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Home My WebLink AboutTR-72-98 ., .' " f' .. THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON REPORT TRCUR98 Meeting: Date: Report #: Subject: SPECIAL GENERAL PURPOSE AND ADMINISTRATION COMMITTEE File # fDs. cJ\ Res. # G P (I - 5 ;;;:':;;:J - CJ is . By-law # <1<6" -\ ~ ~ '115' -I~~ September 21, 1998 TR-72-98 File #: 1998 CURRENT BUDGET Recommendations: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report TR-72 -98 be received for information, 2. THAT the 1998 Current Budget which includes the Executive Summary and external budgets, be approved, 3. THAT the attached by-law to levy the 1998 tax rates for Region and Education purposes be recommended to Council for approval, 4. THAT Council provide direction regarding the request for $12,000 for Wilmot Creek Watershed Plan (Attachment #4), and 5. THAT the Treasury Department notify the Clarington Library Board of Council's actions. Background and Comments: 1.0 Capital Budget 1.1 The 1998 Capital Budget was approved by Council through Report TR-23-98. This allowed the Municipality to tender required construction contracts and proceed with other capital projects while the current budget was awaiting fmalisation of Provincial numbers. 1.2 The grant requests will also be dealt with separately through Report CS-09-98 in advance of the current budget. 2.0 Current Budget 2.1 Tax Programs The current budget required many significant changes due to the Provincial initiatives, some of which include the Assessment Act reform, Provincial realignment of services, payment in lieu Hul , .' TR-72-98 Pa2e 2 changes to assessment, downloading, Municipal Act Amendments, Landlord and Tenant Act provisions and B.I.A. Amendments. Tax rate calculations also included tax policy changes that are now required to be set at the Upper Tier Regional level. The Region implemented tax policy includes the following programs which are to be administered at the local level: Rebates for Registered Charities (mandatory) Tax Deferral Program for Low Income Seniors & Disabled (mandatory) Phase-in for Residential Properties with Assessment Related increases over $500, Financed from phase-in decreases. The details of the above programs are set out in the Regional by-laws which were included in the Council Agenda of September 14, 1998 as items 1-40 and 1-41. The Region in conjunction with the Area Treasurers is to develop a consistent application form. Each of the programs are offered on an annual basis and require application forms to be completed annually in order to keep information current. The Region by-laws identify assessment numbers and levies which differ from those identified in the attached by-laws because of the many changes that are still taking place with the Provincial assessment data. For instance the Region does not reflect the assessment for Payments~in-lieu and the exempt categories. The local tax rate calculations have included these numbers since they are what the tax bills will be calculated on. The Provincial data also does not have appropriate coding on some properties which are to be included in the "large industrial" sub- class. This affects a number of subclass calculations and the estimated Payments-in-lieu. These properties are coded according to their classification on the Assessment roll and will be adjusted by way of supplementary billings. Some provision has been conservatively included in the budget for these estimates. The uncertainty of the data and the volume of resulting significant changes coupled with the complications of the tax policy interpretation leave doubt as to the accuracy of the fmal numbers. The budget and the tax rate calculations have been prepared to the best estimates possible, however there may be changes and adjustments required once the actual tax revenue is reconciled to the projections at year end. . 