07a. Preliminary 2025 Levy Certification Staff Report
Date of Meeting: September 17, 2024
For: Honorable Mayor and Council
From: Kyle Morell, City Administrator
Subject: 2025 Preliminary Budget Discussion
Background:
The Capital Investment Committee met three to review the CIP funds and discuss future projects.
Their recommendations have been included in the CIP fund budgets. The General Fund budget was
prepared using past revenue and expense practices and a six-month review of 2024 spending as
guides for future revenue and expense projections.
Staff prepared a 2025 Preliminary Budget presentation outlining the recommendations of the CIP
Committee, detailed the 2025 revenues and expenses for each CIP fund, and outlined the
assumptions made in assembling the preliminary budget.
The 2025 Preliminary Budget, individual CIP Fund documents, and a Summary Budget document that
shows the complete levy picture and the proposed 2025 tax rate are also included.
The first draft of the budget presented at the August 7 Work Session showed a total city budget of
$3,390,434, a $393,582 increase over 2024. This resulted in a project tax rate of 30.535%, 3.902%
higher than 2024, or a 14.65% increase in the tax rate. Public attendance at this meeting was high,
and it was explained that this was the first draft of the budget. Increases in contracted services and
insurance were estimated to be higher than in past increases. Fire Department wages were also
increased by 23% to reflect better actual past amounts. Changes would be made to the budget as we
progressed in the budget cycle to reduce the levy and tax rate. Councilmember Benson pointed out
that the proposed rate was similar to the tax rate in 2022 before the Council lowered the rate in
2023.
At the September 4 Work Session, the budget presented to the Council showed a levy of $3,300,330,
$90,105 less than in August. The proposed 2025 tax rate has also been reduced to 29.549%, or a
10.95% increase over the 2024 tax rate of 26.633%.
ARPA Funding:
Staff also discussed the situation regarding the ARPA funding that the city received in 2021. The
following is copied from the August 7 staff report discussing ARPA funding for vehicle purchases:
In December 2022, as part of the 2023 budget approval, the Council designated the City’s ARPA
funding to the Bliss Sewer Fund. The current balance of the ARPA funding is $466,422.00. It's
important to note that the Council took no official action to memorialize this designation. It was
discussed as part of the 2023 budget and was approved without specifically mentioning this
designation.
When the federal government approved the distribution of ARPA funding, all recipients were given
until December 31, 2024, to spend the funds or to obligate them and expend them by December 31,
2026. I have contacted The League of Minnesota Cities to seek clarification on what the federal
government means by “obligate.” I believe that a signed contract with the contractor was needed
stating the City’s intention to use the funds to pay for the work approved by the signed contract.
The legislature's failure to approve a bonding bill means we will not meet this requirement by the end
of the year. If obligate means designating the funds for a future project without an approved
contract, then the City has met the federal requirements.
As you are aware, the City has approved three significant equipment purchases, including a new plow
truck and a fire department tanker and engine, totaling $1,531,603.58. Last year, the city received
$176,529 from the State of Minnesota in Public Safety Aid, which can be used toward the purchase
of new public safety vehicles. By applying this amount to the total purchase price of the three
vehicles, the City’s obligation is reduced to $1,355,074.58. The attached spreadsheet demonstrates
how using ARPA funding can significantly reduce the City's reliance on equipment certificates. If we
were to use all of the ARPA funds for vehicle purchases, the amount of equipment certificates the
City would need to issue would be reduced to $850,000. The 2025 draft preliminary budget
presented in the packet falls under the partial ARPA funding chart. It calls for ARPA funding to pay
for the plow truck and leaves the remaining funding for the sewer fund. Staff believes this is a
beneficial compromise, as it uses federal funding to help lower our long-term debt obligation while
still leaving funds for other important projects.
Councilmember Kronmiller asked about signing a contract with our engineer for the future work
required by the Bliss project, thereby meeting the “obligate” requirement of the rules governing the
spending of ARPA funds. Staff worked with the engineer to estimate future costs for the Bliss project,
which is $155,000.
The budgets presented in August and September used ARPA funding to pay for the new plow truck,
leaving the remaining funding to be allocated to the sewer fund. The Council could use the ARPA
funding to reimburse itself for money already spent on the Bliss project and obligate funds towards
future engineering costs. From July 1, 2021, through July 16, 2024, the ARPA spending window, the
City has spent $172,425 on the Bliss project. It could also choose to sign a contract with Bolton &
Menk for future engineer costs related to the project for $155,000. This would commit $327,245 of
the $466,422 of ARPA funding towards the Bliss project. The remaining $138,972 of ARPA funding
could be transferred to the 406 CIP Fund to help pay for the new plow truck. This would mean the
City will need to issue an equipment certificate of $166,537 in 2025 to pay for the balance of the plow
truck. I estimate this would add $18,000 to $20,000 to the levy in 2026. This is broken down on the
attached Vehicle Purchasing Summary worksheet.
At our last meeting, Public Works Director Fischer informed us that the new plow truck will be
available mid-2025. This means any payment would not be needed until then, and an equipment
certificate would not require payment until 2026. The contract the City signed with the manufacturer
meets the “obligate” requirement for ARPA funding, so funds can still be used to assist in the
payment for the vehicle. The delay in delivery removes any form of payment for the plow truck from
affecting the 2025 budget and levy. Therefore, the presented budget does not show the use of ARPA
funds in the 406 fund. Any allocation of ARPA funds into the 406 Fund in 2024 would only change the
fund balance at the end of 2024 and the beginning of 2025.
Discussion:
The City’s General Fund budget shows total 2025 expenditures at $2,364,870, with revenues
projected to be $2,383,677, providing the budget a cushion of $18,807. The primary expense
increase is due to the accurate budgeting of fire department wages, which have been under-
budgeted in past years. 2025 saw a 23% increase in fire department wages. The total General Fund
levy is $1,893,907, a $27,989 increase (1.5%) over 2024.
The City added debt service payments in 2024 with the bonding for the 2024 Street Reconstruction
and Seal Coating and Crack Filling Projects. The scheduled debt service payment for that bond is
$359,887.50. I have reduced that obligation to $219,569 in 2025 by applying $40,319 in interest
earnings and $100,000 in project savings towards that levy amount. Total project savings are
expected to be between $150,000 and $200,000. Additional savings can be applied in 2025 or left in
the debt service fund and applied to 2026. The City will issue an $800,000 equipment certificate to
pay for the new fire department engine before the end of 2024. This adds $89,000 to our debt
service levy in 2025. The budget also shows the issuance of $515,510 in equipment certificates in
2025, with payments beginning in 2026. These certificates are for the new plow truck and fire
department tanker. Any ARPA funding allocated to the 406 Fund would help reduce the amount of
future certificates issued. The City continues to make payments on the 2018 road bond, which is
$343,166 in 2025. The total debt service levy is $701,520, $355,886, more than in 2024.
The CIP Fund documents have been adjusted since our last meeting. The 401 shows a reduction in
the levy amount for 2025. Excess fund balance allowed for this reduction in revenue while still
planning for six project expenditures in 2025. The 404 Fund shows the transfer of $125,000 in excess
fund balance and the $150,000 transfer from the 401 Fund to pay for the tennis court reconstruction.
