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HomeMy WebLinkAbout2006-01-17 Transcription January 17, 2006 City Council Budget Work Session Page 1 City Council Budget Work Session 6:00 P.M. January 17, 2006 Council: UlSG Rep: Bailey, Champion, Correia, Elliott, O'Donnell, Vanderhoef, Wilburn Schreiber Staff: Atkins, Karr, Mansfield, Helling, O'Malley Tapes: Karr: Wilburn: Atkins: Wilburn: Atkins: Audience: Atkins: 06-03, SIDE 2; 06-05, BOTH SIDES Okay. Now Steve. Good Evening. Good Evening. Budget 07, ready to go? Hip, hip hurray. Well we have one enthusiastic voice from the audience. Do we hear a second? Never hear a second. Okay, as we have done in the past during the course of our discussion, ifthere's a question asked that we can't answer on the spot we record it. Any further work you would like to have done. By the way I am a little froggy so please excuse me. We will do that, and with that, when we balance the budget, there are three elements some of you old hat please forgive me for a minute... .expenses, revenue, and time. What we are going to spend our money. on? How are we go about financing it and what is the period of time? A budget is an estimate of expense revenue over a period of time. As you know we start rather early in the budget development process, sometimes in September, October, we begin putting our estimates together, collecting data, we go to our collective bargaining agreements, private market contracts we happen to have a variety of sources. When it comes to determining tax revenues, the State ofIowa is involved, City Assessor, County Auditor, and the final numbers are not in until January with the Auditor and Assessor, confirm the Cities tax base. As you know the tax base is probably the most critical element that we have as that is the underlying foundation for our property tax system in property tax being the major This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17,2006. -~~--'---'~----------" , City Council Budget Work Session Page 2 January 17, 2006 Wilburn: Atkins: source of revenue we have in our general fund. Now, this is somewhat an elementary explanation and a couple of you are going yea, yea we know all about that. Good to hear anyway. But this year that tax base determination is even more critical because we have had substantial, and I do mean a substantial, increase in our taxable assessed values. That is our tax base has grown. It is attributable to two factors, value increase, that is existing properties, and developed properties have been reappraised, reassessed and secondly new construction. That is the benefit, I'd like to believe to grow the tax base policy. After a minute, what I would like for you to do is focus on the issue of the expense side of our budget. Where are resources are assigned, where our money is spent, the out go. Because you had an interesting set of circumstances with the respect to our revenues, that is being generally healthy and the expense side and some of the requests and interest these circumstances have come together this year and is something unique, oddly unique, and somewhat unprecedented in our budget preparations over all the years I have been here. The program of services for '07, the budget that you are working with, is substantially the same, that is the expense side, as last year. In that case means that is the same as the previous year. We've had few changes in our program of services, expense side. If you look through your budgets you will notice the number personal in the general fund in particular I believe is up .25, FDE, over the previous year. Now there is one notable change, but you can set this aside, is that we do and we have budgeted money, but we have not determined the expansion of the Transit Services or the changes in Transit Services under the new small cities grant that we will be receiving, but I want you remember that in our '06 budget, that's the one that we are working with right now was already at a reduced level, because of the changes in '04, and 'OS. You'll remember the state took from the general fund and it took us harsh, but it's sort of what they did. One million dollars in revenues that we had traditionally received within our general fund. The State Population Allocation, the personal property replacement, and the bank franchise. Those are now gone from the budget, and I don't expect them to return and we have not budgeted as if they will return. During that period of time we went through, and you will recall we managed our way out of that dilemma, we did loose 12 position in the general fund, for example our authorized police strength went from 75 to 71, we cut our expenses on a variety oflevels, we created some new revenue, that is we drew money from the cable television, parkland acquisition, we reduced the CVB, although we have reinstated it, those things occurred in managing our way out of that rather severe reduction in State Aid. At the same time we lost a number of initiatives. The most high profile one This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17,2006 City Council Budget Work Session Page 3 is you're all aware of is the 4th Fire Station. lfit haven't been for those reduction in those aides we had that project not only built but staffed. In other words I want you to recognize that the '07 budget and the '06, 5 and the 4, are not substantially different. Now what we have done, is we did factor in the changes that occurred, for example, collective bargaining agreements, the cost of wages, the inflation factor, market rate, for example, our fuel costs are up about a third. Health care, I will note for you in health care that in this budget, we assumed at 13 % increase in health care, however, we will be recommending and we will get this to ya a little on exact numbers, Kevin spent some time with our Blue Cross representatives, we've gone through sort of an experience rating process and we anticipate somewhat to our good fortune, that we will be able to reduce that 13% to a 6 or 7% increase, that will have a direct affect upon the employee benefit levy. There are also things that are pending. I suspect you will see an IPERS increase, that is simply has to be dealt with but the budget is balanced for '07 but in my judgement we are still behind, we haven't caught up. Noe that sort ofleaves us with a question on what we want to do with respect with the expense side of the budget, we allow our departments to submit something we call ESL, which are called Expanded Service Levels. And it's a process whereby they identify, I would like a new clerk, or I would like firefighters to open a station, that, we call that expanded service level. But it is a little unique this time, because a number of departments are simply requesting to restore where they were prior to the cut by the state. For example, the Police departments has asked for 4 additional personal, police officers, that would bring them back to 75, the authorized strength before the reduction caused by the state. Now other departments have actually requested expanded services. We want to do more, for example the Library would like to open 3 hours more per week, and they have made a proposal at $38,000 to do that. The Police Department would like 2 additional emergency communication officers. Those things I considered new services, there were not restoration, didn't get us back, it was an expansion upon where we were. So this presents an interesting policy dilemma for you from the expense part of your budget, do we want to get back to where we were, restore what we lost? Do we want to add some new services, actually new things? Open the Senior Center additional hours? Open the Library additional hours, or do we want to do a combination? Of add some, cut some? Keeping, being ever mindful of the fact, that we do expect pension increase from the State. Now that is the expense side of the budget. Vanderhoef: Steve? Just refresh me, ofthe 4 police officers that we decreased the force at that time, Atkins: Yes. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 4 Vanderhoef: ... those were retirements so we didn't lay anyone off. Atkins: That's correct. Vanderhoef: but as I recall, those were also funded by Cops Grants that ran out. Is that correct? Atkins: That was a number of years ago Dee, that was about 5 or 6 years ago that we had a Cops Grant were we hired 6 officers and we then assumed for a number of years then the State thing occurred. Vanderhoef: Ok, I couldn't remember. Atkins: Originally the funding for 6 of our officers came from the Cops Grant that you are talking about. Ok, anything else? Expense side. Set that aside for a minute. What I would like to talk to you now are about income, notably the General Fund. Now historically, as a city, we have lived on our growth. Growth and valuation, that is the actual property values and new construction, grow the tax base. Our growth has been good in both areas of residential and commercial and industrial. During that process, we have preserved the rollback, oops you all remember I try to one of these every year, there's were we used to be Champion: ..Rich and well to do. (laughter) Atkins: Champion: Atkins: and now we are down to here. It has been a study but dramatic decline. This year the rollback went from forty seven nine, to forty five nine, or a loss of about 4.2% of residential values. There is a concern, in my judgment, because of the decline of 4%, that's troublesome to me because that exceeds inflation. We are losing it more rapidly than the market in which we are operating. Again that is nothing new. What we have had, again we are talking revenues, healthy growth, that would be your second... this is a ten year history of our building permit activity, as I think you will see as I walk you through a couple ofthese, our tax base is growing. The problem is getting ahead. Because the reduction in particular when it comes to residential properties and by the way there is also a rollback on commercial industrial. How much? 99.1, it's minor, it's more, does it bode well for the future when they start to reduce that one as well (can't hear)....... This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 5 Elliott: More fear than reality. Atkins: No, I think it's pure fear. I don't think. So let's take a look at some of the construction values and just kind of give you a feel. Under new construction over the last 7 years and reading down at the bottom, and if you look at the column 1999, you will see a total value. We'll be right with you. Karr: We'll be right with you. Champion: And they're running the budget (Laughter) Bailey: Technology. O'Donnell: Push the button. Atkins: I'm trying too......Okay Marian what are you doing wrong? Bailey: Complex. Vanderhoef: Battery dead? Atkins: There it goes. We got it now. O'Donnell: It worked. Elliott: It's on the wall. Atkins: Okay. Now we are cooking. The number that I want you to look at is this one. You note the preceding year and I can, I have more information, but generally speaking our building activity prior to 1999 was in the 50 to 60 million dollar range. It began to take off in the year 1999 and steadily we have showed ourselves to be in the hundred million dollar range every year. In the last years, I'm looking at strictly residential right now, if you read over to these numbers, single family residences in the last 10 years we have built 1481 single families. But even more dramatic, when you add in duplexes, apartment units and a new category we have, commercial residential, or the blended, in the last 10 years we This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session Page 6 January 17, 2006 Elliott: Atkins: Elliott: Atkins: Bailey: Elliott: Atkins: Elliott: Atkins: have built 4465 housing units, that's a lot. Another positive, particularly in the residential component of our economy is remodeling. It runs rather remarkably steady in the neighborhood for four million six, six, six, six, six, six, six, all almost six million dollars. Then in '04 and 'OS, it took a pretty healthy bump up. Now I think we can attribute that one, our residents are investing in their homes, two, generally interest rate have been good, but that activity, combined with the new construction activity in residential it is clear that component of our economy is doing very well. I also wanted to point out to you, commercial. Because commercial also has done some interesting things. In '99 it too, five, ten, eight, now we are up to 12, 14,20,18 almost 19, 26, 26 and 18. Commercial activity for remodeling, so businesses in our community are also investing heavily. What I want