MCLEOD COUNTY BOARD OF COMMISSIONER'S 2017 BUDGET HEARING

Transcription

1 MCLEOD COUNTY BOARD OF COMMISSIONER'S 2017 BUDGET HEARING Paul Wright - Chairperson Ron Shimanski - Vice Chairperson Doug Krueger Joe Nagel Sheldon Nies Thursday, December 1, 6:00 p.m. Glencoe City Center South Ballroom th Street East Glencoe, MN 55336

2 CONTENTS Page No. McLeod County Organization 1 14 Reasons Your Property Taxes Might Go Up (or Down) 2 Minnesota Property Tax System 4 "Who Does What" in the Property Tax Process 5 Do You Think Your Property is Over-Assessed? 7 Property Tax Classification Rates 8 Property Tax Classification Rates Comparison Proposed Tax Capacities by Taxing Entities 11 Taxable Market Value, Net Tax Capacity, Tax Increment Capacity 12 and Local Tax Rates (Ten Year Comparison) How To Calculate a Property Tax 13 Residential Homestead Market Value Exclusion and 14 Agricultural Homestead Market Value Credit Statewide General Tax 15 Taxing Entities Net Tax Levies 16 Where Do Your Property Tax Dollars Go? 17 Line Graph - Gross Tax Levy 2008 to Proposed Preliminary County Levies - Levy and Ranking by Population 19 McLeod County Summary Report of Revenues and Expenditures 22 Detail of Revenues and Expenditures by Department 23 McLeod County Proposed 2017 Revenues - Pie Chart 35 McLeod County Proposed 2017 Expenditures - Pie Chart 36 Organizations Allocation 37 McLeod County Debt 38 Tax Glossary 39 Appendix 43 Prepared by: Cindy Schultz Ford, McLeod County Auditor-Treasurer Colleen Robeck, Auditor-Treasurer Accountant Connie Kurtzweg, Property Taxation Administrator

3 McLeod County Organization County Commissioners: Term Expires 1st District Ron Shimanski January nd District Doug Krueger January rd District Paul Wright January th District Sheldon Nies January th District Joe Nagel January 2019 Elected County Officers: County Attorney Michael K. Junge January 2019 County Auditor-Treasurer Cindy Schultz January 2019 County Recorder Lynn Ette Schrupp January 2019 County Sheriff Scott Rehmann January 2019 Judge of District Court - Seat 26 Michael R. Savre January 2019 Judge of District Court - Seat 29 Terrence E. Conkel January 2019 Appointed Department Heads: County Administrator County Assessor County Environmentalist County Highway Engineer County Information Systems Manager County Nursing Director County Parks Superintendent County Social Services Director County Solid Waste Administrator County Zoning Administrator County Veteran Services Officer Court Administrator Appointed Positions: County Agricultural Inspector County Building Services County Coroner County Emergency Services Director County Extension Technical Advisor County Extension 4-H Coordinator County Human Resources County Surveyor Pat Melvin Sue Schulz Roger Berggren John Brunkhorst Vincent Traver Jennifer Hauser Allan Koglin Gary Sprynczynatyk Sarah Young Larry Gasow James Lauer Karen Messner Allan Koglin Scott Grivna Dr. Quinn Strobl Kevin Mathews Karen Johnson Darcy Cole Mary Jo Wieseler Jeff Rausch 1

4 Why Property Taxes Vary From Year to Year 14 Reasons Your Property Taxes Might Go Up (or Down) 1. The market value of your property may change. Each parcel of property is assessed at least once every five years. Each year a sales ratio study is done to determine if the property is assessed similarly to like properties. You may make additions or improvements to your property which increases its market value. 2. The market value of other properties in your taxing district may change, shifting taxes from one property to another. If the market value of a property increases more or less than the average increase or decrease in a taxing district, the taxes on that property will also change. New construction in a taxing district increases the tax base and will affect the district's tax rate. 3. The State General Property Tax may change. The State Legislature directly applies a State General Property Tax to commercial/industrial and seasonal/recreational property classes. 4. The County and Levy may change. Each year a county reviews the needs and wants of their citizens and how to meet those discretionary needs and wants. Also included in the county budget is non-discretionary spending which is required by state and federal mandates and court decisions and orders. As much as sixty to eighty-five percent of the county expenditures are used to deliver mandated services. 5. The City and Levy may change. Each year cities review the needs and wants of their citizens and how to meet those needs and wants. This is called "discretionary spending" in the city budget. Also included in the budget is nondiscretionary spending which is required by state and federal mandates and court decisions and orders. 6. The Township and Levy may change. Each year in March townships set the levy and budget for the next year. 7. The School District's and Levy may change. The Legislature determines basic funding levels for K-12 education and mandates services that schools must perform. On average, approximately seventy percent of school costs are paid by the state. Local school districts set levies for many purposes including transportation, community education, safe schools, etc. 8. A Special Districts and Levy may change. Special districts such as the hospital districts, watershed districts, libraries, etc. set levies to balance their budgets. 2

5 9. Voters may have approved a School, City, Town, or County Referendum. Local referendums may be held for local gnment construction projects, excess operating levies for schools or many other purposes. Referendum levies may be spread on the market value or the tax capacity of a property depending on process and type of referendum levy. 10. Federal or state mandates may have changed. Both the state and federal gnments require local gnments to provide certain services and follow certain rules. These mandates often require an increase in the cost and level of service delivery. 11. Aid and Revenue from the State and Federal gnment may have changed. Each year the legislature reviews and adjusts the level of funding for a variety of aids provided to local gnments including Local Gnment Aid (LGA), Disparity Reduction Aid (DRA), and County Program Aid (CPA). The formulas for how aid is determined and distributed among local gnments may have changed. While direct aid and revenue from the federal gnment to local gnments has declined greatly in recent years, federal revenue continues to be a key portion of the local gnment revenue stream and that revenue stream may have changed The state legislature may have changed class rates, shifting taxes in your area. A change in class rates will require a change in the tax rate to raise the same amount of money. Other State Law changes may adjust the tax base. Fiscal disparities, personal property taxes on utilities properties, limited market value, and tax increment financing and the new homestead market value exclusion are examples of laws that affect property taxes. 14. Special assessments may have been added to your property tax bill. Water lines, curb and gutter, and street improvements that directly benefit your property may be funded, in whole or in part, through a special assessment that is added to your property tax bill. 3