The 406 Fund shows the issuance of an $800,000 equipment certificate to pay for the new fire
department engine delivered in late 2024. The attached Vehicle Purchasing Summary shows the
City's options for using ARPA funds to purchase vehicles. The 408 Fund levy amount has been
increased at the recommendation of the CIP Committee. The total CIP levy is $730,000, $55,300 less
than in 2024.
The proposed preliminary 2025 levy amount is $3,280,159. This represents a $283,307 increase
(9.45%) over the final 2024 amount. If this amount were approved as the City’s final levy, the 2025
tax rate would be 29.339%, 2.635% points higher than 2024, or a 9.87%% increase. The preliminary
levy is the maximum amount the City can certify in December. This amount is being presented to
allow for line-item adjustments for unexpected expenses. As these expenses are clarified between
now and the December Truth-in-Taxation hearing, they and the final levy amount will be adjusted.
Staff has included Resolution 09-17-24-02 certifying the preliminary 2024, payable in 2025, tax levy
for review and approval.
Recommendation:
Approve Resolution 09-17-24-02, certifying the preliminary 2024, payable in 2025 tax levy.
Attachments:
Resolution 09-17-24-02 – Certifying the Preliminary 2024, payable in 2025 tax levy
2025 Preliminary Budget Presentation
2025 Preliminary Budget
401 CIP Fund
404 CIP Fund
406 CIP Fund
408 CIP Fund
Summary Budget Worksheet
Vehicle Purchase Summary
Estimated Pay 2025 Property Tax Impact Worksheet
WHEREAS, The City Council of the City of Scandia is required to determine a preliminary levy by the end
of September for inclusion on property tax statements distributed in November
WHEREAS, the property tax levy to be certified only represents the maximum property tax levy that the
City may consider, and the City Council may consider the adoption of a lower levy by the County's December
submission deadline.
THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCNADIA,
WASHINGTON COUNTY, STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS:
The City Council of the City of Scandia certifies that it will host its Truth-in-Taxation Public Hearing on its 2025 budget
and levy Wednesday, December 4, 2024, at 6:30 p.m. at the Scandia Community Center, located at 14727 209th St. N.
And, that the following maximum property tax levy certified in 2024, payable in 2025, be levied upon the taxable
property in the City of Scandia of $3,280,159.00 for the following tentative purposes
Total
The City Administrator is hereby instructed to transmit a certified copy of this resolution to the County Auditor of
Washington County, Minnesota.
Adopted by the City Council of the City of Scandia this 17th day of September, 2024
Christine Maefsky, Mayor
Kyle Morell, City Administrator
Park Improvement Fund
Equipment Improvement Fund
Local Road Improvement Fund
Economic Development Authority Fund
$3,280,159
$40,000
$125,000
$440,000
$0
$125,000
RESOLUTION 09-17-23-02
A RESOLUTION ADOPTING THE PRELIMINARY 2024 LEVY
PURPOSE
General Fund
AMOUNT
$1,893,907
$656,252Debt Service Fund
General Capital Improvement Fund
2025 Preliminary Budget
September 17, 2024
Discussion Items
Capital Improvement Committee Recommendations.
Review of CIP and budget impacts
Brief Introduction to the proposed 2025 General Fund Budget
Council is encouraged to ask questions, offer comments, and suggest changes at
anytime
Capital Investment Committee
Recommendations
Establish consistent annual levy-supported cash contributions to
all Capital Improvement Funds
Increase levy amount in 408 Road Improvement Fund by 10%
from the proposed 2024 amount ($400,000 to $440,000)
Utilize additional road rating technology to rate roads in 2025
Create a public input plan to engage the public in discussion
about the appropriate amount of money for annual road
maintenance
Capital Investment Committee
Recommendations cont.
Consider a change to driveway culvert policy, returning
ownership and maintenance to residents – Staff will bring model
language forward at a later date
Consider adopting additional development fees, including seal
coating and stormwater fees – These will be included in the 2025
fee schedule
Issue equipment certificates for fire department vehicle purchases
2025 Capital Improvement Fund – 401
General Fund
Beginning Fund Balance includes a
$150,000 transfer out to 404 Park
CIP to support the Tennis Court
project in 2024
$125,000 tax levy to support
recommended projects
Six projects totaling $ 323,041
Fund Balance will be used to make
up the shortage
Ending Fund Balance of $489,826
$686,867 Beginning Fund Balance
Revenue
$125,000 Levy
$1,000 Interest
$126,000 Total
Expenses
$30,0002025 LCCMR – Gateway Trail
$92,000Broadband
$17,548 Fire Dept Radios
$40,945Jaws of Life
$17,548Lucas CPR Device
$125,000Cold Storage Building
$323,041 Total
($197,041)Revenue Over/(Under)Expenses
$489,826 Ending Fund Balance
2025 Capital Improvement Fund – 404
Park Fund
2024 - Transfer of $125,000 in
Unassigned Fund Balance and a
Transfer from 401 of $150,000
will provide a one-time revenue
increase for 2024/2025 projects
$40,000 tax levy to support
recommended projects
One project totaling $ 300,000
Ending Fund Balance of
$13,058
$272,993 Beginning Fund Balance
Revenue
$40,000 Levy
$66 Interest
$40,066Total
Expenses
$300,000Tennis Court Improvements
$300,000Total
($259,934)Revenue Over/(Under)Expenses
$13,058 Ending Fund Balance
2025 Capital Improvement Fund – 406
Equipment Fund
$125,000 tax levy to support
recommended projects
Two purchases totaling $592,296
Equipment Certificate issued for
$515,510 to pay for tanker
New debt levy of approximately
$66,400, starting in 2026 until 2036,
for the plow truck and 2040 for the
tanker
Ending Fund Balance of $78,000
$24,272 Beginning Fund Balance
Revenue
$125,000 Levy
$1,061 Interest
$126,061 Total
Expenses
$286,787 2003 Tanker 2 Replacement
$305,5092011 Snow Plow Replacements
$592,296 Total
($466,225)Revenue Over/(Under)Expenses
Other
$515,510Bond Proceeds
$78,000 Ending Fund Balance
2025 Capital Improvement Fund – 408
Street Improvement Fund
$440,000 tax levy to support
recommended projects
One street reconstruction project
totaling $ 605,000
Ending Fund Balance of $434,500
$351,295 Beginning Fund Balance
Revenue
$440,000 Levy
$12,295 Interest
$452,295 Total
Expenses
$605,0002025 Local Road Improvement
$605,000Total
$197,985Revenue Over/(Under)Expenses
$434,500 Ending Fund Balance
2025 Preliminary Budget - Revenues
The General Fund levy is projected to be $1,893,907, a $27,989
increase over 2024, or a 1.5% increase.
Licenses and Permits have been increased slightly to reflect fees
collected from new cannabis registrations.
Interest earning has been increased to reflect the increased rates
available to the City’s money market account.
