Lake Elmo City Council — Transcript

Thursday, October 23, 2025

2026 Budget and Tax Levy Review

Capital Improvement Plan (CIP) Strategy

Staffing and Compensation

Utility Fund Management and Capital Planning

Alignment with Strategic Goals and Priorities

Votes (1)

2026 Budget and Tax Levy Workshop

No formal action; Staff directed to revise and present options for budget and CIP reductions.

Dissent: Council members voiced unanimous concern over the proposed 21% tax levy increase. Specific dissent was noted regarding the pace of capital improvements and the assumed COLA rate. Council Member Hearn suggested aiming for a 10% levy increase and reducing CIP by 25% for 2026, and exploring spreading 5-year road projects over 7 years.

The workshop focused on the proposed 2026 budget, which includes a 21% increase in the total tax levy, driven by new positions, project implementations (election year, financial software, comprehensive planning), increased engineering costs, city center maintenance, and health insurance. Council members expressed strong reservations about the substantial levy increase, advocating for a reduction to approximately a 10% increase. The Capital Improvement Plan (CIP) was identified as a primary area for potential cuts, with suggestions to defer road projects, re-evaluate park amenities, and explore more gradual funding approaches for long-term needs. Staff requested clearer direction on specific priorities to facilitate revisions.

Notable Quotes (10)

The levy certified in September cannot be increased but it can be decreased before the final certification in December.

Clarissa Hadler / Finance Director [0h3m51s]
2026 Budget and Tax Levy Workshop

Our total levy for proposed levy for 2026 is 12,25,453. That is over a $2 million increase from last year and a 21% increase.

Clarissa Hadler / Finance Director [0h5m49s]
2026 Budget and Tax Levy Workshop

We have an election year so that every other year that swings up and down. Um we have the second year implementation of our financial software. We have our comprehensive planning process which is a three-year process.

Clarissa Hadler / Finance Director [0h11m20s]
2026 Budget and Tax Levy Workshop

I just don't see that we can increase our tax levy 20%. I think that would be we would get such beat beating. We'd have to hide in our basement for a month. We have to find a way to get that uh a better number.

Council Member Disich [0h20m27s]
2026 Budget and Tax Levy Workshop

I personally I'd like to see this come down to the total levy increase of 10% I think is the max that we should aim for. Um, I mean, again, correct me if I'm wrong. This was before I was on on council, but I I believe the goal was the 3% increase in the tax rate year-over-year.

Council Member Hearn [0h23m55s]
2026 Budget and Tax Levy Workshop

everything beyond 2026 is a planning tool. So everything beyond 2026 is a planning tool and next year we'll come up with a revised CIP and some of these projects will be off the list and some of the projects or they'll be moved around based on what we're seeing out there.

Public Works Director Jack Manning [0h48m47s]
2026 Budget and Tax Levy Workshop

The next the next three to four years are all if you look they're all in the pavement ratings they're all failed roads they all they all need the recommendation is to reconstruct them there was one other po point I wanted to talk about when I mentioned full circle because when I came here what happened was a financial number was cited of how many how much we can do in capital improvements per year and that's kind of what the city had been doing every year there was a limit

Public Works Director Jack Manning [0h51m48s]
2026 Budget and Tax Levy Workshop

The path that we've been on has pushed a six into $60 million outstanding debt and a debt levy each year to property taxes. 35% of our levy goes just to pay principal interest on bonds. That's just not sustainable if we if we keep down that path.

Council Member Disich [0h55m48s]
2026 Budget and Tax Levy Workshop

My idea for cutting something might be different than somebody else's. Um some budgets have more room. My budget doesn't have a ton of room other than So if you said cut your budget, everybody cut your budget 10%. Mine's coming straight out of training.

Clarissa Hadler / Finance Director [1h11m20s]
2026 Budget and Tax Levy Workshop

I think no matter no matter what, because this is a workshop, we're not making any decisions. But either way, between now and the end of the year, we also all, I think, have a responsibility to make sure we're communicating with the public about what the costs are because I think for years and years that has not been done, which is why there is sticker shock when it increases.

Mayor [1h21m49s]
2026 Budget and Tax Levy Workshop

Ordinances & Resolutions (23)

2026 budgetBudget

The primary financial plan for the upcoming fiscal year.

General fundFund

Primary operating fund for governmental services.

Utility fundsFund

Funds for water, sewer, and storm water services, operating as proprietary funds.

Tax levyLevy

The total amount of property taxes collected by the city.

Strategic planning sessionMeeting Record

Past session that established core strategies and objectives influencing budget goals.

Financial softwareOther

New software being implemented to improve financial management and budgeting.

Comprehensive planning processPlan

A three-year process requiring contract services to prepare for future growth and development.

MSA dollarsRevenue Source

Intergovernmental revenue being reallocated from the general fund to capital funds.

Street maintenance fundFund

A fund specifically for road maintenance, increased due to inflation.

Infrastructure reserveFund

Fund increased to half a million dollars to pull money for reconstruction projects.

City Center CIPFund

Capital Improvement Program fund for the City Center, aiming to cover depreciation.

Park CIPFund

Capital Improvement Program fund for future replacement of park facilities.

Ballpark fundFund

Fund for the interfund loan related to the new ballpark property.

Vehicle and equipmentFund

Fund for replacing vehicles and equipment with cash.

Long-term financial planPlan

Annual plan for utility funds, used for budget forecasting assumptions.

Capital funds (601, 602, 603; proposed 611, 612, 613)Fund

Existing and proposed new funds for separating capital revenues and expenses for water, sewer, and storm utilities.

Preliminary levyLevy

The levy amount adopted in September, which cannot be increased but can be decreased before final certification.

Truth and Taxation hearingPublic Hearing

Scheduled for December 16th, for final budget and levy adoption.

Fee report to the stateReport

Report on permit fees, ensuring alignment between costs and revenue to avoid lawsuits.

Parks Master PlanPlan

Document with recommendations for park improvements.

National Community SurveySurvey

A statistically sound survey proposed to gather community input on livability and specific projects.

ULAGrant

Grant covering half the pre-development costs for the 180-acre property.

Pavement Management PlanPlan

Plan used to program maintenance dollars and extend pavement life, informing road project decisions.

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