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 ‹#› 12/21/2015

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 ‹#› 12/21/2015

General Fund Revenue Property Tax- Levy LGA Other Revenues, $786,310.00 , 26% Other Revenues Property Tax-Levy $1,788,229.00 58% LGA, $477,864.00 , 16% Other Revenues: Franchise fees Licenses/Permits Fees/Fines ‹#› 12/21/2015

Levy - Summary Increase/ Increase/ 2015 2016 (Decrease) (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% ‹#› 12/21/2015

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 .” ‹#› 12/21/2015

Hubbard County District 3203 - Rate Calculation for 2014 Pay 2015 Gross Tax (Levied) District #3205 Parcel's with the incorrect tax rate in 2015 is the only 2015 GT parcels that Shd have Difference Parcel 2015 GT Lev been in Tax still have a 32.19.03400 809 1,231 (423) modified rate 32.19.03500 3,635 5,534 (1,899) based on the 32.19.03600 2,445 3,723 (1,277) Orderly 32.19.03700 1,612 2,453 (842) Annexation 32.19.03800 1,256 1,912 (656) Agreement. 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) ‹#› 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 $513,374 $688,836 $688,836 $733,375 $581,407 $533,100 $533,100 $563,630 $563,630 $654,415 Local Government Aid (LGA) $654,415 $509,399 $509,399 $500,898 $414,813 $520,376 $445,598 $486,667 Overview $314,126 12/21/2015 $451,727 $314,126 $314,126 $314,126 $314,126 $314,126 $459,947 $459,947 $474,922 $474,922 $477,864 Actual Certified ‹#›

General Fund Expenditures 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% ‹#› 12/21/2015

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

General Fund Public Safety (Category) 2016 Proposed Budget Public Safety Expenditures - $1,389,642 Rental Inspections, $18,136 , 1% Building Inspections, $50,000 , 4% Plumbing Inspections, $1,000 , 0% Fire, $261,360 , 19% Police Police Liaison Fire Building Inspections Rental Inspections Police Liaison, $0 , 0% Plumbing Inspections Police, $1,059,146 , 76% ‹#› 12/21/2015

General Fund Ice Snow, $47,923 , 7% Public Works Expenditures - $651,944 Sidewalks & Crosswalks, $14,154 , 2% Street Lighting, $91,859 , 14% Streets and Hwys, $498,010 , 77% Streets and Hwys Street Lighting Sidewalks & Crosswalks Ice Snow ‹#› 12/21/2015

General Fund Culture Expenditures – $197,012 Library, $96,361 , 49% Parks, $100,650 , 51% Library Parks ‹#› 12/21/2015

General Fund Community Development Expenditures - $62,713 Natural Resources, $22,713 , 36% Econ. Dev., $40,000 , 64% Natural Resources Econ. Dev. ‹#› 12/21/2015

General Fund General Government Expenditures – Transit, $24,600 , 3% $751,092 Unallocated Expenses, $70,000 , 9% Council, $35,512 , 5% Contractual Services, $20,000 , 3% Council Administration Elections Planning & Zoning, $126,674 , 17% Administration, $307,833 Attorney , 41% Gen. Gov't Bldg Assessing Planning & Zoning Contractual Services Unallocated Expenses Transit Assessing, $42,000 , 5% Gen. Gov't Bldg, $57,676 Elections, $6,796 , 1% Attorney, $60,000 , 8% , 8% ‹#› 12/21/2015

Questions? ‹#› 12/21/2015

Budgeted Amounts Reflect Estimated Sales Tax Exclusion - $25,000 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 ‹#› 12/21/2015

General Fund Expenditure Decreases Per the Council 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 ‹#› 12/21/2015

‹#› 12/21/2015

City of Park Rapids General Fund Expenditures Yearly Comparisons by Categories $1,600,000 2013 Actual through 2016 Proposed $1,400,000 $1,200,000 Total Amount/Budget in Dollars $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 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 ‹#› 12/21/2015 2016 Proposed Budget $1,389,642 $651,944 $197,012 $62,713 $751,092

Public Safety (Category) Expenses $1,200,000 $1,000,000 $800,000 Actual/ Budget Amount $600,000 $400,000 $200,000 $0 Police Police Liaison Fire Building Rental Plumbing Inspections Inspections 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 ‹#› 12/21/2015 2016 Proposed Budget $1,059,146 $0 $261,360 $50,000 $18,136 $1,000

Public Works (Category) Expenses $500,000 $450,000 $400,000 Actual/Budget Amount $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 Streets and Street Lighting Sidewalks & Ice Snow Hwys Crosswalks 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 ‹#› 12/21/2015

Culture Expenses (Category) $120,000 $100,000 Actual/Budget Amount $80,000 $60,000 $40,000 $20,000 $0 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 ‹#› 12/21/2015

Community Development (Category) Expenses $45,000 $40,000 $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0 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 ‹#› 12/21/2015

General Government Expenses Page 1 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 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 ‹#› 12/21/2015 2016 Proposed Budget $35,512 $307,833 $6,796 $60,000 $57,676

General Government Expenses Page 2 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Assessing Planning & Zoning Contractual Services Unallocated Transit Expenses 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 ‹#› 12/21/2015 2016 Proposed Budget $42,000 $126,674 $20,000 $70,000 $24,600