Total General Fund Revenue is $2,383,667. This is a 2.47%
increase over 2024.
2025 Preliminary Budget - Expenses
All personnel wages have been increased by 3.5% in accordance with
the negotiated union wage increase.
Council wages have been increased, estimated to be at 3.5%. The actual
increase is based on the 12-month CPI from November 2023 to
November 2024
Budget includes a full-time treasurer.
Fire Department wages have been increased by 23% to better reflect
actual wages paid
Public Works includes $175,000 for contractual road maintenance and
repair. This is in addition to the CIP projects
2025 Preliminary Budget - Expenses
The following percentage increases are assumptions. Actual numbers
will not be available until later in the year.
All Health and Dental Insurance line items have been increased by 10%
Property and workers comp insurance line items have increased by
10%.
Bolton & Menk services have been increased by 5%
Policing services have been increased by 5.91% per 2025 Agreement
Total expenses are $2,364,870. This is a 3.41% increase over 2024
General Fund Budget Summary
Difference2025
Preliminary
2024 Actual
$57,554$2,383,677$2,326,123Total General Fund Revenue
$78,048$2,364,870*$2,286,822Total General Fund Expenses
($20,494)$18,807$39,301Revenues Over / (Under)
Expenses
(1.0%)58.4%59.4%Estimated Fund Balance**
* Current expenses have been reduced by $17,147 from August Presentation
**Shows an estimated percentage of next year’s projected expenses
Tax Levy Summary
Difference2025
Preliminary
2024 Actual
$27,989$1,893,907$1,865,918General Fund Levy
$310,618$656,252*$345,634Debt Service Levy
($55,300)$730,000$785,300CIP Funds Levy
$0$0$5,300EDA Levy
$283,307$3,280,159$2,996,852Total Levy
($13,435)($123,679)**($107,857)Less Fiscal Disparities
$267,485$3,156,480***$2,888,995Total Net Levy
* $140,319 in interest and project savings are being used to reduce the levy
amount of the 2024 Road Project Bond
**Actual 2025 Amount
*** The current Net Levy has been reduced by $110,276 from the budget
presented in August
Tax Rate Summary
Difference2025
Preliminary
2024 Actual
($88,730)$10,758,518$10,818,416Estimated Tax
Capacity
$267,485$3,156,480$2,888,995Net Levy
2.635%29.339%26.704%Tax Rate
* Tax Rate at August presentation was 30.535%
Historic Tax Rate Summary
% ChangeTax Rate
35.124%2017
-2.37%34.293%2018
-7.83%31.607%2019
-2.62%30.777%2020
-11.85%27.129%2021
9.24%29.636%2022
-10.72%26.460%2023
0.93%26.704%2024
9.87%29.339%2025
9 Year Average – 30.119%
Looking Forward
Staff will continue to update projected numbers with actual
numbers when they come in.
Multiple budget documents can be prepared to show various
scenarios if the Council wishes to evaluate multiple levy and
spending options.
The next budget discussion is scheduled for the Council’s Work
Session on October 1, 2024.
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
80 Users BLISS SEWER FUND REVENUES
Revenues 602-43210-31951 Special Assessments Principal 2,887$ -$ -$ 2,652$ -$
602-43210-31952 SA Penalties & Interest 624$ 579$ 403$ 420$ 318$ 400$
602-43210-33422 Other State Grants & Aids 25$ 74$ 20$ -$ -$ -$
602-43210-34401 Sewer User Fees 98,531$ 106,717$ 139,546$ 125,230$ 51,750$ 124,895$
602-43210-34402 Sewer Connection Fee 8,000$ 8,000$ 8,000$ -$ -$ -$
602-43210-36100 Special Assessments -$ -$ 47$ -$
602-43210-36102 Penalties & Interest 183$ -$ 82$ -$
602-43210-36210 Interest Income 181$ 301$ 1,380$ 210$ -$ 200$
602-43210-36250 Misc. Refund -$ -$ -$ -$
602-43210-39200 Interfund Tranfers In -$ -$ -$ -$
Total Bliss Sewer Fund Revenues 107,361$ 118,557$ 149,532$ 125,860$ 54,849$ 125,495$
Expenditures BLISS SEWER FUND EXPENDITURES
E 602-43210-101 Regular Wages & Salaries602-43210-101 Regular Wages & Salaries 11,014$ 21,714$ 20,576$ 17,458$ 11,664$ 18,119$
E 602-43210-120 Pension Expense602-43210-120 Pension Expense (1,438)$ (693)$ 7,430$ -$ -$ -$
E 602-43210-121 PERA Coord. Employer Contribu.602-43210-121 PERA Coord. Employer Contribu. 806$ 1,629$ 1,542$ 1,309$ 874$ 1,359$
E 602-43210-122 FICA Employer Contribution602-43210-122 FICA Employer Contribution 684$ 1,284$ 1,216$ 1,082$ 680$ 1,123$
E 602-43210-126 MEDICARE Employer Contribution602-43210-126 MEDICARE Employer Contribution 156$ 299$ 284$ 253$ 174$ 263$
E 602-43210-131 Employer Paid Health602-43210-131 Employer Paid Health -$ -$ -$ -$ -$ -$
E 602-43210-210 Operating Supplies602-43210-151 Worker s Comp Insurance Prem 422$ 1,215$ 736$ 525$ 783$ 800$
E 602-43210-240 Small Tools and Minor Equip602-43210-200 Office Supplies 109$ 128$ 48$ 91$ 102$ 200$
E 602-43210-303 Engineering Fees602-43210-210 Operating Supplies 558$ 680$ 1,823$ 700$ 19$ 1,000$
E 602-43210-304 Legal Services602-43210-240 Small Tools and Minor Equip -$ 217$ -$ 420$ -$ 500$
E 602-43210-308 Other Professional Services602-43210-303 Engineering Fees 13,277$ (1,538)$ 1,409$ 8,880$ 68,017$ 12,000$
