Minutes - 2021 - City Council - 04/20/2021 - Special EAGLE CITY COUNCIL
SPECIAL MEETING MINUTES
April 20,2021
1. CALL TO ORDER: Mayor Pierce calls the meeting to order at 6:00 p.m.
2. ROLL CALL: Present: GINDLESPERGER, PITTMAN, BAUN, PIKE. All present. A
quorum is present.
Mayor leads the Pledge of Allegiance.
3. CAPITAL PLANNING, PROCESS AND PROJECTS FISCAL YEAR 2022-2026: Staff
will present an overview of the City's newly developed capital planning and projects
development process. The presentation will be followed by a question-and-answer session and
a public input process on the planning goals.
Mayor introduces the item.
Director of Long-Range Planning and Projects,Nichoel Baird-Spencer reviews the background of
what has bought Eagle to initiate this Capital Planning,Process and Projects. PowerPoint attached.
Eagle has the 6 lowest levy rate in the state of Idaho, and the lowest for rate for a city over 2,500
in population. On a residents tax assessment, Eagle is the 5th down on the list as far as portion of
tax dollars collected. In regard to the overall municipal budget, property taxes account for 13.4%
of the budget.Baird-Spencer discusses other revenue sources in the City in addition to property tax
revenue,including state revenue sharing(16.26%of the budget),one-time fees collected(15.82%),
Reserves & depreciation (12.03%), carry forward 32.94%), and all other sources (9.53%). Staff
reviews the online tool that has been made available for them to provide comment on the
prioritization of long-range projects. Review of The Balancing Act tool.
Question and answer session with the public, elected officials, and staff participating. The public
is encouraged to participate in a hands-on portion of the planning project before they leave.
4. ADJOURNMENT:
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AN AUDIO RECORDING OF THIS MEETING IS AVAILABLE FOR DOWNLOAD AT
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Page 1
K:\COUNCIL\MINUTES\Temporary Minutes Work Area\CC-04-20-21spmin.docx
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CAPITAL PLANNING & BUDGETING
"i1.71-) CITY COUNCIL TOWNHALL
-�-- WHY NOW?
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Nichoel Baird Spencer, MCRP,AICP
�:r10' . 'f ..r,' Director of Long-Range Planning&Projects
April 20, 2021
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Largest
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Lowest Median ' i , Highest
Res. Property ` ' (` _ '_!I"' " a. Taxable
Levy Rate fora p y
city over 2,500 Value in the ` 3 . - . Value
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y Levy .l ��E � '
Rate
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"Sustainability:
Making decisions to ensure the ability of the City to
continue to fund, improve, and support itself,
including infrastructure and parks, without the use
of building permit fee, impact fees, and zoning fees."
707
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soar Oity's Cbfwvhensive Piet,since 2004 —
---
Transparency & AccountabiLity Educate Implement
Goal is to actively engage the Eagle Community in the public budgeting
process and the prioritization of services and projects that are fiscally
responsible and viable.
Property Values:
Construction Value: Assessed Value: Market Value:
The cost of materials & The value of a home as The value that you can sell
labor to construct a home. determined by the Ada County your house for on the open
Assessor for tax purposes. market.
Gty uses this to determine Property Value is determined
building permit fees. p Y by This value will influence
marketable features: assessed value over the 5-
• General location, year Ada County assessment
cycle but will not
• Distance from schools and automatically impact
shopping, Assessed Value 0"0
• Quality of surrounding
properties, and
• Neighborhood amenities such
as parks �r
a
•
Typical Residential Tax Bill- Who & How Much?
Type of
Tax District Levy %of the bill $Collected Rank
Gov't
ADA COUNTY 0.002149935 27.67% $ 839.13 GP 2
EMERGENCY MEDICAL 0.000118422 1.52% $ 46.22 SP 7
ADA COUNTY HIGHWAY DIST 0.000701539 9.03% $ 273.82 SP 5
SCHOOL DISTRICT NO.2 0.002377895 30.60% $ 928.11 SP 1
EAGLE CITY 0.000714849 9.20% $ 279.01 GP 4
DRY CREEK CEMETERY 0.000030529 0.39% $ 11.92 SP 8
EAGLE FIRE 0.001508443 19.41% $ 588.76 SP 3
EAGLE SEWER 0.000023341 0.30% $ 9.11 SP 9
MOSQUITO ABATEMENT 0.000021106 0.27% $ 8.24 SP 10
COLLEGE OF WESTERN IDAHO 0.000124293 1.60% $ 48.51 SP 6
Total Levy: 0.007770352 Taxes Collected $ 3,032.82
*From an actual Eagle Home equal in value to the 2018 median assessed value($459,000)in Eagle from the Ada County
Assessor. Home value has been increased annually based on the Ada County Assessor records for 2019&2020.
