Finance and Municipal Affairs

Municipal Statistical Review for municipalities for the year

2008/2009

Prepared By: Municipal Affairs and Provincial Planning Aubin Arsenault Building 3 Brighton Road

Charlottetown, PE C1A 7N8 Tel: 368-5892 Fax: 368-5526

Message from the Minister ______

It is my privilege, as Minister of Finance and Municipal Affairs, to present the Municipal Statistical Review for the year of 2008.

This review incorporates the statistical information on financial expenditures, population, services offered by municipalities, planning and municipal assessments.

I would like to express my sincere appreciation to all municipalities for their assistance in completing the required documentation. They provided a great deal of the information in this report, along with Statistics and various government departments.

The result of this collaboration is an overview of the services provided by our Island municipalities to residents on a daily basis. I’m sure you will find it to be very informative.

You may also find additional resources for municipalities by visiting our departmental website at: http://www.gov.pe.ca/finance/municipalaffairs

Wes Sheridan Minister of Finance and Municipal Affairs

Table of Contents

Statistical Highlights 3

Chart 1: County Population 3

Municipal Fact Sheet 5

Chart 2: Municipal Expenditures 5 Table 1: Commercial and Non-Commercial Tax Rates 6 Chart 3: Comparison of Municipal Administration 6 Chart 4: Municipal Acreage 7 Chart 5: Municipal Populations 7

Municipal Population 8

Table 2: Municipalities by County 9 Map 1: Population by County 10 Table 3: Municipalities with Population Growth Greater Than Five Percent 11 Table 4: Municipalities with Population Decline Greater Than Five Percent 11 Table 5: Municipalities with a Population Change Less Than Five Percent 12 Table 6: Incorporated and Unincorporated Population Comparison 12 Table 7: Estimated Municipality Populations 13 Chart 6: Population in Cities and Towns 14 Chart 7: Population Comparison of Communities 15 Chart 8: Percentage Population Change 16 Map 2: Municipality Census Population 17

Municipal Per Capita Statistics 18

Table 8: Long-Term Debt Per Capita 19 Table 9: Short-Term Borrowing Per Capita 20 Table 10: Administration Costs Per Capita 21 Table 11: Fire Protection Cost Per Capita 22 Table 12: Police Protection Services Cost Per Capita 23 Table 13: Roads, Streets and Other Transportation Costs Per Capita 24 Table 14: Facilities and Public Property Cost Per Capita 25 Table 15: Recreation and Parks Costs Per Capita 26 Table 16: Other Municipal Services Cost Per Capita 27

Municipal Assessments 28

Table 17: 2009 Municipal Assessment Report 29

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Table 18: 2008 Municipal Assessment Report 31 Table 19: 2007 Municipal Assessment Report 33

Municipal Tax Rates 35

Table 20: 2009 Municipal Taxation Rates 36 Table 21: 2008 Municipal Taxation Rates 37 Table 22: 2007 Municipal Taxation Rates 38

Municipal Revenues and Expenditures 39

Table 23: Municipal Revenues and Expenditures, Summary 40 Table 24: Municipal Surplus/Deficit 41 Chart 9: Revenue 2008, Cities and Towns 42 Chart 10: Revenue 2008, Communities 42 Table 25: 2008 Municipal Revenue Breakdown 43 Chart 11: Expenses 2008, Cities and Towns 44 Chart 12: Expenses 2008, Communities 44 Table 26: 2008 Municipal Expenditure Breakdown 45 Chart 13: Revenue 2007, Cities and Towns 46 Chart 14: Revenue 2007, Communities 46 Chart 15: Expenses 2007, Cities and Towns 47 Chart 16: Expenditures 2007, Communities 47 Chart 17: Revenue 2006, Cities and Towns 48 Chart 18: Revenue 2006, Communities 48 Chart 19: Expenditures 2006, Cities and Towns 49 Chart 20: Expenditures 2006, Communities 49

Municipal Services 50

Table 27: Water and Sewer Services 51 Map 3: Municipal Utility Information 51 Table 28: Road Lengths Measured by Responsibility 52 Map 4: Municipalities with Official Plans 53 Table 29: Number of Acres within Each Municipality 54

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Statistical Highlights

Of the 75 municipalities:

• Queens County has the highest number of municipalities in their county at 32, followed by Prince County at 27 and Kings County at 16.

• There are 31 municipalities with their own official plans.

• There are 26 municipalities offering water and/or sewer services to their residents.

• Eight municipalities have responsibility for their own highway/road systems.

• The Town of Stratford had the highest percentage increase in population since 2001 at 12.2%, followed by the Community of Union Road and the Town of Kensington at 8.9% and 7.2% respectively. (Statistics Canada, 2006 Census)

• The community of Victoria had the highest decrease in population since 2001 at 35.3%, followed by the community of Abram’s Village at 22.2% and Central at 19.9% respectively. (Statistics Canada, 2006 Census)

• As of the latest census (2006), the total population for Prince Edward Island is 135,851. Of that, the incorporated population for Queens County is 55,553, for Prince County it is 26,287, and for Kings County it is 11,205. These county population figures were the result of a 2006 Government survey of all local municipalities.

Chart 1: County Population

70,000

60,000

50,000

40,000 Population Level 30,000

20,000

10,000

0 Prince Queen Kings Incorporated Area Unincorporated Area County

Source: Statistics Canada- Census 2006, and 2006 Local Municipal Survey

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• In 2008, the total taxable assessment for commercial property in all municipalities in P.E.I. was approximately $871 million. The total taxable assessment for non-commercial property in all municipalities on P.E.I. was $4.70 billion.

• The total municipal tax collected on P.E.I during 2008 was approximately $51.3 million. The total amount of grants-in-lieu of taxes transferred to municipalities in P.E.I. during 2008 was $2.7 million. The amount of unconditional transfers to the municipalities amounted to $7.6 million.

• In 2009, the total taxable assessment for commercial property in all municipalities in P.E.I. is approximately $902 million. The total taxable assessment for non-commercial property in municipalities on P.E.I. was $4.79 billion.

• The value of the tax to be collected on commercial property for all municipalities in P.E.I during 2009 was approximately $17.0 million. The value of the tax to be collected on non-commercial property for all municipalities in P.E.I. during 2009 was $22.8 million.

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Municipal Fact Sheet

Numbers

75 Total Municipalities 31 Municipalities with official plans and bylaws 44 Municipalities without official plans and bylaws 2 Cities 7 Towns 66 Communities 275 Male municipal councillors 120 Female municipal councillors 55 Male Mayors/Chairpersons 20 Female Mayors/Chairpersons

Finances

34 municipalities have expenditures that are $50,000 & under during 2008 14 municipalities have expenditures between $50,000 & $100,000 during 2008 17 municipalities have expenditures between $100,000 & $500,000 during 2008 8 municipalities have expenditures between $500,000 & $5,000,000 during 2008 2 municipalities have expenditures $5,000,000 and over during 2008

Chart 2: Municipal Expenditures 40

35

30

25

Number of 20 Municipalities

15

10

5

0 0 0 0 00 00 , 0,00 0 00,00 0, 0 5, 00 >$50,000 $ <$5, 50,000-$100 $ 100,000-$50 $ 500,000- $ Yearly Municipal Expenditures

Source: Financial Statements provided by each municipality in calendar year 2008

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Table 1: Commercial and Non-Commercial Municipal Tax Rates

Municipal Tax Rate Number of Number of Municipalities- Municipalities- Commercial Non-Commercial Less than $0.10 14 14 $0.10 > $0.20 20 25 $0.20 > $0.50 14 22 $0.50 > $1.00 17 24 Equal to or over $1.00 10 0

Note: The Municipal Tax Rate is applied as per $100 of assessed property value.

Source: Provincial Treasury, Taxation and Property Records – Municipal Assessment Report

Administration

21 municipalities spent $0 on administration wages 29 municipalities spent less than $10,000 on administration wages 14 municipalities spent between $10,000 and $50,000 on administration wages 8 municipalities spent over $50,000 on administration wages 3 municipalities did not provide the information

Source: Financial Statements provided by each municipality

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Services

14 municipalities have only a sewer system 12 municipalities have both a water and sewer system 8 municipalities own their own roads 23 municipalities have their own streetlights 4 municipalities have a municipal police department 7 municipalities have policing contracts with the RCMP

36 municipalities have bylaws 13 municipalities offer animal control 8 municipalities offer blackfly and/or mosquito control service 50 municipalities provide parks and recreation services and programs

Geography & Demographics

23 municipalities are less than 1,000 acres in size 28 municipalities are between 1,000 & 5,000 acres in size 24 municipalities are over 5,000 acres in size

21 municipalities have a population of less than 250 residents 27 municipalities have a population between 250 & 500 residents 15 municipalities have a population between 500 & 1,000 residents 9 municipalities have a population between 1,000 & 5,000 residents 3 municipalities have a population over 5,000 residents

* Statistics Canada provided census information for 41 municipalities, while 34 provided their own estimates. Chart 4: Municipal Acreage

30

25

20 Number of 15 Municipalities 10

5

0 > 1,000 1,000-5000 < 5,000 Size (in Acres)

Chart 5: Municipal Population

30

25

20 Number of 15 Municipalities 10

5

0 > 250 250-500 500-1,000 1,000-5,000 < 5,000 Population

Source: Municipal Directory, Department of Finance and Municipal Affairs

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Table 2: Municipalities by County

Municipality County Prince Queens Kings Cities Summerside Towns Alberton Cornwall Georgetown Kensington Stratford Montague Souris Communities Abram's Village Afton Annadale-Little Pond-Howe Bay Bedeque Alexandra Brudenell Borden-Carelton Belfast Central Kings Bonshaw Cardigan Ellerslie-Bideford Brackley Greenmount-Montrose Breadalbane Kinkora Crapaud Lower Montague Lady Slipper Clyde River Morell Linkletter Darlington Murray River Lot 11 and Area Grand Tracadie Murray Harbour Malpeque Bay Hampshire Miminegash Hazelbrook St. Peter's Bay Hunter River Valleyfield Northport Kingston O'Leary Meadowbank Richmond Sherbrooke Mount Stewart St. Felix New Haven-Riverdale St. Nicholas St. Louis North Shore Tyne Valley North Wiltshire Tignish Pleasant Grove Tignish Shore Resort Municipality Wellington Victoria Union Road West River York

Queens County shows the greatest number of municipalities at 32, followed by Prince County at 27, and Kings County at 16. The following map shows the breakdown of population within each county. This map also shows the total population broken down by incorporated and unincorporated. The incorporated populations are those living within municipal boundaries whereas the unincorporated populations are those living outside municipal boundaries.

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Map 1: Population by County

Source: Statistics Canada- Census 2006, and 2006 Local Municipal Survey

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Table 3: Municipalities with Population Growth Greater Than 5 Percent, Between 2001-2006

Municipality 2001 2006 Percent Change

Towns Stratford 6,314 7,083 12.2% Kensington 1,385 1,485 7.2% Cornwall 4,412 4,677 6.0% Communities Union Road 225 245 8.9% Clyde River 581 618 6.4% Wellington 382 401 5.0% Total (6) 13,299 14,509 8.3%

Source: Statistics Canada- Census 2006, Community Profiles

Table 4: Municipalities with Population Decrease Greater Than 5 Percent Between 2001-2006

Municipality 2001 2006 Percent Change

Towns Montague 1,945 1,802 -7.4% Georgetown 721 634 -12.1% Communities Sherbrooke 178 168 -5.6% North Rustico 637 599 -6.0% Brackley 358 336 -6.1% Miminegash 188 176 -6.4% St. Peters Bay 267 248 -7.1% Crapaud 382 353 -7.6% Morell 332 306 -7.8% Tignish 831 758 -8.8% Bedeque 154 139 -9.7% Hunter River 354 319 -9.9% Mount Stewart 312 261 -16.3% Winsloe South 240 198 -17.5% St. Louis 98 80 -18.4% Central Bedeque 186 149 -19.9% Abrams Village 342 266 -22.2% Victoria 119 77 -35.3% Total (18) 7,644 6,869 -11.3%

Source: Statistics Canada- Census 2006, Community Profiles

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Table 5: Municipalities with a Population Change Of Less Than 5 Percent Between 2001-2006

Municipality 2001 2006 Percent Change

Cities City of Charlottetown 32,245 32,174 -0.2% City of Summerside 14,654 14,500 -1.1% Towns Souris 1,248 1,232 -1.3% Alberton 1,115 1,081 -3.0% Communities Kinkora 315 326 3.5% Warren Grove 332 341 2.7% Tyne Valley 223 226 1.6% Breadalbane 170 172 1.2% Miscouche 766 769 0.4% Murray Harbour 357 358 0.3% O'Leary 860 861 0.1% Meadowbank 367 364 -0.8% Murray River 435 430 -1.1% Borden-Carleton 798 786 -1.5% Miltonvale Park 1,185 1,163 -1.9% Cardigan 382 374 -2.1% Linkletter 332 321 -3.3% Total (17) 55,784 55,478 -0.1%

Source: Statistics Canada- Census 2006, Community Profiles

Table 6: Incorporated and Unincorporated Population Comparison

Area 2001 2006 Percentage Change PEI (Incorporated) - Census Reporting 76,727 76,856 0.2% - Self Reporting 16,189 16,189 0.0% PEI (Unincorporated) 42,378 42,806 1.0% PEI (Total) 135,294 135,851 0.4%

Note:

Municipal census information is generally provided by Statistics Canada. Where the census districts do not follow municipal boundaries, however, population estimates are provided by the municipalities themselves (self reporting). In many cases, these estimates date back to informal polls conducted in the early 1990's.

Source: Statistics Canada- Census 2006, Community Profiles; 2006 Local Municipal Survey

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The following table shows populations for the communities whose boundaries are not used during the Census process, those population estimates were instead received from the municipalities.

Table 7: Estimated Municipality Populations - 2006

Municipality Population

Afton 826 Alexandra 259 Annandale-Little Pond-Howe Bay 370 Belfast 1,839 Bonshaw 186 Brudenell 358 Central Kings 563 Darlington 78 Eastern Kings 1,272 Ellerslie-Bideford 463 Grand Tracadie 543 Greenmount-Montrose 319 Hampshire 327 Hazelbrook 216 Kingston 685 Lady Slipper 809 Lorne Valley 91 Lot 11 and Area 780 Lower Montague 450 Malpeque Bay 1,238 New Haven-Riverdale 473 North Shore 737 North Wiltshire 208 Northport 210 Pleasant Grove 194 Resort Municipality 272 Richmond 248 Souris West 327 St. Felix 359 St. Nicholas 177 Tignish Shore 72 Valleyfield 648 West River 296 York 296 Total 16,189

Source: 2006 Local Municipal Survey

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Population Change Summary

The Town of Stratford had the highest percentage increase at 12.2%, followed by the Community of Union Road and the Town of Kensington at 8.9% and 7.2% respectively. The Community of Victoria showed the highest percentage of decrease in population at 35.3%, followed by the Community of Abrams Village and the Community of Central Bedeque at 22.2% and 19.9% respectively.

