City of Fredericton...For 2018, Fredericton’s overall Municipal Tax Effort was 4.6%. This means that for the average residential unit 4.6% of their household income pays for municipal

City of Fredericton

[2019 ANNUAL BUDGET] City of Fredericton 2019 General Fund Budget including Non-tax Revenue, General Revenue from Property Taxes and the Community Funding and Equalization Grant, Service Based Expenditures, Community and Strategic Partner Capital Grants, Capital Expenditures, Debt Service Costs, and estimates of Asset Depreciation at Fair Market Value for 2019. This budget is presented by the eight (8) Program Results areas.

2019

GOVERNANCE & CIVIC ENGAGEMENT

Responsible and responsive; Vision, leadership, decisions

ECONOMIC VITALITY

A strong, resilient and growing economy

ENVIRONMENTAL STEWARDSHIP

A Clean, Green Community: Water, Land and Air

LIVABLE COMMUNITY

A Vibrant Inclusive, Well-planned, Connected and Active Community

Safe, accessible options for movement in and around the community

MOBILITY

A safe and secure community

PUBLIC SAFETY

SUSTAINABLE INFRASTRUCTURE

Infrastructure ready for service at a cost we can afford

CORPORATE EFFICIENCY

Efficient, Effective and Responsive Internal Services

CONTENTS Section I – General Fund

Council’s Vision, Priorities and Approach for the 2019 budget ..................................................................................... 1

Balanced Budget Based on Principles ............................................................................................................................ 2

Figure 1: Principles of maximizing value ................................................................................................................ 2

Affordability ............................................................................................................................................................... 3

Chart 1: Comparison of increases in market assessments to inflation .............................................................. 3

Chart 2: Slowing tax base revenue growth from market assessments and new construction .............................. 3

Municipal Tax Effort............................................................................................................................................... 4

Tax Effort by Household Income ........................................................................................................................... 4

Tax Effort by Housing Type .................................................................................................................................... 4

Table 1.Comparison of average annual New Brunswick municipal water and sewer rates .............................. 5

Strategies to maintain reasonable residential property tax effort ........................................................................ 5

Corporate Strategy ........................................................................................................................................................ 6

Corporate Strategy Results .................................................................................................................................... 6

Managing the workforce ....................................................................................................................................... 7

Chart 5: Full Time Equivalent Employees - City of Fredericton 2003 – 2019 ......................................................... 7

Innovation & Efficiency .......................................................................................................................................... 8

Chart 7: $9.2 Million Annual Recurring Savings .................................................................................................... 8

$930,267 Saved in 2019 ......................................................................................................................................... 8

Public Value ............................................................................................................................................................... 9

Budgeting for Results ............................................................................................................................................. 9

Maximize Value for Money .................................................................................................................................... 9

Flexibility .................................................................................................................................................................... 9

Debt and One-Time Capital ................................................................................................................................. 10

Debt Principles ..................................................................................................................................................... 10

Sustainability ........................................................................................................................................................... 11

2019 Focused Service Improvements & Enhancements ..................................................................................... 12

Results areas funded from General Revenue .............................................................................................................. 13

General Fund Budget Summary ................................................................................................................................... 14

2019 General Fund Revenue & Expenditures - Presented By Results Area ................................................................. 15

Detailed Service Costing By Result Area ...................................................................................................................... 18

General Fund Budget Expenditures by Category ......................................................................................................... 22

Personnel Budget by Department ........................................................................................................................... 23

Summary of Expenditure Changes........................................................................................................................... 23

2019 Capital Budget .................................................................................................................................................... 24

General Fund Tangible Capital Asset Values and Infrastructure Deficit .................................................................. 25

General Fund Long-term Financial Plan and Capital Policies ................................................................................... 26

Capital Budget Funding Allotment & Allocation ...................................................................................................... 27

General Fund Capital Budget Annual Comparison .................................................................................................. 28

General Fund Capital Budget Annual Policy Target Comparison ............................................................................. 28

Capital Budget by Results Area ................................................................................................................................ 29

Capital Budget Result Area Detailed Projects .......................................................................................................... 29

Capital Budget – Debt Service Cost by Results Area ................................................................................................ 33

Non-tangible Capital Included in the Service Based (Operating) Budget ................................................................ 34

Non-tangible Capital to be Included in the Service Based (Operating) Budget ................................................... 34

Non-tangible Capital – Continued ....................................................................................................................... 35

2019 Grants ................................................................................................................................................................. 36

2019 Grants and Contributions ............................................................................................................................... 37

2019 Approved Strategic Partner Capital Grants Summary .................................................................................... 38

Strategic Partner Capital Grant – 2019 Evaluation Scoring Grid ............................................................................. 39

2019 Approved Community Funding Summary ....................................................................................................... 40

2019 Community Funding Grants Detail ................................................................................................................ 41

2019 Revenue .............................................................................................................................................................. 43

2019 General Revenue ................................................................................................................................................ 44

General Fund Budget Dollar – Where It Comes From ............................................................................................. 44

Summary of Revenue Changes ................................................................................................................................ 44

Financial Impact ....................................................................................................................................................... 45

2019 Revenue Changes............................................................................................................................................ 47

2019 Non-Tax Revenue Rate Changes ..................................................................................................................... 52

2019 Community Funding Equalization Grant as % of Budget ................................................................................ 54

2019 Community Funding Equalization Grant ......................................................................................................... 55

2019 Community Funding Equalization Grant Trend .............................................................................................. 56

2019 Unconditional Grant Comparison between Cities .......................................................................................... 57

2017 - 2019 Unconditional Grant Comparison between Cities ............................................................................... 58

3 Cities Community Funding Equalization Grant Per Capita Comparison ............................................................... 59

2019 Explanation of Community Funding & Equalization Grant ................................................................................. 60

Province of New Brunswick Community Funding & Equalization Grant ................................................................. 60

The Core Funding Component ......................................................................................................................... 60

The Equalization Component........................................................................................................................... 60

The Equalization Component – Elements ........................................................................................................ 60

The Equalization Component – Standard Expenditure .................................................................................... 60

2019 GFEG for NB Cities .................................................................................................................................. 61

News Release ............................................................................................................................................................... 61

Section II – Property Tax Information .......................................................................................................................... 62

Section III – Utility Fund (Water and Sewer) ............................................................................................................... 88

Section IV – Council Resolutions .................................................................................................................................. 98

COUNCIL’S VISION, PRIORITIES AND APPROACH FOR THE 2019 BUDGET "An inspired City with a sense of community, fostering innovative development, active living and a social, environmental and fiscal conscience" - 2016 Fredericton City Council Vision

In 2016, the Strategic and External Relations Standing Committee of Council facilitated a vision and priority setting session for the newly elected Fredericton City Council. The following were areas of focus that Council identified as key priority mandates throughout the four year term of Council:

