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Home My WebLink AboutWK - October 25, 2011k C I T Y Li NDOVEA 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.ANDOVERMN.GOV City Council Workshop Tuesday, October 25, 2011 Conference Rooms A & B 1. Call to Order — 6:00 p.m. 2. 2011 Budget Implementation Progress, September 2011 Investment Report & Letters of Credit - Project Escrow Report - Administration 3. 2012 Budget Review - Special Revenue, Debt Service, Capital Project, Enterprise, & Internal Service Funds - Administration 4. 2012 Budget Development Discussion — Focusing on General Fund - Administration 5. 2011 -2012 Council Goals Update - Administration 6. Other Topics 7. Adjournment &WIL L C I T Y FINDow-30P 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator 2011 Budget Implementation Progress, September 2011 Investment Report & Letters of Credit - Project Escrow Report October 25, 2011 INTRODUCTION The overall City of Andover 2011 Budget contains total revenues of $28,910,245 and total expenditures of $30,785,805. The $1,875,560 of expenditures over revenues is largely due to prepaying debt in order to save on interest expenditures. The 2011Budget includes a total property tax levy of $10,856,299: $7,500,802 (69.09 %) operational levy, $1,929,112 (17.77 %) debt service levy, and $1,426,385 (13.14 %) capital/watershed levy. This reflects a zero percent gross levy increase as compared to the 2010 budget. DISCUSSION The following represents Citv Administration directives and departmental expectations for 2011: 1. Expenditure budgets while approved, expenses are to meet with the spirit that needs are fulfilled first, expansions of service and special requests are to be reviewed with City Administration before proceeding. 2. Departments are committed to search for the best possible prices when purchasing goods and services. 3. Departments are committed to continually searching out new efficiencies and to challenge the status quo of how the City provides services. 4. Departments are committed to searching out collaborative opportunities with our neighboring government agencies to facilitate efficient and cost - effective utilization of governmental assets and personnel 5. Departments are committed to developing effective consistent and ongoing communications with City residents, businesses and other stakeholders. The following attachments are provided to assist discussion in reviewing 2011 progress, other documents may be distributed at the meeting: 1. General Fund Expenditure Budget Summary -Budget Year 2011 through September 2011 2. Investment Maturities Summary —September 2011 (Investments managed by City Treasurer) 3. Letters of Credit — Project Escrow Report (as of October 20, 2011) ACTION REQUESTED The Council is requested to receive a presentation and provide direction to staff. submitted, Attachments CITY OF ANDOVER General Fund Budget Summary Totals Budget Year 2011 2010 1 2011 REVENUES Budget Sep YTD %of Bud Final Budget Sep YTD %of Bud General Property Tax $ 7,308,495 $ 3,737,332 51% $ 7,191,602 $ 7,217,219 $ 3,700,016 51% Licenses and Permits 237,055 233,474 98% 329,901 250,080 267,472 107% Intergovernmental 567,498 323,633 57% 570,097 558,215 414,845 74% Charges for Services 543,500 530,119 98% 755,184 580,200 607,122 105% c Fines 100,750 78,343 78% 104,780 105,750 66,401 63 %� Investment Income 65,000 22,828 35% 70,368 65,000 25,381 39% Miscellaneous 83,400 99,682 120% 136,684 84,900 104,799 123% Transfers In 196,930 196,930 100% 196,930 196,930 196,930 100% Total Revenues S 9,102,628 $ 5,222;341,_ 57% S 9,355,546 $ 9,058,294 '_ $..5,382,966 59 %. 2011 2010 EXPENDITURE Budget Sep YTD % of Bud Final Budget Sep YTD % of Bud GENERAL GOVERNMENT Mayor and Council $ 104,251 $ 66,478 64% $ 100,710 $ 106,956 $ 87,514 82% Administration 132,967 88,369 66% 131,218 138,157 100,378 730/c Newsletter 23,000 13,694 60% 17,094 27,500 19,391 71% Human Resources 60,744 32,240 53% 54,968 36,221 30,217 83% Attorney 178,500 114,861 64% 172,775 178,300 114,114 64% City Clerk 96,828 67,814 70% 95,166 103,333 75,279 73% Elections 49,126 19,369 39% 37,927 6,750 4,779 71% Finance 202,011 147,577 73% 194,865 212,967 159,539 75% Assessing 152,500 141,914 93% 144,760 152,500 140,817 92% Information Services 155,812 99,513 64% 136,931 154,871 103,983 67% Planning & Zoning 328,449 231,808 71% 327,566 355,258 235,319 66% Engineering 391,087 274,981 70% 389,037 414,408 310,954 75% Facility Management 581,716 319,596 55% 421,850 553,739 327,839 59% Total General Gov 2,456,991 1,618,214- 66% 2,224,867 2,440,960. -_., - 1,710,123 ; 70 %�: PUBLICSAFETY Police Protection 2,599,246 1,949,434 75% 2,599,246 2,615,407 1,991,555 76% /g`✓7,1�P Fire Protection 1,070,385 631,338 59% 967,716 1,077,084 744,115 69% Protective Inspection 346,282 231,750 67% 330,709 363,789 252,149 69% Civil Defense 15,909 13,334 84% 15,450 16,463 13,385 81% Animal Control 9,970 4,819 48% 6,952 9,970 7,892 79% Total Public Safety _ :.. 4,041,792 2,830,675 _. 70% 3,920,073 4,082,713 _ 3,009,096 74 %. PUBLIC WORKS Streets and Highways 556,452 404,318 73% 518,989 578,050 416,127 72% Snow and Ice Removal 489,381 343,339 70% 537,948 489,315 348,899 71% Street Signs 195,562 131,720 67% 166,244 196,712 131,700 67% Traffic Signals 36,000 16,515 46% 25,830 36,000 15,087 42% Street Lighting 36,400 21,359 59% 30,885 36,400 21,489 59% Street Lights - Billed 200,000 122,275 61% 186,320 206,000 123,590 60% Park & Recreation 880,633 571,209 65% 827,910 916,832 648,950 71% Recycling 118,838 75,267 63% 109,034 122,273 78,466 64% Total Public Works 2,513,266 .1,686,002 67% 2,403,160 2,581,582 1,784,308 69% OTHER 170,079 24,953 150% 24,953 45,000 21,960 49% Total Other 170,079 24,953 15% 24,953 45,000 - 21,960 49% Total Expenditures S 9,182128 $ 6,159,844 67% S 8,573,053 $ -. 9,150,255 S 6,525,487 71 %'] NET INCREASE (DEC REASE) ; $ '.(79,500) - $: (937,503) S 782,493 $ (91,961)'. S (1,142,521) ti N d L r d i L y C C N N L o_ F, v` v r -• �1 b 00 o N M ON N b M _i m N 7 5` OMi (ND O n p 0 N 69 69 ° T oo h 01 h M �o N_ ... l- W a h h 7 N - - h d' � W 1p" M M M N .. N M o0 C 69 b9 i M 7 00 l- 00 00 00 h ` e0 .may .