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CR 96-143 General Budget FundAugust 29, 1996 lealiftdA Staff recommends adoption of the following 9�, ° g moti of 7 on: :.1,„ A iew The Truth in a Taxation process re Proposed levy and set hearing specific action by the City Council. The City Council must adopt General Fund budget dates that time, get must be established conformance the the fins! levy and b Adoption with the statute. that o budget may not exceed those adopted budget will occu stage. ally, a prelimin ary options are presorted for the Pied at this ary December and, from $6,64 General Fund budget Prelhitin at to % to 4.2 oe total City tax lev w ' o u d f ran a re9u 7 a c h g n th e 6 F 0.0! to o General I General Fund Fund tax levy. g ets • g from $51 I7,000 to $5334 tax l a Staff re 200, a Y front -1.6% d eliberating that Co Percentage increase of • berating the final levy Council select a IA ;t1 I and budget after the publi he Wi g$ Y that w ill a llow some flexibility when • • How does h e 1996 budget compare to Proposed bud p the I997 budget get impact proper[y taxes? o t• • Staff analysis of issues • General Fund D eparhne S nu 1 Budget Summary • General Fund Revenue • Tax Levy Estimate um • • Resolution Hopkins p tax impacts don #96_70 • Public hearings calendar ohn E. Schedler, Pittane for Council Report 96 -143 Council Report 96 -143 August 29, 1996 Page 2 Primary Issues to Consider How does the 1996 budget compare to 1997? The staff is recommending that the Council adopt a preliminary budget within the range of options 3 and 4. These options maintain services with normal expenditure increases adjusted for inflation. Salary ranges and services /charges and supplies would increase by 2.5% salaries and 3.0% other. There is no change proposed in contingency and the landfill funding would remain at the $100,000 level. Option 3 increases services in the Public Safety and Public Works areas with a negligible effect on the tax capacity rate and actual taxes. Option 4 funds existing services and programs. Options 1 and 2 would reduce services. • How does the proposed budget impact property taxes? The overall increase of 3.4% in the City's estimated market value will help to keep the tax rate in check. The attached property tax impacts schedules present the tax payable effect of the various options on a range of residential and commercial market values. GENERAL FUND BUDGET EXPENDITURES 1996 1997 Preliminary Adopted Option #4 Option #3 General Government $ 1,087,500 $ 1,162,900 $ 1,162,900 Public Safety 2,650,800 2,714,600 2,756,800 Community Services 755,300 701,800 701,800 Public Works 1,662,300 1,699,300 1,709,300 Recreation 130,300 165,200 165,200 Insurance 28,200 33,000 33,000 Unallocated 200,000 200,000 200,000 Special Projects 55,000 119,000 119,000 Other (Hop -A -Ride) 22,600 10,500 10,500 $ 6,592,000 $ 6,806,300 $ 6,858,500 Notes: 1. The General Fund portion of the total City 1996 levy would increase by 4.2% (option #3) or 3.2% (option #4). 2. The calculated increases over the 1996 budget was for salaries /fringes 2.5% and most other charges and supplies 3 %. Changes to maintain present programs that increased more than 3% were: Shady Oak Beach $50,000; Joint Recreation $25,000; and Activity Center floor $7,000. 3. Capital outlays decreased $55,100, bringing the total to the normal target of $100,000. 