2021 Capital Budget for Hantsport Fire Department and Fire Area Rate Levy for Hants Border Area Scott MacKay, Manager of Revenue Municipal Council August 31, 2021 Recommendations • That Municipal Council approve the capital budget of the Hantsport Fire Department as submitted by the West Hants Regional Municipality for the 2021/2022 fiscal year. • That Municipal Council approve the levying, collection and remittance of the Fire Area Rate for the Hants Border area at a rate of $0.026 per $100 assessment, per Appendix B: Area Rates 2021-22 of the August 31, 2021 Request for Decision. 2 Capital Budget of Hantsport Fire Department • Submitted budget for 2021/22 • Kings County’s portion of the budget • Recovery of these costs 3 Hantsport Fire Department Capital Budget Capital Budget Fully Paid Amount HANTSPORT TRUCK #2 PRINCIPAL 2026/27 $25,000 HANTSPORT TRUCK #2 INTEREST $4,412 FIRE TRUCK #6 PRINCIPAL 2027/28 $17,500 FIRE TRUCK #6 INTEREST $4,051 BREATHING APPARATUS PRINCIPAL 2023/24 $16,500 BREATHING APPARATUS INTEREST $2,311 COMMAND SCENE LIGHTING PRINCIPAL 2031/32 $2,575 COMMAND SCENE LIGHTING INTEREST $116 MAXI FORCE AIRBAG SET PRINCIPAL 2036/37 $761 MAXI FORCE AIRBAG INTEREST $34 FIRE HALL STUDY PRINCIPAL 2022/23 $9,685 FIRE HALL STUDY INTEREST $436 TOTAL $83,381 Kings County portion of the budget Total Calls Calls to Kings County 3-Year Average 2018 175 58 2019 221 62 2020 178 53 TOTAL 574 173 30.14% 5 Fire Area Rate for 2021/22 • Public Engagement • Calculation of the Rate • Property Owner Impact 6 Fire Area Rate Calculation Total Capital Costs $83,381 Municipality of Kings Portion $25,131 Administration Fees $1,156 2021/22 Cost to Kings County $26,287 2021 Area Assessment $101,959,200 Recommended 2021 Fire Area Rate $0.026 (per $100 of assessment) EXAMPLE Property valued at …. $150,000 Divided by 100 $1,500 Multiplied by the area rate $0.026 Total Fire Area Rate paid by homeowner for 2021/22 $39.00 7 Other Fire Area Rates in Kings County 2021/22 0.10 0.09 0.09 0.08 0.08 0.07 0.07 0.07 0.065 0.06 0.06 0.06 0.05 0.05 0.05 0.05 0.0377 0.0425 0.04 0.0260 0.03 0.02 0.01 0.00 Hants Aylesford Aylesford Greenwich Halls Waterville Kingston Kentville New Minas Greenwich Berwick Canning Wolfville Border & (Inside) (outside) (outside) Harbour (outside) Area RATE 0.05 0.05 0.06 0.0377 0.0425 0.07 0.08 0.09 0.06 0.07 0.05 0.065 0.0260 8 Recommendations • That Municipal Council approve the capital budget of the Hantsport Fire Department as submitted by the West Hants Regional Municipality for the 2021/2022 fiscal year. • That Municipal Council approve the levying, collection and remittance of the Fire Area Rate for the Hants Border area at a rate of $0.026 per $100 assessment, per Appendix B: Area Rates 2021-22 of the August 31, 2021 Request for Decision. 9 Questions? 10 Capital Investment Plan and Canada Community-Building Fund Allocations Mike Livingstone, CPA Manager of Financial Reporting Special Council August 31, 2021 Intent • To present the five-year Capital Investment Plan (CIP) for the Municipality and its Villages, which is filed with the Province as a condition of funding from the Canada Community-Building Fund (CCBF). • To provide Council with information on the allocation and use of the CCBF among the Municipality and its Villages. 2 What’s in the CIP? • The five-year capital forecast of the Municipality • The five-year capital forecast of the seven Villages within the Municipality • Historical project expenditures, and • Financing sources for the forecasted projects, including notably, CCBF utilization. 3 CIP Summary Detail for 2021/22 • $13,450,023 of Municipal projects, consistent with the approved 2021/22 Capital Budget. • $5,609,073 of Village projects: New Minas $ 2,142,863 Canning 1,437,403 Kingston 1,189,000 Cornwallis Square 371,585 Port Williams 276,556 Greenwood 121,666 Aylesford 70,000 Total $ 5,609,073 Project specific detail, by Village, is available in the CIP 4 CIP Financing Sources • Both Municipal and Village projects are planned to be financed in a variety of ways and will include some combination of: • Operating revenue, • Operating or Capital Reserves, • Canada Community-Building Funds • Grants From Other Governments, • Debt, and • Other Sources (such as non-government contributions) • The next several slides will focus on CCBF, followed by more detailed Village project information. 