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Adopting the Fiscal Year 2022 Budget Recommendation as Amended_Hearing Copyrig hted March 24, 2021 City of Dubuque Public Hearings # 1. Special Meeting ITEM TITLE: Adopting the Fiscal Year2022 Budget Recommendation asAmended SUM MARY: Proof of publication on notice of public hearing to consider approval of the City of Dubuque Fiscal Year 2022 Annual Budget and Five-Year Capital I mprovement Program as amended, and City Manager recommending approval. RESOLUT ION Adopting the City of Dubuque Fiscal Year 2022 Annual Budget RESOLUTION Adopting the City of Dubuque Five Year Capital I mprovement Program SUGGESTED Receive and File; Adopt Resolution(s), PresentationSuggested DISPOSITION: Disposition: ATTACHMENTS: Description Type Adopting FY22 Budget Recommendation as Amended- City Manager Memo MVM Memo Staff Memo Staff Memo Resolution to Adopt FY22 Operating Budget Resolutions Resolution to Adopt Capital Budget Resolutions Public Input- Compilation Supporting Documentation Dubuque THE CITY OF � ui-Aseria cih DuB E , . � . , � II � Maste iece on tj2e Mississi i zoo�•zoiz•zois YP pp zoi�*zoi9 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Adopting the Fiscal Year 2022 Budget Recommendation as Amended DATE: March 23, 2021 Finance and Budget Director Jennifer Larson is recommending adoption of an amended budget recommendation made possible by the passage of President Biden's American Rescue Plan funding for local governments. Jennifer is recommending adoption of a property tax rate of$9.88899 per thousand dollars of assessed valuation, which is a decrease in the property tax rate of 2.51% instead of an increase in property taxes for the average homeowner of $12.49, the average homeowner would see no increase. The Fiscal Year 2022 amended property tax levy recommendation compared to the Fiscal Year 2021 adopted property tax levy would have the following impact: $ Chan e % Chan e Propert Tax Rate $0.255 -2.51% Average Residential $0 0% Avera e Commercial -$50.64 -1.60% Avera e Industrial -$88.98 -1.90% Avera e Multi-residential -$144.99 -7.64% The City of Dubuque is projected to receive $27.43 million from President Biden's American Rescue Plan, with 50% received within 60 days and the remaining 50% within 12 months. The City also expects to receive some funding to help the Jule Transit System and the Dubuque Regional Airport. The City has not yet received information from the federal government on how the money can be used, but the City is receiving information from the National League of Cities and other sources. The recommended priorities for the City of Dubuque use of the American Rescue Plan funds are as follows: • Replace lost City revenues. • Cover extraordinary COVID-19 costs. • Fund some equipment replacement costs allowing the property tax levy to be lower than originally recommended. • Assist residents who have exhausted all federal and state assistance programs and still cannot pay their City utility bills. This is in addition to the program the Mayor and City Council adopted this year to reduce the base City utility fees by 50% for low-income people. • Assist small businesses who have exhausted all federal and state assistance programs and still have not recovered lost operating revenues caused by the pandemic. • Assist not-for-profit organizations and arts organizations who have exhausted all federal and state assistance programs and still have not recovered lost operating revenues or increased operating costs caused by the pandemic. • The City street program would be increased from approximately 5 miles to approximately 10 miles in 2021. • Fund some City projects that were amended out of the City budget when the pandemic hit. • Fund some other City capital projects related to broadband services, water and sewer. The specific projects would be amended into the City budget at a later date. With this American Rescue Plan funding, the City will be able to avoid budget cuts and employee layoffs. The City will be able to remove the freeze on vacant City positions, equipment purchases, maintenance projects, travel and training and capital projects. The City of Dubuque would be lowering the property tax rate by 2.51%, giving the City of Dubuque the second lowest property tax rate of the eleven cities in lowa with a population greater than 50,000. The highest rate (Waterloo) is 95% higher than Dubuque's rate, and the average is 51% higher than Dubuque's rate. The City of Dubuque would have the lowest property taxes per capita compared to the eleven largest cities in the State of lowa. The highest city (West Des Moines) is 157% higher than Dubuque's taxes per capita, and the average is 82% higher than Dubuque. I concur with the recommendation and respectfully recommend Mayor and City Council approval. � Mic ael C. Van Milligen MCVM:jh Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Teri Goodmann, Director of Strategic Partnerships Jennifer Larson, Finance and Budget Director 2 Dubuque THE CTTY O� � D All-America City U B E w��x�ti,��, �, � � �.� � � Maste iece on the MisSissi i zoo��zo1Z•zo13 �P pp �oi�*zo�s TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Director of Finance and Budget SUBJECT: Amended Fiscal Year 2022 Budget Recommendation DATE: March 23, 2021 The Fiscal Year 2022 Budget Recommendation was presented to City Council on March 1, 2021. There have been significant changes that have resulted in an Amended Fiscal Year 2022 Budget Recommendation. Pandemic Recovery According to a March 18, 2021 article in the Gazette "Bankers Say Rural Areas Recovering," the economy in rural parts of 10 Plains and Western states, including lowa, appears to be on record pace, according to a monthly survey of bankers released March 18, 2021. The overall index of the Rural Mainstreet Survey shot up more than 18 points to 71.9 in March from February's 53.8. Any score above 50 suggests a growing economy, which a score below 50 suggests a shrinking economy. Nearly 70% bank CEOs reported their local economies were expanding, while about 31 percent indicated little or no growth, said Creighton University economist Ernie Goss, who oversees the survey. "Sharp gains in grain prices, federal farm support and the Federal Reserve's record-low interest rates have underpinned the Rural Mainstreet Economy," Gross said. Components of the survey also saw drastic jumps, with the hiring index soaring to 72.9, from 51.9 in February, and the farmland price index climbing from 60.0 last month to 71.9 in March — its highest level since November 2012. For the first time in 6 months, bankers report an expansion in loan volumes, with that index increasing to 60.9, from February's 46.1. The Community Foundation of Greater Dubuque has awarded close to $1.6 million of funds raised to help people impacted by the pandemic. 