2017-2021 cass county capital improvement plan

2017-2021 Cass County

Capital Improvement Plan

Planning for the

future of your

county government

Draft

Public Hearing

June 7, 2016

Plan components:

Index

Introduction

Summaries

Long Term Planning

Projects by Department

Appendices A, B, C, D

2017-2021 Cass County Capital Improvement Plan

Planning for the future of your

county government

Draft

Public Hearing

June 7, 2016

Executive Summary—May 19, 2016

The annual update to the five-year 2017-2021 Cass County Capital Improvement Plan (CIP) is presented in draft format for adoption, subject to discussion and public comment at the public hearing scheduled June 7, 2016. The hearing will be held during the regular county board meeting beginning at 9 a.m. at the Cass County Courthouse, Walker, Minnesota.

Housekeeping changes to the CIP include:

A procedure was added on page 3 noting major projects estimates will need significant updates prior to contemplated bond issuance. A few minor updates were made to supporting information in the “Long Term Planning Considerations” section, pages 10-15.

The capital project fund balance estimate at year end 2016 is $14.1 million, down $1.65 million from 2015 year end unaudited estimate of $15.7 million, assuming all proposed projects in 2016 go forward. (See page 4.)

Election equipment replacement (page 16), estimated at $400,000, has been delayed to 2018 and updated to show 75% state funded cost share, subject to legislative action.

The $3.8 million schedule of Highway Shop Facility updates beginning in 2013 has been streamlined on page 31 to reflect completed, approved, and updated future project estimates.

The five-year road and bridge construction plan format (pages 33-34) of the Highway Department has been updated to include tracking of projects that may be funded in whole or in part through the local option transportation sales tax (LOST) adopted for collection beginning April, 2016. Appendix D has been added, documenting the LOST adoption process.

New proposed projects and significant updates in the plan are:

Significant potential deferred maintenance needs have been identified for some point in the future, including Law Enforcement Center roof replacement and major heating/HVAC component replacement, in aggregate estimated at $900,000. (See pages 10, 26.)

With details unveiled recently, the 2016 city of Walker street improvement project will provide an opportunity to pave the upper Courthouse parking lot and provide drainage through a new storm sewer hookup, but will also result in a significant special assessment and other unavoidable project costs for Cass County. The project costs have been updated to a total of $525,000 including the estimated special assessment of $304,720.

On page 38, a newer trademarked aerial photography technology known as Pictometry is proposed to replace the current program with broader application for multiple departments. The cost is estimated at $384,000 over a six-year period, funded through SWCD and Fund 71 sources.

The proposed plan shows an estimate of $10.3 million available for a future campus building project if all projects in the plan are funded at current cost estimates, compared to $11.7 estimated in the prior plan, which is a decrease of $1.4 million. The majority of the decrease is attributable to additional costs of $400,000 shown for the 2016 Walker street project and $900,000 in newly identified deferred maintenance items.

2017-2021 Cass County


Planning for the

future of your

county government

Draft

Public Hearing

June 7, 2016

Index

1. Introduction Page

Goals and criteria of the CIP 1

Capital improvement policies and procedures 3

Relationship of the CIP to the operating budget 3

Financial assumptions and debt policies 4

2014 fiscal year end audited fund balances—balance sheet excerpt 6

2. Financial and Criteria Evaluation Summaries

Capital improvement plan cost summary 7

Capital improvement plan summary of revenues by department 8

Project criteria and priorities—evaluation grid 9

3. Long Term Planning Considerations

County Seat Campus 10

County and County State Aid Highway Systems 12

Highway Department Facilities 14

Highway Equipment Revolving Fund 14

Land Department Facilities Maintenance 14

Cass County Museum 15

Tenant Management 15

4. Capital Projects by Department

Administration 16

Central Services 19

Highway Department 30

Land Department 75

Sheriff’s Office 76

5. Appendices

Appendix A—Statutory requirements for county capital improvement plans 77 Appendix B—Facilities schedule 80 Appendix C—Future county seat campus 81 Appendix D—Local option transportation sales tax adoption 90

Introduction

Goals and criteria of the Cass County Capital Improvement Program (CIP)

The Capital Improvement Program (CIP) is a plan that matches Cass County government’s long-range priority capital needs for facilities and infrastructure with the financial ability to fund them. The CIP is a vital component of strategic planning to insure the ability to provide public services now and in the future while maintaining sound, fiscally responsible financial management practices.

The CIP provides the public and local elected officials with information and insight about the strategic and financial direction of Cass County government through the shared vision of the Cass County Board about the future of public services and economic development of the county.

The CIP is prepared with the guidance of two (2) major goals:

1. To address Cass County government’s immediate and long-term capital needs, the CIP isprepared with the strategic priorities adopted by the Cass County Board of Commissioners:

Maintaining a strong county infrastructure in order to project taxpayer’s investment Expanding the tax base in ways that benefit the health and well-being of citizens Managing and encouraging orderly growth in coordination with other units of government and the

private sector to promote a healthy local economy Providing public services in the most efficient, economical, effective and safe manner Maintaining and improving a healthy, viable ecosystem and quality of life consistent with the Cass

County Comprehensive Plan

2. To explore all feasible funding sources as time and resources permit in order to finance the needsidentified in the CIP. The following criteria and considerations will be used to evaluate and prioritizeprojects:

Enhancement or maintenance of public service delivery Public health and public safety – prevents or corrects a major health or safety hazard Legal requirements – complies with a mandate of state or federal law Budget impact – reduces operating costs and/or energy consumption/costs Leverages other funding sources Relationship to other projects – completes a project or compliments another project Joint use by departments or agencies resulting in operating budget savings Compliments economic development initiatives Meets CIP policy cost and useful life definitions for inclusion in the plan (single project or

aggregate) Statutory criteria evaluated Funding sources identified

Capital Impr Plan - Draft Annual UpdatePublic Hearing June 7, 2016

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The CIP is updated annually subject to public hearing to incorporate changes in capital priorities, operating budget or other financial conditions. The CIP is in compliance with the eight (8) statutory criteria of Minnesota Statutes 373.40 (see Appendix A) as summarized below:

1. Condition of the county's existing infrastructure, including the projected need for repair or

replacement

The condition of county facilities and other infrastructure varies with age and other factors. Building age spans a wide range, the oldest building still in use being the historic 1902 courthouse in Walker. The latest significant update to county office facilities was the construction of the Land Department Service Center located in Backus in 2007. The need to modernize aging facilities to meet today’s demands poses a constant challenge.

The goal of the CIP is to provide for adequate maintenance and replacement of capital assets by regular and routine monitoring of condition, in order to finance capital needs at a stable funding level, thereby avoiding dramatic financial variances to support capital investment.

Appendix B contains a complete inventory and ages of county buildings; and highway, bridges and trail infrastructure summary.

2. Likely demand for the improvement

All projects proposed in the CIP have been evaluated for alternative actions including deferral and the “do nothing” alternative. CIP projects are reviewed annually to ensure that each project meets a public need and purpose.

3. Estimated cost of the improvement

The CIP process requires each project cost estimate be prepared as accurately as possible at the time the project is proposed, subject to annual review with the most current information, including estimates of operating costs and other non-capital budget revenues and expenses.

4. Available public resources

Cass County will examine public resources such as intergovernmental partnerships, public land use and/or impact(s), and alternative service delivery models for each proposed project.

5. Level of overlapping debt in the county

Cass County currently has no debt and will consistently strive to minimize debt issuance as a funding source for the CIP. Cass County will carefully preserve the ability to issue debt for long term CIP projects when appropriate. The CIP includes a forecast of long term debt financing consistent with the debt issuance policies contained herein. No debt issuance is anticipated during the CIP five (5) year period 2016 2017 - 20210.

6. Relative benefits and costs of alternative uses of the funds

A cost benefit analysis approach will be used to evaluate CIP projects to ensure projects are undertaken in the best interests of the public, including alternative financing options such as leasing.


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7. Operating costs of the proposed improvements

Operating cost analysis for CIP projects will include utility costs, energy costs, employee safety and productivity, potential liability avoidance, number of employees and any other cost factor impacted by the project.

8. Alternatives for providing services more efficiently through shared facilities with other

counties or local government units

Joint uses of existing or new facilities by multiple county departments, the Leech Lake Band of Ojibwe, governmental entities, and other partners that improve access to services and reduce operating costs are a high priority in the CIP.

Capital Improvement Policies and Procedures

Cass County Department Heads shall submit new proposed capital projects for consideration in theCIP annual adoption process no later than March 31st on the standard project detail form.

The Cass County CIP will be updated and adopted annually prior to the annual budget and levyadoption process after holding a public hearing no later than June of each year. The resultinginformation regarding capital expenditures and annual capital levy will be incorporated into thepreparation of the proposed budget and levy.

A priority of the Cass County CIP will be to protect a level effort of capital investment from year toyear to avoid unacceptable crisis cost spikes in future years that could result from capital needs thatare postponed or overlooked for too long.

A long term approach will be used to evaluate projects considered for inclusion in the CIP by usingthe criteria set forth herein with the overriding goal of minimizing future operating, maintenance andreplacement costs in order to obtain the best value for Cass County taxpayers by operating CassCounty government in the most cost efficient manner attainable.

CIP projects require a total expenditure of $50,000 or more, regardless of funding source, and mustprovide for or extend the useful life of the asset at least ten (10) years. Capital projects that do notmeet the criteria for inclusion in the CIP will be considered for funding as a part of the annualoperating budget.

Prior to annual adoption of the CIP, cost estimates for major CIP building projects requiring bondissuance will be revised to reflect actual architectural and engineering cost estimates based onapproved building plans to ensure the CIP reflects the real maximum dollar amount needed for debtissuance to adhere to statutory CIP requirements as an alternative to public bond referendums.

Projects included in the CIP will be aligned with strategic goals of the Cass County Board and theCass County Comprehensive Plan.

Relationship of the CIP to the Operating Budget

The operating budget and the CIP are inherently related in both annual capital costs and impact on facility and infrastructure operating costs. Just like an operating budget, the CIP is a forecasting tool subject to change. A sound and reliable CIP is critical to maintaining good financial health to provide a level of stable capital funding and avoid dire consequences and disastrous financial impact by leaving capital needs unattended for long periods of time.

CIP projects will be shown in the annual budget in the appropriate year(s) and included in affected department’s annual budget request. Funds for CIP projects are not available unless and until they are included in the annual budget approved by the Cass County Board. All projects are subject to normal county


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procedures for procurement, board approval of contract awards and terms; bond and insurance requirements; budgetary and project management controls.

Reasonable estimates of impact on operating costs will be included with the initial consideration of CIP projects and reflected in the prioritization process when operating savings can be achieved.

Financial Assumptions and Debt Policies

The 2016 2017 – 2020 2021 and long range CIP has been prepared with the following financial assumptions: Cass County has no current or debt issuance planned for the current CIP. Bond issuance is contemplated

for funding new facilities at the Ah-Gwah-Ching or alternate site in future years. CIP revenues, expenditures and fund balance classifications for future projects have been reflected in

budget forecasts. See latest available FYE fund balance classifications following this section.

Fund balance classifications are appropriate for major future projects to minimize debt issuance. Fundbalance available at year end 2014 2015 for capital projects was estimated in the CIP at $13,500,000 is$15,740,000. After additional 2014 fund balance designations and planned project cost the revisedestimate at year end 2014 is $16,241,000. Fund balance available at year end 2015 2016 for capitalprojects after planned expenses is estimated at $15,687,000 $14,089,000.

CIP projects currently identified (including future years) exceed available fund balance classifications.

Annual interest income revenue on the county investment portfolio that exceeds the annual budgetedamount, and other positive operating margins, when possible will be classified within the capital fund forfuture capital project needs.

There is no current annual levy for general capital improvements. The level of annual levy effort forcapital improvements will be evaluated through the annual budget and levy adoption process withconsideration of all current financial conditions and operational priorities.

To help insure healthy and efficient financial management of the CIP, annual budget and levy adoptionprocesses, financial indicators including debt level, the annual levy, tax capacity rate and fee basedrevenues will be benchmarked annually by comparison to neighboring counties, counties of similar sizeand population, and/or other relevant Minnesota county group median measurements.

The 2016 2017 – 2020 2021 and long range CIP incorporates the following debt issuance policies:

Cass County will maintain its ability to support current debt and incur additional debt by using the leastcostly financing method(s) available for the amount(s) required for infrastructure and other capital assetswithout endangering the ability to fund essential services.

