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Amended Fiscal Year 2026 Budget RecommendationCity of Dubuque City Council PUBLIC HEARINGS # 1. Copyrighted April 28, 2025 ITEM TITLE: Amended Fiscal Year 2026 Budget Recommendation SUMMARY: Proof of publication on notice of public hearing to consider City Council approval of the amended Fiscal Year 2026 budget recommendation with a property tax rate of $10.06372, a 1.38% increase from Fiscal Year 2025, and City Manager recommending approval. RESOLUTION Adopting The City Of Dubuque Fiscal Year 2026 Annual Budget RESOLUTION Adopting The City Of Dubuque Five Year Capital Improvement Program SUGGUESTED Receive and File; Adopt Resolution(s) DISPOSITION: ATTACHMENTS: 1. MVM Memo 2. Amended Fiscal Year 2026 Budget Recommendation —Staff Memo_2025_04_25 3. 26 Adopt Budget —Resolution 4. 26 Adopt 5 yr CIP_Resolution 5. 26 State Budget Forms 6. 26 Resident Online Budget Input 7. Written Public Input —Updated 4.28.25 8. Updated Presentation_Uploaded 4.28.25 9. Presentation_Uploaded 4.28.25 10. FY26 Recommended Budget Version of Dollars & Cents Brochure_Uploaded 4.28.25 Page 4 of 241 THE CITY OF DUBE Masterpiece on the Mississippi TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Amended Fiscal Year 2026 Budget Recommendation DATE: April 25, 2025 Dubuque AI WIN av 2007-2012.2013 2017*2019 Chief Financial Officer Jennifer Larson is recommending City Council approval of the Amended Fiscal Year 2026 Budget Recommendation. I concur with the recommendation and respectfully request Mayor and City Council approval. v Mic ael C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Jennifer Larson, Chief Financial Officer Laura Bendorf, Budget Manager Page 5 of 241 THE CITY OF DUB E Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Chief Financial Officer SUBJECT: Amended Fiscal Year 2026 Budget Recommendation DATE: April 25, 2025 Dubuque All -America City w„x�a air 2007-2012.2013 2017*2019 The Fiscal Year 2026 Budget Recommendation was presented to City Council on March 25, 2025 There have been changes that have resulted in an Amended Fiscal Year 2026 Budget Recommendation. Fiscal Year 2026 Proposed Property Tax Levy The City Council approved a maximum property tax levy in FY26 of $10.0632 and maximum property tax dollars of $29,861,915 on March 25, 2025. The maximum levy that can be adopted by City Council is $10.0632. The Fiscal Year 2026 Budget Recommendation and the Amended Fiscal Year 2026 Budget Recommendation proposes the recommended property tax rate of $10.0632 or $29,861,915 in total property tax dollars. Fiscal Year 2026 Amended Budget Recommendation The Mayor and City Council began this budgeting process in August 2024 with a three-day process to establish goals and priorities. Those goals and priorities established by the City Council were then shared with the general public in a mailer to every home and business in Dubuque and shared with the city Boards and Commissions and the city Department Managers. From August 2024 through March 2025 the City Manager, through the Finance Department, received input from all of these parties and developed a Fiscal Year 2026 budget recommendation which was presented to City Council in a public meeting on March 25, 2025. As required by state law the City Council established a maximum property tax rate at two meetings in March 2025. The Mayor and City Council then held 7 public meetings to review the City Manager's budget recommendation and to receive public input on the budget recommendation. At each of these 7 public meetings certain city departments presented their budget requests and then the public was asked by the Mayor for comment. This Fiscal Year 2026 budget process has involved 15 separate public meetings, only 4 of them required by state law. As you can expect, the input from the public and from the City Council is leading to an amended Fiscal Year 2026 budget recommendation from the City Manager. The following changes occurred after the original Fiscal Year 2026 Budget Recommendation was presented to the Mayor and City Council on March 25, 2025. The newly recommended expenditures are as follows: Page 6 of 241 • Fund the Full-time maintenance position in the Parks and Recreation Department to mainly service Eagle Point Park. • Fund the Airport additional marketing dollars. • Fund the match for the Transportation Alternative Program (TAP) grant. • Fund the Linwood Cemetery partnership program. • Fund the removal of the Eagle Point Park Water Tower. • Fund replacement of the sanitary sewer flow meters. Funding for these purposes related to the General Fund comes from: • Delaying hiring the full-time Director of Strategic Partnerships position until January 1, 2026. • Changing the Growing Sustainable Communities Conference to every other year event, skipping FY 26 saving over $20,000 on employee registrations (and a significant amount of city staff time organizing the event). • Unbudgeted FY 25 interest earnings. General Fund Parks Division It was discussed by City Council at the budget hearing for the Park Division that an additional full- time position would be discussed at the final public hearing. During the Fiscal Year 2026 budget process, an improvement package for adding one full-time Maintenance Technician position to the Park Division (1.00 FTE, GD-06) was requested. This position would be assigned to the Park Areas and Maintenance activity of the Park Division, focusing on Eagle Point Park. The Park division has struggled to hire temporary positions in the last few years. This request eliminates 0.96 FTE from temporary Parks Groundskeeper positions to help partially offset the cost for the new full-time Maintenance Technician position. The net recurring cost is $42,971. This improvement package was not recommended as it was not available in the budget at that time (Attachment 1). The amended Fiscal Year 2026 budget recommendation includes an increase of $42,971 in recurring expenses to the general fund funded by delaying the hiring of the Director of Strategic Partnerships until January 1, 2026, to fund the full-time Maintenance Technician position. Airport Department During the Fiscal Year 2026 budget process, an improvement package for an additional $10,000 for advertising expenses was requested but not recommended (Attachment 2). While staff would reserve the ability to modify marketing plans based on ticket sales, message engagement, and ad performance, an additional $10,000 would allow the purchase of additional promotions/tactics including a mix of digital banner ads, promoted social posts, and streaming video ads ($3,000), two half -page print ads in the daily newspaper and one half -page ad in the weekly shopper ($2,500), 150-250 radio spots ($2,500 ), one TV spot run once during a newscast, once during a primetime show, and once during a special event broadcast ($2,000) (Attachment 3). This expense is now being recommended. The amended Fiscal Year 2026 budget recommendation includes the recurring cost of $10,000 for additional Airport advertising. This request is funded by AmeriCorps match of 2 Page 7 of 241 $10,650 inadvertently budgeted in the Economic Development Department that is no longer needed. Engineering Department During Fiscal Year 2024, the City was awarded the Transportation Alternative Programs (TAP) grant for $214,588, which requires a 30% local match of $93,883 for the Bee Branch Trail Phase II to Downtown Bike Lanes project (Attachment 4). The local match is not currently budgeted in the Fiscal Year 2025 budget. The local match is recommended to be budgeted in Fiscal Year 2026 from savings from delaying the hiring of the Director of Strategic Partnerships to January 1, 2026, and Fiscal Year 2025 unbudgeted interest revenue. This expense is now being recommended. The amended Fiscal Year 2026 budget recommendation includes the non -recurring cost of $93,883 for local match on the Transportation Alternative Programs (TAP) grant. This request is funded by $33,853 in savings from delaying the hiring of the Director of Strategic Partnerships to January 1, 2026, $22,000 in savings from changing the Growing Sustainable Communities Conference to an every other year event in FY26 which creates registration savings for City employees, and $38,030 in Fiscal Year 2025 unbudgeted interest revenue. Parks Division The Linwood Cemetery Association and the State of Iowa approached the City of Dubuque to enter into a partnership with the Linwood Cemetery Association to help keep the cemetery financially operational. when the cemetery was placed into receivership with the State of Iowa. Receivership resulted in streamlined and modified operations to minimize financial losses, with the state determining the Linwood Cemetery Association was viable operationally moving forward, but there is a need for ongoing financial support as the cemetery operates at a deficit. The city disputed the right of the State of Iowa to direct the city to support the cemetery and the State of Iowa prevailed. With the state receivership, where they covered operational deficits, ending June 30, 2025, the State of Iowa has directed the City of Dubuque to keep Linwood Cemetery out of receivership. The city will be negotiating an agreement with the Linwood Cemetery Association to implement this new arrangement. The Linwood Cemetery Association is starting a 501(c)(3) to help raise future funding. The funding request of the City of Dubuque is $110,000 and is considered non- recurring and is recommended to be funded with unbudgeted Fiscal Year 2025 general fund interest revenue. The city is examining the possibility of a township cemetery levy for any future city funding of the cemetery. The amended Fiscal Year 2026 budget recommendation includes an increase of $110,000 in non -recurring expenses to the General fund funded by unbudgeted Fiscal Year 2025 general fund interest revenue. 3 Page 8 of 241 Enterprise Funds Water It was discussed by City Council at the budget hearing for Park and Recreation the interest in removing the Eagle Point Park water tower. The Eagle Point Park water tower is no longer required after installation of the Roosevelt Street water tower. The estimated cost to remove the water tower is $97,500. This cost is recommended to be funded with the existing budget for the Webber Phase I and II Capital Improvement Project which has been delayed. This expense is now being recommended. The amended Fiscal Year 2026 budget recommendation includes the non -recurring cost of $97,500 for the removal of the Eagle Point Park water tower. This request is funded by the existing budget for Webber Property Phase I and II Capital Improvement Project, which has been delayed. The Fiscal Year 2026 Budget Recommendation includes a 9.00% increase in the water user fee. $50 $45 $40 $35 $30 $25 $20 $15 $10 $5 $0 Water Rate Comparison Seven Largest Iowa Cities With Water Softening Council Ames Iowa City Average Dubuque Cedar West Des Des Bluffs w/o Rapids Moines Moines Dubuque Dubuque's water is some of the best in the world! The highest rate (Des Moines) is 8% higher than Dubuque's rate, and the average is 2.6% lower than Dubuque. The projected Water rate increases from Fiscal Year 2026 through Fiscal Year 2030 are as follows: FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 9.00% 8.50% 8.50% 8.50% 8.00% There is no change to the recommended Water user fee in Fiscal Year 2026. M Page 9 of 241 Sanitary Sewer To better monitor the sanitary sewer system, flow, provide better data, and allow for better planning for future development, it is recommended to purchase ten (10) flow meters for $200,000 that were not able to be funded in the five-year capital improvement program (Attachment 5). Funding is recommended to come from the FY26 Storm Sewer Improvements/Extensions ($100,000), and FY26 Sanitary Sewer Lining Program ($100,000). Through the FY 2027 budget process, funding will be identified for the remaining 10 flow meter replacements. The amended Fiscal Year 2026 budget recommendation includes the non -recurring cost of $200,000 for the purchase of ten flow meters with reduction of $100,000 in the FY26 Storm Sewer Improvements/Extensions, and reduction of $100,000 in the FY26 Sanitary Sewer Lining Program. The Fiscal Year 2026 Budget Recommendation includes a 9.00% increase in the sanitary sewer user fee. $50 $40 $30 $20 $10 $0 GoJ�o \o .� 05 �OoS � Sanitary Sewer Rate Comparison Eleven Largest Cities in Iowa �05 5 G � �o P �o 'A ot` 05 5 e O Oo The highest rate (Des Moines) is 7% higher than Dubuque's rate, and the average is 22% lower than Dubuque. The projected Sanitary Sewer rate increases from Fiscal Year 2026 through Fiscal Year 2030 are as follows: FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 9.00% 10.00% 10.00% 10.50% 10.50% There is no change to the recommended Sanitary Sewer user fee in Fiscal Year 2026. 5 Page 10 of 241 RATE COMPARISON DuB E Largest Cities with Wastewater Treatment Facilities Masfrgnrcr nn thr Mi<sud,7,i Average Annual Rate Increase FY20 — FY26 1 Sioux City 10.0% Including the 9 % rate increase in 2 Council Bluffs* 8.8% FY26, the average annual rate increase for Dubuque is fourth 3 Cedar Rapids 6.1 % highest over the past 6 years. 4 Dubuque 6.0% The average annual rate increase 5 Waterloo 5.9% for all of the other cities is 5.46 %, which is 9 % lower than Dubuque 6 Ames 3.8% 7 Davenport 2.4% 8 Iowa City 1.2% 'Council Bluffs subsidizes their sanitary sewer Average without 5.46% fee with Local Options Sales Tax revenue Dubuque D—u—B65TFE kjDl Sanitary Sewer Cost for a Lower Consumption Household 10 *Water Use = 3,000 Gallons/Month Monthly Cost $27.40 $29.87 $2.47 9% Breakdown of Sanitary Sewer Revenue by User Class RESIDENTIAL FY25* 40.9% INDUSTRIAL 36.0% COMMERCIAL 21.4% OTHER 1.6% *As of March 25, 2025 N. Page 11 of 241 Solid Waste Collection The Fiscal Year 2026 Budget Recommendation includes a 5% increase in the refuse fee. Solid Waste Collection Rate Comparison for Eight Largest Iowa Cities (With Weekly Collection of Refuse, Recycling, and Yard Waste Included in Monthly Fee) $30.00 $25.00 $21.56 $22.00 $20.00 $18.11 $16.50 $ $15.00 15.00 $10.00 $5.00 N $28.80 $22.50 $22.82 $23.32 Waterloo Sioux Dubuque Avg. w/o Council Iowa City Ankeny Cedar Ames City Dubuque Bluffs Rapids The highest rate (Ames) is 59% higher than Dubuque's rate, and the average is 19% higher than Dubuque. The projected Refuse rate increases from Fiscal Year 2026 through Fiscal Year 2030 are as follows: FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 5.00% 5.00% 5.00% 5.00% 5.00% There is no change to the recommended Refuse user fee in Fiscal Year 2026. 7 Page 12 of 241 Stormwater The Fiscal Year 2026 Budget Recommendation includes a 5% increase in the stormwater user fee. Stormwater Rate Comparison Ten Largest Cities in Iowa $19.29 $9 90 $11.03 $10 $7.50 $7.63 $8.08 $5 $3.35 $4.88 $5.00 $5.20 $5.50 $0 0 co co z 4 Goa 5 P, The highest rate (Des Moines) is 75% higher than Dubuque's rate, and the average is 44% lower than Dubuque. The projected Stormwater rate increases from Fiscal Year 2026 through Fiscal Year 2030 are as follows: FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 5.00% 10.00% 10.00% 9.00% 9.00% There is no change to the recommended Stormwater user fee in Fiscal Year 2026. Recommendation If this amended Fiscal Year 2026 budget recommendation is approved with a property tax rate of $10.0632, we will have met the Fiscal Year 2026 budget guidelines adopted by the City Council at the March 25, 2025 City Council meeting. The City Council adopted a guideline of a property tax increase for the average residential property owner of 3.90%. The recommended property tax increase for the average residential property owner is 3.90%. The City Council adopted a guideline of a property tax increase for the average commercial property of 1.78%. The recommended property tax increase for the average commercial property owner is 1.78%. Page 13 of 241 The City Council adopted a guideline of a property tax increase for the average industrial property of 1.71 %. The recommended property tax increase for the average industrial property owner is 1.71 %. Property Tax Rate Comparison Eleven Largest Iowa Cities $25 $20 $15 $11.75 $10.06 $10.25 $10.53 $10 $5 $0 00 O e5�0e� �\GO � Je�a�e P $21.79 $15.61 $15.63 $16.61 $16.66 $17.56 $17.66 $17.69 .,01 Ge CP Dubuque has the LOWEST property tax rate as compared to the eleven largest cities in the state. The highest rate (Waterloo) is 116% higher than Dubuque's rate, and the average is 55% higher than Dubuque's rate. Dubuque's recommended FY 2026 property tax is $10.06372 (increase of +1.38% from FY 2025). Comparison for Eleven Largest Iowa Cities Taxable Value Per Capita $1,600 $1,369.26 $1,400 $1,200 $1,033.25 $1,070.30 $1,000 $858.14 $885.12 $922.25 $938.68 $958.59 $965.09 $975.19 $800 $600 $568.65 $599.41 $400 $200 $0 P�eS� o J��e o�a�'\�� oo ��a5 4o`�e5 O 5� Oe5 Oa \GO \ eaa Go1� Oe5 Pie Dubuque is the SECOND LOWEST taxes per capita as compared to the eleven largest cities in the state. The highest (West Des Moines) is 128% higher than Dubuque's taxes per capita, and the average is 69% higher than Dubuque. 0 Page 14 of 241 The Fiscal Year 2026 Amended Budget Recommendation as compared to the adopted Fiscal Year 2025 Budget is as follows: Adopted FY25 Amended FY26 $ Difference % Difference Property Tax Rate $9.92638 $10.06372 +$0.1373 +1.38% Property Tax Asking $28,233,757 $29,861,915 +$1,628,158 +5.77% Taxable Valuation (in Millions) $2,837,887 $2,962,581 +124,694 +4.39% Average Residential Payment $885.82 $889.20 +$33.38 +3.90% Average Commercial Payment $4,179.49 $4,253.76 +$74.27 +1.78% Average Industrial Property $5,004.59 $5,090.27 +$85.68 +1.71 % The Fiscal Year 2026 Amended Budget Recommendation has not changed the property tax impact from when first presented to City Council on March 25, 2025. Debt The five-year debt schedule has not changed from what was originally submitted to City Council. In August 2015, the Mayor and City Council adopted a debt reduction strategy which targeted retiring more debt each year than was issued by the City. The recommended FY 2026 budget will exceed that target in FY 2026, FY 2027, and FY 2028 due to issuing necessary debt for Five Flags, Fire Equipment and Station Improvements, Central Avenue Corridor Improvements, Water Lead Lines, PFAS, Old Mill Road Lift Station and Force Main, Catfish Creek Sewershed Interceptor Sewer Improvements, Track Line Sanitary Sewer Reconstruction, Force Main Stabilization, and Park Improvements. However, Fiscal Year 2029 and Fiscal Year 2030 will meet the target. You can see that the Mayor and City Council have significantly impacted the City's use of the statutory debt limit established by the State of Iowa. In Fiscal Year 2015, the City of Dubuque used 90% of the statutory debt limit. In this budget recommendation, the Mayor and City Council are currently reviewing for Fiscal Year 2026, the use of the statutory debt limit would be 33.50%, and by the end of the recommended 5-Year Capital Improvement Program (CIP) budget in Fiscal Year 2030, the City of Dubuque would be at 32.90% of the statutory debt limit. Projections out 10 years to Fiscal Year 2035 show the City of Dubuque at 19.66% of the statutory debt limit. This is an improvement on the debt reduction plan adopted in August 2015, that first began implementation in Fiscal Year 2016. 