1. Special Services Levy Municipal Presentation - April 30th, 2018

2. HOW DID WE END UP HERE? Timeline for Taxation
2015 -
Minimal Change
2016 -
Differential Mill Rate
2017 -
Differential Mill Rate
Special Service Levy
Deadline
2015 Council kept all old taxation agreements in place and all expenses were charged the same as 2014 and prior. So that meant that 2015 Fire costs were split 66 – 34 Rural & Town, the recreation facilities were totally the responsibility of the Town and other expenses were designated as per resolution of Council at the beginning of amalgamation.
2016 – Council posed the question – “If all taxpayers can use it, shouldn’t all taxpayers pay for it?” resulting in Protective Services (Fire & EMO) to be charged at large as well as Recreation costs at large. Differential mill was used for the first time – it showed as a line below the General Mill at Large on your tax statements.
2017 – basic backgrounding for Special Service levies began. Differential mill stayed in place.
2018 and forward – Unless Special Services are used, a General Mill will be the only way to raise funds within 4 years. General Mill works well if all properties are similar (ie Town properties) but less well if you have a large gap in assessment values (ie Town residential property to Rural resident
Differential Mill Rate is the ability to tax old Municipal Areas (RM & Town) at different rates Each year provided Council an opportunity to make changes for fairness for service
The way of Taxation is changing to provide relief for assessment increases

3. TAXATION Why Change? 2022 Deadline, Amalgamation & Costs of Services
Amalgamation Act allowed the Differential Mill for up to 8 years after Amalgamation but then the option is no longer allowed.
2022 Deadline - After 2022, only 2 options are open to the Municipality for Taxation - General Mill or Combo of General Mill & Special Service Levies
Costs of Services are increasing and cost recovery is a good option to see if the revenues are balancing the expenses or if other options need to be explored.
Special Service Levies are described as "The special service tax reflects the actual cost of providing the service and is levied each year as set out in the by-law."

4. THE OPTIONS Option A or B?
Option B
General Mill at Large
Standard approach - all rate payers aware of this system
Time efficient - simple to apply, all expenses covered by one taxation line
Charges more to higher assessed properties even if the services are the same
General Mill at Large &Special Service Levies
New approach - Unfamiliar to ratepayers
More Complex as different rolls/parcels may need different Levies
Charge is the same to each parcel since service is same to each property - not affected by assessment

5. WHY?
Council is proposing this option for a couple of different reasons
FAIRNESS - to insure that ALL USERS of a Service are charged the same for the service INVESTMENT - inspire people to invest in the Community by renovating their properties (with SS Levies, it is a flat charge and isn't dependent on assessment)
VISION - looking forward and seeing that assessments will not be going down, taxation needs to be flexible to deal with this issue
TRANSPARENCY - being able to show what expenses & revenues are in a simple and straightforward manner

6. EXAMPLES Urban with SS 1 & 2
Removal of the Garbage Collection fees from the Utility Billing quarterly
SPECIAL SERVICE LEVIES REMOVE THE EXPENSE THAT THEY ARE RECOVERING FROM THE GENERAL MILL.
Specialized Services that only a portion of the Urban ratepayers receive will be charged to the affected ratepayers instead of the whole Urban centre at large
Lower assessed houses that have always paid the minimal amount of property taxes
($250) will now see an increase in the GROSS taxes but may not see an increase in their NET taxes due to the Education Property Tax credit
As the cost of services go up, $100 for the year does not cover costs of the garbage pickup. And currently, curbside recycling isn’t even minimally covered by a monthly or quarterly charge. These charges are assigned to properties within Rossburn that have an active water connection as those properties will have people that require these services.

