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HomeMy WebLinkAbout7.C.1. Preliminary 2015 Budget and Property Tax Levies General Business 7. C. 1. SHAKOI'EE TO: Mayor and City Council Mark McNeill,City Administrator FROM: Julie Linnihan,Finance Director/City Clerk DATE: 09/02/2014 SUBJECT: Preliminary 2015 Budget and Property Tax Levies(C) Action Sought To review,discuss and provide direction as to the preliminary levy to be presented to City Council for final approval on September 16,2014. Background Following several recent Council session discussions,the City Council will review and provide preliminary approval to the 2015 preliminary property tax levies,to be submitted to Scott County by September 30,2014. Council will be asked to formally adopt the preliminary property tax levy on September 16th,2014. These preliminary levies will include the General fund tax levy,as well as levies for the debt service. Copies of the"Proposed Levy Certification"forms that will be submitted to Scott County are attached for review. These documents are the base that Scott County uses to send out parcel specific notices to property owners, later this fall. The draft documents are presented with tax levy information as discussed,and are for review only. The actual levy amounts will be established by Council at the September 1611 City Council meeting. As reviewed in the previous work session discussions,the preliminary levy is the maximum levy that can be established by City Council action. This levy cannot be increased before submittal of the final levy in December, 2014 for property tax year 2015. Also attached for review are the"what if"tax analysis sheets that are generated by Scott County, specific to each City. The work sheets are adjusted from the prior year for changes in TIF,Fiscal Disparities,as well as the details at the bottom half of the forms(Residential Impacts)that indicate the changes in Estimated Market Value. The residential impact chart reflects the increase in the market values as well as the impact to proposed taxes. The charts list the proposed increases to the base tax levy, as follows: •Values as presented in 2014,with levy remaining flat •Increase for Fire Building debt levy from$175,000 to$200,000 •Increases in the proposed levies, at 5%, 8%and 10%over the 2014 base(3 separate impact sheets) The 2015 budget discussions have included the following: •Market value of residential properties will experience growth,estimated at approximately 13 %,according to Scott County •The 2015 Proposed Levy Certification forms provides for a 10%increase These are draft documents,which will be refined with the final levy amounts,as defined by City Council. Departmentally,the following budgets reflect material changes from their prior year operational budgets: Personnel costs reflect the following adjustments(as presented by Kris Wilson at the recent City Council meeting) •Wages have been increased to stay in line with union contract settlements of 3 %for 2015 •Insurance rates have been increased at 8 %for an early estimate as 2015 rates have not been defined by the agencies •PERA Increases per state mandated changes •Minimum wage law changes have been implemented where applicable The following provide a brief overview of areas of unique or significant change from the 2014 General fund operational budgets Mayor and Council: •2015 budget reflects funding for Council requested projects, $35,000 RR Quiet Zone Study, •$5,000 for Plaques,public recognition and other community based events as well as expansion of televising timely information City Clerk: •Codification process will be confirmed in 2014,and the City Clerk division will carry$25,000 for professional services. •The manual and paper driven processes specific to licensing,fees and records will continue to be addressed, with the assistance of LOGIS and laserfiche vendors,requiring budget increases in multiple business units of the City Clerk area •The 2015 budget will only require local election procedures, as the 2014 budget provided for a state wide election •The department has recently upgraded staff positions,and training budgets reflect increases for program costs Finance: •County assessing services will be increased,and the finance budget will reflect