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2023 Adopted City Budget
The Woodbury City Council adopted the 2023 city budget on Dec. 14, 2022.
Viewing the 2023 Adopted Annual City Budget
You may review the budget document in-person at City Hall, 8301 Valley Creek Road, or at Washington County's R.H. Stafford Library, 8595 Central Park Place. For more information, call the Finance Division at 651-714-3507 or send an email to the Finance Division.
- Summary of Expenditures
- General Fund
- Property Tax Levy
- Property Tax Comparison
- EMS and Utility Rates
2023 Expenditures - All Budgeted Funds
Total city expenditures for 2023 are estimated at $145.2 million. This includes the General Fund and all other annually budgeted city funds, such as the:
- Eagle Valley Golf Course
- Sports Center
- Water and sewer utility
- Storm water utility, and others
Adopted Expenditures
| Fund / Category | Budget 2022 | Budget 2023 |
|---|---|---|
| General | $44,059,000 | $47,572,600 |
| Administrative Fee | $801,300 | $801,300 |
| Public Safety Training Center | $132,750 | $63,000 |
| Public Safety Activities | $183,450 | $230,800 |
| Emergency Medical Services | $2,439,000 | $3,512,300 |
| Fire Relief Pension | $470,000 | NA |
| Housing and Urban Development (HUD) | $625,200 | $449,500 |
| Economic Development Authority (EDA) | $78,700 | $79,000 |
| Housing and Redevelopment Authority (HRA) | $1,313,900 | $813,150 |
| Park Dedication | $798,100 | $1,147,200 |
| Parks and Trails Replacement | $3,850,000 | $2,848,100 |
| Community Investment | $240,000 | NA |
| Capital Improvement | $6,436,000 | $5,807,400 |
| M.S.A. Roadway Construction | $1,755,000 | $6,424,400 |
| Street Reconstruction/Maintenance | $4,732,700 | $29,564,300 |
| Tax Abatement Plan Interstate 94 Region | $201,600 | $3,852,100 |
| Water and Sewer Utility | $16,285,002 | $23,580,890 |
| Storm Water Utility | $2,540,400 | $6,007,400 |
| Street Lighting Utility | $559,800 | $653,600 |
| Sports Center | $2,895,800 | $1,871,600 |
| Eagle Valley Golf Course | $1,485,900 | $2,420,600 |
| Risk Management | $2,004,200 | $2,454,900 |
| Debt Service Funds | $5,797,000 | $5,039,500 |
| Totals | $99,684,802 | $145,193,640 |
General Fund
For 2023, the General Fund budget, which is the city's main operating fund, totals $47,572,600. This compares to the $44,059,000 adopted budget for 2022, representing a 8.0% increase. Gross property taxes at $33.5 million account for 70% of the General Fund revenues. Other sources of revenue include:
- Development fees and permits from new home and business construction
- Intergovernmental revenues from other government grants and aids
- Charges for various services
- Miscellaneous revenues
- Transfers from other funds
General Fund Revenues
| Category | 2021 Actual | Budget 2022 | Budget 2023 | Increase / (Decrease) Over 2022 |
|---|---|---|---|---|
| Taxes (less estimated tax delinquencies) | $28,028,928 | $30,362,072 | $33,001,994 | $2,639,922 |
| Licenses | $445,054 | $498,600 | $499,700 | $1,100 |
| Development Fees and Permits | $7,539,525 | $3,680,200 | $4,219,900 | $539,700 |
| Intergovernmental | $1,774,210 | $1,638,600 | $1,606,000 | $(32,600) |
| Recreation Fees | $881,517 | $1,048,800 | $1,005,200 | $(43,600) |
| Charges for Services | $1,086,821 | $997,382 | $918,782 | $(78,600) |
| Fines and Forfeits | $172,061 | $209,000 | $188,000 | $(21,000) |
| Investment Revenue | $14,489 | $255,000 | $320,000 | $65,000 |
| Miscellaneous Revenue | $137,270 | $57,746 | $47,824 | $(9,922) |
| Transfers In | $2,710,922 | $5,196,000 | $5,451,800 | $255,800 |
| Use of Fund Balance | N/A | $115,600 | $313,400 | $197,800 |
| Totals | $42,790,797 | $44,059,000 | $47,572,600 | $3,513,600 |
General Fund Expenditures
| Category | 2021 Actual | Budget 2022 | Budget 2023 | Increase / (Decrease) Over 2022 |
|---|---|---|---|---|
| General Government | $5,244,406 | $6,190,200 | $6,997,600 | $807,400 |
| Community Development | $2,616,515 | $2,686,700 | $3,093,700 | $407,000 |
| Public Safety | $14,451,318 | $19,669,100 | $21,170,200 | $1,501,100 |
| Engineering | $3,118,311 | $3,558,100 | $3,741,600 | $183,500 |
| Public Works | $9,149,105 | $10,075,600 | $11,058,400 | $982,800 |
| Parks and Recreation | $1,596,387 | $1,879,300 | $1,870,100 | $(9,200) |
| Total Operating Budget | $36,176,042 | $44,059,000 | $47,931,600 | $3,872,600 |
| Unallocated | $7,443,283 | NA | $(359,000) | $(359,000) |
| Totals | $43,619,325 | $44,059,000 | $47,572,600 | $3,513,600 |
Property Tax Levy
The 2023 total levy of $44,704,413 ($44.7 million) is a combination of property tax funding of the:
- General Fund
- Capital Improvement Fund
- Street Reconstruction/Maintenance Fund
- Parks and Trails Replacement Fund
- Central Park Building Project
- Tax Abatement Fund
- Debt Service Funds
- Housing and Redevelopment Authority (HRA) Fund
The adopted 2023 total property tax levy (including the HRA property tax levy) is 6.5% above last year, which is above our 15-year historic average increase of 3.8%.
