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2023.08.30 CC Packet - Midyear Budget Review
1. Call to Order 2. Roll Call 3. Presentation of Budget 4. Direction to Staff 5. Adjournment Agenda HUGO CITY COUNCIL MEETING MID-YEAR BUDGET REVIEW WORKSHOP WEDNESDAY, AUGUST 30, 2023 5:00 P. M. Law Enforcement Center • 15015 62nd Street North • P. O. Box 3801 • Stillwater, MN 55082-3801 Telephone: 651-430-7600 • Fax: 651-430-7603 • TTY: 651-430-6246 www.wcso.info Washington County is an equal opportunity organization and employer Office of the Sheriff Commitment to Excellence Dan Starry County Sheriff Douglas H. Anschutz Chief Deputy July 25, 2023 Bryan Bear City Administrator City of Hugo Our goal at the Washington County Sheriff’s Office is to collaborate with the community to provide high-quality public safety services in a responsible manner through innovation, leadership, and the cooperation of dedicated people. The remarkable men and women who comprise the Sheriff’s Office carry out this mission in their work each day, and we strive to provide the citizens of Washington County with the most efficient and cost-effective services possible. In 2023, we prioritized our commitment to the recruitment and retention of the highest-caliber law enforcement professionals possible, in part through competitive wage ranges. Currently in the State of Minnesota there are an unprecedented 189 agencies seeking qualified candidates. I am proud to report our deputy positions are currently fully staffed, allowing us to maintain a highly skilled and qualified team. Despite our achievements in personnel management, we continue to face escalating demands across all the communities we serve, including a sustained increase in agency calls in our patrol division. Over the past three years, we have experienced a 467 percent increase involving people in crisis in our response areas. Just last year, calls for service in the City of Hugo reached over 8,500. For 2024, we are requesting that an additional patrol deputy be added to the Hugo contract for a total of 9 FTE. We feel this addition is essential to effectively meet the public safety expectations and needs of our community. We are asking for the support of the Hugo City Council to approve this request. I am aware of the costs associated with adding an FTE, and I would not ask unless I felt this addition was in the best interest of the residents we serve, and the deputies that are called upon to respond to these calls for service. We value our continued partnership, and we are committed to working together to provide the highest level of public safety services possible. Thank you for your continued trust and I look forward to working together in the years ahead. In service, Dan Starry Sheriff City of Hugo 2024 Police Services 7.0 FTE Deputies, 1.0 FTE Detective, 1.0 FTE Sergeant WAGES Units Rate Amount Deputies Regular Pay 14,560 $43.01 $626,262.94 Holiday 616 $43.01 $26,495.74 Vacation 840 $43.01 $36,130.55 Sick Leave 280 $43.01 $12,043.52 Shift Differential 8,320 $1.00 $8,320.00 Overtime 875 $64.52 $56,453.99 Detective Regular Pay 2,080 $45.16 $93,939.44 Holiday 0 $45.16 $0.00 Vacation 120 $45.16 $5,419.58 Sick Leave 40 $45.16 $1,806.53 Overtime 50 $67.74 $3,387.24 Sergeant Regular Pay 2,080 $54.16 $112,654.88 Holiday 96 $54.16 $5,199.46 Paid Time Off 160 $54.16 $8,665.76 Overtime 50 $81.24 $4,062.08 Total Annual Wages $1,000,841.71 BENEFITS PERA 17.70%$177,148.98 Medicare 1.45%$14,512.20 Employer Liability 4.50%$45,037.88 Medical Insurance $138,832.02 Life Insurance $441.00 Long Term Disability $1,044.00 Total Annual Benefits $377,016.08 OTHER EXPENSES Cost of Administrative Support $43,191.41 Cost of Supervision $76,574.81 Uniform/Vest Replacement 9 $1,445.00 $13,005.00 Radio/Gun/Taser Replacement 9 $900.00 $8,100.00 Body Worn Camera/Radio Service 9 $1,000.00 $9,000.00 Vehicle Mileage 187,500 $0.685 $128,437.50 Records Management System $43,976.58 Total Annual Other Expenses $322,285.30 CREDITS Police State Aid Credit ($96,773.80) Total Annual Credits ($96,773.80) Total Annual Contract Cost $1,603,369.29 CITY OF HUGO, MINNESOTA Council Workshop August 30, 2023 2024 BUDGET DOCUMENT 1st Draft Page General Fund Revenues 1 - 2 General Fund Expenditures 3 - 10 Tax Levy Recap & Tax Rate Calculations 11 TABLE OF CONTENTS 2024 Budget CITY OF HUGO 2024 GENERAL FUND REVENUE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 1 Current Ad Valorem 6,152,252$ 7,455,021$ 8,221,608$ General tax levy reduced by fiscal disparities 2 Fiscal Disparities 656,226$ 683,733$ 638,698$ Certified by Washington County 3 Delinquent Taxes -$ -$ -$ Offset by reduction in current ad valorem 4 Property Taxes 6,808,478$ 8,138,754$ 8,860,306$ 5 Mobile Home Tax 4,507$ 4,794$ 5,256$ 4-year average 6 Payments in Lieu of Taxes 3,804$ 3,729$ 3,724$ Mueller Manor 4-year average 7 Excess TIF Distribution -$ -$ -$ Downtown TIF District decertification 8 Non Levy Related Taxes 8,311$ 8,523$ 8,980$ 9 Cable TV Franchise Fee 163,973$ 164,301$ 164,630$ 5% gross revenue fee 10 Nextera Wireless Franchise Fee 500$ 460$ 460$ 5% gross revenue fee ($115/quarter) 11 Franchise Taxes 164,473$ 164,761$ 165,090$ 12 Penalties & Interest 1,971$ 1,971$ 2,705$ Late tax & assessment payments 13 Penalties & Interest 1,971$ 1,971$ 2,705$ 14 License Application Fees -$ -$ -$ Assumes no new licensees 15 On-Sale Liquor 11,500$ 11,500$ 11,500$ 5 @ $2,300 16 On-Sale 3.2 Beer 300$ 300$ 300$ 2 @ $150 17 On-Sale Wine 400$ 400$ 400$ 2 @ $200 18 On-Sale Club 200$ 200$ 200$ 1 @ $200 19 On-Sale Sunday 1,600$ 1,600$ 1,400$ 7 @ $200 20 Off-Sale Liquor 500$ 500$ 500$ 5 @ $100 21 Off-Sale 3.2 Beer 200$ 200$ 200$ 2 @ $100 22 Temporary Liquor 135$ 135$ 135$ 9 days @ $15 23 Alcoholic Beverages 14,835$ 14,835$ 14,635$ 24 Utility Installers 750$ 750$ 750$ 10 @ $75 25 Mining Permits 275$ -$ 275$ 1 @ $275 (2-year license) 26 Waste Haulers 1,155$ 1,155$ 990$ 6 @ $165 27 Hazardous Waste Collection Fees 600$ -$ -$ 2 @ $300 (Wash Co Holding Own Events) 28 Auto Dismantling 200$ -$ 200$ 1 @ $200 (2-year license) 29 Peddlers Permits 475$ 475$ 475$ 19 @ $25 30 Tobacco Licenses 600$ 600$ 500$ 5 @ $100 31 Gaming Licenses -$ -$ -$ These fees were dropped from fee schedule 32 Business Licenses 18,890$ 17,815$ 17,825$ 33 Building Permits 65,800$ 65,800$ 65,800$ 50 housing units @ $1,316 34 Surcharge Retention 125$ 125$ 125$ 50 housing units @ $2.50 35 Plumbing Permits 3,700$ 3,700$ 3,700$ 50 housing units @ $74 36 Mechanical Permits 6,950$ 6,950$ 6,950$ 50 housing units @ $139 37 Electrical Permits 3,980$ 3,980$ 3,980$ 20% of total permit fee 38 Driveway Permits 1,375$ 1,375$ 1,375$ 25 housing units @ $55 39 Right of Way User Permit 60$ 60$ 60$ 2 @ $30 40 Utility Permits 1,500$ 1,500$ 1,500$ 50 housing units @ $30 41 SAC Charge Retention 1,243$ 1,243$ 1,243$ 50 housing units @ $24.85 42 Technology Fees 800$ 800$ 800$ 400 permits @ $2 43 Conditional Use/Special Use Permits 1,000$ 1,000$ 1,000$ 4 @ $250 44 Special Event Permits 375$ 375$ 375$ 5 @ $75 45 Special Event Sign Permits 60$ 60$ 60$ 3 @ $20 46 Burning Permits 375$ 375$ 375$ 15 @ $25 (includes