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HomeMy WebLinkAbout11/25/2025LAUDERDALE CITY COUNCIL MEETING AGENDA 7:00 P.M. TUESDAY, NOVEMBER 25, 2025 LAUDERDALE CITY HALL, 1891 WALNUT STREET The City Council is meeting as a legislative body to conduct the business of the City according to Robert's Rules of Order and the Standing Rules of Order and Business of the City Council. Unless so ordered by the Mayor, citizen participation is limited to the times indicated and always within the prescribed rules of conduct for public input at meetings. 1. CALL TO ORDER 2. ROLL CALL 3. APPROVALS a. Agenda b. Minutes of November 12, 2025, City Council Meeting c. Claims Totaling $30,558.20 4. CONSENT a. Resolution No. 112525A - A Resolution Levying Special Assessments 5. SPECIAL ORDER OF BUSINESS/RECOGNITIONS/PROCLAMATIONS 6. INFORMATIONAL PRESENTATIONS / REPORTS 7. PUBLIC HEARINGS Public hearings are conducted so that the public affected by a proposal may have input into the decision. During hearings all affected residents will be given an opportunity to speak pursuant to the Robert's Rules of Order and the standing rules of order and business of the City Council. a. Truth -in -Taxation Public Hearing 8. DISCUSSION / ACTION ITEM a. Resolution No. 112525B — Establishing 2026 Sanitary Sewer, Storm Sewer, and Recycling Rates 9. ITEMS REMOVED FROM THE CONSENT AGENDA 10. ADDITIONAL ITEMS 11. SET AGENDA FOR NEXT MEETING a. Resolution Adopting the 2026 Final Property Tax Levy b. Resolution Adopting the 2026 Final Budget and Establishing Fund Appropriations c. Resolution Adopting and Certifying Recycling Assessments d. City Administrator Performance Review 12. WORK SESSION a. Community Development Updates b. Opportunity for the Public to Address the City Council Any member of the public may speak at this time on any item not on the agenda. In consideration for the public attending the meeting, this portion of the meeting will be limited to fifteen (15) minutes. Individuals are requested to limit their comments to three (3) minutes or less. If the majority of the Council determines that additional time on a specific issue is warranted, then discussion on that issue shall be continued at the end of the agenda. Before addressing the City Council, members of the public are asked to step up to the microphone, give their name, address, and state the subject to be discussed. All remarks shall be addressed to the Council as a whole and not to any member thereof. No person other than members of the Council and the person having the floor shall be permitted to enter any discussion without permission of the presiding officer. Your participation, as prescribed by the Robert's Rules of Order and the standing rules of order and business of the City Council, is welcomed and your cooperation is greatly appreciated. 13. ADJOURNMENT You are invited to a Zoom webinar! When: Nov 25, 2025 07:00 PM Central Time (US and Canada) Topic: November 25, 2025 Lauderdale City Council Webinar Join from PC, Mac, iPad, or Android: https://us02web.zoom.us/j/88040901092?pwd=u978wefj PXberoGZDOv7vyvdj hi7MD.1 Passcode:147131 Join via audio: +1 646 558 8656 US (New York) +1 646 931 3860 US +1 301 715 8592 US (Washington DC) +1 305 224 1968 US +1 309 205 3325 US +1 312 626 6799 US (Chicago) +1 719 359 4580 US +1 253 205 0468 US +1 253 215 8782 US (Tacoma) +1 346 248 7799 US (Houston) +1 360 209 5623 US +1 386 347 5053 US +1 507 473 4847 US +1 564 217 2000 US +1 669 444 9171 US +1 669 900 9128 US (San Jose) +1 689 278 1000 US Webinar ID: 880 4090 1092 Passcode: 147131 International numbers available: https://us02web.zoom.us/u/kbfDegLxoE LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 1 of 2 November 12, 2025 Call to Order Mayor Gaasch called the Regular City Council meeting to order at 7:00 p.m. Roll Call Councilors present: Sharon Kelly, Evan Sayre, Duane Pulford, Jeff Dains (virtually), and Mayor Mary Gaasch. Councilors absent: None. Staff present: Heather Butkowski, City Administrator; Jim Bownik, Assistant to the City Administrator; and Miles Cline, Deputy City Clerk. Approvals Mayor Gaasch asked if there were any additions to the meeting agenda. There being none, Councilor Kelly moved and seconded by Councilor Pulford to approve the agenda. Motion carried unanimously on a roll call vote. Mayor Gaasch asked if there were corrections to the minutes of the October 28, 2025, City Council meeting. There being none, Councilor Pulford moved and seconded by Councilor Sayre to approve the October 28, 2025, City Council meeting minutes. Motion carried unanimously on a roll call vote. Mayor Gaasch asked if there were any questions on the claims. There being none, Councilor Sayre moved and seconded by Councilor Kelly to approve the claims totaling $153,417.13. Motion carried unanimously on a roll call vote. Consent Councilor Dains moved and seconded by Councilor Kelly to approve the Consent Agenda thereby approving Resolution No. 111225A - Approving the Application for Metropolitan Council Environmental Services 2026 Private Property Inflow and Infiltration Grant Program; Resolution No. 111225B — Accepting 2026 SCORE Funding from Ramsey County for the Lauderdale Recycling Program; and acknowledging the October Investment Report. Discussion/Action Item A. 2026-2028 Union Contract Butkowski said AFSCME represents all regular full and part-time Lauderdale employees except the city administrator. The city administrator, with assistance from Kennedy and Graven Labor Attorney Jana Sullivan, negotiated a tentative agreement with the union. If the Council agrees to the terms of the agreement for 2026-2028, the union members will vote on it as well. If the Council would like to see changes, the city administrator will bring those changes to the union representatives for further bargaining. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 2 of 2 November 12, 2025 Councilor Pulford made a motion to adopt the Agreement between the City of Lauderdale and American Federation of State, County, and Municipal Employees Council 5 for 2026-2028. This was seconded by Councilor Dains and carried unanimously on a roll call vote. Set Agenda for Next Meeting Butkowski stated that the next meeting would include the Truth -in -Taxation public hearing, 2026 budget and levy, and 2026 utility rate setting. Work Session A. Community Development Update Butkowski shared that the "missing" manhole was excavated and brought to grade thereby closing out the Visu-Sewer project earlier in the year. Eustis Street south of Larpenteur Avenue is fully reopened. MnDOT plans to present their future plans for TH280 to the Council at a meeting in early 2026. Councilor Pulford stated that the Isaiah housing coalition is backing away on legislative efforts as the League of Minnesota Cities has been persuasive in articulating the need for local control. He also mentioned that the Northern Lights have been on full display throughout the Twin Cities recently. B. Opportunity for the Public to Address the City Council Mayor Gaasch opened the floor to those interested in addressing the Council. There being nobody else interested in speaking, Mayor Gaasch closed the floor. Adjournment Councilor Kelly moved and seconded by Councilor Sayre to adjourn the meeting at 7:18 p.m. Motion carried unanimously. Respectfully submitted, Miles Cline Deputy City Clerk CITY OF LAUDERDALE LAUDERDALE CITY HALL 1891 WALNUT STREET LAUDERDALE, MN 55113 651-792-7650 651-631-2066 FAX Request for Council Action To: Mayor and City Council From: City Administrator Meeting Date: November 25, 2025 Subject: List of Claims The claims totaling $30,558.20 are provided for City Council review and approval that includes check numbers 29641 to 29653. Accounts Payable Checks by Date - Detail by Check Date User: Printed: miles.cline 11/21/2025 9:00 AM Check No Vendor No Vendor Name Invoice No Description Check Date Reference Check Amount ACH 34 AFSCME MN Council 5 PR Batch 52400.11.2025 Union Dues ACH 389 ACH 415 ACH 423 ACH 43 ACH 44 ACH 45 ACH 46 29641 441 11/21/2025 PR Batch 52400.11.2025 Unic Total for this ACH Check for Vendor 34: BCBSM Inc 11/21/2025 PR Batch 52400.11.2025 Vision Insurance PR Batch 52400.11.2025 Visii Total for this ACH Check for Vendor 389: Securian Life Insurance Company 11/21/2025 PR Batch 52400.11.2025 Life hnsurance PR Batch 52400.11.2025 Life Total for this ACH Check for Vendor 415: Madison National Life Ins Co Inc PR Batch 52400.11.2025 ShortTeni Disability PR Batch 52400.11.2025 Long Term Disability 11/21/2025 PR Batch 52400.11.2025 Shot PR Batch 52400.11.2025 Lon; Total for this ACH Check for Vendor 423: Public Employees Retirement Association PR Batch 52400.11.2025 PERA Coordinated PR Batch 52400.11.2025 PERA Coordinated 11/21/2025 PR Batch 52400.11.2025 PER PR Batch 52400.11.2025 PER Total for this ACH Check for Vendor 43: Minnesota Department of Revenue PR Batch 52400.11.2025 State Income Tax 11/21/2025 PR Batch 52400.11.2025 Statc Total for this ACH Check for Vendor 44: ICMA Retirement Corporation PR Batch 52400.11.2025 Deferred Comp PR Batch 52400.11.2025 Deferred Comp 11/21/2025 PR Batch 52400.11.2025 Defi PR Batch 52400.11.2025 Defi Total for this ACH Check for Vendor 45: Internal Revenue Service PR Batch 52400.11.2025 FICA Employer Portion PR Batch 52400.11.2025 Federal Income Tax PR Batch 52400.11.2025 Medicare Employee Pc PR Batch 52400.11.2025 FICA Employee Portio PR Batch 52400.11.2025 Medicare Employer Po Allegra Marketing Print Mail 11/21/2025 PR Batch 52400.11.2025 FIC, PR Batch 52400.11.2025 Fed< PR Batch 52400.11.2025 Med PR Batch 52400.11.2025 FIC. PR Batch 52400.11.2025 Med Total for this ACH Check for Vendor 46: Total for 11/21/2025: 11/25/2025 249.92 249.92 12.82 12.82 229.23 229.23 93.64 101.65 195.29 1,151.91 1,329.14 2,481.05 823.35 823.35 1,087.30 1,953.28 3,040.58 1,318.36 2,197.63 308.35 1,318.36 308.35 5,451.05 12,483.29 AP Checks by Date - Detail by Check Date (11/21/2025 9:00 AM) Page 1 Check No Vendor No Invoice No Vendor Name Description Check Date Reference Check Amount 177488 4Q2025 Newsletter 494.67 Total for Check Number 29641: 494.67 29642 461 Baseline Technologies Inc 11/25/2025 1024 SoIarAPP+ Implementation 5,000.00 1 Total for Check Number 29642: 5,000.00 29643 15 Be There Pest Control LLC 11/25/2025 86248 4Q25 Pest Control 118.00 29644 192 255511658 29645 223 Total for Check Number 29643: 118.00 Comcast Holdings Corporation 11/25/2025 November Internet 413.00 Total for Check Number 29644: 413.00 Dell Marketing LP 11/25/2025 10846704518 DP - Laptop 1,002.39 29646 31 Kennedy & Graven Chartered 190445 October