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MOUNDS VWW <br />City of Mounds View Staff Report <br />Item No: 8.D. <br />Meeting Date: September 8, 2025 <br />Type of Business: Council Business <br />City Administrator Review: <br />To: Honorable Mayor and City Council <br />From: Gayle Bauman, Finance Director <br />Item Title/Subject: Resolution 10150 Approving the Preliminary Property Tax Levy for <br />Fiscal Year 2026 and Setting the Public Hearing Date <br />State law requires that the City certify a preliminary property tax levy to Ramsey County by September 30. <br />The City Council has had discussions on the General Fund budget, and will review the budget again before <br />final approval in December. <br />The Charter limits the levy increase to 6.5% with a simple majority or up to 9% with a 4/5ths super majority <br />unless otherwise excluded (EDA, referendums and debt service/capital levies are excluded from the charter <br />limit). Each 1 % levy increase is an additional $74,721. The state has certified Local Government Aid (LGA) <br />for 2026 at $1,033,559. <br />The Strategic Plan adopted by the City Council calls for less dependence on LGA. This goal is <br />not being met, as LGA is included in the General Fund budget at 100% of the certified amount. <br />The Strategic Plan also calls for reducing dependence on the Levy Reduction Assigned Fund <br />balance. None of these funds were proposed to be used to balance the 2025 budget and they <br />are not included in the 2026 budget. <br />The Assigned Levy Reduction fund balance was $2,548,470 at December 31, 2024. If these funds are not <br />used to balance the General Fund balance, council can direct them to be used in other areas of the City such <br />as capital projects. <br />Based on council discussion, the preliminary levy increase is set at 9.00% to provide flexibility for the Council <br />in case there are unforeseen challenges between now and final adoption. The goal is to have the smallest <br />levy increase needed. Once this amount is set, the levy cannot be increased but can be lowered. The final <br />levy will be adopted on or about December 8, 2025, along with the General Fund budget and all other City <br />budgets. The EDA levy will be set in a separate resolution. <br />History of the total City levy is as follows: <br />2019 2020 2021 2022 2023 2024 2025 2026 <br />General levy 4,283,430 4,511,393 4,706,004 4,961,188 5,303,635 5,744,565 6,084,172 6,848,989 <br />Referendum levy 310,000 330,000 330,000 385,000 385,000 385,000 420,000 420,000 <br />EDA I evy 100,000 100,000 100,000 100,000 100,000 100,000 160,000 160,000 <br />Fire Debt 165,800 171,190 166,291 165, 916 127,164 88,910 89,640 - <br />GO Debt 418,446 416,294 413,984 416,766 413,983 416,293 418,288 415,600 <br />Debt/Capital (Streets) levy 150,000 150,000 150,000 150,000 150,000 150,000 300,000 300,000 <br />Total Levy S,427,676 5,678,877 5,866,279 6,178, 870 6,479,782 6,884,768 7,472,100 8,144, 589 <br />Change 9.12% 4.63% 3.30% 5.33% 4.87% 6.25% 8.53% 9.00% <br />The draft General Fund budget is $9,367,319. This amount is subject to change as the Council gets additional <br />information and provides additional direction to staff before final approval in December. <br />The Mounds View Vision <br />A Thriving Desirable Community <br />