The City of Arden Hills Truth-In-Taxation Hearing:

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The City of Arden Hills Truth-In-Taxation Hearing: December 12, 2016 Mayor David Grant Council Members Brenda Holden, Fran Holmes, Dave McClung, and Jonathan Wicklund City Vision Arden Hills is a strong community that values our unique environment setting, strong residential neighborhoods, vital business community, well maintained infrastructure, fiscal soundness, and our long-standing tradition as a desirable City in which to live, work, and play.

Why Your Property Tax Bill Varies from Year to Year Market value changes Budgets and levies of various jurisdictions Special Assessments Voter approved referendums Changes in Federal and State mandates Changes in aid and revenue from State and Federal governments State Legislative changes

Statutory Formulae Conversion of Estimated Market Value (EMV) to Net Tax Capacity for Major Property General Classification Classifications Market value is set in spring by assessor and approved at the Board of Appeal and Equalization (April May) Net Tax Capacity Levy Year 1999 Net Tax Capacity Levy Year 2000-2001 Net Tax Capacity Levy Year 2002-2014 Residential First $75,000 of EMV at 1%. EMV excess of $75,000 at 1.7% First $76,000 of EMV at 1%. EMV in excess of $76,000 at 1.65% First $500,000 of EMV at 1%. Over $500,000 at 1.25% Residential Non-Homestead 2.5% of EMV 2.4% of EMV 1.8% of EMV Agricultural Land: First $115,000 of EMV on first 320 acres at.35%. EMV in excess of $115,000 on first 320 acres at.8%. EMV in excess of $115,000 over 320 acres at 1.25% First $115,000 of EMV on first 320 acres at.35%. EMV in excess of $115,000 on first 320 acres at.8%. EMV in excess of $115,000 over 320 acres at.80%. First $600,000 of EMV at.55%. Over $600,000 at 1%. Non-Homestead 1.25% of EMV 1.20% of EMV 1% of EMV Commercial/ Industrial First $150,000 of EMV at 2.45%. EMV in excess of $150,000 at 3.5% First $150,000 of EMV at 2.4%. EMV in excess of $250,000 at 3.4%. First $150,000 of EMV at 1.5%. EMV in excess of $150,000 at 2%.

Changes in market values for 2017 Market values of your and other properties in your taxing district may change, shifting taxes from one property or class to another. The median market value on a single family home in Arden Hills increased by 2.0% from Pay 2016 to Pay 2017. ($300,300 to $306,350) Estimated % Change in Tax on Median Valued Home asuming 2.8% County levy increase, 3.5% Regional Rail increase, no other levy changes County City School Other Total Est $ Change Dist 621-2.70% -0.80% -4.60% -3.80% -3.10% $ (129) Dist 623-2.70% -0.80% -4.00% -3.80% -2.80% $ (113)

Problems with your Estimated Market Value? Please note this is a sample from a previous year The time to protest your Estimated Market Value was in Spring of 2016 for taxes payable in 2017. In 2016, the assessor determines the value for taxes payable in 2018 and the hearings will be held in the Spring of 2017. You will receive Valuation Notices in March with details on how to appeal any concerns you have with those values.