City of Eagle Taxes by District
T� ;a Top a Tax Districts
,66 £ West Ada School District,
l Ada County, & Eagle Fire
91.
all taxes paid in Eagle
Three La •est Taxing District
a a•_' ... ,� � i s4 928.11
ADA COUNTY $ 839.13
` - EAGLE FIRE $ 588.76
ALL OTHER DISTRICTS $ 676.82
" _; Total Taxes Paid $ 3,032.82
M. Taxes to Single Purpose Vs.
P
/' ' Districts in Eagle
Taxes to SP Taxes to GP
$1914.68 $1,118.14
•ADA((IUNTY ■EMERGENCY MT DRAT ■ADA COUNTY NIGNWAY DIST ■S01001.DISTRICT N0.2 ■EAGIL CITY ��� ���
•DRY CREEK CEMETERY •EAGLE FIRE •EAGLE SEWER ■MOSQUITO ABATEMENT ■COLLEGE OF WESTERN IDANO
Changes in the Taxes You Pay:
2020 Taxes are
impacted by the
COVID Relief Act
City of Eagle Levy & Taxes Vs. Overall Tax Bill
o $4,000.00 0.0012
Tij Assessed
$3,500.00 � Value: 0.001
j $3,000.00 $469,000 Assessed
Assessed Value:
fII $2,500.00
Value: $489,600 0.0008
✓ $323,400
2 $2,000.00 0.0006
Iv
-0°• $1,500.00 Assessed
ro
0.0004 ccv $1,000.00 $2
2
90
0
0
Li
al
u• $500.00 0.0002
cu x $- 0
1- 2010 2015 2019 2020
MUM City Taxes UM All Taxes t City Levy Rate
Changes Taxes collected in Eagle are a result of increase assessed value &increase from taxing districts
Increased Taxes by District
2010 Tax$ 2020 Tax$ %increase
Description Collected Collectd 2010 to 2020 Rank The cost of services is out pacing
ADA COUNTY $ 392.23 $ 839.13 114% 6 property taxes:
EMERGENCY MEDICAL $ 19.75 $ 46.22 134% 3
ADA COUNTY HIGHWAY DIST $ 152.27 $ 273.82 80% 9 Over the past decade taxes going
SCHOOL DISTRICT NO.2 $ 447.45 $ 928.11 107% 7 to the City of Eagle have increased
EAGLE CITY $ 130.02 $ 279.01 115% 5 by approximately 114%.
DRY CREEK CEMETERY $ 5.13 $ 11.92 132% 4
EAGLE FIRE $ 250.68 $ 588.76 135% 1 By Comparison,from 2010 to
EAGLE SEWER $ 5.98 $ 9.11 52% 10 2020 the cost for police services
MOSQUITO ABATEMENT $ 4.41 $ 8.24 87% 8 have increased by 148%.
COLLEGE OF WESTERN IDAHO $ 20.72 $ 48.51 134% 2
$ 1,428.64 $ 3,032.82 112%
In 2010, the City's police contract($1.35M)was 68%of the property tax collected($1.97)
In 2020, the City's police contract($3.2M)is 130%of the property tax collected($2.4M)
Taxes equal 124 0 of the City Revenues
Over 90% of the City's budget comes from 5 44//1/
TOP CITY REVENUE SOURCES
All other sources
9.53%
r - Money that have not been spent in
the previous year, money needed to operate the City
for the 1st quarter of the year-
State ,�., g Carry Forward
Revenue
Sharin ,;.. 32.94%
16.26% • State Revenue Sharing-Money coming from the
state based on income tax, liquor sales,and sales
i
tax-16.23%
• Permits &Fees -One-time fees associated with
building-15.82%
Reserves&
Depreciation,
12.03% • Reserves&Depreciation_-Set asides and planned
replacement-12.03%
Building • Property,Txes -City's share of the property tax
Property Tax,13.41% Permits&Fee', dollars collected-13.4%
15.82%
City Budgeting Model
Water User Fees
' Water
Property Taxes
T Library
•
User Fees ♦
♦♦ Capital Projects
♦ �.
Impact Fees�, ♦ .
♦♦
� ��.,.•.' �►0,.. Administration
State Revenue Sharing `, �P ♦' . • 2► Public Works
op-
.
• " i9• City Functions
.�+,
Building Permits & Fees I' ~-
..• •• ••.. Fire
f0 . •
•
'l Contracts
•
a •
•
Grants �• ••••
• *. Reserves
Interest•
do
Capital Planning-Why een 111.