the anticipated amounts,as the final estimates are not yet available Police: •The arrangement with the Scott Joint Prosecution will revert to Scott County as of 2015,which has reduced the revenues and the offsetting expenditures,which have been covered under the Police function in previous years. •Equipment repairs and rental rates have undergone extensive multi-year review with the Fleet staff,which has resulted in the reduction of several departmental line items •As discussed at the recent work session,PERA costs for both Police&Fire have been adjusted to reflect the mandated increases to percentage contribution from both employer and employee •Internal Service IT costs also reflect increases in the expansion of technology staff needs as well as equipment enhancements Fire: •The City contribution for the Fire Relief Pension reflects a$0 contribution,the first time in many years that a City contribution has not been required as the State mandated reports indicate a fully funded pension account •Similar to Police, fire equipment analysis has also been undertaken,reducing the needs for several line items •Internal service IT funding has been increased,due to staffing and technology increases Public Works: •Anticipated fuel cost increases are reflected in these budgets •Labor charges are allocated higher in the snow/sand budgets to reflect recent history •Salt prices have been increased to reflect market Park: •Recent increases in equipment purchases have required a re-calculation of the equipment charges and fees •Increased budgets have been requested to upgrade the cleaning services that currently provide for the City maintenance of public restrooms and facilities •Payroll allocations have been increased to reflect the additional staff time needed to maintain the increasing number and labor intensity of parks •Increased property and liability insurance costs will also be reflected in the budgets •Utility costs increases are also presented as estimated Recreation: •Several maintenance projects related to building upgrades are scheduled,in the Ice arena area Transfers: •The transfers out of the General fund are consistent with prior years,and allow for increases to the Capital Improvement Plan,from the 2014 level of$750,000 to the requested 2015 amount of$1M •Transfers to the Economic Development Special Revenue fund are consistent with the prior year,allowing for increases in the Façade and Improvement Loan programs,from$150,000 to$200,000 and allowing for slightly increased operational costs,from$180,000 to$200,000 Debt Service: •Debt Service levies are adjusted to allow for the increase to the Fire Referendum levy from$175,000 to $200,000 as well as adding the 2007B debt service levy of$92,052. This will increase the debt service levy to$635,267,an increase of$141,308 over 2014. This now provides partial levies for 3 of the 9 outstanding debt service funds Additional requests—101 Corridor Work Plan: •A follow-up plan will be developed specific to the Downtown/101 Corridor project to more clearly define a multi-year improvement plan. As discussed,these funds are not a part of the transfer of$1M to the CIP. This transfer as proposed will be to a new program,Downtown Capital Project. •The first component of this project will be to develop a plan for the corridor,following the initial study, which is estimated to be $ 100,000 •The estimated improvements related to this plan in 2015 are in a range from$ 100,000-$200,000 for parking lots, alleys,drainage improvements,access to Huber Park, sidewalks and downtown amenities,etc. •Property acquisition has also been discussed in many of the recent Council discussions. The smaller parcels in the downtown district may require planning for the purchase of multiple parcels in a larger economic development plan. As the Council considers the proposed funding for acquisition,the funding requirement is requested at$100,000 •In total,the request for the Downtown capital plan proposal for 2015 are estimated at$300,000 to$500,000 Position requests: The additional position requests for the 2015 budget are presented on the attached work paper, listing the 2015 estimates per position,as presented at the last City Council meeting. The Information Technology(IT)positions will be