HomeMy WebLinkAbout2024.08.29 CC Packet-Midyear Budget Workshop
1. Call to Order
2. Roll Call
3. Presentation of Budget
4. Presentation of Street CIP
5. Direction to Staff
6. Discussion on Urban and Rural Tax Rates
7. Adjournment
Agenda
HUGO CITY COUNCIL MEETING
MID-YEAR BUDGET REVIEW
WORKSHOP
THURSDAY, AUGUST 29, 2024
6:00 P. M.
2025 BUDGET DOCUMENT
CITY OF HUGO, MINNESOTA
1st Draft
Council Workshop
August 29, 2024
Page
General Fund Revenues 1 - 2
General Fund Expenditures 3 - 10
Tax Levy Recap & Tax Rate Calculations 11
2025 Budget
TABLE OF CONTENTS
CITY OF HUGO
2025 GENERAL FUND REVENUE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
1 Current Ad Valorem 7,455,021$ 8,321,140$ 8,366,226$ General tax levy reduced by fiscal disparities
2 Fiscal Disparities 683,733$ 646,041$ 773,810$ Certified by Washington County
3 Delinquent Taxes -$ -$ -$ Offset by reduction in current ad valorem
4 Property Taxes 8,138,754$ 8,967,181$ 9,140,036$
5 Mobile Home Tax 4,794$ 5,256$ 5,873$ 4-year average
6Payments in Lieu of Taxes 3,729$ 3,724$ 3,778$ Mueller Manor 4-year average
7 Excess TIF Distribution -$ -$ -$ Downtown TIF District decertification
8 Non Levy Related Taxes 8,523$ 8,980$ 9,651$
9 Cable TV Franchise Fee 164,301$ 164,630$ 164,959$ 5% gross revenue fee
10 Nextera Wireless Franchise Fee 460$ 460$ 460$ 5% gross revenue fee ($115/quarter)
11 Franchise Taxes 164,761$ 165,090$ 165,419$
12 Penalties & Interest 1,971$ 2,705$ 3,277$ Late tax & assessment payments
13 Penalties & Interest 1,971$ 2,705$ 3,277$
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 @ $200
19 On-Sale Sunday 1,600$ 1,400$ 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 @ $15
23 Alcoholic Beverages 14,835$ 14,635$ 14,635$
24 Utility Installers 750$ 750$ 750$ 10 @ $75
25 Mining Permits -$ 275$ -$ 1 @ $275 (2-year license)
26 Waste Haulers 1,155$ 990$ 990$ 6 @ $165
27 Hazardous Waste Collection Fees -$ -$ -$ 2 @ $300 (Wash Co Holding Own Events)
28 Auto Dismantling -$ 200$ -$ 1 @ $200 (2-year license)
29 Peddlers Permits 475$ 475$ 375$ 15 @ $25
30 Tobacco Licenses 600$ 500$ 500$ 5 @ $100
31 Gaming Licenses -$ -$ -$ These fees were dropped from fee schedule
32 Business Licenses 17,815$ 17,825$ 17,250$
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 95,406$ 111,336$ 111,336$ Pass-thru to Fire Relief Assn
50 Fire Insurance Aid - Supplemental 19,255$ 20,246$ 20,246$ 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 186,373$ 196,373$ 206,373$ Closer to pre-pandemic levels
55 Pera Rate Increase Aid -$ -$ -$ This aid program was not renewed
56 State Grants & Aids 306,034$ 332,955$ 342,955$
57 165th Street Study Grant -$ -$ -$ Funds were spent in 2019
58 Recycling Grant 31,878$ 32,120$ 32,450$ County grant agreement
59 County Grants & Aids 31,878$ 32,120$ 32,450$
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 34,131$ 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 -$ -$ -$ Tall grass and weed mowing
71 CPR Training Fees -$ -$ -$ Training of senior housing employees
72 Publication Sales 50$ 25$ -$ Most documents are on-line
73 Returned Check Fees 30$ 30$ 30$ 1 @ $30
74 Assessment Searches 90$ 60$ 60$ 2 @ $30
75 Recreation Program Fees -$ -$ -$ Facility use and program charges
76 Charges For Services 76,426$ 76,371$ 76,346$
77 Court Fines 40,419$ 39,582$ 40,675$ 6-year average
78 Tobacco/Liquor License Violations -$ -$ -$ Let's hope this is zero
79 Fines and Forfeits 40,419$ 39,582$ 40,675$
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 3,500$ 4,000$ 5,000$ 50 bookings @ $100
84 Hanifl Park Shelter Rent 1,500$ 2,000$ 2,000$ 20 bookings @ $100
85 Lions Park Conference Room Rent 3,500$ 3,500$ 4,500$ 45 bookings @ $100
86 Lions Park Pavilion Rent 3,300$ 5,500$ 8,250$ 15 bookings @ $550
87 Fire Department Room Rent 100$ -$ -$ 0 booking @ $100
88 Park Shelter Permits 75$ -$ -$ 0 bookings @ $5
89 Contributions & Donations -$ -$ -$ Private Foundation Grant for Election Expenses
90 Sale of Scrap Metal -$ -$ -$ Not a steady source of revenue
Page 1
CITY OF HUGO
2025 GENERAL FUND REVENUE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
91 Miscellaneous Revenues 11,975$ 15,000$ 19,750$
92 General Fund Revenues Prior to Transfers 8,885,899$ 9,745,152$ 9,935,152$
93 Transfers In -$ 150,840$ 161,000$ Public Safety Aid from Special Revenue Fund for New Deputy (2024 - 2028)
94 Other Financing Sources -$ 150,840$ 161,000$
95 General Fund Revenues (Total) 8,885,899$ 9,895,992$ 10,096,152$
Page 2
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
1Mayor 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 108$ 253$ 267$ $34,125/100*.75 (new rules, now full wage & March - March)
10 Travel & Training 3,500$ 3,500$ 3,500$ LMC elected officials training
11 Dues 35$ 40$ 40$ Minnesota Mayors Association
12 Mayor and City Council 40,379$ 40,529$ 40,543$
13 Publish legal notices 2,500$ 3,000$ 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$ 2,000$ 2,000$ Required by state statutes
16 Ordinances and Proceedings 6,000$ 7,000$ 7,000$
17 City Administrator 99,490$ 106,548$ 116,950$ 50% of Pay Grade 14 Max
18 - 27 Pay Periods in 2024 -$ 3,827$ -$ One pay period at 2023 salary level
19 Administrative Intern 20,800$ 21,840$ 21,840$ 1,040 hours @ $21.00
20 Pera 7,462$ 8,278$ 8,771$ 7.5% of salary
21 Fica 6,256$ 6,581$ 6,776$ 6.20% of salary (up to $87,450)
22 Medicare 1,745$ 1,917$ 2,012$ 1.45% of salary
23 Deferred Compensation 7,960$ 8,524$ 9,356$ 4% of salary (matching basis)
24 - 27 Pay Periods in 2024 -$ 307$ -$ One pay period at 2023 salary level
25 Health Insurance 27,872$ 30,167$ 34,955$ HealthPartners High-Deductible Plan
26 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
27 Dental Insurance 1,760$ 1,760$ 1,918$ Delta Dental
28 Worker's Compensation 1,869$ 2,545$ 2,860$ $255,740/100*1.12 (March - March)
29 Reimbursement for Use of Personal Vehicle 9,000$ 9,000$ 9,000$ $750 per month
30 Office Supplies 9,000$ 11,000$ 13,000$ Most supplies are charged here, computers
31 - Netmotion Services 500$ 500$ 500$ Remote Connection
32 Duplicating Supplies 2,200$ 2,200$ 2,200$ Copy paper
33 Office Machine Repairs 500$ 500$ 500$ Office machine repairs
34 Computer Technical Support - Metro Inet 63,788$ 65,669$ 75,336$ 25 of 46 computers
35 - Network Switch Replacements 2,550$ 5,000$ 5,000$ City of Roseville
36 - Facility Wi-Fi 550$ 2,700$ 2,700$ City of Roseville
37 - Adobe Volume License 1,200$ 1,200$ 1,200$ City of Roseville
38 Telephone System Support - City of Roseville 4,513$ 3,835$ 4,192$ 60% of annual cost
39 Telephone Service:
40 - Allstream Analog Services (fax lines)1,500$ 1,500$ 1,620$ $135/month (Allstream)
41 - Emergency 911 Lines 1,020$ -$ -$ Cancelled line
42 - Cellular Phone Charges 1,860$ 1,920$ 1,980$ $165/month (T-Mobile) + equip upgrades
43 - Data Plan for Cradle Point at RLC 1,860$ 720$ 720$ $60/month Allows for keycard access at Rice Lake Center
