Iowans for Tax Relief Comparison Copyrighted
July 5, 2017
City of Dubuque Action Items # 7.
ITEM TITLE: Iowans for Tax Relief Comparison
SUMMARY: City Manager submitting report prepared by Iowans for Tax
Relief nd supporting documents.
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File
ATTACHMENTS:
Description Type
Iowans for Tax Relief Property Tax Comparison-MVM Staff Memo
Memo
Telegraph Herald Article Supporting Documentation
Iowans for Tax Relief Report Supporting Documentation
Dubuque Dollars & Cents Supporting Documentation
FY18 Adopted Budget Slides Supporting Documentation
Iowa Comparisons Supporting Documentation
Population Slides Supporting Documentation
THE CITY OF Dubuque
fta B E I 11p y
Masterpiece 012 the Mississippi 2007.2012«2013
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Iowans for Tax Relief Property Tax Comparison
DATE: June 29, 2017
As reported in the Telegraph Herald, "the nonprofit taxpayer advocacy group Iowans for
Tax Relief recently ranked the top 20 largest cities in the state outside the Des Moines
metro based on budgeted increases in property tax revenue. Dubuque ranks lowest
with a nearly 2% decline in the City's task asking from Fiscal Year 2017 to Fiscal Year
2018, the latter of which begins Saturday July 1."
The report also included looking at 16 cities in the Des Moines metropolitan area.
Looking at 36 cities, 16 cities in the Des Moines metropolitan area and the 20 largest
cities outside of the Des Moines area, Dubuque had the largest decrease in property tax
rate (-0.28) of the 12 cities (33%) that decreased the property tax rate.
Of these 36 cities, Dubuque had the 6t" lowest property tax rate ($10.8922). The
highest ranked city (Ottumwa) was at $21.45 per thousand, 97% higher than Dubuque's
property tax rate.
The average of the other 35 cities ($14.25) is 31% higher than Dubuque's property tax
rate.
This is consistent with comparisons the City of Dubuque makes with the other 10 cities
in the State of Iowa with a population greater than 50,000. Dubuque has the second
lowest Fiscal Year 2018 property tax rate ($10.80 per thousand assessed value) of
Iowa's 11 cities with populations over 50,000. The highest ranked city (Council Bluffs at
$17.91) is 64% higher than Dubuque. The average of the other 10 cities if $15.31,
which is 41% higher than Dubuque.
With the adoption of the Fiscal Year 2018 budget, the average residential property will
see no change in the City portion of their property tax bill. The average commercial
property will see a 2.47% decrease, or $83.20 less in taxes. The average industrial
property will see a 2.47% decrease, or $124.43 less in property taxes. The average
multi-residential property will see a 6.71 % decrease, or $144.91 less in property taxes.
This reduction in property taxes in the City of Dubuque is accompanied by a decrease in
debt and a decrease in the City's use of the statutory debt limit from 90% in Fiscal Year
2015 down to 64% in Fiscal Year 2018. Of the 11 cities in Iowa with a population over
50,000, the City of Dubuque is 5th for the use of statutory debt limit.
FY 16 Legal Debt Limit Comparison for Eleven Largest Iowa Cities
Rank City Legal Debt Limit Percentage or Legal
(5°a] Debt Limit Utilized
7 Des Moines S 53fi,5fi8,585 73.67°
2 Davenport S 318,401,799 69.34"I
3 Sioux C4 5 196.822.565 66.92°
4 Ankeny S 207,319,915 64.79°
5 IlDubuque (fY18� S 209,048,707 64.17°
6 Cedar Rapids S 490,817,852 59.30°
7 Alatenoo 5 185.009,345 54.11°
8 Ames S 189,690,116 36.28°'
9 W. Des Moines S 320,461,851 35.60°'
10 kma City $ 247,527,890 23.3E
11 Counal Bluffs Is 229,943,028
z1� 16tH / &-Znt-
Michael C. Van Milligen'
MCVM:jh
Attachment
cc: Crenna Brumwell, City Attorney
Teri Goodmann, Assistant City Manager
2
8292017 Report Dubuque Property tax rale among lowest in the slate I Tristate News I telegraphherald.corn
TRISTATE
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nCPJ/www.Me®ePnnwalemMnexf/4Velab/eXMIeyBOT430oTT6A55]eaB8eaB46c9ee5eB0.Mml
Report Dubuque property tax rate among lowest In the state
BYTN0140.93.a4I3ror4lmmw.bertonnmmedM.mm to nrme8o
T=rates in Iowa Cities
Far fecal year 2018,and percentage change
from 2017.
city nab Chang.