6 For Gnments in Minnesota: Property Tax Levy Tax Base = Tax Rate Levies are impacted by: Tax Bases are impacted by: Tax Rates are impacted by: * Number and scope of taxing * Exemptions (47 categories) * Disparity Reduction Aid (1) authorities * Exclusions (6) * Special service areas State (1) * Special valuations and Counties (87) deferments (4) Cities (854) * Tax base definitions (6) and Townships (1,802) classifications (55 incl. tiers) Special Taxing Districts (242+) TIF Districts (2,600) * Service demands and mandates * Property Tax Aids (10) and other Revenues * State-imposed levy limitations For Taxpayers: Parcel Tax Base X Tax Rate = Parcel Tax Bill Parcel Taxes are impacted by: * Credits (11) * Senior Deferral Program (1) * Refunds (4) For Gnments in McLeod County: Property Tax Levy Tax Base = Tax Rate Levies are impacted by: Tax Bases are impacted by: Tax Rates are impacted by: * Number and scope of taxing * Exemptions (47 categories) * Disparity Reduction Aid (1) authorities * Exclusions (6) * Special service areas Counties (1) * Special valuations and Cities (9) deferments (4) Townships (14) * Tax base definitions (6) and Special Taxing Districts (5) classifications (55 incl. tiers) TIF Districts (13) * Service demands and mandates * Property Tax Aids (6) and other Revenues * State-imposed levy limitations * State-imposed classification * State-imposed tier limits For Taxpayers: Parcel Tax Base X Tax Rate = Parcel Tax Bill Parcel Taxes are impacted by: * Credits (11) * Senior Deferral Program (1) * Refunds (4) 4

7 "Who Does What" in the Property Tax Process ASSESSOR Locates the property to be taxed; estimates its market value (how much the property would sell for in today's market); and assigns it to a class according to its use. The value established as of January this year determines the taxes you pay next year. Sends out notices in the spring to those whose property has changed in value and/or classification. Multiplies the estimated market value of each piece of property by the tax capacity percentage set by law for its class. The result is the tax capacity. Adds together the tax capacities for all the property in the taxing district and gives the totals to the County Auditor-Treasurer. Property owners who disagree with the Assessor may appeal to the Boards of Review. Town or City Board of Review * The town board or city council meets between April 1 and May 31. County Board of Equalization * The county board of commissioners meets during the last two weeks in June. State Board of Equalization * The commissioner of revenue meets between April 15 and June 30. The review board may change the estimate of the market value or the classification. Minnesota Tax Court * Small claims or regular division. TAXING DISTRICTS Your School District, Township or City, County, etc. Determines the services (such as street maintenance, fire, and police protection) to be provided in the coming year. Estimates the costs of those services and determine what portion will come from property taxes. (Levy) Prepares proposed budget/levy amounts. Townships send proposed levy amounts to County Auditor-Treasurer by September 15. Cities and School District send proposed levy amounts to County Auditor- Treasurer by September 30. Holds Truth-in-Taxation hearings on budgets. Sends final levy to the County Auditor-Treasurer by December 28. 5

8 AUDITOR- TREASURER For Proposed "Truth-in-Taxation" Taxes: Calculates tax increment captured percentages. Adjusts tax capacity for tax increment. Determine the tax capacity rates by dividing the proposed levy by the proposed total amount of tax capacity in the taxing district. Calculates the amount of each property owner's proposed tax. Prepares a Truth-in-Taxation notice for each taxpayer to be mailed between November 10 and 24 of each year. For Final Taxes: Recalculates tax increment captured percentages. Adjusts tax capacity for tax increment. Recalculates the tax capacity rates by dividing the final levy by the final total amount of tax capacity in the taxing district. Recalculates the amount of each property owner's tax based upon the final levy amounts. Adds special assessments to the tax statements as certified by municipalities and townships. Prepares a listing of the tax for all property owners in the county and gives the list to the County Treasurer. As tax dollars are collected, prepares settlements of money to taxing districts. Determines settlement amounts for delinquent settlements. Mails Truth-in-Taxation notice to each taxpayer. Makes out the property tax statements from the county tax list. Mails out the statements by March 31 of the following year. Property owners mail in their payments (due in two installments on May 15 and October 15; except that the second installment of taxes on agricultural is due on November 15). Determines settlement amounts for current year settlements to the taxing districts. 6

9 Do You Think Your Property is Over-Assessed? The diagram below shows the steps in contesting your property valuation: Visit Your Local Assessor's Office 1-Step Appeal Check the facts Compare neighboring property values Seek an adjustment Appeal to City or Town "Board of Review" 2-Step Appeal Meets in April or May Appeal in person or by letter Call city or town clerk for appointment Appeal to County "Board of Equalization" 3-Step Appeal Meets some time the last two weeks in June Appeal in person or by letter Call County Auditor or Assessor for appointment 4-Step Appeal Appeal to the Minnesota Tax Court Appeal by April 30 of year following assessment Regular Division Small Claims Division Attorney recommended Attorney not necessary Decisions appealable to Supreme Court Decisions final Can be used for any property Use for your home, or any property assessed under $100,000 Must be used for property assessed $100,000 7

10 Property Tax Classification Rates What They Are, How They Work Determine the Taxable Market Value and Classification the Assessor's Office has assigned to the property. Multiply the Market Value by the State Legislature mandated percentage (classification rate) based on the Classification of the Property (these percentages are uniform statewide). The result of this computation is called the Net Tax Capacity. Payable 2017 Classification Rates range from.45% to 2.00%. Classification Rates for selected property classes are shown below: PROPERTY TYPE Residential Homestead First $500,000 of market value 1.00% Yes No Value $500, % Yes No Residential Non-Homestead First $500,000 of market value 1.00% Yes No Value $500, % Yes No Commercial and Industrial First $150,000 of market value 1.50% Yes Yes Value $150, % Yes Yes Farm Homesteads House, garage, one acre First $500,000 of market value 1.00% Yes No Value $500, % Yes No Remainder of Farm: First $2,050,000 of market value 0.50% No No Value $2,050, % No No Farm Non-Homesteads House, garage, one acre First $500,000 of market value 1.00% Yes No Value $500, % Yes No Land 1.00% No No Residential Rental (Apartments) 2-3 units 1.25% Yes No 4 or more units 1.25% Yes No Seasonal Cabins (Non-Commercial) First $500,000 of market value 1.00% No Yes-40% Value $500, % No Yes HOW TO USE THE CLASSIFICATION RATES: NTC CLASS RATE SUBJECT TO RMV TAX Example: Suppose your home is valued at $100,000 Residential Homestead. Your Home's Tax Capacity Equals: ($100,000 X 1%) = 1,000 SUBJECT TO STATE TAX 8

