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2014 TNT Hearing Document
City Services The City of Oak Park Heights provides for Police & Fire Protection • Inspection & Planning • Street Maintenance • Administration • Elections • Finance • Parks • Arborist • Sanitation • Water/Sanitary/Storm Utilities • 2014 Proposed Budget Expenditures 2013ADOPTED 2014 PROPOSED GENERAL GOVERNMENT BUDGETBUDGETINCREASE% GENERAL MANAGEMENT & BUILDING$136,210 $164,560 $28,350 20.81% MAYOR & COUNCIL$94,130 $103,055 $8,925 9.48% LEGAL$30,000 $30,000 $0 0.00% ELECTIONS$1,070 $11,000 $9,930 928.04% CITY ADMINISTRATOR$251,395 $273,764 $22,369 8.90% PLANNING & ZONING$32,000 $32,000 $0 0.00% FINANCE$268,024 $274,196 $6,172 2.30% COMPUTER$35,800 $36,930 $1,130 3.16% AUDIT$28,200 $28,750 $550 1.95% INSURANCE$379,448 $460,277 $80,829 21.30% ASSESSING$22,185 $22,800 $615 2.77% ENGINEERING$27,850 $27,850 $0 0.00% COUNCIL CONTINGENCY$17,500 $18,883 $1,383 7.90% PUBLIC SAFETY POLICE$1,239,230 $1,320,073 $80,843 6.52% FIRE PROTECTION$195,000 $222,200 $27,200 13.95% BUILDING INSPECTIONS$138,804 $99,417 ($39,387)-28.38% CIVIL DEFENSE$3,100 $3,100 $0 0.00% ANIMAL CONTROL$1,650 $1,650 $0 0.00% PUBLIC WORKS PUBLIC WORKS-STREET MAINTENANCE$71,694 $73,275 $1,581 2.21% PUBLIC WORKS-SNOW REMOVAL$132,810 $152,000 $19,190 14.45% PUBLIC WORKS-STREET LIGHTING$70,500 $72,100 $1,600 2.27% ARBORIST$18,850 $18,900 $50 0.27% SANITATION & WASTE$197,800 $197,800 $0 0.00% TREE REMOVAL$35,000 $35,000 $0 0.00% PARKS AND RECREATION PARKS$153,708 $154,356 $648 0.42% OTHER EXPENDITURES TRANSFERS OUT$1,311,460 $1,343,873 $32,413 2.47% TOTAL GENERAL FUND EXPENDITURE $4,893,418 $5,177,809 $284,391 5.81% 2014 Proposed Budget Expenditures 2014 PROPOSED BUDGET EXPENDITURES Transfers-Debt 10.80% General Government 28.7% Transfers-Capital 15.16% Sanitation 3.82% Parks 2.98% Public Safety Public Works 31.8% 6.78% BUDGETED EXPENDITURES -2014 COMPARED TO 2013 $1,600,000 $1,400,000 $1,200,000 $1,000,000 Budgeted Dollars $800,000 2014 $600,000 Budget 2013 $400,000 Budget $200,000 $0 PUBLIC WORKSPARKSOTHER GENERALGOVERNMENTPUBLICSAFETY Expenditures by Classification Funding Sources for City Expenditures FUNDING SOURCES FOR CITY SERVICEES Increase 2013 Adopted 2014 Proposed (Decrease) BudgetBudget TAXES-LEVY$ 4,538,193 $ 4,784,896 $ 246,703 TAXES-OTHER$ 65,500 $ 67,000 $ 1,500 BUSINESS LICENSES-PERMITS$ 36,105 $ 37,975 $ 1,870 NONBUSINESS LICENSES-PERMITS$ 13,750 $ 13,500 $ (250) FINES & FORFEITS$ 50,500 $ 45,000 $ (5,500) INTERGOVERNMENTAL REVENUES$ 74,040 $ 75,040 $ 1,000 CHARGES FOR SERVICES$ 8,680 $ 43,748 $ 35,068 