figured on the City's portion of the homestead tax. 1997 Estimated Market Value $198,000 1,136, 000 - Est. Taxes Payable 1998 Option #1 + $25.52 + 30.37 + 32.97 + 35.56 + 44.82 + 62.17 + 80.37 Est. Taxes Payable 1998 Option Option #1 #2 $107.49 - $40.01 616.04 - 228.89 Option Option #2 #3 + $31.91 + $33.65 + 39.13 + 41.52 + 43.30 + 46.12 + 47.47 + 50.71 + 63.04 + 68.00 + 92.20 + 100.38 + 122.22 + 133.62 Assumes a 2.0 percent increase in market value from 1996 to 1997. Dollar amounts are figured on the City's portion of the property tax. Option #3 $21.64 123.47 CITY OF HOPKINS HENNEPIN COUNTY, MINNESOTA RESOLUTION 97 -88 RESOLUTION APPROVING PROPOSED 1997 TAX LEVY COLLECTIBLE IN 1998, ADOPTING THE PRELIMINARY 1998 BUDGET, AND SETTING PUBLIC HEARING 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 1998 upon the taxable property in said City of Hopkins, for the following purposes. General Fund Equipment Replacement Fund General Obligation Bonds Improvement Bonds Total Levy Redevelopment Bonds 1 -1 -97 G.O. 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 *Levy $4,467,200 $ 485,000 $ 240,000 $ 90,000 $5,282,200 This levy is made based on current law and the 1998 General Fund Budget of $7,063,000. 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: Improvement Revolving Bonds 3 -1 -90* Redevelopment Bonds 10 -1 -96 Refunding Bonds (Taxable) 2 -1 -92 Improvement Revolving Bonds 8 -1 -92* Housing Bonds 9 -1 -95 Housing Bonds 6 -1 -97 Public hearing date for the 1998 budget is December , 1997, with a continuation date of December 1997. 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 at a regular meeting of the Council held this 2nd day of September, 1997. ATTEST: Terry Obermaier, City Clerk Charles D. 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