44 Postage Permits 600$ 650$ 650$ First class bulk mailing permits
45 Postage Meter 6,000$ 6,000$ 6,000$ Replenish postage meter
46 Individual Mailings 150$ 150$ 150$ Includes overnight delivery charges
47 Web Hosting/Management Fees (Catalis)2,000$ 2,200$ 6,000$ Annual charges
48 - Extended Storage Plan 450$ 500$ -$ Annual charges - all combined with web hosting/management fees
49 - Superforms Annual Service 550$ 575$ -$ On-line fill in forms - all combined with web hosting/management fees
50 Website Maintenance (new site)5,000$ 10,000$ -$ Hosting, security & support - completed in 2024
51 - Website Design 30,000$ 40,000$ -$ Update website - completed in 2024
52 Business Internet - Comcast/VPN 7,800$ 8,400$ 9,000$ $750/month
53 Business Cable - Comcast 480$ 600$ 720$ $60/month
54 Travel & Training 5,000$ 5,000$ 5,000$ Local & national conferences
55 Room Scheduling Software Annual Support 3,000$ 3,500$ 4,000$ Civic Rec Annual Support (1/2)
56 Copy Machine Lease & Mntc - Loffler 7,800$ 8,100$ 8,400$ $700/month
57 Overages Charges (includes color copies)500$ 500$ 2,000$ Copies in excess of allowed amount (new contract)
58 Bus Rental - City Tour 1,000$ 1,250$ 1,500$ Council/Commissions city tour
59 Postage Meter Rental 1,020$ 1,140$ 1,200$ $100/month
60 Dues and Memberships 2,850$ 3,000$ 3,200$ Professional memberships
61 Room Scheduling Software:
62 - Civic Rec Rental Software 5,000$ -$ -$ Room rental scheduling software (1/2)
63 - GIS Integration 2,000$ -$ -$ GIS Integration into Civic Rec Software (1/2)
64 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
65 City Administrator 358,455$ 391,603$ 373,207$
66 Part-time Wages - Meetings 1,761$ 3,000$ 3,150$ 120 hours @ $26.25
67 Fica 109$ 186$ 195$ 6.20% of wages
68 Medicare 26$ 44$ 46$ 1.45% of wages
69 Worker's Compensation 8$ 19$ 21$ $3,150/100*.65 (March - March)
70 Scala System Parts & Repairs 2,000$ 2,000$ 2,000$ Electronic equipment repairs
71 Scala System Tech Service 1,000$ 1,000$ 1,000$ Annual constant
72 Web Streaming 9,000$ 9,600$ 10,560$ Hosted web streaming services (Granicus)
73 - Cablecast 1,000$ 1,050$ 1,100$ Tightrope Renewal
74 Travel & Training -$ -$ -$ Use of TV access equipment
75 Equipment Upgrades 5,000$ 5,000$ 5,000$ Upgrades for in-person & virtual meetings
76 Audio/Video 19,904$ 21,899$ 23,072$
77 Election Judges:No Elections in 2025
78 - 240 hrs x $13.75 (head judges)-$ 3,300$ -$ Head Judges = $13.75/hour
79 - 220 hrs x $13.25 (asst head judges)-$ 2,915$ -$ Asst Head Judges = $13.25/hour
80 - 1,025 hrs x $12.75 (judges)-$ 13,069$ -$ Judges = $12.75/hour
81 Presidential Nominating Primary Wages -$ -$ -$ Reimbursed by State of Minnesota
82 Worker's Compensation 124$ 256$ 268$ $19,284/100*1.33 (March - March)
83 Election Supplies -$ 4,000$ -$ Precinct boxes with supplies
84 Travel & Training -$ 3,000$ -$ Election judge training
85 Publish Notices & Sample Ballots -$ 1,500$ -$ Publish sample ballots & notices
86 Automark, Tabulator & Poll Paid Mntc Fees 7,000$ 10,000$ 10,250$ Wash Co annual maintenance fee for voting equipment
87 Voting Booths -$ 5,500$ -$ 20 new voting booths @ $275
88 Elections 7,124$ 43,540$ 10,518$
89 City Clerk 105,149$ 109,881$ 115,375$ Pay Grade 8 Maximum
90 - 27 Pay Periods in 2024 -$ 4,045$ -$ One pay period at 2023 salary level
Page 3
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
91 Deputy Clerk- Vacant 50,390$ 52,657$ 55,290$ Pay Grade 4 Minimum
92 Pera 11,666$ 12,494$ 12,800$ 7.5% of salary
93 Fica 9,644$ 10,328$ 10,581$ 6.20% of salary & wages
94 Medicare 2,256$ 2,415$ 2,475$ 1.45% of salary & wages
95 Health Insurance - Clerk 12,910$ 14,132$ 16,156$ HealthPartners High-Deductible Plan
96 Health Insurance - Deputy 21,425$ 22,701$ 25,331$ HealthPartners High-Deductible Plan
97 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
98 Dental Insurance - Clerk 615$ 615$ 670$ Delta Dental
99 Dental Insurance - Deputy 1,760$ 1,760$ 1,918$ Delta Dental
100 Worker's Compensation 1,323$ 1,776$ 1,908$ $170,665/100*1.07 (March - March)
101 Office Supplies 2,000$ 2,800$ 3,000$ Minute books, recording supplies, computers
102 - Netmotion Services 1,000$ 1,000$ 1,000$ Remote Connection
103 Laserfiche:
104 - OPG-3 12,715$ 12,715$ 12,715$ Support, Training & Scanning (increase for large format plans)
105 - City of Roseville - Laserfiche License 6,715$ 6,715$ 6,715$ Laserfiche license
106 Recodification:Incorporate ordinance changes
107 - Annual Admin Support Fee 350$ 375$ 400$ Municipal Code Corporation
108 - Annual Code on Internet Fee 650$ 700$ 750$ Municipal Code Corporation
109 - Supplemental Pages 1,800$ 2,200$ 2,400$ Municipal Code Corporation
110 Zoom Video Conferencing Fees 1,250$ 1,300$ 1,350$ Virtual meeting fees
111 Travel & Training 3,000$ 3,000$ 3,000$ Clerks conferences & software training
112 Notary Public Fee -$ -$ -$ Notary Public Fee
113 Dues 500$ 500$ 500$ Professional memberships
114 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
115 City Clerk 249,118$ 266,109$ 276,335$
116 Finance Director 125,501$ 137,049$ 150,376$ Pay Grade 11 Step 4
117 - 27 Pay Periods in 2024 -$ 4,827$ -$ One pay period at 2023 salary level
118 Accounting Clerk 67,601$ 59,240$ 63,098$ Pay Grade 4 Step 3
119 - 27 Pay Periods in 2024 -$ 2,181$ -$ One pay period at 2023 salary level
120 Accounting Clerk/P.W. Admin Asst 26,329$ 28,753$ 31,549$ Pay Grade 4 Step 3 (50%)
121 - 27 Pay Periods in 2024 -$ 1,013$ -$ One pay period at 2023 salary level
122 Pera 16,457$ 17,480$ 18,377$ 7.5% of salary
123 Fica 13,605$ 14,450$ 15,191$ 6.20% of salary
124 Medicare 3,182$ 3,379$ 3,553$ 1.45% of salary
125 Health Insurance - Director 13,778$ 14,920$ 17,017$ HealthPartners High-Deductible Plan
126 Health Insurance - Clerk 6,140$ 22,701$ -$ HealthPartners High-Deductible Plan
127 In Lieu of Health Insurance - Clerk -$ -$ 6,000$ Coverage thru spouse ($500/month cap)
128 In Lieu of Health Insurance - Assistant 3,000$ 3,000$ 3,000$ Coverage thru spouse ($500/month cap) (50%)
129 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
130 Dental Insurance 2,460$ 3,605$ 3,352$ Delta Dental
131 Worker's Compensation 1,866$ 2,484$ 2,740$ $245,023/100*1.07 (March - March)
132 Office Supplies 4,000$ 6,000$ 6,500$ Payroll & accounts payable forms, computers
133 - Citrix License (County Manatron Access)200$ 210$ 220$ Access county tax database program
134 - Netmotion Services/Remote 925$ 925$ 925$ Remote Connection
135 ACFR Review Fees 525$ 550$ 575$ Certificate of achievement program
136 End of Year Tax Statistics 525$ 525$ 525$ From Washington County (increased fees)
137 Auditing Services 9,317$ 10,250$ 11,275$ Annual audit fees
138 - Single Audit Fees - COVID 19 grant funds 6,500$ 7,000$ 7,500$ Federal grant in excess of $750k
139 Accounting Services 40,372$ 42,390$ 44,510$ Implement GASB pronouncements & accounting assistance
140 Flex Plan Administration 685$ 900$ 1,080$ TASC - retain tax deductible status
