HomeMy WebLinkAbout1997 TNT Hearing Documents AGENDA
CITY OF OAR PARR HEIGHTS
TUESDAY, December 3, 1996 -- 7:00 P.M.
I. Truth i n Taxation Meetina
Enclosures 1 & 1B
Adjournment:
Enclosure 1
MEMO
Date: November 27, 1996
To: City of Oak Park Heights Property Owners
From: Mike Robertson, City Administrator
Re: Proposed 1997 Budget & Tax Levy
You have before you a proposed 1997 budget for the City of Oak
Park Heights. Projected expenditures are $2,067,585. Non -tax
revenues are projected to be $768,311. A tax levy of $1,299,274
is required to balance the budget.
This tax levy represents a decrease of $3,863 from last year's
tax levy. In addition, according to the Washington County -
Assessor's office, the City's tax capacity has risen a little
over 2% due to growth in the City tax base. This means that the
City portion of your property taxes should actually decrease
5.22 %. If the market value of your property does not increase,
that means the City portion of your taxes will decrease.
The market value of your property is determined by the Washington
County Assessor's office. Your valuation for 1997 has already
been set by the County Assessor. If you have any questions about
your market value, you can call the Assessor's office at 430-
6090.
The proposed budget balances resources against services. It
provides levels of service consistent with the City's financial
ability. What follows is a review of City revenues and
expenditures, and the proposed or expected changes in 1997. I
have also enclosed (Enclosure 1B) a summary of the City's Budget.
REVENUES
Revenues are expected to rise from $1,959,275 to $1,983,938, an
increase of 1.31. Permit revenues are expected to rise $34,000
due to an expected increase in residential and commercial
construction. Homestead Credit (HACA), which is received from
the State of Minnesota, is expected to increase from $67,000 to
$73,000.
EXPENDITURES
Police Department - The Police Department is $747,650 or 36.20 of
the general budget. This reflects the salaries and benefits of
the police officers, their training and equipment, the
maintenance and repair of equipment, and their portion of
supplies and insurance.
Sanitation & Waste - The Sanitation budget is $317,600 or 15.30
of the general budget. This reflects the total cost to the City
for garbage pickup and recycling. The City contracts for this
service. The City pays approximately 67% of garbage pickup and
recycling costs and property owners pay the rest.
Recreation - The Recreation budget is $209,650 or 10.1% of the
general budget. This reflects the salaries and benefits of the
Utilities Department personnel and their portion of City
insurance costs, the maintenance and repair of City Parks, and
materials and supplies necessary for maintaining the parks.
Citv_ Clerk - The City Clerk's Department is $190,800 or 9.2% of
the general budget. This reflects the salaries and benefits of
administration personnel, their training and equipment, and their
portion of office supplies, insurance, and materials.
General Management - General Management is $123,500 or 60 of the
general budget. This reflects general fixed charges such as
insurance on buildings and equipment, workmen's compensation
insurance, general liability insurance, grants and contributions,
and consultants.
Buildina Inspector - Building Inspections is $70,070 or 3.4% of
the general budget. This reflects the City's costs of building
inspections, both the salary and benefits of the building
inspector along with the costs of office supplies, gasoline,
insurance, and other supplies which are charged to that office.
Fire Protection, - Fire Protection costs are $57,225, or 2.8% of
the general budget. This reflects the costs to the City for
contracting with the City of Bayport for fire protection.
Mavor & Council - Mayor & Council is 49,995 or 2.4 of the
general budget. This reflects the salaries of the Mayor and
Councilmembers, the costs for the City Attorney and other special
professional consultants, the costs for printing legal notices,
and the costs for travel and conferences for the Mayor and
Council.
Street Licahtina - Street Lighting costs are $43,800 or 2.1% of
the general budget. This reflects the estimated electricity
charge by NSP for the City streetlights.
Snow /Ice Removal - Snow /Ice Removal is $35,000 or 1.7% of the
general budget. The City contracts for snow and ice removal and
this reflects an average of the past few years expenditures. An
exceptionally snowy year could cause this item to run over
budget, while a light snow year could result in significant
savings.
Capital Improvements - Capital Improvements are $35,000, or 1.70
of the general budget. This reflects money placed aside by the
City Council for upcoming or scheduled capital improvements.
Plannina_ & Zoning_ - Planning and Zoning is $30,000 or 1.5a of the
general budget. This reflects the costs to the City of planning
studies done by the City's Planning Consultant. An example of
this in 1996 was the Planning Consultant's work in updating the
City's Zoning Ordinance and beginning work on updating the City's
Comprehensive Plan. Any work done by the Planning Consultant in
reviewing development proposals is charged to the developer.
Street Maintenance - Street Maintenance is $25,725 or 1.2% of the
general budget. This reflects the costs of street maintenance,
which are contracted out on a yearly basis.
Municipal Building - Municipal Building costs are 24,450 or 1.2%
of the general budget. This reflects the maintenance and upkeep,
utility costs, cleaning, and supplies for the City Hall building.
