2018 ANNUAL VILLAGE BUDGET...2017/11/09 · 2018 BUDGET OVERVIEW Teaser: A Sample of Estimated 2017 Village Taxes ASSESSMENT VILLAGE TAXES 2017 2016 2017 % Change Vermeulen $254,800

2018 ANNUAL VILLAGE BUDGETPublic Hearing Presentation

November 9, 2017

2018 BUDGET OVERVIEW

Increase in State Transportation Aid of $40,529. Decrease in State Shared Revenue of $355

Increased total levy by $101,123 due to an increase of 2.208% net new construction. Total equalized value increased $37,095,000, or 4.62%, over 2016. Total tax base (assessed value) increased $10,957,000, or 1.46%, over 2016

Continued to address unfunded sick-leave payout benefit for all eligible employees hired before 2014. Actuarial study indicates $32,000 is needed in annual funding in General Fund.

Total TID increment decreased an estimated $233,000 due to a change in law exempting certain personal property from taxation.

2018 BUDGET OVERVIEW

Teaser: A Sample of Estimated 2017 Village Taxes

ASSESSMENT VILLAGE TAXES

2017 2016 2017 % Change

Vermeulen $254,800 $2,078.98 $2,052.36 -1.28%

Johnson $216,900 $1,769.74 $1,747.08 -1.28%

Decker $179,900 $1,467.85 $1,449.05 -1.28%

Winchowky $219,900 $1,794.22 $1,771.24 -1.28%

Penzkover $212,900 $1,737.10 $1,714.86 -1.28%

Klemme $350,500 $2,859.82 $2,823.20 -1.28%

Kettner $313,600 $2,558.74 $2,525.98 -1.28%

GENERAL FUND

2018 REVENUE HIGHLIGHTS

Taxes - $2,958,579 - make up almost 65% of the revenue budget. Taxes are comprised of: Property tax of $2,575,079; Room tax of $6,500; Water Utility tax equivalent of $368,000; and property tax interest of $9,000.

The remaining 35% of non-tax general revenues comes from intergovernmental revenues, fines, fees, interest and commercial revenue

Revenues from the State increased $40,174

Fines, license fees, permits and public charges for services are projected to increase about $28,000

Taxes, 64.76%

Intergovernmental, 22.34%

Licenses and Permits, 6.15%

Fines & Forfeitures, 3.22%

Public Charges for Services & Public

Safety, 0.65%

Leisure Activities, 2.06%

Other Revenues & Financing Sources,

0.82%

2018 Proposed Revenue Composition

GENERAL FUND

2018 EXPENDITURE HIGHLIGHTS

Total expenditures increased to $4,568,476 compared to the 2017 budget of $4,418,352. This represents a 3.4% increase, or $150,124

$137,385 of the increase is due to planned and contractual compensation, related WRS, Deferred Comp, and FICA taxes, and health insurance increases

$32,000 is being budgeted for a reserve to reduce the Village’s current unfunded liability balance

General Government, 18.27%

Public Safety, 55.62%

Public Works, 0.06%

Health, 17.84%

Culture and Recreation, 4.02%

Conservation and Development, 3.65%

Storm Water, 0.55%

2018 Proposed Expenditure Composition

GENERAL FUND

2013 2014 2015 2016 Estimated 2017 Proposed 2018

Actual Revenues $4,041,435 $4,316,602 $4,453,419 $4,312,676 $4,519,132 $4,568,476

Budgeted Expenditures $4,166,002 $4,138,838 $4,205,307 $4,274,681 $4,418,352 $4,568,476

Actual Expenditures $4,337,162 $4,200,382 $4,381,121 $4,329,807 $4,413,345 $4,568,476

$3,700,000

$3,800,000

$3,900,000

$4,000,000

$4,100,000

$4,200,000

$4,300,000

$4,400,000

$4,500,000

$4,600,000

$4,700,000

2013 2014 2015 2016 Budgeted 2017 Proposed 2018

General Fund Expenditures & Revenues 2013-18

Actual Revenues Budgeted Expenditures Actual Expenditures

GENERAL FUNDDepartment of Public Works

2017 ACCOMPLISHMENTS

Updated the Comprehensive Outdoor Recreation Plan (CORP).

Implemented programs laid out by the Village in the original 2009 Storm Water Management System Plan to bring Village programs into compliance with the current MS4 permit. Promoted public outreach and education thru the village website and H.O.A. meetings.

