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VII.3. 2026 General Fund Budget and Tax Levy; Bishop CITY OF HOPKINS Memorandum To: Honorable Mayor and Council Members Mike Mornson, City Manager From: Nick Bishop, Finance Director Date: August 4, 2025 Subject: 2026 General Fund Budget and Tax Levy _____________________________________________________________________ PURPOSE To provide input and guidance for the 2026 General Fund Budget and Tax Levy. INFORMATION 2026 General Fund Budget and Tax Levy During the January 14, 2025 Budget Kickoff meeting, the projected budget increase was 14.38% when compared to the 2025 Levy. At that same meeting, City Council directed staff to prepare budget proposals with 8%, 6% and 4% tax levy increases. This memo gives an overview of the reductions required for a 9.7% tax levy increase. An initial budget with all requests included was prepared resulting in a tax levy increase of $4.3 million or 20.7%. The increase is caused by the following factors: • Loss of ability to use fund balance surplus - $400,000 • Increased costs of existing employees - $1,015,000 o Includes cost of living adjustments, step increases, health care premium increases and implementing mandatory Minnesota Paid Leave • Costs of existing employees with expiring funding sources - $655,000 o 3 Police Officers (1 ARPA, 2 MN Public Safety Aid/ICPOET) o Deputy Fire Chief (MN Public Safety Aid) • June 3, 2025 Budget Amendment for 2 additional full-time Firefighter positions Finance Department • New Employee Requests - $310,000 o HR Technician o IT Technician o Firefighter • Capital and Equipment Requests - $810,000 o Armored Pickup Truck o K9 Squad Car o Arts Center Restroom Remodel o Street Light Upgrades o Mainstreet Banner Poles • Class and Compensation Study - $100,000 Proposed Reductions for an 9.7% Levy Increase Staff has worked diligently to put together a budget that balances an existing level of service with concerns about the City’s tax levy. The following new requests and existing programs would be reduced or eliminated: • Delay Capital Improvement and Equipment Requests - $1,285,000 o Armored Pickup Truck o City Street Lighting Upgrades o City Hall/Police Station Roof Replacement o 1 Ton Traffic Boom o Mainstreet Banner Pole Installation o Permitting and Licensing Software o Arts Center Restroom Remodel o Pavilion Roof Replacement o Camera Trailer o Pavilion Warming House Blinds • Eliminate New Employee Requests - $310,000 o HR Technician o IT Technician o Firefighter • Pay Burnes Park debt with Franchise Fees - $150,000 • Eliminate Hopkins Climate Solution Fund Grant Program - $125,000 • Eliminate Request for Class and Compensation Study - $100,000 • Reduce Diversity, Equity & Inclusion - $75,000 o Including 2 part-time Community Connectors • Fund Depot Programing through EDA Levy - $63,000 o Youth Advisory Board, ACE Programming and Staff • Reduce Police Minor Equipment Budget - $50,000 • Reductions to Travel and Training (Staff and Council) - $50,000 o City Council budget would not allow travel to National Conferences • End Contract with Lockridge Grindal Nauen for Lobbyist Services - $40,000 • Reduce Public Works Supplies Budget - $40,000 Public Safey Increases In the proposed 9.7% Levy Increase Scenario, the most significant increases to the levy are directly tied to public safety. These increases account for 7.9% of the levy increase and include: • Since 2022 we have added six new positions through one-time funding sources – 3 Police Officers and 3 Fire Positions • Increased wages and benefits – based on recently settled union contracts with competitive wages in the market Proposed Reductions for a 8%, 6% or 4% Levy Increase Any further reductions to the tax levy and would likely need to eliminate staff and programs to reach these targets. FUTURE ACTION A budget information session will be held on August 12 from 5-6 PM at City Hall. Details will be posted on the City’s website: https://www.hopkinsmn.com/466/City-Budget- Process. Based on input and guidance from City Council at this meeting, staff will plan to have an additional meeting to discuss the budget on September 2nd and approve the preliminary tax levy at the September 19th meeting. A preliminary levy must be adopted by September 30th of each year. The preliminary levy will be the maximum allowable amount for 2026 and can only be reduced. Any additional meetings to discuss the budget can be scheduled in October and November. A Truth and Taxation hearing is planned for Monday, December 1st. A final levy must be adopted by December 31st. City of Hopkins Tax Levy For the Year Ending December 31, 2026 First Draft 8/4/2025 Actual Proposed % Increase Purpose FY2025 FY 2026 (Decrease) General Operations General Fund 15,321,075 17,566,186 14.65% Capital Levy 445,000 302,500 -32.02% Arts Center 380,000 400,000 5.26% Pavilion Fund 448,500 431,000 -3.90% Equipment Replacement 180,000 44,000 -75.56% Permanent Improvement 50,000 50,000 0.00% Parking 75,000 100,000 33.33% Total General Operations 16,899,575 18,893,686 11.80% Debt Levy 3,748,530 3,750,127 0.04% Total Levy 20,648,105 22,643,813 9.67% City of Hopkins General