10 Page 15 of 241 Statutory Debt Limit Used (as of June 30th) 100% 90% o 87 /o 82% 79% 79% ° 60/o 0 87° 72% 74% 70% /o 75 /0 6% 0 66%66%62 53% $0% 47%44%43% 36% 36% 34% 33% 32% 31% 31% 33% o 30/0271 25/o o ° 25/022%20% m m m m m m M"n m M M M M N N N N N N N N N N W W W W W W 01 C7 V 00 to O j N W A 0 M V 00 to O N W A N FYI Adopted f FY26 Recommended By the end of the Recommended 5-Year Capital Improvement Program (CIP) budget, the total amount of debt for the City of Dubuque would be $310.62 million (32.90% of the statutory debt limit). Projections out 10 years to Fiscal Year 2035 show the City of Dubuque at 19.66% of the statutory debt limit, and the projection is to be at $200.79 million (19.66% of statutory debt limit) within 10 years. $324 $297 $270 N C O $243 $216 $189 Total Debt (In Millions) vinR , $310.6 $200.8 T T ------ F-- FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 FY16 Adopted --E— FY26 Recommended 11 Page 16 of 241 Retired Debt Versus New Debt The total City indebtedness as of June 30, 2026, is projected to be $167,789,201 (33.50% of statutory debt limit). The total City indebtedness as of June 30, 2015, was $295,561,181 (90% of statutory debt limit). The City is projected to have $8,483,725 more in debt as of June 30, 2026. The combination of reduced debt and increased utility rates partially reflects the movement to a more "pay as you go" strategy, which could lead to larger tax and fee increases than with the use of debt. In Fiscal Year 2020, the City had $5,908,200 forgiven of the Bee Branch Upper Bee Branch Loan on June 30, 2020 which increased principal payments reflected. Based on the timing of projects, the City issued very little debt in FY23 ($0.48 million) and FY24 ($7.99 million), so the FY25 debt issuance was a combination of three years of debt funding for projects. In that three-year period, the City retired $60.72 million in debt and issued $84.11 million in debt. The following chart shows the amount of retired debt as compared to new debt. The new debt includes new debt issuances as well as draw downs on existing state revolving fund loans: $80 $75 $70 $65 $60 $55 $50 $45 0 $40 $35 $30 $25 $20 $15 $10 $5 $0 Retired Debt Versus New Debt (In Millions) $75.64 (2 W O N M <}' lf') (O Co M O N M V LO N N N N N N N N N N M M M M M M Li- LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL Retired Debt 0 New Debt General Fund Reserves The City maintains a general fund reserve, or working balance, to allow for unforeseen expenses that may occur. Moody's Investor Service recommends a 35% General Fund Operating Reserve for "AX rated cities. In January 2025, Moody's Investor Services affirmed the Aa2 credit rating on general obligation bonds. Moody's credit analysis states, "the City of Dubuque's local economy 12 Page 17 of 241 benefits from its role as a regional economic center, with solid resident income and full value per capita. Financial operations are strong and will remain so despite declines in fund balance over the next few years, as it expends funds from the pandemic. Long- term liabilities and fixed cost ratios are moderate and will remain so despite future borrowing needs." According to Moody's, the Aa2 issuer rating for the City of Dubuque's bonds reflects the city's healthy economic base, which serves as a regional economic center. Other rationale stated for the rating include full value per capita and adjusted resident income are solid at around $109,000 and 98% respectively, though weaker than Aa peers, in part because of a large student population, available fund balance was strong at around 60% of revenue at the close of fiscal 2023 (year-end June 30), and cash was stronger at 85% of revenue. The City's available fund balance will likely remain well over 45%, despite some planned draws in fiscal 2024 and fiscal 2025 to spend down federal funds from the pandemic. Despite the state adopting new property tax restrictions, revenue raising flexibility remains strong because the City maintains significant margin in its employee benefits fund and is not utilizing its emergency levy. The long-term liabilities ratio will likely remain well under 300% inclusive of the current issuances and future borrowing plans, and fixed -costs ratio will remain well below 20%. In July 2023, Moody's Investor Service upgraded the City's outstanding general obligation bonds from Aa3 to Aa2, as well as the outstanding Sales Tax Increment Revenue bonds from A2 to Al. Notable credit factors include strong financial operations and ample revenue -raising flexibility, which has resulted in steadily improved available fund balance and cash. The City serves as a regional economic center and its regional economic growth rate has outpaced the nation over the past five years. In November of 2022, Moody's Investors Service ("Moodys") released a new rating methodology for cities and counties. Two significant changes result from the new methodology; cities are now assigned an issuer rating meant to convey the creditworthiness of the issuer as a whole without regard to a specific borrowing, and business -type enterprise funds are now being considered together with general fund revenues and balances in the determination of financial performance. Under the new methodology, there are two metrics that contribute to financial performance. Available Fund Balance Ratio ("AFBR") _ (Available Fund Balance + Net Current Assets/Revenue) and Liquidity Ratio ("LR") _ (Unrestricted Cash/Revenue). For Aa credits, AFBR ranges from 25-35, and LR ranges from 30-40%. The City was evaluated by Moody's under the old methodology in May of 2022 in connection to its annual issuance of bonds. At that time, Moody's calculated the City's AFBR to be 45.2%, and its LR to be 59.8%. The balances used in these calculations were likely elevated due to unspent ARPA funds. The change in methodology will now consider revenues and net assets from business -type activities in these calculations. As such, the City's general obligation rating will now be directly impacted by the financial performance of enterprise funds. Establishing rates and charges adequate to provide both debt service coverage and significant liquidity will be necessary to maintain the City's ratings. 13 Page 18 of 241 In May 2021, Moody's Investor Service upgraded the City's Water Enterprise's outstanding revenue bonds from Al to A2 and affirmed the Aa3 credit rating on general obligation bonds. Notable credit factors include a sizable tax base, a wealth and income profile that is slightly below similarly rated peers, and increased financial position that will decline in fiscal years 2021 and 2022 and somewhat elevated debt and pension liabilities. These credit ratings are affirmation of the sound fiscal management of the mayor and city council, put Dubuque in a strong position to capitalize on favorable financial markets, borrow at low interest rate when necessary, and make critical investments in the community. Fund Reserve percent Year General Fund New ... Methodology Increase due to capital projects not expended before the end of FY 2019 29.06% the FY. Increase due to freezing vacant positions and most capital FY 2020 31.24% projects due to the pandemic. Increase due to American Rescue Plan Act funds received ($13.2 FY 2021 40.72% million), frozen positions and capital projects through Feb 2021. Increase due to American Rescue Plan Act funds received ($13.2 million), capital projects not expended before the end of the FY, FY 2022 49.16% 45.09% and vacant positions. Increase due to American Rescue Plan Act funds not spent ($26.4 million), capital projects not expended before the end of FY 2023 55.82% 62.99% the FY, and vacant positions. Decrease due to spend down of American Rescue Plan Act FY 2024 51.19% 62.41 14 Page 19 of 241 70 65 60 55 50 45 40 a 35 30 25 20 15 10 Fund Reserve as a Percent of General Fund and Enterprise Fund Revenue New Moody's Methodology FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 FY 26 FY 27 FY28 FY29 FY30 Fiscal Year The City of Dubuque has historically adopted a general fund reserve policy as part of the Fiscal and Budget Policy Guidelines which is adopted each year as part of the budget process. During Fiscal Year 2013, the City adopted a formal Fund Reserve Policy which states the City may continue to add to the General Fund minimum balance of 10% when additional funds are available until 20% of Net General Fund Operating Cost is reached. During Fiscal Year 2024, the General Fund minimum balance was increased to 25%. After all planned expenditures in FY 2025, the City of Dubuque will have a general fund reserve of 44.41% of general fund revenues as a percentage of general fund revenues computed by the accrual basis or 58.25% of general fund, debt service, and enterprise fund revenues as computed by the accrual basis methodology now used by Moody's Investors Service. The general fund reserve cash balance is projected to be $81,140,352 on June 30, 2025, as compared to the general fund reserve balance on an accrual basis of $38,026,193. The general fund reserve balance on an accrual basis exceeds 27% in FY 2025, which is the margin of error used to ensure the City always has a general fund reserve of at least 25% as computed by Moody's Investors Service. In Fiscal Year 2017, the City had projected reaching this consistent and sustainable 20% reserve level in Fiscal Year 2022. In fact, the City met the 20% reserve requirement in FY 2017, five years ahead of schedule and has sustained a greater than 20% reserve. $2,717,339 04 $4,419,668 $— , $— $— $— 029 $— 030 $— Contribution City's Spendable General Fund Cash $48,403,917 $43,826,193 $38,026,193 $32,226,193 $32,226,193 $32,226,193 $32,226,193 $32,226,193 Reserve Fund Balance % of Projected 55... 82% 51 19% 44 41 % 37.64 /° 37.64 /° 37.64 /° 37.64 /° ° 37.64/° Revenue (Moody's) 15 Page 20 of 241 Impact Across Propertv Tvaes THE CITY OF DUB E Masterpiece on the Mississippi Property Type 25 City 'Property FY26 City Property Cost Percent No. orW Tax Payment Tax Payment Change Change Properties Residential: Avg. value = $196,508 $855.82 $889.20 +$33.38 +3.9% - Commercial: $150,000 value and $690.02 $716 +$25.98 +3.8% 648 below Commercial: $150,001 - $300,000 $2 030.08 $2,074.61 +$44.53 +2.2% 265 value Commercial: $301,000 - $450,000 $3,370.14 $3,433.21 +$63.07 +1.9% 149 value $4,253.75 +$74.25 +1.8% 66 Commercial: Avg. value = $540,594 $4,179.41 Industrial: Avg. value = $632,952 $5,004.59 $5,090.27 +$85.67 +1.7% - 9E ATTACHMENT 1 2of7 This improvement level package request is to add a full-time Forestry Technician position (1.00 FTE, GD-06). There are currently two Forestry Technicians in the Forestry Activity. Funds are also budgeted for two temporary Forestry Laborers. The Forestry Laborer positions have been difficult to fill due to the requirement of a commercial drivers license to operate the forestry equipment. The creation of the new position would be offset by eliminating one of the temporary Forestry Laborer positions (0.50FTE, GD-06). As Dubuque's tree canopy continues to age, tree failures are becoming more common. Increased storms have also increased demands on Forestry staff and their ability to efficiently respond to tree concerns/ issues. Tree work is a very dangerous job and an adequate number of experienced and trained staff are needed to perform these duties. The cost of the new Forestry Technician position would be $82,136, and the savings from eliminating the temporary positions is $38,498, resulting in a net cost of $43,638 This request supports the City Council Goal of Diverse Arts, Culture, Parks and Recreation: Have well-built, well - maintained, upgraded and expanded parks, park amenities and recreational park facilities. Related Cost: $ 82,136 Tax Funds Recurring Recommend - No Related Cost Savings: $ 38,498 Recurring Net Cost: $ 43,638 Property Tax Impact: $ 0.0147 0.15% Activity: Forestry 3of7 This improvement level package request provides for adding one full-time Maintenance Technician position to the Park Division (1.00 FTE, GD-06). This position would be assigned to the Park Areas and Maintenance activity of the Park Division. The Park division has struggled to hire temporary positions the last few years. This position would be responsible for all areas of park maintenance, including but not limited to: turf and irrigation maintenance, litter control, weed spraying, snow removal, general building maintenance, etc. This position would also assist with the maintenance of the three mini parks that will be constructed in 2024. This request eliminates 0.96 FTE from temporary Parks Groundskeeper positions to help partially offset the cost for the new full-time Maintenance Technician position. The cost of the new Maintenance Technician position would be $80,831, and the savings from eliminating the positions is $39,345, resulting in a net cost of $41,486. This request supports the City Council Goal of Diverse Arts, Culture, Parks and Recreation: Have well-built, well -maintained and upgraded parks and park amenities. Related Cost: $ 82,136 Tax Funds Recurring Recommend - No Related Cost Savings: $ 39,345 Tax Funds Recurring Net Cost: $ 42,791 Property Tax Impact: $ 0.0144 0.14% Activity: Park Areas & Maintenance 4of7 This improvement level request provides for 1510 additional hours for temporary Park Rangers during the park season (0.72 FTE). In 2015, two full-time Park Ranger positions (2.00 FTE) were eliminated and hours reduced for the temporary Park Rangers due to hiring freeze and budget cuts. Currently, there is one Park Ranger scheduled for evenings Monday through Thursday and two Park Rangers scheduled for evenings on Friday, Saturday and Sunday. They are unable to provide the level of service expected by the Parks and Recreation Department and an increase in required training has also reduced their amount of hours in the field. The increased hours would provide for two Park Rangers on Monday through Thursday evenings and additional daytime hours on Saturdays and Sundays. The hours would also decrease time needed by the Police Department to respond to calls that Park Rangers can handle. This request supports the City Council Goal of Diverse Arts, Culture, Parks and Recreation: Have well-built, well -maintained and upgraded parks 4 Page 22 of 241 ATTACHMENT 2 2of5 This improvement package request is for the purchase of four portable column lifts to provide a safe lifting environment for repairing large snow removal equipment/vehicles. The Airport does not currently have a lift for accessing large vehicles for repair, so the Airport Mechanic is unable to access the vehicle without lying on the pavement and crawling under the vehicle. This improvement would also provide an area for a second employee to assist with the repair. This improvement package is related to the City Council Goal of Vibrant Community: Healthy and Safe. Related Cost: $ 59,950 Tax Funds Non -Recurring Recommend - Yes Property Tax Impact: $ 0.0202 0.20% Activity: Airport Operations 3of5 This improvement package request is for an additional $10,000 for advertising expenses. Currently, only $60,000 is budgeted to this line item, which all goes towards the State of Iowa Air Service Grant expenses. The Air Service Grant is only available for air service development. This grant is an 80/20 match, so $48,000 will be reimbursed. The $12,000 in the Airport advertising budget is required to be spent on commercial airline marketing. We are asking an additional $10,000 to cover non airline related advertising costs. This would assist in advertising for events like public viewing of the aircraft in the July 3rd Airshow and other general aviation events. This money is especially needed now with all the recent service changes. Historically, the advertising budget was much larger but was lowered to help in the efforts of budgetary cuts in the City as a whole. We are asking for the budget for this line item to not go back to the level it was, but to be increased enough to keep up with current advertising costs. This request relates to the City Council goal of Connected Community: Equitable Transportation, Technology Infrastructure and Mobility: Have daily scheduled commercial air service to hub(s). Related Cost: Property Tax Impact: Activity: Administration $ 10,000 Tax Funds Recurring Recommend - No $ 0.0034 0.03% 4of5 This improvement package will provide for the purchase of an airfield deice brining system. A central deice brine station would provide a more economical way to create deice liquid to spread on the airfield taxiways and runways, instead of purchasing the E-36 liquid deicing product. If a winter storm event is forecast, staff could produce the deice brine, and apply it in advance. Brine is more effective during snow/ice events than solid deice products because it lowers the freezing temperature of water, preventing ice from forming on the surface until temperatures are much colder. A brining system is estimated to reduce deicing product purchases by approximately $6,500 per year, thus creating a total cost savings year after year. 7 Page 23 of 241 ATTACHMENT 3 THE CITY OF DUB E Masterpiece on the Mississippi TO: Jennifer Larson, Chief Financial Officer FROM: Randy Gehl, Public Information Officer SUBJECT: Requested Information for Airport Marketing Budget DATE: April 22, 2025 Dubuque All-Anefta City 2007-2012.2013 2017*2019 The purpose of this memorandum is to outline how an additional $10,000 allocation to the Dubuque Regional Airport's marketing budget would be used in FY2026. If this improvement package is funded, it would increase the airport's marketing budget to $70,000 for FY2026. The recommended FY2026 marketing budget for the airport is $60,000 which consists of $12,000 from the City of Dubuque and a $48,000 match from the state of Iowa. In FY2025, the airport's marketing budget was $60,000 but was augmented with an additional $60,000 when DBQ Air transferred the DRA grant it received to promote air service. This $120,000 budget allowed staff to develop and implement a comprehensive, multimedia marketing campaign that began in September 2024 when commercial air service returned to Dubuque with Denver Air Connection's flights to and from O'Hare. FY2025 Air Service Marketing Funding Sources Dubuque Airport State of Iowa DBQ Air (DRA Grant) 1 Page 24 of 241 While specific messaging and tactics were modified throughout the marketing campaign, the graph below summarizes how approximately $110,000 in FY2025 funds have been spent or committed to date across the different marketing platforms/media to target residents and stakeholders within the airport's catchment area (an approximate 50-mile radius): Dubuque Regional Airport FY2025 Marketing Breakdown Outdoor Radio $20,765 $19,669.50 Digital $73,083.77 48.5% alevision $14,370 9.5% Print $22,792 15.1% Approximately $10,000 remains available to be utilized for air service marketing and will be spent before June 30, 2025. The following examples provide additional context on approximate current advertising/marketing costs: Print • Full page, color ad in Sunday edition of daily newspaper: $1,749 • Front page, half page color ad in weekly newspaper: $800 • Full page ad in bi-monthly entertainment guide: $700 Radio • Single spot rates range from $10-$20. Can be higher for individual programs/times of day. Television • Single ad in 6:00 p.m. local news: $600 2 Page 25 of 241 • Single ad in primetime network programming: $350-$800 • Single ad in primetime sports/special event programming: $250-$1,500 Billboard • Digital billboard: $400-$550 per week per location • Static billboard: $795-$3,150 for four weeks per location (includes production costs) Digital • Monthly Facebook/Instagram campaign: $750 for approximately 190,000 ad views • Connected TV ads: $1,300 for approximately 33,000 ad views • Targeted digital online banner ads: $1,000 for approximately 180,000 ad views While DBQ Air intends to pursue an additional DRA grant to support air service marketing, the addition of the $10,000 improvement package for air service marketing would provide a 16% increase to the recommended budget of $60,000. FY2026 Air Service Marketing Funding Sources Dubuque Airport State of Iowa 3 Page 26 of 241 FY2026 Proposed Air Service Marketing Breakdown Digital Radio Outdoor Print While staff would reserve the ability to modify marketing plans based on ticket sales, message engagement, and ad performance, an additional $10,000 would allow the purchase of these additional promotions/tactics: • DIGITAL/SOCIAL: Mix of digital banner ads, promoted social posts, and streaming video ads: $3,000 • PRINT: Two half -page print ads in the daily newspaper and one half -page ad in the weekly shopper: $2,500. • RADIO: 150-250 radio spots: $2,500 • TELEVISION: One TV spot run once during a newscast, once during a primetime show, and once during a special event broadcast: $2,000 11 Page 27 of 241 ATTACHMENT 4 March 21, 2024 Jon Dienst City of Dubuque 50 W 131h St Dubuque, Iowa 52001 Dear Mr. Dienst: ECIA 9- - I am writing to inform the City of Dubuque that on March 21, 2024, the Dubuque Metropolitan Area Transportation Study (DMATS) approved Transportation Alternative Program (TAP) funds in the amount of $214,588 for the Bee Branch Trail Phase II to Downtown Bike Lanes project. The funding for this project has been approved for Federal Fiscal Year (FFY) 202 (October 1st, 2025 to September 30th, 2026) and will be programmed in FFY 2025-2028 Transportation Improvement Program (TIP). To receive the TAP funds, the City of Dubuque will need to work with the Iowa Department of Transportation (Iowa DOT). To initiate this process, please contact Iowa DOT TAP Manager Susan Hollenkamp at (515)-239-1810 or by email at susan.hollenkamp@iowadot.us. DMATS provided the city's application to the Iowa DOT for review. The Iowa DOT has provided comments that are enclosed with this letter. The city should follow these comments as it works through the project development process. Enclosed is a pdf file of your project's DMATS TAP Programming Agreement. Please review and print two copies, sign, and mail one back to the DMATS office, keeping the other for your records. Please note the City of Dubuque does not yet have a funding commitment and is not authorized to expend TAP funds until the project receives authorization from the Federal Highway Administration (FHWA). Expenditures incurred prior to FHWA authorization will be ineligible for reimbursement. If you have questions or concerns, please contact me at (563)-556-4166 or by email at cravada@ecia.org Sincerely, Chandra Ravada Director of Transportation Department Enclosures: Iowa DOT Comments, DMATS TAP Programming Agreement Page 28 of 241 Enclosure: Iowa DOT Comments Dubuque — Bee Branch Trail Phase 2 to Downtown Dubuque Bike Lanes Total Project Cost: $308,471 TAP Request: $214,588 • Dubuque is an eligible sponsor under TAP. • Generally, 8-10% of the construction cost is common for PE and 10-15% for CE. • The city should be aware that I.M. 3.310 needs to be followed should they wish to use any federal aid for consultant costs. Any costs incurred prior to federal authorization are not eligible for reimbursement. • I.M. 3.010 will need to be followed for a minor project schedule. • Environmental and cultural resources (NEPA & SHPO) MUST be cleared on all federally funded projects prior to final design. • Due to the total cost of this project, it will need to be let at the Iowa DOT. Davis Bacon will be required, NEPA, SHPO, etc. • City should be cautioned that ROW acquisition cannot start until NEPA is cleared. Also, negotiation is