#3 Public Hearing on Proposed 2010 City and Library Budgets
ADMINISTRATIVE SERVICES MEMORANDUM
November 3, 2009
TO: City Council
FROM: Jacob J. Winzenz, Dir. of Admin. Services/Assistant City Manager
SUBJECT: Public Hearing on FY2010 Proposed City and Library Budgets
On October 1, 2009, the proposed 2010 City and Library budgets were distributed to
the City Council. As proposed by the City Manager, the 2010 City and Library
budgets had a net decrease in total expenditures (including debt service) of
$166,162. However, total revenue (including applied fund balance) decreases
$719,314 resulting in an increase in the municipal tax levy of $553,152, or 2.01%.
This increase in the tax levy results in a 1.39% increase in the tax rate for municipal
purposes which costs the owner of an average home assessed at $113,800 an
additional $12.50 per year.
Over the following three weeks the City Council held three (3) study sessions with
staff on the proposed budget and made numerous adjustments. In addition, the City
Council reviewed and made an adjustment to the proposed 2009 borrowing for major
capital projects which affects 2010 debt service. These adjustments result in a net
decrease in the 2010 tax levy of $26,975. A summary of these adjustments are
attached for your review.
With the adjustments made by the City Council, the proposed City and Library
expenditures for 2010 (including debt service) decrease by $193,137, or .42%. With
the revenues changes described above the tax levy for municipal purposes
increases by $526,177, or 1.91%. This increase in the tax levy results in a 1.29%
increase in the tax rate for municipal purposes which costs the owner of an average
home assessed at $113,800 an additional $11.62 per year. However, this year
Janesville is benefitting from a decline in the TIF tax rate which reduces the tax rate
increase to .6%. This will cost the owner of the average assessed home $5.56 on
an annual basis.
A public hearing on the proposed 2010 City and Library budgets is scheduled during
the November 9, 2009 City Council meeting. At this time it would be appropriate to
open the public hearing, receive any comments regarding the proposed budgets,
and then continue the public hearing to November 23, 2009. At the meeting on
November 23, 2009 the public hearing on the proposed budget will be continued,
and then closed. Following the public hearing the City Council may discuss, make
amendments to, and then take action upon the proposed 2010 City and Library
budgets. The City Council will then need to schedule a very brief special meeting to
set the tax levy. The City Manager’s office suggests this meeting be held at 7:00
a.m. on November 25, 2009 or November 30, 2009.
P.L. 10/29/09
City of Janesville
Council Study Session Budget Adjustments
For the Proposed 2010 Budget
General Fund Tax Levy$ 24,916,347
Council Changes: October 8, 2009Category
City Councilpoverty initiative$ 15,000
Subtotal$ 15,000
Council Changes: October 13, 2009
Parksrecycling costs $ (6,300)
ParksTraxler warming house operations 1,000
Policehire additional officer on July 1 27,000
Snow Removallevel of service 2"- 3" removal policy 50,000
Subtotal$ 71,700
Council Changes: October 20, 2009Category
Recreationwading pool hours at Riverside match Palmer$ 6,700
Subtotal$ 6,700
Council Changes: October 26, 2009Category
Debt Servicedefer $1,000,000 borrowing for Fire Station$ (120,375)
Subtotal$ (120,375)
Subtotal Changes to 10/26/2009$ (26,975)
Total General Fund Tax Levy as of October 26, 2009$ 24,889,372
C:\Documents and Settings\winzenzj\Local Settings\Temporary Internet Files\Content.Outlook\SEUROQG8\2010 Summary of City Council Study
Session Adjustments.xlsx
P.L.
Proposed 2010 Municipal Tax Rate & Levy Comparison
10/29/2009
For Years Indicated Below
With Revisions Through 10/26/09 Council Meeting
AmountPercentage
AdoptedProposedIncreaseIncrease
20092010(Decrease)(Decrease)
Tax Levy:
Municipal Property Tax Levy$27,506,587$28,032,764$526,1771.91%
TIF Levy964,972784,794(180,178)-18.67%
Total Tax Levy$28,471,559$28,817,558$345,9991.22%
Tax Rates:
Municipal Property Tax Rate$7.9031$8.0052$0.10211.29%
TIF Tax Rate0.27730.2241(0.0532)-19.18%
Total Tax Rate$8.1804$8.2293$0.04890.60%
Taxes Paid
(Ave. Home $113,800)
Municipal Purposes$899.37$910.99$11.621.29%
TIF31.5625.50(6.06)-19.20%
Total Taxes Paid$930.93$936.49$5.560.60%
Assessed Valuation$3,480,490,530$3,501,835,270$21,344,7400.61%
Note: Municipal Tax Levy & Rate includes the General Fund and Hedberg Public Library.
