12-5-11 CC Spec Mtg MinCITY OF SHOREWOOD
CITY COUNCIL SPECIAL MEETING
MONDAY, DECEMBER 5, 2011
MINUTES
CONVENE CITY COUNCIL SPECIAL MEETING
5755 COUNTRY CLUB ROAD
COUNCIL CHAMBERS
7:00 P.M.
Mayor Lizde called the meeting to order at 7:02 P.M.
A. Roll Call
Present. Mayor Lizde; Councilmembers Hotvet, Siakel, Woodruff and Zerby; City Administrator
Heck; and, Finance Director DeJong
Absent: None
B. Review Agenda
Zerby moved, Woodruff seconded, approving the agenda as presented. Motion passed 510.
Mayor Lizde noted two students are present this evening for a Westonka High School assignment. One of
them is Deputy Clerk Panchyshyn's son.
2. TRUTH -IN- TAXATION PUBLIC HEARING
A. Staff Presentation
Mayor Lizde stated this evening Council is seeking resident input on the City's 2012 Proposed General
Fund Operating Budget and the 2012 Tax Levy. This is not the forum to discuss the assessor's evaluation
of a property for tax purposes. That took place at the Board of Review, which is generally conducted in
the spring.
Director DeJong stated the there is a legal requirement for the City to hold a Truth -in- Taxation Public
Hearing. The requirements are to present the City's 2012 Proposed General Operating Budget and 2012
Tax Levy and to take public comment.
DeJong explained there are a number of changes affecting the 2012 'Budget and ultimately taxes.
Revenues are budgeted to increase (primarily due to an increase in building permits) and expenses are
budgeted to decrease (primarily due to a reduction in personnel expenditures) when compared to the
2011 Budget. The proposed 2012 General Fund Budget anticipates the use of $87,000 in General Fund
balance reserves to make revenues and expenditures equal each other.
The City's taxable property value decreased 5.1 percent. That decrease is less than most surrounding
communities. Unfortunately, that means the City will shoulder a larger portion of the property tax burden
for overlapping districts such as Hennepin County. If the property values in the City go down less then
those in other communities the City carries a proportionally larger share of the County tax. That also
applies to the school districts and other metropolitan wide agencies.
There are no levy limits in place for 2012. The City's tax levy has been flat since 2009.
SHOREWOOD CITY COUNCIL. SPECIAL MEETING MINUTES
December 5, 2011
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The City's portion of the property taxes pay for a number of services provided by the City. They include
police protection, fire protection, snow plowing, street and parks maintenance, recreation programs,
building inspections, and other valuable City services.
The City's General Fund expenditures have been declining since 2010.The 2012 General Fund budgeted
expenditures total $5,223,830. Of those expenditures 35 percent are for public safety services, 25 percent
are for general government services, 18 percent are for public works, 17 percent are for capital transfers
and 5 percent are for parks and recreation.
The City's General Fund budgeted revenues total $5,223,830. Of those revenues 89 percent are from
property taxes, 3 percent are from General Fund balance reserves, 3 percent are from transfers and
miscellaneous revenues, 2 percent are from licenses and permits, 1 percent is from charges for services, 1
percent is from fines and forfeitures, and 1 percent is from intergovernmental.
DeJong reviewed the tax assessment and levy timeline for residential properly taxes payable in 2012.
Iennepin County collected data on property sales from October 1, 2009 — September 30, 2010. The
County then reviewed the sales data to determine if a sales transaction should be used when making
comparisons. The County then took properties with similar characteristics in the same neighborhood to
determine the change in taxable property value.
The Board of Review process took place from April 2010 — June 2011. That process equalized values
among similar properties, and property owners were provided the opportunity to challenge the assessed
value based on comparisons to other similar properties. The Comity then added the property values, the
values established in September 2010, for every property in a taxing jurisdiction to determine what the
property tax rate needs to be in order to collect the needed revenue for the next year. The tax rate was
then applied to each property value and Truth -hr- Taxation notices were then mailed to property owners
in November 2011. In 2011 final property tax bills will be mailed to property owners.
DeJong then explained the 2011 omnibus tax act established a new property tax program called the
homestead market value exclusion (HMVE) and repealed the existing market value homestead credit
(MVHC). The repealed MVHC gave homesteads valued below a certain amount tax relief through a
state -paid credit. The HMVE provides a tax reduction to all homesteads valued below a certain amount
by shifting a portion of the tax burden that would otherwise fall on the homestead to other types of
property.
The State was supposed to be paying $261 million State wide for the MVHC. That wasn't happening.
The State only paid approximately $89 million. Cities, primarily those in the metropolitan area, were not
receiving what they were supposed to. hi Hennepin County $65 million in MVHC that should have been
paid to cities in the County did not get paid to them. The HMVE reduces the property value shown on
the property tax statements. It generally adds about a 1.5 — 2 percent increase from where the tax should
have been. The HMVE system is very difficult to explain to property owners.
