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2. Financing Alternatives CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone: 952.227.1100 Fax: 952.227.1110 Building Inspections Phone: 952.227. 1180 Fax: 952.227.1190 Engineering Phone: 952.227.1160 Fax: 952.227.1170 Finance Phone: 952.227.1140 Fax: 952.227.1110 Park & Recreation Phone: 952.227.1120 Fax: 952.227. 1110 Recreation Center 2310 Coulter Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952.227.1130 Fax: 952.227.1110 Public Works 1591 Park Road Phone: 952.227.1300 Fax: 952.227.1310 Senior Center Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.US Q\ MEMORANDUM TO: Park & Recreation Commission FROM: Greg Sticha, Finance Director (,. ') . DA TE: October 27, 2009 SUBJ: Financing Alternatives BACKGROUND Todd Hoffman asked me to discuss some of the various financing alternatives available for use on park and recreation capital improvement projects with the COmlll1SS10n. The different financing alternatives available to you are relatively limited. This is primarily due to the limitation of the incoming resources you have. The funds receipted into the park dedication fund (as I am sure you are aware), are from park dedication fees paid at the time a property is developed. There are no other significant resources that come into the park dedication fund on a regular basis to fund projects. The only other significant revenue source available to you would be a tax referendum or tax levy dollars. In these difficult financial times, any new tax levy, regardless of the benefit or project, would be a very challenging obstacle to overcome. Knowing that the resources are limited, the key is to have smart long term financial plans in place to use the limited resources wisely. I think your commission has done an excellent job in doing just that. Based on the document that Todd has provided to me, it appears your commission is aware of that and has prepared a very comprehensive long-term planning document. You do have the option of bonding or issuing debt to advance projects if cash flow is a problem with financing larger projects. I will discuss the limitations of doing this with the commission on the 2ih, the largest being that a dedicated financial revenue stream needs to be identified to repay any debt that is issued. ATTACHMENT 1. Park Dedication CIP 2. Park Revenue & Expense Projections 3. Tax Levy Impact Spreadsheet 4. Debt Levy Schedule 5. Revolving Assessment Construction Fund Schedule 6. History of Past Park & Recreation Referendums f\gregs\council\2009\park comm IO-27.docx Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow City of Chanhassen, MN Capital Improvement Program 2010 thru 2014 PROJECTS BY FUNDING SOURCE Source Project# Priority 2010 2011 2012 2013 2014 Total IPark Dedication Fund I Hwy 101 North/Pleasant View Rd Trail Connections PK&T-029 nfa 400,000 400,000 Picnic Tables/Park Benches PK& T-042 nfa 10,000 10,000 10,000 10,000 10,000 50,000 Trees PK& T-043 nla 25,000 25,000 25,000 25,000 25,000 125,000 Hwy 41 Pedestrian UnderpasslTrail Grant Match PK& T-069 nla 400,000 400,000 Tennis Courts PK& T-072 nla 125,000 125,000 Rice Marsh Lake Trail PK&T-074 nla 375,000 375,000 Liberty at Creekside Trail PK& T-075 n/a 275,000 275,000 Bluff Creek Drive Gap Trail PK& T-083 nla 390,000 390,000 Pedestrian Trail to Arboretum PK& T-098 nla 500,000 500,000 Chanhassen Native Preserve Trail, Final Phase PK& T-099 nla 90,000 90,000 Manchester Park, Phase 1 Development PK&T-102 nfa 100,000 100,000 Highway 41 Pedestrian Stairway PK&T-104 nla 100,000 100,000 Roundhouse Park Playground Phase II PK&T-105 nfa 25,000 25,000 Sugarbush Park Playground Phase II PK& T-106 nfa 25,000 25,000 City Center Park Band ShelVPoles/Fabric PK&T-107 nfa 45,000 45,000 TH5 Pedestrian Underpass at Minnewashta PK&T.108 nla 80,000 80,000 Lyman Boulevard Improvements ST-003 nla 200,000 200,000 Park Dedication Fund Total 580,000 1,005,000 500,000 510,000 710,000 3,305,000 GRAND TOTAL 580,000 1,005,000 500,000 510,000 710,000 3,305,000 City of Chanhassen Park Dedication Fund History Increase (Decrease) Year End Year Revenues Expenses In Fund Balance Fund Balance 2001 $435,167 $503,661 ($68,494 ) $1,735,991 2002 477,237 1 ,543,166 (1,065,929) 670,062 2003 1,165,011 1,269,639 (104,628) 565,434 2004 616,334 264,194 352,140 917,574 2005 930,450 79,854 850,596 1,768,170 2006 2,286,277 476,006 1,810,271 3,578,441 2007 741,294 731,736 9,558 3,587,999 2008 626,267 589,020 37,247 3,625,246 2009 100,000 1,595,000 (1,495,000) 2,130,246 2010 100,000 580,000 (480,000 1,650,246 2011 300,000 1,005,000 (705,000 945,246 2012 300,000 500,000 (200,000 745,246 2013 300,000 510,000 (210,000) 535,246 2014 300,000 710,000 (410,000) 125,246 Park Dedication Fund History and Predicted