11 Property Tax Classification Rates Comparison Property Type Payable Payable Payable Payable Payable (1a) Residential Homestead: first $500, % 1.00% 1.00% 1.00% 1.00% $500, % 1.25% 1.25% 1.25% 1.25% (1b) Disabled Homestead: first $50, % 0.45% 0.45% 0.45% 0.45% (4bb) Residential Non-Homestead: first $500, % 1.00% 1.00% 1.00% 1.00% $500, % 1.25% 1.25% 1.25% 1.25% Residential Rental (Apartments) (4b 1) 2-3 units 1.25% 1.25% 1.25% 1.25% 1.25% (4a) 4 or more units 1.25% 1.25% 1.25% 1.25% 1.25% (4d) Low Income Apartments: 0.75% 0.75% 0.75% 0.75% 0.75% (3a) Commercial/Industrial /Public Utility: first $150, % 1.50% 1.50% 1.50% 1.50% $150, % 2.00% 2.00% 2.00% 2.00% Seasonal Recreational: (1c) Homestead Resorts first $600, % 0.50% 0.50% 0.50% 0.50% $600,000 - $2,300, % 1.00% 1.00% 1.00% 1.00% $2,300, % 1.25% 1.25% 1.25% 1.25% (4c) Seasonal Resorts Commercial first $500, % 1.00% 1.00% 1.00% 1.00% $500, % 1.25% 1.25% 1.25% 1.25% (4c 1) Seasonal Resorts Non-Commercial first $500, % 1.00% 1.00% 1.00% 1.00% $500, % 1.25% 1.25% 1.25% 1.25% continued on next page. 9

12 Property Tax Classification Rates Comparison Property Type Payable Payable Payable Payable Payable Agricultural Homestead: (2a) House, Garage, One Acre first $500, % 1.00% 1.00% 1.00% 1.00% $500, % 1.25% 1.25% 1.25% 1.25% (2a) Remainder of Farm first $1,210, $1,210, first $1,290, % $1,290, % first $1,500, % $1,500, % first $1,900, % - - $1,900, % - - first $2,140, % - $2,140, % - first $2,050, % $2,050, % (2b) Non-Homestead 1.00% 1.00% 1.00% 1.00% 1.00% 10

13 2017 Proposed Tax Capacities by Taxing Entities 2013 Final 2014 Final 2015 Final Final 2017 Proposed Increase Decrease Percentage Change Townships Acoma 1,443,931 1,554,177 1,736,366 1,739,940 1,729,844 (10,096) -0.58% Bergen 1,379,803 1,527,997 1,701,895 1,726,927 1,626,354 (100,573) -6.18% Collins 1,025,559 1,203,733 1,386,447 1,391,626 1,266,078 (125,548) -9.92% Glencoe Twp 1,002,441 1,199,936 1,385,862 1,388,420 1,309,424 (78,996) -6.03% Hale 1,241,160 1,408,393 1,545,387 1,532,913 1,472,847 (60,066) -4.08% Hassan Valley 1,095,755 1,276,491 1,464,826 1,475,787 1,483,825 8, % Helen 1,373,398 1,545,234 1,783,567 1,795,608 1,706,657 (88,951) -5.21% Hutchinson Twp 1,530,376 1,666,362 1,863,452 1,912,400 1,871,836 (40,564) -2.17% Lynn 897,069 1,024,264 1,158,370 1,168,384 1,104,847 (63,537) -5.75% Penn 838,375 1,001,533 1,177,930 1,203,270 1,088,701 (114,569) % Rich Valley 1,140,994 1,272,931 1,416,937 1,409,584 1,354,766 (54,818) -4.05% Round Grove 965,618 1,194,190 1,586,508 1,560,286 1,268,858 (291,428) % Sumter 1,015,745 1,337,618 1,511,374 1,537,907 1,419,711 (118,196) -8.33% Winsted Twp 1,265,432 1,399,101 1,573,939 1,631,313 1,611,434 (19,879) -1.23% Cities Biscay 32,845 33,267 32,846 33,359 33,117 (242) -0.73% Brownton 161, , , , ,539 6, % Glencoe 2,670,991 2,562,061 2,638,781 2,570,420 2,886, , % Hutchinson 8,994,156 8,975,337 9,111,340 9,117,687 9,673, , % Lester Prairie 640, , , , , , % Plato 200, , , , ,095 16, % Silver Lake 325, , , , ,748 (43,225) % Stewart 179, , , , ,272 41, % Winsted 1,230,607 1,270,528 1,262,652 1,486,206 1,655, , % Grand Totals 30,651,501 32,954,811 35,892,128 36,317,959 36,350,238 32, % 11

14 Taxable Market Value, Net Tax Capacity, Tax Increment Capacity, and Local Tax Rate Actual Actual Actual Actual Actual Actual Actual Actual Actual Proposed A. Taxable Market Value 3,076,978,600 3,270,351,100 3,620,112,000 3,478,412,000 3,139,603,800 3,144,089,900 3,428,866,500 3,807,159,900 3,897,475,300 3,808,808,100 B. Total Net Tax Capacity 31,044,072 32,556,773 35,375,690 34,046,577 30,682,870 30,651,501 32,954,811 35,892,128 36,750,138 36,783,328 C. Tax Increment 400, , , , , , , , , ,090 D. Local Taxable Tax Capacity 30,643,821 32,123,044 34,990,300 33,627,607 30,232,667 30,244,049 32,551,924 35,498,296 36,317,959 36,350,238 E. Local Tax Rate % % % % % % % % % % B - C = D (Local Taxable Tax Capacity) McLeod County Local Tax Rate Ten Year Comparison Local Rate Values % % % % % % % % % % % % % % % % % % % 12

15 How To Calculate A Property Tax *** Example *** 1. Market Value of $100,000 classified as Residential Homestead. 2. Calculate the Tax Capacity reducing it by the Market Value Exclusion: The first 76,000 X 40% = 30, ,000-76,000 = 24,000 24,000 X 9% = 2,160 30,400-2,160 = 28,240 (Market Value Exclusion Amount) 100,000-28,240 = 71,760 (Taxable Market Value) 71,760 x 1.00% = 718 (718 equals the net tax capacity) 3. Determine the Tax Rate: Assume the property is located in the City of Glencoe, in the GSL School District #2859, and in Buffalo Creek Watershed (005). The payable 2017 local tax rate is % and the payable 2017 market value referenda rate is %. 4. Calculate the Gross Tax (excluding special assessments): 718 x = $1, ,000 x = Total $1,