Chart 6: Population in Cities and Towns, 2001-2006

35000

30000

25000

20000

Population Numbers

15000

10000

5000

0

2001 2006 Cities and Towns

Source: Statistics Canada- Census 2006, Community Profiles

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Chart 7: Population Comparison of Communities, 2001- 2006

Population Number 1000 1200 1400 200 400 600 800 0 2001 2006 Communities

Source: Statistics Canada- Census 2006, Community Profiles

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Chart 8: Percentage Population Change From 2001 to 2006

Percentage Population Population Change

Ch -40% -30% -20% -10%

ar 10% 20% Su lott 0% mm et ow ersidn Str at e Co for rn d A wa K lbe ll en rto sin n M gto on Geo n tag rgetoue Abrams V w Sou n ri Borden-Carletons illage Bedque

B B rac re ada kle y Central Bedequlb Car an d e igan Clyde

R e C iver Hu rap nt er au Riv d Kinkora er

Municipality L M ink M ea let ilt do ter on wb val Mimin an e k Par k Miscoucheegash

Mount S Mor Mu rr ell ay Htewar Murray Rive a rbo t N ort u r h Rus r O ti Sh 'Le co erbroar y St S oke t. P . Lou eters is B T ay Ty ig n nis e Va U h nion Roa lle y WarreVic to d n ria W Gro W elli in v sloe ngt e on S out h

Source: Statistics Canada- Census 2006, Community Profiles

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Map 2: Municipality Census Population – Areas of Growth and Decline, 2001 to 2006

Source: Statistics Canada- Census 2006, Community Profiles

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Table 8: Long-Term Debt Per Capita

Per Capita Total Consolidated Consolidated Municipality Population Long-Term Debt Long-Term Debt Summerside 14,500 $4,424 $64,145,543 Resort Municipality 272 $3,436 $934,507 Borden-Carleton 786 $2,250 $1,768,633 St. Peters Bay 248 $2,097 $520,006 Kinkora 326 $1,995 $650,237 Kensington 1,485 $1,992 $2,958,767 Hunter River 319 $1,985 $633,163 Stratford 7,083 $1,650 $11,687,615 Morell 306 $1,519 $464,781 Cornwall 4,677 $1,449 $6,778,995 Charlottetown 32,174 $1,303 $41,918,885 Montague 1802 $1,085 $1,955,438 Mt. Stewart 261 $865 $225,747 Alberton 1,081 $851 $919,607 O'Leary 861 $848 $730,411 North Rustico 599 $826 $494,727 Wellington 401 $727 $291,599 Tignish 758 $620 $470,244 Cardigan 374 $473 $176,836 Tyne Valley 226 $393 $88,770 Murray Harbour 358 $374 $133,923 Crapaud 353 $357 $125,984 Georgetown 634 $282 $178,811 Souris 1,232 $205 $252,411 Murray River 430 $153 $65,884 Brackley 336 $123 $41,261 Miscouche 769 $97 $74,651 Miltonvale Park 1,163 $79 $92,198 Ellerslie-Bideford 463 $61 $28,251 Victoria 77 $54 $4,168 Tignish Shore 72 $27 $1,963

Note:

Forty-four municipalities did not carry any consolidated long-term debt on December 31, 2008:

• Abrams Village • Greenmount- • North Wiltshire • Afton Montrose • Northport • Alexandra • Hampshire • Pleasant Grove • Annandale-Little • Hazelbrook • Richmond Pond-Howe Bay • Kingston • Sherbrooke • Bedeque • Lady Slipper • Souris West • Belfast • Linkletter • St. Felix • Bonshaw • Lorne Valley • St. Louis • Breadalbane • Lot 11 and Area • St. Nicholas • Brudenell • Lower Montague • Union Road • Central Bedeque • Malpeque Bay • Valleyfield • Central Kings • Meadowbank • Warren Grove • Clyde River • Miminegash • West River • Darlington • New Haven- • Winsloe South • Eastern Kings Riverdale • York • Grand Tracadie • North Shore

Source: Financial Statements provided by each municipality for the calendar year 2008

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Table 9: Short-Term Borrowing Per Capita

Per Capita Total Municipality Population Short-Term Borrowing Short-Term Borrowing Charlottetown 32,174 $542 $17,454,175 Summerside 14,500 $516 $7,478,267 O'Leary 861 $224 $193,161 Montague 1802 $171 $307,441 Ellerslie-Bideford 463 $114 $52,557 Stratford 7,083 $89 $633,131 Borden-Carleton 786 $80 $63,145 Cardigan 374 $49 $18,301 Kinkora 326 $46 $15,000 Kensington 1,485 $39 $57,605 Victoria 77 $16 $1,208

Note:

Sixty-four municipalities indicated a zero balance in their short-term borrowing in 2008:

• Abrams Village • Hampshire • Northport • Afton • Hazelbrook • Pleasant Grove • Alberton • Hunter River • Resort • Alexandra • Kingston Municipality • Annandale-Little • Lady Slipper • Richmond Pond- Howe Bay • Linkletter • Sherbrooke • Bedeque • Lorne Valley • Souris • Belfast • Lot 11 and Area • Souris West • Bonshaw • Lower Montague • St. Felix • Brackley • Malpeque Bay • St. Louis • Breadalbane • Meadowbank • St. Nicholas • Brudenell • Miltonvale Park • St. Peters Bay • Central Bedeque • Miminegash • Tignish • Central Kings • Miscouche • Tignish Shore • Clyde River • Morell • Tyne Valley • Cornwall • Mt. Stewart • Union Road • Crapaud • Murray Harbour • Valleyfield • Darlington • Murray River • Warren Grove • Eastern Kings • New Haven- • Wellington • Georgetown Riverdale • West River • Grand Tracadie • North Rustico • Winsloe South • Greenmount- • North Shore • York Montrose • North Wiltshire

Source: Financial Statements provided by each municipality for the calendar year 2008

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Table 10: Administration Costs Per Capita

General General Municipality Population Administration Municipality Population Administration Victoria 77 $425 Ellerslie-Bideford 463 $33 Resort New Haven- Municipality 272 $333 Riverdale 473 $26 Tignish Shore 72 $284 Union Road 245 $23 Borden-Carleton 786 $276 Alexandra 259 $21 Georgetown 634 $246 York 296 $18 Charlottetown 32,174 $218 West River 296 $18 St. Peters Bay 248 $210 Hazelbrook 216 $18 Kensington 1,485 $183 Eastern Kings 1,272 $17 Souris 1,232 $174 Breadalbane 172 $15 Tignish 758 $165 Lorne Valley 91 $14 St. Louis 80 $160 Bonshaw 186 $12 Stratford 7,083 $148 Malpeque Bay 1,238 $11 Crapaud 353 $145 Warren Grove 341 $10 Mt. Stewart 261 $139 Afton 826 $9 North Rustico 599 $138 Kingston 685 $8 Montague 1,802 $129 Belfast 1,839 $7 Cornwall 4,677 $110 Bedeque 139 $7 Summerside 14,500 $109 Lot 11 780 $7 Morell 306 $104 Clyde River 618 $7 Tyne Valley 226 $103 Grand Tracadie 543 $6 Murray River 430 $87 St. Nicholas 177 $4 Alberton 1,081 $87 Linkletter 321 $3 O'Leary 861 $86 Central Kings 563 $3 Wellington 401 $83 Meadowbank 364 $3 Brackley 336 $79 C. Bedeque 149 $3 North Shore 737 $73 Winsloe South 198 $2 Cardigan 374 $71 Souris West 327 $2 Miminegash 176 $69 Darlington 78 $2 Kinkora 326 $68 Lady Slipper 809 $2 Murray Harbour 358 $66 North Wiltshire 208 $2 Brudenell 358 $63 Hampshire 327 $1 Miscouche 769 $62 Greenmount- Abrams Village 266 $56 Montrose 319 $1 Hunter River 319 $49 Valleyfield 648 $1 Northport 210 $41 Richmond 248 $1 Lower Montague 450 $40 St. Felix 359 $1 Miltonvale Park 1,163 $39 Pleasant Grove 194 $1 Sherbrooke 168 $35 Annandale-L.Pond 370 $0

Note: Total Municipal Expenditures showing each expense category are provided on Table 22

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 11: Fire Protection Cost Per Capita

Fire Protection Fire Protection Municipality Population Services Municipality Population Services Miminegash 176 $308 Darlington 78 $40 Wellington 401 $195 Belfast 1,839 $38 Resort Municipality 272 $166 Annandale-L.Pond 370 $38 Victoria 77 $159 Clyde River 618 $38 Crapaud 353 $158 Souris West 327 $37 Tignish 758 $146 Miltonvale Park 1,163 $36 North Shore 737 $139 Valleyfield 648 $36 North Rustico 599 $124 Bonshaw 186 $36 West River 296 $120 Warren Grove 341 $34 O'Leary 861 $101 Hampshire 327 $34 Kensington 1,485 $96 Cornwall 4,677 $34 Mt. Stewart 261 $94 Hunter River 319 $34 Charlottetown 32,174 $88 St. Nicholas 177 $33 Pleasant Grove 194 $83 Grand Tracadie 543 $33 Sherbrooke 168 $78 Union Road 245 $32 Borden-Carleton 786 $77 Kinkora 326 $32 Brudenell 358 $77 Tyne Valley 226 $32 Summerside 14,500 $70 Northport 210 $30 Afton 826 $70 St. Peters Bay 248 $28 Eastern Kings 1,272 $70 Bedeque 139 $28 St. Louis 80 $66 Montague 1,802 $27 York 296 $63 Cardigan 374 $27 Lower Montague 450 $61 North Wiltshire 208 $26 Souris 1,232 $50 Lady Slipper 809 $25 Morell 306 $49 Greenmount- Alberton 1,081 $49 Montrose 319 $25 Meadowbank 364 $48 Breadalbane 172 $24 Georgetown 634 $47 Ellerslie-Bideford 463 $23 Malpeque Bay 1,238 $46 Stratford 7,083 $23 Miscouche 769 $46 Linkletter 321 $22 Brackley 336 $46 Central Kings 563 $22 Abrams Village 266 $45 Hazelbrook 216 $21 Lorne Valley 91 $44 Tignish Shore 72 $21 Kingston 685 $43 Lot 11 and Area 780 $18 Central Bedeque 149 $43 Alexandra 259 $18 New Haven- St. Felix 359 $13 Riverdale 473 $41 Murray Harbour 358 Not Available Winsloe South 198 $41 Murray River 430 Not Available Richmond 248 $40

Note: Total Municipal Expenditures showing each expense category are provided on Table 22

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 12: Police Protection Services Cost Per Capita

Police Protection Municipality Population Services Kensington 1,485 $296.21 Charlottetown 32,174 $209.90 Borden-Carleton 786 $206.41 Summerside 14,500 $197.38 Montague 1,802 $153.94 Tignish 758 $126.24 O’Leary 861 $111.19 Alberton 1081 $88.16 Souris 1232 $77.35 Cornwall 4,677 $76.83 Stratford 7,083 $63.90

Note:

1. Sixty-three municipalities relied solely on Provincial provision of police service though the RCMP:

• Georgetown • Hampshire • North Wiltshire • Abrams Village • Hazelbrook • Northport • Afton • Hunter River • O’Leary • Alexandra • Kingston • Pleasant Grove • Annandale-Little • Kinkora • Richmond Pond-Howe Bay • Lady Slipper • Souris West • Bedeque • Linkletter • St. Felix • Belfast • Lorne Valley • St. Louis • Bonshaw • Lot 11 and Area • St. Nicholas • Brackley • Lower Montague • St. Peters Bay • Breadalbane • Malpeque Bay • Tignish Shore • Brudenell • Meadowbank • Tyne Valley • Cardigan • Miltonvale Park • Union Road • Central Bedeque • Miminegash • Valleyfield • Central Kings • Miscouche • Victoria • Clyde River • Morell • Warren Grove • Crapaud • Mt. Stewart • Wellington • Darlington • Murray Harbour • West River • Eastern Kings • Murray River • Winsloe South • Ellerslie-Bideford • New Haven- • York • Grand Tracadie Riverdale • Greenmount- • North Rustico Montrose • North Shore

2. Total Municipal Expenditures showing each expense category are provided on Table 22

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 13: Roads, Streets and Other Transportation Costs Per Capita

Transportation Transportation Municipality Population Services Municipality Population Services Charlottetown 32,174 $222 St. Peters Bay 248 $31 Summerside 14,500 $153 Tignish Shore 72 $31 Souris 1,232 $153 Bedeque 139 $26 Montague 1,802 $150 Abrams Village 266 $24 Kensington 1,485 $142 Crapaud 353 $21 Alberton 1,081 $137 Stratford 7,083 $21 Resort Municipality 272 $107 Kinkora 326 $20 Georgetown 634 $85 Miscouche 769 $19 O'Leary 861 $54 Wellington 401 $18 Borden-Carleton 786 $45 Central Bedeque 149 $18 Tyne Valley 226 $40 Cornwall 4,677 $12 Tignish 758 $34 Sherbrooke 168 $10 Murray Harbour 358 $31 Linkletter 321 $5 Victoria 77 $31 Union Road 245 $4 St. Peters Bay 248 $31

Note:

1. Eight municipalities are responsible for their own roads and streets in 2008: • Charlottetown • Georgetown • Souris • Summerside • Kensington • Borden-Carleton • Alberton • Montague

2. Twenty municipalities incurred other transportation costs (such as side walks, street lighting and snowplowing municipal parking lots) in 2008: • Stratford • Kinkora • Resort Municipality • Union Road • Cornwall • Linkletter • Sherbrooke • Victoria • Abrams Village • Miscouche • St. Peters Bay • Wellington • Bedeque • Murray • Tignish • Central Bedeque Harbour • Tignish Shore • Crapaud • O'Leary • Tyne Valley

3. Forty-seven municipalities did not provide any road service in 2008: • Afton • Darlington, • Lot 11 and Area • Northport • Alexandra • Eastern Kings • Lower Montague • Pleasant Grove • Annandale- • Ellerslie- • Malpeque Bay • Richmond Little Pond- Bideford • Meadowbank • Souris West Howe Bay • Grand Tracadie • Miltonvale Park • St. Felix • Belfast • Greenmount- • Miminegash • St. Louis • Bonshaw Montrose • Morell • St. Nicholas • Brackley • Hampshire • Mt. Stewart • Valleyfield • Breadalbane • Hazelbrook • Murray Rive • Warren Grove • Brudenell • Hunter River • New Haven- • West River • Cardigan • Kingston Riverdale • Winsloe South • Central • Lady Slipper • North Rustico • York Kings • Lorne Valley • North Shore • Clyde River • North Wiltshire

4. Total Municipal Expenditures showing each expense category are provided on Table 22

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 14: Facilities and Public Property Cost Per Capita