Future Performance $4,000,000 $500,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 ......Revenues ~Expenses -e- Year End Balance C:\Documents and Settings\dwashburn\Local Settings\Temporary Internet Files\Content.Outlook\C1291 E28\park dedication history-1 (2).xls __J CITY OF CHANHASSEN (DECEMBER) TAX LEVY 2010 Budget 2009 2010 Percent TAX CAPACITY BASED TAX LEVY Levy Levy Increase General Fund $7,173,500 $7,380,000 2.88% 206,500 Capital Replacement Fund (for equipment) 824,000 824,000 0.00% Pavement Mgmt Fund (Sealcoating) 267,875 200,000 -25.34% General Obligation Debt 297,900 0 -100.00% General Obligation Debt (212 Bonds) 285,000 337,500 18.42% Audubon 350,000 0.00% Public Works Facility 599,300 100.00% Debt of Other Agencies (EDA) 122,603 122,195 -0.33% TOTAL TAX CAPACITY BASED TAX LEVIES $8,970,878 9,812,995 9.39% MARKET VALUE TAX LEVY Park Referendum 972,700 -100.00% Library Referendum 491,300 496,400 1.04% TOTAL MARKET VALUE TAX LEVY $1,464,000 $496,400 -66.09% Use of cash reserves to buy down debt levies ($360,313) ($96,205) TOTAL TAX LEVY $10,074,565 $10,213,190 1.38% Dollar Increase $138,625 LEVY MAX Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5 Full FTE + Full FTE + Full FTE . Minus 1 FTE- Minus 2 FTE - Deputy + $53K Deputy. $53K Deputy. $53k Deputy. $53k Deputy. $53k Taxes applied to: General Fund $ 7,593,223 $ 7,540,000 $ 7,452,000 $ 7,380,000 $ 7,320,000 Capital Replacement 824,000 824,000 824,000 824,000 824,000 Pavement Mgmt 200,000 200,000 200,000 200,000 200,000 Total Levy subject to levy limits $8,617,223 $8,564,000 $8,476,000 $8,404,000 $8,344,000 Bond Funds 1,555,395 1,555,395 1,555,395 1,555,395 1,555,395 Audubon 350,000 350,000 350,000 350,000 350,000 Reduction in OS Levy (96,205) (96,205) (96,205) (96,205) (96,205) Total $10,426,413 $10,373,190 $10,285,190 $10,213,190 $10,153,190 Tax Generation Capacity Prior Year $10,074,565 $10,074,565 $10,074,565 $10,074,565 $10,074,565 New Construction $139,000 $139,000 $139,000 $139,000 $139,000 Exsiting MV Inc $0 $0 $0 $0 $0 TIF Dist 1 $0 $0 $0 $0 $0 Eden Trace TIF $0 $0 $0 $0 $0 Gateway TIF $0 $0 $0 $0 $0 Total Capacity $10,213,565 $10,213,565 $10,213,565 $10,213,565 $10,213,565 Estimated Effect on avg Taxpayer 2.08% 1.56% 0.70% 0.00% -0.59% Estimated Dollar Effect on avg Taxpayer $ 18.80 $ 14.10 $ 6.40 $ $ (5.30) ~ Q) " " :1 c Q) ~.~ ~a; ",--'", .<::x", u~o '6",:b BS~ &~~., u<(~-g g~gs "'~ :5 -Q) _l!!O gQ)", O"Q) I-Q)", (!)" o '" ~~~~~~~~~~g~~~g~ ~g;it~~~~~Nr-:g~~~~ ~~~~~~~~~~~~~~~~ '0 ~~"~ :go~ CI) CO(lO('l)('I)U')O ~;};~g~~ NNNNN~~ ~~~~~~ 8~'e- ",oa. 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CITY OF CHANHASSEN HISTORY OF PAST PARK AND RECREATION REFERENDUMS June 14, 1997 Failed Passed X Park, Open Space and Trail Yes 1,142 No 707 Margin 435 Should the City of Chanhassen be authorized to issue and sell its General Obligation Bonds in an amount not to exceed $4,900,000 to finance the acquisition and betterment of park, trail, and open space recreational facilities? November 6, 1990 Community Center Adjacent Main Fire Station Failed Passed X Yes 1609 November 8, 1988 Trails Failed Passed X February 24, 1988 Failed Passed X Yes 2586 No 3745 No 2594 Margin 2136 Margin 8 Shall the City of Chanhassen borrow money by selling its General Obligation Bonds in an amount not to exceed $4,100,000 to pay for the acquisition, construction, betterment and equipping of a community center facility in the City? Shall the City of Chanhassen issue and sell its General Obligation Bonds in an amount not to exceed $800,000 for the construction of a multipurpose trail system in the City? Community Center on Chanhassen Bowl Property, Lake Ann Park Expansion, Trails and Acquisition of Parkland Yes 773 No 934 Margin 161 Shall the City of Chanhassen issue and sell its General Obligation Bonds in an amount not to exceed $2,600,000 for the construction and equipping of a multipurpose community center? Failed Passed Yes No Margin X 934 771 163 Shall the City of Chanhassen issue and sell its General Obligation Bonds in an amount not to exceed $300,000 for the improvement of Lake Ann Park X 852 854 2 Shall the City of Chanhassen issue and sell its General Obligation Bonds in an amount not to exceed $800,000 for the construction of a multipurpose trail system in the City? X 854 850 4 Shall the City of Chanhassen issue and sell its General Obligation Bonds in an amount not to exceed $300,000 for the acquisition of parklands in the City? November 4, 1969 Acquisition of Parkland Failed Passed Yes No Margin X 452 350 102 Shall the Village of Chanhassen borrow money by issuing its General Obligation Bonds in the amount of $250,000 to provide funds for the acquisition and betterment of parks? G: \park\th \h istoryofpastpark&recreferendums