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City Council Agenda Packet 11-17-1997 SpecialAGENDA SPECIAL MEE'T'ING • MONTICELLO CITY COUNCIL Monday, November 17, 1987 - 8 p.m. Mayor: Bill Fair Council Members: Clint Herbst, Brian Stumpf, Roger Carlson, Bruce Thielen 1. Call to order. 2. Workshop for 1998 Budget. 3. Adjournment. WWrICELL0 MEMO TO: Mayor & City Council Members FROM: Rick Wolfsteller, City Administrator DATE: November 10, 1997 RE: Proposed 1998 Budget Revisions Based on direction received from the first budget workshop session, I have attempted to present a revised budget for council review that could accomplish a goal of reducing the non - debt portion of the tax levy increase from the preliminary dollar amount of $329,348 down to $99,549. Percentage wise, this would reduce the non -debt levy increase originally proposed at around I I% down to 3-1/4;6. As you will recall from the first workshop session, some suggestions were made in cutting specific capital outlay expenditures such as reducing funds for the tree planting program and additional items were requested by the Housing &. Redevelopment Authority for a marketing program and land acquisition in the redevelopment area along the river. Since our first workshop, I've also tried to incorporate $40,000 for the storm water management study proposal along with phase I architectural fees for the National Guard/Community Center totaling $164,799. The result of these changes where that although some park projects were delayed or cut for next year and reserve funds were proposed for expenditures in the tree reforestation program along with using water fund access reserves for a possible storage building purchase, the requests by the HRA for additional funds along with the need for budgeting money for the architectural design fees for the Community Center used up all of the cost savings I came up. In order to actually be able to reduce the tax levy, we need to find more items or projects to cut or simply use additional reserve funds that are available. At this point, the budget proposal is to reduce the tax levy by $229,000 by using Liquor Store Reserves. M. 1II) IIA I, 2411 It,, —I.,. l, 14)ail, 1147, M% 111h24245.1 h 1:1_411711 •I,, Ih ,.104.(11 4 If In rul Nhh,%kok, 4Iw)(;A I C'-- RJ %I-1-Ik,,\1N SS IN' h Q I"A 1170. 1 � 1(,121:711.7: Proposed 1998 Budget Revisions Page 2 The following is a brief summary of the proposed changes in the budget that were outlined above: * Parks - Capital Outlay $70,000 -Delay three additional balllields at NSP park until 1999 and partially fund only in 1998. * Delete Cardinal Hills Tot Lot $20,000 * Shade Tree - Capital Outlay $45,000 -Reduce boulevard tree planting program from 1,800 to 900 trees. * General Reforestation - C.O. $25,000 -Matching Grant Assistance * City Hall, Capital Outlay $44,799 * Water Department, Cap. Outlay $65,000 -Equipment Storage Building Reserve * $40,000 Capital Outlay *$0.00 * $22,500 Tree Fund Reserves * $25,000 Tree Fund Reserves * $0.00 * $65,000 Water Fund Access Reserves * HRA, General Fund $5,000 * $35,000 General Fund -Develop marketing program/industry * Funding Assistance $0.00 * $35,000 Capital Outlay Fund -Land Acquisition in redevelopment area along river. * Community Center $0.00 * $164,799 Capital Outlay Fund -Phase I Architectural Design Fees As I previously noted, the above modifications would not by themselves, result in a tax levy reduction unless we use additional reserve funds to reduce the levy. To reduce the levy, it is proposed that Liquor Store Reserves in the amount of $229,799 be used. Rather than simply indicating that some of the expenditures listed above be paid by Liquor Store Funds, 1 am recommending that we transfer the liquor funds to various debt service funds and reduce the debt levy by an equal amount rather than reducing the non -debt levies. The result is actually the same in that we can lower our tax levy by this $229,000 but by leaving our General Fund and Capital Outlay Levy higher, we can protect our future levy limit 1:.