80 organizations have received grants from the Community Foundation of Greater Dubuque since organization officials activated the disaster recovery fund just over one year ago. Foundation officials raised money for the recovery fund with the help of 169 donors. Money raised through the disaster recovery fund has assisted with a variety of needs, such as food, general assistance, childcare support, educational needs, brain health awareness and personal protective equipment. Of those funds, more than $660,000 went to food needs, while about $381,000 went to general assistance. Catholic Charities was able to help 294 households in one year through its poverty reduction program to help meet COVID-19 related needs. The Dubuque Food Pantry received $55,000, which helped purchase supplies and pay for a new lift that will be installed in April to help move food from the basement to the main floor. Arts and Cultural Affairs Coordinator Jenni Petersen-Brant conducted a survey of COVID-19 specific grants and forgivable loans received by local arts organizations in 2020. Fourteen out of nineteen arts organizations that submitted the survey reported receiving a combined $1.5 million in COVID-specific grants and forgivable loans. Sources of the funding included State, Federal, lowa Arts Council, lowa Economic Development Authority's Nonprofit Recovery Fund, and other funding sources. The Housing & Community Development Department was allocated CARES Act funding through the Community Development Block Grant funds to help residents prepare for, respond to, and recover from COVID-19. $104,578 was allocated to a Rent/Mortgage/Utility assistance program for residents that experienced a loss of income due to COVID-19. The Housing & Community Development Department was also awarded a $25,000 grant from the Community Foundation of Greater Dubuque to serve those that did not meet all the CARES Act criteria, but still had a COVID related loss of income. These funds have helped 63 households. Additionally, the Housing & Community Development Department aided Non-Profits through CARES Act allocations. This allocation was to assist non-profits with COVID related losses and decreased donations. This assistance also had guidelines that excluded some non-profits from accessing the funds, such as our homeless shelters. This was due to other funding that the Federal Government provided specifically for shelters. The Housing & Community Development Department has created two landlord incentive programs and a damage reimbursement fund through CARES Act allocations. The first program is a new landlord signing bonus. This is available to landlords in census tracts with low Housing Choice Voucher acceptance that have not leased to a Housing Choice Voucher participant since January 1, 2012, and successful lease with a Housing Choice Voucher participant. The second program is a no-loss vacancy program. This is available to landlords in census tracts with low Housing Choice Voucher acceptance that have not leased to a Housing Choice Voucher participant since January 1, 2012, and successfully lease to a Housing Choice Voucher participant. To qualify, a landlord must inform the Housing & Community Development Department of an upcoming vacancy to advertise as a unit accepting Housing Choice Vouchers. Any private advertising must state "accepting Housing Choice Vouchers" as well. Up to one month of rent will be reimbursed to a landlord that holds a unit so that an assisted client can lease up in that unit. Both landlord incentive programs are available citywide to any units that have 3 or more bedrooms and meet the other requirements of the programs. In addition to these programs, a damage reimbursement fund was created with community partners, that will provide up to $2,500 per unit for a landlord that accepts housing assistance and experiences damage to the unit in excess of the required deposit. This is available to landlords in the County of Dubuque as well as the City. The idea of this program is to incentivize landlords to accept housing assistance at the time of greatest need for rapid re- housing of residents. 2 American Rescue Plan President Biden signed the American Recue Plan Act of 2021 into law on March 11, 2021. The Rescue Plan provides $65.1 billion to cities which will be released in two disbursements. The City of Dubuque could receive a total of$27.43 million, of which $13,715,000 of eligible uses could be claimed in May 2021 and $13,725,000 of eligible uses could be claimed in May 2022. The funds must be spent by the end of calendar year 2024. Recipient governments must provide periodic reports to the U.S. Department of Treasury with detailed accounting of the use of funds. The U.S. Department of Treasury can recoup funds if the recipient does not comply with the eligible uses. The rules for the American Rescue Plan have not been released. The current understanding of the eligible uses for the American Rescue Plan funding are as follows: • Assistance to impacted individuals and households, private businesses, tourism, travel, hospitality, and non- profits — broadly. Includes 501(c) but not 501(c)(6) organizations. • Lost revenue. Measure revenue loss as "the provision of government services to the extent of the reduction in revenue" of the entity "due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year" prior to the emergency. The base year to calculate the loss is Fiscal Year 2019. It is critically important that the City keep detailed records for reporting on the eligibility and expenditure of ARP funds. • Premium pay for eligible workers performing essential work (as determined by each state or Tribal government) during the pandemic, providing up to $13 per hour above regular wages. • Necessary investments in water, sewer, and broadband infrastructure. In addition to the above uses, specific funding is also provided for Transit agencies to prevent layoffs of transit workers and prevent severe cuts to transit services that essential workers and the general public rely on. Dubuque is projected to receive $1,416,558 in Transit assistance through the American Rescue Plan and the rules have not been released. The American Rescue Plan also includes $8 billion in funds to be awarded as economic assistance to eligible U.S. airports to prevent, prepare for, and respond to the coronavirus disease 2019 (COVID-19) pandemic. The Airport falls in the non-primary commercial service and general aviation airports category and will share $100 million based on airport categories, such as National, Regional, Local, and Basic. Airport Improvement Program (AIP) grants awarded this year will be awarded at a 100-percent Federal share. The Airport does not know the amount of the grant award and the rules for this program have not been released. 