2.2 Departmental Budgets The departmental budgets were prepared early in the year on the general assumption of no increases other than those which were non-controllable, such as inflation. Most of these adjustments were minor and were accommodated within the overall departmental budgets. The departments have been operating within those budgets to this point in time, and as such there are no departmental operating presentations for the 1998 budget deliberations. The Library budget has been included in the budget at a 0 % , however, the Library Board will be making a presentation to Council to outline their request that has been included in their individual budget beginning on Page 223 of the draft budget document. 3.0 Overall Impact The Municipality of Clarington underwent a reassessment in 1984 to bring all properties to a 1980 base year. It is considered that this helped significantly in reducing the overall impact due to Assessment reform. 808 " ... . .: TR-72-98 Pa2e 3 The items that are included in the budget, and are reflected in the bottom line are identified on Attachment #1 and include the downloaded services channelled through the Region levy and the loca1loss of revenue. The net change is an overall negative impact when the education room is factored into the bottom line. This means that the average taxpayer will not experience any increase, however, due to the assessment changes and the regionally adopted phase-in program, there will be many individual tax bills that will reflect an increase and others will show a decrease. The tax is calculated by multiplying the new current value assessment on the property by the rate of 1.54 %. This rate includes the Region, Education and Local tax impacts. It is worthy of note that the Municipality of Clarington was able to achieve a combined tax rate of 1.54 which is the second lowest within the Region (Attachment #2), and this was accomplished without the assistance of any Provincial funding from the Special Circumstances Fund or the Community Reinvestment Fund. Other municipalities within the Region that received Provincial Assistance through these funds include Oshawa, Pickering, Ajax, Scugog and Brock. 3.1 Additional Considerations in 1998 Budget A) Courtice 24 Hour Service - was approved for inclusion in the 1998 budget by Council on September 14, 1998. Phase I of the program at $100,000 provides for one management position and four firefighters to be added by January, 1999. The Phase II cost of $160,000 has been authorized for inclusion in the 1999 budget to allow the second group of four firefighters to be added by the fall of 1999. The remaining cost for full year budget of all positions will impact the year 2000 budget. This program allows the implementation of 24 hour service in Courtice within two years with the cost to be spread over three budget years. B) Chief Building Official - the position was eliminated from budget consideration in the past in order to maximise expenditure control. However, the position has been reviewed as directed by Council in 1997, and has now been approved by Council for inclusion in the 1998/1999 budget due to liability and efficiency considerations. C) Provision for tax appeals has been estimated at approximately 2 % or $200,000. This amount is relatively low within the area municipalities who are including from 2 to 3 % . In consideration of the Municipality of Clarington's 1980 assessment update, the 2% estimate is considered reasonable. 4.0 Street Lights The Provincial changes to the tax rate calculations will no longer permit the separation of special area rates such as street lights on a separate basis. The area municipalities have included the value of area rates into their general levy. The Municipality of Clarington has calculated a residential value for 1998 only and included the Commercial Industrial value as part ,of the general levy. The cost to develop a program to apply the approximately 15 % Commercial Industrial value over extensive new subclasses was estimated to outweigh the benefit. The entire street lighting component will be necessarily included in the total levy for 1998 to comply with Provincial programs. 