FY 2015 Utility User Fees and Rates BrochureTHE QTY OF
DUB E
Masterpiece on the Mississippi
Fiscal Year 2015 al
Utility User Fees & Rates
The City Council adopted the Fiscal Year (FY) 2015 operating and capital improvement budgets on March 5, 2014. The City's 2015 fiscal year
begins July 1, 2014, which is when the new utility user fees and rates for curbside collection, sanitary sewer, stormwater, and water will go into
effect. Based on the average Dubuque residential utility customer, the average unbind total increase in these monthly utility costs is estimated at $3.62
per month.
For detailed utility account information, visitwww.cityofdubuque.org/utilitiesorcontact Utility Billing at 563.589.4144 orutilityb@cityofdubuque.
org. Detailed information on the FY2015 budget is online at www.cityofdubuque.org/FY2015budget.
General Fund
The general fund is the general operating fund of the City for general service
departments. These general service departments include public safety, public
works, a min eying, health services, human rights, economic development,
housing, planning, parks, recreation, conference center, civic center, library,
information services, finance, personnel, legal services, city manager, city
council, and city clerk. In Fiscal Year 2015 the general fund is budgeted to
collect $24,707,737 in property taxes, which is 39% of the total revenue
collected in the general fund. As shown in the top chart to the right, the
City's general fund revenues come from several sources: taxes, asset sales,
special assessments, fees and services, intergovernmental, licenses, permits,
and more. The bottom pie chart shows how the general fund revenues are
budgeted to be spent.
HOW GENERAL FUND MONEY IS SPENT
.,,Av. 44%= PUBLIC SAFETY (animal control, building inspections, crime
�` prevention, emergency management, flood control, fire, police, etc.)
to 18%=CULTURE& RECREATION (Americorps, ads & cultural affairs,
civic center, conference center, library, marina, perks, recreation, etc.)
VN
11%=GENERALGOVERNMENT city attorney & legal services, city
clerk, city council, city hall and general buildings, city manager,
finance, information services, etc.
11%. PUBLIC WORKS (airport, maintenance of streets, bridges,
and sidewalks; snow removal, street cleaning, street lighting, traffic
control, etc.)
6%= COMMUNITY & ECONOMIC DEVEIDPMENT (economic
development, housing and community development, neighborhood
development, planning and zoning, etc.)
4%= TRANSFERS OUT (to funds other than General Fund)
a 2%= CAPITAL PROJECTS
a2%= HEALTH &SOCIALSERVICES (community health, health
regulation and inspection, human rights, etc.)
W1%= DEBT SERVICE government capital projects, tax -increment
financing (TIF) capital projects
FY2015 GENERAL FUND REVENUES
Sale of ruses
036
Pruate
Contributiors
396
Courty
196
State Gra ns
296
Trarsfers In
1%
C rg
forServies
936
Ta x=
4196
Federa I Grams
196
the of Morey &
Property
2]%
FY2015 GENERAL FUND EXPENDITURES
Capital Projects rs'aM1h& Social
296 —Services
2%
Transfers Out
496
Community &
Economic
Oevebpnvm
6%
Public worts
1196 Publi: safety
44%
Lierses& Permits
696
Debt Seruie
196
General
Government
1196
Cunure&
?creation
ss%
City Portion of Property Taxes
020
318
016
014
is 012
a
-010
b 36
$6
$4
02
$10.
11.03
127
PROPERTY TAX RATES
$16.71
$15.22 $15—
.85
6.78 $17 44 $17.49 $17.66 $1775
$1,000 -
$000 -
$800 -
$700 -
$600 -
$500 -
$400 -
$300 -
$200 -
$100 -
$0
Ames Dubuque West Des Cede Averae Iavge City Da tnparl Sioux City Waterloo Des Moines oun 'I
Moines Rapids vn6o Bluffs
Dubuque
PROPERTY TAXES PER CAPITA
56
$47!
430 $433 —
57
$643
$673
687
70
$767
$904
Dul)u:l ie Ames Sioux City De Maines Water) a Average Davenport Cauncl Cede Ion.aC y West Des
vdo Bluffs Rapids Moines
Dubuque
Where do your property taxes go?
