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2026 Budget Kickoff CITY OF HOPKINS Memorandum To: Honorable Mayor and Council Members Mike Mornson, City Manager From: Nick Bishop, Finance Director Date: January 14, 2025 Subject: 2026 Budget Kickoff _____________________________________________________________________ PURPOSE To get feedback on the planned 2026 budget calendar and to discuss financial projections. 2026 BUDGET CALENDAR The proposed budget calendar follows the same timelines as the 2025 and 2024 budget cycles. Meeting Date Meeting Type Subject Details January 14th Work Session Budget Kickoff -Planned Budget Calendar -Financial Projections April-July N/A Internal Preparations -Departments Prepare Budgets, Equipment Replacement and Capital Improvement Schedules July TBD Review 2026 Tax Levy and General Fund Budget -First Draft August TBD Review Capital Improvement Plan and Equipment Replacement Plan -Equipment Replacement Fund -Park Improvement Fund -Capital Improvement Fund August Community Event Review 2025 Tax Levy and General Fund Budget -Presentation -Question and Answer Session September Regular Meeting Approve Preliminary Tax Levy And General Fund Budget -Preliminary Levy Must be Approved by September 30 September Regular Meeting Approve CIP and ERP Finance October TBD Review Other Budgets and Rates -Special Revenue Funds -Enterprise Funds -Utility Rates December 1st Regular Meeting Truth in Taxation Hearing -Overview of 2026 Budget and Tax Levy -Public Comment -Approve Final Levy (by December 28th FINANCIAL PROJECTIONS 2026 Financial Projections Based on available information, the preliminary tax levy for 2026 would be approximately $23.6 million or a 14.38% increase from the 2025 levy. The levy includes amounts for the general fund, capital improvements, Arts Center, Pavilion, equipment replacement, permanent improvements, parking fund and debt repayments. The major considerations related to the estimate for the 2026 financial projections are: • Increase to general fund expenditures of 7%. This is to account for COLA increases in settled and unsettled union contracts, step increases, increased health care costs and other inflationary increases. • Use of Fund balance in 2024 & 2025 to fund current operations • Tax levy support for four existing positions: o Three Police Officers  One currently funded by the American Rescue Plan Act  Two currently funded with Minnesota Public Safety Aid o Deputy Fire Chief currently funded with Minnesota Public Safety Aid • The addition of two new positions for the Administration Department o Positions in Human Resources and Information Technology • Projects scheduled in the 2025-2029 Capital Improvement Plan • Projects scheduled in the 2025-2029 Equipment Replacement Plan Additional Full-Time Employee Requests/Needs Eleven additional full-time employees are planned to be requested between 2027-2032 • Additions to the Police Department based on Axtell Group’s staffing o Three additional police officers in 2027, 2028 and 2029 o Two additional sergeants in 2031 and 2032 o Based on staffing study presented by Axtell Group on January 7, 2025 • Six additional full-time firefighters in 2030 o City will apply for Federal SAFER grant to fund the positions for three years beginning in 2027 o Based on staffing study presented by Raftelis on September 19, 2023 o https://lf.hopkinsmn.com/WebLink/DocView.aspx?id=451284&dbid=1&rep o=Hopkins City Council Budget The City Council budget will be reviewed. Staff is looking for feedback in two areas: • Increasing Salaries of Mayor and Council Members in 2026 o A review of salaries is required based on Hopkins City Code, Chapter 2, Article II, Section 2-19 o https://library.municode.com/mn/hopkins/codes/code_of_ordinances?node Id=PTIICOOR_CH2AD_ARTIICICO_S2-19SAMACOME • City Council Budget for Travel, Training and Conferences Tax Increase on Median Value Home vs. Tax Levy Increase The tax increase on a median value home is a useful metric for making budget decisions and will become more important as the City continues to grow. The redevelopment currently occurring and the future light rail developments can cause increased costs, but also increased tax capacity. The City’s 2025 tax levy increased by 4.92% when compared to 2024, while the city taxes on a median value home increased 2.88%. A major factor in this difference was increased tax capacity from new apartment buildings. FUTURE ACTION Staff will present a first draft of the 2026 Budget and Tax Levy in July.