88-69 WHITE - CITV CIERK
�PJNK � •- FINANCE COZ1flC1I }/(�X(` s)_ --
, CANqRY - DEPARTMENT GITY OF SAINT PALTL (JU Cp �
BLUE - MAVOR File NO.
�� CZ� 1\esolution Page 1 of 3 �
Presented By
��
Referred To Committee: Date
Out of Committee By Date
WHEREAS, The Citizens of Saint Paul deserve and receive a high level
of quality public services , and
WHEREAS, Saint Paul' s reliance upon the property tax has increased
as a result of federal cutbacks, state funding limitations and a
decrease in the local franchise fee, and
WHEREAS, In order to limit the increase in property taxes, the
City has reduced spending significantly, increased fees and
charges, and aggressively expanded the property tax base, and
WHEREAS, The burden on different classes of property in Saint Paul
does not equitably reflect commensurate use of public services, and
WHEREAS, The State Legislature passed property tax reform
measures in 1987 which do not meet major objectives for property
tax reform, and
WHEREAS, The City of Saint Paul, The Coalition of Greater Minnesota
Cities , and the City of Minneapolis have completed a joint
research effort on property taxes , and
WHEREAS, The representatives of the three groups , named the Property
Tax Reform Coordinating Committee, reviewed options in view of
the impact of each change on a system that was stripped of
existing classifications, aids and credits , and
WHEREA5, The Property Tax Coordinating Committee agreed to
design a new property tax system that would meet the following
objectives :
* Equity. Taxpayers shauld pay similar tax rates for similar
levels of service. Commercial/Industrial taxes should be
COUNCIL MEMBERS Requested by Department oE:
Yeas Nays
Dimond
Lo� in Favor
Goswitz
Rettman
s�he;�e� __ A gai ns t BY
Sonnen
Wilson
Form Approve City Attorn
Adopted by Council: Date
Certified Passed by Council Secretary BY
By,
Approved by Mavor: Date _ Approved by Ma ission to Council
By �
, WHITE - CITY CLERK
PINK ` - FINANCE G I TY OF SA I NT PAU L Council �j�i'_�/ D
CANAFY - DEPARTMENT
� BLUE - MAVOR File NO.
Council Resolution page 2 of 3
Presented By
Referred To Committee: Date
Out of Committee By Date
reduced.
* Dispartiy between tax burdens on high and low-value
homes should be reduced.
* Homeowners should continue to receive preferential treatment
through public funding assistance.
* The structure of the tax base should be changed in order to
provide state and local governments with increased budget
control and stability, and
WHEREAS, The Property Tax Reform Coordinating Committee has
developed a new property tax system which meets those objectives
and provides :
* Eight property classifications.
* Homestead exemption for the first $68 ,000 of market value
* Increased school aid funding.
* Equalization and for counties and cities.
* Continuance of the Metropolitan Fiscal Disparities Program.
* Agricultural replacement aid for school districts with a
high proportion of agricultural land.
* State tal�eover of county income maintenance and related
welfare costs .
COUNCIL MEMBERS Requested by Department of:
Yeas Nays
Dimond
�� [n Favor
Goswitz
Rettman
�be1�� A gai n s t BY
Sonnen
Wilson
Form Approved by City Attorney
Adopted by Council: Date
Certified Passed by Council Secretary By
By
A►pproved by Mavor: Date Approved by Mayor for Submission to Council
By BY
�WHITE - C�TV CI.ERK COUIICII G r /
PIHK ' - FINANCE GITY OF � SAINT PAITL 0 d'alp�
� CANARV - DEPARTMENT
BI.UE - MAVOR File NO•
� Council Resolution Page 3 of 3
Presented By
Referred To Committee: Date
Out of Committee By Date
* Continuance of the circuit breaker and renters credit.
THEREFORE, BE IT RESOLVED, That the City of Saint Paul supports the
recommendations of the Property Tax Reform Coordinating Committee,
and recommends that the Committee draft legislation for the 1988
legislative session.
