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VII.1. Resolution Approving the Proposed 2026 Tax Levy, Setting Debt Service Levels at Amounts Under Those Required in the Bond Documents; Bishop CITY OF HOPKINS City Council Report 2025-138 To: Honorable Mayor and Council Members Mike Mornson, City Manager From: Nick Bishop, Finance Director Date: September 16, 2025 Subject: Approve Proposed 2026 Levy, Proposed 2026 General Fund Budget and Set Budget Meeting Date _____________________________________________________________________ RECOMMENDED ACTION MOTION TO Approve Resolution 2025-052 Approving the Proposed 2026 Tax Levy, Setting Debt Service Levels at Amounts Under Those Required in the Bond Documents, Approving the Proposed 2026 Budget and Setting the Budget Meeting Date. OVERVIEW The City is required to certify a proposed tax levy and submit it to Hennepin County by September 30th. This will be the maximum levy for 2026 and can only be reduced. The certified levy amount is also used for truth in taxation notices. The City must hold a public hearing on the budget between November 25th and December 28th. The proposed date of Monday, December 1st would allow time to consider comments heard at the public hearing before passing the final tax levy and budget. SUPPORTING INFORMATION • Overview of Preliminary Tax Levy and General Fund Budget • 2026 Preliminary General Fund Budget • 2026 Tax Levy Summary • Resolution 2025-052 Finance Department Overview of Preliminary Tax Levy and General Fund Budget The City Council reviewed and discussed the 2026 Budget and Tax Levy on August 4th and September 2nd. The initial budget, including all staff requests, resulted in a tax levy increase of $4.3 million or 20.7%. Staff made reductions and has presented tax levy scenarios with a 9.70%, 7.98%, 5.97% and 4.00% levy increases when compared to 2025. The City Council gave input and indicated that a 7.98% increase would be acceptable as a preliminary levy. Council directed staff to continue to look for additional reductions before the final levy. Council also requested that two items proposed as reductions be included in the preliminary levy (Hopkins Climate Solutions Fund Grant Program for $125,000 and Community Connectors for $20,000). Proposed Budget Reductions to reduce levy from 20.7% increase to 7.98% Increase This proposed scenario has minimal layoffs; however it does rely heavily on delaying equipment purchases and capital improvements to later years. • Reduce Equipment Replacement Requests - $860,000 o Armored Pick UP Truck o 1 Ton Traffic Boom o 2 Police Marked Patrol Vehicles o Parking Enforcement Vehicle o Camera Trailer o Squad Car Rifles o Police Gym Treadmill o Public Works Supervisor Vehicle o Tire Balancer o Permitting and Licensing Software • Reduce Capital Improvement Requests - $765,000 o City Street Lighting Upgrades o City Hall/Police Station Roof Replacement o Mainstreet Banner Pole Installation o Arts Center Restroom Remodel o Pavilion Roof Replacement o Pavilion Warming House Blinds o Excelsior Fencing Project o Bathroom Project at Activity Center • Eliminate New Employee Requests - $310,000 o HR Technician o IT Technician o Firefighter • Pay Burnes Park debt with Franchise Fees - $150,000 • Eliminate Request for Class and Compensation Study - $100,000 • Eliminate Public Works Trainee Position - $80,000 • Reduce Diversity, Equity & Inclusion - $55,000 • Fund ACE Program through EDA Levy - $50,000 • Reduce Police Minor Equipment Budget - $50,000 • Reductions to Travel and Training (Staff and Council) - $50,000 • End Contract with Lockridge Grindal Nauen for Lobbyist Services - $40,000 • Reduce Public Works Supplies Budget - $40,000 • Partially Fund the Arts Center through Economic Development Fund - $20,000 o Art Center would be funded by a tax levy ($380,000), Economic Development Transfers ($55,000) City of Hopkins General Fund Revenue Budget For the Year Ending December 31, 2026 Preliminary September 16, 2025 Department Adopted 2025 Budget Revised 2025 budget Preliminary 2026 budget % Increase (Decrease) Property Taxes 15,406,075 15,406,075 17,456,186 13.31% 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 