Ottumwa...................21A518................0.72
Fort Dodge................20,42066..................NC
Council Bluffs_........_17.90720................0.16
water)oo........._........17M W0................0.01
Nmvtor.......................17.14000...............-0.01
Davenport..................16.78000..................NC
Burlington...................16.33632................DAB
Iowa City.....................1633305...............0.25
Sioux City....................15.naii..............030
Muscatine...................16.67209._...._.........NC
Clinton........................15M96B............D14
Marshalltown.............15.28158..............NC
Cedar Rapids............1511621..._........NC
Marion.......................13.98943.............0.17
Masan City...._.......13.70261._._------0.01
Coralvllle—...._..._.._1352n0...............NC
Beheaded................1250000..............0.05
Cedar Falls................11.13476............_.0.08
Dubuque.10a923D__4.28
Ames........................1037589..............0.00
NC=No cbmlge,indicating leas thana
Sources:Iowa Deryrtment of Managemenk
eS Census Bureau American Fart Finder
T.pass In ewe oMUfor fiscal 201aendµamass oMngefrom 2017. awl
MiM Dy
When it comes to home sales, Dubuque has a
competitive advantage over other large
communities in the state.
ht4)YA nv.bNgrephherald.coMnewsNistatelertide_c807430o-77b3-851g-088ea84bc9w5a6d.html7utm_source-lioniinall medium=ciidc_souac... 114
6/29/2017 Report:Dubuque property tax rate among lowest in the state I Tristate News I telegraphherald.com
Of the 20 most populous cities in Iowa outside of
the Des Moines metro area, Dubuque has the
second-lowest adopted municipal tax rate for the
coming fiscal year. Only Ames is lower.
"As a buyer, it certainly is favorable to them to have
a lower tax rate, " said Jesse Meyer, president of
East Central Iowa Association of Realtors.
While other factors play a large role — the
availability of jobs, wages, and education and
recreation offerings — the fact that city property
taxes are more favorable in Dubuque means buyer
can afford to purchase a more pricey home.
" It all affects the bottom line," Meyer said .
THE RANKINGS
The nonprofit taxpayer advocacy group Iowans for
Tax Relief recently ranked the top 20 largest cities
in the state outside of the Des Moines metro based
on budgeted increases in property tax revenue.
Dubuque ranked lowest with a nearly 2 percent
http://www.telegmphhemid.com/newsMstatelartide_c6O7430o77b3-5519-b85aa84bc9ea5a6d.html?utm_source=thonline&utm_modium=click_soum... 2/4
6/29/2017 Report:Dubuque property tax rate among lowest in the state I Tristate News I telegraphherald.com
decline in the city's tax asking from fiscal year 2017
to fiscal year 2018, the latter of which begins
Saturday, July 1.
The city's tax levy of $ 10.89 per $ 1,000 of property
valuation will result in tax decreases for
commercial, industrial and multi-family residential
properties. However, the average residential
property owner will see no change in the city portion
of their property tax bill .
Dan Steele, communications director for Iowans for
Tax Relief, said the group did not evaluate factors
influencing each city's property tax rates.
"Dubuque, in our opikra much better
position (than other Iowa cities)," Steele said, but
he noted the ranking "could indicate many things
about their local economy."
Dubuque has had an influx of new construction,
even with a population that has remained relatively
flat since 2010. The city has had more than $365
http://www.telegmphhemid.com/newsMstatelartide_c6O7430o77b3-5519-b85aa84bc9ea5a6d.html?utm_source=thonline&utm_modium=click_soum... 3/4
6/29/2017 Report:Dubuque property tax rate among lowest in the state I Tristate News I telegraphherald.com
million in new residential, commercial and industrial
construction since 2010, according to City Assessor
Rick Engelken.
Residential property values in the city of Dubuque
rose by an average of 7 percent this year. The
increased valuations are due, in part, to an
improved housing market, according to Engelken.
Iowans for Tax Relief proposes state legislation that
requires automatic tax-levy-rate reductions to
partially offset increases in assessed values so net
tax increases would be limited .
