HomeMy WebLinkAbout1997 12-04 City Council Special Meeting PacketAGENDA
MAPLEWOOD CITY COUNCIL
7:00 P.M., Thursday, December 4, 1997
Council Chambers, Municipal Building
Meeting No. 97 -23
Special Meeting
I
C�allt
N
E. APPROVAL OF AGENDA
EA. PRESENTATIONS
NONE
F. CONSENT AGENDA
NONE
G. _PUBLIC HEARINGS
1. 7:00 P.M.: Public Hearing on Proposed 1998 Budget and Taxes
a. City Manager Comments
b. Video Presentation of Proposed 1998 Budget
c. Citizen Comments
d. Council Discussion
e. Determination of Need for Continuation Hearing
Scheduled for 7:00 P.M. on Thursday, December 11
f. Announcement of Hearing to Adopt the 1998 Budget
and Taxes Payable in 1998
Ji, AWARD OF BIDS
NONE
�q
NONE
NONE
o . •i 1 oI
L. COUNCIL PR FNTATT(1NS
1.
2.
3.
4.
1.
2.
3.
N. ADJOU RNMENI"
t
AGENDA REPORT
TO: City Manager
FROM:
. RE:
DATE:
Finance Director �—
AGENDA NO. 1
Lot bY
Endorse
Eejected....._
a 1) c.,6 e ----
PUBLIC HEARING ON PROPOSED 1998 BUDGET AND TAXES
November 25, 1997
A public hearing on the proposed property taxes and budget for 1998 has been scheduled for
December 4 at 7:00 p.m. in the Council Chambers. At the be * in of the hearing a video
g g g
presentation of the proposed budget will be shown. Then citizen comments will be received. If
additional time is needed for citizen comments, the hearin g has been scheduled to reconvene at
7 :00 p.m. on December 11. The date, time and lace for the continuation hearing must be
P g
announced prior to adjournment of the public hearing on December 4. If additional time is not
needed for citizen comments, a motion should be P assed to cancel the scheduled continuation
hearing.
State law requires that cities must adopt their 1998 budget and final property tax levy for taxes
payable in 1998 at a subsequent public hearing. Therefore, another ublic hearing has been
P g
scheduled for December 8 at 7: 00 p.m. in the Council Chambers. The date, time and place for
the December 8 hearing must also be announced prior to adjournment of the public hearin � g on
December 5.
If additional time is needed for citizen comments, then the continuation hearing should be held at
7: 00 p . m. on December 11. In this case the budget adoption hearm* g would have to be held at
7:00 p.m. on December 22.
Attached is a copy of the public hearing notice that was published. It indicates a proposed 1998
budget that is over $10 million less than the amount in the budget document. This difference is
due to a state law on the public hearing notice which specifies that the budget amount include only
governmental funds rather than all funds. Also attached is the handout that will be distributed to
citizens that attend the hearing. Please note that on page A -1 it includes the phone number f or - ttie
Ramsey County Assessor's office and the procedure to follow if a person thinks their property is
incorrectly assessed. Page A-4 is a listing of property tax changes on homes with market values
from $70,000 to $160,000.
PARNANCEIWPIAGM98PRORTAX
i�
Notice of Proposed
Total 'Budget and Property Taxes
The Maplewood city council will hold a public hearing on its budget and on the amount of
property taxes it is proposing to collect to pay for the costs of services the city will provide
in 1998.
SPENDING: The total budget amounts below compare the city's 1997 total actual budget
with the amount the city proposes to spend in 1998.
1997 Total
Actual Budget
. _ �r.�iwwwwww�wr
$20
Proposed 1998
Budget
�w�www
$23,319,720
Change From
1997-1998
15.8%
TAXES: The property tax amounts below compare that portion of the current budget
levied in property takes in the city of Maplewood for 1997 with the property. taxes the city
proposes to _collect in 1998.
1997 Property Proposed 1998 Change from
Taxes Property Taxes 1997-1998
$7,424,880 $7,427,713 0.04%
Attend the Public Hearing
All Maplewood residents are invited to attend the public hearing of the city council to
express their opinions on the budget and the proposed amount of 1998 property taxes. The
hearing will be held on:
Thursday, December 4, at 7:00 p.m.
