From the Mayor. These increases also take into account the new public security and environmental services required by the government of Québec.

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3 From the Mayor The budget that adopted for 2005 reaffirms our determination to continue our development efforts while maintaining a tight management of the city s public funds. Again this year, the budget reflects the economic vitality of. A substantial increase of the tax base has yielded nearly $10 million in additional revenue. A large part of this sum will directly benefit our citizens since an additional $4.2 million will be invested in neighbourhood services provided by the boroughs. Also, for 60% of Longueuil s residents, the 2005 tax notice will remain unchanged from This freeze on taxes and all fees benefits the majority of Longueuil citizens. Most citizens are still paying less taxes than in 1999, for which we are very proud. As for the remaining 40% of residential taxpayers, the budget provides for a tax increase since these taxpayers had a lower rate than average. This measure follows the fiscal harmonization plan as stipulated in Act 170. These increases also take into account the new public security and environmental services required by the government of Québec. As for our key directions, we will continue investing in priority areas for Longueuil citizens, i.e. public security, neighbourhood services, and the environment. This budget will enable us to consolidate our assets and to ensure their growth for the benefit of all Longueuil citizens. The budget is the result of an exemplary team effort, and I sincerely thank and congratulate all those who participated in this effort, thus contributing to the growth of our community. Jacques Olivier Mayor of Longueuil 3

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5 From the Finance Administrator The 2005 budget for was prepared in a perspective of balance and continuity. We have implemented measures that will ensure continued tax fairness, as reflected in our harmonization efforts in areas where tax rates were lower than average. As for revenue, Longueuil s economic growth has provided us with substantial additional funds. In fact, 40% of the additional revenue comes directly from the city s economic development. The additional expenditures are mainly justified by new investments in public security, the injection of an additional $4.2 million for services provided to citizens by the boroughs, and an increase of resources allocated to the environment. We have also invested additional funds in our public transit system and earmarked $3 million for the implementation of an agglomeration structure. La Commission des finances et des ressources humaines Jacques Olivier, mayor Robert Charland, chairman Joseph Vassallo, vice-chairman Jean Bernier Guy Boissy Nicole Carrier Stéphane Desjardins Jean Gérin Jacques Lemire In short, the 2005 budget follows our commitments and allows us to continue our efforts in building Longueuil. The lengthy budget preparation process involves a series of intensive meetings that extend over nearly two months. These work sessions promote the collaboration and concertation of managers and elected officials in the assessment of needs and resources. It is through this collaboration that we can identify the best available solutions to ensure Longueuil s continued growth. This is how we can present a budget that enables us to provide Longueuil s citizens with high quality services. I sincerely thank all my colleagues on the Municipal Council as well as the department heads who contributed to this complex exercise. All our citizens will benefit from this effort. Robert Charland Member - Executive Committee of Longueuil Finance Administrator 5

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7 Executive Committee Jacques Olivier, Mayor Chairman of the Executive Committee Claude Gladu Municipal councillor President of the Arrondissement du Vieux-Longueuil Vice-chairman of the Executive Committee Chairman of the Board of Administration Réseau de transport de Longueuil (RTL) Suzanne Charbonneau Municipal councillor of the Arrondissement de Saint-Hubert Person in charge of environment and tourism files Marc Duclos Municipal councillor of the Borough of Greenfield Park Person in charge of culture, sports, recreation and intercultural relationship files Robert Charland Municipal councillor of the Arrondissement du Vieux-Longueuil Person in charge of finances and human resources files Bertrand Girard Municipal councillor of the Arrondissement du Vieux-Longueuil Person in charge of infrastructures, public works, town planning and engineering files Manon D. Hénault Municipal councillor of the Arrondissement du Vieux-Longueuil Person in charge of housing and public housing Michel Latendresse Municipal councillor President of the Arrondissement de Saint-Hubert Person in charge of public security files Municipal Council Arrondissement de Boucherville District 1 Denise Fillion (PMRS/EO) District 2 Francine Gadbois (Ind.) President of the Borough District 3 Serge Laramée (PMRS/EO) District 4 Élie Saab (Ind.) Arrondissement du Vieux-Longueuil District 5 Michel Desjardins (PMRS/EO) District 6 Simon Crochetière (PMRS/EO) District 7 Claudette Tessier (PMRS/EO) District 8 Marc Lachance (RD) District 9 Robert Charland (PMRS/EO) District 10 Bertrand Girard (PMRS/EO) District 11 Marie-Lise Sauvé (PMRS/EO) District 12 Manon D. Hénault (PMRS/EO) District 13 Nicole Lafontaine (PMRS/EO) District 14 Nicole Béliveau (PMRS/EO) District 15 Johane Fontaine-Deshaies (PMRS/EO) District 16 Normand Caisse (PMRS/EO) District 17 Robert Gladu (PMRS/EO) District 18 Claude Gladu (PMRS/EO) President of the Borough Arrondissement de Saint-Lambert Le Moyne District 19 Gilles Grégoire (PMRS/EO) President of the Borough District 20 Marc-André Croteau (Ind.) District 21 Guy Boissy (PMRS/EO) Arrondissement de Brossard District 22 Pierre Fortier (PMRS/EO) District 23 Jean Bernier (PMRS/EO) District 24 Joseph Vassallo (PMRS/EO) District 25 Yves E. Lampron (PMRS/EO) District 26 Nicole Carrier (PMRS/EO) President of the Borough District 27 Noé Leclerc (PMRS/EO) District 28 Jean-Gilles Senécal (PMRS/EO) Borough of Greenfield Park District 29 Mireille Carrière (PMRS/EO) District 30 Marc Duclos (PMRS/EO) District 31 Tim Matuzewiski (PMRS/EO) President of the Borough Arrondissement de Saint-Hubert District 32 Jacques Lemire (PMRS/EO) District 33 Roger Roy (RD) District 34 Jacques E. Poitras (PMRS/EO) District 35 Nicole Breton (PMRS/EO) District 36 Stéphane Desjardins (PMRS/EO) District 37 Suzanne Charbonneau (PMRS/EO) District 38 Lorraine Guay-Boivin (RD) District 39 Michel Latendresse (PMRS/EO) President of the Borough Arrondissement de Saint-Bruno-de-Montarville District 40 Pierre Filion (PMRS/EO) District 41 Denis Duval (PMRS/EO) District 42 Jean Gérin (PMRS/EO) President of the Borough PMRS/EO : Parti municipal Rive-Sud/Équipe Olivier RD : Ralliement démocratique Ind. : Independant 7