MISC. REVENUES$ 106,650 $ 110,650 $ 4,000 TOTAL GENERAL FUND REVENUE$ 4,893,418 $ 5,177,809 $ 284,391 GENERAL FUND –REVENUE CATEGORIES 100.00% 90.00% 80.00% 70.00% REVENUE 60.00% TOTAL 50.00% 40.00% OF % 30.00% 20.00% 10.00% 0.00% 2013 Adopted Budget2014 Proposed Budget . Taxes Licenses/PermitsFines & Forfeits Intergovernmental RevenueCharges for ServicesOther Revenue The image part with relationship ID rId4 was not found in the file. 2014 Budget PROPOSED GENERAL FUND BUDGET $5,117,809. • INCREASE OF $284,391 OVER 2013 BUDGET • 5.81 % INCREASE • PROPOSED TAX LEVY $4,784,896. • INCREASE OF $246,703 OVER 2012 TAX LEVY • 5.44% INCREASE • SUMMARY OF CHANGES IN 2014 BUDGET/ TAX LEVY COMPARED TO 2013 DEBT SERVICE$ 11,000 REVENUESEXPENDITURES - CONTINUED INCREASE IN REVENUESGENERAL INCREASES-MATERIALS/CONTRACTUAL CHARGES FOR SERVICES$ (36,068) CHG IN POL PHONE POLICY$ 1,500 MISCELLANEAOUS$ (120) $ (36,188) MAINT COSTS-BLDG/VEH$ 8,000 OTHER CONTRACTUAL$ 6,285 EXPENDITURESSUPPLIES$ 11,025$ 26,810 FEE INCREASES GRANTS FIRE CONTRACT$ 27,200YOUTH SERVICE BUREAU$ 2,900 SNOW PLOWING$ 19,190 GENERAL PROPERTY INSURANCE$ 20,532CONTINGENCY$ 1,383 2013 ACTUAL UTILITY EXP INC$ 17,450$ 84,372 PERSONNEL COSTSCAPITAL PROJECTS CONTRACTUAL-UNIONS$ 14,950CAPITAL OUTLAY$ 13,900 REPLACEMENT OFFICER-OVERLAP$ 41,183STREET RECONSTRUCTION$ 6,070 BENEFITS$ 16,588 STORM SEWER RENEWAL$ 1,443 HEALTH INSURANCE$ 60,297$ 133,018$ 21,413 MISCELLANEOUS$ 1,995 TOTAL CHANGE TO TAX LEVY$ 246,703 TAX LEVY, TAX CAPACITY AND TAX RATE PROPOSED TAX LEVY • 2013 2014 __Inc (Dec) General Fund$3,990,193$4,225,896$ 235,703 Debt Levy added to Gen Fund548,000559,000$ 11,000 Total General Fund Levy$4,538,193$4,538,193$ 246,703 5.04% Inc TAX CAPACITY • $7,897,288$7,753,190$ ( 144,098) 1.82% Dec SHIFT IN MARKET VALUATION • 2012/2013 TAX RESIDENTIAL Increase 1.1% CAPACITY COMMERCIALNo Change 0% 1% PUBLIC UTILITYDecrease-2.0% 29% 35% RESIDENTIAL TAX RATE COMMERCIAL • 35% PUB UTILITY 2013 -54.898% OF TAX CAPACITY OTHER 2014 -58.980% OF TAX CAPACITY 2014 PROPOSED TAX LEVY –CHANGE IN TAXES RESIDENTIAL ( D)( E)( F)(G)(H) Market ValueHomestead Taxing BeforeValue Taxable District$ ExclusionExclusionsMarketTaxGrossChange ValueValueValueCapacityTaxing in Taxes Actual Pay 2013 Pay 2013 MV76,000 @ .40%(B7 x E) +500,000 @ 1.0%(A7 x G) rem @ .09%(B12 x D)rem @ 1.25% Estimated Tax District rate as % of total rate: 171,700 21,787 149,913 1,499823.00 98,900 28,339 70,561 706387.37 148,400 23,884 124,516 1,245683.57 247,300 14,983 232,317 2,3231,275.38 395,600 1,636 393,964 3,9402,162.80 Proposed Pay 2014 Pay 2014 MV76,000 @ .40%(B7 x E) +500,000 @ 1.0% X1.011rem @ .09%(B12 x D)rem @ 1.25%(G) x % Estimated Tax District rate as % of total rate: 173,600 21,616 151,984 1,520896.4173.41 100,000 28,240 71,760 718423.2435.87 150,000 23,740 126,260 1,263744.6961.12 250,000 14,740 235,260 2,3531,387.58112.19 400,000 1,240 398,760 3,9882,351.90189.10 Percentage Change from 2013 to 2014 1.1%1.4%1.4%8.9% 1.1%1.7%1.7%9.3% 1.1%1.4%1.4%8.9% 1.1%1.3%1.3%8.8% 1.1%1.2%1.2%8.7% 2014 PROPOSED TAX LEVY IMPACT TAX RATES/LEVY CALCULATON TAX RATETAX DOLLARSRESIDENTIAL -MEDIAN HOME TAX RATE 201354.898%$ 4,538,193 $ 823.00 TAX CAPACITY DECREASE0.901%$ -$ 25.05 BUDGET: DEBT SERVICE0.142%11,000 $ 2.15 FEES INCREASE1.088%84,372 $ 16.54 PERSONNEL COSTS1.715%133,018 $ 26.08 MATERIALS AND SUPPIES0.384%26,810 $ 5.25 CAPITAL PROJECTS0.222%21,413 $ 4.20 ALL OTHERS0.096%6,278 $ 1.23 INCREASE IN REVENUES-0.466%(36,188)$ (7.09) TOTAL BUDGET CHANGE3.181%$ 246,703 $ 48.36 TOTAL TAX RATE FOR 201458.980%$ 4,784,896 $ 896.41 COMPARISON OF RESIDENTIAL TAXES 2011-2014 2011201220132014 1 COUNTY MEDIAN VALUE$194,600$187,900$165,400$167,200 INC (DEC) IN MKT VALUE -2.00%-3.10%-11.40%1.10% TAX CAPACITY$8,309,844$7,823,155$7,897,288$7,753,190 TAX RATE45.02851.71054.89858.980 CALCULATED TAXES$783.25$859.94$785.29$855.25 COUNTY MEDIAN VALUE HOME INCREASED TO $173,600 1 COMPARISON OF COMMERCIAL PROPERTYTAXES 2011-2014 2011201220132014 LARGE BUSINESS$9,261,900$9,261,900$9,261,900$9,261,900 INC (DEC) IN MKT VALUE 0.00%0.00%0.00%0.00% TAX CAPACITY$184,488$184,488$184,488$184,488 TAX RATE45.02851.71054.89858.980 CALCULATED TAXES$58,721.42$64,685.31$70,058.74$73,059.68 SMALL BUSINESS$707,300$713,500$713,500$713,500 INC (DEC) IN MKT VALUE 0.00%0.87%0.00%0.00% TAX CAPACITY$13,396$13,520$13,520$13,520 TAX RATE45.02851.71054.89858.980 CALCULATED TAXES$4,263.70$4,740.24$5,134.10$5,354.25 RESIDENTIAL PROPERTY LEVY SALY –CUT BUDGET $246,703 -TAX INCREASE 3% ZERO TAX INCREASE CUT BUDGET $376,474 –TAX INCREASE 0% COMMERCIAL PROPERTY ZERO TAX INCREASE CUT BUDGET $182,915 –TAX INCREASE 0% BUDGET IMPACTS FROM THE STATE Levy limits-3%Sales tax exemption for local •• governments. Levy limit for 2014 General $4,674,338 Estimated Savings for the City’s Debt $ 559,000 General Fund $24,300 Total $5,233,338 Reduced Budget as Follows: Proposed Levy $4,784,896 Utility Expense $11,250 Under Levy Limit$ 448,442 Supplies$ 6,800 Maintenance$ 6,250 SUMMARY PROPOSED GENERAL FUND OVERALL CHANGES IN PROPERTY • TAXES BUDGET $5,177,809 RESIDENTIAL INCREASE 8% • PROPOSED TAX LEVY • APARTMENTS AND COMMERCIAL • $4,784,896 INCREASE 4.2% PUBLIC UTILITY INCREASE 2.0% •