Legal Services 190445 1852 Carl Street Proceedings Total for Check Number 29645: 1,002.39 11/25/2025 3,102.00 1,430.00 Total for Check Number 29646: 4,532.00 29647 387 Metro-INET 11/25/2025 3084 November IT/Phone 315.17 3084 November IT/Phone 1,874.12 3084 November IT/Phone 624.71 29648 388 PeopleService Inc PS-INV 108759 December Wastewater Total for Check Number 29647: 2,814.00 11/25/2025 660.00 Total for Check Number 29648: 660.00 29649 286 Joe Sax 11/25/2025 112025 Community Park Hill Mowing 1,600.00 29650 81 St Paul Regional Water Service 112025 1915 Walnut St 112025 1885 Fulham St 112025 1891 Walnut St 29651 90 Verizon Wireless 6127372593 October Cell Phone 6127372593 October Cell Phone 6127372593 October Cell Phone 29652 425 Vestis 2500833818 November Uniforms Total for Check Number 29649: 1,600.00 11/25/2025 26.37 67.08 115.12 Total for Check Number 29650: 208.57 11/25/2025 38.81 38.81 77.62 Total for Check Number 29651: 155.24 11/25/2025 25.53 AP Checks by Date - Detail by Check Date (11/21/2025 9:00 AM) Page 2 Check No Vendor No Invoice No Vendor Name Description Check Date Reference Check Amount 2500833818 November Unifor ns 25.53 2500837052 November Uniforms 25.53 2500837052 November Uniforms 25.53 Total for Check Number 29652: 102.12 29653 74 Xcel Energy 951177203 Larpenteur Avenue 56.37 951348530 October Street Lighting 548.18 951774002 1891 Walnut Street 193.33 951774002 1891 Walnut Street 66.71 951799869 1885 Fulham Street 20.00 951799869 1917 Walnut Street 19.13 951799869 1917 Walnut Street 28.17 951799869 1885 Fulham Street 43.03 11/25/2025 1- Total for Check Number 29653: 974.92 Total for 11/25/2025: 18,074.91 Report Total (21 checks): 30,558.20 AP Checks by Date - Detail by Check Date (11/21/2025 9:00 AM) Page 3 LAUDERDALE COUNCIL ACTION FORM Meeting Date November 25, 2025 Agenda Item Special Assessments Action Requested Consent El Public Hearing Action ❑ Resolution Discussion ❑ Work Session ❑ DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Each year, the city must submit a resolution to Ramsey County certifying special assessments for them to be put on the next year's property taxes. These are multi -year special assessments resulting from petition and waiver agreements. The City uses petition and waiver agreements to financially support residents when they need to remove dead and diseased trees, repair sewer lines, etc. The property owners waived their right to appeal the special assessment; therefore, a public hearing is not required. STAFF RECOMMENDATION: By approving the Consent Agenda, the Council adopts Resolution No. 112525A A Resolution Adopting and Certifying Liens for Delinquent Utilities and Unpaid Services. RESOLUTION NO. 112525A CITY OF LAUDERDALE COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION LEVYING SPECIAL ASSESSMENTS WHEREAS, the city of Lauderdale (the "City") has a policy of assisting property owners with the cost of private projects that provide a public benefit; and WHEREAS, the city of Lauderdale will assist property owners with the costs of special assessments for public improvement projects done in cooperation with other local government partners when the owner is unable to afford the cost of the necessary work without financing from the City; and WHEREAS, the city of Lauderdale will assist residents with the cost of trimming or removal of trees when they are on private property, pose a hazard to the property owner or others, and the owner is unable to afford the cost of the necessary work without financing from the City; and WHEREAS, the city of Lauderdale will assist residents with sewer, water, and electrical line repairs on private property that impact livability and pose a hazard to the property owner or others and the owner is unable to afford the cost of the necessary work without financing from the City; and WHEREAS, the owners of the properties identified on the list attached hereto have participated in the City's programs; and WHEREAS, it is not the intent of the City to pay for the work but to assist the property owners with financing the cost thereof through special assessments levied against their properties; and WHEREAS, the owners of properties identified on the list attached hereto have each executed a petition and waiver agreement with the City allowing the City to specially assess their property for the cost of said work without hearing or notice of hearing regarding the work or the assessment thereof to ensure the City has valid special assessments against said properties; and WHEREAS, were it not for the petition and waiver agreements executed by the property owners, the City would not be willing to perform the work or levy the special assessment without hearing and notice of hearing on same; and WHEREAS, the property owners have agreed that their properties are benefited by the work performed or paid for by the City in an amount at least equal the amount of the assessment. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LAUDERDALE, MINNESOTA AS FOLLOWS: Section 1. The proposed assessment, a copy of which is attached hereto and made a part hereof, is hereby accepted and shall constitute a special assessment against the lands named therein, and each tract of land included therein is hereby found to be benefited by the work in the amount of the assessment levied against it. LA135-3-683826.v1 Section 2. The assessment shall be payable over the period of years specified at an annual interest rate of 4.25 percent. Section 3. The owner of property so assessed may, at any time prior to certification of the assessment to the County Auditor, pay the whole of the assessment on such property with interest accrued to the date of payment to the City Administrator, except that no interest shall be charged if the entire assessment is paid within 30 days from the date of the adoption of this resolution; and they may thereafter pay to the City Administrator until November 15 in any year the entire amount of the assessment remaining unpaid, with interest accrued to December 31 of the year in which such payment is made. Section 4. The City Administrator shall forthwith transmit a certified duplicate of this assessment to the County Auditor to be extended on the property tax lists of Ramsey County. Such assessments shall be collected and paid in the same manner as other municipal taxes. Adopted: November 25, 2025 ATTEST: Heather Butkowski City Administrator Mary Gaasch Mayor 2 LA135-3-683826.v1 470020251-470020252 Assessment Code 470020251 470020252 470020252 470020252 470020252 First Year Additional Days 0 0 0 0 0 Assessment Length (Years) N CD r O r CD r O e Interest Rate 4.25% 0 LO N 0 10 N 0 10 N 4.25% Certified Assessment Amount $2,896.00 O O O O N 't (f} O O O O 0 0 N 0 0 L N- r- v- 0 0 0 0 O N N- Address 0) 4) U) a) _Y (0 J CO CO CO r 1744 Pleasant Street 1760 Carl Street 1856 Malvern Street I 1929 Pleasant Street Property Owner Guido Fernando Vicuna Sanchez and Maritza Magali Sojos Bunay Donna Yamashita -Berry Tomas Orellana and Chelsey Affeldt Sherry L. Mills Ruth Knutson z a. 172923310025 172923340026 172923340049 172923320082 172923240061 LAUDERDALE COUNCIL ACTION FORM Meeting Date November 25, 2025 Agenda Item 2026 Truth -in -Taxation Action Requested Consent ❑ Public Hearing ❑X Discussion ❑x Action ❑ Resolution ❑ Work Session ❑ DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Included with this memo are the 2026 General Fund and Special Revenue Fund budgets and the 2026-2035 Capital Improvement Plan. These items will be formatted into a budget book that staff will distribute after adoption. State law requires that the Council hold a public hearing prior to adoption of the budget and levy. Prior to the public hearing, staff will provide a brief presentation on budget highlights and field any questions the Council might have. Staff will prepare the documents approving the budget and levy for the next meeting. In addition to the budget, in the packet are charts showing the categorical breakdown of revenue and expenses. They reflect the changing shift to less state aid; more reliance on the local levy; and increasing public safety costs. For example, in 2016, the City derived 52% of its revenue from the levy and 41% from state aids. Those numbers for 2026 are 67% and 25% respectively. On the expense side, in 2016 public safety comprised 54% of general fund expense. That number is 62% for 2026. The local levy was $560,000 in 2016 or half of what it is today. These trends are not expected to change. STAFF RECOMMENDATION: rd 2026 TRUTH -IN -TAXATION PUBLIC HEARING NOVEMBER 25, 2025 1 2026 Budget Highlights Proposed General Fund Budget: Balanced at $1,970,718 $29,486 or 1.5% increase over 2025 City Tax Rate: 34.593% (1.378% more than 2025) Planned Capital Improvements: • Replace 2016 Ford F-350 Truck and Plow: $50,000 • Replace 2010 John Deere Tractor: $45,000 • Engage Architect on ADA Improvements: $10,000 • Park Improvements (Wood Chips and Mats): $10,000 • Jet and Televise Storm Sewer System: $50,000 2 1 2026 Levy Total Proposed Levy: Fiscal Disparities: Local Property Levy $1,321,460 - $ 184,612 $1,136,848 Local Levy Increase over 2025: $69,022 or 6.5% •$26,738 Increase in Fiscal Disparities •$483 Increase in Local Government Aid (LGA) 2026 Tax Impact on Median Valued Home ►County: $183 or 13.4% City: $98 or 10.3% School District: $104 or 7.0% ►Other: $12 or 4.0% ►Estimated Increase: $397 0.2026 Median Home Value Increase: 5.1% 1$274,300 in 2023 $300,600 in 2024 $306,300 in 2025 $321,900 in 2026 4 2 Chan0e In 2026 Estimated Property Tax On Median Value Sin le Family Pr ernes as of 1110367075 Payable2025 Payable 2026 %Change C11y Medal CM Medan In Medan Cory Schad Ea./Wed Value E.tinated Value Value $ Change In Estimated Tan on Medan Valued Home %Change it Estimated Ma on Median Valued Home Canty CBV school Otter Tola1 Canty Cay School 011ar Total Pr0al Halo 621 3491900 5496.400 32% 6247 3259 -542 $10 6474 1099. 1969. .22% 23% 4014 623 402900 496,400 12% 247 259 113 10 634 10914 19.69. 4.99. 21% 69% Fs'mlfbyb in3 101750 411150 25% 107 62 4 361 10.1% 79% 11% 05% 49!'. Gan Late 6'V 441y50 4C0750 30% 242 101 10 402 117% /6% 44% 25% 7.5•.: laf0er491 613 3110,300 3219(D 5114 103 0 101 12 390 1319. 1039. 70% 4071. 9.7•: Lae CsWa 627 64 317,300 377300 391,703 394700 46% 469. 2A 220 120 102 13 13 445 426 127% 127% 91% 9.1% 64% 53% 34% 14% 49% 45% Wyeaced 622 340800 353)00 3.714 179 146 56 45 426 1161 93% 36% 13371. 45% 623 340,6W 351300 37% IA 146 90 45 460 116% 93% 5414 1339. 