ASSESSED VALUATION FOR AD VALOREM TAXES Tax Year 2012 2013 2014 2015 2016 Budget Year 2013 2014 2015 2016 2017 Real Estate $ 636,010,360 $ 646,392,306 $ 683,602,811 $ 732,599,423 $ 790,639,864 Personal Prop. 15,581,454 14,442,158 12,203,689 10,570,239 10,246,693 Utilities 21,131,085 21,080,450 22,713,533 24,462,050 24,866,944 Total 672,722,899 681,914,914 718,520,033 767,631,712 825,753,501 Percent Increase -2.28% 1.37% 5.37% 6.84% 7.57% Motor Vehicle 82,312,220 83,051,369 86,477,470 89,298,049 * Total Equalized $ 755,035,119 $ 764,966,283 $ 804,997,503 $ 856,929,761 $ 825,753,501 ** * Motor Vehicle figure not available until January of the following year. ** Final Assessed Valuation from County dated Nov. 2016 Real Estate, Pers Prop & Utilities for prior years reflect the Assessed Value sent by County in January of the Budget Year. Page 277
PROPERTY TAX MILL LEVY CALCULATIONS The Johnson County Clerk sends out valuations to the City to use to compute our budget Estimate by July 1. We receive an updated valuation as of November 1. This computation sets the mill levy to compute tax bills. The difference between the two are corrections to errors and adjustments to protested property valuations. July Estimated Valuation was $826,153,729-2016 Final Valuation for 2017 Budget is $825,753,501 2017 BUDGET YEAR July Estimated November Final 3.57% Total 2017 2017 2017 Budget Delinquent Ad Valorem Mill Mill Fund Ad Valorem Tax Taxes Tax Levied Levy Levy General $ 14,761,901 $ 527,000 $15,288,901 18.506 18.510 Public Safety Equipment 598,300 21,359 619,659 0.750 0.750 Bond & Interest 5,863,000 $ 209,309 6,072,309 7.350 7.351 TOTAL $ 21,223,201 $ 757,668 $ 21,980,869 26.606 26.611 Page 278
HISTORY OF TAX LEVIES AND VALUATION GROWTH Property Tax Mill Rates Tax Budget Public Safety Special Employee Bond & Assessed Increase/ % Of Year Year General Equipment Improvement Benefit Interest Total Valuation Decrease Change 1972 1973 7.592 0.242 0.000 0.000 4.918 12.752 42,374,933 5,003,666 13.40% 1973 1974 12.530 0.236 0.000 0.000 4.936 17.702 45,475,218 3,100,285 7.32% 1974 1975 12.002 0.243 0.000 0.000 5.650 17.895 49,121,735 3,646,517 8.02% 1975 1976 9.728 0.027 0.000 0.000 5.472 15.227 54,289,240 5,167,505 10.52% 1976 1977 6.159 0.180 0.101 0.000 6.984 13.424 58,664,691 4,375,451 8.06% 1977 1978 5.059 0.192 0.117 0.000 7.982 13.350 64,414,550 5,749,859 9.80% 1978 1979 5.817 0.165 0.023 0.000 7.337 13.342 68,554,487 4,139,937 6.43% 1979 1980 10.206 0.186 0.099 0.000 5.231 15.722 75,567,455 7,012,968 10.23% 1980 1981 7.010 0.190 0.100 0.000 8.210 15.510 64,846,764 (10,720,691) -14.19% 1981 1982 7.000 0.190 0.100 0.000 7.940 15.230 67,310,093 2,463,329 3.80% 1982 1983 8.040 0.190 0.100 0.000 7.260 15.590 69,211,994 1,901,901 2.83% 1983 1984 6.150 0.190 0.100 0.000 11.210 17.650 70,887,478 1,675,484 2.42% 1984 1985 7.270 0.188 0.099 0.000 9.877 17.434 75,108,320 4,220,842 5.95% 1985 1986 5.017 0.185 0.097 0.000 11.847 17.146 81,399,086 6,290,766 8.38% 1986 1987 7.196 0.190 0.100 0.000 15.392 22.878 84,425,623 3,026,537 3.72% 1987 1988 12.029 0.190 0.100 0.000 15.018 27.337 90,980,252 6,554,629 7.76% 1988 1989 13.758 1.993 0.100 2.247 