City Council Chambers
Maplewood City Hall
1830 East County Road B
Maplewood
You are also invited to send your written comments to:
Finance Director, City of Maplewood, 1830 East County Road B,
Maplewood, MN 55109
PARNANCEWPIAGM98PRORTAX
u
I N
CITY OF MAPLEWOOD
11998 PROPOSED PROPERTY TAXES
UB:l
1998 PROPOSED BUDGET
PUBLIC HEARING
DECEMBER 4,1997
P:\FINANCE\WP\BUDDOC\BDGTHEAR-NOT
YOUR PROPERTY'S 1997 ESTIMATED MARKET VALUE
In March you received from Ramsey County a NOTICE OF YOUR PROPERTY'S 1997
ESTIMATED MARKET VALUE. Please read this notice. It will affect how much property taxes
you will pay in 1998.
Every year Ramsey County sends you a notice advising you of the estimated value of your
property. Since property taxes are based on the value of your property, your property taxes
Will increase as the value of your property increases. The value on the notice is the amount
that the county assessor estimates your property would sell for based on sales of property in
your area.
If you think your property is incorrectly assessed, call the Ramsey County. Assessor's office at
266 -2141 and follow these steps:
Talk to County Appraisal Services Staff
• Check the facts
• Review sales of similar neighboring properties
IF NOT SATISFIED —+
Appeal to County
"Board of Equalization"
..File an appeal by April deadline
• Board meets late in June
• Appeal in person or by letter
• Call County Assessor's Office for information
Appeal to the Minnesota Tax Court
•The deadline for filing is March 31 of the year the
.taxes are due
Regular Division
• Attorney recommended
• Decisions appealable to Supreme Court
• Can be used for any property
• Property assessed over $100,000 must file here
IF NOT SATISFIED
\X
Small Claims Division
(You must go through the Board of Equalization process first.
• Attorney not necessary
• Decisions are final
• Use for your home, or any property
assessed under $100,000
P:\FINANCE\WP \MOTION \NEWS97.MAR A-1
I
1 �
HOW YOUR PROPERTY TAXES ARE DETERMINED
Box 1
Total
Proposed Local
Budget
minus
Box 2
All Non - Property
Tax Revenue, eg:
* State Aid
* Fees, Etc.
equals
Box 3
Property Tax
Revenue Needed
(Levy)
divided by
= equals
= equals
Box 6
Total
"Tax Capacity"
(Formerly Assessed Value)
Box 7
Property
Tax
Rate
( "Tax Capacity" Rate)
YOUR PROPERTY TAX =
Your Property's Market Value X _Class Rate( sl X ' _,fix Ca acit
Source: "Understanding Your Property Taxes. 1994 Edition." Minnesota Taxpayers Association, p. 6
P:\FINANCE\WP\BUDDOC\BDGTHEAR.NOT
A -2
Box 4
Assessor's
• Market Value
x times
Box 5
State
Mandated
Class Rates
FORMULA FOR 1998 PROPERTY TAXES
Step., 1 -- Calculate Tax Capacity
MARKET X
STATE HOMESTEAD
TAX
=-
VALUE
FORMULA
CAPACITY
$100,000
$ 75,000 X .01 =
$ 750
$ 25,00.0 X .0185 =
$ 463
$100, 000
$1,213
Step .2 — Calculate Tax Based on Tax CagaaitA:
TAX X
TAX
PROPERTY
CAPACITY
RATE
TAX
$1,213
126.235%
$1,531.23
(Note: Tax rate is for home in ISD 622 and Battle Creek portion of the Metro Watershed.)
