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Home My WebLink About2024-03-19 Agenda OFFICE OF THE IOWA CITY ASSESSOR JOHNSON COUNTY ADMINISTRATION BUILDING BRAD COMER ASSESSOR MARTIN BURKLE CHIEF DEPUTY TONY STAMMLER DEPUTY March 13, 2024 Dear Conference Board Member: The meeting of the Iowa City Conference Board for the public hearing on the Iowa City Assessor's FY 2025 budget is scheduled for Tuesday, March 19, 2024, at 4:00 P.M. at City Hall—Emma J. Harvat Hall. Enclosed for your review before the meeting are: 1. The agenda. 2. A copy of the February 20, 2024, minutes. 3. A copy of the FY25 Itemized Budget. Please contact me if you have questions about individual items or wish to see any of the supporting documents for this budget. Sincerely, Brad Comer Iowa City Assessor bcomer@iohnsoncountviowa.gov (319) 356-6066 913 SOUTH DUBUQUE STREET •IOWA CITY IOWA 52240 TELEPHONE 319-356-6066 JOHNSON COUNTY IOWA CITY IOWA CITY BOARD OF SUPERVISORS CITY COUNCIL COMMUNITY SCHOOL BOARD The Iowa City Conference Board Agenda Tuesday, March 19, 2024 4:00 P.M A. Call meeting to order by the Chairperson (Mayor). B. Roll call by taxing body. C. Motion to approve minutes of February 20, 2024, Conference Board meeting. Action: D. FY25 Budget Comment —The purpose of this meeting is to hold a public hearing on the Iowa City Assessor's proposed budget for FY 2025. 1. Public Hearing on proposed FY25 Budget. 2. Discuss proposed budget (Possible closed session, pursuant to Iowa Code Section 21.5(1)(i), to evaluate the professional competency of individuals whose appointment, hiring, performance, or discharge is being considered. A motion must be made to adjourn to executive session.) 3. Motion to adopt the FY25 budget. Action: E. Discuss Examining Board opening. 1. Appoint Examining Board member. Action: F. Board comments G. Adjournment. Action: The Conference Board votes as three voting units,with a majority of the members present for each unit determining the unit's vote.At least two members of a voting unit must be present in order to vote.A quorum is reached when at least two members from two units are present. IOWA CITY ASSESSOR'S OFFICE ITEMIZED BUDGET -ASSESSMENT EXPENSE FUND EMPLOYEE EXPENDITURES FY2024 FY 2025 INCREASE SALARIES Current Proposed CITY ASSESSOR 139,160 146,118 5.00% CHIEF DEPUTY ASSESSOR 122,487 126,611 5.00% DEPUTYASSESSOR 107,241 112,603 5.00% OTHER PERSONNEL 297,718 298,335 0.21% MERIT INCREASES(have been added to salaries above) (13,491) (15,042) SUBTOTAL $666,606 $685,667 2.86% Proposed salaries include merit increases and cost of living adjustments. EMPLOYEE BENEFITS EMPLOYER SHARE:FICA 54,146 55,605 2.69% EMPLOYER SHARE:IPERS 66,798 68.597 2.69% HEALTH INSURANCE 205,072 205,072 0.00% SUBTOTAL 326,016 329,274 1.00% TOTAL EMPLOYEE COST $992,622 $1,014,941 2.259'6 OTHER EXPENDITURES LEAVE CONTINGENCY $20,000 $20,000 0.00% BOARDS BOARD OF REVIEW 21,000 21,000 0.00% BOARD OF REVIEW EXPENSES 200 200 0.00% CONFERENCE BOARD 0 0 EXAMINING BOARD 30 30 