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2023-2024 Biennial Operating & Capital Budget Supplemental
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BUDGET and ACFR__ANNUAL COMPREHENSIVE FINANCIAL RPTS (30.080 & 30.040A)
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2023-2024 Biennial Operating & Capital Budget Supplemental
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2/8/2024 1:41:41 PM
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1/25/2024 9:46:12 AM
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Please note that 2023 is a "re -assessment" year, so changes in valuation are due to both <br />new construction and changes to actual values. New construction accounted for $2,399,637 of <br />the total, or less than 1 %, of the change. <br />The City currently levies a total of 7.934 mills with two separate levies: <br />1. A 5.184 mill General Levy; and <br />2. A 2.750 mill Recreation Center Debt Service Levy. <br />However, in 2024 the City Manager is proposing a temporary mill levy credit totaling 1.30 mills, or a <br />16.39% decrease, to help offset the impact of increases to assessed values of property within City <br />jurisdiction. <br />Estimated for Calendar Year 2024 are a total of 6.634 mill levies, a 16.39% reduction, net of <br />temporary mill levy credits, the two separate levies are as follows: <br />1. A 5.184 mill General Levy; and <br />2. A 1.450 mill Recreation Center Debt Service Levy. <br />Ultimately, the exact City Mill Levies will be determined once the Boulder County Assessor Releases <br />Final Certification of Values, due to pending legislative changes, this could occur as late as <br />December 29th, 2023. <br />Reducing the Recreation Center Debt Service Levy from 2.75 to approximately 1.450 would <br />require the use of fund balance. In 2025 and beyond Staff will recommend a mill levy appropriate for <br />future debt service payments. <br />8,000,000 <br />7,000,000 <br />6,000,000 <br />5,000,000 <br />4,000,000 <br />3,000,000 <br />2,000,000 <br />1,000,000 <br />1 <br />Property Tax Revenue (Excludes URD) <br />Reduction due to <br />1 <br />17% Increase in Net Assessed <br />Valuation and Mill Levy Increase <br />from 6.710 to 8.869 for Recreatio <br />Center Bonds. <br />Increase Results from <br />17% Increase in Net <br />Assessed Valuation <br />End of Library Debt <br />Service Mill Levim pact of <br />Marshall Fire <br />Temporary <br />Mill Levy <br />Reduction <br />1 <br />I if <br />2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 <br />Property Tax Revenue Mil Levy <br />10.000 <br />9.000 <br />8.000 <br />7.000 <br />6.000 <br />5.000 <br />4.000 <br />3.000 <br />2.000 <br />1.000 <br />4 <br />
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