The property value changes in City depend on the location. Lower value properties generally held their
value. Non lakefront property values decreased about 2 percent. Lakefront property values decreased
approximately 11 percent. Before, lakefront properties held their value. The average City tax impact is as
follows. For a property valued at $250,000 in 2011 its value decreased to $221,363 in 2012, and the tax
decreased by $8.64. For a property valued at $419,000 in 2011 its value decreased to $350,664 in 2012,
and the tax decreased by $16.10. For a property valued at $500,000 in 2011 its value decreased to
$474,500 in 2012, and the tax decreased by $0.64. For a property valued at $750,000 in 2011 its value
SHOREWOOD CITY COUNCIL SPECIAL MEETING MINUTES
December 5, 2011
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decreased to $711,750 in 2012, and the tax decreased by $20.15. For a property valued at $1 million in
2011 its value decreased to $949,000 in 2012, and the tax decreased $20.55.
The 2012 property tax distribution for a property in the City located within Minnetonka School District
276 is as follows. The distribution is: 36.6 percent to Hennepin County, 34 percent to the school district,
22 percent to the City, and 7.4 percent to other.
The 2012 total property tax percent change compared to the 2011 total tax for residential homestead
properties in the City based on statistics from the Hennepin County Assessor's Office is as follows.
Approximately 38.4 percent of the parcels (879) will see a decrease or no change. Approximately 54.6
percent of the parcels (1250) will see an increase of 0 — 4.9 percent. Approximately 6.7 percent of the
parcels (154) will see an increase of more 5 — 5.9 percent. Approximately 0.3 percent of the parcels (8)
will see an increase of 10 percent or more.
The 2012 total tax dollar change compared to the 2011 total tax dollar is as follows. Approximately 38.4
percent of the parcels (879) will see a decrease or no dollar change. Approximately 25.6 percent of the
parcels (588) will see a tax dollar increase of $1— $150. Approximately 19.0 percent of the parcels (435)
will see a tax dollar increase of $151 — $300. Approximately 8.0 percent of the parcels (184) will see a
tax dollar increase of $301 — $450. Approximately 3.3 percent of the parcels (75) will see a tax dollar
increase of $451 — $600. Approximately 1.8 percent of the parcels (40) will see a tax dollar increase of
$601 — $750. Approximately 3.9 percent of the parcels (90) will see a tax dollar increase of $751 or
more.
This concludes Director DeJong's presentation.
B. Public Hearing
Seeing no residents present at the Public Hearing this evening, Mayor Liz& opened and closed the Public
Hearing and Public Testimony portion of the Public Hearing at 7:18 P.M.
C. Council Deliberation/Decision to Reconvene
Councilmember Zerby stated he is very pleased with the Budget as presented. He expressed his pleasure
that the levy has not increased the last three years.
Zerby moved, Woodruff seconded, Adopting RESOLUTION NO. 11 -068 "A Resolution Adopting
the 2012 General Fund Operating Budget and Approving the 2011 Property Tax Levy Collectible
in 2012." Motion passed 510.
3. TREE SALE
Administrator Heck explained that Communications and Recycling Coordinator Moore recently found
out that the City of Minnetonka conducts a tree sale annually for their residents. The trees are balled and
burlapped; they are not bare root. The trees are sold at their wholesale price which ranges from $31 to
$74. There are 15 varieties to choose from. Minnetonka sells all of the trees it purchases for sale each
year (approximately 1500 of them). The City of Shorewood has an opportunity to participate in the
program and offer this to its residents. If the City participates the City of Minnetonka would manage the
distribution of the trees to Shorewood residents. Shorewood would accept the orders from its residents
and pass those orders on to Minnetonka. Shorewood would have to front the cost of the number of trees it
preorders and recover the dollars upon the sale of trees to residents. There is no net cost to the City.
SHOREWOOD CITY COUNCIL SPECIAL MEETING MINUTES
December 5, 2011
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Heck stated if Council chooses to offer this to residents Staff recommends the City order 100 trees for the
first trial year. He noted there are a number of diseases affecting the various types of trees planted in the
City.
In response to a comment from Councilmember Woodruff, Administrator Heck explained the City would
preorder a certain number of trees of different varieties offered and it would pay for that preorder. The
residents would pay for the trees when they place the order.
Councilmember Woodruff stated lie thought this would be a great program to offer residents and he
expressed hope that residents would take advantage of it.
Woodruff moved, authorizing Staff to preorder 100 trees of various varieties for an amount not to
exceed $7400 and directing Staff to work with the local gardeners to offer a program in the spring
to educate residents on how to plant the trees before they are delivered.
Councilmember Hotvet asked why the City couldn't allow residents to preorder and pay for the trees
before the City places its preorder with Minnetonka. Administrator Heck stated that could be considered
in 'future years.
Zerby seconded the motion.
Zerby expressed a little concern about preordering 100 trees. He stated it would be nice to be able to get
some idea of how many residents would purchase the trees.
Councilmember Siakel stated she thought offering this to the residents would be a good idea. She likes
the idea of putting on a tree planting class.
Motion passed 5/0.
4. ADJOURN
Zerby moved, Woodruff seconded, Adjourning the City Council Special Meeting of December 5,
2011, at 7:27 P.M. Motion passed 510.
RESPECTFULLY SUBMITTED
Christine Freeman, Recorder
ATTEST:
cl h6�'- elll�
Christine Lizde, Mayor