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Township of Elizabethtown-Kitley

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Township of Elizabethtown-Kitley 2016 BUDGET Township of Elizabethtown-Kitley 1 2016 Proposed Budget • The Township of Elizabethtown-Kitley prepares an operating and capital budget annually to estimate revenues and expenses for the upcoming year. • Careful consideration has been taken to balance the level of service required by the residents of the Township against available revenue sources including taxation • Tax rate, taxes payable, tax burden and reserve comparisons have been analyzed for the Township and its neighbouring municipalities within the United Counties of Leeds and Grenville as well as Smiths Falls. 2 2016 Proposed Budget • The 2016 proposed operating and capital budgets combined represent an investment of $8.1 million in the Township. • The 2016 proposed budget represents a Levy $5.77 Million, a 2.4% increase over the 2015 Levy. This increase is realized through a 0.4% increase in the Operating Budget and a 13.2% increase in the total contribution to capital and reserves. • Investment in infrastructure was one of the highest priorities identified for 2016. Additional capital funding is required to renew and maintain roads, bridges, buildings and equipment. 3 STATISTICS 4 5 2015 Tax Rate Comparison 6 Median Single Family Home Taxes Payable Median Single Municipality Tax Rates Family Home Taxes Payable Athens 0.010842820 164,250 1,781 Rideau Lakes 0.009376930 194,500 1,824 Leeds & Thousand Islands 0.009376930 197,250 1,850 Front of Yonge 0.010650360 182,250 1,941 Edwardsburg Cardinal 0.011702070 181,500 2,124 Elizabethtown-Kitley 0.011180520 206,000 2,303 Augusta 0.011475850 203,750 2,338 Westport 0.012456010 192,750 2,401 Prescott 0.014624720 171,350 2,506 Merrickville-Wolford 0.013705140 214,250 2,936 Brockville 0.014914803 197,420 2,944 Smiths Falls 0.017875688 171,060 3,058 North Grenville 0.011130460 286,750 3,192 * Brockville, Smiths Falls, Prescott estimated using MPAC data, all others using data from Ontario Property Tax Analysis website. 7 8 2015 Property Tax Burden Average After Tax Family Income - Taxes Payable on Property Statistics Canada Average Current Tax Burden Municipality 2010 Value Assessment % Leeds & Thousand Islands 80,538 1,850 2.3% Rideau Lakes 72,982 1,824 2.5% Athens 71,050 1,781 2.5% Front of Yonge 68,980 1,941 2.8% Augusta 76,548 2,338 3.1% Edwardsburgh Cardinal 69,518 2,124 3.1% Elizabethtown Kitley 70,247 2,303 3.3% Westport 69,195 2,401 3.5% North Grenville 84,188 3,192 3.8% Brockville 52,591 2,944 5.6% Smiths Falls 47,213 3,058 6.5% Prescott n/a 2,506 n/a Merrickville-Wolford n/a 2,936 n/a 9 Reserve & Reserve Fund Balances Opening Estimated Closing Balance Balance January 1, 2015 December 31, 2015 Working Funds 680,494 690,494 Contingency 52,283 52,283 General Admin Reserve 193,213 174,996 Policing Reserve 317,508 387,043 Fire Reserves 374,229 705,467 Roads Reserve 214,965 424,747 Waterline Reserve 79,970 79,970 Economic Development 30,153 30,153 Cemeteries Reserve 6,292 6,408 Recreation 6,001 11,001 Bellamy Park 44,325 52,253 Parkland Reserve Fund 33,447 34,819 Libraries 70,310 70,310 Heritage 16,240 16,240 Planning & Development 