2013 Budget Presentation Public Council Meeting December 17, 2012

2013 Budget Presentation

Public Council MeetingDecember 17, 2012

2013 City of Côte Saint-Luc Budget 2

Budget Process Determine guiding principles and budget

priorities Project salaries and employer contributions Project expenditures by category/program Project expenditures by line item Project Agglo “quote part” Project tax revenues and other revenues Meeting with Councillor(s) responsible for

portfolio(s) to review department budget Meeting with Council to review global budget Adoption of operating and capital expenditure

budgets


Guiding Principles Ensure balance between revenues and expenditures Ensure property tax increases will not exceed the rate

of inflation for CSL local services. Ensure long-term financial viability of the City Maintain and lower the cost of debt service over the

long term ensuring that the debt service ratio is in line with that of other cities

To meet the growing needs of residents, the budget building process must ensure efficiency, and the budget monitoring process must ensure a City-wide commitment for controlling costs

All investment in capital projects which incur long-term debt are justified through a business analysis on a case-by-case basis


Operating BudgetLocal vs. Agglomeration Services

Local ServicesCity of Côte Saint-Luc

Administration Public works Road and water infrastructure

maintenance Waste management – collection

and transport (Recycling, organic and refuse)

Public safety and security and EMS Recreation Library Aquatic and Community Center

(ACC) Debt service/CMM

Agglomeration Services

City of Montreal

Police Fire Municipal court Municipal Evaluation Public transportation Water treatment and distribution Emergency 911 centre Social housing


2013 Budget – Overview Third year of 3 year roll: 2011-2012-2013

Average Evaluation Increase:Residential 10,5% and Non-residential 17,2%

Total increase in Budget Expenses including Agglo and Local +3.22%

Tax Revenues +4.40%

Average increase in taxes for single family home +1.32%

2013 Capital works fiscal year focusing on water infrastructure, road reconstruction and various parks


Property/Water Tax Increase/(Decrease)Example Average Residential Property (Single family, condominium, Duplex)

Example of a tax bill for an average single family home with a value of $471,800

2013 2012 2011

Combined Combined Combined

Property evaluation for taxation purposes $471,800 $456,670 $441,480

Tax rates per $100 of property evaluation:General tax rate 1.2069 1.2293 1.2363

Special Tax - Water Reserve 0.0577 0.0600 0.0600

1.2646 1.2893 1.2963

Total taxes $5,965 $5,887 $5,722

Increase/(decrease) in taxes $78

Percentage taxes increase/(decrease) 1.32%


Summary of RevenuesBudget Budget Budget2013 2012 2011

Revenues from taxes $55,297,372 $52,965,033 $51,230,720 *1

Revenues from tariffs - 1,000 *2Revenues from local improvement taxes 140,842 443,000 381,660 Compensation "In-lieu of taxes" 1,867,500 2,000,000 1,785,000 *3Other revenues 7,928,100 7,791,820 5,815,450

Total Revenues 65,233,814 63,199,853 59,213,830

Increase over prior year 3.22% 6.73%

*1 - Local and Agglomeration *2 - Blue recycling bins*3 - Provincial government buildings - schools and hospitals


Estimated Revenues from Taxes

Budget Budget Budget2013 2012 2011

Residential properties $35,486,048 $35,507,142 $34,576,880Apartments 6+ units 8,296,458 8,120,414 7,808,230 Vacant land Note 1 910,872 309,119 239,610 Non-residential properties Note 2 7,445,736 5,960,968 5,954,230 Water reserve 3,308,258 3,367,390 3,246,720 Municipal tax provision (150,000) (300,000) (594,950)

Total 55,297,372 52,965,033 51,230,720


Note 1: Increase due to vacant land properties in Cavendish Mall developmentNote 2: Increase in part ($747,281) due to new 100% non-residential taxes for railway companies


Other Revenues - DetailsBudget Budget Budget2013 2012 2011

Interest revenues $661,000 $410,000 $410,000Recreational and cultural activities 1,432,500 1,322,000 1,109,700Transfer duties 2,000,000 2,000,000 1,600,000Fines and costs 450,000 475,000 475,000Services rendered by Public Works 102,000 95,500 95,500Services rendered by EMS/PS 70,000 75,300 75,300Water rechargeable connections 20,000 25,000 25,000Proceeds from disposal of land/lanes 490,000 65,000 210,000Revenues from Park Tax 0 0 400,000Government grants 1,555,800 795,020 833,000Aquatic and Community Centre 671,000 375,000 214,450Miscellaneous revenues Note 1 475,800 2,154,000 367,500