commercial) 47 Non Business Permits 87,343$ 87,343$ 87,343$ 48 Market Value Credit - Agricultural -$ -$ -$ Reduces Current Ad Valorem Revenue 49 Fire Insurance Aid 82,792$ 95,406$ 95,406$ Pass-thru to Fire Relief Assn 50 Fire Insurance Aid - Supplemental 17,394$ 19,255$ 19,255$ Pass-thru to Fire Relief Assn 51 Supplemental Benefit Reimbursement -$ -$ -$ Pass-thru to Fire Relief Assn 52 Fire Training Reimbursement 5,000$ 5,000$ 5,000$ State fire training reimbursement 53 Presidential Nominating Primary Reimburse -$ -$ -$ Next nominating primary in 2024 54 State Aid for Street Maintenance 176,373$ 186,373$ 196,373$ Closer to pre-pandemic levels 55 Pera Rate Increase Aid -$ -$ -$ This aid program was not renewed 56 State Grants & Aids 281,559$ 306,034$ 316,034$ 57 165th Street Study Grant -$ -$ -$ Funds were spent in 2019 58 Recycling Grant 31,840$ 31,878$ 32,120$ County grant agreement 59 County Grants & Aids 31,840$ 31,878$ 32,120$ 60 Met Council Grants -$ -$ -$ Nothing planned 61 Other Grants & Aids -$ -$ -$ 62 Recording Fees -$ -$ -$ Break-even account 63 Zoning & Subdivision Fees 5,000$ 5,000$ 5,000$ Rezonings, lot splits, etc. 64 Engineering Fees 54,033$ 34,131$ 34,131$ City road projects & charge out to developments 65 Plan Check Fees 25,525$ 25,525$ 25,525$ 25 units @ $737 plus 25 @ $284 66 Building Inspection Services: 67 - Lino Lakes -$ -$ -$ Shared services JPA 68 - Scandia 11,600$ 11,600$ 11,600$ Shared services JPA 69 - Plan Check Fees - Scandia -$ -$ -$ Shared services JPA 70 Public Works Mowing Charges 250$ -$ -$ Tall grass and weed mowing 71 CPR Training Fees -$ -$ -$ Training of senior housing employees 72 Publication Sales 100$ 50$ 25$ Most documents are on-line 73 Returned Check Fees 30$ 30$ 30$ 1 @ $30 74 Assessment Searches 150$ 90$ 60$ 2 @ $30 75 Recreation Program Fees -$ -$ -$ Facility use and program charges 76 Charges For Services 96,688$ 76,426$ 76,371$ 77 Court Fines 38,955$ 40,419$ 39,582$ 6-year average 78 Tobacco/Liquor License Violations -$ -$ -$ Let's hope this is zero 79 Fines and Forfeits 38,955$ 40,419$ 39,582$ Page 1 CITY OF HUGO 2024 GENERAL FUND REVENUE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 80 Investment Earnings: 81 - Interest Earnings -$ -$ -$ Fixed rate investments 82 - Change in Value of Investments -$ -$ -$ Depends on movement in interest rates 83 Oneka Room & Rice Lake Centre Rent 6,500$ 3,500$ 4,000$ 40 bookings @ $100 84 Hanifl Park Shelter Rent 2,000$ 1,500$ 2,000$ 20 bookings @ $100 85 Lions Park Conference Room Rent -$ 3,500$ 3,500$ 35 bookings @ $100 86 Lions Park Pavilion Rent -$ 3,300$ 5,500$ 10 bookings @ $550 87 Fire Department Room Rent 100$ 100$ -$ 0 booking @ $100 88 Park Shelter Permits 75$ 75$ -$ 0 bookings @ $5 89 Contributions & Donations -$ -$ -$ Private Foundation Grant for Election Expenses 90 Sale of Scrap Metal -$ -$ -$ Not a steady source of revenue 91 Miscellaneous Revenues 8,675$ 11,975$ 15,000$ 92 General Fund Revenues Prior to Transfers 7,547,183$ 8,885,899$ 9,621,356$ 93 Transfers In -$ -$ 94 Other Financing Sources -$ -$ -$ 95 General Fund Revenues (Total) 7,547,183$ 8,885,899$ 9,621,356$ Page 2 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 1 Mayor 8,125$ 8,125$ 8,125$ 65 meetings @ $125 2 Council Ward I 6,500$ 6,500$ 6,500$ 65 meetings @ $100 3 Council Ward II 6,500$ 6,500$ 6,500$ 65 meetings @ $100 4 Council Ward III 6,500$ 6,500$ 6,500$ 65 meetings @ $100 5 Council At Large 6,500$ 6,500$ 6,500$ 65 meetings @ $100 6 Part-time Wages 34,125$ 34,125$ 34,125$ 7 Fica 2,116$ 2,116$ 2,116$ 6.20% of wages 8 Medicare 495$ 495$ 495$ 1.45% of wages 9 Worker's Compensation 93$ 108$ 253$ $34,125/100*.71 (new rules, now full wage & March - March) 10 Travel & Training 3,500$ 3,500$ 3,500$ LMC elected officials training 11 Dues 35$ 35$ 40$ Minnesota Mayors Association 12 Mayor and City Council 40,364$ 40,379$ 40,529$ 13 Publish legal notices 2,000$ 2,500$ 3,000$ Required by state statutes 14 Help wanted advertisements 2,000$ 2,000$ 2,000$ Seasonal positions & staff attrition 15 Publish ordinances 1,500$ 1,500$ 2,000$ Required by state statutes 16 Ordinances and Proceedings 5,500$ 6,000$ 7,000$ 17 City Administrator 92,377$ 99,490$ 106,548$ 50% of Pay Grade 14 Step 5 18 Administrative Intern 18,720$ 20,800$ 21,840$ 1,040 hours @ $21.00 19 Pera 6,929$ 7,462$ 7,991$ 7.5% of salary 20 Fica 5,718$ 6,256$ 6,320$ 6.20% of salary (up to $80,100) 21 Medicare 1,611$ 1,745$ 1,921$ 1.45% of salary plus 0.9% over 200,000 22 Deferred Compensation 7,390$ 7,960$ 8,524$ 4% of salary (matching basis) 23 Health Insurance 26,711$ 27,872$ 30,167$ HealthPartners High-Deductible Plan 24 Contribution to Employee HSAs 800$ -$ -$ Offset Higher Deductible 25 Dental Insurance 1,409$ 1,760$ 1,848$ Delta Dental 26 Worker's Compensation 1,506$ 1,869$ 2,504$ $128,388/100*1.02 (March - March) 27 Reimbursement for Use of Personal Vehicle 9,000$ 9,000$ 9,000$ $750 per month 28 Office Supplies 7,500$ 9,000$ 12,000$ Most supplies are charged here, computers 29 - Netmotion Services 500$ 500$ 500$ Remote Connection 30 Duplicating Supplies 2,200$ 2,200$ 2,200$ Copy paper 31 Office Machine Repairs 500$ 500$ 500$ Office machine repairs 32 Computer Technical Support - Metro Inet 45,064$ 63,788$ 65,669$ 25 of 47 computers 33 - Network Switch Replacements 2,400$ 2,550$ 5,000$ City of Roseville 34 - Facility Wi-Fi 550$ 550$ 2,700$ City of Roseville 35 - Adobe Volume License 1,050$ 1,200$ 1,200$ City of Roseville 36 Telephone System Support - City of Roseville 3,850$ 4,513$ 5,279$ 60% of annual cost 37 Telephone Service: 38 - Allstream Analog Services (fax lines) 1,380$ 1,500$ 780$ $65/month (Allstream) - down to one line 39 - Emergency 911 Lines 900$ 1,020$ -$ Cancelled line 40 - Cellular Phone Charges 1,740$ 1,860$ 1,920$ $160/month (T-Mobile) + equip upgrades 41 - Data Plan for Cradle Point at RLC -$ 1,860$ 720$ $60/month Allows for keycard access at Rice Lake Center 42 Postage Permits 550$ 600$ 650$ First class bulk mailing permits 43 Postage Meter 6,000$ 6,000$ 6,000$ Replenish postage meter 44 Individual Mailings 150$ 150$ 150$ Includes overnight delivery charges 45 Web Hosting Fees (GovOffice) 1,800$ 2,000$ 2,200$ Annual charges 46 - Extended Storage Plan 400$ 450$ 500$ Annual charges 47 - Superforms Annual Service 525$ 550$ 575$ On-line fill in forms 48 Website Maintenance (new site) 2,200$ 5,000$ 10,000$ Hosting, security & support 49 - Website Design 5,000$ 30,000$ 50,000$ Update website 50 Business Internet - Comcast/VPN 7,200$ 7,800$ 8,400$ $700/month 51 Business Cable - Comcast 360$ 480$ 600$ $50/month 52 Travel & Training 5,000$ 5,000$ 5,000$ Local & national conferences 53 Room Scheduling Software Annual Support -$ 3,000$ 3,500$ Civic Rec Annual Support (1/2) 54 Copy Machine Lease - DeLage 4,200$ -$ -$ $350/month - combined with Loffler 55 Copy Machine Service - Loffler 3,180$ 7,800$ 8,100$ $675/month 56 Overages Charges (includes color copies) 500$ 500$ 500$ Copies in excess of allowed amount 57 Bus Rental - City Tour 750$ 1,000$ 1,250$ Council/Commissions city tour 58 Postage Meter Rental 900$ 1,020$ 1,140$ $95/month 59 Dues and Memberships 