CR 99-162 Approve Proposed 1999 Levy Proposed 2000 General Fund Budget & Set Budget Hearings
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September 7, 1999
City Council Report 99-162
APPROVE PROPOSED 1999 LEVY
PROPOSED 2000 GENERAL FUND BUDGET
AND SET BUDGET HEARINGS
Proposed Action
Staff recommends adoption ofthe following motion: Move that Resolution 99-083 "Aooroving
proposed 1999 tax levy. collectible in 2000. adopting the preliminary 2000 general fund budget. and
setting public hearing dates" be adopted.
Adoption of this motion will set a preliminary maximum budget and tax levy for 2000. Actual budget
and tax levy adoption will not occur until December, 1999.
Overview
The Truth in Taxation process requires the City of Hopkins to adopt a proposed levy and set hearing
dates in confonnance with state statute. Additionally, a preliminary general fund budget must be
established. Adoption ofthe actual budget will occur in December 1999, 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 2000, staying within the levy limits set forth by the State of Minnesota.
Three options are presented for the 2000 general fund budget, and the 1999/00 tax levy. Budgets within
these options range from $7,315,823, a 2.89% increase in budget, to $7,471,623, an increase of 4.37%
over the 1999 budget. Under the first two budget options the cities overall tax rate will go down under
the third option the tax rate increases slightly.
The total City tax levy under these options would range from $5,561,244, an increase of3.32%, to
$5,717,044, an increase of6.21 %. All of the scenarios for the 2000 budget and tax levy are under the
overall levy limit set by the State of Minnesota.
. Staff is recommending that council select a proposed levy that will allow some flexibility when
deliberating the final levy and budget.
Primarv Issues to Consider
. 2000 budget options
. Tax impacts of budget options
SUDDortine Information
. Staff analysis of revenues and expenditures
. 2000 general fund budget options
. 1999 tax levy estimate
. Property tax impacts for Hopkins taxes payable 2000
. Resolution 99-083
~"7calend~
Lori K Yager "-Y
Finance Director
Staff Analvsis of Issues
· 2000 Budget Analysis
Attached to this report is a summary of 1999 projected actual revenues and expenditures for the general
fund. Also included is a summary of the estimated 2000 budget requests for the general fund. This
summary shows you what we have historically received and spent in the general fund and the estimate
for the year 2000 budget.
. 1998 Legislative Actions
The action ofthe 1999 State Legislature will impact local tax structure in two ways. Levy limits are
imposed and there are small tax rate changes.
For the third year, levy limits will be imposed on all counties and on cities with populations over 2,500.
These limits are imposed to help control property tax increases. Increases are allowed 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 fit within the established levy limits. The
City of Hopkins current state manadated levy limit went up by 8.38% over the actual levy in 98/99. This
equates to an increase in levy dollars available of $342,928.
Property class rate changes have been enacted. In Minnesota property is taxed at different rates based
upon its type. In 2000, commercial, industrial, residential, utility and apartment property will all have a
compression of their respective tax capacity rates. This causes a small loss in the City's potential tax
capacity value of about 3%. The City's overall tax capacity value increased in 1999.,
2000 Bude:et Options
As part of the preparation for the preliminary budget, departments were instructed to keep personnel
increases at agreed amounts per our labor agreements and to keep all other expenses at or below 2.5%.
Presently labor negotiations are still in process. Finance has prepared some estimated budget amounts
based on proposed labor contracts, materials, supplies and services used in the past, and on capital
requests for the year 2000.
Salaries and benefits compose approximately 75% of the general fund expenditures. With projected
increases in salaries of 2.5%, a $5 per month benefit increase, scheduled step increases and one
additional full time employee, salaries and benefits are expected to increase by $287,000 over last year.
This is an overall increase in salaries and benefits from last year of 5.4%.
Budeet Option No.1
Budget option No.1 would increase operating expenditures by $157,159 or 2.89%, which would not
cover increases in salary per our proposed labor union agreements. In order to accomplish this budget
goal a program or service would need to be eliminated, or the Shady Oak Beach development payment
would need to be paid from the Park development fund and some additional projects or expenditures
would need to be eliminated. The same general city services would not be maintained at this level. At a
2.89% increase in spending the general fund levy will go up by $147,950 or 3.32%. This option is
$194,978 under the State levy limit set for the City of Hopkins.