141 Health Savings Account Administration 1,020$ 1,140$ 1,260$ Health Equity
142 COBRA Administration 840$ 1,200$ 1,440$ AT Group - COBRA administration
143 Continuing Disclosure Services 8,250$ 8,850$ 9,350$ Baker Tilly
144 Cellular Phone Charges 960$ 1,200$ 1,260$ Cellular Phone Charges + equip upgrades
145 Travel & Training 5,000$ 5,000$ 5,000$ On-Line accounting & finance courses
146 Publish Financial & Budget Statements 1,950$ 2,100$ 2,205$ Publish budget & financial statements
147 Notary Public Fee 175$ -$ 200$ Notary Public Fee
148 Maintenance Contracts 4,500$ 5,000$ 5,500$ FundBalance software support & upgrades
149 Dues 400$ 400$ 400$ Professional memberships
150 TIF District Maintenance Fee (County)-$ -$ -$ Decertify TIF Districts
151 Office Furniture & Equipment 3,000$ 3,000$ 3,000$ Non-electronic equipment
152 Finance Director 369,063$ 411,722$ 416,977$
153 Assessing Services (Washington County) 112,523$ 106,965$ 110,760$ Assessing Services
154 Mobile Home Assessment Fees 1,438$ 1,480$ 1,510$ Mobile Home Assessment Fees
155 Assessor 113,961$ 108,445$ 112,270$
156 Civil Legal Fees 43,875$ 46,125$ 48,375$ 225 hours @ $215
157 Criminal Legal Fees 61,425$ 64,500$ 68,370$ Flat fee
158 Criminal Legal Related Disbursements 4,620$ 4,850$ 5,141$ Related disbursements
159 Legal 109,920$ 115,475$ 121,886$
160 Community Development Director 143,218$ 156,454$ 164,276$ Pay Grade 11 Max
161 - 27 Pay Periods in 2024 -$ 5,509$ -$ One pay period at 2023 salary level
162 Associate Planner 66,645$ 72,778$ 79,856$ Pay Grade 6 Step 3
163 - 27 Pay Periods in 2024 -$ 2,564$ -$ One pay period at 2023 salary level
164 Pera 15,740$ 17,798$ 18,310$ 7.5% of salary
165 Fica 13,012$ 14,713$ 15,136$ 6.20% of salary
166 Medicare 3,043$ 3,441$ 3,540$ 1.45% of salary
167 Health Insurance - CD Director 21,425$ 22,701$ 25,331$ HealthPartners High-Deductible Plan
168 In Lieu of Health Insurance - Planner 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap)
169 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
170 Dental Insurance - CD Director 1,760$ 1,760$ 1,918$ Delta Dental
171 Dental Insurance - Planner 615$ 615$ 670$ Delta Dental
172 Worker's Compensation 1,784$ 2,529$ 2,730$ $244,132/100*1.07 (March - March)
173 Office Supplies 2,800$ 4,500$ 5,000$ Planning publications, supplies, computers
174 - Netmotion Services 1,000$ 1,000$ 1,000$ Remote Connection
175 - Software Licenses 850$ 850$ 850$ Project management software - SmartSheet & DropBox
176 City-Link Mapping:
177 GIS Charges 6,000$ 7,000$ 8,000$ WSB web based GIS
178 DataLink Laserfiche Hosting Services 4,000$ 4,500$ 5,000$ WSB web based GIS
179 Consulting Assistance 5,000$ 65,000$ 32,500$ Apartments & Mixed Use Ordinances; partially completed in 2024
180 Zoning Admin Contract:
181 City Business 5,000$ 5,000$ 5,000$ Assistance with large developments
Page 4
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
182 Postage 1,500$ 1,500$ 1,500$ Mailings to adjacent property owners
183 Travel & Training 2,000$ 2,000$ 2,000$ Annual constant
184 Notary Public Fee -$ -$ 200$ Notary Public Fee
185 Application Tracking Software Annual Support 3,000$ 3,500$ 3,500$ Software Annual Support
186 Dues and Memberships 2,000$ 2,000$ 2,500$ American Planning Association
187 Application Tracking Software 17,000$ 20,000$ 20,000$ Accept & Track Applications Electronically
188 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
189 Planning and Zoning 325,392$ 425,712$ 406,818$
190 Breakroom Supplies (CH, Oneka Room & RLC) 6,930$ 7,280$ 7,462$ Includes facility rental supplies + Rice Lake Center
191 Cleaning & Operating Supplies 6,143$ 6,450$ 6,611$ Cleaning & first-aid supplies + Rice Lake Center
192 Restroom & Building Supplies 3,300$ 3,465$ 3,552$ Restroom & building supplies + Rice Lake Center
193 Repairs and Maintenance 9,360$ 9,830$ 10,076$ Building repairs, maintenance & security system supplies
194 - HVAC Maintenance & Repairs 6,500$ 6,825$ 7,166$ Contracted mechanical services
195 - Pest Control 1,500$ 1,800$ 2,100$ $175/month
196 - Security System Annual Support 1,800$ 2,000$ 2,000$ Card & Fob Software upgrades (City Hall & RLC)
197 - Holiday Lighting 6,050$ 6,050$ 1,000$ Holiday Lighting Installation
198 - Rice Lake Center Signage-$ 7,500$ 7,500$ Sign for Rice Lake Center
199 Raingarden Supplies & Repairs 6,000$ 6,000$ 6,000$ Pump repairs, plantings & mulch
200 Small Tools and Equipment 1,125$ 1,225$ 1,325$ Annual constant
201 Liability Insurance 26,700$ 41,200$ 47,380$ Assumes no year-end dividends
202 Property Insurance 24,795$ 28,515$ 34,218$ Assumes no year-end dividends + Rice Lake Center
203 Electric Utilities - City Hall 15,460$ 18,245$ 19,431$ Rate Filing: 6.5% increase
204 Gas Utilities - City Hall 11,622$ 13,485$ 14,631$ Rate Filing: 8.5% increase
205 Refuse Disposal & Recycling Service 1,620$ 2,040$ 2,160$ $180/month City Hall
206 - Rice Lake Center Refuse Disposal 2,760$ 3,240$ 3,360$ $280/month RLC
207 Building Cleaning Services (Contractual)8,100$ 8,400$ 8,700$ $725/month City Hall
208 - CH Window & Exterior Washing 1,320$ 1,585$ 1,664$ Additional services above cleaning contract
209 - Rice Lake Center Cleaning Services 3,780$ 4,080$ 4,200$ $350/month RLC
210 Weed Control 750$ 800$ 840$ Annual service bids
211 Alarm System Maintenance Agreement 2,500$ 3,000$ 3,500$ Annual testing and monitoring
212 - Alarm System Monitoring 450$ 520$ 598$ Nardini Alarm System IP Monitoring
213 Improvements: 10,000$ 10,000$ 10,000$ Annual constant
214 General Gov't Buildings 158,565$ 193,535$ 205,474$
215 Senior Engineering Technician 105,149$ 109,881$ 115,375$ Pay Grade 8 Maximum
216 - 27 Pay Periods in 2024 -$ 4,045$ -$ One pay period at 2023 salary level
217 Overtime 15,773$ 16,484$ 17,308$ 208 hours (10%) @ overtime rate
218 Seasonal Part-Time Wages 21,060$ 21,240$ 22,225$ 635 hours x $35.00
219 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap)
220 Pera 9,069$ 9,781$ 9,951$ 7.5% of salary & overtime
221 Fica 8,803$ 9,402$ 9,604$ 6.20% of salary & overtime
222 Medicare 2,059$ 2,199$ 2,246$ 1.45% of salary & overtime
223 Worker's Compensation 1,505$ 2,013$ 2,153$ $154,908/100*1.33 (March - March)
224 Office Supplies 1,400$ 3,000$ 3,200$ Office at PW facility, computers
225 - Netmotion Services 500$ 500$ 500$ Remote Connection
226 Motor Fuels 4,945$ 5,662$ 5,945$ Cyclical commodity
227 Repairs and Maintenance 1,500$ 1,500$ 1,500$ Vehicle maintenance
228 Small Tools & Equipment 3,000$ 3,500$ 4,000$ Misc equipment
229 Contract Engineering Fees 50,000$ 50,000$ 50,000$ Best guesstimate
230 - Highway 61 Turnback Visioning 50,000$ 50,000$ -$ Vision plan for access points; paid in 2024
231 Personnel Testing 180$ 180$ 180$ Random employee testing
232 Cellular Phone Charges 1,200$ 1,500$ 1,620$ $135/month (T-Mobile) + equip upgrades
233 Travel & Training 1,000$ 1,000$ 1,000$ Professional certifications
234 Automobile Insurance 706$ 810$ 972$ Segregated from PW fleet