16 Residential Homestead Market Value Exclusion Eligible Property - All homestead property less than $413,800 in value will receive a Homestead Market Value Exclusion; property classified as follows: Residential Homestead, Blind/Paraplegic Veteran/Disabled Homestead, House, Garage and One Acre Only (does not apply to any other land or buildings). Homestead property no longer receives a credit that reduces the property taxes paid. Instead, a portion of the homestead's property value will be excluded from taxation. Exclusion Provisions : The Homestead Market Value Exclusion excludes from taxation 40 the value on the first $76,000 of a property's value. The amount excluded is reduced as the value rises above $76,000 (the exclusion reduction is equal to 9 the value above $76,000). Homesteads valued more than $413,800 will receive no homestead exclusion. Calculation Example: Residential Homestead Market Value of $100,000 76,000 X 40% = 30, ,000-76,000 = 24,000 24,000 X 9% = 2,160 30,400-2,160 = 28,240 (Market Value Exclusion Amount) 100,000-28,240 = 71,760 (Taxable Market Value) Agricultural Homestead Market Value Credit Eligible Property - Agricultural Homestead Property Excluding House, Garage and One Acre (house, garage, and one acre receive the residential homestead credit). (Does not apply to non-homestead agricultural buildings and land or to timberlands). Credit Provisions : Rate 0.30 Taxable market value excluding house, garage, and one acre of the first $115,000 of taxable market value, with an additional credit of 0.1 market value above $115,000. The maximum credit is $ The maximum credit occurs at $270,000 of market value. Homesteads with land value of less than $115,000 would see no change in the amount of the credit. Calculation Procedure: $200,000 Total Taxable Market Value Taxable Market Value Credit Up to and including $115, % X $115,000 = $ Over $115,000 but less than $270,000 Total Credit $85,000 x 0.1% = $85.00 $ $85.00 = $ Maximum market value $270,000 $

17 Statewide General Tax Background During the 2001 legislative session, Minnesota enacted the first state property tax since taxes payable in The tax is only on certain properties and is part of a property tax reform law. Revenue from the new tax will be deposited in the state general fund with some of the money earmarked specifically for education funding. Is my property affected by the state general tax? In general, there are three types of property that must pay the state general tax: 1. Commercial, industrial and public utility property exclusive of electric generating machinery. 2. Seasonal recreational property, including cabins. 3. Unmined iron ore property. How much is the tax? There are various factors that will determine how much tax you pay. Some of the factors are the market value and type (class) of property you have and the state tax rate. Generally speaking, the higher the value of your property, the greater that state tax. However, the taxes on a non-commercial cabin are calculated a little differently than taxes on other affected properties. The first $76,000 in market value of a cabin will be taxed differently for state property tax purposes than it is for local property tax purposes. For example, if you have a cabin valued at $100,000, only 40 the first $76,000 of market value would be subject to the new tax and the remaining $24,000 would be taxed at its full value. The Minnesota Department of Revenue calculates the tax rate annually. Each year there will be different rates however, there are only one set of rates for the entire State of Minnesota. The rate will be set each year on November 1. For taxes payable 2017 the preliminary commercial-industrial state general levy property tax rate is % and the preliminary seasonal residential recreational state general levy property tax rate is %. This rate applies to the net tax capacity of the affected properties. Net tax capacity is a small percentage of a properties market value. The percentage varies by property class. The rate is determined by the relative amount of statewide commercial/industrial, public utility, seasonal recreational, and unmined iron ore property value in relation to the expenditure needs that have been established. For the first year in 2002, $592 million needs to be raised from the state tax. Under current law each subsequent year's amount will be increased from the previous year's amount by using the increase (if any) in the implicit price deflator for gnment consumption expenditures and gross investments published by the U.S. Bureau of Economic Analysis. This is basically an index of inflation. What is the tax for? The state property tax will be paid to the County Treasurer at the same time that local property taxes are paid. The payment of state and local property taxes to the County Treasurer is to be a combined payment. Separate payments are not to be made. Unlike other property taxes, the money raised from the state general tax will not go directly to local gnments (i.e. counties, cities, school districts, etc.) even though it will be collected with other property taxes. Payments are made to the State three (3) times a year. Instead, money raised by the tax will be deposited in the state general fund. Beginning in 2004, the money raised beyond the 2004 tax amount will be deposited in an education reserve account. This is the money that was earmarked under the original law for funding education aid or higher education. The state legislature will decide specifically how this money will be spent. 15

18 Taxing Entities Net Tax Levies Final Final Final Proposed Percent of Increase TOWNSHIPS AND CITIES Acoma Township 258, , , , % Bergen Township 185, , , , % Collins Township 107, , , , % Glencoe Township 85,000 85,000 90,000 90, % Hale Township 165, , , , % Hassan Valley Township 150, , , , % Helen Township 190, , , , % Hutchinson Township 124, , , , % Lynn Township 138, , , , % Penn Township 110, , , , % Rich Valley Township 65,000 65,000 65,000 65, % Round Grove Township 95, ,000 95,000 95, % Sumter Township 95, , , , % Winsted Township 207, , , , % Biscay City 18,169 18,715 19,276 19, % Brownton City 387, , , , % Glencoe City 2,247,587 2,237,922 2,272,344 2,272, % Hutchinson City 6,552,963 6,656,639 6,769,035 6,951, % Lester Prairie City 632, , , , % Plato City 197, , , , % Silver Lake City 478, , , , % Stewart City 375, , , , % Winsted City 1,103,432 1,122,654 1,156,154 1,242, % SCHOOL DISTRICTS #0423-Hutchinson 2,325,751 2,455,399 4,509,237 4,535, % #0424-Lester Prairie 422, , , , % #2159-Buffalo Lake Hector 399, , , , % #2365-Gibbon Fairfax Winthrop 1,155,721 1,226,688 1,155,633 1,204, % #2687-Howard Lake Waverly Winsted 3,814,521 3,579,891 3,669,725 3,826, % #2859-Glencoe Silver Lake 860, ,046 2,655,979 2,422, % COUNTY Revenue 9,627,032 9,704,767 10,198,063 11,365, % Road & Bridge 3,262,097 3,262,097 3,262,097 3,262, % Human Services 3,807,076 3,807,076 3,837,076 3,837, % Trailblazer Transit 409, , ,000 50, % Capital Improvement Plan 0 492, , , % Pioneerland Library 187, , , , % Capital Projects 1,000, , , , % Capital Equipment Notes 0 287, , , % Total County 18,293,585 18,293,585 18,793,585 19,733, % SPECIAL DISTRICTS Buffalo Creek Watershed 72,336 77,376 79, , % High Island Watershed 29,086 29,780 32,786 35, % Hutchinson EDA 150, , , , % Hutchinson HRA 153, , , , % Region 6E 67,301 62,879 66,074 72, % Total Tax Capacity Levies 41,713,713 41,934,681 46,632,011 47,937, % MARKET VALUE LEVY SCHOOL DISTRICTS #0423-Hutchinson 2,313,083 2,487,440 2,261,619 2,274, % #0424-Lester Prairie 357, , , , % #2159-Buffalo Lake Hector 544, , , , % #2365-Gibbon Fairfax Winthrop 588, , , , % #2687-Howard Lake Waverly Winsted 773, , , , % #2859-Glencoe Silver Lake 1,086,513 1,076,415 1,108,730 1,129, % Total Market Value Levies 5,663,979 5,692,483 5,925,274 5,806, % Grand Total Levies 47,377,692 47,627,164 52,557,285 53,743, % 16