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000 e
• Coordination and alignment of capital and operating budgets into a single location,
• Expands the City's vision to a 5-year horizon,
• Evaluation of competing demands for resources based on City's prioritization and the City's
long-term goals and objectives,
• Identifies, prioritizes, and optimizes coordination of capital projects across departments
• Establishes anticipated financing options: Pay-as-you-go, Federal and State grants, Bonding,
savings/set-aside, impact fees (police, parks, & pathways)
• Provide a means for the implementation of strategic and comprehensive plans within the
City's fiscal capacity,
• Increases City ability to partner & pursue outside funding
• Provide an opportunity for community involvement and informs the public about the City's
planned timelines and investment in infrastructure
What Have We Been Doing?
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• Reliant on 1-year appropriation cycle
• Limited safety net
• Easily delays necessary improvements
• Places capital expansion ahead of maintenance Capital Request by Year
$6.000,000
• Limits the ability to pivot in crisis or downturn
$5,000,000
• Increases project costs- not good
management $*.000.000 r a .
$3A00,000
• Annual average general fund transfer
$2 M year F::,,,,
2024
• Does not include Capital Maintenance
• "Squeaky Wheel"- Unanticipated Funding
New Terminology
Phase 1 Phase 2 Phase 3
Capital Project: Capital Maintenance Project: Operational Maintenance:
New project,facility,or investment that costs more The ordinary maintenance of a City facility and or
than$20,000 and has a life span of 5 years or The replacement,upgrade,or renovation of an investment to ensure continued day-to-day/annual use
more. Customarily these projects are associated existing capital project,facility,or investment that for its intended purpose and function. These funds
with maintaining minimal levels of service has a cost of$10,000 or more and has a lifespan of 5- should be part of the appropriate departments'budget
associated with growth or the annexation of new Years or more. This does not include ordinary request.
lands. These projects often have a dedicated maintenance necessary to ensure continued day-to-
funding source(i.e.development impact fees)or day/annual use of the facility.
are eligible for outside funding and/or money(i.e.
state and federal transportation grants,etc.)
NOTE: This fund is not specific to a project but is
NOTE: These requests should be part of the annual
establishes a saving for future capital maintenance
projects that would be in a future year or that are department budget request. There will be no change to
unexpected expenditures. this request process.
Example Projects/Investments: Example Projects/Investments: Example Projects/Investments:
*New parks, *Computer rcplaccmc *Painting of buildings
*New trails, *Replacement of existing fleet vehicles *Screen protectors
*Expansion of existing facilities *Renovation/replacement of specific park elements- *Sprinkler heads
*Extending water main lines *Replacement of flood damaged trails *Printer toner/Ink
* *Water sampling
*Rcplaccmcnt of lid on rcscrvoir *Repair of chlorine equipment
*Replacement of onsite customer meter equipment 'i,
1
Capital Projects ?2.
p
In 2020, the City Departments identified:
• 64 Unique Projects estimated at over $59M
• 48% were beyond FY 2025
• 23% did not have a year and/or cost identified
• The City has large commitments in FY 23 (impacting FY20-23):
• Eagle Road Ped/Bike Bridge
• Aikens Street Extension
• State & Eagle Intersection
Ca•ital Project Re•uests from De•artments
Total Capital FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Beyond 2025
Requests
$59,583,454 $2,791,254 $5,115,700 $2,848,000 $2,812,500 $1,359,000 $ 550,000 $28,690,000
Capital Maintenance
In 2020, the City Departments identified:
• 39 Unique City Facilities
• Estimated Value of $31,214,470
• Annual Average Maintenance Cost of $1,040,085
• Estimated annual increase of $0.023/capital dollar spent
• Doesn't account for peak years in 2021 & 2024
• Doesn't establish a savings
Annual Requested/Planned Capital Maintenance
q P
2020 2021 2022 2023 2024 2025
Total Capital Value: $ 31,214,470 $ 521,900 $ 1,512,824 $ 633,236 $ 422,700 $ 3,616,700 $ 124,500
Project Funding
Summary of Capital Projects-FUNDED
FY 21 Projects
Project
Specific Carry `
FY 20.21 forward to
CM No. Project Name Budget Acc P Estimated Cost Appropriation FY 21.22 %funded Funding Mix