Fund Revenue Budget For the Year Ending December 31, 2026 First Draft 8/4/2025 Department Adopted 2025 Budget Revised 2025 budget Proposed 2026 budget % Increase (Decrease) Property Taxes 15,406,075 15,406,075 17,651,186 14.57% Intergovernmental Revenue Local Government Aid 1,084,775 1,084,775 1,091,250 Intergovernmental Revenue - Other 810,000 810,000 890,000 Total Intergovernmental Revenue 1,894,775 1,894,775 1,981,250 4.56% Licenses, Permits & Fines Court Fines & Penalties 176,000 176,000 176,000 Building Permits & Inspections 693,500 693,500 647,000 Inspection Fines & Citations 3,000 3,000 3,000 City Clerk - Business Licenses 12,400 12,400 11,000 PD - Liquor, Animal Licenses & Penalties 110,150 110,150 121,225 Fire - Licenses & Permits 4,000 4,000 4,500 Public Works - Licenses & Permits 19,615 19,615 1,215 Planning & Zoning - Licenses & Permits 4,000 4,000 4,000 Total Licenses, Permits & Fines 1,022,665 1,022,665 967,940 -5.35% Charges for Service Finance Department 8,600 8,600 8,500 Inspections 274,775 274,775 219,500 Police 35,000 35,000 35,000 Fire 10,500 10,500 10,500 Public Works 3,000 3,000 45,000 Activity Center 154,500 154,500 175,000 Planning & Zoning 16,000 16,000 11,000 Total Charges for Service 502,375 502,375 504,500 0.42% Miscellaneous Revenue Franchise Fees 620,600 620,600 746,500 Miscellaneous 45,000 45,000 100,000 Finance Department 3,000 3,000 3,000 Police 500 500 500 Fire 3,500 3,500 3,500 Public Works 8,000 8,000 8,000 Activity Center 14,000 14,000 14,000 Total Miscellaneous 694,600 694,600 875,500 26.04% Total Revenues 19,520,490 19,520,490 21,980,376 12.60% City of Hopkins General Fund Expenditure Budget For the Year Ending December 31, 2026 First Draft 8/4/20255 Department Adopted 2025 Budget Revised 2025 Budget Proposed 2026 budget % Increase (Decrease) City Council 156,598 156,598 138,698 -11.43% Administrative Services 661,290 661,290 724,701 9.59% Communications 240,000 240,000 228,894 -4.63% Information Technology 718,226 718,226 764,859 6.49% Diversity, Equity & Inclusion 107,000 107,000 38,000 -64.49% Finance 616,129 616,129 653,233 6.02% Legal 265,000 265,000 270,000 1.89% Municipal Building 407,462 407,462 390,992 -4.04% City Clerk 327,542 327,542 385,448 17.68% Inspections 1,265,343 1,265,343 1,260,826 -0.36% Police 7,519,164 7,519,164 8,617,410 14.61% Fire 1,982,178 2,082,178 2,557,984 22.85% Public Works 4,289,317 4,289,317 4,603,204 7.32% Recreation 276,735 276,735 287,077 3.74% Activity Center 609,694 609,694 678,367 11.26% Planning & Zoning 247,455 247,455 221,943 -10.31% Community Development 125,357 125,357 114,540 -8.63% Tuition Reimbursement 19,200 19,200 19,200 0.00% Contingency 25,000 25,000 25,000 0.00% Transfer to Depot/ACE Program 61,800 61,800 - -100.00% Total Expenditures 19,920,490 20,020,490 21,980,376 9.79% City of Hopkins 2026 Operating Budget Request Budget Request Title: Department: Division: Contact Person: Duration: Type: Item Description: Item Justification: Estimated Cost: Estimated Revenue (if any): Impact on Stakeholders: (Individuals involved in our work, businesses, residents, visitors or other departments) Impact on Personnel: (Please describe any personnel changes associated with this request) Impact on IT: (Please describe any implementation requirements, necessary software or ongoing support) How does the item relate to the City' s Mission and Vision? How does the item relate to the City' s Goals? Other Information or Comments: Additional Support for Existing Service or Program Staffing Request - HR Technician Administration HR Casey Casella, Assistant City Manager "Creating a spirit of community where people enjoy exceptional government services". Human Resources serves all employees, ensuring we have the best services for residents. "Promote a resilient community" starts with hiring and retaining the best staff. Employees provide the expertise to run the city to accomplish all goals. $81,400 - $108,000 annually See attachment. Request to add an HR Technician position to the HR division due to increase in employee turnover, regulatory requirements, and support demands. Supports organziations growth and employee satisfaction. Addresses growing HR needs and meet internal service expectations of employees and supervisors. Enhances complaince and accuracy. Enables HR to be strategic and make progress in equity and workforce goals. The impact for employees would be increased internal service. This builds a stronger workforce to serve residents, businesses and visitors. Increase admin by 1 FTE New set up and software for 1 person - cube, desk phone, laptop, dock, monitors, monitor stand, mouse, keyboard, VPN token, Laserfishe, Springbrook, Microsoft office suite Adobe Pro. One-Time On-Going City of Hopkins 2026 Operating Budget Request Staffing Request – HR Technician Supplemental Information Expectations Industry standards for HR responsiveness are 1-2 days on most transactional tasks (employment verifications, employee emails/phone calls, job applicant communications, etc.). Industry standards for payroll related service levels are as follows: new employees and exiting employees are processed within one week of hire