Implemented an anti-icing program.

Sidewalk installation Veterans Way West.

Capital street project, focusing on Oakland Ave., Lincoln Ave., Division St., and Bryant St.

Continued the road maintenance program with 31,000 SYDs of granite chip seal on E. Wolf Run and Maple Ave., and 847 SYDs mill and fill patching.

Continued the sidewalk program with 2,166 SQ FT of replacement and 27 trip hazards removed by grinding.

GENERAL FUNDDepartment of Public Works

2018 GOALS

Incorporate Storm Water data into the Village’s GIS.

Implement the five-year CORP plan.

Construct phase one of Rosewood Park.

Construct a new boat ramp and evaluate launch fee program (hold over from 2017). Received grant award in the amount of $104,531.

Continue implementing capital street projects, focusing on streets in the Mukwonago Estates subdivision.

Continue the road maintenance program based on assessment of road conditions.

Continue the sidewalk program

GENERAL FUNDPolice Department


Joined with the Mukwonago Chamber of Commerce and held our Coffee With a Cop program at the Farmer’s Market on the first Wednesday of each month. The interaction and feedback from citizens was very positive and we will be participating again in 2018.

Ten (10) of the patrol officers have now been trained in Crisis Intervention Training (CIT). CIT is specialized training for officers on how to work with the mentally ill. It includes training on all facets of brain disease including depression, bi-polar, schizophrenia and anxiety disorders as well as medication, developmental disabilities, post-traumatic stress, and cultural issues. Along with our objective 2.2, we have utilized grant money through the National Alliance on Mental Illness (NAMI) to pay for this training. NAMI has now opened this training to dispatchers/telecommunicators. In 2017, we sent three (3) dispatcher/clerks to CIT training. We are waiting to see if there will be grant money in 2018 to send the other dispatcher/clerks to the training.

2 officers went to sexual assault investigation training put on by the Walworth County District Attorney’s office.

GENERAL FUNDPolice Department

2018 GOALS

Provide cost-effective police services to the community.

• Begin discussions with the Town of Mukwonago on the feasibility of merging Town and Village Police departments or contracting with the Town to provide police services.

• Seek alternative funding sources through federal, state and private grants.

• Investigate a Volunteers-In-Police-Service (VIPS) program for possible implementation

Maintain the accountability and professionalism of the Department

• In the pursuit of excellence, any organization wants to keep its appearance professional and in line with current law enforcement trends regarding training. Continue to provide quality training.

• Enhance major incident preparedness & response strategies.

Continue our efforts to forge a bond in the community and be proactive in community relations.

• Continue with our Coffee with a Cop, Neighborhood Watch, and Home Alone programs.

• Look for other programs to partner with the community on, such as a bike rodeo that the Police Department and a civic group put on.

GENERAL FUNDAdministration Department


Revamped the Village’s compensation policy to address Department Head concerns and created a sustainable recruitment and retention tool. Worked with Department Heads to update departmental position descriptions and properly classified them for accurate wage comparison purposes.

Met with each department’s employees on a quarterly basis for a roundtable discussion of their choosing to identify and proactively seek input and suggestions for organizational improvement.

Negotiated and completed a contract extension with ProHealth Care for transport services to ensure sustainable Fire/EMS services revenues.

Completed a smooth collective bargaining negotiation with the police union.


2017 ACCOMPLISHMENTS (Cont’d)

Evaluated the Village’s unfunded liabilities and proposed a long-term strategy to address shortfalls.

Crafted the next biennial budget, re-evaluating department targets and assumptions. In the process, we transitioned to a 5 year forecast in line with other goals below.

Worked with Department Heads to maximize budget capacity to implement new positions or programs where a demonstrated need exists. This resulted in a 2018 budgetary increase of $58,300 in programs, $27,560 in operating expense, and $137,385 in compensation and benefits.

Working with Department Heads to come up with measurable performance standards to track implemented improvements.

Compiled data showing historical revenue and expenditure trends to use in creating long range financial forecasts.


2018 GOALS

Implement a performance management structure to set, evaluate, and implement performance-based metrics to monitor and improve performance within departments.

Determine if there is a need to add personnel in the Department of Public Works.

Develop a series of recommendations to fund potential personnel, including evaluating changes that can be made to reallocate resources or also additional sources of revenue.