Budf!et Option No.2
This option would increase spending in the general fund by $260,059, an increase of3.63%. With this
option we could maintain city services but would need to decrease overall estimated expenditures by
$25,000. The Shady Oak Beach development payment would come from the general fund as initially
intended and current capital items requested, such as the fire station repeater, the fire station roof repair
and exhaust system would be accomplished. For this option the general fund tax levy would increase by
$250,850 or 5.23%. This option is $92,078 under the State levy limit set for the City of Hopkins.
Budf!et Option No.3
This option would provide an increase in spending in the general fund of $312,959, or an increase of
4.37%. Departments will still be required to keep spending down to a level comparable to 1999 except
for salaries and benefits, which will be determined by negotiated union contracts. Capital expenditures
and special projects will be accomplished in 2000. The tax levy increase for this option is $303,750 or
6.21 %. This option is $39,178 under the State levy limit set for the City of Hopkins.
. Tax Impacts of Budget Options
The general fund is the largest portion ofthe city's tax levy. In addition to the general fund, there is also
the levy for debt service. The debt service levy is staying constant at $330,000. The debt service levy is
excluded from the State levy limit.
Attached you'll find a scenario for residential and commercial/industrial tax impacts. You'll notice that
Hopkins residents will have a small increase in taxes along with the CommerciallIndustrial classes.
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 a $250,850 increase in the levy, but still under the levy limit by
$92,078. The reason for setting the preliminary levy underneath the State's recommended levy limit is
that anticipated expenditures of the cities general fund will fall within this amount. The proposed 2000
general fund budget is $7,418,723 and the preliminary general fund levy is $4,342,756.
. 1999 Public Hearing for the 2000 Budget and 1999/2000 Tax Levy
This year, cities with populations above 500 will be required to hold an additional public hearing prior to
October 19th to give notification ofthe proposed "levy certification tax rate" increase and adopt a
resolution approving a "levy certification tax rate" increase. This hearing can be an item on the agenda
of a regular scheduled meeting and does not need to be published. Finance recommends this hearing
take place at the October 5th Council meeting.
There are restrictions on which dates cities are able to hold public hearings for their proposed budgets
and property tax levy's for 2000. Last year 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
dates are December 6, 1999 for the Initial Hearing and December 13th, 1999 for the Continuation
Hearing. The City of Hopkins can choose other dates if it would like to but it must not overlap the
county or school districts date and must be in between November 30, 1998 and December 20, 1998.
There are other restrictions that must be adhered to also.
Staff is recommending the City Council adopt the first two Mondays in December as the Initial Public
Hearing and the Continuation Hearing and then we will be able to adopt the final budget and tax levy on
Tuesday, December 14, 1999, which is a council work session meeting date.
Attached is a letter from Hennepin County detailing some of the restrictions.
CITY OF HOPKINS
Hennepin County, Minnesota
RESOLUTION NO. 99-083
RESOLUTION APPROVING PROPOSED 1999 TAX LEVY COLLECTIBLE IN 2000, ADOPTING THE
PRELIMINARY 2000 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 2000 upon the taxable property in said City
of Hopkins, for the following purposes.
General Fund
General Obligation Bonds
Improvement Bonds
Total Levy
$5,334,144
$ 240,000
$ 90.000
$5,664,144
This levy is made based on current law and the 2000 General Fund Budget of $7,418,723.
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
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
Housing Bonds 6-1-97
Taxable G.O. Housing Improvement Bonds 8-1-99
G.O. Improvement Revolving Bonds 8-1-99*
Improvement Revolving Bonds 3-1-90* G.O.
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 Imprv. Bonds 5-1-99
G.O. Storm Sewer Revenue Bonds 8-1-99
*Levy
Public hearing date for the 2000 budget is December 6, 1999, with a continuation date of December 13, 1999,
if necessary.
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 7th day of September, 1999.