\I IYFII:h:\RII:K\IIUIN IFT.MM Proposed 1998 Budget Revisions v Page 3 authorizations. If we reduce our levy in the General Fund or Capital Outlay Fund this year, we could be penalized next year as future levy limits are based off of what you levy the previous year. Since debt levies are always allowed as additional levies above any maximum established by the Department of Revenue we're better off indicating that our debt levy is reduced this year and keeping our other levies higher. The Council should remember that we are simply using $229,000 from our liquor reserves to pay for such items as architectural design fees, marketing program funding, and riverfront land acquisition costs. I recently obtained information from the County Auditors Office concerning the proposed tax levies and tax rates that apply to the school, county, hospital district along with the city. I've included a breakdown of each jurisdictions proposed levy and tax capacity rate and as you can see, the overall preliminary tax capacity rate, while increasing, is certainly not as high as first expected. The proposed tax capacity rate for city tax payers based on each jurisdictions maximum proposed tax levy would be 119.036 compared to 112.618 in 1997. Overall, this is only a 5.7% increase. Fortunately for us, the school district is proposing a decrease in their tax capacity rate, likely due to additional state funding. This helps offset our larger increase because of the WWTP bond issue. Another interesting note is that most commercial and industrial properties will likely see a reduction in their taxes because of the tax rate changes made by the state. Most commercial and industrial properties will receive a 13% reduction in their tax capacity values and even though the tax rates could go up 5% or more, they will still receive a reduction in their taxes. The same is true for many residential home owners who have homes valued above $90,000. It is likely their property taxes, even with the maximums proposed by each jurisdiction, will be the same or less than 1997. On the other hand, lowered valued residential property owners will have increases to their taxes based on the percentage increase shown on the preliminary estimates of about 5%+. I've enclosed an example of various valued commercial and residential properties to give you an idea of what the taxes could he next year vs. this year. These estimates are based on the maximum levies proposed by each jurisdiction and could actually be lower if the school, county or city lowers its levy as we are now discussing. While the Capital Outlay Fund and the Liquor Fund have sufficient reserves to cover the items suggested in the 1998 budget, the balances remaining in both funds would just be enough to cover the proposed city hall portion of the new community center project. $400,000 would be available in the Capital Outlay Fund and about $410,000 in the Liquor Fund for use as funding for the City Hall portion of the now community building. This would mean that we would not have any additional reserves left in the Capital Outlay Fund for future projects without levying additional funds in future years nor in the Liquor Fund until we start to add back some earnings from the liquor store. 