12-02-13 CC Spec Mtg AgendaP
CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD
CITY COUNCIL SPECIAL MEETING CITY HALL
MONDAY, DECEMBER 2, 2013 7:00 P.M.
AGENDA
Attachments
1. CONVENE CITY COUNCIL SPECIAL MEETING
A. Roll Call
Mayor Zerby ____
Hotvet____
Siakel ____
Sundberg____
Woodruff ____
B. Review Agenda
2. TRUTH-IN-TAXATION PUBLIC HEARING Finance Director’s
memo
A. Staff Presentation
B. Public Hearing
C. Council Deliberation/Decision to Reconvene
3. APPROVING THE 2014 GENERAL FUND BUDGET AND PROPERTY Finance Director’s
TAX LEVY COLLECTIBLE IN 2014 memo, Resolution
4. ADJOURN
#2
MEETING TYPE
City of Shorewood Council Meeting Item
Special Meeting
2013 Truth-in-Taxation Presentation
Title / Subject:
Meeting Date: December 2, 2013
Prepared by: Bruce DeJong
Reviewed by: Bill Joynes
Attachments: Truth-in-Taxation PowerPoint Presentation
Policy Consideration: The City Council is required by law to consider public input at this hearing prior
to adopting the property tax levy and budget for 2014.
Background: The City Council adopted a preliminary budget and tax levy in August. That information
was sent to Hennepin County who used the County Assessor’s property values to determine an
estimated tax rate. Discussions and citizen concerns regarding individual property values are held each
year at the Board of Review meetings in April, May and June. This information was combined with
preliminary tax information from other taxing jurisdictions to create a Truth-in-Taxation statement for
each property which were mailed in November.
For this meeting, the City Council is holding a public hearing to allow taxpayers an opportunity to discuss
the budget in general, specific budget areas, and the level of property tax levied by the City of
Shorewood. This meeting is not designed for property owners to discuss property value, which was set
earlier in the year at the Board of Review process held from April through June.
The required elements for the Truth-in-Taxation process are:
1.The proposed property tax levy must be certified to the county auditor by September 15.
2.The public meeting is held at the scheduled time and place indicated on the TNT notice.
3.The proposed budget and property tax levy are discussed at the meeting.
4.The public was invited and allowed to speak and to ask questions concerning the budget and
proposed property taxes at the public meeting.
5.The final property tax levy and the final budget need to be adopted by December 27.
6.The final property tax levy may not exceed the preliminary August 26 certified property tax levy.
7.The final property tax levy must be certified to the county auditor by December 27.
8.Form TNT-2014 must be submitted to the Dept. of Revenue after the final tax levy is adopted no
later than December 30.
Items in bold will be discussed at the Public Hearing on December 2.
Financial or Budget Considerations:
The tax levy and budget presented at this meeting were reduced by $47,633 from the original certified
levy to Hennepin County. This reduces the tax levy increase from 3% to 2%.
Mission Statement: The City of Shorewood is committed to providing residents quality public services, a
healthy environment, a variety of attractive amenities, a sustainable tax base, and sound financial
management through effective, efficient, and visionary leadership. Page 1
Options: If time does not allow all interested parties to provide input or the City Council would like
more time to discuss the budget and/or tax levy, the vote can be postponed until the meeting on
December 9.
Recommendation / Action Requested: Staff recommends that the City Council hold the public hearing
and accept public input on the proposed budget and tax levy.
Next Steps and Timelines: The final General Fund budget and tax levy will be on the agenda for
approval after the public hearing at this meeting.
Connection to Vision / Mission: This item contributes to sound financial management by providing
effective city services at a reasonable price.
#3
MEETING TYPE
Special Meeting
City of Shorewood Council Meeting Item
Title / Subject: Adoption of the 2014 General Fund Budget and Property Tax Levy Collectible in 2014
Meeting Date: December 2, 2013
Prepared by: Bruce DeJong
CC: Bill Joynes
Attachment: Resolution
Budget Presentation
2014 General Fund Summary Budget
Policy Consideration:
Adoption of this resolution will allow staff to certify the budget and property tax levy to Hennepin
County as required by state law.
Background:
By statute, the City Council must annually approve a budget and property tax levy within five business
days of December 20. The 2014 General Fund Budget has been modified from the preliminary budget
adopted on August 26 in accordance with council and updated information on several expenditure
items. The budget discussed at the Truth-in-Taxation public hearing should be adopted, with any
modifications desired by the City Council. Based on consensus from the November 25 Work Session the
tax levy increase has been reduced from 3% to 2%. This dropped the tax levy by $47,633.
Financial or Budget Considerations:
The adoption of this resolution records the City Council’s spending priorities for 2014 and the amount of
property taxes to be raised.
