HomeMy WebLinkAboutWK - September 15, 20201685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.ANDOVERMN.GOV
City Council Workshop
Tuesday, September 15, 2020
City Campus/Council Chambers
1. Call to Order — 6:00 p.m.
2. Discuss 2021 Budget Development - Administration
3. Preview 2021 Proposed Properly Tax Levy - Administration
4. Other Business
5. Adjournment
Some or all members of the Andover City Council may participate in the September 15, 2020
Special City Council meeting by telephone or video conference rather than by being personally
present at the City Council's regular meeting place at the Andover City Hall, 1685 Crosstown
Boulevard NW, Andover, MN 55304. Members of the public can physically attend, although
there is very limited seating in the City Council Chambers as appropriate social distancing will
be done by the Council and visitors.
1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.ANDOVERMN.GOV
TO: Mayor and Councilmembers
FROM: Jim Dickinson, City Administrator
SUBJECT: 2021 Budget Development Discussion
DATE: September 15, 2020
INTRODUCTION
City Administration continues to work on the 2021 Annual Operating Budget Development
process and is looking to update the City Council and seek direction as the preparation of the 2021
Annual Operating Budget proceeds.
Also, each year the City Council is required by state law to prepare and submit a preliminary
property tax levy certification to Anoka County Property Records and Taxation Division by
September 30'h. The property tax component is a significant portion of the operating budget and
that number will be discussed in detail with the "Preview 2021 Preliminary Tax Levy" workshop
agenda item.
City Administration will review with the Council the bold italics items in this staff report at the
meeting.
The following are the 2021 Budget Development guidelines adopted at the April 7th City Council
meeting:
1) A commitment to a City Tax Capacity Rate to meet the needs of the organization and
positioning the City for long-term competitiveness using sustainable revenue sources and
operational efficiencies.
Note: Preliminary Anoka County Assessor estimated taxable market value figures for the
City ofAndover are reflecting only a close to a 1.39% increase in total taxable market value.
(See attached Pay 2021 Valuation Estimates).
2) A fiscal goal that works toward establishing the General Fund balance for working capital at
no less than 45% of planned 2021 General Fund expenditures and the preservation of
emergency fund balances (snow emergency, public safety, facility management & information
technology) through targeting revenue enhancements or expenditure limitations in the 2020
adopted General Fund budget.
Note: With propertV tax revenues making up close to 80% of the total General Fund
revenues cash flow designations approaching 50% are appropriate and recommended by the
Citv's auditor. The 2020 budget development exceeded this guideline for cash flow, also
Emergency Fund Balances (approximately 3% of planned General Fund expenditures per
Tnance policy) are in place to stabilize a situation, not be a complete solution. Staff will
review with the Council the attached 2020 General Fund Fund Balance Analysis at the
meeting: each identifying impacts based on what maybe selected by the Council for the 2021
Preliminary Tax Levy and the corresponding impact to the General Fund budget.
3) A commitment to limit the 2021 debt levy to no more than 25% of the gross tax levy and a
commitment to a detailed city debt analysis to take advantage of alternative financing
consistent with the City's adopted Debt Policy.
Note: The adopted 2020 debt levy was 21.33% of the gross tax levy, the 25% guideline for
2021 provides reasonable margin to accommodate additional long-term debt if necessary.
The current proposed 2021 debt levy is still anticipated to be approximately 21 % of the gross
tax levy).
4) A comprehensive review of the condition of capital equipment to ensure that the most cost-
effective replacement schedule is followed. Equipment will be replaced based on a cost benefit
analysis rather than a year -based replacement schedule.
Note: The City Vehicle Purchasing Committee has performed this analysis and has made
recommendations on equipment needs to the City Council as part of the 2021-2025 Capital
Improvement Plan (CIP) developmentprocess. This will be covered in more detail with 2021-
2025 CIP development discussions, next discussion will be on September 22nd. An October
20 Public Hearing is planned for the proposed 2021-2025 CIP.
5) The use of long-term financial models that identify anticipated trends in community growth
and financial resources that will help designate appropriate capital resources for future City
needs. The financial models will be used in the budget planning process to ensure that key
short-term fiscal targets are in line with long-term fiscal projections.
Note: City Finance Staff continually maintain various financial models to determine the
long-term impacts of present-day expenditures and financing decisions. Fiscal assumptions
are based upon a set of financial data including growth factors, tax capacity valuations, per
capita spending, fund balance reserve, and debt ratios. Administration did review with the
Council the Long -Range Debt Service & General Fund Impact model at the August 251h
workshop meeting.
6) Continued commitment to strategic planning targeted toward meeting immediate and long-
term operational, staffing, infrastructure, and facility needs.
Note: The most recent Council Community Vision and Organizational Goals and Values
document was adopted by the City Council on December 3, 2019. Administration will assure
that direction provided in that document is integrated into department work plans and
budgets.
7) A management philosophy that actively supports the funding and implementation of Council
policies and goals, and a commitment to being responsive to changing community conditions,
concerns, and demands, and to do so in a cost-effective manner.
Note: Special attention is given to fiscal values, commercial & residential development or
redevelopment, collaboration opportunities, service delivery, livability, and image of the
community. Most recently financial decisions have been impacted by the COVID-19
pandemic response and local economy.
Staffing:
New for the 2020 budget:
The City Council approved the Community Center request for an Assistant Manager to assist with
facility and recreational management as part of the current Community Center expansion project;
the timing of the hire is dependent on the construction schedule and the funding for the position is
contained in the Community Center Special Revenue Fund. The hire will likely happen early
2021.
New StafRnz Requests for the 2021 budget:
Administration has received new staffing requests from the Engineering and Fire Departments
for the 2021 budget.
Engineering Request:
Administration has received a new full-time staffing requests from the Engineering Department
for consideration in the 2021 budget. The Engineering Department request is for a Geographic
Information System (GIS) specialist position to focus on mapping solutions. The function is
currently being done via a shared vendor contract with three other Anoka County Cities. This
position would have limited impact on the General Fund as the GIS function is primarily funded
by the utility funds and development fees.
Administration is recommending approval of this position, to be accompanied by a significant
reduction in the shared vendor contract commitment. This recommendation is based on the
increasing volume of mapping data the City currently maintains and needs to adequately track
and maintain City infrastructure. The hire if approved is proposed to happen mid -2021.
Fire Department Request:
New staffing requests for the Fire Department contain position modifications to address current
needs, re-establish the Deputy Fire Chief position, while providing for an appropriate
station/command structure. These positions have direct impact to the General Fund, other grant
funding sources are being evaluated as well as a reallocation of existing budget dollars.
Administration is recommending partial approval of this request at this time, the recent COVID
Pandemic response has shown the need for expanding the part-time (75%) Fire Technician
position to fulltime through a reallocation of budget (this position update if approved would be
implemented late 2020). Administration is still evaluating the other requests, looking/applying
for potential grant funding, and determining what other options may be available.
There are some anticipated retirements and staff vacancies within the next few years; in response
Administration/Human Resources will continue to focus on succession planning, utilization of
internship opportunities, continued cross -training of staff, and/or possible realignment of
resources.
Personnel Related Implications:
To date the following are the other projected issues facing personnel related expenses:
1. Human Resources will review all position -based salaries and the associated benefit
package to determine if the total package is competitive with other government
entities. Administration will discuss the results in more detail at the meeting.
Pay steps for eligible employees will be included in a 2021 budget proposal. A cost of
living adjustment (COLA) for non -bargaining employees will be evaluated with market
comparable data, a placeholder is contained in the 2021 budget proposal numbers. Each
1% contemplated for the non -bargaining employees impacts the General Fund
approximately $32,500.
