INDEX 2015 BUDGET SUMMARY AND HIGHLIGHTS TOTAL COUNTY EXPENDITURES 12 SUMMARY - GENERAL LEVY OPERATING ACTIVITIES 13

Transcription

1 2015 BUDGET

2 INDEX 2015 BUDGET SUMMARY AND HIGHLIGHTS TOTAL COUNTY EXPENDITURES 12 SUMMARY - GENERAL LEVY OPERATING ACTIVITIES 13 County Council 14 Administration, Finance & Technology 15 The John M. Parrott Centre 16 Social Assistance 17 Housing & Homelessness 18 Child Care Services 19 Roads & Bridges 20 Emergency Services 21 Provincial Offences 22 Museum & Archives 23 Economic Development & Planning 24 Property Services 25 Other Services and Expenses 26 GENERAL LEVY - CAPITAL, MAJOR REPAIRS & DEBT REPAYMENTS 27 LIBRARY SERVICES - OPERATING ACTIVITIES 28 LIBRARY SERVICES - CAPITAL & MAJOR REPAIRS TAX RATES FOR GENERAL LEVY TAX RATES FOR LIBRARY SERVICES LEVY COUNTY LEVY AND PAYMENT IN-LIEU INSTALLMENT SCHEDULE 32

3 2015 BUDGET SUMMARY & HIGHLIGHTS TOTAL BUDGET $66.4 MILLION COUNTY LEVY $23.6 MILLION 1

4 Provincial Grants 43.8% County Property Taxes 35.5% Transfer from Reserves 2.0% Other Revenue 18.7% County Property Taxes Provincial & Federal Grants Other Revenue (The John M. Parrott Centre resident fees, Provincial Offences fines, Social Housing Rent and Recoveries from Prince Edward County for Social Services) Net Transfer from Reserves $23.6 million $29.1 million $12.4 million $ 1.3 million 2

5 Social Services (Social Assistance, Housing & Homelessness, Child Care) Health Services (The John M. Parrott Centre, Emergency Services, KFL&A Public Health, Health Care Capital Grants) Physical Services (Roads, Bridges & Property) Community & Development Services (Libraries, Museum & Archives, Economic Development & Planning) Administrative & Financial Services (Administration, Finance & Technology, County Council, Provincial Offences, Municipal Property Assessment Corp) $23.6 million $21.7 million $15.1 million $ 3.1 million $ 2.9 million 3

6 COUNTY PROPERTY TAXES 2015 The average residential property assessment in the County of Lennox & Addington is $229,475 ( $222,252). The County portion of property taxes on this assessment is a total of $1, in 2015, which represents an increase of $28.44 from The following summary provides a breakdown of the tax dollars levied by service area from the $1, in County property taxes in 2015 on an average residential property of $229,475. Tax Dollars Levied on Assessment of $229,475 Percentage of County Levy County Council $ % Administration & Technology % Roads & Bridges % Social Assistance % Housing & Homelessness % Child Care % Emergency Services % The John M. Parrott Centre % Libraries % Museum & Archives % Economic Development & Planning % Property Services % KFL&A Public Health % Municipal Property Assessment Corp % Health Care Capital Grants % Miscellaneous Revenue & Reserve Transfers (54.39) (4.8%) Provincial Offences (61.36) (5.4%) $1, % 4

7 2015 BUDGET HIGHLIGHTS Taxation The County levy is increasing by $619,300 in 2015 after taking into consideration assessment increases due to new growth. This represents an increase of 2.7% from The major service areas which are experiencing a County levy change in 2015 are as follows: Roads & Bridges $ 528,900 The John M. Parrott Centre 153,600 Emergency Services 189,000 Museum & Archives 154,700 Supplementary Taxes net of Write Offs (200,000) Other Service Areas (69,900) $ 756,300 Assessment increase due to new growth (0.6%) (137,000) Net increase in County levy $ 619,300 All tax ratios (the tax relationship between property classes) will remain the same as Tax rates in all classes will decrease by 0.7% after taking into consideration assessment value increases. This is the third year of the four-year phase-in of property values from the 2012 reassessment of property values by the Municipal Property Assessment Corporation. On average, assessment value is increasing by 3.4% in the County for the 2015 taxation year. 5