2,500$ 2,850$ 3,000$ Professional memberships 60 Room Scheduling Software: 61 - Civic Rec Rental Software -$ 5,000$ -$ Room rental scheduling software (1/2) 62 - GIS Integration -$ 2,000$ -$ GIS Integration into Civic Rec Software (1/2) 63 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 64 City Administrator 283,020$ 358,455$ 398,696$ 65 Part-time Wages - Meetings 1,685$ 1,761$ 3,000$ 120 hours @ $25.00 66 Fica 105$ 109$ 186$ 6.20% of wages 67 Medicare 25$ 26$ 44$ 1.45% of wages 68 Worker's Compensation 5$ 8$ 19$ $3,000/100*.62 (March - March) 69 Scala System Parts & Repairs 2,000$ 2,000$ 2,000$ Electronic equipment repairs 70 Scala System Tech Service 1,000$ 1,000$ 1,000$ Annual constant 71 Web Streaming 8,400$ 9,000$ 9,600$ Hosted web streaming services (Granicus) 72 - Cablecast -$ 1,000$ 1,050$ Tightrope Renewal 73 Travel & Training -$ -$ -$ Use of TV access equipment 74 Equipment Upgrades 5,000$ 5,000$ 5,000$ Upgrades for in-person & virtual meetings 75 Audio/Video 18,220$ 19,904$ 21,899$ 76 Election Judges:Presidential Election in 2024 77 - 240 hrs x $13.75 (head judges) 2,093$ -$ 3,300$ Head Judges = $13.75/hour 78 - 220 hrs x $13.25 (asst head judges) 2,015$ -$ 2,915$ Asst Head Judges = $13.25/hour 79 - 1,025 hrs x $12.75 (judges) 7,500$ -$ 13,069$ Judges = $12.75/hour Page 3 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 80 Presidential Nominating Primary Wages -$ -$ -$ Reimbursed by State of Minnesota 81 Worker's Compensation 107$ 124$ 256$ $19,284/100*1.27 (March - March) 82 Election Supplies 2,000$ -$ 4,000$ Precinct boxes with supplies 83 Travel & Training 2,000$ -$ 3,000$ Election judge training 84 Publish Notices & Sample Ballots 1,500$ -$ 1,500$ Publish sample ballots & notices 85 Automark, Tabulator & Poll Paid Mntc Fees 6,500$ 7,000$ 10,000$ Wash Co annual maintenance fee for voting equipment 86 Voting Booths -$ -$ 5,500$ 20 new voting booths @ $275 87 Elections 23,715$ 7,124$ 43,540$ 88 City Clerk 100,621$ 105,149$ 109,881$ Pay Grade 8 Maximum 89 Deputy Clerk -$ 50,390$ 52,657$ Pay Grade 4 Minimum 90 Pera 7,547$ 11,666$ 12,190$ 7.5% of salary 91 Fica 6,239$ 9,644$ 10,077$ 6.20% of salary & wages 92 Medicare 1,459$ 2,256$ 2,357$ 1.45% of salary & wages 93 Health Insurance - Clerk 12,717$ 12,910$ 14,132$ HealthPartners High-Deductible Plan 94 Health Insurance - Deputy -$ 21,425$ 22,701$ HealthPartners High-Deductible Plan 95 Contribution to Employee HSAs 400$ -$ -$ Offset Higher Deductible 96 Dental Insurance - Clerk 535$ 615$ 646$ Delta Dental 97 Dental Insurance - Deputy -$ 1,760$ 1,848$ Delta Dental 98 Worker's Compensation 745$ 1,323$ 1,732$ $162,538/100*1.02 (March - March) 99 Office Supplies 250$ 2,000$ 2,800$ Minute books, recording supplies, computers 100 - Netmotion Services 500$ 1,000$ 1,000$ Remote Connection 101 Laserfiche: 102 - OPG-3 5,000$ 12,715$ 13,000$ Support, Training & Scanning (increase for large format plans) 103 - City of Roseville - Laserfiche License 5,526$ 6,715$ 6,715$ Laserfiche license 104 Recodification:Incorporate ordinance changes 105 - Annual Admin Support Fee 325$ 350$ 375$ Municipal Code Corporation 106 - Annual Code on Internet Fee 600$ 650$ 700$ Municipal Code Corporation 107 - Supplemental Pages 1,400$ 1,800$ 2,200$ Municipal Code Corporation 108 Zoom Video Conferencing Fees 1,000$ 1,250$ 1,300$ Virtual meeting fees 109 Travel & Training 1,500$ 3,000$ 3,000$ Clerks conferences & software training 110 Notary Public Fee -$ -$ -$ Notary Public Fee 111 Dues 250$ 500$ 500$ Professional memberships 112 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 113 City Clerk 148,614$ 249,118$ 261,812$ 114 Finance Director 114,923$ 125,501$ 137,049$ Pay Grade 11 Step 3 115 Accounting Clerk 61,906$ 67,601$ 73,823$ Pay Grade 5 Step 5 116 Accounting Clerk/P.W. Admin Asst 24,110$ 26,329$ 28,753$ Pay Grade 4 Step 2 (50%) 117 Pera 15,071$ 16,457$ 17,972$ 7.5% of salary 118 Fica 12,459$ 13,605$ 14,857$ 6.20% of salary 119 Medicare 2,914$ 3,182$ 3,475$ 1.45% of salary 120 Health Insurance - Director 13,505$ 13,778$ 14,920$ HealthPartners High-Deductible Plan 121 Health Insurance - Clerk 6,139$ 6,140$ 6,497$ HealthPartners High-Deductible Plan 122 Health Insurance - Assistant 15,577$ -$ -$ HealthPartners High-Deductible Plan (50%) 123 In Lieu of Health Insurance -$ 3,000$ 3,000$ Coverage thru spouse ($500/month cap) (50%) 124 Contribution to Employee HSAs 1,200$ -$ -$ Offset Higher Deductible 125 Dental Insurance 2,273$ 2,460$ 2,583$ Delta Dental 126 Worker's Compensation 1,487$ 1,866$ 2,554$ $239,6251/100*1.02 (March - March) 127 Office Supplies 2,650$ 4,000$ 6,000$ Payroll & accounts payable forms, computers 128 - Citrix License (County Manatron Access) 190$ 200$ 210$ Access county tax database program 129 - Netmotion Services/Remote 850$ 925$ 925$ Remote Connection 130 ACFR Review Fees 500$ 525$ 550$ Certificate of achievement program 131 End of Year Tax Statistics 180$ 525$ 525$ From Washington County (increased fees) 132 Auditing Services 8,470$ 9,317$ 10,250$ Annual audit fees 133 - Single Audit Fees - COVID 19 grant funds 6,000$ 6,500$ 7,150$ Federal grant in excess of $750k 134 Accounting Services 38,450$ 40,372$ 42,390$ Implement GASB pronouncements & accounting assistance 135 Flex Plan Administration 500$ 685$ 900$ TASC - retain tax deductible status 136 Health Savings Account Administration 966$ 1,020$ 1,140$ Health Equity 137 COBRA Administration 550$ 840$ 1,200$ AT Group - COBRA administration 138 Continuing Disclosure Services 4,050$ 8,250$ 8,850$ Baker Tilly 139 Cellular Phone Charges 840$ 960$ 1,200$ Cellular Phone Charges + equip upgrades 140 Travel & Training 5,000$ 5,000$ 5,000$ On-Line accounting & finance courses 141 Publish Financial & Budget Statements 1,575$ 1,950$ 2,100$ Publish budget & financial statements 142 Notary Public Fee -$ 175$ -$ Notary Public Fee 143 Maintenance Contracts 3,625$ 4,500$ 5,000$ FundBalance software support & upgrades 144 Dues 400$ 400$ 400$ Professional memberships 145 TIF District Maintenance Fee (County) -$ -$ -$ Decertify TIF Districts 146 Office Furniture & Equipment 3,000$ 3,000$ 3,000$ Non-electronic equipment 147 Finance Director 349,360$ 369,063$ 402,272$ 148 Assessing Services (Washington County) 94,000$ 112,523$ 106,965$ Assessing Services 149 Mobile Home Assessment Fees 1,355$ 1,438$ 1,480$ Mobile Home Assessment Fees 150 Assessor 95,355$ 113,961$ 108,445$ 151 Civil Legal Fees 41,625$ 43,875$ 46,125$ 225 hours @ $205 152 Criminal Legal Fees 61,425$ 61,425$ 64,496$ Flat fee 153 Criminal Legal Related Disbursements 4,620$ 4,620$ 4,851$ Related disbursements 154 Legal 107,670$ 109,920$ 115,472$ 155 Community Development Director 131,147$ 143,218$ 156,454$ Pay Grade 11 Max 156 Associate Planner 77,240$ 66,645$ 72,778$ Pay Grade 6 Step 2 157 Pera 15,630$ 15,740$ 17,192$ 7.5% of salary 158 Fica 12,920$ 13,012$ 14,212$ 6.20% of salary Page 4 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 159 Medicare 3,022$ 3,043$ 3,324$ 1.45% of salary 160 Health Insurance - CD Director 21,401$ 21,425$ 22,701$ HealthPartners High-Deductible Plan 161 Health Insurance - Planner 21,401$ -$ -$ HealthPartners