3 The following table shows the estimated revenue loss related to COVID-19 for Fiscal Year 2020 and Fiscal Year 2021 using Fiscal Year 2019 as the base year that could be claimed for the first round of American Rescue Plan Funding. � - . . . . . . - . . � � . . . General Pro ert Taxes $559,262 $254,589 $813,851 General DRA Rent $0 $440,220 $440,220 General Gamin Taxes $115,796 $71,614 $187,410 General Hotel/Motel Tax $0 $529,583 $529,583 General Electric Franchise Fees $0 $336,704 $336,704 General Gas Franchise Fees $246,551 $84,719 $331,270 General Investment Earnin s $176,914 $341,766 $518,680 General Police Court Fines ($22,472 $55,146 $77,618 General Recreation Pro rams/Golf $0 $524,295 $524,295 General Buildin Permits $180,008 $259,796 $439,804 General Housin I ns ections $22,156 $0 $22,156 General Zonin Inspections $5,199 $3,233 $8,432 General Business Licenses $0 $103,194 ($103,194 General DRA Distribution $41,593 $531,528 $573,121 Road Use Road Use Tax $37,311 $167,213 $204,524 Sales Tax Sales Tax Increment $0 $103,731 $103,731 Parkin Parkin Revenues $567,122 $1,792,095 $2,359,217 Refuse Refuse User Fees $0 $50,519 $50,519 Total O eratin Revenue Loss $1,974,384 $5,649,945 $7,624,329 The City's actual revenue loss in Fiscal Year 2020 and projected loss in Fiscal Year 2021 as compared to budget is as follows: � - . . . . . . - . . . . - . . . General State Coronavirus Relief Fund $0 $1,375,656 $1,375,656 Reimbursement General Additional GEMT Revenue (Net of $0 $417,408 $417,408 Match General Pro ert Taxes $336,881 $143,473 $480,354 General DRA Rent $1,025,108 $476,769 $1,501,877 General Gamin Taxes $106,852 ($68,416 $175,268 General Hotel/Motel Tax (50% General Prop ($185,096) ($762,168) ($947,264) Tax Relief General Local Option Sales Tax (50% $314,591 $952,207 $1,266,798 O eratin General Electric Franchise Fees $441,290 $375,060 $66,230 General Gas Franchise Fees $289,137 $54,861 $343,998 General Investment Earnin s $51,628 $247,203 $195,575 General Police Court Fines $32,428 $67,490 $99,918 General Cam in /Pavilion Fees $115,208 $0 $115,208 4 � - . . . . . . - . . . . - . . . General Recreation Pro rams/Golf/Marina $482,645 $214,167 $268,478 General Buildin Permits $91,751 $259,796 $351,547 General Housin Inspections $125,459 $67,038 $192,497 General Rental Licenses $114,756 ($96,364 $211,120 General Zonin Ins ections $7,125 $6,998 $14,123 General Business Licenses $2,608 $130,957 $128,349 General DRA Distribution 100°/o Capital $158,323 $425,804 $267,481 Sales Tax Local Option Sales Tax (50% Capital) $314,591 $952,207 $1,266,798 Construction Road Use Road Use Tax $54,653 $167,213 $112,560 Sales Tax Sales Tax Increment $0 $1,500,000 $1,500,000 Parkin Meters/Fines/Ramps/Lots/Dail Fees $675,982 $1,258,560 $1,934,542 Water Shut-Off Fees/Late Fees/User Fees $223,023 $97,000 $126,023 Sanita Shut-Off Fees/Late Fees/User Fees $93,564 $141,000 $47,436 Stormwater Late Fees/User Fees $10,425 $13,000 $23,425 Refuse Late Fees/User Fees $38,559 $29,000 $9,559 Total Operating Revenue Gain ($1,906,023) ($2,476,525) ($4,382,548) Loss The City froze vacant positions, some of which have been unfrozen during Fiscal Year 2021. The realized savings in FY 2021 from frozen vacant positions is as follows: . . • . . . General Facilities Mana er 1.00 $77,243 Unfrozen General Custodian 1.00 $37,394 Frozen General CMO Scannin Intern 0.25 $3,805 Frozen General Nei hborhood S ecialist 1.00 $24,596 Frozen General ICMA Fellow 1.00 $31,900 Frozen General Economic Development Intern 0.25 $5,275 Frozen General Traffic En ineer 0.87 $45,254 Unfrozen General En ineerin Ri ht of Wa Tech 0.90 $35,816 Unfrozen General Camera S stem Technician 0.50 $22,185 Frozen General Firefi hters 3.00 $153,080 Unfrozen General Firefi hter 1.00 $57,611 Frozen General Assistant Housin Director 0.50 $32,191 Unfrozen General Librar User Su ort S ecialist 1.00 $44,308 Unfrozen General Librar Youth Services 1.00 $45,653 Frozen General MFC Receptionist 0.48 $13,990 Frozen General Parks Maintenance Worker 1.00 $42,853 Frozen General Plannin Intern 0.38 $6,327 Frozen General Police Officers 4.00 $224,624 Unfrozen General Police Records Clerk 0.62 $6,402 Frozen General Police School Resource Officer 1.00 $29,841 Frozen General E ui ment O erator II 0.02 $887 Unfrozen 5 . . • . . . General Traffic Si nal Tech II 1.00 $60,823 Frozen General Recreation Facilit Su ervisor 1.00 $46,669 Frozen Road Use E ui ment O erator II 1.16 $45,735 Unfrozen Road Use Equipment Operator I 1.00 $35,018 Unfrozen Road Use Utilit Workers 2.00 $64,922 Unfrozen Road Use Sanitar Sewer O erator 0.16 $6,059 Unfrozen Sanita E ui ment O erator II 0.72 $31,903 Unfrozen Sanita Sanitar Sewer O erator 0.72 $30,122 Unfrozen Sanita Civil En ineer 0.05 $3,603 Frozen Sanitary W&RRC O erator 1.00 $40,093 Frozen Sanita Laborator Su ervisor 1.00 $52,017 Frozen Stormwater E ui ment O erator II 0.12 $4,543 Unfrozen Stormwater Sanitar Sewer Operator 0.10 $3,787 Unfrozen Stormwater Civil En ineer 0.52 $9,912 Frozen Water Water Distribution Maint Work 1.00 $35,821 Frozen Water Water Treatment Plant O erator 1.00 $48,015 Frozen Ca ital Traffic En ineer 0.13 $5,917 Unfrozen Capital Civil En ineer 0.43 $26,634 Frozen Ca ital Camera S stems Technician 0.50 $26,634 Frozen Ca ital En ineerin Ri ht of Wa Tech 0.10 $3,935 Unfrozen Realized Vacanc Savin s $1,523,397 The City also froze all travel budgets (conferences, education and training, city business travel) for all departments unless the conferences or education are needed to retain job certifications, required for accreditation, the registration has been already paid, the employee is on the Board of Directors, or employee has agreed to make a presentation. The FY 2021 travel savings by fund is as follows: . . . - . 1 General Travel $475,000* Road Use Tax Travel $22,138 Sanita Sewer Travel $11,492 Stormwater Travel $13,360 Parkin Travel $5,400 Water Travel $29,348 Refuse Travel $6,934 Total All Funds Travel $563,672 *The frozen travel in Fiscal Year 2020 and 2021 does not include the Mayor and City Council conferences and training. The City froze most equipment replacements in Fiscal Year 2021 and the delayed equipment has been re-budgeted in Fiscal Year 2022 and beyond. The Fiscal Year 2021 equipment savings by fund is as follows: 6 � • � - • 1 General E ui ment $509,865 Road Use Tax E ui ment $2,000 Stormwater E ui ment $40,000 Water Equipment $540,000 Total All Funds Equipment $1,091,865 The net Fiscal Year 2020 revenue loss of $1,906,023 was covered by frozen position savings, frozen travel, equipment replacements that were re-budgeted in a future fiscal year, and unexpended budgets. A summary of the estimated Fiscal Year 2021 revenue loss and the mitigation efforts (frozen positions, equipment, and travel) that offset the loss is as follows: . . - . . . . . . . General0 eratin $202,844 $2,033,592 $2,236,436 Road Use Tax $167,213 $175,872 $8,659 Parking Operatin $1,258,560) $5,400 $1,253,160 Sales Tax Increment $1,500,000 $0 $1,500,000 Water O eratin $97,000 $653,184 $556,184 Sanita O eratin $141,000 $169,230 $28,230 Stormwater Operatin $13,000 $71,602 $58,602 Refuse O eratin $29,000 $6,934 $22,066 Total $3,002,929 $3,115,814 $112,885 The Rescue Plan Act funds received in June 2021 will be partially used to fund the losses in Parking, Sales Tax Increment, and Refuse which total $2,775,226. The General Fund operating savings of $2,617,521 will be used to fund previously planned or new projects. The Rescue Plan Act funds available in May 2021 will be drawn as follows: FY20 and FY21 Revenue Losses $7,624,329* Fiber Backbone Pro'ect $1,200,000 Fiber East-West Redundant Loop $400,000 Mississi i Broadband Crossing $500,000 Catfish Creek Lift Stations & Force $1,200,000 Main Im rovements Desi n Center Place Alley Sewer $372,000 Reconstruction W&RRC UV Disinfection S stem $235,000 W&RRC High Strength Waste $857,395 Receivin and Stora e Water SCADA S stem U rade $466,254 Water Main Re lacements $339,654 Chesterfield Drive Water Main $115,000 7 Public Lead Water Line $106,833 Re lacement North Cascade Water Main $100,000 Briarwood Sub Main Extension $100,000 Davenport Road Extension/Pump $98,535 Station Total $13,715,000 *The FY20 and FY21 Revenue Losses of $7,624,329 that will be reimbursed by the Rescue Act Plan will be used as follows: FY 2022 General Fund Equipment .$425,000 FY 2021 Sales Tax Increment Loss $1,500,000 FY 2020 and FY 2021 Parking Loss $1,253,160 FY 2021 Refuse Loss $22,066 Travel Dubuque 501 c 6 Loss $473,632 Utilit Bill Assistance $250,000 Business, Non-For-Profit, and Arts $250,000 Grou s Assistance Public Works Safet Equipment $50,242 Public Works Street Overlay— $850,000 Additional 5 Miles Flood Control Levee Certification $177,618 Purina Drive Floodwall $102,888 Grand River Center Im rovements $333,000 Ea le Valle Park $277,730 Westbrook Park Develo ment $214,000 En lish Rid e Park Develo ment $214,000 Parks Resurface Tennis Courts $50,000 Jefferson Park Retainin Wall $332,000 Ea le Point Park Retainin Wall $75,000 Parks Retainin Walls $34,576 Eagle Point Park Building and $75,000 Structures Assessment Eagle Point Park Rest Room $50,000 Renovation Five Flags Safety Related $141,720 Im rovements Flora and Sutton Pool Heaters $17,913 Parks Maintenance $100,000 Parks Maintenance Headquarters $85,000 Stora e Area Parks Irrigation to Planters/Flower $80,000 Beds Parks Electronic Restroom Locks $25,000 Parks Renovate Water S stem $55,405 Parks Natural Resources Plan $60,000 8 Pets in Parks Signage and $20,000 Drinking Fountains Plan Highwa 20 Roses $6,379 Multicultural Family Center $23,000 Tuckpointin Total $7,624,329 The Rescue Plan Act funds available in May 2022 will be drawn as follows: Business, Non-For-Profit, and Arts $250,000 Grou s Assistance Bee Branch Interceptor Sanitary $3,350,000 Sewer Pro'ect Conduit/Fiber Extension to Public $3,000,000 Facilities Extension to Sanitary Sewer to $465,000 Twin Rid e Catfish Creek Lift Station & Force $6,650,000 Main Im rovements Construction Total $13,715,000 The projects funded with the Rescue Plan Act will need to be included in future budget amendments to be considered by the City Council for approval. The recommended projects to be funded may change based on the rules adopted as part of the Rescue Plan Act. The City cannot exceed the amount published for planned expenditures in each of the nine program areas in the final adopted budget. The nine program areas defined by the State for reporting purposes include: Public Safety, Public Works, Health and Social Services, Culture and Recreation, Community and Economic Development, General Government, Debt Service, Capital Projects, and Business-Type Activities. The City must assign their various cost centers to one of these programs based on reporting guidelines prepared by the lowa Department of Management. Proposed lowa Leqislation Senate Study Bill 1253 was introduced on March 22, 2021. This bill eliminates the county mental health levy and uses the city backfill to pay for the void beginning in Fiscal Year 2023. The City's commercial and industrial property tax replacement (backfill) would be reduced as follows: 17% reduction in FY23; 33% reduction in FY24; 50% reduction in FY25; 67% reduction in FY26; 83% reduction in FY27; and 100% reduction in FY28. The City receives $1,324,516 in commercial and industrial property tax replacement. Fiscal Year 2022 Amended Budqet Recommendation The following changes occurred after the Fiscal Year 2022 Budget Recommendation was presented to the Mayor and City Council on March 1, 2021. 9 General Property Tax Fund General Fund Operatinq Budqet Equipment Replacements To have no property tax impact to the average homeowner for the City portion of property taxes, $425,000 of vehicle replacements in the General Fund are being recommended to be funded with Fiscal Year 2021 General Fund budget savings rather than the property tax levy. This is a one-time source of funding and vehicles are normally replaced every seven to ten years. The amended Fiscal Year 2022 budget recommendation adds $425,000 in funding from Fiscal Year 2021 anticipated budget savings for vehicle replacements in the General Fund. The net reduction in property tax support resulting from this change is $425,000. $425,000 of the reduction in property tax support is recommended to be used to reduce the tax rate from the recommended $10.04956 to $9.88899 (a 2.51% decrease from Fiscal Year 2021). Enterprise Funds The adopted Fiscal Year 2021 budget added a Sanitary and Water 50% reduction of the base monthly fee for income qualified residents. These subsidies were added in response to the hardship that COVID-19 has caused residents and to be consistent with best practices and the subsidies provided for Refuse and Stormwater. The Fiscal Year 2022 recommended budget includes $96,126 for Water 50% reduction of the base fee, $130,927 for Sanitary Sewer 50% reduction of the base fee, $43,860 for Refuse 50% reduction of the base fee, and $34,302 for Stormwater 50% reduction of the base fee. 437 utility billing customers or 2% of residential customers are enrolled in the 50% fee reduction program. There are approximately 1,138 customers with past due utility bills with balances of $125 or more, in total $554,413. Prior to the pandemic in March 2020, there were approximately 800 customers with past due utility bills with balances of$75 or more for tenants and $125 or more for owners, in total approximately $300,000. The following chart compares the past due balances by month for all utility accounts regardless of the balance for Fiscal Year 2021 (orange line) and Fiscal Year 2022 (blue line): 10 Delinquent Utility Billing Account Balances Delinquent Balances FYzozo FY 2021 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- �J y'� �,'� �,'� �,� �,t tJ �J r �� a� ,�¢, �� e�`o G,�o`a e�`p ��`p a��a�t�a�a� Q.Q �S �J Q' e��, p �o� O�c, � �¢. In July 2020, the City began offering payment plans to customers with delinquent utility balances. There are 109 active payment plans and 11 plans have been paid in full. In November and December 2020, the State of lowa Disruption Prevention Program paid $17,942 for 47 delinquent utility billing accounts. This program is no longer active. In March 2021, the State of lowa will offer $195 million lowa Rent and Utility Assistance Program to help with utility payments owed at the time of application for income qualified customers. Refuse The Fiscal Year 2022 Budget Recommendation included a 2.60% increase in the refuse fee. 11 Solid Waste Collection Rate Comparison Eleven Largest lowa Cities $30.00 $26.25 $25.00 $22.53 $20.00 $20.00 $20.00 $17.50 $17.93 $15.00 $15.00 �15.38 $15.66 $16.25 $13.81 $12.25 $10.00 $5.00 $- �5 0� oo �� 5 .