Options:
The City Council may choose to:
1.Adopt the budget and levy as presented;
2.Make additional changes and adopt the amended budget and levy;
Recommendation / Action Requested:
Staff recommends that the City Council adopt the resolution as submitted.
Next Steps and Timelines:
The final tax levy will be applied by Hennepin County to create property tax statements that will be
mailed in April, 2014 for collection on May 15 and October 15, 2014.
Connection to Vision / Mission:
This process contributes to sound financial management by providing financial resources to pay for
desired city services.
Mission Statement: The City of Shorewood is committed to providing residents quality public services, a
healthy environment, a variety of attractive amenities, a sustainable tax base, and sound financial
management through effective, efficient, and visionary leadership. Page 1
CITY OF SHOREWOOD
RESOLUTION NO. 13-____
A RESOLUTION ADOPTING THE 2014 GENERAL FUND OPERATING BUDGET
AND APPROVING THE PROPERTY TAX LEVY COLLECTIBLE IN 2014
WHEREAS
, the 2014 Budget and property tax levies collectible in 2014 for the
City of Shorewood have been prepared and reviewed by the City Council; and,
WHEREAS
, the budget has been modified by the City Council to meet service delivery
goals; and,
WHEREAS
, the City Council held a Truth-in-Taxation public hearing on December 2,
2013, to receive public comment regarding the adoption of such budgets and property tax levies;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SHOREWOOD AS FOLLOWS
:
1.That a budget of $5,547,054 is adopted to pay for 2014 General Fund operations.
2.That the sum of $4,858,585 is levied for 2013, collectible in 2014, upon taxable
property in the City of Shorewood.
3.That the City Administrator is hereby instructed to transmit a certified copy
of this resolution to the County Auditor of Hennepin County, Minnesota.
ADOPTED BY THE CITY COUNCIL OF THE CITY OF SHOREWOOD
this 2nd day of
December, 2013.
ATTEST:Scott Zerby, Mayor
_______________________________
Jean Panchyshyn, City Clerk
GENERAL FUND BUDGET SUMMARY
YTDDept
ActualActualActualBudgetSeptRequestPercentDollar
201020112012201320132014ChangeChange
REVENUES
TAXES 4,717,204 4,787,194 4,783,939 4,763,319 2,427,909 4,858,5852.0% 95,266
LICENSES & PERMITS 154,112 174,119 175,086 124,200 148,453 132,7706.9% 8,570
INTERGOVERNMENTAL 69,133 70,592 76,102 70,401 70,726 96,251 36.7% 25,850
CHARGES FOR SERVICES 41,882 33,851 64,825 35,150 25,303 41,700 18.6% 6,550
FINES & FORFEITURES 55,806 48,720 66,230 57,000 38,055 57,000 0.0% -
MISCELLANEOUS REVENUE 86,905 77,755 141,013 213,900 179,991 232,9008.9% 19,000
TRANSFERS 33,465 40,000 330 - - 25,000 25,000
TOTAL REVENUES 5,158,507 5,232,231 5,307,525 5,263,970 2,890,437 5,444,206 3.4% 180,236
EXPENDITURES
CITY COUNCIL
Personnel 16,794 16,794 16,794 16,800 12,595 16,800 0.0% -
Materials and Supplies 1,175 684 887 2,000 374 1,200-40.0% (800)
Support Services and Charges 45,776 76,063 80,309 72,450 57,215 140,36593.7% 67,915
Transfers - 1,379 13,600 47,700 - 85,756 79.8% 38,056
Total City Council 63,745 94,920 111,590 138,950 70,184 244,12175.7% 105,171
Administration
Personnel 399,294 427,106 373,915 359,671 180,329 250,323-30.4% (109,348)
Materials and Supplies 17,634 16,524 17,906 18,450 9,615 19,300 4.6% 850
Support Services and Charges 35,881 41,855 82,008 42,175 84,537 147,290249.2% 105,115
Capital 2,844 - 370 - - - -
Total City Administration 455,653 485,485 474,199 420,296 274,481 416,913-0.8% (3,383)
FINANCE
Personnel 147,242 163,794 120,556 132,929 100,873 134,7581.4% 1,829
Materials and Supplies 7,576 7,785 8,042 8,400 8,188 9,0507.7% 650
Support Services and Charges 7,222 13,822 11,686 11,600 11,002 16,000 37.9% 4,400
Capital - - - - 322 - -
Total Finance 162,040 185,401 140,284 152,929 120,385 159,8084.5% 6,879