COUNCIL MEMBERS Requested by Department of:
Yeas Nays
Dimond
�� In Favor
Goswitz
Rettman � B
�he1�� Against y
s�s
Wilson
Adopted by Council: Date �AN � � ��vo Form Approved by City Attorney
Certified Ya s ncil S ta BY
sy
Approv by 14avor: Dat � � JAN 2 01988 Approved by Mayor for Submission to Council
gy BY
pUBUSHED J A N 2 � 1988
: ��-�� �1T° 0'7415
Mayc�r's Administration DEPARTMENT •
Diaiie .L�ch CONTACT v
298-4323 PHONE ' .
January 7, 19 8 8 DATE ��� � e�
�
ASSIGN NUMBER FOR ROUTING ORDER (Clip Al1 Locations �for Siqnature,) :
De'partment Director 1 Director of Management/Mayor
Finance and Management Services Director � � City Clerk
Budget �irector � Council President
2 City Attorney
WHAT WILL BE ACHI�VED BY TAKING ACTION ON THE ATTACHED MATERIALS? (Purpose/ �
Reduced progerty taxes for Commercial and Industrial Rationale) :
properties, and median to high-valued residential properties.`
COST/BENEFIT, BUQGETARY AND PERSONNEL IMPACTS ANTICIPATED:
�INANCIN6 SOURCE AND BUDGET ACTIVITY NUN�ER iCHARGED OR CREDITED: (Mayor's signa-
ture not re-
Total Amount of �Transaction: quired if under
� �10,00Q}
funding Source: . �
Activity Number: .
ATTACHlNENTS (List and Number Al1 Attachments�:
�PARTMENT REVIEW CITY ATTORNEY RfVIEW
Yes No Council Resolution Required? ' Resolution Required? Yes No
Yes No Insurance Required? Insurance SuffiCient? Yes No
Yes No Insurance Attached:
(SEE •REVERSE SIDE FOR INSTRUCTIONS)
Revised 12/84 �
� � ' �. HOW TO USE THE GREffid SHEET � ` `
. � .
The GREEN SHLET has several PURPOSES: ' ' � � '
1. to assist in routinq docum�ents and in securing required signatures �
2. to brief the reviewers of documents on the impacts of approval
3. to help ensure that necessary supporting materials are prepared, and, if
• required, attached.
Providing complete information under the listed headings enables reviewers to make
decisions on the documents and eliminates follow-up contacts that may delay execution.
The COST/BENEFIT, BUDGETARY AND PERSONNEL IMPACTS heading provides space to explain
� the cost/benefit aspects of the decision. Costs and�benefits related both to City
budget (General Fund and/or Special Funds) and to broader financial impacts (cost
to users, homeowners or other groups affected by the action) . The personnel impact
is a description of change or ahift of Full-Time Equivalent (FTE) positions. �
If a CONTRACT amount is less than $10,000, the Mayor's signature is not required,
if the department director signs. A contract must always be first signed by the
outside agency before routinq through City offices. .
Below is the preferred ROUTING for the five most frequent types of documents:
CONTRAC'FS (assumes suthorized budget exists) �
� 1. Outside Agency 4. Mayor
- 2. Initiating Department 5. Finance Director
3. City Attorney 6. Finance Accounting �
ADMINISTRATIVE ORDER (Budget Revision) ADMINISTRATIVE ORDERS (all others)
1. Activity Manager l. Initiating Department '
2. Department Accountant 2. City Attorney
3. Department Director - 3. Director of Management/Mayor
4. Budget Director 4. City Clerk '
5. City Clerk
6. Chief Rccountant, F&MS
COUNCIL RESOT,UTION (Amend. Bdqts./Accept. Grants) COUNCIL RESOLUTION (all others)
1. Department Director 1. Initiatinq Department
2. Budget Director 2. City Attorney
3. City Attorney 3. Director of Manaqement/M3yor
4. Director of Management/Mayor 4. City Clerk
5. Chair, Finance, Mngmt. & Personnel Com. 5. City Council
6. City Clerk
7. City Council
S. Chief Accountant, F'&MS
SUPPORTING MATERIALS. In the ATTACHI�NTS section, identify all attachments. If the
Green Sheet is well done, no letter of transmittal need be included (unless signing
such a letter is one of the requested actions) .