�-i N N h C\ 01 O O M M O N ON 00 r- F" -It C; - N V (ON r- O h ON N N N M C'F 06 a 69 69 M a, O N 00 N �c (O .--i h 00 %0 \0 M a 7 h h l� e' n .c _ N M N � ' --� l� C1 Cl V b 00 a O .�. W 01 M N - t. (O CN � V'i ^ M N h h N V' .•i h l ^ -- w�00 cl� N N X� 69 69 69 ffyy (ryy O ,t � O � !.i .� W 4+ � m cV y •pd � v a V] � L• a �i f-+ Y i L o_ F, v` v r -• O N O N O r O N W U W ^O ad W h 0 W LL O v F1 4 F S 11 'k v �S h� c. i � .rte j 0 O ti r U O 0 Y N a m N m Y p Q Co m C Y co c c Co -R C m m 0 C (6 m p Y C m f3 C R Y C Y Y m f0 C N W m _D N N m E E :d N E E o c .� E m rn c a s E m O N R U a J Y a >> Y J J d> 3 3 a>'i a>'i a>'i a3i a3i a3i a>'i a3i a>'i a>'i c c aci aci aci m aci aci aci c m c a� c m d m Q o 0 0 0 0 0 0 0 0 0 0 0 Q Q Q Q Q Q Q Q Q Q¢¢ X CO °o Q. o M m 0 W 0 m R Lo 2 �O N 0 N 0 N 0 Cp ti O 0 0 0 0 0 O O Q� pp dp O O O O O C C C C C U U U U U Wa 0 0 0 0 0 r o 0 0 o w c o Q Q Q Q N Q CL N O.. d o d 0 d 0 d 0 a a a a o¢ o a C W o C:, 0 0 0 0 0 0 0 0 0 o to N Q N N N O O 0 0 0 0 O O 0 0 0 0 OD a O O O l0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 F O N O" 0 0 0 0 0 0 0 0 O W O N 00 O O O O V O l0 O O O� O W O M CO N L!J N M O N O N W m M C�7 Q css 61> ee� » (ts E» va cs} va Fsa vs 6» ._ CD m # O _o M O L v M m °v �° °w T U m to Oo o v ao M M ao o w 0 N d d c J U C N J J d J iZ N N N O C N N U N N N J a) E > C n n m m Q w m a —o —o E E Q o W U N N 0 E N m N C O O d n y y a O D U U c Cl E Cl E a s " w a v E d R m w M EE M. E m U co W rn -o v Y '_ m o 0 Cj 0062 O -6 J J O Q C 2 m J m 0 0 a ¢ W .0.. a � m .m. cn y a a fn N Z O N m C C Q Q m > y N a y (W O O N O W p 3: o 0 c -5 . m a W _ (OD m m -a h c v m O` > E .0.. O O .0 E E O m U) Y 'm a 3: 3: F- F- a 3: O O. p� M N R M 0 b 0 ry M M 'r N N N N # h V h h `a `O b b q O O O O O O O O O O O O v F1 4 F S 11 'k v �S h� c. i � .rte j 0 O ti r U O 0 Y N a m N m T Y O F )OVE, 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: FROM: SUBJECT: DATE Mayor and Councilmembers Jim Dickinson, City Administrator 9 2012 Special Revenue, Debt Service, Capital Projects, Enterprise & Internal Service Funds Budget Discussion October 25, 2011 INTRODUCTION The Council has had a number of reviews of the 2012 Proposed General Fund Budget that will be supported by the 2012 Tax Levy. The Council did adopt at the September 6`h regular Council meeting a Preliminary 2012 total property tax levy of $10,856,299: $7,557,857 (69.62 %) operational levy, $1,907,551 (17.57 %) debt service levy, and $1,390,891 (12.81 %) capital/watershed levy. The Council has the right to reduce or keep constant this levy until the final certification date of December 28, 2011. The proposed levy will result in a zero percent (0 %) increase in the gross tax levy. This aeenda item will focus on all the other City fund budgets. Other Funds: The attachments to this staff report are draft budgets for all the other funds outside of the General Fund within the City. The attachments are grouped by fund types' bolded below: For the most part these budgets are self explanatory, with the exception of the Community Center Economic Development Authority (EDA) and Enterprise Funds. The detail of the Community Center Fund was presented at the September workshop by the Recreational Facilities Manager, the EDA Fund detail will be presented to the EDA at their November meeting, and the Enterprise Funds are driven by a rate analysis. I will provide a brief presentation of the attached budgets and answer any questions the Council may have. The Special Revenue Funds (pgs 1 — 24) are established to justify and account for revenue sources to finance particular functions or projects. Revenues for these funds come from a variety of sources (taxes, fees, gifts, grants or other contributions). Expenditures from these funds are normally restricted by statute, local ordinance or grant agreement. Also the funds may be used for either operations or capital outlay as legal restrictions mandate. Administration will be discussing with the Council the following funds: 1. Economic Development Authority Fund 2. Lower Rum River Watershed Fund 3. Capital Equipment Reserve Fund 4. Charitable Gambling Fund The Debt Service Funds (pgs 25 — 64) account for the accumulation of resources for, and the payment of general long -term principal and interest. Repayment of the debt through principal and interest payments to bond holders is backed by the full faith and credit of the City of Andover. Administration will be discussing with the Council the overall debt service spreadsheet and how the individual Debt Service Funds relate to the spreadsheet. The Capital Project Funds (pgs 65 — 92) are used to account for the acquisition or construction of major capital facilities or equipment financed by a variety of funding sources, including tax levy, debt, special assessments, grants or other governmental fund resources. Administration will not be discussing these funds in detail, these funds are the primary funds that facilitate the annual Capital Improvement Plan (CIP). The Enterprise Funds (pgs 93 — 100) are dependent on multiple factors such as community growth and demand for and usage of the service. The Enterprise funds are generally in line and step with the rate analysis done for these funds as part of the CIP development and review. Administration will not be discussing these funds in detail, these funds are the primary funds impacted by the rate analysis studies that facilitate the annual Capital Improvement Plan (CIP Internal Service Funds (pgs 101 — 106) are used to account for services that are provided to other City Departments, or to other governments, on a cost reimbursement basis. Administration will be discussing with the Council the following funds: 1. Central Equipment Fund 2. Risk Management Fund ACTION REQUESTED The Council is requested to review the staff report, attachments, receive a presentation, and provide direction to staff. 