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GOVERNMENTAL FUNDS REVENUE <br />The following table presents the City's governmental funds revenue by source for the last two fiscal <br />years. <br />Governmental Funds Revenue by Source <br />2025 <br />2024 <br />Year -to -Year Change <br />Percent <br />Percent <br />Dollar <br />Percent <br />Revenue <br />of Total <br />Revenue <br />of Total <br />Change <br />Change <br />Property taxes <br />$ 712,587 <br />62.3 % <br />$ 692,892 <br />71.3 % <br />$ 19,695 <br />2.8 % <br />Franchise and other taxes <br />7,441 <br />0.6 <br />9,200 <br />0.9 <br />(1,759) <br />(19.1) % <br />Special assessments <br />92,691 <br />8.1 <br />96,545 <br />9.9 <br />(3,854) <br />(4.0) % <br />Licenses and permits <br />109,010 <br />9.5 <br />46,144 <br />4.8 <br />62,866 <br />136.2 % <br />Intergovernmental <br />20,864 <br />1.8 <br />30,647 <br />3.2 <br />(9,783) <br />(31.9) % <br />Charges for services <br />50,058 <br />4.4 <br />31,756 <br />3.3 <br />18,302 <br />57.6% <br />Other <br />152,685 <br />13.3 <br />63,902 <br />6.6 <br />88,783 <br />139.9 % <br />Total revenue <br />$ 1,145,336 <br />100.0 % <br />$ 971,086 <br />100.0 % <br />$ 174,250 <br />17.9 % <br />In total, the City's governmental revenue increased $174,250 for the year. Other revenues increased <br />$88,783 from the prior year, primarily due to miscellaneous revenues increasing $47,319 due to Ramsey <br />County paying for its share of the project costs in the current year. Also, investment earnings increased <br />$35,208 due to market conditions. Licenses and permits increased $62,866 primarily due to building <br />activity in the current year. <br />PROPERTY TAXES <br />Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. <br />In the 2025 fiscal year, ad valorem property taxes provided 62.7 percent of the City's total governmental <br />funds revenue. <br />The City's taxable market value increased 7.7 percent for taxes payable in 2024 and 4.4 percent for taxes <br />payable in 2025. The following graph shows the City's changes in taxable market value over the past <br />10 years: <br />$180,000,000 <br />$160,000, 000 <br />$140,000,000 <br />$120,000,000 <br />$100,000,000 <br />$ 80, 000,000 <br />$60,000,000 <br />$40,000,000 <br />$20, 000,000 <br />Taxable Market Value <br />2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 <br />M <br />