High-Deductible Plan 162 In Lieu of Health Insurance - Planner -$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 163 Contribution to Employee HSAs 800$ -$ -$ Offset Higher Deductible 164 Dental Insurance - CD Director 1,033$ 1,760$ 1,848$ Delta Dental 165 Dental Insurance - Planner 1,033$ 615$ 646$ Delta Dental 166 Worker's Compensation 1,543$ 1,784$ 2,443$ $229,232/100*1.02 (March - March) 167 Office Supplies 1,000$ 2,800$ 4,500$ Planning publications, supplies, computers 168 - Netmotion Services 500$ 1,000$ 1,000$ Remote Connection 169 - Software Licenses 550$ 850$ 850$ Project management software - SmartSheet & DropBox 170 City-Link Mapping: 171 GIS Charges 6,000$ 6,000$ 6,500$ WSB web based GIS 172 DataLink Laserfiche Hosting Services 4,000$ 4,000$ 4,000$ WSB web based GIS 173 Consulting Assistance -$ 5,000$ 65,000$ Apartments & Mixed Use Ordinances 174 Zoning Admin Contract: 175 City Business 5,000$ 5,000$ 5,000$ Assistance with large developments 176 Postage 1,500$ 1,500$ 1,500$ Mailings to adjacent property owners 177 Travel & Training 1,000$ 2,000$ 2,000$ Annual constant 178 Notary Public Fee -$ -$ -$ Notary Public Fee 179 Application Tracking Software Annual Support -$ 3,000$ 3,500$ Software Annual Support 180 Dues and Memberships 1,000$ 2,000$ 2,000$ American Planning Association 181 Application Tracking Software -$ 17,000$ 20,000$ Accept & Track Applications Electronically 182 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 183 Planning and Zoning 309,720$ 325,392$ 415,449$ 184 Breakroom, Oneka Room & RLC Supplies 4,400$ 6,930$ 7,277$ Includes facility rental supplies + Rice Lake Center 185 Cleaning & Operating Supplies 3,900$ 6,143$ 6,451$ Cleaning & first-aid supplies + Rice Lake Center 186 Restroom & Building Supplies 1,500$ 3,300$ 3,465$ Restroom & building supplies + Rice Lake Center 187 Repairs and Maintenance 5,600$ 9,360$ 9,828$ Building repairs, maintenance & security system supplies 188 - HVAC Maintenance & Repairs 4,500$ 6,500$ 6,825$ Contracted mechanical services 189 - Pest Control 1,200$ 1,500$ 1,800$ $150/month 190 - Security System Annual Support 1,500$ 1,800$ 2,000$ Card & Fob Software upgrades (City Hall & RLC) 191 - Holiday Lighting -$ 6,050$ 9,000$ Holiday Lighting Installation 192 - Rice Lake Center Signage -$ -$ 7,500$ Sign for Rice Lake Center 193 Raingarden Supplies & Repairs 6,000$ 6,000$ 6,000$ Pump repairs, plantings & mulch 194 Small Tools and Equipment 750$ 1,125$ 1,225$ Annual constant 195 Liability Insurance 22,475$ 26,700$ 41,202$ Assumes no year-end dividends 196 Property Insurance 21,800$ 24,795$ 27,770$ Assumes no year-end dividends + Rice Lake Center 197 Electric Utilities - City Hall 12,250$ 15,460$ 18,243$ Rate Filing: 18% increase 198 Gas Utilities - City Hall 5,007$ 11,622$ 13,482$ Rate Filing: 16% increase 199 Refuse Disposal & Recycling Service 1,200$ 1,620$ 1,980$ $165/month City Hall 200 - Rice Lake Center Refuse Disposal -$ 2,760$ 3,120$ $260/month RLC 201 Building Cleaning Services (Contractual) 7,800$ 8,100$ 8,400$ $700/month City Hall 202 - CH Window & Exterior Washing 600$ 1,320$ 1,585$ Additional services above cleaning contract 203 - Rice Lake Center Cleaning Services -$ 3,780$ 4,080$ $340/month RLC 204 Weed Control 710$ 750$ 900$ Annual service bids 205 Alarm System Maintenance Agreement 2,000$ 2,500$ 3,000$ Annual testing and monitoring 206 - Alarm System Monitoring -$ 450$ 520$ Nardini Alarm System IP Monitoring 207 Improvements: 10,000$ 10,000$ 10,000$ Annual constant 208 General Gov't Buildings 113,192$ 158,565$ 195,653$ 209 Senior Engineering Technician 100,621$ 105,149$ 109,881$ Pay Grade 8 Maximum 210 Overtime 15,094$ 15,773$ 16,484$ 208 hours (10%) @ overtime rate 211 Seasonal Part-Time Wages 18,720$ 21,060$ 21,240$ 606 hours x $35.00 212 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 213 Pera 8,679$ 9,069$ 9,477$ 7.5% of salary & overtime 214 Fica 8,335$ 8,803$ 9,152$ 6.20% of salary & overtime 215 Medicare 1,950$ 2,059$ 2,140$ 1.45% of salary & overtime 216 Worker's Compensation 1,237$ 1,505$ 1,875$ $147,605/100*1.27 217 Office Supplies 550$ 1,400$ 3,000$ Office at PW facility, computers 218 - Netmotion Services 500$ 500$ 500$ Remote Connection 219 Motor Fuels 2,750$ 4,945$ 5,662$ Cyclical commodity 220 Repairs and Maintenance 1,500$ 1,500$ 1,500$ Vehicle maintenance 221 Small Tools & Equipment 2,000$ 3,000$ 3,500$ Misc equipment 222 Contract Engineering Fees 50,000$ 50,000$ 50,000$ Best guesstimate 223 - Highway 61 Turnback Visioning 50,000$ 50,000$ 50,000$ Vision plan for access points 224 Personnel Testing 100$ 180$ 180$ Random employee testing 225 Cellular Phone Charges 900$ 1,200$ 1,500$ $125/month (T-Mobile) + equip upgrades 226 Travel & Training 1,000$ 1,000$ 1,000$ Professional certifications 227 Automobile Insurance 642$ 706$ 812$ Segregated from PW fleet 228 Arcview Software Maintenance 525$ 550$ 575$ Autocad & engineering software 229 Tax Exempt License Renewals 50$ -$ 70$ Every two years 230 Office Furniture & Equipment 1,000$ 1,000$ 1,000$ Non-electronic equipment 231 City Engineer 272,153$ 285,399$ 295,548$ 232 Total General Government Expenses 1,766,883$ 2,043,280$ 2,306,314$ 233 Law Enforcement Contract 1,240,325$ 1,376,302$ 1,603,370$ 7.0 Deputies, 1 Detective & 1 Sergeant 234 - 2024 New Deputy Salary & Benefits -$ -$ (150,840)$ To be paid from Public Safety Aid Special Revenue Fund 235 License Background Checks 200$ 200$ 200$ Liquor and Peddlers Licenses 236 Good Neighbor Days Patrol 10,175$ 11,295$ 11,860$ For Good Neighbor Days 237 Law Enforcement 1,250,700$ 1,387,797$ 1,464,590$ Page 5 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 238 Fulltime Fire Chief -$ 114,925$ 120,097$ Pay Grade 11 Minimum 239 Pera -$ 20,342$ 21,257$ 17.7% of regular salary 240 Fica -$ 7,125$ -$ 6.20% of wages; Police and Fire PERA exempt from SS 241 Medicare -$ 1,666$ 1,741$ 1.45% of wages 242 Worker's Compensation -$ 14,240$ 18,662$ $120,097/100*$14.87 (March - March) 243 Health Insurance -$ 31,741$ 34,809$ HealthPartners High-Deductible Plan 244 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 245 Dental Insurance -$ 1,760$ 1,848$ Delta Dental 246 Fire Chief Salary 25,000$ 26,125$ -$ Fulltime position approved 247 1st Asst Chief Salary 11,530$ 12,049$ 12,592$ 4.5% increase 248 2nd Asst Chief Salary 11,530$ 12,049$ 12,592$ 4.5% increase 249 Fire Marshal Salary 6,540$ 6,835$ 7,143$ 4.5% increase 250 Training Captain Salary 3,035$ 3,172$ 3,315$ 4.5% increase 251 Safety Captain Salary 3,035$ 3,172$ 3,315$ 4.5% increase 252 Administrative Captain Salary 3,035$ 3,172$ 3,315$ 4.5% increase 253 Chief Engineer Salary 3,035$ 3,172$ 3,315$ 4.5% increase 254 Training Lieutenant Salary 2,460$ 2,571$ 2,687$ 4.5% increase 255 Safety Lieutenant Salary 2,460$ 2,571$ 2,687$ 4.5% increase 256 Administrative Lieutenant Salary 2,460$ 2,571$ 2,687$ 4.5% increase 257 Fire Call Wages 63,820$ 86,500$ 96,720$ Includes increased retention step increases 258 Administrative Wages 2,055$ 2,323$ 2,428$ Admin tasks performed by non-officers 259 Basic Life Support Ambulance Pay 43,550$ 55,705$ 65,970$ Switched to