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CR 09-109 2010 Tax Levy and General and Special Revune Fund BudgetsDecember 15, 2009 -.4 co City of Hopkins Council Report 2009 -109 2010 TAX LEVY AND GENERAL AND SPECIAL REVUNE FUND BUDGETS Proposed Action Staff recommends adoption of the following motion: Move to Adopt Resolution 2009 -067 approving the 2010 tax levy and adopting the 2010 General and Special Revenue Fund budgets. Adoption of this motion will result in the staff forwarding the appropriate documentation to Hennepin County for completion of the property taxes for 2010 and will approve the 2010 General and Special Revenue Fund budgets. Overview The City Council and staff have held a number of meetings during 2009 to prepare for the 2010 general fund budget and 2010 tax levy. In addition we provided an opportunity for the public to offer input on the 2010 budget through the budget hearing held on December 1, 2009. Budget goals were adopted this spring and were instrumental in guiding the staff as it prepared budget requests. During 2009 the council adopted other financial plans, the Capital Improvement Plan and the Equipment Replacement Plan, that along with a series of program and budget discussions were instrumental in the development of the 2010 budgets. The budget in its current form recommends spending in the general fund at $10,073,203 and a total tax levy of $9,925,685. The levy includes provisions for general fund operations, PERA contributions, MVHC unallotment, and debt obligations. In addition, a HRA levy of $75,000 was a separate action item by the HRA Board. Staff is recommending that the council adopt the resolution approving the tax levy for 2010 and setting the 2010 general and special revenue fund budgets. Primary Issues to Consider • The state mandates certification of the 2010 levy to the County Auditor no later than December 28, 2009. Supporting Information • Resolution 2009 -067 • Comparative Tax Levy for years 2007 -2009 • 2010 General Fund and Special Revenue Fund Budgets Christine M Harkess, CPA, CGFM Finance Director Financial Impact: $ 10,073,203 Budgeted: Y/N X N Source: Taxes and other revenues Related Documents (CIP, ERP, etc.): _ 2010 budget Notes: CITY OF HOPKINS HENNEPIN COUNTY, MINNESOTA RESOLUTION 2009 -067 RESOLUTION APPROVING 2010 TAX LEVY AND ADOPTING THE 2010 GENERAL AND SPECIAL REVEUNE FUND BUDGETS 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 2010 upon the taxable property in the City of Hopkins, for the following purposes. General Levy General Fund $8,384,010 Special Levies $ PERA Rate Increase 35,500 MVHC Unallotment 239,175 Debt Levies 225,848 2001 GO Refunding Bonds — Park & Rec 108,000 2002B GO Improvement Bonds 59,000 2003 HRA Lease Revenue Bonds 200,000 2007A GO Capital Improvement Bonds 715,000 2007B GO Improvement Bonds 185,000 Subtotal Special Levies 1,514,675 Total Levy X9,925,685 HRA/EDA Levy Housing & Redevelopment Authority Levy ! This levy is made based on current law and the 2010 General Fund Budget of $10,073,203. BE IT FURTHER RESOLVED, that the following amounts are budgeted for the Special