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HomeMy WebLinkAboutDecember 4, 2000 Truth in Taxation Mayor Gary L Peterson CITY Of COLUMBIA HEIGHTS Donald G. Jolly Marlaine Szurek 590 40TH AVENUE N.Ir., COLUMBIA HEIGHTS, MN 55421-3878 (6 '12) 782-2800 TDD 782-2806 Julienne Wyckoff John Hunter Please note: City Hall Phone Numbers have changed. New numbers are: Main Number (763) 706-3600; TDD (763) 706-3692 Cify Manager Walt Fehst ADMINISTRATION NOTICE OF SPECIAL MEETING Notice is hereby given that an Oj~cial Meeting is to be held in the CITY OF COL UMBIA HEIGHTS as fouows.' Meeting of: Date of Meeting: Time of Meeting: Location of Meeting: Purpose of Meeting: COLUMBIA HEIGHTS CITY COUNCIL DECEMBER 4, 2000 7:00 P.M. CITY COUNCIL CHAMBERS TRUTH IN TAXATION HEARING A GENDA 1. Call to Order - Roll Call , Presentation of 2001 Budget and Tax Levy Information Walter R. Fehst, City Manager and William J. Elrite, Finance Director, will present information. MOTION: Move to schedule the date for the adoption of the city budget and tax levy for December 1 lth at approximately 7:00 p.m. in the City Council Chambers. 3. Adjournment The City of Columbia Heights does not discriminate on the basis of disability in the admission or access to, or treatment or employment in, its services, programs, or activities. Upon request, accommodation will be provided to allow individuals with disabilities to participate in all City of Columbia Heights' services, programs, and activities. Auxiliary aids for handicapped persons are available upon request when the request is made at least 96 hours in advance. Please call the City Council Secretary at 706-3611, to make arrangements. (TDD/706-3692 for deaf or hearing impaired only) THE CITY OF COLUMBIA HEIGHTS DOES NOT DISCRIMINATE ON THE BASIS OF DISABILITY IN EMPLOYMENT OR THE PROVISION OF SERVICES EQUAL OPPORTUNITY EMPLOYER City of Columbia Heights Troth in Taxation Hearing on the 2001 Proposed Budget and Property Taxes December 4, 2000 PUBLIC HEARING ON THE 2001 PROPOSED BUDGET AND PROPERTY TAXES Table of Contents 2001 Budget Message .........................................................................................................1-1 2001 All Budgetary Funds Expenditures By Functional Area .........................................1-12 2001 All Budgetary Funds Expenditures By Classification .............................................1-13 Major Expenditure Increases ............................................................................................1-14 Proposed Property Taxes ..................................................................................................1 - 15 Changes in State Aid ........................................................................................................1-16 2001 General and Library Fund Expenditures by Functional Area ..................................1-17 Changes in Tax Levy 1998-2001 ......................................................................................1-18 Class Rate Percentages by Real Property Type ................................................................1-19 Where Your Property Taxes Go ........................................................................................1-20 What will $27 a Month Buy? ............................................................................................1-21 CITY OF COLUMBIA HEIGHTS 2001 BUDGET MESSAGE This budget message accompanies the 2001 budget document distributed to the City Council and available to the public. Overview Budget Highlights Expenditures: As reflected in the budget, departmental budgets for tax-supported funds went up by less than 1%. This was primarily due to holding the line on all increases. The following chart shows the major expenditure increases: Fire Parks Weed Control Finance Streets Recognition/Special Events General Government Building Tree Trimming Street Lighting City Manager Traffic Signs & Signals Murzyn Hall 2000 Budget 769 507 638 648 8 981 549 621 638 438 47 528 125,900 42,940 121,875 388,852 67,375 243,692 2001 Budget 805,299 655,869 24,237 563, 138 643,549 52,220 130 000 46 948 125 489 391 945 70.452 246.166 Increase/Decrease from 2000 35,792 17,221 15,256 13,517 5,111 4,692 4,100 4,008 3,614 3,093 3,077 2,474 The other two major sources of state revenue to the City of Columbia Heights are Homestead and Agricultural Credit Aid (HACA) and Local Government Aid (LGA), The following chart shows the increases in these state aids for 2001 compared to 2000. 