620,600 620,600 621,500 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 694,600 694,600 750,500 8.05% Total Revenues 19,520,490 19,520,490 21,660,376 10.96% City of Hopkins General Fund Expenditure Budget For the Year Ending December 31, 2026 Preliminary September 16, 2025 Department Adopted 2025 Budget Revised 2025 Budget Preliminary 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 58,000 -45.79% 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 8,357,410 11.15% Fire 1,982,178 2,082,178 2,557,984 22.85% Public Works 4,289,317 4,289,317 4,523,204 5.45% 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 21,660,376 8.19% City of Hopkins Tax Levy For the Year Ending December 31, 2026 Preliminary September 16, 2025 Actual Preliminary % Increase Purpose FY2025 FY 2026 (Decrease) General Operations General Fund 15,321,075 17,371,186 13.38% Capital Levy 445,000 262,500 -41.01% Arts Center 380,000 380,000 0.00% Pavilion Fund 448,500 431,000 -3.90% Equipment Replacement 180,000 - -100.00% Permanent Improvement 50,000 - -100.00% Parking 75,000 100,000 33.33% Total General Operations 16,899,575 18,544,686 9.73% Debt Levy 3,748,530 3,750,127 0.04% Total Levy 20,648,105 22,294,813 7.98% CITY OF HOPKINS HENNEPIN COUNTY, MINNESOTA RESOLUTION 2025-052 APPROVING THE PROPOSED 2026 TAX LEVY, SETTING DEBT SERVICE LEVELS AT LEVELS UNDER THOSE REQUIRED IN THE BOND DOCUMENTS, APPROVING THE PROPOSED 2026 BUDGET, AND SETTING THE BUDGET MEETING DATE NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Hopkins hereby approves the following sums be levied for 2026 upon the taxable property in the City of Hopkins, for the following purposes: General Levy General $18,544,686 Special Levies Debt Levies 2014A GO Street Reconstruction Bonds (3011A) 68,000 2014A GO Improvement Bonds (3011B) 50,000 2015B GO Tax Abatement (3013) 125,000 2015A GO Street Reconstruction Bonds (3014) 260,000 2016A GO Improvement Bonds (3017) 120,000 2016B GO Tax Abatement Bonds (3018) 22,000 2017A GO Street Reconstruction Bonds (3021) 960,000 2017B GO Tax Abatement Bonds (3022A) 9,700 2018A GO Street Reconstruction Bonds (3024A) 100,000 2018A GO Improvement Bonds (3024B) 300,000 2018A GO Equipment Certificates (3024C) 50,998 2019A GO Street Reconstruction Bonds (3025A) 92,000 2019A GO Improvement Bonds (3025B) 228,892 2019A GO Capital Improvement Bonds (3025D) 40,000 2020A GO Improvement Bonds (3027B) 143,000 2020A GO Street Reconstruction Bonds (3027D) 16,125 2020B GO Refunding Bonds (3029) 268,167 2021A GO Improvement Bonds (3030A) 199,620 2021A GO Street Reconstruction Bonds (3030C) 16,925 2022A GO Equipment Certificates (3031A) 125,213 2022A GO Improvement Bonds (3031B) 202,462 2023A GO Temporary Improvement Bonds (3032) 261,832 2024A GO Bonds 90,193 Subtotal Special Levies $3,750,127 Total Levy $22,294,813 That based upon staff analysis of special assessments currently levied for Permanent Improvement Bonds, alternative revenue sources for the Capital Improvement Bonds and Equipment Certificates, and available reserves within all debt service funds listed below, that the debt service levies for 2025 for the following issues be levied at amounts less than provided by the bond covenants. Bond Issue 2014A GO Street Reconstruction Bonds (3011A) 68,000 2015A GO Street Reconstruction Bonds (3014) 260,000 2016A GO Improvement Bonds (3017) 120,000 2017A GO Street Reconstruction Bonds (3021) 960,000 2017B GO Tax Abatement Bonds (3022A) 9,700 2018B GO Tax Abatement (3023) - 2018A GO Street Reconstruction Bonds (3024A) 100,000 2018A GO Equipment Certificates (3024C) 50,998 2019A GO Street Reconstruction Bonds (3025A) 92,000 2019A GO Improvement Bonds (3025B) 228,892 2019A GO Capital Improvement Bonds (3025D) 40,000 2020A GO Equipment Certificates (3027A) - That the Proposed 2026 General Fund Budget be set at $21,660,376 That the budget meeting to discuss the 2026 budget and tax levy be set for December 1, 2025 at 6:30 PM in the City Council Chambers. 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 16th day of September, 2025. By:___________________________ Patrick Hanlon, Mayor ATTEST: ____________________ Amy Domeier, City Clerk