4. Public Hearing-2014 Budget PowerPoint Presentation 12/4/2013
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Public Hearing
2014 Budget
December 7 0,2013
.Purpose: to gather public comment on the City's budget,and
the property taxes needed to pay for the expenditures in 2014
�.For 2014 levy,discuss impact of sales tax exemption
��Meetinq held in each taxing jurisdiction(county,city,school
distric[,etc.)
.Mandated by State Legislature
.Assessor sets proposed property values as of January 1 for Me
following year taxes.Values are based on comparable sales.
.These values are sent to the County Auditoc Auditor then sends
property spedfic notices to property owners no[ifying of the value
change.Induded in the notice is the informatlon about the Board of
Review meeting.
•City Council conducts eoard of Review meeting in April of each year;
[his is when residen[s can question thelr proposeA values.
•Values are then finalized and set for calculating the taxes.
•Ciry and other jurisdictions adopt levy ana bu0gets in December.7ax
rates are calcula[ed by County based on the levies adopted by ea<h
jurisdiction.
1
12/4/2013
�]une/July-staff dreks budget
�Augusbcouncil budget work sessions
�September SO°M1-council adopts resolution certifying maximum ��
tax levy(no increase for 2014)
�October-council budget work sessions
✓Novemberv county mails proposed property tax statements
�December 10�"-public hearing on 2014 budge[
�December 17�^-council adopts 2014 budget
•:General Fund
•Operating Budgets by Department
•iDebt Service Funds
•Streets,Buildings,Equipment
4Capital Funds
•Capital Improvement,Park Improvement,Equipment
Replacement,Local Road Improvement(New for 2014)
vEnterprise Fund
•201 Wastewater System,Uptown Wastewater System
fi Economic Development Au[hority Fund
�f;..
' ��
Enlerpri� EDA . �
Capflal Funds � 0% �
Funds��y,
I14
General Fund
I�rht Service Debt Servlce
13"o General Fund Capitel Funds
69 9
Enterpnse Funds
EDA
2
12/4/2013
❑Total Proposed ss,000,000 -
Spending: ED'�
5'-,i00,000 �
$2,795,398
•0.43%Decrease SZ,OOO,OW � � � - . Enterprise
compared to 2013 butlget FunJ
$I,500,000 .... _ -. — _ Ca�+ilal Fund
$I,000.000 �
�� DebtService
SSW,000 .I. _. _ ._. — _
$0 � .. � -, ��. General FunA
c
I r.i�.C��r
Debl ti�>n i.c I'ersonnel
���,. Sen-�ces
2��
.CapitalOullacs Materialsh
I n°o Suppl les
4 �°�
Contraetual
Services
ax�
_,f
�,-.,�
�
S�000,000 _,._
❑Proposed Spending. �e�� , .,_____
$1,933,998 �gq>,ppp . -
•0.07%increase �-���� ��,: ; -
over 2073 budgel gS�,�p�� ,
$4(M),000 �:� � ,���� _
53W.000 . . _—__—_... _. —.____•,,_..
52IXL000 . . ._ .
51IX)A00
SO
Cq o�1 a��¢°`��Sr+°�94�,�q°Sts
�� � ���� �vc �G
G �H' q� �3°
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3
12/4/2013
farV.ti Comm.
q^e � ���Genter City
?% Coun�:i).
Admtn.+i l%
Firu�ns
�$ao �.Eleitions ��
0"0
\Planning Rc
Public 6wlAing
works \ 9�"
�5% lPolice
Fire 6%
16"0
SI000.000 . _. ._ ._...... . ... ._.. ..
S`WM1,IXM) . .. ____ . 2010
$8W,0(N)t. __—. _ . . .
S"OO.IXb {__- __. . 201I
SnIX],IX� _ _--.. .
4500AIX) ._— .—'_ . 2072
SaW,OW k ...._ . . ,'(il�
bzW,IX� ...--
$200,IX70 –
SIOO.WO ; 2014
SO I
4y�L°�" eL"���'as�4�v� 4�c`Q��4'��G¢r`eti
a� G,� ��0 �,op ��,cl
P Q�� Go
Cap�tal Transfers
o�ur"— �'� s%
040
i>Prs<,�,nei
������
32"0
Conha�tu�l
Sereices
5?"0
_hiaterfxls�
Supplics
I l e
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12/4/2013
�:Staff estimated 2012 sales tax
expenditures to be about$21,500 based on
expenses in materials and supplies,capital
outlays and some cuntractual services
•aSales tax savings allows some depts.