subject to the Uniform Act re: informing the property owner of their rights, possibly appraisals, etc. • An official endorsement in the form of a fully executed resolution by the city council is required stating the guarantee the city will maintain the trail for a period of 20 years. • A reminder of the requirement to pave any gravel crossings for this project which will likely increase costs. This is required for any project using any funding through Iowa DOT (state or federal). See Iowa DOT Design Manual Chapter 12: o F. Crossings at Unpaved Surfaces When crossing an unpaved roadway, alley, or driveway, a minimum of 20 feet in addition to the path width should be paved on each side of the path to reduce the amount of gravel tracked onto the path. If edge of parallel unpaved roadway is less than 20 feet from the closest edge of the path, only pave to within 2 feet of edge of the parallel unpaved roadway. The thickness of the path and adjacent roadway paving should be designed to accommodate vehicular traffic and meet the requirements of the agency responsible for the roadway. The Iowa DOT does allow a minimum of 10 feet in addition to the path width for low volume driveways. Page 29 of 241 ATTACHMENT 5 DEPARTMENT: STATE PROGRAM: PROJECT TITLE: YEAR FIRST FY 2026 55 - Engineering / 8C - Business Type Flow Metering Equipment SUBMITTED: TOTAL PROJECT Stormwater PROJECT NO: COST $ 400,000 2024 2025 EXPENSE BUDGET PROJECT BUDGET 2026 2027 2028 2029 2030 2031 A. EXPENDITURE ITEMS $ — $ — Flow Meters $ 200,000 $ 200,000 $ — $ — $ — $ 200,000 $ — $ — TOTAL $ 200,000 $ 200,000 $ — $ — $ — $ 200,000 B. PROJECT FINANCING $ — $ — Stormwater Construction Fund $ 200,000 $ 200,000 $ — $ — $ — $ 200,000 $ — $ — TOTAL $ 200,000 $ 200,000 $ — $ — $ — $ 200,000 PROJECT DESCRIPTION/JUSTIFICATION CIP request is for flow meter equipment replacements as part of the inflow and infiltration reduction and Consent Decree programs. Current City flow metering equipment (20 total) purchased in 2010 have exceeded manufacturer design life and require replacement. Funding request includes replacement of 10 flow meters per year for FY26 and FY27. These are estimated to have at least a 5 year lifespan. RELATIONSHIP TO OTHER PROJECTS This is related to Sanitary asset management program (5581500026), 1&1 Reduction Program (5581500019) and Stormwater I&I Elimination Program (5586500006). OUTCOME Financially Responsible, High Performance City Organization: Provide City services responsive to the community and Sustainable Environment: Preserving and Enhancing Natural Resources - Reduce potential flooding through flood plain management, mitigation and protection through a well -maintained, operational stormwater system. FUNDING RESTRICTIONS This can only be funded by stormwater construction PROJECT ADDRESS/SERVICE AREA Citywide Page 30 of 241 Prepared by Finance Department: Address: City Hall, 50 W. 1311 Street: Telephone: 589-4398 RESOLUTION NO. 144-25 ADOPTING THE CITY OF DUBUQUE FISCAL YEAR 2026 ANNUAL BUDGET NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the annual budget for the fiscal year ending June 30, 2026, as set forth in the Adoption of Budget and Certification of Taxes and supporting state budget forms showing the revenue estimates and appropriation expenditures and allocations to programs and activities for said fiscal year, is adopted as amended. Section 2. The Chief Financial Officer is directed to make the filings required by law. Passed, approved and adopted this 28th day of April 2025. rad M. Cav� Mayor Attest: Adrienne N. Breitfelder, City Clerk Prepared by Finance Department; Address: City Hall 50 W. 1311 Street Telephone: 589-4398 RESOLUTION NO. 145-25 ADOPTING THE CITY OF DUBUQUE FIVE YEAR CAPITAL IMPROVEMENT PROGRAM WHEREAS, a recommended five-year Capital Improvement Program for the period beginning July 1, 2025, and ending June 30, 2030, for the City of Dubuque has been prepared and submitted to the City Council; and WHEREAS, the five-year Capital Improvement Program describes specific capital improvement projects, provides estimated costs for those projects, proposes sources of funds for each of them, and schedules the year during which each project will be undertaken; and WHEREAS, the capital improvement projects for the first year are included in the Fiscal Year 2025 budget for the City of Dubuque; and WHEREAS, the five-year Capital Improvement Program will be reconsidered annually by the City Council and appropriately revised; and WHEREAS, the adoption of the five-year Capital Improvement Program is a prudent measure to provide continuity of programs and is in the best interest of the City of Dubuque. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the five-year Capital Improvement Program for the period beginning July 1, 2025, set out in the Fiscal Year 2026-2030 Recommended Capital Improvement Budget, is hereby approved and adopted as allocation of City resources for capital improvements as scheduled in the years shown, subject to annual review and revision. Passed, approved and adopted this 28th day of April 2025. Brad M. Cavanagh, Mayor Attest: 4,LL(�i?un ter; Adrienne N. Breitfelder, City Clerk 6/2/25, 5:59 PM Local Government Property Valuation System https://dom-localgov.iowa.gov/budget-renderer?id=21089 1/1 FISCAL YEAR JULY 1, 2025 - JUNE 30, 2026 ADOPTION OF BUDGET AND CERTIFICATION OF CITY TAXES The City of : DUBUQUE County Name: DUBUQUE COUNTY Adopted On: 4/28/2025 Resolution: 144-25 The below-signed certifies that the City Council, on the date stated above, lawfully approved the named resolution adopting a budget for next fiscal year, as summarized on this and the supporting pages. Attached is Long Term Debt Schedule Form 703 which lists any and all of the debt service obligations of the City. With Gas & Electric Without Gas & Electric Regular 2a 2,962,580,907 2b 2,893,074,400 DEBT SERVICE 3a 3,550,421,468 3b 3,480,914,961 Ag Land 4a 3,458,250 City Number: 31-288 Last Official Census: 59,667 Consolidated General Fund Levy Calculation CGFL Rate CGFL Dollars Non-TIF Taxable w/ G&E Taxable Growth % FY 2025 Budget Data 7.94118 22,536,174 2,837,887,310 4.39 Limitation Percentage 2 CGFL Max Rate CGFL Max Dollars Revenue Growth % Max Allowed CGFL for FY 2026 7.78547 23,065,085 2.35 TAXES LEVIED CodeSec.Dollar Limit Purpose ENTER FIRE DISTRICT RATE BELOW (A) Request with Utility Replacement (B) Property Taxes Levied (C) Rate 384.1 7.78547 Consolidated General Fund 5 23,065,085 22,523,944 43 7.78547 Non-Voted Other Permissible Levies 384.12(1)0.95000 Opr & Maint publicly owned Transit 7 1,927,336 1,882,118 45 0.65056 384.12(2)0.27000 Aviation Authority (under sec.330A.15)11 0 49 0.00000 384.12(3)Amt Nec Liability, property & self insurance costs 14 1,549,890 1,513,541 52 0.52316 384.12(5)Amt Nec Support of a Local Emerg.Mgmt.Comm.462 0 465 0.00000 Voted Other Permissible Levies 28E.22 1.50000 Unified Law Enforcement 24 0 62 0.00000 Total General Fund Regular Levies (5 thru 24)25 26,542,311 25,919,603 384.1 3.00375 Ag Land 26 10,371 10,371 63 2.99892 Total General Fund Tax Levies (25 + 26)27 26,552,682 25,929,974 Do Not Add Special Revenue Levies 384.6 Amt Nec Police & Fire Retirement 29 0 0.00000 Amt Nec FICA & IPERS (if general fund at levy limit)30 3,033,701 2,962,537 1.02401 Rules Amt Nec Other Employee Benefits 31 0 0.00000 Subtotal Employee Benefit Levy (29,30,31)32 3,033,701 2,962,537 65 1.02401 Valuation 386 As Req With Gas & Elec Without Gas & Elec SSMID 1 (A)0 (B)0 34 0 66 0.00000 SSMID 2 (A)0 (B)0 35 0 67 0.00000 SSMID 3 (A)0 (B)0 36 0 68 0.00000 SSMID 4 (A)0 (B)0 37 0 69 0.00000 SSMID 5 (A)0 (B)0 555 0 565 0.00000 SSMID 6 (A)0 (B)0 556 0 566 0.00000 SSMID 7 (A)0 (B)0 1177 0 1179 0.00000 SSMID 8 (A)0 (B)0 1185 0 1187 0.00000 Total Special Revenue Levies 39 3,033,701 2,962,537 384.4 Amt Nec Debt Service Levy 76.10(6)40 285,870 280,283 70 0.08052 384.7 0.67500 Capital Projects (Capital Improv. Reserve)41 0 71 0.00000 Total Property Taxes (27+39+40+41)42 29,872,253 29,172,794 72 10.06372 COUNTY AUDITOR - I certify the budget is in compliance with ALL the following: Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction. ( City Representative )( Date )( County Auditor )( Date ) 4/30/2025 4/30/25, 10:35 AM Local Government Property Valuation System https://dom-localgov.iowa.gov/budget-renderer?id=21089 1/20 FISCAL YEAR JULY 1, 2025 - JUNE 30, 2026 ADOPTION OF BUDGET AND CERTIFICATION OF CITY TAXES The City of : DUBUQUE County Name: DUBUQUE COUNTY Adopted On: 4/28/2025 Resolution: 144-25 The below-signed certifies that the City Council, on the date stated above, lawfully approved the named resolution adopting a budget for next fiscal year, as summarized on this and the supporting pages. Attached is Long Term Debt Schedule Form 703 which lists any and all of the debt service obligations of the City. With Gas & Electric Without Gas & Electric Regular 2a 2,962,580,907 2b 2,893,074,400 DEBT SERVICE 3a 3,550,421,468 3b 3,480,914,961 Ag Land 4a 3,458,250 City Number: 31-288 Last Official Census: 59,667 Consolidated General Fund Levy Calculation CGFL Rate CGFL Dollars Non-TIF Taxable w/ G&E Taxable Growth % FY 2025 Budget Data 7.94118 22,536,174 2,837,887,310 4.39 Limitation Percentage 2 CGFL Max Rate CGFL Max Dollars Revenue Growth % Max Allowed CGFL for FY 2026 7.78547 23,065,085 2.35 TAXES LEVIED CodeSec.Dollar Limit Purpose ENTER FIRE DISTRICT RATE BELOW (A) Request with Utility Replacement (B) Property Taxes Levied (C) Rate 384.1 7.78547 Consolidated General Fund 5 23,065,085 22,523,944 43 7.78547 Non-Voted Other Permissible Levies 384.12(1) 0.95000 Opr & Maint publicly owned Transit 7 1,927,336 1,882,118 45 0.65056 384.12(2) 0.27000 Aviation Authority (under sec.330A.15) 11 0 49 0.00000 384.12(3) Amt Nec Liability, property & self insurance costs 14 1,549,894 1,513,541 52 0.52316 384.12(5) Amt Nec Support of a Local Emerg.Mgmt.Comm. 462 0 465 0.00000 Voted Other Permissible Levies 28E.22 1.50000 Unified Law Enforcement 24 0 62 0.00000 Total General Fund Regular Levies (5 thru 24)25 26,542,315 25,919,603 384.1 3.00375 Ag Land 26 10,388 10,388 63 3.00375 Total General Fund Tax Levies (25 + 26)27 26,552,703 25,929,991 Do Not Add Special Revenue Levies 384.6 Amt Nec Police & Fire Retirement 29 0 0.00000 Amt Nec FICA & IPERS (if general fund at levy limit) 30 3,033,701 2,962,537 1.02401 Rules Amt Nec Other Employee Benefits 31 0 0.00000 Subtotal Employee Benefit Levy (29,30,31)32 3,033,701 2,962,537 65 1.02401 Valuation 386 As Req With Gas & Elec Without Gas & Elec SSMID 1 (A) 0 (B) 0 34 0 66 0.00000 SSMID 2 (A) 0 (B) 0 35 0 67 0.00000 SSMID 3 (A) 0 (B) 0 36 0 68 0.00000 SSMID 4 (A) 0 (B) 0 37 0 69 0.00000 SSMID 5 (A) 0 (B) 0 555 0 565 0.00000 SSMID 6 (A) 0 (B) 0 556 0 566 0.00000 SSMID 7 (A) 0 (B) 0 1177 0 1179 0.00000 SSMID 8 (A) 0 (B) 0 1185 0 1187 0.00000 Total Special Revenue Levies 39 3,033,701 2,962,537 384.4 Amt Nec Debt Service Levy 76.10(6)40 285,870 280,283 70 0.08052 384.7 0.67500 Capital Projects (Capital Improv. Reserve)41 0 71 0.00000 Total Property Taxes (27+39+40+41)42 29,872,274 29,172,811 72 10.06372 COUNTY AUDITOR - I certify the budget is in compliance with ALL the following: Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction. ( City Representative )( Date )( County Auditor )( Date ) 4/30/2025 4/23/25, 11:10 AM Local Government Property Valuation System CITY NAME: NOTICE OF PUBLIC HEARING - CITY OF DUBUQUE - PROPOSED PROPERTY TAX LEVY CITY #: 31-288 DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 The City Council will conduct a public hearing on the proposed Fiscal Year City property tax levy as follows: Meeting Date: 3/25/2025 Meeting Time: 06:30 PM Meeting Location: City Council Chambers, 350 W 6th St. At the public hearing any resident or taxpayer may present objections to, or arguments in favor of the proposed tax levy. After the hearing of the proposed tax levy, the City Council will publish notice and hold a hearing on the proposed city budget. City Website (if available) City Telephone Number www.cityofdubuque.org (563) 589-4322 Iowa Department of Management Current Year Certified Property Tax 2024 - 2025 Budget Year Effective Property Tax 2025 - 2026 Budget Year Proposed Property Tax 2025 - 2026 Taxable Valuations for Non -Debt Service 2,768,051,830 2,893,074,400 2,893,074,400 Consolidated General Fund 21,981,598 21,981,598 22,523,944 Operation & Maintenance of Public Transit 1,913,222 1,913,222 1,882,118 Aviation Authority 0 0 0 Liability, Property & Self Insurance 1,405,063 1,405,063 1,513,541 Support of Local Emergency Mgmt. Comm. 0 0 0 Unified Law Enforcement 0 0 0 Police & Fire Retirement 0 0 0 FICA & IPERS (If at General Fund Limit) 1,946,134 1,946,134 2,962,537 Other Employee Benefits 0 0 0 Capital Projects (Capital Improv. Reserve) 0 0 0 Taxable Value for Debt Service 3,410,562,613 3,480,914,961 3,480,914,961 Debt Service 284,236 284,236 280,283 CITY REGULAR TOTAL PROPERTY TAX 27,530,253 27,530,253 29,162,423 CITY REGULAR TAX RATE 9.92637 9.49932 10.06372 Taxable Value for City Ag Land 3,420,763 3,458,250 3,458,250 Ag Land 10,275 10,275 10,388 CITY AG LAND TAX RATE 3.00375 2.97116 3.00375 Tax Rate Comparison -Current VS. Proposed Residential property with an Actual/Assessed Valuation of $100,0003110,000 Current Year Certified 2024/2025 Budget Year Proposed 2025/2026 Percent Change City Regular Residential 460 525 14.13 Commercial property with an Actual/Assessed Valuation of $300,000/$330,000 Current Year Certified 2024/2025 Budget Year Proposed 2025/2026 Percent Change City Regular Commercial 2,030 2,346 15.57 Note: Actual/Assessed Valuation is multiplied by a Rollback Percentage to get to the Taxable Valuation to calculate Property faxes. Residential and commercial properties have the same rollback percentage through $150,000 of actual/assessed valuation. Reasons for tax increase if proposed exceeds the current: Essential wage adjustments for current agreements, upcoming negotiations, and non -represented staff. Also implementation of a classification and compensation study to ensure fair pay and strengthen our workforce, ultimately enhancing the quality of services we provide to the community. hfps:Hdom-localgov.iowa.gov/budget-renderer?id=21089 Page 34 dNi FUND BALANCE City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT TOTAL GOVERNMENT PROPRIETARY GRAND TOTAL Annual Report FY 2024 Beginning Fund Balance July 1 1 64,998,916 14,664,396 15,236,063 -122,394 29,938,512 103,695 124,819,188 31,117,834 155,937,022 Actual Revenues Except Beg Balance 2 85,170,246 24,554,914 15,036,636 10,332,935 29,040,827 7,090 164,142,648 67,705,540 231,848,188 Actual Expenditures Except End Balance 3 93,359,237 25,581,275 13,255,510 10,453,022 28,224,201 275 170,873,520 64,450,669 235,324,189 Ending Fund Balance June 30 4 56,809,925 13,638,035 17,017,189 -242,481 30,755,138 110,510 118,088,316 34,372,705 152,461,021 Re -Estimated FY 2025 Beginning Fund Balance 5 56,809,925 13,638,035 17,017,189 -242,481 30,755,138 110,510 118,088,316 34,372,705 152,461,021 Re -Est Revenues 6 100,451,055 26,914,212 18,754,577 13,597,492 89,219,295 7,540 248,944,171 118,566,167 367,510,338 Re -Est Expenditures 7 124,288,472 34,131,216 14,052,944 13,597,492 102,875,882 4,000 288,950,006 123,205,807 412,155,813 Ending Fund Balance 8 32,972,508 6,421,031 21,718,822 -242,481 17,098,551 114,050 78,082,481 29,733,065 107,815,546 Budget FY 2026 Beginning Fund Balance 9 32,972,508 6,421,031 21,718,822 -242,481 17,098,551 114,050 78,082,481 29,733,065 107,815,546 Revenues 10 95,124,060 27,415,627 883,703 12,490,994 47,447,974 7,757 183,370,115 98,771,793 282,141,908 Expenditures 11 95,818,332 26,448,786 19,934,374 12,424,200 53,842,551 4,275 208,472,518 113,682,004 322,154,522 Ending Fund Balance 12 32,278,236 7,387,872 2,668,151 -175,687 10,703,974 117,532 52,980,078 14,822,854 67,802,932 Page 35 of 241 LOCAL EMC SUPPORT City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 As provided in Iowa Code Section 384.12, subsection 22, a city may levy the amount necessary in support of a local Emergency Management Commission. In addition to this individual levy, Emergency Management Commission support may also be included as part of the General Fund Levy. Iowa Code Section 29C.17, subsection 6 states that any support from cities or counties must be separately reported on tax statements issued by the county treasurer. Input the amount of General Fund Levy request to be used for support of an Emergency Management Commission. The total below will reflect the total amount of Emergency Management Commission support provided by the City. Request with Utility Replacement Property Taxes Levied Portion of General Fund Levy Used for Emerg. Mgmt. Comm. 118,018 115,249 Support of a Local Emerg.Mgmt.Comm. 0 0 TOTAL FOR FY 2026 118,018 115,249 Page 36 of 241 RE -ESTIMATED EXPENDITURES SCHEDULE PAGE 1 City Name: DUBUQUE Fiscal Year July 1, 2024 - June 30, 2025 GOVERNMENT ACTIVITIES CONT. GENERAL SPECIAL REVENUE TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY RE -ESTIMATED 2025 ACTUAL 2024 PUBLIC SAFETY Police Department/Crime Prevention 1 19,396,911 59 19,396,970 17,772,721 Jail 2 0 0 Emergency Management 3 2,410,536 2,410,536 1,808,000 Flood Control 4 211,285 211,285 255,749 Fire Department 5 14,558,277 14,558,277 12,177,269 Ambulance 6 2,433,961 2,433,961 2,451,610 Building Inspections 7 1,006,547 1,006,547 1,192,959 Miscellaneous Protective Services 8 0 0 Animal Control 9 532,332 532,332 431,284 Other Public Safety 10 0 0 TOTAL (lines 1 - 10) 11 40,549,849 59 0 40,549,908 36,089,592 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 2,095,062 5,908,035 8,003,097 6,220,698 Parking - Meter and Off -Street 13 0 0 Street Lighting 14 441,003 837,081 1,278,084 1,187,891 Traffic Control and Safety 15 384,104 8,354 392,458 355,043 Snow Removal 16 1,896,726 1,896,726 L 9,005 Highway Engineering 17 0 0 Street Cleaning 18 831,158 831,158 581,060 Airport (if not Enterprise) 19 6,708,728 6,708,728 5,297,082 Garbage (if not Enterprise) 20 0 0 Other Public Works 21 385,339 385,339 532,220 TOTAL (lines 12 - 21) 22 10,014,236 9,481,354 0 19,495,590 15,872,999 HEALTH & SOCIAL SERVICES Welfare Assistance 23 0 0 City Hospital 24 0 0 Payments to Private Hospitals 25 0 0 Health Regulation and Inspection 26 800,652 800,652 487,291 Water, Air, and Mosquito Control 27 0 0 Community Mental Health 28 0 0 Other Health and Social Services 29 463,350 463,350 554,275 TOTAL (lines 23 - 29) 30 1,264,002 0 1 0 1,264,002 1,041,566 CULTURE & RECREATION Library Services 31 4,455,159 30,097 4,485,256 4,180,115 Museum, Band and Theater 32 0 0 Parks 33 5,125,136 19,384 4,000 5,148,520 4,365,980 Recreation 34 3,620,632 132,754 3,753,386 4,401,039 Cemetery 35 0 0 Community Center, Zoo, & Marina 36 5,506,376 5,506,376 817,496 Other Culture and Recreation 37 2,175,8511 2,175,851 2,536,159 TOTAL (lines 31 - 37) 1381 20,883,1541 182,2351 4,000 21,069,3891 16,300,789 0 m G) 0 m 3 m 0 v m v c v 0 to m 3 Page 37 of 241 RE -ESTIMATED EXPENDITURES SCHEDULE PAGE 2 City Name: DUBUQUE Fiscal Year July 1, 2024 - June 30, 2025 GOVERNMENT ACTIVITIES CONT. GENERAL SPECIAL REVENUE TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY RE -ESTIMATED 2025 ACTUAL 2024 COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 519,183 519,183 455,667 Economic Development 40 4,091,429 2,880,121 6,971,550 2,846,955 Housing and Urban Renewal 41 1,534,645 8,592,742 10,127,387 10,853,088 Planning & Zoning 42 1,204,569 8,710 1,213,279 969,360 Other Com & Econ Development 43 100,000 100,000 0 TIF Rebates 44 0 3,146,489 TOTAL (lines 39 - 44) 45 7,449,826 8,601,452 2,880,121 0 18,931,399 18,271,559 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 4,885,613 957,926 5,843,539 2,011,387 Clerk, Treasurer, & Finance Adm. 47 5,154,711 5,154,711 5,781,549 Elections 48 0 0 Legal Services & City Attorney 49 1,138,718 1,138,718 1,250,019 City Hall & General Buildings 50 1,591,589 1,591,589 1,253,284 Tort Liability 51 0 0 Other General Government 52 2,899,562 2,899,562 5,237,375 TOTAL (lines 46 - 52) 53 15,670,193 957,926 0 0 16,628,119 15,533,614 DEBT SERVICE 54 13,597,492 13,597,492 10,453,022 Gov Capital Projects 55 21,614,727 11,605,382 66,913,726 100,133,835 31,630,333 TIF Capital Projects 56 25,762,482 25,762,482 0 TOTAL CAPITAL PROJECTS 57 21,614,727 11,605,382 0 92,676,208 0 125,896,317 31,630,333 TOTAL Governmental Activities Expenditures (lines 11+22+30+38+44+52+53+54) 58 117,445,987 30,828,408 2,880,121 13,597,492 92,676,208 4,000 257,432,216 145,193,474 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility 59 7,488,725 7,488,725 5,856,904 Sewer Utility 60 8,701,943 8,701,943 6,303,215 Electric Utility 61 0 0 Gas Utility 62 0 0 Airport 63 0 0 Landfill/Garbage 64 8,414,943 8,414,943 7,898,573 Transit 65 4,758,495 4,758,495 4,321,725 Cable TV, Internet & Telephone 66 0 0 Housing Authority 67 0 0 Storm Water Utility 68 2,149,935 2,149,935 1,556,863 Other Business Type (city hosp., ISF, parking, etc.) 69 7,952,016 7,952,016 6,112,584 Enterprise DEBT SERVICE 70 13,181,689 13,181,689 14,243,028 Enterprise CAPITAL PROJECTS 71 59,139,924 59,139,924 6,770,637 Enterprise TIF CAPITAL PROJECTS 72 0 0 TOTAL BUSINESS TYPE EXPENDITURES (lines 59+72) 73 111,787,670 111,787,670 53,063,529 TOTAL ALL EXPENDITURES (lines 58+73) 74 117,445,987 30,828,408 2,880,121 13,597,492 92,676,208 4,000 111,787,670 369,219,886 198,257,003 Regular Transfers Out 75 6,842,485 3,302,808 10,199,674 11,418,137 31,763,104 26,958,165 Internal TIF Loan Transfers Out 76 11,172,823 11,172,823 10,109,021 Total ALL