Programs that may Reduce Your Property Taxes Please note these are samples from a previous year Refunds/Deferrals Available 1. Some homeowners will qualify for a Special Property Tax Refund. To qualify for the special refund, all of the following must be true: You have owned and lived in the same home on both Jan. 2, 2014, and Jan. 2, 2015. The net property tax on your homestead increased by more than 12 percent from 2014 to 2015. The increase was at least $100 and wasn t due to improvements you made to the property. There is no limit on household income for the special refund. You may qualify even if you don t qualify for the regular refund. The maximum special refund is $1,000. 2. Homeowners, with household income under $107,150, can apply for a Regular Property Tax Refund. Higher income limits apply if you have dependents or if you are a senior or disabled. 3. Senior Citizens may qualify to defer a portion of their homestead property taxes to a later time. For details on these Property Tax Refund and deferral opportunities, go to: www.revenue.state.mn.us Or call (651) 296-3781 Market Value Exclusion on Homestead Property of Disabled Veterans If you are a disabled veteran with a 70-100% disability, you may be eligible for a market value exclusion. This exclusion will reduce property taxes for the homesteads of qualifying disabled veterans. Application qualifications and deadline apply. Homestead Applications Due By December 15, 2014 You must contact your County Assessor to file a homestead application if one of the following applies: You are a new owner. You have changed your marital status. You have changed your name. You have changed residence or mailing address. You have added or removed an owner. If you sell, move, or for any reason no longer qualify for the homestead classification, you are required to notify the County Assessor within 30 days of the change in homestead status. Special Homestead Classification (1B) for Persons who are Blind or Permanently and Totally Disabled If you own and occupy a home and are 100% disabled or legally blind, you may qualify for this program. This is in addition to the benefit provided to regular homesteads and will reduce your property taxes. Application qualifications and deadlines apply. For information on any of these topics, go to: www.co.ramsey.mn.us/prr or call, 651-266-2040, or Email: AskHomesteads@co.ramsey.mn.us Supplemental Agricultural Homestead Credit Agricultural homesteads may have received a supplemental agricultural homestead credit in October 2014. This credit was a reduction in property taxes payable in 2014. Minnesota Laws 2014, Chapter 308, Article 1, Section 14

The effect of No Change to City Levy on your taxes Actual Proposed % Item Pay 2016 Pay 2017 Change (A) (B) (C) 1. Levy before reduction for state aids $3,478,775 $3,478,775 0.0% 2. State Aids - $0 $0 0.0% 3. Certifed Property Tax Levy = $3,478,775 $3,478,775 0.0% 4. Fiscal Disparity Portion of Levy - $264,113 $290,710 10.1% 5. Local Portion of Levy = $3,214,662 $3,188,065-0.8% 6. Local Taxable Value 12,163,391 12,388,762 1.9% 7. Local Tax Rate = 26.429% 25.734% -2.6% 8. Market Value Referenda Levy $0 $0 0.0% 9. Fiscal Disparity Portion of Levy (SDs only) - $0 $0 0.0% 10. Local Levy = $0 $0 0.0% 11. Referenda Market Value 1,144,235,400 1,174,488,300 2.6% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% Taxable Taxing Market Homestead Taxable District Value Exclusion Market Tax Net B/4 Credit Credit Value Capacity Tax Proposed Pay 2017 Pay 2017 MV 76,000@.40% 500,000@1.0% (B7 x G) + Impact from Market Shifts Total Change and Fiscal Disparities Impact from Levy Incr X 0.988 - rem up to 413799 @.09% (D - E) rem @ 1.25% (B12 x D) Annual Increase Monthly incr. Annual Increase Monthly incr. Annual IncreaseMonthly incr. Estimated Tax District rate as % of total rate: 150,000 23,740 126,260 1,263 $325.02 ($0.32) $ (0.03) ($0.32) $ (1.19) $0.00 $ 0.00 306,350 9,669 296,681 2,967 $763.53 ($3.18) $ (0.27) ($3.18) $ (3.00) ($0.00) $ (0.00) 350,000 5,740 344,260 3,443 $886.02 ($3.84) $ (0.32) ($3.84) $ (3.56) ($0.00) $ (0.00) 500,000-500,000 5,000 $1,286.70 ($8.85) $ (0.74) ($8.85) $ (5.41) $0.00 $ 0.00 750,000-750,000 8,125 $2,090.89 ($7.84) $ (0.65) ($7.84) $ (8.27) ($0.00) $ (0.00)

The effect of adding a 4.7% City levy increase on your taxes Actual Proposed % Item Pay 2016 Pay 2017 Change (A) (B) (C) 1. Levy before reduction for state aids $3,478,775 $3,641,290 4.7% 2. State Aids - $0 $0 0.0% 3. Certifed Property Tax Levy = $3,478,775 $3,641,290 4.7% 4. Fiscal Disparity Portion of Levy - $264,113 $290,710 10.1% 5. Local Portion of Levy = $3,214,662 $3,350,580 4.2% 6. Local Taxable Value 12,163,391 12,388,762 1.9% 7. Local Tax Rate = 26.429% 27.045% 2.3% 8. Market Value Referenda Levy $0 $0 0.0% 9. Fiscal Disparity Portion of Levy (SDs only) - $0 $0 0.0% 10. Local Levy = $0 $0 0.0% 11. Referenda Market Value 1,144,235,400 1,174,488,300 2.6% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% Taxable Taxing Market Homestead Taxable District Value Exclusion Market Tax Net B/4 Credit Credit Value Capacity Tax Proposed Pay 2017 Pay 2017 MV 76,000@.40% 500,000@1.0% (B7 x G) + Impact from Market Shifts Total Change and Fiscal Disparities Impact from Levy Incr X 0.988 - rem up to 413799 @.09% (D - E) rem @ 1.25% (B12 x D) Annual Increase Monthly incr. Annual Increase Monthly incr. Annual IncreaseMonthly incr. Estimated Tax District rate as % of total rate: 150,000 23,740 126,260 1,263 $341.58 $16.24 $ 1.35 ($0.32) $ (1.19) $16.56 $ 1.38 306,350 9,669 296,681 2,967 $802.43 $35.72 $ 2.98 ($3.18) $ (3.00) $38.90 $ 3.24 350,000 5,740 344,260 3,443 $931.16 $41.30 $ 3.44 ($3.84) $ (3.56) $45.14 $ 3.76 500,000-500,000 5,000 $1,352.25 $56.70 $ 4.73 ($8.85) $ (5.41) $65.55 $ 5.46 750,000-750,000 8,125 $2,197.41 $98.68 $ 8.22 ($7.84) $ (8.27) $106.52 $ 8.88

Average Yearly Change in Property Taxes from 2002-2017 % Year Tax Levy Change 2002 $ 2,201,002-2003 $ 2,265,712 2.9% 2004 $ 2,333,337 3.0% 2005 $ 2,440,453 4.6% 2006 $ 2,537,520 4.0% 2007 $ 2,688,944 6.0% 2008 $ 2,797,348 4.0% 2009 $ 2,948,646 5.4% 2010 $ 3,016,465 2.3% 2011 $ 3,040,964 0.8% 2012 $ 3,096,994 1.8% 2013 $ 3,191,230 3.0% 2014 $ 3,257,456 2.1% 2015 $ 3,359,775 3.1% 2016 $ 3,478,775 3.5% 2017 $ 3,641,290 4.7%

Who collects your tax dollars? Your total property tax based on levies and tax rate is divided as illustrated below 2017 Estimated Property Tax Based on Median Taxable Market Value $306,600 Your total property tax bill in 2017 without referendums is divided as illustrated below Arden Hills represents 23 on the dollar Schools 22% Misc 7% City 23% County 48% This is before Market Referendums Ramsey Co 48 School District 22 Other Agencies 7

This property value decreased 1.2 % over 2016 Arden Hills Taxpayer Arden Hills Taxpayer Property ID No. Looking at your Property Tax Notice Property is valued at $306,600 and tax rate is 1.16807 (116.807% of tax capacity) Classification is : Residential Homestead Market Value Exclusion is calculated by taking 40% of the first $76,000 of the taxable market value $76,000 x 40% = $30,400 The credit is then reduced by 9% of taxable market value over $76,000 $306,600 - $76,000 = $230,600 $230,600 x 9% = $20,754 Total exclusion is $30,400 - $20,800 = $9,600 Taxable Market Value is $306,600 - $9,600 = $297,000