City Manager Van Milligen called such a proposal
"misguided."
He said making a one-size-fits-all rule "just doesn 't
work," as a property tax cap fails to take into
account variations in workforce and private industry
from community to community.
EFFICIENT OPERATION
http://www.telegmphhemid.com/newsMstatelartide_c6O7430o77b3-5519-b85aa84bc9ea5a6d.html?utm_source=thonline&utm_modium=click_soum... 4/4
http://www.taxrel ief.org/loca I-property-tax-revenue-va ries-grea tiv-a cross-the-state/
= IOWANS FOR TAX RELIEF
THE WATCHDOG
Local Property Tax Revenue Varies Greatly Across the State
posted on June 26, 2017
Property taxation is the closest most of us come to a double-edged sword. None of us like to pay
more taxes, but many times, higher taxes are due to the fact the property we own is, in fact,
worth more.
A few months ago property owners across Iowa received their new property tax bills and many
were surprised at the increased assessment and angered by the effect on their taxes. Most County
Assessors try to make assessments as accurate as possible by making good use of available
market data. But for Iowans, the assessed value is only half of the property tax equation. After
the value of a property has been set,the property tax rates in each county are calculated in a
multi-step process that includes budget submissions from each taxing authority including K-12
schools, cities, counties, and hospitals. Once the budgets are submitted, the County Auditor sets
the tax rate by dividing the total amount of the budget by the taxable value of all the property in
the taxing district. That rate is expressed as dollars per thousand of valuation.
Cities are one of the larger taxing authorities and the rates levied by them have a large variation
across the state. A recent excellent publication written by Gretchen Tegler of the Taxpayers
Association of Central Iowa(TACT)ranked 16 central Iowa cities by their percent increase in
property tax revenue from FY 2017 to FY 2018. Ms. Tegler's report highlights two extreme and
opposite examples in the cities of Waukee and Des Moines. Even though the city of Waukee
has kept its tax rate constant for 18 years, the city will have a 19.5% increase in property tax
revenue due to increased valuations and new properties coming onto the tax rolls. Des Moines,
on the other hand, will have to raise the property tax rate just to realize a revenue increase of
2.7%. Iowa property taxes are complicated and they can be difficult to understand because of
multiple taxing authorities, games that can be played between valuations and rates, changing
populations, inflationary pressure, and the list goes on.
Iowans for Tax Relief appreciates the good work of Taxpayers Association of Central Iowa and
would like to share this same information for more communities statewide. The tables below
detail tax rates for FY 2017 and 2018, and the percent change in taxable valuation, property tax
1
revenue, and population for the 16 cities of the Des Moines metro area(Table 1, courtesy of
TACI),the 20 largest cities outside of the Des Moines area(Table 2), and four counties from
across the state (Table 3).
If your city or county is not included in the data provided in these tables, email us
at ITRAtaxrelief.org and we will provide you with your local data
It is always the right time to contact officials at all levels of government to make sure they are
looking out for the interests of the taxpayer. Cities and counties that are fortunate enough to
benefit from a growing population or an increase in taxable valuations have a unique opportunity
to reduce the rates they are charging taxpayers. One possible way to ensure this would be
enacting legislation at the state level that required automatic rate reductions in tax levy rates to
partially offset increases in assessed values so that net property tax dollar increases would be
limited.