P&RCP-3 DOG PARK-ADA/EAGLE COMPLEX 08-0038-37-00 0 350,000 50,000 $ - Completed Evil PF:$50000 DC-$300 R30$e-k�rrdr
P&RCP-T CHARUE WOOD PARK-PLAN 08-013&37.00 5 30,003 30,050 $ - Completed FY21 PF.530.000
P&R CP10 WESTSIDE PARK SET ASIDE 08-04 3 0-3 7-00 T80 4E0,003 5 400,000 TBD PF:$400,000
PW CP-3 CITY HALL EXPANSION 19 i046NM-00 5 1.00.9000 1.650,000 $ 1,090100 81% GF(IMXt,Pe Sale).$1,650000
PW CP-9 MACE PARK PLAN 084538-37-00 5 30,000 30,000 5 - Completed Fv21 PF•530.000
P&Z CP-1 STATE&EAGLE INTERSECTION TBD $ 2.034.000 670,000 $ 670,000 33% CP-335,000 EURA$335,000
P&Z CP-2 OPENS STREET EXTENSION 19-0066-0300 $ 858,1100 89,000 $ $61,000 65% CP-5472,000 EURA-589.000
P&ZCP-3 EAGLE ROAD PEA/BIKE BRIDGE 19.0466-05.00 $ 2,700,000 900.030 $ 824.003 31% CP-$824,000 Federal Sweeps-$300.000
T&ECP-1 EAGLE ISLAND STATE PARE PHASE 2 MO973-03-00 5 230,000 130003 5 - Completed FY21 CP-$33.000 FEMA.$172,000 CM-525.000
TIILGP-4 EAGLE ISLAND STATE PARK PHASE 3 19-0073-03-00 $ 60,000 60,000 $ • Completed EY21 CP-$6QDOD
11&CP-3 EAGLE ISLAND STATE PARK PHASE -DESIGN39-047103-00 $ 1,240.000 - E0090 $ O'.6 CP-500.000
04 No 0 CITY CAPITAL FACILITIES FUND/MASTER PLAN 19. 65-0500 $ 125,000 12,000 $ Conpleted F121 CP-5100,000 PF-515,000 PTF-$10,�
FY 11 Capital Projects&mget Total: 4.274000 td&") t 0 Palo!{$ PPPY sa _.
Funding Sources:
Each Project will have a unique mix of funding sources both DC-DEVELOPER
within the City's budget and from outside sources. GF-GENERALFU"°
CP-CAPITAL PROJECTS
• Decreases the demand on capital dollars FEMA
Federal Sweeps
• Better tracking and utilization of impact fees, grants & CIM-compass
matches PTF-PATHWAY FUND
EURA
PIF-Police Impact Fees
The City's efforts to plan for capital projects and maintenance CPD-COMPASSProjectDevelopment
PD-Project Development
beyond a single FY can result in significant cost saving. TAP-Federal
PF-PARKS FUND
FY 2021- Inaugural Year
New Capital Fund equals 27% of the City's FY21 Budget
• Established Capital Maintenance Set-aside Fund (goal$1.02M annually)
• Funded= $2.65M ($1.05M Set-aside & $1.6M in projects)
• Established Capital Projects Fund (goal$2M annually)
• Funded= $4.21M ($1.29M in carry forward & $2.91M in new funds)
Preliminary Policy:
• FY 2021 projects were the only prioritized projects
• Funds will be retained in the Capital Fund across multiple years (savings)
• Coordination with Police, Parks, and Pathway Funds (impact fees)
Policy to return $ to Capital Maintenance, i.e. FEMA Reimbursements
First 3 years will be "wonky":
• COVID-19 — Need Expanded Public Participation
• Balance Spending & Savings Commitments
• Include Eagle Water Department
FY 2022- 2026 Changes:
• Capital Projects reduced to 32 potential projects:
• Projects costs exceed potential 5-year funding ($10M)
• Added a Studies & Plans Section:
• Allows projects to be properly scoped & developed before entering the
funding portion of the Capital Plan
• Mix of funding sources identified by project:
City savings, impact fees, outside matches, and existing commitments are
identified for each project.
• Capital Maintenance will be identified by department
• suture council Discussion
FY 2022- 2026 Plan Status:
• Formalize Goal Statements,
City of Eagle Fiscal Year 2022.2026 Capitol Plan
• Expand Plan to 5-years,
You have o surplus. 4 s�nM�
• Engage City Committees, $0
Commissions & Boards in Project Where tha Money Goes Spending
Cny.wide ia<ilitiea:Sc
Identification (completed in November2020)
Parks&Parreati°n:
• Departmental Annual Updates of
srW 8Pt 4^
Project (completed February 2021) re
• Public Outreach & Prioritization
Revenue.
Process,
• Townhall
• Release of prioritization tool
• https://cityofeagle.abalancingact.com/
option-1
Capital Planning Goal Goal 1:
Provide to the public a clear,realistic,and fiscally
constrained 5-year capital improvement plan.
• Prioritize maintenance and operation of existing
Tonight! infrastructure ahead of system expansion.
• Establish annual fiscal goals for saving/set asides to
fund depreciation,replacement,and planned
• Review capital goals construction.
• Ensure that projects are properly developed through
• Agree/disagree the scoping process-project development,planning,
savings,then construction/purchase.
• Comments/concerns 'agree.... Idon't agree...
•
• • •
• • • • •
•
•
• Get on-line! comments:
• A Balancing Act
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Questions:
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