�� .� �� .� �5 .a5 �5 •�� Q �� o. •�� G o. G �� Q� .c� ��o pa�� o P�� 5`°�+ o�� °�� .��'\� a�� P �,�0 O �\ Go G� �� P.,�. The highest rate (Ames) is 68% higher than Dubuque's rate, and the average is 14% higher than Dubuque. The projected Refuse rate increases from Fiscal Year 2022 through Fiscal Year 2026 are as follows: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 2.60% 2.15% 2.16% 1.87% 1.83% There is no change to the recommended Refuse user fee in Fiscal Year 2022. Water The Fiscal Year 2022 Budget Recommendation included a 3.00% increase in the water user fee. 12 Water Rate Comparison Seven Largest lowa Cities With Water Softening $45 $40.23 $40 $36.86 $35 $33.82 $35.01 $35.03 $35.10 $31.67 $30 $29.67 $25 $20 $15 $10 $5 $0 Council Dubuque Ames lowa City Cedar Average Des West Des Bluffs Rapids w/o Moines Moines Dubuque Dubuque's water is some of the best in the world! The highest rate (West Des Moines) is 27% higher than Dubuque's rate, and the average is 11% higher than Dubuque. The projected Water rate increases from Fiscal Year 2022 through Fiscal Year 2026 are as follows: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 3.00% 5.00% 5.00% 5.50% 5.00% There is no change to the recommended Water user fee in Fiscal Year 2022. Sanitary Sewer The Fiscal Year 2022 Budget Recommendation included a 3.00% increase in the sanitary sewer user fee. 13 Sanitary Sewer Rate Comparison Eleven Largest Cities in lowa $70 $61.66 $60 $52.04 $52.48 $50 $40.02 $41.08 $41.87 �43.51 $40 $35.26 $36.08 $28.80 �30.95 $31.64 $30 $20 $10 $0 . �\�� .� ��oo P�� ,� +�.� ��J,� o\�� .� \�� ot'� ��.�� `'� a�� a �o�' ��o� o ��° � ��°� �° a�� Q.� Go G� �� Q� O ��a�� P� The highest rate (Ankeny) is 42% higher than Dubuque's rate, and the average is 5% lower than Dubuque. The projected Sanitary Sewer rate increases from Fiscal Year 2022 through Fiscal Year 2026 are as follows: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 3.00% 6.00% 6.00% 6.00% 6.00% There is no change to the recommended Sanitary Sewer user fee in Fiscal Year 2022. 14 Stormwater The Fiscal Year 2022 Budget Recommendation included a 6.76% increase in the stormwater userfee. Stormwater Rate Comparison Ten Largest Cities in lowa $18 $16 $15.49 $14 $12 $10 $8.85 $8 $7.28 $6.24 $6.50 $6.65 $6 $4.50 $4.95 $5.00 $4 $2.80 $2.97 � ■ � $2 $0 +�� `�� .��\�o �� G�� o�� a��a� �� o�� a�� S�� P o�a �� P� � �� "� � 5 p � � �� 0�5 G�aa � ��5 5 �� P� The highest rate (Des Moines) is 75% higher than Dubuque's rate, and the average is 29% lower than Dubuque. The projected Stormwater rate increases from Fiscal Year 2022 through Fiscal Year 2026 are as follows: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 6.76% 1.69% 0% 0% 0% There is no change to the recommended Stormwater user fee in Fiscal Year 2022. Recommendation The recommended new positions will be frozen in Fiscal Year 2022. This hiring freeze will be reevaluated in November 2021 when the local option sales tax reconciliation payment is received. The following Fiscal Year 2022 new positions are recommended to be frozen: 15 � - • . � � - ' • • AmeriCorps General 1.00 Full-Time Community $68,835 Outreach Coordinator Office of Shared General 1.00 Full-Time Data Analyst $73,791 Prosperity Office of Shared General 0.63 Part- Administrative $28,564 Prosperity Time Assistant Engineering Various 1.00 Full-Time Utility Locator $34,336 Assistant Human General 1.00 Full-Time Development and $87,767 Resources Training Coordinator Multicultural General 1.00 Full-Time Teen Coordinator $52,446 Family Center Police General 1.00 Full-Time Community $88,060 Diversion and Prevention Coordinator Total $433,799 The remaining frozen positions in Fiscal Year 2021 are recommended to be unfrozen effective immediately which include the following: • . - - . . • . . . General Custodian 1.00 $18,697 Frozen General CMO Scannin Intern 0.25 $2,536 Frozen General Director of Shared Prosperity 1.00 $32,794 Frozen and Nei hborhood Su ort General ICMA Fellow 1.00 $15,950 Frozen General Economic Development Intern 0.25 $2,637 Frozen General Camera S stem Technician 0.50 $11,093 Frozen General Firefi hter 1.00 $28,806 Frozen General Librar Youth Services 1.00 $22,826 Frozen General MFC Rece tionist 0.48 $6,995 Frozen General Parks Maintenance Worker 1.00 $21,427 Frozen General Plannin Intern 0.38 $3,163 Frozen General Police Records Clerk 0.62 $3,201 Frozen General Police School Resource Officer 1.00 $14,920 Frozen General Traffic Si nal Tech II 1.00 $30,411 Frozen General Recreation Facilit Supervisor 1.00 $23,335 Frozen Sanita Civil En ineer 0.05 $1,801 Frozen Sanita W&RRC O erator 1.00 $20,046 Frozen Sanita Laborator Su ervisor 1.00 $26,008 Frozen Stormwater Civil En ineer 0.52 $5,664 Frozen Water Water Distribution Maint Work 1.00 $19,898 Frozen Water Water Treatment Plant O erator 1.00 $27,437 Frozen 16 . - - . . • . . . Ca ital Civil En ineer 0.43 $15,220 Frozen Ca ital Camera S stems Technician 0.50 $15,220 Frozen Estimated FY21 Cost $370,085 If this amended Fiscal Year 2022 budget recommendation is approved with a property tax rate of $9.88899, we will have exceeded the Fiscal Year 2022 budget guidelines adopted by the City Council at the March 1, 2021 City Council meeting. The City Council adopted a guideline of a property tax increase for the average residential property owner of 1.6%. This recommendation would provide no increase to the average homeowner. The City Council adopted a guideline of no property tax increase for the average commercial property. This recommendation would provide a 1.60% decrease. The City Council adopted a guideline of a property tax decrease for the average industrial property of 0.42%. This recommendation would provide a decrease of 1.90%. The City Council adopted a guideline of a property tax decrease for the average multi- residential property of 6.15%. This