10% 64 310,1100 353300 37% 179 146 75 45 444 11614 93% 43% 133% 469. Vowels Vele 621 3.4,100 330003 39% 1/4 131 -16 9 297 120% 105% -14% 33% 20% new Diction 282 6e1 3799E00 37960 339,133 300100 224 22% 171 717 145 145 -41 -47 4 4 290 2/4 9514 98% 100% 100% 4.9% 11% 1314 7314 491 54% rteal Oaks 621 662500 92060 7.6% 131 153 19 52 1,924 16314 117% 21% 72% 10.2% 64 962300 927700 7614 737 156 411 52 1 51 1639. 13114 6511. 7211 12.101 Itch SY Paul 622 30f400 110'600 24% 136 91 30 1 100% 68% 22% 07% 605. Rosevale 62i 613 300300 303,500 370. 000 376601 501 5014 217 217 136 196 -S 172 9 9 416 544 132% 1329. 140% 1409. -03% 69% 28% 28% 67:: 166% 56.46319 201 416,350 425100 1471. 169 293 fib 2 401 6714 112% -26% 0414 64% St Pail 675 275.300 2t0200 5014 157 116 -16 13 211 1429. 67% .1.1% 36% 45% Sh erey r 621 03 421,600 421000 433.950 43695 4114 4.1% 235 235 133 133 -23 122 13 13 357 502 120% 120% 99% 9.9% .1.3% 5 6% 11% 1114 64% 4601 SPra96 1.e Pat 621 29%900 303i50 4714 170 7(02 .7 11 279 130% 63% .06% 42% /.91: yaerne Hleyb 621 394.010 421900 69% 210 135 24 19 458 154% 110% 15% 63% 92% 64 354,600 421,900 69% 260 115 157 23 596 15414 11014 7614 599. 16901 Tee Bear We 61 334200 319400 45% 197 111 eA 11 103 127% 11.5% 53% 31%roe- nine Be Toarl 64 378,900 34493 4414 215 134 97 12 456 124% 1379. 5006 3114 9.1% • 119Groe W_+1N1 Irma- Zan lantn 06ee1W1-ove b Knee, 4vry641924 Pepred tY Rama, re+l, ngvv7 in ant neem S vaes(Tyn 1111:125 5 Sources of Revenue Charges for Service 0.7% Intergovernmental Revenue 25.4% Fines & Forfeits 1.5% Miscellaneous Revenue 1.9% Transfer In 0% Permits & Licenses) Tries 2.8% \, 67.7% 6 3 How Tax Dollars Are Spent Parks& Recreation 6.4% Public Works 5.8% Public Safety 62.1% Economic Development & Transfe s 0.0% �fonlingency 0.0% General Government 25.7% How Your Tax Dollars Are Spent City Taxes for Median Value Home: -$1,053 0-Police, Fire, 911 $612 Gen. Gov't: Admin, Legal, Elections... $212 ►Public Works, Lighting, Buildings $79 ►Planning/ Zoning, Building Inspections $68 ► Parks & Recreation $67 City Council $15 Contingency $0 Economic Development & Transfers $0 8 4 2026 PROPOSED LEVY IMPACTS ON LAUDERDALE HOMES City City Total Levy Fiscal Disparities 2025-10.4% $1,225,700 $157,874 2026-7.8% $1,321,460 $184,612 Median Value 2021 Median Value 2022 Median Value 2023 Median Value 2024 Median Value 2025 Median Value 2026 $232,400 $231,550 $274,300 $300,600 $306,300 $321,900 City Net Local Levy $1,067,826 $1,136,848 City City Tax Capacity Tax Rate $3,214,932 33.215% $3,286,397 34.593% 18.56% over prior year 9.6% over prior year 1.9% over prior year 5.1 % over prior year Taxable Value x Tax % 2026-7.8% $304,321 2025-10.4% $287,317 1% 1% x Tax Rate 0.3459 0.3321 = City Tax on Median Lauderdale Home Total Tax Total Tax DIFFERENCE $1,052.72 $954.31 $98.41 10.31 % Taxable Value 2026-7.8% $517,200 2025-10.4% $517,200 x Tax Rate 0.3459 0.3321 = City Tax on $517,200 Home Total Tax Total Tax DIFFERENCE $1,789.13 $1,717.86 $71.27 4.15% % Change in Estimated Tax on Median Valued Home County City School Other Total O O CDcn M O) O co (O 7.5% O ti Cn O d) Cn 00 00 O O ( Cn CDOO W Q) W 00 CDCD n 00 O "I' V 6 C O N r. O r 0 CD (O O ( 0- 00 cO O "4. CC) O CA (O O O CO CO CO W ',a''O'82. O r M m On O� O O Cn O e- (n 2.3% 2.3% 0 O O 0 O N 4.0% 3.4% 3.4% -- M M M 06 ei 06 o M M 0 0 M M r c- C C N N N.„ r 0 r O 2.8% 2.8% 0.4% 0 co M 0 0 r M M 4.2% 0 0 M CD (fl (n 0 V M 0 r M -2.2% 4.9% 0 r 4 0 Zr 'V 0 O ti 0 0 V M Ofl ui 3.6% 5.4% 4.3% V i 0 co. r i M 0 0 N,, N 00 0 N N 0 0 co 0 O (fl o CO OV a r r o 0 M 00 r ur) (O O 1.5% 7.8% o M L) 0 O L) o (O (O 6] O 8 (A r OQ (O t` a co o 0 r r O (A 0 0 0 0, 0, M 0 0 (A 0 up 0 0 0 0 0 0 13.7% 13.7% , 00 ( 14.0% 14.0% o N r 8.7% 00 cn m O O 8.3% 0 0 0 r r 0 (() r 0 r V- 0 0 CD CD O O 0 r O 0 N-- r 13.4% 0 0 N- T- V-V-V-rA 0 0 0 CO OD OD r 0 CDM 0 0 M O 0( en CO O O 0 O O 13.2% 13.2% 0 0- 00 14.2% 0 ;Sc.,' O O Nc- N- 0 O M' 15.4% 15.4% 0 r- N- 0 V' N c-- $ Change in Estimated Tax on Median Valued Home County City School Other Total *Fr (MO M TrTr 397 TrTr Tr Tr 297 280 274 1,026 1,358 N 418 544 7 271 357 502 279 458 596 403 458 O O 64 r V 10 N r M M r r CrV CO O 'V V' 04 CV N O O N CO r M M r r 6l (A CO r v- N r W 3 N CO r0 3 ON NO CO CDUD UD (A 0- 00 71. r V 79 411 30 -5 122 co CO co r co N N" r 24 157 CD6. m N- O CA 6) N 04 O° V) r r r 0) 6M) 6) 6) CO (O (O 'd' W. V' r 145 145 158 158 94 (0 CO 6) (A 299 CO r M M (0 r 106 (n (() (0 r r r r d' CO r N- V V N N. 00 r N V' N 183 O O N N N N (p (A co r- N- N- NN- 171 171 737 737 co co 217 217 CA (0 157 10 10 M M N N 170 280 280 N (A CO N Payable 2025 Payable 2026 % Change City Median City Median in Median City School Estimated Value Estimated Value Value 0 N N (h C0 2.5% 3.8% 5.1% 1 0 0 CO CO 4 4 3.7% 3.7% 3.7% 0 CD (.6 2.2% 2.2% (( OD OO n r 0 Cr 6(0ui 0 0 O O 0 V r 0 O 1() 4.1 % 4.1Vo 0 t 0 0 (A (T (O (0 4.5% 1 4.4% $496,400 496,400 411,750 460,750 321,900 394,700 394,700 353,300 353,300 353,300 336,800 388,100 388,100 927,700 927,700 O O CO (D- v- 378,600 378,600 422,100 289,200 438,950 438,950 309,750 421,900 421,900 349,400 395,450 $480,900 480,900 401,750 CD (0 h M V' Cr O O M (fl CD 00 377,300 377,300 340,800 340,800 340,800 O O ct N 00 379,600 379,600 862,300 862,300 303,400 360,500 360,500 416,350 275,300 421,800 421,800 295,900 394,600 394,600 O O N (0 M M 378,900 Arden Hills 621 623 Falcon Heights 623 Gem Lake 624 'Lauderdale 623 Little Canada 623 624 Maplewood 622 623 624 'Mounds View 621 New Brighton 282 621 North Oaks 621 624 North St. Paul 622 Roseville 621 623 1St. Anthony 282 1St. Paul 625 Shoreview 621 623 (Spring Lake Park 621 Vadnais Heights 621 624 White Bear Lake 624 White Bear Town 624 Ramsey County, Property Tax and Election Services (TJV) 11/03/2025 T `0 US Census Houshold Income 2023. Median Household Income for Ramsey County $81,004 c 0) CO .- (0 C m F- 2 2 0 CO(0 rn 0 )J) lam/) Q Z � N CO N CO 07 0 07 N 0 0 0 N 0Mi VT 0 UT 0 07 CVO 07 (0 co 0/3n 0/3 o 0/) 0) o 0/3 4 00 0) VNi N 0 N O N N VNi CO M N VT 0 CI) 07 0) 0 07 N CO 0)) 6N9 Number of Parcels With Change in Total Property Tax c (a O Z O F- to A ri o 0 ri 0 CO VD (D M N ri 0 N d' ri 0 LLD 01 N M d' LD M 0 01 V) 0 ri M l!1 CO 40 M d' ri Ci CD M ri ri N M 0 M 01 d' M Cr 0 Cr N d' V) M N N N V1 CO 01 CO Cr ri N 0) M cr ,y V 0 N h 01al N ri 0 CO (0 CY N V1 h V) CO .-1 e V) co (0 a) 0 (y N 0 0 O 00 69 01 CO N N 0 N 0 CD ri h .-1 ri M V) N V1 M CD V) ri i ri 0 N 0 0 CO CO ri 00 Ct 0l V) al N O COM Cr CD M M N ri CO ri r al N 00 M Cr)l ) CD •-1 CD V) N CO lD al V) 00 CO V) 0 N ',I-30 M .--1 ri 0 CO h. o VVV 0 )r) O o0 O r- cmri M 69 Ea N co 01 C1 M N N N al 0 ri V) N N N ri CO CO Cr l0 l0 N 0 LD 0) d ri 01 CO N a) M lD 00 N Ct N N CD d' 0 N N ri ri Cr CY 0 ,i ri ri .i d' ri V) V) M (0 00' Cr V) N ri rr O N lO ri ri O N V) V1 N O 0 00 co N o O e- O N 69 69 ri ri CO V) CO ri N lD ri N lO al 0 M CO N ri ri r-I l0 01 M co O ri V1 N N d' Cr ri r-I 0 V) CD M M CO In r-1 N N .-i 0 0 ri l0 Vl CO . CD NCO N N M V 01 ai al N N lD N 0 0 0 ri ri 0 01 M V1 r e CO h 0) O r o O 0 CV 64 CD N N M M Ct .-1 Li" ri 00 CO 00 CO Cr) CO CO h al M N ri 01 (0 N CO CD 0 N ri 01 V) 01 V) Cr ri M M M V1 N h N ri 00 ri c-1 N .i N ri M Cr N .-i l0 N h N CZO V CO N CO CO t0 0 N N CO O CD N CY 0 a 0 0 a) r rr o o O EA Ui V) CD ri 0 ri V) CO h ri O ri ri N al V) co 0 l0 V1 00 (0 ri 0 CO d' CY M N CY CO V) 0 l0 0 co V) N M CO N ri l0 N CO 00 N ri CO M 0 N 00 N ri Cr) N CO O i V) ri 0 ri M 0 CO 0 V) 0 V) N M CO a C` 'CC h r Decrease or 0 N 00 N 01 CO M N V) N O rl 00 V1 co ri rn N ro N II 2831 M 0 a) 0 a1 C0 CO N 3731 N M 00 N CO V) 01 V) ri co 0 O (C1 ri 7 183 ri CO 0 0 374 17,077 11.5% cu C En C N o la t 0 0 N 00 0 N ,i 0 0 CD CO 0 ri 00 0 01 N 0 CO N 0 N 00 0 CO 00 0 CO N 0 O d' 0 N l0 0 0 CO d' V1 l0 0 N al 0 N 00 0 lD N 0 O N 0 CD al 0 LIDri CD al 0 N V) ri V) 0 O V1 0 o-) al 0 d' Ol 0 O O 0 N 00 0 0 ri M .-1 00 ri o r-- (0 Number of Parcels With % Change in Tax A o t 1- M A O N d' CO r CO r CO N 0 (0 N V) r O O M N CO M CO N 0) V (O N r 00 (O N r M d' 0-, 0 r- N r (O 0 M 00 0 a, 00 O a N N r r00 c 0 o 0 M N d' N 00 r N 0' r CO 'Cl- . O (O r 00 V) O CO CO CO N O) N N d' N r N M d' V N V) .- Mr N N LO 0) r 00 CO 0 r O co CO N 0 00 Cr r 37,262r 3,577 25.2% 2.4% O o oO O N 00 W o V) (f) M CO N r O N 00 ID N O CO N CO 'I' M (0 (D N N N N (0 0 CO O r- r 0 CO M 00 r CD 0 r O 00 N 0 N 00 Cr 0) r CO CO N 0 N 0 V) r M 0 0 d' N CO r a) CO N r O N 0) N N d' N (D V) r c O o 0 N CO r N 00 N 00 CO 0 N r 0 0 d' N Cr N r V) 00 0 M (0 (0 CO 00 r r d' N Lc) N N N co 0) (a M N 00 N N r 0) N CO V) r N 0 CA (O N O V) N a N (O 0 0t 0 a V) a) M 00N N N 0' sr CA r a) 0) 0 N O 0) 0) r 00 N 0) 00 d' N N o co ,rV) aj V) N f0 0 L U O m O N c0 N 0) CO 00 N V) CVCOCOC 0 r CO V) O N r N CO N N M CA 0 'rr r V) O) (0 CO N M N CO N M CO CO N CO CO (D a) (D r M 0 0 o r N CO CO r ri 00 0 } O sr r-o CO ^ V) { () W O N 4- ` ~ n CO V) N CO r ' N 0 M r N N N CO (0 CO 2,885 86 CO CO V) 0) Cr N 01 r CO 0 3,280 573 5,931 N O In r (D N co N CO CO- r r V r O) N r 0 V) N a) CO N N N a) CO N 0 (0 r 00 a) CO 396 4,238 1 7,780 6 4,573 CO 00 a) C4 0 0 .0N U CO r CD CO N CD r N CO 0) N CO Cr N CD 0) N CD M N CD Cr N CD N N CO M N CD Cr N CO r N CO N 0] N N CD N CD a N CD N N CO r N CO M N (D r N CD CO N CD r N CO N 00 N N N CO r N CO V N O N N (0 00 N CD N CD d' N CD Z' 0 Arden Hills a c_ (Falcon Heights Gem Lake ILauderdale Little Canada Maplewood IIMounds View New Brighton North Oaks IINorth St Paul 1 a! '> a) 0 a' (Shoreview Spring Lake Park St Anthony `St Paul Vadnais Heights White Bear Lake White Bear Town Total % of Total Prepared by: Ramsey County Property Tax, Records and Election Services (TJV) 11/03/2025 NET TAX LEVY COMPARISON FINAL PAYABLE 2025 LEVY VS. PROPOSED PAYABLE 2026 LEVY (Ramsey County Portion Only)* Taxing Authority NET TAX CAPACITY LEVIES MARKET VALUE BASED LEVIES Final Payable 2025 Net Tax Levy Proposed Payable 2026 Net Tax Levy Percent Change Final Payable 2025 Market Based Levy Proposed Payable 2026 Market Based Levy Percent Change Count Ramsey County $379,013,612 $417,062,635 10.0% NA NA NA County Library 16,947,105 17,502,928 3.3% NA NA NA Total County $395,960,717 $434,565,563 9.7% NA NA NA City or Town Arden Hills $6,028,012 $7,132,270 18.3% $0 $0 0.0% Blaine* 370,141 382,693 3.4% 0 0 0.0% Falcon Heights 2,774,759 2,882,408 3.9% 0 0 0.0% Gem Lake 718,736 768,005 6.9% 0 0 0.0% Lauderdale 1,225,700 1,321,460 7.8% 0 0 0.0% Little Canada 4,929,216 5,499,154 11.6% 0 0 0.0% Maplewood 31,823,656 34,522,856 8.5% 0 0 0.0% Mounds View 7,052,100 7,724,589 9.5% 420,000 420,000 0.0% New Brighton 15,153,200 16,441,200 8.5% 0 0 0.0% North Oaks 2,794,583 3,177,439 13.7% 0 0 0.0% North St. Paul 7,977,219 8,615,990 8.0% 0 0 0.0% Roseville 30,352,603 