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HomeMy WebLinkAboutCC-10-21-24-01 Rate CapSponsor: Councilor(s) Green and Aasen 1 RESOLUTION CC-10-21-24-01 A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF CARMEL, INDIANA, TO LIMIT THE RATE FOR TAXES PAYABLE IN 2025 AND AUTHORIZE NECESSARY TEMPORARY BORROWING AMONG CITY FUNDS Synopsis: A resolution finding that the City’s 2025 property tax rate should not exceed 0.7783, which is the same as the 2024 rate, and recommending how the DLGF should allocate the 2025 property levy among City funds; and also permitting temporary borrowing among funds during 2025. WHEREAS, it is the policy of the City of Carmel, Indiana (“City”) to keep the City property tax rate level for taxes payable in 2025 in comparison to 2024; and WHEREAS, the Indiana Department of Local Government Finance (“DLGF”) has the authority to set the final City tax rate for taxes payable in 2025; and WHEREAS, the Common Council finds it to be in the interests of the City to levy for the 0708 Motor Vehicle Highway Fund only the amount needed to fund appropriations, leaving no operating balance; and WHEREAS, the Common Council finds it in the interests of the City to maintain a positive cash balance in every City fund for cash flow purposes; and WHEREAS, the Common Council finds that certain City funds have sufficient cash available to deposit temporarily to the credit of other funds, NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Carmel, Hamilton County, Indiana: Section 1. The DLGF is respectfully requested to set the total 2025 City tax rate, for all City funds, so as not to exceed $0.7783 per $100 of assessed value. Section 2. The DLGF is respectfully requested to set the 2025 property tax levy of the 0708 Motor Vehicle Highway Fund at a level no greater than the amount needed to fund appropriations. Section 3. Except as provided in Section 4, the DLGF is respectfully requested to set the 2025 property tax levies of the 0180 Debt Service Fund, the 0181 Debt Payment Fund, the 0182 Bond #2 Fund, the 0183 Bond #3 Fund, and the 0184 Bond #4 Fund, at levels needed to fund appropriations plus operating balances to the extent allowed by law. Section 4. After applying the maximum ad valorem property tax levy, as that term is described at Indiana Code § 6-1.1-18.5-3, to the 0708 Motor Vehicle Highway Fund and the 0101 General Fund, as appropriate, the DLGF is respectfully requested to reduce levies, as necessary, to eliminate operating balances in the 0180 Debt Service Fund, the 0181 Debt Payment Fund, the 0182 Bond #2 Fund, the 0183 Bond #3 Fund, and the 0184 Bond #4 Fund, in that order, and then to reduce the levy in the General Fund, such that the total tax levy is reduced to a level which will result in the total City tax rate named in Section 1. Docusign Envelope ID: B53FB292-BE7B-4480-AA1E-62876274BE7E Prepared by Curtis L. Coonrod on October 10, 2024, as suggested language only and not as legal advice. No subsequent revision has been reviewed by Mr. Coonrod. 2 Section 5. The Common Council hereby permits borrowing among City funds in accordance with Indiana Code § 36-1-8-4. Borrowing is permitted only when it is necessary to enhance a fund in need of money for cash flow purposes when another fund has sufficient money on deposit. The borrowed amount shall be returned by December 31, 2025, and may not exceed the amount needed to fund appropriations or other lawful disbursements. Only revenues derived from the levying and collection of property taxes or special taxes or from operation of the political subdivision may be included in the amount transferred. SO RESOLVED by the Common Council of the City of Carmel, Hamilton County, Indiana, this ______ day of ________________, 2024 by a vote of ____ ayes and ____ nays. COMMON COUNCIL FOR THE CITY OF CARMEL __________________________________ ____________________________________ Anthony Green, President Adam Aasen, Vice-President __________________________________ ____________________________________ Jeff Worrell Teresa Ayers __________________________________ ____________________________________ Shannon Minnaar Anita Joshi __________________________________ ___________________________________ Ryan Locke Matthew Snyder __________________________________ Rich Taylor ATTEST: __________________________________ Jacob Quinn, Clerk Presented by me to the Mayor of the City of Carmel, Indiana this ____ day of _________________________ 2024, at _______ __.M. ____________________________________ Jacob Quinn, Clerk Approved by me, Mayor of the City of Carmel, Indiana, this _____ day of ________________________ 2024, at _______ __.M. ____________________________________ Sue Finkam, Mayor ATTEST: __________________________________ Jacob Quinn, Clerk Docusign Envelope ID: B53FB292-BE7B-4480-AA1E-62876274BE7E October October 22nd October A 21st 22nd A 9 0 11:15 11:30