The current Public Works Union contract expires December 31, 2021 and the negotiated
wage (3%) for 2021 is included in the 2021 budget proposal numbers.
2. A midyear review of the employee health plan for the 2021 Budget was conducted with
our broker on July 21st. Our group continued to experience some high claims over this
Past year and the broker is predicting a significant increase in a renewal rate.
Administration has authorized our broker to do a full marketing of our group to other
currently carrying a place holder for a 15% increase in the rates, each 5% reduction
could save the General Fund $28,000.
History:
Recapping the 2020 budget regarding the employee health plan, the City decided to stay
with the Health Partners Open Access program. The existing two HSA plans at that time
with varying deductibles were eliminated and only one HSA plan with higher deductibles
($6,900 single and $13,800 family) and stacked with an HRA (Health Reimbursement
Arrangement) were offered for 2020. The HRA was funded utilizing premium savings that
were achieved from the proposed renewal (29%) to a new higher deductible plan (with a
7.2% increase). Employees have $3,500 single and $7,000 family deductibles; but with
the stacked HRA, the City will reimburse the remainder of the deductible, if needed, to the
provider up to $3,400 for single and $6,800 for family.
The plan offered is accompanied with a health spending account (HSA), originally
implemented in 2006. The City does contribute annually to an employee's HSA to assist
with the high deductible out of pocket costs. That contribution is evaluated annually as
part of the marketing of the health insurance plans.
Contractual Departments:
1. The City Attorney 2020 contract reflected a 2% increase over the 2019 contract. There
have been limited discussions to date for 2021, but a status quo contact is anticipated
with a 2% rate increase.
2. Administration had renewal discussions with the Anoka County Sherifffor a 2021 status
quo contract. The Anoka County Sheriff's Office was before the City Council to formallv
proposal was approved at that meeting. The contract renewal reflects a 1.28% increase
($41.528) in total contract cost.
The 2021 City of Andover Law Enforcement expenditure budget is $3,287,046 which is
offset by a Police State Aid revenue budget of $137,280 and School Liaison revenue budget
of $102,331 reflecting a net tax levy impact of $3,047,435.
The 2021 Sheriff s contract provides for:
a. 80 hours per day of patrol service
b. 6 hours per day of service provided by a Community Service Officer
c. School Liaison Officers in the middle school and high school
d. 2 Patrol Investigators
e. 50% of the Crime Watch Program's coordinator position.
Per contract, the Sheriff always provides the required number of deputies for all hours
contracted by the City. If the Sheriff's Office has a deputy vacancy or a deputy is injured
etc., they still provide the City with a deputy at straight time even though they may have to
fill those hours with overtime which at times may cost the Sheriff s Department additional
but is not billable per the contract.
3. Recycling: With the relocation of the Recycling Center a few years ago, the City has seen
a significant increase in the use of the facility reflecting additional contractual
disposal/recycling costs. The requested 2021 budget currently reflects predicted expenses
to which the City is seeking additional recycling grants funds from the County to offset
the increased expenses.
Council Memberships and Donations/Contributions:
The following memberships/contributions are currently included in the 2021 Budget:
■ North Metro Mayors Association $15,150 (GF)
• Metro Cities $ 9,542 (GF)
■ Mediation Services $ 3,366 (GF)
■ YMCA — Water Safety Program $ 9,000 (GF)
■ Alexandra House $20,928 ($15,328 GF & $5,600 CG)
■ Youth First (Program Funding) $14,000 ($12,000 GF & $2,000 CG)
■ NW Anoka Co. Community Consortium - JPA $10,000 (GF)
■ Teen Center Funding (YMCA) $24,500 ($8,100 GF & $16,400 CG)
• Family of Promise
$
3,000
(CG)
■ Lee Carlson Central Center for Family Resources
$
1,500
(GF)
• Senior High Parties
$
1,000
(CG)
• Stepping Stone
$
1,000
(CG)
■ Hope for Youth
$
1,000
(CG)
Some are funded via the General Fund (GF), and those that qualify for charitable gambling
funding are done through the Charitable Gambling (CG) Special Revenue Fund.
Council direction will be sought on the memberships/contributions for 2021.
Capital Projects Levy:
Capital Projects Levy — The 2020 Capital Projects Levy Budget specifically designates $2,036,509
of the general tax levy to capital projects and equipment needs relating to Capital Project Outlay
($275,000), Road and Bridge ($1,287,469), Pedestrian Trail Maintenance ($104,040), Park
Projects ($15,000) and Facility Maintenance Reserve ($355,000). Specific designation of the tax
levy to anticipated City needs and priorities for transportation and trail maintenance, park projects
and equipment outlays allows the City to strategically allocate its resources and raise the public's
awareness of City spending priorities. The Road and Bridge levy is evaluated annually and along
with Capital Outlay, Pedestrian Trail Maintenance, Parks Projects, and Facility Maintenance levies
increased/decreased according to the City Council budget guidelines.
• Road and Bridge
An adjustment was made to the Road & Bridge funding formula in 2014, primarily to stop
the continual decrease in the levy that has been happening over the past few years due to
decreases in the Anoka County Assessor taxable market value figures for the City of
Andover. Based on Council discussion, consensus was to stop the decline in road funding
and evaluate annually through the adopted City Council Budget Development Guidelines.
It should be noted that in 2014, Local Government Aid (LGA) in the amount of $74,655
was used to help fund the Road & Bridge Fund. That State of Minnesota funding has largely
gone away, down to $0.00 in 2017, 2018 and 2019. Future increases in LGA or even the
presence of LGA for the City of Andover based on the current State formula are remote.
The 2019 City of Andover Road & Bridge levy was $1,254,788, a 7.34% increase over
2018. The 2020 budget contained a 2.60% increase ($32,681) to $1,287,469.
Administration is proposing an increase again for 2021, current estimated market value
growth yields a 4.27% increase ($54,967).
• Pedestrian Trail Maintenance
The 2019 City of Andover Pedestrian Trail Maintenance levy was $102,000, a 2.00%
increase over 2018. The 2020 budget included a 2% increase ($2,040) to $104,040.
Administration is proposing a 2% increase ($2,081) for 2021.
• Park Improvements
This levy is an annual appropriation to be used to underwrite park improvement projects
as recommended by the Park and Recreation Commission and approved by the City
Council. This funding is intended to be a supplemental source of capital funding for park
projects that is separately identified in the City's Five -Year Capital Improvement Plan.
The 2015 levy was $61,500, but only $15,000 was levied for 2016. $46,500 of the previous
levy was re -assigned to the General Fund to focus on Park's maintenance/replacement
items. In addition to the re -assigned funds an additional $43,500 of General Fund levy
was assigned to Parks Repair/Replacement items for a total levy of $90,000 in 2016, and
that continued for 2017. The 2018 General Fund levy assigned to Parks
Repair/Replacement items levy was increased to $100,000 and continued at that level for
2019 and 2020; the Parks Project levy continues to remain at $15,000.
Administration is not recommending there be any adjustment to these levies for the 2021
budget4evy.
• Equipment/Projects
Under the Capital Projects Levy, a levy is proposed to be designated to Capital
Equipment/Project expenditures identified through the CIP process. Through this
designation, the City, over time, will build a fund reserve to avoid cash flow "spikes" and
address a wide range of capital improvement needs such as facility maintenance projects
under a more controlled spending environment.