This property value decreased 1.2 % over 2016 Arden Hills Taxpayer Arden Hills Taxpayer Property ID No. Calculating you Property Tax The Taxable Market Value is $297,000 and tax rate is 1.16807 (116.807% of tax capacity) Classification is : Residential Homestead Classification Rate is 1.00 Tax Capacity is $297,000 x.01 = $2,970 Property tax on tax capacity is $2,970 x 1.16807 = $3,469 Voter approved levy rate is.0020689798 (0.20689768% of market value) Property tax on voter approved levies is 297,000 x.0020689798 = $614 Total Property tax is $3,469 + $614 = $4,083 (off by $21 due to rounding in calculations) This is excluding special assessments.

This property value decreased 1.2 % over 2016 Arden Hills Taxpayer Arden Hills Taxpayer Property ID No. What makes up my Tax Rate? As previously stated, the Tax Rate is 116.807%. As discussed in previous slides, the City s tax rate is 26.998% In this example the taxable capacity of $2,970 x.26998 = $802 The other components of the total tax rate are: School District #621 25.323% #623 18.904% County 55.920% Misc 8.565% All districts added together comprise the total tax rate. You must also take into account any referendums which are based on the market rates of: #621 0.20690% #623 0.19352%

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Proposed 2017 Taxes The Proposed Levy increase of 4.7% is primarily made up of: Public Safety Cost Increases 2.7% Other costs 2.0% Total 4.7%

Actual Cost of City Services Pay 2017 Property Tax Support for $306,600 Homestead City Service Percent Amount Monthly Category Actual of Levy of Levy Cost General Government Mayor/Council, Administration, Communications, Elections, $1,339,344 26.5% $212 $17.70 Auditor, Assessor, Legal, Planning Public Safety Building Inspection/Code Enforcement, Court, $2,100,380 41.5% $333 $27.76 Police Contract, Fire, Ambulance, Human Services, Animal Control Public Works Engineering, Streets, Street $538,749 10.7% $85 $7.12 Lighting, City Buildings Parks $441,311 8.7% $70 $5.83 Recreation $296,468 5.9% $47 $3.92 Transfers $340,000 6.7% $54 $4.49 Reserves $0 0.0% $0 $0.00 Capital Projects $0 0.0% $0 $0.00 Totals $5,056,252 100.0% $802 $67

Tax Rate Comparison In comparing the Effective Tax Rate of cities in Ramsey County, Arden Hills ranks 13 out of 19 The Effective Tax Rate is the rate combined from all taxing authorities Note these are the adopted Preliminary Rates that were set in September City Tax Rate Rank St. Anthony 167.49 1 Maplewood 148.35 2 North St. Paul 146.29 3 St. Paul 145.98 4 Spring Lake Park 142.20 5 Gem Lake 136.36 6 New Brighton 135.15 7 Mounds View 129.25 8 Roseville 128.65 9 Shoreview 126.42 10 Blaine 125.77 11 White Bear Lake 117.64 12 Arden Hills 116.80 13 Vadnais Heights 115.02 14 Little Canada 114.58 15 White Bear Twnshp 113.94 16 Lauderdale 112.09 17 Falcon Heights 108.84 18 North Oaks 98.07 19

City Tax Rate Comparison In comparing the City Tax Rate of cities in Ramsey County, Arden Hills ranks 15 out of 19 The City Tax Rate is the local portion of the levy after state aids. Note these are the adopted Preliminary Rates that were set in September City Tax Rate Rank St. Anthony 67.86 1 Spring Lake Park 52.39 2 Maplewood 47.20 3 Gem Lake 46.32 4 New Brighton 43.89 5 St. Paul 42.77 6 North St. Paul 42.19 7 Roseville 38.84 8 Mounds View 38.33 9 Blaine 34.92 10 Shoreview 34.19 11 Little Canada 29.09 12 Lauderdale 28.67 13 Vadnais Heights 27.20 14 Arden Hills 26.99 15 Falcon Heights 26.33 16 White Bear Twnshp 24.13 17 White Bear Lake 18.93 18 North Oaks 10.25 19