Work with the village engineer to continue streamlining the storm water approval process and develop alternatives for billing Inspections and storm water review for development projects


2018 GOALS (Cont’d)

Other departments: Work with utilities to implement the rate adjustment and corresponding projects, work with the public works department to develop a financing plan for the comprehensive outdoor recreation plan, work with the fire department to complete its building rebuild, work with the police department to develop recommendations for the ProHealth donation money, work on succession planning and building and zoning, work toward a new financial management software with Finance, streamline the agenda/packet process and document management system with the Village Clerk

Monitor and evaluate goal creation for individual departments and helping them achieve those goals.

Propose a formally adopted policy to guide collective bargaining negotiations to provide clear guidance to future staff and elected officials.

GENERAL FUNDEconomic Development Department


Created Tax Increment Financing (TIF) Districts for 915 Main St. and surrounding area to develop a sustainable neighborhood development strategy.

Began the Sugden property TIF plan for future industrial tax base.

Continued to develop TID #3 by adding an Arby’s restaurant and expansions to the YMCA and ProHealth facility.

Created Downtown Strategic Plan Steering Committee that will continue looking at the Downtown area in 2018. Mission is to make the downtown a pedestrian-friendly destination centered on historic preservation, business development, and cultural/recreational opportunities.



Completed sale of the Chapman Farms property to ensure future retail. Substantially completed the installation of infrastructure, which also provides access to over 150 acres of future single-family residential property.

Worked with the Village Planner to implement the comprehensive plan update, specifically on the 915 Main St. property and in areas of mixed use or high intensity commercial/retail to provide a sustainable growth strategy. Met with owners of parcels on which the land use has changes significantly to discuss options.

Through the Comprehensive Outdoor Recreation Plan, working toward a consensus-based proposal for an outdoor performance stage.

Worked to develop the St. James property into an expansion of the public works facility by submitting an offer to purchase. Worked on plans for future residential property and improvements to infrastructure in the area. Currently waiting on response from St. James.

2018 GOALS

Facilitate the creation of the tax increment financing plan and land acquisition for the industrial park. Begin the development process, targeting 2020 as a reasonable timeline for developers developing property.

Begin developing a series of recommendations for the village board regarding the creation of more single-family Lots.

Work to develop a proposal for Maple Valley that provides varying apartment-style housing options and Commercial development adjacent to TID #3.

Negotiate a developer's agreement for the 915 Main St. parcel.

Continue to work with the Village Board and Staff relative to the development of a Comprehensive Boundary Agreement with the Town of Vernon


GENERAL FUNDInspections Department


Began implementation of permit imaging into the Geographic Information System (GIS)

System is in place for better tracking of completed permits

2018 GOALS

Targeted training to successfully delegate commercial plumbing and single-family new and remodel inspections.

Complete imaging of documents into the Village GIS program to improve inspection efficiency.

Focus on better customer service processes by creating a satisfaction survey for inspection customers to rate staff and tracking customer contacts to gauge possible improvements for customer service.

Cost Benefit Analysis: Study number of inspections per permit in relation to permit fees to see of fees are sufficient to cover Village expense

GENERAL FUNDVillage Attorney


Provide legal direction and documentation for the following projects:• Sale of the Chapman property• Work on the sale of 915 Main Street• Acquisition of the Sugden property• Railroad Commission’s Order for Vision Triangle Clearance• Inter-facility Contract Amendment• Contract Between the Village Fire Department and Fischer Architects, as well as Ebix Billing• Work on Streambank Stabilization Contract• Prepared revisions to Sex Offender Ordinance to respond to recent Court Decisions• Assist in the development of a Social Media Policy for the Village

2018 GOALS

Continue to support Development Team to help realize new development opportunities for the Village

Continue to work with the Village Board and Staff relative to the development of a Comprehensive Boundary Agreement with the Town of Vernon

Continue to support the Village elected leadership, as well as appointed Staff, to address questions as to the legislative process and the requirements for new development

GENERAL FUNDVillage Engineer


Continued updates to the Village GIS system which added functionality.

• Public works tools to aid in department efficiency.

o Completed Village Storm Water Facilities layers

o Updated MS4 maps, private and public ponds

o IDDE Maps

• Village GPS calibration to improve location accuracy.

• Items Completed but not planned

o Building Inspection Tools and documents

o Sewer Video Inspections

o Sewer Tools for Hydrants

o Imported Valve information -WACHS



Revised the Village storm water maintenance agreements to better correspond with current Village practice and the Village storm water ordinance.

