HomeMy WebLinkAbout09-12-2017 Worksession Packet 0
City of Oak Park Heights Worksession
Date: Tuesday, September 12, 2017
Time: 5:30 p.m.
Location: Oak Park Heights City Hall Conference Room
1. Call to Order
2. 2018 Budget Discussion
3. 2017 Goals Update
4. Adjourn
BUDGET WORKSESSION
Tuesday, September 12, 2017
5:30 pm
I. Changes to the Budget from 7/25/17 workshop
II. Budget So Far
a) Changes
b) Insurance
III. Tax Impacts
IV. Direction from Council
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2018 PRELIMINARY
GENERAL FUND REVENUE BUDGET SUMMARY
2016 ADOPTED 2017 ADOPTED 2018 INCREASE
BUDGET BUDGET PRELIMINARY (DECREASE) %
Taxes
Operations $ 4,571,593 $ 4,590,661 $ 4,725,501 $ 134,840 2.94%
Debt Levy 620,000 603,000 603,000 - 0.00%
Total Taxes $ 5,191,593 $ 5,193,661 $ 5,328,501 $ 134,840 2.60%
Tax Abatements -
Other Taxes 73,950 74,500 74,500 0.00%
Business Licenses-Permits 43,177 42,195 43,610 1,415 3.35%
Non-Business Licenses-Permits 43,500 54,000 64,000 10,000 18.52%
Fines&Forfeits 50,000 40,000 40,000 0.000/0
Intergovernmental Revenues 87,040 94,040 115,527 21,487 22.85%
Charges for Services 51,650 52,600 52,600 - 0.00%
Miscellaneous Revenues 80,650 88,650 89,700 1,050 1.18%
Fund Balance 27,000 - - 0.00%
Total Revenues $ 5,648,560 $ 5,639,646 $ 5,808,438 $ 168,792 2.99%
REVENUES BUDGET 2018
Aft
■Taxes 93.02%
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Licenses/Permits 1.85%
Fines&Forfeits .69%
Intergovernmental Revenue 1.99%
■Charges forServices .91%
Other Revenue 1.54%
8/31/2017 GENERAL FUND REVENUE BUDGET SUMMARY
2018 PRELIMINARY
GENERAL FUND EXPENDITURE BUDGET SUMMARY
2016 ADOPTED 2017 ADOPTED 2018 INCREASE
BUDGET BUDGET PRELIMINARY (DECREASE) %
GENERAL GOVERNMENT
GENERAL MANAGEMENT&BUILDING $191,160 $174,600 $167,275 ($7,325) -4.20%
MAYOR&COUNCIL $119,002 $115,004 $109,504 ($5,500) -4.78%
LEGAL $30,000 $36,000 $30,000 ($6,000) -16.67%
ELECTIONS $11,100 $1,200 $6,300 $5,100 425.00%
CITY ADMINISTRATOR $288,123 $280,520 $284,673 $4,153 1.48%
PLANNING&ZONING $32,000 $32,000 $31,500 ($500) -1.56%
FINANCE $198,620 $206,778 $212,990 $6,212 3.00%
COMPUTER $51,100 $47,700 $47,700 $0 0.00%
AUDIT $30,500 $31,120 $34,000 $2,880 9.25%