14.965 33.063 95,502,817 4,522,565 4.97% 1989 1990 7.748 1.122 0.056 1.716 8.428 19.070 173,824,901 78,322,084 82.01% 1990 1991 7.611 1.120 0.056 3.652 8.416 20.855 179,439,210 5,614,309 3.23% 1991 1992 7.591 0.618 0.056 6.780 9.392 24.437 190,898,368 11,459,158 6.39% 1992 1993 7.613 0.620 0.056 6.800 9.420 24.509 192,576,763 1,678,395 0.88% 1993 1994 7.620 0.621 0.056 5.806 10.430 24.533 197,399,599 4,822,836 2.50% 1994 1995 7.612 0.620 0.056 5.800 10.419 24.507 205,322,988 7,923,389 4.01% 1995 1996 6.278 0.581 0.053 6.519 9.771 23.202 224,469,017 19,146,029 9.32% 1996 1997 6.298 0.583 0.053 6.540 9.802 23.276 242,805,708 18,336,691 8.17% 1997 1998 5.417 0.584 0.053 6.942 9.819 22.815 274,332,473 31,526,765 12.98% 1998 1999 5.824 0.584 0.053 6.430 9.815 22.706 318,369,692 44,037,219 16.05% 1999 2000 6.342 0.548 0.050 5.946 9.206 22.092 369,176,878 50,807,186 15.96% 2000 2001 6.368 0.525 0.048 5.400 8.816 21.157 428,014,140 58,837,262 15.94% 2001 2002 6.791 0.505 0.046 5.204 8.496 21.042 472,593,401 44,579,261 10.42% 2002 2003 4.590 0.501 0.046 7.280 8.418 20.835 510,134,179 37,540,778 7.94% 2003 2004 4.592 0.501 0.046 8.284 7.422 20.845 555,212,926 45,078,747 8.84% 2004 2005 4.002 0.501 0.046 8.881 7.426 20.856 607,071,750 51,858,824 9.34% 2005 2006 4.000 0.501 0.046 8.877 7.423 20.847 659,053,180 51,981,430 8.56% 2006 2007 4.633 0.505 0.046 8.940 10.497 24.621 704,893,615 45,840,435 6.96% 2007 2008 5.390 0.552 0.000 8.200 10.510 24.652 739,676,456 34,782,841 4.93% 2008 2009 15.015 0.553 0.000 0.000 9.125 24.693 738,942,161 (734,295) -0.10% 2009 2010 15.019 0.553 0.000 0.000 9.127 24.699 717,093,636 (21,848,525) -2.96% 2010 2011 15.030 0.553 0.000 0.000 9.134 24.717 686,743,405 (30,350,231) -4.23% 2011 2012 15.039 0.553 0.000 0.000 9.140 24.732 688,392,691 1,649,286 0.24% 2012 2013 15.150 0.557 0.000 0.000 9.207 24.914 672,722,899 (15,669,792) -2.28% 2013 2014 16.339 0.909 0.000 0.000 7.711 24.959 681,914,914 9,192,015 1.37% 2014 2015 15.531 0.589 0.000 0.000 8.400 24.520 718,520,033 36,605,119 5.37% 2015 2016 16.331 0.600 0.000 0.000 7.605 24.536 767,631,712 49,111,679 6.84% 2016 2017 18.510 0.750 0.000 0.000 7.351 26.611 825,753,501 58,121,789 7.57% Page 279
2017 BUDGET CAPITAL OUTLAY DETAIL LAND MOTOR OPER. COMMUN. TECHNOLOGY, IMPROV VEHICLES EQUIP EQUIP FURN & EQUIP ITEM DESCRIPTION 54300 54410 54420 54430 54440 GENERAL FUND INFORMATION TECHNOLOGY Communications Equipment $ - $ - $ - $ 16,000 $ - Specialized IT & Computer Equipment 25,000 Total - - - 16,000 25,000 DEVELOPMENT SERVICES Office Furniture 7,600 Total - - - - 7,600 PUBLIC WORKS New Street Inspector Position Equipment 5,000 Total - - - - 5,000 CITY MANAGER'S OFFICE Council Conference Chairs 6,800 Total - - - - 6,800 FIRE Hose Replacement 15,000 Smooth Bore Nozzles 11,500 Total - - 26,500 - - PARKS AND RECREATION Table Replacement - Shawnee Town 1929 16,000 Total - - - - 16,000 GENERAL FUND TOTAL $ - $ - $ 26,500 $ 16,000 $ 60,400 SPECIAL REVENUE FUNDS PUBLIC SAFETY EQUIPMENT FUND Fire Ladder Truck Leases $ - $ 554,214 $ - $ - $ - Fire Operations Equipment 116,000 Fire Light Truck -Ford F550 80,000 Police Replacement Vehicles 310,671 Police In-Car Video/Audio Units 208,000 Speed Enforcement Radar 8,760 Total - 944,885 124,760-208,000 SPECIAL NARCOTICS FUND Vehicle Used (SIU) 5,000 Prosecutor's Office Equipment 1,000 Total - - 6,000 - - Page 280
