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2018 Adopted Budget

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2018 Adopted Budget City of Wauwatosa 2018 Adopted Budget JULIA AT SUNSET @ COUNTY GROUNDS GOODNIGHT, TOSA ROB SANDERS ROB PETRIE MENOMONEE RIVER REFLECTIONS TOSA TONIGHT SHANE FELL JESSICA PATE TOSA LIFE PHOTO CONTEST WINNERS WAUWATOSA - It's A Way Of Life TABLE OF CONTENTS Introduction Page Fire Page Taxation by Taxing District i Fire Department 109-114 Tax Levy & Rate History ii Fire Equipment Reserve 115-116 Revenue and Expenditure Charts iii Full Time Equivalency Employment iv Public Works Page Levy Analysis v Public Works 117-132 Public Works Building Equipment General Government Page Solid Waste Management Common Council 1-2 Forestry Youth Commission 3-4 Public Works Facilities-Outside Senior Commission 5-7 Roadway Maintenance Mayor 8-11 Public Works Operations Administrative Services 12-21 Traffic Control Adminitration Electrical Services Attorney Public Works Building Reserve 133-136 Human Resources Municipal Complex 137-139 Municipal Court 22-24 Fleet Maintenance Reserve 140-148 Clerk and Elections 25-29 Parks Reserve 149-151 Finance 30-38 Comptroller Benefits Page Purchasing Wisconsin Retirement System 152 Treasurer Social Security 153 Assessor 39-41 Worker's Compensation 154-157 Development 42-61 Dental Insurance Reserve Fund 158 Historic Preservation Health/Life Fund 159-163 City Planning Economic Development Utilities Page Building Regulation Sanitary Sewer Reserve 164-167 Weights and Measures Storm Water Management Reserve 168-171 Property Maintenance Program Engineering Non-Department Page Community Development Block Grant Contribution for Uncollectables 172 Redevelopment MADACC 173-174 Community Development Authority Internal Granting 175-184 Public Health 62-74 Unallocated Revenues 185-190 Information Systems and Reserve 75-78 Remission of Taxes 191-192 Crossing Guard 79-81 Library and Library Pictures 82-87 Other Funds Page Tourism Commission 88-95 Debt Service 193-196 General Liability 197-199 Police Page Tax Increment Districts 200-214 Police Department 96-106 Police Complex 107-108 Other Budget Summary 1-16 Consolidated Fee Schedule 1-19 Taxation by Taxing District* Average Residential Property 2013 2014 2015 2016 2017 State $ 37.53 $ 34.78 $ 37.57 $ 38.45 $ 38.49 Milwaukee County $ 1,115.69 $ 1,051.37 $ 1,129.17 $ 1,163.18 $ 1,155.98 MMSD $ 359.34 $ 348.97 $ 379.65 $ 395.28 $ 397.10 MATC $ 468.42 $ 435.95 $ 281.24 $ 284.85 $ 285.72 School District $ 2,127.30 $ 1,919.58 $ 1,863.45 $ 1,882.06 $ 1,957.62 City of Wauwatosa $ 1,738.73 $ 1,675.64 $ 1,698.16 $ 1,669.60 $ 1,689.03 Gross Tax $ 5,847.01 $ 5,466.29 $ 5,389.25 $ 5,433.42 $ 5,523.94 State Credit $ (308.14) $ (293.18) $ (289.84) $ (324.60) $ (311.38) Net Tax $ 5,538.86 $ 5,173.11 $ 5,099.41 $ 5,108.82 $ 5,212.56 Home Value $ 244,000 $ 218,000 $ 218,000 $ 219,000 $ 220,000 * Represents the budget year, i.e the 2017 budget year represents the 2016 tax year. City of Wauwatosa Real Estate Taxes on a $220,000 Home (Net taxes reduced by State School Tax Credit) State, $38.49 , 1% Milwaukee County, City of Wauwatosa, $1,155.98 , 21% $1,689.03 , 31% MMSD, $397.10 , 7% School District, MATC, $285.72 , 5% $1,957.62 , 35% i i City of Wauwatosa Tax Levy Rate History Year Equalized % Assessed % City Levy % Equalized % Assessed % Value1 Change Value1, 2 Change Change Tax Rate Change Tax Rate Change 2018 $ 5,873,146,600 6.40% $ 5,396,262,437 0.78% $ 41,946,785 2.04% 7.14 -4.10% 7.77 1.25% 2017 $ 5,519,699,400 1.55% $ 5,354,275,917 1.90% $ 41,106,546 2.62% 7.45 1.05% 7.68 0.70% 2016 $ 5,435,690,500 6.77% $ 5,254,410,426 4.82% $ 40,058,445 2.58% 7.37 -3.92% 7.62 -2.14% 2015 $ 5,091,255,900 9.70% $ 5,012,628,279 1.53% $ 39,050,136 2.90% 7.67 -6.20% 7.79 1.35% 2014 $ 4,641,119,800 -1.46% $ 4,937,185,119 -4.99% $ 37,949,568 2.48% 8.18 4.00% 7.69 7.87% 2013 $ 4,709,725,000 -5.90% $ 5,196,727,012 -0.46% $ 37,030,421 1.30% 7.86 7.65% 7.13 1.76% 2012 $ 5,004,833,100 -3.87% $ 5,220,542,224 -1.07% $ 36,555,123 0.00% 7.30 4.02% 7.00 1.08% 2011 $ 5,206,269,800 -2.22% $ 5,276,999,488 -0.01% $ 36,555,123 2.03% 7.02 4.35% 6.93 2.04% 2010 $ 5,324,737,600 -0.89% $ 5,277,522,121 -0.63% $ 35,827,935 0.84% 6.73 1.75% 6.79 1.48% 2009 $ 5,372,543,900 -3.16% $ 5,310,833,718 0.38% $ 35,527,935 2.96% 6.61 6.32% 6.69 2.57% 2008 $ 5,547,750,200 4.54% $ 5,290,708,653 -0.12% $ 34,506,384 1.29% 6.22 -3.11% 6.52 1.42% 2007 $ 5,306,974,200 5.83% $ 5,297,328,236 36.00% $ 34,066,800 3.00% 6.42 -2.68% 6.43 -24.27% 2006 $ 5,014,597,000 13.64% $ 3,894,972,795 -0.05% $ 33,076,013 4.68% 6.60 -7.88% 8.49 4.74% 2005 $ 4,412,872,000 5.70% $ 3,897,060,920 1.65% $ 31,595,960 4.32% 7.16 -1.30% 8.11 2.63% 2004 $ 4,174,882,500 7.80% $ 3,833,713,550 -1.03% $ 30,286,745 0.02% 7.25 -7.21% 7.90 1.07% 2003 $ 3,872,882,900 9.74% $ 3,873,696,500 42.57% $ 30,279,515 8.09% 7.82 -1.50% 7.82 -24.18% 2002 $ 3,529,195,900 6.96% $ 2,717,114,391 -0.80% $ 28,013,575 5.76% 7.94 -0.94% 10.31 5.10% CIty of Wauwatosa Tax Levy & Rate History $10.00 $9.50 $9.00 $8.50 $8.00 $7.50 $7.00 $6.50 $6.00 $5.50 $5.00 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Equalized Tax Rate Assessed Tax Rate 1 Values do not include tax incremental district values 2 Estimate as Manufacturing Value is assessed by the State and not finalized ii 2018 General Fund Revenues Total Revenues: 1% $59,681,526 2% 2% 3% 3% 4% Tax Levy 5% State Shared Revenues Public Charges for Service 5% Miscellaneous Revenue State Grants & Aids 5% Intergovernmental Charges Other Taxes Licenses & Permits 70% Fines, Forfeits and Penalties Federal Grants 2018 General Fund Expenditures Parks Total Expenditures: 2% Non-Departmental & $59,681,526 General Other General 2% 4% Debt Government Conservation Service 10% 2% 8% Leisure 5% Health Police 2% 27% Sanitation 3% Transportation 8% Other Public Safety Fire 3% 24% iii BUDGETED FULL-TIME EQUIVALENCY EMPLOYMENT DEPARTMENT 2017 2018 VAR Administrator 13.01 12.26 (0.75) Assessor 6.00 6.00 - Common Council 16.00 16.00 - City Clerk/Elections 5.19 5.00 (0.19) Development 34.42 32.92 (1.50) Finance 9.88 9.38 (0.50) Fire 103.70 103.57 (0.13) Fleet Maintenance 9.00 9.50 0.50 Health 12.86 12.80 (0.06) Information Systems 6.00 6.00 - Library 26.55 26.69 0.14 Mayor 2.00 2.00 - Municipal Complex 3.00 4.00 1.00 Municipal Court 3.15 3.16 0.01 Police 119.54 120.68 1.14 Public Works 62.07 59.77 (2.30) Traffic Electrical Maintenance 6.28 6.28 - Water 21.38 21.38 - TOTAL FULL-TIME EMPLOYMENT 460.03 457.39 (2.64) iv 2018 Levy Analysis MAJOR REVENUE CHANGES ACCOUNT TYPE BASIS $ CHANGE % Change AMBULANCE FEES Increase in per ambulance run billed to third 234,487 16.6% party payers FEDERAL GRANTS Award of Brownfields grant. Offset by conclusion 176,772 106.3% of Petroleum Assessment. INTEREST Increase in short-term interest rates 175,000 25.5% STATE GRANTS Increase of General Transportation Aids and 229,724 5.2% amount budgeted in General Fund HOTEL/MOTEL TAXES Addition of new hotel at Innovation Campus and 72,000 6.7% overall revenue growth COURT PENALTIES Adjustment to prior year actuals (50,000) -8.3% TELEVISION FRANCHISE FEES Decrease in gross revenue reported by cable (65,000) -9.6% television providers OTHER CHANGES 126,723 TOTAL MAJOR REVENUE CHANGES 899,706 1.6% MAJOR EXPENDITURE CHANGES ACCOUNT TYPE BASIS $ CHANGE % Change REGULAR PAY Cost of living and pay increases 567,116 2.1% GRANT & ONE-TIME EXPENDITURES Brownfields grant. One-time levy reductions. 440,009 56.0% Reclassification of crack-filling INTERDEPARTMENTAL CHARGES Increase in Information Systems charge for data 247,989 5.3% center replacement and other charges OPERATING EXPENDITURES Reclassification of EMS reimbursement from 218,635 9.0% revenue. General Liability charges TRANSFER TO DEBT SERVICE FUND Increasing debt service to fund capital projects 324,620 3.2% PENSION Reduction in General pension rate slightly offset 94,171 3.3% by Police and Fire. Salary increases OPERATING CAPITAL Increase in Fire Equipment Reserve and other 78,175 75.6% departmental capital outlay TRANSFER TO CAPITAL Increased cash financing of capital program offset 88,419 9.5% by increased charges to capital TRANSFER TO PARKS Reduction in Parks wages due to reorganization. (87,022) -7.6% CONTRACTUAL SERVICES Reclassification of crack-filling. Solid waste (129,869) -5.6% disposal decreases.
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