The 2020 levy was $275,000 and Administration will be recommending a $25,000
decrease to offset the increased levy for the 2020A G.O. Equipment Certificates sold on
March 19, 2020. Administration is proposing a $250,000 Capital Project/Equipment
levy for the 2021 budget.
• Capital Equipment/Projects
This was a reassigned levy in 2017 to provide for the 2017 equipment purchases.
Administration/Finance proposed a straight $500,000 Capital Equipment Purchases
Levy for the 2017 equipment purchases rather than through debt service levy and an
equipment bond. This process continued through 2018 but increased the levy by $25,000
to $525,000. In 2019, this levy is turned back to debt service levy for the City Campus
Master Plan implementation.
Administration is not recommendinz a Capital Eguipment/Proiect levy for 2021;
equipment purchases for 2020 were funded throuzh the 2020A G.O. Equipment
Certificates.
0 Facility Maintenance
This was a new $50,000 levy proposed for 2018. A facility condition assessment study
identified many maintenance repairs for City facilities such as roof repairs, HVAC,
electrical panels, fire alarm systems, windows, and air quality related items (the
comprehensive listing which is proactive and reactive was shared with the Council at the
August 25V" workshop meeting). This levy was increased to $355,000 for the 2019 budget
to help address the significant deferred maintenance items that have been identified.
Most recently for the Public Works and Community Center buildings expansion projects
within the City Campus Master Plan materialized. The $355,000 levy is anticipated to
continue to address additional facility repairs.
Administration is not recommending any adjustment to Facility Maintenance levy.
$355,000 is again proposedfor the 2021 levy.
Debt Service Levy:
Annually the Finance Department conducts a detailed debt service analysis to monitor outstanding
debt and to look for early debt retirement or refinancing opportunities that will yield interest
expense savings to the City. (Staffalong with Ehlers & Associates has complete reviews to see if
any refinancing opportunities are available at this time, there are none; we will continue to
monitor refunding opportunities, as markets can move quickly, and calculate potential savings for
each issue that may meet parameters which may generate savings.)
The proposed 2021 Debt Service levy is as follows:
• 2010A G.O. Open Space Referendum
$
184,078
(The last year is 202 1)
• 2012C Taxable G.O. Abatement Bonds
$
973,263
(The last year is 203 1)
• 2018A Capital Improvement Plan Bonds
$
456,344
(The last year is 2043)
2019A GO Abatement Bonds
$
976,966
(The last year is 2039)
• 2020A GO Equipment Certificates
$
406,224
(The last year is 2023)
• 2021 GO Equipment Certificates
$
170,000
(The last year is 2025)
Total
$3,166,875
Staff will review the total Debt Service Levy with the Council at the meeting.
ACTION REQUESTED
The Council is requested to receive a presentation and provide direction to staff.
submitted,
Andover Valuation Totals
Captured Tax Increment
CITY OF ANDOVER
Pay 2021 Valuation Estimates
(94,415)
(101,030)
(114,064)
(119,973)
Fiscal Disparity Contribution (1,184,724) (1,269,524) (1,310,143) (1,348,420)
Local Tax Rate Value 30,007,904 31,604,711 34,675,332 35,828,582
Fiscal Disparity Distribution
4,807,372
4,966,404
5,355,244
5,475,223
Total Adjusted Values
ESTIMATE
36,571,115
Pay 2018
$ 41,303,805
Pay 2019
32,975,265 5.40%
Pay 2020
9.46%
Pay 2021
Pay 2020
Taxable
Tax
Taxable
Tax
Taxable
Tax
Taxable
Tax
Market
Capacity
Market
Capacity
Market
Capacity
Market
Capacity
Value
Value
Value
Value
Value
Value
Value
Value
$ 2,959,411,470 $
31,287,043
$ 3,127,397,979 $
32,975,265
$ 3,561,318,700 $
36,099,539
$ 3,610,928,500 $
37,296,975
(94,415)
(101,030)
(114,064)
(119,973)
Fiscal Disparity Contribution (1,184,724) (1,269,524) (1,310,143) (1,348,420)
Local Tax Rate Value 30,007,904 31,604,711 34,675,332 35,828,582
Fiscal Disparity Distribution
4,807,372
4,966,404
5,355,244
5,475,223
Total Adjusted Values
$ 34,815,276 $
36,571,115
$ 40,030,576
$ 41,303,805
$
32,975,265 5.40%
5.04%
9.46%
3.18%
Taxable Market Value
% Change
Tax Capacity Value
% Change
Pay 2018
$
2,959,411,470
Pay 2018
$
31,287,043
Pay 2019
$
3,127,397,979 5.68%
Pay 2019
$
32,975,265 5.40%
Pay 2020
$
3,561,318,700 13.87%
Pay 2020
$
36,099,539 9.47%
Pay 2021
$
3,610,928,500 1.39%
Pay 2021
$
37,296,975 3.32%
Taxable Market Values
$4,000,000,000
$3,500,000,000
$3,000,000,000
$2,500,000,000
$2,000,000,000
$1,500,000,000
$1,000,000,000
$500,000,000
$0
Pay 2018 Pay 2019 Pay 2020 Pay 2021
Tax Capacity Values
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
Pay 2018 Pay 2019 Pay 2020 Pay 2021
City of Andover
General Fund
2020 Fund Balance Analysis
9/11/2020
Actual
December 31, 2019 $ 9,363,451
2020 Estimated Fund Balance Increase (Decrease) (1,292,482)
Projected December 31, 2020 8,070,969
Less: Snow Emergency
(90,000)
Public Safety
(90,000)
Facility Management
(90,000)
Information Technology
(90,000)
2021 Budgeted Use of Fund Balance
(335,374)✓
Economic Development
(300,000)
Fiscal Disparities Flunctuation
(300,000)
Prepaids ! Inventories
(122,993)
Working Cash Flow
(6,286,703)
Estimated Balance Available for Adjustments $ 365,899
2020 Working Cash Flow Designation Calculation:
2021 Requested Expenditure - Preliminary Estimate $12,573,406
% of 2021 General Fund Expenditures 50.000%
$ 6,286,703
CITY OF ANDOVER
General Fund
Revenue & Expense Summary
EXPENDITURES
Actual
Actual
Actual
Actual
Actual
Budget
Estimate
Requested'
Budget Change (')
General Government
2015
2016
2017
2018
2019
2020
2020
2021
$
%
REVENUES
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Property Taxes
$ 7,634,715
$ 8,217,768
$ 8,332,634
$ 8,634,130
$ 8,864,720
$ 9,392,032
$ 9,392,032
$ 9,759,793
367,761
3.92%
License and Permits
452,616
625,906
546,378
562,525
855,831
410,900
595,483
436,450
25,550
6.22%
Intergovernmental Revenues
749,570
733,953
793,932
829,861
822,129
780,806
781,394
813,298
32,492
4.16%
Charges for Current Services
804,684
912,220
843,022
888,944
1,133,160
736,210
816,781
752,360
16,150
2.19%
Fines and Forfeits
99,304
88,600
75,287
73,719
62,349
75,250
55,250
50,250
(25,000)
-33,22%
Interest Income
63,709
68,380
64,751
107,560
208,957
75,000
75,000
75,000
0
0.00%
Miscellaneous Revenue