Fairview in 2020 260 Drill Pay 75,500$ 95,070$ 106,300$ Includes increased retention step increases 261 Conference Attendance Pay 7,500$ 7,800$ 8,150$ $163/day (prorated by a quarter of a day) 262 Burning Permit Pay 375$ 375$ 375$ Offset by permit revenue (15 X $25) 263 Maintenance Wages 1,000$ 1,130$ 1,181$ Pay for special services 264 Special Event Pay 12,000$ 14,250$ 14,892$ Per special event policy 265 College Training Pay -$ 9,500$ 9,928$ Pay for college classes attended by firefighters 266 Training Bonus Reimbursement 6,000$ 12,000$ 12,000$ Contingent on passing fire classes (3 x $4000) 267 Fica 17,727$ 22,451$ 23,039$ 6.20% of salaries and wages 268 Medicare 4,146$ 5,251$ 5,388$ 1.45% of salaries and wages 269 Worker's Compensation 41,867$ 49,078$ 59,931$ 16,354/100*366.46 270 Office Supplies 2,000$ 2,000$ 2,500$ Office supplies, computers 271 - Netmotion Services -$ -$ 500$ Remote Connection 272 Instructional & Promotional Supplies 3,500$ 4,500$ 5,000$ Fire Prevention & open houses 273 Operating Supplies 30,000$ 30,000$ 35,000$ Fire foam, tools, supplies, computers… 274 - 7 Pagers, Service Plans & Batteries 5,500$ 5,500$ 6,000$ 7 Pagers, Service Plans & Batteries 275 - CAD System -$ 10,000$ 10,000$ CAD licenses & CAD equipment upgrades 276 Motor Fuels 9,750$ 16,480$ 18,870$ Cyclical commodity 277 Medical Supplies 3,000$ 3,000$ 3,000$ Supplies for local vehicles 278 Gear & Apparel 18,720$ 15,000$ 17,250$ Uniforms, boots 279 - Shirts, Sweaters, Jackets, Caps, Badges… 4,800$ 4,800$ 4,800$ HFD branded apparel 280 - Replacement Turnout Gear -$ 20,800$ 23,920$ 4 sets of replacement turnout gear x $5,980 281 - New Hire Turnout Gear -$ 15,600$ 17,940$ 3 sets of new turnout gear for new hires x $5,980 282 - New Hire Uniforms -$ 1,500$ 1,725$ 3 sets of uniforms for new hires x $575 283 Repairs & Maintenance 30,000$ 31,500$ 33,000$ Truck & equipment maintenance 284 Building Repairs & Maintenance 18,500$ 19,500$ 20,500$ Building repairs, maintenance & security system supplies 285 - Security System Annual Support 1,500$ 1,500$ 2,000$ Card & Fob Software upgrades 286 Firefighter Physicals & OSHA Testing 8,500$ 6,000$ 6,900$ OSHA fittings & pre-employ evaluation 287 - New Hire Physicals -$ 3,000$ 3,000$ Psychological & medical evaluations 3 x $1000 288 Health and Wellness Program 1,000$ 1,000$ 1,000$ Gym memberships reimbursements 289 Grant Application Assistance 500$ 1,000$ 1,000$ Grant writing assistance 290 Building Cleaning Services (Contractual) 5,700$ 6,300$ 6,900$ $575/month 291 Computer Technical Support - Metro Inet 19,765$ 22,326$ 23,542$ 9 of 47 computers 292 - Facility Wi-Fi -$ -$ 3,400$ Wi-Fi Access Points & Switch 293 Telephone System Support - City of Roseville 1,225$ 1,429$ 1,673$ 19% of annual cost 294 Fire Station Phone 900$ 1,080$ 1,320$ Fire station main phone lines 295 Cellular Phone Charges 12,000$ 13,200$ 14,400$ Verizon Wireless = $1,200/month 296 800 Mhz Radio Fees 18,000$ 18,000$ 18,000$ Washington County 297 Code Red Mass Emergency System Fees 1,135$ 1,250$ 1,375$ Washington County 298 Business Internet - Comcast 2,100$ 2,340$ 2,580$ $215/month (Comcast) 299 Travel & Training 16,000$ 16,000$ 17,600$ Professional development 300 - Fire Department International Conference -$ -$ 9,700$ Out of State Conference Registration & Travel Expenses 301 College Training/Tuition Reimbursement 15,000$ 8,000$ 8,800$ Continuing Education Courses 302 - New Hires -$ 8,000$ 8,800$ Basic firefighting classes 303 Property Insurance 3,850$ 6,360$ 7,504$ Assumes no year-end dividends 304 Automobile Insurance 5,265$ 5,792$ 6,661$ Assumes no year-end dividends 305 Electric Utilities 8,960$ 11,040$ 13,028$ Rate Filing: 18% increase 306 Vehicle Heating Cost Reimbursements 1,303$ 1,498$ 1,767$ Rate Filing: 18% increase 307 Gas Utilities 6,598$ 15,985$ 18,543$ Rate Filing: 16% increase 308 Refuse Disposal 2,400$ 3,300$ 3,900$ Monthly service + large items 309 Weed Control 1,050$ 1,200$ 1,450$ Annual service bids 310 Copier Overage Charges 350$ 350$ 350$ Copies over the base rate + color copies 311 Copy Machine Lease 2,220$ 2,520$ 2,820$ $225/month 312 Dues 800$ 850$ 900$ Annual constant 313 Office Furniture & Equipment 4,000$ 4,000$ 4,000$ Non-electronic equipment 314 Fire Department 615,551$ 974,191$ 1,051,282$ 315 Building Official 96,251$ 105,149$ 109,881$ Pay Grade 8 Maximum 316 Building Inspector 89,442$ 93,467$ 97,673$ Pay Grade 7 Maximum Page 6 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 317 Building Inspector 89,442$ 93,467$ 97,673$ Pay Grade 7 Maximum 318 Office Assistant 62,818$ 65,645$ 68,599$ Pay Grade 4 Maximum 319 Part-Time Plan Reviewer 20,800$ -$ -$ 16 hours/week x $50.00 x 26 weeks 320 Pera 25,347$ 26,830$ 28,037$ 7.5% of salary 321 Fica 22,243$ 22,179$ 23,177$ 6.20% of salary 322 Medicare 5,202$ 5,187$ 5,420$ 1.45% of salary 323 Health Insurance - Official 27,830$ 23,458$ 25,537$ HealthPartners High-Deductible Plan 324 Health Insurance - Inspector 31,493$ 32,237$ 34,409$ HealthPartners High-Deductible Plan 325 In Lieu of Health Insurance - Inspector 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 326 Health Insurance - Assistant 18,741$ 19,600$ 21,041$ HealthPartners High-Deductible Plan 327 Contribution to Employee HSAs 2,400$ -$ -$ Offset Higher Deductible 328 Dental Insurance 3,888$ 4,345$ 4,562$ Delta Dental 329 Worker's Compensation 3,151$ 3,655$ 4,782$ $305,227/100*1.27 & $68,599/100*1.02 (March - March) 330 Office Supplies 4,000$ 4,800$ 6,000$ Inspection forms, files, computers… 331 - Netmotion Services 2,000$ 2,000$ 2,000$ Remote Connection 332 Motor Fuels 3,680$ 6,005$ 6,876$ Cyclical commodity 333 Repairs and Maintenance 2,300$ 2,300$ 2,300$ Vehicle maintenance 334 Small Tools & Equipment 1,500$ 2,500$ 3,000$ Misc inspection tools 335 Uniform Services 3,960$ 3,960$ 3,960$ Safety supplies & inspection apparel 336 Cellular Phone & Data Charges 3,900$ 4,800$ 5,400$ $450/month (Verizon) + accessories 337 Travel & Training 2,500$ 2,750$ 3,000$ Required for license certifications 338 - Mileage (part-time plan reviewer) 3,670$ -$ -$ Mileage 339 Automobile Insurance 865$ 950$ 1,093$ Segregated from PW fleet 340 Notary Public Fee 150$ -$ -$ Notary Public Fee 341 Permit Works Annual Support 1,700$ 1,800$ 1,900$ Building permits tracking module 342 Code Enforcement Annual Support 1,700$ 1,800$ 1,900$ Complaint & violation tracking module 343 Scheduler Annual Support 800$ 900$ 950$ Inspections schedule module 344 Copier Maintenance 600$ 720$ 840$ $70/month 345 Scanner Lease -$ 7,800$ 8,300$ Large Format Scanner Lease 346 Tax Exempt License Renewals 100$ -$ 140$ Every two years 347 Dues 300$ 325$ 375$ Professional memberships 348 Permit/Planning/Code Enforcement Software: 349 - Remote Inspector Module 3,300$ 3,500$ -$ Allows for remote inspection input (no longer use) 350 - Scheduler Module 1,900$ 2,100$ 2,300$ Updates inspections schedule remotely 351 - Permit Works Online Permitting 2,000$ 2,100$ 2,200$ Online permitting software 352 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 353 Building Inspections 547,973$ 554,329$ 581,325$ 354 Animal Control Contract 