Facilities and Facilities and Municipality Population Public Property Municipality Population Public Property Georgetown 634 $312 St. Nicholas 177 $20 St. Louis 80 $310 Afton 826 $20 Summerside 14,500 $212 Clyde River 618 $18 Victoria 77 $204 North Wiltshire 208 $17 North Rustico 599 $178 Lower Montague 450 $17 Kinkora 326 $150 Miltonvale Park 1,163 $17 Wellington 401 $149 Lot 11 and Area 780 $17 Cardigan 374 $144 Brackley 336 $17 Tyne Valley 226 $139 Richmond 248 $15 Morell 306 $139 Hazelbrook 216 $14 Murray River 430 $127 Alberton 1,081 $13 O'Leary 861 $120 Linkletter 321 $12 Charlottetown 32,174 $112 Ellerslie-Bideford 463 $12 Mt. Stewart 261 $105 Central Kings 563 $7 Miminegash 176 $101 Souris West 327 $5 Stratford 7,083 $97 Brudenell 358 $5 Breadalbane 172 $86 Lady Slipper 809 $4 Murray Harbour 358 $83 Hampshire 327 $3 St. Peters Bay 248 $81 Valleyfield 648 $3 Hunter River 319 $77 Abrams Village 266 $3 Bedeque 139 $72 Winsloe South 198 $2 Alexandra 259 $61 Annandale-L.Pond 370 $1 Kensington 1,485 $60 Resort Municipality 272 $1 North Shore 737 $59 New Haven- York 296 $52 Riverdale 473 $1 Lorne Valley 91 $50 Montague 1,802 $0 Northport 210 $47 Tignish 758 $0 West River 296 $47 Belfast 1,839 $0 Eastern Kings 1,272 $43 Central Bedeque 149 $0 Miscouche 769 $42 Crapaud 353 $0 Tignish Shore 72 $40 Darlington 78 $0 Sherbrooke 168 $39 Grand Tracadie 543 $0 Bonshaw 186 $37 Greenmount- Montrose 319 $0 Warren Grove 341 $37 Kingston 685 $0 Cornwall 4,677 $26 Malpeque Bay 1,238 $0 Souris 1,232 $22 Meadowbank 364 $0 Borden-Carleton 786 $21 Pleasant Grove 194 $0 St. Felix 359 $21 Union Road 245 $0

Note:

Total Municipal Expenditures showing each expense category are provided on Table 22

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 15: Recreation and Parks Cost Per Capita

Recreation Recreation Municipality Population And Parks Municipality Population And Parks St. Peters Bay 248 $405.77 West River 296 $25.20 Mt. Stewart 261 $155.07 St. Louis 80 $23.12 Georgetown 634 $152.75 Souris 1232 $21.48 Summerside 14,500 $143.21 Darlington 78 $20.59 Charlottetown 32,174 $125.94 Grand Tracadie 543 $20.01 Tignish Shore 72 $124.81 New Haven- Cornwall 4,677 $108.60 Riverdale 473 $19.50 Victoria 77 $104.94 Murray Harbour 358 $17.28 Alberton 1081 $100.45 Hunter River 319 $13.41 Borden-Carleton 786 $89.45 Winsloe South 198 $11.38 Morell 306 $82.51 Kinkora 326 $11.09 Central Bedeque 149 $70.81 Meadowbank 364 $11.03 Stratford 7,083 $67.77 Miltonvale Park 1,163 $10.15 Tyne Valley 226 $66.37 Clyde River 618 $9.78 Abrams Village 266 $66.16 Central Kings 563 $9.31 Tignish 758 $62.42 Kingston 685 $9.05 North Rustico 599 $61.49 Hampshire 327 $8.90 O'Leary 861 $59.37 Ellerslie-Bideford 463 $6.98 Kensington 1485 $58.40 Afton 826 $3.98 Montague 1,802 $53.62 St. Nicholas 177 $3.95 Brackley 336 $51.21 Union Road 245 $3.43 Crapaud 353 $42.23 Miscouche 769 $3.01 Murray River 430 $35.93 Resort Municipality 272 $2.87 Cardigan 374 $32.96 Lower Montague 450 $1.41 Belfast 1839 $26.70 Breadalbane 172 $0.84 Valleyfield 648 $0.08

Note:

1. Twenty-seven municipalities did not incur recreation and parks expenses for 2008: • Alexandra • Lady Slipper • Richmond • Annandale-Little • Linkletter • Sherbrooke Pond-Howe Bay • Lorne Valley • Souris West • Bedeque • Lot 11 and Area • St. Felix • Bonshaw • Malpeque Bay • Warren Grove • Brudenell • Miminegash • Wellington • Eastern Kings • North Shore • York • Greenmount- • North Wilshire Montrose • Northport • Hazelbrook • Pleasant Grove

2. Total Municipal Expenditures showing each expense category are provided on Table 22.

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 16: Other Municipal Services Cost Per Capita

Other Municipal Municipality Population Services Charlottetown 32,174 $362 Victoria 77 $324 Montague 1,802 $220 Resort Municipality 272 $126 Cornwall 4,677 $102 Miscouche 769 $87 Tignish Shore 72 $84 Miltonvale Park 1,163 $83 Crapaud 353 $80 Lorne Valley 91 $69 Brackley 336 $67 Stratford 7,083 $66 Tignish 758 $56 Kensington 1,485 $53 North Rustico 599 $50 Kinkora 326 $38 O'Leary 861 $36 Valleyfield 648 $35 Morell 306 $33 Hunter River 319 $33 Souris 1,232 $32 Murray Harbour 358 $31 Georgetown 634 $30 Wellington 401 $26 New Haven-Riverdale 473 $24 Summerside 14,500 $22 Brudenell 358 $20 Kingston 685 $19 North Wiltshire 208 $16 Malpeque Bay 1,238 $16 Eastern Kings 1,272 $13 Lot 11 and Area 780 $7 Warren Grove 341 $7 Union Road 245 $3 Lower Montague 450 $3 Cardigan 374 $3 West River 296 $3 Central Bedeque 149 $3 York 296 $2 Alberton 1,081 $2 Ellerslie-Bideford 463 $2 Murray River 430 $1 Belfast 1,839 $1 Grand Tracadie 543 $1

Note:

1. Thirty-one municipalities did not expense for other municipal services: • Central Kings • Breadalbane • Mt. Stewart • St. Nicholas • Hazelbrook • Clyde River • North Shore • St. Peters Bay • Abrams Village • Darlington • Northport • Tyne Valley • Afton • Greenmount- • Pleasant Grove • Winsloe South • Alexandra Montrose • Richmond • Borden- • Annandale- • Hampshire • Sherbrooke Carleton Little Pond- • Lady Slipper • Souris West Howe Bay • Linkletter • St. Felix • Bedeque • Meadowbank • St. Louis • Bonshaw • Miminegash

2. Total Municipal Expenditures showing each expense category are provided on Table 22.

Source: Financial Statements provided by each municipality in the calendar year 2008

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Table 17: Municipal Assessment Report – 2009

Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes Code City 2410 CHARLOTTETOWN City of $0.670 $2.360 $1,553,522,491.00 $387,078,072.00 $10,408,600.69 $9,135,042.50 2411 CHARLOTTETOWN City of $0.420 $2.360 $10,424,400.00 $59,100.00 $43,782.48 $1,394.76 2412 CHARLOTTETOWN City of BIA $0.670 $2.510 $98,527,800.00 $147,366,300.00 $660,136.26 $3,698,894.13 1455 SUMMERSIDE City of $0.740 $1.920 $541,111,823.00 $111,220,600.00 $4,004,227.49 $2,135,435.52 1456 SUMMERSIDE City of $0.920 $2.100 $14,557,400.00 $26,527,200.00 $133,928.08 $557,071.20 Code Town 1405 ALBERTON Town of $0.560 $1.050 $34,824,600.00 $4,714,900.00 $195,017.76 $49,506.45 2415 CORNWALL Town of $0.460 $0.810 $221,377,700.00 $9,839,900.00 $1,018,337.42 $79,703.19 3410 GEORGETOWN Town of $0.850 $1.700 $12,197,800.00 $5,711,800.00 $103,681.30 $97,100.60 1420 KENSINGTON Town Of $0.550 $1.300 $57,539,670.00 $9,375,600.00 $316,468.19 $121,882.80 3415 MONTAGUE Town of $0.840 $0.880 $64,548,800.00 $18,485,800.00 $542,209.92 $162,675.04 3440 SOURIS Town of $0.700 $1.700 $33,670,293.00 $15,167,100.00 $235,692.05 $257,840.70 2475 STRATFORD Town of $0.440 $0.990 $469,294,629.00 $23,043,500.00 $2,064,896.37 $228,130.65 Code Community 1408 ABRAMS VILLAGE $0.220 $0.220 $10,714,148.00 $824,400.00 $23,571.13 $1,813.68 2512 AFTON $0.120 $0.120 $88,426,615.00 $2,329,700.00 $106,111.94 $2,795.64 2526 ALEXANDRA $0.090 $0.090 $13,065,900.00 $383,700.00 $11,759.31 $345.33 3503 ANNANDALE $0.070 $0.070 $19,305,163.00 $730,800.00 $13,513.61 $511.56 1412 BEDEQUE $0.250 $0.250 $4,432,163.00 $141,200.00 $11,080.41 $353.00 2502 BELFAST $0.100 $0.200 $111,849,938.00 $5,321,200.00 $111,849.94 $10,642.40 2507 BONSHAW $0.160 $0.180 $9,352,600.00 $535,400.00 $14,964.16 $963.72 1513 BORDEN CARLTON $0.340 $1.250 $20,977,170.00 $12,527,059.00 $71,322.38 $156,588.24 1410 BORDEN-CARLETON $0.340 $1.250 $8,260,000 $4,553,600 $28,084.00 $56,920.00 2560 BRACKLEY $0.190 $0.950 $19,500,100.00 $3,324,700.00 $37,050.19 $31,584.65 2570 BREADALBANE $0.200 $0.200 $6,226,500.00 $305,200.00 $12,453.00 $610.40 3502 BRUDENELL $0.110 $0.350 $35,109,999.00 $6,067,200.00 $38,621.00 $21,235.20 3405 CARDIGAN $0.400 $0.400 $11,344,887.00 $1,084,100.00 $45,379.55 $4,336.40 1415 CENTRAL BEDEQUE $0.200 $0.180 $5,698,248.00 $1,822,600.00 $11,396.50 $3,280.68 3512 CENTRAL KINGS $0.100 $0.100 $16,594,746.00 $1,595,700.00 $16,594.75 $1,595.70 2534 CLYDE RIVER $0.110 $0.110 $32,828,000.00 $1,287,400.00 $36,110.80 $1,416.14 2420 CRAPAUD $0.450 $0.500 $15,386,436.00 $1,126,000.00 $69,238.96 $5,630.00 2520 DARLINGTON $0.070 $0.070 $4,379,700.00 $98,600.00 $3,065.79 $69.02 3508 EASTERN KINGS $0.170 $0.170 $73,606,856.00 $16,468,500.00 $125,131.66 $27,996.45 1517 ELLERSLIE-BIDEFORD $0.155 $0.155 $14,317,600.00 $1,896,800.00 $22,192.28 $2,940.04 2563 GRAND TRACADIE $0.160 $0.110 $20,627,851.00 $1,738,900.00 $33,004.56 $1,912.79 1506 GREENMOUNT-MONTROSE $0.060 $0.060 $13,803,300.00 $689,200.00 $8,281.98 $413.52 2524 HAMPSHIRE $0.095 $0.095 $15,366,600.00 $432,600.00 $14,598.27 $410.97 2523 HAZELBROOK $0.140 $0.140 $9,152,300.00 $279,000.00 $12,813.22 $390.60 2413 HUNTER RIVER $0.240 $0.320 $13,909,758.00 $1,801,500.00 $33,383.42 $5,764.80 2519 KINGSTON $0.120 $0.120 $42,889,360.00 $906,800.00 $51,467.23 $1,088.16 1425 KINKORA $0.550 $0.550 $11,332,131.00 $681,944.00 $62,326.72 $3,750.69 1553 LADY SLIPPER $0.060 $0.060 $29,411,900.00 $1,671,400.00 $17,647.14 $1,002.84 1532 LINKLETTER $0.180 $0.180 $16,523,400.00 $476,000.00 $29,742.12 $856.80 3518 LORNE VALLEY $0.150 $0.150 $3,748,600.00 $245,000.00 $5,622.90 $367.50 1548 LOT 11 & AREA $0.090 $0.090 $30,613,000.00 $2,676,400.00 $27,551.70 $2,408.76 3516 LOWER MONTAGUE $0.010 $0.250 $37,899,236.00 $2,244,200.00 $3,789.92 $5,610.50 1534 MALPEQUE BAY $0.055 $0.055 $124,615,571.00 $4,169,400.00 $68,538.56 $2,293.17 2516 MEADOWBANK $0.090 $0.090 $25,408,755.00 $677,800.00 $22,867.88 $610.02 2514 MILTONVALE PARK $0.140 $0.800 $54,302,770.00 $7,087,200.00 $76,023.88 $56,697.60 1430 MIMINEGASH $0.350 $0.600 $5,381,332.00 $626,800.00 $18,834.66 $3,760.80 1435 MISCOUCHE $0.450 $0.900 $35,339,012.00 $1,302,800.00 $159,025.55 $11,725.20 3420 MORELL $0.615 $1.200 $9,482,699.00 $2,045,700.00 $58,318.60 $24,548.40 2425 MOUNT STEWART $0.810 $0.810 $7,988,143.00 $508,200.00 $64,703.96 $4,116.42 3425 MURRAY HARBOUR $0.400 $0.500 $14,387,390.00 $1,023,450.00 $57,549.56 $5,117.25 3430 MURRAY RIVER $0.450 $0.500 $14,182,527.00 $770,650.00 $63,821.37 $3,853.25 2531 NEW HAVEN-RIVERDALE $0.180 $0.180 $27,240,500.00 $775,300.00 $49,032.90 $1,395.54 2430 NORTH RUSTICO $0.550 $0.900 $34,341,050.00 $2,885,700.00 $188,875.78 $25,971.30 2527 NORTH SHORE $0.160 $0.160 $124,938,338.00 $3,948,000.00 $199,901.34 $6,316.80 2533 NORTH WILTSHIRE $0.140 $0.140 $7,294,300.00 $227,700.00 $10,212.02 $318.78

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Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes 1507 NORTHPORT $0.250 $0.300 $12,369,600.00 $1,428,600.00 $30,924.00 $4,285.80 1440 O'LEARY $0.810 $1.200 $24,029,884.00 $6,161,670.00 $194,642.06 $73,940.04 2530 PLEASANT GROVE $0.080 $0.080 $20,833,500.00 $382,000.00 $16,666.80 $305.60 2525 RESORT MUNICIPALITY $0.210 $0.310 $81,063,226.00 $12,178,057.00 $170,232.77 $37,751.98 1510 RICHMOND $0.000 $0.000 $6,272,000.00 $820,200.00 $0.00 $0.00 1546 SHERBROOK $0.200 $0.750 $10,827,700.00 $1,054,700.00 $21,655.40 $7,910.25 3538 SOURIS WEST $0.060 $0.060 $28,493,786.00 $653,900.00 $17,096.27 $392.34 2556 SOUTH WINSLOE $0.095 $0.095 $11,215,900.00 $200,500.00 $10,655.11 $190.48 1552 ST FELIX $0.080 $0.080 $15,949,076.00 $587,200.00 $12,759.26 $469.76 1450 ST LOUIS $0.300 $0.300 $2,417,332.00 $289,515.00 $7,252.00 $868.55 1528 ST NICHOLAS $0.100 $0.200 $10,335,382.00 $307,000.00 $10,335.38 $614.00 3435 ST PETERS BAY $0.400 $0.400 $9,938,572.00 $783,800.00 $39,754.29 $3,135.20 1460 TIGNISH $0.570 $1.000 $25,919,300.00 $5,515,000.00 $147,740.01 $55,150.00 1562 TIGNISH SHORE $0.650 $0.700 $2,827,600.00 $105,700.00 $18,379.40 $739.90 1465 TYNE VALLEY $0.350 $0.450 $7,180,424.00 $1,560,500.00 $25,131.48 $7,022.25 2528 UNION ROAD $0.130 $0.130 $9,807,800.00 $177,600.00 $12,750.14 $230.88 3541 VALLEYFIELD $0.120 $0.120 $31,341,082.00 $1,633,700.00 $37,609.30 $1,960.44 2445 VICTORIA $0.420 $0.800 $8,567,800.00 $2,564,200.00 $35,984.76 $20,513.60 2510 WARREN GROVE $0.140 $0.140 $16,471,700.00 $394,500.00 $23,060.38 $552.30 1470 WELLINGTON $0.490 $0.820 $12,480,981.00 $2,530,600.00 $61,156.81 $20,750.92 2517 WEST RIVER $0.120 $0.120 $53,912,009.00 $1,153,900.00 $64,694.41 $1,384.68 2565 YORK $0.130 $0.130 $21,923,300.00 $559,800.00 $28,500.29 $727.74 Totals $4,787,331,952.00 $901,948,017.00 $22,861,384.91 $17,265,904.95

Source: Provincial Treasury, Taxation and Property Records- Municipal Assessment Report

Each year, municipal councils are required to adopt a budget for the municipality. The budget includes the estimated yearly expenditures for the operations of the municipality and the services they provide. The municipalities use these expenditures, as well as the community’s commercial and non-commercial assessments, to establish a taxation rate for that year. At the community level, each item of the budget must be approved by a majority vote of the residents at the Annual General Meeting.

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Table 18: Municipal Assessment Report – 2008

Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes Code City 2410 CHARLOTTETOWN City of $0.670 $2.360 $1,519,684,508.00 $376,009,772.00 $10,181,886.20 $8,873,830.62 2411 CHARLOTTETOWN City of $0.420 $2.360 $10,481,300.00 $61,200.00 $44,021.46 $1,444.32 2412 CHARLOTTETOWN City of BIA $0.670 $2.510 $106,411,100.00 $136,416,000.00 $712,954.37 $3,424,041.60 1455 SUMMERSIDE City of $0.740 $1.920 $535,290,938.00 $110,687,400.00 $3,961,152.94 $2,125,198.08 1456 SUMMERSIDE City of $0.920 $2.100 $12,683,600.00 $26,500,900.00 $116,689.12 $556,518.90 Code Town 1405 ALBERTON Town of $0.560 $1.050 $34,185,000.00 $4,765,300.00 $191,436.00 $50,035.65 2415 CORNWALL Town of $0.460 $0.810 $216,394,500.00 $9,685,700.00 $995,414.70 $78,454.17 3410 GEORGETOWN Town of $0.850 $1.700 $12,015,000.00 $5,788,100.00 $102,127.50 $98,397.70 1420 KENSINGTON Town Of $0.550 $1.300 $56,500,490.00 $9,219,400.00 $310,752.70 $119,852.20 3415 MONTAGUE Town of $0.840 $0.980 $63,256,600.00 $18,327,800.00 $531,355.44 $179,612.44 3440 SOURIS Town of $0.700 $1.700 $33,311,078.00 $15,086,900.00 $233,177.55 $256,477.30 2475 STRATFORD Town of $0.440 $0.990 $450,757,782.00 $22,186,300.00 $1,983,334.24 $219,644.37 Code Community 1408 ABRAMS VILLAGE $0.220 $0.220 $10,575,939.00 $811,500.00 $23,267.07 $1,785.30 2512 AFTON $0.120 $0.120 $85,566,000.00 $2,269,500.00 $102,679.20 $2,723.40 2526 ALEXANDRA $0.090 $0.090 $12,874,300.00 $366,300.00 $11,586.87 $329.67 3503 ANNANDALE $0.070 $0.070 $19,254,900.00 $737,700.00 $13,478.43 $516.39 1412 BEDEQUE $0.250 $0.250 $4,473,623.00 $138,900.00 $11,184.06 $347.25 2502 BELFAST $0.100 $0.200 $110,485,050.00 $4,917,600.00 $110,485.05 $9,835.20 2507 BONSHAW $0.160 $0.180 $9,020,700.00 $530,800.00 $14,433.12 $955.44 1513 BORDEN CARLTON $0.340 $1.250 $21,010,285.00 $12,836,825.00 $71,434.97 $160,460.31 1410 BORDEN-CARLETON $0.340 $1.250 $8,473,100.00 $3,701,600.00 $28,808.54 $46,270.00 2560 BRACKLEY $0.190 $0.950 $19,131,800.00 $2,948,400.00 $36,350.42 $28,009.80 2570 BREADALBANE $0.200 $0.200 $6,166,000.00 $301,200.00 $12,332.00 $602.40 3502 BRUDENELL $0.110 $0.350 $33,786,500.00 $5,618,300.00 $37,165.15 $19,664.05 3405 CARDIGAN $0.400 $0.400 $11,565,117.00 $1,043,400.00 $46,260.47 $4,173.60 1415 CENTRAL BEDEQUE $0.200 $0.180 $5,699,434.00 $1,821,100.00 $11,398.87 $3,277.98 3512 CENTRAL KINGS $0.100 $0.100 $16,516,586.00 $1,337,900.00 $16,516.59 $1,337.90 2534 CLYDE RIVER $0.110 $0.110 $32,171,700.00 $1,250,700.00 $35,388.87 $1,375.77 2420 CRAPAUD $0.450 $0.500 $15,499,136.00 $993,800.00 $69,746.11 $4,969.00 2520 DARLINGTON $0.070 $0.070 $4,351,200.00 $96,100.00 $3,045.84 $67.27 3508 EASTERN KINGS $0.180 $0.180 $72,502,024.00 $16,197,500.00 $130,503.64 $29,155.50 1517 ELLERSLIE-BIDEFORD $0.155 $0.155 $13,884,800.00 $1,884,700.00 $21,521.44 $2,921.29 2563 GRAND TRACADIE $0.110 $0.110 $20,525,500.00 $1,728,600.00 $22,578.05 $1,901.46 1506 GREENMOUNT-MONTROSE $0.060 $0.060 $13,791,900.00 $676,800.00 $8,275.14 $406.08 2524 HAMPSHIRE $0.095 $0.095 $15,450,600.00 $425,100.00 $14,678.07 $403.85 2523 HAZELBROOK $0.140 $0.140 $8,881,900.00 $286,200.00 $12,434.66 $400.68 2413 HUNTER RIVER $0.240 $0.320 $13,533,668.00 $1,779,100.00 $32,480.80 $5,693.12 2519 KINGSTON $0.120 $0.120 $41,718,460.00 $892,900.00 $50,062.15 $1,071.48 1425 KINKORA $0.550 $0.550 $11,493,164.00 $680,044.00 $63,212.40 $3,740.24 1553 LADY SLIPPER $0.070 $0.070 $28,555,400.00 $1,649,700.00 $19,988.78 $1,154.79 1532 LINKLETTER $0.180 $0.180 $16,778,000.00 $480,800.00 $30,200.40 $865.44 3518 LORNE VALLEY $0.150 $0.150 $3,751,500.00 $243,200.00 $5,627.25 $364.80 1548 LOT 11 & AREA $0.090 $0.090 $29,846,500.00 $2,594,100.00 $26,861.85 $2,334.69 3516 LOWER MONTAGUE $0.095 $0.115 $36,979,400.00 $2,223,600.00 $35,130.43 $2,557.14 1430 MIMINEGASH $0.350 $0.600 $5,430,732.00 $620,700.00 $19,007.56 $3,724.20 1435 MISCOUCHE $0.450 $0.900 $33,973,370.00 $1,327,200.00 $152,880.17 $11,944.80 3420 MORELL $0.615 $1.200 $9,175,395.00 $1,617,900.00 $56,428.68 $19,414.80 2425 MOUNT STEWART $0.810 $0.810 $8,026,843.00 $496,300.00 $65,017.43 $4,020.03 3425 MURRAY HARBOUR $0.400 $0.500 $14,444,910.00 $869,050.00 $57,779.64 $4,345.25 3430 MURRAY RIVER $0.450 $0.500 $14,191,698.00 $783,850.00 $63,862.64 $3,919.25 2531 NEW HAVEN-RIVERDALE $0.180 $0.180 $27,002,700.00 $764,200.00 $48,604.86 $1,375.56 2430 NORTH RUSTICO $0.550 $0.750 $33,901,250.00 $2,902,900.00 $186,456.88 $21,771.75 2527 NORTH SHORE $0.160 $0.160 $122,628,392.00 $3,957,400.00 $196,205.43 $6,331.84 2533 NORTH WILTSHIRE $0.140 $0.140 $7,525,000.00 $224,700.00 $10,535.00 $314.58 1507 NORTHPORT $0.250 $0.300 $11,933,700.00 $1,426,500.00 $29,834.25 $4,279.50 1440 O'LEARY $0.710 $1.200 $24,218,732.00 $6,156,970.00 $171,953.00 $73,883.64 2530 PLEASANT GROVE $0.080 $0.080 $19,863,400.00 $350,000.00 $15,890.72 $280.00

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Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes 2525 RESORT MUNICIPALITY $0.210 $0.310 $79,808,082.00 $9,499,557.00 $167,596.97 $29,448.63 1510 RICHMOND $0.000 $0.000 $6,183,800.00 $753,300.00 $0.00 $0.00 1546 SHERBROOK $0.200 $0.750 $10,083,200.00 $1,029,600.00 $20,166.40 $7,722.00 3538 SOURIS WEST $0.050 $0.050 $27,655,400.00 $646,700.00 $13,827.70 $323.35 2556 SOUTH WINSLOE $0.095 $0.095 $11,264,500.00 $250,100.00 $10,701.28 $237.60 1552 ST FELIX $0.080 $0.080 $15,283,565.00 $578,800.00 $12,226.85 $463.04 1450 ST LOUIS $0.300 $0.300 $2,412,105.00 $286,619.00 $7,236.32 $859.86 1528 ST NICHOLAS $0.100 $0.200 $9,353,282.00 $304,300.00 $9,353.28 $608.60 3435 ST PETERS BAY $0.400 $0.400 $9,719,232.00 $778,800.00 $38,876.93 $3,115.20 1460 TIGNISH $0.570 $1.000 $25,663,800.00 $5,589,700.00 $146,283.66 $55,897.00 1562 TIGNISH SHORE $0.650 $0.700 $2,879,600.00 $104,500.00 $18,717.40 $731.50 1465 TYNE VALLEY $0.350 $0.450 $7,141,499.00 $1,563,100.00 $24,995.25 $7,033.95 2528 UNION ROAD $0.130 $0.130 $9,771,400.00 $175,800.00 $12,702.82 $228.54 3541 VALLEYFIELD $0.120 $0.120 $31,369,400.00 $1,621,700.00 $37,643.28 $1,946.04 2445 VICTORIA $0.420 $0.800 $8,385,100.00 $2,218,700.00 $35,217.42 $17,749.60 2510 WARREN GROVE $0.140 $0.140 $16,434,600.00 $382,400.00 $23,008.44 $535.36 1470 WELLINGTON $0.490 $0.820 $12,295,736.00 $2,529,900.00 $60,249.11 $20,745.18 2517 WEST RIVER $0.120 $0.120 $51,300,800.00 $1,128,300.00 $61,560.96 $1,353.96 2565 YORK $0.130 $0.130 $21,906,400.00 $552,800.00 $28,478.32 $718.64 Totals $4,696,713,321.00 $871,397,387.00 $22,455,354.14 $16,686,852.34

Source: Provincial Treasury, Taxation and Property Records- Municipal Assessment Report

Note: Decreases experienced in the non-commercial tax rate for 2008 and 2009 reflect a transition by the provincial government from a tax credit system to a grant system.

The reduction in non-commercial tax revenues due to the provincially legislated decrease in tax rates was offset by an increase in provincial grants to municipalities.