INSURANCE $399,177 $400,650 $424,042 $23,392 5.84%
ASSESSING $23,500 $23,600 $25,000 $1,400 5.93%
ENGINEERING $27,850 $30,000 $30,000 $0 0.00%
COUNCIL CONTINGENCY $15,000 $15,000 $15,000 $0 0.00%
PUBLIC SAFETY
POLICE $1,404,436 $1,387,916 $1,463,775 $75,859 5.47%
FIRE PROTECTION $233,201 $240,300 $257,000 $16,700 6.95%
BUILDING INSPECTIONS $110,104 $105,921 $108,614 $2,693 2.54%
CIVIL DEFENSE $3,600 $1,610 $1,620 $10 0.62%
ANIMAL CONTROL $1,650 $1,650 $1,650 $0 0.00%
PUBLIC WORKS
PUBLIC WORKS-STREET MAINTENANCE $100,421 $101,980 $105,675 $3,695 3.62%
PUBLIC WORKS-SNOW REMOVAL $252,000 $202,000 $152,000 ($50,000) -24.75%
PUBLIC WORKS-STREET LIGHTING $72,000 $70,600 $70,600 $0 0.00%
ARBORIST $5,150 $5,300 $5,855 $555 10.47%
SANITATION&WASTE $210,150 $216,900 $217,000 $100 0.05%
TREE REMOVAL $35,000 $35,000 $35,000 $0 0.00%
PARKS AND RECREATION
PARKS $183,241 $178,472 $180,345 $1,873 1.05%
OTHER EXPENDITURES $0
TRANSFERS OUT $1,620,475 $1,697,825 $1,791,320 $93,495 5.51%
TOTAL GENERAL FUND EXPENDITURE $5,648,560 $5,639,646 $5,808,438 $168,792 2.99%
8/31/2017 GENERAL FUND EXPENDITURE BUDGET SUMMARY
SUMMARY OF BUDGET INCREASE/DECREASE AS COMPARED TO 2017 BUDGET
2018 PRELIMINARY BUDGET
SUMMARY OF 2018 LEVY INCREASE/DECREASE AS COMPARED TO 2017
2018
2018 FINAL PRELIMINARY INCREASE
LEVY TAX LEVY TAX LEVY OVER 2015 %
OPERATIONS $ 4,590,661 $ 4,725,501 $ 134,840 2.94%
DEBT SERVICE $ 603,000 $ 603,000 $ - 0.00%
TOTAL TAX LEVY $ 5,193,661 $ 5,328,501 $ 134,840 2.60%
SUMMARY OF CHANGES TO LEVY/BUDGET
REVENUES
CHANGES IN REVENUE
INC PERMITS(BLG)/LICENSE 11,415
INC INTERGOVERNMENTAL REVEUE-SMALL CITIES ASSISTANCE 16,487
INC INTERGOVERNMENTAL REVEUE-POLICE AID 51000
INC MISC REVENUE 1,050
TOTAL CHANGES IN REVENUES $ 33,952
EXPENDITURES
CHANGES IN EXPENDITURES
PERSONAL SERVICES
SALARIES GENERAL 79,798
RELATED PAYROLL TAXES 14,341
REMOVED INTERN WAGES (5,000)
ELECTION SALARIES 4,000
CONTRACTUAL
FIRE CONTRACT(UNDER BUDGETED 2017) 16,700
INCREASE FOR STREET SWEEPINGS 2,000
POLICE TRAINING-COLLEGE TUITION 8,500
PROFESSIONAL-LEGAL/ENG/PLAN/AUDIT/ASSESSOR (2,220)
SNOW PLOWING (50,000)
SUPPLIES
REDUCTION IN POLICE UNIFORMS(SWAT REMOVED) (4,000)
FUEL FOR GENERATOR (1,500)
INSURANCE