• Make Fredericton the “City of Choice” for new residents & businesses;

• Increased focus and investment in Livable Community outcomes;

• Focus on sport and cultural tourism and alignment with City assets;

• Responsible spending with safe and secure infrastructure; and

• Strengthen alignment between Council’s decision making process and completed strategic and master plans

• In the 2019 budget planning process, City Council demonstrated a strong preference for a systematic approach to achieving the City’s vision. That approach includes the following four key elements:

1. Effective planning

• Long-term financial plan and financial forecasts

• Community & strategic plans with significant public input and engagement

• Corporate strategy to deal with risks and build a resilient organization

2. Focus and flexibility

• Set the vision and establish clear priority areas of focus

• Execute on long-term plans and community priorities by adopting a Budgeting for Results approach that allows flexible implementation of long-range plans

3. Service innovation and improvements

• Set a 2.25% improvement target which is equivalent to the average cost of municipal inflation.

• Use Lean Six Sigma and Value Stream Mapping as a means to improve service delivery and be innovative

• Partner with others as part of being a SMART Community

4. Building an organization that is gaining efficiencies

• Execute a corporate strategy to engage and manage the workforce

1

BALANCED BUDGET BASED ON PRINCIPLES FIGURE 1: PRINCIPLES OF MAXIMIZING VALUE

To create long lasting value for the City of Fredericton, financial plans and annual budgets are developed based on these four principles:

Sustainability Flexibility Affordability Public Value

The 2019 General Fund budget has to incorporate extraordinary costs as a result of a significant increase to WorkSafe rates and the additional costs for temporary Policing costs to allow the Fredericton Police Department to stabilize from the tragic events that occurred in 2018. Despite these costs, all existing services are maintained. Many services have been enhanced and improved through efficiencies and innovation. This is made possible by being focused on priorities and flexible in how resources are used to provide services and using prior year surpluses due to good fiscal management. Over the past several years, there has been a strong focus on cultivating engagement with Council, with the public, and with City staff at all levels, in addition to the culture of continuous improvement. This has resulted in a 2019 budget that provides affordable services while delivering public value in a long-term sustainable way.

2

AFFORDABILITY In 2019, the City’s budget focuses on keeping things affordable – meaning results are achieved for the community while maintaining a reasonable tax effort and staying accountable to the taxpayer.

The 2019 budget contains a modest 1 cent property tax rate increase to accommodate the significant increase to costs resulting from WorkSafe rates increasing by an estimated 70%. The 2019 tax rate increase is the first increase since 2010 despite slowing growth in revenues. Property market value assessment increases have been lower than the Consumer Price Index for the past four years but are consistent with 2019 due to the adjustment resulting from the 2018 Property Tax Assessment Freeze. This means that for most taxpayers, the cost of property taxes is becoming less relative to other expenses and less than inflation.

CHART 1: COMPARISON OF INCREASES IN MARKET ASSESSMENTS TO INFLATION

CHART 2: SLOWING TAX BASE REVENUE GROWTH FROM MARKET ASSESSMENTS AND NEW CONSTRUCTION

-1.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

Market Assessments Compared to NB CPI

Market Value

NB CPI

0.61% 1.06% 0.80%

2.32%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

8.0%

9.0%

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Growth in the Property Tax Base

New Construction Market Value

3

MUNICIPAL TAX EFFORT

With the past trend of property tax assessments rising faster than CPI, the City was concerned that over time taxpayer affordability may be impacted. To better understand taxpayer affordability the City began tracking Municipal Tax Effort.

Municipal Tax Effort measures what percentage of household income is being used to pay for municipal property taxes and water and sewer rates.

TAX EFFORT BY HOUSEHOLD INCOME

For 2018, Fredericton’s overall Municipal Tax Effort was 4.6%. This means that for the average residential unit 4.6% of their household income pays for municipal taxes and water and sewer rates. As shown in the chart, as income ranges increase so does the amount of municipal taxes paid; however, the amount of taxes paid compared to income decreases. The City provides a high level of service and value to all of its taxpayers while still remaining affordable. Even for lower income ranges tax effort is still at an affordable level relative to the services being provided.

TAX EFFORT BY HOUSING TYPE

Fredericton’s residents also have a choice when it comes to affordability as their housing decision can impact their Municipal Tax Effort. Data shows that residential homes and condos tend to have higher tax efforts on average than apartments, senior housing and mobile homes. Understanding tax effort relative to housing types allows citizens to make informed decisions that suit their needs and their level of affordability.

Municipal Tax Effort shows that Fredericton is an affordable city for its residents in which they can play a role in determining their level of affordability.

Income HouseholdUnit lResidentiaPer BurdenTax Municipal

EffortTax Municipal =

4

Income Range Avg. Municipal Tax Burden

Avg. Municipal Tax Effort

$ 25,000-40,000 2,156$ 5.9%$ 40,000-55,000 2,332 4.7%$ 55,000-70,000 2,777 4.3%$ 70,000-85,000 3,258 4.2%$ 85,000-100,000 3,575 3.8%$ 100,000-115,000 4,132 4.0%$ 115,000-130,000 4,191 3.4%> $ 130,000 4,998 3.2%Total 2,833$ 4.6%

TABLE 1.COMPARISON OF AVERAGE ANNUAL NEW BRUNSWICK MUNICIPAL WATER AND SEWER RATES

Fredericton has one of the lowest average annual costs for municipal water and sewer consumers in the Province of New Brunswick. Residents receive high quality drinking water, and are provided with waste water management services that meet federal guidelines for environmental stewardship.

The 2019 Water & Sewer Utility budget includes an increase in both the fixed quarterly service charge and the consumption rate. This provides the City with additional predictable and stable revenue through the fixed rate while still providing customers that ability to conserve and save on their quarterly bill. Water and sewer is an infrastructure-intensive service and requires a significant investment each and every year. In 2019, the City continues to leverage other government funding to help reduce our infrastructure deficit and continue to address Federal guidelines as set out by the Canadian Council of Ministers of the Environment.

STRATEGIES TO MAINTAIN REASONABLE RESIDENTIAL PROPERTY TAX EFFORT

Focus on Cost Efficiency Reduce operating costs through efficiencies and eliminating waste Leverage existing infrastructure by increasing infill density Create additional value with affordable quality services and infrastructure that makes the City

attractive to new residents and business and increases the population density

Diversify Revenue Base Reduce tax reliance on residential property taxpayers Focus on economic development to increase the size of the commercial tax base Increase non-tax revenues

Increase Median Income Focus on economic development to increase the size of the commercial tax base and

employment opportunities Foster entrepreneurship Attract immigrants to start new business, buy existing business and offset the aging population

Municipality 2018 YearlyFredericton $787Moncton $868Dieppe $928New Maryland $1,066Saint John $1,368

5

CORPORATE STRATEGY The City manages its risks related to slowing revenue growth, operating cost sustainability and continues to build a resilient organization capable of executing on Council’s vision and preparing for the City’s new Municipal Plan by using a corporate strategy focused on engaging the workforce in continuous improvement.