2017 BUDGET CAPITAL OUTLAY DETAIL LAND MOTOR OPER. COMMUN. TECHNOLOGY, IMPROV VEHICLES EQUIP EQUIP FURN & EQUIP ITEM DESCRIPTION 54300 54410 54420 54430 54440 SPECIAL HIGHWAY FUND Land Improvements 7,150,191 Total 7,150,191 - - - - PARKS AND PIPES FUND Land Improvements Parks 260,000 Total 260,000 - - - - CEMETERY FUND Land Improvement 15,000 Total 15,000 - - - - STORMWATER UTILITY FUND Office Furniture 1,000 Land Improvements 1,127,354 Total 1,127,354 - - - 1,000 EQUIPMENT & FACILITIES RESERVE FUND Move SW to PW City Hall 15,572 Finish Storage Room City Hall 73,050 Extra Furniture Storage Room City Hall 19,500 Parking Lot Improvements - Parks/Rec 43,000 Parking Lot Improvement - Old PD Station 38,000 Parking Lot - PW Service Center 70,000 Parking Lot Improvement - City Hall 35,000 Parking Lot Improvement - FS 71 12,000 Building Roof Improvements 252,654 HVAC Old PD Station 59,218 Carpet City Hall 8,000 Carpet PW Service Center 9,200 Women's Locker Room City Hall 8,000 Fire Suppression City Hall 14,938 Fountain SM PKWY & Nieman 40,000 Women's Locker Room City Hall 8,000 Outdoor Lighting - Civic Centre 90,000 Outdoor Lighting - Fire Station 71 22,500 Outdoor Lighting - Fire Station 73 22,500 Play Structure - Soetaert Aquatic Center (Aquaclimb) 46,100 Sidewalk - Civic Center 40,000 Sidewalk - Station 71 5,000 Skate Park - Swarner Park 75,000 Slides - Splash Cove 59,210 Tile - City Hall Locker Room & Hallway 8,000 Page 281
2017 BUDGET CAPITAL OUTLAY DETAIL LAND MOTOR OPER. COMMUN. TECHNOLOGY, IMPROV VEHICLES EQUIP EQUIP FURN & EQUIP ITEM DESCRIPTION 54300 54410 54420 54430 54440 EQUIPMENT & FACILITIES RESERVE FUND Vinyl Composition Tile - Fire Station 71 16,976 PW - Light Truck 53,000 PW - Heavy Truck 355,000 Parks Mower Attachment 8,000 Parks Seeder 22,512 PW - Message Board 30,000 PW - Mower 10,000 PW - Loader/Backhoe/Trackhoe 108,000 PW - Trackhoe 162,000 Website Redesign 50,000 Lotus Notes - Replacement Microsoft SA 50,000 EDL 50,000 Closet Switches 125,000 Toughbooks 75,000 WAN Switches/Firewall 50,000 Fiber 100,000 Total 1,091,418 408,000 340,512-500,000 ALL FUNDS TOTAL 9,643,963 1,352,885 497,772 16,000 769,400 Page 282
NOTICE OF BUDGET HEARING The governing body of Shawnee will meet on July 25, 2016 at 7:30 p.m. at City Hall, 11110 Johnson Drive, Shawnee, KS 66203 for the purpose of hearing and answering objections of taxpayers relating to the proposed use of all funds and the amount of ad valorem tax. Detailed budget information is available at City Hall and will be available at this hearing. BUDGET SUMMARY Proposed Budget 2017 Expenditures and Amount of 2016 Ad Valorem Tax establish the maximum limits of the 2017 budget. Estimated Tax Rate is subject to change depending on the final assessed valuation. 