PROFESSIONAL SERVICES
Support Services and Charges 178,604 188,963 190,592 202,990 184,611 211,0604.0% 8,070
Total Professional Services 178,604 188,963 190,592 202,990 184,611 211,0604.0% 8,070
PLANNING
Personnel 175,553 168,156 181,382 170,666 131,032 173,1571.5% 2,491
Materials and Supplies 149 261 137 650 292 250-61.5% (400)
Support Services and Charges 6,882 8,079 7,691 7,400 4,190 11,900 60.8% 4,500
Capital - - - 200 - --100.0% (200)
Total Planning 182,584 176,496 189,210 178,916 135,514 185,3073.6% 6,391
MUNICIPAL BUILDINGS
Materials and Supplies 51,244 50,002 40,799 22,130 47,197 21,400 -3.3% (730)
Support Services and Charges 54,496 126,794 149,878 164,800 140,924 165,8000.6% 1,000
Capital 15,713 1,534 2,441 - - - -
Bond Payments 2,959 - - - - - -
Transfers 160,368 103,950 102,200 100,450 - 103,9503.5% 3,500
Total Municipal Buildings 284,780 282,280 295,318 287,380 188,121 291,1501.3% 3,770
POLICE
Materials and Supplies 1,367 - 1,328 - - - -
Support Services and Charges 949,337 996,771 991,383 1,015,077 763,437 1,045,0563.0% 29,979
Capital 228,068 230,068 225,132 235,437 170,823 229,763-2.4% (5,674)
Total Police 1,178,772 1,226,839 1,217,843 1,250,514 934,260 1,274,819 1.9% 24,305
FIRE
Support Services and Charges 322,535 337,131 331,987 349,582 259,296 344,940-1.3% (4,642)
Capital 272,629 270,697 277,906 287,643 215,741 282,271-1.9% (5,372)
Total Fire 595,164 607,828 609,893 637,225 475,037 627,211-1.6% (10,014)
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YTDDept
ActualActualActualBudgetSeptRequestPercentDollar
201020112012201320132014ChangeChange
PROTECTIVE INSPECTIONS
Personnel 115,081 122,171 114,396 120,588 89,760 121,3230.6% 735
Materials and Supplies 28 154 242 200 - 2000.0% -
Support Services and Charges 4,575 4,438 5,813 5,300 3,885 5,3000.0% -
Total Protective Inspections 119,684 126,763 120,451 126,088 93,645 126,8230.6% 735
CITY ENGINEER
Personnel 94,497 96,219 84,615 92,549 460 --100.0% (92,549)
Materials and Supplies 152 495 144 200 - --100.0% (200)
Support Services and Charges 8,937 13,550 21,688 11,220 51,462 87,900 683.4% 76,680
Capital 538 1,057 - - - - -
Total City Engineer 104,124 111,321 106,447 103,969 51,922 87,900-15.5% (16,069)
PUBLIC WORKS SERVICES
Personnel 405,101 389,918 417,330 428,775 321,616 439,5872.5% 10,812
Materials and Supplies 144,931 159,047 120,684 171,300 115,840 167,200-2.4% (4,100)
Support Services and Charges 117,944 139,759 121,758 138,550 75,062 141,6002.2% 3,050
Capital - - - 1,200 - 2,500108.3% 1,300
Transfers 800,000 750,000 750,000 772,500 - 800,0003.6% 27,500
Total Public Works Services 1,467,976 1,438,724 1,409,772 1,512,325 512,518 1,550,887 2.5% 38,562
SNOW AND ICE CONTROL
Personnel 55,052 37,959 27,502 56,662 36,223 58,339 3.0% 1,677
Materials and Supplies 32,451 29,462 29,509 45,000 21,369 45,000 0.0% -
Total Snow and Ice Control 87,503 67,421 57,011 101,662 57,592 103,3391.6% 1,677
PARKS MAINTENANCE
Personnel 153,637 152,118 101,395 103,358 59,293 109,4735.9% 6,115
Materials and Supplies 14,237 17,394 17,095 19,300 14,459 20,300 5.2% 1,000
Support Services and Charges 96,057 87,090 32,807 30,910 26,688 34,600 11.9% 3,690
Total Parks Maintenance 263,931 256,602 151,297 153,568 100,440 164,3737.0% 10,805
RECREATION
Personnel - - 37,627 36,360 41,532 36,743 1.1% 383
Materials and Supplies - - 1,171 1,500 4,818 5,800286.7% 4,300
Support Services and Charges - - 15,446 20,145 11,420 18,800 -6.7% (1,345)
Transfers 42,000 42,000 42,000 42,000 - 42,000 0.0% -
Total Recreation 42,000 42,000 96,244 100,005 57,770 103,3433.3% 3,338
GENERAL FUND TOTAL EXPENDITURES 5,186,560 5,291,043 5,170,151 5,366,818 3,256,480 5,547,0543.4% 180,236
REVENUE OVER/(UNDER) EXPENDITURES (28,054) (58,812) 137,374 (102,848) (366,043) (102,848)0.0% (0)
(Planned Use of Fund Balance)
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