Adopt Resolution 26-215 Adopting Proposed 2027 Payable Tax Levies (General, Pavement Management, EDA and Debt Service) & Schedule Public Hearing for December 8, 2026;  Adopt Resolution #26-216 Adopting Proposed 2027 General Fund Budget and Resolution #26-217 Adopting Proposed 2027 EDA Budget.

Purpose:  Each taxing authority must certify its proposed preliminary property tax levies for payable 2027 to the County Auditor by September 30, 2026.

A budget/levy slide presentation will be provided that will outline the city's proposed 2027 levies and General Fund Budget.

 The city held several worksessions on the proposed 2027 preliminary budget and related levies, with the last worksession, prior to preliminary adoption, being held on August 25, 2026. 

Proposed 2027 Payable Tax Levy:
Proposed Tax Levies:

General Fund Levy:	$   19,740,050
Pavement Management Fund Levy (Included in General Levy)	$     1,935,510
EDA Levy (Included in General Levy)	$          86,367
Debt Service Levy:  CIP Bond (Municipal Center) (Being Requested)	$      1,108,450
Debt Service Levy - CIP Bond ( Fire Station #2)	$         284,393
Debt Service Levy - 2023 Equipment Certificates	$         191,888
2022 Reconstruction Debt -  $12M of additional Road Projects	$      1,088,063
Debt Service Levy - CIP Bond (Public Works Campus)	$         127,276
2017 Reconstruction Debt - Sunwood Drive & Alpine	$           98,889
2018 Reconstruction Debt - River's Bend & Stanhope Terrace	$         108,568

Total Proposed Levy - 2027

$ 24,769,454

Based upon the proposed levy, the City's estimated tax rate is projected to slightly increase in 2027 from 46.145% (2026) to 47.288% subject to final property and tax calculations by the County.  The attached resolution, as it is presented, reflects a levy of $24,769,454. The proposed levy for 2027 reflects a $1,430,538 (6.13% increase) over the adopted levy in 2026 of $23,338,916.

The levy increase of $1,430,538 has the following contributing factors:
          
          1.   Additional Personnel Requests - New positions and position reclasess - $104,078
                  Personnel additions of a full-time GIS Coordinator (8/2/2027 start), Seasonal Building Maintenance (5/10/27-9/17/27), Happy Days Intern (5/17/27-9/20/27), reclass Building Inspector I to Building Inspector II and Reclass Engineering Tech III to Civil Engineer I.

       2.  $1,190,984:  Personnel: COLA, Market Rate Adjustments, Steps, PERA, FICA/Medicare, Health Insurance, Workers Comp, Severance and Paid Family Medical Leave.

       3.  $196,239:  Line item increases:  Gasoline, Splash pad water, Street Maintenance, Software Licensing, Etc.

       4.  $37,546:  Debt increases.

       5.  $(98,309):   Pavement Management Levy:  5% annual increase, used $200,000 from 2025 Excess Revenue Transfer to PIR Fund

       6. ($0): EDA Levy decrease.

2027 Proposed General Fund Budget:  $24,965,570 ($22,789,599 - Year 2026)

2027 Proposed EDA Budget:  $91,167  ($91,167 - 2026).
   
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 8, 2026, there will be budget worksessions to continue discussions on the Proposed 2027 General Fund Budget and 2027 Proposed Levies.

The proposed levy must be certified to Anoka County by Tuesday, September 30, 2026  Therefore, the Council must make a decision prior to that date in regards to the amount of this levy.  If the proposed levy is not passed for any reason, the adopted 2026 levy ($23,376,916) will be certified as the city's payable 2027 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 8, 2026, with adoption of the 2027 General Fund Budget and levy to immediately follow.

The public meeting date must be certified to Anoka County by Tuesday, September 30, 2026.  Therefore, the City Council must make a decision as to the date selected for the 2027 payable public meeting at tonight's meeting, unless a special meeting is called.

1.  Adopt Total Preliminary Levy of $24,769,454. 

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

3.  Retain Levy at 2026 Final Levy Adoption of $23,376,916.

Staff recommends Option #1 above based on 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 8, 2026 and to schedule the City of Ramsey's budget/levy public meeting on Tuesday, December 8, 2026, at 7:00 P.M.

Motion to Adopt Resolution #26-215 Approving the Proposed 2026, Payable 2027 Tax Levy in the amount of $24,769,454 and to schedule the City of Ramsey's budget/levy public meeting on Tuesday, December 8, 2026, at 7:00 p.m.
Motion to Adopt Resolution #26-216 Adopting Proposed 2027 General Fund Budget and Resolution
Motion to Adopt Resolution #26-217 Adopting Proposed 2027 EDA Budget.

NOTE:  Each Resolution will be adopted by a separate motion.