reviewed in greater detail by Kris Wilson.An attachment is provided by Kris that specifically details the issues and changes that will be proposed. Recommendation To review,discuss and provide direction as to the preliminary levy to be presented to City Council for final approval on September 16,2014. Budget Impact Relationship to Vision Maintain the City's strong financial health(C) Requested Action To review,discuss and provide direction as to the preliminary levy to be presented to City Council for final approval on September 16,2014. Attachments: Tax Comparison 2015 Proposed Levy 2015 Preliminary Budget 8, e- M N J m N>U 0 m O N 0 m N <� N j m O Q Q N O N H p�n O N p O N g> r m> O .o `m °w n.- o_ � H °E. 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'�' of n 9 of r N ' 2 r N o o n r E. b m X°i a w w w H H H H H H O 0 o ,x y 0Y N O( M o N N N a N-m N r T N O o 6 o O C -N n _ H H w w w w w w w W o f Y o a < a - < o, g o ' ' -WW . e N n n m w- N m u Z N W 2 w■ n n Y o N'8 '2 w a H H H H H H H H H 0 LL • n zTP � � ,- r. de' wt n N w H w w w H H H H 4-1"„. 882888888 F N N 0 0 0 0 0 0 0 0 0 (L H H H H w H w w w Y n n n n n n n n n Z W o 4 4 4 4 n .4 4 TN ti : a w w w w w w w H H Y Y`- g g O O g g ?7 _ r:, j !N-6 ' ; M C NI 6i tN m yy O r r ,1.E 3n F V EQ .r a m (0 1N :Is' m n m N r v v W j .Ej Y LL R, Y VD' r n j SCOTT COUNTY Shakopee(DRAFT) OFFICE OF THE AUDITOR TAXING DISTRICT NAME PAYABLE 2015"TRUTH IN TAXATION" PROPOSED LEVY CERTIFICATION Expenditure Gross Certified Property Tax Aid Net Certified NTC Levy Category NTC Levy LGA (A-B=C) (A) (B) (C) General Revenue $ - $ 17,372,542.00 Road&Bridge $ - - Debt Service Total* $ 435,267.00 Other (identify) $ - $ Total $ - $ - _ $ 17,807,809.00. *provide breakdown of certified levy by individual bond on attached sheet 'Market Value Based Referenda Levy I $ 200,000.00 (A)-Levy Requirement Amount needed to fund services (B)-LGA(Local Government Aid) ) This aid is certified to the taxing district by the Department of Revenue. It can be used to reduce any single levy item ) or a combination of levy requirements. (C)-Certified Levy Levy certified to the taxation department. ROUND TO THE NEAREST WHOLE DOLLAR. DO NOT CERTIFY PENNIES. The Taxation Department will deduct Fiscal Disparities from all certified levies. (You must submit your resolution with this certification) PLEASE NOTE: All debt must be accounted for in your resolution whether it is a part of your levy or not. If the amount levied is less than the required amount from the payment schedule for the bond, you must pass a resolution stating that you have sufficient funds for that bond. This can be included in the same resolution with your levy. Scott County will be verifying the levy requirements based on the payment schedule in our Bond Register. Before signing, please verify the following: * MAKE SURE THAT ALL LINES ADD ACROSS AND ALL COLUMNS ADD DOWN TO THE TOTAL LINE * BREAKDOWN OF DEBT SERVICE LEVY BY INDIVIDUAL BOND HAS BEEN PROVIDED * AMOUNTS REPORTED MATCH ANY OTHER SUPPORTING DOCUMENTATION Signature of person completing this form Phone number on Proposed Tax Notice Title Date SPECIAL TAXING DISTRICTS and CITIES OF 500 OR LESS POPULATION ONLY: Check this box if you stipulate that your final property tax levy is the same as the proposed levy certified on this form. If you check this box,no further certification of your final levy will be required THIS FORM MUST BE RETURNED TO THE DEPARTMENT OF TAXATION BY: SEPTEMBER 30, 2014 FOR ALL TAXING DISTRICTS 2015 LEVY CERTIFICATION Net Tax Capacity Debt Service Schedule NAME OF TAXING DISTRICT PLEASE NOTE: All debt must be accounted for in your resolution whether it is a part of your levy or not. If the amount levied is less than the required amount from the payment schedule for the bond,you must pass a resolution stating that you have sufficient funds for that bond. This can be included in the same resolution with your levy. Scott County will be verifying the levy requirements based on the payment schedule in our Bond Register. You must submit your resolution with this certification form. General Obligation Bond Required Levy amount per "`Amount funded by NTC Amount funded by List other funding Bond Description (Y or N) Bond Schedule Debt Levy Other