Step 3 — Calculate Tax Based on Market Value
MARKET X TAX TAX
=
VALUE RATE CAPACITY
$100,000 0.0854% $ 85.40
Step 4 — Calculate Total Tax
TAXES BASED TAXES BASED TOTAL
ON TAX CAPACITY + ON. MARKET VALUE TAX
$1,531.23 $85.40 $1,616.63
P: \FINANCE\WP \BUDDOC\BDGTHEAR.NOT A_3
U
13
ESTIMATED 1998 CITY PROPERTY TAX CHANGES
TAX RATE CHANGES
Estimated
Payable 1997
Payable 1998
Percent
Local Tax Rate
Local Tax. Rate
C hange
Tax rate on tax capacity
21.309%
20.819%
-2.3%
Tax rate on market value for open
0.02728 °fo
0.02521%
-7.6%
space bonds
PROPERTY TAX CHANGES ON HOMES
Estimated
Market
Tax
(Decrease)
(Decrease)
Value *
Capacity
Tax
Increase
Percent
Increase
$ 70,000
$ 700
$164
$ 5
3.1%
97,400 **
1,164
267
2
0,8%
1
1
278
2
0,7%
120,000
1,583
360
(2)
(0.6)%
140
1,953
442
(6)
(1.3)%
160,000
2,323
524
(10)
(1.9)%
*The values listed for 1998 are 5.5% more than 1997 which was the average change according to the
Ramsey County Assessor's Office.
**Average value home in Maplewood
P: \FINANCE\WP \BUDDOC \BDGTHEAR.NOT A'4
R
rd
PRO.PERTY.TAX RELIEF
The legislature provides several different types of property tax relief. The homeowner's and
renter's rebates are given to taxpayers whose property taxes are disproportionate to their
.income. More importantly, a targeting refund is available for homeowners whose taxes
increase by more than 12% from the prior year. No income limits apply to this refund. Property
owners file for the .refunds using, state form M1 -PR which is sent out with state income tax
.instructions. The M1 -PR form can also be obtained at post offices, libraries and most banks or
by calling 296 -3781 (24 hours /day) or by writing to:
Minnesota Tax Forms
Mail Station 7131
St. Pawl, MN 55146 -7131
A -5
P AFINANCEIWP\BUDDOC\BDGTHEAR.NOT
THE FOLLOWING PAGES
ARE AN EXCERPT FROM
THE PROPOSED 1998
BUD
GET
P: 1FtNANCEIWPIBUDDOCIBDGTHEAR.NOT
CITY OF
MAPL VV V UC) OD
1830 E. COUNTY ROAD B MAPLEWOOD, MINNESOTA 55109
)FFICE OF CITY MANAGER 612 - 770 -4524
1
July 30, 1997
Honorable Mayor and Council Members:
I am pleased to transmit the 1998 Proposed Budget for the City of
BUDGET Maplewood for your review and approval. The remaining parts of the
AWARD document are in a format similar to the 1997 Budget which received the
Award for Distinguished Budget Presentation from the Government
Finance Officers Association of the United States and Canada. It is hoped
that the format of this document and the information contained within it
will clearly communicate the City's 1998 financial plans and provide an
operations guide for all City departments.
The Budget is divided into three main sections: Operations, Capital
Improvements, and Debt Service. Within the Operations section, the basic
focus is on 1998 performance objectives for each department and the
planned expenditures to accomplish the objectives. The focus of the Capital
Improvements section is the construction projects planned for 1998. The
Debt Service section. focus is on the scheduled bond issue principal and
interest payments due in 1998.
The mission statement of the City of Maplewood is "to provide high -
OBJECTIVES quality and cost effective public services. " The major objectives of the 1998
Budget are designed to help the City accomplish this mission. These budget
objectives include the following: keep the property tax increase under the
inflation rate and population growth rate, decrease the net loss at the
Community Center to $100,000 or less and maintain the level of services
provided* by all other departments. Other major objectives are listed on
page 2 -1 and objectives for each department are listed in Section 3.
1 -5
Equal Opportunity Employer
•
TAX LEVY
DECREASE
FOR 1998
IS 0.3%
CITY
RECEIVES
16.5% OF
TAXES
The City's tax levy for 1998 is $8.,959,580 which is 0.3 % less than 1997.
Approximately 81 % of the total levy, is for operations financed by. the
General Fund. Most of the remaining levy (15 %) is for debt service costs
on bond issues The remainin g 4 % of the tax levy is for capital
improvements.