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9 Organization chart Conseil municipal Conseiller en éthique Vérificateur général Développement économique Longueuil Sociétés paramunicipales Maire Jacques Olivier Comité exécutif Directeur général Bureau du comité exécutif et du maire Communications Services juridiques Gestion du territoire Directeur général adjoint Services aux citoyens Directeur général adjoint Services administratifs Directeur général adjoint Aménagement et développement du territoire Environnement Conseil d arrondissement Boucherville Arr. de Boucherville Police Sécurité incendie Approvisionnements, bâtiments et équipements Évaluation Infrastructures Borough Conseil Council d arrondissement Greenfield Park Greenfield Park Borough Arr. de of Greenfield Park Conseil d arrondissement Saint-Hubert Arr. de Saint-Hubert Conseil d arrondissement Brossard Arr. de Brossard Conseil d arrondissement Saint-Bruno-de- Montarville Arr. de Saint-Bruno-de- Montarville Finances Ressources humaines Ressources informationnelles Conseil d arrondissement Vieux-Longueuil Arr. du Vieux-Longueuil Conseil d arrondissement Saint-Lambert - Le Moyne Arr. de Saint-Lambert - Le Moyne 9

10 Distribution of Human Resources Regular, full-time employees authorized for 2005 Non-unionized White Blue Police Fire Total collar collar Legislative Services Bureau du comité exécutif et du maire Vérificateur général Central Services Direction générale 3 3 DGA Gestion du territoire DGA Services aux citoyens DGA Administrative Services 2 2 Aménagement et développement du territoire Approvisionnements, bâtiments et équipements Communications Environnement Évaluation Finances Infrastructures Ressources humaines Ressources informationnelles Services juridiques Public Security Services Sécurité publique Sécurité incendie Neighbourhood Services Arrondissement de Boucherville Arrondissement de Brossard Borough of Greenfield Park Arrondissement de Saint-Bruno-de-Montarville Arrondissement de Saint-Hubert Arrondissement de Saint-Lambert Le Moyne Arrondissement de Vieux-Longueuil Total by Employee Group Budget Variation Excluding part-time employee groups such as crossing guards, pool attendants, etc. 10

11 Distribution of regular employees Neighbourhood Services 34 % Central Services 24 % Public Security Services 42 % Distribution of the increase of regular employees Public Security Services: % Central Services: % Total : % 11

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13 Budget Estimates

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15 Highlights Tax fairness through: the harmonization of taxation as stipulated in the municipal mergers act (Act 170); the financing, by all citizens, of new public security and environmental services as required by the government of Québec. A tax freeze for 60% of residential taxpayers. 40% of residential taxpayers will have a tax increase of 2.3% to 7.7 %. In 2004, these taxpayers enjoyed a lower than average tax rate. For non-residential taxpayers, the increase is between 1.2% and 7.8%, except for Saint-Bruno-de-Montarville where taxes are increased by 10.7%. Continued investments in public security, neighbourhood services, and the environment. The city s growth and economic vitality has resulted in a 550 M$ increase in the tax base, which translates into a 40% increase in revenue. Revenue In 2005, real estate development will significantly contribute to the city s revenue growth by: an increased property tax base 8.7 M$ new local improvement taxes and the recovery of development expenditures 0.9 M$ Financing of new expenditures in public security and the environment by all taxpayers 7.4 M$ Additional contribution by the non-residential sector to finance activities associated with the environment and public security 2.5 M$ Additional effort of revenue generated by neighbourhood activities 0.5 M$ Payments in lieu of taxes and other government transfers 2.8 M$ Expenditures to be recovered from the transition committee set up to establish the Longueuil agglomeration under the municipal reorganization act (Act 9) 3.0 M$ Decrease in interest revenue (1.0) M$ Other changes (0.2) M$ 24.6 M$ Expenditures Additional expenditures of $24.6 million are as follows: Continued investments in public security 9.3 M$ Additional investments in neighbourhood services 4.2 M$ Expenditures associated with the implementation of the agglomeration structure 3.0 M$ Increase of resources earmarked for the environment and for complying with new regulations (Act 72) 1.5 M$ Increased contribution to public transit 1.7 M$ Increased property evaluation costs 0.5 M$ Increased contribution to the Communauté métropolitaine de Montréal 0.6 M$ Increased energy costs (electricity, gas, natural gas) 0.9 M$ Increased debt service associated with the financing of the actuarial liability M$ Other changes 0.7 M$ 24.6 M$ 1 The debt service of certain areas provides for an additional amount of $2.2 million to finance the actuarial pension plans liabilities as determined by actuarial assessments to December 31,

16 Breakdown Revenue and Expenditures Distribution of revenue 2005 General taxation 62 % Sectoral taxation 5 % Government transfers 3 % Other revenue from local sources 16 % Payments in lieu of taxes 4 % Business and non-residential tax 10 % Revenue 2004 $ 2005 $ Variance $ % General taxation and fees ,3 % Sectoral taxation ,1 % Business and non-residential tax ,8 % Payments in lieu of taxes ,6 % Other revenue from local sources ,5 % Government transfers ,2 % Surplus allocation (76 919) (0,9 %) Total of revenue ,8 % Expenditures Payroll ,7 % Employer contribution ,0 % Transport and communications ,0 % Professional and technical services ,3 % Leasing, maintenance and repairs ,3 % Non-durable goods ,4 % Debt service ,2 % Contributions to organizations ,0 % Other ,0 % Transfer to investment activities ( ) (53,1 %) Total of expenditures ,8 % 16

