Making sense of the city budget planning process
How Roseville sets its annual budget
Roseville’s 2027 city budget is taking shape, with proposals and decisions coming together over the next weeks and months that will impact resident property taxes. A key decision will be made on September 28, 2026 to set the maximum amount the city can collect on property taxes next year. By December 7, the Roseville City Council will approve the final city budget, the property-tax levy, utility rates, the city fee schedule, and the Economic Development Authority levy.
That’s a lot of government vocabulary, I know.
However, the story of how the budget is set begins long before December and long before anyone has a finished budget to debate. I interviewed Roseville’s Finance Director Sam Magureanu and reviewed City Manager Pat Trudgeon’s proposed 2027 budget to create this guide to how the annual budget process works in Roseville.
Let’s start by sorting out a few terms.
How the budget, levy and your tax bill fit together
The budget is the city’s financial plan for the year. It shows what Roseville plans to spend and where the money will come from. Property taxes aka “the levy” pay for part of that plan, but not all of it.
The city’s property-tax levy is the total amount Roseville plans to collect citywide through property taxes. It is one citywide number, not the amount charged to one home or business.
A city property tax is a property’s share of that levy. Ramsey County calculates it using a property’s taxable value and classification. Minnesota law taxes a single family home, an apartment building and a store differently. The share also depends on how a property’s value compares with other taxable properties across Roseville. The tax calculation process deserves its own article!
** When this article refers to a levy or levy increase, it means the total collected citywide. It does not mean every property’s city tax rises by that percentage.**
A total property tax bill is broader. Ramsey County sends an annual statement that combines taxes from the city, county, school district and other public bodies. Most property tax bills are paid in two installments.
The city controls its part of that bill. It does not control the whole thing.
If property taxes pay for only part, what pays for the rest?
City Manager Pat Trudgeon’s most recent recommended 2027 budget, presented on Aug 24, 2026, includes $77.9 million for governmental operations, such as police, fire, and parks and recreation. The proposed property-tax levy is $36.2 million, covering about 46% of that amount.