0.00% SUBTOTAL $21,230 $21,230 0.00% OFFICE EXPENSES MILEAGE&AUTO 5,000 5,000 0.00% OFFICE SUPPLIES 31500 3,500 0.00% POSTAGE 2,500 9,000 260.GD% TELEPHONE 1,300 1,300 0.00% PUBLICATIONS&SUBSCRIPTIONS 1,100 1,100 0.00% PRINTING 1,600 3,800 137.50% INSURANCE 5,200 5,200 0.00% EQUIPMENT PURCHASE 3,400 3,400 0.00% DEFERRED COMPENSATION MATCH 7,280 7,280 0.00% UNEMPLOYMENT 2,000 2,000 0.00% DATA PROCESSING SERVICES 20,000 20,000 0.00% HUMAN RESOURCE SERVICES 2,100 2,100 0.00% SOFTWARE MAINTENANCE 18,000 18,000 0.00% BONDS&WORKER'S COMPENSATION 1,900 8,300 336.84% COMPUTER REPLACEMENT 2,500 2,500 0-00% SUBTOTAL $77,380 $92,480 19.51% PROFESSIONAL EXPENSES SCHOOLS&CONFERENCES 13,500 13,500 0.00% DUES 2,200 2,200 0.00% SUBTOTAL $15,700 $15,700 0.00% TECHNICAL SERVICES LEGAL FEES&EXPERT WITNESSES 75,000 75,000 0.00% AERIAL PHOTOGRAPHY 10,000 10,000 0.00% APPRAISAL SERVICE 1,000 1,000 0.00% SUBTOTAL $86,000 $86,000 0.00% TOTAL OTHER EXPENDITURES $220,310 $235,410 (I SUBTOTAL EXPENDITURES $1,212,932 $1,250,351 RESERVES AUTO REPLACEMENT 8.000 14,000 TOTAL RESERVES $ 81000 $ 14,000 TOTAL ASSMT EXPENSE FUND BUDGET $1,220,932 $1,264,351 3.56% UNASSIGNED BALANCE $280,458 $224,401 TO BE RAISED BY TAXATION $940,474 $1,039,950 10.58% IOWA CITY ASSESSOR'S OFFICE MAXIMUM LEVY ALLOWED MAXIMUM ASSESSMENT EXPENSE FUND 4,338,369,100X.000675 $2,928,399 IPERS&FICA FUNDS $124,562 UNEMPLOYMENT COMPENSATION&TORT LIABILITY $4,000 MAXIMUM ALLOWED WITHOUT STATE APPROVAL $3,056,961 MAXIMUM EMERGENCY FUND 4,338,369,100X.00027 $1,171,360 (requires State Appeal Board approval) MAXIMUM THAT COULD BE RAISED BY TAXATION FOR FY 2025 $4,228,321 PRIOR YEARS LEVIES AND RATES ASSESSMENT EXPENSE FUND SPECIAL APPRAISERS FUND TOTAL LEVY FY AMOUNT LEVIED LEVY RATE AMOUNT LEVIED LEVY RATE 1996-97 319,513 020450 17,000 0.01088 0.21538 1997-98 318,270 0.19946 52,834 0.03311 0.23257 1998-99 318,699 0.19269 184,357 0.11146 0.30415 1999-00 341,910 0.19784 352,508 0.20398 0.40182 2000-01 359,341 0.19823 180,293 0.09946 0.29769 2001-02 396,629 0.20636 6,442 0.00335 0.20971 2002-03 403,136 0.20694 4,426 0.00227 0.20921 2003-04 412,379 020818 10,051 0.00507 0.21325 2004-05 470,398 0.22926 15,728 0.00767 0.23693 2005-06 472,050 0.22525 25,995 0.01240 0.23765 2006-07 529,702 023164 0 0 0.23164 2007-08 603,916 025868 4,792 0.00205 0.26073 2008-09 611,955 0.24917 1,540 0.00063 0.24980 2009-10 600,013 0.23848 0 0 0.23648 2010-11 621,785 0.23147 8,730 0.00325 0.23472 2011-12 680,786 0.24538 2,608 0.00094 0.24632 2012-13 700,997 0.24164 8,384 0.00289 0.24453 2013-14 769,744 0-25873 NIA NIA 0.25873 2014-15 732,073 0.23866 NIA NIA 0.23866 2015-16 754,689 0.24325 NIA NIA 0.24325 2016-17 804,099 024339 NIA NIA 0.24339 2017-18 859,971 025141 NIA NIA 0.25141 2018-19 838,975 0.23187 NIA NIA 0.23187 2019-20 743,518 0.19747 NIA NIA 0.19747 2020-21 1,073,957 0.25979 NIA NIA 0.25979 2021-22 1,083,586 0.25664 N/A NIA 0.25664 2022-23 989,616 023571 NIA NIA 0.23571 2023-24 940,474 022479 NIA NIA 0.22479 2024-25 11039,950 0.23971 N(A NIA 0.23971