1 mentioned this only to let you know that although we do have good reserves in the General Fund and still have reserves available from the tree fund of approximately $100,000 the Capital Outlay Fund C \0FY11:R\H1VK\RUIM1KT.MM Proposed 1998 Budget Revisions Page 4 and the Liquor Fund could be reduced substantially under the 1998 budget proposal and the upcoming community center project. While the general fund has projected reserves of over two million dollars at the end of the year, most of these funds are needed to be used as operating funds during any particular year to cover the first half of each year's expenditures until taxes are paid. As an additional note, our sewer and water access funds are starting to create larger fund balances, but again these funds should be earmarked for some type of sewer or water equipment maintenance or improvement project and should not be necessarily considered as available for general type expenditures. Now that better information is available on what the overall tax rates might be in 1998, you may be more comfortable with lowering the tax levy by an amount less than the $229,000 I proposed. With the Liquor Funds being used for part of budget, our maximum tax rate for the city would be 26.275, down from the maximum originally proposed at 27.874. If, for example, you only reduced the tax levy by $129,000 and kept $100,000 in for starting to replenish the Capital Outlay Fund reserves, it would increase the city's tax rate by 0.63 to 26.905. Overall, commercial and industrial properties will likely see a decrease in their property tax bills and even with the maximum levies proposed by each jurisdiction, some residential property owners will also see a decrease in their bills. Our Public Hearing on adopting a tax levy and budget for 1998 is scheduled for 5 p.m. Wednesday, December 3, 1997. Our Public Hearing Notice needs to be published by Thanksgiving and should have the proposed annual budget and tax levy included in the notice. The Council also would have opportunity to amend the budget at the final public hearing if desired. CA0VVIC1?\HICK\HU1X1KT.MM Euud TAS LEVY SUMMARY 1998 BUDGET ALL FUNDS Net Payable Net Payable 1997 Adjusted Levy Before 1998 Adjusted Levy After HACA Adj. Levy After npductingHACA pa-vahle 1998 HAA Dedra tinwHACA General $1,967,526 $2,486,950 $259,157 $2,227,793 Library 31,095 31,095 0 31,095 Transportation 14,604 16,612 0 16,612 Shade Tree 0 0 0 0 OAA 977 2,175 0 2,175 HRA 12,966 14,795 0 14,795 Debt Service 557,575 1,232,807 0 1,003,008 Capital Imp. Revolving 475137 521.7.1 26.275 491.736 TOTAL $3,059,880 $4,276,170 $259,157 $3,787,214 Net Levy Increase to Cover Debt - $627,785 Net Levy Increase for Non -debt Portion of Budget - 99-54 Net Certified Levy Increase - $727,334 Payable 1989 Tax Capacity Rate.. . . . 14.283 Payable 1990 Tax Capacity Rate ..... 16.187 Payable 1991 Tax Capacity Rate ..... 15.511 Payable 1992 Tax Capacity Rate ..... 16.492 Payable 1993 Tax Capacity Rate ..... 16.313 Payable 1994 Tax Capacity Rate ..... 17.527 Payable 1995 Tax Capacity Rate.. . 18.228 Payable 1996 Tax Capacity Rate.. . 18.509 Payable 1997 Tax Capacity Rats ..... 