The 1997 legislative enacted a tax levy limitation law which is effective for
taxes P a Y able in 1998 and 1999. The levy limit formula allows an increase
in the tax levy for inflation and housing growth. Also, certain special tax
levies such as debt service are exempt from the limit. The levy `limit law
makes it virtuall Y im possible ossible for the city to expand or add services for its
residents. It also will not allow the city to comply with another state law
that requires an $80,000 Storm Water Management Study. Noncompliance
with the statutory requirement will be an unportant topic for discussion
p rior to the council's adoption of the tax levy and budget for 1998.
In 1997 the City received 16.5 % of the property taxes on property within
the City. It is anticipated that this rate will not change significantly in
1998. The following indicates the allocation of property tax dollars by
government type:
;� E? 10 •
16172' 9445 A
10
!
tk..,E
• , t 1MK •
refit &U.09 W � i � n � a s P P O r f A t � _ N § 1 L 1 rl 7 C l i li r. i
5.4% 16.5 31.2%'0
Other City County
46.9
Schools
It should be noted that the above data is for property in Maplewood that is
located within School District 622.
1 -6
4
1998
EXPENDITURES
BUDGET
$33.4 MILLION
Expenditures in the 1998 Budget are 12.5 % higher than 1997. The
breakdown by section is listed in the following table:
REVENUES AND EXPENDITURES BY SECTION
Comparison of 1997 and 1998 Budget
REVENUES
EXPENDI
Amount
Change
Amount
Change
Operation
$22,235,150
+ 5.4%
$22,591,070
+ 6.4%
Ca pital Improvements
3,21.6,470
- 7.5
3,429,880
-24.7
Debt Service
1,8
-14.
7,343,820
+ 90.1
Totals
$27,266,410
+ 2.1-%
$33,364,7.70
+ 12.5%
The difference between total revenues and expenditures will be financed by
the use of surplus fund balances and. bond issues.
OPERATING BUDGE
This portion of the budget covers basic City services such as police,
firefighting, street maintenance, recreation programs, park maintenance,
planning, building inspections and utility maintenance. The expenditures
for the funds within this portion of the budget are grouped by department
and subdivided into divisions for each department. Budget performance is
measured based on the accomplishment of the objectives for 1998 listed for
each department and by the percentage of budgeted expenditures that are
spent.
Operating budget revenues for 1998 are 5.4% more than 1997. The
OPERATING revenue category with the largest increase is miscellaneous which is up
BUDGET $350,320 due to increases in internal service charges for payroll benefits.
REVENUES Charges for service revenues for 1998 are projected to increase by
UP 5.4% 0 $ and most of this increase is for sewer service billings. Revenues
in the charges for service category include a planned increase _in ambulance
rates effective January 1, 1998 as indicated in the following table.
1-7
1 4
1 1 %
AMBULANCE
RATES
UP 5.6%
UTILITY RATES
UP 3.5%
The 1998 ambulance rates are based upon the average 1997 ambulance
rates charged by other, The increase in rates will produce
additional revenues of approximately $54,000. The increase in rates will
decrease the property tax subsidy for paramedic services
es
Operating budget revenues for 1998 produced by utility service charges
will total $3,799 , 630 which represents 13.9 % of the total revenues. Utilit Y
service charges consist of hydrant charges ($252,130), sewer service
charges ($3,477,810) and recycling charges ($69,690). Cu Y g g went hydrant
charges and recycling charge rates will be sufficient to finance the 1998
Budget. However, sewer rates will need to be 'increased b 4
y 4.2% to
,finance. the 1998 Budget. The last sewer rate increase was January 1,
1997. Most of the revenues from the sewer rates finance the Metro olitan
p
Council sewage treatment charges to Maplewood which will be 75.3 % of
the operating expenses for the Sanitary Sewer Fund in 1998.
1 -8
AMBULANCE RATE INCREASES
Increase
1997
1998
Amount
Percent
Basic life
support:
Resident
$ 270
$ 285
$ 15
5.6 %
Non - resident
295
310
20
5.1
Advanced life
support:
Resident:
525
555
30
5.7
Non - resident
580
615
35
6.0
Charge per mile
7.65
8.05
0.40
5.2%
The 1998 ambulance rates are based upon the average 1997 ambulance
rates charged by other, The increase in rates will produce
additional revenues of approximately $54,000. The increase in rates will
decrease the property tax subsidy for paramedic services
es
Operating budget revenues for 1998 produced by utility service charges
will total $3,799 , 630 which represents 13.9 % of the total revenues. Utilit Y
service charges consist of hydrant charges ($252,130), sewer service
charges ($3,477,810) and recycling charges ($69,690). Cu Y g g went hydrant
charges and recycling charge rates will be sufficient to finance the 1998
Budget. However, sewer rates will need to be 'increased b 4
y 4.2% to
,finance. the 1998 Budget. The last sewer rate increase was January 1,
1997. Most of the revenues from the sewer rates finance the Metro olitan
p
Council sewage treatment charges to Maplewood which will be 75.3 % of
the operating expenses for the Sanitary Sewer Fund in 1998.