recommendation would provide an increase of 7.64%. Beginning in Fiscal Year 2017 (July 1, 2016), new State legislation created a new property tax classification for rental properties called multi-residential, which requires a rollback, or assessment limitations order, on multi-residential property which will eventually equal the residential rollback. Multi-residential property includes apartments with three or more units. Rental properties of two units were already classified as residential property. The State of lowa will not backfill property tax loss from the rollback on multi-residential property. The rollback will occur as follows: Fiscal Year Rollback % Annual Loss of Tax Revenue FY 2017 86.25% $331,239 FY 2018 82.50% $472,127 FY 2019 78.75% $576,503 FY 2020 75.00% $691,640 FY 2021 71.25% $952,888 FY 2022 67.50% $1,379,990 FY 2023 63.75% $1,318,413 FY 2024 55.07% $1,461,911 Total $7,184,710 17 � Multi-Residential Property Tax $2,473 $2,500 $2,349 $2,226 �2,160 $2,015 $2,000 $1,872 $1,897 $1,819 $1,738 $1,752 $1,690 $1,500 $1,000 $500 $0 — FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 Multi-Residential Property Tax Paid - City Portion Only From Fiscal Year 2014 through Fiscal Year 2020, the assessed value for multi-residential property did not change and the average multi-residential property had an assessed value of $224,289. In Fiscal Year 2021, a revaluation of multi-residential property was done, and values increased 17%. The average multi-residential property now has an assessed value of $262,418. lowa law requires that all real property be reassessed every two years in the odd numbered years. The lowa Department of Revenue compares values to a sales assessment ratio study for residential, multi-residential and commercial classed properties. The assessment ratio is the assessed value divided by the sales price. If the assessment by property class is not between 95%-105% of the median sales ratio, the lowa Department of Revenue adjusts the assessment with an equalization order to reach 100% of actual value. The Dubuque City Assessor's office made adjustment to each class of property for 2019 so that the median sales ratio would be within the parameters required by law. Before revaluation, multi-residential were 78.15% of market value and after the revaluation multi-residential were 97.81% of market value. The assessed valuation for multi-residential property had not been adjusted since prior to Fiscal Year 2014. 18 Property Tax Rate Comparison Eleven Largest lowa Cities $25 $20 $16.78 $17.56 $18.26 �19.24 $14.45 $14.95 �15.77 $15.88 $15 $11.77 $10 $9.87 $9.89 $9.95 � � � r $5 $0 �e5 ��.� e�� .\�e5 G��.� ��.e G��.� •��y �o�c'� .\�e5 \��5 ��oo P �� P�.`� �o o�� .�� a �a� �e� �o . � �.e O ��e5 g� �\�O �o Geaat �a Qe5 Go�� a �e e�a�e P, Dubuque has the SECOND LOWEST property tax rate as compared to the eleven largest cities in the state. The highest rate (Waterloo) is 94.56% higher than Dubuque's rate, and the average is 51.21% higher than Dubuque. Dubuque's recommended FY 2022 property tax is $9.88899 (decrease of-2.51% from FY 2021). Comparison for Eleven Largest lowa Cities Taxable Value Per Capita $1,400 $1,200 $1,079.31$1,167.10 $1,000 $990.27 $800 $748.79 $812.14 $824.14 $826.17 $886.70 $663.34 $600 $453.68 $544.63 $545.30 $400 � � � � $200 � $0 ��e G��.� �e�� ey �e�� o�'� \,�e5 ��e .�d5 G��.� \��5 .\�e5 ��.,o �\o�.+ p,� p� p,� O��e� Oe��o o��,o eaa��-a� `o�� o��G�Q� Oe��o �1� G G 5�. �e�a�e �e P Dubuque is the LOWEST taxes per capita as compared to the eleven largest cities in the state. The highest (West Des Moines) is 157% higher than Dubuque's taxes per capita, and the average is 82% higher than Dubuque. The Fiscal Year 2022 Amended Budget Recommendation as compared to the adopted Fiscal Year 2021 Budget is as follows: 19 Adopted Amended $ % FY21 FY22 Difference Difference Pro ert Tax Rate $10.1440 $9.88899 -$0.255 -2.51% Pro ert Tax Askin $26,202,583 $26,205,437 +$2,854 +0% Taxable Valuation in Millions $2,579,355 $2,646,231 +$66,876 +2.6% Avera e Residential Pa ment $769.08 $769.08 +$0 +0% Avera e Commercial Pa ment $3,169.30 $3,118.66 -$50.64 -1.6% Avera e Industrial Pro ert $4,694.17 $4,605.19 -$88.98 -1.9% Avera e Multi-Residential Pro ert $1,896.65 $1,751.66 -$144.99 -7.6% The Fiscal Year 2022 Amended Budget Recommendation has changed substantially from when first presented to City Council on March 1, 2021. The following chart summarize the changes made in this amended recommended. Propertv Tax Recomm'd Amended $ % FY22 FY22 Difference Difference Pro ert Tax Rate $10.04596 $9.88899 -$0.1570 -1.6% Pro ert Tax Askin $26,630,342 $26,205,437 -$424,905 -1.6% Avera e Residential Pa ment $781.57 $769.08 -$12.49 -1.6% Avera e Commercial Pa ment $3,169.30 $3,118.66 -$50.64 -1.6% Avera e Industrial Pro ert $4,679.97 $4,605.19 -$74.78 -1.6% Avera e Multi-Residential Pro ert $1,780.10 $1,751.66 -$28.44 -1.6% I respectfully recommend Mayor and City Council approval of the amended Fiscal Year 2022 budget recommendation with a property tax rate of $9.88899, a 2.51% decrease from Fiscal Year 2021. This would have the following impact on average on the different classes of property: Residential +$0 +0% Commercial -$50.64 -1.60% Industrial -$88.98 -1.90% Multi-residential -$144.99 -7.64% JML Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager 20 Prepared by Finance Department; Address: City Hall, 50 W. 13th Street; Telephone: 589-4398 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 87-21 ADOPTING THE CITY OF DUBUQUE FISCAL YEAR 2022 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, 2022, 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 City Clerk is directed to make the filings required by law. Passed, approved and adopted this 24th day of March 2021. q l Roy D. B , Mayor Attest: Adrienne N. Breitfelder, pity Clerk Prepared by Finance Department: Address: City Hall, 50 W. 13th Street; Telephone: 589-4398 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 88-21 ADOPTING THE CITY OF DUBUQUE FIVE YEAR CAPITAL IMPROVEMENT PROGRAM WHEREAS, a recommended five-year Capital Improvement Program for the period beginning July 1, 2021, and ending June 30, 2026, 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 2022 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, 2021, set out in the Fiscal Year 2022-2026 Recommended Capital Improvement Budget, is hereby approved and adopted as amended allocation of City resources for capital improvements as scheduled in the years shown, subject to annual review and revision. Passed, approved and adopted this 24th day of;Malrch021. Roy D. B I, Mayor Attest: Adrienne N. Breitfelder, CitV Clerk Adrienne Breitfelder From: Citizen Support Center <dubuqueia@mycusthelp.net> Sent: Friday, March 5, 2021 8:13 AM To: Adrienne Breitfelder Subject: "Contact Us" inquiry from City of