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CITY OF CHANHASSEN
CARVER AND HENNEPIN COUNTIES, MINNESOTA
RESOLUTION
DATE: October 15, 1979
RESOLUTION NO:
7 9- 6 5
MOTION BY:
Mayor Hobbs
SECONDED BY COUNCILMAN: Matthews
A RESOLUTION REQUESTING RECONSIDERATION OF CARVER COUNTY'S 1980
PROPERTY TAX LEVY
WHEREAS, The Carver County Board has set its 1980 levy
certifications at the level of 44% higher than 1979; and
WHEREAS, Such increase shall pose a significant financial
hardship on all citizens of the County; and
WHEREAS, Such levy appears to have exceeded the authority
given to the County by voters within the County as a part of the
referendum presented by the County in 1979 in regards to gravel
road resurfacing; and
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WHEREAS, Various other operational expenses have significantly
increased;
NOW, THEREFORE, The City of Chanhassen hereby requests that
the Carver County Board reconsider their previous action in setting
their 1980 levy in light of the above points and as further outlined
in the attached Exhibit A.
Passed and adopted by the City Council of the City of Chanhassen,
this 15th day of October, 1979.
ATTE~/2 OfL~
Don Ashworth, City Manager
YES NO
Mayor Hobbs None
Councilman Pearson
Councilman Matthews
. Councilman Geving
Councilman Neveaux
Exhibit A
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1980 Carver County Budget
CETA FUNDING: Reimbursements to the County through the Federal
Comprehensive and Training Act for 1979 is estimated to be $460,000.
This represents receipts for approximately 3/4 of the year as a
majority of funding reimbursements ceased in September. In the work-
sheets used for adopting the 1980 levy, no estimated receipts were
shown for this category; although current estimates are now estimated
at $70,000. In either case, the loss in revenues from federal
resources places the total burden of continuing funding of the
approximate 50 to 60 positions totally back on the property tax
payer. As long as there were only minor costs to the Count~ make-
shift work could be found or employees hired in positions
for which there was no money. However, now that the federal
monies have effectively ceased, can we expect the tax payer to pay the
additional 20% needed to continue these positions?
WELFARE: No information was avai'1abl:~ on how or why the levy
was increased from $800,000 to $900,000. However, this increase
appears questionable in light of the 1979 legislation which increased
the State share of welfare costs from 60% in 1979 to 70% for 1980.
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PERA: How an error could occur in this account is unknown
(typically a large increase or decrease is readily visible) as is
the case in 1980 where the levy increased from $121,900 to $299,351.
However, assuming a goof was made in the levy for 1979, the pension
costs had to be paid. This means that the additional levy is primarily
to rebuild a "fund balance". This is not questioned; however, the
necessity to repay this (all at one time) places additional burden
on the 1980 tax payer.
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BUILDING: The levy adopted for 1980 is $129,500. This is an
amount sufficient to retire construction in excess of $1,500,000.
However, there is no debt which currently needs to be retired.
Therefore, it is assumed that the County is using an operational
levy limit to set aside monies for a future construction program.
Three significant fallacies appear to exist with this philosophy -
1) if the construction were necessary, voters should have a right to
make this decision, as is currently being proposed in Chanhassen.
If this were approved by voters, construction could begin immediately,
at fixed prices, at no more of a cost than is presently being paid
by the taxpayer without his approval; 2) that taxpayers today are
being forced to pay for a possible new building which they in all
likelihood, will never benefit from; and 3) that historical trends
will reflect that the increased cost of construction and interest
over;a ten year period will equal or exceed monies saved during that
period. In essence property tax payers will be paying taxes for the
next 10, 15 or 20 year period (assuming that such would pay the
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cost of a certain sized building at a future date) ,only to find the
costs have doubled, tripled, or quadrupled. The current tax payer
loses, but also the future tax payer loses as he has gained nothing
from the taxes paid by those before him.
In light of overall increases proposed by the County, the necessity
of making this type of levy should be reviewed.
