CR 10-135 2011 Tax Levy and General and Special Rev Fund Budgets0
•
December 21, 2010
-Oca
City of Hopkin
Council Report 2010-135
2011 TAX LEVY AND GENERAL AND SPECIAL
REVUNE FUND BUDGETS
Proposed Action
Staff recommends adoption of the following motion: Move to Adopt Resolution 2010-084
approving the 2011 tax levy and adopting the 2011 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 2011 and will approve the 2011
General and Special Revenue Fund budgets.
Overview
The City Council and staff have held a number of meetings during 2010 to prepare for the 2011
general fund budget and 2011 tax levy. In addition we provided an opportunity for the public to
offer input on the 2011 budget through the budget hearing held on December 7, 2010.
Budget goals were adopted this spring and were instrumental in guiding the staff as it prepared
budget requests. During 2010 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 2011 budgets.
The budget in its current form recommends spending in the general fund at $10,299,327 and a
total tax levy of $10,138,414. The levy includes provisions for general fund operations, PERA
contributions, MVHC unallotment, and debt obligations. In addition, a HRA levy of $125,000
was a separate action item by the HRA Board.
Staff is recommending that the council adopt the resolution approving the tax levy for 2011 and
setting the 2011 general and special revenue fund budgets.
Primary Issues to Consider
• The state mandates certification of the 2011 levy to the County Auditor no later than
December 28, 2010.
Supporting Information
• Resolution 2010-084
Comparative Tax Levy for years 2008-2011
2011 General Fund and Special Revenue Fund Budgets
i�� Y; �/r. W -
Christine M Harkess, CPA, CGFM
Finance Director
Financial Impact: $ 10,299,327 Budgeted: Y/N X N Source: Taxes and other revenues
Related Documents (CIP, ERP, etc.): 2011 budget Notes:
CITY OF HOPKINS
HENNEPIN COUNTY, MINNESOTA
RESOLUTION 2010-084
RESOLUTION APPROVING 2011 TAX LEVY
AND ADOPTING THE 2011 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 2011 upon the taxable property in the City of Hopkins, for the
following purposes.
General Levv
General Fund $8,639,064
Special Levies
PERA Rate Increase 35,500
MVHC Unallotment 222,850
Debt Levies
2002B GO Improvement Bonds 59,000
2003 HRA Lease Revenue Bonds 200,000
2007A GO Capital Improvement Bonds 710,000
2007B GO Improvement Bonds 172,000
2011 GO Improvement Bonds 100,000
• Subtotal Special Levies 1,499,350
Total Levy �10138.414
HRA/EDA Lew
Housing & Redevelopment Authority Levy 125000
This levy is made based on current law and the 2011 General Fund Budget of $10,299,327.
BE IT FURTHER RESOLVED, that the following amounts are budgeted for the Special Revenue Funds:
State Chemical Assessment $ 45,000 TIF 2.1 R.L. Johnson Property $ 12,269
Economic Development $ 300,709 TIF 2.6 Handicapped Housing Dev $ 1,900
Real Estate Purchase & Sales $ - . TIF 2.9 Pines $ 125,039
TIF 1.2 Entertainment District $ 78,000 TIF 2.11 Super Valu $1,571,498
Housing Rehabilitation $ 94,834 TIF 1.3 - 5th Avenue Flats $ 6,250
Parking Enforcement $ 118,293 TIF 1.4 Marketplace & Main $ 16,350
Communication (Cable TV) $ 226,074 Art Center $ 794,943
Depot Coffee House $ 122,867
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.