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Table 19: Municipal Assessment Report – 2007

Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes Code City 2410 CHARLOTTETOWN City of $1.3300 $2.3600 $1,488,001,608.00 $361,155,200.00 $19,790,421.39 $8,523,262.72 2411 CHARLOTTETOWN City of $1.5700 $2.3600 $10,517,800.00 $64,900.00 $165,129.46 $1,531.64 2412 CHARLOTTETOWN City of BIA $1.3300 $2.5100 $96,521,200.00 $121,019,200.00 $1,283,731.96 $3,037,581.92 1455 SUMMERSIDE City of $1.7000 $1.9200 $524,212,823.00 $106,313,100.00 $8,911,617.99 $2,041,211.52 1456 SUMMERSIDE City of $1.8800 $2.1000 $12,044,500.00 $25,765,800.00 $226,436.60 $541,081.80 Code Town 1405 ALBERTON Town of $0.6500 $1.0000 $33,324,600.00 $4,938,400.00 $216,609.90 $49,384.00 2415 CORNWALL Town of $0.6600 $0.8100 $210,686,700.00 $9,661,700.00 $1,390,532.22 $78,259.77 3410 GEORGETOWN Town of $0.8500 $1.7000 $11,941,100.00 $4,627,900.00 $101,499.35 $78,674.30 1420 KENSINGTON Town Of $0.6500 $1.3000 $54,666,270.00 $9,127,700.00 $355,330.76 $118,660.10 3415 MONTAGUE Town of $0.8900 $0.9800 $62,704,100.00 $18,391,700.00 $558,066.49 $180,238.66 3440 SOURIS Town of $0.8000 $1.7000 $32,848,278.00 $15,240,500.00 $262,786.22 $259,088.50 2475 STRATFORD Town of $0.6400 $0.9900 $429,425,482.00 $20,980,800.00 $2,748,323.08 $207,709.92 Code Community 1408 ABRAMS VILLAGE $0.2200 $0.2200 $10,432,603.00 $796,500.00 $22,951.73 $1,752.30 2512 AFTON $0.1300 $0.1300 $78,082,500.00 $2,216,500.00 $101,507.25 $2,881.45 2526 ALEXANDRA $0.1700 $0.1700 $12,613,900.00 $362,900.00 $21,443.63 $616.93 3503 ANNANDALE $0.0700 $0.0700 $18,756,900.00 $721,200.00 $13,129.83 $504.84 1412 BEDEQUE $0.2500 $0.2500 $4,386,648.00 $132,300.00 $10,966.62 $330.75 2502 BELFAST $0.1000 $0.2000 $106,909,050.00 $4,869,600.00 $106,909.05 $9,739.20 2507 BONSHAW $0.1600 $0.1800 $8,221,200.00 $519,400.00 $13,153.92 $934.92 1513 BORDEN CARLTON $0.4000 $1.2300 $20,348,365.00 $12,813,525.00 $81,393.46 $157,606.36 1410 BORDEN-CARLETON $0.5100 $1.3700 $8,581,200.00 $3,734,200.00 $43,764.12 $51,158.54 2560 BRACKLEY $0.1500 $0.9000 $18,802,800.00 $2,935,700.00 $28,204.20 $26,421.30 2570 BREADALBANE $0.2000 $0.2000 $6,161,100.00 $294,600.00 $12,322.20 $589.20 3502 BRUDENELL $0.1100 $0.3500 $31,885,900.00 $5,771,700.00 $35,074.49 $20,200.95 3405 CARDIGAN $0.4000 $0.4000 $11,354,151.00 $1,004,200.00 $45,416.60 $4,016.80 1415 CENTRAL BEDEQUE $0.2000 $0.1800 $5,627,672.00 $1,882,600.00 $11,255.34 $3,388.68 3512 CENTRAL KINGS $0.1000 $0.1000 $16,100,286.00 $1,335,500.00 $16,100.29 $1,335.50 2534 CLYDE RIVER $0.1400 $0.1400 $31,218,400.00 $1,114,300.00 $43,705.76 $1,560.02 2420 CRAPAUD $0.4500 $0.5000 $14,784,589.00 $988,500.00 $66,530.65 $4,942.50 2520 DARLINGTON $0.0700 $0.0700 $4,329,200.00 $91,000.00 $3,030.44 $63.70 3508 EASTERN KINGS $0.1800 $0.1800 $68,930,444.00 $3,506,400.00 $124,074.80 $6,311.52 1517 ELLERSLIE-BIDEFORD $0.1550 $0.1550 $13,660,200.00 $1,875,900.00 $21,173.31 $2,907.65 2563 GRAND TRACADIE $0.1100 $0.1100 $19,592,900.00 $1,712,100.00 $21,552.19 $1,883.31 1506 GREENMOUNT-MONTROSE $0.0700 $0.0700 $13,797,900.00 $672,000.00 $9,658.53 $470.40 2524 HAMPSHIRE $0.0950 $0.0950 $15,269,100.00 $422,100.00 $14,505.65 $401.00 2523 HAZELBROOK $0.1400 $0.1400 $8,762,100.00 $282,100.00 $12,266.94 $394.94 2413 HUNTER RIVER $0.2400 $0.3200 $12,765,858.00 $1,763,400.00 $30,638.06 $5,642.88 2519 KINGSTON $0.1200 $0.1200 $40,285,360.00 $859,400.00 $48,342.43 $1,031.28 1425 KINKORA $0.5500 $0.5500 $11,428,679.00 $670,844.00 $62,857.73 $3,689.64 1553 LADY SLIPPER $0.0700 $0.0700 $27,368,700.00 $1,662,700.00 $19,158.09 $1,163.89 1532 LINKLETTER $0.1800 $0.1800 $17,631,772.00 $480,800.00 $31,737.19 $865.44 3518 LORNE VALLEY $0.1500 $0.1500 $3,708,000.00 $235,000.00 $5,562.00 $352.50 1548 LOT 11 & AREA $0.0900 $0.0900 $28,670,200.00 $2,557,500.00 $25,803.18 $2,301.75 3516 LOWER MONTAGUE $0.0950 $0.1150 $36,101,800.00 $1,713,500.00 $34,296.71 $1,970.53 1534 MALPEQUE BAY $0.0600 $0.0600 $113,778,816.00 $4,011,500.00 $68,267.29 $2,406.90 2516 MEADOWBANK $0.0900 $0.0900 $23,801,300.00 $640,500.00 $21,421.17 $576.45 2514 MILTONVALE PARK $0.1400 $0.8000 $52,799,400.00 $6,936,200.00 $73,919.16 $55,489.60 1430 MIMINEGASH $0.3500 $0.6000 $5,422,032.00 $618,700.00 $18,977.11 $3,712.20 1435 MISCOUCHE $0.4500 $0.9000 $33,177,485.00 $1,291,100.00 $149,298.68 $11,619.90 3420 MORELL $0.6150 $1.2000 $9,087,806.00 $1,616,700.00 $55,890.00 $19,400.40 2425 MOUNT STEWART $0.8100 $0.8100 $7,967,593.00 $493,200.00 $64,537.50 $3,994.92 3425 MURRAY HARBOUR $0.4000 $0.5000 $14,202,490.00 $835,170.00 $56,809.96 $4,175.85 3430 MURRAY RIVER $0.4500 $0.5000 $14,292,828.00 $776,550.00 $64,317.73 $3,882.75

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Non- Commercial Commercial Mun Rate/ Mun Non- Total Non- Total $100 of Rate/$100 of Commercial Commercial Commercial Commercial Municipality assessment assessment Assessment Assessment Taxes Taxes 2531 NEW HAVEN-RIVERDALE $0.1800 $0.1800 $26,447,100.00 $755,600.00 $47,604.78 $1,360.08 2430 NORTH RUSTICO $0.5500 $0.6000 $33,288,150.00 $2,876,200.00 $183,084.83 $17,257.20 2527 NORTH SHORE $0.1600 $0.1600 $116,475,192.00 $3,960,600.00 $186,360.31 $6,336.96 2533 NORTH WILTSHIRE $0.1400 $0.1400 $7,491,800.00 $223,300.00 $10,488.52 $312.62 1507 NORTHPORT $0.2500 $0.3000 $11,587,800.00 $1,420,700.00 $28,969.50 $4,262.10 1440 O'LEARY $0.8100 $1.2000 $24,517,445.00 $6,262,270.00 $198,591.30 $75,147.24 2530 PLEASANT GROVE $0.0800 $0.0800 $17,822,400.00 $337,200.00 $14,257.92 $269.76 2525 RESORT MUNICIPALITY $0.2100 $0.3100 $76,764,588.00 $9,459,191.00 $161,205.63 $29,323.49 1510 RICHMOND $0.0000 $0.0000 $6,183,800.00 $753,300.00 $0.00 $0.00 1546 SHERBROOK $0.2000 $0.7500 $9,992,400.00 $1,023,400.00 $19,984.80 $7,675.50 3538 SOURIS WEST $0.0400 $0.0400 $26,602,500.00 $633,700.00 $10,641.00 $253.48 2556 SOUTH WINSLOE $0.0950 $0.0950 $11,076,900.00 $244,900.00 $10,523.06 $232.66 1552 ST FELIX $0.0800 $0.0800 $14,842,365.00 $585,500.00 $11,873.89 $468.40 1450 ST LOUIS $0.3000 $0.3000 $2,308,229.00 $285,520.00 $6,924.69 $856.56 1528 ST NICHOLAS $0.0800 $0.1600 $8,150,882.00 $285,700.00 $6,520.71 $457.12 3435 ST PETERS BAY $0.4000 $0.4000 $9,640,757.00 $774,700.00 $38,563.03 $3,098.80 1460 TIGNISH $0.6700 $1.0000 $24,810,500.00 $5,368,200.00 $166,230.35 $53,682.00 1562 TIGNISH SHORE $0.6500 $0.7000 $2,590,100.00 $102,600.00 $16,835.65 $718.20 1465 TYNE VALLEY $0.3500 $0.4500 $7,222,114.00 $1,559,500.00 $23,955.34 $7,323.30 2528 UNION ROAD $0.1300 $0.1300 $9,367,200.00 $177,300.00 $12,177.36 $230.49 3541 VALLEYFIELD $0.1200 $0.1200 $30,946,900.00 $1,600,000.00 $37,136.28 $1,920.00 2445 VICTORIA $0.4200 $0.8000 $7,983,800.00 $2,278,800.00 $33,531.96 $18,230.40 2510 WARREN GROVE $0.1400 $0.1400 $15,116,900.00 $373,100.00 $21,163.66 $522.34 1470 WELLINGTON $0.4900 $0.8200 $12,222,286.00 $2,225,800.00 $59,889.20 $18,251.56 2517 WEST RIVER $0.1200 $0.1200 $48,515,300.00 $1,097,200.00 $58,218.36 $1,316.64 2565 YORK $0.1300 $0.1300 $21,897,000.00 $548,500.00 $28,466.10 $713.05 Totals $4,551,858,096.00 $819,717,270.00 $39,116,930.70 $15,789,288.87

Source: Provincial Treasury, Taxation and Property Records- Municipal Assessment Report

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The following tables show the 2009, 2008 and 2007 taxation rates for each municipality, as well as the revenues and expenses of all cities, towns, and communities for the year ending 2008, 2007and 2006.

Table 20: 2009 Municipal Taxation Rates

Non- Non- Commercial Commercial Commercial Commercial Municipality Mun Rate Mun Rate Municipality Mun Rate Mun Rate City CHARLOTTETOWN City of $0.670 $2.360 KINKORA $0.550 $0.550 CHARLOTTETOWN City of $0.420 $2.360 LADY SLIPPER $0.060 $0.060 CHARLOTTETOWN City of BIA $0.670 $2.510 LINKLETTER $0.180 $0.180 LORNE VALLEY $0.150 $0.150 SUMMERSIDE City of $0.740 $1.920 LOT 11 & AREA $0.090 $0.090 SUMMERSIDE City of $0.920 $2.100 LOWER MONTAGUE $0.010 $0.250 Town MALPEQUE BAY $0.055 $0.055 ALBERTON Town of $0.560 $1.050 MEADOWBANK $0.090 $0.090 CORNWALL Town of $0.460 $0.810 MILTONVALE PARK $0.140 $0.800 GEORGETOWN Town of $0.850 $1.700 MIMINEGASH $0.350 $0.600 KENSINGTON Town Of $0.550 $1.300 MISCOUCHE $0.450 $0.900 MONTAGUE Town of $0.840 $0.980 MORELL $0.615 $1.200 SOURIS Town of $0.700 $1.700 MOUNT STEWART $0.810 $0.810 STRATFORD Town of $0.440 $0.990 MURRAY HARBOUR $0.400 $0.500 Community MURRAY RIVER $0.450 $0.500 NEW HAVEN- ABRAMS VILLAGE $0.220 $0.220 RIVERDALE $0.180 $0.180 AFTON $0.120 $0.120 NORTH RUSTICO $0.550 $0.900 ALEXANDRA $0.090 $0.090 NORTH SHORE $0.160 $0.160 ANNANDALE $0.070 $0.070 NORTH WILTSHIRE $0.140 $0.140 BEDEQUE $0.250 $0.250 NORTHPORT $0.250 $0.300 BELFAST $0.100 $0.200 O'LEARY $0.810 $1.200 BONSHAW $0.160 $0.180 PLEASANT GROVE $0.080 $0.080 BORDEN-CARLETON $0.340 $1.250 RESORT MUNICIPALITY $0.210 $0.310 BRACKLEY $0.190 $0.950 RICHMOND $0.000 $0.000 BREADALBANE $0.200 $0.200 SHERBROOK $0.200 $0.750 BRUDENELL $0.110 $0.350 SOURIS WEST $0.060 $0.060 CARDIGAN $0.400 $0.400 SOUTH WINSLOE $0.095 $0.095 CENTRAL BEDEQUE $0.200 $0.180 ST FELIX $0.080 $0.080 CENTRAL KINGS $0.100 $0.100 ST LOUIS $0.300 $0.300 CLYDE RIVER $0.110 $0.110 ST NICHOLAS $0.100 $0.200 CRAPAUD $0.450 $0.500 ST PETERS BAY $0.400 $0.400 DARLINGTON $0.070 $0.070 TIGNISH $0.570 $1.000 EASTERN KINGS $0.170 $0.170 TIGNISH SHORE $0.650 $0.700 ELLERSLIE-BIDEFORD $0.155 $0.155 TYNE VALLEY $0.350 $0.450 GRAND TRACADIE $0.160 $0.110 UNION ROAD $0.130 $0.130 GREENMOUNT-MONTROSE $0.060 $0.060 VALLEYFIELD $0.120 $0.120 HAMPSHIRE $0.095 $0.095 VICTORIA $0.420 $0.800 HAZELBROOK $0.140 $0.140 WARREN GROVE $0.140 $0.140 HUNTER RIVER $0.240 $0.320 WELLINGTON $0.490 $0.820 KINGSTON $0.120 $0.120 WEST RIVER $0.120 $0.120 YORK $0.130 $0.130

Source: 2009 Municipal Assessment Report, Department of Provincial Treasury

Each year, the Community Councils prepare estimates for proposed services for that fiscal year. The estimate for each service provided is proposed at the annual meeting and is then voted upon by the residents of the community. The estimates are only approved once they receive a majority vote from the residents. After approval has been given for all estimates, the council sets forth a rate of municipal taxation that will be sufficient to meet the required municipal expenditures for that year. City and Town Councils adopt annual budgets without a vote by residents.

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Table 21: 2008 Municipal Taxation Rates

Non- Non- Commercial Commercial Commercial Commercial Municipality Mun Rate Mun Rate Municipality Mun Rate Mun Rate City CHARLOTTETOWN City of $0.670 $2.360 KINKORA $0.550 $0.550 CHARLOTTETOWN City of $0.420 $2.360 LADY SLIPPER $0.070 $0.070 CHARLOTTETOWN City of BIA $0.670 $2.510 LINKLETTER $0.180 $0.180 LORNE VALLEY $0.150 $0.150 SUMMERSIDE City of $0.740 $1.920 LOT 11 & AREA $0.090 $0.090 SUMMERSIDE City of $0.920 $2.100 LOWER MONTAGUE $0.095 $0.115 Town MALPEQUE BAY $0.050 $0.050 ALBERTON Town of $0.560 $1.050 MEADOWBANK $0.090 $0.090 CORNWALL Town of $0.460 $0.810 MILTONVALE PARK $0.140 $0.800 GEORGETOWN Town of $0.850 $1.700 MIMINEGASH $0.350 $0.600 KENSINGTON Town Of $0.550 $1.300 MISCOUCHE $0.450 $0.900 MONTAGUE Town of $0.840 $0.980 MORELL $0.615 $1.200 SOURIS Town of $0.700 $1.700 MOUNT STEWART $0.810 $0.810 STRATFORD Town of $0.440 $0.990 MURRAY HARBOUR $0.400 $0.500 Community MURRAY RIVER $0.450 $0.500 NEW HAVEN- ABRAMS VILLAGE $0.220 $0.220 RIVERDALE $0.180 $0.180 AFTON $0.120 $0.120 NORTH RUSTICO $0.550 $0.750 ALEXANDRA $0.090 $0.090 NORTH SHORE $0.160 $0.160 ANNANDALE $0.070 $0.070 NORTH WILTSHIRE $0.140 $0.140 BEDEQUE $0.250 $0.250 NORTHPORT $0.250 $0.300 BELFAST $0.100 $0.200 O'LEARY $0.710 $1.200 BONSHAW $0.160 $0.180 PLEASANT GROVE $0.080 $0.080 BORDEN-CARLETON $0.340 $1.250 RESORT MUNICIPALITY $0.210 $0.310 BRACKLEY $0.190 $0.950 RICHMOND $0.000 $0.000 BREADALBANE $0.200 $0.200 SHERBROOK $0.200 $0.750 BRUDENELL $0.110 $0.350 SOURIS WEST $0.050 $0.050 CARDIGAN $0.400 $0.400 SOUTH WINSLOE $0.095 $0.095 CENTRAL BEDEQUE $0.200 $0.180 ST FELIX $0.080 $0.080 CENTRAL KINGS $0.100 $0.100 ST LOUIS $0.300 $0.300 CLYDE RIVER $0.110 $0.110 ST NICHOLAS $0.100 $0.200 CRAPAUD $0.450 $0.500 ST PETERS BAY $0.400 $0.400 DARLINGTON $0.070 $0.070 TIGNISH $0.570 $1.000 EASTERN KINGS $0.180 $0.180 TIGNISH SHORE $0.650 $0.700 ELLERSLIE-BIDEFORD $0.155 $0.155 TYNE VALLEY $0.350 $0.450 GRAND TRACADIE $0.110 $0.110 UNION ROAD $0.130 $0.130 GREENMOUNT-MONTROSE $0.060 $0.060 VALLEYFIELD $0.120 $0.120 HAMPSHIRE $0.095 $0.095 VICTORIA $0.420 $0.800 HAZELBROOK $0.140 $0.140 WARREN GROVE $0.140 $0.140 HUNTER RIVER $0.240 $0.320 WELLINGTON $0.490 $0.820 KINGSTON $0.120 $0.120 WEST RIVER $0.120 $0.120 YORK $0.130 $0.130

Source: 2008 Municipal Assessment Report, Department of Provincial Treasury

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Table 22: 2007 Municipal Taxation Rates

Non- Non- Commercial Commercial Commercial Commercial Municipality Mun Rate Mun Rate Municipality Mun Rate Mun Rate City CHARLOTTETOWN City of $1.3300 $2.3600 KINKORA $0.5500 $0.5500 CHARLOTTETOWN City of $1.5700 $2.3600 LADY SLIPPER $0.0700 $0.0700 CHARLOTTETOWN City of BIA $1.3300 $2.5100 LINKLETTER $0.1800 $0.1800 CHARLOTTETOWN City of Hotels $1.5700 LORNE VALLEY $0.1500 $0.1500 SUMMERSIDE City of $1.7000 $1.9200 LOT 11 & AREA $0.0900 $0.0900 SUMMERSIDE City of $1.8800 $2.1000 LOWER MONTAGUE $0.0950 $0.1150 Town MALPEQUE BAY $0.0600 $0.0600 ALBERTON Town of $0.6500 $1.0000 MEADOWBANK $0.0900 $0.0900 CORNWALL Town of $0.6600 $0.8100 MILTONVALE PARK $0.1400 $0.8000 GEORGETOWN Town of $0.8500 $1.7000 MIMINEGASH $0.3500 $0.6000 KENSINGTON Town Of $0.6500 $1.3000 MISCOUCHE $0.4500 $0.9000 MONTAGUE Town of $0.8900 $0.9800 MORELL $0.6150 $1.2000 SOURIS Town of $0.8000 $1.7000 MOUNT STEWART $0.8100 $0.8100 STRATFORD Town of $0.6400 $0.9900 MURRAY HARBOUR $0.4000 $0.5000 Community MURRAY RIVER $0.4500 $0.5000 NEW HAVEN- ABRAMS VILLAGE $0.2200 $0.2200 RIVERDALE $0.1800 $0.1800 AFTON $0.1300 $0.1300 NORTH RUSTICO $0.5500 $0.6000 ALEXANDRA $0.1700 $0.1700 NORTH SHORE $0.1600 $0.1600 ANNANDALE $0.0700 $0.0700 NORTH WILTSHIRE $0.1400 $0.1400 BEDEQUE $0.2500 $0.2500 NORTHPORT $0.2500 $0.3000 BELFAST $0.1000 $0.2000 O'LEARY $0.8100 $1.2000 BONSHAW $0.1600 $0.1800 PLEASANT GROVE $0.0800 $0.0800 BORDEN-CARLETON $0.4000 $1.2300 RESORT MUNICIPALITY $0.2100 $0.3100 BORDEN-CARLETON $0.5100 $1.3700 RICHMOND $0.0000 $0.0000 BRACKLEY $0.1500 $0.9000 SHERBROOK $0.2000 $0.7500 BREADALBANE $0.2000 $0.2000 SOURIS WEST $0.0400 $0.0400 BRUDENELL $0.1100 $0.3500 SOUTH WINSLOE $0.0950 $0.0950 CARDIGAN $0.4000 $0.4000 ST FELIX $0.0800 $0.0800 CENTRAL BEDEQUE $0.2000 $0.1800 ST LOUIS $0.3000 $0.3000 CENTRAL KINGS $0.1000 $0.1000 ST NICHOLAS $0.0800 $0.1600 CLYDE RIVER $0.1400 $0.1400 ST PETERS BAY $0.4000 $0.4000 CRAPAUD $0.4500 $0.5000 TIGNISH $0.6700 $1.0000 DARLINGTON $0.0700 $0.0700 TIGNISH SHORE $0.6500 $0.7000 EASTERN KINGS $0.1800 $0.1800 TYNE VALLEY $0.3500 $0.4500 ELLERSLIE-BIDEFORD $0.1550 $0.1550 UNION ROAD $0.1300 $0.1300 GRAND TRACADIE $0.1100 $0.1100 VALLEYFIELD $0.1200 $0.1200 GREENMOUNT-MONTROSE $0.0700 $0.0700 VICTORIA $0.4200 $0.8000 HAMPSHIRE $0.0950 $0.0950 WARREN GROVE $0.1400 $0.1400 HAZELBROOK $0.1400 $0.1400 WELLINGTON $0.4900 $0.8200 HUNTER RIVER $0.2400 $0.3200 WEST RIVER $0.1200 $0.1200 KINGSTON $0.1200 $0.1200 YORK $0.1300 $0.1300

Source: 2007 Municipal Assessment Report, Department of Provincial Treasury

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Table 23: Municipal Revenues and Expenditures, Summary of 2006 - 2008

2008 2007 2006 Municipality Revenues Expenditures Revenues Expenditures Revenues Expenditures CITIES Charlottetown $40,325,039 $43,021,095 $38,903,902 $38,330,661 $36,742,411 $35,872,385 Summerside 14,332,998 13,132,557 14,035,591 14,034,669 13,246,800 13,246,077 Cities Total $54,658,037 $561,536,510 $52,939,493 $523,653,300 $49,989,211 $49,118,462 TOWNS Alberton $670,357 $514,520 $639,065 $587,668 $805,545 $678,178 Cornwall 2,567,590 2,395,525 2,984,213 2,828,438 2,777,630 2,089,045 Georgetown 594,027 552,860 778,091 350,362 329,643 319,509 Kensington 1,416,913 1,320,816 1,442,015 1,384,048 1,248,503 1,269,925 Montague 1,538,293 1,322,751 1,067,514 954,589 1,052,255 1,061,711 Souris 970,858 652,676 921,197 831,384 1,247,118 1,205,644 Stratford 4,106,163 3,874,477 3,623,492 3,424,489 3,410,088 3,192,018 Towns Total $11,864,201 $10,633,625 $11,455,587 $10,360,978 $10,870,782 $9,816,030 COMMUNITIES Abrams Village $61,479 $51,517 $74,929 $57,138 $49,033 $45,715 Afton 117,086 84,695 143,885 147,492 98,156 93,235 Alexandra 18,772 26,120 40,664 21,627 81,905 76,672 Annandale-L. Pond 15,219 14,604 16,731 15,777 16,362 14,260 Bedeque 26,534 18,481 22,208 12,245 21,941 13,801 Belfast 136,241 135,045 134,279 136,411 126,947 121,016 Bonshaw 17,711 15,813 16,604 12,409 18,685 14,996 Borden-Carleton 576,484 562,397 577,956 597,881 530,378 600,455 Brackley 97,993 87,062 58,921 57,540 54,960 51,151 Breadalbane 43,329 21,705 n/a n/a n/a n/a Brudenell 58,964 59,190 58,187 45,715 54,065 49,929 Cardigan 120,451 103,934 114,819 92,517 63,242 54,251 Central Bedeque 28,102 20,363 56,519 25,630 55,250 25,698 Central Kings 29,652 23,680 23,758 20,159 18,435 18,289 Clyde River 42,884 44,679 48,788 42,923 55,773 39,717 Crapaud 243,909 157,246 253,955 189,513 217,273 198,531 Darlington 4,292 4,863 4,116 3,031 3,790 2,752 Eastern Kings 199,649 181,829 179,549 168,930 161,782 151,078 Ellerslie-Bideford 93,859 35,199 130,713 129,119 n/a n/a Grand Tracadie 37,278 32,395 52,015 31,227 26,746 24,492 Greenmount-Mont. 10,647 8,268 11,008 9,954 9,489 7,953 Hampshire 18,162 15,346 26,918 14,757 24,690 14,204 Hazelbrook 27,240 20,411 27,240 20,411 20,182 10,617 Hunter River 64,432 67,850 43,055 42,873 46,011 39,172 Kingston 53,236 54,022 52,831 50,167 49,919 45,755 Kinkora 172,002 103,754 210,578 215,843 196,339 188,292 Lady Slipper 30,744 24,816 49,174 19,986 42,354 19,109 Linkletter 40,881 13,954 35,377 11,156 34,478 31,495 Lorne Valley 24,680 16,135 n/a n/a n/a n/a Lot 11 & Area 38,976 37980 49,731 50,685 32,409 24,430 Lower Montague 45,230 55,412 41,685 35,961 37,194 36,515 Malpeque Bay 82,846 90,740 73,957 67,172 63,177 56,885 Meadowbank 24,207 22,463 24,729 20,833 21,707 19,131 Miltonvale Park 255,164 215,901 155,288 133,647 209,113 208,890 Miminegash 83,498 84,099 n/a n/a n/a n/a Miscouche 442,566 198,492 457,523 354,357 288,853 295,744 Morell 146,741 124,817 122,946 150,613 118,298 122,345 Mount Stewart 151,017 128,757 198,161 172,075 148,742 130,039 Murray Harbour 98,841 81,748 111,994 100,237 109,127 168,927 Murray River 121,753 108,184 99,778 77,699 93,311 85,602 New Haven-Riverdale 56,786 52,549 55,469 51,938 49,858 46,978 North Rustico 272,770 330,001 520,808 354,344 612,464 384,618 North Shore 213,782 209,441 206,391 169,631 181,661 174,020 North Wiltshire 15,897 12,657 13,274 11,350 13,139 11,666 Northport 52,489 24,759 62,734 42,721 88,185 94,609 O'Leary 790,049 488,926 544,340 565,854 479,684 502,605 Pleasant Grove 16,981 16,282 16,644 16,276 n/a n/a Resort Municipality 222,028 200,128 200,404 205,699 184,818 142,416 Richmond 7,238 13,985 7,222 6,780 4,144 9,413 Sherbrooke 38,166 27,253 141,374 28,669 116,371 25,060 Souris West 13,310 14,538 11,372 11,179 10,870 14,386 St. Felix 16,396 12,183 16,463 12,086 14,780 11,894 St. Louis 57,487 44,744 25,093 22,107 32,481 23,259 St. Nicholas 12,608 10,888 10,374 9,274 9,208 12,239 St. Peter's Bay 208,455 237,995 104,239 105,660 71,009 110,937 Tignish 514,387 446,358 486,260 458,552 465,765 506,184 Tignish Shore 41,905 42,097 63,431 44,834 43,175 35,478 Tyne Valley 135,414 85,962 105,082 88,832 96,473 126,234 Union Road 18,142 16,244 15,609 16,125 10,845 11,668 Valleyfield 45,249 48,789 40,840 38,843 51,579 31,822 Victoria 94,130 96,098 72,733 78,488 69,425 63,067 Warren Grove 29,080 30,087 39,226 22,179 27,507 15,437 Wellington 297,377 188,854 154,749 116,453 273,417 220,378 West River 67,846 61,382 66,486 60,948 61,790 59,609 Winsloe South 10,593 11,221 11,343 10,879 10,976 10,059 York 37,003 40,073 54,770 41,948 50,098 37,244 Communities Total $7,185,651 $5,908,584 $6,847,299 $5,947,359 $6,229,838 $5,782,423 Total $73,707,888 $72,695,860 $71,242,379 $68,673,667 $67,089,831 $64,716,915 Source: Financial Statements provided by each municipality

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Table 24: Municipal Surplus/Deficit, 2006 - 2008