you to note is apartment buildings. In 2000, you can see the numbers 260, 310, 400, almost 500, 200, this year 140. From what I have been able to gather in talking with the local real estate folks, this is a reasonably typical pattern, where you will see growth for a number of years, very high growth, and then it settles down. I think that is what we are seeing at the end of this fiscal year. Or the end of the 'OS calendar year. That things are beginning to settle down, the market has become saturated with the multiple family units. Which line is that Steve? Near the bottom Bob. No up above. Is this mixed commercial residential? No, just above it. One up. Oh, I see it. Multiple? Yes. So that part of our ability to determine property taxes looks very favorable. But I am also concerned that I think it's going to begin to level off. And you will see that in our building permit activity and we will have to make some judgments on that, but clearly, I do get a kick out of folks saying there is nothing going on in This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 7 town, well, we got a lot of activity going on. Elliott: Not to be negative, but how much are you concerned with the total value over the past 3 years, it's dropped from 119 to Atkins: What are we looking at Bob? O'Donnell: Bottom line, Steve. Elliott: Total value, bottom. Atkins: Yea. Elliott: Is that more of what you were referring to with the.... Atkins: The way I read this, interesting issues, 112, 100, 123, 110, 170, 120, 112, that glitch no, because I go up here and I have almost 19 million there which had been running at about 12, so it is for a two year period, we're doing ok. And I also think it could be still representative ofthe private market going out and borrowing money. Money is getting a little more expensive, that's going to change the attitude offolks. It's good Bob, I agree, to flag it, I don't see it as a dramatic..... our total number of building permits runs very consistent. At about 850 a year. Now one other important one and I don't have a chart to show you this, single families, that's where you hear a lot about that, our single family activity has run very consistent over the years. You have 1400 units in ten years, that is an average of 148 units per year, but something I think that is important that tells me that the market is healthy. We subdivide land, that is new sub- divisions, platted, cut it up in lots, sell em for development and virtually the same rate they are being absorbed. During the course ofthe year, I gave a talk to the Rotary about a year ago and calculated this, as you approve plats during the course of the year, about 150-160 a year, a 140 of them are getting consumed, that doesn't mean there aren't more on the market over some time, but the new activity is keeping pace and folks are consuming that land. I think that is a good sign as well that we have a good single family housing market. Now the question I think we have to answer, can we sustain this growth? I would like to take a couple minutes to work on the sustaining question, that is, can we actually do this? Lights Marian. There really isn't much left for the State to take away from us. O'Donnell: Well put. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session January 17, 2006 Atkins: Elliott: Atkins: Elliott: Atkins: Page 8 We have lost virtually all our State Aide, there has been some discussion about a property tax limitation, a freeze. That can be done, we have seen that done. The State apparently sees fit that gambling is a satisfactory way to satisfy, I'm soap boxing for a minute, local governments but.... Can we, and I want you to just think about this when we go to some ofthese other numbers, can we continue to be assured that that level of growth and there by the income generated will continue into the odd years. I'm personally convince or getting convinced that I'm not so sure we can guarantee that. Want you take a look at your next chart. Steve are you saying that in fill development is not beneficial for conserving land but it's beneficial for our expenditures Absolutely. Because if we expand outward we have to spend money on bus routes and sewer and water? Absolutely, Bob no doubt. Now reading this chart, will give you a feel what I told you about that fiscal year, well here's our growth pattern. Now up and down, up and down, don't get too excited about that, look at these numbers, and this is a change from the prior year. 8,2,8,3,12,2,8,3 and then 18. 18 we will deal with separately. We must do a revaluation at least every 2 years. That's why that happens. A good bit of these 2's and 3's are overwhelmingly new construction, but every other year property values must be reassessed. We're in a reassessment year. I will explain that here in a minute. If you average this growth, it's about 7% a year, it was a little higher than I thought it would be, now remember no rollbacks applied, no nothing, just 7% growth in the value of our properties. We have a dramatic increase in '07. Of that 18%,16% of that is in the value of existing property. New construction is about 2, which is what it usually runs about. It is an important number, it averages about 7, and we have a significant spike in our budget year '07. To give you an even a little bit better feel, ifI took this out and didn't factor it in, growth rate of 5% a year. So it skews it a little bit. That's our residential property growth. Revaluation and new construction. Remember these numbers for a minute, you are going to get another chart on this. Every other year....no, I don't mean memorize them. I want you to note that pattern, because I want you to look at the rollback pattern as well. And ljust happen to remember that is 8.5% growth on the previous chart, rollback down 7, takes away that much of it. Minor adjustment of I think 2.5, rollback actually This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 9 improved. On average, the rollback declines at a rate of almost 3% a year. And it declines at almost a virtually at an identical pattern to our residential growth, we give the state a hard time but they had it figured out, because we virtually never, you can't get ahead with that scheme. The next chart I think shows that even more so. And this is actual values compared with the rollback, if you remember it grew, our residential grew at 8.5, rollback down, net and if you look at these numbers, but unfortunately here, it's starting to get worse, and that is some of our more prosperous years. So my concern for the future and our ability to generate income to finance the services, I think you can understand the difficulties that we have. It seems to me that when you have a growth rate in property values, on average of about 5%, we don't hear much, I don't think you hear, I mean people expect that the value of my property is going to go up a tad bit. Never the revaluation, that we had, Vanguard, we completely redid everything, that was that year. 12% increase in value. Look what the rollback did, I could never understand why we didn't have more complaining about property values on Board of Review, and I now know why cause the rollback took away most of that value growth. But now we are down to this year and we've got an 18% increase, and a rollback of 4, we are looking at some lot heftier values in property. A lot heftier values times the tax rate means a lot higher taxes, ok? Elliot: How prevalent is this across the state Steve? Am I correct in assuming that in the Des Moines, Ames area and the Iowa City, Cedar Rapids area those property value increases are..... Atkins: I can't tell you exactly Bob, Elliott: Elsewhere not. Atkins: But I do recall a newspaper article, I believe it was the Gazette the other day, where Cedar Rapids was complaining about the fact that their values were not growing, ifI read that correctly. Ours is dramatic, we now also have a lot of houses on the market as well, excuse me Dee. Vanderhoef: I heard an example today at the State House, Clarinda Mayor called because they lost 1.2 million on there evaluation with the 2% drop and in the rollback, which Atkins: Kills the little town. Vanderhoef: Kills the little town. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 10 Champion: What do they do? Atkins: What do we do. Champion: What do they do? Atkins: They do a lot of cutting, they have to because they have no choice. Elliott: That's Iowa City and you're thinking if we feel badly, what are the rest of the county Vanderhoef: That's it with over 99 counties... Atkins: We haven't been able to check some of the other cities and hopefully, yeah, Kevin O'Malley: Bob, I do have the number for Cedar Rapids, and they went up 6.9% and if you take the 4% rollback they only went up 2%. But most ofthe state went negative for us to go that high Elliott: Yea. Vanderhoef: Do we have a dollar amount of the 2%? How many dollars did we loose in valuation? O'Malley: We can calculate that. Atkins: We can calculate that, will you make a note ofthat please? Yes, go ahead Deb. Mansfield: The other thing to note is that you have the state law that says that overall statewide you can only go up 4%. Atkins: We're the biggest piece of the 4%, whether that is a blessing or we'll talk about that in a minute, cause I need to show you the consequences of this. Wilburn: That's because no one category, residential, commercial, ag can go out 4%? Atkins: I have a chart on commercial. Commercial is up about 10%, our commercial values are going up just as well as our.... residential dramatically, but the This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page II commercial values are also up approaching 10%. Champion: Steve how does that affect us the citizens when you say that the average in the state can't be more than 4%....(can't hear) Atkins: What the state does is take all the residential property in the state, lump it all together, add it up and says it can't go up more than 4%, in aggregate right? O'Malley: That's correct. Atkins: So then you have that number so, we're doing real well, somebody else is not, but they allow a 4% growth. Champion: What happens ifit is more than 4%? Atkins: You can't be. Bailey: That is why we had the rollback. Atkins: Then they roll it back. That's where the term came from. Champion: Finally that connects. The light just went on. Atkins: I'm sorry. Champion: That's where they came up with that. Ok, I understand. Bailey: Squish it down. Atkins: It squishes it. Champion: After all these years. Bailey: It's a steel plate on growth. Schreiber: They are just trying to keep it at the level of inflation basically, is that where the 4% comes from? Atkins: You know I'm not real sure where the 4% comes from Jeremy, I suspect that at This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 12 the time back in the '70's when this law was put together, you know like we use 3% on a regular basis for inflation, I suspect that is was around 4, back into maybe even the '60's you might even say 5, but that was the number at the time, it's like our levy limits, $8.10, you know where did that come from? Well it has just been there for years and nobody will change it. But it is an attempt to put a lid on property taxes. That's the states desire. Ok, now that you know the property tax situation is what it is. Bailey: We know that we have have for all the growth in the state. Atkins: Let me do a little summary of the general fund and then I am going to try and translate all this into what it means for the home owner. But this is also important to that sustain issue. I can't see my notes. Hold off on any further property tax for a minute, a couple things, building permits, we have projected that it is going to run about the level it has been running. I'm a little nervous in that projection. Yea, and... We've got 7 years of history of good solid growth in building permit activity. If that will have an affect upon our opinion about our reserves, but for the time being, we have left that to continue growing, not growing, at about the same level. Intergovernmental revenue goes from 500, I can't even read that.... Bailey: 789 Atkins: Thank you, is that my eyes or is it blurred? Bailey: It's blurred. Atkins: Thank you. Wilburn: Thanks good. Elliott: Good. Bailey: Much better. Atkins: Okay. Three of you said good, three of you said bad. (laughter) Vanderhoef: I don't even try. Atkins: That's why we hand that out. $300,000 new transit money, we have not given you This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 Elliott: Wilburn: Atkins: Elliott: Atkins: Champion: Atkins: City Council Budget Work Session Page 