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Q�(a N Q_ CD a. NDOVE 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator 2012 Budget Development Discussion — Focusing on General Fund October 25, 2011 (D INTRODUCTION City Administration along with Department Heads is working on finalizing a proposed 2012 Annual Operating Budget. Administration is looking for City Council direction as the preparation of the 2012 Annual Operating Budget proceeds. On September 6h, the City Council did adopt the 2012 Preliminary Tax Levy of $10,856,299: $7,557,857 (69.62 %) operational levy, $1,907,551 (17.57 %) debt service levy, and $1,390,891 (12.81 %) capital/watershed levy. The Council has the right to reduce or keen constant this levy until the final certification date of December 28, 2011. If ultimately adopted the proposed IM would result in a zero percent (0 %) increase in the gross tax lew. DISCUSSION The following are the 2012 Budget Development guidelines that were adopted at the April 5t' 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 through the use of sustainable revenue sources and operational efficiencies. Progress note: Recently updated Anoka County Assessor taxable market value figures for the City of Andover are reflecting a 4.31% decrease in total taxable market value. The City will not receive any Market Value Homestead Credit in 2012 &2013 from the State of Minnesota, that program was replaced with a new Market Value Exclusion Program. 2) Continue with the current procurement and financial plan to appropriately expend the bond proceeds generated from the successful 2006 Open Space Referendum. Progress note: The Open Space Advisory Commission and City Staff continue to evaluated properties that could be the third open space property purchase. 3) A fiscal goal that works toward establishing the General Fund balance for working capital at no less than 40% of planned 2011 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 2011 adopted General Fund budget. Progress note: With property tax revenues making up over 80% of the total General Fund revenues (up from 74% just two years ago) additional cashflows designations are necessary. The proposed 2012 budget is currently targeting a 45% General Fund Fund Balance. 4) A commitment to limit the 2012 debt levy to no more than 20% 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. Progress note: The 2012 preliminary levy is 17.5701o, this guideline will be achieved. 5) A comprehensive review of the condition of capital equipment to ensure that the most cost - effective replacement schedule is followed. Equipment will be replaced on the basis of a cost benefit analysis rather than a year based replacement schedule. Progress note: This is being done as part of the 2012 -2016 Capital Improvement Plan (CIP) development process. A Public Hearing was held on the 2012 -2016 CIP on October 18'. 6) A team approach that encourages strategic planning to meet immediate and long -term operational, staffing, infrastructure and facility needs. Progress note: City Administration is hopeful the Anoka County City /County /School District Cooperation and Collaboration project will help achieve this guideline. 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. Progress note: The City Council formally adopted 2011 -2012 Council Goals on June 7th. These goals pay special attention to fiscal values, commercial & residential development or redevelopment, collaboration opportunities, service delivery and livability /image goals. Fund Balance Forecast, Proposed 2012 Tax Levy, and Proposed 2012 General Fund Budget Updates: Administration will review with the Council the attached: 1. Pay 2012 Valuation Estimates 2. 2011 General Fund Balance Analysis 3. Proposed 2012 General Fund Revenue &Expense Summary 4. Proposed 2012 General Fund Expenditure Budget Summary — By Department. _Q_ Staffing: No new staffing requests were made by Departments for the 2012 budget. Administration's first request, if funding were available (approximately $75K), would be to exercise the recall of the Public Works employee that was laid off as part of the 2010 budget process. No furloughs or hour reductions are anticipated at this time. With various position vacancies, Administration has and continues to closely monitor staffing availability and budget to maintain adequate service levels to the public. Personnel Related Implications: To date the following are projected issues facing personnel related expenses: In Administration's opinion the current salary compensation package is competitive with other government entities. Administration and Human Resources continually review position -based salaries in detail to confirm competitiveness. As part of the budget process, pay steps for eligible employees will be included in the 2012 budget proposal, but no cost of living adjustment (COLA) is recommended. Administration is currently in active negotiations with the Public Works Union to secure a contract agreement for 2012. 2. A midyear review of the health plan was conducted with our broker on July 26a`: projected rates for 2012 are not looking favorable. Based on that meeting the current proposed 2012 budget for health insurance is carrying a 25% increase, with future hopes that active marketin of f the group will ,yield a lesser or no increase. Well the marketing worked and the renewal rates came back at 7 %., and with a 6 month premium prepayment the rate increase will be at 4.5 %. The 2012 budget has been amended to reflect the positive marketing. The City currently offers the employees a high deductible plan ($5,000 family, $2,500 single) with a health spending account (HSA), this was implemented in 2006. As part of the program, the City pays for 100% of a single health insurance premium, 76% for a family health insurance premium and contributes annually to the employees HSA. 3. At the most recent legislative session, legislature approved increased employee and employer contributions to the Public Employee Retirement Association (PERA) as part of the most recent public pension legislation, the necessary modifications are implemented into the budget and the current increase is reflected in the PERA special levy. Contractual Departments: 1. The City Attorney 2011 contract included a 1% increase over the 2010 rate. Discussion for the 2012 contract indicates, if City employees are not granted a COLA, the legal service contract would be treated the same. I '' ) 2. At the September 6th Council meeting, the City Council