154,239
194,812
178,616
176,662
192,058
133,850
145,736
138,850
5,000
3.74%
Transfers
196,930
196,930
196,930
178,558
188,008
190,688
190,688
212,031
21,343
11.19%
TOTAL REVENUES
10,155 767
11,038,569
11,031,550
11,451,959
12,327,212
11,794,736
12,052,364
12,238,032
443,296
3.68%
EXPENDITURES
General Government
2,511,970
2,592,649
2,642,223
2,748,464
2,843,957
3,267,676
3,288,676
3,371,797
104,121
3.19%
Public Safety
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Public Works
2,817,981
2,966,674
2,854,540
3,158,490
3,148,743
3,502,808
3,671,808
3,710,025
207,217
5.92%
Other
256,720
283,077
764,875
241,940
15,001
95,928
1,095,928
95,928
0
0.00%
TOTAL EXPENDITURES
10,090,003
10,509,726
11,039,974
11,105,246
11,099,494
12,155,896
13,344.B46
12,573,406
417,510
3.43%
9/11/2020
City of Andover
General Fund
2020 Fund Balance Analysis
9/11/2020
Actual
December 31, 2019 $ 9,363,451
2020 Estimated Fund Balance Increase (Decrease) (1,292,482)
Projected December 31, 2020 8,070,969
Less: Snow Emergency
(90,000)
Public Safety
(90,000)
Facility Management
(90,000)
Information Technology
(90,000)
2021 Budgeted Use of Fund Balance
(500,674) ✓
Economic Development
(300,000)
Fiscal Disparities Flunctuation
(300,000)
Prepaids / Inventories
(122,993)
Working Cash Flow
(6,286,703)
Estimated Balance Available for Adjustments $ 200,599
2020 Working Cash Flow Designation Calculation:
2021 Requested Expenditure - Preliminary Estimate $12,573,406
% of 2021 General Fund Expenditures 50.000%
$ 6,286,703
CITY OF ANDOVER
General Fund
Revenue & Expense Summary
EXPENDITURES
Actual
Actual
Actual
Actual
Actual
Budget •
Estimate
Requested
Budget Change (')
General Government
2015
2016
2017
2018
2019
2020
2020
2021
$
3.19%
REVENUES
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Property Taxes
$ 7,634,715
$ 8,217,768
$ 8,332,634
$ 8,634,130
$ 8,864,720
$ 9,392,032
$ 9,392,032
$ 9,594,493
202,461
2.16%
License and Permits
452,616
625,906
546,378
562,525
855,831
410,900
595,483
436,450
25,550
6.22%
Intergovernmental Revenues
749,570
733,953
793,932
829,861
822,129
780,806
781,394
813,298
32,492
4.16%
Charges for Current Services
804,684
912,220
843,022
888,944
1,133,160
736,210
816,781
752,360
16,150
2.19%
Fines and Forfeits
99,304
88,600
75,287
73,719
62,349
75,250
55,250
50,250
(25,000)
-33.22%
Interest Income
63,709
68,380
64,751
107,560
208,957
75,000
75,000
75,000
0
0.00%
Miscellaneous Revenue
154,239
194,812
178,616
176,662
192,058
133,850
145,736
138,850
5,000
3.74%
Transfers
196,930
196,930
196,930
178,558
188,008
190,688
190,688
212,031
21,343
11.19%
TOTAL REVENUES
10,155 767
11,038 569
11,031,550
11,451,959
12,327,212
11,794,736
12,052,364
12,072,732
277,996
2.31
EXPENDITURES
General Government
2,511,970
2,592,649
2,642,223
2,748,464
2,843,957
3,267,676
3,288,676
3,371,797
104,121
3.19%
Public Safety
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Public Works
2,817,981
2,966,674
2,854,540
3,158,490
3,148,743
3,502,808
3,671,808
3,710,025
207,217
5.92%
Other
256,720
283,077
764,875
241,940
15,001
95,928
1,095,928
95,928
0
0.00%
TOTAL EXPENDITURES
10,090,003
10,509,726
11,039,974
11,105,246
11,099,494
12,155,896
13,344,846
12,573,406
417,510
3.43%
UNDER OVER BUDGET $ 65,764 $ 528,843 $ (8,424) $ 346,713 $ 1,227,718 $ (361,160) $ (1,292,482) $ 500,674 $ 139 514
9/11/2020
City of Andover
General Fund
2020 Fund Balance Analysis
3
9/11 /2020
Actual
December 31, 2019 $ 9,363,451
2020 Estimated Fund Balance Increase (Decrease) (1,292,482)
Projected December 31, 2020 8,070,969
Less: Snow Emergency
(90,000)
Public Safety
(90,000)
Facility Management
(90,000)
Information Technology
(90,000)
2021 Budgeted Use of Fund Balance
(435,374)
Economic Development
(300,000)
Fiscal Disparities Flunctuation
(300,000)
Prepaids / Inventories
(122,993)
Working Cash Flow
(6,286,703)
Estimated Balance Available for Adjustments $ 265,899
2020 Working Cash Flow Designation Calculation:
2021 Requested Expenditure - Preliminary Estimate $12,573,406
% of 2021 General Fund Expenditures 50.000%
$ 6,286,703
CIN OF ANDOVER
General Fund
Revenue 8 Expense Summary
EXPENDITURES
Actual
Actual
Actual
Actual
Actual
Budget
Estimate
Requested •
Budget Change (')
General Government
2015
2016
2017
2018
2019
2020
2020
2021
$
%
REVENUES
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Property Taxes
$ 7,634,715
$ 8,217,768
$ 8,332,634
$ 8,634,130
$ 8,864,720
$ 9,392,032
$ 9,392,032
$ 9,659,793
267,761
2.85%
License and Permits
452,616
625,906
546,378
562,525
855,831
410,900
595,483
436,450
25,550
6.22°A
Intergovernmental Revenues
749,570
733,953
793,932
829,861
822,129
780,806
781,394
813,298
32,492
4.16%
Charges for Current Services
804,684
912,220
843,022
888,944
1,133,160
736,210
816,781
752,360
16,150
2.19%
Fines and Forfeits
99,304
88,600
75,287
73,719
62,349
75,250
55,250
50,250
(25,000)
-33.22%
Interest Income
63,709
68,380
64,751
107,560
208,957
75,000
75,000
75,000
0
0.00%
Miscellaneous Revenue
154,239
194,812
178,616
176,662
192,058
133,850
145,736
138,850
5,000
3.74%
Transfers
196,930
196,930
196,930
178,558
188,008
190.688
190,688
212,031
21,343
11.19%
TOTAL REVENUES
10 155,767
11,038,569
11,031,550
11,451,959
12327 212
11,794,736
12,052,364
12,138 032
343,296
2.85%
EXPENDITURES
General Government
2,511,970
2,592,649
2,642,223
2,748,464
2,843,957
3,267,676
3,288,676
3,371,797
104,121
3.19%
Public Safety
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
2.01%
Public Works
2,817,981
2,966,674
2,854,540
3,158,490
3,148,743
3,502,808
3,671,808
3,710,025
207,217
5.92%
Other
256,720
283,077
764,875
241,940
15,001
95,928
1,095,928
95,928
0
0.00%
TOTAL EXPENDITURES
10,090,003
10,509,726
11,039,974
11,105,246
11 099 494
12,155,896
13,344,846
12,573,406
417,510
3.43%
UNDER OVER BUDGET $ 65,764 $ 528,843 $ (8,424) $ 346,713 $ 1,227,718 $ (361,160) $ (1,292,482) $ 435,374 $ 4 214
9/11/2020
City of Andover
General Fund
2020 Fund Balance Analysis
on N
9/1112020
Actual
December 31, 2019 $ 9,363,451
2020 Estimated Fund Balance Increase (Decrease) (1,292,482)
Projected December 31, 2020 8,070,969
Less: Snow Emergency
(90,000)
Public Safety
(90,000)
Facility Management
(90,000)
Information Technology
(90,000)
2021 Budgeted Use of Fund Balance
(678,374)
Economic Development
(300,000)
Fiscal Disparities Flunctuation
(300,000)
Prepaids / Inventories