Engagement Daily Management means getting the workforce involved in finding innovative solutions

Attendance Good attendance management means more capacity

Manage the workforce Optimize the size of the workforce through attrition and efficiencies

Innovation & Efficiency Lean Six Sigma culture of improving services and reducing waste

Planning and Focus Plan for the future (Municipal Plan, Corporate Strategic Plan) Focus on Council priorities

CORPORATE STRATEGY RESULTS

The results of the corporate strategy lead to a flexible organization gaining efficiencies.

Capacity Built Process improvements and efficiencies mean more time for staff to focus on delivering quality services that are high priority

Costs Avoided Deeply leveraging existing resources and creating internal efficiencies has avoided the need to increase spending

Budget Savings Efficiency projects and managing the workforce create real budget dollar savings that are permanently removed from the budget

Service Improvements The culture of continuous improvements means services are

continuously evaluated for improvement opportunities and better ways of delivering services

6

MANAGING THE WORKFORCE

Through the budget process the City is right-sizing staffing levels. In the past, the City grew staffing levels too quickly in too short of a time period to an unsustainable level. The workforce reduction strategy and efficiency efforts have allowed the City to return staffing to 2002 levels in most areas, which is a sustainable level for the organization.

CHART 5: FULL TIME EQUIVALENT EMPLOYEES - CITY OF FREDERICTON 2003 – 2019

City Council, in an effort to enable the City of Fredericton Police Force to stabilize after tragedies that occurred in the City, agreed to a temporary increase to the Force’s complement by 10 Officers. This results in a total of 694.54 full time equivalent personnel budgeted for 2019.

600.00 620.00 640.00 660.00 680.00 700.00 720.00 740.00

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

649.54 656.04

661.03 666.58

692.79 708.79

721.79 717.40

715.50 718.50

709.53 701.23

692.04 686.54 684.54

683.54 684.54 10

Full Time Equivalents - 2003 - 2019

FTE's Temporary Police

7

INNOVATION & EFFICIENCY

CHART 7: $9.2 MILLION ANNUAL RECURRING SAVINGS

$930,267 SAVED IN 2019 Total Personnel Savings $490,875

Attrition Including 2 FTEs as a result of Digital Fredericton efficiencies Reallocation of 1 FTE to improve work safety

Total Non-Personnel Savings $439,392

Energy Efficiency Savings Sale of Brunswick St Garage (removal of operating costs) Landline Phones Other

2019 Savings / Efficiencies Achieved $930,267

2012 2013 2014 2015 2016 2017 2018 2019 Cumulative $562,985 $2,642,937 $4,331,036 $5,936,890 $6,579,930 $7,693,900 $8,309,121 $9,239,388 Budget Savings $562,985 $2,079,952 $1,688,099 $1,605,854 $643,040 $1,113,970 $615,221 $930,267

$0.6

$2.6

$4.3

$5.9 $6.6

$7.7 $8.3

$9.2

$0.6

$- $1 $2 $3 $4 $5 $6 $7 $8 $9

$10

Mill

ions

Cumulative Annual Budget Savings

That’s like getting 12 months of

services for the price of 11

Council avoided raising the tax

rate by 12¢

8

PUBLIC VALUE

BUDGETING FOR RESULTS • Transform dollars into results creating public value • Shown by cost of service, and results achieved • Budget is a one-year snapshot of a longer-term plan aimed at achieving the City’s vision

MAXIMIZE VALUE FOR MONEY

Attraction & Retention (population growth) • Shows City is achieving results important to public – great place to live and do business.

Creating Value for Residents • Service value outweighs additional costs.

Creation and Implementation of Strategies/Plans – Execute • Municipal Plan • Historic Garrison District Plan • Officers Square Plan • City Centre Plan • Economic Development Strategy

FLEXIBILITY The budget focuses on being flexible – allowing room to address community priorities and changes in conditions. In the long-term financial plan, debt load is managed to allow room to address one-time capital to deliver on key strategic Council priorities – such as the planned contribution to the Performing Arts Centre or the acceleration of implementing the plan for improvements to Officer’s Square.

Flexibility allows the ability to:

• Adapt to changing needs/perceptions

• Accomplish community vision (Municipal Plan) and Council priorities over time and within a reasonable level of tax effort (affordability).

9

DEBT AND ONE-TIME CAPITAL

Flexibility for Council’s key strategic and significant capital initiatives

Debt Servicing Costs – principal and interest payments on long term borrowings.

• Used for major capital projects that provide long term value to citizens.

• Used for longer lived assets that benefits those paying for it over a long period of time (Intergenerational Equity).

One Time Funding – available in years where new debt is not incurred but maintains 8% capacity room for debt.

• Used to further key strategic Council priorities to meet the needs of the community.

DEBT PRINCIPLES • Debt is not used for on-going renewal, repairs and replacement projects. The City “doesn’t

borrow to buy groceries or for household repairs”.

• Debt room is preserved to provide flexibility in financing long-term major capital priorities towards Council’s mandate every 4-8 years

• Debt financing spreads the cost of assets over a longer portion of their useful lives. Paid by those that use the assets over time.

• Good planning means that the people who benefit from an asset are also the ones who pay for it (intergenerational equity)

• Careful that debt servicing payments don’t reduce fiscal room and crowd out other spending and therefore Council Policy endorses an 8% limit on debt

10

SUSTAINABILITY Considering the impact of today’s decisions on future generations:

• Financial sustainability requires long-term planning; it does not just happen

• “spending the right money on the right things at the right time” within financial constraints

• “meeting existing service delivery without compromising the ability to meet future needs”

Fiscal Strategy – Capital Funding & Financing Balances Renewal with New, and aligns PAYGO and Debt

• PAYGO Capital and Debt ≈ 20% of budget

• Debt less than 8% of budget

• Infrastructure replacement funding strategy

• Reduce infrastructure deficit over 20 years

• Carefully managed capital asset management plan

• Preventative maintenance

• Rationalize, right-size and optimize existing infrastructure

• Tie to service delivery and demand

11

2019 FOCUSED SERVICE IMPROVEMENTS & ENHANCEMENTS

Economic Vitality - support through community funding partner groups and continued

investment in festivals and events

Livable Community – Continued reinvestment in the downtown urban core, executing on the City Centre Plan with continued investments in the shared street concept with Carleton St. Investments in Officers Square and new park development

Mobility – improving technology that makes using transit and parking services easier. Connecting bus stops to active transportation corridors. Completion of the parking study, and completion of a Transit Core Area service review and recommendations

Alternative transportation focus on school zone pedestrian safety improvements, focus on neighborhood trails and park connections, trail connections for cycling and cycling infrastructure

Public Safety- Additonal 10 temporary FTEs to allow the City’s Police Force to stabilize and continue to protect the public

Corporate Efficiency – Digital Fredericton/Smart City implementation with continued focus on innovative core systems to support service delivery to residents through a connected community. Value stream mapping processes through the organization will standardize processes, eliminate waste and provide more value to taxpayers

12

RESULTS AREAS FUNDED FROM GENERAL REVENUE

The budget creates value through eight municipal Program Result Areas. Each Program Result Area has specific strategies and objectives outlined through the Municipal Plan, Master Plans and Studies. Council articulates priority areas of focus through the governance and civic engagement process throughout the year.