2017 Proposed City Tax Levy Changes: Comparison By Surrounding Cities (As of Preliminary Levies) 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00% 0.00%

Arden Hills History of Levy Changes % % % of Levy % of Levy Remaining Year Tax Levy Change Tax Rate Change MVHC Public Safety Levy 2002 $ 2,201,002-25.092% - 2003 $ 2,265,712 2.9% 23.930% -4.63% 2004 $ 2,333,337 3.0% 23.367% -2.35% 2005 $ 2,440,453 4.6% 21.299% -8.85% 2006 $ 2,537,520 4.0% 20.191% -5.20% 2007 $ 2,688,944 6.0% 20.206% 0.07% 2008 $ 2,797,348 4.0% 19.585% -3.07% 2009 $ 2,948,646 5.4% 20.520% 4.77% - 13.10% -7.69% 2010 $ 3,016,465 2.3% 22.647% 10.37% 1.10% 2.10% -0.90% 2011 $ 3,040,964 0.8% 24.180% 6.77% 2.00% 1.80% -2.99% 2012 $ 3,096,994 1.8% 25.544% 5.64% - 1.50% 0.34% 2013 $ 3,191,230 3.0% 27.931% 9.34% - 1.83% 1.21% 2014 $ 3,257,456 2.1% 27.954% 0.08% - 2.26% -0.19% 2015 $ 3,359,775 3.1% 27.228% -2.60% - 2.64% 0.50% 2016 $ 3,478,775 3.5% 26.429% -2.93% 1.60% 1.90% 2017 $ 3,641,290 4.7% 26.990% 2.12% 2.70% 2.00% Legislative changes to the MVHC program effected 2010 and 2011, the majority of the increases in recent years have been due to Public Safety.

Levy Changes Neighboring Cities Shoreview Up 3.90% New Brighton Up 9.90% Mounds View Up 4.70% Roseville - Up 5.90% Arden Hills Up 4.70% Tax Rate 34.19 Tax Rate 43.89 Tax Rate 38.33 Tax Rate 38.84 Tax Rate 26.99

The average median household will contribute $802 per year for City services. This translates to $67 per month or $2.23 per day. In 2016, $64 was contributed per month and $2.13 per day. Check Register Description of Transaction Balance Public Safety $27.58 Community Services $17.76 Parks and Recreation $9.94 Public Works $7.26 Capital (transfers) $4.46 Contingency Reserves $0.00 January 1, 2017 City Of Arden Hills 67.00 Sixty seven dollars and zero cents MONTHLY police, fire, street maintenance, parks, programs etc. Homeowner

2017 Key Budget Elements Revenues have been evaluated based on current economic conditions and past trends but this estimate has been conservative as the City is primarily built-out and has some redevelopment and expansion, but cannot be estimated. Revenues are basically expected to relatively remain the same except with some minor adjustments which include: Antenna rental revenues are projected to increase based on new contracts. License, Permits, and Plan Check Fees have slight increases planned.

Key Budget Elements (continued) General Fund revenues are estimated to be $4,860,297 which is 7.76% over the 2016 final budget and primarily due to: levy increase of 4.7% or $162,515 increases in License and Permit revenues due to construction projects and development of 30.81% or $81,800 Increases in Charges for Services which include Plan Check Fee and Antenna Rental charges of 20.48% or $97,562 Utility revenues will increase 2.2% for Water, 2.0% for Sewer, and 2.9% for Surface Water Management. These increases reflect the increases in rates of 2% for Water, 2% for Sewer, and 3% for Surface Water Management. These revenues are not expected to fully fund operating and maintenance costs in these funds immediately but have been projected to over time while being sensitive to the increase to our users. TCAAP revenues have been removed for the purposes of this presentation.