E 602-43210-309 Software Support & Maintenance602-43210-304 Legal Services -$ 6,000$ 18$ -$ -$
E 602-43210-317 Employee Training602-43210-308 Other Professional Services 3,376$ 5,814$ 7,773$ 3,500$ 13,565$ 6,000$
E 602-43210-321 Telephone602-43210-309 Software Support & Maintenance 716$ 756$ 529$ 910$ -$ 1,745$
E 602-43210-322 Postage 602-43210-317 Employee Training 868$ 925$ 336$ 980$ 598$ 1,400$
E 602-43210-331 Travel Expenses602-43210-321 Telephone 2,413$ 1,751$ 2,656$ 1,750$ 1,194$ 1,750$
E 602-43210-334 Licenses & Permits602-43210-322 Postage -$ 200$ 200$ 420$ -$ 500$
E 602-43210-361 Liability/Property Ins602-43210-331 Travel Expenses 8$ 158$ 633$ 525$ 78$ 750$
Page 1 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
E 602-43210-381 Utilities-Electric & Gas602-43210-334 Licenses & Permits 1,180$ 824$ 729$ 1,400$ 505$ 1,500$
E 602-43210-385 Sewer Pumping & Maintenance602-43210-361 Liability/Property Ins 1,039$ 1,003$ 3,449$ 764$ 2,383$ -$
E 602-43210-386 Operation & Maintenance602-43210-381 Utilities-Electric & Gas 1,862$ 3,473$ 3,936$ 2,100$ 563$ 2,750$
E 602-43210-404 Repair Machinery/Equipment602-43210-385 Sewer Pumping & Maintenance 5,364$ 11,410$ 4,695$ 14,000$ 1,245$ 15,000$
E 602-43210-413 Equipment Rental602-43210-386 Operation & Maintenance 1,574$ 2,888$ 2,639$ 3,500$ -$ 3,500$
E 602-43210-420 Depreciation Expense602-43210-404 Repair Machinery/Equipment 4,375$ 5,857$ 12,101$ 11,200$ 795$ 12,000$
E 602-43210-438 Misc. Contractual602-43210-413 Equipment Rental -$ -$ -$ 700$ -$ 700$
E 602-43210-439 Refunds Issued602-43210-420 Depreciation Expense 48,667$ 50,174$ 50,428$ 40,600$ -$ 41,000$
E 602-43210-530 Capital Impr Other Than Bldgs602-43210-438 Misc. Contractual 3,775$ 2,550$ 2,660$ 7,000$ 765$ 7,000$
E 602-43210-720 Operating Transfers602-43210-439 Refunds Issued -$ -$ -$ -$
602-43210-530 Capital Impr Other Than Bldgs 3,278$ (8,448)$ 6,930$ -$ 7,000$
602-43210-720 Operating Transfers 17,584$ -$
Total Bliss Sewer Fund Expenditures 100,803$ 121,995$ 119,398$ 126,997$ 121,587$ 137,959$
Page 2 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
9 Users UPTOWN SEWER FUND REVENUES
Revenues 612-43210-33422 Other State Grants & Aids 7$ 29$ 1$ -$ -$ -$
612-43210-34401 Sewer User Fees 15,132$ 17,442$ 22,166$ 22,400$ 7,659$ 23,213$
612-43210-34402 Sewer Connection Fee -$ -$ -$
612-43210-36210 Interest Income 64$ 55$ 326$ 50$ -$ 50.00$
612-43210-36250 Misc. Refund -$ -$ -$
612-43210-39203 Transfer from Other Funds -$ -$ -$
Total Uptown Sewer Fund Revenues 15,203$ 17,526$ 22,493$ 22,450$ 7,659$ 23,263$
UPTOWN SEWER FUND EXPENDITURES
Expenditures 612-43210-101 Regular Wages & Salaries 3,673$ 9,282$ 8,559$ 10,725$ 4,702$ 11,134$
612-43210-120 Pension Expense (630)$ 1,164$ 3,619$ -$ -$ -$
612-43210-121 PERA Coord. Employer Contribu. 259$ 697$ 642$ 804$ 352$ 835$
612-43210-122 FICA Employer Contribution 219$ 550$ 505$ 665$ 273$ 690$
612-43210-126 MEDICARE Employer Contribution 50$ 126$ 118$ 156$ 70$ 161$
612-43210-151 Worker s Comp Insurance Prem 218$ 304$ 316$ 300$ 522$ 550$
612-43210-200 Office Supplies 4$ -$ -$ 100$ -$ 100$
612-43210-210 Operating Supplies -$ 500$ 320$ 500$ -$ 500$
612-43210-221 Equipment Parts -$ -$ -$ 500$ -$ 500$
612-43210-303 Engineering Fees 7,272$ -$ -$ 630$ -$ 1,000$
612-43210-308 Other Professional Services 192$ 884$ 733$ 750$ 310$ 900$
612-43210-309 Software Support & Maintenance 80$ 84$ 84$ 84$ -$ 87$
612-43210-317 Employee Training 275$ -$ -$ 200$ 1,138$ 200$
612-43210-319 Other Services -$ -$ -$ 1,500$ -$ 1,500$
612-43210-322 Postage 18$ -$ -$ -$ -$ 100$
612-43210-334 Licenses & Permits 209$ 217$ 247$ 250$ 231$ 250$
612-43210-361 Liability/Property Ins 283$ 334$ 478$ 351$ 464$ -$
612-43210-381 Utilities-Electric & Gas 522$ 697$ 863$ 1,000$ 265$ 1,500$
612-43210-385 Sewer Pumping & Maintenance (260)$ 327$ 1,800$ 1,500$ -$ 1,500$
612-43210-386 Operation & Maintenance -$ 462$ -$ 1,000$ -$ 1,000$
612-43210-404 Repair Machinery/Equipment 767$ 465$ -$ 2,000$ -$ 2,000$
Page 3 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
612-43210-420 Depreciation Expense 4,876$ 4,877$ 4,876$ 4,900$ -$ 5,000$
612-43210-438 Misc. Contractual 100$ 548$ 140$ 1,500$ 449$ 1,500$
612-43210-530 Capital Impr Other Than Bldgs 1,456$ -$ -$ 9,900$ 9,900$
612-43210-570 Office Equipment -$ -$ -$ -$
612-43210-720 Operating Transfers -$ -$ 2,640$ -$
Total Uptown Sewer Fund Expenditures 19,582$ 21,516$ 23,299$ 41,955$ 8,774$ 40,908$
Page 4 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
33 Users ANDERSON-ERICKSON SEWER FUND REVENUES
Revenues 624-43210-31951 Special Assessments Principal 2,887$ -$ -$
624-43210-31952 SA Penalties & Interest 624$ 579$ 180$ 200$
624-43210-33422 Other State Grants & Aids 25$ 74$ -$ -$
624-43210-34401 Sewer User Fees 98,531$ 106,717$ 53,670$ 21,921$ 50,599$
624-43210-34402 Sewer Connection Fee 8,000$ 8,000$ -$ -$ -$
624-43210-36100 Special Assessments -$ -$
624-43210-36102 Penalties & Interest -$ 30$ -$