17 Expenditures Expenditures by Object 2005 Debt service 16 % Contributions to organizations 13 % Payroll 41 % Goods and services 30 % Payroll 2004 $ Payroll Employer contribution $ Total payroll Goods and services Transport and communications Professionnal and technical services Leasing, maintenance and repairs Non-durable goods Other Transfer to investment activities Total of goods and services Debt service Contributions to organizations Communauté métropolitaine de Montréal Développement économique Longueuil Réseau de transport de Longueuil Other contributions Total of contributions to organizations Total Details of the rise of total remuneration Addition of manpower : Public Security Services $ Other services $ Sub-total $ Adjustment of the total remuneration (3,3 %) $ $ 17

18 Breakdown of expenditures by activity Legislative Services 2004 $ 2005 $ Conseil municipal Bureau du comité exécutif et du maire Vérificateur général Variance $ Total of Legislative Services % % Neighbourhood Services 1 Arrondissement de Boucherville Arrondissement de Brossard Borough of Greenfield Park Arrondissement de Saint-Bruno-de-Montarville Arrondissement de Saint-Hubert Arrondissement de Saint-Lambert Le Moyne Arrondissement du Vieux-Longueuil Total of Neighbourhood Services % Public Security Services Sécurité publique Sécurité incendie Total of Public Security Services % Environment and Infrastructure Services Aménagement et développement du territoire Environnement Infrastructures Total of Environment and Infrastructure Services % Central Services and Common Expenditures Direction générale Approvisionnements, bâtiments et équipements Communications Évaluation Finances Ressources humaines Ressources informationnelles Services juridiques Debt service payable by all taxpayers Contributions to organizations Other corporate expenditures Total of Central Services and Common Expenditures % Total % 1 Including the distribution of the debt service to the borough. 18

19 Breakdown of expenditures by activity Distribution of the 2005 budget into its main activity sectors Legislative Services 1 % Environment and Infrastructure Services 5 % Neighbourhood Services 43 % Public Security Services 20 % Central Services and Common Expenditures 31 % Neighbourhood services and public security expenditures account for 63% of the city s budget. Distribution of the increase of 24,6 millions by main activity Public Security Services $ 38 % Environment and Infrastructure Services $ 6 % Neighbourhood Services $ 15 % Central Services and Common Expenditures $ 41 % 53% of the 2005 increase in expenditures is attributable to neighbourhood services and public security. 19

20 Boroughs Allocation Comparison of the borough allocations for Expenses $ 2004 Budget Budget 2005 Less: Revenue $ Allocation $ Expenses $ Less: Revenue $ Allocation $ Boucherville ( ) ( ) Brossard ( ) ( ) Greenfield Park ( ) ( ) Saint-Bruno-de-Montarville ( ) ( ) Saint-Hubert ( ) ( ) Saint-Lambert Le Moyne ( ) ( ) Vieux-Longueuil ( ) ( ) Total ( ) ( ) Increase in allocations to the boroughs: $ 3,2 % The calculation of the equipment does not take into account of the welfare benefits and the debt servicing ascribable to the borough. POPULATION TOTALE VILLE DE LONGUEUIL BOUCHERVILLE VIEUX-LONGUEUIL SAINT-LAMBERT LE MOYNE SAINT-BRUNO- DE-MONTARVILLE GREENFIELD PARK BROSSARD SAINT-HUBERT Source : Gazette officielle du Québec, décembre December

21 Legislative Services Budget Forecasts Conseil municipal $ $ Remuneration Fringe benefits Transport and communications Total expenses Bureau du comité exécutif et du maire Regular Employees Non-unionized Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total expenses Vérificateur général Regular Employees Non-unionized 2 2 White Collar 1 1 Total 3 3 Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total expenses

22 Neighbourhood Services Budget Forecasts Arrondissement de Boucherville Regular Employees Non-unionized White Collar Blue Collar Total $ $ Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

23 The Borough s Debt Arrondissement de Boucherville All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 217,3 217,3 0,0 Amount payable by a section of taxpayers (frontage or area) 5 790, ,3 485,9 Amount payable by all taxpayers of the sector Amount recoverable through a tariff 0,0 0,0 0,0 Amount concerning evaluation 7 016, ,2 (1 454,0) Sub-total 7 016, ,2 (1 454,0) Total Debt Service , ,8 (968,1) Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,6 47 % ,4 43 % (4 301,2) Amount payable by a section of taxpayers (frontage or area) ,8 53 % ,5 56 % 1 648,7 Debt payable through a grant 0,0 0 % 569,7 1 % 569,7 Total Debt ,4 100 % ,6 100 % (2 082,8) On December 31, 2003, the borough had surpluses allocated to debt reduction for all taxpayers. Accumulated Surpluses Surplus on December 31, ,8 Changes during the 2003 financial year 1 (816,1) Surplus on December 31, ,7 1 See summary of Accumulated Surpluses on page

24 Neighbourhood Services Budget Forecasts Arrondissement de Brossard Regular Employees Non-unionized White Collar Blue Collar Total $ $ Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

25 The Borough s Debt Arrondissement de Brossard All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 620,3 624,7 4,4 Amount payable by a section of taxpayers (frontage or area) 5 784, , ,7 Amount payable by all taxpayers of the sector Amount recoverable through a tariff 1 950, ,5 94,5 Amount concerning evaluation 1 912, ,3 462,3 Sub-total 3 862, ,8 556,8 Total Debt Service , , ,9 In 2005, the debt service assumed by all taxpayers includes $549,300 to finance the actuarial liability of the employee pension plan of the former municipality of Brossard, as established on December 31, Total Long-Term Debt on December 31, 2002 on 31 December, 2003 Variance Debt payable by all taxpayers of the former municipalities ,1 36 % ,7 34 % 1 395,6 Amount payable by a section of taxpayers (frontage or area) ,0 60 % ,6 63 % 6 917,6 Debt payable through a grant 2 781,9 4 % 2 306,2 3 % (475,7) Total Debt ,0 100 % ,5 100 % 7 837,5 On be recovered by a drinking water rate. Accumulated Surpluses Surplus on December 31, ,2 Changes during the 2003 financial year 1 (644,8) Surplus on December 31, ,4 1 See summary of Accumulated Surpluses on page