7. Special Service Levy #1 Charged to all Roll #s in Town
To recover costs of Snow Removal on all Town streets & Street Lighting of all streets
These items were judged to be beneficial to all properties as the services are the same to all properties whether or not a residence/business was located.
COST PER ROLL # IS $46.87.
SPECIAL SERVICE LEVIES EXPENSES ARE REMOVED FROM THE GENERAL MILL RATE.
But – “I don’t have a street light” or “Snow is never removed from the road at my house”. The service is consistent throughout the Town and dependent on levels of traffic for snow removal or number of lights on the street. Will some roads get cleared more often? Yes dependent on traffic meaning that Main Street is going to get plowed more often than a strictly residential street.

8. Special Service #2
Charged to any Roll # with an active water connection as of May 1st, 2018
To recover costs of road maintenance, garbage pickup, recycling pickup, public spaces grass cutting & weed control and recreation costs
The services listed are person dependent and consistent to each property. Whether or not the person(s) choose to use the service, it is available and costs are charged.
Recreation costs are facility costs and are a portion of the total costs. These facilities include Agri Rec, Skating Rink, Community Hall, Museum, Ukrainian National Home, Drop In Centre, Library, Marconi School Site, Mass Grave Site, the Lakes (Rossman, Arrow, Tokaryk, Gundy, Swystun or Patterson) and other heritage sites.
SPECIAL SERVICE LEVIES EXPENSES ARE REMOVED FROM THE GENERAL MILL RATE.
This is the levy that will affect lower assessed properties more than higher assessed properties. In an effort to be fair with servicing, Council would like to charge each property the exact same flat fee – as Public Works doesn’t provide a different service if you pay more or less taxes.

9. EXAMPLES Rural with SS 3 & 4 Beneficial for large assessment changes
People who receive the service or may benefit from the service pay for the service
More transparency as costs & revenues are disclosed

10. Special Services Levy #3
Charged to any Roll # with listed dwelling unit per Province of Manitoba Education Property Tax Credit Advance Listing as of May 1st, 2018
To recover costs of public spaces grass cutting & weed control and recreation costs
The services listed are person dependent and consistent to each property. Whether or not the person(s) choose to use the service, it is available and costs are charged. Public spaces grass cutting includes rural road ditches and public reserves/areas that the Municipality is responsible for.
Recreation costs are facility costs and are a portion of the total costs. These facilities include Agri Rec, Skating Rink, Community Hall, Museum, Ukrainian National Home, Drop In Centre, Library, Marconi School Site, Mass Grave Site, the Lakes (Rossman, Arrow, Tokaryk, Gundy, Swystun or Patterson) and other heritage sites.
SPECIAL SERVICE LEVIES EXPENSES ARE REMOVED FROM THE GENERAL MILL RATE.
Rural ditch maintenance has been a service the Municipality has provided for years. Normally included in General Expenses, Council has chosen to pull out the expense as it stays reasonably consistent throughout the years.

11. Special Services Levy #4
Charged to all Roll #s in Rural area
To recover costs of road maintenance on all Rural Roads & Ditch Maintenance of all roads
These items were judged to be beneficial to all properties as the services are the same to all properties whether or not a residence/business was located.
COST PER ROLL # IS $65.00.
SPECIAL SERVICE LEVIES EXPENSES ARE REMOVED FROM THE GENERAL MILL RATE.

15. TARGETS Fairness to All Ratepayers, Marketable Community
Same services =
same cost
Fairness to All Ratepayers:
Services can be charged to properties receiving that specific service
Reasonable Taxes
Creates opportunities
and new initiatives.
Marketable Community:

16. THE PLANS SERVICES PROPERTIES PLAN
Services that are provided to each parcel/property not dependent on assessment ie garbage pickup
PROPERTIES
Properties are assessed via different guidelines - Recreation charged on residences (person dependent) as compared to Highway Maintenance (area dependent)
PLAN
Plan states that this is not a new charge but rather a new taxation method. Levy is calculated as per the Plan.

17. Write, phone, email or stop by to discuss!
YOUR THOUGHTS?
Is it Fair? Do I, as the property owner, get that Service? Would I rather pay as a mill rate? or flat fee?
Your Concerns
Write, phone, or stop by to discuss!
Box 100, Rossburn, MB R0J 1V

18. THANK YOU