624-43210-36210 Interest Income 181$ 301$ 90$ 100$
624-43210-36250 Misc. Refund -$ -$
624-43210-39200 Interfund Tranfers In -$ 17,584$ -$
Total Anderson-Erickson Sewer Fund Revenues 107,361$ 118,557$ -$ 53,940$ 39,535$ 50,899$
Expenditures ANDERSON-ERICKSON SEWER FUND EXPENDITURES
624-43210-101 Regular Wages & Salaries -$ 7,482$ -$ 7,765$
624-43210-121 PERA Coord. Employer Contribu. -$ 561$ -$ 582$
624-43210-122 FICA Employer Contribution -$ 464$ -$ 481$
624-43210-126 MEDICARE Employer Contribution -$ 108$ -$ 113$
624-43210-151 Worker s Comp Insurance Prem -$ 225$ -$ -$
624-43210-200 Office Supplies -$ 39$ -$ $200
624-43210-210 Operating Supplies -$ 300$ -$ $300
624-43210-240 Small Tools and Minor Equip -$ 180$ 44$ $200
624-43210-303 Engineering Fees 320$ -$ -$ $4,000
624-43210-304 Legal Services -$ -$ -$ $0
624-43210-308 Other Professional Services -$ 1,500$ -$ $1,500
624-43210-309 Software Support & Maintenance -$ 390$ 310$ $634
624-43210-317 Employee Training 227$ 420$ -$ $400
624-43210-321 Telephone -$ 750$ 109$ $750
624-43210-322 Postage 253$ 180$ 425$ $200
624-43210-331 Travel Expenses 80$ 225$ -$ $225
624-43210-334 Licenses & Permits -$ 600$ 78$ $750
Page 5 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1
EXHIBIT A
624-43210-361 Liability/Property Ins -$ -$ 231$ $254
624-43210-381 Utilities-Electric & Gas -$ 900$ 985$ $1,000
624-43210-385 Sewer Pumping & Maintenance 43$ 6,000$ 283$ $6,000
624-43210-386 Operation & Maintenance -$ 1,500$ -$ $1,500
624-43210-404 Repair Machinery/Equipment -$ 4,800$ -$ $4,000
624-43210-413 Equipment Rental 408$ 300$ 230$ $300
624-43210-420 Depreciation Expense -$ 17,400$ -$ $5,000
624-43210-438 Misc. Contractual -$ 3,000$ -$ $4,000
624-43210-439 Refunds Issued -$ 4,368$ $3,000
624-43210-530 Capital Impr Other Than Bldgs 2,990$ 2,970$ $3,000
624-43210-570 Office Equipment -$ -$
624-43210-720 Operating Transfers -$ -$
Total Anderson-Erickson Sewer Fund Expenditures -$ -$ 4,320$ 50,294$ 7,064$ 46,154$
Page 6 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
80 Users BLISS SEWER FUND REVENUES
Revenues 602-43210-31951 Special Assessments Principal 2,887$ -$ -$ 2,652$ -$
602-43210-31952 SA Penalties & Interest 624$ 579$ 403$ 420$ 318$ 400$
602-43210-33422 Other State Grants & Aids 25$ 74$ 20$ -$ -$ -$
602-43210-34401 Sewer User Fees 98,531$ 106,717$ 139,546$ 125,230$ 51,750$ 124,895$ 2.5% increase
602-43210-34402 Sewer Connection Fee 8,000$ 8,000$ 8,000$ -$ -$ -$
602-43210-36100 Special Assessments -$ -$ 47$ -$
602-43210-36102 Penalties & Interest 183$ -$ 82$ -$
602-43210-36210 Interest Income 181$ 301$ 1,380$ 210$ -$ 200$
602-43210-36250 Misc. Refund -$ -$ -$ -$
602-43210-39200 Interfund Tranfers In -$ -$ -$ -$
Total Bliss Sewer Fund Revenues 107,361$ 118,557$ 149,532$ 125,860$ 54,849$ 125,495$
Expenditures BLISS SEWER FUND EXPENDITURES
E 602-43210-101 Regular Wages & Salaries602-43210-101 Regular Wages & Salaries 11,014$ 21,714$ 20,576$ 17,458$ 11,664$ 18,119$
E 602-43210-120 Pension Expense602-43210-120 Pension Expense (1,438)$ (693)$ 7,430$ -$ -$ -$
E 602-43210-121 PERA Coord. Employer Contribu.602-43210-121 PERA Coord. Employer Contribu. 806$ 1,629$ 1,542$ 1,309$ 874$ 1,359$
E 602-43210-122 FICA Employer Contribution602-43210-122 FICA Employer Contribution 684$ 1,284$ 1,216$ 1,082$ 680$ 1,123$
E 602-43210-126 MEDICARE Employer Contribution602-43210-126 MEDICARE Employer Contribution 156$ 299$ 284$ 253$ 174$ 263$
E 602-43210-131 Employer Paid Health602-43210-131 Employer Paid Health -$ -$ -$ -$ -$ -$
E 602-43210-210 Operating Supplies602-43210-151 Worker s Comp Insurance Prem 422$ 1,215$ 736$ 525$ 783$ 800$
E 602-43210-240 Small Tools and Minor Equip602-43210-200 Office Supplies 109$ 128$ 48$ 91$ 102$ 200$
E 602-43210-303 Engineering Fees602-43210-210 Operating Supplies 558$ 680$ 1,823$ 700$ 19$ 1,000$ Daily use items, hardwares, misc. items
E 602-43210-304 Legal Services602-43210-240 Small Tools and Minor Equip -$ 217$ -$ 420$ -$ 500$ Hand tools, septic/water sample tools
E 602-43210-308 Other Professional Services602-43210-303 Engineering Fees 13,277$ (1,538)$ 1,409$ 8,880$ 68,017$ 12,000$ 5% increase
E 602-43210-309 Software Support & Maintenance602-43210-304 Legal Services -$ 6,000$ 18$ -$ -$
E 602-43210-317 Employee Training602-43210-308 Other Professional Services 3,376$ 5,814$ 7,773$ 3,500$ 13,565$ 6,000$ Water/Wastewater analytical testing
E 602-43210-321 Telephone602-43210-309 Software Support & Maintenance 716$ 756$ 529$ 910$ -$ 1,745$ SCADA & Utility Billing
E 602-43210-322 Postage 602-43210-317 Employee Training 868$ 925$ 336$ 980$ 598$ 1,400$ Wastewater training
E 602-43210-331 Travel Expenses602-43210-321 Telephone 2,413$ 1,751$ 2,656$ 1,750$ 1,194$ 1,750$ SCADA dialers
E 602-43210-334 Licenses & Permits602-43210-322 Postage -$ 200$ 200$ 420$ -$ 500$
E 602-43210-361 Liability/Property Ins602-43210-331 Travel Expenses 8$ 158$ 633$ 525$ 78$ 750$
