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2021-2022 Biennial Operating & Capital Budget Supplemental
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BUDGET and ACFR__ANNUAL COMPREHENSIVE FINANCIAL RPTS (30.080 & 30.040A)
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2021-2022 Biennial Operating & Capital Budget Supplemental
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2/24/2023 9:42:26 AM
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2/24/2023 9:26:13 AM
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Budget City
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Sales Tax Revenue <br />Sales tax is a significant revenue source for the City and the projections/assumptions affect the City's <br />main operating and capital funds: <br />• General Fund <br />• Open Space & Parks Fund <br />• Historic Preservation Fund <br />• Recreation Fund <br />• Capital Project Fund <br />The pandemic significantly impacted sales tax revenue in 2020. However, staff is projecting a healthy <br />recovery for 2021 and continuing recovery for 2022 through 2026. <br />The following table summarizes sales tax revenue history from the Great Recession in 2008 to the 2020 <br />Pandemic. Current projections/assumptions are shown for 2021 through 2026. <br />Sales Tax Revenue <br />25,000,000 <br />Recreation CenterTax <br />(D.15%) Effective 2019 <br />201000,000 <br />Historic Preservation Imp[ <br />15,000,000 <br />Use <br />Effective 200A <br />10,000,000 <br />51000,0D0 <br />udes Significant one -Time <br />it Revenue (5%of To <br />200E 2009 2010 2011 2012 2013 2014 2015 2015 2017 2018 2019 2020 2021 2022 2023 2024 2025 2025 <br />IiNominal{Current DolIars An nu al Percent of Change <br />Assessed Valuation, Projected Mil Levy, & Property Tax Revenue <br />Prior to budget adoption, the City received its preliminary 2021 assessed valuation amounts from the <br />Boulder County Assessor. These assessed valuations, multiplied by the mill levies, determine the <br />amount of property tax revenue that will be received by the City in 2022. <br />The Assessor reported that the City of Louisville's gross assessed valuation increased by 9.8%, from <br />$728,802,059 in 2020 to $800,216,959 in 2021. The City of Louisville's total net assessed valuation, <br />3 <br />
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