8 County Council County Council is comprised of the Warden and 7 Councillors which include the Reeves/Mayors and Deputy Reeves/Deputy Mayors of the four local municipalities in the County. County Council generally meets on the second and fourth Wednesday of each month. Administration & Technology The County employs approximately 420 employees and processes over 14,000 invoices per year. Major projects include network and server improvements and upgrades to computer software, including Geographic Information System Software and a Human Resources Information System. Land Use Planning An allocation of $50,000 has been included in the 2015 budget to complete the development of a County Official Plan based on changes to the regulations by the Province, requiring all Counties to have an Official Plan by The consulting firm, Meridian Planning, has developed a draft Official Plan which has been reviewed by County Council and submitted to the Province for their comments. $36,700 has been budgeted to develop a source water protection plan with the assistance of Quinte Conservation. This program is 100% funded by the Province. Library Services Library Services are provided at 8 branch libraries in the Town of Greater Napanee and the Townships of Stone Mills and Loyalist. Approximately 166,000 library service transactions took place in In 2015, Library Services will continue to focus on marketing, community outreach and programming to increase public awareness and utilization and to enhance the vibrancy of our libraries. 6

9 Museum & Archives Since opening in August 2014, the expanded Museum and Archives has attracted over 3,000 visitors. An active programming schedule is planned for 2015 including a concert series, family programming, a speaker series, school programs and new exhibits. The newly acquired Allan Macpherson House will be integrated into the operations of the Museum and Archives. The House will be open to the public from June 19 to September 6. New programs and special events will define the Macpherson House as a heritage arts facility by blending established traditions with new initiatives. Economic Development The Economic Development department will continue to work on the following priorities in 2015: Provincial Offences Target strategic sectors (logistics and distribution, specialty foods, advanced manufacturing and tourism investment). Market Lennox and Addington as an entrepreneurial opportunity. Provide the tools needed for industry, entrepreneurs and small business to succeed. Develop and market unique tourism products to increase tourism visits. The County administers the collection of fine revenue for charges filed under the Provincial Offences Act, which primarily include traffic offences such as speeding. In 2014, a total of 11,295 charges were filed resulting in $2.4 million in revenue. A similar level of revenue is budgeted in 2015 for Provincial Offences. 7

10 Social Services Prince Edward Lennox & Addington Social Services (PELASS) delivers social services to the Counties of Lennox & Addington and Prince Edward under a joint partnership agreement administered by the County of Lennox & Addington. In 2014, there was an average of 615 Ontario Works benefit units representing 1,094 beneficiaries in the County of Lennox & Addington. Total payments to Ontario Works recipients are budgeted in 2015 to increase by 4.0% over 2014 costs. Some Ontario Works costs are also being uploaded gradually by the province through until This includes benefit payments, Employment Assistance, and the Addictions Services Initiative. The net savings in Social Assistance costs to Lennox & Addington taxpayers are approximately $137,000 in The Province will provide $600,000 in funding under the Community Homelessness Prevention Initiative (CHPI). The CHPI Program assists social assistance recipients and low income households with housing needs. Child Care and Early Learning initiatives are managed by the County and delivered through a variety of service agencies. Payments are made to child care agencies to support resource centres, fee subsidy, wage subsidy, and special needs programming. The Province provides $4.1 million in funding for Child Care Services. Social Housing supports 700 units in Lennox & Addington and Prince Edward, housing over 1000 people. In 2015, the Province will provide $600,000 in funding through the Investment in Affordable Housing Program which will be used to provide: new affordable housing units in Picton rent supplement support to landlords on behalf of a tenant in need of rental assistance housing allowances of $100 per month to tenants on the social housing wait list 8