Transfers Out 77 6,842,485 3,302,808 11,172,823 0 10,199,674 0 11,418,137 42,935,927 37,067,186 Total Expenditures and Other Fin Uses (lines 74+77) 78 124,288,472 34,131,216 14,052,944 13,597,492 102,875,882 4,000 123,205,807 412,155,813 235,324,189 Ending Fund Balance June 30 79 32,972,508 6,421,031 21,718,822 -242,481 17,098,551 114,050 29,733,065 107,815,546 152,461,021 0 0 m G) 0 m 3 m 0 m m i- v 0 to cn 0 m 3 Page 38 of 241 RE -ESTIMATED REVENUES DETAIL City Name: DUBUQUE Fiscal Year July 1, 2024 - June 30, 2025 REVENUES &OTHER FINANCING SOURCES GENERAL SPECIAL REVENUE TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY RE -ESTIMATED 2025 ACTUAL 2024 Taxes Levied on Property 1 25,310,159 1,946,134 284,236 27,540,529 27,003,825 Less: Uncollected Property Taxes - Levy Year 2 0 0 Net Current Property Taxes (line 1 minus line 2) 3 25,310,159 1,946,134 284,236 0 27,540,529 27,003,825 Delinquent Property Taxes 4 0 2,223 TIF Revenues 5 1 17,907,459 1 17,907,459 12,922,131 Other City Taxes: Utility Tax Replacement Excise Taxes 6 638,293 49,102 5,833 693,228 0 Utility francise tax (Iowa Code Chapter 364.2) 7 6,903,981 508,342 7,412,323 5,678,073 Parimutuel wager tax 8 0 0 Gaming wager tax 9 657,500 657,500 591,179 Mobile Home Taxes 10 53,9861 5,068 144 59,198 60,967 Hotel/Motel Taxes 11 3,376,383 3,376,383 3,045,661 Other Local Option Taxes 12 6,463,758 6,463,758 12,927,516 12,195,672 Subtotal- Other City Taxes (lines 6 thru 12) 13 18,093,901 562,512 5,977 6,463,758 25,126,148 21,571,552 Licenses & Permits 14 2,248,922 41900 2,290,822 4,073,398 Use of Money & Property 15 17,625,981 198,851 596,198 300,844 4,000 7,293 409,917 19,143,084 20,300,213 Intergovernmental: Federal Grants & Reimbursements 16 5,056,960 13,389,973 44,181,256 4,013,831 66,642,020 17,467,694 Road Use Taxes 17 8,430,000 8,430,000 8,428,119 Other State Grants & Reimbursements 18 4,253,528 847,631 250,920 6,625 12,071,700 388,205 17,818,609 10,837,587 Local Grants & Reimbursements 19 3,040,057 22,218 3,062,275 730,049 Subtotal - Intergovernmental (lines 16 thru 19) 20 12,350,545 22,667,604 250,920 6,625 56,252,956 4,424,254 95,952,904 37,463,449 Charges for Fees & Service: Water Utility 21 12,039,750 12,039,750 11,082,158 Sewer Utility 22 17,473,999 17,473,999 15,674,853 Electric Utility 23 0 0 Gas Utility 24 0 0 Parking 25 2,414,436 2,414,436 723,864 Airport 261 0 226,531 Landfill/Garbage 27 11,097,507 11,097,507 10,475,742 Hospital 28 0 0 Transit 29 475,412 475,412 348,777 Cable TV, Internet & Telephone 30 0 0 Housing Authority 31 0 0 Storm Water Utility 32 6,663,313 6,663,313 6,047,579 Other Fees & Charges for Service 331 7,794,376 47,545 77,615 131,942 8,051,478 4,901,262 Subtotal - Charges for Service (lines 21 thru 33) 341 7,794,376 47,545 0 77,615 0 50,296,359 58,215,895 49,480,766 Special Assessments 35 75,000 587,524 662,524 130,439 Miscellaneous 36 2,621,690 148,047 3,550,731 247 6,867,282 13,187,997 13,188,446 Other Financing Sources: Regular Operating Transfers In 37 13,642,851 193,412 7,599,990 4,065,850 6,261,001 31,763,104 26,958,165 Internal TIF Loan Transfers In 38 619,522 562,583 5,399,820 3,987,118 603,780 11,172,823 10,109,021 Subtotal ALL Operating Transfers In 39 14,262,373 755,995 0 12,999,810 8,052,968 0 6,864,781 42,935,927 37,067,186 Proceeds of Debt (Excluding TIF Internal Borrowing) 401 5,000 14,817,267 49,661,674 64,483,941 7,358,016 Proceeds of Capital Asset Sales 41 63,108 63,108 1,286,544 Subtotal -Other Financing Sources (lines 36 thru 38) 42 14,330,481 755,995 0 12,999,810 22,870,235 0 56,526,455 107,482,976 45,711,746 Total Revenues exceptfor beginning fund balance (lines 3, 4, 5, 12, 13, 14, 19, 33, 34, 35, & 39) 43 100,451,055 26,914,212 18,754,577 13,597,492 89,219,295 7,540 118,566,167 367,510,338 231,848,188 Beginning Fund Balance July 1 44 56,809,9251 13,638,035 17,017,189 1 -242,481 1 30,755,1381 110,5101 34,372,705 152,461,021 155,937,022 TOTAL REVENUES & BEGIN BALANCE (lines 41+42) 45 157,260,980 1 40,552,247 35,771,766 1 13,355,0111 119,974,4331 118,0501 152,938,872 519,971,359 387,785,210 0 0 m G) 0 m 3 m 0 m v c !v 0 to 0 fD 3 Page 39 of 241 EXPENDITURES SCHEDULE PAGE 1 City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 GOVERNMENT ACTIVITIES GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2026 RE- ESTIMATED 2025 ACTUAL 2024 PUBLIC SAFETY Police Department/Crime Prevention 1 19,519,051 76 19,519,127 19,396,970 17,772,721 Jail 2 0 0 0 Emergency Management 3 2,392,5941 2,392,594 2,410,536 1,808,000 Flood Control 4 234,871 234,871 211,285 255,749 Fire Department 5 14,702,459 14,702,459 14,558,277 12,177,269 Ambulance 6 2,251,792 2,251,792 2,433,961 2,451,610 Building Inspections 7 1,290,111 1,290,111 1,006,547 1,192,959 Miscellaneous Protective Services 8 0 0 0 Animal Control 9 488,294 488,294 532,332 431,284 Other Public Safety 10 0 0 0 TOTAL (lines 1 - 10) 11 40,879,172 76 0 40,879,248 40,549,908 36,089,592 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 2,963,219 4,859,895 7,823,114 8,003,097 6,220,698 Parking - Meter and Off -Street 13 0 0 0 Street Lighting 14 400,765 947,428 1,348,193 1,278,084 1,187,891 Traffic Control and Safety 15 221,127 21,284 242,411 392,458 355,043 Snow Removal 16 2,072,109 2,072,109 1,896,726 1,699,005 Highway Engineering 17 0 0 0 Street Cleaning 18 687,746 687,746 831,158 581,0 00 Airport 19 5,183,934 5,183,934 6,708,728 5,297,082 Garbage (if not Enterprise) 20 0 0 0 Other Public Works 21 368,947 368,947 385,339 532,220 TOTAL (lines 12 - 21) 22 9,137,992 8,588,462 0 17,726,454 19,495,590 15,872,999 HEALTH & SOCIAL SERVICES Welfare Assistance 23 0 0 0 City Hospital 24 0 0 0 Payments to Private Hospitals 25 0 0 0 Health Regulation and Inspection 26 763,109 763,109 800,652 487,291 Water, Air, and Mosquito Control 27 0 0 0 Community Mental Health 28 0 0 0 Other Health and Social Services 29 344,833 344,833 463,350 554,275 TOTAL (lines 23 - 29) 30 1,107,942 0 0 1,107,942 1,264,002 1,041,566 CULTURE & RECREATION Library Services 31 4,519,092 38,789 275 4,558,156 4,485,256 4,180,115 Museum, Band and Theater 32 0 0 0 Parks 33 4,321,557 19,180 4,000 4,344,737 5,148,520 4,365,980 Recreation 34 3,602,475 104,471 3,706,946 3,753,386 4,401,039 Cemetery 35 0 0 0 Community Center, Zoo, & Marina 36 3,402,312 3,402,312 5,506,376 817,496 Other Culture and Recreation 1371 1,911,942 1 1,911,9421 2,175,851 2,536,159 TOTAL (lines 31 - 37) 1381 17,757,378 162,4401 4,275 1 17,924,0931 21,069,389 16,300,789 r 0 m G) 0 m 3 m 0 0 m v c v o� Cn cn u, m 3 Page 40 of 241 EXPENDITURES SCHEDULE PAGE 2 City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 GOVERNMENT ACTIVITIES GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2026 IMA IMA ESTIMATED 2025 ACTUAL 2024 COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 555,888 555,888 519,183 455,667 Economic Development 40 3,251,422 4,816,820 8,068,242 6,971,550 2,846,955 Housing and Urban Renewal 41 1,137,245 11,537,328 12,674,573 10,127,387 10,853,088 Planning & Zoning 42 1,109,910 8,710 1,118,620 1,213,279 969,360 Other Corn & Econ Development 43 100,000 100,000 100,000 0 TIF Rebates 44 0 0 3,146,489 TOTAL (lines 39 - 44) 45 6,154,465 11,546,038 4,816,820 0 22,517,323 18,931,399 18,271,559 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 2,208,995 2,208,995 5,843,539 2,011,387 Clerk, Treasurer, & Finance Adm. 47 5,391,350 5,391,350 5,154,711 5,781,549 Elections 48 55,000 55,000 0 0 Legal Services & City Attorney 49 1,181,461 1,181,461 1,138,718 1,250,019 City Hall & General Buildings 50 1,462,698 1,462,698 1,591,589 1,253,284 Tort Liability 51 0 0 0 Other General Government 52 5,852,030 293,346 6,145,376 2,899,562 5,237,375 TOTAL (lines 46 - 52) 53 16,151,534 293,346 0 0 16,444,880 16,628,119 15,533,614 DEBT SERVICE 54 12,424,200 12,424,200 13,597,492 10,453,022 Gov Capital Projects 55 320,817 2,639,474 22,019,192 24,979,483 100,133,835 31,630,333 TIF Capital Projects 56 23,325,257 23,325,257 25,762,482 0 TOTAL CAPITAL PROJECTS 57 320,817 2,639,474 0 45,344,449 0 48,304,740 125,896,317 31,630,333 TOTAL30+38+n ent +53+54+57)es Expenditures (lines 11+22+30+38+45+53+54+57) 58 91,509,300 23,229,836 4,816,820 12,424,200 45,344,449 4,275 177,328,880 257,432,216 145,193,474 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility 59 7,003,600 7,003,600 7,488,725 5,856,904 Sewer Utility 60 8,071,975 8,071,975 8,701,943 6,303,215 Electric Utility 61 0 0 0 Gas Utility 62 0 0 0 Airport 63 0 0 0 Landfill/Garbage 64 8,257,734 8,257,734 8,414,943 7,898,573 Transit 65 4,841,130 4,841,130 4,758,495 4,321,725 Cable TV, Internet & Telephone 66 01 0 0 Housing Authority 67 0 0 0 Storm Water Utility 68 2,085,269 2,085,269 2,149,935 1,556,863 Other Business Type (city hosp., ISF, parking, etc.) 69 8,185,626 8,185,626 7,952,016 6,112,584 Enterprise DEBT SERVICE 70 16,911,866 16,911,866 13,181,689 14,243,028 Enterprise CAPITAL PROJECTS 71 43,499,009 43,499,009 59,139,924 6,770,637 Enterprise TIE CAPITAL PROJECTS 72 0 0 0 TOTAL Business Type Expenditures (lines 59 - 72) 73 98,856,209 98,856,209 111,787,670 53,063,529 TOTAL ALL EXPENDITURES (lines 58 + 73) 74 91,509,300 23,229,836 4,816,820 12,424,200 45,344,449 4,275 98,856,209 276,185,089 369,219,886 198,257,003 Regular Transfers Out 75 4,309,032 3,218,950 8,498,102 14,825,795 30,851,879 31,763,104 26,958,165 Internal TIF Loan / Repayment Transfers Out 76 15,117,554 15,117,554 11,172,823 10,109,021 Total ALL Transfers Out 77 4,309,0321 3,218,950 15,117,554 0 8,498,102 0 14,825,795 45,969,433 42,935,927 37,067,186 Total Expenditures & Fund Transfers Out (lines 74+77) 78 95,818,3321 26,448,786 19,934,374 12,424,200 53,842,551 4,275 113,682,004 322,154,522 412,155,813 235,324,189 Ending Fund Balance June 30 79 32,278,236 1 7,387,872 2,668,151 -175,687 10,703,974 117,532 14,822,854 67,802,932 107,815,546 152,461,021 r 0 m t7 0 m 3 m 0 -0 m m c v 0 to Cn 0 m 3 Page 41 of 241 REVENUES DETAIL City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2026 RE ESTIMATED 2025 ACTUAL 2024 REVENUES & OTHER FINANCING SOURCES Taxes Levied on Property 1 25,929,991 2,962,537 280,283 0 29,172,811 27,540,529 27,003,825 Less: Uncollected Property Taxes - Levy Year 2 0 0 0 Net Current Property Taxes (line 1 minus line 2) 31 25,929,991 2,962,537 280,283 0 29,172,811 27,540,529 27,003,825 Delinquent Property Taxes 4 0 0 2,223 TIF Revenues 5 0 17,907,459 12,922,131 Other City Taxes: Utility Tax Replacement Excise Taxes 6 622,712 71,164 5,587 0 699,463 693,228 0 Utility francise tax (Iowa Code Chapter 364.2) 7 6,178,282 339,336 6,517,618 7,412,323 5,678,073 Parimutuel wager tax 8 0 01 0 Gaming wager tax 91 591,179 591,179 657,500 591,179 Mobile Home Taxes 101 54,770 5,612 585 60,967 59,198 60,967 Hotel/Motel Taxes 11 3,910,460 3,910,460 3,376,393 3,045,661 Other Local Option Taxes 12 6,452,969 6,452,968 12,905,936 12,927,516 12,195,672 Subtotal- Other City Taxes (lines 6 thru 12) 13 17,810,371 416,112 6,172 6,452,968 24,685,623 25,126,148 21,571,552 Licenses & Permits 14 2,467,750 2009898 4,477,648 2,290,822 4,073,398 Use of Money & Property 15 17,929,848 440,532 682,968 300,844 1,328,133 7,757 1,500,186 22,190,268 19,143,084 20,300,213 Intergovernmental: Federal Grants & Reimbursements 16 605,769 13,768,388 14,221,984 9,872,583 38,468,724 66,642,020 17,467,694 Road Use Taxes 17 8,589,783 8,589,783 8,430,000 8,428,119 Other State Grants & Reimbursements 18 1,092,642 304,298 200,735 4,793 7,709,146 399,858 9,711,472 17,818,609 10,837,587 Local Grants & Reimbursements 19 1,475,789 0 0 0 0 1,475,789 3,062,275 730,049 Subtotal - Intergovernmental (lines 16 thru 19) 20 3,174,200 22,662,469 200,735 4,793 21,931,130 10,272,441 58,245,769 95,952,904 37,463,449 Charges for Fees & Service: Water Utility 21 13,345,002 13,345,002 12,039,750 11,082,158 Sewer Utility 22 19,262,246 19,262,246 17,473,999 15,674,853 Electric Utility 23 0 0 0 Gas Utility 24 0 0 0 Parking 25 814,479 814,479 2,414,436 723,864 Airport 26 0 0 226,531 Landfill/Garbage 271 5,670,098 5,670,098 11,097,507 10,475,742 Hospital 28 0 0 0 Transit 29 368,691 368,691 475,412 348,777 Cable TV, Internet & Telephone 30 0 0 0 Housing Authority 31 0 0 0 Storm Water Utility 32 6,975,234 6,975,234 6,663,313 6,047,579 Other Fees & Charges for Service 33 6,067,423 168,628 26,560 6,262,611 8,051,478 4,901,262 Subtotal - Charges for Service (lines 21 thru 33) 34 6,067,423 168,628 0 0 0 46,462,310 52,698,361 58,215,895 49,480,766 Special Assessments 35 117,657 117,657 662,524 130,439 Miscellaneous 36 6,455,503 358,865 560,288 1,365,981 6,486,918 15,227,555 13,187,997 13-198,446 Other Financing Sources: Regular Operating Transfers In 37 14,565,598 231,327 7,999,505 392,400 7,663,049 30,851,879 31,763,104 26,958,165 Internal TIF Loan Transfers In 38 655,668 57,500 3,339,109 8,370,802 2,694,475 15,117,554 11,172,823 10,109,021 Subtotal ALL Operating Transfers In 39 15,221,266 288,827 0 11,338,614 8,763,202 0 10,357,524 45,969,433 42,935,927 37,067,186 Proceeds of Debt (Excluding TIF Internal Borrowing) 401 7,506,560 21,682,516 29,189,076 64,483,941 7,358,016 Proceeds of Capital Asset Sales 41 67,708 100,000 167,708 63,108 1,286,544 Subtotal -Other Financing Sources (lines 38 thru 40) 42 15,288,974 288,827 0 11,338,614 16,369,762 0 32,040,040 75,326,217 107,482,976 1 45,711,746 Total Revenues except for beginning fund balance (lines3,4,5,13,14, 15, 20, 34, 35, 36, & 41) 43 95,124,060 27,415,627 883,703 12,490,994 47,447,974 7,757 98,771,793 282,141,908 367,510,338 23118481188 Beginning Fund Balance July 1 44 32,972,508 6,421,031 21,718,822 -242,481 17,098,551 114,050 29,733,065 107,815,546 152,461,021 155,937,022 TOTAL REVENUES & BEGIN BALANCE (lines 42+43) 45 128,096,568 33,836,658 22,602,525 12,248,513 64,546,525 121,807 128,504,858 389,957,454 519,971.359 387,785,210 0 m G) 0 m 3 m 0 m v c !v 0 to N fD 3 Page 42 of 241 ADOPTED BUDGET SUMMARY City Name: DUBUQUE Fiscal Year July 1, 2025 - June 30, 2026 GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2026 RE -ESTIMATED 2025 ACTUAL 2024 Revenues & Other Financing Sources Taxes Levied on Property 1 25,929,991 2,962,537 280,283 0 29,172,811 27,540,529 27,003,825 Less: Uncollected Property Taxes -Levy Year 2 0 0 0 0 0 0 0 Net Current Property Taxes 3 25,929,991 2,962,537 280,283 0 29,172,811 27,540,529 27,003,825 Delinquent Property Taxes 4 01 0 0 0 01 0 2,223 TIF Revenues 5 0 0 17,907,459 12,922,131 Other City Taxes 6 17,810,371 416,112 6,172 6,452,968 24,685,623 25,126,148 21,571,552 Licenses & Permits 7 2,467,750 0 2,009,898 4,477,648 2,290,822 4,073,398 Use of Money and Property 8 17,929,848 440,532 682,968 300,844 1,328,133 7,757 1,500,186 22,190,268 19,143,084 20,300,213 Intergovernmental 9 3,174,200 22,662,469 200,735 4,793 21,931,130 10,272,441 58,245,768 95,952,904 37,463,449 Charges for Fees & Service 10 6,067,423 168,628 0 0 0 46,462,310 52,698,361 58,215,895 49,480,766 Special Assessments 11 0 117,657 0 0 0 117,657 662,524 130,439 Miscellaneous 12 6,455,503 358,865 560,288 1,365,981 0 6,486,918 15,227,555 13,187,997 13,188,446 Sub -Total Revenues 13 79,835,086 27,126,800 883,703 1,152,380 31,078,212 7,757 66,731,753 206,815,691 260,027,362 186,136,442 Other Financing Sources: Total Transfers In 14 15,221,266 288,827 0 11,338,614 8,763,202 0 10,357,524 45,969,433 42,935,927 37,067,186 Proceeds of Debt 15 0 0 0 0 7,506,560 21,682,516 29,189,076 64,483,941 7,358,016 Proceeds of Capital Asset Sales 16 67,708 0 0 0 100,000 0 0 167,708 63,108 1,286,544 Total Revenues and Other Sources 17 95,124,060 27,415,627 883,703 12,490,994 47,447,974 7,7.57 98,771,793 282,141,908 367,510,338 231,848,188 Expenditures & Other Financing Uses Public Safety 18 40,879,172 76 0 0 40,879,248 40,549,908 36,089,592 Public Works 19 9,137,992 8,588,462 0 0 17,726,454 19,495,590 15,872,999 Health and Social Services 20 1,107,942 0 0 0 1,107,942 1,264,002 1,041,566 Culture and Recreation 21 17,757,378 162,440 0 4,275 17,924,093 21,069,389 16,300,789 Community and Economic Development 22 6,154,465 11,546,038 4,816,820 0 22,517,323 18,931,399 18,271,559 General Government 23 16,151,534 293,346 0 0 16,444,880 16,628,119 15,533,614 Debt Service 24 0 0 0 12,424,200 0 12,424,200 13,597,492 10,453,022 Capital Projects 25 320,817 2,639,474 0 45,344,449 0 48,304,740 125,896,317 31,630,333 Total Government Activities Expenditures 26 91,509,300 23,229,836 4,816,820 12,424,200 45,344,449 4,275 177,328,880 257,432,216 145,193,474 Business Type Proprietray: Enterprise & ISF 27 98,856,209 98,856,209 111,787,670 53,063,529 Total Gov & Bus Type Expenditures 28 91,509,300 23,229,836 4,816,820 12,424,200 45,344,449 4,275 98,856,209 276,185,089 369,219,886 198,257,003 Total Transfers Out 29 4,309,032 3,218,950 15,117,554 0 8,498,102 0 14,825,795 45,969,433 42,935,927 37,067,186 Total ALL Expenditures/Fund Transfers Out 30 95,818,332 26,448,786 19,934,374 12,424,200 53,842,551 4,275 113,682,004 322,154,522 412,155,813 235,324,189 Excess Revenues & Other Sources Over 31 (Under) Expenditures/Transfers Out 32 -694,272 966,841 -19,050,671 66,794 -6,394,577 3,482 -14,910,211 -40,012,614 -44,645,475 -3,476,001 Beginning Fund Balance July 1 331 32,972,508 6,421,031 21,718,822 -242,4811 17,098,551 114,050 29,733,065 107,815,546 152,461,021 155,937,022 Ending Fund Balance June 30 341 32,278,2361 7,387,872 2,668,151 -175,6871 10,703,9741 117,5321 14,822,854 67,802,932 107,815,546 152,461,021 r 0 0 m G) 0 m 3 m 0 -0 m v c d 0 to cn m 3 Page 43 of 241 LONG TERM DEBT SCHEDULE - LT DEBTI GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Reg./ Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy Stormwater Sales Tax Revenue 1 7,190,000 NON -GO 159-14 1,125,000 219,250 1,344,250 1,344,250 0 Franchise Fee Settlement Judgment Bond - Debt Service Levy 2 2,830,000 GO 89-16 145,000 50,825 195,825 0 195,825 DICW Expansion - Non -Taxable Refunding 3 3,175,000 GO 91-16 0 0 0 0 GDTIF Kepharts Building Refunding 4 200,000 GO 91-16 0 0 0 0 GDTIF Library Renovation Refuding 5 1,275,000 GO 91-16 0 0 0 0 Stormwater Refunding 6 6,270,000 GO 91-16 245,000 22,800 267,800 267,800 0 Park Ham House - Sales Tax 20% 7 200,668 GO 93-16 9,988 3,472 13,460 13,460 0 Building Federal Building Roof - Sales Tax 20% 8 268,405 GO 93-16 13,359 4,644 18,003 18,003 0 Airport New Terminal Roads/Parking Sales Tax 20% 9 635,927 GO 93-16 31,652 11,003 42,655 42,655 0 Water System Improvements 10 635,000 GO 93-16 35,000 11,088 46,088 46,088 0 Sanitary Sewer Improvements 11 2,405,000 GO 93-16 125,000 41,606 166,606 166,606 0 Streetlight Replacement Refunding -ST 12 4,900 GO 119-17 400 63 463 463 0 Building Smart Meters Refunding 13 45,400 GO 119-17 4,000 558 4,558 4,558 0 Solid Waste Collection Refunding 14 51,300 GO 119-17 4,500 633 5,133 5,133 0 Park Water System Study Refunding 15 60,000 GO 119-17 5,300 738 6,038 6,038 0 Fire Ambulance Replacement 16 230,000 GO 119-17 20,000 3,000 23,000 23,000 0 Street Fiber/Sidewalk/Lights Refunding RUT 17 258,600 GO 119-17 22,800 3,186 25,986 25,986 0 Airport Improvements Refunding 18 282,200 GO 119-17 24,800 3,474 28,274 28,274 0 Public works Equip Refunding 19 392,000 GO 119-17 34,500 4,827 39,327 39,327 0 Sanitary Improvements Refunding 20 660,000 GO 119-17 55,000 8,700 63,700 63,700 0 Fire Truck Refunding - Debt Service Levy 21 951,500 GO 119-17 83,700 11,721 95,421 5,376 90,045 Stormwater Improvements Refunding 22 2,015,000 GO 119-17 170,000 25,050 195,050 195,050 0 DICW North Siegert Refunding 23 1,285,000 GO 119-17 115,000 14,400 129,400 129,400 0 GDTIF Millwork District Refunding 24 2,080,000 GO 119-17 170,000 27,300 197,300 197,300 0 Parking Central Ave Ramp Refunding 25 6,380,000 GO 119-17 575,000 72,900 647,900 647,900 0 GDTIF Downtown Housing Refunding 26 2,120,000 GO 119-17 180,000 31,705 211,705 211,705 0 Solid Waste Collection 27 23,447 GO 80-18 2,169 426 2,595 2,595 0 Parking Iowa Street Ramp Improvements 28 45,515 GO 80-18 3,597 705 4,302 4,302 0 Transit Radio Replacement - FY18 29 95,000 GO 80-18 9,268 904 10,172 10,172 0 Public Works Radio Replacement - FYI 30 110,000 GO 80-18 10,732 1,046 11,778 11,778 0 TOTALS 13,220,765 576,024 3,796,789 0 0 3,510,919 285,870 r 0 0 m G) 0 m 3 m 0 m m c v o� to Cn 0 m 3 Page 44 of 241 LONG TERM DEBT SCHEDULE - LT DEBT2 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Reg./ Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy Street Southwest Arterial 31 771,557 GO 80-18 60,977 11,952 72,929 72,929 0 Sanitary Sewer Improvements 32 1,030,009 GO 80-18 81,402 15,954 97,356 97,356 0 Water System Improvements 33 1,155,930 GO 80-18 91,354 17,906 109,260 109,260 0 Stormwater Improvements 34 1,714,542 GO 80-18 135,501 26,558 162,059 162,059 0 DICW Expansion - South Siegert Farm 35 239,534 GO 82-18 34,559 1,088 35,647 35,647 0 Parking Port of Dubuque Ramp 36 373,553 GO 82-18 53,896 1,698 55,594 55,594 0 Building 18th Street Improv Sales Tax 20% 37 391,913 GO 82-18 56,545 1,782 58,327 58,327 0 Transit Midtown Transfers - FYI 38 216,125 GO 215-19 0 6,484 6,484 6,484 0 Fire Structural Repairs 5&6/Quick Pump FYI 39 448,875 GO 215-19 0 13,466 13,466 13,466 0 GDTIF Colts Building Renovation 40 1,575,000 GO 215-19 75,000 38,850 113,850 113,850 0 Civic Center Chair Platform Section 3 - FYI 41 59,340 GO 218-19 7,590 455 8,045 8,045 0 Building - Conf Center Energy Improv - FYI 42 187,136 GO 218-19 23,936 1,436 25,372 25,372 0 Park Skate Park FYI 43 613,524 GO 218-19 78,474 4,708 83,182 83,182 0 Library Improvements ST 20% 44 39,408 GO 222-19 5,361 888 6,249 6,249 0 Park Improvements ST20% 45 47,290 GO 222-19 6,433 1,065 7,498 7,498 0 Street FEMA land buyout Gaming 46 64,901 GO 222-19 8,480 1,404 9,884 9,884 0 E911 Tower Relocation ST 20% 47 141,869 GO 