or resignation date; personnel action changes are processed within 2 days of notice of the change; information impacting payroll is entered into payroll systems at least 1 week prior to the payroll processing date. The HR department is not currently meeting these standards. Challenges The average time to fill recruitments for Hopkins in the last year was 71 days compared to 36 days for the private sector. Not processing HR recruitment tasks in a timely manner increases the time to fill positions. Additionally, increased employee turnover particularly in public safety during the pandemic, retirement waves, six different union contracts, and changes in HR laws have all led to an increased need for administrative HR support. In the State laws alone, Minnesota added Earned Sick and Safe Time and Paid Family Medical Leave programs within two years. These programs increased the services HR provides to employees. Background Hopkins did not have a formal Human Resource role until 2018. Payroll was in the Finance Department and the Assistant City Manager completed transactional HR tasks. Since 2018, the payroll technician role developed in the HR Analyst role, taking on benefits, recruitment, safety and leaves. With the transition of the Assistant City Manager role, almost all transactional tasks transitioned to the HR Analyst role. This single position has a vast amount of knowledge on critical operations of the city. Changes Over the past five years, the organization has seen a significant increase in employee turnover, policy updates, regulatory requirements, and support demands. As a result, the workload within HR has increased substantially, particularly in areas such as: • Onboarding and offboarding processes • Benefits administration • Personnel issues • Compliance tracking and reporting • New management and supervisors with no previous supervisory experience • Responding to employee inquiries and supporting day-to-day operations The current HR team is operating at full capacity, leading to delays in service and limiting ability to proactively support staff and managers. Staffing The Society for HR Managers suggests the HR to employee ratio be at 3.40 for employers with less than 250 employees. The report states, “A large HR-to-employee ratio for small organizations suggests that it takes a minimum number of HR employees to deliver core HR services, such as recruiting, benefits and employee relations.” Our current staffing is 1 employee that does both HR and payroll, and a director that fills in for employee relations. This ratio at best is 1.1 ((1.25 staff/113 FTE) * 100). Adding this position would put us at a ratio of 2, which is still significantly below the recommended ratio but assist to improve meeting industry standards of HR response. Rational If the position is not funded, industry benchmarks for service and responsiveness will continue to go un-met, leading to a negative experience for employees, job applicants, and other stakeholders who interact with the HR department. There is also the concern of continuity of operations, since the sole HR position is the only person that knows how to run payroll, administer benefits, and answer employee questions. Additional operational support is needed to focus HR capacity on the City’s established workforce and equity goals. The current staffing ration allows for only required transactional tasks and reporting to be completed. HR will be unable to complete strategic projects that have been prioritized by Council such as ESAP initiatives, workforce capacity, improvement recruitment and retention. Additional Data Employee Count Year Total Hired FT Hired PT Hired Terminated 2016 45 18 27 39 2017 43 15 28 55 2018 35 13 22 24 2019 32 9 23 35 2020 16 4 12 30 2021 41 10 31 36 2022 59 17 42 52 2023 50 20 30 53 2024 54 22 32 61 HR (including payroll) staffing levels from other Cities: City Staff Population Golden Valley 3 21,211 Crystal 3 21,906 New Brighton 2 22,228 Champlin 2 22,856 White Bear Lake 2 23,363 Columbia Heights 3 22,278 New Hope 2.8 20,705 Chaska 5 27,810 Hopkins 1 19,228 City of Hopkins 2026 Operating Budget Request Budget Request Title: Department: Division: Contact Person: Duration: Type: Item Description: Item Justification: Estimated Cost: Estimated Revenue (if any): Impact on Stakeholders: (Individuals involved in our work, businesses, residents, visitors or other departments) Impact on Personnel: (Please describe any personnel changes associated with this request) Impact on IT: (Please describe any implementation requirements, necessary software or ongoing support) How does the item relate to the City' s Mission and Vision? How does the item relate to the City' s Goals? Other Information or Comments: The IT Division is requesting an additional full-time employee for 2026. The division is currently at 4 FTE. This additional would bring the total to 5. Increased technology demands due to: - increase in staffing - increase in devices supported - increase in complexity of issues and systems - increase regulations and security needed An additional staff increases resouces to protect against cyber security threats (criticial