To minimize debt issuance, projects will be evaluated for possible deferment to a later fiscal period ifsuch action does not adversely affect the project or program or delay significant operational savingsbased on cost benefit analysis.

Debt will be used sparingly and only after other means of financing are fully investigated.

Debt will not be issued for a term longer than the reasonably expected useful life of the asset beingfinanced, and in no event for longer than 25 years for real property or 5 years for equipment.

Debt cannot be issued in excess of any statutory limit. The proceeds of all debt issues must be expendedin compliance with all applicable state and federal laws and rules and in conformity with all covenants ofthe issue. Such laws, rules and covenants will be strictly construed.


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No debt will be issued to fund non-capital operating budget expenditures. This does not exclude thepossibility of issuing tax anticipation notes as a financial and investment strategy if conditions and costbenefit analysis warrant.

The issuance of general obligation debt will only be considered after utilization of available designatedfund balance and alternative revenue sources in conformance with the foregoing debt policies.


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Excerpt from Cass County Financial Report (audited) Year ending December 31, 2014

BALANCE SHEETGOVERNMENTAL FUNDS

DECEMBER 31, 2014

Health, Human TotalRoad and and Veterans Forfeited Environmental Capital Non-Major Governmental

General Bridge Services Tax Sale Trust Projects Funds FundsLiabilities, Deferred Inflows of Resources,

and Fund Balances (continued)Fund Balances Nonspendable Inventories -$ 328,288$ -$ -$ -$ -$ -$ 328,288$ Prepaid items 648,840 - - - - - - 648,840 Environmental trust - - - - 4,124,700 - - 4,124,700 Restricted for Aquatic invasive species 158,604 158,604 Forestry development - - - 5,278,209 - - - 5,278,209 Law library 46,644 - - - - - - 46,644 Recorder's technology equipment 479,779 - - - - - - 479,779 Missing heirs 23,631 - - - - - - 23,631 E-911 102,205 - - - - - - 102,205 Recorder's compliance fund 52,241 - - - - - - 52,241 Federal projects 312,005 - - - - - - 312,005 Attorney's forfeiture 8,852 - - - - - - 8,852 Wetland activity 226,475 - - - - - - 226,475 Surveyor bond 2,000 2,000 Environmental trust - - - - 551,913 - - 551,913 Committed to Road and bridge projects - - - - - - 350,000 350,000 Out-of-home placements - - 3,000,000 - - - - 3,000,000 ARMER radio projects 100,000 - - - - - - 100,000 Compensated absences 2,850,000 - - - - - - 2,850,000 Health insurance 4,100,000 - - - - - - 4,100,000 Assigned to Birth Certificates 140 140 Capital projects - - - - - 16,239,258 - 16,239,258 Road and bridge projects - 4,594,000 - - - - - 4,594,000 Unorganized towns - - - - - - 260,141 260,141 Pit reclamation - 33,533 - - - - - 33,533 Petrovend - 15,842 - - - - - 15,842 Human services - - 10,569,268 - - - - 10,569,268 Health insurance 551,028 - - - - - - 551,028 Social services - - 6,683 - - - - 6,683 Food support enhanced funds - - 31,494 - - - - 31,494 Uninsured claims 1,300,000 - - - - - - 1,300,000 Longville ambulance 352,649 - - - - - - 352,649 Environmental grants 86,618 - - - - - - 86,618 Shingobee Island 41,295 - - - - - - 41,295 Unassigned 12,097,231 - - - - - - 12,097,231

Total Fund Balances 23,540,097$ 4,971,663$ 13,607,585$ 5,278,209$ 4,676,613$ 16,239,258$ 610,141$ 68,923,566$

Total Liabilities, Deferred Inflows of Resources, and Fund Balances 25,427,011$ 6,496,590$ 15,071,872$ 7,662,572$ 4,676,613$ 16,295,191$ 659,994$ 76,289,843$

The notes to the financial statements are an integral part of this statement.

Capital Impr Plan - Draft Annual Update Public Hearing June 7, 2016


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CIP Cost Summary 2017 - 2021Line Item<$50,000, Aggregate Project>$50,000 = Current YearNo. Projects by Department 2016 2017 2018 2019 2020 2021 Future Years TOTAL

Administration1 Election Equipment Replacement -$ -$ 400,000$ -$ -$ -$ -$ 400,000$ 2 Transfer Station Paving Project 75,000 75,000 3 Transfer Station 2018 Baler Repl 225,000 225,000 4 County Seat Campus - Courthouse 25,000,000 25,000,000 5 County Seat Campus - Correctional Facility 25,000,000 25,000,000

TOTAL ADMINISTRATION 75,000$ -$ 625,000$ -$ -$ -$ 50,000,000$ 50,700,000$

Central ServicesFacilities Mtn & Imp Projects

6 Audio-visual mtg rm upgrades-HHVS & Land Ofcs 42,500$ -$ -$ -$ -$ -$ -$ 42,500$ 7 Building Security Program - Court focus 25,000 75,000 100,000 8 Capital Program Labor and Prof. Services 50,000 50,000 40,000 40,000 40,000 40,000 260,000 9 Carpet Replacement 50,000 50,000 100,000 10 Central Services Deferred Maintenance Budget 100,000 50,000 50,000 100,000 50,000 50,000 400,000 11 Courthouse Parking Lot & Street Project Assessment 525,000 525,000 12 LEC Roof Replacement 100,000 100,000 13 CH Campus Heating System & HVAC Replacement 800,000 800,000 14 Phone System Replacement - Campus Facilities 80,000 80,000 15 Pictometry Project 64,000 64,000 64,000 64,000 64,000 64,000 384,000 16 Uninterruptible Power Supply Replacement 32,500 32,500 17 Cass County Museum 35,000 35,000

TOTAL CENTRAL SERVICES 905,000$ 289,000$ 154,000$ 204,000$ 154,000$ 254,000$ 899,000$ 2,859,000$

Highway Dept18 Highway Mtn. Facility Renovation Program 671,000$ 520,000$ -$ 452,000$ -$ -$ 1,100,000$ 2,743,000$ 19 Highway Equipment Revolving Fund 907,426 631,165 838,380 581,196 436,275 310,000 3,704,442 20 Retroreflectivity Stnds Road & Street Sign Repl 60,000 60,000 60,000 60,000 60,000 300,000 21 Highway Safety Imp Program (HSIP) 300,000 300,000 300,000 900,000 22 Highway Construction Projects 7,658,500 9,325,000 3,220,000 3,900,000 3,900,000 5,525,000 33,528,500

TOTAL HIGHWAY DEPARTMENT 9,296,926$ 10,836,165$ 4,418,380$ 5,293,196$ 4,396,275$ 5,835,000$ 1,100,000$ 41,175,942$

Land Department23 Cass County Trail System 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 1,500,000$ 24 Land Department Facilities Maintenance 43,000 43,000

TOTAL LAND DEPARTMENT 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 43,000$ 1,543,000$

Sheriff's Office25 E911 and Dispatch System Enhancements 17,000$ -$ -$ -$ -$ -$ -$ 17,000$

TOTAL SHERIFF'S OFFICE 17,000$ -$ -$ -$ -$ -$ 17,000$

TOTAL ALL DEPARTMENTS 10,543,926$ 11,375,165$ 5,447,380$ 5,747,196$ 4,800,275$ 6,339,000$ 52,042,000$ 96,294,942$



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Base YearDepartment 2016 2017 2018 2019 2020 2021 Future Years TOTAL

Administration Fund Balance (Capital Projects) 75,000$ -$ 225,000$ -$ -$ -$ 300,000$ Fund Balance (Capital Projects) - - 100,000 - - - - 100,000 Federal/State/Other Grants 300,000 300,000 Fund Balance Available for Future Campus** 10,322,000 10,322,000 Undetermined - - - - - 14,678,000 14,678,000 Bonding - - - - - 25,000,000 25,000,000 TOTAL ADMINISTRATION 75,000$ -$ 625,000$ -$ -$ 50,000,000$ 50,700,000$

Central Services Local Sources* (Tax levy in odd years) -$ 50,000$ -$ 100,000$ -$ 50,000$ -$ 200,000$ Federal/State/Other - 39,000 39,000 39,000 39,000 39,000 39,000 234,000 Fund Balance (Other - Fund 71) - 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Fund Balance (Capital Projects) 905,000 175,000 90,000 40,000 90,000 140,000 835,000 2,275,000 TOTAL CENTRAL SERVICES 905,000$ 289,000$ 154,000$ 204,000$ 154,000$ 254,000$ 899,000$ 2,859,000$

Highway Department Local Sources (Hwy Eq Revolving Fd) 907,426$ 631,165$ 838,380$ 581,196$ 436,275$ 310,000$ -$ 3,704,442$ Local Sources (Tax levy for county roads) 190,000 885,000 765,000 300,000 1,100,000 825,000 - 4,065,000 LOST Revenues 500,000 835,000 770,000 800,000 850,000 800,000 - 4,555,000 Federal/State/Other Highway Funding 6,968,500 7,605,000 1,685,000 2,800,000 1,950,000 3,900,000 - 24,908,500 Federal/State/Other (Sign & Safety Imp Programs) 60,000 360,000 360,000 360,000 60,000 1,200,000 Fund Balance (Capital Projects) (Facility Plan) 671,000 520,000 - 452,000 - - 1,100,000 2,743,000 TOTAL HIGHWAY DEPARTMENT 9,296,926$ 10,836,165$ 4,418,380$ 5,293,196$ 4,396,275$ 1,100,000$ 41,175,942$

Land Department Federal/State 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 1,500,000$

Fund Balance (Fund 71) 43,000 43,000 TOTAL LAND DEPARTMENT 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 43,000$ 1,543,000$

Sheriff's Office Fund Balance (ARMER) 17,000$ -$ -$ -$ -$ -$ 17,000$ TOTAL SHERIFF'S OFFICE 17,000$ -$ -$ -$ -$ -$ 17,000$

TOTAL ALL DEPARTMENTS 10,543,926$ 11,375,165$ 5,447,380$ 5,747,196$ 4,800,275$ 52,042,000$ 96,294,942$

Approved 2016 Projects fr Fund Bal (Capital Projects) 671,000$ Proposed 2016 Projects fr Fund Bal (Capital Projects) 980,000$ 980,000$

Total 1,651,000$ Proposed fr Fund Bal (Capital Projects) 2017 - Future -$ 695,000$ 415,000$ 492,000$ 90,000$ 140,000$ 1,935,000$ 3,767,000$

Total 4,747,000$

*Local Sources include property taxes, fees, interest earnings, unassigned county program aid, and other sources of unassigned local revenues

from capital projects assigned fund balance, remainder available for a future building project. "Undetermined" represents the shortfall to achieve having 50% of a campus building project estimated cost available in cash reserves (capital projects assigned fund balance).

** $50 million future campus building project with $25 million financed through debt issuance, presumes all five-year capital plan needs funded

2017 - 2021 and Long RangeSUMMARY OF REVENUES BY DEPARTMENT



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Line 1 2 3 4 5 6 7 8 9 10 11No. Administration

1 Election Equipment Replacement Y Y Y Y Y Y2 Transfer Station Paving Project Y Y Y Y Y Y3 Transfer Station 2018 Baler Repl Y Y Y Y Y Y4 County Seat Campus - Courthouse Y Y Y Y Y Y Y5 County Seat Campus - Correctional Facility Y Y Y Y Y Y Y

Central Services6 Audio-visual mtg rm upgrades Y Y Y Y Y Y7 Building Security Program - Court focus Y Y Y Y Y Y8 Capital Program Labor and Prof. Services Y Y Y Y Y9 Carpet Replacement Y Y Y Y Y Y10 Central Services Deferred Mtn Budget Y Y Y Y Y11 Courthouse Parking Lot & Street Proj Assmt. Y Y Y Y Y Y12 LEC Roof Replacement Y Y Y Y Y Y13 CH Campus Heating System & HVAC Repl Y Y Y Y Y Y Y14 Phone Sys Replacement Y Y Y Y Y15 Pictometry Project Y Y Y Y Y Y Y Y16 Uninterruptible Power Supply Replacement Y Y Y Y Y17 Cass County Museum Y Y Y Y Y Y

Highway Department18 Highway Mtn. Facility Renovation Program Y Y Y Y Y19 Highway Equipment Revolving Fund Y Y Y Y Y Y Y Y Y20 Retroreflectivity Stnds Road Sign Repl Y Y Y Y Y Y Y21 Highway Safety Improvement Program Y Y Y Y Y Y Y22 Highway Construction Projects Y Y Y Y Y Y Y Y Y

Land Department23 Cass County Trail System Y Y Y Y Y Y Y Y24 Land Department Facilities Maintenance Y Y Y Y Y Y

Sheriff's Office25 E911 and Dispatch System Enhancements Y Y Y Y Y Y Y Y

Y = Yes, applies

2017 - 2021and Future Projects

PROJECT CRITERIA


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Long Term Planning Considerations

1. County Seat Campus

Background The present county seat campus includes the following facilities on 3.83 acres located on state highway 371, Minnesota Avenue West in Walker, Minnesota:

Historic courthouse 24,424 square feet Courthouse annex 16,166 square feet Law enforcement center and jail 37,223 square feet Health, Human, & Veterans Services 25,800 square feet

Several studies indicate that the present courthouse site is too small for an expanded jail facility that would consolidate inmate housing facilities, now split between the on-site jail, a shared facility with Crow Wing County in Brainerd, and more recently, overflow placements with Hubbard County at Park Rapids Morrison County at Little Falls. If the jail is relocated to another site, co-location of related law enforcement and criminal justice functions of the Sheriff’s Office, Courts, County Attorney’s Office, and Probation would increase operational efficiency. Consolidation of remaining county functions at the new county seat campus would ultimately follow over time consistent with the trend for many other counties in order to gain the greatest efficiencies in facility and workforce management, as well as one-stop customer services.