Property taxes are collected by the County and distributed
monthly to the City of Dubuque and other taxing bodies. Your
property taxes are distributed among the Dubuque Community
School District (43.31%), City of Dubuque (32.70%),
Dubuque County (19.07%), Northeast Iowa Community
College (2.68%), and independent authorities* (2.23%).
Property taxes are certified July 1 with the first half due on or
before September 30 and the second half due on or before
March 31. For more information, contact the City Assessor at
563-589-4416.
* `Independent Authorities" includes City Assessor, County Hospital
(Sunnycrest Manor), Dubuque County Agriculture Extension, and the
Tuberculosis and Brucellosis Eradication Fund.
• Tax Rate = $11.03 per $1,000 assessed value
• No increase in property tax rate and 3.3% increase in property tax cost
for the average homeowner from FY2013
• Provides a property tax decrease for industrial properties (-7.2%) and
commercial properties (-1.1%) and a 3.23% property tax increase for
the average Dubuque homeowner.
• Dubuque's rate is the SECOND LOWEST of the 10 cities in Iowa with a
population over 50,000. The highest rate (Council Bluffs -$17.75) is
61% higherthan Dubuque's rate, and the average ($15.85) is 44%
higher.
• Dubuque's tax rate in FY1987 was $14.58, 24.39% higherthan the
FY2015 rate of $11.03. The City is an efficient operation and has
reduced its full-time workforce by 3.4% (19.83 full-time equivalent)
since the 1980s.
• Dubuque has the LOWEST taxes per capita in the state for the city
portion of property tax rate
• The highest city (West Des Moines - $904) is 110% higher than
Dubuque, and the average ($643) is 49% higher.
PROPERTY TAX SPLIT (FY2013—FY2014)
Northeast Iowa Independent
Community 2.23%
College
2.68%
County
19.07%
School District
43.31%
Dubuque's Rankings among Iowa's 10 Largest Cities
The City's mission is to deliver excellent municipal services that
support urban living, and contribute to a sustainable city. The City
plans for the community's future, and facilitates access to critical
human services. The result is a financially sound city government
and citizens getting services and value for their tax dollar.
Dubuque's Rank
ategory
Property Tax Rate Per Capita
Lowest
City Portion of Property Tax Rate
Second Lowest
Water Rate
Second Lowest
Refuse Rate
Fifth Lowest
Sanitary Sewer Rate
Fifth Lowest
Stormwater Rate
Second Highest
The City's mission is to deliver excellent municipal services that
support urban living, and contribute to a sustainable city. The City
plans for the community's future, and facilitates access to critical
human services. The result is a financially sound city government
and citizens getting services and value for their tax dollar.
Refuse/Trash Collection Basic Rate = $13.24/month
520 -
510 -
516 -
$14 -
a 912
= 910
98
56
54
92
50
$10.55$11.00$
1223
$12.50
. . .
$13.24 $
$15.30 $
13.95 $14.00
540
$15.90
$19.55
Mb. @s De
Moine
Mai es 0 lain ort Waled o 0 buque Avera a Lounal Si m IXy Cetla Iowa IXy Arne
bu BIUXz Bapitlz
q e
• 3.92% increase from FY2014 (was $12.74)
• Average monthly impact = $0.50
Dubuque has the fifth -lowest refuse collection rate when ranked among
similar communities. The highest -ranked city (Ames - $19.55) is 48%
higher than Dubuque's rate, and the average ($13.95) is 5% higher than
Dubuque.
Sanitary Sewer Avg. Household Rate* _ $33.58/month
545
540
535
530
04 525
$20
915
910
55
60
$17.21
$21.93 $22.40
1
$39.70
$33.58 $34 55 $36.00 $36.08 $36.10 -
$33.45 $31.02 -
•
Coon 'I Cede WSmtl o Amity e Ane D Coq a Si us Cny Damn on Iowa LM Wen Des De Mri e
lull Rapid w0
D buge
I Dines
• 5% increase from FY2014 (was $31.98)
• Average monthly impact = $1.60
Dubuque has the sixth -lowest sanitary sewer rate among these
communities. The highest -ranked city (Des Moines - $38.79) is 15.76%
higher than Dubuque's rate, and the average ($30.45) is 5% lower than
Dubuque.
