Province of Nova Scotia Service Nova Scotia and Municipal Relations
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1 v Province of Nova Scotia Service Nova Scotia and Municipal Relations STATEMENT OF ESTIMATES ( as prescribed by the Minister of Service Nova Scotia and Municipal Relations) FOR Municipality for the year ended March 31, 2016 I,, Treasurer of the Municipality do certify that this Statement of Estimates has been prepared in accordance with the Financial Reporting and Accounting Manual and is consistent with the budget approved by Council Municipality for the year ended March 31, 2016 that were approved by the Council on Date Treasurer
2 INDEX Schedule Page Calculation of Tax Rates A 3 Assessment Roll Summary B 4 Properties Subject to Special Tax Agreements of Legislation C 5 Properties Subject to Municipal By-Law C1 6 Properties Whose Tax or Grant Varies with Tax Rate D 7 Non-Consolidated General Operating Fund Estimates E 12 Non-Consolidated General Operating Fund Revenues F 13 Non-Consolidated General Operating Fund Expenditures G 15 Statement of Operations of The Water Operating Fund H 21 Statement of Operations of The Electric Operating Fund I Schedule of General Tax Rates and Other Rates J 19 Explanation of Variances In Standard Expenditures - Percentage Change K 21 Provincial Property Grant-in-Lieu: Show Section Hide Section Provincial Property Grant-in-Lieu - Schedule D1 - General D1 8 Provincial Property Grant-in-Lieu - Schedule D2 - Crown Land D2 9 Provincial Property Grant-in-Lieu - Schedule D3 - Supported Institutions D3 10 Provincial Property Grant-in-Lieu - Schedule D4 - Fire Protection D4 11 The Statement of Estimates is to be prepared in accordance with the regulations pursuant to the Municipal Government Act and the Municipal Grants Act. Instructions for the completion of the Statement of Estimates are contained in the Financial Reporting and Accounting Manual. Only cells that are highlighted in blue ( cells that are shaded, if this is being completed manually ) should be completed. All others are automatically calculated.
3 CALCULATION OF TAX RATES Schedule A Schedule A should be used to calculate and report tax rates as outlined in Section 72 of the Municipal Government Act. 1. Estimated expenditures 0 2. Minus revenue other than tax levy (exclude properties whose tax or grant varies with tax rate, Schedule D) 0 3. Plus/Minus net financing and transfers (Schedule E) (Note: This can be a positive or negative number.) 0 4. Tax levy (1 minus 2 plus/minus 3) 5. Total net taxable assessment (from Schedule B) 0 6. General tax rate (4 divided by 5) *7. Commercial tax rate ? Commercial taxable assessment (from Schedule B) 0 Commercial tax levy *8. Residential tax rate ? Residential taxable assessment (from Schedule B) 0 Residential tax levy 0 Total levy? Difference - Please explain * Steps 7 and 8 need be calculated separately only if council has determined to set a higher commercial tax rate than the rate shown in Step 6. If not, then the rate shown in Step 6 should be inserted for Steps 7 and 8. Page 3
4 ASSESSMENT ROLL SUMMARY Schedule B should be used to report select assessment information. Schedule B Column C Column D Column E Column F Column G RESIDENTIAL Taxable Value as Shown on Roll Changes (Enter as plus or minus) LESS: Properties Subject to Special Tax Agreements or Legislation LESS: Allowances or Losses on Appeals SUBTOTAL ADD: Properties Whose Tax or Grant Varies With Tax Rate Schedule D Net Taxable Assessment 1. Residential Property Resource property Total residential 0 - COMMERCIAL 4. Commercial property Total commercial 0-6. Total assessment 0 - (3 plus 6) should be taken from the Assessment Roll Summary attached to the Certified Roll. should include S.68 changes, known appeal court changes, etc. Column C is brought forward from Column C of Schedule C. Column F is brought forward from of Schedule D. Page 4
5 PROPERTIES SUBJECT TO SPECIAL TAX AGREEMENTS OR LEGISLATION Schedule C should include any properties whose taxes are reduced by special tax agreements or legislation. The assessed value shown on the roll should be shown in Column C. Any fixed payment made pursuant to the agreement, except full taxes, should be shown in Column E. (If any part of the property is subject to taxation at the regular tax rate, the relevant assessed value should be shown on Schedule D, in addition to showing the full assessed value on Schedule C.) Schedule C Page: 5 Column C Column D Column E Owner Authority Granted Assessed Value on the Roll Assessed Value X Tax Rate Actual Payment Commercial property Seasonal tourist property (a) 0 Total 0 Residential Total 0 Resource Total 0 GRAND TOTAL 0 (b) (a) Seasonal tourist property should be reported at 75% of the normal commercial rates in accordance with Section 72 (6A) of the Municipal Government Act. (b) Must equal line number Column C is carried forward to Column C of Schedule B.