235 Arcview Software Maintenance 550$ 585$ 620$ Autocad & engineering software
236 Tax Exempt License Renewals -$ 70$ -$ Every two years
237 Office Furniture & Equipment 1,000$ 1,000$ 1,000$ Non-electronic equipment
238 City Engineer 285,399$ 300,352$ 255,400$
239 Total General Government Expenses 2,043,280$ 2,325,921$ 2,249,500$
240 Law Enforcement Contract 1,376,302$ 1,603,370$ 1,741,841$ 7.0 Deputies, 1 Detective & 1 Sergeant
241 License Background Checks 200$ 200$ 200$ Liquor and Peddlers Licenses
242 Good Neighbor Days Patrol 11,295$ 11,860$ 12,453$ For Good Neighbor Days
243 Law Enforcement 1,387,797$ 1,615,430$ 1,754,494$
244 Fulltime Fire Chief 114,925$ 125,499$ 137,706$ Pay Grade 11 Step 2
245 - 27 Pay Periods in 2024 -$ 4,421$ -$ One pay period at 2023 salary level
246 Pera 20,342$ 22,996$ 24,374$ 17.7% of regular salary
247 Fica 7,125$ -$ -$ 6.20% of wages; Police and Fire PERA exempt from SS
248 Medicare 1,666$ 1,884$ 1,997$ 1.45% of wages
249 Worker's Compensation 14,240$ 20,188$ 15,311$ $137,706/100*$10.64 (March - March)
250 Health Insurance 31,741$ 13,349$ 13,986$ HealthPartners High-Deductible Plan
251 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
252 Dental Insurance 1,760$ 1,230$ 1,341$ Delta Dental
253 Fire Chief Salary 26,125$ -$ -$ Fulltime position approved
254 1st Asst Chief Salary 12,049$ 12,592$ 13,222$ 5% increase
255 2nd Asst Chief Salary 12,049$ 12,592$ 13,222$ 5% increase
256 Fire Marshal Salary 6,835$ 7,143$ 7,500$ 5% increase
257 Training Captain Salary 3,172$ 3,315$ 3,481$ 5% increase
258 Safety Captain Salary 3,172$ 3,315$ 3,481$ 5% increase
259 Administrative Captain Salary 3,172$ 3,315$ -$ Position Eliminated
260 Chief Engineer Salary 3,172$ 3,315$ 3,481$ 5% increase
261 Training Lieutenant Salary 2,571$ 2,687$ 2,821$ 5% increase
262 Safety Lieutenant Salary 2,571$ 2,687$ 2,821$ 5% increase
263 Administrative Lieutenant Salary 2,571$ 2,687$ 2,821$ 5% increase
264 Fire Call Wages 86,500$ 96,720$ 101,556$ Includes increased retention step increases
265 Administrative Wages 2,323$ 2,428$ 2,549$ Admin tasks performed by non-officers
266 Basic Life Support Ambulance Pay 55,705$ 65,970$ 69,269$ Switched to Fairview in 2020
267 Drill Pay 95,070$ 106,300$ 111,615$ Includes increased retention step increases
268 Conference Attendance Pay 7,800$ 8,150$ 10,260$ $171/day (prorated by a quarter of a day)
269 Burning Permit Pay 375$ 375$ 375$ Offset by permit revenue (15 X $25)
270 Maintenance Wages 1,130$ 1,181$ 2,480$ Pay for special services
271 Special Event Pay 14,250$ 14,892$ 15,637$ Per special event policy
272 College Training Pay 9,500$ 9,928$ 10,424$ Pay for college classes attended by firefighters
Page 5
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
273 Training Bonus Reimbursement 12,000$ 12,000$ 12,000$ Contingent on passing fire classes (3 x $4000)
274 Fica 22,451$ 23,039$ 24,119$ 6.20% of salaries and wages
275 Medicare 5,251$ 5,388$ 5,641$ 1.45% of salaries and wages
276 Worker's Compensation 49,078$ 59,931$ 46,060$ 17,044/100*270.22
277 Office Supplies 2,000$ 2,500$ 11,200$ Office supplies, computers (7 computers scheduled in 2025)
278 - Netmotion Services -$ 500$ 500$ Remote Connection
279 Instructional & Promotional Supplies 4,500$ 5,000$ 5,500$ Fire Prevention & open houses
280 Operating Supplies 30,000$ 35,000$ 40,000$ Fire foam, tools, supplies, computers…
281 - 7 Pagers, Service Plans & Batteries 5,500$ 6,000$ 6,500$ 7 Pagers, Service Plans & Batteries
282 - CAD System 10,000$ 10,000$ 12,000$ CAD licenses & CAD equipment upgrades
283 Motor Fuels 16,480$ 18,870$ 19,814$ Cyclical commodity
284 Medical Supplies 3,000$ 3,000$ 3,000$ Supplies for local vehicles
285 Gear & Apparel 15,000$ 17,250$ 18,630$ Uniforms, boots
286 - Shirts, Sweaters, Jackets, Caps, Badges… 4,800$ 4,800$ 5,184$ HFD branded apparel
287 - Replacement Turnout Gear 20,800$ 23,920$ 25,840$ 4 sets of replacement turnout gear x $6,460
288 - New Hire Turnout Gear 15,600$ 17,940$ 23,280$ 3 sets of new turnout ($6,460) & wildland ($1,300) gear for new hires
289 - New Hire Uniforms 1,500$ 1,725$ 1,860$ 3 sets of uniforms for new hires x $620
290 Repairs & Maintenance 31,500$ 36,000$ 41,000$ Truck & equipment maintenance
291 Building Repairs & Maintenance 19,500$ 20,500$ 21,000$ Building repairs, maintenance & security system supplies
292 - Security System Annual Support 1,500$ 2,000$ 2,000$ Card & Fob Software upgrades
293 - Holiday Lighting -$ -$ 1,000$ Holiday Lighting Installation
294 Firefighter Physicals & OSHA Testing 6,000$ 6,900$ 7,800$ OSHA fittings & pre-employ evaluation
295 - New Hire Physicals 3,000$ 3,000$ 3,750$ Psychological & medical evaluations 3 x $1250
296 Health and Wellness Program 1,000$ 1,000$ 1,000$ Gym memberships reimbursements
297 Grant Application Assistance 1,000$ 1,000$ 1,000$ Grant writing assistance
298 Building Cleaning Services (Contractual)6,300$ 6,900$ 7,500$ $625/month
299 Computer Technical Support - Metro Inet 22,326$ 23,542$ 27,902$ 9 of 46 computers
300 - Facility Wi-Fi -$ 3,400$ 3,400$ Wi-Fi Access Points & Switch
301 Telephone System Support - City of Roseville 1,429$ 1,215$ 1,327$ 19% of annual cost
302 Fire Station Phone 1,080$ 1,320$ 1,440$ Fire station main phone lines
303 Cellular Phone Charges 13,200$ 14,400$ 15,600$ Verizon Wireless = $1,300/month
304 800 Mhz Radio Fees 18,000$ 18,000$ 18,600$ Washington County
305 Code Red Mass Emergency System Fees 1,250$ 1,375$ 1,450$ Washington County
306 Business Internet - Comcast 2,340$ 2,580$ 4,200$ $350/month (Comcast) Increased Speeds
307 Travel & Training 16,000$ 17,600$ 19,000$ Professional development
308 - Fire Department International Conference -$ 9,700$ 7,700$ Out of State Conference Registration & Travel Expenses
309 College Training/Tuition Reimbursement 8,000$ 8,800$ 11,600$ Continuing Education Courses; additional leadership courses
310 - New Hires 8,000$ 8,800$ 9,600$ Basic firefighting classes - FFI/FFII/HazMat/EMR(or EMT)
311 Property Insurance 6,360$ 7,504$ 9,005$ Assumes no year-end dividends
312 Automobile Insurance 5,792$ 6,661$ 7,993$ Assumes no year-end dividends
313 Electric Utilities 11,040$ 13,028$ 13,875$ Rate Filing: 6.5% increase
314 Vehicle Heating Cost Reimbursements 1,498$ 1,767$ 1,882$ Rate Filing: 6.5% increase
315 Gas Utilities 15,985$ 18,543$ 20,119$ Rate Filing: 8.5% increase
316 Refuse Disposal 3,300$ 3,900$ 4,200$ Monthly service + large items
317 Weed Control 1,200$ 1,350$ 1,418$ Annual service bids
318 Maintenance Software Annual Support -$ -$ 2,100$ PSTrax Fleet, Building & Gear Maintenance Software
319 Copier Overage Charges 350$ 350$ 350$ Copies over the base rate + color copies
320 Copy Machine Lease 2,520$ 2,820$ 3,120$ $260/month
321 Dues 850$ 900$ 1,000$ Annual constant
322 Office Furniture & Equipment 4,000$ 4,000$ 4,000$ Non-electronic equipment
323 Fire Department 974,191$ 1,044,877$ 1,109,787$