GENERAL INSURANCE 15,590
WORKMAN'S COMP (2,250)
HEALTH INSURANCE 10,052
REDUCTION IN EXPENSE FOR BRIDGE CELEBRATION (5,000)
OTHER MINOR BUDGET CHANGES (5,714)
TRANSFERS FOR CAPITAL PURCHASES
STREET/STORM RENEWAL FUNDS 13,793
CAPITAL OUTLAY
SMALL CITIES ASSISTANCE FUTURE STREET EXPENDITURES 16,487
INC IN SEAL COATING 50,000
COMPREHENSIVE PLAN 11,500
REDUCTION IN VEHICLE (13,975)
CIVIL DEFENSE SIREN 10,000
OTHER CAPITAL EXPENSE NEEDS 5,690
TOTAL 2016 BUDGET INCREASE $ 168,792
TOTAL INCREASE FOR PRELIMINARY LEVY $ 134,840
SUMMARY OF BUDGET INCREASE/DECREASE AS COMPARED TO 2017 BUDGET
8/31/2017
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BUDGET CHANGES FROM 7/25/17 BUDGET WORKSESSION
Avg$210,000
DOLLAR 2018 TAX LEVY
ACCOUNT NUMBER DESCRIPTION IMPACT IMPACT
OPERATIONS BUDGET-CHANGE TO TAX LEVY
1. 40690-406 ADJUST WORMAN'S COMP ESTIMATE $ 1,500 $ 0.29
2. 36120-100 ADJUST SMALL CITITES GRANT TO AMOUNT REC IN 2018 $ 16,487 $ 3.38
TOTAL CHANGES TO OPERATIONS BUDGET $ 17,987 $ 3.67
CAPITAL CHANGES
3. 44444-920 SMALL TOOLS ALLOCATION $ 3,000 $ 0.60
4. 44444-920 CIVIL DEFENSE SIRENS $ 10,000 $ 2.04
S. 44444-920 REMOVE SMALL CITIES GRANT TRANSFER TO MILL AND OVERLAY $ (32,974) $ (6.77)
6. 44444920 ADJUST SMALL CITITES GRANT FOR 2018 AMT(1/2 RECEIVED 2017) $ 16,487 $ 3.38
AND INCLUDE TRANSFER FOR FUTURE ROAD IMPROVEMENT
TOTAL CAPITAL CHANGES $ (3,487) $ (0.75)
TOTAL TAX LEVY CHANGE $ 14,500 $ 2.92
WATER
48100-406 ADJUST WORMAN'S COMP ESTIMATE $ 200
SEWER
48200-406 ADJUST WORMAN'S COMP ESTIMATE $ 200
TOTAL CHANGE TO UTILITY FUNDS $ 400
Changes to Budget 9-17.xlsx
Proposed Pay 2018 Property Tax Impact Worksheet
Taxing District: 1700 Oak Park Heights
STEP 1 -Calculate the Taxing District's Tax Rate:
Actual Proposed %
Item Pay 2017 Pay 2018 Change
A L_ C
1. Levy before reduction for state aids $5,193,661 $5,193,661 0.0%
2. State Aids - $0 $0 0.0%
3. Certifed Property Tax Le = $5,1 ,661: ti:'a. C,13.G 1 0,000%
4. Fiscal Disparity Portion of Levy - $250,53 $260,335 3.9%
5. Local Portion of Le = $4,943,122 $4,933,326 -0.2%
6. Local Taxable Value 2018 is anEST/MATE - � 5i,9or3' 5.8%
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7. Local Tax Rate = 56.143% 52.950° -5.70