Revised Village storm water ordinance based on 2016 DNR storm water audit. Trained Village Staff on Storm water ordinance and storm water review process.

Assisted Village staff with the updates of Village development and construction standards.

Assisted with Bidding and construction of Main Street Water Main Relay, 2017 Street Program, Chapman Farms Blvd, 2017 Chip Seal, and Wolf Run Signalization.

Worked with Village staff and select development team staff to develop procedures to ensure permit required information is provided in a timely fashion to accelerate the approval process and to ensure all parties are aware of where they stand in the process. Developed checklists and a continued effort to streamline the process.


2018 GOALS

Continue updates to the Village GIS system to add functionality.

• Complete utility suite and streets suite updates.

• Clean up storm sewer data based off survey points.

Update Village Railroad Quiet Zone Study.

Assist Village staff with the update of Village development and construction standards.

Assist Village with application for Urban Nonpoint Source Grants to fund storm water activities.

Work with Village staff to streamline the development review process. The goal is to ensure sites are fully complete prior to submittal Village Board for approval while also streamlining the process.

GENERAL FUNDPlanning & Zoning Department


Began implementation of Comprehensive Plan—drafted and facilitated approval of zoning amendments for Business Mixed Use Overlay, new Planned Unit Development standards, adjustments to business zoning districts and all new residential zoning districts.

Continued transition into zoning administration responsibilities through coordination and definition of responsibilities with building inspectors.

Facilitated new development approvals (Starbucks/Qdoba, Citizens Bank branch office, Arby’s addition to BP gas station, ProHealth addition, Chapman CSM) and working with many prospective developments for 2018.

Oversight of preparation and approval of TID #4 project plan; assist with due diligence and project plan preparation for potential TID #5.

Coordinated preparation of Town of Vernon boundary agreement draft document.

Assisted Village Administrator with numerous economic development activities, including participation in business retention visits.

Coordinate with Village Clerk to update application forms and checklists.

2018 GOALS

Continue to Implement Comprehensive Plan Update through amendment of zoning ordinance and other associated municipal codes, and zoning district boundary changes.

Continue to refine the development application process with a clear checklist for each application type. Prepare design guidelines and amend zoning ordinance to fix inconsistencies of development review timeframes.

Continue focus toward immediate review of development applications/plans and role as facilitator and clearinghouse of information between staff and applicant.

Finalize and implement proposed TID #5.

Facilitate approval of the Town of Vernon boundary agreement.

Assist the Downtown Strategic Plan Steering Committee with the creation of a strategic plan.

GENERAL FUNDPlanning & Zoning Department

FIRE/AMBULANCE FUND

2018 BUDGET HIGHLIGHTS

Property tax support to the Fire Department increased $4,200 to $214,200; the Town of Mukwonago contributes the same funding to the Fire Department. This represents an increase of 2% over the 2016 levy.

Total expenditures will decrease $81,979, or 5.6%, from the 2017 budget to $1,369,094


ProHealth Care and MFD have a signed Inter-facility transports agreement through December 31, 2022

Developed a plan for future tax funding by proposing a 2% tax increase to reduce dependency on ambulance revenue to fund fire services

Devised a long-term financial plan for capital apparatus and equipment replacement to ensure 30-year apparatus replacement plan can be followed by updating the 5 and 30 year apparatus replacement schedule with Administrators input

2018 GOALS

Investigate the feasibility of expanding our contract services with other communities.

Complete the Station 1 remodel by end of 2018 and for less than $425,000.00

Maintain a balanced budget without impacting the capital equipment line item and without asking for more than a 2% increase from the municipalities.

207,000

208,000

209,000

210,000

211,000

212,000

213,000

214,000

215,000

216,000

217,000

2013 2014 2015 2016 2017

Property Tax Levies 2013-2017

REFUSE COLLECTION FUND


Total expenditures will increase $13,235, or 2.8%, from the 2017 budget to $490,376

Property tax support increased $6,002 to $306,114. This represents an increase of 2% over the 2016 levy.

Signed a contract with Waukesha County Department of Parks & Land Use to provide a special electronics recycling event in the Village.

No major changes to this fund. The only reason for the increase in expenditures is due to more residential properties coming on to the collection system

Taxes, 62.42%

Recycling Grant, 4.54%

Public Charges for Services,

0.31%

Garbage/Recycling Collection Fees,

31.40%

Interest Earnings,

0.45%

Fund Balance Applied, 0.88%

2018 Refuse Collection Fund Revenue Composition

LIBRARY FUND


Total expenditures will increase $15,629, or 1.6%, from the 2017 budget to $980,337

Property tax support increased $8,451 to $438,000. This represents an increase of 2% over the 2016 levy.