By
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
Hennepin County
An Equal Opportunity Employer
August 12, 1999
Terry Obermaier, City Clerk
City Hall
1010 First Street S
Hopkins MN 55343
Dear Ms. Obermaier:
As required by the Truth in Taxation legislation, we are notifying you of the public
hearing dates set for the Hennepin County Board of Commissioners, Metropolitan
Special Taxing Districts and the school districts to discuss their proposed budget and
property tax levy for 2000:
Taxing District
Hennepin County
Metro Special Taxing Districts
School District 270
School District 273
School District 283
Initial Hearing
December 2, 1999
December 1, 1999
November 29, 1999
December 7, 1999
November 30, 1999
Continuation Hearing
December 20, 1999
December 8, 1999
December 9, 1999
December 15,1999
December 7, 1999
The 1998 Legislature set aside the first two Mondays in December for the use of the
cities. Those dates are December 6, 1999 for the Initial Hearing and December 13th
for the Continuation Hearing. You can use those dates or select dates other than those
shown above. Although we will only be printing the initial hearing date on the notice, the
continuation date should also be set at this time. The earliest hearing date is November
29, 1999 and the last date is December 20,1999. However; the dates shown above
CANNOT be used for -)Jour initial hearing. Also, please remember that the continuation
date must be at least five (5) business days but no more than fourteen (14) business days
after the initial public hearing.
Taxpayer Services Department
A-600 Hennepin County Government Center
Minneapolis, Minnesota 55487-0060
Recycled Paper
GENERAL FUND FUND 101
REVENUES
COMPARATIVE ANALYSIS BY SOURCE
2.89% 3.63% 4.37%
1999 2000 2000 2000
SOURCE BUDGET PROJECTION PROJECTION PROJECTIO
l.:urrent Kevenues
CURRENT PROPERTY TAX $ 4,113,906 $ 4,261,856 $ 4,364,756 $ 4,417,656
INTERGOVERNMENTAL REVENUE 2,077,254 2,106,288 2,106,288 2,106,288
LICENSE, PERMITS & FINES 418,400 430,952 430,952 430,952
INTEREST EARNINGS 347,089 297,089 297,089 297,089
CHARGES FOR CURRENT SERVICES 79,415 95,248 95,248 95,248
OTHER REVENUES 55,600 56,434 56,434 56,434
NON REVENUE RECEIPTS 37,000 37,370 37,370 37,370
NET TOTAL REVENUES 7,128,664 7,285,237 7,388,137 7,441,037
OTHER FINANCING SOURCES 30,000 30,586 30,586 30,586
TOTAL REVENUES $ 1,I:>S,664 $ 1,31:>,S2J $ 1,41 S, 123 $ / ,4/1,623
EXPENDITURES
COMPARATIVE ANALYSIS BY OBJECTIVE
2.89% 3.63% 4.37%
1999 2000 2000 2000
OBJECTIVE BUDGET PROJECTION PROJECTION PROJECTIO
l.:urrent Expenses
SALARIES AND EMPLOYEE BENEFITS $ 5,292,119 $ 5,578,763 $ 5,606,663 $ 5,634,563
MATERIALS, SUPPLIES AND SERVICES 2,091,596 2,121,693 2,146,693 2,171,693
CAPITAL OUTLAY 520,282 521,717 521,717 521,717
CAPITAL IMPROVEMENTS 100,000 50,000 50,000
TOTAL $ 8,003,997 $ 8,222,173 $ 8,325,073 $ 8,377,973
LESS EXPENDITURES CHARGED TO
OTHER ACTIVITIES (854,378) (915,395) (915,395) (915,395)
NET TOTAL 7,149,619 7,306,778 7,409,678 7,462,578
Other Financing Uses 9,045 9,045 9,045 9,045
TOTAL EXPENDITURES $ 7,158,664 $ 7,315,823 $ 7,418,723 $ 7,471,623
CHANGE IN FUND BALANCE (0) (0) (0)
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CZl CZl CZl
EEE
CZl CZl CZl
>>>
VI 0\ l--'
\.o~o-.
~~'$.
ZZZ
(1(1(1
~~~
>>>
CZl CZl CZl
tr.ltr.ltr.l
ZZZ
~~~
....,....,....,
<<<
~~~
ffi~~
Ioyj""rj""rj
~~~
000
~~~
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....,....,....,
000
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\0 \0 \0
'-0 '-0 '-0
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