Table 1 (courtesy of TACT)
Cities Ranked by Percent Increase in Property Tax Revenue
(FY 2018 vs FY 2017)
Property Property Percent
Tax Per Tax Per Percent Change Percent
$1,000 $1,000 Rate Change In in Change in
Taxable Taxable Change Non-TIF• Property Population
Valuation Valuation Taxable Tax 2016 vs
FY 2017 FY 2018 Valuation Revenue 2015
Waukee 13.50000 13.50000 NC 20.3% 19.5% 9.8%
Windsor Heights 15.66110 16.96522 1.30 2.0% 12.5% -0.6%
Bondurant 13.88621 13.83440 -0.05 12.1% 11.2% 6.7%
Grimes 12.91473 12.91035 NC 7.1% 7.7% 5.2%
Ankeny 11.75000 11.65000 -0.10 7.3% 6.4% 4.3%
Polk City 7.90000 7.90000 NC 6.3% 6.3% 2.1%
Carlisle 14.65191 14.89323 0.24 4.1% 6.0% 1.6%
Clive 10.14499 10.14499 NC 6.2% 5.8% 0.9%
Altoona 9.94369 9.94369 NC 5.7% 5.7% 2.6%
Urbandale 9.92000 10.02000 0.10 4.5% 5.5% 1.6%
Johnston 11.40000 11.38698 NC 5.3% 5.4% 6.8%
Pleasant Hill 11.65000 11.65000 NC 5.9% 5.1% 2.1%
West Des Moines 12.00000 12.00000 NC 1 3.6% 3.7% 1 1.7%
Des Moines 16.92000 17.04000 0.12 1.8% 2.7% 0.3%
Indianola 12.70023 12.70001 NC 2.2% 2.3% 1.5%
Norwalk 15.69499 15.42340 -0.27 4.1% 1 1.6% 4.2%
*Non-TIF means valuation that is not included in a Tax Increment Financing area,and therefore
is available for general budgeting purposes.
Sources: Iowa Department of Management and U.S.Census Bureau American Fad Finder
2
Table 2
Chile Ranked by Percent Increase in Properly Tax Revenue (%2019 vs Fy 2017)
PmperNTae PmpedYTar Percent P"ai
per$1,O(aper$1,000 8nh Range In percent Mange in
Taxable Taxahle Chang- Pon-TIF" Mangeln Populatnn
situation YY Valuation YY Issuance, Rogny las zlUbvs
2017 2018 Valuation Revenue2015
Cedar Falls 11.21967 11.13476 0.09 115% 10.3% 0.1%
Manor, 13.82108 13,96943 0.17 6.5% 7.6% 2.4%
Ottumwa 201 21.44518 0.72 2.7% 62% OS%
Confide 135279 115270 NC 6.1% 55% 0.96;
4Mar disks I 15.null 1521621 NC 1 6.1%1 5.8% 0.4%
Burlington 15.93632 1633632 0.40 3.1% 5.4% 4316%
Mason Go 13.71268 13.70261 0.01 5.2% 5.04 0.2%
Marshalltown 15.M158 l5.m1SB NC 4.6% 0.3% -0.5%
Nees 1137327 1037589 0100 3.8% Cm Los
Muwtine 156703 1567203 NC 2.9% 3.04 02%
Bottendorf 12.550.11 12.Y -005 3.3% 2.9% 0.656
Oarm ort 16,78010 16,7803) NC 2.4% 2.4% 0105
Council Of 17.75" 17.9070 0.16 68% 1.9% 0.06
wwwn 17.15P 1.14000 4.01 2ole 1.9% asz%
pinion 15.89101 15,639!7 624 3.5% 1.9% 4.
kcam aw 16.58305 16.33305 0.25 3.4% 194% 1.4%
Waterloo 1700522 17.63)3] 0..01 17% 17% 43.75;
Save city 1600709 15.7081 4130 4.2% 1.6% 0.3%
ten goolial 20.4220) 2042066 NC 1.1% 1.1% 46%
Duagge 11.16739 1089220 0.28 0.6% -1.5% 4A%
'N the rate change is hiss,than O.W9,it is designated as W Ino changed
^Non-TIF means valuation that is not included in a Tax Increment Nnarcing area,and Merefwe is avaihbk kr
groral budgeting purposes.
Sources: time Detainment of Management and U.S.Cereus Bureau Nneriran Fact Finder
3
Table
Courtier NnW by PeMIMIMMaw In PmpeMiuflevmue(FYlga%17)
a^w" M,p M
Tax per TuM PertmR Portent Pn¢n[
$1'M $I'M0 Cbanye in Lluryem Ouiyein
Ta.vae T,..Win Ni P ry Pnwl.4m
Valuation Val,aNm Pale Taxable Tax 2MGw
%m17 fY2048 Change' V,I,,tim Penei 3015
i yx, u. 1185330 1130.343 M39 1 7.1% LS
W,h,IQ. 955137 9.HA3 Q03 0.6% 24% L.3
B<reYnlln. 10.M141 ]6103!0 alg 3.3% am 0.3
G. 14.T]OH ]LM" 3.M IN -I&M 1
'Iftle an,tlnngeis ks Man aM9 Nis hvwaMtl as NIC(Mcnange)
"IM-TIF mnna.almtion ant, ,t,d,d,d in,iaarrement fin,minglain,Ind
M.relwelxrvallabk in,general bWgetingpurp:ver.