2008 2007 2006 Municipality Surplus/Deficit Surplus/Deficit Surplus/Deficit CITIES Charlottetown -2,696,056.00 $573,241 $870,026 Summerside 1,200,441.00 922 723 Cities Total -1,495,615.00 $574,163 $870,749 TOWNS Alberton 155,837.00 $51,397 $127,367 Cornwall 172,065.00 155,775 688,585 Georgetown 41,167.00 427,729 10,134 Kensington 96,097.00 57,967 -21,422 Montague 215,542.00 112,925 -9,456 Souris 318,182.00 89,813 41,474 Stratford 231,686.00 199,003 218,069 Towns Total 1,230,576.00 $1,094,609 $1,054,751 COMMUNITIES Abrams Village 9,962.00 $17,791 $3,318 Afton 32,391.00 -3,607 4,921 Alexandra -7,347.00 19,037 5,233 Annandale-Little Pond-How 616.00 954 2,102 Bedeque 8,054.00 $9,963 8,140 Belfast 1,196.00 -2,132 5,931 Bonshaw 1,899.00 4,195 3,689 Borden-Carleton 14,087.00 -19,925 -70,077 Brackley 10,931.00 1,381 3,809 Breadalbane 21,623.00 n/a n/a Brudenell -226.00 12,472 4,136 Cardigan 16,517.00 22,302 8,991 Central Bedeque 7,739.00 30,889 29,552 Central Kings 5,971.00 3,599 146 Clyde River -1,795.00 5,865 16,056 Crapaud 86,663.00 64,442 18,742 Darlington -571.00 1,085 1,038 Eastern Kings 17,820.00 10,619 10,704 Ellerslie-Bideford 58,660.00 1,594 n/a Grand Tracadie 4,883.00 20,788 2,254 Greenmount-Montrose 2,379.00 1,054 1,536 Hampshire 2,816.00 12,161 10,486 Hazelbrook 6,829.00 6,829 9,565 Hunter River -3,418.00 182 6,839 Kingston -786.00 2,664 4,164 Kinkora 68,248.00 -5,265 8,047 Lady Slipper 5,928.00 29,187 23,245 Linkletter 26,927.00 24,221 2,983 Lorne Valley 8,545.00 n/a n/a Lot 11 & Area 997.00 -954 7,979 Lower Montague -10,182.00 5,724 679 Malpeque Bay -7,894.00 6,785 6,292 Meadowbank 1,744.00 3,896 2,576 Miltonvale Park 39,263.00 21,641 223 Miminegash -601.00 n/a n/a Miscouche 244,074.00 103,166 -6,891 Morell 21,924.00 -27,667 -4,047 Mount Stewart 22,260.00 26,086 18,703 Murray Harbour 17,093.00 11,757 -59,800 Murray River 13,569.00 22,079 7,709 New Haven-Riverdale 4,237.00 3,531 2,880 North Rustico -57,231.00 166,464 227,846 North Shore 4,341.00 36,760 7,641 North Wiltshire 3,240.00 1,924 1,473 Northport 27,730.00 20,013 -6,424 O'Leary 301,123.00 -21,514 -22,921 Pleasant Grove 699.00 368 n/a Resort Municipality 21,900.00 -5,295 42,402 Richmond -6,747.00 442 -5,269 Sherbrooke 10,913.00 112,705 91,311 Souris West -1,228.00 193 -3,516 St. Felix 4,212.00 4,377 2,886 St. Louis 12,743.00 2,986 9,222 St. Nicholas 1,720.00 1,100 -3,031 St. Peter's Bay -29,540.00 -1,421 -39,928 Tignish 68,029.00 27,708 -40,419 Tignish Shore -192.00 18,597 7,697 Tyne Valley 49,452.00 16,250 -29,761 Union Road 1,898.00 -516 -823 Valleyfield -3,540.00 1,997 19,757 Victoria -1,968.00 -5,755 6,358 Warren Grove -1,007.00 17,047 12,070 Wellington 108,523.00 38,296 53,039 West River 6,464.00 5,538 2,181 Winsloe South -628.00 464 917 York -3,070.00 12,822 12,854 Communities Total 1,277,067.00 $899,939 $447,415 Total 1,012,028.00 $2,568,711 $2,372,916 Source: Financial Statements provided by each municipality

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For the year 2008, the province mandated changes in the way the revenue and expenditures were reported by the municipalities. This change is reflected in the difference between the 2008 pie charts and previous years. The shift to a universal end-of-year reporting tool called the Municipal Financial Information Return makes it difficult to compare 2008 with previous years.

The 2008 Revenue summary uses four main categories and includes the following:

• Property Tax – Assessable property taxes and Grants in lieu of taxes • Unconditional Grants – Equalization Grant, Municipal Support Grant • Sale of Services - Fire dues, License fees, Permit fees, Fines, Recreation, Rentals • Other Revenue and Transfers – Sewage fees, Recreation Grant, Family Literacy Grant, Island Community Fund, Gas Tax Funding, Wage Subsidy Program, Interest, Club dues

Chart 9: Revenue 2008 Cities and Towns

Other Revenue and Transfers 12% Property Tax 74%

Sale of Service 3% Unconditional Grants 11%

Chart 10: Revenue 2008 Communities

Other Revenue and Transfers 25% Property Tax 59%

Sale of Service 8% Unconditional Grants 8%

Source: Financial Statements provided by each municipality

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Table 25: 2008 Municipality Revenue Breakdown

Unconditional Municipality Property Tax Sale of Services Other Revenue and Transfers Total Revenues Grants

Assessable Grants In Leau of Services to Other Revenue Conditional Special Item Property Tax Taxes Others (own Source) Transfers City Charlottetown $34,440,123 $1,003,000 $0 $1,907,897 $0 $1,460,486 $1,513,533 $0 $40,325,039 Summerside $6,709,762 $85,000 $6,274,104 $0 $0 $1,264,132 $0 $0 $14,332,998 City Total $41,149,885 $1,088,000 $6,274,104 $1,907,897 $0 $2,724,618 $1,513,533 $0 $54,658,037

Towns Alberton $240,669 $242,128 $16,221 $76,000 $0 $30,904 $64,435 $0 $670,357 Cornwall $1,073,493 $618,486 $0 $21,460 $0 $789,725 $64,426 $0 $2,567,590 Georgetown $197,541 $19,000 $216,058 $0 $0 $160,340 $0 $1,088 $594,027 Kensington $446,653 $0 $231,999 $1,839 $0 $639,587 $96,835 $0 $1,416,913 Montague $720,547 $354,252 $0 $0 $0 $463,494 $0 $0 $1,538,293 Souris $510,091 $0 $275,780 $0 $0 $184,987 $0 $0 $970,858 Stratford $3,131,987 $0 $0 $0 $0 $974,176 $0 $0 $4,106,163 Towns Total $6,320,981 $1,233,866 $740,058 $99,299 $0 $3,243,213 $225,696 $1,088 $11,864,201

Communities Abrams Village $25,130 $0 $17,479 $18,870 $0 $0 $0 $0 $61,479 Afton $104,329 $0 $1,364 $1 $0 $3,469 $7,923 $0 $117,086 Alexandra $12,086 $1,525 $0 $0 $0 $186 $4,975 $0 $18,772 Annandale-L. Pond-H. $14,090 $0 $1,129 $0 $0 $0 $0 $0 $15,219 Bedeque $15,441 $0 $3,089 $0 $0 $8,005 $0 $0 $26,534 Belfast $119,239 $0 $0 $0 $0 $17,002 $0 $0 $136,241 Bonshaw $16,868 $843 $0 $0 $0 $0 $0 $0 $17,711 Borden-Carleton $309,122 $0 $172,838 $0 $0 $94,524 $0 $0 $576,484 Brackley $66,510 $0 $22,896 $3,500 $0 $5,087 $0 $0 $97,993 Breadalbane $12,936 $0 $6,378 $0 $0 $9,715 $14,300 $0 $43,329 Brudenell $57,371 $623 $0 $0 $0 $970 $0 $0 $58,964 Cardigan $50,005 $0 $29,323 $0 $0 $31,748 $9,375 $0 $120,451 Central Bedeque $14,822 $0 $2,095 $0 $0 $1,185 $10,000 $0 $28,102 Central Kings $22,247 $0 $7,405 $0 $0 $0 $0 $0 $29,652 Clyde River $38,172 $2,940 $1,000 $0 $0 $772 $0 $0 $42,884 Crapaud $74,092 $15,637 $10,050 $0 $0 $144,130 $0 $0 $243,909 Darlington $3,113 $0 $303 $0 $0 $876 $0 $0 $4,292 Eastern Kings $158,407 $0 $8,539 $0 $0 $32,703 $0 $0 $199,649 Ellerslie-Bideford $24,645 $0 $13,880 $0 $0 $4,600 $50,734 $0 $93,859 Grand Tracadie $24,200 $0 $8,450 $0 $0 $0 $4,628 $0 $37,278 Greenmount-Mont. $10,185 $0 $462 $0 $0 $0 $0 $0 $10,647 Hampshire $12,620 $2,910 $2,632 $0 $0 $1 $0 $0 $18,162 Hazelbrook $13,072 $0 $5,262 $0 $0 $1,236 $5,000 $0 $24,570 Hunter River $38,556 $6,801 $2,250 $0 $0 $13,626 $3,199 $0 $64,432 Kingston $51,142 $0 $2,092 $0 $0 $2 $0 $0 $53,236 Kinkora $66,401 $0 $30,265 $0 $0 $3,611 $71,725 $0 $172,002 Lady Slipper $21,181 $0 $9,561 $0 $0 $2 $0 $0 $30,744 Linkletter $30,231 $2,635 $0 $100 $0 $7,914 $0 $0 $40,881 Lorne Valley $7,519 $0 $0 $0 $0 $12,656 $4,504 $0 $24,680 Lot 11 and Area $33,707 $0 $2,136 $0 $0 $67 $3,066 $0 $38,976 Lower Montague $41,822 $0 $0 $1,950 $0 $1,458 $0 $0 $45,230 Malpeque Bay $62,057 $0 $2,605 $0 $0 $249 $17,935 $0 $82,846 Meadowbank $23,666 $392 $0 $0 $0 $150 $0 $0 $24,207 Miltonvale Park $132,905 $0 $9,302 $3,598 $0 $18,929 $90,430 $0 $255,164 Miminegash $25,699 $0 $0 $53,886 $0 $3,913 $0 $0 $83,498 Miscouche $167,581 $0 $48,249 $122,340 $34,020 $0 $70,376 $0 $442,566 Morell $77,859 $0 $0 $0 $0 $68,882 $0 $0 $146,741 Mt. Stewart $68,640 $2,759 $0 $0 $0 $79,618 $0 $0 $151,017 Murray Harbour $62,519 $18,334 $0 $0 $0 $17,988 $0 $0 $98,841 Murray River $67,723 $0 $36,311 $0 $0 $2,777 $14,942 $0 $121,753 New Haven-Riverdale $50,114 $2,005 $0 $0 $0 $4,667 $0 $0 $56,786 North Rustico $207,908 $0 $18,277 $0 $0 $32,585 $14,000 $0 $272,770 North Shore $202,676 $0 $3,002 $0 $0 $8,104 $0 $0 $213,782 North Wiltshire $10,789 $4,933 $0 $0 $0 $175 $0 $0 $15,897 Northport $35,053 $0 $12,692 $0 $0 $4,744 $0 $0 $52,489 O'Leary $246,116 $201,335 $0 $84,039 $0 $50,171 $208,388 $0 $790,049 Pleasant Grove $16,170 $0 $810 $0 $0 $2 $0 $0 $16,981 Resort Municipality $199,477 $0 $0 $0 $0 $22,551 $0 $0 $222,028 Richmond $4,925 $0 $1,508 $0 $0 $804 $0 $0 $7,238 Sherbrooke $27,888 $0 $2,564 $0 $0 $7,714 $0 $0 $38,166 Souris West $13,053 $0 $0 $0 $0 $257 $0 $0 $13,310 St. Felix $11,235 $0 $3,374 $0 $0 $1,787 $0 $0 $16,396 St. Louis $11,648 $0 $0 $0 $0 $11,186 $34,653 $0 $57,487 St. Nicholas $10,152 $2,138 $0 $0 $0 $318 $0 $0 $12,608 St. Peters Bay $41,897 $19,032 $0 $0 $0 $98,152 $49,374 $0 $208,455 Tignish $209,007 $118,642 $0 $0 $0 $186,738 $0 $0 $514,387 Tignish Shore $17,809 $0 $6,342 $0 $0 $17,754 $0 $0 $41,905 Tyne Valley $32,030 $5,000 $22,655 $64,239 $0 $1,929 $9,561 $0 $135,414 Union Road $12,935 $4,597 $0 $0 $0 $610 $0 $0 $18,142 Valleyfield $43,726 $0 $1,158 $0 $0 $365 $0 $0 $45,249 Victoria $54,640 $1,417 $7,350 $8,480 $0 $2,508 $19,735 $0 $94,130 Warren Grove $24,686 $0 $838 $0 $0 $3,556 $0 $0 $29,080 Wellington $81,266 $0 $33,711 $182,400 $0 $0 $0 $0 $297,377 West River $63,718 $0 $1,549 $0 $0 $0 $2,579 $0 $67,846 Winsloe South $10,366 $0 $227 $0 $0 $0 $0 $0 $10,593 York $28,432 $0 $4,644 $0 $0 $3,926 $0 $0 $37,003 Community Total $3,845,626 $414,497 $578,044 $543,403 $34,020 $1,048,658 $721,403 $0 $7,185,651 TOTAL $51,316,492 $2,736,363 $7,592,206 $2,550,599 $34,020 $7,016,489 $2,460,632 $1,088 $73,707,888

Source: Financial Statements provided by each municipality

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The 2008 expense charts allocate costs to seven main categories and include the following:

• Administration • Police Protection • Fire Protection • Transportation Services – includes Street lighting • Facilities and Public Services – includes Libraries, Museums, Art galleries and Skating rinks • Recreation and Parks • Other Municipal Services – includes Community development, Planning, Pest control and Special events

Chart 11: Expenses 2008 Cities and Towns

Recreation and Cultural Services Other Municipal 11% Services Facilities and 20% Public Property 13%

Transportation Administration Services 17% 15%

Fire Protection 7% Police Protection 17%

Chart 12: Expenses 2008 Communities

Recreation and Facilities and Cultural Services Public Property 11% Other Municipal 19% Services 9% Transportation Services 4%

Administration 24% Fire Protection 27% Police Protection 6%

Source: Financial Statements provided by each municipality

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Table 26: 2008 Municipality Expenditure Breakdown

General Fire Protection Police Protection Transportation Facilities and Recreation and Other Municipal Municipality Total Expenditures Administration Services Services Services Public Property Parks Services

City Charlottetown $7,004,719 $2,822,447 $6,753,271 $7,133,583 $3,614,362 $4,051,901 $11,640,811 $43,021,095 Summerside $1,573,681 $1,017,561 $2,861,943 $2,213,071 $3,066,861 $2,076,604 $322,836 $13,132,557 City Totals $8,578,400 $3,840,008 $9,615,214 $9,346,654 $6,681,223 $6,128,505 $11,963,647 $56,153,651

Towns Alberton $93,523 $52,667 $95,300 $148,466 $13,713 $108,588 $2,263 $514,520 Cornwall $512,386 $157,518 $359,350 $54,695 $324,388 $507,915 $479,273 $2,395,525 Georgetown $155,906 $29,747 $0 $54,122 $197,493 $96,846 $18,746 $552,860 Kensington $271,533 $143,302 $439,865 $211,193 $89,627 $86,719 $78,577 $1,320,816 Montague $232,965 $49,093 $277,406 $271,004 $0 $96,618 $395,665 $1,322,751 Souris $214,365 $61,982 $95,300 $187,970 $27,650 $26,461 $38,948 $652,676 Stratford $1,051,230 $159,700 $452,608 $147,901 $1,113,017 $480,027 $469,994 $3,874,477 Town Totals $2,531,908 $654,009 $1,719,829 $1,075,351 $1,765,888 $1,403,174 $1,483,466 $10,633,625