9,500$ 10,500$ 15,500$ Net of pound fees 355 Animal Control 9,500$ 10,500$ 15,500$ 356 Total Public Safety Expenses 2,423,724$ 2,926,817$ 3,112,698$ 357 Public Works Director (1/3) 43,716$ 47,740$ 52,152$ Pay Grade 11 Max (1/3) 358 Public Works Superintendent (1/3) 28,520$ 29,803$ 35,037$ Pay Grade 8 Step 5 (1/3) 359 Overtime (1/3) 4,278$ 4,472$ 5,255$ 208 hours (10%) @ overtime rate (1/3) 360 Lead Worker 79,503$ 83,080$ 86,819$ Pay Grade 6 Maximum 361 Overtime 11,925$ 12,462$ 13,023$ 208 hours (10%) @ overtime rate 362 Public Works Worker 70,670$ 73,851$ 77,174$ Pay Grade 5 Maximum 363 Overtime 10,602$ 11,080$ 11,576$ 208 hours (10%) @ overtime rate 364 Public Works Worker 70,670$ 73,851$ 77,174$ Pay Grade 5 Maximum 365 Overtime 10,602$ 11,080$ 11,576$ 208 hours (10%) @ overtime rate 366 Public Works Worker 70,670$ 73,851$ 77,174$ Pay Grade 5 Maximum 367 Overtime 10,602$ 11,080$ 11,576$ 208 hours (10%) @ overtime rate 368 Public Works Worker 70,670$ 73,851$ 77,174$ Pay Grade 5 Maximum 369 Overtime 10,602$ 11,080$ 11,576$ 208 hours (10%) @ overtime rate 370 Public Works Worker 61,906$ 67,601$ 77,174$ Pay Grade 5 Maximum 371 Overtime 9,286$ 10,140$ 11,576$ 208 hours (10%) @ overtime rate 372 Public Works Worker -$ 73,851$ -$ Pay Grade 5 Maximum 373 Overtime -$ 11,080$ -$ 208 hours (10%) @ overtime rate 374 Mechanic 70,670$ 73,851$ 83,053$ Pay Grade 6 Step 5 375 Mechanic Personal Tools Differential 3,510$ 3,640$ -$ $140 pay period (factored into salary for 2024) 376 Overtime 10,602$ 11,080$ 12,460$ 208 hours (10%) @ overtime rate 377 Pera 48,676$ 57,639$ 54,866$ 7.5% of salary & overtime 378 Fica 40,239$ 47,648$ 45,356$ 6.20% of salary & overtime 379 Medicare 9,411$ 11,144$ 10,607$ 1.45% of salary & overtime 380 Health Insurance - Director (1/3) 10,000$ 10,369$ 11,163$ HealthPartners High-Deductible Plan 381 Health Insurance - Superintendent (1/3) 10,000$ -$ 4,711$ HealthPartners High-Deductible Plan 382 Health Insurance - Lead Worker 12,717$ 12,910$ 6,000$ Coverage thru spouse ($500/month cap) 383 Health Insurance 21,002$ 20,949$ 22,083$ HealthPartners High-Deductible Plan 384 Health Insurance 27,106$ 27,758$ 34,809$ HealthPartners High-Deductible Plan 385 Health Insurance 31,154$ 31,741$ 34,809$ HealthPartners High-Deductible Plan 386 Health Insurance 27,585$ 13,460$ 14,641$ HealthPartners High-Deductible Plan 387 Health Insurance 5,665$ 5,748$ 6,170$ HealthPartners High-Deductible Plan 388 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 389 In Lieu of Health Insurance -$ 6,000$ -$ Coverage thru spouse ($500/month cap) 390 Contribution to Employee HSAs 4,267$ -$ -$ Offset Higher Deductible 391 Dental Insurance 8,680$ 10,172$ 10,597$ Delta Dental 392 Worker's Compensation 60,812$ 82,847$ 98,922$ $731,549/100*12.94 (March - March) 393 Office Supplies 2,500$ 5,000$ 7,500$ File folders, meeting supplies, computers… 394 - Netmotion Services 834$ 834$ 834$ Remote Connection 395 Breakroom & Rice Park Centre Supplies 850$ 950$ 1,300$ Includes facility rentals (RLC moved to Gen Govt Bldgs) Page 7 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 396 Cleaning & First-Aid Supplies 2,250$ 2,750$ 3,250$ Unifirst Corporation 397 Motor Fuels 82,500$ 135,426$ 155,199$ Cyclical commodity 398 Repairs and Maintenance 95,000$ 100,000$ 105,000$ Equipment parts & repairs 399 - Emergency Siren Inspections 7,000$ 7,250$ 20,000$ Emergency siren inspections (aging sirens = increased mntc) 400 - V-Plow for Truck 7,500$ -$ -$ Moved to Equipment CIP 401 - Repairs to 930 Wheel Loader Unit 326-11 -$ 20,000$ 20,000$ Wheel Loader Body Repairs 402 - Street Light Repairs 44,000$ 44,000$ 48,000$ Net of insurance reimbursements 403 Street Banners 10,000$ 12,000$ -$ Banners for CSAH 8 404 Building Repairs & Maintenance 5,000$ 7,000$ 9,000$ Garage door maint, security system supplies, plumbing repairs… 405 - Septic System Pumping 4,500$ 5,000$ 6,000$ Septic System Pumping (1/3) 406 - HVAC Maintenance & Repairs 3,500$ 6,000$ 11,008$ Repairs to mechanical units (1/3) 407 - Generator Maintenance & Repairs -$ -$ 589$ Repairs to generator (1/3) 408 - Air Compressor Maintenance & Repairs -$ -$ 833$ Repairs to air compressor unit (1/3) 409 - Security System Annual Support 500$ 1,375$ 1,375$ Camera, Card & Fob Software upgrades (1/3) 410 - Security System Mobile Access Subscription -$ -$ 136$ Mobile Access (1/3) 411 - Pest Control -$ 700$ 740$ $185/month (1/3) 412 Street Materials 100,000$ 125,000$ 150,000$ Patching asphalt & other materials 413 - Concrete Work 75,000$ 85,000$ 95,000$ Sidewalks, curbs… 414 - Gravel Contract 80,000$ 80,000$ 100,000$ Annual gravel bids 415 - Dust Control for Gravel Roads 120,000$ 120,000$ 130,000$ Dust control gravel roads 416 Sealcoating - Pedestrian Trails 25,000$ 30,000$ 35,000$ Previously accounted for in Fund 404 417 Crack Filling 20,000$ 20,000$ 35,000$ Previously accounted for in Fund 404 418 Traffic Striping 20,000$ 20,000$ 20,000$ Previously accounted for in Fund 404 419 Sand & Salt 90,000$ 90,000$ 90,000$ Sand & salt 420 Street Signs 8,000$ 10,000$ 10,000$ Upgrade signs to regulatory standards 421 Landscaping Supplies 28,000$ 28,000$ 28,000$ CSAH 8 Irrigation & landscaping 422 - Existing Entry Monument Irrigation -$ 20,000$ 15,000$ Landscape Improvements 423 Small Tools & Equipment 12,000$ 14,000$ 16,000$ Split with water & sewer 424 - Plate Compactor -$ -$ 3,000$ Purchase Plate Compactor 425 - Tire Balancer -$ -$ 2,000$ Purchase Tire Balancer (1/3) 426 Random Personnel Testing 500$ 540$ 765$ Amended Personnel Policy 427 Uniform Services 14,000$ 14,000$ 14,000$ Split with water & sewer 428 Building Cleaning Services (Contractual) 3,600$ 4,200$ 4,800$ $400/month (1/3) 429 - Window & Exterior Washing -$ 800$ 960$ Additional services above cleaning contract (1/3) 430 Computer Technical Support - Metro Inet 4,750$ 7,234$ 11,565$ 13 of 47 computers (1/3) 431 - Facility Wi-Fi -$ -$ 2,567$ Wi-Fi Access Points & Switches (1/3) 432 Telephone System Support - City of Roseville 465$ 527$ 617$ 21% of annual cost (1/3) 433 Safety Training 1,666$ 1,795$ 1,917$ Split with water & sewer 434 Cellular Phone Charges 6,900$ 7,800$ 9,000$ $750/month (T-Mobile) includes accessories 435 Business Internet - Comcast 2,200$ 3,000$ 3,000$ Upgrade to 100 mb speed (1/3) 436 Travel & Training 2,000$ 2,000$ 6,000$ Employee training & licenses; street sweeping training 437 Property Insurance 6,200$ 6,913$ 7,743$ Assumes no year-end dividends 438 Property Insurance 38,500$ 38,500$ 8,400$ New PW Facility & Salt Storage Bldg 439 Automobile Insurance 8,450$ 9,295$ 10,689$ Assumes no year-end dividends 440 Electric Utilities - Public Works Facility 10,751$ 16,560$ 19,541$ Rate Filing: 18% (+ increase for new facility) 441 Electric Utilities - CSAH 8 Irrigation 247$ 284$ 335$ Most from Stormwater Reuse 442 Gas Utilities - Public Works Facility 11,400$ 18,630$ 21,611$ Rate Filing: 16% increase (+ increase for new facility) 443 Refuse Disposal & Recycling Service 7,200$ 7,800$ 8,400$ Licensed refuse hauler 444 PW Facility Weed Control 600$ 1,000$ 1,200$ Annual service bids (+ increase for new facility) 445 CSAH 8 & Trails