Revenue Funds: State Chemical Assessment $ 49,992 Depot Coffee House $ 131,495 Economic Development $ 262,813 TIF 2.1 R.L. Johnson Property $ 225,848 Real Estate Purchase & Sales $ - TIF 2.6 Handicapped Housing Dev $ 1,900 TIF 1.2 Entertainment District $ 78,000 TIF 2.9 Pines $ 139,196 Paratransit (Hop -a -ride) $ 14,382 TIF 2.11 Super Valu $ 435,126 Housing Rehabilitation $ 99,258 TIF 1.3 - 5th Avenue Flats $ 7,850 Parking Enforcement $ 106,759 TIF 1.4 - Marketplace & Main $ 2,850 Cable TV $ 200,432 Art Center $ 776,376 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 the levy adoption presentation of the Council held this 15th day of December, 2009. Eugene Maxwell, Mayor ATTEST: Terry Obermaier, City Clerk CITY OF HOPKINS ANALYSIS OF TAX LEVY 11/20/2009 Purpose 2007 2008 2009 2010 Est Subject to Levy Limits 45.401 47.315 Increase /(Decrease) - 2.3858 General Fund $ 7,516,943 $ 7,825,565 $8,160,614 $8,384,010 Capital Levy 50,000 75,000 100,000 - Total Levy subject to Limits $ 7,566,943 $ 7,900,565 $ 8,260,614 $ 8,384,010 Special Levies: PERA Levy 11,815 11,815 35,500 35,500 MVHC Levy - for unallotment of'08 &'09 - - - 239,175 LGA Levy - for unallotment of'08 &'09 - - - - HRA Levy 20,000 - - - Subtotal - Special Levies Other 31,815 11,815 35,500 274,675 Debt Levies: 1999D GO Perm Impr Revolving Bonds 26,000 26,000 26,000 - 2001 GO Refunding Bonds - Improv Rev 62,000 - - - 2001 GO Refunding Bonds - Park & Rec 175,000 150,000 130,000 108,000 2002B GO Improv Revolving Bonds 59,000 59,000 59,000 59,000 2002 HRA Revenue Bonds 650,000 - - - 2003 HRA Revenue Bonds 235,000 230,000 225,000 200,000 2007B GO Improv Revolving Bonds - 175,000 175,000 185,000 2007 Capital Improvement Bonds - 642,000 642,000 715,000 Subtotal - Debt Levies 1,207,000 1,282,000 1,257,000 1,267,000 Total - Special Levies TOTAL LEVIES Increase over prior year $ 1,238,815 $ 1,293,815 $1,292,500 $1,541,675 $ 8,805,758 $ 9,194,380 $ 9,553,114 $ 9,925,685 $ 367,680 $ 388,622 $ 358,734 $ 372,571 Percentage Incr (Decr) - Total 4.36% 4.41% 3.90% Tax Capacity Rate (per HC rate cards) 45.8762 45.401 47.315 Increase /(Decrease) - 2.3858 - 0.4752 1.914 Percentage Incr /Decr in Tax Capacity Rate - 4.943% - 1.036% 4.216% 3.90% 48.985 est 1.67 3.530% CITY OF HOPKINS PROPOSED GENERAL FUND REVENUE BUDGET 2009 2009 Budget 2010 % % Department Budget Amended Budget Incr /(Decr) of total 2.93% 84.08% Property Taxes & PERA Special Levy 8,229,114 7,983,594 8,470,018 Transfer of Capital Levy 0 50,000 0 Intergovernmental Revenue PERA Aid 20,510 20,510 20,510 Police - Federal Grant 1,000 1,000 0 Police - State Aid 170,000 170,000 177,715 Police - POST Reimbursement 9,500 9,500 9,500 Police - Misc Grants 4,000 4,000 4,000 Police - 911 Service Fee 20,000 20,000 24,000 Fire - State Aid 107,000 107,000 85,000 Fire - County 4,000 4,000 0 PW - State Aid 112,000 112,000 120,000 Total Intergovernmental Revenue 448,010 448,010 440,725 Licenses, Permits & Fees Court Fines 160,000 160,000 135,000 Building Permit & Inspection Fees 514,315 514,315 366,935 Business Licenses 7,500 7,500 7,500 Administrative Citations 3,500 3,500 3,500 