Note: If an aqreement requires eviderice of insurance/co-insurance, a Certificate of
Insurance should be one of the attachments at time of routing.
Note: Actions which require City Council Resolutions include:
1. Contractual relationship with another governmental unit.
2.. Collective barqaininq contracts. •
3. Purchase, sale or lease of'land.
4. Issuance of bonds by City.
5. Eminent domain.
6. Assumption of liability by City, or grantinq by City of indemnific�tion. :
7. Agreements with State or Federal Government under which they are providing
fundinq.
8. Budqet amendments. . , ,
. ��-��� M
_ �
The chart below illustrates the major components of the �
current property tax system, the system that will take effect
for taxes payable in 1989, and the major components of the
Property Tax Reform Coordinating Committee' s proposal. Each of
the major components of the proposal are described in detail on �
the pages following this chart.
LV��LIY 1 1��1�J�Lp?v T�"'�"�n J�1 J I LC..IJI 4 I �UU f �
� C'1..1 0..: �ti:..J.� r''.�.....J�3.-. T.-... C4.:�l.-.
i �.�ll1l� I VI� t!I113 .r.Jl�'1� VIGlAll7 IIJJI JI111L5 ' �
� (
� v>���i t�uverrit�-�rr-�� r.id Cla��ificatis�n� ;
� i �
Educati�n Aid Fiscal Qis�aritiPs
H�niestead Cr��it , - �
r�. ri�:ult�,�ral Credit �
a .
.
�
� •�� r e--� �r ���r+ ��t e-�� � � i � r-�
v����F rOrc iAx�� Pr�lrr�.o�t ii�� i9a
; v c 'fto � �
' vtCto �'^v�� �.lvS Ct�G� �t"BLi�t3 TCr. ..�t'I� �.� _
, I rrnl �n�,�F�nrnpnt Ai� Cir�s�ific�tibr�s i �
i �� Educat�on A.i� �scc�i Disparities
��r��est��� Gre�it (Aq. �'{GfY'i8S�2QdS� HGtll�Stcu� EXcCii�itiGri � �
H�rn��tead Credit Replac�rn�nt Aid Agricultural En�r�nptir�n �
� �ini �It��rnl rcrlit R�+f1I/YnGfVlGflt Dirl �
.�IIVMIL41V1 �11..•1..IIL �\.�itJ1�JV�+11�1r11V /H�J �
Tc�,< Ba�� �.�i justrnznt Aid
�
���t,�Ri:;l N�-�,i�4,�-r,��,�i �
-�,��:� P��i�i ?.i�s � Tox �nifts �
�
� rc����1.��.�Tinn r'';i� ��r �`=iTi?�, Cl�s�ifi�:�ati�ns
� -� �
Tawns and Countics Homestead Exemptian
�rhYYl Airi �
Fiscal Qisparities �
! ',�elfcre TckeGVer_ _' _ . . . .. �
� I �
-is-
. - ���' (��
Rg.ALLOCATION OF
EXISTING FUNDZNG FOR
STATE-PAID PROPERTY TAX RELIEF PROGRAMS
For taxes payable in 1987 , the total state cost of local
government aid, the homestead credit and the agricultural credit
is approximately $1 billion. The chart below shows how this
$1 billion would be reallocated among the equalization aid and
school aid programs under the Property Tax Coordinating
Committee' s proposal for property tax reform. It also shows
the sources of funding required to pay for the state takeover
of county income maintenance and related welfare costs.
Current Property
Tax System Reform Proposal
�325 Million �325 Miiiion �505 Million
Local Government Aid � Equalization
to Cities, Towns Aid for Cities
and Counties M\���o�.. ,.:::;�:��:��:;:�� and Towns
8a ....:..
........ �� .........
�130 Million �260 Million
Agricultural Credit �\���o� : .,:;:..:::::`: Equalization
.......
� ��� �� A�d f or
. .........
..
. _.........
, ._......