Rw'n^en[ni ManagementaM LLi4nsm Bmevu Pmerbn fan
Fn,d,,
4
Dubuque &ffin*odonflushfissurrism
.0 DOLLARS CENTS
City Portion of Property Taxes
FY2018 City Property Tax Rate Comparison City of Dubuque FY2018 Property Tax Rate
$20
$18 $17.sz $17.86 $17.91 • $10.89 per thousand dollars of assessed value
.07 $16.33 $16.78
$+6 $15.22 $18.31 $16 • A 2.47% reduction from FY2017's rate of$11.17
$14 $1z.7s • No property tax increase for average residential property
$12 $10.89 $1z.z9 owner, 2.47%decrease for average commercial property,
$10 $10'37 2.47% decrease for average industrial property, 6.71%
$8 decrease for average multi-residential property
$6
$q Propert Average Property Percent Propertyy Tax Cost Change Tax Cost Change
$2
$0
Ames Dubuque Ankeny West Des Cedar Average Sioux City Iowa City Davenport Waterloo Des Council
Moines Rapids w/o Moines Bluffs Residential No Change No Change
Dubuque
Dubuque has the SECOND LOWEST FY2018 property tax rate Commercial $83.20 less 2.47% decrease
($10.89 per thousand assessed value) of Iowa's 11 cities with
populations over 50,000. Industrial $124.43 less 2.47% decrease
• Highest-ranked city (Council Bluffs, $17.91) is 64% higher Multi-
than Dubuque Residential $144.91 less 6.71% decrease
• Average ($15.31) is 41% higher than Dubuque
Property Tax Sp I it: FY2016-2017
Where do your property taxes go? IN ICC 2.76% 1.86% INDEPENDENT
Propertytaxes are collected bythe County and distributed monthlytothe 44
City of Dubuque and other taxing bodies. Property taxes are are distributed
among the Dubuque Community School District(44.04%), City of Dubuque
(32.84%), Dubuque County(18.51%), Northeast Iowa Community College 187510 14
(2.76%), and independent authorities* (1.86%).
COUNTY_ 44.04%
Property taxes are certified July 1 with the first half due on or before
September 30 and the second half due on or before March 31. For more
information, contact the City Assessor at 563-589-4416. SCHOOL
"Independent Authorities"includes City Assessor, County Hospital DISTRICT
(Sunnycrest Manor), Dubuque County Agriculture Extension, and the
Tuberculosis and Brucellosis Eradication Fund. CITY
City Budget' •
The City's approved budget provides estimated revenues and expenditures and infrastructure during a five-year time horizon. The capital
for programs and services to be provided during the fiscal year, from budget is supported through multiple funding sources.
July 1 through June 30. The budget has two primary components: the
operating budget and the capital budget. The operating budget includes personnel costs and annual facility
operating costs. It is funded primarily through local property and
The City's total budget for fiscal year 2018 is $169,712,947, an 8.34 sales taxes; revenue transfers between departments; licenses,
percent reduction from FY2017. The operating budget($129,366,969) such as building and development fees; franchise fees for a
is a 0.14 percent reduction from FY2017 while the capital budget company's use of the City's rights-of-way; charges for services
($40,268,319) represents a 27.47 percent reduction from FY2017. (like sewer and water);fines and other smaller sources of revenue
such as interest on investments.
The capital budget funds major improvements to City facilities and
infrastructure, and is based on the first year of needs in the five-year Fiscal Year 2018 City Budget
Capital Improvements Program (CIP) Plan. The CIP Plan is an annually
revised document that guides the City's investments in public facilities F`rAP I 7TAL—
General Fund BUDGET
$40,268,319
The general fund is the general operating fund of the City for general service OPERATING
departments. The general fund has an operating budget of$61 million and a capital BUDGET
budget of$1.4 million. This fund encompasses the bulk of activities that are
traditionally considered basic governmental services such as public safety, culture&
recreation, health &social services, and general government.
How General Fund Money is Spent
Category Description
Public Safety (animal control, building inspections,crime prevention,emergency 43.6%
management,flood control,fire, police, etc.)