*Average household rate based on 6,000 gallons per month at $0.005597
per gallon
1
Sto rmwate r
Avg. Household Rate* = $5.98/month
$12
$10 -
$8 -
$4
$2
56
$3.74 $4.25-
$3.45 $3.50
$2.60
$1.84 -
1
$5.39
$4.90 -
1 L
$5.98
$10.33
Sioux City Davenport Ames Iowa City Average West Des Cedar Waterloo D buque Des
w/o Moines Rapids Moines
Dubuque
Water
$35
$30
$25 -
05
80
$24.34 524.36
I
$25.64$24.93 526.85 $27.13
$28.77
1
$30.30
De Moines Dubuque Council BufsC eclair Repirro Average mob Ames Iowa C y VMst Des
Dubuque Moines
• 6.79% increase from FY2014 (was $5.60)
• Average monthly impact = $0.38
• Not-for-profit businesses automatically receive 50% discount
Dubuque is in the midst of a $179 million project to protect 1,373
properties from stormwaterflooding. The Bee Branch Watershed Flood
Mitigation Project will prevent an estimated $582 million in damages
over the 100 -year design life of the project, with a return on investment of
$6 for each $1 spent. The highest rate (Des Moines) is 64% higher than
Dubuque's rate, and the average is 47% lower than Dubuque.
*Monthly rate for majority of Dubuque households based on usage of 1
SFU [single family unit]
Avg. Household Rate* = $24.36/month
• 5% increase from FY2014 (was $23.22)
• Average monthly impact = $1.14
The highest rate (West Des Moines - $30.30) is 24% higher than
Dubuque's rate, and the average ($26.85) is 10% higher.
*Average household rate based on 6,000 gallons per month at
$0.00406 per gallon
The City of Dubuque uses debt to accomplish the important infrastructure and economic development projects that must be done. The City does NOT
use debt for operating expenses and, by state law, must have a balanced budget. The City uses debt to finance major projects much like a homeowner
uses a home mortgage. Beginning in FY 2016, the amount of the City's outstanding debt will begin to decrease. It should also be noted that most
of the City's outstanding debt is not paid with property taxes (except Tax Increment Financing), but is abated from other revenues, except for one
issuance for the replacement of a Fire Pumper truck in the amount of $1.4 million with debt service of $117,280 in Fiscal Year 2014.
Statutory Debt Limit Used (as of June 30 each year)
90%
80% -
70% -
60% -
50% -
40% -
30%
80.6% 81.7% 80.6%
3.3%
68.8% 70.6%
72.4%
67.6%
63.9%
60.2% 61.0%
57.3%
FY2014 FY2015 FY2016
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Top 10 Debt Uses (as of June 30, 2015)
# Project
1 Stormwater
2 Water & Resource Recovery Center
3 Parking Improvements
4 Water Improvements
5 GDTIF Incentives/Improvements
6 TIF Rebates/Bonds to Businesses
7 DICW Expansions
8 Roshek Building Loan Guaranty
9 San itary Improvements
10 America's River Refunding
Total
Amount Outstanding
$73,918,628
$67,832,000
$39,712,036
$18,818,160
$18,185,453
$17,716,537
$13,817,395
$10,000,000
$7,799,469
$4,795,000
$272,594,678
Issuance Amount
$80,540,791
$74,285,000
$44,335,714
$24,557,447
$19,606,771
$28,262,573
$20,098,912
$10,000,000
$9,346,741
$8,885,000
$319,918,949
Assistance Available to Low -Income Residents
A 50% discount in refuse and stormwater fees is available for qualified residents.
Eligibility guidelines include:
Age & Annual Income: Head of the household is 65 years of age or older, and
annual gross household income is $24,300 or less for a one-person household or
$27,800 or less for a two person household.
Family Size & Annual Income: Family households of 5 or more people that meet
current Section VIII Housing guidelines.
Extreme Financial Hardship: Under the discretion of the City Manager or designee.
For more information, or to apply, visit www.cityofduhuque.orglutilityhilling or
call 563.589.4144.