19 Where Do Your Property Tax Dollars Go? Townships 4% County 35% Cities 23% State General Tax 6% Special Districts 0% Schools 32% All Taxing Authorities in McLeod County Townships 2,070,000 Cities 13,089,706 Schools 18,561,832 Special Districts 288,689 State General Tax 3,435,954 County 19,733,264 Total $ 57,179,445 17

20 McLeod County Gross Tax Levy Comparison - Payable 2008 to Proposed 2017 Funds Revenue 8,970,945 9,255,727 9,686,526 9,127,032 9,627,032 9,627,032 9,627,032 9,704,767 10,198,063 11,365,342 Road & Bridge 3,041,515 3,332,097 3,332,097 3,332,097 3,262,097 3,262,097 3,262,097 3,262,097 3,262,097 3,262,097 Human Services 3,955,319 4,245,901 4,245,901 4,245,901 3,809,343 3,807,076 3,807,076 3,807,076 3,837,076 3,837,076 Trailblazer Transit , , , , ,000 50,000 Pioneerland Library 172, , , , , , , , , ,217 Capital Impr Plan 294, ,105 1,393,835 1,401, , , ,259 Capital Equip Notes , , ,705 Capital Projects 1,000,000 1,000, ,000,000 1,000,000 1,000, , , ,568 Total 17,434,931 18,306,678 18,845,872 18,293,585 18,293,585 18,293,585 18,293,585 18,293,585 18,793,585 19,733,264 Percent of Increase or Decrease -3.8% 5.0% 2.95% -2.93% 0.00% 0.00% 0.00% 0.00% 2.73% 5.00% Previous Year McLeod County Gross Tax Levy Chart Payable 2008 to Proposed 2017 Revenue Road & Bridge Human Services Trailblazer Transit Pioneerland Library 12,000,000 11,000,000 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,

21 Preliminary County Levies Levy and Ranking by Population 2015 Pay Pay 2017 $ % Levy Ranking Estimated Final Preliminary Change Change Per Per COUNTY NAME Population Levy Levy Levy Levy Capita Capita TOTALS 5,485,238 2,906,316,116 3,029,689, ,373, % 552 DAKOTA 414, ,196, ,800,558 2,603, % KOOCHICHING 12,889 4,119,469 4,237, , % WINONA 51,128 16,476,785 17,465, , % RICE 65,420 22,817,040 23,706, , % ANOKA 344, ,885, ,944,707 3,059, % WASHINGTON 251,015 93,871,900 97,115,300 3,243, % ROSEAU 15,771 6,597,453 6,597, % WRIGHT 131,361 55,426,154 58,191,277 2,765, % SCOTT 140,898 60,870,000 63,700,000 2,830, % BELTRAMI 45,873 20,137,494 20,939, , % CLAY 62,181 27,635,435 29,282,262 1,646, % STEARNS 154,446 71,490,891 74,104,423 2,613, % FILLMORE 20,826 9,301,601 10,046, , % BENTON 39,739 18,987,493 19,330, , % SHERBURNE 91,895 42,915,694 44,909,066 1,993, % BLUE EARTH 66,179 30,387,243 32,815,184 2,427, % ISANTI 38,521 18,286,150 19,374,732 1,088, % BROWN 25,434 12,254,289 12,805, , % MOWER 39,181 19,250,488 20,346,174 1,095, % CARVER 98,798 50,242,700 51,649,500 1,406, % CROW WING 63,481 34,426,999 34,426, % RAMSEY 533, ,416, ,507,660 8,091, % MCLEOD 35,930 18,793,585 19,733, , % MORRISON 32,786 17,474,497 18,033, , % LYON 25,776 14,102,515 14,523, , % ROCK 9,601 5,153,362 5,469, , % PINE 29,107 15,942,799 16,979,081 1,036, % MEEKER 23,110 13,690,058 13,690, % BECKER 33,567 19,172,550 19,969, , % NICOLLET 33,432 19,307,331 20,058, , % OLMSTED 151,388 89,716,190 91,959,095 2,242, % CHISAGO 54,332 32,450,000 33,528,602 1,078, % TODD 24,255 14,339,799 15,001, , % HENNEPIN 1,221, ,763, ,408,857 32,645, % NOBLES 21,743 12,808,042 13,574, , % STEELE 36,708 22,439,153 22,908, , % ST LOUIS 200, ,631, ,550,079 9,918, % WADENA 13,879 8,200,246 8,768, , % HOUSTON 18,788 11,700,666 12,057, , % DODGE 20,378 12,694,159 13,303, , % OTTER TAIL 57,679 36,692,199 37,644, , % LE SUEUR 27,704 17,171,162 18,201,432 1,030, % MILLE LACS 25,788 15,509,294 16,982,677 1,473, % LAKE OF THE WOODS 3,925 2,547,230 2,610,910 63, % GOODHUE 46,611 28,948,405 31,103,000 2,154, % WABASHA 21,265 13,531,633 14,208, , %