approved the 2012 City of Andover Law Enforcement Contract with the Anoka County Sheriffs Office. The 2012 Law Enforcement expenditure budget is $2,693,896 which is offset by a Police State Aid revenue budget of $112,860 and School Liaison revenue budget of $84,828 reflecting a net tax levy impact of $2,496,208. The 2012 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 (reduced from 12 hours per day in the 2011 contract). c. School Liaison Officers in the middle school and high school d. Patrol Investigator e. Effective March 1, 2012 an additional Investigator f. 50% of the Crime Watch Program's coordinator position. It should be noted that the Sheriff's Department always provides the required number of deputies for all hours contracted by the City. If the Sheriff s Department has a 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. Council Memberships and Donations /Contributions: The following memberships /contributions are included in the proposed 2012 General Fund & Budget: • North Metro Mayors Association $13,709 • Association of Metropolitan Cities (AMM) $ 9,047 • Mediation Services $ 3,323 • YMCA — Water Safety Program $ 7,500 • Alexandra House $ 5,000 • Youth First (Program Funding) $ 5,000 • Northwest Anoka County Community Consortium $10,000 JPA with other cities • Teen Center Funding (YMCA) $21,000 • Lee Carlson Central Center for Family Resources $ 1,500 The following donations /contributions are in the proposed 2012 Charitable Gambling Fund Budget: • Alexandra House $5,000 • Youth First (Program Funding) $3,500 • Senior High Parties $1,000 Please note that any funding coming from the Charitable Gambling Fund is contingent on available resources. _y_ ACTION REQUESTED The Council is requested to receive a presentation and provide direction to staff on how to proceed with the 2012 budget and levy. ro N M O O h i O 0 M n n 0 M a C O d n r n � ao Q � C @ �U N � U o N n 0 @ % z ? 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F, AIN � if O Y Qw rid: N co �t t ktk 2' r H ?tv ;c,�`� - � � #?? y''35.^ Fbati �' � x FS � � Sl� � �� .r- atiF N m 5• y X r z t Nx�i d N d sr ve 3 v inn d Y yc wg b� jl� a cA 3=� o G i°1� �ASZ d x��s'- � ur. �Z�td N O N m ob a oz N m a d `� O U N m a U F O N fZ fft m CL O O O O O O O O O O O O O O O O O O O O O O U) AIN N if O Y Qw rid: N co �s a 0. ;c,�`� - � � N m y X r z t Nx�i d N d sr ve 3 v inn d Y yc wg b� jl� O cA o G d � a X Art F O O vtN m a O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Lq O LR O SOO_ O_ th M N N Y rid: �s a ;c,�`� - � � y X r z t Nx�i 'e.0 4f sr ve yc wg b� jl� City of Andover 10/20/2011 General Fund 2011 Fund Balance Analysis 2011 Estimated Budget December 31, 2010 $ 5,110,905 2011 Estimated Fund Balance Increase (Decrease) 120,332 Projected December 31, 2011 5,231,237 Less: Snow Emergency (80,000) Public Safety (80,000) Facility Management (80,000) Information Technology (80,000) Public Safety / South Coon Creek Water Main (200,000) Economic Development (300,000) Prepaids / Inventories (206,666) Working Cash Flow (4,168,674) Estimated Balance Available for Adjustments $ 35,897 2011 Working Cash Flow Designation Calculation: 2012 Requested Expenditure $ 9,263,720 % of 2012 General Fund Expenditures 45.00% $ 4,168,674 O (+I O M N 1A Oct O O w CO o 0 (D — Cl) v fp co O M fop LOO OOD V � � N d' N (MD (MO W O N � O M O N M M O O N V C% (00 r OND O M r M O 7 N M (0 C11 o uri `r N 7 N rl 000 O - W N m V N N M N (r0 O �_ V M � t0 O N M o O LO o M N a N O O M m M Oct M M M m m r M r M N M N (MO r N r M M N M M M O 0 N cl N O L 0 0 0 0 0 0 0 0 o o O o a(P J r-: o 0 0 e 0 N O r (h q O O O i d C>] t (O r 00 0) o v U- M N O M o �+ d 4a 00 00 r N � m 9 7 m O (+I O M N 1A Oct O O w CO o 0 (D — Cl) v fp co O M fop LOO OOD V � � N d' N (MD (MO W O N � O M O N M M O O N V C% (00 r OND O M r M O 7 N M (0 C11 o uri `r N 7 N rl 000 O - W N m V N N M N (r0 O �_ V M � t0 O N M o O LO o M N a N O O M m M Oct M M M m m r M r M N M N (MO r N r M M N M M M O 0 N cl N O L K V N (0 u� M O o o o O o o M J d L r C7 a n r o ro M O M W M d O N M N O O 0, � d M O (0 O O O O adi N W O N M M fp r O O M r M M A <' E M N o N fp M r O 0 0 M O N N N p O W r fA M O to O O O O O y, N O N N r O M M d rnc- r o M m 0 o o iri o o 0 v CO w M O O N N N f0 O E m r LLI 7 O 3 N LL Z d d C' (00 O o o Mr M ti W LL r_ W w o 0 m o r ^ v O o r v 0 (o M 0 05 N (N+> in y, a Q I� F d U � c � d d O O O W r r N M (0 0 A O N r r i! 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E ES7 4 O lD 1 V ^ M O N °V M D ` R ll cl M V' cp c °� P P CO ;P - :b f!1 _f`Z Fk:_ 1 C N O D VE 0 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US 10 FROM: SUBJECT: Mayor and Council Members Jim Dickinson, City Administrator 2011 -2012 Council Goals Update DATE: October 25, 2011 INTRODUCTION On June 7h the City Council adopted the City of Andover 2011 -2012 Goals and Values. The values and goals were summarized into the following categories: 1. Fiscal 2. Commercial/Residential Development/Redevelopment 3. Collaboration 4. Service Delivery 5. Livability/Image DISCUSSION At the meeting, City Administration will make a brief presentation summarizing progress being made on the 2011 -2012 Goals and Values. ACTION REQUESTED Receive a brief presentation, review and discuss the progress being made on the 2011 -2012 Council Goals and Values. City of Andover 2011 -2012 Goals and Values Adopted June 7, 2011 Fiscal Values: Statement: The City recognizes the following fiscal values as the basis for delivering current and future services to the residents of Andover. 1. Assure city financial stability through cost effective services. 2. Focus spending on community needs; wants need to be supported by new or redirected sustainable revenues. 3. Explore new revenue streams. 4. Don't commit dollars today that will commit the City to unsustainable future expenses. Progress Report: The 2011 budget is currently following Administrative directives consistent with the adopted Fiscal Values. The 2012 Budget is being developed with specific guidelines that were adopted by the City Council. Looking forward the City continually is analyzing services and current and future infrastructure improvements to determine sustainability. City of Andover 2011 -2012 Goals and Values Adopted June 7, 2011 Commercial/Residential Development/Redevelopment Goals: Value statement: The City wants to be supportive of those invested in or wanting to be invested in our community. 