19.136 Est. Payable 1998 Tax Capacity Rate. 26.275 Tax Tax '88/Payable 1989 $ 15,405.139 14.283 $2,198,008 '89/Payable 1990 15,873,242 16.187 2,568,106 '90/Paynble 1991 16,161,043 15.511 2,506,132 '91/Payable 1992 15,513,574 16.492 2,558,554 '92/Payable 1993 15,490,500 16.308 2,526,216 '93/Payable 1994 15,154,786 17.527 2,652,527 '94/Payable 1995 15,586.930 18.228 2,841,185 '95/Payable 1996 15,792,922 18.509 2,922,800 '96/Payable 1997 15.993,989 19.136 3,059,880 '97/Paynble 1998 (est.) 14,413,597 26.275 3,787,214 FLTN General Library Transportation Shade Tree UDAG OAA HRA EDA SCERG CMIF Debt Service Liquor Water Sewer Cemetery Capital Imp. Water Access Storm Sewer Access Sewer Access TOTAL REVENUE AND EXPENDITURE SUMMARY 1988 BUDGET 1991 REVENUE EXPRNDi_ MES $2,876,200 $2,876,200 32,295 32,295 69,635 69,635 6,900 20,725 12,840 59,000 1,600 1,600 515,960 596,000 215,740 2,120 5,555 124,000 120 0 1,499,090 1,688,973 1,828,650 1,643,350 218,305 418,740•• 563,800 969,435- 0 0 579,948 579,950 74,900 10,000 25,000 0 $8,728,958 $9,092,023 • includes $619,450 Depreciation --contributed assets sewer •' includes $201,100 Depreciation --contributed assets water 1999 REVENUE F:XPENDM TRES $3,278,995 $ 3,278,995 32,295 32,295 72,030 72,030 8,550 71,430 4,690 0 2,900 2,900 438,800 402,555 35,880 2,120 5,740 0 120 0 2,000,685 1,816,042 2,017,450 1,987,974 246,900 425,325 622,020 1,203,355 24,200 31,550 672,000 673,799 80,720 65,000 80,560 40,000 324.440 0 $9,849,651 $10,005,370 SUMMARY OF PROJECTED REVENUES, EXPENDITURES AND FUND BALANCES (CASH 6 INVESTMENTS) PROJREV: 11/10/97 PROJECTED 1998 1998 PROJECTED FUND BALANCE 12/31/97 PROJECTED REVENUE PROJECTED EXPENDRLRES BALANCE 12131/98 General $2,558,725 $3,278.995 $3,278,995 $2,558,725 Library $7,975 $32.295 $32,295 $7,975 Tree $127,845 $8,550 $71,430 $64,965 OAA $10,530 $2.900 $2.900 $10,530 Water $148.320 $246,900 $224,225 $170,995 Water Access $341,515 $80,720 $65,000 $357235 Sewer $124,875 $622.020 $583,905 $162,990 Sewer Access $544,875 $324,440 $0 $869,315 Transportation $1,100 $72.030 $72,030 $1,100 Liquor 5396.200 $2,017,450 $1.987,974 $425.676 Capital Outlay Revolving $403.368 $572,000 $573,799 $401.569 HRA $42,635 $438.800 $402,555 $78,880 UDAG $112,460 $4,690 $0 $117,150 EDA $150,820 $35,880 $2.120 $184,580 SCERG $3,095 $5,740 $0 $8.835 CMIF $420 $120 50 $540 Storm Sewer Access $25,000 $80,560 $40,000 $65.560 Cemetery 329.Ann S24 2Q➢ 531.550 522-450 SUBTOTALS $5.029,558 $7,848.290 $7,368,778 $5,509,070 Debt Service General Obligation Bonds $721205 $828.904 $230.700 $1,319,409 Special Assessment Bonds $2,188,309 $669.646 $1,268,380 $1,789.575 Tax Increment Bonds 511.716 5284.395 5299 212 (53.1111 SUBTOTALS $2,921,230 $1,982,935 $1,798,292 $3,105,873 TOTALS $7,950,788 $9,831,225 $9,167.070 $8,614.943 PROJREV: 11/10/97 I GENERAL FUND SUMMARY 1998 BUDGET Taxes 1838 139.2 Current Ad Valorem $2,386,950 $2,137,625 Penalty/Interest 1,000 100 Tax Increments --Kmart 84.300 86.050 Lic naps and Pprmi B nein as $2,572,250 $2,223,775 s - Liquor 24,900 24,900 Beer 1,025 1,030 Set Ups 300 325 l.i a a nnd Pprmi a Non $ 26,225 $ 26,255 - -S minpas Building Permits 152,000 150,000 Variances/Conditional Uses 2,000 2,500 Dog Licenses 125 125 Others 5.100 5.050 Inter,GovPrnmPnW $ 159,225 $ 157,675 Fire Department Aid 45,000 34,900 Police Department Aid 22,000 25,000 State Highway Aid 41.000 41.000 Charges forSServic $ 108,000 $ 100,900 a General Government 1,000 1,000 Public Safety (Township Contract) 65,360 60,970 Streets - C.S.A.H. Mtne. 7,700 6,600 Deputy Registrar 110,000 105,000 Other 675 650 Subdivision Fees 7,500 5,000 Special Processing Fee (Garbage) 15,000 16,000 Recycling Incentive 12,000 12,000 Inspection Fees 25,000 5,000 Garbage Cart Rental R_000 8.000 E 252,235 E 217,220 Eines Animal Impoundment 15.000 18.000 Miacpllnneo Revon +p $ 15,000 $ 18,000 ,A Interest on Investments 121,435 103,525 Sale of Property 325 350 Other & Rental of Property 9.300 13.500 Re0lnda R imh ,rs 8 131,060 $ 117,375 and manta Other Reimbursements 15-00 _ 15_000 $ 16,000 $ 15,000 TOTAL GENERAL FUND REVENUE $3,278,995 82,876,200 GEMNDR.RUM: I VIO97 GENERAL. FUND SUMMARY 