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Budget 8.Pdf Index Budget Executive Summary ......................................................................................... 4 County Levy by Service ................................................................................................ 5 County Levy Impact on Average Residential Property .................................................... 7 County Levy Change Comparison .................................................................................. 8 Revenues by Type .......................................................................................................... 9 Expenses by Type ......................................................................................................... 10 Expenses by Service ..................................................................................................... 11 Current Replacement Value of Capital Assets .............................................................. 12 Annual Capital Expenditure Requirement ..................................................................... 13 Annual Asset Funding Gap ........................................................................................... 14 Reserves & Reserve Funds by Type ............................................................................. 15 Reserves & Reserve Funds Trend ................................................................................ 16 Debt by Type ................................................................................................................. 17 Debt Trend .................................................................................................................... 18 2019 Estimated Surplus By Service .............................................................................. 19 Salaries & Benefits Summary ........................................................................................ 20 Total County Budget Summary .................................................................................. 22 Operating Budget Summary ....................................................................................... 26 Departmental Budgets: General Government ........................................................................................ 27 County Council ................................................................................................. 29 Corporate Administration ................................................................................. 31 Human Resources, Finance & IT ..................................................................... 33 Provincial Offences .......................................................................................... 36 Roads & Bridges ............................................................................................. 39 Property Services ............................................................................................. 41 Index (Continued) Health Services ...................................................................................................44 The John M. Parrott Centre .................................................................................46 Paramedic Services ............................................................................................49 Emergency Planning ...........................................................................................51 Economic Development ......................................................................................53 Land Use Planning ..............................................................................................56 Library Services ..................................................................................................58 Museum & Archives ............................................................................................60 Social Assistance ................................................................................................63 Children’s Services .............................................................................................65 Social Housing ....................................................................................................67 Non Profit Housing .............................................................................................69 Housing & Homelessness Programs ...................................................................71 Capital Budget Summary ............................................................................................ 74 Departmental Budgets: Admin & Technology ........................................................................................ 75 Roads & Bridges .............................................................................................. 78 Property Services ............................................................................................. 96 The John M. Parrott Centre .............................................................................. 99 Paramedic Services ........................................................................................ 102 Library Services .............................................................................................. 105 Museum & Archives ........................................................................................ 108 Children’s Services ......................................................................................... 111 Social Housing ................................................................................................ 114 Amortization Expense ..................................................................................... 118 Tax Rates for General Levy ........................................................................................... 119 Tax Rates for Library Services Levy ............................................................................. 120 County Levy Schedule ................................................................................................... 121 On March 19, 2020, Lennox & Addington County Council approved a 2020 budget, totalling $84.1 million in order to provide a broad range of services as set out in detail in the budget document. $28.96 million of the total budget is raised through property taxation. The County’s 2020 property tax levy will increase by 3.1% or $856,673 from 2019, after allowing for assessment increases due to new development and growth. $551,686 or 2% of the property tax increase has been dedicated as additional funding for capital improvements to the County’s arterial road and bridge network. The average residential property assessment in the County of Lennox and Addington in 2020 is $254,397 (2019 - $249,042). The County portion of the property taxes on this assessment in 2020 is $1,288.45 (an increase of $31.42 from 2019). Some of the highlights of the 2020 budget include: $16.2 million for capital improvements to County Roads & Bridges, including rehabilitation and paving of portions of County Road 4 and the construction of a Roundabout at the intersection of County Roads 10 & 1, a joint project with the Tyendinaga Township . The County will receive $1.3 million in federal gas tax funds and $762,000 from the Province as well as $746,000 from the Investing in Canada Infrastructure Program to assist with the cost of road projects. $699,000 for capital repairs, equipment and furnishings for The John M. Parrott Centre and $346,300 for capital improvements to County-owned buildings. $2.4 million in provincial funding for affordable housing initiatives, including building new rental housing and providing rent supplements to private landlords. $25,000 per year for 3 years to help support the Lenadco Access Clinic. $75,000 per year for a ten year period for the University Hospitals Kingston Foundation capital campaign. County of Lennox & Addington - 2020 Budget - 4 The County levy is increasing by $856,673 in 2020 after taking into consideration assessment increases due to new growth. This represents an increase of 3.1% from 2019. The major service areas which are experiencing a County levy change in 2020 are as follows: Department Primary Explanation Amount Roads & Bridges 2% levy for capital $551,686 Provincial Offences Reduction in fines 124,680 136,945 Paramedic Services Funding based on 2019 Levels Changes in CMI Index and JMPC 463,513 Funding Funding to Lenadco Access Clinic Health Care grants 29,500 & KFL&A Public Health General Government Increase in Supplementary Taxes (32,475) Other Services Community and Social Services 102,824 Assessment Growth 1.9% growth (520,000) Net Tax Increase $856,673 The tax ratios included in the draft budget are the same as 2019 with the exception of the farm class ratio, which was reduced from 0.25 to 0.23 in 2017 and is being phased back to 0.25 from 2018 to 2020. The 2020 ratio for the farm class is 0.25. This is the fourth year of the four year phase-in of property values from the 2016 reassessment of property values by the Municipal Property Assessment Corp. On average assessment value is increasing by 2.3% for the 2020 taxation year. Tax rates in all classes will increase in 2020 (increase of 0.34%) after taking into consideration assessment value changes. The average residential property assessment in the County in 2020 is $254,397 (2019 - $249,042). The County portion of the property taxes on this assessment in 2020 is $1,288.45 (an increase of $31.42 from 2019). County of Lennox & Addington - 2020 Budget - 5 2019 2019 2020
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