As deferred maintenance winds down over the next five years, the practical and useful life of several major infrastructure components on the Courthouse campus will need to be evaluated for refurbishment or replacement. The heating system first installed 30 years ago in 1986 is nearing end of life, having been converted from original steam heat and hot water heat to wood pellets to oil to propane fuel source. The estimated cost for complete modernization to significantly improve energy efficiency and maintainability is $500,000. The overall HVAC system is also 30 years or older and will need replacement of six rooftop units and additional ventilation capability, estimated at $300,000. Lastly, the 30 year old rubber roof over the Law Enforcement Center will need replacement within the next five years at an estimated cost of $100,000.

Alternate Site – Ah Gwah Ching As a component of state efforts toward community based care dating back to 1996, the state closed the Ah-Gwah-Ching nursing home and treatment facility in 2008 after collaborating with Cass County and other local units of government for an orderly shut-down and redevelopment of the site. A comprehensive redevelopment Master Plan study contemplated future uses of the site and evaluated options in conjunction with local community interests. Approximately 76 acres was conveyed to Cass County on June 3, 2008 for potential future uses of a new county seat campus and a health care campus. The state retained approximately 40 acres for natural resource and sensitive shoreland area management. The state also subsequently sold approximately 56 acres adjacent to the land held for public use for private development, potentially for commercial and residential uses.

A 2010 redevelopment project was completed by the county on the site of the former Ah-Gwah-Ching nursing home which encompassed demolition and abatement of all buildings and utility infrastructure of the former facility, and construction of sewer and water supply utilities for the future uses contemplated in the Master Plan.


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A new county seat campus is on hold for the time being. Although aging of existing facilities and phased construction of updates to the current campus present challenges, service delivery has not been negatively impacted. Any future campus replacement plans must include detailed analysis of service delivery and annual operating budget impacts. With the plan on hold however, structural maintenance and system replacements/upgrades at the current Courthouse campus have been elevated to a higher priority. Useful life of the Ah-Gwah-Ching site is estimated in the 100 year range.

The Cass County Board, for this capital improvement plan period, has declined the sale of any county land at the former Ah-Gwah-Ching site until the county campus portion has an approved development plan.

County Campus Development Cost Estimate In November 2008, the Cass County Board received an updated “Courthouse Campus Capital Plan Report” from Wold-CAM architects for preliminary design phased construction and financing approach for a new county campus at the Ah-Gwah-Ching site. The report is incorporated in this CIP as Appendix C. Originally completed in 2007, it is expected that a new study will have to be commissioned to reflect needs and costs by the time a building project becomes viable. As a placeholder, an estimate of $50,000,000 is used in this plan.

Critical Decisions In 2005 Cass County entered into a contract with Crow Wing County for utilization of a portion of a new jail detention facility at the Crow Wing County seat in Brainerd, Minnesota. In the years 2005, 2006 and 2007 Cass County participated in the capital investment in the Crow Wing County jail facility in the amount of $2,162,800 to design and construct the facility to include an additional housing pod dedicated to housing to provide capacity for Cass County prisoners at minimum for the duration of the ten year initial contract period. Cass began boarding inmates at Crow Wing County in 2007. The asset was booked in the Cass County general fund in fiscal year 2008 for amortization over a ten year period.

In November 2013, the jail contract with Crow Wing County was extended through 2027. Terms of the amended agreement allow either party to terminate the contract by providing notice at least 180 days before contract termination date. Per diem housing rates paid by Cass County are established annually in the operating budget.

Recent shared office facilities at Cass Lake with the Leech Lake Band and possible state court hearings at the justice center have led to identifying Cass Lake as a potential site for a future jail, particularly if convenient access to related critical inmate, judicial, and community services can be achieved at this location. The possibility of three criminal justice sites (Brainerd, Walker, and Cass Lake) may be a better option than a single larger jail at any one site.

In order for the county campus development to be affordable for future Cass County taxpayers, the second critical decision is determining which generation of taxpayers is to pay for future facility assets, the traditional philosophy of issuing debt for facilities that are in current use for public purpose places the burden of payment on the generation of taxpayers currently using and benefiting from the facilities. The model suggested in this CIP varies slightly from the traditional philosophy in asking current taxpayers to save for a portion of the costs of future improvements to assist in affordability and minimize financing costs. This also recognizes that past generations


11

of taxpayers paid for facilities in use at the present time, and that the tax burden for public capital investment in public infrastructure is a constant, long term effort. Over time, stability of effort and cost containment in those efforts is to the benefit of all generations of taxpayers.

The third critical decision will be how to balance competing needs for capital investment, particularly in the long term funding for county road and bridge infrastructure. Additional discussion of the outlook for funding road and bridge projects is included below.

The challenge of funding capital improvements at a sustainable, affordable and adequate level overall will be significant in light of the current economic contraction and prediction of slow or stagnant growth in the next includes evaluating present and future economic cycle conditions.

Funding Model – Options Varying levels of debt issuance and infusion of cash from designated fund balance for county campus building projects were modeled in recent prior iterations of the CIP. With the elimination of a general capital levy for future building projects in 2010 and the intent to update the CIP annually, the model has been removed from the CIP. Future CIPs will be updated as decisions are made and with the passage of time as better, more reliable information becomes available to reflect current goals, knowledge and circumstances.

The schedule below shows a sampling of various levels of bonded debt and related financing costs presented as a broad consideration as elected county officials plan for future county government facilities based on current conditions, trends and usability of current facilities.

Net Project Cost to Bond After Cash Infusion Loan Period

Debt Levy Annual Loan

Payments Interest Over Term of Loan

Sum of All Payments

$8,000,000 8 $1,215,352 $1,722,818 $9,722,816

$10,000,000 10 $1,272,786 $2,727,861 $12,833,926

$12,000,000 12 $1,331,842 $3,932,155 $15,932,153

$15,000,000 12 $1,664,803 $4,915,194 $19,915,192

$16,000,000 13 $1,676,275 $5,791,569 $21,791,566

$17,000,000 15 $1,613,219 $7,198,286 $24,198,286

$20,000,000 20 $1,583,894 $11,677,873 $31,677,869

$25,000,000 25 $1,753,770 $18,844,250 $43,844,244

2. County and County State Aid Highway Systems

The county capital levy for roads supports the construction and maintenance of the county road system. Roads in the county road system are named with numbers over 100. Road numbers under 100 denote roads in the county state aid highway (CSAH) system have been financed historically by the state of Minnesota by pass-through funds managed at the county level and local levy dollars. The CIP project schedule includes the road project schedule for both county and CSAH roads for the current year and the next five years.

County Campus Building Project Cost Financing Model Annual Interest Rate 5%


12

County roads - The capital levy philosophy for county roads dating back to 2003 and prior has been a base property tax levy of $350,000 augmented by additional levy amounts to accelerate the construction program and to save for higher cost projects with the overriding goal of bringing all targeted county roads up to a standard based on average daily traffic (ADT) counts. The additional levy amounts dating back to 2004 over and above the $350,000 base levy have ranged to a high of $640,000 (total $990,000) to the 2010-2013 amount of $500,000 (total $850,000).

The goal to complete construction projects for county roads in need of bringing up to the current standards was attained in 2012. Future economic contraction or growth significantly impacts the need to maintain, lessen or increase those standards.

The 2014 status report on the Highway Department’s pavement preservation program indicates that continued local levy support is needed to maintain current pavement conditions through 2017 with current external funding levels. The report also shows a slight increase in pavements rated as poorest in condition from 2009 through 2013.

The current standards for county roads are based on ADT counts. Miles of Cass County roads in each respective category are:

gravel roads under 100 vehicles per day = spot gravel as needed (161 miles)

gravel roads over 100 vehicles per day = re-gravel on 5 year cycle plus chloride (57

miles)

roads over 150 vehicles per day = on project schedule to pave, priority based on availablefunding and condition (64 miles)

special projects recommended by the County Engineer to pave selected gravel roadsbased upon the cost effectiveness of construction and the availability of new set-asidepay-as-you-go capital improvement revenue(s) such as local option transportation salestax.

County state aid highways – Average daily traffic counts by the Minnesota Department of Transportation (MnDOT), the MnDOT Ride Quality Index (RQI), and Pavement Quality Index (PQI), factor into the ranking of CSAH projects within the five-year highway construction plan. Once a new project is identified as a priority, the initial planning cycle is approximately three (3) years.

The current CSAH system in Cass County consists of 531.8 miles (400.87 miles of bituminous surface and 130.93 miles of gravel surface.

Pressure has increased on county levy support for both construction and maintenance of the CSAH system. Trends in federal and state budget shortfalls, reductions, and diminished gas tax collections due to better vehicle fuel economy and weak economic conditions warrant consideration in the on-going CIP planning process. In real terms, from 2004 through 2015, the percentage of CSAH regular maintenance funding from the state of Minnesota has fallen from 86% in 2004 of costs to 70% of costs in 2015.

Local option sales tax (LOST) In 2013 the Minnesota legislature authorized new highway revenue options for counties through a vehicle wheelage tax and a local option half-cent sales tax. The Cass County Board adopted the


13

local option sales tax (LOST) in December, 2015 with collections to begin April 1, 2016 (see Appendix D).

3. Highway Department Facilities

Co-location of facilities with other units of government is preferred when feasible, cost effective, and in the best interests of providing public services. To address the aging condition of highway maintenance shops and explore co-location options, a 2015 renovation program was approved in the amount of $1,245,666.

The balance of the highway maintenance shop replacement program is incorporated into the capital improvement plan, scheduling estimate shown for years 2016 through completion in 2029.

Source of funds for the foregoing facility upgrades is shown as capital projects fund balance.

4. Highway Equipment Revolving Fund

In 2011, the Cass County Board made the decision to move $284,000 originally levied annually for future building projects to increase the highway equipment revolving fund. The intent of the revolving fund is to provide a stable level of funding for heavy equipment replacement for the Highway Department. Purchases for 2016 and estimated available balance at year end are:

January 1, 2016 beginning balance $865,939 2016 operating budget allocation 534,000 Sale of equipment 80,000

Total Available $1,479,939

Purchases: motorgrader w/plow eq $200,490 walk-n-roll packer 31,390 2 tandem trucks w/plow eq 402,416

2 loader backhoes 210,980 2 shop trailers 30,150

boom mower attachment 32,000 Total purchases 2016: $907,426

Estimated Balance FYE 2016 $ 572,513

5. Land Department Facilities Maintenance and Parking Lot Improvements

With the completion of the Land Department Service Center in Backus in January 2007, capital improvement projects for the Cass County Land Department are forecast fifteen (15) years in the future for facilities maintenance and parking lot improvements as follows:

Add gravel to Land Department shop parking lot $ 3,000 Paint steel & replace sky lights on shop buildings 10,000 Remove/replace shingles on Land Department building 10,000 Replace/upgrade HVAC systems Land Department building 20,000

$43,000


14

Present uses consist of Land Department, Sheriff’s Office, HHVS (Health, Human & Veterans Service) and offices leased to the Cass County Economic Development Corporation and the Cass County Housing and Redevelopment Authority. A paved parking lot expansion was completed in 2013 at a cost of $19,000.

