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#3 Public hearing and action on City & Library budgetsADMINISTRATIVE SERVICES MEMORANDUM November 18, 2009 TO: City Council FROM: Jacob J. Winzenz, Dir. of Administrative Services/Assistant City Manager SUBJECT: Continuation of Public Hearing and Action on 2010 Proposed City and Library Budgets Following citizen comments, the Council President may close the public hearing. The City Administration is recommending the City Council act on the proposed 2010 budgets at this meeting. I. 2010 Proposed General Fund Budget The City General Fund budget incorporating the $2,598 of levy reductions made by the City Council during budget study sessions and council meetings is: $ Amount $Change % Change Operating Expenditures $36,049,356 -$300,459 -0.83% Debt Service 5,368,643 75,774 12.08% Total Expenditures 41,417,999 -224,685 -0.54% Less: Non-Property Tax Revenue 15,654,250 -306,859 -1.92% Less: Applied Fund Balance 850,000 -381,000 -30.95% Tax Levy without TIF $24,913,749 463,174 1.89% Tax Levy with TIF $25,611,225 $302,887 1.20% Tax Rate with TIF $7.3156 $0.0441 0.61% If the City Council accepts the proposed amended budget, the typical Janesville home assessed at $113,800 will pay $832 for services, or an increase of $4.80, or 0.58%. Based upon a projected all jurisdiction tax rates, the typical Janesville home assessed at $113,800 would pay $2,857, or an increase of $23 (without Lottery Credit). The proposed budget for 2010 is $1,681,752 under the Expenditure Restraint Program limits and $848,400 under state levy limits. Public Hearing on 2010 Proposed Budgets November 18, 2009 Page 2 Therefore, the Administrative Services Department recommends the City Council adopt the following motions: (1) “Move to approve the 2010 Proposed City Budget as revised by the City Council thru November 9, 2009, with a General Fund Budget in the amount of $41,417,999 and a tax levy (without TIF) in the amount of $24,913,749, and direct the Comptroller to include these amounts in the 2010 appropriation and levy resolutions.” (2) “Move to approve the 2010 Proposed State and Federal Grants Budget.” (3) “Move to approve the 2010 Capital Budget for JATV in the amount of $68,000.” ADDITIONAL INFORMATION MATERIALS The following supporting documents are attached: ? City Council Budget Adjustments (Attachment #1) ? Assessment Value of Taxable Property (Attachment #2) ? Ten-Month 2009 Revenue Summary (Attachment #3) ? Estimated Distribution of Total Tax Rate Comparison (Attachment #4) ? Estimated Comparison of Gross Taxes Paid (Attachment #5) ? Municipal Levy (City & Library) Assessed Tax Rate Analysis (Attachment #6) ? Ten-Month 2009 Expenditure Summary (Attachment #7) We are awaiting the State’s notification of the Lottery, First Credit, and State School Tax Credits that are due the week of November 23rd. Upon receipt, we will forward the City Council the Updated Proposed Expenditures/Tax Levies/Tax Rate - All Jurisdictions. Public Hearing on 2010 Proposed Budgets November 18, 2009 Page 3 II. Action on the 2010 Proposed Library Budget The Library budget follows: $ Amount $ Change % Change Basic Operations $3,839,045 -$2,655 -0.07% Debt Service 233,152 57,000 32.36% Subtotal $4,072,197 $54,345 1.35% Less: Non-Property Tax Revenue 880,385 18,545 2.15% Less: Applied Fund Balance 50,000 -50,000 -50.00% Tax Levy without TIF $3,141,812 85,800 2.81% Tax Levy with TIF $3,229,768 $66,547 2.10% Tax Rate with TIF $0.9225 $0.0137 1.50% If the Council accepts the proposed budget, the typical Janesville home assessed at $113,800 will pay $105 for Library service, or an increase of $1.53, or 1.5%. Therefore, the Administrative Service Department recommends the Council adopt the following motion: (1) Move to approve a 2010 tax levy (without TIF) in the amount of $3,141,812 for Library purposes, and direct the Comptroller to include this amount in the 2010 levy resolution. III. Special Meeting The formal adoption of the appropriation/tax levy ordinance will occur at a special meeting to be scheduled by the Council President when we have the final school, lottery, and first credits. Staff suggests that this meeting be scheduled for Wednesday, November 25 at 7:00 A.M. or Monday, November 30 at 7:00 A.M. If the Council would like any additional information, please let me know. Attachments