11 Roads & Bridges The County is responsible for 458 kilometres of arterial roads and 68 bridges and major culverts. $4.2 million has been committed for the County`s annual hot mix paving program on 7.7 kilometres of County roads, including portions of County Roads #1, #8, and #28. $771,000 has been budgeted for the final phase of the rehabilitation of a portion of County Road 10 from County Road 1 to County Road 2 in the Town of Greater Napanee. This is a joint project with the Township of Tyendinaga and the Town of Deseronto and is 70% funded by the Province. $1,500,000 has been budgeted for the County s annual surface treatment program on approximately 16 kilometres of County roads, which also includes surface preparation and roadside rehabilitation. $550,000 has been committed for the rehabilitation of Tamworth Bridge on County Road 4 in the Township of Stone Mills. $160,000 has been budgeted as the County s share to repair 3 box culverts on County Road 30 in the Township of Addington Highlands. This is a joint project with the Township of North Frontenac. $400,000 has been allocated to repair and replace various culverts throughout the County. $400,000 has been budgeted for the ongoing repairs and preservation of the concrete portion of County Road 4 in Loyalist Township. $300,000 has been budgeted for the ongoing rehabilitation of two sections of County Road 27 in the Township of Stone Mills. The County will receive revenue of $1,211,000 in federal gas tax funds in 2015 which will be used to fund a portion of the cost of the County s road and bridge capital construction program. The County is also budgeting to receive an additional $900,000 in federal and provincial grants, which if received, will allow the County to undertake work on Centre Street in the Town of Greater Napanee. 9

12 Emergency Services The County provides ambulance service through the ambulance bases located in Napanee, Northbrook, Denbigh and Loyalist Township. The County responds to approximately 4,900 patient-carrying calls per year. The $245,000 capital budget includes the purchase of an ambulance and replacement of vehicle computers and miscellaneous patient care equipment. The John M. Parrott Centre The John M. Parrott Centre (JMPC) is a fully accredited 168 bed long-term care home, located in Napanee. The facility offers a home-like atmosphere for both residents and staff through six resident home areas (RHA). In addition to private and standard resident rooms, each RHA has its own dining room, activity space, shower room, spa, a family dining room and access to the outdoors. A wide range of nursing and therapeutic services, and restorative and rehabilitative care is offered, along with a full program of activities designed to ensure residents maintain and/or regain independence of lifestyle. The Ministry of Health & Long Term Care provides funding to the JMPC based upon a formula (Case Mix Index) which takes into consideration the level of care required by residents. The Case Mix Index dropped in 2015, resulting in a loss of $70,000 in Provincial funding. Property Services The 2015 budget includes $473,000 in capital improvements to Countyowned buildings which include the County Court House, the Memorial Building, the County Museum & Archives, the Allan Macpherson House, the Napanee and Northbrook Ambulance Bases and the Napanee and Amherstview Social Services offices. Major projects include replacement of the carpeting in the County Court House, replacement of the centre roof at the Memorial Building and repainting and repairs to the Allan Macpherson House. 10

13 Supplementary Taxes net of Write Offs The County is budgeting to receive $100,000 in supplementary taxes net of write offs in This revenue is generated from new assessment after the municipal tax roll has been issued. Capital Support for Health Care Institutions The 2014 budget includes a continuation of the County s support of community health care projects for a ten-year period from 2008 to 2017 according to the following schedule of contributions: Pine Meadow Nursing Home, Northbrook - $250,000 ($25,000 per year for 10 years) Lennox and Addington County General Hospital, Napanee - $500,000 ($50,000 per year for 10 years) University Hospitals Kingston Foundation, Kingston - $1,000,000 ($100,000 per year for 10 years) These contributions are being made in support of major capital projects at the various health care institutions. Municipal Property Assessment Corporation The County pays its proportionate share of the assessment services provided by MPAC related to 25,000 properties in Lennox & Addington. The 2015 levy is $675,400 which represents a 0.1% decrease from the previous year. KFL&A Public Health The County pays its share of the cost of the Kingston, Frontenac, Lennox & Addington Public Health budget. The 2015 levy is $1,199,200 which represents a 2.0% increase from the previous year. L&A Seniors Outreach Services County Council approved $20,000 in funding to L&A Seniors Outreach Services to assist with various programs, including enhancing transportation for residents. 11

14 2015 TOTAL COUNTY EXPENDITURES General Levy Operating 49,221,000 48,742,940 50,409,900 Library Levy Operating 1,315,000 1,310,852 1,352,800 Total Operating Expenditures 50,536,000 50,053,792 51,762,700 General Levy Capital & Major Repairs 14,552,100 14,850,638 14,400,000 Library Levy Capital & Major Repairs 98,600 7, ,500 Total Capital Expenditures 14,650,700 14,858,629 14,643,500 TOTAL COUNTY EXPENDITURES 65,186,700 64,912,421 66,406,200 12