1998 BUDGET EXPENDITURES LQ$g 1891 Mayor and Council $ 32,450 $ 30,425 Administration 306,575 236,000 Finance 102,080 100,990 Insurance 63,915 63,470 Audit 13,500 13,500 Legal 47,500 28,000 Planning & Zoning 166,085 109,885 Inspections --Bldg. Official 153,415 163,905 Assessing 16,550 15,900 Deputy Registrar 108,820 98,665 City Hall 44,185 34,980 Computer 75,575 35,260 Elections 5.600 0 TOTAL GENERAL GOVERNMENT $1,136250 $ 930,980 Lew Enforcement 8 333,325 $ 323,475 Fi-e 172,210 140,565 Civil Defense 9,345 8,710 Animal Control 39 050 34-100 TOTAL PUBLIC SAFETY $ 552,930 $ 506,850 Inspection $ 90,775 $ 43,540 Admin. & Engineering 133,140 126,090 Streets & Alleys 325,550 308,325 Snow & Ice 60,720 97,710 Street Lighting & Parking Lots 67,700 62,760 Shop & Garage 37,860 37,050 Refuse Collection 263.100 321-555 TOTAL PUBLIC WORKS $ 978,836 $ 997,020 Senior Citizens Center $ 37,000 $ 37,000 YMCA/Community Ed. 25,000 25,000 Information Centor/Museum 1.695 1090 TOTAL HEALTH & WELFARE $ 63,695 $ 63,690 Parks & RecJCemetery It 377-24 6 242410 TOTAL PARKS & RECREATION 8 377.240 $ 242,410 Community Development ! 129 046 S 1249,50 TOTAL COMMUNITY DEVELOPMENT $ 159,045 $ 124250 Misc.--Severance Beneflte f 11.000 is 11.000 TOTAL MISCELLANEOUS $ 11,000 $ 11,000 TOTAL GENERAL FUND EXPENDITURES $3,278,995 $2,876200 GENFUrmESUM; 1v10197 SUMMARY DEBT SERVICE FUNDS 1998 BUDGET FORECAST REVENUE 1322 1889 Current ad valorem: 605,022 1,003,008 Interest: 91,780 95,255 Special asmt—county: 506,788 389,638 Transfer in—tax increment: 295,500 282,985 Transfer in—Liquor fund: TOTAL REVENUE ♦♦ttttlttttiit•tttiititli•t••tttt/tti•illi/tti/♦//••tiiiiitttit/•/ti•/tiitltittiittt/♦ EXPENDITURES Principal: 1,180,000 1,375,000 Interest: 486,291 415,966 Paying agent fees: 8,182 7,326 Interest exp.: 14.500 17.750 TOTAL EXPENDITURES CAPITAL OUTLAY ITEMS 1998 BUDGET FUND/ FUNDING nn .PANT ITEM AMOUNT SOURCE Administration: File cabinets: (2) basement (1) administration (1) utility billing (1) assessing S 9,000 General Fund Microfilm reader/printer 14,000 General Fund Plan holder 3-200 General Fund $ 26,200 Deputy Registrar: Typewriter table S 150 General Fund Parks: Klein Farms Park improvements $ 40,000 Capital Outlay Pathway - Ellison Park to Miss. Dr. 15,000 Capital Outlay Prairie Creek Park improvements 3,500 General Fund Add9 ballfields (3) - NSP Park (1st hall) 40,000 Capital Outlay Freeway Park - parking lot (2nd half) 13,000 General Fund River/Bridge Park enhancements - MCP initiatives 60,000 Capital Outlay Hillside Cemetery wrought iron fence ($38,500 less '94 budgeted amount of $9,500) 29,000 General Fund Picnic tables 4,000 General Fund Mowers (2) - (1) replacement (1) new 2b,790 General Fund Pickup, 2 -wheel drive 16,000 General Fund Dump truck with plow, 1 ton, 4x4 38,000 General Fund Hard surface 4th St_ ice rink (skate boarders) & play structure improvements 40,000 Capital Outlay Adopt -n -park seed $ for volunteers _5-00 Capital Outlay $334,290 Liquor: Carpet replacement S 7,000 Liquor Fund Intercom headphones 300 Liquor Fund Enlarge refuse/cardbonrd storage (outside) 1.000 Liquor Fund 5 8,300 Library: Unallocated $ 1,000 Library Fund E CAPITAL OUTLAY ITEMS 1998 BUDGET FiJND/ DEPARTMENT ITEM AMOUN FUNDING ;SCE HRA: Downtown Revitalization Study (final payment) $ 30,000 HRA Fund Future industrial park land acquisition - Reserve (2nd yr) (contingent upon City matching funds) 75,000 HRA Fund Funding partial land acquisition along river 35.000 Capital Outlay $140,000 Fire Dept.: Unallocated - unspecified $ 10,000 General Fund Shade Tree: Boulevard tree planting program ($900 ® $25 each) $ 22,500 Tree Fund Reserves General