26 Neighbourhood Services Budget Forecasts Borough of Greenfield Park Regular Employees Non-unionized 8 8 White Collar Blue Collar Total $ $ Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

27 The Borough s Debt Borough of Greenfield Park All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 154,6 9,2 (145,4) Amount payable by a section of taxpayers (frontage or area) 101,8 103,2 1,4 Amount payable by all taxpayers of the sector Amount recoverable through a tariff 751,4 720,3 (31,1) Amount concerning evaluation 2 386, ,3 (210,4) Sub-total 3 138, ,6 (241,5) Total Debt Service 3 394, ,0 (385,5) Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,3 93 % ,6 94 % (1 321,7) Amount payable by a section of taxpayers (frontage or area) 1 071,0 5 % 998,2 5 % (72,8) Debt payable through a grant 303,3 2 % 166,7 1 % (136,6) Total Debt ,6 100 % ,5 $ 100 % (1 531,1) Accumulated Surpluses Surplus on December 31, ,6 Changes during the 2003 financial year 1 (114,5) Surplus on December 31, ,1 1 See summary of Accumulated Surpluses on page

28 Neighbourhood Services Budget Forecasts Arrondissement de Saint-Bruno-de-Montarville $ $ Regular Employees Non-unionized White Collar Blue Collar Total Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

29 The Borough s Debt Arrondissement de Saint-Bruno-de-Montarville All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 737,2 632,4 (104,8) Amount payable by a section of taxpayers (frontage or area) 1 707, ,6 89,7 Amount payable by all taxpayers of the sector Amount recoverable through a tariff 378,8 339,8 (39,0) Amount concerning evaluation 1 711, ,5 130,6 Sub-total 2 090, ,3 91,6 Total Debt Service 4 535, ,3 76,5 In 2005, the debt service assumed by all taxpayers includes $416,400 to finance the actuarial liability of the employee pension plan of the former municipality of Saint-Bruno-de-Montarville, as established on December 31, Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,4 43 % ,2 41 % (1 828,2) Debt payable by a section of taxpayers (frontage or area) ,3 44 % ,5 46 % (311,8) Debt payable through a grant 4 245,4 13 % 3 736,3 13 % (509,1) Total Debt ,1 100 % ,0 100 % (2 649,1) Accumulated Surpluses Surplus on December 31, ,7 Changes during the 2003 financial year 1 (152,2) Surplus on December 31, ,5 1 See summary of Accumulated Surpluses on page

30 Neighbourhood Services Budget Forecasts Arrondissement de Saint-Hubert Regular Employees Non-unionized White Collar Blue Collar Total $ $ Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

31 The Borough s Debt Arrondissement de Saint-Hubert All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 785, ,5 530,1 Amount payable by a section of taxpayers (frontage or area) 3 526, ,9 (614,9) Amount payable by all taxpayers of the sector Amount recoverable through a tariff 0,0 0,0 0,0 Amount concerning evaluation 5 174, ,4 235,6 Sub-total 5 174, ,4 235,6 Total Debt Service 9 487, ,8 150,8 In 2005, the debt service assumed by all taxpayers includes $173,800 to finance the actuarial liability of the employee pension plan of the former municipality of Saint-Hubert, as established on December 31, Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,0 48 % ,5 46 % (2 892,5) Debt payable by a section of taxpayers (frontage or area) ,9 47 % ,6 47 % (1 515,3) Debt payable through a grant 3 106,0 5 % 4 055,7 7 % 949,7 Total Debt ,9 100 % ,8 100 % (3 458,1) On December 31, 2003, the borough had surpluses allocated to debt reduction for all taxpayers. Accumulated Surpluses Surplus on December 31, ,4 Changes during the 2003 financial year 1 (7 783,5) Surplus on December 31, ,9 1 See summary of Accumulated Surpluses on page

32 Neighbourhood Services Budget Forecasts Arrondissement de Saint-Lambert Le Moyne $ $ Regular Employees Non-unionized White Collar Blue Collar Total Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Saint-Lambert debt service Le Moyne debt service Total expenses of the borough

33 The Borough s Debt Secteur de Saint-Lambert Debt Service Cost All amounts are in thousands of dollars Variance Amount paid by grants 1 175, ,1 (11,7) Amount payable by a section of taxpayers (frontage or area) 234,7 222,7 (12,0) Amount payable by all taxpayers of the sector Amount recoverable through a tariff 0,0 0,0 0,0 Amount concerning evaluation 2 932, ,1 (258,2) Sub-total 2 932, ,1 (258,2) Total Debt Service 4 342, ,9 (281,9) Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,6 79 % ,5 80 % (2 091,1) Debt payable by a section of taxpayers (frontage or area) 2 053,6 6 % 1 896,1 6 % (157,5) Debt payable through a grant 5 637,4 15 % 4 775,5 14 % (861,9) Total Debt ,6 100 % ,1 100 % (3 110,5) Secteur de Le Moyne Debt Service Cost Variance Amount paid by grants 0,0 0,0 0,0 Amount payable by a section of taxpayers (frontage or area) 24,4 25,7 1,3 Amount payable by all taxpayers of the sector Amount recoverable through a tariff 18,5 22,9 4,4 Amount concerning evaluation 270,7 292,0 21,3 Sub-total 289,2 314,9 25,7 Total Debt Service 313,6 340,6 27,0 In 2005, the debt service assumed by all taxpayers includes $61,400 to finance the actuarial liability of the employee pension plan of the former municipality of Le Moyne, as established on December 31, Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities 954,8 78 % 837,1 76 % (117,7) Debt payable by a section of taxpayers (frontage or area) 274,9 22 % 257,2 24 % (17,7) Debt payable through a grant 0,0 0 % 0,0 0 % 0,0 Total Debt 1 229,7 100 % 1 094,3 100 % (135,4) Accumulated Surpluses Secteur de Saint-Lambert Surplus on December 31, ,8 Changes during the 2003 financial year 1 (453,9) Deficit on December 31, 2003 (241,1) Secteur de Le Moyne Surplus on December 31, ,4 Changes during the 2003 financial year 1 (131,9) Surplus on December 31, ,5 1 See summary of Accumulated Surpluses on page