Page 7 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
E 602-43210-381 Utilities-Electric & Gas602-43210-334 Licenses & Permits 1,180$ 824$ 729$ 1,400$ 505$ 1,500$ Wastewater Certification/Permit Renewal
E 602-43210-385 Sewer Pumping & Maintenance602-43210-361 Liability/Property Ins 1,039$ 1,003$ 3,449$ 764$ 2,383$ -$ 5% increase
E 602-43210-386 Operation & Maintenance602-43210-381 Utilities-Electric & Gas 1,862$ 3,473$ 3,936$ 2,100$ 563$ 2,750$
E 602-43210-404 Repair Machinery/Equipment602-43210-385 Sewer Pumping & Maintenance 5,364$ 11,410$ 4,695$ 14,000$ 1,245$ 15,000$ Residential holding tank pumping
E 602-43210-413 Equipment Rental602-43210-386 Operation & Maintenance 1,574$ 2,888$ 2,639$ 3,500$ -$ 3,500$
E 602-43210-420 Depreciation Expense602-43210-404 Repair Machinery/Equipment 4,375$ 5,857$ 12,101$ 11,200$ 795$ 12,000$ Pump and control repair/replacement
E 602-43210-438 Misc. Contractual602-43210-413 Equipment Rental -$ -$ -$ 700$ -$ 700$
E 602-43210-439 Refunds Issued602-43210-420 Depreciation Expense 48,667$ 50,174$ 50,428$ 40,600$ -$ 41,000$ approximate
E 602-43210-530 Capital Impr Other Than Bldgs602-43210-438 Misc. Contractual 3,775$ 2,550$ 2,660$ 7,000$ 765$ 7,000$
Emergency or additional holding tank pumping and
maintenance, Lift station inspection/pump testing
E 602-43210-720 Operating Transfers602-43210-439 Refunds Issued -$ -$ -$ -$
602-43210-530 Capital Impr Other Than Bldgs 3,278$ (8,448)$ 6,930$ -$ 7,000$ Pump replacement
602-43210-720 Operating Transfers 17,584$ -$
Total Bliss Sewer Fund Expenditures 100,803$ 121,995$ 119,398$ 126,997$ 121,587$ 137,959$
Page 8 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
9 Users UPTOWN SEWER FUND REVENUES
Revenues 612-43210-33422 Other State Grants & Aids 7$ 29$ 1$ -$ -$ -$
612-43210-34401 Sewer User Fees 15,132$ 17,442$ 22,166$ 22,400$ 7,659$ 23,213$ 2.5% increase
612-43210-34402 Sewer Connection Fee -$ -$ -$
612-43210-36210 Interest Income 64$ 55$ 326$ 50$ -$ 50.00$
612-43210-36250 Misc. Refund -$ -$ -$
612-43210-39203 Transfer from Other Funds -$ -$ -$
Total Uptown Sewer Fund Revenues 15,203$ 17,526$ 22,493$ 22,450$ 7,659$ 23,263$
UPTOWN SEWER FUND EXPENDITURES
Expenditures 612-43210-101 Regular Wages & Salaries 3,673$ 9,282$ 8,559$ 10,725$ 4,702$ 11,134$
612-43210-120 Pension Expense (630)$ 1,164$ 3,619$ -$ -$ -$
612-43210-121 PERA Coord. Employer Contribu. 259$ 697$ 642$ 804$ 352$ 835$
612-43210-122 FICA Employer Contribution 219$ 550$ 505$ 665$ 273$ 690$
612-43210-126 MEDICARE Employer Contribution 50$ 126$ 118$ 156$ 70$ 161$
612-43210-151 Worker s Comp Insurance Prem 218$ 304$ 316$ 300$ 522$ 550$
612-43210-200 Office Supplies 4$ -$ -$ 100$ -$ 100$ billing
612-43210-210 Operating Supplies -$ 500$ 320$ 500$ -$ 500$ Daily use items, hardwares, misc. items
612-43210-221 Equipment Parts -$ -$ -$ 500$ -$ 500$
612-43210-303 Engineering Fees 7,272$ -$ -$ 630$ -$ 1,000$ 5% increase
612-43210-308 Other Professional Services 192$ 884$ 733$ 750$ 310$ 900$ Wastewater Analytical testing
612-43210-309 Software Support & Maintenance 80$ 84$ 84$ 84$ -$ 87$
612-43210-317 Employee Training 275$ -$ -$ 200$ 1,138$ 200$
612-43210-319 Other Services -$ -$ -$ 1,500$ -$ 1,500$
612-43210-322 Postage 18$ -$ -$ -$ -$ 100$
612-43210-334 Licenses & Permits 209$ 217$ 247$ 250$ 231$ 250$
612-43210-361 Liability/Property Ins 283$ 334$ 478$ 351$ 464$ -$ 5% increase
612-43210-381 Utilities-Electric & Gas 522$ 697$ 863$ 1,000$ 265$ 1,500$
612-43210-385 Sewer Pumping & Maintenance (260)$ 327$ 1,800$ 1,500$ -$ 1,500$
612-43210-386 Operation & Maintenance -$ 462$ -$ 1,000$ -$ 1,000$
612-43210-404 Repair Machinery/Equipment 767$ 465$ -$ 2,000$ -$ 2,000$
Page 9 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
612-43210-420 Depreciation Expense 4,876$ 4,877$ 4,876$ 4,900$ -$ 5,000$
612-43210-438 Misc. Contractual 100$ 548$ 140$ 1,500$ 449$ 1,500$ Lift Station Inspection/Pump Testing
612-43210-530 Capital Impr Other Than Bldgs 1,456$ -$ -$ 9,900$ 9,900$ Pump Replacement
612-43210-570 Office Equipment -$ -$ -$ -$
612-43210-720 Operating Transfers -$ -$ 2,640$ -$
Total Uptown Sewer Fund Expenditures 19,582$ 21,516$ 23,299$ 41,955$ 8,774$ 40,908$
Page 10 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
33 Users ANDERSON-ERICKSON SEWER FUND REVENUES
Revenues 624-43210-31951 Special Assessments Principal 2,887$ -$ -$
624-43210-31952 SA Penalties & Interest 624$ 579$ 180$ 200$
624-43210-33422 Other State Grants & Aids 25$ 74$ -$ -$
624-43210-34401 Sewer User Fees 98,531$ 106,717$ 53,670$ 21,921$ 50,599$ 2.5% increase
624-43210-34402 Sewer Connection Fee 8,000$ 8,000$ -$ -$ -$
624-43210-36100 Special Assessments -$ -$
624-43210-36102 Penalties & Interest -$ 30$ -$
624-43210-36210 Interest Income 181$ 301$ 90$ 100$
624-43210-36250 Misc. Refund -$ -$
624-43210-39200 Interfund Tranfers In -$ 17,584$ -$
Total Anderson-Erickson Sewer Fund Revenues 107,361$ 118,557$ -$ 53,940$ 39,535$ 50,899$