2000 Budget 2001 Budget HACA 1,004,122 1,004,368 LGA 2,325,029 2,385,618 Total 3,329,151 3,389,986 Increase from Prior Year 75,600 60,835 In addition to state aid, the next major source of revenue for the govemmental funds is property taxes. In this area, the state legislature has made several changes since 1997. These changes involved a new class rate structure, which significantly shifted the property tax burden from commercial industrial property to residential property. In.addition to this, the state legislature imposed property tax levy limits on the City for the years 1998 through 2000. With these property tax levy limits, the City was severely restricted as to the revenue it could generate to cover essential expenses. The following chart shows the breakdown of the City's levy for the years 1999 and 2000, and the proposed levy for 2001. As the chart reflects, the City's levy increase for the years 1999 and 2000 was very minimal. To finance expenses in these years, the City relied heavily on reserves that are accumulated in the City's general fund balance. At the present time, all excess reserves have been utilized and it is essential that the City realize a significant property tax increase to fund the 2001 budget. The total of the property tax increases for the last three years is also reflected in the following chart and shows an average three-year property tax increase of 4.4%. PROPOSED PROPERTY TAXES, 1999 - 2001 1999 2000 2001 Library EDA General Fund Total Levy Area Wide (Fiscal Disparities) Local Levy 467,518 500,244 547,767 111,048 119,296 119,295 2,660,059 2,676,416 2,958,490 3,238,625 3,295,956 3,625,552 895,985 922,696 930,332 2,343,540 2,373,260 2,695,220 Total Three-Year Levy 9,736,015 Levy Increase from Prior Year Percent of Increase 37,191 57,331 329,596 424,118 1.2% 1.8% 10.0% 4.4% The next major factor in the property tax formula was the state legislature's restructuring of class rate percentages for real property taxes payable in 1998, 1999 and 2000. Although the changes were made to the class rate structure in these years, they will affect property taxes paid in future years. The major change was a significant shift in the tax capacity value from commercial industrial and residential non-homestead to residential homesteaded property. As you can see from the following chart, there is a slight reduction in tax capacity rates for homes over $76,000. The reduction is from 2% in 1997 to 1.65% in 2000. However, there is a more significant reduction for commercial industrial property and residential non- homesteaded property. The net result is that a significant amount of the tax revenue previously paid by commercial industrial properties and residential non-homesteaded properties is now picked up by homesteaded residential properties. 1-2 CLASS RATE PERCENTAGES BY REAL PROPERTY TYPE TAXES PAYABLE 1997, 1998, 1999, 2000 AND 2001 Real Property Description Residential homestead First $72,000 Over $72,000 First $75,000 Over $75,000 First $76,000 Over $76,000 Commercial-Industrial and public utility First $100,000 Over $100,000 First $150,000 Over $150,000 Residential non- homestead, 1 unit First $72,000 Over $72,000 First $75,000 Over $75,000 First $76,000 Over $76,000 Residential non- homestead, 2-3 units Residential non- homestead 4 or more units Payable 1997 Class Rate Payable 1998 Class Rate Payable 1999 Class Rate Payable 2000 and 2001 Class Rate 1.00% 2.00% 1.00% 1.00% 1.85% 1.70% 1.00% 1.65% 3.00% 4.60% 2.70% 2.45% 2.40% 4.00% 3.50% 3.40% 2.30% 2.30% 1.90% 1.25% 2.10% 1.70% 1.20% 1.65% 2.30% 2.10% 1.70% 1.65% 3.40% 2.90% 2.50% 2.40% Economic Environment As indicated in the Moody's Municipal Credit Report for the City of Columbia Heights, our finances remain satisfactory with reasonable General Fund reserves. As a result, the City has maintained an A1 bond rating. Our revenue structure is somewhat vulnerable to economic pressure since approximately 42% of our General Fund revenue base comes from state, homestead, and local governmental aid, and 36% of our General Fund revenue base is from local property taxes. As these aids and the City's property tax revenue are received in the last six months of the year, the City has been maintaining a cash flow fund balance equal to 40% of the General Fund operating budget. Subsequently, although it may appear that we have a significant fund balance reserve, it is actually dedicated to cash flow purposes. The City's primary source for increased revenue is through property tax levies. Over the past several years, the City Council has maintained a very conservative profile in increasing taxes by minimal percentages. To maintain the quality of services provided to the residents of Columbia Heights, it may be necessary to develop a policy of a slightly higher property tax increase. However, due to the state imposed levy limits for 1998 through 2000, the City was restricted from implementing minimal property tax increases. As a result of this legislative restriction, the City was forced to implement a higher property tax levy for the 2001 budget. However, even with the larger increase for the 2001 budget; the average three~year increase in property taxes was only 4.4%. As part of the City's property tax revenue, the City does receive an area wide fiscal disparities tax distribution from commercial property in other communities. The basis of this area wide fiscal disparities property tax distribution is to collect property taxes on commercial property throughout the metropolitan area and then redistribute this area wide property tax to communities such as Columbia Heights, which has a limited commercial property tax base. Under the fiscal disparities area wide tax system the City of Columbia Heights benefits significantly. It is projected that the City of Columbia Heights will receive over $930,000 in 2001 from tax on commercial property in other communities. 