34 Neighbourhood Services Budget Forecasts Arrondissement du Vieux-Longueuil $ $ Regular Employees Non-unionized White Collar Blue Collar Total Administrative Services Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Recreation, Culture, and Community Life Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Recreation, Culture, and Community Life Public Works Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Public Works Town Planning and Permits Remuneration Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Town Planning and Permits Total expenses for the allocation Fringe benefits Debt service Total expenses of the borough

35 The Borough s Debt Arrondissement du Vieux-Longueuil All amounts are in thousands of dollars. Debt Service Cost Variance Amount paid by grants 3 115, ,5 214,7 Amount payable by a section of taxpayers (frontage or area) 3 405, ,7 (348,8) Amount payable by all taxpayers of the sector Amount recoverable through a tariff 907,9 784,7 (123,2) Amount concerning evaluation , ,1 (537,8) Sub-total , ,8 (661,0) Total Debt Service , ,0 (795,1) In 2005, the debt service assumed by all taxpayers includes $956,700 to finance the actuarial liability of the employee pension plan of the former municipality of Longueuil, as established on December 31, Total Long-Term Debt on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers of the former municipalities ,0 70 % ,4 69 % (14 837,6) Debt payable by a section of taxpayers (frontage or area) ,9 18 % ,7 18 % (2 609,2) Debt payable through a grant ,8 12 % ,0 13 % (1 369,8) Total Debt ,7 100 % ,1 100 % (18 816,6) On December 31, 2003, the borough had a sink fund to pay part of the debt to all taxpayers. Accumulated Surpluses Surplus on December 31, ,1 Changes during the 2003 financial year 1 (1 170,5) Surplus on December 31, ,6 1 See summary of Accumulated Surpluses on page

36 Central Services Budget Forecasts Direction générale Regular Employees Non-unionized White Collar 3 5 Total $ $ Direction générale Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Direction générale Gestion du territoire Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Share Total Gestion du territoire Services aux citoyens Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Share Total Services aux citoyens Administrative Services Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administrative Services Total expenses

37 Central Services Budget Forecasts Direction des approvisionnements, des bâtiments et des équipements $ $ Regular Employees Non-unionized White Collar Blue Collar Total Administration and procurement Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Administration and procurement Buildings Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Buildings Equipment Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Government services Total Equipment Total expenses Direction des communications Regular Employees Non-unionized 5 5 White Collar 7 7 Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total expenses

38 Central Services Budget Forecasts Direction de l évaluation Regular Employees Non-unionized 4 5 White Collar Total $ $ Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Government services Total expenses Direction des finances Regular Employees Non-unionized White Collar Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Reimbursements to the Sinking Fund Share Total expenses Direction des ressources humaines Regular Employees Non-unionized White Collar 9 10 Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total expenses Direction des ressources informationnelles Regular Employees Non-unionized 8 7 White Collar Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Government services Total expenses

39 Central Services Budget Forecasts $ $ Direction des services juridiques Regular Employees Non-unionized White Collar Total Legal Services, City Clerk and Archives Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Share Total Legal Services, City Clerk and Archives Litigation Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Litigation Municipal Court Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Government services Total Municipal Court Risk Management Remuneration Fringe benefits Professional and administrative services Maintenance, leases and non-durable goods Total Risk Management Total expenses

40 Public Security Services Budget Forecasts $ $ Direction de la sécurité publique Regular Employees Non-unionized White Collar Police Total Departmental management Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total Departmental management Police Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Share Total Police Total expenses Direction de la sécurité incendie Regular Employees Non-unionized White Collar Firefighters Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Total expenses

41 Environment and Infrastructure Budget Forecast Direction de l aménagement et du développement du territoire $ $ Regular Employees Non-unionized 4 3 White Collar Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Grants to residents Total expenses Direction de l environnement Regular Employees Non-unionized 6 7 White Collar 4 8 Blue Collar Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Share Government services Total expenses Direction des infrastructures Regular Employees Non-unionized 7 9 White Collar Total Remuneration Fringe benefits Transport and communications Professional and administrative services Maintenance, leases and non-durable goods Government services Total expenses Note : In 2005, the Direction des infrastructures will be liable for the upkeep of the Parc régional de Longueuil. 41

42

43 Debt Service Charges, the Debt, and Accumulated Surpluses

44 Total Debt Service All amounts are in thousands of dollars Variance Amount paid by grants 6 990, ,2 831,1 Amount payable by a section of taxpayers (frontage or area) , ,0 628,4 Portion to as a whole Amount recoverable through a tariff 4 006, ,2 (94,5) Amount concerning evaluation , ,1 (1 610,4) Amount payable by the whole city (net of grants) 3 604, , ,5 Sub-total , ,4 Total Debt Service , , ,1 F municipalities) has been reduced by more than $1.6 million in Because of new development in the city, the debt service chargeable by area or by frontage has increased by $ 628,400 in The expenditures concerning all debts of a municipality mentioned in Article 8 continue to be financed by revenues raised exclusively within the former boundaries of the municipality, or within a part of that municipality. Any surpluses from such a municipality remains for the exclusive benefit of taxpayers within the limits of that municipality. Article 8 of the Charter of the. 44