Key Budget Elements (continued) Levy increase is proposed at 4.7%. Salary adjustments as part of COLA/steps budgeted at 2.5%. The proposed budget for Fire Protection has increased by 3.9%. The proposed budget for Police Protection and Animal Control has increased by 6.5%. The proposed budget for 911 Dispatch services has decreased by 1.5%. Comprehensive Plan Update as required by the Metropolitan Council has been included for $100,000 Funding for reserves has been increased by $100,000 to restore it to the 2013 levels

Key Budget Elements (continued) The proposed budget has kept operating costs relatively flat or slightly decreased unless there have been contract services which have increased with the exception of the Comprehensive Plan Update. The proposed budget includes transfers of: $200,000 to the Permanent Improvement Revolving (PIR) Fund, $90,000 to the EDA General Fund and $50,000 for capital reserves to be used for equipment replacement. This proposal does not contain a contingency amount but uses $195,955 in reserves to balance the budget.

Key Budget Elements (continued) General Fund expenditures are estimated to be $5,056,252. The General Fund expenditures are primarily due to the increases in salaries and benefits by $65,023, increases in the Public Safety contracts by $92,515, Comprehensive Plan Update by $100,000, and the EDA transfer was increased by $30,000 and the transfer to the PIR Fund was increased previously mentioned by $100,000 to reestablish 2013 funding levels.

Key Budget Elements (continued) Overall, the City s total proposed budget has increased by $7,010,408 from the final 2016 budget mainly due to construction projects in 2017, approximately half of these being TCAAP estimated costs; General Fund budget has decreased by 3.43% as compared to the final amended 2016 budget. Total Staff in the 2017 budget are 31 FTEs which is no change from 2016.

Key Budget Elements (continued) Salaries and benefits are expected to increase slightly; a new compensation system was implemented in 2015 and the increase per month per employee for benefits is expected to grow from $728.62 to $781.46 or $52.84 as medical insurance rates rose by 14.7% and dental increased by 5.6%. Employees share 60% of the cost increase.

Key Budget Elements (continued) Capital Improvement projects budgeted in 2017 include: Gateway Signs Playground Structure Replacement Forestry Implementation Plan Lake Johanna Fire Dept Equipment Reconstruct Lift Stations 11 Regulatory Street Sign Replacement Lexington Ave Improvement Highway 96 and County Road F Sidewalk Improvement MnDOT Bridge Projects Concrete Curb and Gutter Replacement Storm Water BMP Study Springbrook Software Upgrades Technology and Office Equipment Communications Equipment New Voting System Audio Visual Equipment Valve Replacement Program

2017 Proposed Revenues $14,149,839 Internal Service Funds, $1,006,158, 7% General Fund, $4,860,297, 34% Enterprise Funds, $6,246,369, 44% Capital Funds, $1,615,765, 12% Special Revenue Funds, $421,250, 3% Debt Service, $0, 0%

2017 Proposed Expenditures $18,677,879 Internal Service Funds, $998,288, 5% General Fund, $5,056,252, 27% Enterprise Funds, $9,790,470, 52% Capital Funds, $2,358,063, 13% Special Revenue Funds, $474,807, 3% Debt Service, $0, 0%

2017 Proposed General Fund Revenue Fines/Forfeits, $36,500, 1% Intergov Revenue, $145,788, 3% Licenses/Permits, $347,330, 7% Special Assessments, $3,000, 0% Charges for Services, $573,865, 12% Misc Reciepts, $82,424, 2% Property Taxes, $3,671,390, 75% Property Taxes $3,671,390 Licenses & Permits $347,330 Intergovernmental Revenue $145,788 Charges for Services $573,865 Fines & Forfeits $36,500 Special Assessments $3,000 Miscellaneous Receipts $82,424 Total Proposed Revenue $4,860,297