N.B. G.I.C. - Assessment Costs

1,416,797 1%

Governance & Civic Engagement Total

$4,489,650 4%Economic Vitality Total

$3,512,964 3%

Environmental Stewardship Total

$4,002,347 4%

Livable Community Total$14,500,089

14%

Mobility Total$15,559,595

15%

Public Safety Total$37,147,820

34%Sustainable Infrastructure

Total$27,390,629

25%

2019 Result Areas Funded from General Revenue

* Expenditures shown are net of user fees, charges, permits and non-tax revenue, and do not include non-cash depreciation.

13

GENERAL FUND BUDGET SUMMARY

Note 1: Asset Depreciation is estimated as the current replacement cost of assets at fair market value divided by the expected useful life. It shows the cost of using of assets for a given year.

CITY OF FREDERICTON General Fund 2019 Annual Budget

% of Budget 2019 2018Revenue

Warrant for Property Taxes 86.5% 103,924,273$ 100,067,182$ Community Funding and Equalization Grant 1.5% 1,832,790 1,821,738 Federal Payment in Lieu of Taxes 0.0% - 1,280 Non-tax Revenue 12.0% 14,408,352 15,028,258

Total Revenue 100% 120,165,415$ 116,918,458$

Operating ExpendituresPersonnel 53.0% 63,676,119 61,876,761 Non-personnel 26.7% 32,140,781 31,073,653

Total Operating Expenditures 79.7% 95,816,900$ 92,950,414$

Capital ExpendituresCapital Expenditures 15.5% 18,650,185 18,401,985 Debt Service Costs 4.7% 5,698,330 5,566,059

Total Capital Expenditures 20.3% 24,348,515$ 23,968,044$

Total Operating and Capital Expenditures 100% 120,165,415$ 116,918,458$

Net Annual Cash Budget -$ -$

Non-Cash ExpenseAsset Depreciation (Note 1) 21% 25,550,620$ 24,137,505$

14

2019 GENERAL FUND REVENUE & EXPENDITURES - PRESENTED BY RESULTS AREA

Programs and Services Detailed Cost 2019 2018

General RevenueReal and Business Property (103,924,273)$ (100,067,182)$ (3,857,091)$ 3.9%Community Funding & Equalization Grant (1,832,790) (1,821,738) (11,052) 0.6%Payment in Lieu of Taxes (Federal) 8,189 (1,280) 9,469 -739.8%Consolidated Surplus (2nd Previous Year) (2,271,017) (3,587,101) 1,316,084 -36.7%N.B. G.I.C. - Assessment Costs 1,416,797 1,373,962 42,835 3.1%General Revenue Total (106,603,094)$ (104,103,339)$ (2,499,755)$ 2.4%

Governance & Civic EngagementCommunity Leadership 2,431,636$ 3,086,899$ (655,263)$ -21.2%Intergovernmental Affairs 110,941 - - 100.0%Management Systems 2,079,140 2,124,768 (45,628) -2.1%Governance & Civic Engagement Total 4,621,717$ 5,211,667$ (589,950)$ -11.3%

Economic VitalityBusiness Attraction & Retention 915,193$ 928,563$ (13,370)$ -1.4%Parking Management (190,455) (90,395) (100,060) 110.7%Tourism & Events Development 854,293 871,866 (17,573) -2.0%Tourism Marketing & Sales 3,954,664 3,959,033 (4,369) -0.1%Economic Vitality Total 5,533,695$ 5,669,067$ (135,372)$ -2.4%

Environmental StewardshipComposting 11,428$ 21,967$ (10,539)$ -48.0%Environmental Outreach 105,973 16,383 89,590 546.8%Solid Waste Management 3,039,910 2,979,069 60,841 2.0%Storm Water Management 1,606,366 1,563,082 43,284 2.8%Environmental Stewardship Total 4,763,676$ 4,580,501$ 183,175$ 4.0%

Change

15


Livable CommunityArboriculture 1,337,636$ 1,380,458$ (42,822)$ -3.1%Community Liaison & Social Outreach 164,510 146,878 17,631 12.0%Community Special Event Coordination & Support 754,390 840,810 (86,420) -10.3%Cultural Development 2,897,136 2,445,182 451,954 18.5%Development Approval 1,079,013 1,135,584 (56,571) -5.0%Heritage Planning & Conservation 206,329 211,422 (5,093) -2.4%Horticulture 1,122,018 1,021,011 101,007 9.9%Land Use Planning 597,920 901,375 (303,455) -33.7%Leisure and Recreation Development and Delivery 411,594 8,138,638 (7,727,044) -94.9%Outdoor Sport, Recreation & Leisure Spaces & Infrastructure - 3,560,213 (3,560,213) -100.0%Parks and Playground Management 2,164,330 - 2,164,330 100.0%Recreation Facility Scheduling 8,428,877 - 8,428,877 100.0%Sport Field Management 556,332 - 556,332 100.0%

Livable Community Total 19,720,084$ 19,781,571$ (61,487)$ -0.3%

MobilityChartered Busing 38,266$ 43,477$ (5,210)$ -12.0%Dial-a-Bus Transit 596,675 558,051 38,624 6.9%Fixed Route Scheduled Transit 4,629,735 5,014,160 (384,425) -7.7%Roadway Management 20,171,982 18,816,014 1,355,968 7.2%Sidewalk Management 2,544,218 2,613,457 (69,239) -2.6%Taxi Industry Regulation 70,655 12,713 57,942 455.8%Trails Management 792,350 - 792,350 100.0%Transportation Network Management 1,252,485 1,715,914 (463,429) -27.0%