------------------------------------------------ � Counties
�600 Million
Homestead Credit, �250 Million �250 Million
Reirnbursements Add�t�ona�
. _................�`4p ...
to Cities, Counties Aid for School
�, and Schools M%I�;on D�str�cts
�80 Million � 120 Million
�80 M�Il�on Welfare Takeover
New State Money
-19-
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. �-
. �I
The chart below illustrates the major components of the �
current property tax system, the system that will take effect
for taxes payable in 1989, and the major components of the
Property Tax Reform Coordinating Committee' s proposal. Each of
the major components of the proposal are described in detail on �
the pages following this chart.
r�� iaactii�- ovnoca-rv -r+�v C`�./C`TCA� !� r.aal �
VVI�I\LIYI 1 IIVI LI\ 11 Iri/1 JIJIL1�11 � 1 �ltJU1
I �`1.-.1 O �1'.J.., i'...-..J:1.-. T C4,:il.-. ;
i ���u�� i GiC,�i r.iu� GiiLi vi cui « ��ii .�� �� � 15 1 �
I �
G{a��ificoti�n� �
= u>�:al Guuerrirricn� nid •
Educati�n A.id Fiscal Gis�arities � �
H�r�iestea� Cred it . - '
r�. ri�.ultu ral Cr�d it �
a _
.
- �
i�i�'+f rOrc iAxcS �r�Y��Lt iti i�3�
. v c ' to � �
i �*,o+,s ��;� P;�s er� Grsa;t� Tcr, .�h:f�� _
1 Lc��n! �o�r�rnrnpnt Ai� Ci r�s�if icUtir�r3s i �
i
� Educat�on A.i� Fscal Di3parities ;
� r7U�11CSLICU� �I�C�It �I��. H�n�esteGds� Hut�1�CStCU� cJl6t"ii�tiut"i I �
I
H�rne:.tPad �redit Replacern ent Aid Agric�,it�arr�l Enprnption !
� �rin��Iti�rr�l �`rcrlit 17cr�l�.�crn cr+t Oirl I �
t'��114u1LU1�J1 1 tr1..11L 1\�'.1� �+VIIItr11L f11�J �
Tc�.< Bc�se �.ci justrnent Aid
�
R�F�}Rh;� a!-��,r y�,�- r,�C�i �
�• � Tox �nifts I
,•u1t� r'��:i i c:� P•1 r�� �
i r���.��71lZ�Ti�•C! h!� 7�t" ��'tT!?s, CIuS�:lfl�:�tivr�s
Tawn� and Cauntic� ad Exem tiQn �
Hameste p
�Yh�YI di�i �
Fiscal Qisparities �
I '�elfcre Tckeaver. _' _ . . . .. �
r . . . � �
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-is-
. _ ���-��
REALLOCATION OF
EXISTING FUNDING FOR
STATE-PAID PROPERTY TAX RELIEF PROGRAMS
For taxes payable in 1987 , the total state cost of local
government aid, the homestead credit and the agricultural credit
is approximately S1 billion. The chart below shows how this
$1 billion would be reallocated among the equalization aid and
school aid programs under the Property Tax Coordinating
Committee' s proposal for property tax reform. It also shows
the sources of funding required to pay for the state takeover
of county income maintenance and related welfare costs.
�
Current Property
�, Tax System Reform Proposai
�325 Miliion �325 Million �505 Million
� Local Government Aid � Equalization
to Cities, Towns Aid for Cities
and Counties `���o� ���':� and Towns
� �� :::
..: :
:;;.;. ;,::
. . .
.
.::::::::
8 ..........
........ �� ..........
�130 Million �260 Million
( .
Agricultural Cred�t �\���o� : ._::.::::_�`::::�: Equalization
I .......
. ........ A�d o r
........
: Z ..........
. .....
------------------------------------------------ � Counties
I �600 Million
I Homestead Credit,
. �250 Million �250 Million
I Reimbursements - . - -.: ..,, ; _ Add�t�ona�
' to Cities, Counties Aid for School
and Schools �4� M�Ilio Districts
� : ...:�.:�.:.:......... ,�
�80 Million � 120 Ivlillion
I �80 Million
New State Money Welfare Takeover
................ ............................................. ...:::��
.................. .
(
` -19-
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REfiTMAN
SCHEIBEL
SO:�'�EN
WILSON
r.ic Tnr
-� �l�'�C?�'�'��
PRESIDENT: