Township of Selwyn Tax Levy Impact Summary $ % Gross Tax Levy Increase $247, % Net Tax Levy Increase $181, %

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1 Tax Levy Impact Summary $ % Amounts Increase Taxation requirement $6,283,725 Taxation requirement ($6,036,559) Gross Tax Levy Increase $247, % Less: Adjustment for Real Assessment Growth ($66,089) Net Tax Levy Increase $181, % OPP Area Rate requirement $2,184,466 OPP Area Rate requirement ($2,184,466) O.P.P. Area Rate Increase $0 0.00% Lakefield Policing Area Rate requirement $922,809 Lakefield Policing Area Rate requirement ($922,809) Lakefield Policing Area Rate Increase $0 0.00%

00% OPP Area Rate requirement - 2015 $2,184,466 OPP Area Rate requirement - 2014 ($2,184,466) O.P.P. Area Rate Increase $0 0.

2 Analysis of Tax Increases - Summary (high level) IFT from Taxation proposed net tax levy increase for 2015 $181,077 Economic Wage $86,459 Includes impact of economic wage increases across all departments, including impacts of employer costs on economic wage increases (except WSIB see below). Increased Employer Costs - WSIB $18,250 Includes impacts across all departments for significant premium rate increase. New/Increased Expenses $14,130 Reflects increases in ORCA levy & new expenses for source water protection. Economic Development Committee $5,640 Include expenses specific to new Standing Committee of Council included in base budget supported by taxation. Winter Control - Operating Deficit $28,000 Continued phase-in of increased support from taxation for winter control operations. Decreased Landfill Tipping Fees - Offset thru Taxation $36,884 Continued phase-in of increased support from taxation for waste management. Year One Tax Impact - OMPF Operations Phase Out $57,803 Start of annual impact over four years to phase out operational reliance on unconditional provincial grant. Total Gross Increases on Tax Levy $247,166 Real Assessment Growth from Year End Roll ($66,089) Net Tax Levy Increase $181,077

Increased Employer Costs - WSIB $18,250 Includes impacts across all departments for significant premium rate increase.

3 Analysis of Tax Increase - General Government IFT from Taxation proposed net tax levy increase for 2015 $92,500 Impact of No OMPF Transfer 46,000 Base amount of original CRF funding from province. Previously offset by IFT from OMPF. Increased Estimate for Supplementary Taxation -10,000 Increased annual forecast related to omitted/supplementary assessment. Increased Wage expenses 46,500 Includes economic wage increases and related payroll expenses, including WSIB premium rate increase. Net Impact of IFT Changes/Savings/Increases across dept. 10,000 Combination of numerous interest increases, transfer increases/decreases and small administrative amounts across cost centers. Total Department Taxation Impact 92,500

Increased Estimate for Supplementary Taxation -10,000 Increased annual forecast related to omitted/supplementary assessment.

4 Analysis of Tax Increase - Economic Development IFT from Taxation proposed net tax levy increase for 2015 $5,640 With the establishment of a new standing committee of Council the related committee expenses are no longer ad hoc expenses funded by OMPF. Economic Development Committee $5,640 Include expenses specific to new Standing Committee in base budget supported by taxation. Total Department Taxation Impact $5,640

are no longer ad hoc expenses funded by OMPF.

5 Analysis of Tax Increase - Fire Service IFT from Taxation proposed net tax levy increase for 2015 $14,450 Decrease Projected in Insurance Reimbursement $14,500 reflects trend over past year, reduced payments from insurance companies Offset of One time Officer Training ($8,800) Transfer from General Government reserve to offset initial training program. Increased Wages/Training Costs $24,000 Includes economic wage increases and related payroll expenses.(wsib) Also includes increases in required training costs and new SCBA fit/familiarization. Reduced Operating Expenses across department ($15,250) reduced operating expenses in numerous administrative accounts and specifically in costs related to vehicles and equipment. Total Department Taxation Impact $14,450

Increased Wages/Training Costs $24,000 Includes economic wage increases and related payroll expenses.(wsib) Also includes increases in required training costs and new SCBA fit/familiarization.

6 Analysis of Tax Increase - Otonabee Conservation (ORCA) IFT from Taxation proposed net tax levy increase for 2015 $6,130 An overall levy increase of $33,110 was approved by the ORCA Board and is passed along to the various members of ORCA's watershed. This is the share of the increase apportioned to Selwyn. Increase in Operating Levy $6,130 Represents Township share of overall levy increase.

passed along to the various members of ORCA's watershed.

7 Analysis of Tax Increase - Protective Inspection & Enforcement (Building Department) IFT from Taxation proposed net tax levy increase for 2015 $8,000 The majority of the Building Department expenses are funded through permit fees. Costs related to Small Animal Control, By-law Enforcement, Heritage Committee and 911 sign placement are funded by taxation. In 2015, taxation is also funding the Township's share of increased expenses for source water protection obligations. Source Water Protection $8,000 Reflects final year of the three (3) year phase-in for increased expenses related to Risk Management Officer partnership with other watershed stakeholders.