1. Review TIF district expirations; discuss future planning and options available which may include the creation of new TIF Districts. 2. Facilitate upgrades or redevelopment of blighted or underdeveloped commercial /industrial parcels. 3. Help stimulate business growth in Andover through more business friendly municipal costs, regulations and support programs. 4. Develop a business outreach plan to improve City relationships with the business community. 5. Analyze existing commercial areas to determine if expansion is feasible and seek out new areas to serve the community. 6. Continually evaluate how to meet sewer /water needs of any proposed development projects. 7. Review City development review processes to reduce unnecessary development costs Progress Report: The TIF districts status is reviewed monthly with the EDA. The EDA has also started the process to acquire blighted properties making way for future redevelopment options. The City Council has eased signage restrictions, have agreed to reduce commercial water utility connection charges. City Staff has increased involvement with the local chambers of commerce and is continually making efforts to get out and visit business owners to determine their needs. Relative to evaluating sewer /water needs of proposed development, the primary involvement has been offering municipal service at the time of reconstruction of roadways. City of Andover 2011 -2012 Goals and Values Adopted June 7, 2011 Collaboration Goals: Value statement: The City is supportive of collaboration efforts that are cost - effective and improve efficiency in delivering services. 1. Rethink how we deliver existing basic city services and seek lower cost with increased productivity. 2. New collaboration opportunities must be a win -win for the participating cities. 3. Continue to work on developing working relationships with: school district, county, and adjoining cities; the goal being to reduce costs, improve delivery of services, and be as efficient as possible. 4. Work with waste /garbage haulers to determine if a more efficient garbage collection process for the community can be achieved. Progress Report: Administrative directives for the 2011 budget and the Council adoptee 2012 budget development guidelines stress seeking out efficient and cost effective services. The City is pursuing collaborative opportunities with the County, School Districts, and neighboring cities. City Administration is currently working with the County to determine if the County Facility Maintenance Management System could provide efficiencies to the City. City of Andover 2011 -2012 Goals and Values Adopted June 7, 2011 Service Delivery Goals: Value statement: The City is committed to providing efficient and cost - effective city services. 1. Determine if the City should reduce maintenance on parks not used or useable for cost savings; consider elimination of tot lots; focus development on larger parks and an expanded trail system. 2. Review the City relationships with the local sports associations to help provide for exceptional program delivery to the community. 3. Pursue paperless opportunities whenever possible and feasible. 4. Analyze the "administrative fine" process to reduce use of courts, increase local revenues, and improve code compliance. 5. Explore opportunities with law enforcement to improve community policing. 6. Pursue local programming during summer or school days for the community youth by effective utilization of the Community Center and the City's relationships with local service organizations. 7. Continually review our processes to reduce unnecessary or unwanted service deliveries. 8. Discuss employee salaries and the review process with the budget development process, this should include reviewing salary ranges, cost of living adjustments (COLA), longevity, and merit based pay. Progress Report: The Park Commission along with City Staff is evaluating all City Park properties to determine future uses and improvements. Along with this process the Park Commission has invited the local sports associations to participate in the process. The City is currently pursuing a paperless City Council packet and City Staff is continually encouraged to use electronic meanings of communication to limit paper use, although we realize there still is a need or a requirement for paper options too. City Administration and the City Attorney have been researching administrative fines and will make a presentation to the City Council in early 2012. The City Council recently supported a teen after- school program with the YMCA. This program in conjunction with the Youth First program are intended to start meeting the early teen programming needs within the community. Employee salaries are annually evaluated; comparisons with other comparable communities are showing the City is competitive. City Administration is evaluating a conversion to PTO (paid time offl versus the current sick and vacation leave program. Updated 2U1 u census aata is aeing usea as a root Jor economic aevelopment muriceting. MINNESOTA- REVENUE 2011 Law Change: A New Homestead Market Value Exclusion replaces the Homestead Market Value Credit The 2011 Legislature repealed the homestead residential Market Value Credit (the agricultural credit did not change), and enacted a similarly designed homestead Market Value Exclusion. This change is effective for taxes payable in 2012. The following synopsis is intended to help local governments understand this law change. Expiring Law: The Homestead Residential Market Value Credit • Homesteads received a credit on their tax statements reducing their gross tax. • As shown in the chart below, the credit equaled 0.4% of the first $76,000 in market value. It was reduced by 0.09% of the market value over $76,000 until it hit $0 at $413,800 of market value. • The state reimbursed local governments for the sum of the market value credits granted to individual taxpayers on