(122,993)
Working Cash Flow
(6,286,703)
Estimated Balance Available for Adjustments
$ 22,899
2020 Working Cash Flow Designation Calculation:
2021 Requested Expenditure - Preliminary Estimate $12,573,406
% of 2021 General Fund Expenditures 50.000%
$ 6,286,703
CITY OF ANDOVER
General Fund
Revenue & Expense Summary
EXPENDITURES
Actual
Actual
Actual
Actual
Actual
Budget
Estimate
Requested'
Budget Change (')
General Government
2016
2016
2017
2018
2019
2020
2020
2021
$
%
REVENUES
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
201%
Property Taxes
$ 7,634,715
$ 8,217,768
$ 8,332,634
$ 8,634,130
$ 8,864,720
$ 9,392,032
$ 9,392,032
$ 9,416,793
24,761
0.26%
License and Permits
452,616
625,906
546,378
562,525
855,831
410,900
595,483
436,450
25,550
6.22%
Intergovernmental Revenues
749,570
733,953
793,932
829,861
822,129
780,806
781,394
813,298
32,492
4.16%
Charges for Current Services
804,684
912,220
843,022
888,944
1,133,160
736,210
816,781
752,360
16,150
2.19%
Fines and Forfeits
99,304
88,600
75,287
73,719
62,349
75,250
55,250
50,250
(25,000)
-33.22%
Interest Income
63,709
68,380
64,751
107,560
208,957
75,000
75,000
75,000
0
0.00%
Miscellaneous Revenue
154,239
194,812
178,616
176,662
192,058
133,850
145,736
138,850
5,000
3.74%
Transfers
196,930
196,930
196,930
178,558
188,008
190,688
190,688
212,031
21,343
11.19%
TOTAL REVENUES
10,155,767
11,038,569
11,031 550
11,451,959
12,327 212
11 794,736
12,052,364
11,895,032
100,296
0.83%
EXPENDITURES
General Government
2,511,970
2,592,649
2,642,223
2,748,464
2,843,957
3,267,676
3,288,676
3,371,797
104,121
3.19%
Public Safety
4,503,332
4,667,326
4,778,336
4,956,352
5,091,793
5,289,484
5,288,434
5,395,656
106,172
201%
Public Works
2,817,981
2,966,674
2,854,540
3,158,490
3,148,743
3,502,808
3,671,808
3,710,025
207,217
5.92%
Other
256,720
283.077
764,875
241,940
15,001
95,928
1,095,928
95.928
0
0.00%
TOTAL EXPENDITURES
10,090,003
10,509,726
11,039,974
11,105,246
11,099,494
12,155,896
13,344,846
12,573,406
4`17,510
3.43%
UNDER(OVER)BUDGET $ 65,764 $ 528,843 $ (8,424) $ 346,713 $ 1,227,718 $ (361,160) $ (1,292,482) $ (678,374)$ 317 214
9/11/2020
Y 0JF
���]'�
O / E
1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.ANDOVERMN.GOV
TO:
FROM:
SUBJECT:
DATE:
Mayor and Councilmembers
Jim Dickinson, City Administrator
Preview 2021 Preliminary Tax Levy
September 15, 2020
0
INTRODUCTION
Each year the City Council is required by state law to approve a preliminary budget and submit a
preliminary levy certification to Anoka County Property Records and Taxation Division. Legislation
requires the certification to take place by September 30th.
The last regular City Council meeting to adopt the 2021 Preliminary Levy is September 151. The
certification will be the outcome of the numerous budget workshops held with the Council over the summer
with the last workshop discussion to be held on September 15' from 6:00 PM to 7:00 PM. The final
discussions will be summarized and presented at the regular September 15`h City Council meeting.
DISCUSSION
At the August 25th Council workshop there were some outstanding items the Council wanted follow-up
information on before setting the 2021 Preliminary Lew This memo and attachments present various
meeting later in the evening_
All calculations now have the most recent taxable market value estimates from Anoka Counv along with
the recently released fiscal disparities valuations and predicted distribution to the City of Andover. Also
each option below continues to focus on supporting city operations providing for road improvements and
needed infrastructure. Lastly each $100,000 of levy will impact a $250,000 home annually about $7.50.
Option I: Original City Staff Proposal
The Preliminary 2021 Budget proposes a total property tax levy of $15,112,245: $9,681,793 (64.07%)
operational levy, $3,166,875 (20.96%) debt service levy, and $2,263,577 (14.97%) capital/watershed levy.
The 2021 Proposed Property Tax Levy is estimated to increase the current City tax rate by 1.30%. That
rate will be applied to the City's growing tax base and will reflect a 4.37% increase in the gross tax levy.
The Council has the right to reduce or keep constant this levy until the final certification date of December
28, 2020.
Option 2: Constant Tax Rate Proposal
The Preliminary 2021 Budget proposes a total property tax levy of $14,946,945: $9,516,493 (63.67%)
operational levy, $3,166,875 (21.19%) debt service levy, and $2,263,577 (15.15%) capital/watershed levy.
The 2021 Proposed Property Tax Levy is estimated to increase the current City tax rate by 0.00%. That
rate will be applied to the City's growing tax base and will reflect a 3.23% increase in the gross tax levy.
The Council has the right to reduce or keep constant this levy until the final certification date of December
28, 2020.
Oration 3: Orieinal Staff Proposal minus $100,000
The Preliminary 2021 Budget proposes a total property tax levy of $15,012,245: $9,581,793 (63.82%)
operational levy, $3,166,875 (21.10%) debt service levy, and $2,263,577 (15.08%) capital/watershed levy.
The 2021 Proposed Property Tax Levy is estimated to increase the current City tax rate by 0.51%. That
rate will be applied to the City's growing tax base and will reflect a 3.68% increase in the gross tax levy.
The Council has the right to reduce or keep constant this levy until the final certification date of December
28, 2020.
Option 4: 2% Gross Tar Levy Increase
The Preliminary 2021 Budget proposes a total property tax levy of $14,769,245: $9,338,793 (63.23%)
operational levy, $3,166,875 (21.44%) debt service levy, and $2,263,577 (15.32%) capital/watershed levy.
The 2021 Proposed Property Tax Levy is estimated to decrease the current City tax rate by 1.39%. That
rate will be applied to the City's growing tax base and will reflect a 2.00% increase in the gross tax levy.
The Council has the right to reduce or keep constant this levy until the final certification date of December
28, 2020.
BUDGETIMPACT
This is the first step in establishing the City of Andover property tax levy for 2021
ACTION REQUESTED
The Andover City Council is requested to receive a brief presentation, discuss, and provide direction to
staff on what tax option and type of presentation is desired at the September 15th City Council meeting to
adopt the 2021 Preliminary Tax Levy.
