City manager uses storybook to explain property‑tax basics to council

City Manager Trevor Cahoon delivered a training for the council on how property tax works and why the city requests an amount rather than declaring a fixed rate. Cahoon framed the talk with a brief children's‑story analogy about a "great tree" to explain levy mechanics and shifts in assessed valuation.

Cahoon said, "We don't set a rate as a city. We ask for an amount that we would like to collect," and explained that the county computes certified rates based on assessed values. He reviewed how assessed‑value shifts across neighborhoods can make individual tax bills rise or fall even when the city's total levy remains unchanged, and he outlined Truth‑in‑Taxation requirements for public notice and hearings when the council seeks more than the prior year's levy plus allowed new growth.

Why it matters: The presentation was intended to prepare the council for upcoming budget workshops in April. Cahoon recommended focusing on needed dollar amounts and aligning fixed operational costs with stable revenue sources while using variable revenues for projects.

Key takeaways: Cahoon described options to segment property‑tax levies toward specific purposes (for example, allocations tied to police or fire) to increase transparency, while noting drawbacks such as reduced flexibility. The city is targeting comprehensive budget reviews and public outreach beginning in March/April and aims to present a tentative budget for council review in April.

Next steps: Staff will provide historical budget‑to‑actual materials and more detailed projections during the April budget workshops and make outreach available to residents.

Quote: "Truth in taxation requires that any alteration other than new growth requires that that decision be made by the council and to be published as a public notice," Cahoon said, summarizing the legal requirement for transparency.