tax statements. As a result, some of the local governments' levy came from the state as credit reimbursement payments, and some from property tax payments. • When the state cut its reimbursement payments, local governments had to budget for a gap between their levy and what they received. Local governments may have levied more, cut some spending or both. New Law: The Homestead Market Value Exclusion • A portion of homestead market value will be excluded from taxation. • As shown in the chart on the next page, the exclusion equals 40% of the first $76,000 in market value. It is reduced by 9% of the market value over $76,000 until it hits $0 at $413,800 of market value. $350 $304 at $76,000 $300 $250 v $200 d U $150 $100 $50 800 $- C O O 00 00 000 1 `90 acP -000 -000 -000 a � 6'6' P -000 -000 000 Q -000 000 Market Value • The state reimbursed local governments for the sum of the market value credits granted to individual taxpayers on tax statements. As a result, some of the local governments' levy came from the state as credit reimbursement payments, and some from property tax payments. • When the state cut its reimbursement payments, local governments had to budget for a gap between their levy and what they received. Local governments may have levied more, cut some spending or both. New Law: The Homestead Market Value Exclusion • A portion of homestead market value will be excluded from taxation. • As shown in the chart on the next page, the exclusion equals 40% of the first $76,000 in market value. It is reduced by 9% of the market value over $76,000 until it hits $0 at $413,800 of market value. $35,000 $30,000 $25,000 C H $20,000 3 X $15,000 W $10,000 $5,000 $30,400 at r r r O 90 '8 01 Q 2 �O rcP 00 00 '000 '000 '000 '000 '000 '000 '000 '000 '000 Market Value • The state will no longer pay a share of the tax on homesteads, but homesteads have less value subject to taxation. • The removal of the state spending on credits means property taxpayers, as a whole, will pay more if levies remain the same. • The reduction in the tax base for homesteads means non - homesteads will pay a higher share of the levy, and a large share of homesteads could pay more given that exclusion amounts and other factors vary. • Local governments will receive the full amount that they levy from their taxpayers. How do credits and exclusions affect tax calculations? The prior law credit was deducted from a gross tax while the exclusion will reduce the taxable value. Changing taxable value means outcomes won't be identical. Old Law: New Law: The Credit The Exclusion Estimated Market Value $116,000 $116,000 Exclusions $0 $26,800 Taxable Market Value $116,000 $89,200 Class Rate 1% 1% Net Tax Capacity $1,160 $892 Tax Rate* 105.810% 110.920% Gross Tax $1,227 $989 Credit $268 $0 Net Tax $959 $989 *The tax rate change used here reflects estimated average statewide rates for 2011 under either approach, assuming no changes in levies. Levy decisions and local tax base dynamics will affect the change in rates. How might the change impact local government levies and budgeting and property taxes? There are three key considerations: • Local governments will receive the full amount they levy from their taxpayers. • Local governments do not need to plan for further state reimbursement cuts — because there is no longer a payment to cut. • Local governments should recognize that removing $292 million of credits from the system, and changing the composition of the tax base, will create large tax increases for some properties. This may increase sensitivity by taxpayers to levy decisions. Example: Budgeting and Tax Shift Scenario Context for Taxes Payable in 2011. In August 2010, "City A" was planning for a 2011 levy of $2,000,000. Approximately $1,900,000 was going to be paid by taxpayers and $100,000 by the state in the form of Market Value Credit reimbursements. Local officials then learned the city would have a $50,000 cut to its MVC Reimbursements, which meant the city would only receive $1,950,000 of a $2 million levy. City A decided to levy $2,040,000 for 2011. Officials anticipated they would make up almost $40,000 of the $50,000 cut with the levy increase, and cut their planned spending by $10,000. City A expected the levy of $2,040,000 would bring in approximately $1,990,000 (with $1,940,000 from taxpayers and $50,000 from the state). Decisions for Taxes Payable in 2012. Because there is no longer a credit, and thus no longer a portion of the levy coming from the state, the full levy will come from taxpayers. As a starting point, eliminating the credit for 2012 means city officials will have three general approaches: • Constant Levy: If City A keeps its levy constant at $2,040,000, taxpayers are actually asked to pay $100,000 more than the $1,940,000 they paid in 2011(a 5.2% increase). • Constant Taxes: Levying $1,940,000, keeps the total coming from taxpayers the same (a 0% increase), but the city loses $50,000 in revenue. • Constant Revenue: Levying $1,990,000 keeps the amount of revenue constant, but the city is asking taxpayers to pay $50,000 more (a 2.6% increase). Example Assumptions To give some perspective of the tax shifts that might enter into this decision, assume the following net tax capacity (NTC) tax base information: Taxes Payable 2011 Taxes Payable 2012 Total NTC tax base $6,700,000 $6,366,384 Non - Homestead NTC $3,000,000 $3,000,000 Homestead NTC $3,700,000 $3,366,384 620 homes at $70,000 MV $434,000 $260,400 644 homes at $150,000 MV $966,000 $813,114 575 homes at $400,000 MV $2,300,000 $2,292,870 Also assume that the city rate is 30% of the total tax rate (for allocating the credits for 2011). r Tax Shifts Under Various Options. The following chart summarizes the levy options listed above. It identifies the total size of the levy and the shares paid homesteads and non - homesteads (and the paid and unpaid state shares for the 2011 baseline). Under all of the options, even where taxpayers pay the same total amount of taxes, there will be tax increases for non - homestead properties and some homestead properties. 