Jim
y submitted,
Option 1 - Proposed 2021 Property Tax Levy
Option 2 - Proposed 2021 Property Tax Levy
Option 3 - Proposed 2021 Property Tax Levy
Option 4 - Proposed 2021 Property Tax Levy
City of Andover, Minnesota
Property Tax Levy
Codified C M.d Cadillac! Codified Codified Requested Change
2016 2017 TO18 2019 2020 2021 %of Total S %
General Fund Lew
General Operations
$ ],94],528
S 8,254,354
$ 8.543,255
S 0,045,970
S 9,198030
$ 9,561,793
63.27%
S
36],]61
4.00%
Parks RepairlReplacement Items
90,000
90,000
10.000
10.000
120,000
120,000
0.79%
$
0.00%
Total General Fund
8,037,528
8,344,354
0,643,256
8,945,970
9,314,032
9,681 793
640fi%
S
367,761
3.95%
Debi Sconce Funds Lew
2010A G.O. Open Space Referendum Bands
188,291
187,840
188.777
183.969
184.199
/84.078
201M G.O. Equipment Continue
142,885
-
-
-
-
-
20128 G.O. Cep Improv Refunding Bonds
498.435
-
-
-
-
-
2012CTaxable G.O.Abatement Bonds
9]],332
974,418
972,055
969,370
9]6,]00
973,263
2014A G.O. Equipment Certificate
295,470
295,260
294,945
294,525
-
-
2016AG.O. Equipment Condole
-
152,528
143,310
142,837
143,373
-
2018A G.O. Cap Improv Plan Bonds
-
-
-
525,000
433,603
456,344
2019A G.O. Abatement Bonds
-
-
-
-
1,001,090
976,986
2020 G.O. Equipment Certificate
-
-
-
-
350,000
406,224
2021 G.O. Equipment Certificate
170,000
Total Debt Service
2,100,413
1,610,047
1,591
2.115.729
3,089,045
3,166.8]5
20.96%
S
77,830
262%
Other Levies
Community Center Operations Levy
-
-
-
-
-
155,000
1.03%
$
155,000
SDIVI01
Capital projects Levy
Capital Equiparentotroject
250,000
20,000
275,000
275,000
275,000
250,000
1.65%
$
(25.000)
-909%
Capital Equipment purchases
-
50.000
525,000
-
-
-
0.00%
S
11DIVI01
Facility Maintenance Reserve
-
-
50,000
355,000
355,000
355,000
2.35%
S
.00%
Pads Projects
15,000
15,000
15,000
15,000
15,000
15,000
0.10%
$
0.00%
Road B Brides
1,089.146
1,116.079
1169,014
1,254,788
1,287,469
1342,456
8.88%
S
54.987
4.27%
Pedegdan Trail Maintenance
61,838
63,075
100,000
102,000
104,640
106,121
0.70%
$
2,081
2.00%
Lowe Rum River Watershed
40,000
40.000
40.000
40,000
4.000
40,000
0.25%
S
0.00%
Total Other
1,455,964
1,964,154
2,174,014
2,041,780
2,076,509
2,263,57]
14.97%
$
32,068
154%
Gross City Levy
11,593,925
11,938,555
12,416,357
13,103,407
14,479,586
15,112,245
100%
$
632,659
4.37%
Less Fiscal Cupertino Cstnbuecn
1,586,747
1,]36,54]
1,802,963
1,725,448
1,896,892
1,952,248
Lo cal Tax Rate Levy
$ 10.00].1]8
$ 10.202.008
$ 10,613,394
S 11.378.039
$ 12,582,694
S 13,159,999
Less i-oxy Based on Mallet Value
$ 186.291
$ 18],840
$ 188,]]]
S 183,988
S 184,199
S 184,0]8
Net Local Tax Rate Levy
S 9,820,887
$ 10,014,188
$ 10,424,617
S 11,194,050
$ 12,398,495
$ 12,975,921
Adjusted Tax Capacity Value- (1)
25,543,662
26,703,971
30,007,904
]1.604,]11
34,675,332
35,828,582
SDIV/01
4.54%
12.37%
5.32%
9.72%
3.33%
Chanoea
%hange
Tax Capacity Rate"'
36.M7%
37.501%
34.740%
35.419%
35.756%
36.220%
0464%
1.300%
Tax Capacity Rete W/O LRRWSD
38.31496
3].3]4%
34.627%
35.310%
35.855%
Tax Capacity Rate With LRRWSD
38702%
3]]38%
34.952%
35621%
35.942%
Voter Approved Ref - MV
0.00699%
0.00681%
0.00601%
0.00572%
0.00526%
"Adjusted Value determined by adjusting for Fiscal Wapanflis and Tax los errant estimates
"' Rlendad rate due to, the City ofAadoyor Is vying for Lower Rum River Watershed Wsfrict
(1) Adjusted Tax Capacity Value is subject to change.
OV*1on
aI
CITY OF ANDOVER MINNESOTA Attachment
2021 Property Tax Levy
Proposed
2021
Levy
General Fund Levy
General Operations $ 9,561,793
Park Repair/Replacement Items 120,000
Total General Fund 9,681,793
Debt Service Funds Levy
2010A G.O. Open Space Referendum Bonds
184,078
2012C Taxable G.O. Abatement Bonds
973,263
2018A G.O. Capital Improvement Plan Bonds
456,344
2019A Taxable G.O. Abatement Bonds
976,966
2020A G.O. Equipment Certificate
406,224
2021A G.O. Equipment Certificate
170,000
Total Debt Service 3,166,875
Other Levies
Community Center Operations Levy
155,000
Capital Projects Levy
Capital Equipment/Project
250,000
Facility Maintenance Reserve
355,000
Parks Projects
15,000
Road & Bridge
1,342,456
Pedestrian Trail Maintenance
106,121
Lower Rum River Watershed 40,000
Total Other 2,263,577
Gross City Levy $ 15,112,245
City of Andover, Minnesota
Property Tax Levy
Certified Carl Certified Certified Canned Requested Change
2016 2017 2018 2019 2020 2021 %of Total S %
General Fund Lew
General Operations
S ),94),528
$ 8,254,354
$ 0,543,255
$ 8,845,910
S 9,194,032
$ 9,396,493
6287%
3
202,461
2.20%
Pahs RepeidReplecement Items
94000
90000
100000
189,099
120,000
120,0011
0.80%
E
0.00%
Tehl General Fund
8,037.528
8,344,354
8,643,256
0,945,970
9,314,032
91516,493
63.67%
S
202,461
2.17%
Dahl Service Funds Lew
2010A G.O. Open Space Referendum Bonds
185,291
181.040
188,M
183,989
184,199
184,078
2012A G.O. Equipment Certificate
142,885
-
-
-
-
-
2012B G.O_ Cap Improv Refunding Bonds
498,435
-
-
-
-
-
2012C Taxable G.O. Abatement Bonds
91],332
974,418
972,055
969.318
978,180
973,263
2014A G.O. Equipment Certificate
295.470
295.260
294,945
294,525
-
-
2016AG.O.Equipment Certificate
-
152,529
143,310
142,837
143,373
-
2018A G.O. Cap Improv Plan Bonds
-
-
-
525,000
433,603
456,344
2019A G.O. Abatement Bonds
-
-
-
-
110011090
976,966
2020 G.O. Equipment Certifcate
-
-
-
-
350.000
406,224
2021 GO. Equipment Cenifcate
-
170,OW
Total Debt Be,..