2017 Prior Year Actual for 2015 Current Year Estimate for 2016 Proposed Budget Year for 2017 Actual Actual Budget Authority Amount of 2016 Estimate FUND Expenditures Tax Rate * Expenditures Tax Rate * for Expenditures Ad Valorem Tax Tax Rate * General 42,172,873 15.531 47,051,625 16.331 64,650,420 15,288,901 18.506 Debt Service 9,846,959 8.400 9,037,976 7.605 8,829,600 6,072,309 7.350 Public Safety Equipment 1,116,334 0.589 1,113,781 0.600 1,296,993 619,659 0.750 Special Highway 3,576,584 6,867,306 11,991,806 Special Parks & Rec 163,500 448,100 349,330 Special Alcohol 285,994 322,380 621,123 Parks & Rec Land Use 80,500 321,925 Transient Guest Tax 315,800 471,600 684,832 Parks & Pipes 1,289,815 2,459,100 1,592,740 Cemetery 20,080 25,000 191,765 Stormwater Utility 2,375,253 2,690,841 4,281,479 Public Safety Sales Tax 1,528,385 1,436,880 1,737,810 Neighborhood Revitalization 232,992 275,771 398,402 Equip & Facilities Reserve 1,280,770 2,046,461 2,628,734 Economic Development 1,608,389 2,757,209 3,985,938 CID/TIF/TDD 298,567 808,750 1,381,859 Special Narcotics 31,654 25,500 13,263 Totals 66,143,949 24.520 77,918,780 24.536 104,958,019 21,980,869 26.606 Less: Transfers 4,652,540 4,261,298 4,763,066 Net Expenditure 61,491,409 73,657,482 100,194,953 Total Tax Levied 17,614,376 18,834,614 xxxxxxxxxxxxxxxx Assessed Valuation 718,520,033 767,873,433 826,153,729 Outstanding Indebtedness, January 1, 2014 2015 2016 G.O. Bonds 69,075,000 64,815,000 52,545,000 Revenue Bonds 0 0 0 Other 96,151 0 0 Lease Purchase Principal 2,084,041 1,711,521 1,711,521 Total 71,255,192 66,526,521 54,256,521 *Tax rates are expressed in mills Stephen Powell City Official Title: City Clerk Page 283
County Clerk's Budget Information for the 2017 Budget SHAWNEE CITY Valuation Information as of July 1, 2016: Estimated Assessed Territory Property with Valuation Added changed use Real Estate 790,806,346 826,793 Personal Property excludes penalties 10,480,439 State Assessed 24,866,944 Total 826,153,729 New Improvements 10,685,119 Personal Property excluding oil, gas, mobile homes & penalties 10,480,439 (use this amount on Computation to Determine Limit for 2017 Budget, Line 5a) Actual Tax Rates Levied for the 2016 Budget: Fund Rate General 16.331 Law Enforcement 0.600 Bond & Interest 7.605 Total 24.536 Final Assessed Valuation from the November 1, 2015 Abstract 767,631,712 Personal Property excluding oil, gas, mobile homes & penalties for 2015 10,800,710 (use this amount on Computation to Determine Limit for 2017 Budget, Line 5b) Gross Earning (Intangible) Tax Estimate Neighborhood Revitalization District: Valuation Subject to Rebates 2,401,538 June 27, 2016 Provided by: John A. Bartolac, Clerk Date Name of County: Johnson Page 284
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October 31, 2016 TO: FROM: SUBJ: City Clerk of Shawnee John A. Bartolac, County Clerk 2016 Tax Levy Rates Budgets for 2017 on file in this office have been audited per K.S.A. 79-1965. Listed below is the final 2016 tax levy rate expressed in mills per $1,000 assessed valuation for your city. Levies for each fund are computed on the applicable valuation of $ 825,985,702. Please forward a copy of this information to your city administrator and anyone involved with the budget preparation. FUND TAX RATE LEVY General 18.510 Bond & Interest 7.351 Public Safety Equipment 0.750 TOTAL 26.611 Page 286