Liquor, Animal Licenses & Penalties 103,500 103,500 103,400 Fire Licenses & Permits 4,100 4,100 5,300 PW - Licenses & Permits 8,070 8,070 8,275 P &Z - License & Permits 4,000 4,000 3,000 Total Licenses, Permits & Fines 804,985 804,985 632,910 Charges for Service Finance Department 4,200 4,200 4,700 Municipal Building 2,400 2,400 2,500 Assessing 1,000 1,000 1,000 City Clerk 8,500 8,500 500 Inspections 56,000 56,000 33,450 Police 43,000 43,000 43,500 Fire 10,000 10,000 6,200 Public Works 1,200 1,200 2,250 Activity Center 50,000 50,000 46,000 Planning & Zoning 300 300 50 Total Charges for Service 176,600 176,600 140,150 0.00% - 100.00% 4.54% 0.00% 0.00% 20.00% - 20.56% - 100.00% 7.14% - 1.63% - 15.63% - 28.66% 0.00% 0.00% -0.10% 29.27% 2.54% - 25.00% - 21.38% 11.90% 4.17% 0.00% - 94.12% - 40.27% 1.16% - 38.00% 87.50% -8.00% - 83.33% - 20.64% 4.38% 6.28% 1.39% Miscellaneous Revenue Franchise Fees 290,000 290,000 290,000 0.00% Finance Department 4,800 4,800 4,800 0.00% Elections 0 0 0 Police 1,000 1,000 500 - 50.00% Fire 0 0 0 Public Works 2,200 2,200 2,100 - 4.55% Acitivty Center 13,000 13,000 17,000 30.77% Total Miscellaneous Revenue 311,000 311,000 314,400 1.09% 3.12% Interest Earnings 105,783 105,783 75,000 - 29.10% 0.74% Total Revenues $10,075,492 $ 9,879,972 $10,073,203 - 0.02% 100.00% CITY OF HOPKINS PROPOSED GENERAL FUND EXPENDITURE BUDGET Administrative Services Administration 161,355 2009 160,450 -0.56% Personnel 2009 Budget 2010 Budget % Department Budget Amended Budget Incr /(Decr) City Council 229,381 228,181 228,115 -0.55% City Council 76,572 73,572 71,647 -6.43% Health & Wellness 1,500 1,500 1,500 0.00% Total City Council 78,072 75,072 73,147 - 6.31% Administrative Services Administration 161,355 158,855 160,450 -0.56% Personnel 59,285 59,285 42,749 - 27.89% Wellness 2,050 2,050 2,000 -2.44% Information Services 229,381 228,181 228,115 -0.55% Total Administrative Services 462,071 "8,371 433,314 - 4.15% Finance 27,833 27,833 19,289 - 30.70% Budget 23,514 23,514 22,472 -4.43% Debt Management 0 0 0 #DIV /0! General Accounting 115,173 113,673 118,753 3.11% Payroll 48,381 48,381 45,314 -6.34% TIF Administration 0 0 0 #DIV /0! Utility Billing 2,809 2,809 3,500 24.60% Total Finance 189,877 188,377 190,039 0.09% Legal 130,625 130,625 135,000 3.35% [ Municipal Building 308,809 300,656 306,284 -0.82% Rece tionist 45,893 45,893 46,676 1.49% l Assessing 167,288 167,288 168,065 0.46% City Clerk City Clerk 27,833 27,833 19,289 - 30.70% Records Management 26,783 26,783 29,064 8.52% Elections 43,203 43,203 59,605 37.96% Total City Clerk 97,819 97,819 107,958 10.37% Inspections Building Code Inspections 270,109 269,709 267,116 -1.11% Fire Inspections 44,389 44,389 37,036 - 16.56% Heating & Plumbing Inspections 83,932 83,857 88,614 5.58% Housing Inspections 118,811 118,486 124,603 4.87% Restaurant & Hotel Inspections 24,255 24,255 23,196 -4.37% Misc. Community Inspections 51,421 51,221 59,140 15.01% Total Inspections 592,917 591 699,706 1.14% Police Police Administration 478,165 476,565 480,256 0.44% Patrol 2,288,247 2,288,247 2,293,453 0.23% Heat Team 71,048 71,048 72,055 