324 Building Official 105,149$ 109,881$ 115,375$ Pay Grade 8 Maximum
325 - 27 Pay Periods in 2024 -$ 4,045$ -$ One pay period at 2023 salary level
326 Building Inspector 93,467$ 97,673$ 102,557$ Pay Grade 7 Maximum
327 - 27 Pay Periods in 2024 -$ 3,595$ -$ One pay period at 2023 salary level
328 Building Inspector 93,467$ 97,673$ 78,724$ Pay Grade 7 Minimum
329 - 27 Pay Periods in 2024 -$ 3,595$ -$ One pay period at 2023 salary level
330 Office Assistant 65,645$ 68,599$ 72,029$ Pay Grade 4 Maximum
331 - 27 Pay Periods in 2024 -$ 2,525$ -$ One pay period at 2023 salary level
332 Pera 26,830$ 29,069$ 27,651$ 7.5% of salary
333 Fica 22,179$ 24,030$ 22,858$ 6.20% of salary
334 Medicare 5,187$ 5,620$ 5,346$ 1.45% of salary
335 Health Insurance - Official 23,458$ 25,537$ 29,210$ HealthPartners High-Deductible Plan
336 Health Insurance - Inspector 32,237$ 34,409$ 32,846$ HealthPartners High-Deductible Plan
337 In Lieu of Health Insurance - Inspector 6,000$ 6,000$ -$ Coverage thru spouse ($500/month cap)
338 Health Insurance - Inspector -$ -$ 25,331$ HealthPartners High-Deductible Plan
339 Health Insurance - Assistant 19,600$ 21,041$ 23,792$ HealthPartners High-Deductible Plan
340 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
341 Dental Insurance 4,345$ 4,345$ 5,985$ Delta Dental
342 Worker's Compensation 3,655$ 4,958$ 4,928$ $296,656/100*1.33 & $72,029/100*1.07 (March - March)
343 Office Supplies 4,800$ 6,000$ 6,800$ Inspection forms, files, computers…
344 - Netmotion Services 2,000$ 2,000$ 2,000$ Remote Connection
345 Motor Fuels 6,005$ 6,876$ 7,220$ Cyclical commodity
346 Repairs and Maintenance 2,300$ 2,300$ 3,000$ Vehicle maintenance
347 Small Tools & Equipment 2,500$ 3,000$ 3,500$ Misc inspection tools
348 Uniform Services 3,960$ 3,960$ 3,960$ Safety supplies & inspection apparel
349 Cellular Phone & Data Charges 4,800$ 5,400$ 5,700$ $475/month (Verizon) + accessories
350 Travel & Training 2,750$ 3,000$ 3,250$ Required for license certifications
351 Automobile Insurance 950$ 1,094$ 1,313$ Segregated from PW fleet
352 Notary Public Fee -$ -$ -$ Notary Public Fee
353 Permit Works Annual Support 1,800$ 1,900$ 2,000$ Building permits tracking module
354 Code Enforcement Annual Support 1,800$ 1,900$ 2,000$ Complaint & violation tracking module
355 Scheduler Annual Support 900$ 950$ 1,000$ Inspections schedule module
356 Copier Maintenance 720$ 840$ 960$ $80/month
357 Scanner Lease 7,800$ 8,300$ 8,500$ Large Format Scanner Lease
358 Tax Exempt License Renewals -$ 140$ -$ Every two years
359 Dues 325$ 375$ 500$ Professional memberships
360 Permit/Planning/Code Enforcement Software:
361 - Remote Inspector Module 3,500$ -$ -$ Allows for remote inspection input (no longer use)
362 - Scheduler Module 2,100$ 2,300$ 2,500$ Updates inspections schedule remotely
363 - Permit Works Online Permitting 2,100$ 2,200$ 2,300$ Online permitting software (includes OPG-3 software updates)
Page 6
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
364 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
365 Building Inspections 554,329$ 597,130$ 605,136$
366 Animal Control Contract 10,500$ 15,500$ 16,000$ Net of pound fees
367 Animal Control 10,500$ 15,500$ 16,000$
368 Total Public Safety Expenses 2,926,817$ 3,272,937$ 3,485,417$
369 Public Works Director (1/3) 47,740$ 52,152$ 54,759$ Pay Grade 11 Maximum (1/3)
370 - 27 Pay Periods in 2024 -$ 1,837$ -$ One pay period at 2023 salary level
371 Public Works Superintendent (1/3) 29,803$ 35,037$ 38,459$ Pay Grade 8 Maximum (1/3)
372 - 27 Pay Periods in 2024 -$ 1,235$ -$ One pay period at 2023 salary level
373 Overtime (1/3)4,472$ 5,255$ 5,770$ 208 hours (10%) @ overtime rate (1/3)
374 Lead Worker 83,080$ 86,819$ 91,160$ Pay Grade 6 Maximum
375 - 27 Pay Periods in 2024 -$ 3,196$ -$ One pay period at 2023 salary level
376 Overtime 12,462$ 13,023$ 13,676$ 208 hours (10%) @ overtime rate
377 Public Works Worker 73,851$ 77,174$ 81,033$ Pay Grade 5 Maximum
378 - 27 Pay Periods in 2024 -$ 2,841$ -$ One pay period at 2023 salary level
379 Overtime 11,080$ 11,576$ 12,156$ 208 hours (10%) @ overtime rate
380 Public Works Worker 73,851$ 64,691$ 70,983$ Pay Grade 5 Step 3
381 - 27 Pay Periods in 2024 -$ 2,381$ -$ One pay period at 2023 salary level
382 Overtime 11,080$ 9,704$ 10,650$ 208 hours (10%) @ overtime rate
383 Public Works Worker 73,851$ 77,174$ 81,033$ Pay Grade 5 Maximum
384 - 27 Pay Periods in 2024 -$ 2,841$ -$ One pay period at 2023 salary level
385 Overtime 11,080$ 11,576$ 12,156$ 208 hours (10%) @ overtime rate
386 Public Works Worker 73,851$ 77,174$ 81,033$ Pay Grade 5 Maximum
387 - 27 Pay Periods in 2024 -$ 2,841$ -$ One pay period at 2023 salary level
388 Overtime 11,080$ 11,576$ 12,156$ 208 hours (10%) @ overtime rate
389 Public Works Worker 67,601$ 77,174$ 81,033$ Pay Grade 5 Maximum
390 - 27 Pay Periods in 2024 -$ 2,718$ -$ One pay period at 2023 salary level
391 Overtime 10,140$ 11,576$ 12,156$ 208 hours (10%) @ overtime rate
392 Public Works Worker 73,851$ -$ -$ Pay Grade 5 Maximum
393 Overtime 11,080$ -$ -$ 208 hours (10%) @ overtime rate
394 Mechanic 73,851$ 83,053$ 91,160$ Pay Grade 6 Maximum
395 - 27 Pay Periods in 2024 -$ 2,841$ -$ One pay period at 2023 salary level
396 Mechanic Personal Tools Differential 3,640$ -$ -$ $140 pay period (factored into salary for 2024)
397 - 27 Pay Periods in 2024 -$ 140$ -$ One pay period at 2023 salary level
398 Overtime 11,080$ 12,460$ 13,676$ 208 hours (10%) @ overtime rate
399 Pera 57,639$ 55,505$ 57,229$ 7.5% of salary & overtime
400 Fica 47,648$ 45,884$ 47,309$ 6.20% of salary & overtime
401 Medicare 11,144$ 10,731$ 11,064$ 1.45% of salary & overtime
402 Health Insurance - Director (1/3)10,369$ 11,163$ 12,642$ HealthPartners High-Deductible Plan
403 Health Insurance - Superintendent (1/3) -$ 4,711$ 5,386$ HealthPartners High-Deductible Plan
404 Health Insurance - Lead Worker 12,910$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap)
405 Health Insurance 20,949$ 22,083$ 24,471$ HealthPartners High-Deductible Plan
406 Health Insurance 27,758$ 34,809$ -$ HealthPartners High-Deductible Plan
407 In Lieu of Health Insurance -$ -$ 6,000$ Coverage thru spouse ($500/month cap)
408 Health Insurance 31,741$ 34,809$ 39,439$ HealthPartners High-Deductible Plan
409 Health Insurance 13,460$ 14,641$ 16,520$ HealthPartners High-Deductible Plan
410 Health Insurance 5,748$ 6,170$ 6,897$ HealthPartners High-Deductible Plan
411 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap)
412 In Lieu of Health Insurance 6,000$ -$ -$ Coverage thru spouse ($500/month cap)
413 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
414 Dental Insurance 10,172$ 10,292$ 9,971$ Delta Dental
415 Worker's Compensation 82,847$ 100,074$ 108,365$ $763,049/100*13.59 (March - March)
416 Office Supplies 5,000$ 7,500$ 8,400$ File folders, meeting supplies, computers…
417 - Netmotion Services 834$ 834$ 834$ Remote Connection