Expenditures ANDERSON-ERICKSON SEWER FUND EXPENDITURES
624-43210-101 Regular Wages & Salaries -$ 7,482$ -$ 7,765$
624-43210-121 PERA Coord. Employer Contribu. -$ 561$ -$ 582$
624-43210-122 FICA Employer Contribution -$ 464$ -$ 481$
624-43210-126 MEDICARE Employer Contribution -$ 108$ -$ 113$
624-43210-151 Worker s Comp Insurance Prem -$ 225$ -$ -$
624-43210-200 Office Supplies -$ 39$ -$ $200
624-43210-210 Operating Supplies -$ 300$ -$ $300 Daily use items, hardwares, misc. items
624-43210-240 Small Tools and Minor Equip -$ 180$ 44$ $200 Hand tools, septic/water sample tools
624-43210-303 Engineering Fees 320$ -$ -$ $4,000 5% increase
624-43210-304 Legal Services -$ -$ -$ $0
624-43210-308 Other Professional Services -$ 1,500$ -$ $1,500 Water/Wastewater analytical testing
624-43210-309 Software Support & Maintenance -$ 390$ 310$ $634 SCADA & Utility Billing
624-43210-317 Employee Training 227$ 420$ -$ $400 Wastewater training
624-43210-321 Telephone -$ 750$ 109$ $750 SCADA dialers
624-43210-322 Postage 253$ 180$ 425$ $200
624-43210-331 Travel Expenses 80$ 225$ -$ $225
624-43210-334 Licenses & Permits -$ 600$ 78$ $750 Wastewater Certification/Permit Renewal
Page 11 of 12
9/12/2024
City of Scandia
2025 Proposed Budget
2021 2022 2023 2024 Budget 7/31/2024 2025
Actual Actual Actual Approved YTD Actual Budget-1 Comments
EXHIBIT A
624-43210-361 Liability/Property Ins -$ -$ 231$ $254 10% increase
624-43210-381 Utilities-Electric & Gas -$ 900$ 985$ $1,000
624-43210-385 Sewer Pumping & Maintenance 43$ 6,000$ 283$ $6,000 Residential holding tank pumping
624-43210-386 Operation & Maintenance -$ 1,500$ -$ $1,500
624-43210-404 Repair Machinery/Equipment -$ 4,800$ -$ $4,000 Pump and control repair/replacement
624-43210-413 Equipment Rental 408$ 300$ 230$ $300
624-43210-420 Depreciation Expense -$ 17,400$ -$ $5,000 approximate
624-43210-438 Misc. Contractual -$ 3,000$ -$ $4,000
Emergency or additional holding tank pumping and
maintenance, Lift station inspection/pump testing
624-43210-439 Refunds Issued -$ 4,368$ $3,000
624-43210-530 Capital Impr Other Than Bldgs 2,990$ 2,970$ $3,000 Pump replacement
624-43210-570 Office Equipment -$ -$
624-43210-720 Operating Transfers -$ -$
Total Anderson-Erickson Sewer Fund Expenditures -$ -$ 4,320$ 50,294$ 7,064$ 46,154$
Page 12 of 12
CITY OF SCANDIA
SUMMARY BUDGET
6/20/2023
Inflation Assumptions 677,171 810,813 800,388 827,705 852,536 878,112
Revenue (Non-property tax) 1.00% 1.00% 1.00% 1.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%
Interest Earnings 3.25% 3.25% 3.25% 3.25% 3.25% 3.00% 3.00% 3.00% 3.00% 3.00%
Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Audited Budgeted Budgeted Projected Projected Projected Projected Projected Projected Projected
GENERAL FUND 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
REVENUE
1 General Property Tax-Current 1,607,142 1,865,918 1,865,918 1,893,907 1,969,663 2,028,753 2,089,616 2,152,304 2,216,873 2,283,379
2 Other taxes 4,115 149,697 134,357 133,357 136,024 138,745 141,520 144,350 147,237 150,182
3 Intergovernmental 69,875 61,000 71,674 69,000 70,380 71,788 73,223 74,688 76,182 77,705
4 Grants 11,700
5 Franchise fees -
6 Licenses and Permits 182,640 161,100 179,100 183,100 186,762 190,497 194,307 198,193 202,157 206,200
7 Charges for Services 53,383 53,000 57,074 58,813 59,989 61,189 62,413 63,661 64,934 66,233
8 Fines & Forfeits 6,027 7,400 7,000 6,000 6,180 6,365 6,556 6,753 6,956 7,164
9 Interest Earnings 5,459 12,100 30,000 30,900 31,827 32,782 33,765 34,778 35,822
10 Miscellaneous Revenues 13,452 9,900 11,000 9,500 9,785 10,079 10,381 10,692 11,013 11,343
11 - - - - - - - - - -
12 Total Revenue 1,942,093 2,331,815 2,326,123 2,383,677 2,469,683 2,539,242 2,610,797 2,684,407 2,760,130 2,838,029
EXPENSES
13 Current
14 General Government 667,685 754,700 714,744 740,218 762,424 785,297 808,856 833,121 858,115 883,859
15 Public Safety 458,856 504,399 547,807 593,574 611,381 629,722 648,614 668,073 688,115 708,758
16 Public Works 636,351 732,450 815,044 818,735 843,297 868,596 894,654 921,494 949,139 977,613
17 Park and Recreation 171,884 175,060 209,226 212,343 218,714 225,275 232,033 238,994 246,164 253,549
18 Applied to Federal Grant
19 Federal fund returned
20 Capital Outlay - 150,000
21 -
22 -
23 -
24 -
25 Total Expenses 1,934,776 2,316,609 2,286,822 2,364,870 2,435,816 2,508,891 2,584,157 2,661,682 2,741,533 2,823,779
26 Revenues Over / (Under) Expenses 7,317 15,206 39,301 18,807 33,867 30,352 26,640 22,725 18,597 14,250
38 Ending General Fund Balance (FB) 1,349,787 1,364,993 1,404,294 1,423,101 1,456,968 1,487,320 1,513,960 1,536,684 1,555,282 1,569,532
39 Restricted - - - - - - - - - -
40 Unassigned 1,349,787 1,364,993 1,404,294 1,423,101 1,456,968 1,487,320 1,513,960 1,536,684 1,555,282 1,569,532
41 Fund Balance as a % of Next Year's Expenditures (net of contingency) 58.3% 59.7% 59.4% 58.4% 58.1% 57.6% 56.9% 56.1% 55.1% #DIV/0!
