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HomeMy WebLinkAbout04/27/2023 - Meeting Materials Salt Lake City Public Utilities Advisory Committee Meeting April 27, 2023 FY24 PropertyTax Certified Rate Increa Proposal Background on Budget Process MAR 27 APR 17 71 entative Open public Pos FY24 Open public revenue and meeting Tentative meeting ex enses Work Session Budget on FY24 Tentative projections Website Proposed Presentation Budget certified tax rate on FY24 Adopted by the of 0.00035 Budget Board FY24 Escalating Costs and Capital Needs for Aging Infrastructure Long-TermIn—crease from" — Annual Cost Prior Year Financial Impact Cottonwoods Connection Project $2,276,800 $2,276,800 $34.4 Million Purpose:Required project to address aging (Repayment of 30 yr. infrastructure and Salt Lake Aqueduct seismic and bond) other elements of resiliency Deer Creek Dam Intake Project $1,240,000 $1,240,000 $37 Million Purpose:Required project to address aging (30 yr. repayment) infrastructure and Salt Lake Aqueduct seismic and other elements of resiliency Jordan Aqueduct/ Jordan Valley Water $4,353,070 $735,541 $35.5 Million Treatment Plant Capital & O&M Costs (10 yrs. of capital Purpose:Projects to address aging infrastructure that projects) delivers water to Northwest quadrant of Salt Lake City. Central Utah Project OM&R Costs $1,501,500 $115,500 $6.9 Million Purpose:Expenses related to the District's (forecasted target investment in Central Utah Project water. increase) � 1 $4,367,751 • Million Property Tax Evaluation ffAX Review of Property Tax Analysis Alternatives • Comprehensive analysis in 2015 • Updated analysis in 2023 - - 2023 Analysis considered the following: 100000000 • Financial impacts to the District if property tax revenues were eliminated. 0000 • Potential rate increase for Salt Lake City and Sandy City to make up for the lost property tax revenue. Summary: • Impacts to various types of customers to see The District would see a loss which land use types will pay more and which of $11.7 million in property tax will pay less. revenues and would need to recover the losses through raising water rates. FY24 Tentative Budget Review of certified rate increases • District's last property tax increase occurred in 2008. • In 2008, the rate was set to 0.00035. • Rate has eroded as the value of properties has increased. • Salt Lake City current tax rate is 0.000212. • FY24 budget proposes an increase (or reestablishment) to 0.00035. Certified Tax Increase with Value increase to Rate 0.00035 tax property owner I rate Salt Lake City 0.000212 65.09% $316,800 $43.72 Sandy City 0.000221 58.37% $345,455 $44.56 Three Revenue Alternatives N • No property tax Increase Increase > • 13.5% water : property tax in property tax in rate increases FY25 FY25 beginning in 6% water rate CO� Maintain 3% i FY25 through i increases i water rate N FY27 N beginning in increases a-- Proceed with a-- FY28 a-- Delay Q Cottonwoods Q Proceed with Q Cottonwoods Connection Cottonwoods Connection Project in FY24 Connection Project until Project in FY24 FY25 Budget Process Timing Considerations August 2023 Certified tax June 2023 , rate hearing • Board meeting to Adoption of approve FY24 final tax rate budget. and FY24 May 2023 • Certified tax budget. rates must be • Meetings with approved by April 2023 member cities. June 22 1"• Board approval •Tentative budget March 2023 of the tentative public hearing. •Work Session budget Discussion on Budget. Open public meeting