15 SUMMARY GENERAL LEVY OPERATING ACTIVITIES REVENUE Requisition from Local Municipalities 12,880,200 12,880,200 13,149,600 Provincial & Federal Grants 24,983,300 24,605,042 25,551,200 Recovery from County of Prince Edward 1,991,600 1,921,212 1,986,400 Other Income 9,772,300 10,275,784 10,182,100 Net Transfers from/(to) Reserves/Surplus (406,400) (434,339) (459,400) TOTAL REVENUE 49,221,000 49,247,899 50,409,900 EXPENDITURES County Council 226, , ,100 Administration, Finance & Technology 623, , ,600 The John M. Parrott Centre 12,846,800 12,756,267 13,019,700 Social Assistance 11,982,400 11,611,501 12,213,800 Housing & Homelessness 5,616,300 5,330,087 5,614,600 Child Care 4,488,000 4,443,610 4,559,300 Roads & Bridges 3,141,000 3,144,136 3,202,200 Emergency Services 5,048,600 5,275,422 5,389,600 Provincial Offences 1,040,400 1,062,768 1,116,100 Museum & Archives 570, , ,000 Economic Development & Planning 624, , ,300 Property Services 982,300 1,048,967 1,101,000 Other Services & Expenses 2,030,500 2,030,450 2,069,600 TOTAL EXPENDITURES 49,221,000 48,742,940 50,409,900 NET REVENUE/(EXPENSE) - 504,959-13

16 COUNTY COUNCIL REVENUE County Contribution 226, , ,100 EXPENDITURES TOTAL REVENUE 226, , ,100 Councillors' Salaries, Benefits & Expenses 176, , ,100 Materials & Supplies 6,000 6,901 6,000 Eastern Ontario Wardens Caucus 5,000 5,000 5,000 Warden's Banquet 4,000 2,246 4,000 Conventions 35,000 29,908 33,000 TOTAL EXPENDITURES 226, , ,100 NET REVENUE/(EXPENSE) - 11,502-14

17 ADMINISTRATION, FINANCE & TECHNOLOGY REVENUE County Contribution 623, , ,100 Transfer from Reserves/Surplus - - 7,500 EXPENDITURES TOTAL REVENUE 623, , ,600 Salaries & Benefits 1,587,900 1,587,443 1,638,700 Materials & Services 202, , ,200 Accessibility Committee Initiatives 4, ,000 Expenditure Recoveries (1,170,600) (1,159,053) (1,222,300) TOTAL EXPENDITURES 623, , ,600 NET REVENUE/(EXPENSE) - 18,357-15

18 THE JOHN M. PARROTT CENTRE REVENUE County Contribution 1,647,400 1,647,400 1,751,000 Provincial Grants 7,351,400 7,395,570 7,307,700 Resident Revenue 3,832,000 3,872,825 3,945,000 Miscellaneous Revenue/Donations 16,000 17,315 16,000 EXPENDITURES TOTAL REVENUE 12,846,800 12,933,110 13,019,700 Program & Support Services 708, , ,900 Nursing Care 7,362,700 7,241,130 7,434,900 Dietary Services 1,642,900 1,661,180 1,655,900 Building Maintenance & Property 947, , ,000 Housekeeping & Laundry 1,093,100 1,040,037 1,085,500 General Administration 1,092,200 1,121,101 1,144,500 TOTAL EXPENDITURES 12,846,800 12,756,267 13,019,700 NET REVENUE/(EXPENSE) - 176,843-16

19 SOCIAL ASSISTANCE REVENUE County Contribution 1,577,400 1,577,400 1,440,900 Provincial Grants 9,451,700 9,260,298 9,881,500 Recovery from County of Prince Edward 953, , ,400 Net Transfer from Surplus/Reserves EXPENDITURES TOTAL REVENUE 11,982,400 11,723,396 12,213,800 Ontario Works Administration & Client Supports 3,954,900 3,732,422 3,999,000 Payments to Ontario Works Recipients 7,723,000 7,576,325 7,912,000 Addictions Programs 304, , ,800 TOTAL EXPENDITURES 11,982,400 11,611,501 12,213,800 NET REVENUE/(EXPENSE) - 111,895-17