1 -8
1�
OPERATING
BUDGET
EXPENDITURES
UP
6.4%
The following table summarizes the proposed utility rate increases for an
average home.
Operating budget expenditures for 1998 are $22.6 million and 6.4%
P g
hi g her than 1997. The largest increase is for the Police Department wh
is up 13 .9%. This increase is P rimarily due to the transfer of firefighter
medical call pay from the Fire Department budget to the Police
Department budget. This has also caused a large percentage decrease in
P g
the Fire Department budget.
Population growth and commercial development requires budget increases
in excess of the inflation rate in order to maintain the present level of City
s ervices. The size of population
increases is directly related to the
s PP
number of new housing units built, Commercial development can be
monitored based on the valuation of non - residential building permits. For
the y ast three ears the amounts have been as follows:
P
DEMAND FOR CITY SERVICES BASED ON GROWTH
PROPOSED UTILITY RATE INCREASES
I ON AN AVERAGE HOME
NON-
Quarterly Charge Increase
RESIDENTIAL GROWTH
1997 1998 Amount
Percent
Water (hydrant
$3.70 $3.70 $0
0.0%
charge)
Number of
Sewer service
38.10 39.70 1.60
4.2
Recycling charge
3.60 3.60 0
0.0
Total
$45.40 $47.00 $1.60
3.5%
Operating budget expenditures for 1998 are $22.6 million and 6.4%
P g
hi g her than 1997. The largest increase is for the Police Department wh
is up 13 .9%. This increase is P rimarily due to the transfer of firefighter
medical call pay from the Fire Department budget to the Police
Department budget. This has also caused a large percentage decrease in
P g
the Fire Department budget.
Population growth and commercial development requires budget increases
in excess of the inflation rate in order to maintain the present level of City
s ervices. The size of population
increases is directly related to the
s PP
number of new housing units built, Commercial development can be
monitored based on the valuation of non - residential building permits. For
the y ast three ears the amounts have been as follows:
P
DEMAND FOR CITY SERVICES BASED ON GROWTH
NON-
RESIDENTIAL GROWTH
RESIDENTIAL
GROWTH
New
Number of
Valuation of
Housing
New
Percent
Non - Residential
YEAR
Units
Residents
Population
Increase
Building Permits
1994
275
509
32
1.6%
$20,634,097
1995
279
630
33
1.9%
$69,334,842
1996
230
475
34,008
1.4%
$18,658,795
1 -9
0 7
The 1997 population estimate which will be released next year by the
Metropolitan Council, will probably be a 1.0% increase over 1996. This
is bused on 80 building permits for new housing units issued during the
first six months of 1997 compared to 112 for the same period in 1996 with
an occupancy rate. of two persons per unit.
The number of full -time employees included in the 1998 Budget is 144.
+ 3 FULL -TIME This is an increase of 3 positions The breakdown by department is as
EMPLOYEES follows:
+ 1 Finance - A part -time clerk - typist position was changed to full time
in order to prepare medical insurance claim forms for ambulance
service customers. The Council approved this change on 1 -13 -97
and the position was filled 2- 17 -97.
+ 1 General Government - A community oriented services coordinator
position was authorized by the Council on 11 -12 -96 and the position
was filled 1-2-97.
56% OF
OPERATING +1 Parks and Recreation - Two half -time community gym supervisors
BUDGET IN were changed to full -time recreation program assistants effective 3-
GENERAL FUND
29 -97. These changes were offset by the elimination of one full -time
position. The Council approved these changes on 1- 27 -97.