22 2015 Pay Pay 2017 $ % Levy Ranking Estimated Final Preliminary Change Change Per Per COUNTY NAME Population Levy Levy Levy Levy Capita Capita MARSHALL 9,417 6,023,633 6,324, , % PENNINGTON 14,206 8,147,724 9,613,245 1,465, % HUBBARD 20,679 13,400,000 14,100, , % RED LAKE 4,039 2,611,072 2,793, , % PIPESTONE 9,281 5,732,606 6,489, , % KANABEC 15,908 10,830,801 11,223, , % FREEBORN 30,642 21,138,879 21,667, , % POLK 31,529 21,376,645 22,445,477 1,068, % DOUGLAS 37,103 25,470,848 26,500,000 1,029, % CARLTON 35,635 24,370,937 25,769,278 1,398, % MAHNOMEN 5,456 3,982,650 3,982, % MARTIN 20,122 13,985,755 14,991,920 1,006, % KANDIYOHI 42,510 31,176,075 31,835, , % FARIBAULT 13,945 10,185,981 10,556, , % REDWOOD 15,486 11,373,770 11,785, , % WASECA 18,988 13,778,752 14,573, , % CASS 28,718 21,029,026 22,059,545 1,030, % STEVENS 9,804 6,914,878 7,623, , % CLEARWATER 8,802 6,674,029 6,846, , % MURRAY 8,418 6,344,188 6,729, , % CHIPPEWA 12,117 9,427,097 9,751, , % WATONWAN 10,995 8,660,514 9,006, , % AITKIN 15,715 12,448,000 12,882, , % LAC QUI PARLE 6,866 5,442,677 5,645, , % ITASCA 45,658 36,303,569 38,231,023 1,927, % POPE 11,016 9,247,765 9,431, , % KITTSON 4,422 3,784,674 3,803,506 18, % COTTONWOOD 11,575 9,368,424 10,071, , % SIBLEY 14,884 12,757,967 13,207, , % NORMAN 6,666 5,613,941 6,012, , % RENVILLE 14,965 13,565,571 13,839, , % LAKE 10,634 9,294,308 9,851, , % LINCOLN 5,770 5,386,159 5,688, , % BIG STONE 5,054 4,826,290 5,093, , % 1, YELLOW MEDICINE 9,945 10,183,346 10,448, , % 1, JACKSON 10,113 10,346,531 10,740, , % 1, SWIFT 9,361 9,773,657 10,194, , % 1, WILKIN 6,421 7,387,947 7,505, , % 1, GRANT 5,872 6,325,015 7,071, , % 1, TRAVERSE 3,405 4,780,508 5,256, , % 1, COOK 5,219 7,070,780 8,477,865 1,407, % 1, Per Capita Levy and Ranking $

23 Preliminary County Levies Comparison to Neighboring Counties 2015 Pay Pay 2017 $ % Levy Ranking Estimated Final Preliminary Change Change Per Per COUNTY NAME Population Levy Levy Levy Levy Capita Capita CARVER 98,798 50,242,700 51,649,500 1,406, % MCLEOD 35,930 18,793,585 19,733, , % MEEKER 23,110 13,690,058 13,690, % RENVILLE 14,965 13,565,571 13,839, , % SIBLEY 14,884 12,757,967 13,207, , % WRIGHT 131,361 55,426,154 58,191,277 2,765, % Preliminary County Levies Comparison to Similar Population 2015 Pay Pay 2017 $ % Levy Ranking Estimated Final Preliminary Change Change Per Per COUNTY NAME Population Levy Levy Levy Levy Capita Capita MORRISON 32,786 17,474,497 18,033, , % NICOLLET 33,432 19,307,331 20,058, , % BECKER 33,567 19,172,550 19,969, , % CARLTON 35,635 24,370,937 25,769,278 1,398, % MCLEOD 35,930 18,793,585 19,733, , % STEELE 36,708 22,439,153 22,908, , % DOUGLAS 37,103 25,470,848 26,500,000 1,029, % ISANTI 38,521 18,286,150 19,374,732 1,088, % MOWER 39,181 19,250,488 20,346,174 1,095, % BENTON 39,739 18,987,493 19,330, , % Comparison to Neighboring Counties Proposed Tax Rate 2017 Proposed COUNTY NAME Tax Rate CARVER % MCLEOD % MEEKER % RENVILLE % SIBLEY % WRIGHT % 21

24 McLeod County Summary Report (Fund Totals Only) Adopted 2017 Proposed Difference % Difference Total General Revenue Fund Revenues 16,272,062 17,389,287 1,117,225 7% Expenditures (17,180,360) (17,109,644) (70,716) 0% Net (908,298) 279,643 Total Road & Bridge Fund Revenues 9,024,097 10,040,653 1,016,556 11% Expenditures (10,333,840) (10,002,854) (330,986) -3% Net (1,309,743) 37,799 Total Social Services Fund Revenues 9,355,402 9,437,857 82,455 1% Expenditures (9,831,888) (9,477,764) (354,124) -4% Net (476,486) (39,907) Total Special Revenue Fund Revenues 1,213,361 1,244,558 31,197 3% Expenditures (1,656,819) (1,297,762) (359,057) -22% Net (443,458) (53,204) Total Debt Service Fund Revenues 1,325,047 1,302,052 (22,995) -2% Expenditures (1,243,451) (1,261,951) 18,500 1% Net 81,596 40,101 Subtotal Revenues 37,189,969 39,414,407 2,224,438 6% Expenditures (40,246,358) (39,149,975) (1,096,383) -3% Net (3,056,389) 264,432 3,320,821 NON-LEVY FUNDS Total Solid Waste Fund Revenues 4,274,365 4,034,067 (240,298) -6% Expenditures (5,654,109) (5,204,831) (449,278) -8% Net (1,379,744) (1,170,764) Total Capital Projects Fund Revenues % Expenditures (1,700,000) (1,385,250) 314,750 19% Net (1,700,000) (1,385,250) 314,750 Grand Total Revenues 41,464,334 43,448,474 1,984,140 5% Expenditures (47,600,467) (45,740,056) (1,860,411) -4% Net (6,136,133) (2,291,582) 3,844,551 22