Property tax support represents 44.6% of the Library’s funding

360,000

380,000

400,000

420,000

440,000

460,000

480,000

500,000

2013 Levy/2014Budget





Library County Aids and Levies

Property Tax County Aids

LIBRARY FUND


Expenditures anticipated to come under budget

Overall circulation increase of 3-4%

New self-checkout machines and RFID gates purchased through capital funding

All lights converted to LED through use of capital funds for maximum efficiency and cost-savings benefits

All Library Policies have been updated

Conversion of Hideout to MCL's new MakerSpace (called MetaSpace 511) through capital funds, grants, and donations. MetaSpace 511 will offer the community: 3D printing, virtual reality, a memory lab (converting analog items to digital), sewing, DIY crafts, electronics, videography, robotics, and initiatives in coding and programming

A significant increase in programming for all ages

We now offer public notary services.

14% increase in library programs and a 13% increase in attendance thus far this year

LIBRARY FUND

2018 GOALS

The Library and Library Board will begin the process of strategic plan. Several outside consultants have been engaged and will present to the Board in the beginning of 2018.

A community-wide assessment will be done to understand how to reach new users and ensure we are meeting the community's needs

Redesign of the Children's Area

Redesign of the Young Adult Area

Continue to offer programming for all ages through educational, technical, and informative means

New security to be installed for the library through alarm systems and surveillance cameras

Continue to work with the Village staff to update departmental position descriptions and properly classify them for accurate wage comparison purposes

Increase even more our outreach and presence within the community

CAPITAL EQUIPMENT FUND

2018 EQUIPMENT PURCHASES AND FUNDING

DEPARTMENT OF PUBLIC WORKS $110,000 5900 Toro Mower $25,000 Red Brick Museum Furnace and AC Replacement

POLICE DEPARTMENT $68,000 for two Squad Cars and related equipment (Replacing two older squads) $30,000 Police Station Furnace Replacement $20,000 Squad Video Camera Replacements $18,000 Police Station UPS and Phone/Internet Backup System

FIRE DEPARTMENT $454,000 Fire Station #1 Dorm Room Addition $20,000 Two Ventilator Replacements

VILLAGE HALL $74,300 Village Hall Office Remodel and Board Room Upgrades; Building Security Measures

Funding: Taxes: $104,000

Reserves: $454,000Debt: $261,300

CAPITAL IMPROVEMENT FUND

2018 PROJECTS AND FUNDING

$378,625 Repairs needed to Pick N Save Retention Pond $344,600 Holz Parkway Multi-Use Trail $417,702 Mill, Shape & Repave Armstrong, Gordon & Lovell Courts,

Mukwonago Dr (Honeywell Rd to Conrad Ct) $275,000 Front Street Rebuild $150,000 Grand Avenue Paving Project $80,000 Pulverize, Reshape and Pave Field Park Road $150,000 Annual Road Maintenance Work $75,000 Tuck Point and Repaint DPW Shop Building

Funding: Debt: $1,680,927

Reserves: $190,000

DEBT SERVICE FUND


Total expenditures of $2,468,494 for payment of principal and interest due on Village General Obligation debt

Of the total amount, $2,141,311, or 86.75%, is supported by property taxes. This is an increase of $14,184, or 0.67%, over the 2016 levy

$167,659 will be supported by special assessments (this amount decreases every year –it is $33,727 less for 2018 from 2017)

$146,000 will be supported by a transfer from the impact fee fund

$8,524 will be funded through reserves

Property Taxes86.75%

Special Assessments

6.79%

Transfer from Impact Fees

5.91%

Other Revenue0.55%

2018 Debt Service Fund Revenue Composition

DEBT SERVICE FUND

2012 Levy/ 2013 Budget






Debt Service Obligations $3,540,648 $2,141,861 $2,408,828 $2,451,035 $2,442,110 $2,468,494

Debt Service Tax Levy $1,669,430 $1,669,430 $1,894,657 $2,099,929 $2,127,127 $2,141,311

Levy Percent Change 0.00% 13.49% 10.83% 1.30% 0.67%

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2012 Levy/2013 Budget 2013 Levy/2014 Budget 2014 Levy/2015 Budget 2015 Levy/2016 Budget 2016 Levy/2017 Budget 2017 Levy/2018 Budget