1.42% Reserves 32,183 32,183 33,652 4.56% Investigations 483,330 483,330 489,423 1.26% Metro Drug Task Force 101,196 101,196 103,174 1.95% Pawn Shop 3,354 3,354 3,374 0.60% Fire Fire 805,244 788,695 788,666 -2.06% Emergency Preparedness 5,677 5,677 5,851 3.06% Total Fire 810,921 794,372 794,517 -2.02% Public Works 2009 Budget 2010 Budget % Department Budget Amended Budget Incr /(Decr) Outreach 69,495 69,495 76,320 9.82% Dispatch 471,793 471,793 497,704 5.49% Reception- Records 253,201 253,201 249,099 -1.62% Systems Management 75,433 75,433 67,668 - 10.29% Total Police 4 4 325 845 4,366,178 0.90% Fire Fire 805,244 788,695 788,666 -2.06% Emergency Preparedness 5,677 5,677 5,851 3.06% Total Fire 810,921 794,372 794,517 -2.02% Public Works 21,748 21,748 19,722 -9.32% PW Building 49,704 47,503 39,561 - 20.41% Equipment Services 64,689 61,189 74,933 15.84% Administration 26,641 26,641 23,464 - 11.93% Engineering 134,874 134,874 137,666 2.07% Street & Alleys 892,619 833,619 837,402 -6.19% Snow & Ice Removal 181,688 180,746 205,260 12.97% Parks 566,615 556,615 616,467 8.80% Tree Service 223,117 194,902 211,722 -5.11% Total Public Works 2,139,947 2 036 089 2,146,476 0.31% Recreation Playground 21,748 21,748 19,722 -9.32% Ice Rink 13,800 13,800 12,475 -9.60% Park Service 12,500 12,500 12,811 2.49% Joint Recreation 159,000 144,000 145,000 -8.81% Skate Park 7,925 7,925 7,632 -3.70% Total Recreation 214,973 199,973 197,640 - 8.06% Activity Center Act Ctr - Community Use 262,947 261,848 264,394 0.55% Act Ctr - Maintenance 65,462 65,462 62,024 - 5.25% Total Activity Center 328,409 327,310 326,418 -0.61% Planning & Zoning Zoning Activities 64,738 63,238 64,614 -0.19% Sign & Fence Permits 10,013 10,013 10,081 0.68% Miscellaneous Planning 27,155 27,155 46,992 73.05% Total Planning & Zoning 101,906 100,406 121,687 19.41% Tuition Reimbursement 13,520 13,520 10,200 - 24.56% Total Expenditures 10,000,492 9,843,433 10 023 203 0.23% Other Financing Uses Transfer to Para transit Fund 15,000 15,000 0 - 100.00% Total Other Financing Uses 15,000 15,000 0 - 100.00% - 16.67% l Contingency 60,000 0 50,000 - 0.02% Grand Total Expenditures $10,075,492 $ 9,858,433 $10,073,203 Total Revenues $10,075,492 $ 9,879,972 $10,073,203 Revenues Over (Under) Expendirues $ - $ 21,539 $ CITY OF HOPKINS SPECIAL REVENUE FUNDS 2009 2010 BUDGET BUDGET Incr /(Decr) State Chemical Assessment 45,000 49,992 11.09% Economic Development 281,963 262,813 -6.79% Real Estate Purchase & Sales 0 0 0.00% TIF 1.2 Entertainment District 76,275 78,000 2.26% Paratransit (Hop -a -ride) 126,949 14,382 - 88.67% Housing Rehabilitation 97,273 99,258 2.04% Parking Enforcement 104,897 106,759 1.78% Cable TV 209,269 200,432 -4.22% Depot Coffee House 151,464 131,495 - 13.18% TIF 2.1 R.L. Johnson Property 396,589 225,848 - 43.05% TIF 2.6 Handicapped Housing Dev 1,460 1,900 30.14% TIF 2.9 Pines 138,027 139,196 0.85% TIF 2.10 Hopkins Business District 90,675 0 - 100.00% TIF 2.11 Super Valu 2,220,928 435,126 - 80.41% TIF 1.3 - Block 64 /GPS Development 2,006,975 7,850 - 99.61% TIF 1.4 - Marketplace II 1,975 2,850 44.30% Art Center 659,557 776,376 17.71%