45 Long-Term Debt by Method of Payment on December 31, 2003 Debt payable by all taxpayers 2 % Debt payable through a grant 7 % Amount payable by a section of taxpayers (frontage or area) 39 % Debt payable by each sector (before December 31, 2001) 52 % All amounts are in thousands of dollars. Long-Term Debt - on December 31, 2002 on December 31, 2003 Variance Debt payable by all taxpayers 3 509,7 1 % 8 857,6 2 % 5 347,9 Debt payable by each sector (before December 31, 2001) ,8 56 % ,1 52 % (17 796,7) Sub-total ,5 57 % ,7 54 % (12 448,8) Debt payable by a section of taxpayers (frontage or area) ,4 36 % ,8 39 % ,4 Debt payable through a grant ,8 7 % ,2 7 % (1 831,6) Total Debt ,7 100 % ,7 100 % (1 667,0) The expenditures pertaining to all debts of a municipality mentioned in Article 8 continue to be financed by revenues raised exclusively within the former boundaries of the municipality, or within a part of that municipality. Any surpluses from such a municipality remains for the exclusive benefit of taxpayers within the limits of that municipality. Article 8 of the Charter of the. 45

46 Progression of the Debt Per Sector (former municipalities) 2003 Financial Period All amounts are in thousands of dollars. Boucherville Greenfield Park Saint-Bruno Saint-Lambert 3 Brossard Le Moyne Saint-Hubert Vieux-Longueuil Total Debt on December 31, , , , , , , , , , ,7 Reimbursement Regular 6 492, , ,4 132, , , , , , ,4 Advanced ,9 879,1 36,7 2,9 877, ,4 92, ,9 0, ,1 Total reimbursement 7 551, , ,1 135, , , , , , ,5 Debt issued during this financial period 5 468, ,3 0,0 0,0 905, ,5 51,3 880, , ,5 Balance on December 31, , , , , , , , , , ,7 1 The debt does not include debts owed to a borough that is part of the because these have already been shown by the bond issuer. A debt incurred by a given sector may thus continue to be charged to another sector by virtue of an agreement that existed before the merger. 2 Generally speaking, advance payments are made to reduce the debt common to all taxpayers. 3 Including the MRC de Champlain s debt as of December 31,

47 Summary Surpluses Accumulated For the Period From January 1 to December 31, 2003 All amounts are in thousands of dollars. Boucherville Greenfield Park Saint-Bruno Saint-Lambert Brossard Le Moyne Saint-Hubert Vieux-Longueuil Total Surplus on December 31, , , ,6 300, , ,4 212, , , ,3 Variations of financial year 2003 Financing of the expenditures in fixed assets and assignments with the financial activities (1 018,7) (644,8) (116,6) (131,9) (157,9) (7 792,8) (453,9) (1 536,6) (9 126,0) (20 979,2) Transfert of sinking fund and the creation of the working capital 202,6 2,1 5,7 9,3 366,1 (2 500,0) (1 914,2) Results of the 2003 exercise , ,5 Surplus (deficit) on December 31, , , ,1 168, , ,9 (241,1) 4 475, , ,4 47

48

49 Three-year Capital Works Expenses Program

50 Three-year Capital Works Expenses Program Distribution by project category for 2005 Equipment 5 % Improvement of the management systems 3 % Town planning and development 28 % Buildings 20 % Revitalization and social housing 2 % Improvement of the infrastructures 42 % $ $ $ Town planning and development Improvement of the infrastructures Revitalization and social housing Buildings Equipment Improvement of the management systems Total The three-year capital expenditures program establishes investment priorities. Each project is individually assessed before it is authorized by the Municipal Council. The three-year capital expenditures program for reflects the continued development of several sectors, the preservation of infrastructures, and the emergence of new structuring poles. Potential investments for 2005 total $297 million. 70% of the projected investments are associated with the territory s development and infrastructure improvements. The territory s development budget is in large part earmarked for developers and sectors that benefit directly. All taxpayers will also benefit from the increased tax base and economies of scale. The revitalization of social housing will prevent the degradation of the city s building stock while providing a living environment respecting social solidarity. Over $6 million are budgeted for this item in Equipment replacement and acquisition, along with the upgrading of management systems, represent 9% of investments for 2005, ensuring the continuity of services to the population. 50

51 Capital Works Expenses Distribution by borough $ $ $ Boucherville Brossard Greenfield Park Saint-Bruno-de-Montarville Saint-Hubert Saint-Lambert Le Moyne Vieux-Longueuil Longueuil Total Capital Works Expenses 2005 Distribution by project category, by borough Longueuil Boucherville Brossard Greenfield Park Town planning and development Improvement of the infrastructures Revitalization and social housing Buildings Equipments Improvement of management systems Total Saint-Bruno- Saint-Hubert Saint-Lambert Vieux-Longueuil de-montarville Le Moyne Town planning and development Improvement of the infrastructures Revitalization and social housing Buildings Equipments Improvement of management systems Total

52

53 Tariffs and Taxation Rates

54 Property Taxes (per $100 evaluation) Boucherville General, by sector 0,948 1,002 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Total property tax rate 1,083 1,107 Tax on non-residential properties 1,100 1,160 Other Taxes and Tariffs Residential water tariff 199,00 $ 199,00 $ Residential garbage collection 109,00 $ 118,00 $ Water tax non-residential buildings 199,00 $ 199,00 $ Commercial garbage collection 109,00 $ 118,00 $ Non-residential water meter rate Tariff by 1,000 gallons Over 60,000 gallons 1,02 $ 1,02 $ Property Taxes (per $100 evaluation) Brossard General, by sector 1,049 1,158 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Total property tax rate 1,184 1,263 Tax on non-residential properties 1,030 1,084 Other Taxes and Tariffs Residential water tariff 40,00 $ 40,00 $ Non-residential water meter rate Tariff by 1,000 gallons 0 to 40,000 gallons 1,00 $ 1,00 $ 40,000 to 80,000 gallons 1,30 $ 1,30 $ 80,000 to 120,000 gallons 1,70 $ 1,70 $ 120,000 to 160,000 gallons 2,00 $ 2,00 $ 160,000 to 200,000 gallons 2,30 $ 2,30 $ Over 200,000 gallons 2,65 $ 2,65 $ Residential garbage collection 67,00 $ 77,00 $ Garbage Recycling and general expenses 18,00 $ 18,00 $ Non-residential water meter rate Tariff by 1,000 gallons 0 to 1,000,000 gallons 1,30 $ 1,30 $ 1,000,000 to 5,000,000 gallons 1,35 $ 1,35 $ Over 5,000,000 gallons 1,40 $ 1,40 $ Tax for the repair on the road network Per housing lots 14,00 $ 14,00 $ Residential fix 40,00 $ 40,00 $ Per parking space 14,00 $ 14,00 $ Commercial fix 40,00 $ 40,00 $ 54