Sources source (A-B=C) (A) (B) (C) $ $ $ 2004D Bldg. $ 466,680.00 $ - $ 466,680.00 Fund Transfer 2006A Improvement $ 343,215.00 $ 343,215.00 $ 2007A Improvement $ 10,415.00 $ - $ 10,415.00 Fund Balance 2007B Improvement $ 92,052.00 $ 92,052.00 $ 2008A Improvement $ 147,084.00 $ - $ 147,084.00 Fund Balance 2010A Improvement $ 108,492.00 $ - $ 108,492.00 Fund Balance 2012A Refunding $ 560,936.00 $ - $ 560,936.00 Fund Balance $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ _ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ _ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total G.O. Debt Total Non-G.O. Debt Debt Service Total $ 1,728,874.00 $ 435,267.00 $ 1,293,607.00 ***The amount funded by levy must match total of debt on levy certification form(if any) 2015 LEVY CERTIFICATION Market Value Referenda Debt Service Schedule NAME OF TAXING DISTRICT Shakopee PLEASE NOTE: All debt must be accounted for in your resolution whether it is a part of your levy or not. If the amount levied is less than the required amount from the payment schedule for the bond,you must pass a resolution stating that you have sufficient funds for that bond. This can be included in the same resolution with your levy. Scott County will be verifying the levy requirements based on the payment schedule in our Bond Register. You must submit your resolution with this certification form. General Obligation **Amount funded by Bond Required Levy amount per Market Value Referenda Amount funded by List other funding Bond Description (Y or N) Bond Schedule Levy Other Sources source (A-B=C) (A) (B) (C) $ $ $ 2004B Build.Referendum $ 249,926.00 $ 200,000.00 $ 49,926.00 $ $ $ $ $ $ $ $ _$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ _ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total G.O. Debt Total Non-G.O. Debt Debt Service Total $ 249,926.00 $ 200,000.00 $ 49,926.00 **The amount funded by Market Value Levy must match total of'Market Value Based Referenda Levy'on levy certification form(if any) 2015 Preliminary Budget-Revenues,Expenditures and Requested Initiatives Note: 2015 is based on the presented budgets,the same budget has been used for 2016 taking into account the actual full year of wages for the personnel budget initiatives and how those will affect future budgets. 2014 2015 2016 Revenues: Property Taxes $ 15,262,000 $ 16,618,000 $ 16,618,000 Tax Increments - - - Special Assessments 10,400 11,500 11,500 Licenses and Permits 1,267,000 1,319,300 1,319,300 Intergovernmental 938,200 1,023,393 1,023,393 Charges for Services 4,090,375 3,944,500 3,944,500 Fines and Forfeitures 375,000 251,000 251,000 Miscellaneous 320,300 251,500 251,500 Total Current Revenues 22,263,275 23,419,193 23,419,193 Other Financing Sources: Transfers In from Enterprise Funds 180,000 200,000 200,000 Total Other Financing Sources 180,000 200,000 200,000 Total Revenuesg `1 - QV 22 �..,..� _�>�. ... a _ 22,443,275 $ 23,619,193 .; $ 23,619,193 General Government $ 3,815,470 $ 4,059,505 $ 4,059,505 Public Safety 10,476,353 10,081,503 10,081,503 Public Works 3,117,870 3,058,021 3,058,021 Park and Recreation 4,215,932 4,546,140 4,546,140 Unallocated 235,000 259,500 259,500 Interest - - Capital Outlay 1,700 1,500 1,500 Total Current Expenditures 21,862,325 " 22,006,169 22,006,169 Other Financing Uses Initiatives to be Discussed: Transfers Out-EDA(2190)(Facade program) 150,000 200,000 225,000 Transfers Out-EDA(2190)(Position and Operations) 180,000 200,000 225,000 Transfers Out-2006A Debt Service Fund - - - Transfers Out-Capital Project Fund(4021)per 5 year CIP 750,000 1,000,000 1,500,000 Total Other Financing Sources 1,080,000 ' 1,400,000 1,950,000 Total Expenditures excluding Budget Initiatives 22,942,325 23,406,169 23,956,169, Budget Initiatives: Position/Project 2014 2015 Cost 2016 Cost New Positions: Assistant Chief Operations/Training(Div:32-Fire) - 77,472 115,417 IT Staff Person(Div: 12-Admin) - 64,853 77,357 Seasonal Park Maintenance Employees(Div:46-Park) - 8,800 8,800 Seasonal Park Maintenance Employees(Div:46-Park) - 8,800 8,800 Seasonal Park Maintenance Employees(Div:46-Park) - 8,800 8,800 Victim&Community Services Coordinator(Div:31-Police) - 65,202 65,202 Finance/Clerk Position(Div: 15-Finance, 13 Clerk) - 54,900 59,996 Position Changes: Management Intern to Full time Management Assistant(Div: 12- Admin) - 39,177 39,177 Projects: Downtown and 101 Corridor Project(Div:Downtown Capital) - 500,000 - Total Budget Initiatives - 828,003 383,549 _ ",Total Expenditures mr tiro Baagel t at veg $ 22,942,325 .5 24,234,192 $24,339,718 %of 2015 Levy -3.1% -3.8% -4.4% Debt Service Payments Recommended to be Levied* 2004B GO Building Referendum 200,000 2006A Improvement Bond 343,215 2007B Improvement Bond 92,052 Total Debt Service Payments Recommended 635,267 * Council will need to address other additional debt service levies currently not included in the 2015 budget. 