Levy & Taxes
City taxes on a residential parcel valued at $351,100 - the median value for taxes payable in 2022 - are estimated to increase $82 in 2023. This assumes the parcel experiences a 19.3% increase in estimated market value.
It's important to note that market values, and thus taxes, do not increase or decrease the same for all properties. The net city tax may increase if a property has a market value increase due to improvements that add value, such as adding a basement or adding a three-season porch. To help residents better understand the local property tax system, The League of Minnesota Cities has provided a FAQ resource: Why Your Property Taxes Change from Year to Year (PDF).
City taxes constitute about 25% of the total property tax bill for Woodbury homeowners residing in the South Washington School District (amounts will vary somewhat for other school districts).
Under the 2023 adopted budget, the average homeowner receives police and fire protection; snow plowing and street maintenance; park development and maintenance; recreational programs and facilities; and many other services for about $102 per month. This is about $7 more than the 2022 amount per month. An additional resource for residents to access is The Woodbury City Update Newsletter for November/December 2022 (PDF) which addresses critical factors impacting the 2023 budget.
Street Reconstruction / Maintenance
For fiscal year 2023, a 5.5% or $223,612 increase in the property tax levy has been incorporated to meet the long-term funding plan developed from the Street Major Maintenance Task Force recommendations.
Parks & Trails Replacement
This special property tax levy was established in 2020 and supports the Parks and Trails Replacement Fund that will account for the replacement and improvement of the city's parks infrastructure. The levy is not changing from 2022 level.
Housing & Redevelopment Authority (HRA) Levy
For 2023, the HRA is to be funded by a $250,000 property tax levy which is the same from 2022. Additional revenues from a federal Community Development Block Grant and HOME grant will help supplement HRA programs. The property tax impact is estimated to be approximately $7 for the median value home. The HRA property tax levy is included under "other special taxing districts" on your property tax bill.
The following comparison assumes a 19.3% increase in estimated market value.
Actual Taxes Payable 2022
| Category | $293,300 Residential Value | Median Residential Value | $460,900 Residential Value | $502,800 Residential Value |
|---|---|---|---|---|
| Estimated market value | $293,300 | $351,100 | $460,900 | $502,800 |
| Homestead value exclusion | $10,800 | $5,600 | $ - | $ - |
| Taxable market value | $282,500 | $345,500 | $460,900 | $502,800 |
| Net city tax | $931 | $1,139 | $1,519 | $1,660 |
Estimated Taxes Payable 2023
| Category | $350,000 Residential Value | Median Residential Value | $550,000 Residential Value | $600,000 Residential Value |
|---|---|---|---|---|
| Estimated market value | $350,000 | $419,000 | $550,000 | $600,000 |
| Homestead value exclusion | $5,700 | $ - | $ - | $ - |
| Taxable market value | $344,300 | $419,000 | $550,000 | $600,000 |
| Net city tax | $1,003 | $1,221 | $1,638 | $1,820 |
Dollar Change
- $350,000 Residential Value: $72
- Median Residential Value: $82
- $550,000 Residential Value: $119
- $600,000 Residential Value: $160
User Fee Rates
As part of the budget process, annual rate adjustments are considered to appropriately maintain funding levels for city services such as the emergency medical services (EMS), water and sewer utility, stormwater utility, street lighting utility, and the city operated M Health Fariview Sports Center and Eagle Valley Golf Course (EVGC).
Since these public services are not funded by tax dollars, except for EMS, which is partially funded by the tax levy, they are supported by rates and fees. Rate increases were approved with the budget process and adoption of the city fee ordinance. Detail on rates for the sports center and EVGC, as well as other city fees, can be found in the 2023 Fee Ordinance.
EMS
A four percent rate increase will be implemented with the 2023 adopted budget for EMS. Transfers from the EMS Fire Fund will be completed over the fiscal year to the General Fund (operations) and Capital Improvement Fund (capital) as budgeted and all revenues will be maintained in the EMS Fire Fund. The rate increase will contribute to maintaining proper funding levels for operations pertaining to increased personnel costs, operating supplies, future capital needs, and the impact of mandatory insurance discounts.
Water & Sewer Rates
For 2023, the city water administrative fee will be increasing $1 per quarter, water rate per usage tiers will be increasing 20 cents per thousand gallons, and the city's sanitary sewer utility rate will be increasing $1.20 per quarter. These increases will support the challenges of funding major water and sewer infrastructure improvements, debt service for the Public Works building project, and the continued annual meter replacement program.
There will be no change to the residential minimum sanitary sewer charge passed along from the Metropolitan Council Environmental Services (MCES) for wastewater treatment services. For more information regarding the MCES pass-through charges, please refer to the Metropolitan Council website.
In addition, the irrigation rate for commercial and homeowner association properties will increase from $3.50 to $4 per thousand gallons.
Storm Water Rates
The cost for a single-family residence in 2023 will increase from $21.10 to $22.55 per quarter. This increase is funding the pond maintenance programs and the replacement of storm water infrastructure.
Street Light Rates
A 90-cent per quarter rate increase was proposed for the single-family home street lighting utility rate. However, the City Council directed staff to remove the rate increase from the proposed budget until a third-party rate study can be completed in 2023.