809 '. _. ',' TR-72-98 Pa2e 4 5.0 Garbage The garbage rate continues to be collected based on a flat rate applied to each collection stop. The rate is calculated based on tonnage as follows: 1997 1998 Municipal collection Regional Disposal etc. $ 42 59 $101 $ 48 -.IL $125 6.0 Budget Referrals Items referred to budget deliberations have essentially been dealt with by inclusion in the capital budget, grants, or through Regional Tax Policy. However Attachment #4 Wilmot Creek Watershed Plan has not been dealt with. Council is requested to provide direction regarding the request for $12,000 for Phase I. 7.0 Conclusion In many respects the assessment reform is long overdue. The reassessment means that some property owners who have been overpaying for years, and others who have been underpaying, will be adjusted accordingly. Clarington undertook a reassessment in 1984 and it is considered to have contributed to the reduced overall impact in 1998. The impact was also lessened by the Education Tax Room and in the change in the Payment-in-lieu calculation to an assessment base. The retention of the Education portion of the Payment-in-lieu at the local level is significant and there is a concern that the Province may move to retain that revenue (approximately $1.6 million) as Provincial revenue in future years. If this occurs it will have a significantly detrimental impact on Clarington. In conclusion, the numbers estimated reflect a reasonable budget for 1998 given the magnitude of change and uncertainty experienced which were out of the control of the Municipality. Respectfully Submitted Reviewed by ~~ W.H. Stockwell, Chief Administrative Officer arie A. Marano, H.BSc., AMCT Treasurer. MAM/pp Attachments: 810 ATTACHMENT III Sept.15/98 DN:OPTAJL22[#2] Attachment # 1 to TR-72-98 Municipalitv of Clarington . TAX LEVY ANALYSIS 1997 1998 P.I.L. Ass'mt %Chanae (Budgel&Assm) Municippal Tax Levy - Prior Year 11,288,373 11,288,373 Lost Revenue In 1998 /included In 98 tax levvl 1) W.D.W. Municipal Support Grant 1,199,478 Gross Receipts Tax 289,000 Handi Transit Grant 43,000 Assessment Appeal Provision 200,000 Loss of P.IL Revenue(rounded) 350,000 Sub Total 2,081,478 18.44 2) Budlletarv: Capital Budget (Roads etc) 300,000 3) Operating: Courtice Fire - Phase 1 [ Note 3] 100,000 Future Negotiations Provision 100,000 Dufferin Aggreg.Adj 150,000 Less Efficiciencies/OMERS/growth etc. (104,071) Sub-Total 245,929 TOTAL MUNICIPAL LEVY REQUIRED 11,288,373 13,915,780 23.28 [Note 1] P.I.L. Local 2,378,841 370,113 370,113 Education P.IL - local retained in Budget [Note 2] 1,639,364 1,639,364 Total PIL in Assessment,incl. Supp.Budget 2,009,477 60,358,337 PIL difference (369,364) 61,997,701 2.37 i MUNICIPAL TAX LEVY & P.I.L. 13,667,214 14,265,893 4.53 Region Levy [1998 including PILI 11,457,712 25,356,705 121.31 Education Levy[1998 including approp. PIL] 35,440,091 20,715,739 (41.55) Sub-total Region/School 46,897,803 46,072,444 (1.76) TOTAL TAX LEVY 60,565,017 60,358,337 (0.34) Notes; 1} Payment in Lieu in 1997 collected separate from taxation! in 1998 Assessment is assigned to property & the tax levy is collected over both tax base & PIL base. Local portion of P.I.L. is collected as part of tax levy in 1998/ Education P.l .L. on GIlls a budget revenue. 2) Education P.IL on Commercial/Industrial to be retained in 1998 at local level. The budget includes $1.3 million estimate based on Assessment roll piror to restatement to Lg.lndust. Class. to be in supplementary run. Concerned that Province will eliminate PIL Education locallevet retention in future. 3) Courtice 24 Hour Fire was approved at Council on Sepl.14/9a - Phase 1: 1Manager/4 FF for Jan.1/99 Phase II: final 4 FF hired by lall1999 for full implementation. 4) Council approved hiring of Chief Building Official on Sept. 14/9a. Bottom Line ncr. with PIL N ~ H Z ~ ~ U ~ H < (/) Q) ...J -E 0 0 ;1; I -E U >, (/) III ~ CIl CIl Z Q) Q 0 Q) (.'J c W ,!2 a: - 1 'tl CO C III Ol E Ol ... Q) c E 0 c '0; ~ '5 > Q) 0 a: (.'J '0 ill ; c 0 0 '6> U Q) a: Q) 'tl -E c >, III .0 CIl C 'tl 0 ... ~ '0; '5 CO Q) ~ 15 ... UJ 0 .2 ~ .s::: 0 0 ~ Q) C- Q) :E a: CO -E ::J Ol CIl z :J Ol '0 +: 0 C- ... CIl CIl l- I- a: Q) ,!2 ~ Z < 'lU .s::: Z W E 0 a: UJ > ~ j :s :e W Q) Ll.. Z J: Q) C,) 0 a: I- -E (5 Ll.. C/)a:UJa: ... 'tl c: 0 ~o~5: Q) ... Q) ~ Q) E <Ll..~Z 'tl ~ :J !~..JQ 'CiS c Q) < I-~<I- 0 CIl Cl. 0 CIl U C/) z~ III WLlJ 0< U 'tl Z UJJ:_I- < Q) c ::l J:I-~Ll.. ! ::; ~ I-~UJO ~ UJ t~a:C/) '0 ... 