2015 Annual Budget GENERAL FUND SUMMARY 10/31/2014 Preliminary Actual Actual Budget Requested Budget 2012 2013 Actual 2014 2015 2014 REVENUES: 0,00 0.00 0.00 0.00 0.00 TAXES 14,767,993.75 15,578,627.78 8,008,836.80 15,262,000.00 16,598,000.00 TAX INCREMENTS 5,085.95 8,519.74 9,419.49 0.00 0.00 SPECIAL ASSESSMENTS 13,228.46 10,990.10 (11,121.05) 10,400.00 11,500.00 LICENSES AND PERMITS 1,229,184.54 1,443,885.29 841,082.14 1,267,000.00 1,319,300.00 IN'T'ERGOVERNMENTAL 991,444.89 1,042,125.93 482,026.50 938,200.00 1,023,393.00 CHARGES FOR SERVICES 4,035,925.37 4,304,786.73 2,400,962.84 4,090,375.00 3,929,500.00 FINES AND FORFEITURES 368,166.63 348,261.64 171,698.14 375,000.00 276,000.00 MISCELLANEOUS 359,321.00 132,202.49 151,947.49 320,300.00 251,500.00 TOTAL REVENUES 21,770,350.59 22,869,399.70 12,054,852.35 22,263,275.00 23,409,193.00 EXPENDITURES: 0.00 0.00 0.00 0.00 0.00 GENERAL GOVERNMENT (3,152,173.30) (3,201,783.93) (2,190,478.03) (3,815,470.00) (3,968,980.00) PUBLIC SAFETY (9,261,790.95) (9,677,697.35) (5,891,619.04) (10,476,353.00) (10,489,503.00) PUBLIC WORKS (2,347,891.42) (2,587,906.76) (3,008,230.16) (3,117,870.00) (3,058,021.00) PARK AND RECREATION (3,793,880.49) (3,813,027.15) (2,297,461.66) (4,215,932.00) (4,539,540.00) UNALLOCATED (106,387.82) (118,280.83) (62,413.81) (235,000.00) (259,500.00) DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY (31,979.17) (140,706.22) (39,193.18) (1,700.00) (1,500.00) TOTAL EXPENDITURES (18,694,103.15) (19,539,402.24) (13,489,395.88) (21,862,325.00) (22,317,044.00) OTHER FINANCING: 0.00 0.00 0.00 0.00 0.00 TRANSFERS IN 122,400.00 150,000.00 0.00 180,000.00 200,000.00 PROCEEDS FROM SALE OF ASSETS 0.00 150.00 314.49 0.00 0.00 BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 TRANSFERS OUT (2,980,000.00) (3,910,000.00) 0.00 (1,080,000.00) (1,400,000.00) TOTAL OTHER FINANCING (2,857,600.00) (3,759,850.00) 314.49 (900,000.00) (1,200,000.00) NET 218,647.44 (429,852.54) (1,434,229.04) (499,050.00) (107,851.00) 2015 Annual Budget Company: 01000- GENERAL FUND EXPENDITURES 10/31/2014 Requested Division Actual Actual Actual Budget Preliminary Budget 2012 2013 2014 2014 2015 01000-GENERAL FUND 00-N/A 146,501.99 0.00 3,000.00 0.00 0.00 11 -MAYOR&COUNCIL 154,340.81 151,595.20 92,995.01 175,645.00 215,740.00 12-ADMINISTRATION 891,214.22 966,973.68 653,901.90 1,199,740.00 1,205,285.00 13-CITY CLERK 263,124.13 231,503.79 186,427.48 322,420.00 427,140.00 15-FINANCE 843,073.18 981,238.85 718,881.81 1,098,510.00 1,183,925.00 16-LEGAL COUNSEL 28,318.50 0.00 0.00 0.00 0.00 17-COMMUNITY DEVELOPMENT 430,183.07 443,725.38 289,671.18 523,040.00 522,695.00 18-FACILITIES 392,087.41 426,747.03 240,809.87 496,115.00 414,195.00 20-INFORMATION TECHNOLOGY 3,765.92 0.00 0.00 0.00 0.00 31 -POLICE DEPARTMENT 6,836,267.94 7,054,307.48 4,422,351.23 7,668,538.00 7,731,411.00 32-FIRE 1,725,848.32 2,051,044.24 1,073,240.26 2,093,280.00 2,028,582.00 33 -INSPECTION-BLDG-PLMBG-HTG 699,674.69 659,958.49 435,220.73 714,535.00 729,510.00 41 -ENGINEERING 497,722.13 565,902.20 362,804.19 709,100.00 723,852.00 42-STREET MAINTENANCE 1,817,002.39 2,019,535.74 2,644,899.32 2,381,985.00 2,297,399.00 44-FLEET 59,855.76 12,394.30 526.65 26,785.00 36,770.00 46-PARK MAINTENANCE 1,575,322.18 1,480,568.56 894,957.59 1,618,915.00 1,836,903.00 65-LIBRARY 1,082.09 0.00 0.00 0.00 0.00 66-NATURAL RESOURCES 24,999.06 83,797.28 67,997.52 144,030.00 134,550.00 67-RECREATION 2,192,477.16 2,262,394.75 1,334,506.55 2,454,687.00 2,569,587.00 91 -UNALLOCATED 111,242.20 147,715.27 67,204.59 235,000.00 259,500.00 Total 01000-GENERAL FUND 18,694,103.15 19,539,402.24 13,489,395.88 21,862,325.00 22,317,044.00