Debt Service HistoriesObligations vs. Levy

Debt Service Obligations Debt Service Tax Levy

DEBT SERVICE FUND

Bonds Payments vs. Revenues







P&I Debt Payments $3,540,649 $2,141,861 $2,408,828 $2,451,035 $2,442,110 $2,468,494

Taxes $1,669,430 $1,669,430 $1,894,410 $2,099,929 $2,127,127 $2,141,311

BABs Interest Subsidy $31,877 $0 $0 $0 $0 $0

Special Assessments $391,502 $274,922 $259,131 $240,106 $201,383 $167,659

Transfers in from Other Funds $0 $156,551 $254,087 $110,000 $110,000 $146,000

Interest Revenue $2,199 $1,293 $953 $1,000 $3,600 $5,000

Subtotal $2,095,008 $2,102,196 $2,408,581 $2,451,035 $2,442,110 $2,459,970

(Use of) or transfer to Reserves ($1,447,840) ($40,958) $0 $0 $0 ($8,524)

DEBT SERVICE FUND

2013 2014 2015 2016 2017

Equalized Value 686,768,800 719,125,600 744,755,700 802,163,300 839,258,300

2013 2014 2015 2016 2017

Debt Limit 34,338,440 35,956,280 37,237,785 40,108,165 41,962,915

Outstanding Debt 25,696,346 25,934,159 26,401,421 24,741,678 25,466,678

Unused Margin 8,642,094 10,022,121 10,836,364 15,366,487 16,496,237

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

2013 2014 2015 2016 2017

General Obligation Borrowing Capacity

Debt Limit Outstanding Debt Unused Margin

TAX INCREMENT DISTRICT #3 FUND

2018 BUDGET HIGHLIGHTS Total increment valuation of the TID decreased $10,102,400, or 17.93%, to $46,226,400

2017 Village increment decreased $89,220, or 20.92%, to $337,303

Total increment decreased an estimated $233,000 (the County levy was not complete as of the completion of this presentation). The decrease was primarily due to a change in law exempting certain personal property from taxation.

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

2012 2013 2014 2015 2016 2017

Increments for Tax Years 2012-2017

A LOOK AT THE LEVIES AND TAXES

Tax Levy 2013 2014 2015 2016 2017 % Chg '16 to '17

General Fund $ 2,320,197 $ 2,323,240 $ 2,341,784 $ 2,510,293 $ 2,575,079 2.58%

Fire Department 216,000 210,000 210,000 210,000 214,200 2.00%

TIF 312,572 293,411 302,971 429,523 337,303 -21.47%

Debt Service 1,669,430 1,894,657 2,099,929 2,127,127 2,141,311 0.67%

Refuse Collection 346,690 354,978 300,112 300,112 306,114 2.00%

Capital Equipment 17,500 80,985 113,000 100,500 104,000 3.48%

Library 376,728 376,728 429,549 429,549 438,000 1.97%

Total Village Tax Levy $ 5,259,117 $ 5,533,999 $ 5,797,345 $ 6,107,104 $ 6,116,007 0.15%

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2013 2014 2015 2016 2017

Property Tax Levy Composition by Fund 2013-2017

General Fund Fire Department TIF Debt Service Refuse Collection Capital Equipment Library

A LOOK AT THE LEVIES AND TAXES The total property tax levy for Operations and Capital

Purposes increased $86,939 or 2.45%, from the 2016 levy

The Debt Service levy increased $14,184, or 0.67%, from the 2016 levy

The total property tax levy for all Village purposes is $6,116,007 (including Village portion of TID #3)

Total Tax Base (Assessed Value) for 2017 Taxes payable in 2018 is $760,202,300, an increase of $10,957,000, or 1.36% over 2016

Total Equalized Value for 2017 is $839,258,300, an increase of $37,095,000, or 4.62% over 2016.