2,500,000 1- $2,040,000 Sample Levy Options vs. 2011 Baseline $2,040,000 $1,940,000 $1,990,000 Total Levy 2,000,000 au -UUU Constant Taxes Constant Revenue Total Levy $2,040,000 $2,040,000 $1,940,000 i ° State- unpaid Total Revenues (% chg) $1,990,000 $2,040,000 (2.5 %) $1,940,000 ( -2.5 %) credit 1,500,000 - — 30.473% 31.258% M State -paid credit 1,000,000 - - - -- +- — ■ Non - Homestead 500,000 1,079,000 0 0 -- 1,026,000---- - - - - -- 1,052, ,00- Taxes i Homestead E Taxes 2011 Baseline Constant Levy Constant Taxes Constant Revenue The tax shifts of the three alternatives can also be summarized as follows: 2011 Constant Levy Constant Taxes Constant Revenue Total Levy $2,040,000 $2,040,000 $1,940,000 $1,990,000 Total Revenues (% chg) $1,990,000 $2,040,000 (2.5 %) $1,940,000 ( -2.5 %) $1,990,000 (0 %) City Tax Rate 30.448% 32.043% 30.473% 31.258% Average Tax (% change) $70,000 home $129.14 $150,000 home $385.50 $400,000 home $1,214.20 Non - Homestead Tax Change $134.58 (4.2 %) $127.98 ( -0.9 %) $131.28 (1.7 %) $404.58 (4.9 %) $384.73 ( -0.2 %) $394.67 (2.4 %) $1,277.77 (5.2 %) $1,215.08 (0.1 %) $1,246.45 (2.7 %) 5.2% 0.1% 2.7% A Final Note. This example illustrates tax shifts due to the conversion from credits to the exclusion in isolation from other discussions that might affect property taxes. Aid reductions and service demands will also be a significant factor in the local budgeting calculus. These other changes will also affect a property's tax calculation. CONNECTING & INNOVATING SINCE 1913 Elimination of the Market Value Homestead Credit and new Homestead Market Value Exclusion Assessing the impact in your city: factors to consider This document outlines the factors city officials need to take into consideration when trying to determine what the impact of the conversion to the new Homestead Market Value Exclusion (HMVE) program will be on city taxpayers, the city budget, and city revenues. It does not go into detail on how the new program will work. For more information on the HMVE program please visit the League website or contact League staff. Key points Cities with larger proportions of tax base in residential homesteads, particularly lower value homes, will see a bigger tax base decrease and more tax burden shifting as a result of the new exclusion. The immediate effect of the new exclusion program will be decreases in city and other local government tax bases. That means tax rates will need to rise in order to generate at least the same amount of property tax dollars as in 2011. While conversion to the new system may cause temporary confusion and shift the property tax burden to some extent, local governments will be better able to make budget and property tax decisions and will be clearly accountable to their taxpayers for those decisions. Composition of tax base Lower value homes ($76,000) receive the maximum exclusion. The exclusion percentage falls as home value increases and is at zero at a home value of $413,800. The League has done city by city estimates for what the tax base loss will be for taxes payable in 2012. Property tax bills reflect the levy decisions of not just the city, but the county and school districts as well. This means that in addition to the city tax base composition, the tax base of the county and the school district (s) must be considered. Even if there is not a lot of lower value homestead property within the city there may still be significant tax burden shifting if the county has a larger proportion of lower value homes. 145 UNIVERSITY "E. WEST Fxom: (651) 281 -1200 EAx (651) 281 -1299 ST. PAUL, MN 55103 -2044 TOLL FREE: (800) 925 -1122 WEE: WWW1MC.ORG Page 2 Levy decisions The extent to which the tax rate increases will depend on the amount of lost tax base. The only way to avoid the tax rate going up would be to lower the tax levy. Levy increases will exaggerate the tax rate effects. As part of local levy decisions, city councilmembers will need to decide whether and to what extent to recoup lost LGA and MVHC reimbursement. Levying to cover reductions in these revenue streams will add to the upward pressure on the overall levy. As described above, levy increases will almost certainly mean tax rates go up. Past strategy for dealing with MVHC reimbursement cuts Increasingly, cities across Minnesota set their levies in anticipation of reductions in their MVHC reimbursements. In other words, they levied for more than what they actually needed so that after the cuts were factored in, they took in the actual dollars needed. The communities that did this may be able to lower their levies, thereby mitigating the effects of the new HAVE. Other pressures on levies, however, such as energy costs, employee healthcare costs, service demands, and capital maintenance may mean that lowering the levy may not be feasible. Questions or looking for help estimating the effects in your city? Contact one of the following League staff: Gary Carlson 651- 281 -1255 gcarlson@lmc.org Rachel Walker 651- 281 -1236 rwalkerglmc.org Review resources related to the MVE conversion on the LMC website: hq: / /www Imc orgipage /l /mvhcchan eg s isn LEtGO CONNECTING & INNOVATING MINNESOTA SINCE 1913 CITIES Market Value Exclusion 101 October 2011 The Market Value Exclusion (MVE) program (hereafter referred to as "the exclusion ") replaced the Market Value Homestead Credit (MVHC) program for taxes payable in 2012 and beyond. This guide describes how the exclusion works and highlights some of the issues that cities should keep in mind when examining the effects of the new program on their communities. Many of the issues relate to the ways that different aspects of the property tax system interact. A detailed description of the overall property tax system can be found in the "Property Taxation 101" guide. An overview of the new exclusion program and will be available on the League's site. Background During the 2011 special session, legislators eliminated the MVHC program, creating a savings of more than $260 million for the state budget. Cities had experienced years of cuts to the reimbursement payments from the state, leaving them with shortfalls in their property tax levies at the end of the year. The table below shows the amount cities expected to receive in reimbursement and the actual amount paid by the