55 Greenfield Park Property Taxes (per $100 evaluation) General, by sector 1,254 1,284 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Total property tax rate 1,389 1,389 Tax on non-residential properties 1,430 1,470 Other Taxes and Tariffs Residential water tariff 110,00 $ 110,00 $ Swimming pool 35,00 $ 35,00 $ Residential garbage collection 90,00 $ 90,00 $ Water tax non-residential buildings 130,00 $ 130,00 $ Commercial garbage collection 300,00 $ 300,00 $ Non-residential water meter rate Tariff by 1,000 gallons 1,55 $ 1,55 $ Borough tax Infrastructure repair and renewal 75,00 $ 75,00 $ Commercial (per square foot) 0,05 $ 0,05 $ Surtax on serviced vacant lots 0,695 $ 0,6945 $ Property Taxes (per $100 evaluation) Le Moyne General, by sector 1,223 1,201 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Debt service Actuarial liability of the employee pension plan 0,040 Total property tax rate 1,358 1,346 Tax on non-residential properties 1,120 1,208 Other Taxes and Tariffs Residential water tariff 102,00 $ 102,00 $ Swimming pool Above-ground 25,00 $ 25,00 $ In-ground 30,00 $ 30,00 $ Residential garbage collection 58,00 $ 58,00 $ Water tax non-residential buildings 107,00 $ 107,00 $ Commercial garbage collection 118,00 $ 118,00 $ Non-residential water meter rate Tariff per cubic metre Over 225 c.m./local and/or 185 c.m./housing 0,25 $ 0,25 $ Surtax on serviced vacant lots 0,679 $ 0,673 $ 55

56 Property Taxes (per $100 evaluation) Saint-Bruno-de-Montarville General, by sector 0,677 0,768 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Debt service Actuarial liability of the employee pension plan 0,024 Total property tax rate 0,812 0,897 Business Tax 7,03 % 7,87 % Other Taxes and Tariffs Residential water tariff 157,00 $ 157,00 $ Debt for the Immobilization of the aqueduct network 31,00 $ 31,00 $ Residential garbage collection 185,00 $ 185,00 $ Water cleansing Residential 63,00 $ 63,00 $ Water tax non-residential buildings 248,00 $ 248,00 $ Debt for the Immobilization of the aqueduct network 31,00 $ 31,00 $ Commercial garbage collection 185,00 $ 185,00 $ Wastewater treatment Non-residential 93,00 $ 93,00 $ Over 40,000 gallons (per 1,000 gallons) 0,95 $ 0,95 $ Non-residential water meter rate Tariff by 1,000 gallons Over 40,000 gallons 2,45 $ 2,45 $ Property Taxes (per $100 evaluation) Saint-Hubert General, by sector 1,461 1,485 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public security improvements 0,049 0,049 Debt service Actuarial liability of the employee pension plan 0,006 Total property tax rate 1,596 1,596 Tax on non-residential properties 1,140 1,177 Other Taxes and Tariffs Swimming pool Above-ground 30,00 $ 30,00 $ In-ground 50,00 $ 50,00 $ Residential garbage collection 76,00 $ 76,00 $ Commercial garbage collection 0,096 $ 0,096 $ Surtax on serviced vacant lots 0,798 $ 0,798 $ Regrouping of the agricultural lands per $ 100 evaluation 1,596 $ 1,596 $ minimum 100,00 $ 100,00 $ 56

57 Property Taxes (per $100 evaluation) Saint-Lambert General, by sector 1,270 1,408 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public Security improvements 0,049 0,049 Total property tax rate 1,405 1,513 Tax on non-residential properties 1,00 1,0794 Property Taxes (per $100 evaluation) Vieux-Longueuil General, by sector 1,510 1,520 Communauté métropolitaine de Montréal 0,034 0,036 Effect of creating the Agence métropolitaine de transport 0,052 0,020 Public Security improvements 0,049 0,049 Debt service Actuarial liability of the employee pension plan 0,020 Total property tax rate 1,645 1,645 Tax on non-residential properties 1,260 1,295 Other Taxes and Tariffs Non-residential water meter rate Tariff per cubic metre 0,1763 $ 0,1763 $ Non-residential untreated water meter rate Tariff by 1,000 gallons 0,1500 $ 0,1500 $ Surtax on serviced vacant lots 0,8225 $ 0,8225 $ Sanitary and stormwater 0,0433 $ 0,0433 $ 57