222-19 19,299 3,196 22,495 22,495 0 Fire Station #4Improvements Gaming 48 188,054 GO 222-19 20,761 3,438 24,199 24,199 0 Parking Locust Ramp Security Cameras 49 126,054 GO 222-19 9,747 1,614 11,361 11,361 0 Building City Hall Brickwork ST 20% 50 236,446 GO 222-19 32,165 5,326 37,491 37,491 0 Civic Center Improvements ST20% 51 323,146 GO 222-19 43,958 7,279 51,237 51,237 0 Stormwater Improvements 52 290,796 GO 222-19 24,367 4,035 28,402 28,402 0 DICW Expansion - South Siegert Farm Non Taxable 53 305,359 GO 222-19 24,367 4,035 28,402 28,402 0 Sanitary Sewer Improvements 54 1,124,412 GO 222-19 87,722 14,525 102,247 102,247 0 Water System Improvements 55 1,323,107 GO 222-19 102,342 16,946 119,288 119,288 0 Recreation Improvements - ST20% 56 4,082 GO 222-19 0 0 0 0 Airport New terminal Furnishings ST20 Refund 2014B 57 25,000 GO 156-21 5,100 102 5,202 5,202 0 Airport ST20 10 Yr Refunding 2014B 58 28,182 GO 156-21 0 0 Airport Terminal Utility Improv - PFC Refund 2014B 59 490,000 GO 156-21 35,000 7,000 42,000 42,000 0 Building ST20 I OYR Refunding 2014B 60 87,596 GO 156-21 0 0 TOTALS 4,345 '1011 789,214 5,134,315 0 0 4,848,445 285,870 r 0 0 m G) 0 m 3 m T 0 m m c v 0 to 0 m 3 Page 45 of 241 LONG TERM DEBT SCHEDULE - LT DEBT3 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Reg./ Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy DICW Expansion Consult Refund 2012H 61 95,580 GO 156-21 8,496 1,267 9,763 9,763 0 DICW Chavenelle Road FY21 Nontaxable 62 1,265,000 GO 156-21 60,000 21,900 81,900 81,900 0 Finance General Ledger Software FY21 63 244,239 GO 156-21 11,314 4,113 15,427 15,427 0 Fire Ladder/Pumper/HVAC FY21 64 810,150 GO 156-21 37,528 13,642 51,170 51,170 0 Fire Station #2 ST20 10 yr Refund 2014B 65 91,227 GO 156-21 0 0 0 0 0 Fire Station #2 ST20 20yr Refund 2014B 66 85,217 GO 156-21 6,046 1,379 7,425 7,425 0 GDTIF 7thST/2-Way conversion 2012B Refund 67 3,204,576 GO 156-21 315,265 40,428 355,693 355,693 0 GDtIFIntermodal2012Arefund 68 2,545,000 GO 156-21 250,000 32,100 282,100 282,100 0 GDTIF Parks Jackson/Clock nontaxable FY21 69 535,000 GO 156-21 30,000 10,700 40,700 40,700 0 GDTIF 2014B Refunding 70 155,000 GO 156-21 10,000 2,300 12,300 12,300 0 GDTIF 5th St Restroom/MFC 2012H Refunding 71 1,254,420 GO 156-21 111,504 16,633 128,137 128,137 0 Library Improvements Sales Tax 20% Ref 2012E 72 84,526 GO 156-21 14,297 575 14,872 14,872 0 Park imp Sales tax 20% Ref 2012E 73 22,136 GO 156-21 0 0 0 0 0 Park Imp ST20 10 yr Refund 2014B 74 35,046 GO 156-21 0 0 0 0 0 Park Imp ST20 20yr Refund 2014B 75 124,780 GO 156-21 0 0 0 0 0 Park Improvements - Gaming refunding 2012E 76 44,400 GO 156-21 0 0 0 0 0 Parking Improvements Refunding 2014B 77 125,000 GO 156-21 10,000 1,700 11,700 11,700 0 Police CAD Software - Gaming Refunding 2014B 78 160,000 GO 156-21 20,000 1,800 21,800 21,800 0 Police Software Replacement Refunding 2012E 79 75,600 GO 156-21 0 0 0 0 0 PW Curb Ramp/Engineering Street Improv Ref 2014B 80 885,000 GO 156-21 65,000 12,900 77,900 77,900 0 PW Equipment ST30 Ref 2014B 81 45,000 GO 156-21 0 0 0 0 0 Rec Improvements ST20% Refunding 2012E 82 7,572 GO 156-21 1,092 66 1,158 1,158 0 Recreation ST20 10 Yr Refunding 2014B 83 51,545 GO 156-21 0 0 0 0 0 Sanitary Forecemain Refunding 2012E 84 376,122 GO 156-21 34,096 35,162 69,258 69,258 0 Sanitary Sewer Improvements Refunding 2014B 85 4,390,000 GO 156-21 1 320,000 63,200 383,200 1 383,200 0 Stormwater Improvements Refunding 2012B 86 1,115,424 GO 156-21 109,735 14,072 123,807 123,807 0 Stormwater Improvements Refunding 2012E 87 77,131 GO 156-21 6,992 996 7,988 7,988 0 Street Southwest Arterial - Refunding 2012E 88 827,747 GO 156-21 70,002 11,527 81,529 81,529 0 Transit ST20 10 Yr Refunding 2014B 89 11,407 GO 156-21 0 0 0 0 0 Transit Vehicle Replacement - FY21 90 780,609 GO 156-21 36,1591 13,145 49,304 49,304 0 TOTALS 5,872,6271 1,088,819 6,961,446 01 0 6,675,5761 285,870 r 0 n m G) 0 m 3 m T 0 m v c v o� m 3 Page 46 of 241 LONG TERM DEBT SCHEDULE - LT DEBT4 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Re / g' Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy Water Improv Refunding 2012E 91 369,768 GO 156-21 33,520 4,777 38,297 38,297 0 Water System Improvements Refunding 2014B 92 7,470,000 GO 156-21 550,000 107,600 657,600 657,600 0 Parking Improvements Taxable Refunding 2014C 93 220,000 GO 158-21 15,000 3,200 18,200 18,200 0 DICW Refund 2014C Taxable 941 1,145,000 GO 158-21 80,000 16,500 96,500 96,500 0 Airport Improv - PFC Refunding 2012C 95 1,353,033 GO 158-21 119,889 17,968 137,857 137,857 0 DICW Refund 2014C Taxable 96 2,498,375 GO 158-21 221,375 33,178 254,553 254,553 0 GDTIF 2014C Taxable Refunding 97 5,385,000 GO 158-21 395,000 77,700 472,700 472,700 0 GDTIF Eng Dock Expansion FY21 98 409,833 GO 158-21 28,593 7,085 35,678 35,678 0 GDTIF DT Parking Ramp FY21 99 880,167 GO 158-21 61,407 15,215 76,622 76,622 0 GDTIF Wash Neigh Refunding 2012C Taxable 100 493,592 GO 158-21 43,736 6,555 50,291 50,291 0 Stormwater Upper Bee Branch & Sponsor SRF GO 101 22,138,000 GO 92-21 1,258,000 230,430 1,488,430 1,488,430 0 GDTIF MCIC/ADA ED Refunding 2012F 102 140,000 GO 158-21 0 0 0 0 0 Airport Improv - Sales Tax Refunding 20212C 103 10,000 GO 158-21 0 0 0 0 0 Building Conference Center Improv Sales Tax 20% 104 25,076 GO 222-19 0 0 0 0 0 Iowa Finance Authority Caradco Loan 105 4,500,000 NON -GO 211-10 233,154 67,690 300,844 300,844 0 Port of Dubuque Parking Ramp (GDTIF) 106 23,025,000 NON -GO 487-07 845,000 1,167,375 2,012,375 2,012,375 0 Parking Bricktown Parking Lot 107 400,000 NON -GO 0 0 0 0 0 Sanitary Northfork Catfish Improvements SRF 108 912,000 NON -GO 53,000 9,263 62,263 62,263 0 Sanitary Water & Resource Recovery Upgrade SRF 109 74,285,000 NON -GO 2,802,000 895,099 3,697,099 3,697,099 0 Sanitary WRRC Cogeneration SRF 110 3,048,000 NON -GO 159,000 27,320 186,320 186,320 0 Sanitary Kerper Boulevard & Sponsor SRF 111 2,763,000 NON -GO 131,000 17,810 148,810 148,810 0 Sanitary Projects Planning FY21 SRF 112 1,770,000 NON -GO 0 0 0 Stormwater Lower Bee Branch Restoration SRF 113 7,850,000 NON -GO 248,000 165,652 413,652 413,652 0 Stormwater Lower Bee Branch SRF Estimated 114 1,029,000 NON -GO 18,000 3,020 21,020 21,020 0 Stormwater Northfork Catfish Improvement SRF 115 800,000 NON -GO 47,000 8,125 55,125 55,125 0 Stormwater Sales Tax Increment Revenue Bond NA 116 20,800,000 NON -GO 181-15 2,225,000 546,032 2,771,032 2,771,032 0 Stormwater Upper Bee Branch RR SRF 117 16,382,000 NON -GO 744,000 257,461 1,001,461 1,001,461 0 Stormwater West 32nd Detention Basin SRF 118 1,847,000 NON -GO 115,000 11,538 126,538 126,538 0 Water Roosevelt Water Tower SRF 1119 4,400,000 NON -GO 203,000 68,900 271,900 271,900 0 Water CIWA Purchase & Improvements 120 10,198,000 NON -GO 439,000 116,080 555,080 555,080 0 TOTALS 16,941,301 4,970,392 21,911,693 0 0 21,625,823 285,870 r 0 n m t7 0 m 3 m T 0 m v c v o� to m 3 Page 47 of 241 LONG TERM DEBT SCHEDULE - LT DEBTS GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Reg./ Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy Water Clear Well Reservoirs SRF 121 915,000 NON -GO 57,000 3,540 60,540 60,540 0 Water Meter Change Out Program SRF 122 6,394,000 NON -GO 360,000 76,265 436,265 436,265 0 Water Webber Extension 123 1,570,000 NON -GO 0 0 0 0 0 Water System Improvements & Ext Refunding 124 3,505,000 NON -GO 390,000 41,100 431,100 431,100 0 125 NON -GO 0 0 0 Sanitary 42" force main WQFP Loan 126 1,950,000 NON -GO 90,000 17,730 107,730 107,730 0 DICW Webber Property 127 5,500,000 GO 207-22 50,000 230,713 280,713 280,713 0 Finance General Ledger Software 128 420,457 GO 205-22 18,710 16,267 34,977 34,977 0 Fire ladder/Pumper/Ambulance 129 1,924,543 GO 205-22 81,290 70,677 151,967 151,967 0 GDTIF Docks/Five Flags AC 130 745,000 GO 207-22 30,000 30,468 60,468 60,468 0 GDTIF Downtown Parking Ramp 131 975,000 GO 207-22 40,000 39,853 79,853 79,853 0 Building 2nd Floor Engine House #1 - Sales Tax 20% 132 207,114 GO 235-23 7,228 9,552 16,780 16,780 0 Fire HVAC Headquarters Sales Tax 20% 133 188,576 GO 235-23 6,598 8,720 15,318 15,318 0 GDTIF Central/Parking Ramp/Five Flags 134 1,080,000 GO 235-23 40,000 49,933 89,933 89,933 0 Rec Ice Center Settling Remediation/Imp Sales Tax 20% 135 4,614,310 GO 235-23 161,175 213,016 374,191 374,191 0 Airport Reconstruct Taxiway Alpha Sales Tax 20% 2025A 136 534,004 GO 65-25 12,684 29,983 42,667 42,667 0 Fire Ambulance/Equipment/Building Improvements Sales Tax 20% 2025A 137 3,653,911 GO 65-25 86,820 205,227 292,047 292,047 0 Fire Ladder/Pumper Sales Tax 20% 2025B 138 2,141,750 GO 66-25 48,750 130,719 179,469 179,469 0 GDTIF Chaplain Schmitt Island Iowa Amphitheater 2025C 139 8,945,000 GO 67-25 0 451,239 451,239 451,239 0 GDTIF ABC/Parking/Federal Building 2025B 1401 5,075,000 GO 66-25 115,0001 309,787 424,787 424,787 0 Rec Ice Center Dehumidification 2025B 141 4,614,150 GO 66-25 161,175 213,016 374,191 374,191 0 Solid Waste Collection Vehicles 2025A 142 862,085 GO 65-25 20,484 48,421 68,905 68,905 0 Sanitary Granger Creek & Force Main SRF 143 2,536,000 NON -GO 97,000 64,737 161,737 161,737 0 Sanitary Old Mill Lift Station 144 26,221,000 NON -GO 0 475,942 475,942 475,942 0 145 0 0 146 0 0 147 0 0 148 0 0 149 0 0 150 01 0 TOTALS i 18,815,215 7,707,297 26,522,5121 01 0 26,236,642 285,870 r 0 0 m t7 0 m 3 m 0 m m c v 0 to 0 m 3 Page 48 of 241 LONG TERM DEBT SCHEDULE - LT DEBT6 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Re / g' Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy 151 0 0 152 0 0 153 0 0 154 0 0 155 0 0 156 0 0 157 0 0 158 0 0 159 0 0 160 0 0 161 0 0 162 0 0 163 - 0 0 164 0 0 165 0 0 166 0 0 167 0 0 168 0 0 169 0 0 170 0 0 171 0 0 172 0 0 173 0 0 174 0 0 175 0 0 1761 0 0 177 0 0 178 0 0 179 0 0 180 0 0 TOTALS 18,815,215 7,707,297 26,522,512 0 01 26,236,642 285,870 r 0 0 m G) 0 m 3 3 m 0 v m m i- v 0 Cn m 3 Page 49 of 241 LONG TERM DEBT SCHEDULE - LT DEBT? GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Debt Name Amount of Issue Type of Debt Obligation Debt Resolution Number Principal Due FY Interest Due FY Total Obligation Due FY Bond Re / g' Paying Agent Fees Due FY Reductions due to Refinancing or Prepayment of Certified Debt Paid from Funds OTHER THAN Current Year Debt Service Taxes Amount Paid Current Year Debt Service Levy 181 0 0 182 0 0 183 0 0 184 0 0 185 0 0 186 0 0 187 0 0 188 0 0 189 0 0 190 0 0 191 0 0 192 0 0 193 - 0 0 194 0 0 195 0 0 196 0 0 197 0 0 198 0 0 199 0 0 200 0 0 201 0 0 202 0 0 203 0 0 204 0 0 205 0 0 206 0 0 207 0 0 208 0 0 209 0 0 210 0 0 TOTALS 18,815,215 7,707,297 26,522,512 0 01 26,236,642 285,870 r 0 0 m G) 0 m 3 3 m 0 v m m i- v 0 Cn m 3 Page 50 of 241 LONG TERM DEBT SCHEDULE - GRAND TOTALS GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE -PURCHASE PAYMENTS Principal Due Interest Due Total Obligation Due Bond Reg./ Paying Agent Reductions due to Refinancing or Paid from Sources OTHER THAN Amount Paid Budget Year FY 2026 FY 2026 FY 2026 Fees Due FY 2026 Prepayment of Certified Debt Budget Year Debt Service Levy Debt Service Levy GO - TOTAL 8,434,061 3,447,368 11,881,429 0 0 11,595,559 285,870 NON - TOTALL 10,381,154 4,259,929 14,641,083 0 0 14,641,083 0 GRAND - TOTAL 18,815,215 7,707,297 26,522,512 0 0 26,236,642 285,870 Page 51 of 241 4/23/25. 11:10 AM Local Government Property Valuation System NOTICE OF PUBLIC HEARING -- PROPOSED BUDGET Fiscal Year July 1, 2025 - June 30, 2026 City of. DUBUQUE The City Council will conduct a public hearing on the proposed Budget at: City Council Chambers, 350 W 6th St. Meeting Date: 4/28/2025 Meeting Time: 06:30 PM At the public hearing any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. This notice represents a summary of the supporting detail of revenues and expenditures on file with the City Clerk and County Auditor. City budgets are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult 11Aps://dom.iowa.gov/local-budgetet=aappeals. The Budget Estimate Summary of proposed receipts and expenditures is shown below. Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor, City Clerk, and at the Library. The estimated Total tax levy rate per $1000 valuation on regular property 10.06372 The estimated tax levy rate per $1000 valuation on Agricultural property is 3.00375 At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. Phone Number City Clerk/Finance Officer's NAM (563) 589-4322 Jennifer Larson Budget FY 2026 Re -estimated FY 2025 Actual FY 2024 Revenues & Other Financing Sources Taxes Levied on Property 1 29,172,811 27,540,529 27,003,825 Less: Uncollected Property Taxes -Levy Year 2 0 0 0 Net Current Property Taxes 3 29,172,811 27,540,529 27,003,825 Delinquent Property Taxes 4 0 0 2,223 TIF Revenues 51 0 17,907,459 12,922,131 Other City Taxes 61 24,685,623 25,126,148 21,571,552 Licenses & Permits 7 4,477,648 2,290,822 4,073,398 Use of Money and Property 8 22,190,268 19,143,084 20,300,213 Intergovernmental 9 58,245,768 95,952,904 37,463,449 Charges for Fees & Service 10 52,698,361 58,215,895 49,480,766 Special Assessments 11 117,657 662,524 130,439 Miscellaneous 12 15,227,555 13,187,997 13,188,446 Other Financing Sources 131 29,356,784 64,547,049 8,644,560 Transfers In 14 45,969,433 42,935,927 37,067,186 Total Revenues and Other Sources 15 282,141,908 367,510,338 231,848,188 Expenditures & Other Financing Uses Public Safety 16 40,879,248 40,549,908 36,089,592 Public Works 17 17,726,454 19,495,590 15,872,999 Health and Social Services 18 1,107,942 1,264,002 1,041,566 Culture and Recreation 19 17,924,093 21,069,389 16,300,789 Community and Economic Development 20 22,517,323 18,931,399 18,271,559 General Government 21 16,444,880 16,628,119 15,533,614 Debt Service 22 12,424,200 13,597,492 10,453,022 Capital Projects 23 48,304,740 125,896,317 31,630,333 Total Government Activities Expenditures 24 177,328,880 257,432,216 145,193,474 Business Type / Enterprises 25 98,856,209 111,787,670 53,063,529 Total ALL Expenditures 26 276,185,089 369,219,886 198,257,003 Transfers Out 27 45,969,433 42,935,927 37,067,186 Total ALL Expenditures/TransfersOut 28 322,154,522 412,155,813 235,324,189 Excess Revenues & Other Sources Over (Under) Expenditures/Transfers Out 29 -40,012,614 -44,645,475 -3,476,001 Beginning Fund Balance July 1 30 107,815,546 152,461,0211 155,937,022 Ending Fund Balance June 30 1 311 67,802,932 107,815,5461 152,461,021 hfps:Hdom-localgov.iowa.gov/budget-renderer?id=21089 Page 52 RN1 Jenny Larson From: noreply@civicplus.com Sent: Thursday, May 30, 2024 11:45 AM To: Jenny Larson; Joe Link; Robyn Hosch Subject: Online Form Submittal: Fiscal Year 2025 Budget Input IThis sender is trusted. Fiscal Year 2025 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2025, which begins July 1, 2024, and ends on June 30, 2025. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2025 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in March. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please redo the intersection of University and Asbury Rds. To for the City's FY2025 improve traffic the lanes should all be like the Asbury Rd lanes. Budget beginning on All right lanes must turn right and all left lanes must turn left. July 1, 2024? Vehicle speed down our street to avoid the intersection. Most do not even stop at stop sign at corner of Cherry and Avoca. With limited parking on both sides of the street it is dangerous. Someone is going to be hurt or killed. This something that could be done immediately and pretty cost effective. Thank you. First Name Tammy Last Name Wehrspann Street Address 1695 Avoca St City Dubuque State IA Zip 52001 Page 53 of 241 Jenny Larson From: noreply@civicplus.com Sent: Wednesday, October 30, 2024 4:03 PM To: Jenny Larson; Joe Link; Robyn Hosch Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have I believe that City Employment compensation packages (hourly for the City's FY2026 wage, healthcare, vacation, PTO and retirement package/age) Budget beginning on of City employee's should mirror those of its residents and not July 1, 2025? be out of step with the community they serve by type of employee. A comparison to what City employees make in Davenport may be somewhat useful, but what really matters is the comparison to City Employee compensation to its residents. I would like to see that type of analysis included in the budget process. You can locate these wage survey's in the Iowa Workforce Development website. Also, as the City draws upon synergies between departments and adopts new policies and automation processes- it should become more efficient and need less resources to run. So I would expect that budget would either not grow more from previous years by 1-2%, certainly not the rate of inflation or we are feeding into "systemic inflation" which hurts the poorest in our City. Lastly, I would like to remind the City that the cost to run the City are born mostly by its residents. Taxes are paid by property owners/homeowners or passed onto those who rent. Page 54 of 241 We rent a house to an older widow for $750/mo because things are tight for her. Even a $20/mo increase in her rent to cover the increase in tax and $30/mo in insurance makes it tough for her. So we need to make sure we are be judicious in spending her money. Marc O Please note: I am currently a resident of Asbury, but my wife and I lived in Dubuque for many years. We currently own 2 homes that we lived in previously in Dubuque. We both work in Dubuque as well so we care about what happens here. First Name Marc Last Name Onken Street Address 2142 Seippel Road City Asbury State IA Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. 2 Page 55 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 10:32 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Resurfacing the tennis courts at Flora Park, Murphy Park, and for the City's FY2026 Eagle Point Park. These courts have not be resurfaced in at Budget beginning on least 10 years and, therefore, have chipped paint and large July 1, 2025? cracks that make the playing surface unsafe. The Dubuque Senior tennis teams often used Flora for practices but are no longer able to do so due to the unplayable conditions of the court. Flora in particular gets used regularly by the city for youth tennis programs, so resurfacing these courts would have wide ranging impacts on Dubuque residents from children to adults. First Name Chris Last Name Miller Street Address 2273 Southway Dr. City Dubuque State IA Zip 52002 Page 56 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:09 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have A portion of the city's budget should go towards resurfacing for the City's FY2026 Dubuque's courts at Flora, Murphy, and Eagle Point Parks. The Budget beginning on cracks and peeling make the courts a hazard and difficult to July 1, 2025? play on. I am a summer tennis instructor for leisure services and I am increasingly worried about the students safety if these courts are left to continue to deteriorate. First Name Emma Last Name Chambers Street Address 940 Kelly Ln. City Dubuque State IA Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 57 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:15 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Dear City Council Members, for the City's FY2026 Budget beginning on I am writing to advocate for including funding in the city's July 1, 2025? budget for resurfacing the public tennis courts. These courts are incredibly valuable to our community, providing a space for residents of all ages to stay active, engage in a healthy lifestyle, and develop skills that benefit them both in tennis and beyond. Having well -maintained courts also encourages young athletes to practice for future tennis endeavors, whether in high school competitions or lifelong recreational play. For families considering moving to Dubuque, the condition of our parks and sports facilities speaks volumes about our commitment to recreation and quality of life. Please consider allocating part of the budget to resurface these courts and enhance our city's appeal as a vibrant, health - conscious community. This investment would make a meaningful difference for current and future residents. Thank you for your consideration. Page 58 of 241 First Name Jennifer Last Name Chambers Street Address 940 Kelly lane City Dubuque State Iowa Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 59 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:29 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please consider resurfacing the tennis courts at Flora, Murphy, for the City's FY2026 and Eagle Point Parks. I have a daughter that is a tennis player Budget beginning on for Dubuque Senior High School. Unfortunately, Flora, Murphy July 1, 2025? & Eagle Point Park courts are nearly unplayable due to the chipped paint and large cracks. This makes them really unsafe for our athletes. Thanks for your consideration! First Name Heather Last Name Rath Street Address 15360 Wood Vale Ct. City Peosta State IA Zip 52068 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 60 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:34 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Thank you for your consideration in budgeting funds toward the for the City's FY2026 resurfacing of tennis courts in our community parks. As a Budget beginning on tennis player, former tennis coach, former teacher, current July 1, 2025? school counselor, a parent ... I know the incredible value of having safe tennis courts for our community. The current surfaces are hazardous to players, with chipping, uneven surfaces, plant growth in the courts, all can lead to serious injury. Our