20 HOUSING & HOMELESSNESS REVENUE County Contribution 1,424,800 1,424,800 1,491,300 Provincial Grants 1,576,800 1,329,528 1,452,300 Recoveries from Tenants 1,753,500 1,718,643 1,748,500 Recovery from County of Prince Edward 861, , ,500 TOTAL REVENUE 5,616,300 5,332,570 5,614,600 EXPENDITURES Salaries & Benefits 1,031,200 1,021,750 1,023,600 Materials & Services 751, , ,300 Utilities & Heat 759, , ,500 Municipal Taxes 488, , ,000 Rent Supplements 155, , ,000 Payments to Non Profit Housing Corps. 1,008, ,922 1,024,000 Homelessness/Tenant Assistance Programs 579, , ,900 Affordable Housing Initiatives 843, , ,300 TOTAL EXPENDITURES 5,616,300 5,330,087 5,614,600 NET REVENUE/(EXPENSE) - 2,483-18

21 CHILD CARE SERVICES REVENUE County Contribution 293, , ,900 Provincial Grants 4,017,800 3,976,620 4,107,900 Recovery from County of Prince Edward 177, , ,500 EXPENDITURES TOTAL REVENUE 4,488,000 4,445,635 4,559,300 Child Care Administration & Client Supports 381, , ,800 Payments to Child Care Providers 4,106,600 4,062,251 4,087,500 TOTAL EXPENDITURES 4,488,000 4,443,610 4,559,300 NET REVENUE/(EXPENSE) - 2,025-19

22 ROADS & BRIDGES REVENUE County Contribution 3,081,000 3,081,000 3,152,200 Miscellaneous Revenue 40,000 54,052 50,000 Transfer from Reserves/Surplus 20,000 20,000 - EXPENDITURES TOTAL REVENUE 3,141,000 3,155,052 3,202,200 Maintenance payments to Local Municipalities 2,375,900 2,375,998 2,423,200 Administration & Engineering 765, , ,000 TOTAL EXPENDITURES 3,141,000 3,144,136 3,202,200 NET REVENUE/(EXPENSE) - 10,916-20

23 EMERGENCY SERVICES REVENUE County Contribution 2,850,800 2,850,800 3,039,800 Provincial Grants 2,556,800 2,567,106 2,731,600 Miscellaneous Revenue 5,000 2,864 5,000 Net Transfer from/(to) Reserves (364,000) (374,037) (386,800) EXPENDITURES TOTAL REVENUE 5,048,600 5,046,733 5,389,600 Administration & Base Support 1,330,200 1,448,846 1,435,000 Napanee Base 1,600,700 1,655,013 1,695,000 Northbrook Base 1,037,300 1,076,096 1,109,300 Loyalist Base 536, , ,300 Denbigh Base 525, , ,600 Emergency Planning 18,400 13,702 24,400 TOTAL EXPENDITURES 5,048,600 5,275,422 5,389,600 NET REVENUE/(EXPENSE) - (228,689) - 21

24 PROVINCIAL OFFENCES REVENUE County Contribution (1,279,600) (1,279,600) (1,283,900) Fine Revenue 2,320,000 2,423,384 2,400,000 EXPENDITURES TOTAL REVENUE 1,040,400 1,143,784 1,116,100 Salaries & Benefits 325, , ,300 Prosecution & Adjudication 147, , ,600 Materials & Services 137, , ,200 Victim Fine Surcharge 429, , ,000 TOTAL EXPENDITURES 1,040,400 1,062,768 1,116,100 NET REVENUE/(EXPENSE) - 81,016-22

25 MUSEUM & ARCHIVES REVENUE County Contribution 539, , ,800 Provincial Grants 28,800 49,683 33,500 Miscellaneous Revenue 2,500 4,519 6,700 Transfers from/(to) Reserves EXPENDITURES TOTAL REVENUE 570, , ,000 Salaries & Benefits 359, , ,300 Materials & Services 109, , ,700 Building Repair & Maintenance 102, , ,000 TOTAL EXPENDITURES 570, , ,000 NET REVENUE/(EXPENSE) - 8,819-23

26 ECONOMIC DEVELOPMENT & PLANNING REVENUE County Contribution 461, , ,800 Provincial Grants - 26,237 36,700 Miscellaneous Revenue 126, ,207 25,000 Transfer from/(to) Reserves/Surplus 36,300 (12,156) 26,800 EXPENDITURES TOTAL REVENUE 624, , ,300 Salaries & Benefits 245, , ,400 Materials & Services 48,400 45,496 46,600 Business Attraction & Retention 87,000 68,317 76,300 Tourism Marketing 56,500 60,837 58,300 EODP Funded Projects 90, ,026 - Corporate Communications 10,000 14,361 8,000 County Official Plan 86,300 37,844 50,000 Source Water Protection - 26,237 36,700 TOTAL EXPENDITURES 624, , ,300 NET REVENUE/(EXPENSE) - 20,180-24