418 Breakroom Supplies 950$ 1,300$ 1,500$ Includes facility rentals (RLC moved to Gen Govt Bldgs)
419 Cleaning & First-Aid Supplies 2,750$ 3,250$ 3,750$ Unifirst Corporation
420 Motor Fuels 135,426$ 153,933$ 158,963$ Cyclical commodity
421 Repairs and Maintenance 100,000$ 105,000$ 110,000$ Equipment parts & repairs
422 - Emergency Siren Inspections 7,250$ 20,000$ 22,000$ Emergency siren inspections (aging sirens = increased maint)
423 - Repairs to 930 Wheel Loader Unit 326-11 20,000$ -$ -$ Wheel Loader Body Repairs (completed 2023)
424 - Street Light Repairs 44,000$ 48,000$ 52,000$ Net of insurance reimbursements
425 Street Banners 12,000$ -$ -$ Banners for CSAH 8
426 Building Repairs & Maintenance 7,000$ 9,000$ 11,000$ Garage door maint, security system supplies, plumbing repairs…
427 - Septic System Pumping 5,000$ 6,000$ 6,000$ Septic System Pumping (1/3)
428 - HVAC Maintenance & Repairs 6,000$ 11,008$ 15,745$ Repairs to mechanical units (1/3) plus add'l for balancing repairs
429 - Generator Maintenance & Repairs -$ 589$ 755$ Repairs to generator (1/3)
430 - Air Compressor Maintenance & Repairs -$ 833$ 1,500$ Repairs to air compressor unit (1/3)
431 - Security System Annual Support 1,375$ 1,375$ 1,375$ Camera, Card & Fob Software upgrades (1/3)
432 - Security System Mobile Access Subscription -$ 136$ 150$ Mobile Access (1/3)
433 - Pest Control 700$ 740$ 780$ $195/month (1/3)
434 - Holiday Lighting -$ 1,250$ 334$ Holiday Lighting Installation (1/3)
435 Street Materials 125,000$ 150,000$ 150,000$ Patching asphalt & other materials
436 - Concrete Work 85,000$ 95,000$ 105,000$ Sidewalks, curbs…
437 - Gravel Contract 80,000$ 100,000$ 120,000$ Annual gravel bids, includes shouldering material
438 - Dust Control for Gravel Roads 120,000$ 130,000$ 140,000$ Dust control gravel roads
439 Sealcoating - Pedestrian Trails 30,000$ 35,000$ 50,000$ Previously accounted for in Fund 404
440 Crack Filling 20,000$ 35,000$ 45,000$ Previously accounted for in Fund 404
441 Traffic Striping 20,000$ 20,000$ 20,000$ Previously accounted for in Fund 404
442 Sand & Salt 90,000$ 90,000$ 90,000$ Sand & salt
443 Street Signs 10,000$ 12,000$ 20,000$ Upgrade signs to regulatory standards
444 Landscaping Supplies 28,000$ 28,000$ 28,000$ CSAH 8 Irrigation & landscaping
445 - Existing Entry Monument Irrigation 20,000$ 15,000$ 15,000$ Landscape Improvements
446 Small Tools & Equipment 14,000$ 16,000$ 18,000$ Split with water & sewer
447 - Plate Compactor -$ 3,000$ -$ Purchase Plate Compactor - Purchased in 2024
448 - Tire Balancer -$ 2,000$ -$ Purchase Tire Balancer (1/3) - Purchased in 2024
449 Random Personnel Testing 540$ 765$ 855$ Amended Personnel Policy
450 Uniform Services 14,000$ 14,000$ 14,000$ Split with water & sewer
451 Building Cleaning Services (Contractual)4,200$ 4,800$ 5,040$ $420/month (1/3)
452 - Window & Exterior Washing 800$ 960$ 1,008$ Additional services above cleaning contract (1/3)
453 Computer Technical Support - Metro Inet 7,234$ 11,565$ 12,091$ 12 of 46 computers (1/3)
454 - Facility Wi-Fi -$ 2,567$ 2,567$ Wi-Fi Access Points & Switches (1/3)
Page 7
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
455 Telephone System Support - City of Roseville 527$ 448$ 489$ 21% of annual cost (1/3)
456 Safety Training 1,795$ 1,917$ 2,100$ Split with water & sewer
457 Cellular Phone Charges 7,800$ 9,000$ 9,600$ $800/month (T-Mobile) includes accessories
458 Business Internet - Comcast 3,000$ 3,000$ 3,000$ Upgrade to 100 mb speed (1/3)
459 Travel & Training 2,000$ 6,000$ 10,000$ Employee training & licenses; street sweeping & asphalt training
460 Property Insurance 6,913$ 7,743$ 9,292$ Assumes no year-end dividends
461 Property Insurance 38,500$ 8,400$ 10,080$ New PW Facility & Salt Storage Bldg
462 Automobile Insurance 9,295$ 10,689$ 12,827$ Assumes no year-end dividends
463 Electric Utilities - Public Works Facility 16,560$ 19,541$ 20,811$ Rate Filing: 6.5% (+ increase for new facility)
464 Electric Utilities - CSAH 8 Irrigation 284$ 335$ 357$ Most from Stormwater Reuse
465 Gas Utilities - Public Works Facility 18,630$ 21,610$ 23,447$ Rate Filing: 8.5% increase (+ increase for new facility)
466 Refuse Disposal & Recycling Service 7,800$ 8,400$ 9,000$ Licensed refuse hauler
467 PW Facility Weed Control 1,000$ 1,000$ 1,050$ Annual service bids (+ increase for new facility)
468 CSAH 8 & Trails Weed Control 3,300$ 3,960$ 4,158$ Annual service bids
469 - Willow Tree Control along Trails -$ -$ 15,000$ Treating willows trees along trails
470 Hwy 61/170th Roundabout Weed Control 550$ 660$ -$ Annual service bids - no longer treating
471 Alarm System Maintenance Agreement 1,000$ 1,200$ 1,440$ Annual testing and monitoring (1/3)
472 - Alarm System Monitoring 300$ 345$ 397$ Nardini Alarm System Annual Monitoring (1/3)
473 Fleet Maintenance Software Annual Support -$ 170$ 187$ Software Annual Support (1/3)
474 Scan Tool Annual Software Annual Support -$ -$ 405$ Yearly updates to vehicle diagnostic scan tool (1/3)
475 Rentals - Chipper for Tree Trimming 15,000$ 20,000$ -$ Chipper rental - Purchased Chipper in 2024
476 Rentals - Paver 10,000$ 10,000$ 10,000$ Paver Rental
477 Rentals - Copier 1,020$ 1,140$ 1,260$ $105/month
478 Copier Overage Charges 600$ 625$ 650$ Copies over the base rate
479 Tree Removal -$ -$ 20,000$ Removal of Emerald Ash Borer Diseased Trees
480 Tax Exempt License Renewals -$ 805$ -$ Every two years
481 Dues 500$ 750$ 800$ Professional memberships
482 Fleet Maintenance Software -$ 835$ -$ Electronically Track Fleet Maintenance (1/3)
483 Office Furniture & Equipment 2,500$ 2,500$ 2,500$ Non-electronic equipment
484 Streets and Roadways 2,278,842$ 2,380,415$ 2,520,837$
485 Property Insurance 10,111$ 11,324$ 13,589$ Assumes no year-end dividends
486 Street Lighting 178,609$ 210,759$ 224,458$ Rate Filing: 6.5% increase
487 Stop Lights 6,624$ 7,817$ 8,325$ Rate Filing: 6.5% increase
488 Civil Defense Sirens 315$ 372$ 396$ Rate Filing: 6.5% increase
489 Street Lighting 195,659$ 230,272$ 246,768$
490 Materials Recycling 10,000$ 13,000$ 13,000$ Net of clean up event receipts
491 Clean Up Event Supplies 500$ 500$ 500$ Receipt forms, pens, …
492 Clean Up Event Receipts (8,000)$ (7,000)$ (7,000)$ Offset clean-up event expenses
493 Promotional Recycling Materials 2,750$ 2,750$ 2,750$ As per grant agreement
494 Climb Theatre Performances 4,150$ 4,150$ 4,150$ As per grant agreement
495 Recycling 9,400$ 13,400$ 13,400$
496 Total Public Works Expenses 2,483,901$ 2,624,087$ 2,781,006$
497 Park Maintenance
498 Parks Lead Worker -$ 86,819$ 91,160$ Pay Grade 6 Maximum
499 Parks Lead Worker Differential 5,625$ -$ -$ Pay Grade 6 Maximum (factored into salary for 2024)
500 - 27 Pay Periods in 2024 -$ 3,196$ -$ One pay period at 2023 salary level
501 Overtime 843$ 13,023$ 13,676$ 208 hours (10%) @ overtime rate
502 Park Maintenance Worker 73,851$ -$ -$ Pay Grade 5 Maximum (moved to Lead Worker)
