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HomeMy WebLinkAbout09.03.24 Work Session Packet AGENDA Council Work Session Meeting 5:30 PM - Tuesday, September 3, 2024 Farmington City Hall, Conf Room 170 Page 1. CALL TO ORDER 2. APPROVE AGENDA 3. DISCUSSION ITEMS 3.1. Proposed 2025 Preliminary Budget Review the information on the proposed preliminary 2025 budget and provide City Staff with guidance on any further amendments. Agenda Item: Proposed 2025 Preliminary Budget - Pdf 2 - 4 4. CITY COUNCIL COMMITTEE UPDATE 5. CITY ADMINISTRATOR UPDATE 6. ADJOURN Page 1 of 4 COUNCIL WORK SESSION AGENDA MEMO To: Mayor, Councilmembers and City Administrator From: Kim Sommerland, Finance Director Department: Finance Subject: Proposed 2025 Preliminary Budget Meeting: Council Work Session - Sep 03 2024 INTRODUCTION: An update is being provided to the proposed 2025 preliminary budget and tax levy. DISCUSSION: Since the last work session in August, staff received updated information from Dakota County that the City's fiscal disparities distribution is increasing by more than $317,000. While the increase does not impact the gross levy, it does reduce the increase in the net levy, the amount actually paid by taxpayers, from 8.6% to 6.3%. Below is a summary of the revised proposed general fund budget and levy as a result of the change in fiscal disparities. BUDGET IMPACT: The update in fiscal disparities affects only the revenue source used to fund operations; it does not impact the expense budget. ACTION REQUESTED: Review the information on the proposed preliminary 2025 budget and provide City Staff with guidance on any further amendments. Page 2 of 4 ATTACHMENTS: Proposed 2025 Preliminary General Fund Budget Summary and Property Tax Levy Page 3 of 4 2023 Budget 2024 Budget 2025 Proposed Budget Change % Non-Property Tax Revenues Licenses and Permits 915,470 779,050 843,765 8.31% Intergovernmental Revenue 623,320 769,110 846,310 10.04% Charge for Service 605,919 729,930 835,288 14.43% Fines and Forfeitures 55,000 55,000 57,500 4.55% Investment Income 51,000 10,000 74,300 643.00% Miscellaneous 48,410 63,100 62,100 (1.58)% Transfers In 1,497,734 2,284,510 1,792,306 (21.55)% Total Revenues 3,796,853 4,690,700 4,511,569 (3.82)% Expenditures Administration 1,159,523 1,406,345 1,400,995 (0.38)% Human Resource 401,235 439,839 458,930 4.34% Dakota Broadband 45,500 0 0 0.00% Finance and Risk Mgmt 848,407 968,120 1,100,969 13.72% Police 5,664,569 6,203,145 6,344,195 2.10% Fire 1,742,006 1,795,783 2,066,829 15.09% Community Development 1,239,709 1,446,254 1,404,093 (2.92)% Engineering 814,743 989,680 986,001 (0.37)% Municipal Services 1,716,574 1,980,327 2,167,958 9.47% Parks and Recreation 1,610,495 1,785,914 1,900,810 6.43% Transfers Out/Unallocated 1,642,022 1,869,000 2,002,000 7.70% Total Expenditures 16,884,783 18,884,407 19,832,780 5.02% Revenues Over (Under) Expenditures (13,087,930) (14,193,707) (15,321,211) 7.94% Operating Levy 13,087,930 14,193,707 15,321,211 7.94% EDA Levy 0 150,000 250,000 66.67% Debt Levy Bonds 1,903,565 1,667,100 1,685,854 1.12% 2005C Loan Repay-Storm Water Tr Adv 166,000 96,000 49,000 (48.96)% Total Debt Levy 2,069,565 1,763,100 1,734,854 (1.60)% Gross Levy 15,157,495 16,106,807 17,306,065 7.45% Fiscal Disparities 2,407,636 2,098,009 2,415,550 15.14% Farmington Net Tax Levy 12,749,859 14,008,798 14,890,515 6.29% Net Tax Capacity 29,697,452 31,083,139 31,052,398 -0.10% Tax Rate on Tax Capacity 42.933%45.069%47.953%6.40% Average Home Taxable Market Value 339,312 351,468 345,450 -1.71% Estimated Annual City Taxes 1,457 1,584 1,657 4.58% City of Farmington Summary Budget and Tax Levy 2023 Budget, 2024 Budget and 2025 Proposed Page 4 of 4