25 2015 Final Comparisons 12/31/15 Adopted 10/31/ Proposed Chg $ Amount GENERAL REVENUE FUND General Gnment 003 County Wide Revenues 12,012,481 11,997, % 13,028,069 6,351,665 49% 14,195,348 9% 1,167,279 Expenditures (562,363) (78,015) 14% (539,900) (64,719) 12% (539,900) 0% 0 11,450,118 11,919,610 12,488,169 6,286,946 13,655, Commissioners Revenues 0 5, % 0 2, % 0 0% 0 Expenditures (304,066) (277,439) 91% (323,444) (239,109) 74% (328,944) 2% 5,500 (304,066) (272,388) (323,444) (236,572) (328,944) 013 Court Administrator Revenues 0 3, % 0 3, % 0 0% 0 Expenditures (144,500) (137,052) 95% (149,500) (128,650) 86% (144,100) -4% (5,400) (144,500) (133,779) (149,500) (124,682) (144,100) 031 Administrator Revenues % % 0 0% 0 Expenditures (347,725) (424,805) 122% (449,955) (349,144) 78% (449,705) 0% (250) (347,725) (424,665) (449,955) (348,948) (449,705) 041 Auditor-Treasurer Revenues 231, ,047 92% 241, ,779 48% 158,371-35% (83,600) Expenditures (489,484) (517,950) 106% (588,784) (505,500) 86% (588,784) 0% 0 (257,813) (303,903) (346,813) (388,721) (430,413) 065 Information Systems Office Revenues 77,150 75,104 97% 77,150 48,815 63% 79,184 3% 2,034 Expenditures (960,580) (784,932) 82% (992,935) (587,469) 59% (949,388) -4% (43,547) (883,430) (709,828) (915,785) (538,654) (870,204) 075 Central Services Charge Backs Revenues 0 14, % 0 6, % 0 0% 0 Expenditures 0 (25,840) 100% 0 (3,033) 100% 0 0% 0 0 (11,481) 0 3, Central Services Revenues % 0 2, % 0 0% 0 Expenditures (239,100) (167,924) 70% (247,900) (96,541) 39% (227,900) -8% (20,000) (239,100) (167,270) (247,900) (93,596) (227,900) 077 County Insurance Revenues 0 135, % % 0 0% 0 Expenditures (234,885) (239,242) 102% (206,546) (263,975) 128% (206,546) 0% 0 (234,885) (104,031) (206,546) (263,730) (206,546) 080 Safety Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (5,150) (6,266) 122% (5,550) (4,197) 76% (5,550) 0% 0 (5,150) (6,266) (5,550) (4,197) (5,550) 085 Elections Revenues 0 8, % 1,200 1, % 1,200 0% 0 Expenditures (89,042) (47,184) 53% (89,802) (63,334) 71% (89,802) 0% 0 (89,042) (38,778) (88,602) (61,762) (88,602) 091 Attorney Revenues 70,000 61,287 88% 70,000 48,570 69% 70,000 0% 0 Expenditures (629,212) (585,115) 93% (633,549) (516,106) 81% (633,549) 0% 0 (559,212) (523,828) (563,549) (467,536) (563,549) 23

26 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount GENERAL REVENUE FUND General Gnment (continued) 093 Attorney Contingent Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (4,000) (3,559) 89% (4,000) (3,919) 98% (4,000) 0% 0 (4,000) (3,559) (4,000) (3,919) (4,000) 101 Recorder Revenues 200, , % 200, ,624 81% 200,000 0% 0 Expenditures (328,647) (328,484) 100% (357,251) (279,293) 78% (356,251) 0% (1,000) (128,647) (123,055) (157,251) (116,669) (156,251) 103 Assessor Revenues 171, ,721 95% 161, , % 124,232-23% (37,468) Expenditures (414,950) (348,846) 84% (411,641) (316,801) 77% (417,141) 1% 5,500 (243,569) (186,125) (249,941) (153,601) (292,909) 107 Zoning Revenues 35,800 51, % 37,600 42, % 37,130-1% (470) Expenditures (242,334) (247,790) 102% (245,795) (203,470) 83% (245,995) 0% 200 (206,534) (195,795) (208,195) (160,903) (208,865) 111 Courthouse Revenues 0 4, % % 0 0% 0 Expenditures (405,824) (400,820) 99% (404,302) (285,458) 71% (399,402) -1% (4,900) (405,824) (395,908) (404,302) (285,436) (399,402) 112 North Complex Revenues 1,200 2, % 1,200 1, % 1,200 0% 0 Expenditures (67,600) (64,209) 95% (67,600) (51,542) 76% (65,600) -3% (2,000) (66,400) (61,409) (66,400) (50,042) (64,400) 115 County Building Major Repairs Revenues 500, % 0 1, % 0 0% 0 Expenditures (600,000) (31,255) 5% (185,000) (44,915) 24% (185,000) 0% 0 (100,000) (31,255) (185,000) (43,298) (185,000) 116 Health & Human Services Revenues 157, , % 157, ,259 84% 153,877-2% (3,600) Expenditures (157,676) (145,788) 92% (157,477) (140,951) 90% (163,350) 4% 5, ,888 0 (8,692) (9,473) 117 Fairgrounds Revenues 97, , % 102, , % 105,000 3% 3,000 Expenditures (269,972) (275,953) 102% (273,350) (210,289) 77% (275,650) 1% 2,300 (172,972) (168,803) (171,350) (91,885) (170,650) 121 Veteran Services Revenues % 0 0 0% 0 0% 0 Expenditures (153,743) (145,048) 94% (177,629) (146,223) 82% (177,629) 0% 0 (153,743) (144,896) (177,629) (146,223) (177,629) 143 License Bureau Revenues 175, , % 178, , % 196,600 10% 18,500 Expenditures (179,219) (168,329) 94% (179,609) (142,513) 104% (179,609) 0% 0 (4,119) 42,317 (1,509) 43,188 16,991 24

27 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount GENERAL REVENUE FUND Public Safety 201 Sheriff Revenues 300, , % 320, , % 328,000 2% 7,300 Expenditures (3,794,135) (3,619,769) 95% (3,822,201) (3,028,161) 79% (3,807,278) 0% (14,923) (3,493,435) (3,163,945) (3,501,501) (2,586,326) (3,479,278) 251 Jail Revenues 61,250 83, % 60,000 55,809 93% 60,000 0% 0 Expenditures (1,977,508) (1,692,615) 86% (2,283,430) (1,449,815) 63% (2,229,430) -2% (54,000) (1,916,258) (1,608,962) (2,223,430) (1,394,006) (2,169,430) 255 County Court Services Revenues 88, % 88,495 84,973 96% 88,495 0% 0 Expenditures (362,058) (369,147) 102% (362,243) (210,441) 58% (362,243) 0% 0 (273,563) (369,147) (273,748) (125,468) (273,748) 281 Emergency Services Revenues 20,000 31, % 20,000 6,123 31% 20,000 0% 0 Expenditures (134,811) (120,625) 89% (131,869) (86,825) 66% (129,369) -2% (2,500) (114,811) (89,333) (111,869) (80,702) (109,369) Public Health 485 Public Health Services Revenues 1,307,600 1,384, % 1,375,000 1,250,194 91% 1,412,950 3% 37,950 Expenditures (2,479,430) (2,589,779) 104% (2,728,265) (2,288,396) 84% (2,719,177) 0% (9,088) (1,171,830) (1,204,847) (1,353,265) (1,038,202) (1,306,227) Culture, Parks and Recreation 501 Culture & Recreation Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (271,093) (270,665) 100% (286,639) (201,688) 70% (321,514) 12% 34,875 (271,093) (270,665) (286,639) (201,688) 520 Parks Revenues 90, , % 90, , % 95,800 6% 5,000 Expenditures (349,568) (313,551) 90% (347,611) (277,579) 80% (348,961) 0% 1,350 (258,668) (213,081) (256,811) (175,764) (253,161) Conservation & Natural Resources 601 Conserv. of Nat. Resources Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (60,000) (60,000) 100% (60,000) (60,000) 100% (82,750) 38% 22,750 (60,000) (60,000) (60,000) (60,000) (82,750) 603 Extension Revenues 2,600 1,982 76% 2,600 5, % 2,350-10% (250) Expenditures (258,032) (252,075) 98% (268,392) (195,368) 73% (279,536) 4% 11,144 (255,432) (250,093) (265,792) (189,633) (277,186) 604 Agricultural Inspector Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (19,899) (14,131) 71% (20,186) (11,266) 56% (20,086) 0% (100) (19,899) (14,131) (20,186) (11,266) (20,086) 609 County Environmental Services Revenues 39,600 62, % 39,400 40, % 40,950 4% 1,550 Expenditures (144,152) (130,910) 91% (145,109) (127,967) 88% (142,609) -2% (2,500) (104,552) (68,422) (105,709) (87,341) (101,659) 25