infrastructure, data, systems), provide services to residents and businesses (website, permitting software, phone lines), and allow staff to do their jobs (computers, files). Increase admin by 1 FTE New set up and software for 1 person - cube, desk phone, laptop, dock, monitors, monitor stand, mouse, keyboard, VPN token, Laserfishe, Springbrook, Microsoft office suite Adobe Pro. The IT division is tasked with internal support, providing the confidentialitiy, integrity, and availability of the city's systems so those that directly work implementing the city's mission, vision, and goals are able to carry out their important work. The City has focused on employee recuritment and retention. Have consistent access to IT resources impacts all employees. Maintaining the quality of IT support to employees keeps the City's retention efforts in line with our peer cities. $88,350 - $117,300 annually See attachment. Additional Support for Existing Service or Program Staffing Request - IT Technician Administration IT Casey Casella, Assistant City Manager One-Time On-Going Supplemental Staff Request: IT Technician The IT Department respectfully requests the addition of a fourth IT Technician to support the City's rapidly expanding technology infrastructure. This request is driven by a substantial increase in demand, complexity, and risk across all departments. This is especially true in public safety, utilities, and internal customer service obligations. Justification 1. Significant Growth in Technology Footprint The City’s technology landscape has grown dramatically: • 100+ city-owned mobile phones and iPads • Expanding tech in every squad car, fire truck, and carried by public safety personnel • Over 100 city surveillance cameras with steady growth • Integration of HVAC systems and sensors requiring network support • 58 servers, 280 desktop and laptop computers, and 48 copiers/printers • 15 firewalls, 50 switches, and multiple VPNs • Management of applications from 101 separate vendors • Mission-critical systems including water system security, Criminal Justice Information Systems, and credit card infrastructure This complexity has led to a corresponding increase in support needs and security obligations. 2. Rising Service Demand and Reduced Responsiveness • Helpdesk ticket volume has grown by 18.68% over the past 12 months • Average ticket resolution time has increased from 1 day to over 1 week • Project delivery timelines are slipping; some departments are unable to deploy technology as quickly as they would like due to the availability of IT team to implement • Current staffing levels cannot meet demand for both support and proactive planning 3. Compliance and Cybersecurity Burden • Mandatory audits for CJIS, Water Systems, PCI, and general IT security • Growing requirements for security awareness training, phishing simulations, and audit response • Lack of bandwidth for cybersecurity planning and compliance tracking 4. Operational Risk and Burnout • Single staff absences now cause notable service degradation due to minimal staffing redundancy • Increased risk of burnout and turnover from unsustainable workloads • Most of the department time is spent engaging in reactive support • Inability to engage in proactive maintenance, increasing long-term 5. Industry Staffing Benchmarks • Industry-standard IT staffing ratios range from 1 IT staff per 27 to 75 employees • We are now exceeding the high end of this ratio, with service degradation already observed Benefits of Additional Staff • Restore timely technical support and project delivery to all departments • Enable proactive security planning, risk mitigation, and audit readiness • Enhance capacity to support expanding public safety and city service initiatives • Improve service levels and morale, reducing long-term attrition risk • Ensure the City’s technology investments are properly supported and sustained Conclusion Investing in a fourth IT Technician is essential not only to keep pace with current demand but also to ensure operational resilience, protect critical infrastructure, and deliver the level of service our internal customers deserve. This position will have a direct impact on the City’s ability to meet growing technological expectations safely, securely, and effectively. City of Hopkins 2026 Operating Budget Request Budget Request Title: Department: Division: Contact Person: Duration: Type: Item Description: Item Justification: Estimated Cost: Estimated Revenue (if any): Impact on Stakeholders: (Individuals involved in our work, businesses, residents, visitors or other departments) Impact on Personnel: (Please describe any personnel changes associated with this request) Impact on IT: (Please describe any implementation requirements, necessary software or ongoing support) How does the item relate to the City' s Mission and Vision? How does the item relate to the City' s Goals? Other Information or Comments: New Service or Program Firefighter Fire Department Dale Specken All people feel save and providing exceptional services Provide friendly and efficient city services. $110.000.00 Full-time Firefighter Will add one more firefighter