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7.1.
CC Regular Session
Meeting Date:
09/27/2022
By:
Diana Lund, Finance

Information

Title:

Adopt Resolution 22-225 Adopting Proposed 2023 Payable Tax Levies (General, Pavement Management, EDA and Debt Service) & Schedule Public Hearing for December 13, 2022; Adopt Resolution #22-226 Adopting Proposed 2023 General Fund Budget and Resolution #22-227 Adopting Proposed 2023 EDA Budget.

Purpose/Background:

Purpose:  Each taxing authority must certify its proposed preliminary property tax levies for payable 2023 to the County Auditor by September  30, 2022.

A budget/levy slide presentation will be provided that will outline the city's proposed 2023 levies and General Fund Budget.

 The city held several worksessions on the proposed 2023 preliminary budget and related levies, with the last worksession, prior to preliminary adoption, being held on September 13, 2022. 

Proposed 2023 Payable Tax Levy:
Proposed Tax Levies:
General Fund Levy: $   13,145,820
Pavement Management Fund Levy (Included in General Levy) $    1,756,889
EDA Levy (Included in General Levy) $         82,610
Debt Service Levy:  CIP Bond (Municipal Center) (Being Requested) $     1,103,900
Debt Service Levy - CIP Bond ( Fire Station #2) $       281,623
Debt Service Levy - 2013 Equipment Certificates $         75,705
Debt Service Levy - 2014 Equipment Certificates $       104,438
Debt Service Levy - CIP Bond (Public Works Campus) $       127,276
2015 Reconstruction Debt - Garnet Street & Overlays $       114,668
2016 Reconstruction Debt - Andrie & Overlays $       151,108
2017 Reconstruction Debt - Sunwood Drive & Alpine $         94,558
2018 Reconstruction Debt - River's Bend & Stanhope Terrace $       108,043
 2022 Reconstruction Debt -  $12M of additional Road Projects          $    1,145,607
    Total Proposed Levy - 2023                                                               $ 18,292,245

Based upon the proposed levy, the City's estimated tax rate is projected to decrease in 2023 from 42.238% (2022) to 40.562% subject to final property and tax calculations by the County.  The attached resolution, as it is presented, reflects a levy of $18,292,245. The proposed levy for 2023 reflects a $2,979,389 (19.46% increase) over the adopted levy in 2022 of $15,312,856.

The levy increase of $2,979,389 has the following contributing factors:
          1.  Pavement Management (Street Reconstructions & Overlays) - $1,229,269 of levy increase
                     a.  There are over $37 million of Pavement Management projects included in the city's proposed
                           2023-2032 Capital Improvement Plan (CIP).
                     b.  Designating an annual pavement management levy (5% annual increase) - $83,662 increase
                           for 2023.
                     c.   Issuance of Reconstruction Debt at end of 2022 in the amount of approx. $12 million.
                           Annual debt service levy of $1,145,607 for the next 15 years.  The calling for a the required public                             hearing in regards to this issue was included on the consent section of September 27, 2022                                     agenda  which is to call for a public hearing to be held on October 11, 2022, 

          2.   Additional Personnel Requests - New positions, reclassifications and additional hours - $231,474                                Personnel additions of a full-time Patrol Officer, full-time Engineering Tech II, part-time Community
                  Service Officer, current part-time Recreation Specialist to full-time, Reclass Police Records Tech to
                  to Data Analyst, reclass Engineering Tech II to Engineering Tech II and increase of 1.5 hours a week
                  for Permit Tech 

         3.  $914,558 of increase is related to non-budgeted positions added during 2022 year:  HR Specialist, Fire
                   Captain of Administration, Building Inspector and Street Maintenance Worker; 3% Cost of Living                               Adjustments (COLA), steps, Pera, Workers Comp and health insurance costs (approx 9% increase).  

         4.  $309,640 Increase debt service levy (excluding 2022 Reconstruction Debt noted above).  $300,000 of                       Municipal Center Debt was funded with internal debt service funds in 2022.

         5.  $287,198:  Combination of several budget line items.  Largest Gas & Diesel:  $94,000.

         6.  EDA Levy:  $7,250 increase.

2023 Proposed General Fund Budget:  $17,027,353  ($14,492,640 - Year 2022)
        
2023 Proposed EDA Budget:  $87,610  ($85,360 - 2022).
   
All EDA and General Fund documents are included together, as the EDA levy calculates into the total general levy calculation of the city and thus accounts for the several motions listed below.

While the proposed levy can always be reduced, it cannot be increased without "higher" level approval through an appeals process.  Until the budget and levy is formally adopted on December 13, 2022, there will be budget worksessions to continue discussions on the Proposed 2023 General Fund Budget and 2023 Proposed Levies.

The proposed levy must be certified to Anoka County by Friday, September 30, 2022.  Therefore, the Council must make a decision prior to that date in regard to the amount of this levy.  If the proposed levy is not passed for any reason, the adopted 2022 levy ($15,312,856) will be certified as the city's payable 2023 levy.

Schedule Budget Public Hearing Date:
The Truth-in-Taxation (TNT) law was changed in 2009. The City is no longer required to hold a special TNT hearing or to publish a notice of the TNT hearing. In lieu of the eliminated formal TNT hearing, the City is required to hold a regularly scheduled meeting at which the budget and levy will be discussed. The City may adopt the budget and levy immediately following. The public meeting must be held between November 25 and December 30 and held after 6:00 P.M.

Staff is recommending that the public meeting be held at its regularly scheduled meeting of December 13, 2022, with adoption of the 2023 General Fund Budget and levy to immediately follow.

The public meeting date must be certified to Anoka County by Friday, September 30, 2022, therefore, the City Council must make a decision as to the date selected for the 2023 payable public meeting at tonight's meeting, unless a special meeting is called.

Time Frame/Observations/Alternatives:

1.  Adopt Total Preliminary Levy of $18,292,245 

2.  Adopt Total Preliminary Levy of $_________ based on discussion.

3.  Retain Levy at 2022 Final Levy Adoption of $15,312,856.

Recommendation:

Staff recommmends Option #1 above based on much discussions at City Council budget worksessions with the possibility of reductions to the preliminary levy prior to City Council adoption of the final levy on December 13, 2022 and to schedule the City of Ramsey's budget/levy public meeting on Tuesday, December 13, 2022 at 7:00 P.M.

Outcome/Action:

Motion to recommend Council Aadopt Resolution #22-225 Approving the Proposed 2022, Payable 2023 Tax Levy in the amount of $18,292,245 and to schedule the City of Ramsey's budget/levy public meeting on Tuesday, December 13, 2022 at 7:00 p.m and Adopt Resolution #22-226 Adopting Proposed 2023 General Fund Budget and Resolution  Adopt Resolution #22-227 Adopting Proposed 2023 EDA Budget..

Attachments

Form Review

Inbox Reviewed By Date
Brian Hagen Brian Hagen 09/22/2022 11:31 AM
Form Started By:
Diana Lund
Started On:
08/30/2022 01:20 PM
Final Approval Date:
09/22/2022