28 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount GENERAL REVENUE FUND Conservation & Natural Resources (continued) 615 ISTS Committee Revenues 18, % 18,600 44, % 18,600 0% 0 Expenditures (18,600) (23,601) 127% (18,600) (14,418) 78% (18,600) 0% 0 0 (23,601) 0 30,241 0 Economic Development 701 McLeod County HRA Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (8,476) (1,895) 22% (14,296) (8,006) 56% (14,296) 0% 0 (8,476) (1,895) (14,296) (8,006) (14,296) TOTAL GENERAL REVENUE FUND Revenues 15,659,204 15,539,279 99% 16,272,062 9,423,271 58% 17,389,287 7% 1,117,225 Expenditures (16,707,834) (14,910,608) 89% (17,180,360) (12,607,081) 73% (17,109,644) 0% (70,716) (1,048,630) 628,671 (908,298) (3,183,810) 279,643 26

29 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount ROAD & BRIDGE FUND 105 Surveyor Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (154,104) (150,966) 98% (156,644) (128,666) 82% (156,644) 0% 0 (154,104) (150,966) (156,644) (128,666) (156,644) 300 Road & Bridge Revenues 9,513,579 10,554, % 9,024,097 5,180,451 57% 10,040,653 11% 1,016,556 Expenditures 0 0 0% 0 0 0% 0 0% 0 9,513,579 10,554,742 9,024,097 5,180,451 10,040, Maintenance Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (1,829,487) (1,713,432) 94% (1,859,086) (1,452,767) 78% (1,803,006) -3% (56,080) (1,829,487) (1,713,432) (1,859,086) (1,452,767) (1,803,006) 320 Construction Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (5,755,834) (5,249,593) 91% (6,513,500) (4,412,360) 68% (6,148,611) -6% (364,889) (5,755,834) (5,249,593) (6,513,500) (4,412,360) (6,148,611) 330 Administration Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (750,185) (763,372) 102% (815,843) (670,576) 82% (820,426) 1% 4,583 (750,185) (763,372) (815,843) (670,576) (820,426) 340 Equipment Maintenance Revenues 0 0 0% 0 0 0% 0 0% 0 Expenditures (1,019,755) (905,769) 89% (988,767) (592,739) 60% (1,074,167) 9% 85,400 (1,019,755) (905,769) (988,767) (592,739) (1,074,167) TOTAL ROAD & BRIDGE FUND Revenues 9,513,579 10,554, % 9,024,097 5,180,451 57% 10,040,653 11% 1,016,556 Expenditures (9,509,365) (8,783,132) 92% (10,333,840) (7,257,108) 70% (10,002,854) -3% (330,986) 4,214 1,771,610 (1,309,743) (2,076,657) 37,799 27

30 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount SOLID WASTE FUND 391 Solid Waste Tip Fee Revenues 530, , % 752, ,845 79% 578,678-23% (173,838) Expenditures (521,088) (975,554) 187% (752,516) (446,097) 59% (578,678) -23% (173,838) 9,414 (268,649) 0 149, Solid Waste Abatement Revenues 999, ,213 89% 999, ,900 69% 965,000-3% (34,000) Expenditures (913,427) (1,900,438) 208% (2,378,744) (2,362,335) 99% (2,135,764) -10% (242,980) 85,573 (1,008,225) (1,379,744) (1,672,435) (1,170,764) 393 Materials Recy Facility Revenues 1,515,477 4,307, % 2,243,505 2,167,162 97% 2,211,005-1% (32,500) Expenditures (1,515,477) (3,839,351) 253% (2,243,505) (1,856,568) 83% (2,211,005) -1% (32,500) 0 468, , Household Hazardous Waste Revenues 257, , % 279, ,166 81% 279,384 0% 40 Expenditures (257,721) (261,657) 102% (279,344) (163,964) 59% (279,384) 0% 40 0 (2,008) 0 61,202 0 TOTAL SOLID WASTE FUND Revenues 3,302,700 6,166, % 4,274,365 3,678,073 86% 4,034,067-6% (240,298) Expenditures (3,207,713) (6,977,000) 218% (5,654,109) (4,828,964) 85% (5,204,831) -8% (449,278) 94,987 (810,806) (1,379,744) (1,150,891) (1,170,764) 28

31 2015 Final Comparisons 12/31/15 Revised 10/31/ Proposed Chg $ Amount SOCIAL SERVICES FUND 420 Income Maintenance Revenues 2,447,679 2,845, % 2,570,579 1,887,438 73% 2,852,633 11% 282,054 Expenditures (2,606,286) (2,721,484) 104% (2,557,093) (2,062,907) 81% (2,535,403) -1% (21,690) (158,607) 123,564 13,486 (175,469) 317, Individual & Family Social Services Revenues 6,483,584 7,309, % 6,519,823 4,738,871 73% 6,535,224 0% 15,401 Expenditures (6,827,169) (7,402,023) 108% (7,009,795) (6,503,479) 93% (6,892,361) -2% (117,434) (343,585) (92,179) (489,972) (1,764,608) (357,137) 440 Trailblazer Transit Revenues 511, ,396 57% 265, ,646 51% 50,000-81% (215,000) Expenditures (511,000) (43,475) 9% (265,000) 0 0% (50,000) -81% (215,000) 0 245, ,646 0 TOTAL SOCIAL SERVICES FUND Revenues 9,442,263 10,444, % 9,355,402 6,760,955 72% 9,437,857 1% 82,455 Expenditures (9,944,455) (10,166,982) 102% (9,831,888) (8,566,386) 87% (9,477,764) -4% (354,124) (502,192) 277,306 (476,486) (1,805,431) (39,907) 29