58 Examples of the Implementation of the Tax Rate and the Tariffs Impact on a Typical Single-family Dwelling Arrondissement de Boucherville Typical property value $ $ Property tax rate 1,083 1,107 Amount for property taxes 1 562,16 $ 1 596,78 $ Total for tariffs 308,00 $ 317,00 $ Total Tax bill 1 870,16 $ 1 913,78 $ 2200 $ 2100 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ variance $ 43,62 $ variance % 2,3 % variance per instalment (4) 10,90 $ The tax notice of an average single-family home in Boucherville has decreased by $15, for a 0.8% decrease in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore enjoying a $243 decrease in his tax burden, i.e. a 12.6% difference with his 2000 tax notice $ 1900 $ 1800 $ 1700 $ $ $ 2005 Indexed Indexé selon based l'ipc in the CPI Actual Réel Arrondissement de Brossard Typical property value $ $ Property tax rate 1,184 1,263 Amount for property taxes 1 498,59 $ 1 598,58 $ Total for tariffs 179,00 $ 189,00 $ Total Tax bill 1 677,59 $ 1 787,58 $ 1900 $ 1800 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ $ variance $ 109,99 $ variance % 6,6 % variance per instalment (4) 27,50 $ The tax notice of an average single-family home in Brossard has increased by $133, for an 8% increase in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore still enjoying a $63 decrease in his tax burden, i.e. a 3.8% difference with his 2000 tax notice $ 1600 $ 1500 $ 1400 $ $ Indexed Indexé based selon in l'ipc the CPI Actual Réel 58

59 Examples of the Implementation of the Tax Rate and the Tariffs Impact on a Typical Single-family Dwelling Borough of Greenfield Park Typical property value $ $ Property tax rate 1,389 1,389 Amount for property taxes 1 427,07 $ 1 427,07 Total for tariffs 275,00 $ 275,00 $ Total Tax bill 1 702,07 $ 1 702,07 $ variance $ 0,00 $ variance % 0,0 % variance per instalment (4) 0,00 $ The tax notice of an average single-family home in Greenfield Park has increased by $74, for a 4.5% increase in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore still enjoying a $119 decrease in his tax burden, i.e. a 7.3% difference with his 2000 tax notice $ 1900 $ 1800 $ 1700 $ 1600 $ 1500 $ $ 2000 Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ $ 2005 Indexed Indexé selon based in l'ipc the CPI Actual Réel Secteur de Le Moyne Typical property value $ $ Property tax rate 1,358 1,346 Amount for property taxes 1 184,05 $ 1 173,59 $ Total for tariffs 160,00 $ 160,00 $ Total Tax bill 1 344,05 $ 1 333,59 $ 1700 $ 1600 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ variance $ (10,46 $) variance % (0,8 %) variance per instalment (4) (2,62 $) 1500 $ $ The tax notice of an average single-family home in Le Moyne has decreased by $94, for a 6.6% decrease in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore enjoying a $262 decrease in his tax burden, i.e. an 18.4% difference with his 2000 tax notice $ 1300 $ 1200 $ $ 2005 Indexed Indexé selon based in l'ipc the CPI Actual Réel 59

60 Examples of the Implementation of the Tax Rate and the Tariffs Impact on a Typical Single-family Dwelling Arrondissement de Saint-Bruno-de-Montarville Typical property value $ $ Property tax rate 0,812 0,897 Amount for property taxes 1 171,98 $ 1 294,66 $ Total for tariffs 436,00 $ 436,00 $ Total Tax bill 1 607,98 $ 1 730,66 $ 2000 $ 1900 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ variance $ 122,68 $ variance % 7,6 % variance per instalment (4) 30,67 $ The tax notice of an average single-family home in Saint-Bruno-de-Montarville has increased by $33, for a 1.9% increase in six years. For the same period, the consumer price index in the Montreal region increased by 13.6%. The average taxpayer is therefore still enjoying a $198 decrease in his tax burden, i.e. an 11.7% difference with his 1999 tax notice $ 1700 $ 1600 $ 1500 $ $ $ 2005 Indexed Indexé based selon in l'ipc the CPI Actual Réel Arrondissement de Saint-Hubert Typical property value $ $ Property tax rate 1,596 1,596 Amount for property taxes 1 532,27 $ 1 532,27 $ Total for tariffs 76,00 $ 76,00 $ Total Tax bill 1 608,27 $ 1 608,27 $ 2000 $ 1900 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ variance $ 0,00 $ variance % 0,0 % variance per instalment (4) 0,00 $ 1800 $ $ The tax notice of an average single-family home in Saint-Hubert has decreased by $132, for 7.6% decrease in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore enjoying a $337 decrease in his tax burden, i.e. a 19.4% difference with his 2000 tax notice $ 1600 $ 1500 $ $ 2005 Indexed Indexé based selon in l'ipc the CPI Actual Réel 60

61 Examples of the Implementation of the Tax Rate and the Tariffs Impact on a Typical Single-family Dwelling Secteur de Saint-Lambert Typical property value $ $ Property tax rate 1,405 1,513 Amount for property taxes 2 798,79 $ 3 013,93 $ Total for tariffs 0,00 $ 0,00 $ Total Tax bill 2 798,79 $ 3 013,93 $ variance $ 215,14 $ variance % 7,7 % variance per instalment (4) 53,78 $ 3100 $ 3000 $ 2900 $ 2800 $ Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ $ The tax notice of an average single-family home in Saint-Lambert has increased by $457, for a 17.9% increase in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore assuming a $154 increase in his tax burden, i.e. a 1.2% difference with his 2000 tax notice $ 2600 $ 2500 $ $ Indexed Indexé based selon in l'ipc the CPI Actual Réel Arrondissement du Vieux-Longueuil Typical property value $ $ Property tax rate 1,645 1,645 Amount for property taxes 1 873,92 $ 1 873,92 $ Total for tariffs 20,04 $ 20,04 $ Total Tax bill 1 893,96 $ 1 893,96 $ variance $ 0,00 $ variance % 0,0 % variance per instalment (4) 0,00 $ The tax notice of an average single-family home in Vieux-Longueuil has decreased by $59, for a 3.0% decrease in five years. For the same period, the consumer price index in the Montreal region increased by 11.8%. The average taxpayer is therefore enjoying a $290 decrease in his tax burden, i.e. a 14.8% difference with his 2000 tax notice $ 2100 $ 2000 $ 1900 $ 1800 $ 1700 $ $ 2000 Evolution of the tax notice vs the CPI (consumer price index for the Montréal region) $ $ 2005 Indexed Indexé based selon in l'ipc the CPI Actual Réel 61

62 Published by the Direction des communications in collaboration with the Direction des finances November