Dodge County 2018 Presentation for Budget Certification Public Hearing Tuesday, December 26, 2017
Minnesota Property Tax 101 Video
Dodge County Officials Board Chair Rod Peterson Commissioner Rhonda Toquam Commissioner David Kenworthy Commissioner John Allen Commissioner Tim Tjosaas Finance Director Lisa Kramer Administrator Jim Elmquist
Purpose of the Public Hearing Explain the 2018 proposed budget and tax levy 1. Examine factors impacting the budget 2. Provide you with an opportunity to ask questions on the 3. 2018 proposed budget and tax levy
Assessed Property Values Meeting is not a discussion on the valuation of your home. 1. Valuation process occurs in the spring and summer at 2. local boards of review for the year’s budget. Market values shown on your TNT notices are final and 3. not subject of the hearing tonight.
Dodge County Budget History Total Budget to Levy $27,276,685 $30,000,000 $25,362,267 $24,460,839 $24,338,510 $23,812,623 $25,000,000 $22,690,147 $20,000,000 $13,598,921 $15,000,000 $13,111,277 $12,694,159 $12,027,561 $11,034,775 $10,765,634 $10,000,000 $5,000,000 $0 2013 2014 2015 2016 2017 2018
2018 Preliminary Certified Budget Budget Tax Levy Preliminary (September 26 th ) $27,518,581 $14,022,817 7%
Preliminary/Certified Tax Levy Under state law, once the County Board has set the preliminary tax levy by September 30th, the levy cannot increase from that amount when certified in December.
2018 Budget by Fund Fund 2017 2018 % Change 3.2% Revenue $12,027,862 $12,413,553 3.6% EDA/HRA $29,150 $30,200 0.8% EQ $2,073,145 $2,089,736 35.7% Highway $6,506,758 $8,790,350 10.1% Human Services $2,540,110 2,795,836 -0.4% G.O. Debt $1,161,485 $1,157,010
What Do Your Tax Dollars Provide? Revenue Debt County Board Building Operations EQ 8.0% 2.0% Sheriff Veteran Services Court Admin. Public Health Human Land Records Extension Services Drug Court Emergency Op. 18.8% Revenue Finance Employee Relations 60.0% Highway Elections Coroner 11.2% Attorney Administrator Feedlot Planning I.T. DFO
Gross/Net Tax Levy Determination 2017 2018 Budget $24,338,510 $27,276,685 Revenues (-) $10,010,487 $12,542,377 Fund Balance (-) ($504,581) ($336,614) Gross Levy $13,823,442 $14,397,694 CPA (-) ($712,165) ($798,773) Net Levy $13,111,277 $13,598,921 3.3% 3.7%
Why is the Tax Levy Increasing? Road and Bridge levy increased to fund more projects 1. Less use of fund balance along with a 2% levy 2. increase to Human Services Capital expenses of $407,123 3. COLA increase of 2.75% for all employees along with 4. health insurance cost increase.
Influencing the Levy The County is using $336,614 in fund balance to reduce the levy. The two largest uses are: Revenue - $236,614 (Mostly bond building projects) Human Services - $100,000
Tax Capacity Tax Capacity: The total valuation of property based on market value and class rates, on which property taxes are determined.
Tax Capacity In Millions 30 25 20 15 10 5 0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Tax Capacity Tax Rate County’s overall net levy divided by net tax capacity equals the County’s tax capacity tax rate.
Tax Capacity Tax Rate 60 50 40 30 20 10 0 2010 2011 2012 2013 2014 2015 2016 2017 2018
County Program Aid (CPA) CPA for 2018 is $798,773 1000 800 600 400 200 0 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
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