33,994,915 12.0% 0 0 0.0% St. Anthony* 2,649,573 2,947,934 11.3% 0 0 0.0% St. Paul 220,798,794 232,501,130 5.3% 0 0 0.0% Shoreview 17,072,628 18,577,796 8.8% 0 0 0.0% Spring Lake Park* 111,567 124,584 11.7% 0 0 0.0% Vadnais Heights 8,775,229 9,581,026 9.2% 0 0 0.0% White Bear Lake* 13,583,625 14,873,176 9.5% 0 0 0.0% Town of White Bear 6,210,324 6,990,582 12.6% 0 0 0.0% Total City or Town $380,401,666 $408,059,207 7.3% $420,000 $420,000 0.0% Schools I.S.D. #282* $1,822,563 $1,850,232 1.5% $2,523,676 $2,397,097 -5.0% I.S.D. #621 27,270,312 26,603,327 -2.5% 37,016,266 36,352,246 -1.8% I.S.D. #622* 23,091,324 23,707,440 2.7% 10,855,769 11,368,939 4.7% I.S.D. #623 28,389,428 30,875,690 8.8% 22,370,553 22,731,175 1.6% I.S.D. #624* 36,542,122 37,917,085 3.8% 16,697,251 17,695,256 6.0% I.S.D. #625 144,729,117 141,177,318 -2.5% 76,119,325 75,301,893 -1.1% Total Schools $261,844,866 $262,131,092 0.1% $165,582,841 $165,846,606 0.2% Special Taxing Districts Bicentennial Pond $2,100 $2,100 0.0% NA NA NA Blaine EDA* 8,655 8,608 -0.5% NA NA NA Capitol Region Watershed 10,516,667 10,516,667 0.0% NA NA NA Lake Diane Sewer 3,750 3,750 0.0% NA NA NA Maplewood EDA - 636,000 100.0% NA NA NA Met Council* 13,845,520 14,135,966 2.1% NA NA NA Metro Watershed* 5,842,958 5,899,676 1.0% NA NA NA Middle Miss. Watershed* 43,402 45,599 5.1% NA NA NA Mosquito Control* 2,814,939 2,964,412 5.3% NA NA NA North St Paul HRA 11,000 11,000 0.0% NA NA NA Ramsey County HRA 13,584,665 14,033,600 3.3% NA NA NA Regional Rail Authority 36,219,703 36,677,004 1.3% NA NA NA Rice Creek Watershed* 2,904,547 2,925,737 0.7% NA NA NA Roseville EDA 364,856 264,856 -27.4% NA NA NA St. Anthony HRA* 58,802 59,963 2.0% NA NA NA St. Paul HRA 6,636,903 6,636,875 0.0% NA NA NA St. Paul Port Authority 5,527,366 5,523,884 -0.1 % NA NA NA Shoreview HRA 325,000 325,000 0.0% NA NA NA Valley Branch Watershed* 46,081 49,026 6.4% NA NA NA Total Special Districts $98,756,914 $100,719,723 2.0% NA NA NA Total Net Levy $1,136,964,164 $1,205,475,585 6.0% $166,002,841 $166,266,606 0.2% Prepared by: Ramsey County, Property Tax and Election Services (RWW) 11/04/2025 Charges for Services 0.7% Intergovernmental Revenue 25.4% Permits & Licenses \ 2.8% Revenues CITY OF LAUDERDALE 2026 BUDGET REVENUES Fines & Forfeits 1.5% Taxes $ 1,333,460 Permits & Licenses $ 55,100 Intergovernmental Revenue $ 500,158 Charges for Services $ 14,000 Fines & Forfeits $ 30,000 Miscellaneous Revenue $ 38,000 Transfer In $ Miscellaneous Revenue 1.9% Transfer In 0% Taxes 67.7% CITY OF LAUDERDALE GENERAL FUND REVENUES 2026 Account Number 101-00000-410-31010 101-00000-410-31020 101-00000-410-31400 101-00000-410-31055 101-00000-410-31810 101-00000-410-31900 101-00000-410-32110 101-00000-410-32180 101-00000-410-32190 101-00000-410-32240 101-00000-420-32210 101-00000-420-32230 101-00000-420-32270 101-00000-430-32261 101-00000-410-33401 101-00000-410-33422 101-00000-410-33423 101-00000-410-34101 101-00000-410-34103 101-00000-410-34108 101-00000-420-34104 101-00000-410-34105 101-00000-420-34202 101-00000-420-34206 101-00000-430-34303 101-00000-450-34780 101-00000-450-34920 Account Description CURRENT AD VALOREM TAXES DELINQUENT AD VALOREM TAXES FISCAL DISPARITIES EXCESS TAX INCREMENT FRANCHISE TAX (CABLE) PENALTIES AND INTEREST TAXES TAXES LIQUOR LICENSES TOBACCO LICENSES OTHER BUSINESS LICENSES ANIMAL LICENSES BUILDING PERMITS PLUMBING & HEATING PERMITS RENTAL HOUSING LICENSES EXCAVATING PERMITS PERMITS & LICENSES LOCAL GOVERNMENT AID OTHER STATE GRANTS & AIDS OTHER GRANTS & AIDS INTERGOVERNMENTAL REVENUE CITY HALL RENT ZONING & SUBDIVISION FEES ADMINISTRATIVE FEES PLAN REVIEW FEES SALE OF MAPS & PUBLICATIONS SPECIAL FIRE PROTECTION SERVICES MOWING & GARBAGE CLEANUP SNOW REMOVAL CHARGES PARK SHELTER FEES MERCHANDISE SALES CHARGES FOR SERVICES 2024 Actual $ 972,612 $ 7,475 $ 130,959 $ - $ - $ 143 $ 1,111,190 2025 Adopted $ 1,067,826 $ - $ 157,874 $ - $ $ $ 1,225,700 2026 Proposed $ 1,136,848 $ $ 184,612 $ $ 12,000 $ $ 1,333,460 150 $ 150 $ 150 200 $ 400 $ 400 2,850 $ 3,500 $ 3,500 73 $ 50 $ 50 28,690 $ 36,000 $ 28,000 13,428 $ 12,000 $ 13,000 8,053 $ 21,000 $ 10,000 $ - $ 53,443 $ 73,100 $ 55,100 $ 499,470 $ $ $ $ $ $ 499,470 $ 3,450 550 285 8,249 175 427 366 13,501 499,675 $ 500,158 - $ - $ 499,675 $ 500,158 3,500 1,000 500 8,500 300 300 14,100 3,500 1,000 300 8,500 400 300 14,000 Account Number 2024 2025 2026 Account Description Actual Adopted Proposed 101-00000-420-35101 COURT FINES & ADMINISTRATIVE PENALTIES $ 32,220 $ 30,000 $ 30,000 101-00000-420-35200 FORFEITED & SEIZED ASSETS $ 250 $ - $ FINES & FORFEITS $ 32,470 $ 30,000 $ 30,000 101-00000-410-36101 SPECIAL ASSESSMENTS - COUNTY $ 5,199 $ 7,000 $ 3,000 101-00000-410-36102 PENALTIES & INTEREST $ 181 $ 497 $ 200 101-00000-410-36200 OTHER MISCELLEANOUS REVENUE $ 3,671 $ 1,000 $ 1,000 101-00000-410-36210 INTEREST ON INVESTMENTS $ 36,496 $ 55,000 $ 31,300 101-00000-410-36211 INTEREST ON INVESTMENTS (BANK) $ 137 $ - $ 101-00000-410-36215 OTHER FEES (CREDIT CARD) $ $ - $ 101-00000-420-36260 SURCHARGES COLLECTED $ 1,485 $ 2,000 $ 1,500 101-00000-410-36230 CONTRIBUTIONS & DONATIONS (NON COMM E) $ $ - $ 101-00000-450-36230 CONTRIBUTIONS & DONATIONS (COMM EVENT $ 2,350 $ 2,000 $ 1,000 MISCELLANEOUS REVENUE $ 49,519 $ 67,497 $ 38,000 101-00000-410-39101 SALE OF CAPITAL ASSETS $ - $ - $ 101-00000-410-39200 TRANSFER IN (PUBLIC SAFETY AID) $ (0) $ 31,160 $ OTHER SOURCES $ (0) $ 31,160 $ TOTAL GENERAL FUND REVENUE $ 1,759,592 $ 1,941,232 $ 1,970,718 REVENUES OVER/UNDER EXPENDITURES $ - $ - $ FUND BALANCE - January 1 FUND BALANCE - December 31 $ 1,056,254 $ 823,158 $ 823,158 $ 823,158 $ 823,158 $ 823,158 CITY OF LAUDERDALE 2026 BUDGET EXPENDITURES Economic Development & Transfers 0.0%Contingency 0.0% Parks & Recreation 6.4% Public Works 5.8% Expenditures Public Safety 62.1% Legislative $ 28,278 City Administration $ 373,235 Elections $ - Public Safety $ 1,144,998 Legal $ 24,500 General Government Buildings $ 32,225 Public Works $ 107,570 Planning, Zoning, Inspections $ 48,000 Street Lighting $ 7,300 Building Inspections $ 78,508 Parks & Recreation $ 126,104 Contingency $ - Transfer $ - General Government 25.7% CITY OF LAUDERDALE GENERAL FUND EXPENSE SUMMARY 2026 Department Number 2024 2025 2026 Title Actual Adopted Proposed 41110 LEGISLATIVE $ 24,632 $ 27,592 $ 28,278 41320 CITY ADMINISTRATION $ 304,566 $ 333,747 $ 373,235 41410 ELECTIONS $ 40,793 $ 22,934 $ 41610 LEGAL $ 22,621 $ 20,200 $ 24,500 41910 PLANNING $ 40,101 $ 45,205 $ 48,000 41940 GENERAL GOVERNMENT BUILDINGS $ 33,610 $ 31,550 $ 32,225 GENERAL GOVERNMENT $ 466,322 $ 481,228 $ 506,238 42100 PUBLIC SAFETY $ 1,077,015 $ 1,147,987 $ 1,144,998 42400 BUILDING INSPECTIONS $ 59,407 $ 80,319 $ 78,508 PUBLIC SAFETY $ 1,136,421 $ 1,228,306 $ 1,223,506 43121 PUBLIC WORKS $ 162,570 $ 104,370 $ 107,570 43160 STREET LIGHTING $ 7,754 $ 7,300 $ 7,300 PUBLIC WORKS $ 170,323 $ 111,670 $ 114,870 45200 PARKS & RECREATION $ 122,326 $ 120,028 $ 126,104 46500 / 49200 ECONOMIC DEVELOPMENT / CONTINGENCY $ $ - $ - 49300 OTHER FINANCING USES $ $ - $ - OTHER $ 122,326 $ 120,028 $ 126,104 TOTAL EXPENDITURES $ 1,895,393 $ 1,941,232 $ 1,970,718 CITY OF LAUDERDALE LEGISLATIVE 2026 Account Number 101-41110-410-41030 101-41110-410-41220 101-41110-410-41225 101-41110-410-41510 101-41110-410-42010 101-41110-410-42110 101-41110-410-42115 101-41110-410-42410 101-41110-410-43140 101-41110-410-43310 101-41110-410-43510 101-41110-410-43610 101-41110-410-44330 101-41110-410-45700 TOTAL EXPENDITURES Account Description PART TIME EMPLOYEES FICA MEDICARE WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES GENERAL SUPPLIES MEETINGS MINOR TOOLS & EQUIPMENT SUPPLIES TRAINING & EDUCATION TRAVEL EXPENSE LEGAL NOTICES & PUBLISHING INSURANCE & BONDS DUES & SUBSCRIPTIONS OTHER SERVICES & CHARGES OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY 2024 2025 2026 Actual Adopted Proposed $ 16,500 $ 16,500 $ 16,500 $ 1,023 $ 1,023 $ 1,023 $ 240 $ 239 $ 239 $ 44 $ 41 $ 41 $ 17,806 $ 17,803 $ 17,803 $ - $ - $ - $ 87 $ 50 $ 100 $ 116 $ 100 $ $ - $ - $ - $ 202 $ 150 $ 100 $ 2,651 $ 2,300 $ 2,500 $ 1,340 $ 1,000 $ 1,200 $ 298 $ 200 $ 300 $ 50 $ 50 $ 50 $ 2,284 $ 6,089 $ 6,325 $ 6,624 $ 9,639 $ 10,375 $ 24,632 $ 27,592 $ 28,278 NOTES: Dues include Metro Cities, League of Minnesota Cities, Mayor's Association, RC League of Local Governments, Suburban Rate Authority, and MN Small Cities. CITY OF LAUDERDALE CITY ADMINISTRATION 2026 Account Number 101-41320-410-41010 101-41320-410-41020 101-41320-410-41040 101-41320-410-41210 101-41320-410-41220 101-41320-410-41225 101-41320-410-41250 101-41320-410-41310 101-41320-410-41320 101-41320-410-41330 101-41320-410-41340 101-41320-410-41420 101-41320-410-4142X 101-41320-410-41510 101-41320-410-42010 101-41320-410-42020 101-41320-410-42030 101-41320-410-42110 101-41320-410-42115 101-41320-410-42410 101-41320-410-42420 101-41320-410-43030 101-41320-410-43060 101-41320-410-43090 101-41320-410-43140 101-41320-410-43220 101-41320-410-43250 101-41320-410-43255 101-41320-410-43260 101-41320-410-43310 101-41320-410-43510 101-41320-410-43610 101-41320-410-44040 101-41320-410-44160 101-41320-410-44325 101-41320-410-44330 101-41320-410-44370 101-41320-410-45700 TOTAL EXPENDITURES NOTES Account Description FULL TIME EMPLOYEES OVERTIME TEMPORARY EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE UNEMPLOYMENT MN PAID LEAVE PREMIIUM WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES COMPUTER SUPPLIES PRINTED FORMS GENERAL SUPPLIES MEETINGS MINOR EQUIPMENT & TOOLS MINOR COMPUTER EQUIPMENT SUPPLIES AUDITING & ACCOUNTING SERVICES RC ELECTION SERVICES EXPERT & PROFESSIONAL SERVICES (IT) TRAINING & EDUCATION POSTAGE OTHER COMMUNICATIONS (WEBSITE) CABLE TV PROGRAMMING CABLE COMMISSION FEE TRAVEL EXPENSE LEGAL NOTICES & PUBLISHING INSURANCE & BONDS VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES BANK FEES & CHARGES DUES & SUBSCRIPTIONS MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY 2024 2025 2026 Actual Adopted Proposed $ 161,113 $ $ - $ 12,303 $ 10,396 $ 2,431 $ 1,752 $ 23,423 $ 435 $ 911 $ 689 $ $ - $ 1,353 $ 214,806 $ $ $ 181,279 $ 186,717 $ $ - $ $ - $ 13,596 $ 14,004 $ 11,239 $ 11,576 $ 2,629 $ 2,707 $ 1,000 $ 2,974 $ 24,904 $ 24,000 $ 500 $ 500 $ 1,050 $ 1,050 $ 800 $ 750 $ - $ - $ $ 2,000 $ 1,450 $ 1,494 $ 238,447 $ 247,772 1,154 $ 600 $ 1,000 - $ 100 $ 5,758 $ 5,500 $ 5,000 838 $ 500 $ 500 - $ $ - - $ $ - 835 $ 1,800 $ 2,000 8,585 $ 8,500 $ 8,500 29,488 $ 30,000 $ 30,000 $ $ 23,000 25,346 $ 35,000 $ 25,463 579 $ 1,500 $ 1,250 2,220 $ 2,000 $ 2,500 3,432 $ 3,600 $ 3,600 - $ - $ 9,000 $ - $ 4,300 1,294 $ 750 $ 1,300 1,631 $ 750 $ 750 1,402 $ 