6. Cass County Museum

Under Cass County ownership, the Cass County Museum was built in 1982 on .23 acres. Operated by the Cass County Historical Society, the 3,750 square foot museum is located on state highway 371, Minnesota Avenue West in Walker. While maintenance demands have been low, it is anticipated that future significant maintenance or replacement will eventually be needed due to the age of the structure. An estimate of needs and timing will be a goal for the next capital improvement plan cycle, in c Consultation with the Historical Society staff in 2016 confirms the need to further evaluate potential roof and heating system/HVAC replacement to better estimate timeline and cost. Deferred maintenance needs were also identified with potential solutions through the annual Central Services allocation. Targeted state grant funding opportunities exist for HVAC evaluation and other museum facility needs, though usually not construction related costs. A grant in the amount of $31,214 will provide lighting upgrades in 2016.

7. Tenant Management

Cass County currently leases office space to other tax exempt agencies in the Land Department and the Pine River Barclay facilities. With the existing exception of leased space for storage and staging of election equipment, overall there is a preference to own county facilities, rather than lease, as a more cost effective, stable and lower risk investment, and lease out unused portions within those facilities when feasible. Lease s Space for satellite facilities for law enforcement operations are provided rent free by Cass County cities, townships, or schools with some common cost sharing. will be evaluated from time to time for function and cost.

Policy goals for long term tenant management include uniform lease cycles and lease terms that do not exceed three (3) years in order to remain relatively flexible in meeting changing Cass County service needs as the first priority. If after meeting Cass County service needs, excess office space is available in a Cass County owned facility, tenant suitability will be evaluated based on service to Cass County customers and provision of services that are complimentary to other public services provided by Cass County.


15

CASS COUNTYCapital Improvement Plan 2017‐2021Administration

Election Equipment Replacement

Sharon Anderson

Shari Splichal

2018

Hackensack

10

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Purchased in 2002 and 2006, the technology of the current ballot tabulators dates back to the 1990s. Software and firmware upgrades associated with this equipment have not kept pace with operating system compatibility needs rendering modems useless and remote file transfer capabilities non‐functional. While the units still count ballots accurately, election night reporting and preliminary testing leading up to that have become increasingly challenging due to aging, unreliable memory card readers, failing memory cards, and now the lack of ability to transmit results from election night reporting locations farthest away from the Courthouse in Walker. While a request for replacement proposals was pursued early in 2016, it was put on hold pending further consideration by the state legislature to fund a significant portion of Minnesota's election equipment upgrade needs. The current equipment supplier is providing loaned new equipment, new software, and personnel to assist Cass County through the 2018 elections.

Operating costs expected to remain stable.

Description

Impact‐Operating Budget

Project Year

Federal/State

Property Tax Levy

Fund Balance Capital Projects

Other TotalFund Balance Other

2018 $300,000 $100,000 $400,000

$400,000Total $300,000 $100,000

$400,000

Cost EstimateLand Acquisition

Construction

Professional Services

Furniture/Fixtures/Equipment

Contingency

Financing Costs

Other

$400,000Total


16


Transfer Station 2016 Paving Project

John Ringle

Paul Fairbanks

2016

1705 State 371 SW

10‐15

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

The opportunity exists in 2016 to pursue a paving project at the Transfer Station at a favorable bid price due to nearby paving work on CSAH 1 and the Pine River County Highway Maintenance Building coupled with current low oil prices. Due to potential significant cost savings, it is recommended this project proceed in lieu of previously scheduled equipment replacement, which can be funded when needed at a later time through the annual operating budget.

Maintain consistent level of efficient operation without increasing maintenance and repair costs.

Description


Project Year

Federal/State

Property Tax Levy



2016 $75,000 $75,000

$75,000Total $75,000

$75,000


Construction



Contingency

Financing Costs

Other

$75,000Total


17


Transfer Station 2018 Baler Repl

John Ringle

Paul Fairbanks

2018

1705 State 371 SW

15‐20

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Current baler, installed in 2001, is operating normally with regular routine maintenance. Useful life is estimated at 10‐15 years, though with regular maintenance there is nothing major to break or fail. Improved technology and energy efficiency could be factors to consider in the timing of replacement.

Possibly lower energy consumption through improved efficiency.

Description


Project Year

Federal/State

Property Tax Levy



2018 $225,000 $225,000

$225,000Total $225,000

$225,000


Construction



Contingency

Financing Costs

Other

$225,000Total


18

CASS COUNTYCapital Improvement Plan 2017‐2021Central Services

AV mtg rm upgrades‐HHVS & Land Ofc

Tim Richardson

Contract

2016

Various

10

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

This project aggregates meeting room technology upgrades for the aging audio‐visual systems at the Land Department installed in 2007, and enables planning to begin for built‐in systems at the Courthouse Board Room and HHVS meeting rooms. Replacing equipment with components meeting newer high definition video perspective standards will ensure that systems continue to run effectively into the future.

In‐house training, webinars and videoconferences reduce staff travel expenses and training time commitments. Usage and range of application of these audio‐visual services is increasing.

Description


Project Year

Federal/State

Property Tax Levy



2016 $42,500 $42,500

$42,500Total $42,500

$42,500


Construction



Contingency

Financing Costs

Other

$42,500Total


19


Building Security Program

Tim Richardson

TBD

2016-2017

Courthouse

20

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

The Cass County Board endorsed and funded a security planning effort, and approved the purchase installation of additional security cameras beginning in 2012. This project adds additional security improvements for select areas of the Courthouse based on recent recommendations from a judicial district study.

Minimal impact on operating budget but potential to avoid/minimize risks and associated expenses by preventing illegal or terroristic access, resulting in significant reduction of liability and preservation of safety in the premises.

Description


Project Year

Federal/State

Property Tax Levy



2016 $25,000 $25,000

2017 $75,000 $75,000

$100,000Total $100,000

$100,000


Construction



Contingency

Financing Costs

Other

$100,000Total


20


Capital Program Professional Services

Tim Richardson

Contract

2016-2021

Various

10+

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

Project management and other professional services that are necessary for planning and execution of the annual capital plan tasks are now projected for 2016‐2021 scheduled projects.

Stablizes operating costs by keeping up with facility demands.

Description


Project Year

Federal/State

Property Tax Levy



2016 $50,000 $50,000

2017 $50,000 $50,000

2018 $40,000 $40,000

2019 $40,000 $40,000

2020 $40,000 $40,000

2021 $40,000 $40,000

$260,000Total $260,000

$260,000


Construction



Contingency

Financing Costs

Other

$260,000Total


21


Carpet Replacement

Tim Richardson

Contract

2016-2017

Historic Courthouse

15

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

Carpet in much of the historic Courthouse, both in office areas and corridors, has gone well beyond useful life, installed circa 1990. Areas that are duct taped, overstretched, loose, etc., are numerous and in a few cases trip hazards. Most Annex areas were recarpeted in the late 1990's. Carpet remains the preferred treatment for noise reduction.

Minimal impact.

Description


Project Year

Federal/State

Property Tax Levy



2016 $50,000 $50,000

2017 $50,000 $50,000

$100,000Total $100,000

$25,000

$75,000


Construction



Contingency

Financing Costs

Other

$100,000Total


22


Central Services Annual Capital Budget

Tim Richardson

Contract

2016-2021

County buildings

n/a

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

Absent going forward with new facilities, a capital budget in the range of $100,000‐200,000 per year is needed for deferred maintenance projects. Deferred maintenance identified includes HVAC & related replacements and upgrades, redesign of computer network to eliminate copper by replacement with wireless technology, reinsulation of piping, sidewalk replacement, and multi‐year replacement of electronic systems in the jail. While operating budget efficiency is always a top priority in evaluating needs, maintaining positive customer service environment, employee productivity, extending useful life and maintaining the value of the facility for potential future resale are also goals.

Budget strategy adopted in 2013 is to alternate funding source between general fund operations in odd numbered years and fund balance in the even years due to the election expense budget.

Description


Project Year

Federal/State

Property Tax Levy



2016 $100,000 $100,000

2017 $50,000 $50,000

2018 $50,000 $50,000

2019 $100,000 $0 $100,000

2020 $50,000 $50,000

2021 $50,000 $50,000

$400,000Total $200,000 $200,000


Construction



Contingency

$400,000

Financing Costs

Other

$400,000Total


23

Replace flagpole at Courthouse 2,000$

Auditor‐Treasurer cabinet replacement 6,000

Jail cell valve replacements 10,000

HVAC zone controls 5,000

Insulate and recover hot water/steam piping 8,000

Add glycol to HHVS boiler system 15,000

Sidewalk replacement ‐ Courthouse and HHVS 6,000

Replace H/L pressure sodium lamps with LED wall packs 5,000

Cupola replacement ‐ Courthouse Annex 6,500

Add add'l cameras to blind spots in LEC & Courthouse 7,500

Project management 15,000

Contingency 14,000

Total 100,000$

Central Services Annual Capital Budget ‐ Approved Items for 2016


24


CH Parking Lot, Street Project, & Assmt

Tim Richardson

Contract

2016

Courthouse‐Walker

15+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

The project entails site preparation, paving and storm water control for the upper Courthouse parking lot to upgrade from the current gravel parking lot, estimated at $175,000. Cass County will also be assessed $304,720 for a street/sewer/water improvement project in the city of Walker in 2016. Analysis of possible additional street work is underway.

Improved surface will reduce annual maintenance costs.

Description


Project Year

Federal/State

Property Tax Levy



2016 $525,000 $525,000

$525,000Total $525,000

$220,280


Construction



Contingency

$304,720

Financing Costs

Other

$525,000Total


25


LEC Roof Replacement

Tim Richardson

Contract

2021

Courthouse Complex (LEC), Walker

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Constructed in 1987 and opened in 1988, the age of the roof of the Law Enforcement Center indicates replacement will be needed by 2021.

Minimal impact

Description


Project Year

Federal/State

Property Tax Levy



2021 $100,000 $100,000

$100,000Total $100,000

$100,000


Construction



Contingency

Financing Costs

Other

$100,000Total


26


Phone System Repl ‐ Campus Facilities

Tim Richardson

TBD

2016

CH/LEC, HHVS & Hwy Dept

15‐20

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Cass County facilities in Walker currently depend on three separate phone systems. The Courthouse has an ACS provided Centrex system, HHVS has an owned digital hybrid Panasonic system, and the Highway Department has a similar digital hybrid Panasonic system. These systems use different phones, have different capabilities and are independent of each other. An opportunity to upgrade and unify systems has become available through ACS at half of the cost of the previous estimate shown in the capital improvement plan, and reduces the need for recabling in the building.

Reduces current expenditure to ACS for all Courthouse Centrex lines and the TIE lines. Direct maintenance/wear/tear replacement streamlined with use of compatible equipment. New technology improves efficiency.

Description


Project Year

Federal/State

Property Tax Levy



2016 $80,000 $80,000

$80,000Total $80,000

$10,000

$70,000


Construction



Contingency

Financing Costs

Other

$80,000Total


27


Pictometry Project

Tim Richardson

Jess Watts

2017-2022

County‐wide application

Indefinite

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

Pictometry, a patented aerial image capture process, affords an opportunity over the next six years to significantly improve the quality of the base aerial photography used in a variety of applications across Cass County departments and available to the public through the county website mapping system. As a replacement for the current aerial photography product in use by the Land Department and USDA free photography in use in the web mapping system, the Pictometry method results in high resolution, highly rectified photography that can better serve the future needs of county departments and the public. The project estimate includes two complete spring leaf‐off flights three years apart and the tools associated with the product at lowest available government contract pricing.

Minimal, non‐levy sources

Description


Project Year

Federal/State

Property Tax Levy



2017 $39,000 $64,000$25,000

2018 $39,000 $64,000$25,000

2019 $39,000 $64,000$25,000

2020 $39,000 $64,000$25,000

2021 $39,000 $64,000$25,000

2022 $39,000 $64,000$25,000

$384,000Total $150,000 $234,000

$384,000


Construction



Contingency

Financing Costs

Other

$384,000Total


28


Uninterruptible Power Supply Repl

Tim Richardson

Contract

2016

Courthouse‐Walker

10+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Installed in 1990, the uninterruptible power supply (UPS) that services the primary server room at the Courthouse has aged beyond the realistic useful life of the unit, and can be relied on for only about 10 minutes, failing on several occasions due to malfunction. The UPS provides backup power for 25 servers and other devices used by employees, law enforcement, E911, and the Cass County public website. Further deterioration in reliability could create the need to accelerate replacement.