13 the answers to that yet, that's why that's up. This is not named well, but that represents $200,000 from our health insurance reserve. Got it? Interest income. We had a really good year, we are assuming interest rates are going to stay up, the important thing is that is a $300,000 swing in the general fund budget. As you think about reserve position, keep that in mind. $310,000 in parking, that's the money from Court St. paid into the general fund to finance transit improvements which we will deal with later. Sale of assets, you notice how that fluctuates, 475, 300, 100,400, that is the repayment schedule from the owner of the Peninsula property. Paying us back, that will go away next year. Which line is that? Sale of assets. See where it says sale of assets Bob? Okay, yes, gottcha. That is the Peninsula. Bottom line, total receipts, 47 2, from the expense side, the most notable change is the contingency account, at 465, our policy had been 1 % of our expenditures this is the first time in a lot of years we've been able to do that, but that does put an additional $100,000 expense item, we normally budget around 350 for that, so that is up, but it also meets your policy. Bottom line, 467 on expenditures in the general fund, it's about $530,000 to the good. Our reserve position we start in '05, sixteen probably sixteen one, we have some minor fluctuations but by our projection year '09, we are back at that level, it is a percentage of the total that's down a bit but we're trying to make that number run reasonably consistent. Now the question we have to ask ourselves, $300,000 sale of assets, $300,000 in interest income, $300,000 five year commitment on transit, it's a million dollars worth of what I believe is soft money in the general fund. Adding to concerns about property tax, the general fund is clearly healthy, but, and that's a large but. Okay, hopefully I've laid out for you on the general fund, what it looks like, let's try to translate it into something that we can take home with us. What are intra-city charges? Which one is it? This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 14 Schreiber: It is the one that runs about 1.6 Atkins: Ok, what we do, is that we charge other funds, Champion: Oh, right. Atkins: Let's take a look at this one real carefully. We normally put in the budgeted chart of what are your taxes per 100,000 dollars and you take that whatever the value of your house is and come up with a number and it is very accurate. In our current budget, the budget we're in now, $100,000 value, that's our city tax rate, it was rolled back by that number, that is the taxable value, that's the city tax revenue. With me? '07, keeping with what we normally have done, we would add 100,00 and we take 100,000 dollars, our city tax rate as in this proposed budget, now remember that number is going to go down a tad bit, it will be a lot closer to this one when we settle that health insurance. This rollback is a little greater, tax revenue looks like it goes down and it does go down per 100,000. But here's our problem or here's our dilemma. We are looking at average increases in residential property approaching 16%. So if we are going to realistically assess the impact of the tax rate I added 16%. Tax rate, rollback, taxable value, you get that number. That is a $100 increase. Champion: How many $100,000 houses do we have in town? Atkins: That's only $100,000 yes. Well take this number and if you have a $300,000 take it times, the housing market right now, from my conversations with Realtors are loaded with those three to four's, lots of em out there, well, that 100 is 300 dollars on that house. And this is just for City purposes. Schreiber: I have a dumb question but Atkins: They're not dumb Bailey: Not such thing. We're in the budget, no such thing. Schreiber: I'm just mentally doing math and I don't know if I am multiplying wrong numbers here, where did the city tax revenue number come from? Atkins: Right here, you take that number times that number and you get that number. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 15 Schreiber: Aren't you missing a zero on that bottom number then? Atkins: What now? Schreiber: If! do my math right, isn't 17% of50,000 or 47,000 closer to 8,000? Atkins: Oh no, no, no. 17 dollars per each 1,000 dollars Schreiber: Oh, Ok, I was just doing it as a percentage times the....Okay never mind. Atkins: We wouldn't tell anybody. It's per thousand dollars, I'm sorry Jeremy your not familiar with all that. It's per thousand dollars oftaxable assessed value. Schreiber: Now I understand, thank you. Atkins: So, if this budget adopted it today, that's what we are looking at per 1,000 dollars. It was our judgment that was pretty hefty. Vanderhoef: The amended one? Atkins: The amended one yes. So, can we sustain the level of revenue? We have a number of soft revenues. We have sort of a dilemma that we really can't afford to do, this is going to sound crazy, a number of new services but my taxes are going up, but yet we are reducing the tax rates. That's where you get, that's how the Iowa property tax system works folks. You push it here, it pops out over there. The difficulty certainly we have with our citizens, you know how hard it is to understand these things, trying to explain that. Elliott: All they know is it is costing them a lot more money. Atkins: Costs ya more money Bailey: And there are not seeing any increase in services. Atkins: Yeah, that's the real bottom line. Bailey: They are not buying anything more. Atkins: So can it be sustained? I have a lot of questions about it. Here is a quick This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 16 summary of the budget' 07, these things will get talked about at some time. The level of property tax in the general fund, the number looks good. But measure it against what the home owner see, or has to see. Our contingency meets the 1 % policy. That is $100,000 on the expense side that we had not had in the past. Revenues, can they be sustained? There are those that are clearly risky, we have identified those in a general term. The general fund, as it now stands is 500,000 to the good. You have a policy on service, is it going to be expansion, is it going to restoration, it is going to be as is, of course a little bit of everything. I'm sorry. Question we posed ourselves, can we justify the emergency levy? If we are $500,000 to the good, under the law and the way it is intended, if you read it literally, we can't justify that 27 cents which would also reduce the tax rate accordingly. We have in the budget a water rate reduction of 5%, sewer rate increase of 8, I will explain those in detail to you, refuse collection recycling 50 cents a month. All of these combined, the average user, works out to just a little over a dollar a month on cost. Transit you have to await, parking rates we have proposed increases, the airport has a subsidy in this budget of$120,000, ifWal- Mart goes through, it would be $80,000, it would be reduced by 40,000 dollars. We don't have, that issue is still pending. Senior Center and Library additional hours and of course capital projects will do for another evening. How does that fit your fancy? We have a budget Wilburn: I'm sorry, you said between water/sewer and the recycling it will be about a dollar increase? Atkins: A dollar and some change, right. Wilburn: Okay. Atkins: All three of them together. Elliott: It will be a dollar increase? Atkins: Increase. (Tape 06-05 side 1) Atkins: We'll come to this The financial foundation for the general fund and cities finances, is very sound, we have flexibility, we have some soft revenues, if we were to loose them on the short term, we have a strong reserve position which This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 17 would help make up the difference. If you want any major commitments, long term, that is another question, it is as if the state forces us to live from year to year even though we do the three year plan. All of our numbers, with respect to our property tax base, other than those that are applied by the state are good, residential growth is good, industrial growth is good, it's just trying to get ahead. It's an unprecedented set of circumstances, it goes up, it goes down virtually at the same time. Vanderhoef: And what might happen at the State Legislature that can change this on a dime every year. Atkins: Yep. Correct. We've gone over these assessed valuation numbers time and time and it's their property value in our city is up, way up and there are many communities that would kill to have that going on on a regular basis. But there is a dilemma that it gets created, particularly when it spikes like that in one year, had it flattened it out, we could have done some different planning. Champion: I know you probably help out many other things we're going to talk about .......... Atkins: No I don't. Champion: How do you, it is acceptable to raise peoples property taxes that much in one year? I have a real problems with that. Atkins: That is why I gave you the chart, cause I assumed there would be a couple ofya at the very least that would say, not that big of a hit. Bailey: Right. Atkins: Our history, if you remember, 5% a year, four point something and I honestly believe that folks don't complain when they see that number a little bit each year. But I remember the Vanguard study and we heard all people were spiking 12, 15%, but then when it came time to actually levy the tax, the rollback wiped most of it out and we were back down to 3 Y2, 4% growth. Again this is somewhat unprecedented. Vanderhoef: Well personally I am not ready to raise taxes to that extent. O'Donnell: I don't think anybody is but.... This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 18 Atkins: I sort of figured that, and I wanted you to Elliott: You are going to get into the cash balance a little later? Atkins: We can talk a little more about that yeah. I would rather you ask me questions if that's one of them..... Vanderhoef: Do we have any scenario that would look at this over the three years, of adjusting dropping it more in this first year til we see ifthere is a pattern, there is something else that is going on here that we haven't seen yet at this point? Atkins: We can do a number of things. You can use some of your reserves to, I mean you can spend them down a little bit, off set the tax if you like, looking for that trend. Anybody looking at the numbers that I looked at, I mean over the last 10 years are all very favorable, and we get that spike this particular year, and it makes it very hard, not from a policy but from a management perspective, cause you have operating departments saying, we've got the money, well we do today, and I can't promise you we will have that tomorrow. But the answer is yeah Dee, we could work, we could re-work that, you know once I understood exactly what you wanted out ofthe deal, cause right now remember the budget you are looking at, doesn't have a whole lot of changes in it. You have some, you have everything being equal. Is the contingency overstated, no it meets your policy, is it more than it has been over the last number of years? The answer is yes. Is that a $100,000 to the good from the expense side? Could be, consider that, assuming the Wal-Mart sale is going to go through, cause if the council were to vote that down, then the $120,000 subsidy which is in the budget would have to stay, if we know the Wal- Mart deal is going to go through, there is another $40,000. But that budget is over stated. And then just our bottom line taking the tax rate times the tax base and our expense side shows we are $500,000 to the good. But I have trouble proposing an emergency levy to you when my income is that good. Even though some of it may be soft, that itself is a reduction in the tax, the tax rate. Vanderhoef: The emergency levy can be adjusted annually. Atkins: Yes, oh yeah. Vanderhoef: Council vote so if we chose not to. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 19 Atkins: Take it out this year, put it in next. Kevin I have always understood you are very flexible with that O'Malley: Correct. Atkins: It is intended be for those towns that are really hanging out there. We have some tough years, but we were able to use that levy I think productively in our operating funds. Vanderhoef: So speaking off the top of my head, I'm thinking sometime down the road we may well need to go back into an emergency levy situation and if this is the year to equalize it out and drop the levy and use the assessments that we have that gives us a year in here Atkins: Yes, it does. Vanderhoef: to watch a trend, knowing full well we can hop back into the levy if we need too. Bailey: Right. Atkins: Unless the state were to change the law, it is available to you. I would be real surprised to see them take that away. Vanderhoef: But that right there could be the soft money, you said the transit, the Peninsula, and the third one was? Atkins: Transit, it is a five year, 300,000 a year. The sale of property, the Peninsula is $300,000 a year, interest income is another $300,000 a year. Vanderhoef: Interest income, that is the one I didn't get written down, and then I couldn't think of it. Atkins: Building permit activity is up, has remained up. But those three right there are almost a million dollars. So we want to be cautious with them but the indications are most of them should be around, we think. Champion: I have a hard time believing that building permits are even going to stay at that level. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 20 Atkins: So do we Connie. Champion: It has to drop, it has too. Atkins: Dramatic, it's a billion dollars over the last 10 years, when you think about it, in the last 10 years we have averaged, if you want to take a 10 year average, 100 million dollars a year in new construction activity. Champion: When I see all the vacancies and how the whole county has been billing like crazy, it's not possible to continue. Wilburn: At some point it's gonna slow down. Atkins: I think for sure the apartments will, there isn't any doubt apartments will. Vanderhoef: Yea. Atkins: Yea, because much of the apartment activity is all income, you just kind of walk out the front door and see what's going on. And that's something like 2400 units of apartments in the last 10 years. That's a lot of units. Student body certainly isn't growing at that rate. Vanderhoef: The occupancy is one of the things that I understand is changing more and more are choosing for a single residence, one per residence rather than 3 or 4 per residence. So that may be what we have seen that has filled a lot of these. Atkins: I have always believed our landlord tenant rental industry, this is a pretty savvy bunch of people who know what they are doing and they are only going to build to a certain point where they are going to say "time out, I am getting to high of vacancies" or whatever the circumstances are. And when we drop from 200 to 140, that in it's self is not huge, that I think is a clue, I will be curious to see how we end this year. Our single family seems to just chug along and we are okay with that and I don' think that's going to change dramatically. Vanderhoef: Are there any statistics that tie together ah new job creation with the housing because what I see in our corridor activity is the increase in the number of jobs Atkins: Yea. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17,2006 City Council Budget Work Session Page 21 Vanderhoef: And the industry that is coming here with potential for growth. Atkins: I suspect it could be done, I didn't bother to do it simply because I didn't know really know what I was going to gain a whole lot, an interesting measure of the prosperity of the corridor which I think is good. But I was just as surprised from the Cedar Rapids why their numbers weren't up. Bailey: That's very curious. Atkins: You know we get thought of being pricey, but I just, that's just a dramatic difference. Champion: I also think in the long run, some things that are happening are going to help the town but affect our budget and that is the new zoning law which only allows 3 unrelated people, the fact that there is over abundance of apartments, that may free up some of our older neighborhoods back to single family. Atkins: Might. Champion: Of course that is going decrease revenue in the long run but I think (can't hear) have been affected by a lot of different things that are going to be going on and I don't think we are going to see this kind of sustained growth unless we can bring in more commercial. Atkins: Interestingly enough if you looked at that building permit activity on commercial, it was 1999 that it took off and I am surprised at that because you know what happened in 1998? Coral Ridge opened. So there was all kinds of moving around, Coral Ridge opens in '98 and the next year our building permits, off they go. You would have figured the opposite would have occurred. Champion: Why would something for more commercial that provided a sustainable job, not retail. Atkins: Yeah and I'm not measuring, that's right Connie, I'm not measuring that Vanderhoef: But that's when the commercial remodel took off too though, so that Atkins: People recognize, there's a new kid in town, This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session January 17, 2006 Wilburn: Atkins: Wilburn: (Laughter) Atkins: Elliott: Atkins: Elliott: Bailey: Elliott: Atkins: Page 22 Gotta reinvest, yea. If! want to get competitive, I gonna put money into my business, but those numbers stayed up too. When looking at you know the policy questions you kind oflaid out for us whether we expand, restore or some kind of combination of services and just thinking about the explanation thoughts about growth and we've grown our tax base to stay the same. But we would say, generally not your fault, the consequences of all of this. Thank you. When you're swimming up stream you have to swim very hard and very fast to stay where you are. Steve you know I have talked with you about the general fund cash balance and our policy is 20%, not under 15%. Yes,S year average of 20% never less than 15%. And we've been averaging something like thirty million seven hundred over that, so, it just seems to me that there are times that you can be, if you put to much aside, you are being detrimental to yourself. And I think that we need too, for instance, my calculations indicate that the' 04 actual, the balance over 20% Page25. I had like 8 million dollars over 20% and I think if you start going to far on that you are hurting yourself. My answer to that is that I had a fault in my character, because I really believe, I think 20% is okay but 1 prefer larger reserves. We're able to react, we don't have to do any borrowing, we meet our cash flow needs using our own money, if you were too, if you wish to spend down that reserve, I would say do some one time things. 1 wouldn't make any long term commitment on that. 1 wouldn't have trouble with that. Those people at Radar Credit, we want to make sure we have a plan, that we were spending it just for the sake of spending it, but they certainly understand that, they will see if you notice 16 drops to 15, bumps back up, but This represents only a reasonably accurate trauscription of the Iowa City City Council meeting of January 17, 2006, January 17, 2006 City Council Budget Work Session Page 23 within 4 years we've got it back to approximately the level that Elliott: I just did some figuring and my Atkins: You're not wrong, this isn't a matter of right or wrong, it's a matter of policy and what direction you'd like to go. Elliott: My figuring and I wouldn't trust my math over this, but from '04 actual, '05 actual, going through proposed and estimate, over that 20% is 8 million, 9 million and 7 million. Atkins: That sounds about right Bob Elliott: And that is in excess of 20% and I am just wondering if we are penny wise pound foolish, that kind ofthing. Atkins: I don't think we're that. I get accused oflots if things but never that one. Vanderhoef: Ok, you mentioned that we never have to go to the short term borrowing Atkins: Yea, we don't run a line of credit like most businesses do. We don't do that, we use our own money. Vanderhoef: So at what percent would we make that shift from short term borrowing to funding it ourselves. Atkins: And I don't know the answer to that. We can do some assessing that. Champion: The other thing too, we loose interest money. Atkins: Thank you Connie, because that $800,000 in interest income will have to be reduced if you spend down the reserve. Champion: And I understand spending it for a one time expenditure, I think that is the value of having that money, I think if things like a big wind storm or whatever, Atkins: Yep. Champion: You have the cash to go in there and take care of it, I am not in favor of spending This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 24 that money for anything that would be long term because that would get eaten up, we would eat that up very very quickly unless you had something to replace it with and you wouldn't if start spending it on for instance, fire fighters, you would eat that up very very quickly. Atkins: Operations things I would have a concern for it, if you wish to buy something or invest in something on a one time basis, I am fine with that. Champion: If Steve, if the amount of building decreases, as the general feeling in the community that it is going to decrease, would we be able then to cut positions out of planning & zoning, building inspections, that kind ofthing to, if we saw a big decrease in those kind of things that those departments take care of? Atkins: If our building permit activity, if you remember that bottom line, that number ran very very consistent, ifthose, ifthat activity level dropped let's say to 650 permits, the answer to that would be yes. Where else could you do those things? Throughout the organization there might be some minor changes but I don't think it is going to drop that dramatically, I think it is going to drop but I am not in a position in guessing any more, but yes it could be done. Bailey: I want to go back to this cash balance because I tend to agree with Bob that it does run a little high, I see the benefit of having it, but I mean I think we could come up with some kind of compromise, I think Dee poses an interesting question, at what point would we have to go to the short term borrowing market, I mean I don't want to loose to much interest, but I think those reserves run a little high there certainly well out of the policy that is established. So I think that we should address that either, change the policy or bring it into compliance or some mix of both. Atkins: Yeah, did you change the policy at 35%? Bailey: No Atkins: I didn't think so. (laughter) Bailey: Short answer, no. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session Page 25 January 17, 2006 Corriea: Atkins: Corriea: Atkins: Bailey: Correia: Atkins: Correia: Atkins: Correia: Elliott: Correia: Atkins: Correia: Bailey: Correia: J am also interested in that as well. Ijust have a question in terms of the question of borrowing, the chart underneath the year end cash balance that has that short fallen receipt, so those amounts would be what we dipped into or used. Approximately. Approximately. So we have really needed more than 6 and a half million dollars That's about right, yea. At anyone time. At anyone time so even if we went too A simple way to look at it, we get paid twice a year, October and March that is when our big slug of money comes in property tax. But of course during the course ofthe year, particularly in the summer time, as construction projects, and we have not sold the capital money or hadn't sold the bonds, we have to pay these contractors three, four five million dollars at a pop, that is where we use all of it. We reimburse ourselves when the time comes. Right, just so I understand, since this is my first time through it. I understand. NO I don't want to appear to be condescending so Right, no I know. He's patient with me so. ... sure with you. So just checking in on it, short fallen receipts, because we are waiting to get paid, that money comes out of our cash reserves Yes. So we don't have to borrow. From the short term market. And we have not have to go in more than about 6 Yo million This represents only a reasonably accnrate transcription of the Iowa City City Conncil meeting of January 17, 2006. City Council Budget Work Session January 17,2006 Atkins: Correia: Atkins: Correia: Atkins: Elliott: Atkins: Correia: Atkins: Correia: O'Malley: Correia: Atkins: Correia: O'Malley: Page 26 Yep. So we have, so if we went down to 20% lets say because that is the policy, what would, you do the math for this, so what would we need to have in there to meet our policy which is 20%? Ifwe had a face value of reserve 16 million and we need 6 y" what do we actually have in reserve, about 1 0 million dollars. Right. Did I get it? Our current reserve position is 16, our short fall is about 6 v" we have to use our reserves to pay those bills. What's left? Remember not only the face value of the reserves but as we pay our bills that money is taken out of circulation for a while, but that is all part of our figuring out our investments. I guess that's not my question, was that my question? Maybe that wasn't what I meant to ask Kevin am I? I guess what I meant to ask if we are over. Amy, are you saying what is 20% of our actual cost that we need to cover? No, Page 25 Kevin So our balance right now is a percent of expenditures for fiscal year seven proposes 37% That is correct. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 27 Corriea: Ifwe were to have a balance that is 20%, what would that dollar amount be? O'Malley: That's what I.. "It would be about 9 million dollars. Atkins: Nine million dollars, yea, thank you. Elliott: I think a discussion worth having is what percent we do need to have. I think, by my figures we had 41 % in actual '04, balance now over 20%, '04 actual, well [ just had it on '04 actual Champion: Where are you getting '04? Oh here. Elliott: '04 actual. Atkins: You mean '05 actual? Vanderhoef: 'OS? Elliott: Well [just had it on '04 actual. Atkins: Look on page 25, are you still working on that page? Elliott: Ah, I picked it up from last years budget. Atkins: I'm not looking at last year's budget. Elliott: [just went back. Atkins: Bob that sounds about right... .40% [ wouldn't have argued with you on that. Elliott: [ think we have to be and I tend to be very conservative, so [ would tend to error on the side of having plenty of money but I think if you put too much aside then you are hindering that amount of money of which you have to work and with which you can do good things for the City. Atkins: If you were to use the reserve for a one time purchase, something that is not going to cause a recurring expense, it shouldn't be a problem. [fyou were going to use the reserves and bring down the tax rate because the circumstances, that would be ok as well, but then it's gone. [fyou buy something with it, you get the asset that This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17,2006. January 17, 2006 City Council Budget Work Session Page 28 you are purchasing, if you use it strictly as cash, to bring down the tax rate, remember, once it's gone, it's gone and it's all I have to say about that. Bailey: Okay. Champion: Ifmost of us are in agreement with that tax increase, the proposed tax increase is not acceptable, why wouldn't we just lower the tax rate for that tax period. Atkins: That is what I am suggesting you do. Bailey: Wait a minute, I have a question about what you just said though. Atkins: Where it says tax revenue, it says 20 million, we'll we are going to take a million dollars, we are going to reduce that to 19, keep the service level approximately where it is and substitute it with a million dollars of cash, tax rate comes down. Bailey: But if you consistently project we have like '07, '08, '09, 17, 17, 17, and let's say we want to reduce this by a percentage that frees up a million dollars, it would seem that we would have a million extra dollars to work with. Atkins: Correct, if you kept the tax rate the way it was. Bailey: Right. Atkins: But you could also take the million dollars and say I want to use it for this purpose. O'Donnell: How does that reflect on the tax rate? Atkins: That wouldn't reflect on the tax rate. You would just be taking cash and paying for something you want to do. Correia: But if we have the million dollars, we could spend it on.... Atkins: Sure, but I wouldn't recommend you spend it on payroll, because next year you are going to have to pay the person and where does the money come from? Bailey: Projected that, that million dollars is available and we just keep, instead of taking 17, we take 16, but across the board 17 has been available. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 29 Atkins: I would rather... Bailey: That money wouldn't go away if we are assuming the current tax rate. All the assumptions that are in book right now, we are assuming we have 17 million dollars to work with, if we say, we only want to hold 16 million dollars in reserve, we would have a million dollars to work with. Atkins: That is correct. Bailey: And why wouldn't we spend it on a recurring expense? Schreiber: Then you have 15 million, then you have 14 million, just goes down. Champion: Next year you are going to have a million dollars less, and the next year, another million less. O'Donnell: It goes away. Atkins: It goes away Schreiber: Cause if you have an asset, you're replacing the liquid cash asset with the Atkins: You're doing fine. Bailey: But we have projected, I mean it looks like we would have it for a period of time Atkins: Yes, we have projected a level of service Bailey: Right. Atkins: That you want to add to that level of service, Bailey: Right. Atkins: But we have to get paid for it next year as well as this year. Champion: So every year we are going to need another million. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session January 17,2006 Atkins: Elliott: Atkins: Elliott: Atkins: Elliott: Atkins: Correia: Atkins: Correia: Atkins: Correia: Atkins: Correia: Atkins: Page 30 Keep ratching down. I have from the '04 actual to the '09 estimate, 41 %,43%,38%,37%,36%, it seems to me that, what I would like us to do is pick a percentage that we think is very appropriate, now you think 20%, obviously is too low. I do, yeah. So you think 30%? I think 40% is too high, There you go. So where in there should we aim for that's fiscally sound and beneficial and you just pointed out, we have a relatively uncertain future, tax wise, money wise I am concerned about the expense side from the fact that our revenues, a number of them are very soft, we are just coming off of a loss of a million dollars from the State, and we got through that, but I have a million dollars in soft revenue, now I also may have a million dollars in new expense, I get nervous for you. I have a question, and this might be a stupid question, does the contingency go into the this cash? No, expense item. Where does it go? It's an expense side item, the contingency gets spent often during the course of the year. On what? Oh, let's see, you wanted to buy a new computer and we budgeted $300 and it was $330. It's intended to meet certain emergency needs. So did we spend all the contingency? Oh, no, no we have not, This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. City Council Budget Work Session January 17, 2006 Correia: Atkins: O'Malley: Atkins: Correia: Atkins: Correia: Atkins: Correia: Atkins: Correia: Atkins: Correia: Atkins: Wilburn: Page 31 Last year? No, well we're not done yet, where are we? A couple years ago we spent a contingency, like one month into it we bought a house that, $270,000. Remember the two houses we bought, we took it out ofthat, that wiped it out Did we sell them? And got the money back? Oh,yeah, put the money back, but by having the money you have the flexibility to do those kinds of things. We bought the Peninsula property with a FEMA grant and our monies and in doing that we pay ourselves. Weare quite good about disciplining ourselves, if we buy this, we have to pay ourselves back and we do, we have to replenish those reserves. So last year, we only did half of that, contingency amount? Approximately. And the year before we didn't do it at all No, when you close your books you, it zeros out. Okay. So we could, we have the flexibility of that amount if you want? Yes you do. We have historically had a contingency in the 350 range, policy had been 1 % because of our financial conditions, I fulfilled that policy, that's why I made that note that's a 100 thousand on the expense side, that we did not have before. You could very easily say, I am going to go back to 350, put the 100 thousand on the revenue side and I want to take the 100,000 and buy something, you can do that. We could even, this is a recurring expense, so we could even You just have to be careful of those. I was just thinking, I will have to give it some more thought to balances, This represents only a reasonably accnrate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 32 percentage of expenditures, but coming from a non-profit I certainly understand soft money. Atkins: Yea, I bet you do. Wilburn: And so if you really make a decision too fund personal on soft money you are really putting yourself in a position where somewhere in your organization someone that you are looking at potential lay offs at some point. For example, if you were to use soft money to fund police officers like which has been done, Atkins: Yep. Wilburn: You're are making a decision well, we are bringing those police officers on but they may have to go at some point. Or you are spreading it out through the organization. Atkins: A couple of you may not remember the Cops Grant, once you got the 6 officers which we took under the Cops Grant, President Clinton, that was his program, you had to commit to keep them, so they paid for them for a couple years, and our plan was we'll take the cops money, we'll hire the 6 officers and we did an analysis, I don't know its buried somewhere in the files somewhere. Dee is nodding her head because she remembers it. We might have to use the emergency levy to help cover part of that cost. In other words we had a plan too absorb those, we don't have that flexibility in this budget other than cash. Vanderhoef: We also looked at retirements. Atkins: Yes Vanderhoef: How many would be retiring that we might not Atkins: Fill. Vanderhoef: Rehire. Atkins: We had a couple of those too. Elliott: Steve what do you think is an appropriate difference, I am looking at the cash balance and you think the 20% is not appropriate. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 33 Atkins: In with soft revenues, with how I have seen the years that I have been here, the storm of '98, one of the reasons we responded like instantly, we hired this what was that thing, $1500 an hour grinder, we went out and did it and it worked, now we were able to get a good bit of that money back from FEMA but we were able to respond very quickly to emergencies. And that is all part of reserve thinking too, is that your savings account. Now as far as the number is concerned, I don't know but I sense you want us to do a report of some kind, I think if we are down to the 30% range I am not going to get real concerned, but if you start dropping below that. Champion: I am not concerned about the amount. My concern is people who are concerned about the amount, what do you want to do with this money? Because if you are planning on a recurring expense, I can not support that because that is going to start eating away at that reserve and it is going to be down to nothing in 5 years unless we have some incredible boost in taxes. So I think you are going to have to understand that that money is there but if we start using it, it is not going to be replaceable and employee not only recurring but they are more expensive every year. So like Ross says, you have to plan, if that is what you want to do with that money, but plan on laying people off, when that gets down below an acceptable level. I think the other thing you have to look at with this reserve money is the amount of interest that saves taxpayers paying on bond revenue, bond deficit, bond pay, bond deficit, whatever, it's bonds right? Atkins: No, Bailey: Money we save indebt service. Wilburn: Right. Atkins: We did not have to borrow. In your business I am assuming you have a line of credit, Champion: I never borrow money I'm rich. (laughter) Atkins: Alright, wrong person. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 34 Bailey: Anybody else around this table. Vanderhoef: Dee says she knows. She has to buy a whole bunch of book all at once for a line of credit you need to do that. Champion: Exactly. And I do the same thing. Atkins: That's what we avoid having to pay any cost for a line of credit. Champion: But also because we have a good reserve it makes our debt revenue (can't hear) Atkins: When we get AAA credit rating, one of the things that they look at is what is your reserve position and the credit company said do you look how quickly can you react and have cash on hand and we can do that very quickly. Champion: That is what I meant to say, thank you. Atkins: You're welcome. Champion: But I think it is much more complicated than just knocking it down. Much more complicated. Atkins: If you want to spend it down, then I would say on a one time expenses, if you wish to pull the property tax down Champion: Right. I'd be willing to do that. Atkins: You can use cash to do that, if you want to buy something one time I am ok with that but I would really caution you against a recurring expense. Elliott: I tend to agree with you on that. Atkins: If you want to library for 3 more hours and Senior Center, those are not huge items, but I was trying to give you a budget set, this is the same way as it was, can you make these small adjustments within this budget such as the library or something similar? Yeah, you could do that. Nine fire fighters is $600,000 bucks a year, that is a big hit, 4 police officers, that is over a million dollars between the two of them, and if! have a million dollars of soft revenue, psst it evaporate the next year, that make me nervous. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 35 Champion: Plus to build the fire station, peoples taxes are going to go out of site. Elliott: I think we are ok with that money are we not? Atkins: What we would do Connie, the plan had been that our budget, that we had placed ourselves in the position that we would pay in, over a 3 year period, we were going to pay for the fire station with cash, we weren't going to have to do any borrowing, and if we did have to do any borrowing it was going to be a very small amount, cause we had enough money to staff it, equip it, and build it. (can't hear) Bailey: What year did we identify the land for that? And the location for that fire station Atkins: Oh, it's been 3 or 4 years ago, Bailey: Okay. Atkins: Easy, when we first started planning Dodge St, so that has been 3 or 4 years ago. Bailey: Cause I just wonder if it still remains the best location considering our growth to the east. Wilburn: Well there's, if! am remembering back on the response time sheet that we got 2 years ago there's a couple 3 spots where future Atkins: Up off curve by Scott O'Donnell: Captain Irish. Elliott: That's tough. Atkins: That spot is also one that we talked about and it was privately owned and if I recall the guy was not interested in selling, we didn't want to get into that. This corner had a lighted intersection, major new street was going to be constructed, that's why we made the... Bailey: Ijust think that is something we should keep in mind as we go farther and farther out to develop it, does it remain the best location because we are growing in a different pattern I think than we anticipated. This represents only a reasonably accnrate transcription of the Iowa City City Conncil meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 36 Elliott: I think you'd have to look not only at the number of structures but the number of people within those structures and right there at the hwy 1, 1-80 interchange is a whale of a lot of people during the day. Bailey: Who also both of those facilities though as we all know have a lot of protocols regarding their own response too, I mean which residents don't necessarily have. Vanderhoef: So are you saying that you want station number 1 moved? Bailey: No, I'm not saying anything, I think it is something that we should keep in mind because we recently annexed some more land to the east and I see just some incredible growth out Rochester and I am wondering about, I know we have connector and but I think it is something we should consider, particularly as we are farther and farther out from building what will the city look like. We don't want to be responding to a city that is 3 years ago. We need to be responding to a city that is 10 years from now when we build. Elliott: But I would also like to see if we could come to an agreement right now, according to my figures and actual '04 and '05, we had a balance of, we had 41% in cash balance, 41 or 43%, to me that's not wisely using the money when there are needs. What, we're 20, do we need to go as high as 30 but if we go to 30 I think that we need.. Bailey: Can we run some numbers that talks about interest rates that has a chart with the percentages Vanderhoef: Yea, I want that. Where we're at with cash flow. Atkins: We can work some scenario's. I am fine with that, I have no trouble with that. Schreiber: With the cash money as far as is it legal to invest it like a fixed income securities, something like that? Bailey: We're very limited on our investment interest. Atkins: No, we are very limited on that. At one time Vanderhoef: Iowa law. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 37 Atkins: Yea, Iowa law a great deal of flexibility, Dale will you get me a paper towel since I just dumped my water on my notes. Vanderhoef: How about we take a break. Champion: Does that mean we get to home tonight now? (Laughter) Atkins: Either that or I'm going to be electrocuted. One or the other. Do you want ot take a five minute break? Wilburn: Take a five minute break. Atkins: I'll clean up my mess then. Wilburn: Get yourself together. (BREAK) Atkins: We can all hear anyway. Vanderhoef: You know I'm trying to keep this away form the microphone at least. She doesn't have her headphones on yet. Karr: I know what you are doing and I'm going to wait. Elliott: I'm guessing. Bailey: So can we just stick that up there? Atkins: We are going to talk about reserves, how big they should be, I am going to take it as a clue you would like that number reduced somewhat, what are the consequences. Wilburn: Ifwe could just have a graphic representation of the effect of doing that related to expenses and receipts. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 38 Atkins: Do you want me to do some work. Bailey: Yes, I am not saying that I would necessarily but I think this not less than 15% also might be too low and we might need to change a policy. Champion: I would be willing to reduce it to reduce property taxes. Atkins: That is expense side, right now you want me to do some. Bailey: Yes Wilburn: Yes. Elliott: To me, I don't know how they are but to me, going below X amount puts us in danger of two or three illustrious situations. Atkins: I understand your point. The next thing you were talking about was is that's the case, that will create a pool of cash, what is it you want to do with it. One of the options Champion: Ohm right. Atkins: I heard was to buy down the tax rate. But we also had some peripheral discussion, well I really, I am interested in seeing this done, the question we had was one time expense and recurring. Vanderhoef: I am interested in looking at the possibility of dropping the emergency levy as a way to use to cut taxes. Champion: Good type of thing for right now because we can reintroduce it anytime. Bailey: Yeah. Atkins: I think once you know this number, let's say we settle on, I am just going to pick 30%, you had 40, I had 20, you had 20 and I had 40, whatever, that will create a number, then you will have a working number and then you can decide, I want to use that all to buy down the tax rate, I want to use half of it, but I need to be able to project the consequences of doing that. These kind of all fit together, once that number is known. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 39 Vanderhoef: I do want that number, at what point do we start going to short term bonding. Atkins: Borrowing. Correia: How much does the emergency levy bring right now? Atkins: It is a 27 cent levy and brings in approximately $600,000 a year. For each 10 cents, is that right. on the tax levy is about $200,000, so if you drop to 30 cents you drop it $600,000, it is a 27 cent levy. And 27 cents is by law. Vanderhoef: That's max. Atkins: That's the max, you could do 15. Karr: Mic on? Atkins: Yea, I do. Karr: Hard to hear. Atkins: Better? Champion: The other thing I want to ask is that 18% increase. Atkins: Excuse me a second Connie. 1,2,3,4, 5, Okay go ahead. Champion: You're projecting for residential, how do we know for sure that is going to happen? Atkins: Cause it has been certified by the Assessors, certified by the Auditor and blessed by the state. Champion: I don't like those people. (laughter) Wilburn: Don't be a hater Connie. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. ~ January 17, 2006 City Council Budget Work Session Page 40 Atkins: I can assure you, Kevin and Deb questioned it, massaged it, pushed it, pulled it, $300 hundred million dollars in new value. I mean it jumped off the paper at us. Ok, what else? Schreiber: Maybe you should just let Connie fire whoever she doesn't like. That would save a lot of money. Atkins: Okay what else? Champion: Maybe you could get the Arts fund back up to $100,000 a year? Atkins: There are amounts of cash that you could identify in the budget, for example we have already talked contingency, that's up. That contingency, that's 100, if you buy down the tax rate, that will adjust the revenues, if you did away with this, other words that will go away, you would be balanced then, approximately. The airport subsidy is as it was last year, if the Wal-Mart property is sold, then those monies would be applied to reduce all. (Side two of tape) Bailey: Can I ask a question about the, I mean this is a very specific question about the airport? Atkins: Sure, I will do my best. Bailey: The rents have dropped, by about $15,000, it seems like we are making up for that drop in rent, why did they drop? Atkins: Any idea Deb? Bailey: It is on page 105. Wilburn: But that is not related to, maybe this is something else, there was some arrangement with the F.RO., but that wasn't related, this is rents for Bailey: I am assuming this for hanger rental and we haven't reduced the number of hangers available. Vanderhoef: Is that when they took the all the rentals out so they could start doing the flooring This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 41 in some of those hangers? Atkins: They do have to repair some that could be, it could be down temperately, but I don't know, do you know Deb? Mansfield: No, I don't know right offhand. Bailey: Can we just put that on a question, because it seems like that little bit of a jump in our general fund subsidy is subsidizing the rent reduction? Elliott: I don't think it's off point to ask, what does the future look like for the airport, you're talking about it would go from 120 to 80,000 if things work out, how long before that $80,000 can come down? Atkins: Well we sell the rest of the land. Elliott: That would be contingent on the other land sale. Atkins: Yes, you got aviation commerce, if aviation commerce park north builds out, and a good piece of commerce park south builds, they should be without a subsidy. It should go away. Elliott: Now, I'm not sure I would want without a subsidy but I would certainly like to get it down from 120 down from 80. Atkins: They have, as you know they do a lot of their own thing and they have been very good about keeping us informed, Elliott: Right, right. Atkins: And we're going to miss little things like this, simply because they do their own thing, if we go back and ask them, they'll Bailey: Oh yea. O'Donnell: Steve, do you know what the 5% water rate reduction calculates too? Approximately. Atkins: Do you know Kev? This represents only a reasonably accnrate transcription of the Iowa City City Conncil meeting of Jannary 17, 2006. January 17, 2006 City Council Budget Work Session Page 42 O'Malley: I believe about 450,000 dollars. Atkins: This would be our third reduction. Bailey: They wouldn't even notice cause the sewer rates are going up. O'Donnell: That's it... Bailey: I'm sorry but I'm just thinking about like a citizen. Thinking like my father. Atkins: Well, the sewer rate issue, there are two issues here, one is that we want to refinance, Kevin, why don't you walk through the refinancing so you understand why we're proposing this. O'Malley: We have about 70 million dollars in sewer bonds, of those we want to refinance 18 million dollars. Vanderhoef: I know... Bailey: Can we just have.. .I'm sorry. I'm having a hard time hearing Wilburn: Too many conversations going on. Bailey: No, I'm listening to you. O'Malley: We have about 18 million we can refinance if we could get a covt<nant, if we could get our ratio on our covenant up 1.25, unfortunately, we can't issue bonds unless make 125% revenue over expenditures. We have to have enough to sustain that and we've been dropping for the last 3 years. And if we go I 10% we have a conflict with our creditors. We are down to 1.14 so that's been a flag for us that we have to raise it and if we can raise it I am going to restructure the debt so we can save some of that 8%. Amounts to about another million dollars over 20 years. Atkins: Also explain where we are with P & G. O'Malley: One of our major customers is, has changed their processes This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 43 Bailey: Right. O'Malley: And we had built our