4. All categories of revenue are projected to increase moderately. Tax revenue after credits would increase $71,390 (2.1 %) under option #4 and $123,590 (3.7 %) under option #3. Personal Services 2.5% Increase Services /Supplies 3.0% Increase (includes one time increase 4.4 %)* Capital Outlay 155,100 Return to Standard Amount Option #4 GENERAL FUND 1997 Estimate - Expenses 1996 Budget *Shady Oak Beach $50,000 Joint recreation 25,000 Activity Center floor 000 $82,000 1.2% Total Budget Option #3 $ 6,592,000 Police personnel increase - Civilian Crime Prevention person Allows one sworn officer to return to Patrol Public Works - Transfer janitor to Maintenance II and contract Activity Center cleaning 1997 1,828,800 1,977,500 100,000 42,200 10,000 Option #1 $ 6,592,000 $ 6,641,300 Change $ 4,608,100 $ 4,728,800 $ 120,700 148,700 $ 6,592,000 $ 6,806,300 $ 214,300 $ 6,858,500 $ 266,500 Option #2 $ 6,592,000 $ 6,724,300 $ 132,300 2.6 8.1 (55,100) (35.5) 3.2% 4.0% 2.0% 49,300 0.7% Adopted Estimate S Tax Levy $ 4,313,000 $ 4,407,000 $ 94,000 2.2 Revenues Taxes after Credits $ 3,374,410 3,445,800 71,390 2.1 HACA 938,590 961,200 22,610 2.4 LGA 804,900 851,800 46,900 5.8 Interest 250,200 300,000 49,800 19.9 Administration Fee 381,000 400,600 19,600 5.1 Other Revenues 842,900 846,900 4,000 0.5 Option #4 $ 6,592,000 $ 6,806,300 $ 214,300 3.2% Tax Levy Tax After Credits 4 459.200 3,498,000 4,325,000 3,363,800 4.242.000 3,280,900 GENERAL FUND Revenues -1996 vs. 1997 1996 1997 Increases Option #3 $ 6,592,000 $ 6,858,500 $ 266,500 4.0% Option #2 $ 6,592,000 $ 6,724,300 $ 132,300 2.0% Option #1 $ 6,592,000 $ 6,641,300 $ 49,300 0 0.7 /o TAX LEVY ESTIMATE Difference 1995 -6 1996 -7 S % General Fund $ 4,313,000 $ 4,407,000 $ 94,000 2.2 Equipment Replacement Fund 450,000 485,000 35,000 7.8 Park Bonds 248,000 280,000 32,000 12.9 Improvement Bonds 106,000 110,000 4,000 3.8 Option #4 $ 5,117,000 $ 5,282,000 $ 165,000 3.2% Option #3 $ 5,117,000 $ 5,334,200 $ 217,200 4.2% Option #2 $ 5,117,000 $ 5,200,000 $ 83,000 1.6% Option #1 $ 5,117,000 $ 5,117,000 $ -0- 0.0% To: Steve Mielke, City Manager John Schedler, Finance Director From: Bob Wilson, City Assessor Date: Wednesday, August 28, 1996 Subject: Property Tax Impacts I have calculated proposed city tax rates and corresponding tax estimates for residential and commercial property in Hopkins. I have utilized the following four scenarios: Option 1 - Freeze levy at 1995/96 amount of $ 5,117,000 Option 2 - Increase levy to $ 5,200,000 (1.6 percent increase) Option 3 - Increase levy to $ 5,334,200 (4.2 percent increase) Option 4 - Increase levy to $ 5,282,000 (3.2 percent increase) All figures used in calculating proposed tax rates for 1997 are based on estimated figures available as of 8/26/96. The estimated market value increases from 1995 to 1996 are based on the overall growth for that property type. Individual property value changes and resulting tax impacts will vary. z O a r-1 W • z x a O w O U Residential Homestead 1995 Estimated Taxes Market Payable Value 1996 $ 72,000 $ 205.50 86,400 287.70 105,600 397.30 144,000 616.51 216,000 1027.51 288,000 1438.52 PROPERTY TAX IMPACTS FOR HOPKINS TAXES PAYABLE 1996 VS. ESTIMATED TAXES PAYABLE 1997 Assumes a 4.2 percent increase in market value from 1995 to 1996. Dollar