96,903 101,903 Capital Development 101,963 118,311 Environmental Reserve 15,500 15,500 Kitley Waste Reserve 14,951 22,460 Topsoil Deposit Fund 7,729 7,810 Federal Gas Tax Unspent Reserve 63,356 110,066 2,419,831 3,112,234 10 Total Reserve & Reserve Funds vs. Debt Comparison – 2014 FIR MAH Code Municipality Reserves Debt 56619 Athens Tp n/a n/a 56618 Rideau Lakes Tp 1,160,572 - 56622 Elizabethtown-Kitley Tp 2,133,370 52,690 56601 Augusta Tp 3,578,576 62,207 56505 Westport V 259,822 144,000 56615 Front of Yonge Tp 787,480 245,983 56621 Leeds and the Thousand Islands Tp 6,711,269 1,056,267 56506 Merrickville-Wolford V 3,338,588 1,360,842 56302 Prescott ST 3,436,591 3,834,484 56620 Edwardsburgh/Cardinal Tp 3,313,707 5,572,420 55301 Smiths Falls ST 3,335,006 9,275,923 56617 North Grenville M 4,478,530 12,641,339 56101 Brockville C 4,407,992 15,502,060 - *Reserves total includes discretionary reserve funds and reserves. Reserves and Debt do not include reserves or indebtedness for Waterworks or Wastewater systems. 11 12 2016 OPERATING BUDGET 13 2015 2016 % $ DEPARTMENT BUDGET BUDGET CHANGE CHANGE COUNCIL 86,454 96,310 11.4% 9,856 ADMINISTRATION 437,513 473,130 8.1% 35,617 ASSESSMENT/TAXATION 190,000 80,000 -57.9% (110,000) GRANTS (884,500) (904,100) 2.2% (19,600) FIRE 556,653 571,575 2.7% 14,921 BUILDING 69,318 72,778 5.0% 3,460 ANIMAL CONTROL 16,205 16,523 2.0% 318 BY-LAW ENFORCEMENT 28,673 29,205 1.9% 532 POLICING 1,498,417 1,491,054 -0.5% (7,363) CONSERVATION 62,787 76,745 22.2% 13,958 FENCE VIEWING 550 550 0.0% 0 ROADS 2,274,519 2,301,087 1.2% 26,568 WATER 0 0 0.0% 0 RECYCLING 29,699 36,654 23.4% 6,955 WASTE 23,640 44,682 89.0% 21,042 KITLEY WASTE 0 0 0.0% 0 CEMETERIES 8,700 8,909 2.4% 209 RECREATION 113,084 120,356 6.4% 7,272 BELLAMY PARK (19,488) (21,000) 7.8% (1,512) HERITAGE COMMITTEE 5,630 5,680 0.9% 50 LIBRARY 92,345 94,231 2.0% 1,886 PLANNING 142,055 150,322 5.8% 8,267 ECONOMIC DEVELOPMENT 34,613 43,015 24.3% 8,402 TILE DRAIN LOANS 0 0 0.0% 0 TOTAL OPERATING BUDGETS 4,766,867 4,787,706 0.4% 20,839 PROVISION FOR CAPITAL AND RESERVES 867,138 981,386 13.2% 114,248 14 TOTAL LEVY 5,634,005 5,769,092 2.4% 135,087 Increases in 2015 Operating Budget Category Description Amount % increase Salaries & Wages Total budgeted increase in all salaries, $ 22,286 1% wages and benefits Contracted Services Bridges and Culverts – drainage $ 12,000 250% improvement projects Materials & Supplies Calcium - Application of magnesium $ 25,000 20% chloride to reduce road dust 15 Reductions in 2015 Operating Budget Category Description Amount % change Forecasted requirement for tax Taxation $110,000 50% write-offs due to re-assessment Increased budgets for Revenue Fees & Service (Building Permits, Site Plan $17,009 5% Charges Development Fees, Commercial Waste Tickets) Increasing reserves yielding more Bank Interest $ 8,000 40% interest 16 2016 Ontario Municipal Partnership Fund Grant Allocation Notice 2015 2016 Rural Communities Grant 545,700 545,200 Northern and Rural Fiscal 138,800 168,900 Circumstances Grant Total: 684,500 714,100 17 2016 OMPF Grant • Based on historical reductions and information provided by the province, the 2016 OMPF Grant was projected to decrease by $100K. This was reflected in the 2016 proposed budget at it’s release in October. • The OMPF increase announcement allowed for $129K in additional investment in the operating and capital budgets. • Expenditures in operating included items which were determined to increase service levels and/or had not been budgeted for in previous years (incremental items) • Capital budgets were increased to allow for more projects to be undertaken while reducing the amount to be withdrawn from reserves to cover project expenses. 