5 History of CCBF (Formally Gas Tax) • The Municipality is unique in the way it utilizes the annual allotment of CCBF. • Effective April 1, 2013 the Municipality updated its Gas Tax Funding Guidelines by motion of Council. • Part of the 2013 funding guidelines was the decision to continue to allocate CCBF to Villages. • Despite the Village allocations, the CCBF program views the Municipality as the sole entity responsible for these funds and adherence to the funding agreement. 6 History of CCBF cont. • The Municipality and four Villages with owned water and sewer infrastructure share CCBF proportional to the value of that infrastructure. • Three Villages without owned infrastructure request CCBF from the Municipality’s share for their capital projects. • The April 1, 2013 Gas Tax Funding Guidelines are still followed today. Allocated Villages Non-Allocated Villages Canning Aylesford Kingston Cornwallis Square New Minas Greenwood Port Williams 7 2021/22 CCBF Allocation • The table below details the 2021/22 forecasted CCBF continuity for the Municipality and Villages: Opening 2021/22 Forecast Closing Municipality / Village Balance Allocation Utilization Balance Municipality of the County of Kings $ 1,405,840 $ 3,509,868 $ (656,500) $ 4,259,208 Cornwallis Square 4,937 - (4,937) - Aylesford 46,666 - (46,666) - Greenwood - - - - Canning 777,549 113,419 (292,513) 598,455 Kingston 739,060 187,454 (145,000) 781,514 New Minas 1,627,022 378,794 (1,710,074) 295,742 Port Williams 535,086 179,724 (248,222) 466,588 Total $ 5,136,160 $ 4,369,259 $ (3,103,912) $ 6,401,507 8 Projects and CCBF Utilization 21/22 New Minas 31 Projects • Woodvale Water Tank Refurb. $ 1,466,250 • Household Meter Reader Boxes $ 72,000 • Golfview Park Upgrades $ 60,000 (40,000) • Meadow Terrace Park Upgrades $ 60,000 (40,000) These 4 projects make up 77% of the total spend and 95% of CCBF projects. 9 Projects and CCBF Utilization 21/22 Canning 2 Projects - carryover • Chapel Rd. Sidewalk $ 651,857 (132,888) • Chapel Rd. Water Line $ 785,546 (159,625) These 2 projects make up 100% of the total spend and 100% of CCBF projects. Two future projects total an additional $943,894. 10 Projects and CCBF Utilization 21/22 Kingston 11 Projects • Public Works Garage $ 450,000 • Maple St. Sidewalk Widen $ 230,000 (145,000) • Tractor Replacement $ 155,000 These 3 projects make up 70% of the total spend and 100% of CCBF projects. $1,000,000 (666,667) is budgeted in 2022/23 for Main St. Sidewalk. 11 Projects and CCBF Utilization 21/22 Cornwallis Square 5 Projects • Water Holding Tank $ 307,285 • Breathing Apparatus (fire) $ 48,000 • Rest Area (HMT) $ 7,500 (4,937) These 3 projects make up 98% of the total spend and 100% of CCBF projects. In 2024/25 $1,500,000 has been budgeted for a Fire Truck. 12 Projects and CCBF Utilization 21/22 Port Williams 3 Projects • Sewer Lagoon Rehab. $ 211,556 (211,556) • PW Park Splashpad $ 25,000 (13,333) • Collins Rd. Sidewalk $ 40,000 (23,333) These 3 projects make up 100% of the total spend and 100% of CCBF projects. Further $800,000 (533,333) is budgeted in 2022/23 for Collins Rd. Sidewalk. 13 Projects and CCBF Utilization 21/22 Greenwood 6 Projects • Oil Tank Replacement $ 82,866 • Playground Retrofitting $ 21,000 These 2 projects make up 85% of the total spend and there is no CCBF utilization. The Rocknotch Rd. sidewalk project of $190,000 (126,667) was approved in the 2020/21 CIP and will be carried over to 2022/23. 14 Projects and CCBF Utilization 21/22 Aylesford 1 Project - carryover • Pine Ave. Sidewalk $ 70,000 (46,666) This project makes up 100% of the total spend and 100% of CCBF projects. Three other sidewalk projects are budgeted over 2022/23 – 2024/25 for a total of $745,000 (496,666). 15 Recommendations 1. That Municipal Council approve the 2021/22 CCBF allocations and CCBF use for Village projects, as included in Appendix A attached to the August 31, 2021 Request for Decision report. 2. That Municipal Council approve the 2021/22 Five- Year Capital Investment Plan, as included in Appendix A attached to the August 31, 2021 Request for Decision report. 16.