2,100,413
1,610,041
11599,087
2,115,729
3,089,045
3,166,815
21.18%
$
77,830
2.52%
Other Levies
Community Canter Operations Levy
-
-
-
-
-
155,00
104%
$
155,000
ODIV101
Capital Projects Levy
Capital EquipmentlProject
250.000
254011
275,000
275,00
215,00
250,00
181%
3
(25,00)
-9.00%
Capital Equipment Pumhaees
-
50,00
525,00
-
-
-
0.0%
S
-
aDIVI01
Faulity Maintenance Reserve
-
-
5400
355,00
355,000
355,000
2.38%
$
-
0.0%
Pence Projects
15,00
15,00
15,00
15,00
15,00
15,000
0.10%
$
-
0.0%
Read S and,
1,09,146
1,116,079
1,169,014
1,254,138
1,281,469
1,342,466
8.98%
$
54,987
427%
Pedestrian Trall Maintenance
61,838
63.075
10009
102.Wo
10(040
10.121
0.71%
$
2,081
2.0%
lover Rum River Watershed
40,000
4400
40,000
40,00
4400
40,000
0.27%
$
000%
Total Other
1,455,984
1.984054
2,174,014
2,041,788
2.076.50
2,263,577
15.15%
5
32,08
1.54%
Gross City Levy
11,593,925
11,938,555
12,416,357
13,10,487
14,479,586
14,946,945
100%
S
467,359
123%
Less Facet Disparities Ustdbullon
1.588,747
1,736,547
1,804963
1,725,448
1,896,892
1,952,246
Local Tax Rab Lew
S 10,00),1)8
S 10.202.008
S 10,613,394
S 11,378,039
$ 12,582,694
S1
Les. Le Based on Market Value
S 186,291
$ 187,640
$ 188,]/)
S 183,989
5 it84,199
S 136,078
Net Local Tex Rah Levy
9,820,887
S 10,014,168
S 10,424,617
S 11.194,050
$ 12.398,495
$ 12,810,621
_L
Adjusted Tax Capacity W.." (1)
__L5 50,662
26,703,971
30,007.904
31,804,711
34,615,332
35,828,582
EDIVI01
4.54%
12.37%
5.32Y.
9.72%
3.33%
Chane
%Chance
Tax Capacity Rate"'
38.441%
37.01%
34]40%
35.419%
35.756%
35.760%
0.004%
0.010%
Tax Capacity Rete WIO LRRWSO
38.314%
37.374%
34.621%
35.310%
35.656%
Tax Capacity Rate With LRRWSD
38.102%
37.738%
34.952%
35.621%
35.942%
Voter Approved Ref - MV
0.00699%
0.00681%
0.00681%
O.W572%
00526%
"AndabW Value determined by adjuadr, WFlscal D.Penf es end Tex Irxrament esdmefes
"' BleMed sate due to the City of Andaverlavying for Lower Rum River Wetushad asMsf
(1) Adjusted Tax Capacity Value is subject to change.
o0ton
a
CITY OF ANDOVER, MINNESOTA Attachment A
2021 Property Tax Levy
Proposed
2021
Levy
General Fund Levy
General Operations $ 9,396,493
Park Repair/Replacement Items 120,000
Total General Fund 9,516,493
Debt Service Funds Levy
2010A G.O. Open Space Referendum Bonds
184,078
2012C Taxable G.O. Abatement Bonds
973,263
2018A G.O. Capital Improvement Plan Bonds
456,344
2019A Taxable G.O. Abatement Bonds
976,966
2020A G.O. Equipment Certificate
406,224
2021A G.O. Equipment Certificate
170,000
Total Debt Service 3,166,875
Other Levies
Community Center Operations Levy 155,000
Capital Projects Levy
Capital Equipment/Project 250,000
Facility Maintenance Reserve 355,000
Parks Projects 15,000
Road & Bridge 1,342,456
Pedestrian Trail Maintenance 106,121
Lower Rum River Watershed 40,000
Total Other 2,263,577
Gross City Levy $ 14,946,945
City of Andover, Minnesota
Property Tax Levy
Km14P1[-D
Community Center Operations Le,
Car68ad
Certified
CeTRad
CenBiad
Cartirad
Requested
1.03%
S
Change
SDIVI01
Capital Projects Levy
2016
2017
2018
2019
2020
2021
%of Total
3
%
General Fund Lew
250,000
251000
275,000
275,000
275,000
200.000
1.67%
S
(25.000)
409%
General Operations
S 7,947,528
$ 0,254,354
S 6,543,256
3 8,045,970
$ 9,194,032
$ 9,461,793
63.03%
6
267,761
2.91%
Pads RepaidReplacement Items
90,000
90,000
100,000
101000
120,000
120,000
0.0094
$
-
0.00%
Total General Fund
8,037,520
1344,354
8,643,256
8,945,970
9,314,032
9,581,793
63.83%
$
267,761
2.87%
Deb! Service Funds Lew
2010A G.O. Open Space, Referendum Bond.
186,291
187,840
188,M
103,989
184,199
164,076
8.94%
$
5,987
4.27%
2012A G.O. Equipment Cedificats
142,085
-
-
-
-
-
0.71%
$
2.081
2,0%
20128G,O. Cep Improv Refunding Bonds
498,435
-
-
-
-
-
027%
S
0.00%
2012C Taxable GO, Abatement Bonds
977,332
974,418
972,055
969,378
976,700
973,263
Total Other
1,455,984
2014A G.O. Equipment Certificate
295,470
295,260
294.945
294.525
-
-
1LOSS
1.54%
Gross City Levy
11,593,925
2016AG.O.Equipment Contexts
-
152.529
143,310
142,837
143,373
-
532,659
3.68Y.
2018A G.O. Cap Improv Plan Bonds
-
-
-
525,000
431,603
456,344
1,896,892
1.952,246
2019A G.O. Abatement Bonds
-
-
-
-
1,001,090
976,968
Local Tax Rate Levy
S 10,007,178
S 10,202,008
$ 10.613.394
2020 G.O. Equipment Certificate
-
-
-
-
350,000
406,224
2021 G.O. Equipment Certifiate
Lineol-ir, saeetlon Market Value
$ 186,291
$ 187,800
$ 188,
$ 183,989
170,000
S 184,078
Total Carl service
2,100,413
1,610,47
1599.007
2.115.729
3.089.045
3.166.875
21.10%
S
77.830
2.52%
Km14P1[-D
Community Center Operations Le,
-
-
-
-
-
1ill
1.03%
S
155,000
SDIVI01
Capital Projects Levy
Capital EqulpmenVPmjed
250,000
251000
275,000
275,000
275,000
200.000
1.67%
S
(25.000)
409%
Capital Equipment Purchases
-
501000
525,000
-
-
-
0.00%
$
SDIVIUI
Facility Maintenance Reserve
-
-
501000
355,000
355,000
355,000
2.3616
S
-
0.00%
Peds Projects
15,000
15,000
15,000
15,000
15,000
15,000
0.10%
6
-
0.0094
Road B Bridge
1,089,146
1,116,079
1,169,014
1,254788
1,287,469
1.342,456
8.94%
$
5,987
4.27%
Retention Trail Maintenance
61,B98
63,075
101000
102.000
101040
106,121
0.71%
$
2.081
2,0%
Lower Rum River Watershed
40,000
40,000
40,000
40,000
40,000
0.000
027%
S
0.00%
Total Other
1,455,984
1,984,154
2.174,014
2,041,788
2,076,509
2,263,577
15.08%
$
1LOSS
1.54%
Gross City Levy
11,593,925
11,938.555
12,416,357
13,103,407
14,479.586
15,012,245
100%
$
532,659
3.68Y.
Less Fiscal Departure Distribution
1,586,747
1,736,547
1,002,963
1,725,448
1,896,892
1.952,246
Local Tax Rate Levy
S 10,007,178
S 10,202,008
$ 10.613.394
S 11,378,039
S 12,582,694
S 13,059,999
Lineol-ir, saeetlon Market Value
$ 186,291
$ 187,800
$ 188,
$ 183,989
S 184.199
S 184,078
NO Local Tax Rata Levy
S 9,020,887
$ 10,014,168
$ 10,424,617
S 11,1941050
$ 12,398,495
S 12,875.921
Adjusted Tex Capacity Value" (1)
25,543,662
26,703,971
30,007,904
31,604,711
34,675,332
35,828,582
SDIVA01
4.54%
12.T%
5.32%
9.72%
3.33%
Chance
%Chance
Tax Capacity Rate...
