City Council Meeting Date: November 21, 2023
To: Mayor and City Council
City Administrator
From: Brenda Angelstad, Finance Director
Title
Public Hearing to certify 2023 Delinquent bills.
Body
Action Requested:
The Northfield City Council will hold a public hearing on the 2023 delinquent charges to be assessed on the 2024 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 early October, letters (letter template attached) are sent to property owners advising them of the certification process and that payment was required by the first of November in order for certification to be avoided. The Public Hearing notice (attached) was also published in the Northfield News on October 19th. 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.
The totals shown above do not include additional fees charged for certification. The total shown for 2023 is as of November 9th. Finance staff will continue to work with customers through November 21st. We are required to submit data to the County by November 30th.
Financial Impacts:
Approving the certifications will bring the Utility bills on the list current to June 30, 2023.
Tentative Timelines:
The public hearing and resolution must be passed on November 21st in order to send information to the Counties for certification by November 30, 2023.