Mobility Total 30,096,367$ 28,773,785$ 1,322,581$ 4.6%

Public SafetyAnimal Registration & Control 127,577$ 122,555$ 5,022$ 4.1%Building Construction Permission & Enforcement 97,770 298,273 (200,503) -67.2%Bylaw Enforcement 300,738 350,239 (49,501) -14.1%Emergency Preparedness 769,719 944,605 (174,886) -18.5%Fire Emergency Incident Mitigation 13,888,851 13,189,699 699,152 5.3%Fire Investigation 471,476 442,793 28,683 6.5%Fire Prevention & Inspection 2,186,531 1,956,709 229,822 11.7%Municipal Licensing - 4,479 (4,479) -100.0%Police Incident Prevention - 4,791,456 (4,791,456) -100.0%Police Incident Response - 15,707,547 (15,707,547) -100.0%Police - Maintain Peace and Order 5,618,914 - 5,618,914 100.0%Police - Protect Life and Property 5,010,480 - 5,010,480 100.0%Police - Prevent Crime and Harm 5,658,948 - 5,658,948 100.0%Police - Investigate Crime 5,748,428 - 5,748,428 100.0%Public Safety Total 39,879,431$ 37,808,355$ 2,071,076$ 5.5%

Change

16


CorporateAdministrative Support (City Hall) -$ 53,910$ (53,910) -100.0%Business Disruption Recovery Coordination (Business Continuity) 4,991 - 4,991 100.0%Communications Management 616,126 542,190 73,936 13.6%Continuous Improvement 421,593 - 421,593 100.0%Facilities Management 6,210,822 6,350,911 (140,089) -2.2%Financial Management 1,425,402 1,602,314 (176,912) -11.0%Fleet & Equipment Management 4,195,607 4,279,426 (83,819) -2.0%Human Resource Management 968,839 820,868 147,971 18.0%Information Technology Solution Delivery 663,231 755,262 (92,031) -12.2%Information Technology Support 1,508,072 1,084,539 423,533 39.1%Insurance Coverage 100,885 50,709 50,176 98.9%Legal Services 738,714 736,963 1,751 0.2%Occupational Health & Safety 67,765 43,113 24,652 57.2%Public Procurement Management 347,059 561,254 (214,195) -38.2%Public Safety Service Request Management 995,770 - 995,770 100.0%Real Estate Management 1,891,598 1,984,819 (93,221) -4.7%Records Management 70,399 208,558 (138,159) -66.2%Request Management 362,850 305,508 57,342 18.8%Corporate Services Allocated to External Services (20,589,723)$ (19,380,344)$ (1,209,378)$ 6.2%

Corporate Total -$ -$ -$

Sustainable InfrastructureCapital Asset Management 1,359,500$ -$ 1,359,500 100.0%Capital Planning and Implementation 666,466 - 666,466 100.0%Capital Prioritization and Planning Management 1,136,037 2,385,735 (1,249,698) -52.4%Debt & Affordability Management 28,227 62,119 (33,892) -54.6%Debt Service Cost 5,698,330 5,566,059 132,271 2.4%New/Extension Capital Expenditures 4,611,600 5,340,000 (728,400) -13.6%Renewal/Rebuild Capital Expenditures 14,038,585 13,061,985 976,600 7.5%Sustainable Infrastructure Total 27,538,745$ 26,415,898$ 1,122,847$ 4.3%

Change

17

DETAILED SERVICE COSTING BY RESULT AREA

Programs and Services Detailed Cost Personnel Cost Non-personnel

Cost Non-Tax Revenue Net Cost

Depreciation (Non-Cash Expense)

2019 Cost Recovery Ratio

A B C D = A + B - (C) E G = C / (A+B+E)

General RevenueReal and Business Property (103,924,273)$ (103,924,273)$ Community Funding & Equalization Grant (1,832,790) (1,832,790) Payment in Lieu of Taxes (Federal) 8,189$ 8,189 8,189 Consolidated Surplus (2nd Previous Year) (2,271,017) (2,271,017) (2,271,017) N.B. G.I.C. - Assessment Costs 1,416,797 1,416,797 1,416,797 General Revenue Total 1,424,986$ (2,271,017)$ (106,603,094)$ -$ (106,603,094)$

Governance & Civic EngagementCommunity Leadership 499,328$ 1,818,218$ -$ 2,317,546$ 114,090$ 2,431,636$ Intergovernmental Affairs 109,228 1,468 - 110,696 246 110,941 Management Systems 1,569,398 492,010 - 2,061,408 17,732 2,079,140 Governance & Civic Engagement Total 2,177,954$ 2,311,696$ -$ 4,489,650$ 132,067$ 4,621,717$ 0%

Economic VitalityBusiness Attraction & Retention 151,316$ 758,601$ -$ 909,917$ 5,276$ 915,193$ Parking Management 494,225 1,019,773 (2,433,840) (919,842) 729,387 (190,455) 108%Tourism & Events Development 483,924 331,411 - 815,335 38,959 854,293 Tourism Marketing & Sales 525,966 2,181,588 - 2,707,555 1,247,109 3,954,664 Economic Vitality Total 1,655,431$ 4,291,373$ (2,433,840)$ 3,512,964$ 2,020,731$ 5,533,695$ 31%

Environmental StewardshipComposting 11,428$ -$ -$ 11,428$ -$ 11,428$ Environmental Outreach 104,340 - - 104,340 1,632 105,973 Solid Waste Management 104,021 2,920,460 - 3,024,481 15,429 3,039,910 Storm Water Management 264,574 597,523 - 862,098 744,268 1,606,366 Environmental Stewardship Total 484,363$ 3,517,983$ -$ 4,002,347$ 761,329$ 4,763,676$ 0%

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Programs and Services Detailed Cost Personnel Cost Non-personnel




A B C D = A + B - (C) E G = C / (A+B+E)

Livable CommunityArboriculture 785,737$ 395,155$ -$ 1,180,892$ 156,744$ 1,337,636$ Community Liaison & Social Outreach 67,611 88,990 - 156,601 7,909 164,510 Community Special Event Coordination & Support 188,967 436,446 - 625,413 128,976 754,390 Cultural Development 132,007 2,362,272 (8,300) 2,485,979 411,158 2,897,136 Development Approval 596,082 378,454 (75,000) 899,537 179,477 1,079,013 6%Heritage Planning & Conservation 160,653 41,998 - 202,651 3,678 206,329 Horticulture 765,247 229,520 - 994,767 127,251 1,122,018 Land Use Planning 397,920 200,000 - 597,920 - 597,920 Leisure and Recreation Development and Delivery 1,290,633 1,529,147 (2,562,080) 257,700 153,894 411,594 86%Parks and Playground Management 643,682 797,154 - 1,440,836 723,493 2,164,330 Recreation Facility Scheduling 2,213,064 3,385,170 (7,500) 5,590,734 2,838,142 8,428,877 Sport Field Management 217,060 - (150,000) 67,060 489,272 556,332 21%Livable Community Total 7,458,663$ 9,844,307$ (2,802,880)$ 14,500,089$ 5,219,995$ 19,720,084$ 12%