36.447%
37.501%
U.740%
35.419%
35.756%
35940%
0.184%
0.510%
TO Capacity Rale WAD LRRWSD
36.314%
37.374%
34.627%
35.310%
35.656%
Tae Capacity Rete With LRRWSD
38.702%
37738%
34.952%
35.621%
35.942%
Voter Approved Ret - MV
0.00699%
0.001 1%
0.0088194
0.00572%
0.00526%
"Adfusted Value detemi by adjuster, for Flsnl Disparities and Tax Incroment estimates
"Bh ntkd rate due to the Gly of Andover levying far Lower Rum River Watershed Unfold
(1) Adjusted Tax Capacity Valva is subject to change.
CITY OF ANDOVER, MINNESOTA Attachment A
2021 Property Tax Levy
Proposed
2021
Levy
General Fund Levy
General Operations $ 9,461,793
Park Repair/Replacement Items 120,000
Total General Fund 9,581,793
Debt Service Funds Levy
2010A G.O. Open Space Referendum Bonds
184,078
2012C Taxable G.O. Abatement Bonds
973,263
2018A G.O. Capital Improvement Plan Bonds
456,344
2019A Taxable G.O. Abatement Bonds
976,966
2020A G.O. Equipment Certificate
406,224
2021A G.O. Equipment Certificate
170,000
Total Debt Service 3,166,875
Other Levies
Community Center Operations Levy
155,000
Capital Projects Levy
Capital Equipment/Project
250,000
Facility Maintenance Reserve
355,000
Parks Projects
15,000
Road & Bridge
1,342,456
Pedestrian Trail Maintenance
106,121
Lower Rum River Watershed
40,000
Total Other
2,263,577
Gross City Levy
$ 15,012,245
City of Andover, Minnesota
O 1 OV -N
Property Tax Levy
Certified Certified cartifiad certified Certified Requested Change
2016 2017 2016 2019 2020 2021 %of Total $ %
Gambrel Fund Lew
General Operations
E ],94],528
E 8,254,354
$ 8.543,258
E 0,045,970
E 9,194,032
E 9,216.793
62.42%
E
24,761
0.27%
Perks Repair/Replacement Items
90,000
90,00
100,000
100,000
120,000
120,000
0.01%
E
0.00%
Total Genbral Fund
8,037.528
8,344,361
8,643,256
8,945,970
9,314,032
9,338,793
63.23%
$
24,761
0.27%
Not service Funds Lew
2010A G.O. Open Space Referendum Bonds
186.291
187.840
fill
183.989
184,199
184,078
201M G.O. Equipment Cenificate
142,085
-
-
-
-
-
20128 G.O. Cap Improv Refunding Bonds
498,435
-
-
-
-
-
2012CTaxableG.O.Abatement Bonds
977,332
974,418
972,055
989,378
976,780
973,263
2014A G.O. Equipment Cenilude
295,470
295.260
294.945
294,525
-
-
2016AGO. Equipment Cenificate
-
152,529
143,310
142,837
143,373
-
201BA G.O. Cap Improv Plan Bands
-
-
-
ws'obo
433.603
456,344
2019A G.O. Abatement Bonds
-
-
-
-
1,001,090
976.9135
2020 G.O. Equipment CenlOcate
-
-
-
-
350,000
408,224
2021 G.O. Equipment Certificate
170,000
Total Debt Service
2.100.413
1.610.047
1.599.087
2.115.729
3.069.045
3.168.075
21.44%
E
T' 830
2.52%
Other Levies
Community Canter Operations Levy
-
-
-
-
-
155,000
1.05%
$
155,000
SDIVMI
capital Prolbats Levy
Capital EquipmenVProjaot
250,000
250,000
275,000
275,000
275,000
250,00
1.89%
8
(25,00)
.9.01
Capital Equipment Purchases
-
500,000
525,000
-
-
-
0.00%
S
-
SDIVMI
Facility Maintenance RBseNe
-
-
50,000
355,000
355,000
355,000
2.40%
S
-
a.m%
Perks Projects
15,000
15,000
15,000
15,000
15,000
15,000
0.10%
$
-
0.00%
Road 8 Bridge
1,009,146
1,116,079
1,169,014
1.254,788
1,287,469
1,342,456
809%
E
54,987
4.27%
Pedestrian Tmil Maintenance
81,838
63,075
100,000
102,000
104,40
105,121
0.72%
S
2,081
2.00%
Lower Rum River Watershed
40,000
40.000
40.000
40.000
40.000
40.000
0.27%
$
0.00%
Total Other
1,455,984
1,984,159
2,174,014
2,041788
2,076,509
2,263,5]/
15.32%
E
32.068
1.54%
Gross City Levy
11,593,925
11,938,555
12,416,357
13,103,487
14,479,508
14,769,245
100%.
E
289,659
t00%
Less Fiscal Oisprimms !Distribution
1,586,747
1.736,547
1,802,983
1.725,448
1.898,892
1,952,246
Local Tax Rah Levy
E 10,007,178
E 10,202,008
E 10,813.394
E 11,378,039
E 12,5824694
E 12,816,999
Less Lev, Based on Market Value
$ 186,291
S 187,840
S 188,777
$ 183,989
f 184,199
E 184,078
Net Local Tex Rah Levy
S9.820.887
_L_10.014.168
E 10,424.617
_L11,191.050
_LI2.398.495
_LI2.632.921
Adjusted Tax Capactty Value" (1)
25,547,662
26,703,971
30.007,904
31,604,711
%,675,332
35,828,582
BDIVIoI
454%
12.37%
5.32%
9.72%
3.33%
Change
%Chume
Tax Capacty Rate...
30447%
37.501%
34.740%
35.419%
35.758%
35260%
0.496%
-1390%
TU Capacity Rate NO LRRWSO
38.314%
37.374%
34.627%
35.310%
35656%
Tax Capacity Rate Nth LRRWSO
38702%
37738%
34.952%
35.621%
35.942%
Voter Approved Ref -MV
0.00699%
0,0681%
0.00681%
0,0572%
0.00526%
"Adjusted Value determined by adjusling far fiscal asperities and Tax Increment ec6.dtea
---Blended rata due to the City of Andover levying for Lower Rum River Watershed DSMC
(1) Adjusted Tax Capacity Value is subject to change.
CITY OF ANDOVER, MINNESOTA Attachment A
2021 Property Tax Levy
Proposed
2021
Levy
General Fund Levy
General Operations $ 9,218,793
Park Repair/ReplacementItems 120,000
Total General Fund 9,338,793
Debt Service Funds Levy
2010A G.O. Open Space Referendum Bonds
184,078
2012C Taxable G.O. Abatement Bonds
973,263
2018A G.O. Capital Improvement Plan Bonds
456,344
2019A Taxable G.O. Abatement Bonds
976,966
2020A G.O. Equipment Certificate
406,224
2021A G.O. Equipment Certificate
170,000
Total Debt Service 3,166,875
Other Levies
Community Center Operations Levy
155,000
Capital Projects Levy
Capital Equipment/Project
250,000
Facility Maintenance Reserve
355,000
Parks Projects
15,000
Road & Bridge
1,342,456
Pedestrian Trail Maintenance
106,121
Lower Rum River Watershed
40,000
Total Other
2,263,577
Gross City Levy
$ 14,769,245