Dubuque website Contact Us Name:Tim Johnstad Address: 1255 Southern Ward: Phone:2815138621 Email:tjohnstad@yahoo.com City Department: City Council Message:As I read the Telegraph Herald article this morning about the proposed budget, I am shocked by the size of the requested increases. After the economic and health disaster of 2020, is this the time to increase the tax support for the city managers office from $799,263 to$915,864(a 15%increase)?Or the right time to increase the tax support for the Human Resource department by 18%? The federal government continues to provide economic stimulus to individuals due to a lagging economy. Is it really appropriate for the city of Dubuque to increase spending so much in a time like this? Please consider a more reasonable increase commensurate with the difficult economic times. Tim Johnstad Click here to report this email as spam. � Adrienne Breitfelder From: Citizen Support Center <dubuqueia@mycusthelp.net> Sent: Friday, March 5, 2021 1:36 PM To: Adrienne Breitfelder Subject: "Contact Us" inquiry from City of Dubuque website Contact Us Name:Joan Lentz Address: 1311 Atlantic Street Ward: Phone: Email:Jlentz518@gmail.com City Department: City Council Message: Re:Office of Shared Prosperity I am concerned about the drift I am seeing in city government from providing"essential"services to loosely defined feel good programs. Is there no end to Manager Van Milligan's wish list? We already have three city positions assigned to"self-sufficiency".What do these people do that differs from what Mr.Van Milligan's new Office of Shared Prosperity would do?Could not these existing employees best assist residents by referring them to existing services? If not,what is their current role? We have a number of organizations in the community that have done a great job lifting families out of poverty. Rather than adding permanent city positions that feel good in the moment, but sometimes outlast their usefulness, let's keep our focus on providing only"essential"city services and, if further needs are identified, lend support to those agencies that have already proven their worth. Thank you for your time in, hopefully,weighing costs vs. benefits of Mr.Van Milligan's latest proposal. Joan Lentz Ward 4 Click here to report this email as spam. � Adrienne Breitfelder From: Citizen Support Center <dubuqueia@mycusthelp.net> Sent: Tuesday, March 9, 2021 11:01 PM To: Adrienne Breitfelder Subject: "Contact Us" inquiry from City of Dubuque website Contact Us Name: Cyndy Nachtman Address: 1791 Creek Wood Drive Ward: Phone:5635808421 Email: cynacht@gmail.com City Department: City Council Message: I've been listening to the budget updates the past couple of evenings. Last night during the parks presentation they mentioned they are continuing to update with LED lighting. I made a Facebook comment regarding the problem with these very bright lights on the environment. I was hoping to generate further discussion on the topic. I understand from speaking with engineering that part of the reason to use the brighter lights is to catch license plates for criminal activity. I'm not sure that is necessary everywhere in the city especially since we don't have cameras everywhere.This over illumination is also in contrast with Dubuque County Conservation board and their endeavor to reduce the excess light. Here is a link to the story. https://www.telegraph hera Id.com/news/tri-state/article_2215469e-e134-54d7-a 135-77298abc4132. I would love to see the council familiarize themselves with the harm these bright lights have on the environment,animals and humans.The following is a very quick read on the use of LED lighting in a community. https://www.darksky.org/our- work/lighting/lighting-for-citizens/led-guide/ By choosing shielded fixtures and warmer bulbs<3000 K we can protect our environment and our community aesthetic. Click here to report this email as spam. � Adrienne Breitfelder From: Jenny Larson Sent: Thursday, March 11, 2021 1121 AM To: Mike Van Milligen; Adrienne Breitfelder Subject: FW: Online Form Submittal: Fiscal Year 2022 Budget Input From: noreply@civicplus.com <noreply@civicplus.com> Sent:Thursday, March 11, 2021 11:20 AM To:Jenny Larson <Jlarson@cityofdubuque.org>;jhirtz@cityofdubuque.or; Kayla Morrison <Kmorriso@cityofdubuque.org> Subject: Online Form Submittal: Fiscal Year 2022 Budget Input Fiscal Year 2022 Budget Input City staff are asking Dubuque residents and stakeholders fo provide their input as they prepare the City's operating and capital improvement program budgets for fiscal year(FY) 2022, which runs July 1, 2021 —June 30, 2022. Submitted input will be reviewed by staff and will assist in the development of a recommended FY2022 budget. The City Council will consider the recommended budgef and the public will have additional opportunities to offer input during seven public meetings in February and March. The City's operating budget (day to day costs of providing city services) is around$139 million and the capital budget, which includes major projects and improvements, is approximately$59 million. What ideas do you have for I listened to a budget presentation on city channel 8 yesterday. the City's FY2022 Budget The topic included parks and recreation. There was a detailed beginning on July 1, 2021? presentation about parks and plants. I am an average Dubuque citizen and would like to make a comment. The use of volunteers was mentioned. I think volunteers can be used more to help with small nature projects. For example, Eagle Point Park has been neglected over the years. The lowa DNR and the city of Dubuque has improvement plans for the park. Maybe volunteers can help on small restoration projects in the park and in other nature areas in town. The arboretum has hundreds of volunteers. Some of these volunteers could help with nature projects in other parts of the city. A volunteer supervisor sounded like a good idea. The arboretum has a groundskeeper, manager, and board of directors and maybe they can start to coordinate something to help with Eagle Point or other nature spots. People who live in the point district and near it's side of town have potential for volunteers for Eagle Point Park. There are also retirement communities near it for a pool of volunteers. � First Name Lorna Last Name Costello Street Address 2482 Millstone Dr City dubuque State IA Zi p 52002 Email not displaying correctly?View it in vour browser. Click here to report this email as spam. 2 Fiscal Year 2022 Amended Budget Recommendation Public Hearing to Adopt the Budget Wednesday, March 24, 2021 1 Amended FY22 Property Tax Rate Recommendation Amended recommendation = $9.88899 (Original recommendation = $10.04956) 2 Amended FY22 Recommended Tax Rates 3 $ Difference % Difference Property Tax Rate $0.255 -2.51% Avg. Residential Payment $0 0% Avg. Commercial Payment -$50.64 -1.6% Avg. Industrial Property -$88.98 -1.9% Avg. Multi-Residential Property -$144.99 -7.64% American Rescue Plan •Signed into law on March 11, 2021 •Rules for use of ARP funds have not yet been issued by the federal government. •Many of the uses mentioned on the this agenda are illustrations of how it is anticipated the money will be used. •Final determinations will be made as the rules are issued and budget amendments are proposed to City Council. 