reforestation - matching grant assistance 25.000 Tree Fund Res. $ 47,500 Data Processing: Main frame computer - updating AS/400 lease (annual) $ 28,000 General Fund PC - motor vehicle 2,500 General Fund �- PC's (4) - city hall 10,000 General Fund PC - public works 2,500 General Fund PC - microfilm 3,500 General Fund Cash register - motor vehicle 1,000 General Fund Printers (2) - city hall 2,600 General Fund Network - city hall 3.000 General Fund $ 53,100 City Hall: New city hall $810,000 Capital Outlay & Liquor Fund Reserves Community Center: Phase I - architectural design fees 164.799 Capital Outlay $974,799 Economic Development: MCP contribution $ 35,000 Capital Outlay Future industrial park land acquisition - 2nd yr - reserve (matching contrib. of HRA) 75,000 Capital Outlay Develop marketing program for business/industry 35"000 General Fund $145,000 CAPITAL OUTLAY ITEMS 1998 BUDGET FUND/ FUNDING DEPARTMENT ITEM AMOI NT SOURCE Public Works Administration: File cabinets (2) $ 800 General Fund Postage machine rental and electronic scale 600 General Fund $ 1,400 Public Works Inspections: Desk and filing cabinet $ 1,500 General Fund Street Dept.: 4" Trash pump $ 3,200 General Fund Radios ® $550 ea (4) 2,200 General Fund Tamper 1,000 General Fund Jackhammer 1,000 General Fund 5000 watt generators (2) (signal lights) 8,000 General Fund Sealcoating program 27,500 General Fund Bobcat 27,000 General Fund 1/3 of cold planer 6.000 General Fund S 75,900 Snow/ice: Snowplows (2) $ 10,000 General Fund - Refuse: Rental garbage carts (250) $ 15,000 General Fund WWTP: Radio $ 550 Sewer Fund Administration big. furniture and fixtures _7.504 WWTP Const. $ 8,050 Fund Sewer Dept.: U3 of new jet rodder/vac - reserve (1/6 budgeted in 1997) $ 50,000 Capital Outlay Jetting nozzle 2,200 Sewer Fund Rebuild jet redder 2,500 Sewer Fund Sewer line TV camera 10.000 Sewer Fund $ 64,700 Cemetery: Cemotery management software $ 600 Cemetery Fund Water Dept.: Equipment storage building - Purchase or building reserve $ 65,000 Water Access Fund Reserves Planning: Water Resource Management Plan S 40,000 Storm Sower Access Fund LEVY LEWr COMPARISONS 1897 vs. 1898 1922 1998 TnerFsse" Non -debt Related Levy $2,454,858 $2,554,407 $99,549 • This amounts to a 3.25% increase in dollars to be collected to fund normal increases and for additional programs or services proposed. LEN'UMT.00M. 1111097 1982 182fl General Levy (Limit) $2,769,607 $3,100,714 Add: Debt Levy + 605,022 +1,232,807 Subtract: State Aids (HACA) - 314.749 - 316.5n8 PROPOSED LEVY $3,059,880 $3,787,214 1922 1998 TnerFsse" Non -debt Related Levy $2,454,858 $2,554,407 $99,549 • This amounts to a 3.25% increase in dollars to be collected to fund normal increases and for additional programs or services proposed. LEN'UMT.00M. 1111097 General Obligation Bonds Special Assessment Bonds General Obligation Tax Increment Note General Obligallon Tax Inurement Bonds General Obligation Note- WWTP INnf_nT: 10/09r117 CITY OF MONTICI' LLL COMBINED STA'1'I.MEN'I' OR INDE11'ITI)NISS (PROMICTI l)) 12-31.98 Principal Interest Principal Interest Auth. and Outstanding Paid In Paid in Due In Due in Outstanding Issued flatbed 12A1 Z 199Z 199Z 1999 1898 ]2!3]!98 $4,490,000 $3,330,000 $1,160,000 $260,000 $77,272 $165,000 $64,655 $995,000 $20,368,000 $13,998,000 $8,370,000 $690,000 $326,473 $980,000 $284,163 $5,390,000 $32,000 $32,000 $0 $0 $0 $0 $0 $0 $2.795,000 $1,740,000 $1,055,000 $230,000 $82,546 $230,000 $67,148 $825,000 !