Total 7,928,100 7,791,820 5,815,450


Note 1: Decrease due to adjustments made to insurance recoveries and QST on commercial activities

10

Revenue BreakdownRevenue Breakdown

84.7%

0.2%

2.9%

12.2%

Revenue from taxes

Revenue from localimprovement taxesCompensation in lieu oftaxesOther revenues

84.7%

0.2%

2.9%

12.2%

2013 City of Côte Saint-Luc Budget


Summary of Local Expenditures


General Administration $9,244,702 $8,217,847 $7,930,106Public Safety (Public Security/EMS/vCOP) 1,294,241 1,274,960 1,218,600 Public Works 9,130,876 8,582,099 8,415,284 Environmental Services 4,527,328 4,671,510 4,433,400 Recreation and Culture 3,782,071 3,548,000 3,729,500 Library 2,891,146 2,639,553 2,725,730 Aquatic and Community Centre 2,203,456 1,650,000 490,000 Sub-Total 33,073,820 8.14% 30,583,969 5.67% 28,942,620

5,208,537 -11.04% 5,855,149 33.2% 4,394,550

Total Local Expenditures 38,282,357 5.06% 36,439,118 9.30% 33,337,170


Note 1: see slide 23 for details

CMM, Debt Service, Financing Costs Note 1


Summary of Agglomeration Apportionment


General $24,088,348 $23,730,350 $23,042,960Water - residual water services 1,199,160 1,370,515 1,460,810Water Reserve 1,381,920 1,420,248 1,200,390First Responders Note 1 - - - Arterial Roads - 2006-2008 debt 58,062 60,191 62,320Capital Investment Projects - TECQ 223,967 179,431 110,180Financing 2009 anticipated deficit - - - Total Fixed Apportionment 26,951,457 0.71% 26,760,735 3.42% 25,876,660

Water Purchase Note 2 779,736 854,828 883,000 Total Variable Apportionment 779,736 -8.78% 854,828 -3.19% 883,000

Total Apportionment 27,731,193 27,615,563 26,759,660


Note 1: Côte Saint-Luc is exempt from paying the First Responders apportionmentNote 2: Paid through local budget based on actual consumption from J anuary 1 to December 31


Local ExpendituresGeneral Administration


City Council $334,194 $326,636 $333,750 Finance 654,530 632,533 735,590 General Counsel & Purchasing 331,343 375,985 252,040 City Manager 383,418 212,406 345,600 Information Systems 560,387 425,438 516,540 Communications 433,830 408,110 384,950 Legal Services / City Clerk 302,561 333,255 369,180 Human Resources 413,985 434,914 448,560 Undistributed Administration Note 1 1,060,600 729,000 725,450 Employer's Contribution 4,092,400 4,033,700 3,495,400 Building Maintenance - City Hall 263,463 255,160 248,250 City Planning & City Inspection Note 2 413,991 50,710 74,796

Total Expenditures 9,244,702 8,217,847 7,930,106


Note 1: Includes expenses for municipal elections - November 2013Note 2: City Planning Services transferred from Public Works section


Local ExpendituresPublic Safety (Public Security, EMS,

vCOP) Budget Budget Budget2013 2012 2011

Emergency Medical Services / Public $1,254,241 $1,232,960 $1,176,600Security and vCOPBuilding Maintenance 40,000 42,000 42,000




Local ExpendituresPublic Works


Administration Note 1 $1,338,248 $1,162,355 $1,082,410 Urban Development Note 2 397,533 680,960 768,994 Building Maintenance 874,840 800,950 788,360 Road Services 594,188 622,170 701,040 Vehicle Maintenance 1,223,653 1,277,980 1,328,600 Snow Removal 2,558,908 2,258,420 1,997,540 Street & Traffic Lights 301,000 298,000 301,200 Parks & Green Areas 1,842,506 1,481,264 1,447,140



Note 2: City Planning Services transferred to General Administration sectionNote 1: The overtime bank for blue collars is budgeted in Administration and allocated to accounts during the


Local ExpendituresEnvironmental Services


Debt Repayment $574,496 $568,422 $579,107Water Purchase - Agglomeration Apportionment 779,800 854,828 883,799 Water Infrastructure (Service and Repairs) 1,940,000 1,960,000 1,758,814 Sewers Maintenance 5,800 5,800 7,800 Garbage Removal/Recycling 1,197,232 1,257,460 1,178,880 Water Network - Reimbursements 30,000 25,000 25,000