community (young and old) benefit from quality courts to support good physical and brain health with opportunity to play tennis. It is a sport that is accessible to all people and provides a healthy way to gather with others, learn lifelong skills, and have safe fun (provided the courts are not a hazard). For years our city courts have provided countless players the chance to foster skills that provide the gift of a sport that can be played at all levels for a lifetime! Our youth (and players of all ages) deserve a safe environment to continue to grow as healthy individuals for our community. Please consider allocating funds to resurface our parks tennis courts to keep our community safe and grow our tennis programs which are available for all! Thank you. First Name Natalie Page 61 of 241 Last Name Nemmers Street Address 1290 Arrowhead Drive City Dubuque State IA Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 62 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:42 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have I feel as if the city tennis courts at Flora Park, Murphy Park and for the City's FY2026 Eagle Point Park are in desperate need of being resurfaced. Budget beginning on There are so many cracks and peeling surfaces that they're July 1, 2025? almost unplayable. I've had several of my children play tennis and there just aren't decent courts in the city besides the high school courts (which just got resurfaced) but they're in use for the students during the spring and soon to be fall seasons as well. All of those parks could really use a facelift for the tennis courts. Eagle Point Park's courts basically look abandoned which is sad because that is an amazing park and is definitely being underutilitzed. The new pickleball courts at Flora are fantastic and it's time for the tennis courts to have their fair shot as well. The parks here in Dubuque are such an asset to the community so I hope you can find it in the budget to make these improvements. First Name Jennifer Last Name Nielsen Street Address 200 Fremont Ave. Page 63 of 241 City Dubuque State IA Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in Vour browser. Page 64 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:48 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have I recommend that part of the budget be used to resurface the for the City's FY2026 courts throughout Dubuque Budget beginning on July 1, 2025? First Name Jeni Last Name Bormann Street Address 1595 Kane City Dubuque State IA Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 65 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 11:59 AM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have I have kids that play tennis but the parks at Flora, Murphy, and for the City's FY2026 Eagle Point Park are in poor shape. Please resurface them. Budget beginning on They would be greatly used if they didn't have huge cracks July 1, 2025? running down them. First Name Blaine Last Name Nielsen Street Address 200 Fremont Ave City Dubuque State IA Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 66 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 12:26 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please consider resurfacing the tennis courts at Flora, Murphy, for the City's FY2026 and Eagle Point Parks. I have a grand daughter that is a tennis Budget beginning on player for Dubuque Senior High School. Unfortunately, Flora, July 1, 2025? Murphy & Eagle Point Park courts are nearly unplayable due to the chipped paint and large cracks. This makes them really unsafe for our athletes. Thanks for your consideration! First Name Kim Last Name Finn Street Address 1490 Kaufmann Ave. City Dubuque State IA Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 67 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 12:26 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please consider resurfacing the tennis courts at Flora, Murphy, for the City's FY2026 and Eagle Point Parks. I have a grand daughter that is a tennis Budget beginning on player for Dubuque Senior High School. Unfortunately, Flora, July 1, 2025? Murphy & Eagle Point Park courts are nearly unplayable due to the chipped paint and large cracks. This makes them really unsafe for our athletes. Thanks for your consideration! First Name Kim Last Name Finn Street Address 1490 Kaufmann Ave. City Dubuque State IA Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 68 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 1:35 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please consider resurfacing the tennis courts at Flora, Murphy, for the City's FY2026 and Eagle Point Parks. We play tennis recreationally. Budget beginning on Unfortunately, Flora, Murphy & Eagle Point Park courts are July 1, 2025? nearly unplayable due to the chipped paint and large cracks. This makes them really unsafe for our athletes. Thanks for your consideration! First Name Jeff Last Name Ronek Street Address 15618 WHITE OAK DR City Peosta State IA Zip 52068 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 69 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 2:26 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Please consider repainting the tennis courts. I have four kids for the City's FY2026 who all took lessons at Flora and each summer. The courts get Budget beginning on worse and worse, and are actually almost dangerous with the July 1, 2025? weeds and slick, chipping cement. First Name Kelly Last Name King Street Address 11123 Hidden Springs Ct City Dbq State la Zip 52003 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 70 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 3:25 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have It would be great to see a part of the budget go toward for the City's FY2026 resurfacing of the city's tennis courts... Flora Park, Murphy Park, Budget beginning on Eagle Point Park. Some courts are in pretty poor condition. July 1, 2025? First Name Field not completed. Last Name Field not completed. Street Address Field not completed. City Field not completed. State Field not completed. Zip Field not completed. Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 71 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, November 7, 2024 3:51 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Resurfacing of the tennis courts in our city parks, especially for the City's FY2026 Flora park, as they are nearly unplayable. Budget beginning on July 1, 2025? First Name Kelly Last Name Lemm Street Address 2489 Hacienda Dr City Dubuque State IA Zip 52002 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 72 of 241 Jenny Larson From: noreply@civicplus.com Sent: Wednesday, November 13, 2024 9:23 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have 1. an indoor recreation center with large pool and senior for the City's FY2026 options for water walking, this has gone down the list for the Budget beginning on past 8 years, preferably in a central location, not everyone lives July 1, 2025? on the west end. Budget money to improve the pools we have and keep them open for more months. 2. a new mall operations, shopping here is awful, we are losing so much income for Dubuque because of this 3. basically improve these things for the people that live here and pay taxes, we have spent enough on Tourist attracting. 4. make sure we have someone responsible for updating department rules and regulations yearly as this is how people use facilities based on the info online provided, it is so out of date when it comes to the reccreation dept. First Name Last Name Street Address City Susan Kono 82 Nevada Street Dubuque Page 73 of 241 State IA Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 74 of 241 Jenny Larson From: noreply@civicplus.com Sent: Monday, March 3, 2025 2:02 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Dear Mike Van Milligen, for the City's FY2026 Budget beginning on It's time to take meaningful steps forward on the East-West July 1, 2025? Corridor project. Given that this initiative has been in discussion for 16 years with little tangible progress, the impacted area has continued to decline due to uncertainty and inaction. To address this, I urge the City to begin setting aside funding for property acquisition —allocating $2-3 million annually over the next five years. This will allow the City to purchase the necessary properties in a phased approach, alleviating timing concerns for current property owners and facilitating new construction. If this project remains a priority, we need financial commitment and clear action. If not, we should acknowledge that it is no longer on the City's high -priority list and adjust the planning accordingly. Stop calling it a "high priority". It's clearly not. I appreciate your attention to this matter and look forward to your thoughts on how we can move forward. Page 75 of 241 Sincerely, - Amanda First Name Amanda Last Name Saylor Street Address 2450 University Ave City Dubuque State IA Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 76 of 241 Jenny Larson From: noreply@civicplus.com Sent: Sunday, March 23, 2025 4:23 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have The City should stick with the effective Property tax rate. The for the City's FY2026 proposed increased tax rates are at a time when the economy Budget beginning on is already weighing heavily on homeowners. The City should July 1, 2025? be cutting back on programs, expenditures, and tax rates. The City seems to think it is allowed to have an open ticket to spending the residents livelihood. Consider cancelling programs - and lay-offs, like the rest of the world such as the Federal government and the Private Sector. All is not well outside of the City programs and your own staffing you wish to provide a higher level of support for through Property tax increases. First Name Mark Last Name Matel Street Address 2059 Golden Eagle Dr.. City Dubuque State IA Page 77 of 241 Zip 52001 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 78 of 241 Jenny Larson From: noreply@civicplus.com Sent: Thursday, April 3, 2025 12:03 PM To: Jenny Larson; Joe Link; Robyn Hosch; Laura Bendorf Subject: Online Form Submittal: Fiscal Year 2026 Budget Input This sender is trusted. Fiscal Year 2026 Budget Input City staff are asking Dubuque residents and stakeholders to provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year (FY) 2026, which begins July 1, 2025, and ends on June 30, 2026. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2026 budget. The City Council will consider the recommended budget and the public will have additional opportunities to offer input during eight public meetings in April. The City's operating budget (day-to-day costs of providing city services) is around $172 million and the capital budget, which includes major projects and improvements, is approximately $86 million. What ideas do you have Klauer Manufacturing at the end of Kerper is experiencing for the City's FY2026 flooding during heavy rains. This flooding affects their parking Budget beginning on lots to the extent that the water reaches the bottom of car July 1, 2025? doors. This flooding also backs up into their building. City engineering staff is aware as well as Susan Farber and Danny Sprank. Engineering reported an undersized system and inaccurate storm designs that will require further analysis and planning. I recommend allocating resources to design and construct an appriopriately sized system especially considering the development happening on Kerper as I type this note. First Name Jacob Last Name Mozena Street Address 900 Jackson St City Dubuque State IA Zip 52001 Page 79 of 241 Attachment(s): Field not completed. Email not displaying correctly? View it in your browser. Page 80 of 241 Adrienne Breitfelder From: City of Dubuque <noreply-dubuque@gscend.com> Sent: Friday, April 25, 2025 9:58 AM To: Adrienne Breitfelder Subject: A new Service Request has been created [Request ID #222827] (Contact City Council) - Dubuque, IA Caution! This message was sent from outside your organization. Never give your login Allow sender I Block sender information and password over email! Report Dubuque, IA A new service request has been filed. ID 222827 Date/Time 4/25/2025 9:58 AM Type Contact City Council Address Dubuque Origin Website Comments Proposed Fiscal Year 2026 Budget Comments I am contacting you today to provide my input on the proposed Fiscal Year 2026 Operating and Capital Improvement Budgets. In my opinion the proposed increase in the property tax and utility rates are necessary as staffing and infrastructure costs continue to increase. One of your essential needs is to continue to provide necessary funding to adequately maintain our current infrastructure including streets, water and the sanitary/storm sewer systems. I am encouraging you to support the City Managers proposed budget because I believe it will help you meet the current vision you have for the community. I would also like to provide my comments for your consideration related to future budgets. The budget process starts with your goal setting. Throughout the budget discussions I have heard several comments on how this is a tight budget. Page 81 of 241 Unfortunately, I don't see this changing. I would challenge you to review all of the services the city currently provides and compare them to the essential services the city needs to provide. In my mind this would be the first step in controlling future rising costs. While we all would like `tax cuts and lower utility costs" the reality is we can't cut revenue without cutting services. Lead Water Mains: I find it concerning that we still have lead water mains in service while we have taken on the task to assist with the removal of lead service lines from the system. While removal of lead water service lines is a worthwhile project while grant money still exists, we also need to fully fund and eliminate the five lead water mains in our system. The current CIP (page 53) provides $45,000 in Fiscal Year 2029. This project was first developed in 2017 and still remains under —funded. One project should be fully funded each year starting in FY 2027 until the five lead water mains are replaced. Public Works Overlay Program: The Public Works Asphalt Overlay Program is a proven way to extend out the life of existing asphalt surface roadways. It also improves access for the walking or disabled public by improving the ADA curb ramps with in the project limits. This fiscal year's proposal (improvement 15 of 15) is to increase funding to allow for 10 miles of overlays. While this extended program will help extend the life of existing asphalt streets, it does limit the funding that is available to address defects on concrete streets. I would suggest a more balanced approach in future years so defects on concrete streets can also be addressed. Public Works Automated Collection of Recycling Material: Now that the trash carts and equipment necessary to fully implement the automated trash collection are in place, I would encourage the purchase of necessary equipment to automate the collection of recycling materials. For all the same reasons the trash collection was automated, including the safety of the crews, I would support moving to automated collection of recycling materials in the near future. While a grant award would be nice, it may require borrowing to help with the capital expense to move this project forward. Engineering Department Concrete Street Rehab Program: As mentioned above we have a growing need for resurfacing, restoration and rehabilitation (3R projects) on concrete streets Page 82 of 241 similar to the recently completed project on Grandview- north of Loras Blvd. In my opinion we need to balance out the available funding to reduce the need for future reconstruction street projects. We have many highly traveled concrete streets that will need 3R projects in the near future that are currently not funded. It is critical that these projects are addressed using 3R maintenance techniques before more costly total reconstruction projects are required. The engineering department has identified priority concrete streets in need of major work but funding these repairs are an ongoing issue. Balancing funding between asphalt overlays and concrete 3R pr Submitter Klostermann, John 1755 Bristol Drive Dubuque, IA 52001 563-580-2272 jkloste1974@mail.com Dubuque, IA Page 83 of 241 Adrienne Breitfelder From: Clark Scholz <clarkscholz34@gmail.com> Sent: Tuesday, April 22, 2025 10:20 AM To: Adrienne Breitfelder Subject: Wages/benefits Caution! This message was sent from outside your organization. Never give your login Allow sender I Block sender information and password over email! Report I apologize in advanced for what may turnout to be a long email. I ask that you share this with Human Resources, the City Council, Finance Director, and City Manager. I attended the County Budget Public Hearing on 4/21/2025. One of the Items of concern was that county wages/benefits are better than the private sector wages/benefits. The Board referenced their compensation indicating that they are fairly compensating their employees. The public was not in the mood to hear that and we're very adamant that wages/benefits should be comparable to the private sector not better than the private sector. Their was a belief that comparisons were only made to government entities and did not look at the private sector. I went to the city's web site to view the presentation made to city employees concerning Dubuque's compensation study. I may be wrong but it appears the study only concentrated on similar governmental for the comparison with little or no mention to similar private sector positions. I urge the the council and the others I mentioned at the start of this email watch the replay of the county budget to get a feel what they may face at the 4/28/2025 city budget hearing. I did budgeting for a multimillion dollar governmental department for 26 years. I understand needed and essential services cost money. I say to those that say freeze spending you can not do this for an indefinite time frame and maintain quality essential services. If they have better ideas than spending freezes the present theem. I am sure any City Council, Board of Suppervisors, or School Board would be very willing to listen. I again apologize for the long email. As a side note the Dubuque budget process is one of the most transparent and comprehensive budget I have ever seen. ClarkSchloz P.E. 2925 Burlington St, Dubuque, IA 52001 563-357-7214 Page 84 of 241 Adrienne Breitfelder From: Sent: To: Subject: This sender is trusted. Citizen Support Center <dubuqueia@mycusthelp.net> Wednesday, April 2, 2025 3:34 PM Adrienne Breitfelder "Contact Us" inquiry from City of Dubuque website Attachment: ITR-Public-Hearing-Guide.pdf Contact Us Name: Clark Schloz Address: 2925 BURLINGTON ST Ward: 3 Phone: 563-357-7214 Email: clarkscholz34@gmail.com City Department: City Council Message: I have included a document from Iowans for Tax Relief (ITR). They list several items as amenities or extravagant spending. The city appears to spend a fair amount dollars on these items. I am not the biggest fan of ITR, if they had it all their way Dubuque would by a very boring place. I would be interested in hearing the Mayor and Council opinions on ITR spending Pyramid between now and the 4/28/2025 hearing Page 85 of 241 A Guide of What To Say At Your Property Tax Public Hearing 1. INTRODUCTION "Good evening, my name is first and last name >' I TR IOWANS FOR TAX RELIEF TR LOCAL I live in and have some real concerns about city or county your proposed property tax increase." 2. TELL YOUR STORY. BE BRIEFAND POLITE (See examples below) 3. CONCLUSION "I strongly oppose this property tax increase. Please take another look at your budget. Thank you for listening." EXAMPLES - SHARE HOW PROPERTY TAXES IMPACT YOUR LIFE: • "I have lived here for years, and now my property taxes are growing fasterthan my income. I'm buying less for myself because I have to pay the government more." • "Taxes made my monthly mortgage payment go up $ a month. Why does the city/county/school need that money more than I do?" • "I didn't buy because my property tax bill went up." • "Please don't play the blame game. I know the assessor only places a value on my property, but YOU create the budget and determine the amount of my tax bill." • "Inflation destroyed my budget. I had to decide what I could buy and what I couldn't. The city/county/school needs to do the same." See your community's taxes and spending at www.itrlocal.org Page 86 of 241 IOWANS FOR TAX RELIEF ITR LOCAL LEVELS OF GOVERNMENTAL SPENDING LUXURIES Because we can Elaborate Government Buildings Development Incentives Modern Architecture and Aesthetics Futuristic Technology, Expensive Art Golf Courses Water Parks Community Centers Nature Centers Historical Societies Public Art Museums Walking And Bicycle Trails Public Boat Launches Parks Libraries Ceremonial Public Events, (like parades and fireworks) Road Maintenance and Infrastructure Public Health Services I Advanced Technology Elective Courses Like Robotics, Arts, and STEAM with Dedicated Facilities Large Gymnasiums State -Of -The -Art Auditoriums Turf Football Fields Indoor Swimming Pools Career Readiness Programs Before and After School Care Extracurricular Clubs (drama, coding, etc.) Computers For Every Student Smartboards Library Media Center kFood Services School Nurse Sports Programs See your community's taxes and spending at www.itrlocal.org Basic Supplies for LCore Curriculum Subjects (paper, pencils, textbooks) White Boards It's funny that government can never afford to cut taxes or spending, but taxpayers are never asked whether they can afford higher taxes. -Cal Thomas Page 87 of 241 THE CITY OF DUB6&E Masterpiece on the Mississippi Public Hearing to Adopt the Fiscal Year 2026 Budget April 28, 2025 1 THE C DUUB-.'