MobilityChartered Busing 38,801$ 23,105$ (25,000)$ 36,905$ 1,361$ 38,266$ 40%Dial-a-Bus Transit 268,861 332,837 (30,000) 571,698 24,977 596,675 5%Fixed Route Scheduled Transit 3,277,179 2,035,394 (1,835,000) 3,477,572 1,152,162 4,629,735 28%Roadway Management 3,398,359 5,492,173 (403,595) 8,486,937 11,685,046 20,171,982 2%Sidewalk Management 815,412 395,502 - 1,210,915 1,333,304 2,544,218 Taxi Industry Regulation 95,405 2,250 (27,000) 70,655 - 70,655 28%Trails Management 348,294 202,866 - 551,160 241,191 792,350 Transportation Network Management 479,324 674,430 - 1,153,754 98,731 1,252,485 Mobility Total 8,721,634$ 9,158,556$ (2,320,595)$ 15,559,595$ 14,536,771$ 30,096,367$ 7%

Public SafetyAnimal Registration & Control 31,008$ 112,069$ (15,500)$ 127,577$ -$ 127,577$ 11%Building Construction Permission & Enforcement 790,875 352,644 (1,237,499) (93,979) 191,749 97,770 93%Bylaw Enforcement 239,432 79,811 (26,000) 293,243 7,495 300,738 8%Emergency Preparedness 281,719 381,075 - 662,794 106,925 769,719 Fire Emergency Incident Mitigation 11,079,212 3,079,920 (1,326,187) 12,832,946 1,055,906 13,888,851 9%Fire Investigation 471,476 - - 471,476 - 471,476 Fire Prevention & Inspection 1,261,379 752,117 (16,050) 1,997,447 189,084 2,186,531 Police - Maintain Peace and Order 4,178,440 1,151,093 - 5,329,533 289,381 5,618,914 Police - Protect Life and Property 4,178,440 1,149,593 (606,934) 4,721,099 289,381 5,010,480 11%Police - Prevent Crime and Harm 4,178,440 1,186,662 (7,000) 5,358,103 300,845 5,658,948 Police - Investigate Crime 4,178,440 1,271,142 (2,000) 5,447,583 300,845 5,748,428 Public Safety Total 30,868,862$ 9,516,128$ (3,237,170)$ 37,147,820$ 2,731,611$ 39,879,431$ 8%

19

Programs and Services Detailed Cost Personnel Cost. Non-personnel




A B C D = A + B - (C) E G = C / (A+B+E)

CorporateBusiness Disruption Recovery Coordination (Business Continuity) 4,991$ -$ -$ 4,991$ -$ 4,991$ Communications Management 208,916 407,210 - 616,126 - 616,126 Continous Improvement 347,343 74,250 - 421,593 - 421,593 Facilities Management 1,326,752 4,884,070 - 6,210,822 - 6,210,822 Financial Management 1,295,136 349,766 (219,500) 1,425,402 - 1,425,402 13%Fleet & Equipment Management 2,126,292 2,069,315 - 4,195,607 - 4,195,607 0%Human Resource Management 768,798 200,041 - 968,839 - 968,839 Information Technology Solution Delivery 551,811 111,420 - 663,231 - 663,231 Information Technology Support 739,587 768,485 - 1,508,072 - 1,508,072 Insurance Coverage 32,885 68,000 - 100,885 - 100,885 Legal Services 540,920 197,794 - 738,714 - 738,714 Occupational Health & Safety 67,765 - - 67,765 - 67,765 Public Procurement Management 322,311 24,748 - 347,059 - 347,059 Public Safety Service Request Management 2,044,895 74,225 (1,123,350) 995,770 - 995,770 53%Real Estate Management 139,774 1,751,824 - 1,891,598 - 1,891,598 Records Management 70,399 - - 70,399 - 70,399 Request Management 334,700 28,150 - 362,850 - 362,850 Corporate Services Allocated to External Services (10,923,275)$ (11,009,298)$ 1,342,850$ (20,589,723)$ -$ (20,589,723)$ 6%Corporate Total -$ -$ -$ -$ -$ -$

Sustainable InfrastructureCapital Asset Management 1,236,658$ 116,216$ 1,352,873$ 6,627$ 1,359,500$ Capital Planning and Implementation - 524,996 524,996 141,470 666,466 Capital Prioritization and Planning Management 122,552 1,013,465 1,136,017 20 1,136,037 Debt & Affordability Management 26,727 1,500 - 28,227 - 28,227 Debt Service Cost - 5,698,330 - 5,698,330 - 5,698,330 New/Extension Capital Expenditures - 4,611,600 - 4,611,600 - 4,611,600 Renewal/Rebuild Capital Expenditures - 14,038,585 - 14,038,585 - 14,038,585 Sustainable Infrastructure Total 1,385,937$ 26,004,692$ -$ 27,390,629$ 148,116$ 27,538,745$ 0%

Capital (24,348,515)$ Personnel and Allocated Costs (9,580,425) (25,550,620) Grand Total 63,676,119$ 32,140,781$ (14,408,352)$ 25,550,620$ -$ 12%

20

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21

GENERAL FUND BUDGET EXPENDITURES BY CATEGORY

Personnel $63,676,119

53%

Capital Expenditures $18,650,185

15%

Debt Service Costs $5,698,330

5% NB Property Tax Assessments $1,416,797

1%

Non-Personnel $30,723,984

26%

2019 General Fund Budget Expenditures

22

PERSONNEL BUDGET BY DEPARTMENT

SUMMARY OF EXPENDITURE CHANGES

45.8%

22.0%

9.6%

5.5%

6.2%

2.4% 1.3%

4.9%

0.6%

Police/Fire

Engineering & Operations *

Growth & Community Services

Recreation, Tourism & Community Engagement

Finance & Administration including Contingencies

City Administrator

Consulting & Human Resources

Corporate Strategy & Safety Services

Legislation

City of Fredericton 2019

Operating Expenditures Approved 2019 2018 % ChangePersonnel 63,676,119 61,876,761 2.9%Non-personnel 32,140,781 31,073,653 3.4%

Total Operating Expenditures 95,816,900$ 92,950,414$ 3.1%

Capital ExpendituresCapital Expenditures 18,650,185 18,401,985 1.3%Debt Service Costs 5,698,330 5,566,059 2.4%

Total Capital Expenditures 24,348,515$ 23,968,044$ 1.6%

Total Operating and Capital Expenditures 120,165,415$ 116,918,458$ 2.8%

23

2019 Capital Budget

2019

24

GENERAL FUND TANGIBLE CAPITAL ASSET VALUES AND INFRASTRUCTURE DEFICIT The total estimated replacement cost of the General Fund infrastructure is estimated to be eight hundred and seven million dollars ($807M) (see Chart 1 below). There are tangible capital assets owned by the City that have reached the end of their useful lives but have not yet been replaced. The current replacement cost of these assets is referred to as the infrastructure deficit and is estimated to be seventy four million dollars ($74M) (see Chart 2 below).