1-4 Significant Highlights on Expenditures by Functional Area Administration The Administration function includes Mayor, City Council, City Manager, assessing, and legal. The total proposed 2001 budget is $949,959, which is an increase of $5,163 over the 2000 adopted budget of $944,796. The largest concentration of this increase is in personal services, which is up $4,173 due to wage increases and movement of employees through the pay plan. It should be noted that this amount does not include wage increases for the year 2001 as union contracts have not been settled. Another item of significance is $21,500 in the Mayor/Council budget for contingencies. It is estimated that approximately $10,000 of this amount will be used if the council decides begin publishing council minutes or regular media updates in a local newspaper. The remaining amount is for general contingencies and unknowns that may come up during the year. Another item in this functional area is the continued increase of legal expenses. Staff is recommending that the legal budget be reviewed during 2001 with consideration being ADM INIST RAT ION EXPENDITURE SUM MARY 1,000,000-r' 900.000j- 800,000 700,000 - 600,000 1998 1999 2000 2001 at Personal Service~ rl Supplies BOther Swvices & Charges ICapital Outlay EiConl ingertcies & Transfers given to hiring in-house legal staff, contracting separately for civil process and prosecution, and soliciting requests for proposals for the provision of other legal services, Community Development This functional area covers all services previously provided by the Housing & Redevelopment Authority in addition to expanded areas of economic development and building inspection services. The specific departments covered am building inspections, administration, Community Development Block Grant, Parkview Villa, Economic Development Authority, Housing Redevelopment Authority, multi-use redevelopment, and some miscellaneous housing programs. This functional area of the City was created in 1996 with the establishment of the EDA and the transfer of previous HRA staff to the EDA as a City department. In recent years this budget has seen several changes and modifications with the increases and decreases to the Community Development Block Grant and Home programs, along with significant changes in the Section 8 Housing program. During the year 2000 the Section 8 program was transferred back to Metro HRA, freeing the City of any and all responsibilities for the administration of that program. In addition to this, the MHFA loan program was contracted to an outside agency to manage. COMMUNITY DEVELOPMENT EXPENDITURE SUMMARY 1998 1999 2000 IPemonal Services aSupplies lOther Services and Charges atCapital Outlay gContingencies & Transfers ~:'~ 2001 ]-5 Finance Department This functional area covers elections, finance, information systems, and utility billing administration for the water, sanitary sewer, storm sewer, and refuse departments. The total budget increase for 2001 is $20,577. This increase does not include cost of living pay increases, as union contracts were not settled~.2oo.0oo/:., ~: at the time the budget was developed. The most significant 1,ooo.ooo/-: items of note within this budget are within the IS Department.aoo During the year 2000, several significant advancements were coo made in the City's networking system which included the 4oo upgrading of file servers and computers to pride employees 2oo with faster, more reliable access to information. Additionally, 0 2000 saw the implementation of the GroupWise program which leas 1999 2000 provides efficient e-mail and calendar services to all computer=P. rso..,s~..s...,,. BCont~ngencies & Transfers users. The e-mail system under GroupWise is linked to the .o~.,s~..o.dc.~..c.,,=,ou.y Internet to allow for sending and retrieving e-mail over the Internet. Possibly the most significant item was the FINANCE EXPENDITURE SUMMARY 2001 coordination between the IS Department and the Special Projects Coordinator to establish a city Web site. The Web site presently allows for basic City information but the plan is to significantly expand the Web site in 2001 to give Intemet users greater access to city information. The most significant budget reduction item for 2001 is in the Election Department. Since the City has gone to even year elections, there is not an election budget for 2001. This results in a savings of approximately $37,000. With the change to even year elections, this is the amount the City saves on a bi-annual basis. Fire This functional area is comprised of the Fire and Civil Defense departments. Overall total expenditures increased by $31,555. The most significant item in the Fire Department budget for 2001 is the purchase of an SUV to replace old engine number 6. This will be used by the firefighters for daytime inspections, medical900,000- calls, and transportation to and from emergency scenes. This .oo,ooo-, 700 will significantly lower maintenance costs and reduce wear on the City's ambulance. It will also extend the life of the 5oo.ooo-1 [] ambulance from 5 to 8 years. The replacement life of an SUV ;::::::q should be 10 years. The other major cost item is the purchase ~:::::; q · of a new, large capacity washing machine for turnout gear o- purposes. The current washer will not wash a complete set of 1998 1999 turnout gear and is in need of significant repair. The Fire Department takes the tumout gear to Fridley Fire to wash. This -,.,.. s.. practice is basically unacceptable as it consumes a significant lo~s.