Minimal impact on operating budgets.

Description


Project Year

Federal/State

Property Tax Levy



2016 $32,500 $32,500

$32,500Total $32,500


Construction



Contingency

$32,500

Financing Costs

Other

$32,500Total


29

CASS COUNTYCapital Improvement Plan 2017‐2021Highway Department

Highway Mtn Facility Renovation

David Enblom

TBD

2016‐2029

Cass Lake, Remer, Walker, Pine River, Longville, Hackensack & Pillager

25±

Project

Contact

Project Manager

Project Years

Location

Useful Life (Years)

In addition to renovation of and additions to the 50+ year old maintenance shop at Walker, the six (6) outlying maintenance shops will be replaced and/or updated over the next 13 years. The attached schedule provides cost breakdowns and descriptions of the improvements. In addition to capital investment of $1,050,044 from 2013 to date, $1,643,000 is scheduled from 2016 ‐ 2019 as shown above. An additional $1,100,000 is shown in future years for building replacements at Hackensack and Pillager, resulting in total proposed capital investment of $3,793,044 over the period 2013 ‐ 2029 in highway maintenance facilities.

Lower annual operating costs anticipated as well as improvements to repair and maintenance services and capabilities.

Description


Project Year

Federal/State

Property Tax Levy



2016 $671,000 $671,000

2017 $520,000 $520,000

2019 $452,000 $452,000

$1,643,000Total $1,643,000

$1,643,000


Construction



Contingency

Financing Costs

Other

$1,643,000Total


30

Highway Shop Facility Capital Plan Program 2017-2021 Update

Dated: May 05, 2016

2013 2016 Plan Future Plan

To Date $ Estimate $ Estimate $ Status

Walker 475,205 0 0 Remodel completed 2014 & 2015

Cass Lake 415,000 0 0 New building completed 2015 & 2016

5,000 0 Consider land purchase

Pine River 43,853 450,000 0 New building to be completed in 2016

20,000 0 Consider salt storage building

Remer 1,040 0 500,000 New building considered in 2017

0 20,000 Consider salt storage building

Longville 2,085 0 432,000 New building considered in 2019

0 20,000 Consider salt storage building

Hackensack 98,658 98,000 0 Office and storage addition to be completed in 2016

0 500,000 New building considered in 2024

Pillager 6,035 98,000 0 Office and storage addition to be completed in 2016

0 600,000 New building considered in 2029

Multi-site 8,168 0 0

1,050,044 671,000 2,072,000


31

Year Description Purchases Balance Year Description Purchases Balance

2016 January 1, 2016 beginning balance 865,939$ 2019 January 1, 2019 beginning balance 170,968$

2016 operating budget allocation 534,000 2019 operating budget allocation 534,000

Sale of equipment 80,000 Sale of equipment ‐

Total available 1,479,939$ Total available 704,968$

Purchases Purchases

Motorgrader w/plow equipment (net of trade‐in $64,800) 200,490$ Motorgrader w/plow equipment 213,100$

Walk‐n‐roll packer 31,390 Walk‐n‐roll packer 40,000

2 Tandem Trucks w/plow equipment 402,416 1 Tandem truck w/plow equipment 210,470

2 Loader backhoes 210,980 Mower tractor combination 117,626

2 Shop trailers 30,150 581,196$

Boom mower attachment 32,000

907,426$ Estimated balance FYE 2019 123,772$

Estimated balance FYE 2016 572,513$ 2020 January 1, 2020 beginning balance 123,772$

2020 operating budget allocation 534,000

2017 January 1, 2017 beginning balance 572,513$ Sale of equipment ‐

2017 operating budget allocation 534,000 Total available 657,772$

Sale of equipment ‐

Total available 1,106,513$ Purchases

Motorgrader w/plow equipment 219,490$

Purchases 1 Tandem truck w/plow equipment 216,785

2 Tandem Trucks w/plow equipment 595,165$ 436,275$

Foreman pickup 36,000

631,165$ Estimated balance FYE 2020 221,497$

Estimated balance FYE 2017 475,348$ 2021 January 1, 2021 beginning balance 221,497$

2021 operating budget allocation 534,000

2018 January 1, 2018 beginning balance 475,348$ Sale of equipment ‐

2018 operating budget allocation 534,000 Total available 755,497$

Sale of equipment ‐

Total available 1,009,348$ Purchases

Front end loader 235,000$

Purchases 2 Technician pickups 75,000

2 Tandem Trucks w/plow equipment 408,680$ 310,000$

2 Loader backhoes 213,000

2 Shop trailers 31,500 Estimated balance FYE 2021 445,497$

Mower tractor combination 114,200

Boom mower attachment 35,000

Office pickup 36,000

838,380$

Estimated balance FYE 2018 170,968$

Cass County Highway Department Capital Equipment Replacement Program



32


Summary of 2017 - 2021 Highway Projects

Includes 2016 Workplan

TERMINI TERMINI (MILES) PROJECT ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED SOURCE

ROADWAY FROM TO LENGTH NUMBER COST LOST STATE AID FED AID COUNTY RD OTHER OTHER

CSAH 1 CR 107 CSAH 24 6.0 SP 11-601-23 3,195,500$ 2,450,000$ 745,500$

CSAH 18 SO LIMITS EAST GULL LAKE CSAH 77 1.2 SAP 11-618-10 113,000 113,000

CSAH 24 TH 64 CSAH 1 12.0 SAP 11-624-06 2,350,000 410,000 1,940,000

CSAH 29 LAKE SHORE LAKE SHORE 2.7 SAP 11-629-07 300,000 300,000

CSAH 78 CSAH 29 CSAH 77 2.5 SAP 11-678-03 250,000 250,000

CSAH 75 TH 2 COUNTY LINE 2.0 SAP 11-675-02 770,000 456,000 314,000 LLBO

CSAH 205 WALKER WALKER 0.2 SAP 11-805-02 310,000 310,000

CR 116 CSAH 203 PINE MOUNTAIN LAKE RD 1.8 CP 2016-2 (116) 140,000 140,000

CR 117 TH 371 0.5 MI EAST 0.5 CP 2016-3 (117) 50,000 50,000

CR 150 COUNTY LINE CSAH 75 1.3 CP 2016-1 (150) 180,000 90,000 90,000 LLBO

7,658,500$ 500,000$ 5,363,000$ 1,201,500$ 190,000$ 404,000$

CSAH 17 CSAH 1 COUNTY LINE 5.5 SAP 11-617-06 2,800,000$ 100,000$ 2,000,000$ 700,000$

CSAH 77 CSAH 78 SO CITY LIMITS LAKE SHORE 4.2 SP 11-677-13 5,500,000 4,150,000 1,350,000

CR 103 BRIDGE REPLACEMENT 0.1 SAP 11-598-07 140,000 35,000 105,000 BRIDGE BNG

CR 114 CSAH 1 COUNTY LINE 5.0 CP 2017-1 (114) 500,000 500,000

CR 115 CSAH 1 COUNTY LINE 3.0 CP 2017-2 (115) 300,000 150,000 150,000

CR 171 CSAH 1 1.0 MI WEST 1.0 CP 2017-3 (171) 85,000 85,000

9,325,000$ 835,000$ 6,150,000$ 1,350,000$ 885,000$ 105,000$

CSAH 12 COUNTY LINE TH 371 5.6 SAP 11-612-04 775,000$ 775,000$

CSAH 38 COUNTY LINE TH 371 2.7 SAP 11-638-05 1,500,000 35,000 700,000 765,000

CSAH 66 COUNTY LINE TH 371 1.6 SAP 11-666-04 210,000 210,000

CSAH 50 TH 34 0.5 MI EAST 0.5 CP 2018-1 (50) 50,000 50,000

CSAH 61 TH 371 COUNTY LINE 1.7 CP 2018-2 (61) 150,000 150,000

CSAH 62 TH 371 COUNTY LINE 1.4 CP 2018-3 (62) 120,000 120,000

CR 124 TH 200 1.1 MI EAST 1.1 CP 2018-4 (124) 75,000 75,000

CR 157 TH 200 CR 128 3.0 CP 2018-5 (157) 300,000 300,000

SHING ISL SHINGOBEE ISLAND FTG RD 0.2 CP 2018-6 (SIF) 40,000 40,000

3,220,000$ 770,000$ 1,685,000$ -$ 765,000$ -$

CSAH 20 COUNTY LINE TH 64 6.1 SAP 11-620-04 2,000,000$ 500,000$ 1,200,000$ 300,000$

CSAH 23 COUNTY LINE TH 64 4.0 SAP 11-623-04 1,300,000 1,300,000

CSAH 204 TH 371 TH 371 0.3 SAP 11-804-02 300,000 300,000

CR 103 TH 64 57TH AVE 3.5 CR 2019-1 (103) 300,000 300,000

3,900,000$ 800,000$ 2,800,000$ -$ 300,000$ -$

CSAH 1 TH 84 COUNTY LINE 2.7 SAP 11-601-26 950,000$ 150,000$ 800,000$

CSAH 42 TH 371 4.4 MI NORTH 4.4 SAP 11-642-03 1,200,000 1,200,000

CSAH 55 CSAH 7 3.5 MI SOUTH 3.5 CP 2020-1 (55) 350,000 350,000

CR 119 LINDEN LANE NW CSAH 46 2.0 CP 2020-2 (119) 200,000 200,000

CR 136 CSAH 73 CSAH 73 3.2 CP2020-3 (136) 1,200,000 300,000 300,000 600,000 LLBO

3,900,000$ 850,000$ 1,350,000$ -$ 1,100,000$ 600,000$

CSAH 5 CSAH 46 LONGVILLE CITY LIMITS 13.3 SAP 11-605-13 2,500,000$ 400,000$ 1,300,000$ 800,000$

CSAH 48 CR 155 TH 6 3.7 SAP 11-648-04 1,200,000 1,200,000

CSAH 54 2.1 MI NE OF CSAH 47 CSAH 7 5.4 SAP 11-654-04 825,000 200,000 600,000 25,000

CSAH 73 CR 136 CSAH 8 7.5 SAP 11-673-04 1,000,000 200,000 800,000

5,525,000$ 800,000$ 3,900,000$ -$ 825,000$ -$

33,528,500$ 4,555,000$ 21,248,000$ 2,551,500$ 4,065,000$ 1,109,000$

Subject to change based on available funding. 126.4

2021

=Local option sales tax (LOST) project

2016

2017

2018

2019

2020


33

Cass County Local Option Transportation Sales Tax Plan 2016 ‐ 2026

Adopted December 1, 2015 ‐ Collections beginning April 1, 2016

TERMINI TERMINI (MILES) TARGET PROJECT ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL

ROADWAY FROM TO LENGTH YEAR NUMBER COST LOST STATE AID FED AID COUNTY RD OTHER YEAR COST LOST STATE AID FED AID COUNTY RD OTHER

CSAH 1 CSAH 29 CSAH 24 6.0 ‐ ‐

CSAH 1 TH 84 COUNTY LINE 2.7 ‐

CSAH 5 CSAH 46 TH 84 (Longville City Limits) 14.2 2021 SAP 11‐605‐13 2,500,000 400,000 1,300,000 800,000 ‐

CSAH 12 COUNTY LINE TH 371 5.6 ‐ ‐

CSAH 17 CSAH 1 COUNTY LINE 5.5 2017 SAP 11‐617‐06 2,780,000 100,000 2,000,000 680,000 ‐

CSAH 20 COUNTY LINE TH 64 6.1 2019 SAP 11‐620‐04 2,000,000 500,000 1,200,000 300,000 ‐


CSAH 24 TH 64 CSAH 1 12.0 2016 SAP 11‐624‐06 2,350,000 410,000 1,940,000 ‐

CSAH 38 COUNTY LINE TH 371 2.7 2018 SAP 11‐638‐05 1,500,000 35,000 700,000 765,000 ‐

CSAH 42 TH 371 4.4 MI NORTH 4.4 ‐ ‐

CSAH 54 2.1 MI NW OF CSAH 47 CSAH 7 5.4 2021 SAP 11‐654‐04 825,000 200,000 600,000 25,000 ‐


CSAH 72 CSAH 13 3.2 MI N OF CSAH 13 3.2 ‐ ‐

CSAH 73 CR 136 CSAH 8 7.5 2021 SAP 11‐673‐04 1,000,000 200,000 800,000 ‐

CSAH 75 TH 2 COUNTY LINE 2.0 ‐ ‐

CSAH 77 SO CITY LIMITS LAKE SHORE CSAH 78 4.2 ‐ ‐

CSAH 79 TH 84 CSAH 43 1.1 ‐ ‐

CR 114 CSAH 1 COUNTY LINE 5.0 2017 CP 2017‐1(114) 500,000 500,000 ‐

CR 115 CSAH 1 COUNTY LINE 3.0 2017 CP 2017‐2(115) 300,000 150,000 150,000 ‐

CR 124 TH 200 1.1 MI EAST 1.1 2018 CP 2018‐4(124) 75,000 75,000 ‐

CR 150 COUNTY LINE CSAH 75 1.2 2016 CP 2016‐1(150) 90,000 90,000 ‐

CR 171 CSAH 1 1.0 MI WEST 1.0 2017 CP 2017‐3(171) 85,000 85,000 ‐

SHINGOBEE FTG RD TH 371 TH 371 0.2 2018 CP 2018‐6(SHING 40,000 40,000 ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