2,000 $ 1,500 - $ - $ - 2,272 $ 2,700 $ 2,500 1,989 $ 200 $ 200 8,607 $ 7,800 $ 11,100 2,914 $ 500 $ 500 81,174 $ 86,800 $ 116,963 $ 304,566 $ 333,747 $ 373,235 CITY OF LAUDERDALE ELECTIONS 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-41410-410-41010 FULL TIME EMPLOYEES $ 13,073 $ - $ 101-41410-410-41040 TEMPORARY EMPLOYEES $ $ - $ 101-41410-410-41210 PERA $ 1,084 $ - $ 101-41410-410-41220 FICA $ 914 $ - $ 101-41410-410-41225 MEDICARE $ 214 $ - $ 101-41410-410-41250 DEFERRED COMPENSATION $ 192 $ - $ 101-41410-410-41310 HEALTH INSURANCE $ 2,195 $ $ 101-41410-410-41320 DENTAL INSURANCE $ 51 $ $ 101-41410-410-41330 LIFE INSURANCE $ 56 $ - $ 101-41410-410-41340 DISABILITY INSURANCE $ 63 $ $ 101-41410-410-41510 WORKERS COMPENSATION INSURANCE $ 120 $ - $ PERSONNEL $ 17,962 $ $ 101-41410-410-42010 OFFICE SUPPLIES $ - $ $ 101-41410-410-42110 GENERAL SUPPLIES $ 60 $ - $ 101-41410-410-42410 MINOR EQUIPMENT & TOOLS $ - $ 1,694 $ SUPPLIES $ 60 $ 1,694 $ 101-41410-410-43510 LEGAL NOTICES PUBLISHING $ - $ - $ 101-41410-410-44370 MISCELLANEOUS CHARGES (RC CONTRACT) $ 22,771 $ 21,240 $ OTHER SERVICES & CHARGES $ 22,771 $ 21,240 $ 101-41410-410-45700 OFFICE EQUIPMENT & FURNITURE $ - $ - $ CAPITAL OUTLAY $ - $ - $ TOTAL EXPENDITURES $ 40,793 $ 22,934 $ CITY OF LAUDERDALE LEGAL 2026 Account Number 101-41610-410-43040 101-41610-410-43045 TOTAL EXPENDITURES Account Description LEGAL SERVICES - CIVIL PROCESS LEGAL SERVICES - PROSECUTION OTHER SERVICES & CHARGES 2024 Actual $ 11,164 $ 11,457 $ 22,621 $ 22,621 2025 Adopted $ 9,000 $ 11,200 $ 20,200 $ $ $ $ 20,200 $ 2026 Proposed 13,000 11,500 24,500 24,500 CITY OF LAUDERDALE PLANNING, ZONING & INSPECTIONS 2026 Account Number 101-41910-410-41010 101-41910-410-41210 100-41910-410-41220 101-41910-410-41225 101-41910-410-41250 101-41910-410-41310 101-41910-410-41320 101-41910-410-41330 101-41910-410-41340 101-41910-410-41510 101-41910-410-42010 101-41910-410-42030 101-41910-410-42110 101-41910-410-43090 101-41910-410-43091 101-41910-410-43140 101-41910-410-43220 101-41910-410-43610 101-41910-410-44330 TOTAL EXPENDITURES Account Description FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITIY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES PRINTED FORMS GENERAL SUPPLIES SUPPLIES EXPERT & PROFESSIONAL SERVICES ESCROW ACTIVITY TRAINING & EDUCATION POSTAGE INSURANCE & BONDS DUES AND SUBSCRIPTIONS OTHER SERVICES & CHARGES 2024 2025 2026 Actual Adopted Proposed $ 20,114 $ 27,188 $ 28,004 $ 1,462 $ 2,039 $ 2,100 $ 1,241 $ 1,686 $ 1,736 $ 290 $ 394 $ 406 $ 207 $ 150 $ 250 $ 3,043 $ 3,605 $ 3,655 $ 77 $ 100 $ 100 $ 129 $ 200 $ 200 $ 83 $ 100 $ 100 $ 163 $ 218 $ 224 $ 26,808 $ 35,680 $ 36,775 $ 10,065 $ - $ - $ - $ 2,999 $ 229 $ 13,293 $ 40,101 $ $ $ $ $ $ $ $ $ 6,000 $ $ - $ $ $ $ $ $ 3,300 $ $ 225 $ $ 9,525 $ $ 45,205 8,000 3,000 225 11,225 $ 48,000 CITY OF LAUDERDALE GENERAL GOVERNMENT BUILDINGS 2026 Account Number 101-41940-410-42110 101-41940-410-42230 101-41940-410-42410 101-41940-410-43090 101-41940-410-43210 101-41940-410-43250 101-41940-410-43610 101-41940-410-43810 101-41940-410-43820 101-41940-410-43830 101-41940-410-43840 101-41940-410-43850 101-41940-410-44010 101-41940-410-44040 101-41940-410-44160 101-41940-410-45700 Account Description GENERAL SUPPLIES BUILDING REPAIR SUPPLIES MINOR EQUIPMENT & TOOLS SUPPLIES EXPERT & PROFESSIONAL SERVICES TELEPHONE & TELEGRAPH OTHER COMMUNICATIONS (INTERNET) INSURANCE & BONDS ELECTRIC UTILITIES WATER UTILITIES GAS UTILITIES REFUSE DISPOSAL SEWER UTILITIES BUILDING MAINTENANCE VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES OTHER SERVICES & CHARGES OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY 2024 2025 2026 Actual Adopted Proposed $ 3,140 $ 1,300 $ 3,000 $ - $ - $ - $ - $ - $ - $ 3,140 $ 1,300 $ 3,000 $ 2,205 $ 2,000 $ 1,000 $ 1,752 $ 2,000 $ 1,700 $ 5,192 $ 5,000 $ 5,200 $ 8,766 $ 8,500 $ 8,500 $ 2,627 $ 3,000 $ 2,800 $ 402 $ 350 $ 425 $ 2,644 $ 3,200 $ 2,700 $ 5,320 $ 5,200 $ 5,400 $ - $ - $ - $ 1,561 $ 1,000 $ 1,500 $ - $ $ - $ - $ - $ 30,469 $ 30,250 $ 29,225 TOTAL EXPENDITURES $ 33,610 $ 31,550 $ 32,225 CITY OF LAUDERDALE PUBLIC SAFETY 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-42100-420-43100 DISPATCH $ 6,716 $ 7,642 $ 9,172 101-42100-420-43110 POLICE CONTRACT $ 983,765 $ 1,052,453 $ 1,045,946 101-42100-420-44370 MISCELLANEOUS CHARGES (NYFS) $ 5,530 $ 5,510 $ 5,644 101-42220-420-43120 FIRE CONTRACT $ 81,004 $ 82,382 $ 84,236 101-42220-420-43125 FIRE CALLS & INSPECTIONS $ - $ - $ 101-42200-420-44370 MISCELLANEOUS CHARGES $ - $ - $ OTHER SERVICES & CHARGES $ 1,077,015 $ 1,147,987 $ 1,144,998 101-42220-420-45400 MACHINERY & EQUIPMENT CAPITAL OUTLAY $ $ - TOTAL EXPENDITURES $ 1,077,015 $ 1,147,987 $ 1,144,998 CITY OF LAUDERDALE BUILDING INSPECTIONS 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-42400-420-41010 FULL TIME EMPLOYEES $ 11,726 $ 15,606 $ 16,074 101-42400-420-42010 OVERTIME $ - $ - $ 101-42400-420-41210 PERA $ 852 $ 1,170 $ 1,206 101-42400-420-41220 FICA $ 718 $ 968 $ 997 101-42400-420-41225 MEDICARE $ 168 $ 226 $ 233 101-42400-420-41250 DEFERRED COMPENSATION $ 214 $ 300 $ 300 101-42400-420-41310 HEALTH INSURANCE $ 2,101 $ 2,809 $ 2,919 101-42400-420-41320 DENTAL INSURANCE $ 77 $ 100 $ 100 101-42400-420-41330 LIFE INSURANCE $ 14 $ 40 $ 50 101-42400-420-41340 DISABILITY INSURANCE $ 55 $ 75 $ 75 101-42400-420-41510 WORKERS COMPENSATION INSURANCE $ 96 $ 125 $ 129 PERSONNEL $ 16,021 $ 21,419 $ 22,083 101-42400-420-42030 PRINTED FORMS $ - $ - $ 101-42400-420-42110 GENERAL SUPPLIES $ - $ - $ SUPPLIES $ $ $ 101-42400-420-43090 EXPERT & PROFESSIONAL (PERMITS) $ 42,724 $ 57,800 $ 44,550 101-42400-420-43095 EXPERT & PROFESSIONAL (RENTAL HOUSING) $ - $ - $ 9,000 101-42400-420-43100 EXPERT & PROFESSIONAL (CODE ENFORCEMENT) $ - $ - $ 2,000 101-42400-420-43140 TRAINING & EDUCATION $ - $ - $ - 101-42400-420-43220 POSTAGE $ - $ - $ - 101-42400-420-43310 TRAVEL EXPENSES $ - $ - $ 101-42400-420-43510 LEGAL NOTICES PUBLISHING $ - $ - $ 101-42400-420-43610 INSURANCE & BONDS $ 101 $ 100 $ 125 101-42400-420-44330 DUES & SUBSCRIPTIONS $ - $ - $ 101-42400-420-44370 MISCELLANEOUS CHARGES $ - $ - $ 101-42400-420-44380 BUILDING PERMIT SURCHARGES $ 561 $ 1,000 $ 750 OTHER SERVICES & CHARGES $ 43,386 $ 58,900 $ 56,425 TOTAL EXPENDITURES $ 59,407 $ 80,319 $ 78,508 CITY OF LAUDERDALE PUBLIC WORKS 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-43121-430-41010 FULL TIME EMPLOYEES $ 38,702 $ 40,383 $ 41,595 101-43121-430-41020 OVERTIME $ 675 $ - $ 101-43121-430-41040 TEMPORARY EMPLOYEES $ $ - $ - 101-43121-430-41210 PERA $ 2,904 $ 3,029 $ 3,120 101-43121-430-41220 FICA $ 2,863 $ 2,504 $ 2,579 101-43131-430-41225 MEDICARE $ 669 $ 586 $ 603 101-43121-430-41250 DEFERRED COMPENSATION $ 7,150 $ 7,160 $ 7,460 101-43121-430-41310 HEALTH INSURANCE $ 571 $ 600 $ 600 101-43121-430-41320 DENTAL INSURANCE $ - $ - $ - 101-43121-430-41330 LIFE INSURANCE $ 221 $ 300 $ 300 101-43121-430-41340 DISABILITY INSURANCE $ 215 $ 250 $ 250 101-43121-430-41510 WORKERS COMPENSATION INSURANCE $ 1,911 $ 1,858 $ 1,913 PERSONNEL $ 55,881 $ 56,670 $ 58,420 101-43121-430-42110 GENERAL SUPPLIES $ 417 $ 500 $ 1,000 101-43121-430-42120 MOTOR FUELS $ 3,576 $ 3,200 $ 4,000 101-43121-430-42130 LUBRICANTS & ADDITIVES $ - $ - $ - 101-43121-430-42160 CHEMICALS & CHEMICAL PRODUCTS $ - $ $ - 101-43121-430-42170 SAFETY EQUIPMENT $ - $ $ - 101-43121-430-42210 VEHICLE/EQUIPMENT PARTS $ 4,008 $ 1,000 $ 1,000 101-43121-430-42220 TIRES $ - $ - $ 101-43121-430-42240 STREET MAINTENANCE MATERIALS $ - $ - $ 101-43121-430-42410 MINOR EQUIPMENT & TOOLS $ - $ - $ 101-43121-430-42420 MINOR COMPUTER EQUIPMENT $ - $ $ SUPPLIES $ 8,001 $ 4,700 $ 6,000 101-43121-430-43030 ENGINEERING $ - $ 1,000 $ - 101-43121-430-43090 EXPERT & PROFESSIONAL SERVICES (SNOW) $ 29,899 $ 30,000 $ 31,000 101-43121-430-43095 TREE TRIMMING AND REMOVAL $ 56,550 $ 10,000 $ 10,000 101-43121-430-43097 TREE ABATEMENT & REMOVAL AGREEMENT $ 5,925 $ - $ - 101-43121-430-43140 TRAINING & EDUCATION $ 230 $ 500 $ 500 101-43121-430-43210 TELEPHONE & TELEGRAPH $ $ $ - 101-43121-430-43250 OTHER COMMUNICATION $ - $ $ - 101-43121-430-43310 TRAVEL EXPENSE $ - $ $ 101-43121-430-43610 INSURANCE & BONDS $ 640 $ 500 $ 500 101-43121-430-44010 BUILDING MAINTENANCE $ - $ $ - 101-43121-430-44040 VEHICLE/EQUIPMENT REPAIRS $ 5,293 $ 1,000 $ 1,000 101-43121-430-44160 RENTS & LEASES $ - $ $ - 101-43121-430-44330 DUES & SUBSCRIPTIONS $ - $ - $ - 101-43121-430-44390 TAXES & LICENSES $ 151 $ $ 150 OTHER SERVICES & CHARGES $ 98,687 $ 43,000 $ 43,150 101-43121-430-45400 MACHINERY & EQUIPMENT CAPITAL OUTLAY TOTAL EXPENDITURES $ 162,570 $ 104,370 $ 107,570 CITY OF LAUDERDALE STREET LIGHTING 2026 Account Number 101-43160-430-43810 101-43160-430-44040 Account Description ELECTRIC UTILITIES VEHICLE/EQUIPMENT REPAIRS OTHER SERVICES & CHARGES 2024 2025 2026 Actual Adopted Proposed $ 6,584 $ 7,300 $ 6,800 $ 1,170 $ - $ 500 $ 7,754 $ 7,300 $ 7,300 TOTAL EXPENDITURES $ 7,754 $ 7,300 $ 7,300 CITY OF LAUDERDALE PARKS & RECREATION 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-45200-450-41010 FULL TIME EMPLOYEES $ 74,246 $ 73,580 $ 75,787 101-45200-450-41020 OVERTIME $ 810 $ - $ - 101-45200-450-41040 TEMPORARY EMPLOYEES $ 3,151 $ 6,000 $ 6,000 101-45200-450-41210 PERA $ 5,313 $ 5,518 $ 5,684 101-45200-450-41220 FICA $ 5,183 $ 4,934 $ 5,071 101-45200-450-41225 MEDICARE $ 1,212 $ 1,154 $ 1,186 101-45200-450-41250 DEFERRED COMPENSATION $ 8,932 $ 8,948 $ 9,400 101-45200-450-41310 HEALTH INSURANCE $ 5,084 $ 4,950 $ 5,100 101-45200-450-41320 DENTAL INSURANCE $ 153 $ 160 $ 198 101-45200-450-41330 LIFE INSURANCE $ 384 $ 475 $ 400 101-45200-450-41340 DISABILITY INSURANCE $ 369 $ 425 $ 400 101-45200-450-41420 UNEMPLOYMENT $ - $ $ - 101-45200-450-41510 WORKERS COMPENSATION INSURANCE $ 2,291 $ 2,219 $ 2,278 PERSONNEL $ 107,130 $ 108,363 $ 111,504 101-45200-450-42030 PRINTED FORMS $ - $ - $ - 101-45200-450-42110 GENERAL SUPPLIES $ 2,125 $ 1,500 $ 1,500 101-45200-450-42115 MEETINGS $ - $ - $ 101-45200-450-42120 MOTOR FUELS $ - $ $ 101-45200-450-42160 CHEMICALS & CHEMICAL PRODUCTS $ - $ $ 101-45200-450-42210 VEHICLE/EQUIPMENT PARTS $ - $ - $ 101-45200-450-42220 TIRES $ $ $ 101-45200-450-42230 BUILDING REPAIR SUPPLIES $ - $ - $ - 101-45200-450-42410 MINOR EQUIPMENT & TOOLS $ - $ 500 $ 101-45200-450-42990 MERCHANDISE FOR RESALE $ - $ - $ SUPPLIES $ 2,125 $ 2,000 $ 1,500 101-45200-450-43090 EXPERT & PROFESSIONAL SERVICES $ 2,010 $ 1,000 $ 2,000 101-45200-450-43130 COMMUNITY EVENTS $ 4,586 $ 2,500 $ 4,500 101-45200-450-43135 ENVIRO & SUSTAINABIITY COMMISSION $ - $ $ 1,000 101-45200-450-43140 TRAINING & EDUCATION $ - $ - $ - 101-45200-450-43210 TELEPHONE & TELEGRAPH $ - $ $ 