CITY OF HOPKINS
09%0212010
ANALYSIS OF TAX LEVY
•
Purpose
2008
2009
2010
2011 Est
Subject to Levy Limits
General Fund
$ 7,825,565
$ 8,160,614
$ 8,384,010
$
8,539,064
Capital Levy
75,000
100,000
-
100,000
Total Levy subject to Limits
$ 7,900,565
$ 8,260,614
$ 8,384,010
$
8,639,064
Special Levies:
PERA Levy
11,815
35,500
35,500
35,500
MVHC Levy - for unallotment of 2008 & 2009
-
-
239,175
-
MVHC Levy - for unallotment of 2010
-
-
-
222;850
Subtotal - Special Levies Other
11,815
35,500
274,675
258,350
Debt Levies:
1999D GO Perm Impr Revolving Bonds
26,000
26,000
-
-
2001 GO Refunding Bonds - Park & Rec
150,000
130,000 "
108,000
-
2002B GO Improv Revolving Bonds
59,000
59,000
59,000
59,000
2003 HRA Revenue Bonds
230,000
225,000
200,000
200,000
20078 GO Improv Revolving Bonds
175,000
175,000
185,000
172,000
2007 Capital Improvement Bonds
642,000
642,000
715,000
710,000
2010 GO Improvement Bonds
-
-
-
100,000
•
Subtotal - Debt Levies
1,282,000
1,257,000
1,267,000
1,241,000
Total - Special Levies
$ 1,293,815
$1,292,500
$1,541,675
$
1,499,350
TOTAL LEVIES
$ 9,194,380
$ 9,553,114
$ 9,925,685
$ 10,138,414
Increase over prior year
$ 388,622
$ 358,734
$ 372,571
$
212,729
Percentage Incr (Decr) - Total
4.41%
3.90%
3.90%
2.14%
•
CITY OF HOPKINS
PROPOSED GENERAL FUND REVENUE BUDGET
•
2010
2011
%
%
Department
Budget
Budget
Incr/(Decr)
of total
Property Taxes & PERA Special Levy
8,714,685
8,863,414
1.71%°
86.06%
Intergovernmental Revenue
PERA Aid
20,510
20,510
0.00%
MVHC unallotment
(2.44,667)
(232,650)
-4.83%
Police - Federal Grant
0
0
Police - State Aid
177,715
177,700
-0.01
Police - POST Reimbursement
9,500
10,000
5.26%
Police - Misc Grants
4,000
4,000
0.00%
Police - 911 Service Fee
24,000
24,860
3.58%
Fire- State Aid
85,000
85,000
0.00%
Firer County
0
0
PW - State Aid
120,000
120,000
0.00%
Total intergovernmental Revenue
196,058 1
209,2201
6.71%°
2.03%
Licenses, Permits &Fees
Court Fines
135,000
135,000
0.00%
Building Permit & Inspection Fees
366,935
283,100
-22.85%
Business Licenses
7,500
7,500
0.00%
Administrative Citations
3,500
6,000
71.43%
Liquor, Animal Licenses & Penalties
103,400
95,900
-7.25%
Fire Licenses & Permits
5,300
5,300
0.00%
PW - Licenses & Permits
8,275
9,490
14.68%
P&Z - License & Permits
3,000
2,500
-16.67%
•
Total Licenses Permits & Fines
632,910
544,790
-13.92%°
5.29%
Charges for Service
Finance Department
4,700
5,200
10.64%
Municipal Building
2,500
2,500
0.00%
Assessing
1,000
1,000
0.00%
City Clerk
500
11,100
2120.00%
Inspections
33,450
43,450
29.90%
Police
43,500
43,500
0.00%
Fire
6,200
6,200
0.00%
Public Works
2,250
2,250
0.00%
Activity Center
46,000
46,000
0.00%
Planning & Zoning
50
0
-100.00%
Total Charges for Service
140,1501
15.02%
1.57%
Miscellaneous Revenue
Franchise Fees
290,000
290,000
0.00%
Unallocated Misc
0
500
Finance Department
4,800
4,800
0.00%
Elections
0
0
Police
500
500
0.00%
Fire
0
0
Public Works
2,100
2,100
0.00%
Acitivty Center
17,000
17,000
0.00%
Total Miscellaneous Revenue
314,4001
314,900 1
0.16%
3.06%
•
Interest Earning s
0.00%
.0.73%
75,000
75,000
Use of 2009 Budget Savings
1.27%
-
130,803
Total Revenues
2.24%
100.00%
$10,073,203
$10,299,327
CITY OF HOPKINS
PROPOSED GENERAL
FUND EXPENDITURE BUDGET
i
2010
2011
Budget
Department
Budget
Budget
Incr/(Decr)
City Council
City Council
71,647
71,547
-0.14%
Health & Wellness
1,500
0
-100.00%
Total City Council
73,147
71,5471
-2.19%
Administrative Services
Administration
160,450
167,300
4.27%
Personnel
42,749
43,924
2.75%
Wellness
2,000
2,000
0.00%
Information Services
228,115
238,446
4.53%
Total Administrative Services
433,314
451,670
4.24%
Finance
Budget
22,472
23,066
2.64%
Debt Management
0
0
General Accounting
118,753
129,448
9.01
Payroll
45,314
46,729
3.12%
TIF Administration
0
0
Utility Billing
3,500
4,000
14.29%
Total Finance
190,039
203,243J
6.95%
•FL
-eg al
0.00%
135,000
135,000]
Munici al Building
-3.74%
306,284
294,818
Receptionist
-5.16%
46,576
44,172
lAssessing
-0.49%
168,065
167,236
City Clerk
City Clerk
19,289
19,360
0.37%
Records Management
29,064
29,833
2.65%
Elections
59,605
50,222
-15.74%
Total City Clerk
107,958
99,415
-7.91%
Inspections
Building Code inspections
267,116
252,170
-5.60%
Fire Inspections
37,036
38,205
3.16%
Heating & Plumbing' Inspections .