Weed Control 3,000$ 3,300$ 3,960$ Annual service bids 446 Hwy 61/170th Roundabout Weed Control 500$ 550$ 660$ Annual service bids 447 Alarm System Maintenance Agreement -$ 1,000$ 1,200$ Annual testing and monitoring (1/3) 448 - Alarm System Monitoring -$ 300$ 345$ Nardini Alarm System Annual Monitoring (1/3) 449 Fleet Maintenance Software Annual Support -$ -$ 170$ Software Annual Support (1/3) 450 Rentals - Chipper for Tree Trimming 10,000$ 15,000$ 20,000$ Chipper rental 451 Rentals - Paver 10,000$ 10,000$ 10,000$ Paver Rental 452 Rentals - Copier 900$ 1,020$ 1,140$ $95/month 453 Copier Overage Charges 200$ 600$ 625$ Copies over the base rate 454 Tax Exempt License Renewals 575$ -$ 805$ Every two years 455 Dues 500$ 500$ 750$ Professional memberships 456 Fleet Maintenance Software -$ -$ 835$ Electronically Track Fleet Maintenance (1/3) 457 Office Furniture & Equipment 2,500$ 2,500$ 2,500$ Non-electronic equipment 458 Streets and Roadways 1,963,856$ 2,278,842$ 2,388,148$ 459 Property Insurance 9,068$ 10,111$ 11,324$ Assumes no year-end dividends 460 Street Lighting 155,312$ 178,609$ 210,759$ Rate Filing: 18% increase 461 Stop Lights 4,069$ 6,624$ 7,817$ Rate Filing: 18% increase 462 Civil Defense Sirens 274$ 315$ 372$ Rate Filing: 18% increase 463 Street Lighting 168,723$ 195,659$ 230,272$ 464 Materials Recycling 10,000$ 10,000$ 13,000$ Net of clean up event receipts 465 Clean Up Event Supplies 500$ 500$ 500$ Receipt forms, pens, … 466 Clean Up Event Receipts (9,000)$ (8,000)$ (7,000)$ Offset clean-up event expenses 467 Promotional Recycling Materials 2,750$ 2,750$ 2,750$ As per grant agreement 468 Climb Theatre Performances 4,150$ 4,150$ 4,150$ As per grant agreement 469 Recycling 8,400$ 9,400$ 13,400$ 470 Total Public Works Expenses 2,140,979$ 2,483,901$ 2,631,820$ 471 Park Maintenance 472 Parks Lead Worker -$ -$ 86,819$ Pay Grade 6 Maximum 473 Parks Lead Worker Differential 2,106$ 5,625$ -$ Pay Grade 6 Maximum (factored into salary for 2024) 474 Overtime 317$ 843$ 13,023$ 208 hours (10%) @ overtime rate Page 8 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 475 Park Maintenance Worker 70,670$ 73,851$ -$ Pay Grade 5 Maximum (moved to Lead Worker) 476 Overtime 10,602$ 11,080$ -$ 208 hours (10%) @ overtime rate (moved to Lead Worker) 477 Park Maintenance Worker 70,670$ 64,691$ 70,643$ Pay Grade 5 Step 4 478 Overtime 10,602$ 9,704$ 10,596$ 208 hours (10%) @ overtime rate 479 Seasonal Part-Time Wages 88,400$ 124,800$ 182,000$ 7,280 hours @ $25.00 480 Pera 12,373$ 12,434$ 13,581$ 7.5% of regular salary & overtime 481 Fica 15,709$ 18,017$ 22,511$ 6.20% of salary & overtime 482 Medicare 3,674$ 4,214$ 5,265$ 1.45% of salary & overtime 483 Health Insurance 21,042$ 20,989$ 30,058$ HealthPartners High-Deductible Plan 484 Health Insurance 19,230$ 5,079$ 5,467$ HealthPartners High-Deductible Plan 485 Contribution to Employee HSAs 1,600$ -$ -$ Offset Higher Deductible 486 Dental Insurance 2,819$ 2,375$ 2,494$ Delta Dental 487 Unemployment 6,500$ 6,500$ 6,500$ City pays 100% of chargeable claims 488 Worker's Compensation 19,459$ 25,660$ 43,975$ $363,081/100*11.59 (March - March) 489 Motor Fuels 11,500$ 18,975$ 21,746$ Cyclical commodity 490 Repair & Maintenance 29,000$ 32,000$ 35,000$ Equipment parts & repairs 491 Hanifl Shelter: 492 - Restroom & Cleaning Supplies -$ 2,000$ 2,500$ Restroom, cleaning & building supplies 493 - Building Repair & Maintenance 2,500$ 3,100$ 3,700$ Building repairs, maintenance & security system supplies 494 - Access Control System -$ 21,550$ 21,550$ Access Control System Installation 495 - Facility Wi-Fi -$ -$ 4,300$ Wi-Fi Access Points & Switch 496 - Security System Annual Support -$ 700$ 1,000$ Card & Fob Software upgrades 497 - Refuse Disposal & Recycling Service -$ -$ 3,420$ $285/month 498 - Contract Cleaning 1,500$ 1,800$ 2,100$ $175/month 499 - Window & Exterior Washing -$ 1,000$ 1,200$ Additional services above cleaning contract 500 Lions Park Pavilion: 501 - Restroom & Cleaning Supplies 3,600$ 4,000$ 8,000$ Restroom, cleaning & building supplies 502 - Pavilion Operating Supplies -$ 5,000$ 7,000$ Building operating supplies 503 - Pavilion Bldg Repair & Maintenance 2,500$ 7,000$ 9,000$ Building repairs, mntc & security system/camera supplies 504 - HVAC Maintenance & Repairs 1,500$ 5,000$ 6,825$ Contracted mechanical services 505 - Pest Control 600$ 1,500$ 1,800$ $150/month 506 - Holiday Lighting -$ 5,000$ 6,000$ Holiday Lighting Installation 507 - Facility Wi-Fi -$ 1,950$ 5,200$ Wi-Fi Access Points & Switch 508 - Security System Annual Support 1,500$ 2,225$ 2,225$ Camera, Card & Fob Software upgrades 509 - Refuse Disposal & Recycling Service 800$ 9,000$ 9,000$ $750/month 510 - Contract Cleaning 5,200$ 19,800$ 27,600$ $1000/month base plus additional events 511 - Window & Exterior Washing -$ 1,200$ 1,440$ Additional services above cleaning contract 512 Landscaping Supplies 9,500$ 13,200$ 23,200$ Shrubs, wood chips, irrigation systems 513 - Lions Park Pavilion Planters -$ 5,000$ 5,250$ Lions Park Pavilion planter boxes 514 - Baseline Subscription & Mntc -$ -$ 8,250$ Allows for online access to irrigation systems 515 Small Tools & Equipment 3,000$ 6,000$ 8,000$ Weed whips, shears etc… 516 - Trak Mats for Bobcat 4,000$ 4,000$ 4,000$ Bobcat trak mats 517 - Blade Sharpening System -$ -$ 3,000$ To sharpener mower blades 518 - Bearcat Debris Loader -$ -$ 7,520$ Debri Vacuum Shredder 519 Random Personnel Testing 100$ 120$ 170$ Amended Personnel Policy 520 Cellular Phone Charges 3,000$ 3,300$ 3,600$ (T-Mobile) includes accessories 521 - Data Plan for Cradle Point at Hanifl -$ 1,860$ 720$ $60/month Allows for keycard access at Hanifl 522 Internet for Hanifl Shelter -$ -$ 4,200$ Allows for Wifi at Hanifl 523 Travel & Training 1,780$ 1,980$ 2,500$ Shade tree and other training courses 524 Property Insurance 46,165$ 51,475$ 57,652$ Hanifl shelter rated separately 525 - Lions Park Pavilion 35,267$ 35,267$ 39,499$ Property Insurance 526 - Lions Park Play Equipment 5,162$ 5,162$ 5,523$ Property Insurance 527 Automobile Insurance 1,555$ 1,711$ 1,968$ Segregated from PW fleet 528 Electric Utilities 1,750$ 2,015$ 2,378$ Rate Filing: 18% increase 529 Electric Utilities - Hanifl Park Shelter 2,570$ 3,450$ 4,071$ Rate Filing: 18% increase 530 Gas Utilities - Hanifl Park Shelter 1,875$ 4,347$ 5,043$ Rate Filing: 16% increase 531 Electric Utilities - Lions Park 6,258$ 14,794$ 17,457$ Lions Park Electric 532 Gas Utilities - Lions Park 2,504$ 11,622$ 13,920$ Lions Park Gas 533 Weed Control - Hanifl Fields 6,200$ 8,605$ 10,326$ Broadleaf weed & grub control at Hanifl Fields 534 Weed Control - Lions Park 3,000$ 5,500$ 6,600$ Broadleaf weed & grub control at Lions Park 535 Weed Control - All Other City Parks 15,000$ 15,000$ 20,500$ Broadleaf weed control at all other parks, additional parks added 536 Toilet Rental 16,000$ 17,500$ 19,000$ Rentals 537 Equipment Rentals 1,500$ 2,000$ 2,500$ Sod cutters, mulch blower… 538 Tax Exempt License Renewals 150$ -$ 210$ Every two years 539 Alarm System Maintenance Agreement -$ 2,500$ 3,000$ Annual testing and monitoring 540 - Alarm System Monitoring -$ 