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Item 03.a
1 2 % of PY Cummulative Action Adjustment Levy Tax Levy % of PY Levy Comments 2015 Tax Levy 24,728,549$ Preliminary Increase 1,360,070 5.50%26,088,619 5.50%See memo from 8/24/15 for primary drivers of increase. Eliminate Street Reconstruction Levy (50,000) -0.20%26,038,619 5.30%Debt will have to be issued for the City's portion of the 2016 reconstruction project. ($200,000 was allocated to the 2015 Phase II Recon Project; debt will be issued for the balance of the City's share of this project, as well.) Eliminate Police IT Position (7/1/16) (45,870) -0.19%25,992,749 5.11%The delay places added pressure on existing staff. The proposed Equipment Fund budget includes the replacement of toughbooks and in-car modems as well as adding in-car videos which may require significant staff time to implement. Delay adds pressure on the 2017 property tax levy. Eliminate additional contractual zoning enforcement with WSB. (16,000) -0.06%25,976,749 5.05%This was a combined contract with Environmental Resources ($40k) for additional erosion control enforcement. Eliminate Street Maintenance Position (4/1/16) (54,400) -0.22%25,922,349 4.83%The delay places added pressure on existing staff and resources for street maintenance, snow plowing, etc. Delay also adds pressure on the 2017 property tax levy. Delay purchase of dump truck - 0.00%25,922,349 4.83%If Street Maintenance position is delayed until 2017, the purchase of an additional dump truck ($195k) would be delayed, as well. Delay places added pressure on existing staff and resources for street maintenance, snow plowing, etc. It should be noted that the draft Equipment Plan already includes a $150,000 increase in the 2017 tax levy and subsequent years. Staff is not recommending a reduction in the Equipment Fund levy. The funds would remain in the fund balance reserve for the future purchase. Reduce Building Fund Levy (100,000) -0.40%25,822,349 4.42%By not having to repay the Liquor Store interfund loan for the Heritage Center and increasing the contribution from the Communications Fund by $50k, this allows for reducing the Building Fund levy in 2016. Reduce NEW Park Improvement Fund Levy (50,000) -0.20%25,772,349 4.22%This is dependent on LOA fundraising efforts and the Oak Shores playground replacement. Whereas 2017 and 2018 originally anticipated $100k and $150k increases, respectively, the 2017 increase could be higher if this levy reduction is implemented. Reduce Building Fund Levy (Partial) (55,000) -0.22%25,717,349 4.00%Delay City Hall west wing improvements ($256k) to 2017. Additional levy required in 2017. Reduce Building Fund Levy (Balance) (94,000) -0.38%25,623,349 3.62%Delay City Hall west wing improvements ($256k) to 2017. Additional levy required in 2017. Other (154,000) -0.62%25,469,349 3.00%City staff would need to look into additional expenditure reductions, be more aggressive (less conservative) on revenue projections, etc. 3 Preliminary - Property Taxes - 2016 - Based on 5.5% City Tax Levy Increase Residential Homestead City of Lakeville - ISD 194 - Vermillion Watershed Total City** County* School* Other* Tax Capacity Rate 1.05348 0.39223 0.29633 0.31459 0.05033 Market Value Rate 0.0024871 0.0024871 *2015 Rates * Estimated 2016 Rate G:1Budget12016 BudgeASept 14, 2015 WorkshoplTaxes Payable 2016 (2015-09-14) : 2016 Taxes - RES 9/1112015 a , Market Market Value Taxable Tax Value Exclusion MV