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Regular City Council Meeting Monday, December 2, 2013 Page 5 were starting to recover from the recession and their values increasing since that of six years ago. During that same period, Mr. Miller noted that commercial/retail properties had not been increasing, with residential properties going up faster than commercial properties. Mr. Miller noted that this situation transferred the tax burden based on that increase faster, from one area to the other;just the opposite of what happened prior to the recession. Mayor Roe opened the Public Hearing for the purpose of hearing public comment on the 2014 Budget and Tax Levy at approximately 7:05 p.m.; asking that ques- tions be brought forward first, with comments allowed later after staff responded to questions. Public Comment A Memorandum dated December 2, 2013 and entitled "Tax Levy for 2014"from Councilmember Tammy McGehee was provided as her personal response to comments posted by resident Gary Grefenberg on the Roseville Issues Forum. Questions Roger Toogood, 601 Terrace Court In Mr. Miller's reference to a review of the City Council's 2014 — 2017 Strategic Plan and priorities addressed, Mr. Toogood asked if that plan included anything relative to addressing the increasing situation of the growing number of senior cit- izens over the age of 65 needing services in Roseville in the next sixteen years. Jim Mulder, 1880 Shady Beach Road Mr. Mulder asked if, in the City's budgeting process, why a zero-based budgeting process had not been used. Mr. Mulder also questioned how the state sales tax exemption now available to the City again based on recent legislation was being treated, as he found no subtraction of that savings to the City's original budget, and questioned if it was instead being allowed as an offset to expenditures. Mr. Mulder opined that in an effort for more transparency, the sales tax allotment should have been subtracted from each line item or department prior to beginning the budget process to avoid misconceptions that it was an understated increase in the budget. Ms. Robin Schroeder, 316 N McCarrons Boulevard 1) When talking about average household, Ms. Schroeder questioned how that was defined (e.g. how many people in the household, value of the home, etc.) and how that compared to her situation. 2) Ms. Schroeder questioned if there was an automatic annual COLA for City employees. 3) When talking about market adjustment to people's jobs, Ms. Schroeder ques- tioned if that was based on the fiftieth percentile or what was the goal for Ro- seville. 4) In referencing the 1980's and 1990's as the lowest CPI, Ms. Schroeder ques- tioned if the next ten years would be less or continue on that trend.