8. Market Value Referenda Le $0'. $0 0.0%
9. Fiscal Disparity Portion of Levy(SD only) - $Q" $0: 0.0%
10. Local Portion of Le = $0 $0 0.0%
11. Referenda Market Value 20181sanEST/MUE - �� : ,°;,A 4fq:; 7 � �@�1.;, 4.8%
12. Market Value Referenda Rate =.=-Jl 0.00000% 0.00000° 0.0°/
STEP 2 -Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
13. Assumes a 0.7% change in market value from 2017 to 2018,which is the city median change.
D E F G H
Market Homestead Taxing
Value Market Taxable District
Before Value Market Tax Portion of
Exclusion Exclusion Value Ca aci Tax
Actual Pay 2017
Pay 2017 76,000 @40% 500,000@1.0% (A7 x G)+
MV -rem @ 9% D - E rem @ 1.25% (Al2 X D)
14. 208,800 18,400 190,400 1,904 $1,068.96
15. 99,300 28,300 71,000 710 $398.62
16. 149,000 23,800 125,200 1,252 $702.91
17. 248,300 14,900 233,400 2,334 $1,310.38
18. 11 397,200 1,500 395,700 3,957 $2,221.58
Proposed Pay 2018
Pay 2018 MV 76,000 @40% 500,000@1.0% (B7 x G)+ Tax Increase
X 1.007 -rem @ 9% D - E rem @ 1.25% B12 x D (Decrease)
19. 210,300 18,300 192,000 1,920 $1,016.64 ($52.32)
20. 100,000.,. 28,200 71,800 718 $380.18 ($18.44)
21. 150,000 23,700 126,300 1,263 $668.76 ($34.15)
22. 250,000: 14,700 235,300 2,353 $1,245.91 ($64.47)
23. 4Q,0,000.. 1,200 398,800 3,988 $2,111.65 ($109.93)
Percentage Chan a from 2017 to 2018
24. 0.7% -0.5% 0.8% 0.8% -4.9%
25. 0.7% -0.4% 1.1% 1.1% -4.6%
26. 0.7% -0.4% 0.9% 0.9% -4.9%
27. 0.7% -1.3% 0.8% 0.8% -4.9%
28. IL 0.7% -20.0% 0.8% 0.8% -4.9%
Preliminary Payable 2016 Property Tax Impact Worksheet
Taxing District: 1700 Oak Park Heights-GENERAL LEVY&DEBT LEVY
Values 8117/17
Step 1-Calculate the Taxing District's Tax Rate-Total General and Debt Levy Prelim Budget/Levy 8/29/17
Actual Preliminary
Item Pay 2017 2018 Change Increase
A B 2015 (Decrease)
1. Levy before reduction for state aids $5,193,661 $5,328,501 2.60% $ 134,840
2. State Aids $0 $0 0.0%
3. Certified Property Tax Le $5,193,661 $5,328,501 2.6%
4. Fiscal Disparity Portion of Le $250,539 $260,335 3.9%
5. Local Portion of Levy $4,943,122 $5,068,166 2.5%
6 Local Taxable Value $8,804,586 $9,316,993 5.8%
7 Local Tax Rate 56.143% 54.397% -3.1%
Step 2-Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
8. Assumes a 0.70% change in market value from 2017 to 2018,which is the city median change
Market Value Homestead Taxing
Before Value Taxable District $
Exclusion Exclutions Market Tax Gross Change
Value Value Value Capacity Taxing in Taxes
Actual Pay 2017
Pay x IFT x
rem @.09% j B12 x D rem @ 1.25%
9. Estimated Tax District rate as%of total rate:
10. 208,800 18,448 190,352 1904 11068.69
11. 99,300 28,303 70,997 710 398.60
12. 149,000 23,830 125,170 1,252 702.74
13. 248,300 14,893 233,407 2,334 1,310.41
14. 397,200 1,492 395,708 3,957 2,221.61
Proposed Pay 2018 Change
Pay x + From Value Tax Levy
X1.011 rem @.09% (B32 x D) rem @ 1.25% (G)x% Increase Increase
18. Estimated Tax District rate as%of total rate:
19. 210,262 18,316 191,945 1,919 1,044.12 -24.56 -52.32 27.76
20. 99,995 28,240 71,755 718 390.32 -8.27 -18.44 10.17
21. 150,043 23,736 126,307 1,263 687.07 -15.67 -34.15 18.48
22. 250,038 14,737 235,302 2,353 1,279.97 -30.44 -64.47 34.03
23. 399,980 1,242 398,739 3,987 2,169.02 -52.59 -109.93 57.34
Percentage Change from 2017 to 2018
27. 0.7% 0.8% 0.8% -2.3%
28. 0.7% 1.1% 1.1% -2.1%
29. 0.7% 0.9% 0.9% -2.2%
30. 0.7% 0.8% 0.8% -2.3%
31. 0.7% 0.8% 0.8% -2.4%
8/25/2017 Tax Impact Worksheet-8-24-17.xlsx
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