Culture& Recreation (AmeriCorps,arts&cultural affairs,civic center,conference center, library, 11.1%
marina, parks, recreation,etc.)
General Government (city attorney& legal services,city clerk, city council, city hall&general 12 4%
buildings,city manager,finance, information services,etc.)
Public Works (airport, maintenance of streets, bridges,and sidewalks; snow removal, street 9.6%
cleaning,street lighting,traffic control,etc.)
Community& Economic (economic development, housing and community development, neighborhood 6 1
Development development, planning and zoning, etc.)
Transfers Out (to funds otherthan General Fund) 5.8%
Capital Projects (City infrastructure improvements or major equipment purchases) 2.1%
Health&Social Services (community health, health regulation and inspection, human rights,etc.) 1.3%
Debt Service (government capital projects,tax-increment financing[TIF]capital projects) 1.3%
General Fund Reserve Projections
The City maintains a general fund reserve, or working balance,to allow for unforeseen expenses that may occur. The reserve
will increase by$5.925 million (54.24%) over the next seven years.
FY2016 FY2017 FY2018 020 FY2021 FY2022
Contribution $1,000,000 $600,000 $1,050,000 $1,050,000 $1,050,000 $1,050,000 $100,000
City's Spendable General Fund Cash
Reserve Fund Balance $11,924,435 $9,866,669 $10,916,669 $11,966,669 $13,016,669 $14,091,669 $14,191,669
%of Projected Revenue(Moody's) 17.52% 14.20% 15.60% 17.11% 18.54% 20.00% 20.49%
Utility Customer Rates & Fees for Fiscal Year 2018 (Jul, 1, 2017-lune 30, 2018)
What's included in your monthly utility bill?
Curbside Collection - Basic Rate = $15.11/month
_ (2.3% increase from FY2017 or$0.34 per month)
Curbside collection includes one 35galloncontainer per week. Weekly curbside
recycling is no extra charge.
Sanitary Sewer - Avg. Household Rate* _ $39.24/month
(3% increase from FY2017 or$4.14 per month)
*Average household rate based on 6,000gallons per month at$0.00635 pergallon.
When you wash your hands, wash the dishes, flush the toilet, or take a shower,
the "wastewater"that goes down the drain flows through the interior plumbing,
out of the house, and eventually into the City's sanitary sewer system. The City's
wastewater collection and treatment system operates as a self-supporting enterprise
fund which means that it is funded only with revenue from user fees.
Stormwater - Avg. Household Rate* _ $7.27/month
(6.75% increase from FY2017 or$0.46 per month)
*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.
Water - Avg. Household Rate* _ $28.43/month
(3% increase from FY2017 or$0.83 per month)
*Average household rate based on 6,000 gallons per month at$0.0047 per gallon
For additional i i i i
010 YOU KNOW? Explore Dubuque'sResidents have have access to the City's Open Budget
0" J
budget, revenue, and spending via
user-friendly websites.
Check them out!
Making Sense of Understanding
Dollars and Cents Expenses
OPEN BUDGET: OPEN EXPENSES:
dollarsandcents.cityofdubuque.org expenses.cityofdubuque.org
Debt Reduction Plan
The City of Dubuque's use of debt can be
compared to many average homeowners
$320 Total Debt (in millions) who borrow to buy their home. The City
$300
$282 has borrowed money at low interest rates to
$260 $296 invest in infrastructure. Unlike the federal
$260 government, the City does not borrow money
$240 to cover operating expenses.
