Sponsor: Finance
Title
title
Approval of the 2025 Tax Levy
end
Recommendation
recommendation
Approve the 2025 Tax Levy:
1. Approve the 2025 total tax levy of $395,960,717, a 4.75% increase over the 2024 tax levy. Tax levy statement attached.
2. Adopt a countywide levy on all taxable property of $397,022,184 and a suburban-only levy for Libraries of $16,938,533 on all taxable property in Ramsey County outside of the city of Saint Paul, to be levied in the year 2024 and to be collected in the year 2025.
3. Approve the 2025 tax levy of $16,938,533 on suburban properties for libraries to be a separate line on the property tax statement.
end
Background and Rationale
body
The Home Rule Charter for Ramsey County, Chapter 3, Section 3.02 F states that the County Manager shall prepare and submit the annual budget proposal to the Ramsey County Board of Commissioners. Along with the Home Rule Charter, the Minnesota Statues, Sections 134.07 and 134.34 authorizes the Ramsey County Board of Commissioners to levy a tax to establish and maintain a public library, which levy is to be made upon taxable property in Ramsey County, outside of any city or village where in a free public library is located, or which is not already taxed for the support of any free library.
The County Manager presented the 2025 Supplemental Budget and Performance Measures to the Ramsey County Board on August 27, 2024.
The Ramsey County Budget Committee of the Whole met with county service teams to discuss their proposed budgets:
1. September 16, 2024: Strategic, Information & Public Records and Economic Growth and Community Investment Service Teams
2. September 17, 2024: Health & Wellness and Safety & Justice Service Teams
The County Manager and the Chief Financial Officer presented to the 2025 supplemental budget to the Ramsey County Charter Commission at Maplewood Library on October 21st, 2024.
The Ramsey County Committee of the Whole held a public hearing on September 17, 2024, to receive public input on the 2025 budget. The Ramsey County Board also held a public meeting on December 11, 2024, to hear additional comments on the 2025 budget.
The Truth in Taxation Law requires the county to certify a proposed levy each year to the County Auditor on or before September 30. On September 24, 2024, the Ramsey County Board of Commissioners certified a proposed maximum tax levy of $395,960,717 to finance the 2025 budget, which was a 4.75% increase over the 2024 Tax Levy of $378,034,546.
Staff are now requesting approval of the 2025 Tax Levy based on the County Manager’s 2025 budget proposal as amended by addenda presented to the Budget Committee of the Whole and with additional changes approved by the Ramsey County Board during board meetings in 2024.
end
County Goals (Check those advanced by Action)
☒ Well-being ☒ Prosperity ☒ Opportunity ☒ Accountability
Racial Equity Impact
The racial equity impact of departments, programs, and services is included in the 2024-25 biennial budget documents <https://www.ramseycounty.us/your-government/budget-finance>. They are also included in performance measures information available from the ’County’s open data portal <https://opendata.ramseycounty.us/>. These impacts were discussed during the 2024-25 biennial budget hearings held by the Ramsey County Board in August and September of 2023, and during the 2025 supplemental budget and performance measures hearings in September of 2024.
Community Participation Level and Impact
Two public hearings are incorporated in the budget process and included opportunities for public comment. Public testimony was accepted at both public hearings.
• September 17, 2024, 5:00 p.m. Ramsey County Courthouse
• December 11, 2024, 6:00 p.m. Hallie Q Brown Community Center
☒ Inform ☐ Consult ☐ Involve ☐ Collaborate ☐ Empower
Fiscal Impact
A property tax levy of $395,960,717 results in a 4.75% levy increase and represents 45.4% of the final 2025 county budget.
Last Previous Action
On September 24, the Ramsey County Board approved setting the proposed maximum levy of $395,960,717 (Resolution B2024-187).
On September 16 and 17, 2024, the Ramsey County Budget Committee of the Whole reviewed all service team proposed budgets.
On August 27, 2024, the County Manager presented the 2025 proposed supplemental budget and performance measures to the Ramsey County Board of Commissioners.
Attachments
1. Tax Levy Statement