*--TE FivemYear O a s ■ 2023=2025 Masterpiece on the Mississippi �P pp • Vibrant Community: Healthy and Safe • Financially Responsible, High -Performance City Organization: Sustainable, Equitable, and Effective Service Delivery • Robust Local Economy: Diverse Business and Jobs with Economic Prosperity • Livable Neighborhoods & Housing: Great Place to Live • Sustainable Environment: Preserving and Enhancing Natural Resources • Connected Community: Equitable Transportation, Technology Infrastructure, and Mobility • Diverse Arts, Culture, Parks, and Recreation Experiences & Activities • Partnerships for a Better Dubuque: Building Our Community that is Viable, Livable, and Equitable 2 THE CF E 2024=2026 Top Priorities (in alphabetical order) DUtB�- Masterpiece on the Mississippi • Air Service: Future Strategy & Action Plan - Major Airline Hub Connections • Central Avenue Revitalization Plan Implementation • Construction of 14th St. Railroad Overpass & 16th St. Corridor Complete Street • Improvements: RAISE Grant and Matching Funds • Police Department Staffing and Hiring • Street Maintenance/Rehabilitation Program 2024=2026 High Priorities (in alphabetical order) • Catfish Creek Sanitary Sewer Project: Old Mill Road Lift Station Project • Chaplain Schmitt Island Development • City Workforce Retention and Attraction • Comprehensive Study of Fire Station Locations and Staffing 0 Parks Maintenance/Refresh Action Plan. U!�;L P _ B E Masterpiece on the Mississippi Creating an Equitable Community (and Organization) of Choice A High -Performance Organization (and Community) with Engaged Employees and Residents that is Data -Driven and Outcome -Focused built on the five pillars of: Resiliency Sustainability Equity Transparency Compassion _-i www.c ityofdubuq u e.org Adopted by City Council on January 16, 2024 THE CF DUtB�_ E Masterpiece on the Mississippi N THE CF DUtB�_ E Budget Transparenc Masterpleac on the p Mississi i p • 3 City Council Goal -Setting Sessions: Aug. 22-24, 2024 • Budget Public Input Meeting: Nov. 7, 2024 • Meeting to Set the Public Hearing on the Maximum Levy: March 3, 2025 • Public Hearing to Set Maximum Levy: March 25, 2025 • Meeting to Set the Public Hearing to Adopt the Budget: April 10, 2025 • 7 Public Meetings: April 2, 3, 8, 9, 10, 22, 24 • Public Hearing to Adopt the Budget: April 28, 2025 zf public meetings (Only 4 required by State Code) Public input also accepted via www. cityofdubuque. org/FY2026budget 0 Amended Budget Recommendation Additions THE CF DUtB�_ E Masterpiece on the Mississippi • Full-time maintenance position in the Parks and Recreation Department to mainly service Eagle Point Park • Airport additional marketing dollars • Match for the Transportation Alternative Program (TAP) grant • Linwood Cemetery partnership program • Removal of the Eagle Point Park Water Tower • Replacement of sanitary sewer flow meters THE CF DUtB�- E Masterpiece on the Mississippi Recommended FY2026 city Property Tax Rate FY25 Consolidated Tax Rate 3.1% 2.1% 181% 310% 43m1% THE CF DUtB�- E Masterpiece on the Mississippi School District city County ❑ NICC ❑ Independent Recommended FY2026 CitIff Budget: $276,430,089 ❑ Operating Budget ❑ Capital Budget THE CF DUtB�- E Masterpiece on the Mississippi General Fund Expenditures 1.2% 0.3% 0.1 % 6.4% 9.7% 16.2% 4.5 18,8% 42m8% ❑ Public Safety 42.8% THE CF DUtB�- E Masterpiece on the Mississippi ❑ Culture & Recreation 18.8% ❑ General Government 16.2% ❑ Public Works 9.7% ❑ Community &Economic Development 6.4% ❑ Other 4.5% ❑ Health & Social Services 1.2% ❑Capital Projects 0.3% ❑ Debt Service 0.1% kul City Property Tax Rats FY2022 - FY2025 THE C DUUB-.'*--TE Masterpiece on the Mississippi 11 Proposed FY2026 City Property Tax Levy THE C DUUB-.'*--TE Masterpiece on the Mississippi 12 Proposed Property Tax Levy THE CF DUtB�- E Masterpiece on the Mississippi 138% $0m14 Property Tax Rate Property Tax Asking 517% $1,6285144 Avg. Residential Property 190% $3138 Avg. Commercial Property 1m78% $74m26 Avg. Industrial Property 1m71% $85m68 13 Impact Across I :)perty T's -~ THE CF DUtB�- E Masterpiece on the Mississippi Property Type FY25 City Property FY26 City Property Cost Percent MW No. of Tax Payment Tax Payment Change Change Properties Residential: Avg. value = $196,508 $855.82 $889.20 +$33.38 +3.9% - Commercial: $150,000 value and $690.02 $716 +$25.98 +3.8% 648 below Commercial: $150,001 - $300,000 $29030.08 $2,074.61 +$44.53 +2.2% 265 value Commercial: $301,000 - $450,000 $3,370.14 $3,433.21 +$63.07 +1.9% 149 value Commercial: Avg. value = $540,594 $49179.41 $43253.75 +$74.25 +1.8% 66 Industrial: Avg. value = $632,952 $5,004.59 $53090.27 +$85.67 +1.7% - 14 City Property Tax Rate Comparison THE CF DUtB�- E Masterpiece on the Mississippi Dubuque has the LOWEST property tax rate of the 11 largest cities in the state. The highest rate (Waterloo) is 116% higher than Dubuque's rate, and the average is 55% higher than Dubuque's rate. 15 Taxable Value per Capita Comparison THE CF DUtB�- E Masterpiece on the Mississippi Dubuque is the SECOND LOWEST taxes per capita as compared to the 11 largest cities in the state. The highest (West Des Moines) is 128% higher than Dubuque's taxes per capita, and the average is 67% higher than Dubuque. 16 Average Annual Increase: 1989=2026 THE CF DUtB�- E Masterpiece on the Mississippi *Since 1989, the averaae homeowner has averaged an annual increase in costs in the City portion of their property taxes of +1.45%, or about +$9.28 a year. • If the State had been Homestead Tax Cred have averaged about fully funding the it, the increase would +$6.62 a year. 17 THE CF DUtB�- E Masterpiece on the Mississippi Enterprise Funds Recommended FY 2r, Rates & Fees THE CF DUtB�_ E Masterpiece on the Mississippi Average monthly cost for amity ,utilities would increase by $9.91. The City offers income -qualified residential customers a base fee reduction for all four utilities of up to 50%. 19 :1K: $37.13 1k� r1wo $37.77 $38.59 • $41.49 • r; $43.74 $44.02 $45.41 $46.00 Council Bluffs Ames (FY26) Iowa City Average w/o Dubuque Cedar Rapids West Des Des Moines (FY26) (FY26) Dubuque (FY26) (FY26) Moines (FY26) (FY26) Water Cost for Lower Consumption Households THE CF DUtB�- E Masterpiece on the Mississippi Customers only pay for the water they use. The average monthly water use is 6,000 gallons per month, but smaller households may only use 3,000 gallons. Monthly FY2026 water cost estimate for lower consumption households = $29,87 (a $1.80 per month increase over FY2025) 21 ewer Rate comn;; $57.00 $48.86 $45.54 $38.71 $39.97 $41.87 $41.91 • $59.70 $60.37 $62.29 $63.70 Council Iowa City Waterloo West Des Ames (FY26) Cedar Avg. w/o Sioux City Dubuque Ankeny Davenport Des Moines Bluffs (FY26) (FY26) Moines Rapids Dubuque (FY26) (FY26) (FY26) (FY26) (FY26) (FY26) (FY26) (FY26) Sewer Cost for Lower Consumption Households Customers only pay for the wastewater they generate. THE CF DUtB�- E Masterpiece on the Mississippi The average monthly water use (the basis for sewer cost calculations) is 6,000 gallons per month, but smaller households may only use 3,000 gallons. Monthly FY2026 sewer cost estimate for lower consumption households = $21.29 (a $2.47 per month increase over FY2025) 23 Annual Sewer Rate Increase THE CITY OF DUB E sissippi Including the recommended 9% increase for FY2026, Dubuque's average annual increase over the last 6 years is fourth highest. The average for the other large cities with wastewater treatment facilities is 5.46%, which is 9% lower than Dubuque's average. 24 Breakdown of Sanitary Sewer Revenue by User Class *As of March 25, 2025 THE CF DUtB�- E Masterpiece on the Mississippi 25 • M E21 I ore 191�• dhVAh Eight Largest Cities With Weekly Collection of Refuse, Recycling, and Yard Waste Included in Monthly Fee $21.56 $22.00 $22.50 $18.11 $15.00 $16.50 0 , d Waterloo Sioux City Dubuque Avg. w/o Council Bluffs Iowa City Dubuque $22.82 $23.32 2 i Ankeny Cedar Rapids Ames Stormwater Fee Comparison THE CF DUtB�- E Masterpiece on the Mississippi The highest rate (Des Moines) is 75% higher than Dubuque's rate, and the average is 31% lower than Dubuque. 27 THE CF DUtB�- E Masterpiece on the Mississippi Strategic Use of Debt & General Fund Reserves Reduction of Statutory Debt Limit Used (FY26 Recommended) THE CF DUtB�- E Masterpiece on the Mississippi FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 29 is Fai ■mmm iliiff7lv�fllfTi $350 $330 $310 $290 $270 $250 $230 $210 $190 $170 $295.5 $222.5 $289.6 $200.8 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY2 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 ^-tired Debt vs. New Debt THE CF DUtB�- E Masterpiece on the Mississippi • The total City indebtedness as of June 30, 2026, is projected to be $289,568,909 (33-50% of statutory debt limit). • The total City indebtedness as of June 30, 2015, was $295,561,181 (90% of statutory debt limit). • The City is projected to have $8,483,725 more in debt as of June 30, 2026, as compared to 2025. 31 THE CITY OF Retired vs.NewDebt(inmillions) B�_ EE Masterpiece on the Mississippi $80 $75.64 The FY25 debt issuance was a combination of three years of debt funding for projects. In that three-year $70 period, the City retired $60.72 million in debt and $60 issued $84.11 million in debt. $50 $40 $36.86 $30 $29.19 $26$7b.2128.36 $29.7§28.8�30.1$30.03$28.40 $23.36 24.49 $23.42 $23.27 $23.66 $23.66 $20 $17.95 $17.13 $17.72 $20.26 $21.73 $18.05 $18.49$18.73 $16.2 $14.39 14.77 12.97 $14.92 $12.07 $10.48 $ 1 0 0 $7.99 I I ti $4.05 ti $0.48 $1.00 $1.00 $1.00 $1.00 $1.00 $0 FY16 FY17 FY18 FY19 FY20* FY21 FY22 FY23 FY24 FY25 FY26** FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 Retired Debt New Debt 32 Percentage of Legal Debt Limit Utilize THE CF DUtB�— E Masterpiece on the Mississippi 68% Dubuque ranks as the 5th 62% 58% o lowest of the 11 largest cities 56 /o 47/0 o 47% g and is below the average. 42% 34% 4 24% 24% 21 17% "N �p1 �� I� �� c�1 �� ss� -Rel No Des Moines is 104% higher and the average is 27% higher than Dubuque 33 Statutory Debt P ca Debt THE CF DUtB�- E Masterpiece on the Mississippi FY2015: Dubuque used 90% of statutory debt limit FY2026 Budget Recommendation: use of statutory debt limit is 33,50% By the end of the recommended 5-Year CIP budget in FY2030, the Dubuque would be at 32-90% of statutory debt limit. Projections out 10 years to FY2035 show Dubuque at 19.66% of statutory debt limit 34 THE CF E General u nReservrar DUtB�_ Masteron the p Mississi i p • Moody's Investor Service recommends a 35% General Fund Operating Reserve for "AA" rated cities. • In July 2023, Moody's Investor Service upgrade( the City's outstanding general obligation bonds from Aa." to Aa2, as well as the outstanding Sales Tax Increment Revenue bonds from A2 to J. • In January 2025, Moody's Investor Services affirmed Dubuque's Aa2 credit rating "..-the City of Dubuque's local economy benefits from its role as a regional economic center, with solid resident income and full value per capita. Financial operations are strong and will remain so despite declines in fund balance over the next few years, as it expends funds from the pandemic. Long-term liabilities and fixed cost ratios are moderate and will remain so despite future borrowing needs." 35 General Fund Reserve Projections THE CF DUtB�- E Masterpiece on the Mississippi THE CF DUtB�- E Masterpiece on the Mississippi Recommended 5-Year Capital Improvement Program 37 Recomrr�� 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Emphasis is modernization, maintenance, and extension of sanitary sewer system to accommodate growth the City is currently experiencing and anticipating CIP Budget: From Jan. 2025 — Dec. 2029, the City will spend over $13, million on sanitary sewer and wastewater treatment plant improvements. 38 M A0% A0%^mmended !F Year CIP THE C DUUB-.'*--TE Masterpiece on the Mississippi • City will issue $152,147,710 in new debt in the recommended 5-year CIP. • City will retire $139,519,604 of existing debt • Increase of City debt by $123628 106 39 Recommended 5-Year Gar THE CF DUtB�- E Masterpiece on the Mississippi For FY2026, the City's use of the statutory debt limit would be 33.50%. By the end of the recommended 5-Year CIP budget in FY2030, the City would be at 32-90% of the statutory debt limit. all THE CITY OF commena ear Masterpiece on the Mississippi Strategic Use of Debt for Infrastructure Projects: 1. The older a piece of infrastructure gets and the more it is allowed to deteriorate, the more costs increase 2. The longer the wait to invest in infrastructure, the more costs are increased by inflation 3. If the investment in infrastructure is not made in this interest rate environment, it will eventually need to be made when interest rates could be potentially higher, thereby increasing costs 4. The massive amount of federal grant money that is being made available 41 Recommend,- A11OW410% ■o The City will issue $152,147,710 in new debt in the Recommended 5-year CIP, mostly for: • Sanitary Sewer Projects $78,399,027 • Five Flags Renovation $22,890,869 • Water Projects $15,956,673 • Fire Equipment & Improvements $7,159,368 • Central Ave Corridor $6,440,000 • Federal Building Renovation $5,640,000 • Parking Ramp Maintenance $5,240,000 • Airport Improvements $2,291,499 THE CF DUtB�- E Masterpiece on the Mississippi 9 Park Development $2,202,000 42 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi *Catfish Creek Sewershed Interceptor Sanitary Sewer Improvements: $47 million total Water & Resource Recovery Center High Strength Waste: $6.2 million total *Water & Resource Recovery Center Industrial Controls Update: $3 million total *Water & Resource Recovery Center BOD Capacity Upgrades: $1.1 million total 43 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Southwest Arterial Water Main Extension: $1.7 million total Private Lead Water Service Line Replacement Project: $5.7 million total Source Water PFAS Reduction Project: $9.5 million total • Water Third Pressure Zone Connection (from Tanzanite Drive to Olympic Heights): $2 million total ii Major Projects Included in 5-Year CIP THE C DUUB-.'*--TE Masterpiece on the Mississippi • Kerper Blvd. Sanitary Sewer Lift Station Replacement: $1.5 million ARPA Grant (Total project cost = $1.5 million) • Bee Branch Gate & Pump Replacement: $28.2 million total ($8 million US EDA Grant) • 14th Street Overpass: $43 million total - $25 million RAISE Grant - $9.2 million DIVIATS - Support from Dubuque Racing Association 45 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Northwest Arterial & US20/Dodge Street Intersection Improvements: $17.5 million total • $12 million Iowa DOT allocation, $5.5 million City contribution Streets • 10 miles of asphalt overlay projects by Public Works • 14th Street Overpass, Roundabouts, & Related Improvements: $43 million • Central Avenue Corridor Improvements: $8.2 million of $22 million total 46 Improvement Packages THE C DUUB-.'*--TE Masterpiece on the Mississippi For FY2026 there are $2,309,628 in general fund improvement requeFf, , of which $1,714,247 are recurring and $595,380 are non -recurring. There is $261,720 recommended in non- recurring and $661,356 in recurring improvements. 47 THE CF DUtB�- E Masterpiece on the Mississippi If the City Council approves the budget recommendation, it will support continued investment in the people, businesses, and organizations that are making a difference in our community, and continued investment in the infrastructure that must exist for Dubuque to continue to thrive. THE CITY OF lei Masterpiece on the Mississippi Public Hearing to Adopt the Fiscal Year 2025 Budget April 28, 2025 11 THE C DUUB-.'*--TE FivemYear O a s ■ 2023=2025 Masterpiece on the Mississippi �P pp • Vibrant Community: Healthy and Safe • Financially Responsible, High -Performance City Organization: Sustainable, Equitable, and Effective Service Delivery • Robust Local Economy: Diverse Business and Jobs with Economic Prosperity • Livable Neighborhoods & Housing: Great Place to Live • Sustainable Environment: Preserving and Enhancing Natural Resources • Connected Community: Equitable Transportation, Technology Infrastructure, and Mobility • Diverse Arts, Culture, Parks, and Recreation Experiences & Activities • Partnerships for a Better Dubuque: Building Our Community that is Viable, Livable, and Equitable 2 THE CF E 2024=2026 Top Priorities (in alphabetical order) DUtB�- Masterpiece on the Mississippi • Air Service: Future Strategy & Action Plan - Major Airline Hub Connections • Central Avenue Revitalization Plan Implementation • Construction of 14th St. Railroad Overpass & 16th St. Corridor Complete Street • Improvements: RAISE Grant and Matching Funds • Police Department Staffing and Hiring • Street Maintenance/Rehabilitation Program 2024=2026 High Priorities (in alphabetical order) • Catfish Creek Sanitary Sewer Project: Old Mill Road Lift Station Project • Chaplain Schmitt Island Development • City Workforce Retention and Attraction • Comprehensive Study of Fire Station Locations and Staffing • Parks Maintenance/Refresh Action Plan. 3 U!�;L P _ B E Masterpiece on the Mississippi Creating an Equitable Community (and Organization) of Choice A High -Performance Organization (and Community) with Engaged Employees and Residents that is Data -Driven and Outcome -Focused built on the five pillars of: Resiliency Sustainability Equity Transparency Compassion _-i www.c ityofdubuq u e.org Adopted by City Council on January 16, 2024 THE CF DUtB�_ E Masterpiece on the Mississippi N THE CF DUtB�_ E Budget Transparenc Masterpleac on the p Mississi i p • 3 City Council Goal -Setting Sessions: Aug. 22-24, 2024 • Budget Public Input Meeting: Nov. 7, 2024 • Meeting to Set the Public Hearing on the Maximum Levy: March 3, 2025 • Public Hearing to Set Maximum Levy: March 25, 2025 • Meeting to Set the Public Hearing to Adopt the Budget: April 10, 2025 • 7 Public Meetings: April 2, 3, 8, 9, 10, 22, 24 • Public Hearing to Adopt the Budget: April 28, 2025 zf public meetings (Only 4 required by State Code) Public input also accepted via www. cityofdubuque. org/FY2026budget 0 Amended Budget Recommendation Additions THE CF DUtB�_ E Masterpiece on the Mississippi • Full-time maintenance position in the Parks and Recreation Department to mainly service Eagle Point Park • Airport additional marketing dollars • Match for the Transportation Alternative Program (TAP) grant • Linwood Cemetery partnership program • Removal of the Eagle Point Park Water Tower • Replacement of sanitary sewer flow meters I THE CF DUtB�- E Masterpiece on the Mississippi Recommended FY2026 city Property Tax Rate FY25 Consolidated Tax Rate 3.1% 2.1% 181% 310% 43m1% THE CF DUtB�- E Masterpiece on the Mississippi School District city County ❑ NICC ❑ Independent Recommended FY2026 Ck",' Budget: $276,185,089 El Operating Budget O Capital Budget THE CF DUtB�- E Masterpiece on the Mississippi P] General Fund Expenditures 1.2%0.3% o 3.3% 0.1 /o 6.5% 9.6% 16.3% 18m6% 419% ❑ Public Safety 42.9% THE CF DUtB�- E Masterpiece on the Mississippi ❑ Culture & Recreation 18.6% ❑ General Government 16.3% ❑ Public Works 9.6% ❑ Community & Economic Development 6.5% ❑ Other 3.3% ❑ Health & Social Services 1.2% ❑Capital Projects 0.3% ❑ Debt Service wc City Property Tax Rats FY2022 - FY2025 THE C DUUB-.'*--TE Masterpiece on the Mississippi 11 Proposed FY2026 City Property Tax Levy THE C DUUB-.'*--TE Masterpiece on the Mississippi 12 Proposed Property Tax Levy THE CF DUtB�- E Masterpiece on the Mississippi 138% $0m14 Property Tax Rate Property Tax Asking 517% $1,6285144 Avg. Residential Property 190% $3138 Avg. Commercial Property 1m78% $74m26 Avg. Industrial Property 1m71% $85m68 13 Impact Across I :)perty T's -~ THE CF DUtB�- E Masterpiece on the Mississippi Property Type FY25 City Property FY26 City Property Cost Percent MW No. of Tax Payment Tax Payment Change Change Properties Residential: Avg. value = $196,508 $855.82 $889.20 +$33.38 +3.9% - Commercial: $150,000 value and $690.02 $716 +$25.98 +3.8% 648 below Commercial: $150,001 - $300,000 $29030.08 $2,074.61 +$44.53 +2.2% 265 value Commercial: $301,000 - $450,000 $3,370.14 $3,433.21 +$63.07 +1.9% 149 value Commercial: Avg. value = $540,594 $49179.41 $43253.75 +$74.25 +1.8% 66 Industrial: Avg. value = $632,952 $5,004.59 $53090.27 +$85.67 +1.7% - 14 City Property Tax Rate Comparison Dubuque has the rate (Waterloo) is Dubuque's rate. THE CF DUtB�- E Masterpiece on the Mississippi LOWEST property tax rate of the 11 largest cities in the state. The highest 116% higher than Dubuque's rate, and the average is 55% higher than 15 Taxable Value per Capita Comparison THE CF DUtB�- E Masterpiece on the Mississippi Dubuque is the SECOND LOWEST taxes per capita as compared to the 11 largest cities in the state. The highest (West Des Moines) is 128% higher than Dubuque's taxes per capita, and the average is 69% higher than Dubuque. 