6 PROPERTIES SUBJECT TO MUNICIPAL BY-LAW Schedule C1 should include properties of charitable or non-profit organizations whose taxes are reduced or exempted by municipal by-law, pursuant to Municipal Grants Act, Section 14 (1) (b). The assessed value shown on the roll should be shown in Column C. If area rates are paid by property owners, the actual payment should be added to line # on Schedule F. Municipalities are not required to report exempted area rates in Schedule C1. Section A - Please list all properties other than private forest and recreational land. Column C Column D Column E Column F Column G Owner Assessed Value on the Roll Exemption % Exempt Type Assessed Value x Tax Rate Actual Payment Total Exemption Commercial property Full 0 Total 0 0 Residential Residential 0 Total Resource Residential 0 Total 0 0 GRAND TOTAL Section B - Please list only private forest and recreational land. Column C Column D Column E Column F Column G Owner # of Acres Tax Rate Per Acre Exempt Type # of Acres x Tax Rate Per Acre Actual Payment Total Exemption Commercial property Full 0 Total 0 0 Residential Residential 0 Total Resource Residential 0 Total 0 0 GRAND TOTAL Schedule C1 Page: 6
7 PROPERTIES WHOSE TAX OR GRANT VARIES WITH TAX RATE Schedule D should be used to report the following: Schedule D Page: 7 i) all provincial properties, property of supported institutions and provincially occupied federal property in respect of which taxes or grants in lieu of taxes are paid equal to the full tax rate times the full assessed value or a fixed assessed value; ii) properties for which federal grants in lieu of taxes and some tax concessions are granted, which are based on a fixed value that differs from the assessed value times full tax rate. Provincial Grants? Residential Resource Supported Institutions Enter Details Enter Details Enter Details Total Residential and Resource: Total Residential, Resource and Supported Institutions: 0.00 Commericlal Enter Details 0.00 Total Commercial and Business Occupancy: 0.00 Crown Land Fire Protection Enter Details Enter Details Total: 0.00 Federal Government and Federal Agencies Column C Column D Owner Applicable Assessed Value Tax Rate Assessed Value X Rate Commercial property Total Residential Total Resource Total SUBTOTAL Allowance for federal property deduction 0 REVISED TOTAL is carried forward to Column F of Schedule B.
8 Provincial Property Grant-in-Lieu - Schedule D1 - General Fiscal Year: 2016 Municipality: Page 8 Column C Column D Column E Column F Column G Column H Column I Column J Location Description Owner AAN Leg Code Market Value Assessment Tax Rate Subtotal Area Rates Schedule D1 Total
9 Provincial Property Grant-in-Lieu - Schedule D2 - Crown Land Fiscal Year: 2016 Municipality: Page 9 Column C Column D Column E Crown Land Acreage Rate Subtotal Fire Protection (if applicable) Schedule D2 Total
10 Provincial Property Grant-in-Lieu - Schedule D3 - Supported Institutions Fiscal Year: 2016 Municipality: Page 10 Column C Column D Column E Column F Column G Column H Column I Column J Name of Institution Description Owner AAN Leg Code Market Value Assessment Tax Rate Subtotal Area Rates Schedule D3 Total
11 Provincial Property Grant-in-Lieu - Schedule D4 - Fire Protection Grant Fiscal Year: 2016 Municipality: Page 11 Column C Column D Column E Column F Column G Column H Location Description Owner AAN Leg Code Market Value Assessment Tax Rate Schedule D4 Total
12 NON-CONSOLIDATED GENERAL OPERATING FUND ESTIMATES Schedule E Schedule E should be used to calculate and report the estimates related to the calculation of tax rates and standard Estimated General Operating fund-psab Information used for Tax Calculation REVENUE Assessable property taxes Grants in lieu of taxes Services provided to other governments Sales of services Other revenue from own sources Unconditional transfers from other governments Conditional transfers from other governments or agencies Conditional transfers from other local governments TOTAL REVENUE EXPENDITURES General government services Protective services Transportation services Environmental health services Public health services Environmental development services Recreation and cultural services Education Extraordinary or special items TOTAL EXPENDITURES Net Revenue FINANCING AND TRANSFERS? Debenture and term loan principal installments ? Transfers from ( to ) own reserves, funds and agencies Other - Specify Other - Specify Change in fund balance Use of prior years' surpluses Funding of prior years' deficits Adjusted change in fund balance Please note that Amounts to be recovered from future revenues and Amounts to be recovered from reserve funds on hand should equal the reconciled amount on Schedule H, line number Page 12