For Village properties within Waukesha County, the local tax rate is estimated at $8.0548, a decrease of $0.1044 per $1,000 of assessed value, or -1.28% over 2016

For Waukesha County properties, an owner of a $220,000 home in 2017 would pay a Village tax of $1,772.06, a decrease of $22.97 over 2016

For Village properties within Walworth County, the local tax rate is estimated at $7.6342, a decrease of $0.1392 per $1,000 of assessed value, or 1.79% over 2016

For Walworth County properties, an owner of a $220,000 home in 2017 would pay a Village tax of $1,679.53, a decrease of $30.62 over 2016

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2013 2014 2015 2016 2017

Tax Levies 2013-2017

General Fund Levy Total Village Levy

Operations57.77%

Capital1.70%

Debt Service35.01%

TIF5.52%

Composition of 2017 Tax Levy

A LOOK AT THE LEVIES AND TAXES

A Sample of Estimated 2017 Village Taxes

The Village tax represents roughly 35% of the total property tax bill

ASSESSMENT VILLAGE TAXES

2017 2016 2017 % Change

Vermeulen $254,800 $2,078.98 $2,052.36 -1.28%

Johnson $216,900 $1,769.74 $1,747.08 -1.28%

Decker $179,900 $1,467.85 $1,449.05 -1.28%

Winchowky $219,900 $1,794.22 $1,771.24 -1.28%

Penzkover $212,900 $1,737.10 $1,714.86 -1.28%

Klemme $350,500 $2,859.82 $2,823.20 -1.28%

Kettner $313,600 $2,558.74 $2,525.98 -1.28%

CHANGES FROM PUBLISHED BUDGET

GENERAL FUND:Final Budget Total: $4,568,476Public Hearing Notice Total: $4,546,476Difference: $22,000

The General fund budget was increased by the final expenditure restraint figure which was not available when the notice was published. The additional funds were allocated to IT expenditures totaling $11,700; CSO in Police Department $6,460; and Administrator's Professional Services line item $3,840. The funding to offset these additional expenditures will be a reallocation of tax levy from Capital Equipment Fund back to the General Fund. The planned borrowing for capital equipment will be increased to offset the tax levy reallocation so there is not a change in the overall budget for Capital Equipment.

Property Tax Re-Allocation Final Per Public Notice DifferenceGeneral Fund $2,575,079 $2,553,079 $22,000Capital Equipment Fund $104,000 $126,000 ($22,000)

2018 ANNUAL VILLAGE BUDGET

SUMMARY

Staff is presenting a balanced budget that holds to the Strategic Plan and Capital Plan adopted by the Village Board with modest increases to Police Department staffing and maintenance of all other staffing or services, unless otherwise noted.

The 2018 Budget seeks to maximize the Village’s revenue position with respect to Levy Limits imposed by the State of Wisconsin and the Expenditure Restraint Program administered by the State Department of Revenue. Taxes are projected to decline slightly mainly due to a new State exemption in certain personal property taxes.

The 2018 Budget continues to address unfunded the retirement sick-leave payout benefit for all eligible employees hired before 2014.

The budget further maximizes future budget capacity to implement new positions or programs where a demonstrated need exists for the next biennium (2018-19). A Community Service Officer is funded, beginning in July of 2018.


SUMMARY

For several years, we have paid down debt, increased our borrowing capacity and maximized the Village’s position to consider strategic investments, such as 915 Main and Chapman Farms Blvd.

Internal controls and long-term forecasting for operations have led to wage adjustments for employees compensated below market, a “permanent” line item to address the Village’s sick leave benefit liability, and the creation of a Community Service Officer.

We have set our priorities for short term: develop a strategic plan for the Downtown Area, make upgrades to our water services while continuing to fund the maintenance of all Village infrastructure, and assess the need and funding of additional staff.

We have also set longer term priorities like pursuing the creation of an industrial park (among other development opportunities) and implementing the Comprehensive Outdoor Recreation Plan.


IN THE NEAR FUTURE

We will revisit the Strategic Plan to make adjustments where necessary and proactively pivot using what we have learned over the last two years. This will be an opportunity for the Village Board to work with UW-Extension, the staff and the public to discuss the biennial strategy and the current environment. The Elected Officials will then provide strategic guidance to the Village administrator and leadership team.

We will continue looking for opportunities to increase the efficiency, effectiveness, and economy of our services. The leadership team is starting the process of performance measurement to provide us with the tools we need to begin assessing what those opportunities will be.


THANK YOU Department Heads for efforts

in preparing this budget, and Trustees for

their vision and dedication to the Village

of Mukwonago.

Documents

2018 ANNUAL VILLAGE BUDGET...2017/11/09 · 2018 BUDGET OVERVIEW Teaser: A Sample of Estimated 2017 Village Taxes ASSESSMENT VILLAGE TAXES 2017 2016 2017 % Change Vermeulen $254,800