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EXHIBIT J <br />ANALYSIS OF THE TAX RATE INCREASE <br />PROPOSED RATE: <br />CURRENT RATE: <br />INCREASE: <br />REASONS FOR INCREASE: <br />0.8093 <br />0.61 <br />0.1993 (ALMOST 20 CENTS) <br />REVENUE SHORTFALL: $5289941 <br />FIREFIGHTER MINIMUM PAY PETITION: $507,831 <br />DEBT FOR POLICE / COURT BUILDING: $435,410 <br />PAY & BENEFIT INCREASE: $427,738 <br />SIDEWALK, CURB & OVERLAY PROJECTS: $112,171 <br />0.0524 <br />0.05031 <br />0.04313 <br />0.04237 <br />0.01111 <br />$2,012,091 0.19932 <br />