503 Overtime 11,080$ -$ -$ 208 hours (10%) @ overtime rate (moved to Lead Worker)
504 Park Maintenance Worker 64,691$ 70,643$ 77,514$ Pay Grade 5 Step 5
505 - 27 Pay Periods in 2024 -$ 2,489$ -$ One pay period at 2023 salary level
506 Overtime 9,704$ 10,596$ 11,630$ 208 hours (10%) @ overtime rate
507 Seasonal Part-Time Wages 124,800$ 182,000$ 189,280$ 7,280 hours @ $26.00
508 Pera 12,434$ 14,007$ 14,549$ 7.5% of regular salary & overtime
509 Fica 18,017$ 22,863$ 23,762$ 6.20% of salary & overtime
510 Medicare 4,214$ 5,347$ 5,557$ 1.45% of salary & overtime
511 Health Insurance 20,989$ 30,058$ 34,227$ HealthPartners High-Deductible Plan
512 Health Insurance 5,079$ 5,467$ 6,254$ HealthPartners High-Deductible Plan
513 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
514 Dental Insurance 2,375$ 2,375$ 2,589$ Delta Dental
515 Unemployment 6,500$ 6,500$ 6,500$ City pays 100% of chargeable claims
516 Worker's Compensation 25,660$ 44,663$ 48,742$ $383,260/100*12.17 (March - March)
517 Motor Fuels 18,975$ 21,750$ 22,838$ Cyclical commodity
518 Repair & Maintenance 32,000$ 35,000$ 38,000$ Equipment parts & repairs
519 Hanifl Shelter:
520 - Restroom & Cleaning Supplies 2,000$ 2,500$ 2,625$ Restroom, cleaning & building supplies
521 - Building Repair & Maintenance 3,100$ 3,700$ 4,885$ Building repairs, maintenance, painting & security system supplies
522 - Access Control System 21,550$ 14,080$ -$ Access Control System Installation; completed
523 - Facility Wi-Fi -$ 4,300$ 5,200$ Wi-Fi Access Points & Switch
524 - Security System Annual Support 700$ 1,000$ 1,000$ Card & Fob Software upgrades
525 - Refuse Disposal & Recycling Service -$ 3,420$ 3,900$ $325/month
526 - Contract Cleaning 1,800$ 2,100$ 2,400$ $200/month
527 - Window & Exterior Washing 1,000$ 1,200$ 1,260$ Additional services above cleaning contract
528 - Tables -$ -$ 16,000$ Replace Tables at Hanifl Shelter
529 Lions Park Pavilion:
530 - Restroom & Cleaning Supplies 4,000$ 8,000$ 8,400$ Restroom, cleaning & building supplies
531 - Pavilion Operating Supplies 5,000$ 7,000$ 7,350$ Building operating supplies
532 - Pavilion Bldg Repair & Maintenance 7,000$ 9,000$ 14,450$ Building repairs, mntc, painting & security system/camera supplies
533 - HVAC Maintenance & Repairs 5,000$ 6,825$ 7,166$ Contracted mechanical services
534 - Pest Control 1,500$ 1,800$ 2,100$ $175/month
535 - Holiday Lighting 5,000$ 5,000$ 1,000$ Holiday Lighting Installation
536 - Facility Wi-Fi 1,950$ 5,200$ 5,200$ Wi-Fi Access Points & Switch
537 - Security System Annual Support 2,225$ 2,225$ 2,225$ Camera, Card & Fob Software upgrades
538 - Refuse Disposal & Recycling Service 9,000$ 9,000$ 6,000$ $500/month
539 - Contract Cleaning 19,800$ 30,000$ 31,200$ $1,600/month plus additional events
540 - Window & Exterior Washing 1,200$ 1,440$ 1,512$ Additional services above cleaning contract
541 Park Signs -$ -$ 40,000$ Replacement Park Signs
542 Landscaping Supplies 13,200$ 20,200$ 20,200$ Plantings, irrigation systems, etc
543 - Engineered Fiber Mulch -$ -$ 11,000$ Re-mulch 2 to 3 parks each year
544 - Lions Park Pavilion Planters 5,000$ 5,250$ 5,500$ Lions Park Pavilion planter boxes
545 - Baseline Subscription & Mntc -$ 8,250$ 4,500$ Allows for online access to irrigation systems
Page 8
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO.DESCRIPTION BUDGETED BUDGETED BUDGETED
546 Small Tools & Equipment 6,000$ 8,000$ 10,000$ Weed whips, shears etc…
547 - Trak Mats for Bobcat 4,000$ 4,000$ 4,000$ Bobcat trak mats
548 - Blade Sharpening System -$ 3,000$ 3,000$ To sharpener mower blades
549 - Bearcat Debris Loader -$ 10,000$ -$ Debri Vacuum Shredder with Trailer - Purchased in 2024
550 Random Personnel Testing 120$170$190$ Amended Personnel Policy
551 Cellular Phone Charges 3,300$ 3,600$ 3,900$ (T-Mobile) includes accessories
552 - Data Plan for Cradle Point at Hanifl 1,860$ 720$780$ $65/month Allows for keycard access at Hanifl
553 Internet for Hanifl Shelter -$ 4,200$ 4,200$ Allows for Wifi at Hanifl
554 Travel & Training 1,980$ 2,500$ 3,500$ Shade tree and other training courses
555 Property Insurance 51,475$ 57,652$ 60,535$ Hanifl shelter rated separately
556 - Lions Park Pavilion 35,267$ 39,499$ 43,449$ Property Insurance
557 - Lions Park Play Equipment 5,162$ 5,523$ 6,075$ Property Insurance
558 Automobile Insurance 1,711$ 1,968$ 2,362$ Segregated from PW fleet
559 Electric Utilities 2,015$ 2,378$ 2,533$ Rate Filing: 6.5% increase
560 Electric Utilities - Hanifl Park Shelter 3,450$ 4,071$ 4,336$ Rate Filing: 6.5% increase
561 Gas Utilities - Hanifl Park Shelter 4,347$ 5,043$ 5,472$ Rate Filing: 8.5% increase
562 Electric Utilities - Lions Park 14,794$ 17,457$ 18,592$ Rate Filing: 6.5% increase
563 Gas Utilities - Lions Park 11,622$ 13,920$ 15,103$ Rate Filing: 8.5% increase
564 Weed Control - Hanifl Fields 8,605$ 9,035$ 9,487$ Broadleaf weed & grub control at Hanifl Fields
565 Weed Control - Lions Park 5,500$ 5,775$ 6,064$ Broadleaf weed & grub control at Lions Park
566 Weed Control - All Other City Parks 15,000$ 16,500$ 17,325$ Broadleaf weed control at all other parks, additional parks added
567 Toilet Rental 17,500$ 19,000$ 19,950$ Rentals
568 Equipment Rentals 2,000$ 2,500$ 2,500$ Sod cutters, mulch blower…
569 Tax Exempt License Renewals -$ 210$-$ Every two years
570 Alarm System Maintenance Agreement 2,500$ 3,000$ 3,500$ Annual testing and monitoring
571 - Alarm System Monitoring 450$520$598$ Nardini Alarm System IP Monitoring
572 Subtotal Park Maintenance 745,520$ 948,527$ 1,038,799$
573 Park Planning & Programming
574 Full-time Salaries 93,467$ 97,673$ 102,557$ Pay Grade 7 Maximum
575 - 27 Pay Periods in 2024 -$ 3,595$ -$ One pay period at 2023 salary level
576 Pera 7,010$ 7,595$ 7,692$ 7.5% of regular salary
577 Fica 5,795$ 6,279$ 6,359$ 6.20% of wages
578 Medicare 1,355$ 1,468$ 1,487$ 1.45% of wages
579 Health Insurance 12,711$ 13,563$ 15,284$ HealthPartners High-Deductible Plan
580 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
581 Dental Insurance 1,230$ 1,230$ 1,341$ Delta Dental
582 Worker's Compensation 795$1,079$ 1,147$ $102,557/100*1.07 (March - March)
583 Office Supplies 1,600$ 2,500$ 2,700$ Calculators, pens, paper, computers
584 - Netmotion Services 500$1,000$ 1,000$ Remote Connection
585 - Mentimeter Subscription 200$250$275$ Facilitate virtual meetings
586 Recreation Program Supplies & Expenses:6,000$ 6,000$ 6,000$ Offset by sponsorships & registration fees
587 Travel & Training 1,500$ 1,500$ 1,500$ Mileage, seminars…
588 Room Scheduling Software Annual Support 3,000$ 3,500$ 4,000$ Civic Rec Annual Support (1/2)
589 Dues and Memberships 500$1,000$ 1,200$ Professional memberships (Planner & Lead Worker)
590 Room Scheduling Software:
591 - Civic Rec Rental Software 5,000$ -$ -$ Room rental scheduling software (1/2)
592 - GIS Integration 2,000$ -$ -$ GIS Integration into Civic Rec Software (1/2)