Preliminary Projected
Levy by Type 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
41 General Fund Operating Tax Levy 1,607,142 1,865,918 1,865,918 1,893,907 1,969,663 2,028,753 2,089,616 2,152,304 2,216,873 2,283,379
42 Annual Increase 16.3% 16.1% 0.0% 1.5% 4.0% 3.0% 3.0% 3.0% 3.0% 3.0%
ANNUAL DEBT LEVIES BY BOND ISSUE-FUTURE
43
44 BONDS ISSUED 3,635,000
45 EQUIPMENT CERTIFICATES 800,000 515,510 - 250,000 - 250,000 300,000 -
46
47 -
48 Total Annual Debt Issuance - - 4,435,000 515,510 - 250,000 - 250,000 300,000 -
OTHER SPECIAL TAX LEVIES
49 Debt service
50 2025 Certificates 67,000 64,000
51 2024 Certificates
52 2024 GO Bonds 34,524 219,569 312,828 360,098 357,158 359,258 355,688 357,158
53 2018 GO Bonds 344,531 342,536 345,634 343,166 340,541 343,009 345,161 341,749 343,429 344,794
54 Capital Improvement Debt Levy
55 Equipment Replacement Debt Levy - 93,517 160,514 155,938 182,362 178,050 203,462 225,596
56 Local road improvement Debt Levy
57 Total Annual Debt Levies 446,055 406,536 345,634 656,252 813,882 859,044 884,680 879,056 902,578 927,547
ANNUAL CAPITAL PROJECTS LEVIES
58 Capital Improvement 217,336 293,791 235,000 125,000 130,000 135,200 140,608 146,232 152,082 158,165
59 Park Improvement 20,000 20,000 60,000 40,000 40,000 40,000 50,000 50,000 50,000 50,000
60 Equipment Replacement 87,800 - 110,000 125,000 130,000 135,200 140,608 146,232 152,082 158,165
61 Local Road Improvement 216,860 212,012 375,000 440,000 473,000 508,475 546,611 584,873 625,815 669,622
62
63 EDA 8,000 5,300 5,300
64
65 Total Other Special Levies 549,996 531,103 785,300 730,000 773,000 818,875 877,827 927,338 979,978 1,035,951
66
67 Total Tax Levy 2,603,193 2,803,557 2,996,852 3,280,159 3,556,545 3,706,672 3,852,122 3,958,698 4,099,429 4,246,878
68 Increase/(Decrease) in Total Tax Levy 14.67% 7.70% 6.89% 9.45% 8.43% 4.22% 3.92% 2.77% 3.55% 3.60%
69 Less: Fiscal Disparities (132,739) (123,279) (107,857) (123,679) (115,518) (125,932) (129,747) (133,544) (134,541) (136,721)
70 Net Levy to Taxpayers 2,470,454 2,680,278 2,888,995 3,156,480 3,441,027 3,580,740 3,722,375 3,825,154 3,964,888 4,110,157
71 Levy % Change 15.11% 8.49% 7.79% 9.26%
72 Existing Tax Base 8,336,001 10,129,722 10,818,416 10,758,518 10,758,518 10,866,103 10,974,764 11,194,259 11,418,144 11,760,688
82 5.37% 21.52% 6.80% -0.55%
83 New Net Tax Capacity 0 0 0 0 0 0 0 0 0 0
84 Total Net Tax Capacity 8,336,001 10,129,722 10,818,416 10,758,518 10,758,518 10,866,103 10,974,764 11,194,259 11,418,144 11,760,688
85 Tax Rate on Tax Capacity 29.636% 26.460% 26.704% 29.339% 31.984% 32.953% 33.918% 34.171% 34.725% 34.948%
86 Tax Rate % Change 9.24063% -10.72% 0.93% 9.87% 9.01% 3.03% 2.93% 0.75% 1.62% 0.64%
PW Plow Truck FD Tanker FD Engine Sewer Funding Total
305,509.00$ 387,666.00$ 806,617.00$
ARPA 466,422.00$ 305,509.00$ -$ 160,913.00$ -$ 466,422.00$
PSA 176,529.00$ -$ 176,529.00$ -$ -$ 176,529.00$
EQ Cert -$ -$ 210,000.00$ 640,000.00$ -$ 850,000.00$
Cash -$ -$ 1,137.00$ -$ 1,137.00$
305,509.00$ 387,666.00$ 800,913.00$ 0
PW Plow Truck FD Tanker FD Engine Sewer Funding Total
305,509.00$ 387,666.00$ 806,617.00$
ARPA 466,422.00$ 305,509.00$ -$ -$ 160,913.00$ 466,422.00$
PSA 176,529.00$ -$ 176,529.00$ -$ -$ 176,529.00$
EQ Cert -$ -$ 210,000.00$ 800,000.00$ -$ 1,010,000.00$
Cash -$ -$ 1,137.00$ 6,617.00$ -$ 7,754.00$
305,509.00$ 387,666.00$ 806,617.00$ 160,913.00$
With Partial APRA Funding
With All APRA Funding
PW Plow Truck FD Tanker FD Engine
Reimbursement to
Sewer
Future Bliss
Engineering Total
305,509.00$ 387,666.00$ 806,617.00$ 172,425.00$ 155,000.00$
ARPA 466,422.00$ 138,972.00$ -$ -$ 172,450.00$ 155,000.00$ 466,422.00$
PSA 176,529.00$ -$ 176,529.00$ -$ -$ -$ 176,529.00$
EQ Cert -$ 166,537.00$ 210,000.00$ 800,000.00$ -$ -$ 1,176,537.00$
Cash -$ -$ 1,137.00$ 6,617.00$ -$ -$ 7,754.00$
305,509.00$ 387,666.00$ 806,617.00$ 172,450.00$ 155,000.00$
PW Plow Truck FD Tanker FD Engine Sewer Funding Total
305,509.00$ 387,666.00$ 806,617.00$
APRA 466,422.00$ -$ -$ -$ 466,422.00$ 466,422.00$
PSA 176,529.00$ -$ 176,529.00$ -$ -$ 176,529.00$
EQ Cert -$ 305,509.00$ 210,000.00$ 800,000.00$ -$ 1,315,509.00$
Cash -$ -$ 1,137.00$ 6,617.00$ -$ 7,754.00$
305,509.00$ 387,666.00$ 806,617.00$ 466,422.00$
No APRA Funding
With Partial APRA Funding
Estimated Pay 2025 Property Tax Impact Worksheet
Taxing District:
STEP 1 - Calculate the Taxing District's Tax Rate:
Actual Proposed %
Item Pay 2024 Pay 2025 Change
(A)(B)(C)
1.Levy before reduction for state aids $2,996,852 $3,280,159 9.5%
2.State Aids - $0 $0 0.0%
3. Certified Property Tax Levy = $2,996,852 $3,280,159 9.453%
4.Fiscal Disparity Portion of Levy - $107,857 $123,679 14.7%
5.Local Portion of Levy = $2,888,995 $3,156,480 9.3%
6.Local Taxable Value 2025 is an ESTIMATE ÷ 10,818,416 $10,758,518 -0.6%
7. Local Tax Rate = 26.704% 29.339% 9.9%
8.Market Value Referenda Levy $0 $0 0.0%
9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0%
10.Local Portion of Levy = $0 $0 0.0%
11.Referenda Market Value 2025 is an ESTIMATE ÷ 0 0 0.0%
12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0%
STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
13.Assumes a 0.8%change in market value from 2024 to 2025, which is the city median change.
(D)(E)(F)(G)(H)
Market Homestead Taxing
Value Market Taxable District
Before Value Market Tax Portion of
Exclusion Exclusion Value Capacity Tax
Actual Pay 2024
Pay 2024 76,000 @40% 500,000@1.0% (A7 x G) +
MV - rem @ 9% (D) - (E) rem @ 1.25% (A12 X D)
14.483,000 0 483,000 4,830 $1,289.82
15.495,800 0 495,800 4,958 $1,324.01
16.595,000 0 595,000 6,188 $1,652.47
17.694,200 0 694,200 7,428 $1,983.60
18.793,300 0 793,300 8,666 $2,314.20
Estimated Pay 2025
Pay 2025 MV 95,000 @40% 500,000@1.0% (B7 x G) +
X 1.008 - rem @ 9% (D) - (E) rem @ 1.25% (B12 x D)
19.487,100 2,700 484,400 4,844 $1,421.18
20.500,000 1,600 498,400 4,984 $1,462.26
21.600,000 0 600,000 6,250 $1,833.69
22.700,000 0 700,000 7,500 $2,200.43
23.800,000 0 800,000 8,750 $2,567.16
Percentage Change from 2024 to Estimated 2025
24.0.8% 0.0% 0.3% 0.3% 10.2%
25.0.8% 0.0% 0.5% 0.5% 10.4%
26.0.8% 0.0% 0.8% 1.0% 11.0%
27.0.8% 0.0% 0.8% 1.0% 10.9%
28.0.8%0.0%0.8%1.0%10.9%
0400 Scandia