plant to handle those kind of processes and not that frees us up some capacity but we are down somewhere around 6 to 700,000 in revenue and see it's creeping up a little bit but that is a significant hit. We have to look for cut revenue somewhere else. Wilburn: You mentioned that last year that. I think you mentioned and you said Atkins: Gave you a heads up last year. Bailey: But I thought this new project also had potential to increase the capacity use agam. O'Malley: That new project we hadn't factored into our calculations. Atkins: In fact we are meeting with the P & G officials later this week as a matter of fact, Rick will be doing that and we are trying to find out, they were going to do some pre-treatment on site, I think they are beginning to become disinammered, they would just as soon use their space for product Bailey: Sure. Atkins: as apposed to, well, this could change, could it go down a tad bit, yeah, I can't imagine it right now going up, but the big thing to us was that long term financing that we wanted to resolve, Bailey: That helps. Atkins: Because if it isn't P & G, Lear or somebody else could pop up tomorrow and that thing gets Vanderhoef: Okay tell me O'Donnell: Steve, you said the 3 hours in the library, additional hours Atkins: Yeah, $38,000. O'Donnell: What is the figuring in the Senior Center? This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 44 Atkins: 33 and it's five to nine, five days a week. Champion: Wow. Vanderhoef: Going back to water and sewer, how much of that sewer rate is increase is do to the fact that water rates went down, because the rate of sewer is predicated on the use Atkins: Volume, not the rate, only in volume, right, How much water you use, you pay for. Vanderhoef: Right. Atkins: How much water you use is also measured to calculate your sewer bill, not the water rate. Volume based. When you pay water rate Vanderhoef: Water used at the plant is not going to change, it is only the clean up, got it. Atkins: Water fund is for consumption, water for the sewer fund is for transportation, it takes bad stuff away, you know what I meant. Ok, Bailey: Sewage. Elliott: Bad stuff (laughter) Vanderhoef: Refuse collection is only for existing services. Not for anything... Atkins: Nothing really changes, yeah. We are working on some proposals that involve the furniture project, the salvation barn, restore, we have not hired the recycling coordinator position yet, we are still trying to figure out exactly how we want to go after this. It doesn't have a bearing on this because this meets it financially with the cost of fuel, we haven't really had a dramatic adjustment in this and this is really over dramatic but Vanderhoef: This is more inflation than anything else. Atkins: That's 3% it works out to on the rate. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 45 Vanderhoef: Okay, so I guess my question is then, there is a potential for it to go up even more with the new projects that we're working on. Atkins: Possibly, if we can use some of our landfill, I am using the "ROO word, reserves, we then have the ability to make some of these purchases through the use of those monies and depends on how much we are going to pay it back, because you can change tipping fees, you can change this fee, right now while we run a residential refuse collection program, as a city, we run a landfill that's for the region. And always trying to figure out who should be paying for what is part of our little dilemma. This is 50 cents a month for the next 3 years, 50, 50, 50, that is what is proj ected in the budget. Vanderhoef: See, that is just the inflation for the year. Atkins: Yes, fuel costs alone I can justify that. Cost of diesel went up. Elliott: Did you say the other day that while that is going to go up and you're going to make some capital purchases or some major purchases but then after that Atkins: It should level off. Elliott: It should level off and go down? Perhaps? Atkins: It is tough to say now with the costs of fuel, employees are going to cost you 3% more a year and the cost of fuel if you could predict, because we have burned up a lot of fuel, we are planning, I think we are doing more experiments, we're are going to buy another one of those single person, Elliott: One person pick up. Atkins: Right, we have not changed our routes in 20 years. Elliott: The second person is one of the major expenditures. Atkins: Absolutely. Bailey: But with growth would we really, I mean, in the future in a growing city Atkins: Most of our new stuff, like where I live or Windsor Ridge, what's easy to roll the This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 46 thing to the curb, they go right down the street, picking the thing up. If you live on the north side, forget it, we have to tote it, so it is much more expensive to serve the people on the north side. Bailey: We could take our trash to your office. (Laughter) Elliott: Are they worth it? (laughter) Atkins: Of course they are worth it. Stupid is not stamped on my forehead. Correia: I have a question and again I don't know again if this is a stupid question, but I was looking through landfill and I looked at the landfill, which has a lot of Bailey: What page are you on Amy? Correia: 106, Bailey: Thanks. Atkins: GO ahead Amy I'm listening. Correia: So there is money that goes in, interest revenues of 315,000 and then transfers from businesses type, $500,000, but they don't even, they have total receipts of 6 million, but only spent 3 million, so are those, what are those funds and could those go to recurring? Vanderhoef: No. Atkins: It is what we call enterprise fund and it's for the inclusive use for the landfill, you can change the policy, but most of these transfers out, the expensive stuff, are going into reserves because we have a 30 year liability on the landfill where we have to set aside oodles of cash. This is one of our, sort of our bone of contention, we have with the State, they requires us to have these millions of dollars set aside, and we've argued that we could use our debt capacity among a number of other things. Wilburn: The liability is to close it. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 47 Atkins: The liability is to close it and then maintain it's closure for 30 years. Correia: How much do you need...... Atkins: Oh, I imagine by the time our landfill probably has another 15 to 16 years without to much trouble to the closure, the closure ofa landfill is 15-20 million bucks, it's a lot of money and then you have to maintain it, it has to becomes like an inventory of, I don't want to call it an asset, it's just something we have to maintain. Vanderhoef: The methane... Atkins: Yea, you have methane gas, leachate, all of those things, I mean the sewer bill out at the landfill will go on forever. That's everything. The leachate. Virtually forever until, if everything in the landfill dries out, then there is no leachate. Vanderhoef: So let's empty the river so we can dry out the Atkins: You can get a big tarp and throw over the top of it I guess you're okay. Elliott: We are still working with the unsettledness, ifthat is a word, of the old landfill, Atkins: Oh absolutely. Bailey: Right. Elliott: Is that (can't hear) Bailey: And the methane, yea. Atkins: 40 years, 50 years.We have pictures of that landfill, it was disposed of, you backed the truck up, you dumped it and you threw a match. Elliott: Oh yeah, I remember. Atkins: You don't get to do that anymore. Just to give an idea. When I first arrived here we built a landfill cell it was about $350,000, what was our last one? One million six? Same amount of space. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 48 O'Donnell: Steve, what did we put into the methane cleanup of the transit building down there? Atkins: I don't know, I can find out for you. O'Donnell: No, that's alright. Elliott: Oh, my question was, Atkins: A bunch Mike. Mike it was expensive. O'Donnell: I know it was. Atkins: Yea, excuse me Bob. Elliott: Things fly in and out of my mind so fast it's unbelievable. My questions was, on the trash pickup, would you say you're making the transition wherever feasible to this one person, Atkins: Wherever feasible Elliott: In order so not that they will drop, but to keep from the inflated prices and holding the line on it. Atkins: That's part of it, Elliott: More to hold the line than to decrease Bailey: Safety. Atkins: One is employee safety and two, and not necessarily, we always have to think employee safety cause that is a tough job, and then secondly as you described it. Many of our neighborhoods will never enjoy the benefit simply because of their design, but the typical almost suburban Windsor Ridge, Galway, those neighborhoods can be served with one person. O'Donnell: Nice flat areas. This represents only a reasonably accurate transcription of the Iowa City City Council meetiug of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 49 Atkins: Yes. That's part of it yea. Bailey: Can we put this franchise fee question, this case up here so I don't loose track of figuring out what implications that has for our city, odd little case. Elliott: And what's that? Bailey: There was a case in Polk County about franchise fees. Champion: We don't have any franchise fees. Vanderhoef: That was just on cable. Bailey: And the use of cable franchise fees for general funds right? Atkins: We take a hundred thousand dollars a year from cable revenues and put in the general fund. And a franchise fee, is Mid-American, is Des Moines? yeah, cause Mid-American provided the service and the city of Des Moines was charging a fee, I mean they passed it along, which is to be expected and the Courts said, Bailey: But only about that woman. Atkins: Well, as I understood it, Bailey: Because it wasn't a class action suit. Atkins: She was trying to make it a class action suit, I got to believe Regenia that it will become a class action, how could it not? Bailey: I don't know, probably will. O'Donnell: That is a very good question on those Airport rents going down, 15,000, I would like to know more detail. Atkins: We will find that out for you, we will, yea. Bailey: Because we are basicly offsetting. Actually my notes say we're repairing the parking lot, we are covering the cost of the parking lot. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 50 Atkins: They have been very good to work with, but they are independent and O'Donnell: Are we all rented now? Atkins: I don't know that Mike. Vanderhoef: Steve, when you are playing with that number of point short term borrowing, comes into play can you expand that a little bit, looking at what it might be if we through in the inflationary figure, in other words we might end up having a reserve at one point and then Atkins: Ok, help me Dee, I am confused on the inflation, explain that to me. Vanderhoef: Well if, if we were going to be borrowing, the borrowing to keep us at the same capabilities, another year because we know our salaries and everything else, construction expenses, all those things are going to continue at inflation so, whatever the OPI would go up, would that be a reasonable thing we should be looking at with the reserve? Atkins: I think I know how to answer that. Vanderhoef: I think we would, Atkins: Okay. Vanderhoef: But this rate today I am just about fried. Atkins: My brain is fried too but that's ok, we'll run those numbers for you. Wilburn: In asking this I am not intending to open up discussion about the capital improvement program, but now but we talked about possibilities of one time expense type things Atkins: Yes, Wilburn: I was looking at the emergency communication radio system, what you've put in the CIP is that just a projection working towards the replacement, some level of replacement but not including This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 51 Atkins: That number was intended to deal with Iowa City Emergency Communication Wilburn: Only? Atkins: Only, yes because that number was prepared almost at the same time we were getting the report. Wilburn: Okay. Atkins: And I am still kind of working on it, I think most of you are working through the report. I think I understand the drift of it. But when I saw, 4 Yz, 6 million bucks, we swallowed real hard, now, is that the kind ofproject that would be good for one time? I am not answering it real quick so that means I am not real sure, because once we build a communications center to that level we have got to maintain, Wilburn: Yea, we've got to maintain. Atkins: So it is going to recur, that doesn't mean we can't, if we had a 28E agreement with all those other