101-45200-450-43310 TRAVEL EXPENSE $ - $ - $ - 101-45200-450-43610 INSURANCE & BONDS $ 237 $ 200 $ 250 101-45200-450-43810 ELECTRIC UTILITIES $ 685 $ 750 $ 800 101-45200-450-43820 WATER UTILITIES $ 416 $ 575 $ 700 101-45200-450-43830 GAS UTILITIES $ 526 $ 640 $ 650 101-45200-450-43840 REFUSE DISPOSAL $ - $ $ 101-45200-450-44010 BUILDING MAINTENANCE $ - $ - $ 101-45200-450-44040 VEHICLE/EQUIPMENT MAINTENANCE $ - $ $ 101-45200-450-44160 RENTS & LEASES (PORTABLE RESTROOM) $ 3,123 $ 2,200 $ 3,200 101-45200-450-44382 RECREATION PROGRAMS $ 1,489 $ 1,800 $ - OTHER SERVICES & CHARGES $ 13,072 $ 9,665 $ 13,100 101-45200-450-45200 BUILDING & IMPROVEMENTS CAPITAL OUTLAY TOTAL EXPENDITURES $ 122,326 $ 120,028 $ 126,104 CITY OF LAUDERDALE ECONOMIC DEVELOPMENT 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-46500-462-43090 EXPERT & PROFESSIONAL SERVICES $ - $ $ 101-46500-462-44370 MISCELLANEOUS $ - $ $ OTHER SERVICES & CHARGES $ - $ $ TOTAL EXPENDITURES CITY OF LAUDERDALE MISCELLANEOUS UNALLOCATED EXPENDITURES 2025 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-49200-410-48100 CONTINGENCY OTHER SERVICES & CHARGES TOTAL EXPENDITURES $ - $ $ CITY OF LAUDERDALE OTHER FINANCING USES 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 101-49300-410-47200 TRANSFER OUT $ - $ - $ TRANSFERS $ $ $ TOTAL EXPENDITURES $ $ $ CITY OF LAUDERDALE SPECIAL REVENUE FUNDS 2026 2024 2025 2026 Fund Fund Title Actual Adopted Proposed 226 COMMUNICATIONS $ 14,124 $ 12,750 $ 227 RECYCLING $ 85,844 $ 81,200 $ 88,106 228 AMERICAN RESCUE PLAN ACT $ (0) $ - $ TOTAL REVENUES $ 99,968 $ 93,950 $ 88,106 226 COMMUNICATIONS $ 24,189 $ 13,300 $ 227 RECYCLING $ 78,667 $ 78,012 $ 81,462 228 AMERICAN RESCUE PLAN ACT $ (0) $ - $ - TOTAL EXPENDITURES $ 102,855 $ 91,312 $ 81,462 CITY OF LAUDERDALE COMMUNICATIONS 2026 Account Number 226-00000-410-31810 226-00000-410-36210 226-00000-000-39200 226-49840-410-41010 226-49840-410-41210 226-49840-410-41220 226-49840-410-41225 226-49840-410-41250 226-49840-410-41310 226-49840-410-41320 226-49840-410-41330 226-49840-410-41340 226-49840-410-41510 226-49840-410-42010 226-49840-410-42020 226-49840-410-43130 226-49840-410-44160 226-49840-410-44370 226-49840-410-45700 Account Description FRANCHISE TAX INTEREST ON INVESTMENTS TRANSFER IN TOTAL REVENUES FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES COMPUTER SUPPLIES SUPPLIES SPECIAL PROGRAMS RENTS & LEASES (CABLE COMM FEE) MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY TOTAL EXPENDITURES 2024 2025 2026 Actual Adopted Proposed $ 12,730 $ 12,000 $ $ 1,394 $ 750 $ $ - $ $ $ 14,124 $ 12,750 $ $ 8,247 $ 599 $ 508 $ 119 $ 124 $ 1,450 $ 51 $ 32 $ 37 $ 68 $ 11,234 $ $ $ $ 248 $ 248 $ $ $ $ $ 8,962 $ 9,000 $ $ 3,744 $ 4,300 $ $ - $ $ $ 12,707 $ 13,300 $ $ $ $ 24,189 $ $ $ 13,300 $ REVENUES OVER/UNDER EXPENDITURES $ (10,065) $ (550) $ CITY OF LAUDERDALE RECYCLING 2026 Account Number 227-00000-430-33620 227-00000-430-36101 227-00000-430-36102 227-00000-430-36210 227-43245-430-41010 227-43245-430-41210 227-43245-430-41220 227-43245-430-41225 227-43245-430-41250 227-43245-430-41310 227-43245-430-41320 227-43245-430-41330 227-43245-430-41340 227-43245-430-41510 227-43245-430-42110 227-43245-430-42115 227-43245-430-43130 227-43245-430-43430 227-43245-430-44330 Account Description COUNTY GRANTS SPECIAL ASSESSMENTS -COUNTY PENALTIES & INTEREST INTEREST ON INVESTMENTS TOTAL REVENUES FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MEETING EXPENSES SUPPLIES RECYCLING CONTRACTOR ADVERTISING - OTHER DUES & SUBSCRIPTIONS OTHER SERVICES & CHARGES TOTAL EXPENDITURES REVENUES OVER/UNDER EXPENDITURES 2024 2025 2026 Actual Adopted Proposed $ 4,826 $ 6,200 $ 7,998 $ 77,217 $ 73,000 $ 78,108 $ 384 $ $ - $ 3,417 $ 2,000 $ 2,000 $ 85,844 $ 81,200 $ 88,106 $ 21,260 $ $ 1,545 $ $ 1,313 $ $ 307 $ $ 281 $ $ 3,699 $ $ 128 $ $ 114 $ $ 93 $ $ 175 $ $ 28,915 $ 17,317 $ 1,299 $ 1,074 $ 251 $ 100 $ 2,974 $ 125 $ 75 $ 50 $ 139 $ 23,404 $ $ $ $ - $ $ 49,082 $ $ - $ $ 669 $ $ 49,751 $ $ 78,667 $ $ 7,178 $ 17,837 1,338 1,106 259 250 2,944 125 75 50 143 24,127 $ 54,258 $ 56,985 $ - 350 $ 350 54,608 $ 57,335 78,012 $ 81,462 3,188 $ 6,644 CITY OF LAUDERDALE DEBT SERVICE FUNDS 2026 2024 2025 2026 Fund Fund Title Actual Adopted Adopted 306 GO IMPROVEMENT BONDS 2019A $ 125,986 $ 123,439 $ 123,601 TOTAL REVENUES $ 125,986 $ 123,439 $ 123,601 306 GO IMPROVEMENT BONDS 2019A $ 120,160 $ 116,500 $ 116,875 TOTAL EXPENDITURES $ 120,160 $ 116,500 $ 116,875 CITY OF LAUDERDALE DEBT SERVICE - GO IMPROVEMENT BONDS 2019A 2026 Account Number 306-00000-430-36210 306-00000-450-36101 306-00000-450-36102 306-00000-450-36103 306-00000-462-39200 306-47000-462-39300 306-47000-462-43090 306-47000-462-44370 306-47000-462-47110 306-47000-462-47210 Account Description INTEREST ON INVESTMENTS SPECIAL ASSESSMENT -COUNTY PENALTIES AND INTEREST DELINQUENT SPECIAL ASSESSMENTS TRANSFER IN BONDS PROCEEDS TOTAL REVENUES PROFESSIONAL SERVICES MISCELLANEOUS CHARGES BOND PRINCIPAL BOND INTEREST OTHER FINANCING TOTAL EXPENDITURES 2024 2025 2026 Actual Adopted Proposed $ 10,184 $ 4,000 $ 6,000 $ 40,601 $ 42,452 $ 42,452 $ 6,948 $ 8,809 $ 7,047 $ $ - $ $ 68,253 $ 68,178 $ 68,102 $ - $ - $ $ 125,986 $ 123,439 $ 123,601 $ 3,825 $ 1,000 $ 4,000 $ 23 $ $ $ 100,000 $ 100,000 $ 100,000 $ 16,313 $ 15,500 $ 12,875 $ 120,160 $ 116,500 $ 116,875 $ 120,160 $ 116,500 $ 116,875 REVENUES OVER/UNDER EXPENDITURES $ 5,825 $ 6,939 $ 6,726 CITY OF LAUDERDALE CAPITAL IMPROVEMENT FUNDS 2026 2024 2025 2026 Fund Fund Title Actual Adopted Proposed 401 GENERAL CAPITAL $ 15,723 $ 3,200 $ 3,200 403 STREET CAPITAL $ 60,004 $ 51,778 $ 50,133 404 PARK CAPITAL $ 9,025 $ 7,000 $ 9,000 406 PARK DEDICATION $ 15,813 $ 12,000 $ 14,000 414 DEVELOPMENT $ 66,515 $ 11,000 $ 15,000 415 HOUSING REDEVELOPMENT $ - $ - $ 416 TIF DISTRICT NO. 1-2 $ 25,435 $ 12,505 $ 35,050 TOTAL REVENUES $ 192,516 $ 97,483 $ 126,383 401 GENERAL CAPITAL $ 77,730 $ 86,160 $ 105,000 402 STREET CAPITAL $ 6,511 $ 5,500 $ 5,000 404 PARK CAPITAL $ $ 10,000 $ 10,000 406 PARK DEDICATION $ $ - $ 414 DEVELOPMENT $ 74,753 $ 68,178 $ 68,102 415 HOUSING REDEVELOPMENT $ $ - $ 416 TIF DISTRICT NO 1-2 $ 23,469 $ 12,600 $ 33,000 TOTAL EXPENDITURES $ 182,464 $ 182,438 $ 221,102 CITY OF LAUDERDALE GENERAL CAPITAL 2026 Account Number 2024 2025 2026 Account Description Actual Adopted Proposed 401-00000-410-33422 OTHER STATE GRANTS & AIDS $ - $ $ - 401-00000-410-36200 OTHER MISCELLANEOUS REVENUE $ 12,000 $ - $ - 401-00000-410-36210 INTEREST ON INVESTMENTS $ 3,723 $ 3,200 $ 3,200 401-00000-410-39200 TRANSFER IN $ - $ - $ TOTAL REVENUES $ 15,723 $ 3,200 $ 3,200 401-41940-410-44370 MISCELLANEOUS CHARGES $ $ $ OTHER SERVICES & CHARGES $ - $ $ 401-41940-410-45200 BUILDING & IMPROVEMENTS $ 3,450 $ 10,000 $ 10,000 401-41940-410-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ 3,540 $ $ 401-41940-410-45400 MACHINERY & EQUIPMENT $ 41,254 $ $ 45,000 401-41940-410-45500 VEHICLES $ 29,486 $ 45,000 $ 50,000 CAPITAL OUTLAY $ 77,730 $ 55,000 $ 105,000 401-41940-410-47200 TRANSFER OUT $ - $ 31,160 $ - OTHER FINANCING $ - $ 31,160 $ - TOTAL EXPENDITURES $ 77,730 $ 86,160 $ 105,000 REVENUES OVER/UNDER EXPENDITURES $ (62,007) $ (82,960) $ (101,800) CITY OF LAUDERDALE STREET CAPITAL 2026 Account Number 403-00000-430-33422 403-00000-430-36101 403-00000-430-36102 403-00000-430-36200 403-00000-430-36210 403-00000-430-39200 403-47000-430-39300 403-47000-430-39320 403-43121-430-43030 403-43121-430-43090 403-43121-430-45300 403-43121-430-47200 403-47000-430-47600 Account Description OTHER STATE GRANTS & AIDS SPECIAL ASSESSMENT -COUNTY PENALTIES & INTEREST OTHER MISCELLANEOUS REVENUE INTEREST ON INVESTMENTS TRANSFER IN BOND PROCEEDS BOND PREMIUM TOTAL REVENUES ENGINEERING EXPERT & PROFESSIONAL SERVICES IMPROVEMENTS OTHER THAN BUILDINGS CAPITAL OUTLAY TRANSFER OUT ISSUANCE COSTS OTHER FINANCING TOTAL EXPENDITURES REVENUES OVER/UNDER EXPENDITURES 2024 Actual $ 27,648 $ 5,827 $ 1,693 $ 55 $ 24,783 $ - $ $ $ 60,004 2025 Adopted $ 36,778 $ $ $ $ $ $ $ $ 51,778 15,000 2026 Proposed $ 30,133 $ $ $ $ 20,000 $ $ $ $ 50,133 6,216 $ 5,000 $ 295 $ 500 $ $ $ 5,000 6,511 $ 5,500 $ 5,000 $ - $ 6,511 $ 5,500 $ $ 53,493 5,000 $ 46,278 $ 45,133 CITY OF LAUDERDALE PARK CAPITAL 2026 Account Number 404-00000-450-36200 404-00000-450-36210 404-00000-450-36230 404-00000-450-36250 404-0000-450-39200 404-45200-450-42410 404-45200-450-43030 404-45200-450-45100 404-45200-450-45200 404-45200-450-45300 404-45200-450-45400 404-45200-450-47200 Account Description OTHER MISCELLANEOUS REVENUE INTEREST ON INVESTMENTS CONTRIBUTIONS & DONATIONS PARKLAND FEES TRANSFER IN TOTAL REVENUES MINOR EQUIPMENT & TOOLS OTHER SERVICES & CHARGES ENGINEERING FEES LAND BUILDING & IMPROVEMENTS IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY & EQUIPMENT CAPITAL OUTLAY TRANSFER OUT OTHER FINANCING TOTAL EXPENDITURES 2024 Actual 2025 Adopted 9,025 $ $ $ $ $ $ - $ 7,000 $ $ $ $ 7,000 $ 2026 Proposed 9,000 9,000 $ $ $ $ $ $ $ - $ $ 10,000 $ 10,000 $ - $ - $ 10,000 $ 10,000 $ $ $ 10,000 $ 10,000 REVENUES OVER/UNDER EXPENDITURES $ 9,025 $ (3,000) $ (1,000) CITY OF LAUDERDALE PARK DEDICATION 2026 Account Number 2024 2025 2026 Account Description Actual Adopted Proposed 406-00000-450-36200 OTHER MISCELLANEOUS REVENUE $ - $ $ - 406-00000-450-36210 INTEREST ON INVESTMENTS $ 15,813 $ 12,000 $ 14,000 406-00000-450-36250 PARKLAND FEES $ - $ - $ - 406-0000-450-39200 TRANSFER IN $ $ - $ - TOTAL REVENUES $ 15,813 $ 12,000 $ 14,000 406-45200-450-43030 ENGINEERING FEES $ - $ - $ 406-45200-450-45100 LAND $ - $ $ 406-45200-450-45200 BUILDING & IMPROVEMENTS $ $ $ 406-45200-450-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ - $ - $ 406-45200-450-45400 MACHINERY & EQUIPMENT $ - $ $ CAPITAL OUTLAY $ - $ $ 406-45200-450-47200 TRANSFER OUT $ - $ $ OTHER FINANCING $ - $ $ TOTAL EXPENDITURES $ $ - $ REVENUES OVER/UNDER EXPENDITURES $ 15,813 $ 12,000 $ 14,000 CITY OF LAUDERDALE DEVELOPMENT 2026 Account Number 2024 2025 2026 Account Description Actual Adopted Proposed 414-00000-462-36200 OTHER MISCELLANEOUS REVENUE $ 50,000 $ - $ - 414-00000-462-36210 INVESTMENT INTEREST $ 16,515 $ 11,000 $ 15,000 414-00000-462-36230 DONATIONS $ - $ - $ - 414-00000-462-39200 TRANSFER IN $ - $ - $ - TOTAL REVENUES $ 66,515 $ 11,000 $ 15,000 414-46500-462-44370 MISCELLANEOUS CHARGES $ 3,250 $ $ - 414-46500-462-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ 3,250 $ $ - 414-46500-462-47200 TRANSFER OUT $ 68,253 $ 68,178 $ 68,102 OTHER FINANCING $ 74,753 $ 68,178 $ 68,102 TOTAL EXPENDITURES $ 74,753 $ 68,178 $ 68,102 REVENUES OVER/UNDER EXPENDITURES $ (8,238) $ (57,178) $ (53,102) CITY OF LAUDERDALE HOUSING DEVELOPMENT 2026 2024 2025 2026 Account