ROAD AND BRIDGE: Less than one year ago the County proposed a
$3.8 mill10n dollar bond issue for "gravel road surfacing" throughout
the County. The rationale presented in that referendum was the
fact that of the $900,000+currently being spen~ approximately $400,000+
was being spent for gravel road surfacing. If this amount were pledged
to paying debt, the County could immediately construct the roads
($3.8 million) at fixed dollars and the tax payer would not pay any
more than he is currently paying. As a part of of the information
presented was the fact that the "new" debt payments would then be
reduced from the current levy amounts, i.e. $900,000 minus $400,000
supposedly equalling $500,000. Excerpts of news releases printed in
the Carver County Herald include:
"It is estimated that a $3.8 million bond issue payable
over a 15 year perIDod would require annual bond repayment for
principal and interest of approximately $380,000. While this may
vary slightly based on actual bond sales, it is reasonable to
conclude that it will be substantially less than $440,000
per year spent on the average during recent years."
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"It is estimated that the average annual bond payment will
require a 3.31 mill levy."
"This 3.31 mill requirement however does not increase taxes
because it would be accompanied by an equivalent reduction in the
county road and bridge levy."
"Approval of this bond issue should result in a no increase
of taxes in Carver County."
"Cttrrent legislation does place a limit on local governments
in regard to the amount of tax dollars they can raise through
the local property tax. This limitation is based on the per
capital expenditures of the local government during the preceeding
year and is basically limited to a six percent increase in per
capita expenditures. Carver County is ~lose to its limit in terms
of the amount of taxes it can levy."
"The law however does not apply to bonded indebtedness."
"It is the expressed intention of the current County Board
to reduce the road and bridge property tax levy by an amount
equal to that necessary to make the annual bond payments."
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The above information appears to clearly state that the 1980
levy would be approximately $380,000 for bond redemption (gravel
road surfacing) and approximately $500,000 for road and bridge
(the old $900,000+ minus $400,000+). The actual levy was $380,000
for debt retirement, but instead of $500,000 for road and bridge,
the actual levy was set at $1,427,560.
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The cause of the increase is obvious - inflation. However, to
place this increase on the property tax rolls should be strongly
reconsidered as:
1). Such is contrary to what was told the voters regardless
of the validity of the reasons. If the reasons are
valid, the issue should be presented to confirm voter
desires.
2). The County was supposedly at its levy limits. To use the
authority given by the voters to increase the levy of the
County, without voter approval cannot be supported.
3). A major problem appears to be the constant or declining
dollars received from shared gasoline taxes. However,
to adopt a policy of paying this declining dollar
difference through local property taxes lessens support
for dhangingthe state gasoline tax. If, as a result of
public pressure, gasoline taxes are increased, the
State share of the construction would increase to its'
proper level and spread road construction costs over a
wider basis (state) rather than totally on the local
tax payer.
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4). The previous construction program was on a pay-as-you-go
basis. With the voter approval, construction, hypothetically,
would be completed over a three year period and repaid
by future tax payers. As inflation exceeded the ability
of the County to complete the work, additional monies
were found necessary, i.e. the necessity of increasing the
levy from the planned $500,000 to $1,427,560. This
decision combines the two methods of financing and places
the greatest burden on the current taxpayer. For example,
if the total projected deficits were to be presented again
to the voters, this deficit could potentially be paid
through an additional levy of $100,000 per year for the
next 15 years. The alternative would be to use available
monies for as many priorities as such would fund and
switch to the pay-as-you-go method for remaining costs.
Hypothetically, this would also be $100,000 per year
(there is no way to get away from a new $500,000 - $600,000
allocation). Naturally, this later option has the same
pit falls that were incurred when this issue was first
considered in 1978. However, in either case, current
property tax payers would not receive the full brunt of
the costs.
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Probable Effects on property Taxes: It is the estimate of the City
that the tax increase approval by the County Board will have the
following probably effects on 1980 taxes. These estimates do not
include an additional $225 homestead tax credit given by the State.
However, without the increase approval by the County, the full
amount of this reduction would have reverted to property tax
payers.
If Your Total 1979
Taxes Were:
Included in Your Total
Taxes are Taxes to the
County, Which for 1979
Were:
The Increase Voted by
the County Would Raise
this by an Additional:
$ 900
1,100
1,300
1,500
$317
368
420
472
$139
162
185
208