Truth in Taxation 2016 Presented December 8, 2015 # 12/21/2015 - - PowerPoint PPT Presentation

City of Park Rapids Truth in Taxation 2016

Presented December 8, 2015

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Total Funds Overview Expenditures

 General Fund - $3,052,403 (2.8% increase)  Airport - $1,846,579* (4.8% decrease)  Debt Service (Bonds) - $1,121,487 (3.6% increase)  Water - $918,242* (1.9% decrease)  Sewer - $1,442,787* (38.0% decrease)  Liquor - $3,357,430* (6.2% decrease)  Storm Water - $90,207.84* (53.1% decrease)  Internal Service Fund (PW/Safety Bldg) - $108,221* (3.6%

decrease) * Estimated numbers as Council will be approving later tonight

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General Fund Revenue

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Other Revenues: Franchise fees Licenses/Permits Fees/Fines

Property Tax-Levy $1,788,229.00 58% LGA, $477,864.00 , 16% Other Revenues, $786,310.00 , 26% Property Tax- Levy LGA Other Revenues

Levy - Summary

2015 2016

Increase/ (Decrease) Increase/ (Decrease)

General Fund 1,720,630 $ 1,748,229 $ 27,599 $ 1.60% Bonds/Debt Service 645,400 $ 690,137 $ 44,737 $ 6.93% Tax Abatement 4,500 $ 4,500 $

• $

0.00% Total 2,370,530 $ 2,442,866 $ 72,336 $ 3.05%

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Henrietta Orderly Annexation Area

In 2015, Area 3203 (the parcels annexed in 2009) had the wrong tax rate inadvertently entered. MN Statute 275.075 OMISSION BY INADVERTENCE; CORRECTION states “Whenever the amount of taxes as levied and certified by the tax levying body of any county, city, town, special taxing district, or school district has not been, as the result of error, inadvertence, or from the estimates as provided in section 275.08, by the county auditor extended and spread in conformity therewith, such tax levying body may include in its tax levy for the year following, the whole or any part of the amount so omitted through error, inadvertence, or from the estimates as provided in section 275.08, in addition to its current levy and in addition to and notwithstanding any limitations to the contrary.”

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Parcel 2015 GT Lev 2015 GT Shd have been Difference in Tax 32.19.03400 809 1,231 (423) 32.19.03500 3,635 5,534 (1,899) 32.19.03600 2,445 3,723 (1,277) 32.19.03700 1,612 2,453 (842) 32.19.03800 1,256 1,912 (656) 32.19.03900 1,352 2,058 (706) 32.19.04000 1,715 2,611 (896) 32.19.04100 246 375 (129) 32.19.04200 2,847 4,334 (1,487) 32.19.04300 815 1,240 (426) 32.19.04400

• TFL

32.19.04500 421 640 (220) 32.19.04600 438 666 (229) 32.19.04700 445 678 (233) 32.19.04800 361 549 (188) 32.19.04900 439 668 (229) 18,835 $ 28,674 $ (9,839) $ Hubbard County District 3203 - Rate Calculation for 2014 Pay 2015 Gross Tax (Levied) Parcel's with the incorrect tax rate in 2015

District #3205 is the only parcels that still have a modified rate based on the Orderly Annexation Agreement.

Local Government Aid (LGA) Overview

12/21/2015 ‹#› $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 $513,374 $688,836 $733,375 $533,100 $563,630 $654,415 $509,399 $500,898 $520,376 $486,667 $451,727 $314,126 $314,126 $459,947 $474,922 $477,864 $513,374 $688,836 $581,407 $533,100 $563,630 $654,415 $509,399 $414,813 $445,598 $314,126 $314,126 $314,126 $314,126 $459,947 $474,922 Certified Actual

General Fund Expenditures

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Budget Amount Difference %

2015 Budget 2,969,025 $ 2016 Proposed Budget (Before finance committee) 3,090,803 $ 121,778 $ 4% 2016 Proposed Budget (After finance & Council Preliminary approval) 3,052,403 $ 83,378 $ 3% Amount of Decrease from September to December 38,400 $ 1%

General Fund Expenditures (Categories)

12/21/2015 ‹#› Public Safety, $1,372,284, 46% Public Works, $565,887, 19% Culture, $210,343, 7% Community Dev, $57,369, 2% General Gov't, $763,142, 26% Public Safety Public Works Culture Community Dev General Gov't

General Fund Public Safety Expenditures - $1,389,642

12/21/2015 ‹#› Police, $1,059,146 , 76% Police Liaison, $0 , 0% Fire, $261,360 , 19% Building Inspections, $50,000 , 4% Rental Inspections, $18,136 , 1% Plumbing Inspections, $1,000 , 0% Police Police Liaison Fire Building Inspections Rental Inspections Plumbing Inspections

Public Safety (Category) 2016 Proposed Budget

General Fund Public Works Expenditures - $651,944

12/21/2015 ‹#› Streets and Hwys, $498,010 , 77% Street Lighting, $91,859 , 14% Sidewalks & Crosswalks, $14,154 , 2% Ice Snow, $47,923 , 7% Streets and Hwys Street Lighting Sidewalks & Crosswalks Ice Snow

General Fund Culture Expenditures – $197,012

12/21/2015 ‹#› Library, $96,361 , 49% Parks, $100,650 , 51% Library Parks

General Fund Community Development Expenditures - $62,713

12/21/2015 ‹#› Natural Resources, $22,713 , 36%

• Econ. Dev., $40,000 ,

64% Natural Resources

• Econ. Dev.