Communities Abrams Village $14,861 $11,846 $0 $6,417 $795 $17,598 $0 $51,517 Afton $7,643 $57,467 $0 $0 $16,295 $3,290 $0 $84,695 Alexandra $5,444 $4,750 $0 $0 $15,925 $0 $0 $26,120 Annandale-L. Pond-H. $105 $13,999 $0 $0 $500 $0 $0 $14,604 Bedeque $924 $3,921 $0 $3,572 $10,064 $0 $0 $18,481 Belfast $13,730 $70,000 $0 $0 $0 $49,100 $2,215 $135,045 Bonshaw $2,208 $6,648 $0 $0 $6,957 $0 $0 $15,813 Borden-Carleton $217,325 $60,621 $162,238 $35,697 $19,490 $70,306 -$3,280 $562,397 Brackley $26,468 $15,373 $0 $0 $5,567 $17,207 $22,447 $87,062 Breadalbane $2,636 $4,064 $0 $0 $14,860 $144 $0 $21,705 Brudenell $22,631 $27,583 $0 $0 $1,697 $0 $7,279 $59,190 Cardigan $26,682 $10,087 $0 $0 $53,754 $12,326 $1,085 $103,934 Central Bedeque $373 $6,392 $0 $2,648 $0 $10,550 $400 $20,363 Central Kings $1,644 $12,498 $0 $0 $4,100 $5,239 $199 $23,680 Clyde River $4,063 $23,310 $0 $0 $11,263 $6,042 $0 $44,679 Crapaud $51,072 $55,688 $0 $7,441 $0 $14,906 $28,139 $157,246 Darlington $147 $3,110 $0 $0 $0 $1,606 $0 $4,863 Eastern Kings $22,016 $88,469 $0 $0 $55,125 $0 $16,219 $181,829 Ellerslie-Bideford $15,198 $10,608 $0 $0 $5,402 $3,233 $758 $35,199 Grand Tracadie $3,196 $17,809 $0 $0 $0 $10,865 $525 $32,395 Greenmount-Mont. $360 $7,908 $0 $0 $0 $0 $0 $8,268 Hampshire $372 $11,065 $0 $0 $1,000 $2,910 $0 $15,346 Hazelbrook $3,782 $4,600 $0 $0 $3,107 $0 $47 $11,536 Hunter River $15,655 $10,741 $0 $0 $26,797 $4,278 $10,379 $67,850 Kingston $5,232 $29,706 $0 $0 $0 $6,200 $12,884 $54,022 Kinkora $22,284 $10,347 $0 $6,386 $48,827 $3,614 $12,296 $103,754 Lady Slipper $1,506 $20,169 $0 $0 $3,141 $0 $0 $24,816 Linkletter $1,083 $7,200 $0 $1,721 $3,949 $0 $0 $13,954 Lorne Valley $1,244 $4,004 $0 $0 $4,574 $0 $6,313 $16,135 Lot 11 and Area $5,149 $14,330 $0 $0 $12,925 $0 $5,576 $37,980 Lower Montague $18,215 $27,442 $0 $0 $7,673 $633 $1,450 $55,412 Malpeque Bay $14,088 $57,460 $0 $0 $0 $0 $19,192 $90,740 Meadowbank $1,021 $17,428 $0 $0 $0 $4,014 $0 $22,463 Miltonvale Park $45,871 $42,384 $0 $0 $19,578 $11,810 $96,258 $215,901 Miminegash $12,218 $54,183 $0 $0 $17,698 $0 $0 $84,099 Miscouche $47,393 $35,598 $0 $14,402 $32,188 $2,313 $66,598 $198,492 Morell $31,787 $15,000 $0 $0 $42,542 $25,248 $10,240 $124,817 Mt. Stewart $36,243 $24,587 $0 $0 $27,454 $40,473 $0 $128,757 Murray Harbour $23,666 $0 $0 $11,159 $29,706 $6,186 $11,031 $81,748 Murray River $37,490 $0 $0 $0 $54,612 $15,450 $632 $108,184 New Haven-Riverdale $12,164 $19,352 $0 $0 $500 $9,225 $11,308 $52,549 North Rustico $82,742 $74,100 $0 $0 $106,669 $36,830 $29,660 $330,001 North Shore $53,886 $102,704 $0 $0 $52,851 $0 $0 $209,441 North Wiltshire $336 $5,394 $50 $0 $3,564 $0 $3,314 $12,657 Northport $8,568 $6,308 $0 $0 $9,883 $0 $0 $24,759 O'Leary $74,230 $86,905 $95,733 $46,135 $103,444 $51,118 $31,361 $488,926 Pleasant Grove $112 $16,170 $0 $0 $0 $0 $0 $16,282 Resort Municipality $90,579 $45,079 $0 $29,123 $355 $780 $34,212 $200,128 Richmond $239 $10,000 $0 $0 $3,746 $0 $0 $13,985 Sherbrooke $5,940 $13,150 $0 $1,597 $6,566 $0 $0 $27,253 Souris West $669 $12,258 $0 $0 $1,611 $0 $0 $14,538 St. Felix $229 $4,500 $0 $0 $7,455 $0 $0 $12,183 St. Louis $12,824 $5,263 $0 $0 $24,808 $1,850 $0 $44,744 St. Nicholas $731 $5,890 $0 $0 $3,567 $700 $0 $10,888 St. Peters Bay $52,102 $7,000 $0 $7,614 $70,649 $100,630 $0 $237,995 Tignish $124,752 $110,645 $95,691 $25,810 $0 $47,312 $42,148 $446,358 Tignish Shore $20,476 $1,483 $0 $2,204 $2,881 $8,986 $6,067 $42,097 Tyne Valley $23,305 $7,136 $0 $9,047 $31,474 $15,000 $0 $85,962 Union Road $5,613 $7,960 $0 $984 $0 $840 $846 $16,244 Valleyfield $700 $23,162 $0 $0 $1,972 $50 $22,905 $48,789 Victoria $32,751 $12,247 $0 $2,382 $15,691 $8,080 $24,947 $96,098 Warren Grove $3,567 $11,698 $0 $0 $12,490 $0 $2,332 $30,087 Wellington $33,393 $78,015 $0 $7,351 $59,846 $0 $10,249 $188,854 West River $5,278 $35,407 $0 $0 $12,381 $7,458 $858 $61,382 Winsloe South $438 $8,052 $0 $0 $478 $2,254 $0 $11,221 York $5,448 $18,529 $0 $0 $15,428 $0 $667 $40,073 Community Total $1,414,098 $1,626,801 $353,712 $221,690 $1,105,874 $636,653 $549,756 $5,908,585 Total $12,524,405 $6,120,818 $11,688,756 $10,643,695 $9,552,986 $8,168,332 $13,996,869 $72,695,861

Source: Financial Statements provided by each municipality

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The following pie charts show the revenue and expenditures for all the municipalities which provided Government with their yearly financial summaries for the years 2007 and 2006. Four of the categories under Revenue have been combined with other categories that are similar. The following shows how the categories have been combined:

• Grants – Federal grants, Other grants • Fees – Building fees, Dog licenses, Other fees • Fines – Police fines, Parking fines • Expense Recoveries – Sale of land, Surplus, GST, PST, Reserves, Other

Chart 13: Revenue 2007 Cities and Towns

Rentals Expense Recoveries Fines Recreation 1.4% 2.7% 3.4% 3.4% Fees Municipal Support 1.0% Grant 2.8% Investment Income Grants 0.5% 5.5% Fire Dues 0.8%

Property Taxes 78.6%

Chart 14: Revenue 2007 Communities

Recreation Fines Rentals Expense 0% Fees 1% 2% Recoveries Municipal Investment 3% 13% Support Grant Income 10% 1%

Fire Dues Grants 6% 7%

Property Taxes 57%

Source: Financial Statements provided by each municipality

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Chart 15: Expenditures 2007 Cities and Towns

Professional Parks & Services & Recreation Memberships Capital 10% 1% Expensitures Other municipal 21% services & expenses 6% Fire Protection 7%

Facilities & public property 7% Public Works 20% Administration 12% Police Protection 16%

Chart 16: Expenditures 2007 Communities

Other Municipal Professional Services & Services & Memberships Expenses Fire Protection Parks & 7% 3% Recreation 27% 7%

Public Works 6%

Police Protection 6%

Administration Facilities & Public 18% Property Capital 16% Expenditures 10%

Source: Financial Statements provided by each municipality

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Chart 17: Revenue 2006 Cities and Towns

2.7% 1.4% 4.1% 2.6% 3.5% Recreation Rentals Expense Municipal Fines Recoveries Support 1.3% Grant Fees 4.2% .1% Grants Investment Income

.8% Fire Dues

79.1% Property Taxes

Chart 18: Revenue 2006 Communities

Recreation Expense Rentals Municipal .8% Recoveries 2.9% Support Fines 15.5% .9% Grant 8.7% Grants Fees 5.8% 1.9%

Investment Income .9%

Fire Dues 9%

Property Taxes 53.7%

Source: Financial Statements provided by each municipality

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Chart 19: Expenditures 2006 Cities and Towns

6.4% 9.3% 1.1% Other Municipal Parks & Profesional 20.7% Services & Recreation Services & Capital Expenses Memberships Expenditures

7.5% Fire Protection

7.8% Facilities & Public Property 19.4% Public Works 10.5% 17.2% Administration Police Protection

Chart 20: Expenditures 2006 Communities

6.3% 2.4% Other Municipal Professional Services & Services & 26.2% 7% Expenses Memberships Fire Parks & Protection Recreations

6.3% Public Works

6.6% Police Protection

16.8% Administration 15.6% 12.8% Facilities & Public Capital Property Expenditures

Source: Financial Statements provided by each municipality

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Table 27: Water and Sewer Services

Municipality Water & Sewer Sewer Cities Charlottetown Summerside Towns Cornwall Alberton Georgetown Kensington Montague Stratford Souris Communities Borden-Carelton Abrams Village North Rustico Crapaud Tignish Hunter River Victoria Kinkora Miscouche Morell Mount Stewart Murray Harbour O'Leary Resort Municipality St. Peters Bay Tyne Valley Wellington Total 12 14

Of the 75 municipalities on P.E.I., 26 offer water and/or sewer services to their residents. Of those 26, 14 offer sewer services, while 12 offer both sewer and water services.

Map 3: Municipal Utility Information

MUNICIPAL UTILITY INFORMATION

1 CITIES TOWNS COMMUNITIES

8 Summerside 3 Alberton 1 Tignish 13 Victoria 18 Charlottetown 10 Kensington 2 O'Leary 14 Resort Municipality 17 Cornwall 4 Abram's Village 15 Hunter River 3 19 Stratford 5 Wellington 16 North Rustico Montague 6 23 Tyne Valley 20 Mount Stewart Georgetown 7 24 Miscouche 21 Morell 26 Souris St. Peters' Bay 9 Borden-Carleton 22 Kinkora 25 Murray Harbour 2 11 Crapaud 12

6

16 14 4 5 10 7 8 21 22 20 26

15 11 18

12 17 9 19 13 24 23

Sewer Only

Water & Sewer 25

Department of Finance and Municipal Affairs 2010

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Table 28: Road Lengths Measured by Responsibility – 2008

Provincial Municipal Provincial Municipal Municipality Length Length Municipality Length Length Abrams Village 4.9 Miltonvale Park 33.4 Afton 42.7 Miminegash 5.8 Alberton 5.5 9.4 Miscouche 10.3 Alexandra 10.7 Montague 8.3 12.3 Annandale/Little Pond 41.7 Morell 4.3 Bedeque 3.0 Mt. Stewart 4.5 Belfast 212.6 Murray Harbour 9.4 Bonshaw 14.1 Murray River 8.5 Borden-Carleton 23.8 5.8 New Haven-River. 22.1 Brackley 8.6 North Rustico 11.1 Breadalbane 14.9 North Shore 47.8 Brudenell 23.7 North Wiltshire 8.6 Cardigan 15.5 Northport 4.9 Central Bedeque 4.6 O'Leary 9.4 Central Kings 73.6 Pleasant Grove 10.6 Charlottetown 30.3 235.3 Resort Municipality 41.7 Clyde River 18.2 Richmond 11.3 Cornwall 56.3 Sherbrooke 12.5 Crapaud 5.4 Souris 8.9 12.1 Darlington 5.3 Souris West 9.1 Eastern Kings 104.3 St. Felix 19.9 Ellerslie-Bideford 20.4 St. Louis 2.1 Georgetown 6.2 9.5 St. Nicholas 18.7 Grand Tracadie 17.1 St. Peters Bay 10.1 Greenmount/Montrose 27.7 Stratford 83 Hampshire 10.1 Summerside 8.1 114.3 Hazelbrook 8.5 Tignish 18.1 Hunter River 6.9 Tignish Shore 4 Kensington 5.7 9.6 Tyne Valley 5.3 Kingston 51.3 Union Road 9.3 Kinkora 5.4 Valleyfield 85.7 Lady Slipper 94.1 Victoria 4.8 Linkletter 11.7 Warren Grove 11.4 Lorne Valley 23.1 Wellington 5.6 Lot 11 & Area 75 West River 36.4 Lower Montague 25.7 Winsloe South 7 Malpeque Bay 136.6 York 7.7 Total 1,864.90 395.1

Source: Department of Transport and Infrastructure Renewal

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Map 4: Municipalities with Official Plans

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MUNICIPAL SIZE

Table 29: Number of Acres within Each Municipality

Acres within Acres within Municipal Name Boundaries Municipal Name Boundaries

Cities Communities Charlottetown 10,870 Linkletter 2,224 Summerside 7,087 Lorne Valley 4,364 Lot 11 & Area 25,050 Towns Lower Montague 5,387 Alberton 1,153 Malpeque Bay 23,900 Cornwall 6,998 Meadowbank 2,277 Georgetown 401 Miltonvale Park 8,691 Kensington 528.8 Miminegash 467 Montague 727.6 Miscouche 746 Souris 932 Morell 328 Stratford 5,602 Mount Stewart 369

Murray Harbour 431 Communities Murray River 407 Abrams Village 333 Afton 9,828 New Haven-Riverdale 5,373 Alexandra 2,572 North Rustico 646 Annandale-L. Pond 7,849 North Shore 11,230 Bedeque 151 North Wiltshire 3,045 Belfast 56,740 Northport 419 Bonshaw 3,467 O'Leary 377 Borden-Carleton 3,191 Pleasant Grove 3,354 Brackley 2,314 Resort Municipality 8,860 Breadalbane 3,092 Richmond 3,376 Brudenell 5,040 Sherbrooke 2,200 Cardigan 1,285 Souris West 1,903 Central Kings 18,210 St. Felix 2,809 Central Bedeque 384 St. Louis 169 Clyde River 3,923 St. Nicholas 5,085 Crapaud 521 St. Peters Bay 1,085 Darlington 1,912 Tignish 1,465 Eastern Kings 34,830 Tignish Shore 366 Ellerslie-Bideford 5,151 Tyne Valley 475 Grand Tracadie 3,009 Union Road 2,358 Greenmount- Valleyfield 19,430 Mountrose 6,374 Hampshire 3,352 Victoria 351 Hazelbrooke 2,001 Warren Grove 2,541 Hunter River 1,495 Wellington 427 Kingston 11,850 West River 8,605 Kinkora 982 Winsloe South 2,481 Lady Slipper 11,230 York 3,063 Total 401,519

Source: Municipal Directory, Department of Finance and Municipal Affairs

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