99.7 14,045,000$ 2,785,000$ 8,540,000$ ‐$ 2,720,000$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

TERMINI TERMINI (MILES) TARGET PROJECT ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL

ROADWAY FROM TO LENGTH YEAR NUMBER COST LOST STATE AID FED AID COUNTY RD OTHER YEAR COST LOST STATE AID FED AID COUNTY RD OTHER

CSAH 50 TH 34 0.5 MI EAST 0.5 2018 CP 2018‐1(50) 50,000 50,000$ ‐

CSAH 55 CSAH 7 3.5 MI SOUTH 3.5 2020 CP 2020‐1(55) 350,000 350,000 ‐

CSAH 61 COUNTY LINE TH 371 1.7 2018 CP 2018‐2(61) 150,000 150,000 ‐

CSAH 62 COUNTY LINE TH 371 1.4 2018 CP 2018‐3(62) 120,000 120,000 ‐

CR 103 TH 64 57TH AVE 3.5 2019 CP 2019‐1(103) 300,000 300,000 ‐

CR 116 TH 87 NO CITY LIMITS BACKUS 7.2 ‐ ‐

CR 119 LINDEN LANE NW CSAH 46 2.0 2020 CP 2020‐2(119) 200,000 200,000 ‐

CR 136 CSAH 73 CSAH 73 3.2 2020 CP 2020‐3(136) 600,000 300,000 300,000 ‐

CR 157 TH 200 CR 128 3.0 2018 CP 2018‐5(157) 300,000 300,000 ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

26.0 2,070,000$ 1,770,000$ ‐$ ‐$ 300,000$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

=removed from list‐other funding identified

County will pursue joint projects with townships when feasible.

$3 million estimated cost to supplement state/federal/local levy funds

Gravel/chloride program consists of 120 miles with daily traffic counts of more than 100 (plan estimate to move 21.6% to pavement).

ORIGINAL PROPOSED PROJECTS

REV

ISIONS

ORIGINAL PROPOSED PROJECTS

REV

ISIONS

PAVEMENT PRESERVATION PROJECTS

GRAVEL/CHLORIDE TO BITUMINOUS

$4.8 million estimated cost to supplement state/federal/local levy funds

Pavement program consists of 440 miles with daily traffic counts of more than 150 (plan estimate to improve 22.5%)



34


Retroreflectivity Stnds Sign Repl

David Enblom

Hwy Sign Tech

2016‐2020

Cass County

15

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

This project is to replace all Cass County highway signs, then street signs, to comply with federal sign retroreflectivity standards. Current law requires all agencies to adopt policies governing sign replacement and to come into compliance with the standards as signs are replaced and as resoures permit. The Cass County Board adopted the required policy on January 17, 2012. The number of highway signs on Cass County roads is 7,500, not including street signage. As the first phase of this project is completed in 2015, the second phase to replace street signs will be conducted 2015‐2020.

Minimal impact.

Description


Project Year

Federal/State

Property Tax Levy



2016 $60,000 $60,000

2017 $60,000 $60,000

2018 $60,000 $60,000

2019 $60,000 $60,000

2020 $60,000 $60,000

$300,000Total $300,000


Construction



Contingency

$300,000

Financing Costs

Other

$300,000Total


35


Highway Safety Impr Program (HSIP)

David Enblom

Kris Lyytinen

2017‐2019

Cass County

15‐20

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

The program enhances roadway safety by construction of proven proactive safety measures as detailed in the Cass County Roadway Safety Program. An application for funding for years 2017 ‐ 2019 is pending, up to $300,000 per year.

Minimal impact, improved service level.

Description


Project Year

Federal/State

Property Tax Levy



2017 $300,000 $300,000

2018 $300,000 $300,000

2019 $300,000 $300,000

$900,000Total $900,000

$900,000


Construction



Contingency

$0

Financing Costs

Other

$900,000Total


36


CSAH 1, SAP 11‐601‐23

David Enblom

TBD

2016

CR 107 to CSAH 24

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

County road infrastructure pavement preservation project.


Description


Project Year

Federal/State

Property Tax Levy



2016 $3,195,500 $3,195,500

$3,195,500Total $3,195,500

$2,716,175

$479,325


Construction



Contingency

Financing Costs

Other

$3,195,500Total


37


CSAH 18, SAP 11‐618‐10

David Enblom

TBD

2016

So Limits East Gull Lake to CSAH 77

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $113,000 $113,000

$113,000Total $113,000

$96,050

$16,950


Construction



Contingency

Financing Costs

Other

$113,000Total


38


CSAH 24, SAP 11‐624‐06

David Enblom

TBD

2016

TH 64 to CSAH 1

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $2,350,000 $2,350,000

$2,350,000Total $2,350,000

$1,997,500

$352,500


Construction



Contingency

Financing Costs

Other

$2,350,000Total


39


CSAH 29, SAP 11‐629‐07

David Enblom

TBD

2016

City of Lake Shore

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $300,000 $300,000

$300,000Total $300,000

$255,000

$45,000


Construction



Contingency

Financing Costs

Other

$300,000Total


40


CSAH 78, SAP 11‐678‐03

David Enblom

TBD

2016

CSAH 29 to CSAH 77

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $250,000 $250,000

$250,000Total $250,000

$212,500

$37,500


Construction



Contingency

Financing Costs

Other

$250,000Total


41


CSAH 75, SAP 11‐675‐02

David Enblom

TBD

2016

TH 2 to County Line

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $456,000 $314,000 $770,000

$770,000Total $456,000 $314,000

$654,500

$115,500


Construction



Contingency

Financing Costs

Other

$770,000Total


42


CSAH 205, SAP 11‐805‐02

David Enblom

TBD

2016

Walker

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $310,000 $310,000

$310,000Total $310,000

$263,500

$46,500


Construction



Contingency

Financing Costs

Other

$310,000Total


43


CR 116, CP 2016‐2 (116)

David Enblom

TBD

2016

CSAH 203 to Pine Mtn Lk RD

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $140,000 $140,000

$140,000Total $140,000

$119,000

$21,000


Construction



Contingency

Financing Costs

Other

$140,000Total


44


CR 117, CR 2016‐3(117)

David Enblom

TBD

2016

TH 371 to .5 mi east

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2016 $50,000 $50,000

$50,000Total $50,000

$42,500

$7,500


Construction



Contingency

Financing Costs

Other

$50,000Total


45


CR 150, CP 2016‐1(150)

David Enblom

TBD

2016

County line to CSAH 75

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

County road infrastructure pavement preservation project. Expected cost share with Leech Lake Band but percent is not known at this time.


Description


Project Year

Federal/State

Property Tax Levy



2016 $180,000 $180,000

$180,000Total $180,000

$153,000

$27,000


Construction



Contingency

Financing Costs

Other

$180,000Total


46


CSAH 17, SAP 11‐617‐06

David Enblom

TBD

2017

CSAH 1 to County Line

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2017 $2,000,000$700,000 $100,000 $2,800,000

$2,800,000Total $2,000,000$700,000 $100,000

$2,380,000

$420,000


Construction



Contingency

Financing Costs

Other

$2,800,000Total


47


CSAH 77, SAP 11‐677‐13

David Enblom

TBD

2017

CSAH 78 to south city limits Lake Shore

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2017 $5,500,000 $5,500,000

$5,500,000Total $5,500,000

$4,675,000

$825,000


Construction



Contingency

Financing Costs

Other

$5,500,000Total


48


CR 103, SAP 11‐598‐07

David Enblom

TBD

2017

Bridge Replacement

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

County road infrastructure preservation ‐ bridge replacement.

New structure will reduce annual maintenance costs.

Description


Project Year

Federal/State

Property Tax Levy



2017 $35,000 $105,000 $140,000

$140,000Total $35,000 $105,000

$119,000

$21,000


Construction



Contingency

Financing Costs

Other

$140,000Total


49


CR 114, CP 2017‐1(114)

David Enblom

TBD

2017


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2017 $500,000 $500,000

$500,000Total $500,000

$425,000

$75,000


Construction



Contingency

Financing Costs

Other

$500,000Total


50


CR 115, CP 2017‐2(115)

David Enblom

TBD

2017


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2017 $150,000 $150,000 $300,000

$300,000Total $150,000 $150,000

$255,000

$45,000


Construction



Contingency

Financing Costs

Other

$300,000Total


51


CR 171, CP 2017‐3(171)

David Enblom

TBD

2017

CSAH 1 to 1.0 mile West

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2017 $85,000 $85,000

$85,000Total $85,000

$72,250

$12,750


Construction



Contingency

Financing Costs

Other

$85,000Total


52


CSAH 12, SAP 11‐612‐04

David Enblom

TBD

2018

County line to TH 371

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $775,000 $775,000

$775,000Total $775,000

$658,750

$116,250


Construction



Contingency

Financing Costs

Other

$775,000Total


53


CSAH 38, SAP 11‐638‐05

David Enblom

TBD

2018


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $700,000$765,000 $35,000 $1,500,000

$1,500,000Total $700,000$765,000 $35,000

$1,275,000

$225,000


Construction



Contingency

Financing Costs

Other

$1,500,000Total


54


CSAH 66, SAP 11‐666‐04

David Enblom

TBD

2018


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $210,000 $210,000

$210,000Total $210,000

$178,500

$31,500


Construction



Contingency

Financing Costs

Other

$210,000Total


55


CSAH 50, CP 2018‐1(50)

David Enblom

TBD

2018

TH 34 to 0.5 mile East

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $50,000 $50,000

$50,000Total $50,000

$42,500

$7,500


Construction



Contingency

Financing Costs

Other

$50,000Total


56


CSAH 61, CP 2018‐2(61)

David Enblom

TBD

2018

TH 371 to County Line

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $150,000 $150,000

$150,000Total $150,000

$127,500

$22,500


Construction



Contingency

Financing Costs

Other

$150,000Total


57


CSAH 62, CP 2018‐3(62)

David Enblom

TBD

2018


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $120,000 $120,000

$120,000Total $120,000

$102,000

$18,000


Construction



Contingency

Financing Costs

Other

$120,000Total


58


CR 124, CP 2018‐4(124)

David Enblom

TBD

2018

TH 200 to 1.1 mile East

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $75,000 $75,000

$75,000Total $75,000

$63,750

$11,250


Construction



Contingency

Financing Costs

Other

$75,000Total


59


CR 157, CP 2018‐5(157)

David Enblom

TBD

2018

TH 200 to CR 128

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $300,000 $300,000

$300,000Total $300,000

$255,000

$45,000


Construction



Contingency

Financing Costs

Other

$300,000Total


60


CP 2018‐6 (Shingobee Island)

David Enblom

TBD

2018

Shingobee Island Frontage Road

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2018 $40,000 $40,000

$40,000Total $40,000

$34,000

$6,000


Construction



Contingency

Financing Costs

Other

$40,000Total


61


CSAH 20, SAP 11‐620‐04

David Enblom

TBD

2019

County Line to TH 64

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2019 $1,200,000$300,000 $500,000 $2,000,000

$2,000,000Total $1,200,000$300,000 $500,000

$1,700,000

$300,000


Construction



Contingency

Financing Costs

Other

$2,000,000Total


62


CSAH 23, SAP 11‐623‐04

David Enblom

TBD

2019


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2019 $1,300,000 $1,300,000

$1,300,000Total $1,300,000

$1,105,000

$195,000


Construction



Contingency

Financing Costs

Other

$1,300,000Total


63


CSAH 204, SAP 11‐804‐02

David Enblom

TBD

2019

TH 371

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2019 $300,000 $300,000

$300,000Total $300,000

$255,000

$45,000


Construction



Contingency

Financing Costs

Other

$300,000Total


64


CR 103, CP 2019‐1(103)