27 PROPERTY SERVICES REVENUE County Contribution Lease Revenue 414, , ,600 Forest Thinning Revenue 8,500 13,839 - Department Recoveries 658, , ,300 Transfer from/(to) Reserves (98,700) (68,146) (106,900) TOTAL REVENUE 982,300 1,058,238 1,101,000 EXPENDITURES County Court House 381, , ,500 Memorial Building 184, , ,300 County Museum & Archives 102, , ,000 Napanee Ambulance Base 49,100 54,898 53,800 Northbrook Ambulance Base 24,800 31,767 32,300 Library Book Rotation 13,800 14,404 15,600 County Maintenance & Storage Buildings 12,300 15,814 21,400 Napanee Social Service Centre 155, , ,800 Amherstview Social Service Centre 44,800 44,521 47,400 County Forest Properties 12,600 8,668 12,900 TOTAL EXPENDITURES 982,300 1,048,967 1,101,000 NET REVENUE/(EXPENSE) - 9,271-25

28 OTHER SERVICES & EXPENSES REVENUE County Contribution 1,434,200 1,434,200 1,291,600 Investment Income 201, , ,000 Payment in Lieu Revenue 494, , ,000 Supplementary taxes net of write offs (100,000) 121, ,000 Miscellaneous Revenue 1, ,000 Net Transfer from/(to) Reserves TOTAL REVENUE 2,030,500 2,310,791 2,069,600 EXPENDITURES KFL&A Public Health 1,175,300 1,175,300 1,199,200 Municipal Property Assessment Corporation 676, , ,400 Kingston Regional Hospitals Capital Grant 100, , ,000 L & A County General Hospital Capital Grant 50,000 50,000 50,000 Pine Meadow Nursing Home Capital Grant 25,000 25,000 25,000 Seniors Outreach Services 4,000 4,000 20,000 TOTAL EXPENDITURES 2,030,500 2,030,450 2,069,600 NET REVENUE/(EXPENSE) - 280,341-26

29 GENERAL LEVY - CAPITAL, MAJOR REPAIRS & DEBT REPAYMENTS REVENUE Requisition from Local Municipalities 8,808,400 8,808,400 9,268,000 Provincial & Federal Grants 1,878,300 2,337,742 3,403,100 Recovery from County of Prince Edward 236, , ,700 Unfinanced Capital 1,525,600 1,505,790 - Net Transfer from Reserves/Surplus 2,103,000 2,031,271 1,485,200 TOTAL REVENUE 14,552,100 14,923,955 14,400,000 EXPENDITURES Administration & Technology 476, , ,000 The John M. Parrott Centre 278, , ,300 Housing & Homelessness 429, , ,000 Roads & Bridges 8,141,000 8,910,759 10,328,200 Emergency Services 520, , ,000 Museum & Archives 1,783,100 1,766,541 25,000 Buildings & Property 858, , ,800 Long Term Debt Payments 2,066,000 2,065,602 2,284,700 Amortization Expense 9,014,600 9,648,347 10,135,400 Non Cash Items excluded from County Levy (9,014,600) (9,648,347) (10,135,400) TOTAL EXPENDITURES 14,552,100 14,850,638 14,400,000 NET REVENUE/(EXPENSE) - 73,317-27

30 LIBRARY SERVICES - OPERATING ACTIVITIES REVENUE Requisition from Local Municipalities 1,195,100 1,195,100 1,222,400 Provincial Grants 93,400 93, ,900 Miscellaneous Revenue 26,500 22,456 23,500 Transfer from Reserves/Surplus EXPENDITURES TOTAL REVENUE 1,315,000 1,310,907 1,352,800 Branch Services 694, , ,200 Napanee Branch 253, , ,500 Amherstview Branch 187, , ,700 Other Branches 180, , ,900 One-Time Funded Programs ,500 TOTAL EXPENDITURES 1,315,000 1,310,852 1,352,800 NET REVENUE/(EXPENSE)