organizations one ofthe things I would recommend is a depreciation account. Even if it is just setting aside something each year in anticipation that if the technology changes, thigns like that. Elliott: I think there's going to be some significant questions after the demonstration, as to how much of that is going to be a one time cost for and how much might that be offset by perhaps reduced personal or, there are just going to be a number of questions on that. Atkins: Now, those are great. That's exactly what I want. Vanderhoef: Or increased personnel. Elliott: Yes. Atkins: No, when we asked the question, they gave us the answer, Bailey: Sit down when you read the answer. Atkins: It is only supposed to cost $1.98 and we are all going to be happy, didn't work This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 52 that way did it? Vanderhoef: Add a few zero's. Wilburn: Is that essentially your presentation tonight? Atkins: Yea. Wilburn: Are there any, can you walk me through your time line again with budget intent before we Atkins: There is a number of them Wilburn: I think we have had some folks calling about community events and those type of things. Atkins: Monday, a council meeting the 23'd it starts at 5:30. I remember that, Monday at 5:30, Tuesday the 24th from 9 to 3 with the library. Wednesday the 25th, in the morning, capital projects, I have a formal presentation planned for you, all the staff will be here, they will walk you through each of your capital projects. I'll do a brief summary on some of our policies but it is a chance for you to say, explain that trail to me, or that building to me or whatever it is Elliott: I am embarrassed, I was hunting for my pen when you went through those first 3 dates Wilburn: Start over is what he is saying. Karr: Those are in your packet, they have not changed. Elliott: That's all in the packet, okay. Atkins: The 25th you'd be here from 8:30 to noon for capital projects and that open discussion and we have the comm. center proposal from 1 to 3, Monday the 30th, at 7 o'clock, boards and commissions. We will probably put on that agenda open discussion as well so, Wilburn: Boards and Commissions, does that, and I am sorry, I had computer issues earlier, does that evening include the community events or is that another? This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 53 Karr: Yes, so that evening so once you firm up the schedule that Steve is just going through the letters will go out tomorrow to all of those funding. Atkins: Most of them have been called, they have a heads up on the thing but that's the plan. Then Tuesday the 31 5t from 8:30 to noon is open for budget. O'Donnell: I have from 9 to 12 on my budget, is that a change? Atkins: I have 8:30 to noon. Elliott: Tuesday the 31 5t on our material says 9 to 12. Atkins: Ok, that's what it will be. O'Donnell: Don't try to pull that 8:30 stuff. Bailey: When is the public hearing for the budget? Karr: The public hearing will be the 28th, You will be setting it on the 13th, you're setting it February 13th for February 28th. Bailey: That's what I thought. That just seemed really late. I don't know why. Champion: I can't find it right now but I know you increased the budget for 3% for community events. Atkins: Yes Champion: And did you decide where that money was going to go? Atkins: No. Champion: So we talked about that? Atkins: Yes. Bailey: You can talk about everything. This represents only a reasonably accurate transcription ofthe Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 54 Champion: I put it in here but I can't remember where I put it. Karr: You will be getting that information also when you get the, in the next packet prior to that meeting. We can out that out again. Champion: Okay. Karr: Do you want just that page or do you want the budget? Bailey: You mean the revised? Champion: I've got the revised. Karr: You just missed the page. We will send it out again. Champion: Ijust can't find it, it's in here, Ijust don't know where it's at. Bailey: It's page number 93. Wilburn: 92,93. Champion: Got it. See, I had it right here, Ijust couldn't find it. Atkins: You're sure. Elliott: We never lost confidence in you Connie, not once. Atkins: Ok Ross, that is the best I can do. Wilburn: Otherwise a couple other things in our Thursday packet, we should have the agenda from Jim our facilitator for our meeting next week, and Marian did you have something else? Karr: Yeah, just a couple things, the legislative day, you have a handout tonight, just a reminder is scheduled February I st, I need to make some reservations, I know DV is going, if any of you are interested in going please let me know, that is, that would be the Wednesday after you have your Monday, Tuesday budget wrap up, it is possible to be back in time, even with the events as noted there, be back in time for the Chamber banquet that evening, but I do need to know soon to make the This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 55 reservation. Champion: Ok, what is the schedule of our meetings for February? Karr: February is the 13th, it is ajoint work session informal on Monday night and then the 27'h and 28th are Monday, Tuesday. Champion: Great, thanks. Karr: Now on that note too we had tentatively scheduled, I can hear myself, we tentatively scheduled a the joint hearing, not joint hearing, excuse me, the joint meeting with the other jurisdictions, for February 22nd, we did that at our meeting in October. We've have not received those minutes yet so it sort of got lost in the shuffle, I am wondering if it would be any problem in maybe rescheduling that meeting that was tentatively set for February 22nd until sometime in March. Bailey: Hurray. Vanderhoef: After conventions. Karr: Yes. O'Donnell: One question, who all will be here from this January 25th 1 to 3 joint communications center meeting? Atkins: As far as I know, everyone that served on the committee, the sheriff and some of the smaller jurisdictions, we will invite the county board, and really anybody that has got any involvement in this, it is an open meeting. Elliott: That's the 25th? Vanderhoef: The elected officials though from around the county? Atkins: That I don't know. Karr: Andy has invited I know a number of them, I know a number of them, he has talked to all the police and fire chiefs, he mentioned it to me, I know the Board Of Supervisors has been invited and I think he was sort of leaving it up too the police and fire officials in each municipality who else in their area they wanted to invite. This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 56 Wilburn: I know the Supervisors will be here. Karr: Yes, So is there interest to move that until that joint meeting, typically it is a Wednesday 4-6 type thing, we move it to the last Wednesday in March? Vanderhoef: That sounds good. Wilburn: I think Karr: How about the last Wednesday in March that, I don't have that March schedule in front of me, that isn't a Monday Tuesday night? You're off Wednesday night and I will put a note in your packet on that one. Wilburn: March 29th O'Donnell: Yes. Elliott: What meeting are we talking about? Karr: That's the one with the school board, the city councils, Elliott: And you will get that to us? Karr: Yes, so March 29th, 4-6, we went through the meeting schedule for next week, legislative day please let me know. Champion: When is that banquet? Karr: The banquet is February I st and there are no tickets, I put the reminder in your packet, just confirming by email, the reservation and you just go to the Sheraton that evening and your name badge will be your receipt. Atkins: Ok assigmnents, the reserves I think I understand what you want, what you're options are going to be, you will figure that out as we get through that, emergency levy implications, short term borrowing, airport rents and what do you want to do on the franchise fee? Bailey: I want to know if that case what applications the case has, implications the case This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 57 has for us. Wilburn: That is an Eleanor question. Bailey: Yeah, it is an Eleanor question. Why don't you just O'Donnell: There is so little we can do about that. Bailey: Right, but it would be good to know. Right. This memo was in the back of the packet on parking increases, are we going. Atkins: It was just for you information, I just wanted you to have that. Bailey: And we are increasing them because??? We want more money? Atkins: We need more money. Bailey: And we are going to use this more money for??? Atkins: For a better parking system. Bailey: Ah, huh. So you can use credit cards in all the parking meters? Atkins: I hope someday we can do that. They are awful expensive. Bailey: Yea, I know. Champion: What do you want to do? Bailey: Debit cards in parking meters, wouldn't that be great? Wilburn: ljust have one other quick thing. Dee was up at the State House today and Dee do you have a quick summary, anything we should know. Bailey: Are they doing anything up there yet? Vanderhoef: Yes they are. The league leadership and the ISAC leadership along with our lobbyist met with the republican head ofthe senate on our property tax bill. The bill has been written it should come out this week, we're lobbying hard to get it This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006. .___._.._.._~._.~__~~.~_.~_"__..______._._.__+_____.__._M._____.__._..____.~_.~-----..,-~---~--------..,-..-._.____,_,_~."_...M._.'_~.___.___..,,____'".,____.__...-'-'--'~ January 17, 2006 City Council Budget Wark Session. Page 58 into sub-committee so anyone that you could talk to up there, make sure they get a copy of it as quick as it is out. Then we also were invited to present at the Senate Local Government Committee meeting on the priorities for just the league and a week from today we have the same invitation to go to the House and report on our, and answer questions too which there was quite a bit of interest in the new revised bill that we have put forward and some follow up questions that they had they we will be getting information for them, one of things that I asked for tonight was something that I want to send back up there for possible use as we lobby and it's the amount of dollars that we lost off our evaluation by the 2% drop, the Clarinda was the one example we had so there is some interest, the Bill looks different than it did last in that we are looking to freeze this year at the 46, 45.9 roll back and there is a provision in the Bill to take it up 1 % each year until it gets back up to 50% in exchange for that, the homestead levy would be discontinued which is something the State funds so they are getting a piece out of this as well as we are getting stability and predictability for our property tax revenues for general funds. So take a good look at the new Bill, there's a few other things in there we did drop the piece on taxing of non-profit properties that was in the Bill last year. We took outthe piece, that I know you are all very interested but, it's so controversial that we're afraid we can't get the Bill to move at this point in time and that's the classification of apartment condo's. Champion: Why does it have to be controversial? Bailey: Because they all own condo's. Elliott: The people that own them have money. O'Donnell: Unfortunately that's true. Vanderhoef: Other than the property tax one there was quite a bit of interest in the committee meeting on the 25,000 for bid, for projects and there's about 5 different large groups that have been meeting regularly and they are hopeful that they can come forward within this next week with something for the committee to react to and we were finding out today ifthey wanted it done in the form of an all new Bill or whether they wanted it as an amendment to the Bill, but what they are looking at is Cities that are under 50,000 would go up in the neighborhood to $36,000, cities over 50,000 would be going up to $51,000 and then put a GPI escalator on it each year so it wouldn't become a stagnate number and that seemed to have some real interest by the committee to take a look at that so that Bill or amendments will be This represents only a reasonably accurate transcription ofthe Iowa City City Council meeting of January 17, 2006. January 17, 2006 City Council Budget Work Session Page 59 coming probably out in the next two weeks and we will want to keep watch on that to see where the city council might like weigh in on it. Wilburn: Thanks for the update. Have a good night. 8:25pm This represents only a reasonably accurate transcription of the Iowa City City Council meeting of January 17, 2006.