+1 Police -Two half -time clerk- typist positions are planned to be
combined into one full -time clerk - typist position.
- 1 Public Works - An Engineering technician position that has been
vacant since 9 -29 -95 has been eliminated.
Approximately 56 % of the operating Budget is accounted for in the City's
General Fund. Revenues projected for 1998 will be 3.2 % higher than the
1997 Budget. Expenditures will be 4.8% higher in 1998 than the 1997
Budget. The 1998 Budget for the General Fund is a deficit budget as 1998
expenditures exceed revenues by $291,390. Transfers to other funds will
increase this deficit to $776,310. The deficit will be financed by using part
of the surplus fund balance.
The 3.7% increase in General Fund revenues amounts to $381,690. The
GENERAL FUND largest increases are in property taxes (up $182,610) and licences /permits
REVENUES (up $141,650). In 1998 property takes will be 48% of total revenues for
UP 3.7% the General Fund. This is a small increase from 1997 when property takes
were 46% of the revenues.
1 -10
ki
GENERAL FUND
PER CAPITA
EXPENDITURES
UP 3.7%
Department expenditure requests for the General Fund were 14.0 %
higher than the original 1997 Budget. The 1998 Budget includes
recommended expenditures that are 4.8 % higher than the 1997 Budget.
On a capita basis, General Fund expenditures will increase by 3.7 %
P P
as indicated in the following table:
Actual per capita expenditures for 1997 and 1998 may be significantly
different than the budget amounts as population changes are difficult to
estimate and. expenditures are usually less than the budget.
An analysis of the General Fund cash flow for 1995 and 1996 indicated that
GENERAL FUND the 12 -31 -97 fund balance should be between 27.6 % and 28.1 % of the
BALANCE revenues to finance cash flow needs. The fund balance also needs to be
WILL enough large h to finance unexpected expenditures that are in excess of the
g
INCREASE General Fund contingency account. Therefore, the budgeted 12 -31 -98 fund
balance has been set at 34-6 of the 1998 budgeted revenues. . This should
provide a sufficient balance. to cover cash flow needs and unexpected
_
ex P enditures. Also, it is reasonably close to the 36.1 % level that it was at
in: October, 1989 when the city's band rating by Moody's Investors Services
was increased to Aa. The budgeted 12 -31 -97 fund balance was 34.6% of
the 1997 budgeted revenues.
CAPITAL IMPROVEMENTS BUDGET
This portion of the budget covers the acquisition and construction of major
facilities other than those financed by the Operating Budget. The revenues
and expenditures within the Capital Improvements Budget are grouped by
fund. The money within each fund is restricted for use to acquire and
1 -11
GENERAL FUND EXPENDITURES
1995
1996
1997
1998
AC TUAL
ACTUAL
BUDGET
BUDGET
Expenditures
$10,796,698
$11,234,246
$11
$12,436,450
Population
33,533
34,008
34,348
34,691
Per capita expenditures
$ 322
$ 330
$ 346
$358
for General Fund
PERCENT CHANGES:
Percent change in
4.7%
4.1%
5.7%
4.8%
expenditures
Percent change in population 1.9%
1.4°x6
1.0%
Per capita expenditures
2.8%
2.6%
4.6%
3.7%
percent change
Actual per capita expenditures for 1997 and 1998 may be significantly
different than the budget amounts as population changes are difficult to
estimate and. expenditures are usually less than the budget.
An analysis of the General Fund cash flow for 1995 and 1996 indicated that
GENERAL FUND the 12 -31 -97 fund balance should be between 27.6 % and 28.1 % of the
BALANCE revenues to finance cash flow needs. The fund balance also needs to be
WILL enough large h to finance unexpected expenditures that are in excess of the
g
INCREASE General Fund contingency account. Therefore, the budgeted 12 -31 -98 fund
balance has been set at 34-6 of the 1998 budgeted revenues. . This should
provide a sufficient balance. to cover cash flow needs and unexpected
_
ex P enditures. Also, it is reasonably close to the 36.1 % level that it was at
in: October, 1989 when the city's band rating by Moody's Investors Services
was increased to Aa. The budgeted 12 -31 -97 fund balance was 34.6% of
the 1997 budgeted revenues.