-,,i,=.acr,..o. ICapitelOuliay mConlingencies&Tranlers amount of time and gear frequently is not washed as regularly as needed. In the 2000 budget the Fire Department was allocated $10,000 to update the current self-contained breathing apparatuses (SCBA). After careful consideration, the Fire Chief decided that spending $10,000 to update five-year old equipment would not be in the best interest of the department. It is his recommendation to allocate the funds to the 2005 budget, at which time the SCBA's will be replaced with new ones. FIRE EXPENDITURE SUMMARY [] _ 2000 2001 ]-6 Genera/Government This functional area as a grouping was created new for the 1998 budget process. It is a collection of all the departmental areas that are not specifically assigned to one division head. This functional area includes the following departments: general government buildings, recognition/special events, contingencies and transfers, cable television, refuse, funds, and hazardous waste. The most significant reduction in this functional area for 2001 is in the General Fund Transfers budget. The 2000 budget included several one-time transfers, the most significant of which was $181,378 to the Community Development Department to cover their over-expending deficits for 1998, 1999 and 2000. It also included a $256,800 transfer to the Park Capital Improvement fund. This fund provides funding for improvements in the city park system. The last one-time item in the 2000 budget was $150,000 transferred to the General Government Buildings budget for the new telephone system. With the elimination of these one-time transfers, the transfers for 2001 amount to $400,000, with the largest single transfer being $250,000 to fund the Community Development Department. GENERAL GOVERNMENT EXPENDITURE SUMMARY 3.500,000-/ · 3,000,000 / ' ;' 2,500,000 ' 2,000,0~ '/'" . 1,500,000 1,000,000 ' ' 500,00 - . : . 1998 1999 2000 2001 Library The City's library is located at 820 40th Avenue. The library's main goal is to provide free access to informational and recreational materials for the patrons in a pleasant environment conducive to the acquisition of knowledge. A variety of library- related programs (e.g. storytimes, reading clubs, filmtimes, homebound delivery, etc.) are offered for patrons of all ages from preschool through senior citizen. As a city-supported library, Columbia Heights participates in the MELSA regional system through a contract with the Anoka County library system, State-wide Borrowers Compact, and METRONET. This enables Columbia Heights patrons to gain access to special services and scholarly materials available to other participating libraries. For 2001, the library budget is up $31,554. The major areas of increase in the budget are personal services, $3,919; other services and charges, $7,865; capital outlay, $7,400; and _=~,:~c~ contingencies and transfers in the amount of $11,865. Included in that amount is a provision for pay increases in 2001, as union contracts had not been settled at the time the budget was completed. The primary funding for the library is through property taxes, which are $547,767 or an increase of $47,523 over the 2000 budget. Other major revenue items in the budget are charges for services, $6,575; fines and forfeits, $15,000; and interest on investment eamings of $2,500. For 2001 the total proposed revenue for the library is $571,842. LIBRARY EXPENDITURE SUMMARY 60C),000~~;~ 500,000 ' 400,000 300,000 / i 0-' 1998 1999 2000 2001 1-? Liquor The liquor function is comprised of three liquor stores, Top Valu I, Top Valu II, and Heights Liquor, along with a capitalLIQUOR equipment replacement fund for each of the three stores. Top EXPENDITURE SUMMARY Valu I is located at 4340 Central Avenue. This store opened in November of 1984 and was the City's first endeavor into a large volume discount liquor operation. Since it's opening it has been very successful. The City's second endeavor along this line was Top Valu II at 2241 37th Avenue. This store follows the same concept as Top Valu I and opened in April of 1994. As this store is located in a lower traffic area, its growth has been slower but very steady. Each year it shows a progressive increase in sales and profitability. With the opening of the new Cub store at Apache Plaza, we have seen a significant increase in business and profitability. Heights Liquor is the third store and is located at 5225 University Avenue. This store was opened in 1964 and has remained a small, traditional liquor aContingendes & Trandem store. It does not operate on a high volume discount basis. Markups are higher at this store, along with profitability, which is due primarily to taking advantage of high volume purchasing discounts based on the volume purchased at Top Valu and the lower overhead expenses of a city-owned operation. The net result is that for a small, , = ,::::-:, 1,200,O00J ":::Z;'': :: 600,000 400,000 /III '"'":;: !. ! 