450$ 520$ Nardini Alarm System IP Monitoring 541 Subtotal Park Maintenance 582,309$ 745,520$ 867,295$ 542 Park Planning & Programming 543 Full-time Salaries - SD 85,559$ 93,467$ 97,673$ Pay Grade 7 Maximum 544 Pera 6,417$ 7,010$ 7,325$ 7.5% of regular salary 545 Fica 5,305$ 5,795$ 6,056$ 6.20% of wages 546 Medicare 1,241$ 1,355$ 1,416$ 1.45% of wages 547 Health Insurance 12,637$ 12,711$ 13,563$ HealthPartners High-Deductible Plan 548 Contribution to Employee HSAs 800$ -$ -$ Offset Higher Deductible 549 Dental Insurance 1,033$ 1,230$ 1,292$ Delta Dental 550 Worker's Compensation 634$ 795$ 1,041$ $97,673/100*1.02 (March - March) 551 Office Supplies 800$ 1,600$ 2,500$ Calculators, pens, paper, computers 552 - Netmotion Services 500$ 500$ 1,000$ Remote Connection 553 - Mentimeter Subscription 150$ 200$ 250$ Facilitate virtual meetings 554 Recreation Program Supplies & Expenses: 6,000$ 6,000$ 6,000$ Offset by sponsorships & registration fees Page 9 CITY OF HUGO 2024 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 555 Travel & Training 1,500$ 1,500$ 1,500$ Mileage, seminars… 556 Room Scheduling Software Annual Support -$ 3,000$ 3,500$ Civic Rec Annual Support (1/2) 557 Dues and Memberships 350$ 500$ 1,000$ Professional memberships (Planner & Lead Worker) 558 Room Scheduling Software: 559 - Civic Rec Rental Software 3,500$ 5,000$ -$ Room rental scheduling software (1/2) 560 - GIS Integration 2,000$ -$ GIS Integration into Civic Rec Software (1/2) 561 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 562 Subtotal Park Planning & Programming 128,426$ 144,663$ 146,116$ 563 Total Parks and Recreation Expenses 710,735$ 890,183$ 1,013,411$ 564 Community Development Assist - Vacant 67,602$ 56,689$ 59,240$ Pay Grade 5 Minimum 565 Internships 16,900$ 20,800$ 21,840$ 1,040 hours @ $21.00/hr. 566 Pera 5,071$ 4,252$ 4,443$ 7.5% of regular salary 567 Fica 5,239$ 4,804$ 5,027$ 6.20% of wages 568 Medicare 1,226$ 1,124$ 1,176$ 1.45% of wages 569 Worker's Compensation 626$ 659$ 864$ $81,080/100*1.02 (March - March) 570 Health Insurance 5,111$ 21,425$ 22,701$ HealthPartners High-Deductible Plan 571 Contribution to Employee HSAs 400$ -$ -$ Offset Higher Deductible 572 Dental Insurance 535$ 1,760$ 1,848$ Delta Dental 573 Office Supplies 500$ 3,000$ 4,000$ Paper & cartridges for plotter, computers 574 - Netmotion Services 500$ 500$ 500$ Remote Connection 575 Travel & Training 1,000$ 1,000$ 1,000$ Annual constant 576 Promotional Marketing 5,000$ 5,000$ 5,000$ Promotional marketing 577 Notary Public Fee 150$ 175$ 200$ Notary Public Fee 578 Software Maintenance Contracts 750$ 775$ 800$ ArcGis Desktop Software upgrades 579 Dues and Memberships 600$ 600$ 600$ Professional memberships 580 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 581 Total Community Development Expenses 113,210$ 124,563$ 131,239$ 582 Remit State Fire Aid 100,186$ 114,661$ 114,661$ Offset by State Fire Aid 583 Firemen's Relief 100,186$ 114,661$ 114,661$ 584 League of MN Cities 16,394$ 18,833$ 19,325$ Population based dues 585 Metro Cities 5,739$ 5,911$ 6,083$ Imposed by Metro Cities Board 586 Sam's Club 125$ 180$ 200$ Corporate account 587 Sensible Land Use Coalition 250$ 250$ 250$ Allows for reduced session fees 588 Hugo Business Association 150$ 150$ 175$ EDA membership 589 White Bear Chamber 580$ 610$ 640$ Washington County wide association 590 Dues & Memberships 23,238$ 25,934$ 26,673$ 591 NW Youth & Family Services 15,000$ 16,275$ 17,073$ Youth Diversion Program 592 Forest Lake Youth 15,000$ 16,275$ 17,073$ Youth Diversion Program 593 Historical Society 3,000$ 3,000$ 3,000$ Historical Society 594 - Historical Society Intern 1,800$ 2,000$ 2,100$ 100 hours @ $21.00 595 - Fica 112$ 124$ 130$ 6.20% of wages 596 - Medicare 26$ 29$ 30$ 1.45% of wages 597 - Workers Comp 14$ 17$ 21$ $2,100/100*1.02 598 YMCA Board Membership 1,500$ 1,500$ 1,500$ On-going contribution 599 Kidz'N Biz Fest 750$ 750$ 750$ On-going contribution 600 Contributions 37,202$ 39,970$ 41,678$ 601 Newsletter Postage 2,500$ 2,800$ 3,550$ 2 newsletters per year 602 Newsletter Printing 8,586$ 9,015$ 9,744$ 2 newsletters per year 603 Miscellaneous 4,200$ 4,200$ 7,750$ Something always comes up 604 Group Disability Insurance 13,500$ 16,075$ 17,118$ Short and long term coverage 605 Truth in Taxation Costs 1,690$ 3,500$ 3,500$ Charged by Washington County (new requirements in 2023) 606 Assessment Collection Fees 550$ 1,000$ 1,200$ Charged by Washington County (1/3) 607 Miscellaneous Unallocated 31,026$ 36,590$ 42,862$ 608 Total Unallocated Expenses 191,652$ 217,155$ 225,874$ 609 General Fund Expenses (Subtotal) 7,347,183$ 8,685,899$ 9,421,356$ 610 Transfer to Reserves 200,000$ 200,000$ 200,000$ Flat Tax Rate Stabilization 611 Transfers Out -$ -$ -$ Transfers Out 612 Other Financing Uses 200,000$ 200,000$ 200,000$ 613 General Fund Expenses (Total) 7,547,183$ 8,885,899$ 9,621,356$ Page 10 City of Hugo Tax Rates Pay 2022 Pay 2023 Dollar Percent Pay 2024 Dollar Percent Final Final Change Change Proposed Change Change Special Levies Debt Service Levy - 2011 Imps & 2020 CIP 450,744$ 454,794$ 4,050$ 0.90% 452,928$ (1,866)$ -0.41% Tax Abatement Levy - Lions Park Abate Bonds 538,721$ 537,380$ (1,341)$ -0.25% 540,109$ 2,729$ 0.51% 989,465$ 992,174$ 2,709$ 0.27% 993,037$ 863$ 0.09% Subject to Levy Limits General Fund Levy 6,808,478$ 8,138,754$ 1,330,276$ 19.54% 8,860,306$ 721,552$ 8.87% Stormwater Utility Levy 278,788$ 278,788$ -$ 0.00% 278,788$ -$ 0.00% Firefighter's Relief Levy 21,444$ 27,158$ 5,714$ 26.65% 27,869$ 711$ 2.62% Equipment Purchasing Levy 240,000$ 300,000$ 60,000$ 25.00% 300,000$ -$ 0.00% Park Improvement Levy 92,000$ 92,000$ -$ 0.00% 92,000$ -$ 0.00% Capital Improvement Levy 1,160,000$ 1,160,000$ -$ 0.00% 1,760,000$ 600,000$ 51.72% 8,600,710$ 9,996,700$ 1,395,990$ 16.23% 11,318,963$ 1,322,263$ 13.23% Certified Property Tax Levy 9,590,175$ 10,988,874$ 1,398,699$ 14.58% 12,312,000$ 1,323,126$ 12.04% Less: Fiscal Disparities (924,336)$ (923,170)$ 1,166$ -0.13% (887,514)$ 35,656$ -3.86% Local Portion of Levy 8,665,839$ 10,065,704$ 1,399,865$ 16.15% 11,424,486$ 1,358,782$ 13.50% Tax Rate Calculations: Local Portion of General Expense 7,771,742$ 9,156,882$ 10,503,032$ Divided by Tax Capacity 21,954,837$ 27,634,266$ 25.87% 31,369,714$ 13.52% Urban Tax Capacity for General Expense 35.399% 33.136% 33.481% Less 10% for Rural -3.540% -3.314% -3.348% Local Portion of Debt Service Levy 894,097$ 908,822$ 921,454$ Divided by Total Tax Capacity 22,329,989$ 28,090,842$ 25.80% 31,886,972$ 13.51% Tax Capacity for Debt Service 4.004% 3.235% 2.890% Total Urban Tax Rate 39.403% 36.371% -7.69% 36.371% 0.00% Total Rural Tax Rate 35.863% 33.058% -7.82% 33.023% -0.10% From County Assessment Report Median Est Market Value Single-Family 450,200$ 484,900$ 7.71% Median Est Market Value Townhome/Condo 254,800$ 280,400$ 10.05% From County Tax Department Median Taxable Value Prior to Exclusion Combined 383,400$ 408,700$ 6.60% Market Value Exclusion (2,734)$ (457)$ Median Taxable Value After Exclusion 380,666$ 408,243$ 7.24% Tax Capacity 3,807$ 4,082$ Net Tax 1,385$ 1,485$ 7.24% Dollar Change 100$ Page 11