Increase over prior year -3.09% 5.37%


Local ExpendituresRecreation and Culture


Administration $814,550 $768,000 $795,000 Aquatic and Community Centre Note 1 2,203,456 1,650,000 490,000 Building Maintenance - Recreation/Gym 223,000 203,000 195,000 Gym Expenses 53,900 59,000 183,000 Arena Operations 844,190 795,000 801,000 Skating Rink Activities 70,998 70,000 67,000 Parkhaven Pool Activities 290,200 240,000 262,000 Tennis Club 149,650 148,000 147,000 Parks/Playgrounds Activities 655,000 623,000 559,000 Building Maintenance - Park Chalets 104,600 133,000 131,360 P.E. Trudeau/Kirwan Parks Maintenance 182,983 150,000 147,000 Senior Services 25,000 20,000 197,140 Special Events 78,000 63,000 65,500 Social Cultural Activities 290,000 276,000 179,500



Note 1: A portion of the increase in expenses will be offset by an increase in revenues


Local ExpendituresEleanor London Côte Saint-Luc Public Library


Library Services $2,591,150 $2,378,218 $2,541,430Library ACC Express $110,996 $82,095Building Maintenance 189,000 179,240 184,300


Increase over prior year 9.53% -3.16%


Local ExpendituresCMM, Debt Service and Financing Costs


Contribution C.M.M. $477,000 $481,900 $536,909Interest/Financing Payments 2,034,895 2,300,454 1,966,406Capital Repayments 3,444,400 3,698,966 2,447,302Reimbursements of Capital Repayments -500,970 * -626,171 Appropriation from Operating Surplus -246,788 -556,067


Increase over prior year -11.04% 33.24%

* Note: Annual Provincial government reimbursement for ACC borrowing

20

Expenditures BreakdownExpenditure breakdown

2.0%

14.0%

6.9%

5.8%

4.4%3.4%

8.0%

41.3%

14.2%

Administration

Public Safety

Public Works

Environmental Services

Recreation

Library

Aquatic and Community Center

Debt service / CMM

Agglomeration

14.2%2.0%

14.0%

6.9%

5.8%

4.4%

3.4%

8.0%

41.3%


Operating Budget Summary


Total Revenues Note 1 $65,233,814 3.22% $63,199,853 6.73% $59,213,830

Total Local Expenditures and 38,282,357 5.06% 36,439,118 9.30% 33,337,170

appropriations

Total Agglomeration Apportionment 26,951,457 0.71% 26,760,735 3.42% 25,876,660

Surplus/(Deficit) - - -

Note 1: Local and Agglomeration revenues


Operating Budget

Municipal Property and Water Reserve Tax

Rates


Côte Saint-Luc

Property Evaluation

- the average property evaluation in Côte Saint-Luc increased by 11,2%

- the average residential property evaluation in Côte Saint-Luc increased by 10,5%

Example of three-year averaging for municipal taxation purposes:

Property evaluation on January 1, 2010 $426,320Property evaluation in 2013 $471,800Property evaluation increase $45,480 / 3 years up 10.5%

Three-year averaging Annual Increase Taxable EvaluationYear 1 - 2011 $15,160 $441,480Year 2 - 2012 $15,160 $456,640Year 3 - 2013 $15,160 $471,800

Average ResidentialProperty(Single family, condominium, Duplex)


Côte Saint-LucMunicipal Property Tax Rates

2013 2012 2011


Residential properties 1.2069 1.2293 1.2363

Special Tax - Water/Roads Reserve 0.0577 0.0600 0.0600

1.2646 1.2893 1.2963

Apartments 6+ units properties 1.4483 1.4752 1.4836


1.5060 1.5352 1.5436

Vacant land 2.4138 2.4586 2.4726

Non-residential /Industrial properties 4.5621 4.6468 4.7907


5.3471 5.4568 5.6007

Combined = Local and Agllomeration


Property/Water Tax Increase/(Decrease)Example Average Residential Property (Single family, condominium, Duplex)

Example of a tax bill for an average single family home with a value of $471,800

2013 2012 2011


Property evaluation for taxation purposes $471,800 $456,670 $441,480

Tax rates per $100 of property evaluation:General tax rate 1.2069 1.2293 1.2363

Special Tax - Water Reserve 0.0577 0.0600 0.0600

1.2646 1.2893 1.2963

Total taxes $5,965 $5,887 $5,722

Increase/(decrease) in taxes $78

Percentage taxes increase/(decrease) 1.32%

2013 Budget Presentation Public Council Meeting December 17, 2012

Documents

Transcript of 2013 Budget Presentation Public Council Meeting December 17, 2012