13 Schedule F P1 NON-CONSOLIDATED GENERAL OPERATING FUND REVENUES Schedule F should be used to calculate and report the estimates of revenues related to the calculating tax rates and standard expenditures. Estimated General Operating fund-psab Information used for Tax Calculation REVENUE ASSESSABLE PROPERTY TAXES Assessable property Residential Commercial Commercial property Based on special tax agreements or legislation Resource Taxable assessments Recreation property tax Forest property tax ( less than 50,000 acres ) Forest property tax ( 50,000 acres or more ) Area Rates and special assessments - Comm/Res Area rates and special assessments - Commercial Area rates and special assessments - Residential Subtotal Business Property Based on revenues - Aliant Nova Scotia Power Inc. - Grant in lieu of taxes Nova Scotia Power Inc. - HST rebate Subtotal Other Taxes Deed transfer tax Other - Specify Subtotal TOTAL TAXES GRANTS IN LIEU OF TAXES? Federal government ? Federal government agencies Provincial government? Provincial property and property of supported institutions Crown timber lands Fire protection Wind farm Subtotal Provincial government agencies Nova Scotia Liquor Corporation Other - Specify Subtotal TOTAL GRANTS IN LIEU OF TAXES SERVICES PROVIDED TO OTHER GOVERNMENTS SALES OF SERVICES Sale of service ( excluding transit ) Sale of service ( transit Only ) TOTAL SALES OF SERVICES Page 13
14 NON-CONSOLIDATED GENERAL OPERATING FUND REVENUES (CONTINUED) Schedule F P2 Schedule F should be used to calculate and report the estimates of revenues related to the calculating tax rates and standard expenditures. Estimated General Operating fund-psab Information used for Tax Calculation OTHER REVENUE FROM OWN SOURCES Licenses and permits Fines Rentals Concessions and franchises Return on investments Penalties and interest on taxes Revenue collected for other Governments/ Agencies Less: transmission of revenue collected for other Government / Agencies (Must be Negative ) Miscellaneous TOTAL OTHER REVENUE FROM OWN SOURCES UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS Federal government Provincial government Service Nova Scotia and Municipal Relations Municipal Grants Act - Equalization Municipal Government Act - Farm property acreage Other - Specify Subtotal Other provincial Resource Recovery Fund Board Other - Specify Other local governments - Specify Subtotal TOTAL UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS CONDITIONAL TRANSFERS FROM FEDERAL OR PROVINCIAL GOVERNMENTS OR AGENCIES Federal government Federal agency - CMHC Provincial government Provincial agency TOTAL CONDITIOAL TRANSFERS FROM FEDERAL OR PROVICIAL GOVERNMENTS OR AGENCIES CONDITIONAL TRANSFERS FROM OTHER LOCAL GOVERNMENTS TOTAL REVENUE Page 14
15 NON-CONSOLIDATED GENERAL OPERATING FUND EXPENDITURES Schedule G P1 Schedule G should be used to calculate and report the estimates of expenditures related to the calculating tax rates and standard expenditures; this excludes any capital expenditures, capital grants ( capital area rates ) or transfers or reserves Estimated General Operating fund-psab Information used for Tax Calculation EXPENDITURES General government services Transfers to assessment services ? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Other general government services Amortization Subtotal Protective services Police protection Transfer to correctional services Other law enforcement Fire protection ? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Emergency measures Amortization Other debt charges Valuation allowances Protective inspections Other protective services Subtotal Transportation services Public transit ? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Amortization Other debt charges Valuation allowances Other transportation services Environmental health services Transfer to the capital reserve for solid waste landfill closure/post-closure costs Subtotal Other current expenditures for solid waste landfill costs ? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Amortization Other debt charges Valuation allowances Other environmental health services Subtotal Page 15
16 NON-CONSOLIDATED GENERAL OPERATING FUND EXPENDITURES (CONTINUED) Schedule G P2 Schedule G should be used to calculate and report the estimates of expenditures related to the calculating tax rates and standard expenditures; this excludes any capital expenditures, capital grants ( capital area rates ) or transfers or reserves Estimated General Operating fund-psab Information used for Tax Calculation Public Health Services Deficit of Regional Housing Authority ? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Amortization Other public health services Subtotal Environmental Development Services? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Amortization Other environmental development services Subtotal Recreation and Cultural Services? Interest on short-term and long-term debt Amount expensed or amount of cash paid for interest 0 Amortization Other recreation and cultural services Subtotal Education Extraordinary or special items (please explain) TOTAL EXPENDITURES Page 16