amounts are figured on the City's portion of the homestead tax. Commercial/Industrial 1995 Estimated Market Value $ 196,000 1 125 000 Taxes Payable 1996 $ 2,573.35 14 770.49 1996 Estimated Market Value $ 75,000 90,000 110,000 150,000 225,000 300,000 1996 Estimated Market Value $ 198,000 1,136,000 Est. Taxes Payable 1997 Option #1 + $ 5.90 + 5.01 + 3.82 + 1.44 3.02 7.48 Est. Taxes Payable 1997 Option #1 Option Option Option #2 #3 #4 + $ 10.79 + 11.78 + 13.13 + 15.73 + 20.68 + 25.62 + $ 18.71 + 22.75 + 28.13 38.88 + 59.05 + 79.22 + $ 15.63 + 18.48 + 22.28 + 29.87 + 44.12 + 58.36 Option Option Option #2 #3 #4 - $104.81 - $47.70 +$44.74 +$ 8.77 - 607.55 - 279.90 + 250.50 + 44.09 Assumes a 1.0 percent increase in market value form 1995 to 1996. Dollar amounts are figured on the City's portion of the property tax. Commercial Industrial • Residential Apartment Other TOTAL Commercial Industrial Residential Apartment *Total 1995 Estimated Market Value Total 1996 Estimated Market Value Improvement Amount 1995 to 1996 Overall Growth in Suburban Hennepin County (excluding improvement amt.) CITY OF HOPKINS PROPERTY VALUE AND TAX CAPACITY COMPARISON FOR 1995 AND 1996 1995 Estimated Market Value Commercial $ 69,328,300 Industrial 89,924,600 Residential 336,631,000 Apartment 105,641,600 *Other 925,800 TOTAL $602,451,300 1995 Tax Caoacity $ 2,958,628 4,055,707 4,930,619 3,429,644 17,431 $15,392,029 1996 Estimated Market Value % Chanae 1996 Tax Capacity % Chanae Commercial $ 71,318,000 + 2.9 $ 3,044,600 + 2.9 Industrial 92,404,300 + 2.8 4,171,371 + 2.9 Residential 353,794,500 + 5.1 5,241,185 + 6.3 Apartment 104,346,500 - 1.2 3,351,300 - 2.3 Other 925.800 0.0 17,431 0.0 $ 622,789,100 + 3.4 $15,825,887 + 2.8 includes: Mobile Horne Park, Greenhouse, Nonprofit Improvement Amounts 1995 to 1996 $ 501,200 2,095,000 1,225,100 0 0 $3,821,300 Payable 1996 Class Rates Payable 1997 Class Rates Commercial 4.60% 4.60% Industrial 4.60% 4.60% Residential 1st 72,000 @ 1 %, 1st 72,000 @ 1 %, balance @ 2% balance @ 2 %, non- homestead @ 2.3% non- homestead @ 2.3% Apartment 3.40% 3.40% SUBURBAN HENNEPIN COUNTY CHANGES IN ESTIMATED MARKET FROM 1995 TO 1996 + 7.4% + 7.3% + 4.0% + 5.3% $36,475,366,900 $38,961,539,834 $ 714,496,100 + 4.9% 8/28196 • CITY OF HOPHINS HENNEPIN COUNTY, MINNESOTA RESOLUTION 96-70 RESOLUTION APPROVING PROPOSED 1996 TAX LEVY COLLECTIBLE IN 1997, ADOPTING THE PRELIMINARY 1997 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 1997 upon the taxable property in said City of Hopkins, for the following purposes. General Fund $4,459,200 Equipment Replacement Fund $ 485,000 General Obligation Bonds $ 280,000 Improvement Bonds $ 110.000 Total Levy $5,334,200 This levy is made based on current law and the 1997 General Fund Budget of $6,858,500. 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 Refunded 10 -15 -93 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 *L Improvement Revolving Bonds 3 -1 -90* Redevelopment Bonds 5 -22 -91 Refunding Bonds (Taxable) 2 -1 -92 Improvement Revolving Bonds 8 -1 -92* Public hearing date for the 1997 budget is December 4th, 1996, with a continuation date of December 11th, 1996. 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 3rd day of September, 1996. A 11 EST: Charles D. Redepenning, Mayor James A. Genellie, City Clerk 0 N - \g oh ce ƒ a ON m N 0 0 0 [ 0