Certification of City Taxes

Adoption of Budget and Certification of City Taxes CITY BUDGET DRAFR WORKPAPER - NOT FOR PUBLICATION The City of: Tiffin County Name: JOHNSON The below-signed certifies that the City Council, on the date stated above, lawfully approved the named resolution adopting a budget for next fiscal year, as summarized on this and the supporting pages. Attached is Long Term Debt Schedule Form 703 which lists any and all of the debt service obligations of the City. January 1, 2024 Property Valuations <table> <tr> <th></th> <th>With Gas & Electric</th> <th>Without Gas & Electric</th> <th>Last Official Census</th> </tr> <tr> <td>Regular</td> <td>350,766,765</td> <td>342,221,533</td> <td>4,512</td> </tr> <tr> <td>DEBT SERVICE</td> <td>462,968,019</td> <td>454,422,787</td> <td></td> </tr> <tr> <td>Ag Land</td> <td>486,297</td> <td></td> <td></td> </tr> </table> CONSOLIDATED GENERAL FUND LEVY CALCULATION <table> <tr> <th>FY 2024-2025 Budget Data</th> <th>CGFL Max Rate</th> <th>CGFL Max Dollars</th> <th>Non-TIF Taxable w/ GE</th> <th>Taxable Growth %</th> </tr> <tr> <td></td> <td>$8.12621</td> <td>$2,522,306</td> <td>310,391,465</td> <td>13.01%</td> </tr> <tr> <td>Limitation Percentage</td> <td>3%</td> <td></td> <td></td> <td></td> </tr> <tr> <td>CGFL for FY 2025-2026</td> <td>$7.88952</td> <td>$2,767,381</td> <td></td> <td>9.72%</td> </tr> </table> TAXES LEVIED <table> <tr> <th rowspan="2">Code Sec.</th> <th rowspan="2">Dollar Limit</th> <th rowspan="2">Purpose</th> <th colspan="2">(A) Request with Utility Replacement</th> <th colspan="2">(B) Property Taxes Levied</th> <th rowspan="2">(C) Rate</th> </tr> <tr> <th></th> <th></th> <th></th> <th></th> </tr> <tr> <td>384.1</td> <td>7,88952</td> <td>Combined General Fund</td> <td>5</td> <td>2,767,381</td> <td>2,699,964</td> <td>43</td> <td>$7.88952</td> </tr> <tr> <td>(384)</td> <td></td> <td>Non-Voted Other Permissible Levies</td> <td></td> <td></td> <td></td> <td></td> <td></td> </tr> <tr> <td>12(10)</td> <td>0.95000</td> <td>Opr & Maint publicly owned Transit</td> <td>7</td> <td>0</td> <td>0</td> <td>45</td> <td>0</td> </tr> <tr> <td>12(14)</td> <td>0.27000</td> <td>Aviation Authority (under sec.330A.15)</td> <td>11</td> <td>0</td> <td>0</td> <td>49</td> <td>0</td> </tr> <tr> <td>12(17)</td> <td></td> <td>Liability, property & self insurance costs</td> <td>14</td> <td>124,721</td> <td>121,684</td> <td>52</td> <td>$0.35557</td> </tr> <tr> <td>12(21)</td> <td></td> <td>Support of a Local Emerg.Mgmt.Comm.</td> <td>462</td> <td>2,256</td> <td>2,200</td> <td>465</td> <td>$0.00643</td> </tr> <tr> <td>(384)</td> <td></td> <td>Voted Other Permissible Levies</td> <td></td> <td></td> <td></td> <td></td> <td></td> </tr> <tr> <td>28E.22</td> <td>1.50000</td> <td>Unified Law Enforcement</td> <td>24</td> <td>0</td> <td>0</td> <td>62</td> <td>0</td> </tr> <tr> <td colspan="8"><b>Total General Fund Regular Levies (5 thru 24)</b></td> </tr> <tr> <td>384.1</td> <td>3.00375</td> <td>Ag Land</td> <td>26</td> <td>1,461</td> <td>1,461</td> <td>63</td> <td>$3.00375</td> </tr> <tr> <td colspan="8"><b>Total General Fund Tax Levies (25 + 26)</b></td> </tr> <tr> <td>384.6</td> <td></td> <td>Police & Fire Retirement</td> <td>29</td> <td>0</td> <td>0</td> <td></td> <td>0</td> </tr> <tr> <td>Rules</td> <td></td> <td>FICA & IPERS (if general fund at levy limit)</td> <td>30</td> <td>100,701</td> <td>98,248</td> <td></td> <td>$0.28709</td> </tr> <tr> <td>Rules</td> <td></td> <td>Other Employee Benefits</td> <td>31</td> <td>83,668</td> <td>81,630</td> <td></td> <td>$0.23853</td> </tr> <tr> <td colspan="8"><b>Total Employee Benefit Levies (29,30,31)</b></td> </tr> <tr> <td>384.6</td> <td></td> <td>Valuation</td> <td>32</td> <td>184,369</td> <td>179,878</td> <td>65</td> <td>$0.52562</td> </tr> <tr> <td colspan="8"><b>Special Revenue Levies</b></td> </tr> <tr> <td>386</td> <td>As Req.</td> <td>With Gas & Elec</td> <td>Without Gas & Elec</td> <td></td> <td></td> <td></td> <td></td> </tr> <tr> <td>SSMID 1</td> <td>(A)</td> <td>(B)</td> <td>34</td> <td>0</td> <td>66</td> <td>0</td> </tr> <tr> <td>SSMID 2</td> <td>(A)</td> <td>(B)</td> <td>35</td> <td>0</td> <td>67</td> <td>0</td> </tr> <tr> <td>SSMID 3</td> <td>(A)</td> <td>(B)</td> <td>36</td> <td>0</td> <td>68</td> <td>0</td> </tr> <tr> <td>SSMID 4</td> <td>(A)</td> <td>(B)</td> <td>37</td> <td>0</td> <td>69</td> <td>0</td> </tr> <tr> <td>SSMID 5</td> <td>(A)</td> <td>(B)</td> <td>555</td> <td>0</td> <td>565</td> <td>0</td> </tr> <tr> <td>SSMID 6</td> <td>(A)</td> <td>(B)</td> <td>556</td> <td>0</td> <td>566</td> <td>0</td> </tr> <tr> <td>SSMID 7</td> <td>(A)</td> <td>(B)</td> <td>1177</td> <td>0</td> <td>##</td> <td>0</td> </tr> <tr> <td>SSMID 8</td> <td>(A)</td> <td>(B)</td> <td>1188</td> <td>0</td> <td>##</td> <td>0</td> </tr> <tr> <td colspan="4"><b>Total Special Revenue Levies</b></td> <td>39</td> <td>184,369</td> <td>179,878</td> <td></td> </tr> <tr> <td>384.4</td> <td>Amt Nec</td> <td>Debt Service Levy</td> <td>76.10(6)</td> <td>40</td> <td>1,399,173</td> <td>40</td> <td>1,373,347</td> <td>70</td> <td>$3.02218</td> </tr> <tr> <td>384.7</td> <td>0.67500</td> <td>Capital Projects (Capital Improv. Reserve)</td> <td>41</td> <td>41</td> <td>0</td> <td>71</td> <td>0</td> </tr> <tr> <td colspan="8"><b>Total Property Taxes (27+39+40+41)</b></td> <td>42</td> <td>4,479,361</td> <td>42</td> <td>4,378,534</td> <td>72</td> <td>$11.79932</td> </tr> </table>