CAPITAL IMPROVEMENTS BUDGET
This portion of the budget covers the acquisition and construction of major
facilities other than those financed by the Operating Budget. The revenues
and expenditures within the Capital Improvements Budget are grouped by
fund. The money within each fund is restricted for use to acquire and
1 -11
,,V
El
:construct only major facilities. All other capital outlay is financed within the
Operating Budget. The 1998 Budget implements the first year of the 1998-
2002 Capital Improvement Plan adopted by the City Council on 5- 27 -97.
Revenues for 1998 in the Capital Improvements Budget are $258,860 and
CAPITAL 7.4% less than 1997. This decrease is caused primarily by a decrease in
IMPROVEMENTS state street construction aid to finance improvement projects. Major
REVENUES revenue sources for the 1998 Capital Improvement Budget are tax increment
DOWN 704% revenue ($905,830) and street construction state aid ($1,625,000).
Capital Improvement Budget expenditures planned for 1998 include public
CAPITAL improvement projects ($2,390,000.), park development ($250,000), fire
IMPROVEMENTS truck ($250,000) and the continuance of the street overlay and sealcoating
EXPENDITURES program ($100,000). The impact of these items on operating costs will not
DOWN be significant. Total 1998 expenditures are $3,429,880, and 24.7% less than
24.7% 1997.
DEBT SERVICE BUDGET
This portion of the budget covers the payment of principal and interest on
DEBT the City's bonded indebtedness. Each bond issue has a separate debt service
SERVICE sinking fund.
REVENUES
DOWN 14.5 % Revenues for 1998 are 14.5 % less than 1997 primarily due to a decrease in
property taxes. Major revenue sources, as in past years, are property taxes
($1,293,690), special assessments ($223,810), and interest on investments
($297,290).
Expenditures for 1998 are 90.1 % more than 1997. The large increase is
DEBT caused by $3,860,000 of prepayments in 1998 on bonds being refinanced
SERVICE at a. lower interest rate. If these large prepayments were not included in the
EXPENDITURES 1998 Budget, debt service expenditures would be 9.8 % less in 1998 than
UP 90.1 % 1997. The anticipated new debt issue for 1998 consists of a bond issue for
public works improvements . At the end of 1998, general long -term net debt
payable will be $25,050,000 which is $170,000 less than projected for the
end of 1997.
1 -12
1
1
Operating Budget increases in the future will continue to exceed the
FUTURE
inflation rate because of population growth and increases in commercial
GROWTH development. The City has experienced slow steady population growth since
g
WILL IMPACT
1980. Average annual population increases between 1980 and 1.990 were
OPERATING 1 5 %. The City's latest population estimate is 34,008 for 1996 according
BUDGET to the Metropolitan Council. This represents a 1.4 % increase over 1995. It
is
anticipated that population growth may decline to an annual rate 1.0%
p
based upon building permit data for the first six months of 1997. In 1996
City g p
the Ci issued building emuts with a total valuation of $46.4 million. In
1995 the City g issued building permits with a total valuation of $94.6
million. Permit values were significantly higher in 1995 because of large
commercial buildings.
Based on projections in the 1998 -2002 Capital Improvement Plan, the
CAPITAL Capital Budget will range from $1.3 million to $8.7 million in 1999 -2002.
IMPROVEMENT Major factors affecting the capital budgets will be (a) the referendum for
EXPENDITURES replacement of the Gladstone Fire Station in 1999, (b) the number of public
WILL improvement projects that are approved for construction and (c) the
DEPEND ON referendum in 1999 for park improvements. Bond issues to finance the
REFERENDUMS 1998 -2002 Capital Improvement Plan total $9,150,000.
Conserving the financial resources of the City continues to be important.
CONCLUSION budgeting p
The bud etin function is the rime tool you have to make sure the City's
limited resources are wisely utilized and to establish department objectives
for the comin g year. we continue with the objectives of making
Maplewood an affordable place to live while providing the services that
make it a good place to live .
The Council's cooperative effort in the review and adoption of the 1998
Budget will be greatly appreciated. I would also like to express my
appreciation to all City personnel who assisted in the preparation of the
1998 Budget.
Michael A. McGuire
City Manager
1 -13