1998 1999 2000 2001 traditional liquor store, Heights Liquor is the City's most profitable store. As this store was built in 1964, it no longer meets the needs of the City's liquor operation. It is far too small to service the customer base that frequents the store. In addition to this, due to being adjacent to a residential neighborhood, we have received several concerns regarding the high traffic pattern. It is staff's recommendation that a new store be constructed in this area that will accommodate the high-volume business we are experiencing and better facilitate the needs and concerns of the residents. Police This functional area is comprised of the Police Department, animal control, DARE, and capital equipment replacement. The most significant item in this budget is personnel costs. Over the past several years department staffing has been increased from 22 sworn officers to 26 through the addition of three officers by federal grants, and one additional officer over and above the grant requirements. In 1999 all grant funding and the requirement to maintain this staffing level ended. The City Council needs to address the increased staffing level in the Police Department. Without the continued grant revenue, the addition of four sworn officers is a significant increase in the Police Department budget. For 2001 the total projected personnel costs in the Police Department budget are $2,119,703. This is after the City Manager reduced the department staffing by one community service officer. POLICE EXPENDITURE SUMMARY f" 1998 lg~ 2(X)O 2001 However, the City Council chose to add the community service officer back to the budget. Other areas of significant budget increases in the proposed 2001 budget are supplies, which increased by $14,050, and other services and charges which increased by $13,123. Total 1-8 capital outlay is down by $41,750, which does result in a total Police Department budget decrease of $44,060. Some of the significant areas of change in the budget are that general personnel services shows a slight decrease due to the number of officers who retired or resigned in the past year. The personnel budget does show an increase of $1,320 due to adding one additional corporel position. The reason for this was to help provide the department around the clock supervision. With the number of young, inexperienced officere in the field, it is critical that we have this supervision available as much of the time as possible. This change is not the addition of a new position but merely upgrading a current officer to the level of corporel. Also included is $2,450 to cover the cost of sending the support services supervisor to the annual Visions software conference which will help to keep the department up to date on the new Records Management system. Repair and Maintenance Service costs went up $3,000 which reflects the cost of the new T1 telephone line that is used to connect the department to the State of Minnesota and also one-half year maintenance on our shared digital fingerprinting equipment purchased with the Fddley and Spring Lake Park Police Departments. The final significant item is $4,000 budgeted for building improvements, which include new carpet and tile for the Police Department. I Public Works This functional area is comprised of several departments crossing severel funds. One of the significant advantages of the functional area budget format adopted in 1998 is that it shows the entire Public Works function in one area. Areas covered are engineering, streets, weed control, parks, tree progrems, water utility, sewer utility, garege, and capital equipment replacement funds for the Public Works operetion. The total Public Works budget for 2001 is $7,247,426 compared to a 2000 budget of $7,670,063. The major area of decrease was in capital outlay. Items of significant interest in the 2001 Public Works Department are detailed as follows. The first item is in relationship to state aid construction. In 1999 the City was asked by the Office of State Aid to provide a detailed five-year progrem explaining how Columbia Heights plans to spend down its excess Minnesota state aid fund balance. Consistent with that request, a five-year plan was developed. The year 2001 state aid construction budget PUBLIC WORKS EXPENDITURE SUMMARY 1998 1999 2000 2001 mPersonal Services nSt~plies mOth~ Services and Charges ICapital Outlay i3 Conlingenciee & Trwtsferi follows that plan and primarily is represented by Centrel Avenue reconstruction, retaining wall construction, and seal coating of state aid streets west of Centrel Avenue. In the infrastructure fund the rehabilitation of city streets east of Centrel Avenue, which is covered by zone 5, is planned for construction in 2001. Now that MnDOT has certified that our state aid system is complete, state aid money will be available to assist with the reconstruction of non-state aid streets. The centrel garege is another major aspect of the Public Works budget. This fund currently provides for the maintenance of approximately 300 pieces of equipment in addition to housing engineering and public works staff. With the 2001 budget, a plan is being implemented to set aside funds to begin overdue maintenance and renovation of the building. It is the intent to set aside money for two to three years to start these improvements with the possibility of bonding for the total project to be completed in approximately three years. Recreation