<t4.700 Mn 114.7.00,000 $1d700.000 $42,385,000 $19,100,000 $23,285,000 $1,100,000 $406,201 $1,375,000 $415,088 $21.910.000 CITY 01 _JNTICELLO TAX LEVIES TO RETIRE BONDED INDEBTEDNESS December 31, 1997 BONDDEBT.WK4 00. Gallwal Gwlual Genoral Genwal Gw al General GaMal General Sewer Ob11pa5on OUotk rl GO. Odlobw Odlpaoal OtAgation OWiga9on OtAVbon Oulgaoan KWrceptw Waley System Watw System "momara Impovomem kWmwrorn Rehmdulg uwmunerrd WWTP Ver of "Worowe RokwK" BOW Solas Band Series 6 RahwaN Gone Sunes U1 W Sunus Gale ;onus Da W Suites 6rs1a Senn GRAND Levy Co6rK$on Bowlof 1077 Bond 1996C 196!8 IMS Bolls IOWA 19900 1992A 1994A 1995A 1997 TOTALS 1996 1097 $a,560 6117,/00 6126,713 622,100 615,600 $23,160 $11615 $131,153 $116,239 s0 9605022 1997 1996 $8055 41111A 61261717 $26,111 $75,0(00 $22,101 $12111 $136,511 $183,636 $51t,147 $1,232801 1996 1999 w $116,000 $126,255 $21,813 $73,500 $26,125 $7,576 $131,792 $159,172 $1082293 $1,753126 1989 200D w 6116,6100 $190,097 w 671,000 $25,051 $a,110 6130,916 6159,689 51082,293 $1,732189 2000 2901 w $123,aw $126,661 w 6560 623.6116 $6,593 $132,036 $161,952 $1,082,293 $1661,706 2001 2002 w w $126,712 w $6700 w 68,902 $127490 6161,2oa $1,082.293 $1,516,905 2602 2003 to w 6129,761 w $12,700 w so 6127.908 $168,355 61.082,293 61,516,730 2003_ 2601 w w w s0 113,600 w s0 w $160,593 $1.062,293 11,255.686 2001_ 2005 w w w s0 110606 w w so $165.106 $1082,293 $1,268099 2005_ 2906 w t0, w w $23.701) to s6 w w _ $1,082293 $1,105.993 2008 2007 w w w w w w 6o $0 w 11,062293 *1 L062 293 2007 2wa w w w w w w so w w 111.052.293 $1062,293 2008 2009 w So, w s0 60 w 6o w w $1,082293 61,002,293 2000 2010 w w w to to w so s0 _ to 61.082,293 61,082,'19'1 2010 2011 to w w w to to w to w $1.082.293 $1,062,293 2011_ 2012 w w' w w w w w w to $1,062,293 $1,082.293 2012 2017 w w w ww w to to w w $1082293 $1052.293 2017 2011 w w wl so w w 60 w w $1,062293 $1,062,293 9011 tom w w w w w w so w w 11,082,1$3 $1,062,203 9015_ 2016 w w w w w w w 6o w 11,061,1$3 ►1.062 297 2016 2017 w to Sol w w to so w to $1.082293 $1.002,293 _j017 _jOte w w, Sol 00 w w -10w w �Jbrf,�1.1 /�11,., 1.1 TOTAL 11),275 1596,100 $691,2721 677,621 6316,600 1120,166 $57,170 1922,031 $1,157,092 $11,615851 126,087,633 BONDDEBT.WK4 PRELIMINARY ESTIMATES OF VALUES FOR TAXES PAYABLE 1998 City: Market value -5.0% $495,397,800 Tax Capacity value -10.0% $14,413.597 Proposed tax levy .31.0% $4,017,013 Tax capacity rate .45.6% 27.674 School: Market value (W.C. only) +6.6% $739,857,500 Tax capacity value -7.6% $17,666,138 Proposed levy -12.0% $11,176,934 Tax capacity rate -9.5% 57.99 Market value rate 0.05869 Wright County: Market value +9.0% $3,537,922,100 Tax capacity value -1.4% $57,403,648 Proposed levy -5.5% $17,663,676 Tax caoacity rate +7.0% 30.771 Hospital Dls": Market value (W.C. only) +6.7% $926,727,500 Tax capacity value -5.6% $20.044,519 Proposed levy -1.7% $481,269 Tax caoacitv rate +5.0% 2.401 TOTAL 1998 PRELIMINARY TAX CAPACITY RATE 119.W8 1997 TAX CAPACITY RATE 112818 OVERALL % INCREASE IN TAX CAPACITY RATE 5.7% valuetax.wkC 11/10/97 Tax Comparison by Property Class & Value 1997 vs. 1998 IM im (With Max. (With $289,000 n m rci I/Ind us rial- Ta: Levy) Levy Cut) EMV $750,000 EA1V $750,000 Assessed Value 32,900 AN. 28,050 Taxes 37,051 Taxes 33,390 $32,941 EMV $150,000 EMV $150,000 Assessed Value 5,300 A.V. 4,050 Taxes 5,969 Taxes 4,821 $4,756 Residential Hnmestend. EMV $65,000 EMV $ 65,000 Assessed Value 650 A.V. 650 Taxes 732 Taxes 774 $763 EMV $75,000 EMV $ 75,000 Assessed Value 780 A.V. 750 Taxes 878 Taxes 893 $881 EMV $85,000 EMV $ 85,000 Assessed Value 980 A.V. 935 Taxes 1,104 Taxes 1,113 $1,098 EMV $130,000 EMV $130,000 Assessed Value 1,880 A.V. 1,767 Taxes 2,117 Taxes 2,104 $2,076 EMV $200,000 EMV $200,000 Assessed Value 3,280 A.V. 3,062 Taxes 3,694 Taxes 3,645 $3,596 CAOPPICE\RICK\TAx.COM P.PM