DEPARTMENT: Budget
FILE TYPE: Regular Action
TITLE
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Certification Of 2023 Property Tax Levy And Adoption Of Dakota County Budget
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PURPOSE/ACTION REQUESTED
Certify the 2023 property tax levy and adopt the Dakota County budget.
SUMMARY
The 2023 property tax levy and Dakota County budget are to be adopted on December 13, 2022. This action concludes a process that spanned much of 2022. The budget process began in June, with a Budget Workshop. Discussions centered on budget planning and the proposed levy. On September 20, 2022, the County Board set the maximum 2023 Proposed Levy at $147,361,306, which is a 1.9 percent increase over 2022 (Resolution No. 22-415; September 20, 2022). On November 15, 2022, the County Manager presented the recommended budget to the County Board. This included County Board budget hearings on November 14 and 15. The County Manager’s current total 2023 recommended budget is $437,319,576. The Capital Improvement Program (CIP) Public Hearing was held on November 29, 2022 and the 2023-2027 CIP was adopted (Resolution No. 22-519). The Levy and Budget Public Hearing Meeting was held on November 29, 2022.
Major highlights of the 2023 budget include:
• Meets current obligations and public expectations for service;
• Increases County staff capacity in human services to help overcome provider shortages;
• Limits American Rescue Plan Act (ARPA) funds for operating costs only to programs previously authorized;
• Ensures long term financial stability;
• Maintains the County property tax as the lowest per capita in the state.
Changes to the County Manager’s recommended budget. Several changes have been made to the recommended budget since November 15, 2022 when the County Manager presented his budget to the Board. The changes are in three categories: 2022 adopted budget amendments made after the County Manager’s recommendation; revised estimates/corrections; and additional recommendations not part of the November 15, 2022 budget.
Attachment: 2023 December Changes provides a list of all changes, which have no effect on the previously recommended County levy increase of 1.9 percent. Thus, the resulting total County property tax portion of the budget is $147,361,306, reflecting a 1.9 percent levy increase. The total revised recommended 2023 Dakota County budget is $438,013,875.
RECOMMENDATION
recommendation
Staff recommends certification of the 2023 property tax levy and adoption of the Dakota County budget.
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EXPLANATION OF FISCAL/FTE IMPACTS
The proposed 2023 levy of $147,361,306 represents a 1.9 percent increase from the amount levied in 2022. The impact of this levy on a median value residential homestead property for taxes payable 2023 is an increase of $23, from $644 in 2022 to $667 in 2023. The attached recommended budget resolution includes the total budget amounts for 2023, including County costs, external funding sources and full-time equivalent (FTEs) by department. Figures also include staff’s recommended technical changes. The County Board may make additional changes to the budget recommendation on December 13, 2022.
☐ None ☐ Current budget ☒ Other
☐ Amendment Requested ☐ New FTE(s) requested
RESOLUTION
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WHEREAS, the Dakota County Board of Commissioners has completed the 2023 budget process; and
WHEREAS, the Dakota County Board of Commissioners held budget hearings from November 14 through November 15, 2022; and
WHEREAS, the Dakota County Board of Commissioners has identified the following projects be allocated funding by American Rescue Plan (ARP) Act State and Local Fiscal Recovery Funds (SLFRF) revenue replacement funds:
Law Library Grant
Mental Health Crisis
Expand Crisis Follow Up
Time Limited Financial Assistance Specialists
Mental Health Civil Commitment Screening
Pre-Petition Screens Social Worker
Emergency Shelter
County Attorney Criminal Case Backlog Position
; and
WHEREAS, these projects qualify under the expenditure category of provision of government services pursuant to Interim Rule, 31 CFR Part 35, Subp. A, Section 35.6 (d) Providing Government Services - to the extent of a reduction in the recipient’s general revenue; and
WHEREAS, the Dakota County Board of Commissioners has identified the Mental Health Crisis Continuum Program and Coordinated Response Crisis Follow Up Program be allocated ARP funding; and
WHEREAS, the federal government has identified behavioral health crisis services as a designated use for American Rescue Plan (ARP) Act State and Local Fiscal Recovery Funds (SLFRF) under the reporting category of Mental Health Services.
NOW, THEREFORE, BE IT RESOLVED, That the Dakota County Board of Commissioners hereby adopts the 2023 Dakota County budget as prepared, presented and set forth in the amount as follows:
Total Budget: $438,013,875
Property Tax Levy: $147,361,306
See Attachment for Department breakdowns.
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PREVIOUS BOARD ACTION
22-415; 9/20/22
ATTACHMENTS
Attachment: 2023 December Changes
BOARD GOALS
☐ A Great Place to Live ☐ A Healthy Environment
☒ A Successful Place for Business and Jobs ☐ Excellence in Public Service
PUBLIC ENGAGEMENT LEVEL
☐ Inform and Listen ☐ Discuss ☐ Involve ☒ N/A
CONTACT
Department Head: Paul Sikorski
Author: Karen Cater