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"- N m :!? o m "- It) :!? o C") ~ <0 ~ (""') (""') ~ 2J o ". ~ ~ o " ~ r-- r-- 01 o 01 :J U (f) '<f? "- <0 (j) ~ o r-- CO CO ~ o It) CO CO ~ " "'T o <D ~ :D It) It) cf? (""') It) It) ~ " Gl N <D ~ o m r-- l() ~ o "- r-- l() ~ o V o (""') ~ o C") o C") ~ o M r-- (') cf? N r-- M . . .. "4 cf? N ~ C") ~ o o " C") ~ o l() l() ~ o V l() Q) Ol U ~ >( ::l ATTACHMENT 114 . \ _CJ!a;i;'gi;n ONTARIO m~~rnilW~W MAY 1 9 1998 ( May 12, 1998 , , MUNICIPALITY OF CLARi.':l.iTON FINANCE . L. J. Laliberte, CGA Ge eral Manager Secr ry-Treasurer Gana ka Region Conservation Authority P.O. So 328 Port Hop Ontario LlA 3W4 /:--...\ ~ \ - / ' '-- l./ '-- U DISTRIBUTION ORIGINAL fire or, - cC: 1) DepUii ! '11 ACCOUJl12C; f 3) Pur. MQr : 4) Payroll C.' j 5) Tax Coil 1 6) ! ~ j Dear Ms. Laliberte: RE: Wilmot Creek Watershed Plan Our File: D03.GE At a meeting held on May 11, 1998, the Council of the Municipality of Clarington considered your letter dated April 30, 1998, regarding the above matter and passed the following resolution: "THAT the correspondence dated April 30, 1998, from Linda Laliberte, General Manager/Secretary-Treasurer, Ganaraska Region Conservation Authority, requesting funding in the amount of $12,000 from the Municipality of C1arington for the Wilmot Creek Watershed Plan, be received; THAT the correspondence be referred to the 1998 budget discussions; and THAT Linda Laliberte be advised of Council's decision." I am, by copy of this letter, forwarding your correspondence to M. Marano, Treasur e included in the 1998 budget discussion. / Yo rS truly, PLB/dh cc: J M. Marano, Treasurer CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEl.IPERANCE STREET. 80Wl.IANVlllE .ONTARIO 'l1C 3A6. (905) 623-3379. FAX 623-.169 @ "CYCl.ED .......11'1 ( '\ JLCOUNCIl DIRECTION D-11 ~ 1DlIlWRUWIBTh) 1_ J.P "~'f"'- G A N A R ASK ARE G ION MAY _ .( 1998 CONSERVATION AUTHORITY ." WNlCfPAUTY OF ClARINGTON Mf(VOO'S OfFlCE April 30, 1998 iiGENDA CLA. 1-19-98 Mayor Hamre & Council Members Municipality of Clarington 40 Temperance Street Bowmanville, ON L 1 C 3A6 Dear Mayor Hamre: RE: Wilmot Creek Watershed Plan The Ganaraska Region Conservation Authority is proposing to undertake a comprehensive Watershed Plan for Wilmot Creek in conjunction with the Municipality of Clarington, Region of Durham, Trent University and Ministry of Natural Resources with input from the Federal Department of Fisheries & Oceans. It is proposed to phase this Watershed Plan over a three-year period to enable the Authority and Municipality an adequate timeframe to budget for the proposed work plan. Initiation of Phase 1 of the Plan is proposed for this year and will include the establishment of a Technical Steering Committee, Public Information Meeting, background information/data gathering, preliminary reporting and monitoring with some fieldwork. The level of fieldwork will be determined after completion of the initial literature/data review and will be adjusted to meet the final budget requirements. Significant cost savings can be achieved by involving partners such as Trent University for fieldwork related to hydrogeology (streambed) and fluvial geomorphology. The initial phase of the project is intended to complement previous studies and research undertaken by the Ministry of Natural Resources and more recent work completed by the Municipality as part of the Samuel Wilmot Nature Area (Environmental Management Plan). It is important to note that one of the environmental issues outlined in the EMP recommended development of a watershed- basedstewar-dsAip--pr-G9fam-designcd to-edtfeate-andassist-€Iarington residents and landowners, while stimulating interest in the Wilmot Creek Nature Area. ... 