Chart 1.Total replacement value

Chart 2.Infrastructure deficit

25

GENERAL FUND LONG-TERM FINANCIAL PLAN AND CAPITAL POLICIES The City is addressing the infrastructure deficit through its fiscal policies and long-term financial plan. The Long-term Financial Plan (LTFP) prescribes the level of funding required for infrastructure renewal that will reduce the infrastructure deficit over a twenty year period. There are three key components of Council’s adopted financial plans and polices that make this strategy effective:

1. Fiscal policy requires that seventy five percent (75%) of the pay-as-you-go capital budget be spent on infrastructure renewal or rebuilding, and sets a target of no more than ten percent capital spending on new infrastructure;

2. The LTFP provides an additional five percent (5%) for infrastructure deficit funding each year; and 3. Debt service costs are limited to eight percent (8%) of the total budget to maintain sufficient pay-as-

you-go capital budget.

With these financial plans and fiscal policies the infrastructure deficit will be reduced to zero ($29) over the next twenty years. Without the Council adopted LTFP and fiscal policies the infrastructure deficit would triple to an estimated two hundred million dollars ($200M) in just the next fifteen years (see Chart 3 below).

Chart 3.Impact of infrastructure funding

26

CAPITAL BUDGET FUNDING ALLOTMENT & ALLOCATION The annual capital budget funding allotment is based on Council’s Long-term Financial Plan and policies for Capital Prioritization and Investment, and Debt Affordability Management. The budget follows the financial plans and policies by allocating seventy five percent (75%) of the annual pay-as-you-go base budget to infrastructure renewal, fifteen percent (15%) to capital maintenance and planning, and ten percent (10%) to new infrastructure. An additional five percent is added to the prior year’s renewal amount for infrastructure deficit funding.

Debt service costs are limited to eight percent (8%) of total revenues. Any amount of the debt service budget that is not committed to existing debt servicing costs are available in the capital budget as one-time capital amounts.

Table 1.Capital Budget Funding

Table 2.Capital Budget Allocation

Capital Budget Funding Capital Budget Policy 2019 AmountAnnual pay-as-you-go capital budget 0% Increase over prior year 12,077,196$ Infrastructure deficit funding 5% Increase over prior year renewal budget 6,021,732 One time capital 8% Debt limit, less existing debt service costs 2,934,857 Total Funding Available for Capital Budget 21,033,785$

2019 Capital Budget Allocation Policy Target

Proposed Budget Ratios

Approved Budget

AmountTangible Capital - Infrastructure Renewal / RebuildingInfrastructure renewal funding 6,021,732 6,021,732 75% of annual pay-as-you-go capital budget 9,057,897 80% 8,016,853 Total Infrastructure Renewal 15,079,629$ 14,038,585$ Tangible Capital - New Infrastructure / ExtensionOne time capital 2,934,857 2,800,000 10% of annual-pay-as-you-go capital budget 1,207,720 10% 1,811,600 Total New Infrastructure / Extension 4,142,577$ 4,611,600$

Total Tangible Capital 19,222,206$ 18,650,185$

Non-tangible Capital Assets *15% of base pay-as-you-go capital budget 1,811,579$ 10% 2,033,600$

Total Capital Budget 21,033,785$ 20,683,785$

*Non-tangible capital asset spending is included in the operating budget.

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GENERAL FUND CAPITAL BUDGET ANNUAL COMPARISON The tables below show a comparison of the annual amounts budgeted for tangible capital renewal and new investments. (Non-tangible capital budget allotments are included with the operating budget)

GENERAL FUND CAPITAL BUDGET ANNUAL POLICY TARGET COMPARISON On average, over a three year period the capital budget policy targets have been met.

2017 Budget 2018 Budget2019

Approved Budget

Regular Pay-as-you-go Capital 10,256,096$ 10,368,252$ 9,828,453$ Infrastructure Deficit Funding 4,702,808 5,371,733 6,021,732

One-time Capital 2,489,655 2,662,000 2,800,000 Total 17,448,559$ 18,401,985$ 18,650,185$

2017 Budget 2018 Budget2019

Approved Budget

Replacement/Rebuild 13,378,498$ 13,061,985$ 14,038,585$ New/Extension 4,070,061 5,340,000 4,611,600

Total Tangible Capital 17,448,559$ 18,401,985$ 18,650,185$

Approved General Fund Capital Budget Allotment

*One-time capital represents the portion of the capital budget available for debt repayments on future capital borrowing projects. For 2019, an amount of $325,000 from one-time capital was spent on non-tangible capital for: City Centre Plan Investigations & Design and Carleton Street Phase 2B Gateway.

General Fund Capital Uses Summary

Capital Budget Category 2017 2018 2019 3 Year Average

Replacement/Rebuild 72% 74% 80% 75%

New/Extension 13% 16% 10% 13%Non-tangible Capital 15% 10% 10% 12%

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CAPITAL BUDGET BY RESULTS AREA The capital budget is shown by program results area. Below is a summary of capital budget spending by results area. The following pages provide a detailed list of planned project expenditures by program results area.

Capital projects are Approved that deliver on Council’s Vision of “An inspired City with a sense of community, fostering innovative development, active living and a social, environmental and fiscal conscience”.