David Enblom

TBD

2019

TH 64 to 57th Ave

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2019 $300,000 $300,000

$300,000Total $300,000

$255,000

$45,000


Construction



Contingency

Financing Costs

Other

$300,000Total


65


CSAH 1, SAP 11‐601‐26

David Enblom

TBD

2020


25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2020 $150,000$800,000 $950,000

$950,000Total $150,000$800,000

$807,500

$142,500


Construction



Contingency

Financing Costs

Other

$950,000Total


66


CSAH 42, SAP 11‐642‐03

David Enblom

TBD

2020

TH 371 to approx. 4.4 miles North

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2020 $1,200,000 $1,200,000

$1,200,000Total $1,200,000

$1,020,000

$180,000


Construction



Contingency

Financing Costs

Other

$1,200,000Total


67


CSAH 55, CP 2020‐1(55)

David Enblom

TBD

2020

CSAH 7 to 3.5 miles South

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2020 $350,000 $350,000

$350,000Total $350,000

$297,500

$52,500


Construction



Contingency

Financing Costs

Other

$350,000Total


68


CR 119, CP 2020‐2 (119)

David Enblom

TBD

2020

TH 84 to CSAH 46

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2020 $200,000 $200,000

$200,000Total $200,000

$170,000

$30,000


Construction



Contingency

Financing Costs

Other

$200,000Total


69


CR 136, CP 2020‐3(136)

David Enblom

TBD

2020

CSAH 73 to CSAH 73

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2020 $600,000 $600,000 $1,200,000

$1,200,000Total $600,000 $600,000

$1,020,000

$180,000


Construction



Contingency

Financing Costs

Other

$1,200,000Total


70


CSAH 5, SAP 11‐605‐13

David Enblom

TBD

2021

CSAH 46 to Longville

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2021 $1,300,000$800,000 $400,000 $2,500,000

$2,500,000Total $1,300,000$800,000 $400,000

$2,125,000

$375,000


Construction



Contingency

Financing Costs

Other

$2,500,000Total


71


CSAH 48, SAP 11‐648‐04

David Enblom

TBD

2021

CR155 to TH 6

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2021 $1,200,000 $1,200,000

$1,200,000Total $1,200,000

$1,020,000

$180,000


Construction



Contingency

Financing Costs

Other

$1,200,000Total


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CSAH 54, SAP 11‐654‐04

David Enblom

TBD

2021

2.1 mi NE of CSAH 47 to CSAH 7

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2021 $600,000$25,000 $200,000 $825,000

$825,000Total $600,000$25,000 $200,000

$701,250

$123,750


Construction



Contingency

Financing Costs

Other

$825,000Total


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CSAH 73, SAP 11‐673‐04

David Enblom

TBD

2021

CR 136 to CSAH 8

25+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)



Description


Project Year

Federal/State

Property Tax Levy



2021 $800,000 $200,000 $1,000,000

$1,000,000Total $800,000 $200,000

$850,000

$150,000


Construction



Contingency

Financing Costs

Other

$1,000,000Total


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CASS COUNTYCapital Improvement Plan 2017‐2021Land Department

Cass County Trail System

Kirk Titus

Kevin Dahlman

2016‐2021

County wide system

10+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Cass County Trails will continue to expand providing diverse recreation opportunities across private and public lands. The long term goal of the Forest Resource Management Plan and Comprehensive Plan is to create destination trails between communities throughout the County. This is an expansion from the existing snowmobile trail system to provide year round access and opportunity by moving trail off water and private property and on to public land.

Impact on local operating budget is minimal with the majority of funds coming from external sources (state grant in aid funds). Fund 73 is currently a funding source for some projects.

Description


Project Year

Federal/State

Property Tax Levy



2016 $250,000 $250,000

2017 $250,000 $250,000

2018 $250,000 $250,000

2019 $250,000 $250,000

2020 $250,000 $250,000

2021 $250,000 $250,000

$1,500,000Total $1,500,000

$1,500,000


Construction



Contingency

Financing Costs

Other

$1,500,000Total


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CASS COUNTYCapital Improvement Plan 2017‐2021Sheriff's Office

E911 and Dispatch System Enhancements

Tom Burch

Tim Richardson

2016

LEC

10+

Project

Contact

Project Manager

Project Year

Location

Useful Life (Years)

Final miscellaneous components and enhancements completed ARMER system, integrating dispatch center improvements.

Advances in technology and planned obsolesence appear to be driving future needs beyond the funding level provided through the state from the E911 telephone surcharges, and reducing the useful life of hardware and software support systems.

Description


Project Year

Federal/State

Property Tax Levy



2016 $17,000$17,000

$17,000Total $17,000

$17,000


Construction



Contingency

Financing Costs

Other

$17,000Total


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Appendix A

373.40 CAPITAL IMPROVEMENT BONDS.

Subdivision 1.Definitions.

For purposes of this section, the following terms have the meanings given.

(a) "Bonds" means an obligation as defined under section 475.51.

(b) "Capital improvement" means acquisition or betterment of public lands, buildings, or other improvements within the county for the purpose of a county courthouse, administrative building, health or social service facility, correctional facility, jail, law enforcement center, hospital, morgue, library, park, qualified indoor ice arena, roads and bridges, public works facilities, fairground buildings, and records and data storage facilities, and the acquisition of development rights in the form of conservation easements under chapter 84C. An improvement must have an expected useful life of five years or more to qualify. "Capital improvement" does not include a recreation or sports facility building (such as, but not limited to, a gymnasium, ice arena, racquet sports facility, swimming pool, exercise room or health spa), unless the building is part of an outdoor park facility and is incidental to the primary purpose of outdoor recreation. For purposes of this section, "capital improvement" includes expenditures for purposes described in this paragraph that have been incurred by a county before approval of a capital improvement plan, if such expenditures are included in a capital improvement plan approved on or before the date of the public hearing under subdivision 2 regarding issuance of bonds for such expenditures.

(c) "Metropolitan county" means a county located in the seven-county metropolitan area as defined in section 473.121 or a county with a population of 90,000 or more.

(d) "Population" means the population established by the most recent of the following (determined as of the date the resolution authorizing the bonds was adopted):

(1) the federal decennial census,

(2) a special census conducted under contract by the United States Bureau of the Census, or

(3) a population estimate made either by the Metropolitan Council or by the state demographer under section 4A.02.

(e) "Qualified indoor ice arena" means a facility that meets the requirements of section 373.43.

Subd. 2.Application of election requirement.

(a) Bonds issued by a county to finance capital improvements under an approved capital improvement plan are not subject to the election requirements of section 375.18 or 475.58. The bonds must be approved by vote of at least three-fifths of the members of the county board. In


77

https://www.revisor.mn.gov/statutes?id=475.51#stat.475.51


https://www.revisor.mn.gov/statutes?id=4A.02#stat.4A.02




the case of a metropolitan county, the bonds must be approved by vote of at least two-thirds of the members of the county board.

(b) Before issuance of bonds qualifying under this section, the county must publish a notice of its intention to issue the bonds and the date and time of a hearing to obtain public comment on the matter. The notice must be published in the official newspaper of the county or in a newspaper of general circulation in the county. The notice must be published at least 14, but not more than 28, days before the date of the hearing.

(c) A county may issue the bonds only upon obtaining the approval of a majority of the voters voting on the question of issuing the obligations, if a petition requesting a vote on the issuance is signed by voters equal to five percent of the votes cast in the county in the last county general election and is filed with the county auditor within 30 days after the public hearing. If the county elects not to submit the question to the voters, the county shall not propose the issuance of bonds under this section for the same purpose and in the same amount for a period of 365 days from the date of receipt of the petition. If the question of issuing the bonds is submitted and not approved by the voters, the provisions of section 475.58, subdivision 1a, shall apply.

Subd. 3.Capital improvement plan.

(a) A county may adopt a capital improvement plan. The plan must cover at least the five-year period beginning with the date of its adoption. The plan must set forth the estimated schedule, timing, and details of specific capital improvements by year, together with the estimated cost, the need for the improvement, and sources of revenues to pay for the improvement. In preparing the capital improvement plan, the county board must consider for each project and for the overall plan:

(1) the condition of the county's existing infrastructure, including the projected need for repair or replacement;

(2) the likely demand for the improvement;

(3) the estimated cost of the improvement;

(4) the available public resources;

(5) the level of overlapping debt in the county;

(6) the relative benefits and costs of alternative uses of the funds;

(7) operating costs of the proposed improvements; and

(8) alternatives for providing services more efficiently through shared facilities with other counties or local government units.

(b) The capital improvement plan and annual amendments to it are not effective until approved by the county board after public hearing.


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https://www.revisor.mn.gov/statutes?id=475.58#stat.475.58.1a

Subd. 4.Limitations on amount.

A county may not issue bonds under this section if the maximum amount of principal and interest to become due in any year on all the outstanding bonds issued pursuant to this section (including the bonds to be issued) will equal or exceed 0.12 percent of the estimated market value of property in the county. Calculation of the limit must be made using the estimated market value for the taxes payable year in which the obligations are issued and sold. This section does not limit the authority to issue bonds under any other special or general law.

Subd. 5.Application of chapter 475.

Bonds to finance capital improvements qualifying under this section must be issued under the issuance authority in chapter 475 and the provisions of chapter 475 apply, except as otherwise specifically provided in this section.

Subd. 6.

[Repealed, 1994 c 505 art 2 s 7]

Subd. 7.

[Repealed, 2001 c 214 s 49]

History:

1988 c 519 s 2; 1988 c 719 art 5 s 84; art 19 s 20; 1989 c 277 art 4 s 30,31; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 5 s 27; art 17 s 6,7; 1990 c 480 art 9 s 13; 1990 c 592 s 1,2; 1991 c 345 art 2 s 55; 1992 c 511 art 9 s 11; 1995 c 256 s 1; 1997 c 231 art 2 s 31; 1999 c 243 art 5 s 34; 1Sp2003 c 4 s 1; 2005 c 152 art 1 s 7; 1Sp2005 c 1 art 4 s 101,102; 2008 c 154 art 10 s 10; 2010 c 389 art 7 s 2; 2013 c 143 art 12 s 5,6; art 14 s 50,51


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https://www.revisor.mn.gov/laws?doctype=Chapter&year=1994&type=0&id=505
























Appendix B

Cass County Buildings Year of Original Cost Plus

Asset Including Improvements FYE 2014 (audited) Acquisition Improvements Age

1 Original Courthouse 1902 2,261,225$ 112

2 Courthouse Annex 1976 1,146,890$ 38

3 Law Enforcement Center 1988 3,652,060$ 26

4 Historical Society Building 1982 90,607$ 32

5 Human Services Building 1990 2,471,470$ 24

6 Highway Department Buildings - Walker 1958 927,954$ 56

7 Highway Shop Building - Longville 1971 34,955$ 43

8 Highway Shop Building - Cass Lake 1971 27,880$ 43

9 Highway Shop Building - Pine River 1974 44,255$ 40

10 Highway Shop Building - Pillager 1988 118,310$ 26

11 Highway Shop Building - Hackensack 1983 75,235$ 31

12 Highway Department Salt Sheds 1998 186,554$ 16

13 Recycling Center and Transfer Facilities 1993 1,783,456$ 21

14 Land Department Offices, Shop and Storage Building 1997 1,203,608$ 17

15 Sheriff Radio Communication & Storage Buildings 1994 88,868$ 20

16 Deep Portage Conservation Reserve Buildings 1978 7,657,069$ 36

17 Pine River Barclay Building 2006 458,714$ 8

Grand Total 22,229,110$

TotalRoads and Bridges Mileage Bituminous GravelCounty State Aid Highways (CSAH) 500.30 369.37 130.93County State Aid Highways (CSAH) - Municipal 31.50 31.50 0.00County Roads 281.52 63.72 217.80

813.32 464.59 348.73

Bridges in county and CSAH systems 57Bridges subject to inspection by Highway Department 80

Cass County Trail InventoryTrail Designation Surface Trail MilesSnowmobile trails Natural 443Snowmobile / bike trails Paved 114ATV trails Natural 55X ski trails Natural 26Hunting walking trails Natural 20Horse trails Natural 7 State Forests - DNRATV and OHM trails Natural 70OHV Natural 11Horseback/mountain bike Natural 27 County totals 773


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CASS COUNTYCourthouse Campus Capital Plan Report

November 18, 2008Work Session

Appendix C



81

CASS COUNTY | Campus Master Plan

AREA COST Courts 54,200 SF $ 10,569,000 County Offices 0 SF 0 HHVS 0 SF 0 Sheriff 14,400 SF $ 2,808,000 Jail (Transfer + 106 Beds) 51,100 SF $ 12,264,000 Maintenance Building 1,900 SF $ 100,000 Total Construction Cost 121,600 SF $ 25,741,000 Project Cost $ 32,075,500

COURTS + 2 POD JAIL

New Campus Master Plan Design Report

FUTURE GROWTH

Courts 0 SF 0 County Offices 47,000 SF $ 9,165,000 HHVS 59,500 SF $ 11,602,500 Sheriff 0 SF 0 Jail (120 beds) 21,600 SF $ 5,184,000 Total Construction Cost 128,100 SF $ 25,951,500 Project Cost $ 32,225,600



82

Architects & Engineers 305 St. Peter Street - St. Paul, MN 55102

Cass County New Courthouse Work Session

November 18, 2008

Masterplan Site Development

•Plan For Expansion – Courtroom Shell-out, Building Footprint, Phased Construction, Etc.