2 PO. Box 328, Port Hope, Ontario LlA3W4 Telephone: 905 885-8173 Fax: 905 885-9824 Forest Centre: 905 797-2721 E-mail: grca@eagle.ca ( .. Wilmot Creek Watershed Plan Pace 2 The purpose of the study is to investigate the entire Wilmot Creek Watershed and determine the constraints on existing/proposed land uses and develop management objectives for the watershed. Overall, the result will lead to an approach to planning and watershed management that will identify acceptable land uses, targets for mitigating development pressures and future direction of watershed management/conservation service programs. Directions for future watershed management will be policy oriented and provide all participating agencies/stakeholders the necessary information for wise decision-making. Throughout Ontario, there has been an emerging recognition of the need to manage and plan resources on an ecosystem or watershed basis. Watershed plans provide recommendations for the use and management of natural systems that can be readily incorporated into the changing land use and decision making process. This plan can easily be used in conjunction with the Clarington Official Plan, which requires a sub-watershed planning strategy for developing areas. This guiding document will effectively save money and effort within the development community as baseline information, targets and guidance can be supplied to developers, consultants and other stakeholders well in advance of amending land use change. Site specific studies or sub-watershed plans will not need to duplicate efforts undertaken through the Wilmot Creek Plan. The Wilmot Creek Watershed will see significant development pressure as the expanding growth of the GT A reaches eastward. This development pressure must have regard for the significant natural resources within the Wilmot Creek Watershed. A comprehensive Watershed Plan will investigate such features as groundwater recharge/discharge areas, fisheries habitats, terrestrial habitats, wetlands, floodplains, valleylands and natural corridors. As Provincial/Federal funding programs become more project oriented, the Wilmot Creek Watershed Study will assist the Municipality of Clarington, GRCA and MNR to secure funds for future con~ervation efforts within this unique watershed. The total projected cost for cornplelioil of Phase i of this project is $30,500.00. As a partner in this initiative, the Ganaraska Region Conservation Authority is requesting $12,000.00 from the Municipality of Clarington in 1998. The Authority would like to move forward with the project this year and is certainly willing to discuss further funding scenarios should the Municipality be unable to meet this funding request. The Municipal contribution may be adjusted so that this important initiative can still be carried out in 1998. Adjustments to the Municipalities' contribution would be reflected in the scope of work to be carried out in Phase 1 of the Watershed Plan. ... 3 ( Wilmot Creek Watershed Plan Paoe ~ Conservation Authority representatives are available to discuss this matter further with Clarington Council and/or municipal staff at your earliest convenience. Thank you for your consideration of this matter. We look forward to working with you in the conservation of significant natural resources in the Wilmot Creek Watershed. Yours truly, R~q R~Ck- Linda J. Laliberte, CGA General rvianager/Secretary- Treasurer UUwjc c.c. D. Crome, Clarington Community Planning Branch P. Barrie, Clerk, Municipality of Clarington J. Mutton & C. Trim, GRCA Board Members MNR Staff, Aurora/Glenora Fish Station (L. Stanfield) B. Bond, DFO, Belleville J. Buttle, Trent University ~ . .. -~ - . - .. :~!/:~~ U'i'IO'N---' ,...~R,\ <_~___ Or:;lG!;;!..l T: _ ; ( .':~. :O_~'.3_:: /ii;;:~~:~~ ( WILMOT CREEK WATERSHED PLAN Proposed 1998 Funding Break Down: Agencv Partners: Financial Contribution: MNR Grant $9,250.00 GRCA $9,250.00 Municipality of Clarington $12.000.00 Total Budget Allocation 1998 $30,500.00 Proposed 1999 Funding Break Down: Agencv Partners: Financial Contribution: GRCA/MNR GRANT $21, 500.00 Municipality of Clarington $12.000.00 Total Budget Allocation 1999 $33,500.00 Proposed 2000 Funding Break Down: Agencv Partners: Financial Contribution: GRCAMNR Grant $21,500.00 Municipality of Clarington $12.000.00 Total Budget Allocation 2000 $33,500.00 Wilmot Creek Watershed Plan: Total Budget 1998-2000: $97,500.00 (Phased over a 3 year Period) co Oi' 0 01 01 01 cri ,... t') I ~ ...J ~ < E;} 0.. I !:2 I"- 0) 0) z ::::. ::::l t') :E 0) CO .0 CO a: N 0 V u.. a:i E;} a: 01 >. Lti 01 Qi 1ii > a: E UJ Lti 'x C J: 0 0 I- > 0.. 'w C,!:l UJ a. 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