Assessor - The Assessor is $13,200 or 0.6a of the general budget.
This reflects the amount of money charged by the Washington
County Assessor for the process of assessing the market value of
all property in the City and maintaining that information.
Tree & Weed Control - Tree & Weed Control is $10,000 or 0.5% of
the general budget. This reflects the costs of tree planting and
removal, which are contracted on a yearly basis.
Enaineerinca - Engineering is $10,000 or 0.5% of the general
budget. This reflects the costs to the City of engineering
studies done by the City's Engineering Consultant. An example of
this in 1996 was the Engineer's work preparing a Stormwater
Management Plan for the area of the City west of Oakgreen Avenue.
Any work done by the Engineering Consultant in reviewing
development proposals is charged to the developer.
Continaencv - Contingency is $8,800 or 0.4% of the general
budget. This reflects a portion of the budget reserved for
sudden unbudgeted emergencies.
Arborist - Arborist is $2,300 or 0.1% of the general budget.
This reflects the City's contract with an arborist. The arborist
visits or calls residents upon request to answer tree related
questions for them, helps determine planting locations for new
trees, and monitors the condition of City trees and marks
diseased trees for removal.
Animal Control - Animal Control is $1,100 or 0.05% of the general
budget. This reflects the City's costs of holding and /or
disposing of stray animals.
Elections - Elections are $720 or 0.03% of the general budget.
They reflect the costs to the City of hiring and training
election judges for the regular elections and maintenance of
voting machines. Special School Bond Elections are paid for by
the School District.
CITY OF OAK PARK HEIGHTS Enclosure 1B
BUDGET OVERVIEW - GENERAL FUND
Percent
Increase Increase
1996 * (Decrease) (Decrease)
1995 1996 Actual to Date * 1997 over 1996 over 1996
( Actual) Bud 9/30/96 * (Reauested) Budget Bu
FINANCIAL COMMITMENTS:
1. Expenditures:
General Management 124,888 137,800 104,902 * 123,500 (14,300) (10.38 %)
Mayor & Council 35,808 37,720 32,461 * 49,995 12,275 32.54%
Elections 720 3,920 1,745 * 720 (3,200) (81.63 %)
City Clerk 188,588 192,500 139,141 * 190,800 (1,700) (0.88 %)
Planning & Zoning 29,698 30,000 34,143 * 30,000 0 0.00%
Municipal Building 25,712 24,600 18,444 * 24,450 (150) (0.61 %) 1
Assessor 12,388 12,000 0 * 13,200 1,200 10.00%
Engineering 8,572 10,500 2,456 * 10,000 (500) (4.76 %)
Police 640,983 692,185 502,878 * 747,650 55,465 8.01%
Fire 45,704 54,500 54,357 * 57,225 2,725 5.00%
Building Inspector 68,866 63,425 47,228 * 70,070 6,645 10.48%
Animal Control 800 1,250 632 * 1,100 (150) (12.00 %)
Street Maintenance 9,604 16,825 8,860 * 25,725 8,900 52.90%
Snow /Ice Removal 33,816 30,000 41,317 * 35,000 5,000 16.67%
Street Lighting 40,606 42,000 27,971 * 43,800 1,800 4.29%
Arborist 1,973 2,175 2,235 * 2,300 125 5.75%
Sanitation/Waste 334,053 356,000 226,818 * 317,600 (38,400) (10.79 %)
Tree & Weed 10,343 13,000 5,574 * 10,000 (3,000) (23.08 %)
Recreation 179,117 198,875 140,359 * 209,650 10,775 5.42% l
Contingency - General 0 5,000 Q * 8.800 3.800 76.00% /
Subtotal 1,792,239 1,924,275 1,391,521 * 1,971,585 47,310 2.46%
2. Transfers Out:
Capital Improvements 160,000 35,000 35,000 * 35,000 0 0.00%
1995 Bonds (Street Recons.) 0 0 0 61.000 61.000 100.00%
Total Commitments 1,952,239 1,959,275 1,426,521 * 2,067,585 108,310 5.53%
12/3/96 BUDOV97.XLS
CITY OF OAK PARK HEIGHTS
BUDGET OVERVIEW- GENERAL FUND - CONTINUED '
Percent
Y
* Increase Increase
1996 * (Decrease) (Decrease)
1995 1996 Actual to Date * 1997 over 1996 over 1996
Actual (Budaetedl 9/30/96 * (Reauested) Budget Budget
FINANCIAL RESOURCES:
1. Revenue
Tax Levy:
Net Net Tax Levy 1,285,436 1,303,137 744,715 * 1,299,274 (3,863) (0.30 %)
HACA 76,615 67,070 33,532 * 73,065 5,995 8.94%