Recreation is comprised of several departments including RECREATION administration, youth athletics, youth enrichment, adult athletics, traveling athletics, Back to the Parks program, trips and outings, EXPENDITURE SUMMARY senior citizens, and Murzyn Hall management. One item of significant note in Recreation is that the Senior Citizen program "',"'~ :~::! i:'! :~::E~:: ::::':'- ~:" has grown tremendously. Because of this growth, the budget has increased for funding of the Senior Exercise program and supplies to accommodate the growing number of participants. The Youth Athletics budget is relatively the same as it was in 2000. The main reason this budget has not increased is due to the contributions of the Columbia Heights Athletic Boostere. The majority of equipment purchased for this program is paid for with the money the boosters donate. The Adult Athletics program has had an increase in staffing with the anticipation of expanding 199~ 1~1 2000 2001 the programs we offer. Some of the programs we are -,.~,~s~.. as.,. I considering expanding are adult sand volleyball, indoor volleyball, and broomball. The Youth Enrichment budget has increased by $1,340. This increase is due primarily to summer staff annual wage increases. Youth Enrichment Special Events programs have been well attended and are a large part of this budget. The Puppet Wagon, which has been a huge success, is funded under this program. The Traveling Athletics budget has a decrease of $1,131 for 2001. The major areas of change are in memberships and expert and professional services. Due to the fact that we have fewer participants in traveling athletics we are registering fewer teams. This accounts for a budget decrease of $2,500. At the same time, expert and professional services has increased by $1,100 due to the fact that we are now having a Professional Officials Association provide officials for all of our traveling games. The Murzyn Hall budget for 2001 has increased by $29,474. Personnel services has been increased due to step increases for our part-time custodial staff. Building improvements has $2,000 budgeted for the installation of magnetic door holders. Other significant items are the anticipated purchase of a stove in the kitchen for $3,300 and new scheduling software for $2,500: Conclusion The above narrative should give an overview of the most salient changes and assumptions included in the budget. As much as feasible this is a hold-the-line budget. Property taxes have seen a significant increase due to state-imposed levy limits for the past three years. However, looking at the overall average of property tax increases for the past three years, the percentage is relatively low at 4.4%. The budget does give high priority'to public safety efforts for the continuation of a high-staffing level in the Police Department. Even with tight budgets, the City has put forth every effort to continue to fund the one community service officer and the three additional police officer positions that were established under federal grants, and to fund the 26th officer position that was an add-on above the number of officers provided by federal grants. The cost to the City to maintain these positions in salades and benefits is over $256,000, when you include uniform and vehicle expenses for these positions the total is basically equivalent to the City levy increase. In essence, if the City chose not to maintain these positions, there would not be a need for a levy increase. Included with this budget document are summary schedules for revenues and expenditures, personnel, and the detailed capital budget requests. These are 1-10 intended to provide an overview of the total City budget. Each functional section and department within the budget includes a narrative of the departments' major goals and objectives. The budget process is a major undertaking by City staff and the City Council, which requires a great deal of work performed by all involved to bring the process to a successful conclusion. I extend my appreciation in this endeavor to all department directors 'and their staff, and a special thanks to Barb Kelzenberg, Gary Braaten, and Sue Schmidtbauer for their time in compiling the budget and their extensive efforts in ensuring the accuracy of the entire document. This is a very trying and exhausting endeavor, and their extensive efforts are greatly appreciated. 1-11 13<1: Z W LL_ (/) C 0 LL! C:~ C::) iii i 0 0 0 0 0 0 0 0 0 0 O0 ~1'~!' O0 ~0 ~0 O~ O0 O0 O0 O0 O0 O0 O~ ~ 0 ~. ~ i ~o°°o.oo°o°o°o'i oooo ~ ~LZO~OLZO S"O~O ~ZOi~OLZ-O 0 0 WHAT WILL $27 A MONTH BUY? (Based on 2001 Property Tax) Telephone $27 a Month Buys Quality and Quantity in the City of Columbia Heights Dinner for 4 Garbage Pick-Up Columbia Heights City Services Cable TV Parks Streets Police Fire The average home in Columbia Heights pays $27 per month in city real estate taxes. The average Columbia Heights' resident will spend $27 every month on various services and pleasures, i.e., pizza and pop for four at a local restaurant, basic cable TV for the family, monthly phone services, etc. The best value for your money in Columbia Heights is still all of the city services that $27 of your monthly property tax will buy! (Based on a $94,300 home in Columbia Heights.) 1-21