on shift. Will also give us a Fire Marshal that will not be on shift. This is in-line with the staffing study. Will give the city 24 hour coverage for emergencies Will take some pressure of POC / PT Staff from having to work extra shifts and potentially limit the amount of shifts POC /PT staff need to work and reduce the number of POC /PT staffing None One-Time On-Going City of Hopkins 2026 Operating Budget Request Budget Request Title: Department: Division: Contact Person: Duration: Type: Item Description: Item Justification: Estimated Cost: Estimated Revenue (if any): Impact on Stakeholders: (Individuals involved in our work, businesses, residents, visitors or other departments) Impact on Personnel: (Please describe any personnel changes associated with this request) Impact on IT: (Please describe any implementation requirements, necessary software or ongoing support) How does the item relate to the City' s Mission and Vision? How does the item relate to the City' s Goals? Other Information or Comments: Request to hire a consultant to conduct a comprehensive classification and compensation study. A classification and compensation study is a process by which positions and payment is evaluated to ensure that jobs are appropriately classified and pay is externally competitive and internally equitable. State law requires public jurisdictions to use a job evaluation system in order to determine the comparable work value to eliminate any gender- based wage inequities in compensation and submit reports every 3 years. Currently the City uses the DMB system through Gallagher consulting. Maintaining internal compliance with state law will avoid mandated costly pay adjustments from the State. Maintaining externally competitive wages will benefit employee recruitment and retention, in turn having a quality workforce to service the public. Positions may move pay scales. This could impact pay scales in turn impacting personnel budgets citywide. None "Creating a spirit of community where people enjoy exceptional government services". The city should seek to be an employer of choice that is internally equitable and externally competitive for employee wages and benefits. "Promote a resilient community" starts with hiring and retaining the best staff. Employees provide the expertise to run the city to accomplish all goals. $100,000, estimated from cities issuing 2023 & 2024 similar study RFPs None Due to the technical nature of compensation systems, this study cannot be done in house. Industry best practice is to conduct a market study every 3-5 years (last completed in Hopkins in 2023), and a classification system study every 5 years (last completed in Hopkins in 2017). A compensation plan will deteriorate over time if it is not maintained, especially in today's volatile job market. Most Union contracts expire at the end of 2026. It is generally advantageous to conduct a market study before union negotiations. Other (Describe Below) Citywide Job Classification and Market Compensation Study Administration HR Casey Casella, Assistant City Manager One-Time On-Going City of Hopkins 2026 Operating Budget Request Budget Request Title: Department: Division: Contact Person: Duration: Type: Item Description: Item Justification: Estimated Cost: Estimated Revenue (if any): Impact on Stakeholders: (Individuals involved in our work, businesses, residents, visitors or other departments) Impact on Personnel: (Please describe any personnel changes associated with this request) Impact on IT: (Please describe any implementation requirements, necessary software or ongoing support) How does the item relate to the City' s Mission and Vision? How does the item relate to the City' s Goals? Other Information or Comments: New Service or Program City Events Fund Adminstration Special Projects and Initiatives Laila Imihy, AICP This item meets the City's mission by inspiring, educating, involving and communicating about all of the diverse cultures and communities which live in Hopkins. This item also helps the city meet it's vision statement of creatin a spirit of communtiy where all people feel safe and respected and diversity is celebreated. This item addresses goal one of the strategic plan, Preserve the Hometown Feel of Hopkins as it will "promote Hopkins as destination and enchance city events", and addresses all three goal statements under Goal three, Take It To Them. $20,000 Staff will develop a policy and process for the application and distribution of funds. This is a grant fund program that could help support community driven events which align with the City's vision for equity and recognized culutral and heritage months. This allows the City to support more community driven events which celebrate cultural and heritage months without requiring these events to be staff supported. The City has received several requests from community groups for financial support for these types of events. This will have a positive impact on city stakeholders as it will help support more community events. This will help reduce staff time focused on community events, creating more capacity for other DEI work. No impact One-Time On-Going