18 Incremental Items Amount Building Permit Software 5,000 iCompass Agenda Software 6,000 iPads 10,000 New Dublin Administration Bldg Windows 1,500 Chairs for Council Chambers 2,520 Large Screen TV for Council Chambers 3,000 Asset Management software 5,000 Council honorarium increase 14,638 Contribution to CRCA Wildlife Centre (annually for 3 years) 12,500 19 2016 CAPITAL BUDGET 20 TOWNSHIP OF ELIZABETHTOWN KITLEY 2016 CAPITAL BUDGET SUMMARY Funding Small Rrl Total Project Contribution CAPITAL PROJECTS Federal and N. Mun. Cost Reserves from Gas Tax Infr. Fund / Operating COMRIF Administration Provision for Reserve 7,000 7,000 Bellamy Park Capital (not defined) 11,000 11,000 Loan Repayment 10,000 10,000 Council Contribution to Reserve for 2018 Election 10,000 10,000 Fire Deputy Truck (2001) 40,704 40,704 NTR Rescue (1987) 10,000 10,000 Tanker #1 (1993) - originally approved in 2015 383,535 47,727 335,808 Contribution to Reserve towards Station 3 50,000 50,000 Contribution to Reserve for Radio replacement (2024) 21,200 21,200 Planning Contribution to Reserve 10,000 10,000 Recreation Kitley Soccer - Field enlargement 12,000 12,000 Contribution to Reserve 5,000 5,000 Roads Vehicles International Plow (T02) 1999 -replace with used ($245K New) 100,000 100,000 J.D. Backhoe (M01) 1989 - replace with used 60,000 60,000 21 TOWNSHIP OF ELIZABETHTOWN KITLEY 2016 CAPITAL BUDGET SUMMARY Funding Total Project Contribution CAPITAL PROJECTS Federal Cost COMRIF Reserves from Gas Tax Operating Road Construction Fulford Point Road 12,100 12,100 Hallecks Road North 28,000 28,000 St. George Street 48,000 - 48,000 Hallecks Road West 141,000 141,000 - Kinch St/Line 5 100,560 83,526 - 17,034 Old Red Road 77,220 77,220 Kitley Line 9 68,000 25,000 34,019 8,981 Long Beach Drive 20,000 20,000 Gilroy Crescent 25,000 25,000 Church St 15,470 15,470 Laura St 13,928 13,928 McDougall Road 52,250 52,250 Victoria Road 55,250 55,250 Townline Rd - Township Share (50%) 40,000 40,000 Sand Dome 38,000 38,000 Toledo Garage Roof Replacement 40,000 40,000 Streetlight replacement loan (year 1 of 5) 17,661 17,661 Waste Waste Site Closure 14,500 14,500 22 TOTAL 1,537,378 393,996 25,000 136,996 981,386 Contributions to Reserve Department Amount Description Administration $7,000 Toward server replacement Council $10,000 Toward 2018 Election Fire $50,000 Toward Station #3 (Frankville) replacement Fire $21,200 Toward radio replacement (2024) Planning $10,000 Toward Official Plan Recreation $5,000 To build reserve for future projects Loan Repayment Bellamy Park $10,000 Repayment of loan (91K outstanding at end of 2015) Street Light Replacement $17,661 First of 5 annual repayments to Administration Reserve TOTAL: $130,861 23 TAX IMPACT 24 Elizabethtown-Kitley Tax Rate 2015 2016
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