88,614
90,400
2.02%
Housing Inspections
124,603
134,680
8.09%
Restaurant & Hotel Inspections
23,196
23,309
0.49%
Misc. Community Inspections
59,140
75,143
27.06%
Vacant Property Management
0
2,700
Total Inspections
599,705
616,607
2.82%
•
Police
Police Administration
480,256
480,615
0.07%
Patrol
2,293,453
2,360,705
2.93%
Heat Team
72,055
73,298
1.73%
Reserves
33,652
33,620
-0.10%
Investigations
489,423
499,148
1.99%
2010
2011
Budget%
Department
Budget
Budget
Incr/(Deer)
Metro Drug Task Force
103,174
105,737
2.48%
Pawn Shop
3,374
3,436
1.84%
Outreach
76,320
80,804
5.88%
Dispatch
497,704
526,782
5.84%
Reception-Records
249,099
255,560
2.59%
Systems Mana ement
67,668
64,682
-4.41
Total Police
4,366,178
4,484,387
2.71 %
Fire
Fire
788,666
833,587
5.70%
Emergency Preparedness
5,851
4,671
-20.17%
Total Fire
794,517
838,258
5.51
Public Works
PW Building
39,561
33,692
-14.84%
Equipment Services
74,933
78,446
4.69%
Administration
23,464
26,478
12.85%
Engineering
137,666
137,802
0.10%
Street & Alleys
837,402
853,812
1.96%
Snow & Ice Removal
205,260
205,615
0.17%
Parks
616,467
628,101
1.89%
Tree Service
211,722
210,454
-0.60%
Total Public Works
2,146,475
2 174400
1.30%
Recreation
Playground
19,722
20,198
2.41%
Ice Rink
12,475
12,284
-1.53%
•
Park Service
12,811
12,518
-2.29%
Joint Recreation
145,000
147,000
1.38%
Skate Park
7,632
7,721
1.17%
Total Recreation
197,640
199,721
1.05%
Activity Center
Act Ctr - Community Use
264,394
274,008
3.64%
Act Ctr - Maintenance
62,024
59,463
-4.13%
Total Activity Center
326,418
333,471 j
2.16%'
Planning &Zoning
2.87%
121,687
125,182
Tuition Reimbursement
0.00%
10,200
10,200-1
lContingency
0.00%
50,000
50,000]
Total Expenditures
2.24%
10,073,203
10,299,327
Other Financing Uses
Transfers to other funds
0
0
Total Other Financing Uses
0
0
Grand Total Expenditures
2.24%
$10,073,203
$10,299,327
•
Total Revenues
$10,073,203
$10,299,327
Revenues Over (Under) Expenditures
$ -
$
CITY OF HOPKINS
SPECIAL REVENUE FUNDS
2010
2011
BUDGET
BUDGET
Incr/(Decr)
State Chemical Assessment
49,992
45,000
-9.99%
Economic Development
262,813
300,709
14.42%
Real Estate Purchase &Sales
-
-
0.00%
TIF 1.2 Entertainment District
78,000
78,000
0.00%
Paratransit (Hop -a -ride)
14,382
-
-100.00%
Housing Rehabilitation
99,258
94,834
-4.46%
Parking Enforcement
106,759
118,293
10.80%
Cable TV
200,432
226,074
12.79%°
Depot Coffee House
131,495
122,867
-6.56%
TIF 2.1 R.L. Johnson Property
225,848
12,269
-94.57%
TIF 2.6 Handicapped Housing Dev
1,900
1,900
0.00%
TIF 2.9 Pines
139,196
125,039
-10.17%°
TIF 2.11 Super Valu
435,126
1,571,498
261.16%
TIF 1.3 - Block 64/GPS Development
7,850
6,250
-20.38%
TIF 1.4 - Marketplace it
2,850
16,350
473.68%
Art Center
776,376
794,943
2.39%
•