Number Account Description Actual Adopted Proposed 415-00000-461-36200 OTHER MISCELLANEOUS REVENUE $ - $ $ 415-00000-461-36210 INTEREST ON INVESTMENTS $ - $ $ 415-00000-461-39200 TRANSFER IN $ $ - $ 415-00000-461-39310 GAIN ON SALE $ - $ - $ TOTAL REVENUES $ - $ $ 415-46310-461-44370 TAXES AND LICENSES $ - $ $ 415-46310-461-45100 LAND $ - $ $ OTHER FINANCING $ - $ - $ TOTAL EXPENDITURES $ - $ - $ REVENUES OVER/UNDER EXPENDITURES $ - $ $ CITY OF LAUDERDALE TIF DISTRICT NO. 1-2 2026 Account Number 416-00000-462-31050 416-00000-462-36210 416-00000-462-39200 416-00000-462-39310 416-46500-462-44370 416-46500-462-45300 416-46500-462-47110 416-46500-462-47200 416-47111-462-39300 416-47000-462-47600 Account Description TAX INCREMENT INTEREST ON INVESTMENTS TRANSFER IN GAIN ON SALE TOTAL REVENUES MISCELLANEOUS CHARGES IMPROVEMENTS OTHER THAN BUILDINGS BOND PRINCIPAL (FERN) TRANSFER OUT BOND PROCEEDS BOND ISSUANCE COSTS OTHER FINANCING TOTAL EXPENDITURES $ 23,469 2024 Actual 2025 Adopted 2026 Proposed 25,344 $ 12,500 $ 35,000 90 $ 5 $ 50 - $ $ - - $ $ - 25,435 $ 12,505 $ 35,050 659 $ 600 $ 2,000 - $ - $ - 22,810 $ 12,000 $ 31,000 - $ - $ $ $ - - $ $ - 23,469 $ 12,600 $ 33,000 $ 12,600 $ 33,000 REVENUES OVER/UNDER EXPENDITURES $ 1,965 $ (95) $ 2,050 CITY OF LAUDERDALE ENTERPRISE FUNDS 2026 2024 2025 2026 Fund Fund Title Actual Adopted Proposed 602 SANITARY SEWER $ 383,792 $ 360,000 $ 373,200 603 STORM WATER $ 177,280 $ 163,000 $ 178,000 TOTAL REVENUES $ 561,071 $ 523,000 $ 551,200 602 SANITARY SEWER $ 404,492 $ 614,724 $ 335,253 603 STORM WATER $ 187,602 $ 161,130 $ 167,682 TOTAL EXPENDITURES $ 592,093 $ 775,854 $ 502,935 CITY OF LAUDERDALE SANITARY SEWER 2026 Account Number 602-00000-000-33422 602-00000-000-33439 602-00000-000-36210 602-00000-460-36101 602-00000-460-36102 602-00000-000-37210 602-00000-000-37290 602-00000-000-39101 602-00000-000-39110 602-49410-000-41290 602-49450-000-41010 602-49450-000-41020 602-49450-000-41190 602-49450-000-41195 602-49450-000-41210 602-49450-000-41220 602-49450-000-41225 602-49450-000-41250 602-49450-000-41310 602-49450-000-41320 602-49450-000-41330 602-49450-000-41340 602-49450-000-41510 602-49450-000-42110 602-49450-000-42120 602-49450-000-42130 602-49450-000-42170 602-49450-000-42210 602-49450-000-42220 602-49450-000-42240 602-49450-000-42410 602-49450-000-43010 602-49450-000-43030 602-49450-000-43090 602-49450-000-43091 602-49450-000-43140 602-49450-000-43210 602-49450-000-43310 602-49450-000-43430 602-49450-000-43610 602-49450-000-43820 602-49450-000-43850 Account Description OTHER STATE GRANTS & AIDS PERA Pension Other Revenue INTEREST ON INVESTMENTS SPECIAL ASSESSMENTS - COUNTY PENALTIES & INTEREST - COUNTY SEWER CHARGES SEWER ACCESS CHARGES SALE OF CAPITAL ASSETS GAIN ON DISPOSAL TOTAL REVENUES PENSION EXPENSE PENSION FULL TIME EMPLOYEES OVERTIME OTHER PAY COMP ABSENCES/OPEB PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MOTOR FUELS LUBRICANTS & ADDITIVES SAFETY EQUIPMENT VEHICLE/EQUIPMENT PARTS TIRES STREET MAINTENANCE MATERIALS MINOR EQUIPMENT & TOOLS SUPPLIES AUDITING & ACCOUNTING SERVICES ENGINEERING EXPERT & PROFESSIONAL SERVICES (PS) EXPERT & PROFESSIONAL SERVICES (UT) TRAINING & EDUCATION TELEPHONE & TELEGRAPH TRAVEL EXPENSE ADVERTISING - OTHER INSURANCE & BONDS WATER UTILITIES SEWER - MET COUNCIL 2024 Actual 2025 Adopted - $ $ 1,108 $ - $ 41,878 $ 30,000 $ 30,000 3,421 $ - $ 975 $ - $ - 333,925 $ 330,000 $ 343,200 2,485 $ - $ - - $ - $ - - $ $ - 383,792 $ 360,000 $ 373,200 2026 Proposed $ 3,623 $ $ 3,623 $ 58,474 675 4,220 3,973 929 7,320 2,860 26 318 287 3,422 82,504 6,319 25,705 19,436 585 525 3,266 106 169,760 $ 62,386 $ 4,679 $ 3,868 $ 905 $ 7,959 $ 3,000 $ 50 $ 325 $ 300 $ 3,362 $ 86,834 $ 6,500 $ 20,000 $ 14,000 $ 40,000 $ 700 $ 650 $ 100 $ 4,000 $ 150 $ 178,040 $ 64,257 $ 4,819 $ 3,984 $ 932 $ 8,394 $ 3,000 $ 35 $ 325 $ 300 $ 3,463 $ 89,509 850 850 6,500 20,000 17,000 2,000 700 650 3,500 150 181,094 602-49450-000-43860. MET COUNCIL GRANTS $ $ - $ 602-49450-000-44040 VEHICLE/EQUIPMENT REPAIRS $ - $ - $ 602-49450-000-44060 LAUNDRY SERVICES $ 1,208 $ 1,200 $ 1,300 602-49450-000-44160 RENTS & LEASES $ - $ - $ - 602-49450-000-44200 DEPRECIATION $ 73,892 $ - $ - 602-49450-000-44330 DUES & SUBSCRIPTIONS (GIS) $ 2,667 $ 2,700 $ 3,000 602-49450-000-44370 MISCELLANEOUS CHARGES $ 12,641 $ 9,000 $ 9,000 602-49450-000-44390 TAXES & LICENSES $ - $ - $ - 602-49450-000-44450 CLAIMS & DAMAGES $ - $ $ - OTHER SERVICES & CHARGES $ 316,110 $ 277,040 $ 244,894 602-49450-000-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ 5,080 $ 250,000 $ 602-49450-000-45500 VEHICLES $ $ $ CAPITAL OUTLAY $ 5,080 $ 250,000 $ 602-49450-000-47200 TRANSFER OUT $ - $ $ - OTHER FINANCING $ - $ $ - TOTAL EXPENDITURES $ 404,492 $ 614,724 $ 335,253 REVENUES OVER/UNDER EXPENDITURES $ (17,077) $ (254,724) $ 37,947 CITY OF LAUDERDALE STORM WATER 2026 Account Number 603-00000-000-33422 603-00000-000-33439 603-00000-000-36210 603-00000-000-37170 603-00000-000-39200 603-49410-000-41290 603-49500-000-41010 603-49500-000-41020 603-49500-000-41190 603-49500-000-41195 603-49500-000-41210 603-49500-000-41220 603-49500-000-41225 603-49500-000-41250 603-49500-000-41310 603-49500-000-41320 603-49500-000-41330 603-49500-000-41340 603-49500-000-41510 603-49500-000-42110 603-49500-000-42120 603-49500-000-42160 603-49500-000-42170 603-49500-000-42210 603-49500-000-42220 603-49500-000-42410 603-49500-000-43010 603-49500-000-43030 603-49500-000-43090 603-49500-000-43140 603-49450-000-43210 603-49500-000-43310 603-49500-000-43510 603-49500-000-43610 603-49500-000-43620 603-49500-000-44040 603-49500-000-44060 603-49500-000-44200 603-49500-000-44330 Account Description OTHER STATE GRANTS & AIDS PERA PENSION OTHER REVENUE INTEREST ON INVESTMENTS STORM WATER CHARGES TRANSFER IN TOTAL REVENUES PENSION EXPENSE PENSION FULL TIME EMPLOYEES OVERTIME OTHER PAY COMP ABSENCES/OPEB PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MOTOR FUELS CHEMICALS & CHEMICAL PRODUCTS SAFETY EQUIPMENT VEHICLE/EQUIPMENT PARTS TIRES MINOR EQUIPMENT & TOOLS SUPPLIES AUDITING & ACCOUNTING SERVICES ENGINEERING EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION TELEPHONE & TELEGRAPH TRAVEL EXPENSE LEGAL NOTICES PUBLISHING INSURANCE & BONDS MET COUNCIL SEWER GRANT VEHICLE/EQUIPMENT REPAIRS LAUNDRY SERVICES DEPRECIATION DUES & SUBSCRIPTIONS 2024 Actual $ 16,205 $ $ 956 $ $ 16,811 $ $ 143,308 $ $ - $ $ 177,280 $ 2025 Adopted 2026 Proposed $ - $ - 13,000 $ 13,000 150,000 $ 165,000 $ 163,000 $ 178,000 $ 3,007 $ - $ $ 3,007 $ $ - $ 50,185 $ 50,408 $ 51,920 $ 540 $ - $ - $ $ - $ - $ $ - $ - $ 3,639 $ 3,781 $ 3,894 $ 3,400 $ 3,125 $ 3,219 $ 795 $ 731 $ 753 $ 5,890 $ 5,900 $ 6,041 $ 2,746 $ 2,616 $ 2,800 $ 26 $ 30 $ 30 $ 274 $ 325 $ 300 $ 244 $ 270 $ 300 $ 2,766 $ 2,694 $ 2,775 $ 70,505 $ 69,880 $ 72,032 $ - $ - $ - $ 798 $ 850 $ 850 $ - $ - $ - $ $ - $ $ $ $ $ - $ - $ $ $ - $ $ 798 $ 850 $ 850 $ 6,319 $ 6,500 $ 6,500 $ 48,303 $ 2,000 $ 5,000 $ 24,048 $ 25,000 $ 26,000 $ $ - $ $ 525 $ 600 $ 600 $ - $ - $ $ - $ - $ $ 833 $ 1,000 $ 900 $ 15,955 $ - $ $ - $ - $ $ 1,200 $ 1,200 $ 1,200 $ $ - $ $ 2,431 $ 2,400 $ 2,600 603-49500-000-44370 MISCELLANEOUS CHARGES $ 1,885 $ 1,700 $ 2,000 603-49500-000-44390 TAXES & LICENSES $ - $ $ OTHER SERVICES & CHARGES $ 101,498 $ 40,400 $ 44,800 603-49500-000-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ 14,800 $ 50,000 $ 50,000 CAPITAL OUTLAY $ 14,800 $ 50,000 $ 50,000 603-49450-000-47200 TRANSFER OUT OTHER FINANCING TOTAL EXPENDITURES $ $ $ - $ $ 187,602 $ 161,130 $ 167,682 REVENUES OVER/UNDER EXPENDITURES $ (7,315) $ 1,870 $ 10,318 CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN 2026-2035 Anticipated Adoption December 10, 2024 CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUNDING SOURCE SUMMARY m 0 0 1- 0 N 0 O N m N 0 N 0 N 0 N 0 0 o co 0 0 0o O O O N. o o N 0 o O O O 0 0 o L O a' 0 CO. N 00 N .-I ID =I In 'ct c1 N N N N N m N' CO' O O O O o o O O trf O `-1 N L} t/} O d CDDri 0 tri CDN O lD 0� N O N lD N N t/} 0 0 N O O O O 0 0 O s-I 0 Lri. O CO' O 0 T-i LD Ln I -I 401 General Capital 403 Street Improvement 404 Park Improvement 414 Development/Debt Service 602 Sanitary Sewer 603 Storm Water t/} O O 0 cm t/T t/T O O O 0 O N t/} O O O 00 CO GRAND TOTAL CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN PROJECT SUMMARY BY YEAR AND FUNDING SOURCE N 0 lD M O t!)- t/} t/} to O N 0 0 0 0 0 0 0 0 O O N t/} Mill and Overlay City Streets / Seal Coat Eustis Street N. 0 N 0 O 0 O O 0 O O 0 to O Lii lt) N N 2028 Jet and Televise Sanitary Sewer Jet and Televise Sanitary Sewer Q1 0 rl 0 0 N N N 0 O O O 0 N t!} O O O O O O � O c i l0 to- Replace 2021 Toro Lawn Mower Community Park Playgound - 25 Years Old O 0 c (a U H Televise Sanitary Sewer - West Side N M 111 0 0 0 0 N N N N 0 0 0 W in t/} 0 0 0 O N try t/} 0 0 0 O c-I N t/} 0 0 0 vi N N t/} O O O t1} CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 401- GENERAL CAPITAL IMPROVEMENT Lfl m 0 ct m O N m m O N N m 0 N ri m 0 N CL W O m O N Ql N O N W 0 N N O l0 O 0 tD O O il} y/} t/} t/} {/} t/} t/} t/} O O O Lri ci t/T t/} t/} -V} t/} t/} t/} -V} t/} t/} to -/} -1 i/} i/} i/} i/} t/} o o O O O O o o O Lf) O O d ' Lfl ,i O d 0 Engage Architect on ADA Improvements VV} if} i} O d L a) CO Y o U t G C 0 Lfl co m J N Ll 2 D 7 O 'B O -0 I— a) Ll a) - vi N N vv) 0 L 0 L N to N to a1 U % V >- J to o no O Q o_ p_ r-I h a) a) cc cc 1-- CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 403 - STREET IMPROVEMENT M O M 0 M M O N N M 0 01 N 0 N CO N O N N O N if} t/} i/? O 0 O 0 0 0 VI In N N N N N N if) in- i!