Costs related to Small Animal Control, By-law Enforcement, Heritage Committee and 911 sign placement are funded by taxation.

8 Analysis of Tax Increase - Transportation Services (Roads) IFT from Taxation proposed net tax levy increase for 2015 $33,000 Wages for the Public Works staff are allocated across a number of cost centers. As a result the economic wage increase is included in the maintenance and construction areas below. Brushing operation expenses and winter control activities are inter-related and impacted by winter conditions. Use of Increased Operating Receipts ($14,000) Use of specific operating receipts to mitigate decreased accumulated revenue available in Increased Insurance and Building Utility Costs $16,000 Increases in premium specific to public works and increases in building hydro and heating costs. Increased Maintenance Costs (net) $6,000 Includes plus/minus expense changes between general maintenance on gravel and surfaced roads. Decreased AMO Gas Tax Revenues/Levy for Construction $25,000 Net impact of decreased AMO gas tax revenues and increased activity using own forces on roads construction activity. Total Department Taxation Impact $33,000

Brushing operation expenses and winter control activities are inter-related and impacted by winter conditions.

9 Analysis of Tax Increase - Waste Management (Landfill) IFT from Taxation proposed net tax levy increase for 2015 $37,000 Reduced Revenues $30,000 Declining tipping fee revenues continues to impact the budget. IFT from Reserve $5,000 Reduced IFT from Reserve in comparison to 2014 to reflect ongoing phase in of additional tax support for landfill site. Increased Collection Costs $8,500 Forecast of increased curbside collection costs - in year - new contract. Increased Wage expenses $8,500 Includes economic wage increases and payroll related increases (WSIB). Various Operational Savings (net) ($15,000) Savings in landfill site monitoring and equipment costs to maintain site operations activity. Diligent savings effort to help offset decreased tipping revenues. Total Department Taxation Impact $37,000

Increased Collection Costs $8,500 Forecast of increased curbside collection costs - in year - new contract.

10 Analysis of Tax Decrease - Arenas IFT from Taxation proposed net tax levy increase for 2015 $1,450 Tax supported subsidy that equates to the difference between the minor sports rate and the prime time rate. As well, this subsidy will continue to include an annual transfer to reserve to fund the replacement of ice resurfacers at each arena. Increase in Primetime Subsidy - Lakefield-Smith Community Centre $600 To fund rate differential noted above. Increase reflects increase in rates. Increase in Primetime Subsidy - Ennismore Arena $850 To fund rate differential noted above. Increase reflects increase in rates. Total Department Taxation Impact 1,450

As well, this subsidy will continue to include an annual transfer to reserve to fund the replacement of ice resurfacers at each arena.

11 Analysis of Tax Increase - Library Services IFT from Taxation proposed net tax levy increase for 2015 $6,500 Reserve to Offset Succession Mgmt. ($5,000) Costs related to retirement of Librarian related to wages overlap and retirement benefit - funded from General government reserve. Increase in Salaries and Wages $11,500 Reflects full year impact of changes in new staffing set up and economic wage adjustments for all library staff. Total Impact on Taxation $6,500

($5,000) Costs related to retirement of Librarian related to wages overlap and retirement benefit - funded from

12 Gross Expenditures 2015 (by department) Parks&Rec Waste Library Gen. Gov't Prop&Fac Roads ORCA Bldg&Plan Fire Police

13 Gross Expenditures 2015 (Summary by Cost Center) Rec.& Library General Govt Waste Facilities Roads Protection

14 Net Funding Requirement (by cost center) 4,250,000 4,000,000 3,750,000 3,500,000 3,250,000 3,000,000 2,750,000 2,500,000 2,250,000 2,000,000 1,750,000 1,500,000 1,250,000 1,000, , , ,000 0 Gen. Gov't.& Facilities Protection (incl.police) Transportation Waste Rec.&Culture Net Levy 2014 Levy Increase 2015

1,250,000 1,000,000 750,000 500,000 250,000 0 Gen. Gov't.

15 Selwyn Revenues Debt 6% Transfers 5% Grants 10% Reserves & Reserve Funds 16% Operating Receipts & User Fees 15% Taxation & Area Rates 49%

City of Pitt Meadows. Taxation - Townhall Meeting February 19, 2015

City of Pitt Meadows. Taxation - Townhall Meeting February 19, 2015 City of Pitt Meadows Taxation - Townhall Meeting February 19, 2015 Agenda Mayor s Welcome Property Tax Assessment Explained Budget & Business Planning Process Tax Calculation Process Budget Components