16 Average Annual Increase: 1989=2026 THE CF DUtB�- E Masterpiece on the Mississippi *Since 1989, the averaae homeowner has averaged an annual increase in costs in the City portion of their property taxes of +1.45%, or about +$9.28 a year. • If the State had been Homestead Tax Cred have averaged about fully funding the it, the increase would +$6.62 a year. 17 THE CF DUtB�- E Masterpiece on the Mississippi Enterprise Funds Recommended FY 2r, Rates & Fees THE CF DUtB�_ E Masterpiece on the Mississippi Average monthly cost for amity ,utilities would increase by $9.91. The City offers income -qualified residential customers a base fee reduction for all four utilities of up to 50%. 19 Water Rate Comparison THE CF DUtB�- E Masterpiece on the Mississippi The highest rate (Des Moines) is 8% higher than Dubuque's rate, and the average is 2.6% lower than Dubuque. Wc Water Cost for Lower Consumption Households THE CF DUtB�- E Masterpiece on the Mississippi Customers only pay for the water they use. The average monthly water use is 6,000 gallons per month, but smaller households may only use 3,000 gallons. Monthly FY2026 water cost estimate for lower consumption households = $29,87 (a $1.80 per month increase over FY2025) 21 w 1 $60 $50 $40 $30 $20 $10 $0 ewer Rate comnar-Ise 11 Largest Cities in Iowa $57.00 $59.73 $60.37 $62.29 $63.70 $45.54 $48.86 $37.28 $38.71 $39.97 $41.87 $41.91 Council Iowa City Waterloo West Des Ames Cedar Average Sioux City Dubuque Ankeny Davenport Des Bluffs Moines Rapids w/o Moines Dubuque Sewer Cost for Lower Consumption Households Customers only pay for the wastewater they generate. THE CF DUtB�- E Masterpiece on the Mississippi The average monthly water use (the basis for sewer cost calculations) is 6,000 gallons per month, but smaller households may only use 3,000 gallons. Monthly FY2026 sewer cost estimate for lower consumption households = $21.29 (a $2.47 per month increase over FY2025) 23 Annual Sewer Rate Increase THE CITY OF DUB E sissippi Including the recommended 9% increase for FY2026, Dubuque's average annual increase over the last 6 years is fourth highest. The average for the other large cities with wastewater treatment facilities is 5.46%, which is 9% lower than Dubuque's average. 24 Breakdown of Sanitary Sewer Revenue by User Class *As of March 25, 2025 THE CF DUtB�- E Masterpiece on the Mississippi 25 • M E21 I ore 191�• dhVAh Eight Largest Cities With Weekly Collection of Refuse, Recycling, and Yard Waste Included in Monthly Fee $21.56 $22.00 $22.50 $18.11 $15.00 $16.50 0 , d Waterloo Sioux City Dubuque Avg. w/o Council Bluffs Iowa City Dubuque $22.82 $23.32 2 i Ankeny Cedar Rapids Ames Stormwater Fee Comparison THE CF DUtB�- E Masterpiece on the Mississippi The highest rate (Des Moines) is 75% higher than Dubuque's rate, and the average is 44% lower than Dubuque. 27 THE CF DUtB�- E Masterpiece on the Mississippi Strategic Use of Debt & General Fund Reserves Reduction of Statutory Debt Limit Used (FY26 Recommended) THE CF DUtB�- E Masterpiece on the Mississippi FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 29 is Fai ■mmm iliiff7lv�fllfTi $350 $330 $310 $290 $270 $250 $230 $210 $190 $170 $295.5 $222.5 $289.6 $200.8 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY2 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 ^-tired Debt vs. New Debt THE CF DUtB�- E Masterpiece on the Mississippi • The total City indebtedness as of June 30, 2026, is projected to be $289,568,909 (33-50% of statutory debt limit). • The total City indebtedness as of June 30, 2015, was $295,561,181 (90% of statutory debt limit). • The City is projected to have $8,483,725 more in debt as of June 30, 20260 31 THE CITY OF Retired vs.NewDebt(inmillions) B�_ EE Masterpiece on the Mississippi $80 $75.64 The FY25 debt issuance was a combination of three years of debt funding for projects. In that three-year $70 period, the City retired $60.72 million in debt and $60 issued $84.11 million in debt. $50 $40 $36.86 $30 $29.19 $26$7b.2128.36 $29.7§28.8�30.1$30.03$28.40 $23.36 24.49 $23.42 $23.27 $23.66 $23.66 $20 $17.95 $17.13 $17.72 $20.26 $21.73 $18.05 $18.49$18.73 $16.2 $14.39 14.77 12.97 $14.92 $12.07 $10.48 $ 1 0 0 $7.99 I I ti $4.05 ti $0.48 $1.00 $1.00 $1.00 $1.00 $1.00 $0 FY16 FY17 FY18 FY19 FY20* FY21 FY22 FY23 FY24 FY25 FY26** FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 Retired Debt New Debt 32 THE CF Percentage of DUtB�- E LirritUtiMasterpiece on the Mississippi 68.4% Dubuque ranks as the 5th 62.5% 58.2% o lowest of the 11 largest cities 55.7 /o 47.3/0 o 46.8% g and is below the average.. 42.5% 33.5% 24.2% 24.1% 20.6% o 17.1 /o "N AT AT �� I� �� c�1 T�� AT p1 No NO C.7 ` a� .`o O�. Q- G� `off Des Moines is 104% higher and the average is 27% higher than Dubuque 33 Statutory Debt P ca Debt THE CF DUtB�- E Masterpiece on the Mississippi FY2015: Dubuque used 90% of statutory debt limit FY2026 Budget Recommendation: use of statutory debt limit is 33,50% By the end of the recommended 5-Year CIP budget in FY2030, the Dubuque would be at 32-90% of statutory debt limit. Projections out 10 years to FY2035 show Dubuque at 19.66% of statutory debt limit 34 THE CF E General u nReservrar DUtB�_ Masteron the p Mississi i p • Moody's Investor Service recommends a 35% General Fund Operating Reserve for "AA" rated cities. • In July 2023, Moody's Investor Service upgrade( the City's outstanding general obligation bonds from Aa." to Aa2, as well as the outstanding Sales Tax Increment Revenue bonds from A2 to J. • In January 2025, Moody's Investor Services affirmed Dubuque's Aa2 credit rating "..-the City of Dubuque's local economy benefits from its role as a regional economic center, with solid resident income and full value per capita. Financial operations are strong and will remain so despite declines in fund balance over the next few years, as it expends funds from the pandemic. Long-term liabilities and fixed cost ratios are moderate and will remain so despite future borrowing needs." 35 General Fund Reserve Projections THE CF DUtB�- E Masterpiece on the Mississippi THE CF DUtB�- E Masterpiece on the Mississippi Recommended 5-Year Capital Improvement Program 37 Recomrr�� 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Emphasis is modernization, maintenance, and extension of sanitary sewer system to accommodate growth the City is currently experiencing and anticipating CIP Budget: From Jan. 2025 — Dec. 2029, the City will spend over $13, million on sanitary sewer and wastewater treatment plant improvements. 38 M A0% A0%^mmended !F Year CIP THE C DUUB-.'*--TE Masterpiece on the Mississippi • City will issue $152,147,710 in new debt in the recommended 5-year CIP. • City will retire $139,519,604 of existing debt • Increase of City debt by $123628 106 39 Recommended 5-Year Gar THE CF DUtB�- E Masterpiece on the Mississippi For FY2026, the City's use of the statutory debt limit would be 33.50%. By the end of the recommended 5-Year CIP budget in FY2030, the City would be at 32-90% of the statutory debt limit. all THE CITY OF commena ear Masterpiece on the Mississippi Strategic Use of Debt for Infrastructure Projects: 1. The older a piece of infrastructure gets and the more it is allowed to deteriorate, the more costs increase 2. The longer the wait to invest in infrastructure, the more costs are increased by inflation 3. If the investment in infrastructure is not made in this interest rate environment, it will eventually need to be made when interest rates could be potentially higher, thereby increasing costs 4. The massive amount of federal grant money that is being made available 41 Recommend,- A11OW410% ■o The City will issue $152,147,710 in new debt in the Recommended 5-year CIP, mostly for: • Sanitary Sewer Projects $78,399,027 • Five Flags Renovation $22,890,869 • Water Projects $15,956,673 • Fire Equipment & Improvements $7,159,368 • Central Ave Corridor $6,440,000 • Federal Building Renovation $5,640,000 • Parking Ramp Maintenance $5,240,000 • Airport Improvements $2,291,499 THE CF DUtB�- E Masterpiece on the Mississippi 9 Park Development $2,202,000 42 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi *Catfish Creek Sewershed Interceptor Sanitary Sewer Improvements: $47 million total Water & Resource Recovery Center High Strength Waste: $6.2 million total *Water & Resource Recovery Center Industrial Controls Update: $3 million total *Water & Resource Recovery Center BOD Capacity Upgrades: $1.1 million total 43 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Southwest Arterial Water Main Extension: $1.7 million total Private Lead Water Service Line Replacement Project: $5.7 million total Source Water PFAS Reduction Project: $9.5 million total • Water Third Pressure Zone Connection (from Tanzanite Drive to Olympic Heights): $2 million total ii Major Projects Included in 5-Year CIP THE C DUUB-.'*--TE Masterpiece on the Mississippi • Kerper Blvd. Sanitary Sewer Lift Station Replacement: $1.5 million ARPA Grant (Total project cost = $1.5 million) • Bee Branch Gate & Pump Replacement: $28.2 million total ($8 million US EDA Grant) • 14th Street Overpass: $43 million total - $25 million RAISE Grant - $9.2 million DIVIATS - Support from Dubuque Racing Association 45 Major Projects Included in 5-Year CIP THE CF DUtB�- E Masterpiece on the Mississippi Northwest Arterial & US20/Dodge Street Intersection Improvements: $17.5 million total • $12 million Iowa DOT allocation, $5.5 million City contribution Streets • 10 miles of asphalt overlay projects by Public Works • 14th Street Overpass, Roundabouts, & Related Improvements: $43 million • Central Avenue Corridor Improvements: $8.2 million of $22 million total 46 Improvement Packages THE C DUUB-.'*--TE Masterpiece on the Mississippi For FY2026 there are $2,309,628 in general fund improvement requeFf, , of which $1,714,247 are recurring and $595,380 are non -recurring. There is $261,720 recommended in non- recurring and $661,356 in recurring improvements. 47 THE CF DUtB�- E Masterpiece on the Mississippi If the City Council approves the budget recommendation, it will support continued investment in the people, businesses, and organizations that are making a difference in our community, and continued investment in the infrastructure that must exist for Dubuque to continue to thrive. THE C DUj!B9kFE Masterpiece on the Mississippi RECOMMENDED FISCAL YEAR 2026 DOLLARS & CENTS Recommended FY2026 City Property Tax Rate • $10.06372 per thousand dollars assessed value • Increase of 1.38% from FY2025 FY25 City • City Cost Percent ProProperty Type Property Property • •' • •' • '• • Payment Residential: Avg. value = $196,508 $855.82 $889.20 +$33.38 +3.9% Commercial: $150,000 value and below $690.02 $716.00 +$25.98 +3.8% Commercial: $150,001 - $300,000 value $2,030.08 $2,074.61 +$44.53 +2.2% Commercial: $301,000 - $450,000 value $3,370.14 $3,433.21 +$63.07 +1.9% - Commercial: Avg. value = $540,594* $4,179.41 $4,253.75 +$74.25 +1.8% Industrial: Avg. value = $632,952 $5,004.59 $5,090.27 +$85.67 +1.7% *There are 547 commercial properties over the average value of $540,594. City Property Tax Rate Comparison $25 Waterloo = 716% higher than Dubuque Average = 55% higher than Dubuque $21.79 $20 $15.56 $15.63 $16.61 $16.66 $17.12 $17.56 $17.69 $15 $11.75 $10.06 $10.30 $10.53 $10 $5 $0 .c� ��'A c�5 �Je G`A �w \a5 G\a ��5 J��e \oo OJ�J P� Pc� �5\90\ t��\0\ e`O ��o O Gad O God Moody's Maintains Dubuque's Credit Rating Moody's Investors Service maintained the City of Dubuque's strong bond rating of Aa2, the third highest rating possible, in January 2025 when a series of bonds were issued. In July 2023, Moody's upgraded the City's issuer rating and outstanding general obligation unlimited tax bonds Where Property Taxes Go FY25 Consolidated Rate of $30.1238* *Not certified until May/June 2025. from Aa3 to Aa2. The improved rating assists the City in securing the best terms for financial products like loans, which will provide substantial savings for the City and taxpayers. According to Moody's, "the City has strong financial operations and ample revenue -raising flexibility, which has resulted in steadily Dubuque County 18 7% NICC 2.1% improved available fund balance and cash. The city serves as a regional economic center and its regional economic growth rate has outpaced the nation over the past five years. The city's local economy is likely to remain strong because of its mix of commercial and industrial industries, stable population and steady tax base growth." Page 184 of 241 F I CITY BUDGET FY26 Recommended Total Budget: $276,430,239 The City of Dubuque's Fiscal Year (FY) 2026 budget runs from July 1, 2025, through June 30, 2026. The budget has two primary components: the operating budget and the capital budget. ► The operating budget includes personnel costs ► The capital budget funds major improvements and annual facility operating costs. It is funded to City facilities and infrastructure. The capital primarily through local property and sales taxes. budget is supported through multiple funding sources, including federal and state grants. Recommended FY26 City Budget major General Fund ..-rating $91,336,133 (;apitai $320,814 Water Fund $12,647,141 $3,755,780 Sanitary Sewer Fund $17,765,445 $22,026,250 Stormwater Fund $6,143,147 $9,927,585 Solid Waste $5,812,550 $220,000 Parking $3,060,958 $86,282 ■ Operating Budget ■ Capital Budget GENERAL FUND 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 General Fund Reserve Projections Public Safety 42.8% Culture & Recreation 18.8% General Government 16.2% Public Works 9.7% Community & Economic Development 6.4% Health & Social Services 1.2% Capital Projects 0.8% Debt Service 0.1% Other 4.5% 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 25% reserve. FY26 $32,266,193 37.64% FY27 $32,266,193 37.64% FY28 $32,266,193 37.64% FY29 $32,266,193 37.64% FY30 $32,266,193 37.64% Page 185 of 241 WHAT'S INCLUDED in Your Monthly Utility Bill The rates listed below reflect average household utility costs. Keep in mind that smaller households generally use less and therefore pay less for utilities. Avg. Household Rate: 4th Lowest $43.74 / month* Highest, Des Moines, is 5.2% higher Water than Dubuque, and average is 5.2% 0 ($3.60 increase from FY2025) lower than Dubuque. Avg. Household Rate: Sanitary $59.70 / month*** l'.., Sewer ($4.92 increase from FY2025, $2.46 for low -consumption households) Basic Rate $18.11 / month* Curbside ($0.86 increase from FY2025) o7 Collection Curbside collection of recycling is no extra charge. Q Avg. Household Rate: �UUU Stormwater $11.03 / month** ($0.53 increase from FY2025) *Average household rate based on 6,000 gallons per month at $0.00669 per gallon 4th Highest Highest, Des Moines, is 6.7% higher than Dubuque, and average is 18.2% lower than Dubuque. 3rd Lowest Highest, Ames, is 59% higher than Dubuque, and average is 19.1% higher than Dubuque. 2nd Highest Highest, Des Moines, is 74.9% higher than Dubuque, and average is 30.8% lower than Dubuque. **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 $0.00913 per gallon. The City's wastewater collection and treatment system operates as a self-supporting enterprise fund which means that it is funded with revenue from user fees, fees from extra services, and grants. Discounted City Utilities Program The City offers income -qualified residential O customers a reduction in monthly fees for all four City utilities (water, sanitary sewer, curbside collection, and stormwater) of up to 50% of the base rate. Customers must submit an application for consideration. Applications are renewed on an annual basis. To learn more and apply, visit www.cityofdubuque.org/ utilitybilling or call 563-589-4144• Page 186 of 241 From 2025-2029, the City will invest nearly $131 million in sanitary sewer Infrastructure Improvements. Sewer Rate Increase Comparison Including the recommended 9% rate increase in FY2026, Dubuque's average annual rate increase of 6% over the last six years (FY2021-FY2026) is fourth highest among Iowa's largest cities with wastewater treatment facilities. The average annual rate increase of the other cities is 5.5%, which is 9% lower than Dubuque. Lower consumption households pay less: customers are only charged for the water they use and the wastewater they generate. STATUTORY DEBT Strategic Use of Debt for Community Investments 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. 1 Project Description and Amount Outstanding Stormwater Improvements $57,697,798 2 Sanitary Sewer Improvements $54,661,651 3 Water & Resource Recovery Center $44,755,000 4 Water Improvements $32,754,450 5 TIF Incentives/Improvements $30,325,774 6 Parking Improvements $18,385,109 7 Industrial Park Expansions $9,740,738 8 Public Safety Improvements $9,701,906 9 Park & Recreation Improvements $5,930,290 10 TIF Rebates/Bonds to Businesses $5,561,674 Total $269,514,390 * $180 million has been spent on street improvements from 1997-2024. 45 miles of streets have been resurfaced or reconstructed in the last 5 years. FY2021-2026 Average Annual 10.0% Sewer Rate Increase 8.8% 6.1% 6.0 % 5.9 5.5 % 3.8 2.4 in 1- Sioux City Council Cedar Dubuque Waterloo Avg. w/o Ames Davenport Iowa City Bluffs Rapids Dubuque 100% so% 87% 80% 70% 60% 50% 40% 30% 20% 10% 0% 80% 70% 60% 50% 40% 30% 20% 10% 0% FY26 Statutory Debt Limit Used This chart shows the percentage of statutory debt limit in the FY2025 budaet. By FY2034. the Citv will 20% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 Comparison of Statutory Debt Limit Utilized (FY2024) Dubuque ranks as the fifth lowest and is below the average of the other cities. The average is 68% 21% higher than Dubuque and the highest (Des 62% 58% Moines) is 100% higher than Dubuque. 56% 47% 47% 41% 34% 24% 24% 21 % 17% 1 r1 1 1 1 1 J° r�1 r1 1 1 1 01, \o°\ap ell, Oe oc o` Q Q�5 00 5` moo; O °mac o� �ey� P G Page 183/108 2025 STATE OF IOWA SS: DUBUQUE COUNTY CERTIFICATE OF PUBLICATION I, Kathy Goetzinger, a Billing Clerk for Woodward Communications, Inc., an Iowa corporation, publisher of the Telegraph Herald, a newspaper of general circulation published in the City of Dubuque, County of Dubuque and State of Iowa; hereby certify that the attached notice was published in said newspaper on the following dates: 04/13/2025 and for which the charge is 168.61 ��- C- Subscribed to be ore me, a Notary Public in and for Dubuque County, Iowa, this 28th day of April, 2025 < P016 - Notar blic in !�ndforD�ubuque�ount�y, Iowa. ��PQ,1AL 8� JANET K. PAPE z Commission Number 199659 My Commission Expires i w l,�f 12/11 /2025 10D Sunday, April 13, 2025 • Telegraph Herald TelegraphHerald.com Legal Notices Legal Notices 7 Legal Notices OF PUBLIC HEARING — PROPOSED Fiscal Year July 1, 2025 - June 30, 2026 Legal Notices City of: DUBUQUE The City Council will conduct a public hearing on the proposed Budget at: City Council Chambers, 350 W 6th St. Meeting Date: 4/28/2025 Meeting Time: 06:30 PM At the public hearing any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. This notice represents a summary of the supporting detail of revenues and expenditures on file with the City Clerk and County Auditor. City budgets are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult ttttps:,!dom.nowa.�oviiocal-bndget_ap eats. The Budget Estimate Summary of proposed receipts and expenditures is shown below. Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor, City Clerk, and at the Library, e estimated otal tax levy rate per 3 1000, valuation on regular property he estimated tax le rate 10.06372 levy per 00 v cation on Agricultural property is 3.00375 At the public hearing, any resident or taxpayer may present objections to, or arguments in favorof, any part of the proposed budget. Phone Number (563) 589-4322 City ClerlvFinance Officer's NAME Jennifer Larson Revenues &Other Financing Sources Budget FY 2026 Re -estimated FY 2025 Actual FY 2024 Taxes Levied on Property Less: Uncollected Property Taxes -Levy Year Net Current Property Taxes Delinquent Property Taxes tRevenues Other er City Taxes Licenses &Permits Use of Money and Property Intergovernmental Charges for Fees & Service Special Assessments Miscellaneous Other FinancingElo12 urces Transfers In Total Revenues and Other Sources Expenditures &OFinancing Uses ther ] 2 3 4 5 6 7 8 9 10 11 13 14 15 29,172,811 0 29,172,811 p 0 24,685,623 4,477,648 22, I90,268 58,245,768 52.698,361 117,657 15,227,555 29,356,784 15,969,433 282,141,908 27,540,529 0 27,540 529 0 17,907,459 25,126,148 2,290,822 19,143,084 95,952,904 58,215,895 662,524 13,187.997 64,547,049 42,935,927 367,510,338 27,003,825 0 27,003;825 2,223 12,922,131 21,571,552 4,073,398 20,300,213 37,463,449 49,480,766 130,439 13,188,446 8,644,560 37,067,186 23 L848, l88 Public Safety Public Zd_%S Health and S Culture and Recreation Social Services Community and Economic Development Government Genera] Service Debt Seice v Capital Projects Total Government Activities Ezpenditures Business Type! Enterprises TotaIALLEapenditures Transfers Out TotaIALLExpenditures/fransfersOut Excess Revenues & Other Sources Over (Under) Expenditurew7fransfers Out Beginning Fund Balance July 1 Ending Fund Balance June 30 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 00,879,248 17,726,454 1,107,942 17,924,093 22,517,323 16,444,880 12,424,2W 48,304,740 1 77,328,880 98,856,209 276,185,089 45,969,433 322,154,522 40,012,614 107,815,546 67,802,932 40,549,908 19,495,590 1,264,002 21,069,389 18,931,399 16,628,119 13,597,492 125,896,317 257,432.216 111,787,670 369,219,886 42,935,927 412,155,813 -44,645,475 152,461,021 107,815,546 36,089,592 15,872,999 1,041,566 16,300,789 18,271,559 15,533,614 10,453,022 31,630,333 145,193,474 53,063, 529 198,257,003 37,067,186 235,324,189 3,476,001 1 55,937,022 152.46L0 11