2017 Proposed General Fund Expenditures Reserves/Contingency, $0, 0% Celebrating Arden Hills, $0, 0% Recreation, $296,468, 6% Protective Inspections, $323,578, 6% Emergency Management, $13,729, 0% Park Maintenance, $441,311, 9% Street Maintenance, $538,749, 11% Mayor & Council, $66,408, 1% Transfers, $340,000, 7% Fire Protection, $514,468, 10% Elections, $23,000, 0% Dispatch, $68,832, 1% Administration, $307,915, 6% Police & Animal Control, $1,179,773, 23% Finance & Administrative Services, $185,676, 4% TCAAP, $187,153, 4% Planning & Zoning, $327,335, 6% Government Buildings, $241,857, 5% MAYOR & COUNCIL $66,408 ELECTIONS $23,000 ADMINISTRATION $307,915 FINANCE & ADMIN SERV $185,676 TCAAP $187,153 PLANNING & ZONING $327,335 GOVT. BUILDINGS $241,857 POLICE & ANIMAL CONTROL $1,179,773 DISPATCH $68,832 FIRE PROTECTION $514,468 EMERGENCY MGMT $13,729 PROTECTIVE INSPECTION $323,578 STREET MAINTENANCE $538,749 PARK MAINTENANCE $441,311 RECREATION $296,468 CELEBRATING ARDEN HILLS $0 CONTINGENCY $0 OPERATING TRANSFERS OUT $340,000 Total General Fund Expenditures $5,056,252

City of Arden Hills Expenditures 2014-2017 General Fund $5,500,000 $5,300,000 $5,100,000 $4,900,000 $4,700,000 $4,500,000 $4,300,000 $4,100,000 $3,900,000 $3,700,000 $3,500,000 2014 Actual 2015 Actual 2016 Amended 2017 Proposed 2014 Actual $4,324,508 2015 Actual $3,926,197 2016 Budget Amended $5,235,738 2017 Proposed $5,056,252 All Funds $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2014 Actual 2015 Actual 2016 Amended 2017 Proposed 2014 Actual $12,578,975 2015 Actual $16,856,796 2016 Budget Amended $11,667,472 2017 Proposed $18,677,879

General Fund Expenditure Comparison 2014 2017 Actual Actual Budget Amended Thru 9/30 Proposed % Change FY 2014 FY 2015 FY 2016 FY2016 FY2016 FY 2017 16 vs 17 Expenditures by Department Mayor & Council $ 87,512 $ 58,236 $ 67,070 $ 67,070 $ 58,112 $ 66,408-0.99% Elections 17,429 19,438 23,000 23,000 11,773 23,000 0.00% Administration 248,387 245,608 293,870 293,870 116,323 307,915 4.78% Finance & Support Services 157,352 162,546 180,530 180,530 147,053 185,676 2.85% TCAAP 112,744 139,812 173,858 173,858 89,527 187,153 7.65% Planning & Zoning 212,327 170,629 217,788 217,788 120,182 327,335 50.30% Government Buildings 221,098 219,669 235,134 235,134 170,289 241,857 2.86% Police & Animal Control 1,045,386 1,083,893 1,107,562 1,107,562 829,073 1,179,773 6.52% Dispatch 60,352 68,328 67,780 67,780 45,187 68,832 1.55% Fire Protection 431,006 459,179 495,216 495,216 495,216 514,468 3.89% Emergency Management 5,975 2,580 13,638 13,638 2,905 13,729 0.67% Protective Inspections 283,377 306,299 312,087 312,087 234,090 323,578 3.68% Street Maintenance 580,871 336,397 530,443 530,443 297,785 538,749 1.57% Park Maintenance 418,919 325,706 453,895 453,895 243,023 441,311-2.77% Recreation 229,295 247,878 288,745 288,745 202,544 296,468 2.67% Celebrating Arden Hills - - - - - - 0.00% Reserves/Contingency - - - - - - 0.00% Transfers 212,417 80,000 210,000 775,121 210,000 340,000-56.14% Total Expenditures 4,324,449 3,926,197 4,670,617 5,235,738 3,273,082 5,056,252-3.43%

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