17 STATEMENT OF ESTIMATE NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE WATER OPERATING FUND Schedule H 2015/ /2015 Budget Budget OPERATING REVENUE Metered sales Flat rate sales Fire protection Sprinkler service Sales to other utilities Other operating revenue OPERATING EXPENDITURES Source of supply Power and pumping Water treatment Transmission and distribution Administration and general Depreciation Taxes Other operating expenditures OPERATING PROFIT NON-OPERATING REVENUE Interest on depreciation fund Grants from Province of Nova Scotia Land rights Amortization of deferred assistance Transfer from depreciation fund for repayment of principal on capital debt Other - Specify NON-OPERATING EXPENDITURES Debt charges Principal Interest Interest on temporary borrowings Capital expenditure out of operations Other - Specify EXCESS OF REVENUE OVER EXPENDITURES FOR UARB PURPOSES SURPLUS (DEFICIT) BEGINNING OF YEAR SURPLUS (DEFICIT) END OF YEAR Page 17
18 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE ELECTRIC OPERATING FUND Schedule I 2015/ /2015 Budget Budget REVENUE Operating Domestic service Commercial service General service Street lighting Service connections and other fees Other Non-Operating Interest Other TOTAL REVENUE EXPENDITURES Operating Power purchased Power production Substations Transmission and distribution Administration Depreciation Taxes Other Non-Operating Debt charges Interest Principal Capital out of revenue Other TOTAL EXPENDITURES EXCESS OF REVENUE OVER EXPENDITURES FOR UARB PURPOSES SURPLUS (DEFICIT) BEGINNING OF YEAR Dividends Transfers to other funds SURPLUS (DEFICIT) END OF YEAR Page 18
19 Schedule J STATEMENT OF ESTIMATES SCHEDULE OF GENERAL TAX RATES AND OTHER RATES Page 19 Schedule J is a new schedule added in the 2015/16 fiscal. This schedule has been implemented to collect more detailed tax rate information for publishing on the Department of Municipal Affairs website to better inform the reader. General commercial and residential tax rate are linked to Schedule A, and respectively so once they are entered on Schedule A, they will appear on this schedule. If your municipality has 10 or less area rates, please enter each one with a description (i.e. type of area rate) below. If your municipality has more than 10 area rates, please enter on through each type of area rate that may be applied, the dollar value range, and what the service is for. See the example reference below. If your municipality has flat/uniform annual charges, please list these items on through Please provide the amount of deed transfer tax charged by your municipality. If the amount is zero, please enter "0" in the space provided. General Tax Rate Column D Description Rate Additional Comments General Commercial 0 General Residential 0 Area Rates - Only use this section if your municipality has 10 or less Area Rates Column D Description Rate Additional Comments Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rate # Area Rates - Only use this section if your municipality has more than 10 Area Rates Column C Column D Example for reference Description Lowest Rate Highest Rate Additional Comments Various areas within our town are charged a Fire Hydrant rate between.02 cents and.05 cents for fire hydrant costs. Area Rate Type Area Rate Type Area Rate Type Area Rate Type Area Rate Type Area Rate Type Area Rate Type Area Rate Type
20 Area Rate Type Area Rate Type Flat/Uniform Charge - enter any uniform annual rates charged by your municipality Column D Description Annual Charge Additional Comments Flat/Uniform Charge Flat/Uniform Charge Flat/Uniform Charge Flat/Uniform Charge Flat/Uniform Charge Deed Transfer Tax - enter the amount of deed transfer tax charged by your municipality. If your municipality does not charge deed transfer tax, please enter "0" Column D Description % Charged Additional Comments Deed Transfer Tax Page 20
21 EXPLANATION OF VARIANCES IN STANDARD EXPENDITURES - PERCENTAGE CHANGE Standard Expenditures are required for the calculation of the equalization grant for each municipality. The Municipal Grants Act (MGA) Section 12 prescribes the components of estimated standard expenditures as shown in the table below. If you need detailed information on Standard Expenditures, please refer to the Municipal Grants Act Section 12. Schedule K is a new schedule added in the 2015/16 fiscal. It allows your municipality to explain the change in standard expenditures from prior year to current year. Please note comments are required for the items with an increase or decrease of 5% or more AND $5,000. If comments are not provided for variances outside the threshold, the system will return an error upon submission. Column C Column D Column E Information Used For Tax Calculation Standard Expenditures Current Year Police Protection Standard Expenditures Prior Year Percentage Change Comment Fire Protection Other Transportation Services Transfer To The Capital Reserve For Solid Waste Landfill Closure/Post-Closure Costs Other Current Expenditures For Solid Waste Landfill Costs Other Environmental Health Services (See Note 1) Note 1 - As per the Municipal Grants Act Section 12 (2) (d), only 50% of Environmental Health Services are included in the calculation of Standard Expenditures. Schedule K Page 21
Province of Nova Scotia Service Nova Scotia and Municipal Relations
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