General Fund General Government Expenditures – $751,092

12/21/2015 ‹#› Council, $35,512 , 5% Administration, $307,833 , 41% Elections, $6,796 , 1% Attorney, $60,000 , 8%

• Gen. Gov't Bldg, $57,676

, 8% Assessing, $42,000 , 5% Planning & Zoning, $126,674 , 17% Contractual Services, $20,000 , 3% Unallocated Expenses, $70,000 , 9% Transit, $24,600 , 3% Council Administration Elections Attorney

• Gen. Gov't Bldg

Assessing Planning & Zoning Contractual Services Unallocated Expenses Transit

Questions?

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Budgeted Amounts Reflect Estimated Sales Tax Exclusion - $25,000

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Beginning in 2014 Local Governments became tax exempt which decreased the cost on many items:

• Repairs and Maintenance
• Janitorial
• Cleaning
• Equipment (Capital or Minor)
• Operating Supplies
• Office Supplies

General Fund Expenditure Decreases Per the Council

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Took off Capital Expenditure for Police Laptops and Software, budgeted in 2015 23,400 $ Decreased the amount set aside for Police Squad Cars (as we purchased 3 in 2015 felt that it needed to be decreased for the first year after the purchase) 15,000 $ 38,400 $

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12/21/2015 ‹#› Public Safety Public Works Culture Community Dev General Gov't 2013 Actual Amount $1,252,874 $582,823 $164,265 $57,948 $659,419 2014 Actual Amount $1,282,670 $484,468 $172,500 $52,235 $673,523 2015 Adopted Budget $1,372,920 $565,564 $210,519 $57,369 $762,831 2016 Proposed Budget $1,389,642 $651,944 $197,012 $62,713 $751,092 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 Total Amount/Budget in Dollars

City of Park Rapids General Fund Expenditures Yearly Comparisons by Categories 2013 Actual through 2016 Proposed

12/21/2015 ‹#› $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Police Police Liaison Fire Building Inspections Rental Inspections Plumbing Inspections 2013 Actual Amount $927,543 $0 $263,345 $55,634 $5,570 $782 2014 Actual Amount $949,168 $0 $252,113 $63,261 $16,887 $1,240 2015 Adopted Budget $1,066,718 $0 $237,385 $50,000 $17,816 $1,000 2016 Proposed Budget $1,059,146 $0 $261,360 $50,000 $18,136 $1,000 Actual/ Budget Amount

Public Safety (Category) Expenses

12/21/2015 ‹#› $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 Streets and Hwys Street Lighting Sidewalks & Crosswalks Ice Snow 2013 Actual Amount $422,784 $75,691 $13,152 $56,034 2014 Actual Amount $358,613 $77,677 $13,403 $31,405 2015 Adopted Budget $412,776 $83,675 $17,396 $51,717 2016 Proposed Budget $498,010 $91,859 $14,154 $47,923 Actual/Budget Amount

Public Works (Category) Expenses

12/21/2015 ‹#› $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Library Parks 2013 Actual Amount $81,897 $82,368 2014 Actual Amount $91,055 $81,445 2015 Adopted Budget $99,089 $111,430 2016 Proposed Budget $96,361 $100,650 Actual/Budget Amount

Culture Expenses (Category)

12/21/2015 ‹#› $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 Natural Resources

• Econ. Dev.

2013 Actual Amount $17,948 $40,000 2014 Actual Amount $11,807 $40,428 2015 Adopted Budget $17,369 $40,000 2016 Proposed Budget $22,713 $40,000

Community Development (Category) Expenses

12/21/2015 ‹#› $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Council Administration Elections Attorney

• Gen. Gov't Bldg

2013 Actual Amount $30,809 $281,508 $0 $43,620 $22,082 2014 Actual Amount $30,863 $282,043 $4,315 $40,483 $27,031 2015 Adopted Budget $33,603 $315,105 $2,000 $60,000 $46,885 2016 Proposed Budget $35,512 $307,833 $6,796 $60,000 $57,676

General Government Expenses Page 1

12/21/2015 ‹#› $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 Assessing Planning & Zoning Contractual Services Unallocated Expenses Transit 2013 Actual Amount $39,207 $120,448 $27,950 $72,196 $21,600 2014 Actual Amount $39,813 $113,509 $28,500 $83,567 $23,400 2015 Adopted Budget $42,000 $130,238 $31,400 $77,000 $24,600 2016 Proposed Budget $42,000 $126,674 $20,000 $70,000 $24,600

General Government Expenses Page 2