} Mill and Overlay City Streets CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 404 - PARK IMPROVEMENT Skyview Park Improvements Community Park Improvements CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 414 - Development m O N rt on 0 m m O N N m O N r-1 m 0 N W >- O m O 01 N 0 N CO N 0 N O N t0 N O i1? i!? i!? GO2019A Debt Service Transfer i/? i/. N m 01 m t0 $ 66,714 $ 65,325 CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 602 - SANITARY SEWER if} in- i/? o O o O o O Lri LA LD to i/} i/} Jet and Televise Sanitary Sewer ih CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 603 - STORM WATER I m 0 N m 0 N m m 0 m O N e-I m 0 cc >- W O m O N Ol N 0 CO 0 N N O N O 0 N tn- trY t/} to Invasive Species Management O O O O N O O O O 1.4 LAUDERDALE COUNCIL ACTION FORM Meeting Date November 25, 2025 Agenda Item 2026 Utility Rates Action Requested Consent ❑ Public Hearing ❑ Discussion ❑X Action ❑x Resolution 0 Work Session ❑ DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Annually, the City Council discusses the sewer and recycling funds and whether rate increases are necessary. Attached is a memo with additional information. Staff recommend increasing the sanitary sewer rates by 4.0% to rebuild the fund balance after the recent rehabilitation project that happened this year. This is an annual increase of $10.68 per residential household. Staff recommend increasing the storm sewer rates by 10.0% in anticipation of the storm sewer televising and mill and overlay project coming up. This is an annual increase of $9.74 per residential household. Staff recommend increasing the recycling rates by 7.0% in response to the recycling contract adopted in 2024. This is an annual increase of $9.00 per residential household. If the Council agrees with the recommended rate increases, the resolution setting the rates can be adopted during the meeting. If not, the topic will be carried over to the December 9 meeting. STAFF RECOMMENDATION: Motion to adopt Resolution No. 112525B A Resolution Establishing 2026 Sanitary Sewer, Storm Sewer, and Recycling Rates. RESOLUTION NO. 112525B CITY OF LAUDERDALE COUNTY OF RAMSEY STATE OF MINNESOTA A RESOLUTION ESTABLISHING 2026 SANITARY SEWER, STORM SEWER, AND RECYCLING RATES WHEREAS, the City of Lauderdale incurs expenses related to the operation of its sanitary sewer collection and disposal system, including Metropolitan Council Environmental Services wastewater treatment fees, as well as its own costs for salaries and maintenance of the utility; and WHEREAS, the City of Lauderdale incurs expenses related to the operation of its storm sewer collection system, including costs for capital projects, salaries and maintenance of the utility; and WHEREAS, the City of Lauderdale incurs expenses related to the operation of its residential recycling program, including costs for salaries and collection of materials; and WHEREAS, sanitary sewer rates, storm sewer rates and recycling rates are set annually by the Lauderdale City Council; and WHEREAS, the City Code provides for the collection of sanitary sewer service charges, storm sewer service charges and residential recycling collection; NOW THEREFORE, BE IT RESOLVED that the Lauderdale City Council sets the following rates for 2023: • Sanitary Sewer o Residential: A flat rate of $69.30 per residential unit per quarter o Commercial: $3.44 per unit of water consumption per month, with a minimum monthly charge of $14.42 • Storm Sewer: A flat rate of $26.80 per quarter per REF (Residential Equivalency Factor) • Recycling: A flat rate of $11.50 per cart per month Adopted by the City Council of the City of Lauderdale this 25t1' day of November, 2025. Mary Gaasch, Mayor (ATTEST) Heather Butkowski, City Administrator 2026 Sanitary Sewer, Storm Water and Recycling Rate Study Goals of a Utility Rate Study The purpose of the rate study is to ensure that: 1. Rates are sufficient to pay for the ongoing operations and capital improvements, and to maintain adequate cash balances. 2. Staff and Council revisit cash balance policies to ensure they are meeting their enterprise system's current and future needs. 3. The rate structure distributes the costs of operating the system across utility users consistent with the policy objectives of the Council. Key Findings Annually, the City of Lauderdale establishes rates for sanitary sewer, storm water and recycling collection. Staff has completed the review and recommends the following: • A 4.0% increase is proposed for the sanitary sewer residential and commercial charges. • A 10.0% increase is proposed for the storm water charges. • A 7.0% increase is proposed for the recycling collection charges. Sanitary Sewer Availability Charge The Metropolitan Council did not increase the base metropolitan sewer availability charge (SAC) for 2023. The SAC rate will be $2,485 for metropolitan customer communities. The rate is the same since 2014. Pursuant to Minnesota Statute 473.517, subd. 3, a metropolitan SAC is paid by our community to the Metropolitan Council as users connect to the metropolitan wastewater system for the first time or as a user's maximum demand for sewer capacity increases. These fees are for the availability of capacity, not the actual use or flow in the metropolitan system as demanded by development or changes in use on specific properties within our community. Lauderdale may adopt a different SAC rate that would include the Metropolitan Council amount plus additional funds for the City. Historically, Lauderdale has used the Metropolitan Council rate. 2 Sanitary Sewer Utility The Metropolitan Council wastewater service fee for Lauderdale in 2026 is $181,094 which is $3,054 or 1.72% more than 2025. Sanitary Sewer Capital Improvements The 2026-2035 Capital Improvement Plan (CIP) doesn't anticipate spending in 2026. The City cleaned and televised sanitary sewers in 2025 and completed the 2025 Sanitary Sewer Manhole Project. Sewer cleanings and televising are expected in 2028, 2031, and 2034 (every three years). Target Cash Reserves — Sanitary Sewer Funds Adequate cash reserves are needed to accommodate cash flow needs, invest in sewer replacement projects, and save for future capital projects. The City raised rates 6.7% for 2025 but increases have been minimal over the past five years. Staff is proposing a 4.0% increase to the sanitary sewer rate to rebuild reserves after spending down fund balance on the manhole casting repairs project. This will result in an annual rate increase of $10.68 per household. Quarterly Sanitary Sewer Rate History Sewer Rates 2021 2022 2023 2024 2025 2026 Residential Base Charge $57.76 $57.76 $59.49 $62.45 $66.63 $69.30 Commercial Flow Charge $2.86 $2.86 $2.95 $3.10 $3.31 $3.44 % Increase 0.0% 0.0% 3.0% 5.0% 6.7% 4.0% 3 Storm Water Utility The Storm Water Utility pays for the infrastructure and maintenance that provides for and improves the quality of storm water run-off. Lauderdale's ordinance established a system for billing using Residential Equivalency Factor (REF). A single family residential property is considered to be one REF and pays the base fee adopted by the Council. The other developed properties were individually assigned a certain number of REF's based on property size, impervious surface, and calculated storm water run-off. A property receives a credit if it has integrated storm water best management practices (BMPs). Since Lauderdale is considered fully developed, the City only anticipates an increase in the number of REF's when redevelopment occurs. Storm Sewer Capital Improvements The Capital Improvement Plan provides for spending on storm water system improvements with the future mill and overlay project. Target Cash Reserves — Storm Water Fund The projected cash balances must be adequate to meet on -going storm water expenditures and ensure a cash reserve balance that allows the City to meet the obligations of its MS4 permit and obligations imposed on the City by the Pollution Control Agency. As storm water projects can be expensive and TMDLs are expected as the City's runoff terminates in the Mississippi River, the City has raised the storm water rates over the years to build the nest egg to cover future costs. The City's recently completed Long -Term Financial Plan recommended raising rates as the projected mill and overlay project will deplete the fund. Raising rates over time will decrease the amount the City needs to bond for the mill and overlay project. Staff recommend a similar increase of 10.0% for 2026 for the same reason. This will result in an annual rate increase of $9.74 per household. Storm Water Rate History Storm Water Rates 2021 2022 2023 2024 2025 2026 Residential $17.75 $17.75 $18.64 $21.44 $24.36 $26.80 Commercial $88.80 $88.80 $93.24 $121.81 $138.38 $152.22 % Increase 0.0% 0.0% 5.0% 15.0% 13.6% 10.0% 4 Recycling Fee The City awarded Eureka! Recycling a contract for weekly curbside collection through October 2029. The recycling contract price per month in 2026 is $8.39 per cart per month. Target Cash Reserves — Recycling Fund In 2020, rates were raised to begin covering the increased recycling costs resulting from the upheaval in the recycling markets worldwide. Previously, the contract was based on the number of housing units and all units paid the same price for recycling service. Starting with the new contract in 2019, the cost was based on the number of carts to save tens of thousands of dollars through the duration of the contract. With the increased per cart cost, rates have been raised since 2020 to pay for the cost of the service and begin replenishing reserves drawn upon during the price transition. Staff recommend raising rates by 7.0% or $0.75 per month to cover costs and replenish a little of the fund balance after the draw down from the increases in the previous contract. Recycling Rate History (Per Month): Recycling Rate Per Cart 2021 2022 2023 2024 2025 2026 Residential /Mo, $7.17 $8.17 $9.17 $10.00 $10.75 $11.50 Residential /An. $86.04 $98.04 $110.04 $120.00 $129.00 $138.00 %Increase 39% 14% 12.2% 9.1% 7.5% 7.0% 5 Appendix A Sanitary Sewer Historical Rates Residential rates are a flat charge per month. $80.00 $70.00 $60.00 $50.00 $40.00 $30.00 $20.00 $10.00 Residential Rates .1..._i...-1-'._.i__.._1_ 1... 1-1 1 1.__.1...-_I____ I--11I-._.t , 1. _... I-1-..-I.'-I--'I-1 1---'_1-_"1-'-1'--"-1 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 Commercial rates are based on flow or consumption charge. $4.00 $3.50 $3.00 $2.50 $2.00 $1.50 $1.00 $0.50 Comm erddai Rates 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i0 N 00 Ol 0 c-I CO d' to 1.0 N 00 Ql o c-I N m d' In 1.0 I', CO Ql 0 c-1 N m d' I l0 CO m al Ol 0 0 0 0 0 0 0 0 0 r-I c-I -1 c-I c-1 c-I v--I c-I c-I ci N N N N N N N Ql Ol Ol 01 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 c--1 c-I c--I c--I N N N N N N N N N N N N N N N N N N N N N N N N N N 6 Appendix B Storm Water Historical Rates Storm Water rates are a flat charge based on Residential Equivalency Factor (REF) per month. $30.00 - $25.00 $20.00 $15.00 $10.00 $5.00 ResideritiaD Equ iai ncy Factor 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 7 Appendix C Recycling Historical Rates Recycling rates are per household (1999-2018) and per cart (2019-present). These rates are collected through the property tax system as a special assessment. $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 Per H osehoDd/Cart Rate 01 O -1 N M d' In 1p N 00 01 O c--1 N M d' Ln l0 N 00 Ol O c-1 N M d' 1.f) 1.0 01 O O O O O O O O O O c-1 c-1 c-1 c-1 c-1 c-1 -1 -1 r-i c-I N N N N N N N 01 O O O O O O O O O O O O O O O O O O O O O O O O O O O c-I N N N N N N N N N N N N N N N N N N N N N N N N N N N 8