Fiscal Disparities 53,37 64.408 32.204 * 71.980 7,572 11.76%
1,415,421 1,434,615 810,451 * 1,444,319 9,704 0.68%
Excess TIF 15,872 0 7,355 * 0 0 0.00% 1
Special Assessments 247 0 856 * 0 0 0.00% /
Licenses & Permits 117,265 102,370 128,933 * 136,580 34,210 33.42%
Fines & Forfeits 49,020 51,100 40,816 * 52,100 1,000 1.96%
Local Performance Aid 0 0 0 * 4,186 4,186 0.00%
Other Aids 67,865 71,540 74,666 * 68,950 (2,590) (3.62 %)
Charges for Services:
Utility Fund 95,000 98,850 98,850 * 102,100 3,250 3.29%
General Government 2,329 2,000 2,278 * 2,200 200 10.00%
Waste Removal 110,020 114,000 57,203 * 93,000 (21,000) (18.42 %)
Bayport Inspections 34,524 25,000 18,465 * 15,000 (10,000) (40.00 %)
Interest Earnings 54,917 45,000 40,752 * 45,000 0 0.00%
Other Revenue 37,524 14.800 18.108 * 20,500 5.700 38.51%
Subtotal 2,000,004 1,959,275 1,298,733 * 1,983,935 24,660 1.26% )
Fund Balance -Comp. Absense 0 0 0 * 22,650 22,650 100.00%
Fund Balance -1995 Street Reconstr. 0 Q 0 * 61,000 61,000 100.00%
Subtotal 2,000,004 1,959,275 1,298,733 * 2,067,585 108,310 5.53%
2. Transfers In: 35,000 0 0 * 0 0 0.00%
Total Resources 2,035,004 1,959,275 1,298,733 * 2,067,585 108,310 5.53%
EXCESS /(DEFICIENCY) OF
RESOURCES OVER
COMMITMENTS 82,765 0 (127,788) * 0 0 0.00%
12/3/96 BUDOV97.XLS
PROPOSED
PAYABLE 1997 F�WERTY TAX IMPACT W"'�KSHEET
Taxing District: Oak Park Heights
STEP 1 - Calculate the Taxing District's Payable 1997 Local Tax Rate:
l Net Tax Capacity Market Value Based
Ite
l m Based Levies Referenda Levies
Taxing District's Budget Requirement A. 2,067,585 J.
Local Government Aid (LGA) B. NA
Homestead & Ag Credit Aid (HACA) C. 73.065 NA
- Other Revenue Sources D. 623,266 K.
= Certifed Property Tax Levy E. 1,371,254 L.
Fiscal Disparity Portion of Levy F. 71,980 NA
Local Portion of Levy G. 1,299,274 NA
Local Taxable Value H. 5,923,253 M.
Local Tax Rate I. 21 .935 N.
STEP 2 Calculate the Impact of the Taxing District's Tax Rate on Residential Homestead Properties
(Taxing District portion of tax only)
Pay 1996 Local Tax Rate O. 23 .144 P.
Q. R. S. T. U. V. W. X.
Pav :1996 `.: Pay 1997
0
Actual... �6
.... Taxable Tax Proposed $
Market <:; Capacity;:. .Tax Market Capacity Tax Change Change
Value o x R) + (P x o) Value p x u) + (N x T) (v -S) (W + s)
75,000 780 s 180.52 75,000 780 s 171.09 s ( 9.43) (5.22)%
100,000 1,280 s 296.24 100,000 1,280 s 280.77 $ (15.47) (5.22)%
125 ,000 1,780 s 411.96 125,000 1,780 s 390.44 s (21.52) (5.2 2) %
150,000 2,280 $ 527.68 150,000 2,280 $ 500.12 $ (27.56) (5.22)%
+� 175,000 2,780 $ 643.40 175,000 2,780 s 609.79 s (33.61) (5.22)%
1 200,000 3,280 $ 759.12 200,000 3,280 s 719.47 s (39.65) (5.22)%
Q. — Taxable Market Value of Residential Homestead for Pay 1996
R. — Calculate the Net Tax Capacity of a Residential Homestead for Pay 1996
1st 72,000 of Market Value Q 1.00 %, remainder Q 2.00%
S. — Calculate the taxing district's portion of the Pay 1996 tax
mulSply the Pay 1996 net tax capacity (fi) by the Pay 1996 tax capacity local tax rate (0), plus
multiply the Pay 1996 market value (0) by the Pay 1996 market value local tax rate (P)
T. — Taxable Market Value of Residential Homestead for Pay 1997
U. — Calculate the Net Tax Capacity of a Residential Homestead for Pay 1997
. • 1 st 72,000 of Market Value cQ 1.00 %, remainder Q 2.00%
V. — Calculate the taxing district's portion of the Pay 1997 tax
multiply the Pay 1997 net tax capacity (U) by the Pay 1997 tax capacity local tax rate (!) , plus
multiply the Pay 1997 market value (n by the Pay 1997 market value local tax rate (AU
W. — Calculate the Dollar amount of the increase /decrease
subtract the Pay 1996 tax amount calculated in (S) from the Pay 1997 tax amount calculated in (19.
X. — Calculate the Percentage of increase /decrease
divide the Dollar amount of increase /decrease (IM by the Pay 1996 tax amount (S)
Washington County Auditor - Treasurer Taxation Division