City of Northfield - File #: 26-570

• File #: 26-570
• Version: 1
• Type: Information/Discussion Item
• Status: Agenda Ready
• File created: 4/22/2026
• In control: City Council
• On agenda: 11/10/2026
• Title: Public Hearing to certify 2026 Delinquent bills.

City Council Meeting Date:                     November 10, 2026

To:                                          Mayor and City Council

                                          City Administrator

From:                                          Brenda Angelstad, Finance Director

Title

Public Hearing to certify 2026 Delinquent bills.

Body

Action Requested:                     

The Northfield City Council will hold a public hearing on the 2026 delinquent charges to be assessed on the 2027 property tax.

Summary Report:

Each year staff determines delinquent utility and other charges as of October 1.  Any balances older than 90 days as of October 1 (June 30 balances) constitute the initial list of charges subject to certification of the following year’s tax rolls.  In late September, letters (letter template attached) are sent to property owners advising them of the certification process and that payment was required by October 30^th in order for certification to be avoided.  The Public Hearing notice (attached) was also published in the Northfield News on November 4^th.  Staff also goes through all miscellaneous accounts receivable as of October 1.  Any balances older than 90 days are assessed to the property taxes, along with a 10% administrative fee.

The table below summarizes the history of delinquent utility amounts certified to taxes for the last several years.

Certified Year	Amount	Change from Prior Year
2017	$116,135	-5.4%
2018	$123,530	6.4%
2019	$108,640	-12.1%
2020	$84,202	-22.5%
2021	$66,529	-21.0%
2022	$84,806	27.4%
2023	$80,929	-4.6%
2024	$145,770	80.1%
2025	$127,205	-12.7%
2026	$146,831	15.4%

The totals shown above do not include additional fees charged for certification.  The total shown for 2026 is as of October 30^th.  Finance staff will continue to work with customers through November 10^th.  We are required to submit data to the County by November 30^th.

Financial Impacts:                     

Approving the certifications will bring the Utility bills on the list current to June 30, 2026.

Tentative Timelines:                     

The public hearing and resolution must be passed on November 10^th in order to send information to the Counties for certification.