Capacity Total Taxes City County School Other Total Taxes City - County School Other 100,000 (28,240) 71,760 718 1,005 281 213 474 36 2 2 - - - 110,000 (27,340) 82,660 827 1,144 324 245 534 42 2 2 - - - 120,000 (26,440) 93,560 936 1,284 367 277 593 47 3 3 - - 130,000 (25,540) 104,460 1,045 1,424 410 310 652 53 3 3 - 140,000 (24,640) 115,360 1,154 1,563 452 342 711 58 3 3 - - 150,000 (23,740) 126,260 1,263 1,703 495 374 770 64 3 3 - - - 160,000 (22,840) 137,160 1,372 1,843 538 406 829 69 4 4 - - - 170,000 (21,940) 148,060 1,481 1,983 581 439 889 75 4 4 - - - 180,000 (21,040) 158,960 1,590 2,122 623 471 948 80 4 4 - - 190,000 (20,140) 169,860 1,699 2,262 666 503 1,007 85 5 5 - - 200,000 (19,240) 180,760 1,808 2,402 709 536 1,066 91 5 5 - 210,000 (18,340) 191,660 1,917 2,541 752 568 1,125 96 5 5 - - 220,000 (17,440) 202,560 2,026 2,681 794 600 1,184 102 6 6 - - - 230,000 (16,540) 213,460 2,135 2,821 837 633 1,244 107 6 6 - - - 240,000 (15,640) 224,360 2,244 2,960 880 665 1,303 113 6 6 - - - 250,000 (14,740) 235,260 2,353 3,100 923 697 1,362 118 6 6 - - - 260,000 (13,840) 246,160 2,462 3,240 966 729 1,421 124 7 7 - - 270,000 (12,940) 257,060 2,571 3,380 1,008 762 1,480 129 7 7 - - 280,000 (12,040) 267,960 2,680 3,519 1,051 794 1,539 135 7 7 - - - 290,000 (11,140) 278,860 2,789 3,659 1,094 826 1,599 140 8 8 - - - 300,000 (10,240) 289,760 2,898 3,799 1,137 859 1,658 146 8 8 - 310,000 (9,340) 300,660 3,007 3,938 1,179 891 1,717 151 8 8 - - - 320,000 (8,440) 311,560 3,116 4,078 1,222 923 1,776 157 9 9 - - - 330,000 (7,540) 322,460 3,225 4,218 1,265 956 1,835 162 9 9 - - 340,000 (6,640) 333,360 3,334 4,357 1,308 988 1,894 168 9 9 - - - 350,000 (5,740) 344,260 3,443 4,497 1,350 1,020 1,953 173 9 9 - - - 360,000 (4,840) 355,160 3,552 4,637 1,393 1,052 2,013 179 10 10 - - - 370,000 (3,940) 366,060 3,661 4,777 1,436 1,085 2,072 184 10 10 - - - 380,000 (3,040) 376,960 3,770 4,916 1,479 1,117 2,131 190 10 10 - 390,000 (2,140) 387,860 3,879 5,056 1,521 1,149 2,190 195 11 11 - - - 400,000 (1,240) 398,760 3,988 5,196 1,564 1,182 2,249 201 11 11 410,000 (340) 409,660 4,097 5,335 1,607 1,214 2,308 206 11 11 - - - 420,000 420,000 4,200 5,469 1,647 1,245 2,366 211 12 12 - - - 430,000 430,000 4,300 5,599 1,687 1,274 2,422 216 12 12 - - 440,000 440,000 4,400 5,730 1,726 1,304 2,479 221 12 12 - 450,000 450,000 4,500 5,860 1,765 1,333 2,535 226 12 12 - - 460,000 460,000 4,600 5,990 1,804 1,363 2,591 232 13 13 - - 470,000 470,000 4,700 6,120 1,843 1,393 2,648 237 13 13 - - 480,000 480,000 4,800 6,251 1,883 1,422 2,704 242 13 13 - - 490,000 490,000 4,900 6,381 1,922 1,452 2,760 247 13 13 - - 500,000 500,000 5,000 6,511 1,961 1,482 2,817 252 14 14 - - G:1Budget12016 BudgeASept 14, 2015 WorkshoplTaxes Payable 2016 (2015-09-14) : 2016 Taxes - RES 9/1112015 AL: A Preliminary - Property Taxes - 2016 - Based on 5.5% City Tax Levy Increase Residential Homestead City of Lakeville - ISD 194 - Vermillion Watershed '2015 Rates "Estimated 2016 Rate MV Increase = Total City- County School' Other' Tax Capacity Rate 1.05348 0.39223 0.29633 0.31459 0.05033 Market Value Rate 0.0024871 0.0024871 '2015 Rates "Estimated 2016 Rate MV Increase = 2.41% AX . I a�9[ Mttd Market Adjusted My Taxable Tax Total Rate MV Value Market Value Exclusion MV Cap. Total Taxes City County School Other Total Taxes City County School Other City Taxes Change Change 100,000 102,410 (28,023) 74,387 744 1,038 292 220 489 37 36 12 8 14 1 12 2 10 110,000 112,651 (27,101) 85,550 855 