$220 $228
$zoo
$180 Debt is being issued each year, but w
more is being retired than issued. `
$160 $146
$140
I
y —1111— FY2018 Adopted Budget - —
Water and Resource Recovery Center
100% Statutory Debt Limit Used (as of lune 30)
90% 90% r 1 ix
This chart shows the percentage of statutory debt limit
so i in the Fiscal Year(FY)2018 adopted budget.By FY2017,
70% 64% the City will beat 24%of the statutory debt limit. ,
50% 43% _
40% Street improvements
30% 24% It
20%
102 5 file^e file^' file^e file^' evaeV evae�^ elves elvo fiat'` e0"' 100 10 1
--M— F 2018 Adopted Budget
NORM
II I IIt Uses (as of June 30, 20 18)
# Project Description Amount Outstanding Parking improvements
1 Water and Resource Recovery Center $67.8 million
2 Stormwater Management $74.2 million
3 Parking Improvements $30.5 million
4 Water Improvements $30.8 million - —
5 TIF Rebates/Bonds to Businesses $20.9 million
6 GDTIF Incentives/Improvements $22.8 million
7 Sanitary Sewer Improvements $14.0 million
8 DICW Expansions $9.7 million
9 Street Improvements* $4.2 million
10 Airport Improvements $3.6 million
Total $278.5 million
*$117 million was spent on street improvements from 1997-2016
Rev.5/2/17
FY2018 VERSUS FY2017
(in millions)
TAX ASKING
CAPITAL
6.4
BUDGET
OPERATING BU• $729.4 _0.14
$129.6
TOTAL BUDGET
$169.7 -8.34%
m2018 2017
City Tax Rate per $ 1 , 000 of Assessed Value
Fiscal Year 2018 $10.89220 -2.47% less than FY 2017
Fiscal Year 2017 $11 . 16773
Impact on Property Owners
(City Taxes Only)
Property Class Average % Average $
Increase Increase
Resi
• - +0.00% +$0.00 A 01
Commercial -2.47% -$83.02
Industrial -2.47% -$124.43
Multi-Residential . •
Building Inspector II General Fund Part-Time -0.75
Engineering Technician Stormwater Full-Time -0.94
Environmental Engineer Sanitary/Storm Full-Time -1 .00
I&I Inspectors Sanitary/Storm Full-Time -2.00
Engineering Aide NA Stormwater Seasonal -2.00
W&RRC Lab Intern Sanitary Seasonal -0. 16
Assisted Housing Supervisor Section 8 Full-Time -1 .00
Assistant City Attorney General Fund Full-Time -1 .00
Total -8.85
FY 2017 Eliminated Positions
Position . . 7inated Park Ranger General Fund Full-Time Custodian General Fund Part-Time TotalParking Meter Service Worker Parking Full-Time
Parking Laborer Parking Part-Time -0.50 Positions • -
Parking Ramp Cashier Parking Part-Time -0.05 Two
. 0
Total -2.75 11 . FTEs
Building Inspector II General Fund Full-Time 1.00
Community Engagement Coordinator General Fund Full-Time 1.00
Training/Workforce Development General Fund Full-Time 1.00
Park Assistant Horticulturalist General Fund Full-Time 2.00 •
Park Maintenance Worker General Fund Full-Time 1.00
CMO Management Intern General Fund Seasonal 0.60
CMO Secretary General Fund Full-Time 1.00
IS Help Desk Support General Fund Full-Time 1.00
Traffic Engineering Assistant General/RUT Full-Time 1.00
Parking Division Manager Parking Full-Time 1.00
Police Records Clerk General Fund Full-Time 1.00
Water Plant Manager Water Full-Time 1.00
W&RRC Assistant Plant Manager Sanitary Full-Time 1.00
I & I Inspector Stormwater Part-Time 0.73
Public Safety Dispatcher General Fund Part-Time 0.25
Park Laborer 11 Stormwater Seasonal 0.50
Arts & Cultural Affairs Coordinator General Fund Full-Time 0.50
Resiliency Project Coordinator HUD Grant Full-Time 1 .00
Grant Administrator HUD Grant Full-Time 1 .00
Senior Counsel General Fund Part-Time 0.62
Total 4.60
FY 2018 Transit Extended Night Service
PositionFunding Type ®
Confidential Account Clerk General Fund Full-Time -1 .00
Total New
6.1
Service Worker General Fund Full-Time +0.30
Dispatcher General Fund Full-Time +0.46
Bus Operator General Fund Part-Time +0.82
Operations Supervisor General Fund Part-Time +0.75
Customer Service Representative General Fund Part-Time +0.55
Operations Assistant General Fund Part-Time +0.02
Laborer General Fund Part-Time +0.05
Parking Laborer Parking Full-Time -1 .00
Parking Customer Service Rep. Parking Part-Time +0.55
Total 1 .50
Change in Full Time Equivalents
Fiscal Year Full-Time Part-Time Seasonal Total
2018
16 : 0 • 56.47 703.92
2017 570.00 78.66 58. 13 706.79
Change in FTEs -2.94 +1 .73 . .