593 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
594 Subtotal Park Planning & Programming 144,663$ 150,232$ 154,541$
595 Total Parks and Recreation Expenses 890,183$ 1,098,759$ 1,193,340$
596 Community Development Assist - Vacant 56,689$ 59,240$ 62,202$ Pay Grade 5 Minimum
597 Internships 20,800$ 21,840$ 21,840$ 1,040 hours @ $21.00/hr.
598 Pera 4,252$ 4,443$ 4,665$ 7.5% of regular salary
599 Fica 4,804$ 5,027$ 5,211$ 6.20% of wages
600 Medicare 1,124$ 1,176$ 1,219$ 1.45% of wages
601 Worker's Compensation 659$864$940$ $84,042/100*1.07 (March - March)
602 Health Insurance 21,425$ 22,701$ 25,331$ HealthPartners High-Deductible Plan
603 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible
604 Dental Insurance 1,760$ 1,760$ 1,918$ Delta Dental
605 Office Supplies 3,000$ 4,000$ 4,000$ Paper & cartridges for plotter, computers
606 - Netmotion Services 500$500$500$ Remote Connection
607 Travel & Training 1,000$ 1,000$ 1,000$ Annual constant
608 Promotional Marketing 5,000$ 5,000$ 5,000$ Promotional marketing
609 Notary Public Fee 175$200$200$ Notary Public Fee
610 Software Maintenance Contracts 775$815$855$ ArcGis Desktop Software upgrades
611 Dues and Memberships 600$600$600$ Professional memberships
612 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment
613 Total Community Development Expenses 124,563$ 131,166$ 137,480$
614 Remit State Fire Aid 114,661$ 131,582$ 131,582$ Offset by State Fire Aid
615 Firemen's Relief 114,661$ 131,582$ 131,582$
616 League of MN Cities 18,833$ 19,325$ 20,485$ Population based dues
617 Metro Cities 5,911$ 6,083$ 6,333$ Imposed by Metro Cities Board
618 Sam's Club 180$200$220$ Corporate account
619 Sensible Land Use Coalition 250$250$275$ Allows for reduced session fees
620 Hugo Business Association 150$175$200$ EDA membership
621 White Bear Chamber 610$640$670$ Washington County wide association
622 Dues & Memberships 25,934$ 26,673$ 28,183$
623 NW Youth & Family Services 16,275$ 17,073$ 17,671$ Youth Diversion Program
624 Forest Lake Youth 16,275$ 17,073$ 17,671$ Youth Diversion Program
625 Historical Society 3,000$ 3,000$ 3,000$ Historical Society
626 - Historical Society Intern 2,000$ 2,100$ 2,100$ 100 hours @ $21.00
627 - Fica 124$130$130$ 6.20% of wages
628 - Medicare 29$30$30$ 1.45% of wages
629 - Workers Comp 17$21$22$ $2,100/100*1.07 (March - March)
630 YMCA Board Membership 1,500$ 1,500$ -$ Eliminated due to YMCA restructuring
631 Kidz'N Biz Fest 750$1,000$ 1,000$ On-going contribution
632 Contributions 39,970$ 41,927$ 41,625$
633 Newsletter Postage 2,800$ 3,550$ 4,000$ 2 newsletters per year
634 Newsletter Printing 9,015$ 9,815$ 11,025$ 2 newsletters per year
635 Miscellaneous 4,200$ 7,750$ 8,250$ Something always comes up
Page 9
CITY OF HUGO
2025 GENERAL FUND EXPENSE BUDGET
LINE ACCOUNT 2023 2024 2025 NOTES TO LINE ITEMS
NO. DESCRIPTION BUDGETED BUDGETED BUDGETED
636 Group Disability Insurance 16,075$ 17,125$ 19,845$ Short and long term coverage
637 - Mandated MN Paid Family & Medical Leave -$ -$ -$ Placeholder - Premiums to start in 2026 (est 1.2% of Gross Wages)
638 Truth in Taxation Costs 3,500$ 3,500$ 3,500$ Charged by Washington County (new requirements in 2023)
639 Assessment Collection Fees 1,000$ 1,200$ 1,400$ Charged by Washington County (1/3)
640 Miscellaneous Unallocated 36,590$ 42,940$ 48,020$
641 Total Unallocated Expenses 217,155$ 243,122$ 249,410$
642 General Fund Expenses (Subtotal) 8,685,899$ 9,695,992$ 10,096,152$
643 Transfer to Reserves 200,000$ 200,000$ -$ Flat Tax Rate Stabilization
644 Transfers Out -$ -$ -$ Transfers Out
645 Other Financing Uses 200,000$ 200,000$ -$
646 General Fund Expenses (Total) 8,885,899$ 9,895,992$ 10,096,152$
Page 10
CITY OF HUGO
TAX RATES
Pay 2023 Pay 2024 Dollar Percent Pay 2025 Dollar Percent
Final Final Change Change Proposed Change Change
Special Levies
Debt Service Levy - 2011 Imps & 2020 CIP 454,794$ 452,928$ (1,866)$ -0.41% 455,645$ 2,717$ 0.60%
Tax Abatement Levy - Lions Park Abate Bonds 537,380$ 540,109$ 2,729$ 0.51% 542,210$ 2,101$ 0.39%
992,174$ 993,037$ 863$ 0.09% 997,855$ 4,818$ 0.49%
Subject to Levy Limits
General Fund Levy 8,138,754$ 8,967,181$ 828,427$ 10.18% 9,140,036$ 172,855$ 1.93%
Stormwater Utility Levy 278,788$ 278,788$ -$ 0.00% 278,788$ -$ 0.00%
Firefighter's Relief Levy 27,158$ 27,869$ 711$ 2.62% 29,176$ 1,307$ 4.69%
Equipment Purchasing Levy 300,000$ 300,000$ -$ 0.00% 300,000$ -$ 0.00%
Park Improvement Levy 92,000$ 92,000$ -$ 0.00% 92,000$ -$ 0.00%
Capital Improvement Levy 1,160,000$ 1,660,000$ 500,000$ 43.10% 1,160,000$ (500,000)$ -30.12%
9,996,700$ 11,325,838$ 1,329,138$ 13.30% 11,000,000$ (325,838)$ -2.88%
Certified Property Tax Levy 10,988,874$ 12,318,875$ 1,330,001$ 12.10% 11,997,855$ (321,020)$ -2.61%
Less: Fiscal Disparities (923,170)$ (887,514)$ 35,656$ -3.86% (1,015,758)$ (128,244)$ 14.45%
Local Portion of Levy 10,065,704$ 11,431,361$ 1,365,657$ 13.57% 10,982,097$ (449,264)$ -3.93%
Tax Rate Calculations:
Local Portion of General Expense 9,156,882$ 10,509,867$ 10,068,722$
Divided by Tax Capacity 27,634,266$ 31,260,835$ 13.12% 30,133,710$ -3.61%
Urban Tax Capacity for General Expense 33.136% 33.620% 33.413%
Less 10% for Rural -3.314% -3.362% -3.341%
Local Portion of Debt Service Levy 908,822$ 921,494$ 913,375$
Divided by Total Tax Capacity 28,090,842$ 31,754,074$ 13.04% 30,609,166$ -3.61%
Tax Capacity for Debt Service 3.235% 2.902% 2.984%
Total Urban Tax Rate 36.371% 36.522% 0.41% 36.397% -0.34%
Total Rural Tax Rate 33.058% 33.160% 0.31% 33.056% -0.31%
From County Assessment Report
Median Est Market Value Single-Family 484,900$ 467,400$ -3.61%
Median Est Market Value Townhome/Condo 280,400$ 268,400$ -4.28%
From County Tax Department
Median Taxable Value Prior to Exclusion Combined 409,950$ 389,400$ -5.01%
Market Value Exclusion (345)$ (11,504)$
Median Taxable Value After Exclusion 409,606$ 377,896$ -7.74%
Tax Capacity 4,096$ 3,779$
Net Tax 1,496$ 1,375$ -8.06%
Dollar Change (121)$
Page 11
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Reconstruction - Urban
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Reclamation
2029 Street Improvement Project
Reconstruction - Urban
Reclamation
Parcel Boundaries
City Boundary
Lakes
Parks
0 3,500
Feet¯2025 - 2029 Capital Improvement Plan
City of Hugo, Mn Document Path: K:\023507-000\GIS\Maps\Capital Improvement Plan\Capital Improvement Plan.aprx Date Saved: 8/26/2024 1:09 PM1 inch = 3,500 feet