1,181 336 254 549 43 39 14 9 16 1 14 2 11 120,000 122,892 (26,180) 96,712 967 1,324 379 287 610 49 43 15 9 17 2 15 3 12 130,000 133,133 (25,258) 107,875 1,079 1,468 423 320 670 54 47 16 10 19 2 16 3 13 140,000 143,374 (24,336) 119,038 1,190 1,611 467 353 731 60 50 18 11 20 2 18 3 14 150,000 153,615 (23,415) 130,200 1,302 1,754 511 386 792 66 54 19 12 21 2 19 3 15 160,000 163,856 (22,493) 141,363 1,414 1,897 554 419 852 71 58 20 12 23 2 20 4 16 170,000 174,097 (21,571) 152,526 1,525 2,040 598 452 913 77 61 22 13 24 2 22 4 18 180,000 184,338 (20,650) 163,688 1,637 2,183 642 485 973 82 65 23 14 26 2 23 4 19 190,000 194,579 (19,728) 174,851 1,749 2,326 686 518 1,034 88 69 24 15 27 3 24 5 20 200,000 204,820 (18,806) 186,014 1,860 2,469 730 551 1,095 94 72 26 16 29 3 26 5 21 210,000 215,061 (17,885) 197,176 1,972 2,612 773 584 1,155 99 76 27 16 30 3 27 5 22 220,000 225,302 (16,963) 208,339 2,083 2,755 817 617 1,216 105 80 28 17 31 3 28 6 23 230,000 235,543 (16,041) 219,502 2,195 2,898 861 650 1,276 110 83 30 18 33 3 30 6 24 240,000 245,784 (15,119) 230,665 2,307 3,041 905 684 1,337 116 87 31 19 34 3 31 6 25 250,000 256,025 (14,198) 241,827 2,418 3,184 949 717 1,398 122 91 32 19 36 3 32 6 26 260,000 266,266 (13,276) 252,990 2,530 3,327 992 750 1,458 127 94 34 20 37 3 34 7 27 270,000 276,507 (12,354) 264,153 2,642 3,470 1,036 783 1,519 133 98 35 21 38 4 35 7 28 280,000 286,748 (11,433) 275,315 2,753 3,614 1,080 816 1,579 139 102 36 22 40 4 36 7 29 290,000 296,989 (10,511) 286,478 2,865 3,757 1,124 849 1,640 144 105 38 23 41 4 38 8 30 300,000 307,230 (9,589) 297,641 2,976 3,900 1,167 882 1,700 150 109 39 23 43 39 8 31 310,000 317,471 (8,668) 308,803 3,088 4,043 1,211 915 1,761 155 113 40 24 44 _4 4 40 8 32 320,000 327,712 (7,746) 319,966 3,200 4,186 1,255 948 1,822 161 116 42 25 46 4 42 9 33 330,000 337,953 (6,824) 331,129 3,311 4,329 1,299 981 1,882 167 120 43 26 47 4 43 9 34 340,000 348,194 (5,903) 342,291 3,423 4,472 1,343 1,014 1,943 172 124 44 26 48 4 44 9 35 350,000 358,435 (4,981) 353,454 3,535 4,615 1,386 1,047 2,003 178 127 46 27 50 5 46 9 36 360,000 368,676 (4,059) 364,617 3,646 4,758 1,430 1,080 2,064 184 131 47 28 51 5 47 10 37 370,000 378,917 (3,137) 375,780 3,758 4,901 1,474 1,114 2,125 189 135 48 29 53 5 48 10 38 380,000 389,158 (2,216) 386,942 3,869 5,044 1,518 1,147 2,185 195 138 50 30 54 5 50 10 39 390,000 399,399 (1,294) 398,105 3,981 5,187 1,561 1,180 2,246 200 142 51 30 56 5 51 11 40 400,000 409,640 (372) 409,268 4,093 5,330 1,605 1,213 2,306 206 146 52 31 57 5 52 11 41 410,000 419,881 - 419,881 4,199 5,468 1,647 1,244 2,365 211 144 51 30 57 5 51 11 40 420,000 430,122 - 430,122 4,301 5,601 1,687 1,275 2,423 216 143 51 30 57 5 51 12 40 430,000 440,363 - 440,363 4,404 5,734 1,727 1,305 2,481 222 147 52 31 58 5 52 12 41 440,000 450,604 - 450,604 4,506 5,868 1,767 1,335 2,538 227 150 54 31 60 5 54 12 42 450,000 460,845 - 460,845 4,608 6,001 1,808 1,366 2,596 232 154 55 32 61 5 55 12 43 460,000 471,086 - 471,086 4,711 6,134 1,848 1,396 2,654 237 157 56 33 62 6 56 13 43 470,000 481,327 - 481,327 4,813 6,268 1,888 1,426 2,711 242 160 57 34 64 6 57 13 44 480,000 491,568 - 491,568 4,916 6,401 1,928 1,457 2,769 247 164 59 34 65 6 59 13 45 490,000 501,809 - 501,809 5,041 6,558 1,977 1,494 2,834 254 191 69 42 74 7 69 13 55 500,000 512,050 512,050 5,271 6,827 2,067 1,562 2,932 265 329 120 80 115 14 120 14 106 G:1Budge02016 BudgetlSept 14, 2015 WorkshopWaxes Payable 2016 (201549-14): 2016 Tues -RES 9/11/2015