•Plan For Interior Connections Across Campus.

•Plan For Total Building Security – Departmental, Entry Equipment In Future.

•Projects Must Fit Financial Resources Of The County.

New Courthouse

•Building Must Be Functional and Flexible/Versatile – Including Courtrooms and Conf. Space.

•Separate Zones Of Circulation – Public, Staff, Detainees.

•Customer Service Focus And Simple Navigation.

•Provide For Partnerships With Other Service Providers – Public Defenders, Department of Corrections.

•The Project Should Respect The Environment And Be Energy Efficient.

•Plan For 20 Years Of Growth.

New Jail

•Building Must Be Designed for 60-120 inmates now, And Be Able To Grow With Population Trends And Still Operate

Efficiently.

•Provide Safe Secure Supervised Circulation Of Inmates.

•Provide For Appropriate Segregation Of Inmates, And Allow For Future Growth.

•Plan For 20 Years Of Growth.

Guiding Principles Capital Impr Plan - Draft Annual Update Public Hearing June 7, 2016


83



November 18, 2008

Site Forces



84



November 18, 2008

Building Floor Plans

Level 1 Level 3

Level 2



85



November 18, 2008 Level 1 Capital Impr Plan - Draft Annual Update

Public Hearing June 7, 2016


86






87






88



November 18, 2008 Jail Diagram Capital Impr Plan - Draft Annual Update



89

County Administrator Our mission is to deliver quality public services to the citizens in an effective, professional and efficient manner.

PO Box 3000, 303 Minnesota Avenue, Walker, MN 56484-3000 Phone: 218-547-7419 TDD: 218-547-1424 E-Mail: [email protected] Web site: www.co.cass.mn.us

Notice of Public Hearing Cass County, Minnesota

Local Option Transportation Sales and Use Tax

NOTICE IS HEREBY GIVEN that the Board of Commissioners of Cass County, Minnesota (the “County”) will meet on Tuesday, December 1, 2015, at or after 6:00 p.m. in the Commissioner’s Board Room, Courthouse, 1st Floor Annex, Walker, MN, to hold a public hearing concerning the implementation of a local option transportation sales and use tax of up to one half of one percent (.5%) to be dedicated exclusively to Cass County road projects pursuant to Minnesota Statutes 297A.993 and 297A.99.

All interested persons may appear and be heard at the public hearing either orally or in writing, or may file written comments with the County Administrator before the hearing.

Dated: November 6, 2015 By Order of the Board of Commissioners of Cass County, Minnesota

/s/ Robert H. Yochum County Administrator

PUBLISHED: Pilot - November 18, 25, 2015; Cass Lake Times - November 19, 26, 2015; Pine & Echo Lakes Journal- November 19, 26, 2015; Brainerd Dispatch- November 18, 25, 2015; Pine Cone Press- November 17, 24, 2015; Staples World- November 19, 26, 2015.

Appendix D


90

Cass County Local Option Transportation Sales Tax Draft Plan For Years 2016 through 2026 Presented at public hearing to the Board of Commissioners 12/01/2015

Plan evaluated annually as part of County Capital Improvement Plan

Revenue Per Year $ Times ten years $Gross proceeds estimate by AMC @ .5% 1,072,131.51 10,721,315.10Less State administration fee estimate 72,131.51 721,315.10Net proceed draft plan estimate 1,000,000.00 10,000,000.00

Expenditures Plan targets as % of total Times ten years $Pavement preservation 48.00 4,800,000.00Gravel/Chloride to pavement 30.00 3,000,000.00Property tax relief potential 22.00 2,200,000.00

100.00 10,000,000.00

Pavement preservation

48%

Gravel/Chloride to pavement

30%

Property tax relief potential

22%

Draft Cass County Transportation Sales Tax Plan Targets Presented November 17, 2015 for the Years 2016 through 2026



91

Cass County Local Option Transportation Sales Tax Draft Plan For Years 2016 through 2026 Presented at public hearing to the Board of Commissioners 12/01/2015

PAVEMENT PRESERVATIONROADWAY TERMINI - FROM TERMINI - TO LENGTH (MI)CSAH 1 CSAH 29 CSAH 24 6.0CSAH 1 TH 84 COUNTY LINE 2.7CSAH 5 CSAH 46 TH 84 14.2CSAH 12 COUNTY LINE TH 371 5.6CSAH 17 CSAH 1 COUNTY LINE 5.5CSAH 20 COUNTY LINE TH 64 6.1CSAH 23 COUNTY LINE TH 64 4.0CSAH 24 TH 64 CSAH 1 12.0CSAH 38 COUNTY LINE TH 371 2.7CSAH 42 TH 371 4.4 MI NORTH 4.4CSAH 54 2.1 MI NW OF CSAH 47 CSAH 7 5.4CSAH 66 COUNTY LINE TH 371 1.6CSAH 72 CSAH 13 3.2 MI N OF CSAH 13 3.2CSAH 73 CR 136 CSAH 8 7.5CSAH 75 TH 2 COUNTY LINE 2.0CSAH 77 SOUTH CITY LIMITS OF LAKE SHORE CSAH 78 4.2CSAH 79 TH 84 CSAH 43 1.1CR 114 CSAH 1 COUNTY LINE 5.0CR 115 CSAH 1 COUNTY LINE 3.0CR 124 TH 200 1.1 MI EAST 1.1CR 150 COUNTY LINE CSAH 75 1.2CR 171 CSAH 1 1.0 MI WEST 1.0SHINGOBEE FRONTAGE ROAD TH 371 TH 371 0.2$4.8 million estimated cost to supplement State/Federal/Local Levy funds 99.7Pavement program consists of 440 miles with daily traffic counts of more than 150 (this draft plan proposes to improve 22.5%)

GRAVEL/CHLORIDE TO BITUMINOUSROADWAY TERMINI - FROM TERMINI - TO LENGTH (MI)CSAH 50 TH 34 0.5 MI EAST 0.5CSAH 55 CSAH 7 3.5 MI SOUTH 3.5CSAH 61 COUNTY LINE TH 371 1.7CSAH 62 COUNTY LINE TH 371 1.4CR 103 TH 64 57TH AVE 3.5CR 116 * TH 87 NORTH CITY LIMITS OF BACKUS 7.2CR 119 * LINDEN LANE NW CSAH 46 2.0CR 136 CSAH 73 CSAH 73 3.2CR 157 TH 200 CR 128 3.0*County would propose discussing joint projects with townships. 26.0$3.0 million estimated cost to supplement State/Federal/Local Levy fund.Gravel/Chloride program consists of 120 miles with daily traffic counts greater than 100 (this draft plan proposes to move 21.6% to pavement)



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95

November 12, 2015

To: Robert Yochum, Cass County Administrator Larry Wolfe, Chief Financial Officer

From: Bruce Schwartau, Retail Trade Program Manager Community Economics, University of Minnesota Extension

Re: Estimate of Additional Local Option Sales Tax paid by Residents of Cass County, MN

Recently, I was asked by Mardi Harder, a regional director for the University of Minnesota Extension, and Merritt Bussiere, Extension’s Community Economics Educator for central Minnesota, if I could assist Cass County with an estimate of the total tax that might be raised by a local option sales tax (LOST) dedicated to designated highway projects and the percentage of that tax likely to be paid by permanent county residents as compared with visitors. I have completed similar estimates for other communities considering a LOST for several years now. This is in addition to over 200 retail analysis reports our shop has completed in the last decade.

The business climate in Cass County is unique. I have spent several hours analyzing the available data, spoken with Mr. Wolfe to understand his views, and invited expert input from 2 university specialists. I have come to the conclusion that we cannot give you the analysis as described in our current proposal, but I can give you my perspective for your consideration. There is no charge for this service.

Total Tax Collected In 2013, there were over $214 million in taxable sales made in Cass County businesses. A simple calculation of 0.5 percent means about $1,072,000 in local sales tax would be collected. In most cities and counties, this calculation has underestimated the actual collection but is usually within a 10 percent margin. Businesses and residents that order taxable items to be delivered to a Cass County address will be charged the LOST even though it wasn’t purchased from a Cass County business. If a business purchases supplies in another county and brings it to Cass County themselves, they need to submit a use tax. Until you have a LOST history, a reasonable estimate is $1 million total taxable sales.

Percentage Paid by Non-Residents The percentage of the tax paid by non-residents is an estimate unless you have access to customer zip code information collected by businesses. Some retail and service businesses may have that information but there is another 7percent of the taxable sales being collected by businesses that are neither retail or service outlets. This includes manufacturers and wholesalers.

Many residents might think they don’t buy much locally but many of the services delivered to their homes have a sales tax included in their bills. Most people are just considering retail purchases instead of all expenditures.


96

A quick look at a trade area analysis for Cass County would suggest that only 25 percent of the taxable purchases come from non-residents. A typical Greater Minnesota county experiences $7,100 in taxable retail and services sales per resident. Cass County had $6,985 taxable sales per resident. The 25 percent estimate came from an analysis of the amount of taxable sales in the typical tourism businesses. However, Cass County has other major factors to consider:

Seasonal residents A recent University of Minnesota Extension study by Ryan Pesch and Merritt Bussiere estimated 47,232 seasonal residents and 47 percent of the housing units in Cass County being used by seasonal residents. The study, based on a survey of 2nd homeowners, estimated seasonal residents are in the county 93 days each year. Those seasonal residents will make purchases that are different than a short time tourist.

No major retail destination Cass County does have retail stores. There are approximately 330 retail stores among the almost 1,100 businesses. Mr. Wolfe believes that local residents buy only about 10 percent of their goods from local businesses. The experience of several members of the Extension community economics team with other retail disadvantaged counties suggests that this estimate is too low.

One indicator for me was furniture sales in the county. Taking into account the lower income factor for Cass County, the estimated sales were 46 percent of expectations. Some of those sales were made to seasonal homes. Even if we estimate that half of the sales were to seasonal residents, that would leave 23 percent of expected sales made by local residents.

Another indicator was in Health and Personal Stores. Again, there was a deficit of approximately 50 percent. Seasonal residents (being around just 93 days/year) won’t spend as much as full-time residents.

Accommodations Almost 20 percent of Cass County’s taxable sales is a factor of lodging. This supports the assumption that much of the sales tax income comes from non-residents. This is supported by large sales in leisure goods and recreation businesses.

Best Estimate of LOST Collection from Non-Residents Taking the factors listed above along with the experience of community economics team members, a reasonable estimate for the sales tax collection from people and businesses that are not in Cass County on a permanent basis is 70 percent to 80 percent. Therefore approximately $200,000 to $300,000 of the local sales tax would be collected from residents. This calculates to about $7.00 to $10.50 per resident per year. If a person would argue that the purchases by local residents are underestimated, the upper limit of that argument should be about $14.00 per resident per year.

Conclusion There are many factors to consider in these estimates. A large portion of any additional sales tax, if enacted, will be paid by people other than the full-time residents of Cass County.


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Capital Impr Plan - Draft Annual Update Capital Impr Plan - Draft Annual UpdatePublic Hearing June 7, 2016

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2017-2021 cass county capital improvement plan

Documents