AmountPercentage
AdoptedProposedIncreaseIncrease
Municipal Purposes20092010(Decrease)(Decrease)
Operations Levy
(w/o TIF):
General Fund$19,157,706$19,491,106$333,4001.74%
Library2,879,8602,908,66028,8001.00%
Total Operation Levy
$22,037,566$22,399,766$362,2001.64%
(w/o TIF)
Total Expenditures$45,660,536$45,467,399($193,137)-0.42%
J:\Finance & Administration\Accounting\Budget\2010\2010 Proposed Budget Characteristics.xlsMunicipal11/3/2009
P.L.
Proposed 2010 General Fund Budget
10/29/2009
Characteristics
With Revisions Through 10/26/09 Council Meeting
AmountPercentage
AdoptedProposedIncreaseIncrease
20092010(Decrease)(Decrease)
Revenues:
Non-Property Tax Revenues$15,961,109$15,654,250($306,859)-1.92%
Applied Fund Balance1,231,000850,000(381,000)-30.95%
Total$17,192,109$16,504,250($687,859)-4.00%
Expenditures:
Operations$36,349,815$35,995,356($354,459)-0.98%
Debt Service5,292,8695,398,266105,3971.99%
Total$41,642,684$41,393,622($249,062)-0.60%
Tax Levy:
City Property Tax Levy$24,450,575$24,889,372$438,7971.79%
TIF Levy857,763696,793(160,970)-18.77%
Total Tax Levy$25,308,338$25,586,165$277,8271.10%
Tax Rates:
City Property Tax Rate$7.0250$7.1075$0.08251.17%
TIF Tax Rate0.24650.1991(0.0474)-19.23%
Total Tax Rate$7.2715$7.3066$0.03510.48%
Taxes Paid
(Ave. Home $113,800)
General Fund$799.45$808.83$9.38001.17%
TIF28.0522.66(5.3900)-19.22%
Total Taxes Paid$827.50$831.49$3.99000.48%
Assessed Valuation
$3,480,490,530$3,501,835,270$21,344,7400.61%
Ave. Home Assessed Valuation$113,800$113,800$0.0825$9.39
AmountPercentage
AdoptedProposedIncreaseIncrease
General Fund20082007(Decrease)(Decrease)
Total Levy
$24,450,575$24,889,372$438,7971.79%
(w/o TIF)
Less: Debt Service5,292,8695,398,266105,3971.99%
Operations Levy
$19,157,706$19,491,106$333,4001.74%
(w/o TIF)
J:\Finance & Administration\Accounting\Budget\2010\2010 Proposed Budget Characteristics.xlsGeneral
Fund11/3/2009
P.L.
Proposed 2010 Hedberg Public Library Budget
10/21/2009
Characteristics
AmountPercentage
AdoptedProposedIncreaseIncrease
20092010(Decrease)(Decrease)
Revenues:
Non-Property Tax Revenues$861,840$880,385$18,5452.15%
Applied Fund Balance100,00050,000(50,000)-50.00%
Total$961,840$930,385($31,455)-3.27%
Expenditures:
Operations$3,841,700$3,839,045($2,655)-0.07%
Debt Service176,152234,73258,58033.26%
Total$4,017,852$4,073,777$55,9251.39%
Tax Levy:
City Property Tax Levy$3,056,012$3,143,392$87,3802.86%
TIF Levy107,20988,001(19,208)-17.92%
Total Tax Levy$3,163,221$3,231,393$68,1722.16%
Tax Rates:
City Property Tax Rate$0.8780$0.8976$0.01962.23%
TIF Tax Rate0.03080.0251(0.0057)-18.51%
Total Tax Rate$0.9088$0.9227$0.01391.53%
Taxes Paid
(Ave. Home $113,300)
Library Purposes$99.92$102.15$2.23002.23%
TIF3.512.86(0.6500)-18.52%
Total Taxes Paid$103.43$105.01$1.58001.53%
Assessed Valuation
3,480,490,530$3,501,835,270$21,344,7400.61%
Ave. Home Assessed Valuation$113,800
AmountPercentage
AdoptedProposedIncreaseIncrease
Library20092010(Decrease)(Decrease)
Total Levy
$3,056,012$3,143,392$87,3802.86%
(w/o TIF)
Less: Debt Service176,152234,73258,58033.26%
Operations Levy
$2,879,860$2,908,660$28,8001.00%
(w/o TIF)
J:\Finance & Administration\Accounting\Budget\2010\2010 Proposed Budget Characteristics.xlsLibrary11/3/2009