(Fire and Public Works)to purchase more
supplies they need�nd also covers
increase in some personnel services
.Most depariments wll see a reducGon in spending in 2074;these
changes are almed at bringing the budgeted expendiWres more in line
vnth actual spending history.
�Elections,Planning and Building.and Police are the only departmenls
proposed to increase spending in 2014.
�New FT Maintenance Worker and one less PT.Seasonal Maintenance
Worker
�Step increase for regular fuil and part time employees and 2%wage
increase for Fire Departmen�personnel
��Significant savings(516,000+)from switch in health insurance plans
.Increase for building activiry and Zavoral monitoring
DebtService
J Pmposed Spending. $q��pp .
$351,874
•4.83%decreasetrom �"� � �
2013 budget �i��,� . . . ..
•Deaease,in part,due to$;W,�O � —� .-. —
2013 equipment 5'_SO,WO � - � —� ---- — --
certifcate payments 52pp,WU -
being less than 5150,OOU
prepaymem on 2005 Fire 51 W,(N)0 � ��� �
HallBonds
550,(�0 �, ... .
$0-.
^_010 2071 2012 2013 2014
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12/4/2013
.Proposed expenditures of$68,250 include:
�$12,250 for an electronic tlata storege system
�$36,000 for a portable backup generelor
✓$20,000 towards the fmprovements at Log House Landing
r ;�" ,�1
x�x,', ''.
�5r,�
. . . �����;� P
. . �.1 i r�.e��,.
Chargesfor Fines.4 Other
Services Forfej;�iy� 59;
9e � �`
Intergovt�
Revenues
3"0
I.irenses&
Pcrmits
Taxes
xo^;�
��
� <,.;� ,
�
. Property taxes,except:
• Sand and Gravel Tax
• 521,802 revenae to Public Works Budget
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12/4/2013
Cenecal Fund $1,736T•5 $1,620,4Ev1
DebtService $343,003 $327,SQ5
Capi[al Fund $91,296 $222,104
HDA $0 $1,000 �
iotal Le��c $2J77,074 S2J77,074 . .
Levy
5','_W,000 - . . 52,777,074 82:177,074
5',I SQ000 ._.-_.___. .. .
5'_,100,000 - 91,055,774.. . .
5'-,050,000 , � $2,073,fi3t . __.....
S'.000.000-_— .__— —
$1,950,000 � 51,91R,E,b7-. .. ._. ._ .. __...__
$1,900,000
$1,850,000-
$I,800,000 �
SL;SO.OW'__�—__-... ... .._., ___.._. .. . _ ... _�
2010 2071 2012 2073 2014
d�
x� �
` 1G
���� 51,91fi,6�F; $5;,'S>" 3.10°0
'_011 5�,01�,6i1 S95.W�1 4.95e . .' .
'`��� $2,OSS,VS 541.523 2.06%
'Oli 4_'.Ii1,0--4 5173.S1a Sh-10
'(11J 5_'.I,-1.0--F 511 ll"„
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12/4/2013
02014 Median Tax Value(Homestead):$244,700
• Decrease in value of 9.8%compared to^_013
• Total Tax Aecreax of$?i 1
• Only 32 will see an uicrease, 7,1 il no intrease
•:2074 Median Tax Value(Commercial/Industrial/Utilih°):
$100,500
• No change in value from 2073
• Total Tax fncrease of$SR(32�)
• 62 pcoperties will see increase,4 no inerease
Rates
d5 -_�_-- d0.94
� 35.78 ;f.29
35 � 33.Si_.. __— ..
� 28?8_ _
25
20
15
]0 _ — — __.__ —
5 a--
0 i ------,
2010 2011 2012 2013 2014
,:y""
�
, Will also be affected by:
�Valuation changes different than median
�Classification changes
�Homestead Market Valu�°Exclusion
� School district differences,li��•��reFerende
�11'atershed district differences
�Other taxing districts(\1eVo Cotmcil,A[osquito Cm1Vo1,
Counl�-HRA,Transit)
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12/4/2013
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. Open hearing for coinments and questions
. Adoption ot 201-�budget and tax levj�,and
2014-2018 Capital Impm��enlent Program(CIP)
at regular Council meeting on
Tuesday,December 17,2013
(7:00 p.m.)
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