4 American Rescue Plan Impact 5 $27.43 million projected for City of Dubuque (50% received within 60 days, 50% within 12 months) •Funding also expected for Jule Transit System and Dubuque Regional Airport •Avoid budget cuts and employee layoffs •Remove freeze on vacant positions, equipment purchases, maintenance projects, travel and training, and capital projects ARP Fund Priorities •Replace lost City revenues. •Cover extraordinary COVID-19 costs. •Fund some equipment replacement costs allowing the property tax levy to be lower than originally recommended. •Assist residents who have exhausted all federal and state assistance programs and still cannot pay their City utility bills. (This is in addition to the program the Mayor and City Council adopted this year to reduce the base City utility fees by 50% for income-qualified residents.) 6 ARP Fund Priorities •Assist small businesses that have exhausted all federal and state assistance programs and still have not recovered lost operating revenues caused by the pandemic. •Assist not-for-profit organizations and arts organizations that have exhausted all federal and state assistance programs and still have not recovered lost operating revenues or increased operating costs caused by the pandemic. 7 ARP Fund Priorities •The City street program would be increased from approximately 5 miles to approximately 10 miles in 2021. •Fund some City projects that were amended out of the City budget when the pandemic hit. •Fund some other City capital projects related to broadband services, water, and sewer. 8 Amended FY22 Recommended Property Tax Rate Comparison $9.87 $9.89 $9.95 $11.77 $14.45 $14.95 $15.77 $15.88 $16.78 $17.56 $18.26 $19.24 9 City Portion of Property Tax Rate Comparison Dubuque would have the second lowest property tax rate of the 11 largest cities in Iowa. The highest rate (Waterloo) is 95% higher than Dubuque’s rate, and the average is 51% higher than Dubuque’s rate. 10 Amended FY22 Recommended Taxable Value Per Capita $453.68 $544.63 $545.30 $663.34 $748.79 $812.14 $824.14 $826.17 $886.70 $990.27 $1,079.31$1,167.50 11 Taxes Per Capita Comparison Dubuque would have the lowest property taxes per capita compared to the 11 largest cities in Iowa. The highest city (West Des Moines) is 157% higher than Dubuque’s taxes per capita, and the average is 82% higher than Dubuque. 12 City Utilities 13 Recommended FY22 Rate Change from FY21 Rank Among Largest Iowa Cities Water $31.67 +3%2nd Lowest Sewer $43.51 +3%4th Highest Solid Waste $15.38 +2.6%5th Lowest Stormwater $8.85 +6.76%2nd Highest Storm Water Rate Comparison 14 Rank City FY22 Rate FY20 Rate % Change 10 Des Moines (FY22)$15.49 $13.44 15.30 % 9 Dubuque (FY22)$8.85 $8.29 6.76 % 8 Cedar Rapids (FY22)$7.28 $6.58 10.64 % 7 West Des Moines (FY22)$6.65 $5.45 22.02 % 6 Ankeny (FY22)$6.50 $5.50 18.18 % 5 Iowa City (FY22)$5.00 $5.00 —% 4 Ames (FY22)$4.95 $4.95 —% 3 Waterloo (FY22)$4.50 $4.00 12.50 % 2 Davenport (FY22)$2.97 $2.80 6.07 % 1 Sioux City (FY22)$2.80 $2.80 —% Average w/o Dubuque $6.24 Fiscal Year 2022 Amended Budget Recommendation March 24, 2021 15 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: 03/13/2021 and for which the charge is 56.82 Subscribed to before me, a Notary Public in and for Dubuque County, Iowa, this 16th day of March, 2021 Notary Public in and for Dubuque County, Iowa. SIL�IR014 WEL OR 1N C�umlt si�croa lWwmmb: +32740s » ' CMM Exp. 10, 2023 NOTICE OF PUBLIC BEARING -- PROPOSED BUDGET. '" iI Fiscal Year July 1, 2021- June 30, 2022 - a The City of: DUBUQUE hearing on the proposed budget as follows: - - The City Council win conduct public 3/24/20Z1 Meeting Time; 06:30 PM Lucatiom.Ylrtual Meeting Date: receipts and ics ofthe the ded proposed Budget may be obtained or viewed at III The Budget Estimate Summary of proposed ueexxpes of the Mayor, Cily. Clerk, and at the Library, - he esti n it Tow tax levy rate per 1000 va uanon on regular property, 10 04956 -III ,estimate tax levy rate per 1000 valuation on nc Agu tural land rs - 3 00375 _ +. or tea a er'may present objections to, or arguments in favorIof, any part ofthe proposed budget. ' F Y t an resident At the public hearing, y City der k/FinancaOfficets NAME Phone Number --� Jennifer.Larson, Director oFFinance and Butlget (563)-589A398 :Budget FY 2022 Re -estimated FY 2021 Actual FY 2020 I Revenues&Other Financing Sources" 1 25.944,199 25,460,125 25,907,300 it - ` TaxLeviedon Pro rly .. ` es 1 _. 0 :, 0 0 Less: Uncollected Pro ertyt Taxes -Levy Year 3 25,944,199 25,460,125 - 25,907,300 .... Net Current Pro "ertyTaxes ,4 0 „ p 920 Delin uent Pro arty Taxes 5 11,666,215 12,012,920 9,959,562 TIF Revenues - _ ...6 20,783,983 19,082,662 17,995,431 - Other City Taxes 1 :1,955,935 "' 2,165,445 :; 1,503,252 -: Licenses &'permits g- ;16,031,663 .15,809,636 ,14,474,768 Use of Mone and Pro Mr 9 34,070,391 104;799,646 '- 40,369,620 - : Intergovernmental - _ 70 46,147,596 51,429,812 39,175,530 - Charges for Fees &Service.11. ;: 187,000 - 33QOpp 113,709 - Special Assessments '12 8,916,548 it's 5,579 - 8,896,634 ' Miscellaneous 13' 12,331,457 34,732,113 15,661,869 Other Financing Sources 14 36,464,675 -43,442,369 29,731,383 Transfersln 15 214,499,562 321,130,307 203,789,978 Totalltevenues and Other Sources Expenditures & Other Financing Uses 16 31;48d,833 31,811,229 29,266,525 " Public Safety 17 14455 614 15,095,981 12,307,$69 Public Works 18 1,073072 1,12t,395 970,434 _. I Bealthand SocialServices 19 13;886,463 13;648,283� 12,316,173 caber, and Recreation -` � /" - '.20 16,259,431 J5,022,261 _ 14,432,317 '.,. -! Community and Economic Development - 21 10;723,620 ' ' 11,549,961 10,013,656 `.. " General Governmept -22 -9785,74110;984,916 12,165,590 �. Debt Service 23 - 33;838,359 87,882; 97 - 28,946,802'. CspitalP oyects 24 131,501333 187;116,913 ' ` 120,421,W Total Government Activities Ex enditures 2S 59,728,061 95,910,I88 - 04,048,579 ". Bmindo a/Ente rises g6 191;235,194 283,027,1011174,469,945 1- _ TotaIALLExpeaditures . ;27 : "36g464,675 43;442,369 29,731,363 '. Transfers Out -� - '"tg - 22I;699,869 326,469,470 204,201,328 ; I otaI ALL Ex endimres(fransfers Out 29 Revenues & Other SourcesOver (Under) Ea endituresfDansfets Out -13;200,307 •5,339,163 80,471,280 --4]1,350 '. BQ882,630 xcess �$e inning Fund Balance Jul 1 - 30 ..31 75;132,1p 61,931,610 75;132,117 8Q471,280 ,I - , Ending Fund Balance June 30 - ?adno=211855 -