31 LIBRARY SERVICES - CAPITAL & MAJOR REPAIRS REVENUE Requisition from Local Municipalities Transfer from Reserves/Surplus 98,600 7, ,500 EXPENDITURES TOTAL REVENUE 98,600 7, ,500 Equipment & Furnishings 98,600 7, ,500 TOTAL EXPENDITURES 98,600 7, ,500 NET REVENUE/(EXPENSE)

32 2015 TAX RATES FOR GENERAL LEVY PROPERTY CLASS TAX LOYALIST GREATER NAPANEE STONE MILLS ADDINGTON HIGHLANDS Residential/Farm (RT ) ,866,247 6,151,162 3,272,931 1,982,943 18,273,283 Farmland awaiting Development (R1) Multi Residential (MT) , ,830 13,837 13, ,058 New Multi Residential (NT) , ,392 Commercial - Occupied (CT,CH,ST,DT,DH, & GT) , ,546 57,951 63,646 1,187,378 Commercial - Excess & Vacant Land (CU,DU,SU & CX) ,542 42, ,703 New Construction Commercial (XT, YT,ZT) , ,891 3,572 14, ,164 New Construction Commercial Excess Land (XU,YU,ZU) , ,517 Industrial - Occupied (IT & IH) , ,831 18,294 2, ,146 Industrial - Excess & Vacant Land (IU, IK, IJ & IX) ,408 13,141 2, ,342 New Construction Industrial (JT) ,978 4, ,695 New Construction Industrial Excess Land (JU) , ,594 Large Industrial - Occupied (LT, LI, LN, LS & LH) , , , ,076,762 Large Industrial - Excess & Vacant Land (LU & LK) ,917 2, ,258 Pipelines (PT) ,990 98,801 2, ,354 Farmlands (FT) ,337 86,333 65,201 2, ,943 Managed Forests (TT) ,540 2,376 5,897 TOTAL 8,085,650 8,693,512 3,556,490 2,081,948 22,417,600 30

33 2015 TAX RATES FOR LIBRARY SERVICES LEVY PROPERTY CLASS TAX GREATER STONE ADDINGTON LOYALIST RATE NAPANEE MILLS HIGHLANDS TOTAL Residential/Farm (RT ) , , , ,229 Farmland awaiting Development (R1) Multi Residential (MT) ,198 23, ,343 New Multi Residential (NT) Commercial - Occupied (CT,CH,ST,DT,DH, & GT) ,140 49,925 3,484 67,549 Commercial - Excess & Vacant Land (CU,DU,SU & CX) , ,070 New Construction Commercial (XT, YT,ZT) ,020 8, ,584 New Construction Commercial Excess Land (XU,YU,ZU) Industrial - Occupied (IT & IH) ,307 9,187 1,100 16,594 Industrial - Excess & Vacant Land (IU, IK, IJ & IX) , ,028 New Construction Industrial (JT) ,244 New Construction Industrial Excess Land (JU) Large Industrial - Occupied (LT, LI, LN, LS & LH) ,154 45,196 6,375 64,725 Large Industrial - Excess & Vacant Land (LU & LK) Pipelines (PT) ,257 5, ,350 Farmlands (FT) ,146 5,190 3,919 12,255 Managed Forests (TT) , , , ,222,400 31

34 2015 COUNTY LEVY AND PAYMENT IN-LIEU INSTALLMENT SCHEDULE MUNICIPALITY GENERAL LIBRARY TOTAL ESTIMATED LEVY LEVY LEVY PIL TOTAL LOYALIST 8,085, ,038 8,571, ,847 8,930,535 GREATER NAPANEE 8,693, ,576 9,216,088 38,412 9,254,500 STONE MILLS 3,556, ,786 3,770,276 12,804 3,783,080 ADDINGTON HIGHLANDS 2,081, ,081,948 45,992 2,127,940 22,417,600 1,222,400 23,640, ,055 24,096,055 MUNICIPALITY 31-Mar Jun Sep Dec-15 TOTAL LOYALIST 2,149,612 2,315,656 2,232,634 2,232,633 8,930,535 GREATER NAPANEE 2,267,374 2,359,876 2,313,625 2,313,625 9,254,500 STONE MILLS 908, , , ,770 3,783,080 ADDINGTON HIGHLANDS 507, , , ,985 2,127,940 5,832,872 6,215,156 6,024,014 6,024,013 24,096,055 32