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Fiscal Year 2023 Dollars and Cents Public Information BrochureCity of Dubuque City Council Meeting ITEM TITLE: SUMMARY: SUGGESTED DISPOSITION: Copyrighted April 18, 2022 Action Items # 7. Fiscal Year 2023 Dollars and Cents Public Information Brochure City Manager providing a copy of the Fiscal Year 2023 Dollars and Cents public information brochure. Suggested Disposition: Receive and File ATTACHMENTS: Description Type Dollars and Cents FY2023 Supporting Documentation � DOLLARS :a0 � AND CENTS FY2023 0 0 0 0 0 0 0 e a 0 0 0 0 0 0 0 0 —0-0 0 0 0 0 o a. Wcity Portion of Property Taxes City of Dubuque FY2023 Property Tax Rate $20 • $9.7169 per thousand dollars assessed value • Decrease of 1.74% from FY2022 $16 Property op Property from FY2022 from FY2022 Residential $22.74 more 2.96% increase Commercial $105.40less 3.43% decrease Industrial $131.28less 2.88% decrease Multi -Residential $126.11less 7.20% decrease Property Tax Rate $9.8890 Property Tax Rate $9.7169 % Change 1.74% decrease $12 $8 $4 $0 City Property Tax Rate Comparison $18.97 $16.78 $17.56 $17.83 $14.99 $15•44 $15.73 $16.03 $11.79 $9.72 $9.83 $9.95 O Qepi Sao �o �a �\00 Oa° Oas eaG\ S�O�s Oeaa� • Highest -ranked city (Waterloo - $18.97) is 95% higher than Dubuque • Average of other 10 cities ($14.99) is 54% higher than Dubuque Property taxes are collected by the County and distributed monthly to the City of Dubuque and other taxing bodies. Property taxes are distributed among the Dubuque Community School District (45.8%), City of Dubuque (30.9%), Dubuque County (18.4%), Northeast Iowa Community College (3%), and independent authorities* (2%). Property taxes are certified July 1 with the first half due on or before September 30 and the second half due on or before March 31. For more information, contact the City Assessor at 563-589-4416. * "Independent authorities" includes City Assessor, County Hospital (Sunnycrest Manor), Dubuque County Agriculture Extension, and the Tuberculosis and Brucellosis Eradication Fund. How Your Property Tax Rate is Split FY2022 Consolidated Rate of 31.70847 NICC 2.9% idependent 1.9% The City's total budget for FY2023 is $221,217,069 The City of Dubuque's Fiscal Year (FY) 2023 budget runs from July 1, 2022, through June 30, 2023. The budget has two primary components: the operating budget and the capital budget. The operating budget includes personnel costs and annual facility operating costs. It is funded primarily through local property and sales taxes. The capital budget funds major improvements to City facilities and infrastructure. The capital budget is supported through multiple funding sources, including federal and state grants. GENERAL FUND Fiscal Year 2023 City Budget Major Funds . General Fund $7,,704,876 $4,501,410 Water Fund $8,912,677 $4,826,753 Sanitary Sewer Fund $11,918,578 $8,953,440 Stormwater Fund $4,978,442 $5,382,944 Refuse $3,843,571 $543,994 Parking $2,864,506 $85,231 The general fund is the operating fund for general City departments and their programs/services, such as public safety, culture & recreation, health & social services, and general government. How General Fund Money is Spent Description Portion of General Fund Public Safety (fire, police, ambulance services, 9-1-1 dispatch, animal control, building 41.7% inspections, crime prevention, emergency management, flood control, etc.) Culture & Recreation (AmeriCorps, arts & cultural affairs, civic center, conference center, library, 18.1% marina, parks, recreation, etc.) General Government (city attorney & legal services, city clerk, city council, city hall & general 14.5% buildings, city manager, finance, information services, etc.) Public Works (airport, maintenance of streets, bridges, and sidewalks; snow removal, 8 4% street cleaning, street lighting, traffic control, etc.) (economic development, housing and community development, neighborhood o 6.2/o Community & Economic Development development, planning and zoning, etc.) Capital Projects (City infrastructure improvements or major equipment purchases) 