FY18 Wage Increase
• 2% Wage Increase for Bargaining Units and General Employee
Wage Plan
• 2% Wage Increase for Airport Operations Specialist, Records Clerk,
Clerk Typist, Transit Operations Assistant, Account Clerk 11 and
Water Meter Inspector in Non-Assigned Wage Plan
• No Wage Increase to seasonal employees in Non-Assigned Wage
Plan except for those listed above
Health Insurance Changes
• January 1 , 2018: Increase in co-pays
• Office visits increase from $15 to $25
• Outpatient/Urgent Care increases from $25 to $40
• ER increases from $100 to $150
• July 1 , 2017: Increase in employee health care premium sharing
from 10% to 15%
• Firefighters begin paying increased premium 7/1 /18
Prescription Drug Plan Changes
• 1 /1 /18 Co-Pay Increases
• Generic increases from $2 to $5
• Brand Name Formulary increases from $5 to $15
• Brand Name Non-Formulary Increases from $15 to $25
• Mail Order Generic increases from $4 to $10
• Mail Order Brand Name Formulary increases from $10 to $30
• Mail Order Brand Name Non-Formulary increases from $30 to $50
Iowa's 11 Cities with Populations over 50,000
Waterloo
• FY2018 City Property Tax Rate: $17.52
• John Deere: $2,292,580 in property taxes
• University of Northern Iowa: 12,000 students Dubuque
Sioux City Ames • FY2018 City Tax Rate: $10.89
FY2018 City Property Tax Rate: $16.07 FY2018 Cit Property Tax Rate: $10.37 • 2nd Lowest Property Tax Rate
Interstate 29 y p ty Mississippi River
r Missouri River rite state 35 %Workforce Employed in Gov't: 8.2%
• Iowa State University:36,000 students
• %Workforce Employed in Gov't: 42.3% Cedar Rapids
FY2018 City Property Tax Rate: $15.22
Ankeny • Interstate 380
FY2018 City Property Tax Rate: $12.29 • Rockwell-Collins: $1,332,774 in property taxes
Des Moines suburb Iowa City
John Deere: $1,155,634 in property taxes
West Des Moines • FY2018 City Property Tax Rate $16.33
• Interstate 80/380
• FY2018 City Property Tax Rate: $12.78 Des Moines • University of Iowa:32,000 students
• Des Moines suburb
• FY2018 City Property Tax Rate: $17.86 • University of Iowa Hospital &Clinic
• Interstates 35/80, 235 • Veterans Administration Hospital
State Capitol • %of MSA Workforce Employed in Gov't:38.9%
Council Bluffs
FY2018 City Property Tax Rate: $17.91 Davenport
• Interstates 29,80 • FY2018 City Property Tax Rate: $16.78
• Missouri River • Interstates 74, 80, 280
• Omaha suburb • Mississippi River
• John Deere:$1,945,634 in property taxes ,
1
Updated: May 25, 2017
Micropolitan Statistical Area % Change
Fairfield 4.2%
Spirit Lake 2.7%
Boone 1 .3%
Storm Lake 1 .2%
Percent Muscatine 0.6%
Marshalltown 0.2%
Change in
Newton 0.0%
Population : Oskaloosa -0.3%
/o
201 0-2015 Spencer -1
Ottumwa -1
Burlington -1 .3%
Mason City -2.2%
Fort Dodge -2.5%
Fort Madison-Keokuk -2.7%
Clinton -2.7% 65
Percent Change in Population : 2010-2015
Metropolitan Statistical Area % Change
Ames Metro Area 7.2%
Cedar Rapids Metro Area 3. 1 %
Davenport-Moline-Rock Island Metro Area 1 %
Des Moines-West Des Moines Metro Area 9,4%
Dubuque Metro Area 3.7%
Omaha-Council Bluffs Metro Area 5,8%
Waterloo-Cedar Falls Metro Area 1 .7%
Sioux City, IA-NE-SD Metro Area 0.3%
Iowa City Metro Area 9. 1 %
66
Dubuque County
Population Growth
Dubuque County's population
increased 3% , or 2 ,717 people ,
from 2010 to 96,370 in July 2015 .
In that same time period, the state 's population
grew 2%, or approximately 6 1, 000 people.
Source: U.S. Census Bureau.
67