state for each year of the program (2002 through 2011). The state fully reimbursed cities for the amount of credit going to homeowners in only two years since the program's inception (2002 and 2007). The elimination of the program means that cities will no longer have to deal with the unpredictability and in consistency of reimbursement payment amounts. The new exclusion program, however, has created a lot of questions for local officials and property owners. The exclusion program begins with taxes payable in 2012. Year Original Amount Final Amount 2002 87,512,765 87,512,765 2003 85,539,919 65,425,091 2004 85,290,722 66,279,257 2005 82,636,505 65,087,094 2006 78,921,393 62,809,103 2007 75,935,548 75,935,548 2008 75,810,435 63,310,311 2009 76,770,261 57,204,103 2010 82,053,176 12,106,217 2011 est. 60,246,987 12,148,508 145 UNIVERSITY AVE. WEST ST. PAUL, MN 55103 -2044 PHONE: (651) 281 -1200 FAx: (651) 281 -1299 TOLL FREE: (800) 925 -1122 WEB: WWW.LMC.ORG How it works for homeowners: Much like in the MVHC program, homeowners will not have to take any action in order to benefit from the market value exclusion. It is applied automatically. The maximum exclusion will go to homes valued at $76,000 or less. The exclusion at that level is 40% of market value. For a $76,000 home, that means $30,400 of value is not taxable. In other words, all property taxes are applied only to the remaining $45,600 of market value. As home value increases, the portion of market value eligible for exclusion phases out and is at zero percent for homes valued at more than $413,778. Note that market values are determined in the year prior to the year in which taxes are paid. For example, values used to calculate taxes payable in 2011 were set in early 2010. Property owners will receive notices stating the value of their property for 2012 taxes early in the spring of 2012. That will be the first time that homestead owners see the amount of their value excluded. Below is a sample calculation of total taxes due (city, county, and school district taxes) before and after the exclusion from the Department of Revenue: Sample Home Market Value $76,000 1 $150,000 $300,000 $450,000 Previous Law: MVHC Net Tax Capacity (market value x 1% class rate $760 $1,500 $3,000 $4,500 Gross Tax at rate of 105.81% (rate x tax capacity) $804.16 $1,587.15 $3,174.30 $4,761.45 Current MVHC $304.00 $237.40 $102.40 $0 Net Tax (total tax less credit) $500.16 $1,349.75 $3,071.90 $4,761.45 New Law: Exclusion Market Value Exclusion $30,400 $23,740 $10,240 $0 MV after exclusion $45,600 $126,260 $289,760 $450,000 Home Net Tax Capacity (market value x 1% class rate $456 $1,263 $2,898 $4,500 MVHC Credit $0 $0 $0 $0 Net Tax at rate of 110.92% (rate x tax capacity) $505.80 $1,400.48 $3,214.02 $4,991.40 *the total tax rates used in this example are statewide averages before and after the ettects of me exclusion What it means for cities The immediate effect of the exclusion is a decrease in the tax base. The valuations used for calculating taxes owed in 2012 were set in early 2011. They won't be updated until early 2012 for taxes payable in 2013. So, a portion of homestead value will be excluded and values for other kinds of property will not be updated. The extent of the decrease in tax base depends on the portion of homestead property each city has. The tax base decrease will mean that in order to generate the same amount of city property tax dollars as in 2011, city tax rates will have to go up. For example, if prior to the conversion a city's tax base was 1000 and its tax levy was 100, the tax rate would be 10 %. Now, in that same city the tax base has been reduced 40% to 600. The city still needs to generate 100 in property taxes. The rate climbs to almost 17 %. For many cities, it will likely be very difficult to hold levies flat given the repeated cuts to Local Government Aid (LGA) payments and to ongoing cost pressures, like the cost of healthcare, fuel and infrastructure maintenance. The exclusion will result in a shift in tax burden from homestead properties to other kinds of property. The extent of this shift will be influenced by the portion of all homestead property made up of lower value homes. The more lower -value homes a city has as a portion of its tax base means more tax burden shifting. In many communities, lower value homes will pay more in taxes even if the levy remains flat. This is because of the increase in tax rate necessary to generate the same amount of tax levy. This effect is more likely in cities where a high portion of property is lower value homes. Property tax bills, of course, reflect the levy decisions and tax bases of not just the city, but also the county, the school district and any special districts. The tax bases of all local governments will be affected by the new exclusion program. A given city may not see a big decrease in its city tax base and therefore experience little shifting of city tax burden. The county containing that city may have a lot of lower -value homes and therefore experience a big tax base loss. That will affect property owners within the city. Other issues to consider The new HMVE program will interact with other aspects of the tax system, namely Tax Increment Financing (TIF), Local Government Aid (LGA), and market value levy limits. The interactions are described briefly below: MVE and TIF: The new program will mean that current values of TIF properties will be adjusted but the Dept. of Revenue has indicated that the base year values will NOT be adjusted. This will result in a decrease in the increment captured and may cause problems for cities in paying off debt associated with the TIF district. MVE and LGA: The current LGA formula takes city tax base into account in distributing the LGA appropriation. The exclusion will reduce tax capacity in each city. That will mean a reduction in the capacity side of the need vs. capacity comparison the formula makes. MVE and market value levy limits: The Dept. of Revenue has indicated that market values for determining HRA and EDA levy limits and certain debt limits will be the values after the effects of the exclusion. 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