5.4% Transfers Out (to funds other than General Fund) 3.9% Health & Social Services (community health, health regulation and inspection, human rights, etc.) 1.3% Debt Service (government capital projects, tax -increment financing [TIF] capital projects) 0.4% General Fund Reserve Projections The City maintains a general fund reserve, or working balance, to allow for unforeseen expenses that may occur. The goal is to have at least a 20% reserve. WHAT'S INCLUDED IN YOUR MONTHLY UTILITY BILL? I �m 0 O .. Cy O • O 0 0 0 1 ° 0 0 0 0 0 _ C Rate LargestUtility Ranking Among Iowa's Water Avg. household rate: $33.18 / month* 2nd Lowest (5% increase increase from FY2022) (Highest, West Des Moines, is 26% higher than Dubuque, and average is 8% higher than Dubuque) Sanitary Sewer Avg. household rate: $47.42 / month*** 4th Highest (9% increase from FY2022) (Highest, Davenport, is 40.8% higher than Dubuque, and average is 10% lower than Dubuque) Curbside Collection Basic rate: $15.38 / month 4th Lowest (trash and recycling) (no change from FY2022) (Highest, Ames, is 89% higher than Dubuque, Y.� Curbside recycling collection is no extra charge. and average is 26.5% higher than Dubuque) Stormwater Avg. household rate: $9.00 / month** 2nd Highest (1.69% increase from FY2022) (Highest, Des Moines, is 72.1% higher than Dubuque, ♦��� and average is 29.2% lower than Dubuque) *Average household rate based on 6,000 gallons per month at $0.00553 per gallon **Monthly rate for majority of Dubuque households based on usage of one single family unit. Stormwater fees are based on the amount of impervious ground coverage on a property. Fees collected are only used for stormwater management activities such as the construction, maintenance and operation of the public stormwater management system. ***Average household rate based on 6,000 gallons per month at $0.00790 pergallon. The City's wastewater collection and treatment system operates as a self-supporting enterprise fund which means that it is funded only with revenue from user fees. Reduced Fees for Income - Eligible Residents The City offers income -qualified residential customers a reduction in monthly fees for water, sanitary sewer, refuse collection, and stormwater utilities. Customers must submit an application for consideration. Applications are renewed on an annual basis. LEARN MORE www.cityofdubuque.org/UtilityBilling or 563-589-4144 113:1r'»oil [n1I1101JW! $350 $300 $250 $200 $150 $100 $50 $0 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 100% 90% 8o i° 70 % 60 % 50% 40 % 30 % 20% 10% 0% Total Debt (in millions) (Adopted FY2023 Budget) Debt is being issued each year, but more is being retired than is issued. FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 Statutory Debt Limit Used (Adopted FY2023 Budget) 90% This chart shows the percentage of statutory debt limit in the Fiscal Year (FY) 2023 recommended budget. By FY2027, the City will be at 32% of the statutory debt limit. 41% ■ 32% (FY2023 Adopted) FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Comparison of Statutory Debt Limit Utilized (FY2021) 62% 61% 54% 53% 51% 50% 41% 33% � 259/6 20% 19% o \o o+ a�ec e°Q Q-aQ `i`°�r �l c,�e PAC •\O�� Io� G ��o Oar aac ey Q�e P coy 0 G° S,eyti O�.pJ Go The City of Dubuque's use of debt can be compared to many average homeowners who borrow to buy their home. The City has borrowed money at low interest rates to invest in infrastructure. Unlike the federal government, the City does not borrow money to cover operating expenses. # Project Description and Amount Outstanding 1 Stormwater Improvements $76,527,913 2 Water & Resource Recovery Center $57,395,000 3 Water Improvements $30,069,008 4 Parking Improvements $23,769,184 5 Downtown TIF Incentives/Improvements $20,177,588 6 Sanitary Sewer Improvements $13,301,860 7 TIF Rebates/Bonds to Businesses $8,216,815 8 Industrial Park Expansions $6,412,953 9 Caradco Building Iowa Finance Authority Loan 10 Street Improvements* Total $3,470,309 $2,941,387 $242,283,017 * $162 million has been spent on street improvements from 1997-2021 CM028-040522