FY 2024-25 Adopted Budget Book

2. RevenueAnalysis: Revenue forecasts are based on analysis of historical trends, current circumstances and assumptions based on available expert analysis of economic trends. The forecast takes into consideration the changes in revenue patterns over the past ten years. Because the historical data covers both periods of slower growth as well as more aggressive expansion, the forecasted growth rate for revenue is relatively conservative. A number of economic indicators, including the Consumer Price Index (CPI) and Gross Domestic Product (GDP), were considered in order to assess overall economic trends. 2.1 Revenue Forecast Assumptions: The Long Range Financial Forecast is based on different assumptions that were used to build the forecast model. These assumptions are subject to change when the plan is reevaluated or is compared to actual data in the future. Changes to assumptions may also happen if new financial policies are introduced in the future. The base point for the modeling in the plan is the actual data for FY 2023. The following assumptions were used to build the forecast model: 1- Population growth at a steady rate of 1.5% 2- Tax rate has reduced to .684934 and should be maintained the same for five years. 3- Taxable property value will appreciate at a 1.84 percent rate annually. 4- Non-Property taxes are expected to grow annually at 4.72 percent on average. 5- Water rates increase based on operational and infrastructure cost. 6- The City of DeSoto is planning to issue 75,000,000 in bonds over the next five years to finance capital improvement projects. 2.2 Revenue Trend Analysis: The following table and charts show a comparison of actual revenues from FY2020 and FY2024. The percentage of revenue derived from taxes (sales and property) increased slightly, from about 51.34% of total revenues to about 52.9%. Changes in other categories are also slight. Total revenues increased 29% over the past five years.

Revenue Type

2020

2020

2025

2025

Change

Inter-Gov

$ 5,977,304 $ 32,516,302 $ 16,091,199 $ 1,496,317 $ 1,120,283 $ 32,038,191 $ 1,522,910 $ 3,768,633 $ 94,670,432 $ 139,293

6.3%

6,810,492

5.4%

13.9% 41.5% 23.6% -17.0% 24.5% -82.7% -15.1%

Property Tax Non Prop. Tax

34.3% 46,012,299 17.0% 19,896,573

36.8% 15.9%

Lic/perm/fines/fee

1.6% 1.2% 1.6% 0.1% 4.0%

3,589,951

2.9% 139.9%

Municipal Court

929,726

0.7%

Charges for services

33.8% 39,888,711

31.9%

Earnings on Investments Contributions/donations

4,767,318

3.8% 213.0%

24,048

0.0% 2.6%

Other Total

3,198,794

100.0%

125,117,911

100.0% 341.7%

108

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