The capital budget for 2019 builds on the following themes from Council’s vision:

• Responsible Infrastructure • Implementation of the City Centre Plan, Officer’s Square and Historic Garrison District Plans • Park Plan Implementation • Neighborhood Parks and Trails • Active Transportation • Accessible Transportation • Amenities that Attract • Sports Tourism • Renewable Energy • Corporate Efficiencies

CAPITAL BUDGET RESULT AREA DETAILED PROJECTS

Result Area Renewal/Rebuild New/Extension Total

Economic Vitality -$ 100,000$ 100,000$ Environmental Stewardship 2,338,200 - 2,338,200 Livable Community 1,616,800 3,510,000 5,126,800 Mobility 8,085,900 600,000 8,685,900 Public Safety 528,685 - 528,685 Corporate 1,790,600 80,000 1,870,600

14,360,185$ 4,290,000$ 18,650,185$

2019 Pay-As-You-Go Capital Budget

Economic Vitality

New/ExtensionParking Garage Repairs 100,000$ Economic Vitality Total New/Extension 100,000$

Total Economic Vitality Pay-Go Capital 100,000$

29

Environmental Stewardship

Renewal/RebuildParks & Trees - 5 Ton Garbage Truck 238,200$ Storm Sewers Renewal 2,100,000$ Environmental Stewardship Total Renewal/Rebuild 2,338,200$

Total Environmental Stewardship Pay-Go Capital 2,338,200$

Livable Community

Renewal/RebuildParks & Trees - 3 Point Hitch Bush Hog 10,000$ Parks & Trees - Utility Vehicle 18,200$ Parks and Trees - Zero Turn Mower 19,700$ Park Culvert Renewal 30,000$ Trail & Pathway Renewal 50,000$ Nashwaaksis Nature Park Berm 50,000$ Old Burial Ground Renewal 50,000$ Recovery from Old Burial Ground Trusts (50,000)$ Parks & Trees - 3/4 Ton 4x4 Truck c/w Plow 52,700$ Kimble Park Utility Building Renewal 60,000$ Parks & Trees - 1 Ton c/w Dump Body and Lift Gate 61,200$ Horticulture Renewal 75,000$ Arboriculture Renewal 100,000$ York Arena Site Works Renewal 100,000$ Park Infrastructure Renewal 140,000$ Emerald Ash Borer Action Plan (Remove and Replace) 150,000$ Outdoor Sport Court and Field Renewal 150,000$ Trail Culvert Renewal 150,000$ Grant Harvey Mechanical Piping Repairs 200,000$ Recovery from Arena Infrastructure Reserve (200,000)$ Bill Thorpe Walking Bridge 400,000$ Livable Community Total Renewal/Rebuild 1,616,800$

New/ExtensionsParking/Transit Technology 50,000$ Fredericton Regional Museum Building 100,000$ Plan Implementation and Public Realm Improvements 410,000$ Neighborhood Trail and Park Development 449,941$ Recovery from Subdivision Land Fund (299,941)$ City Centre Plan Implementation - Officers Square Redevelopment 2,800,000$ Livable Community Total New/Extensions 3,510,000$

Total Livable Community Pay-Go Capital 5,126,800$

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Mobility

Renewal/RebuildUnfinished topsoil 30,000$ Pedestrian & Trail Crossing Improvements 50,000$ River Street Reconstruction 50,000$ Roadway Operations - Colpron Sander (2) 52,000$ Traffic Controller Renewals 85,000$ Roadway Operations - 1 Ton Crew Cab c/w Dump Body (2) 116,000$ Roadway Operations - Loader Mounted Snow Blower 158,000$ Roadway Operations - Trackless c/w Plow and Blower 167,500$ Queen Street Rebuilding 200,000$ Transportation Safety Improvements 300,000$ Roadway Operations - Vaccuum Street Sweeper 334,000$ Sidewalk Renewal 400,000$ Roadway Operations - Motor Grader Lease Buyout (3) 501,000$ Roadway Operations - 5 Ton Tandem Plow Truck (2) 542,400$ Victoria Circle Roundabout 900,000$ Wilsey Road Reconstruction (Kimble to McNair) 900,000$ Curb & Gutter Renewal 1,500,000$ Asphalt Resurfacing 1,800,000$ Mobility Total Renewal/Rebuild 8,085,900$

New/ExtensionsLand Purchases 100,000$ Active Transportation System Extension (Trails, Gaps) 250,000$ Sidewalk & Subdivision Connection Extensions 250,000$ Mobility Total New/Extensions 600,000$

Total Mobility Pay-Go Capital 8,685,900$

Public Safety

Renewal/RebuildMCT Workstations 27,000$ ERT Body Armour 28,185$ Bunker Gear Renewal 48,500$ Police - Marked SUV 48,000$ Police - Large SUV K-9 Unit 60,000$ Police - Marked Cars (2) 92,000$ Two Nations Depot Emergency Generator 225,000$ Public Safety Total Renewal/Rebuild 528,685$

Total Public Safety Pay-Go Capital 528,685$

31

Corporate

Renewal/RebuildBuilding Services - Large Cargo Van 39,000$ Police/Dispatch Services AVL 46,600$ Overhead Doors (Various Buildings) 100,000$ Police and Fire Intranet Sharepoint Refresh 100,000$ Corporate Renewable Energy Initiatives 150,000$ Network Renewal (switches, routers, IP based technology) 255,000$ Smart Energy Upgrades 300,000$ St. Mary's Depot Site Works Safety Upgrades 300,000$ Corporate System Renewal (Work Order Mgt & ERP) 500,000$ Corporate Total Renewal/Rebuild 1,790,600$

New/ExtensionsFibre Extension (Johnson Ave Senior Centre and Mitch Clark Park) 15,000$ Video Conferencing Equipment - Fire 65,000$ Corporate Total New/Extensions 80,000$

Total Corporate Pay-Go Capital 1,870,600$

32

CAPITAL BUDGET – DEBT SERVICE COST BY RESULTS AREA The annual commitments for debt service cost are shown below and summarized by result area. The total amount required to meet debt service commitments for 2019 is $5,698,330, which is 4.7% of the total budget.

Result Area Debentures Leases TotalMobility -$ 102,283$ 102,283$ Livable Community 2,753,112 - 2,753,112 Economic Vitality 2,082,012 - 2,082,012 Public Safety 601,123 159,800 760,923

5,436,247$ 262,083$ 5,698,330$

2019 Debt Repayment Budget - By Program Results Area

Mobility Debt Service CostNova Bus Lease (Year 4 of 5) 102,283$ Total Mobility Debt Service Costs 102,283$

Livable Community Debt Service CostWillie O'Ree Place 961,592$ Grant Harvey Centre 1,353,154 Lady Beaverbrook Rink 174,637 Queen Square Pool 103,405 Royal Road Pool 103,405 Henry Park Pool 33,584 Marysville Pool 23,335 Total Livable Community Debt Service Cost 2,753,112$

Economic Vitality Debt Service CostsEast End Parking Garage 744,317$ Convention Centre 1,337,695 Total Economic Vitality Debt Service Costs 2,082,012$

Public Safety Debt Service CostsTwo Nations Fire Station 601,123$ Police Armoured Rescue Vehicle Lease (Year 3 of 6) 57,777 SCBA Equipment (Year 2 of 5) 102,023 Total Public Safety Debt Service Costs 760,923$

Total Debt 5,698,330$

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NON-TANGIBLE CAPITAL INCLUDED IN THE SERVICE BASED (OPERATING) BUDGET Non-tangible capital asset (NTCA) expenditures are costs related to the stewardship and care of capital assets and infrastructure. These costs typically include pre-planning and design, professional services, long-term plans, consulting and public engagement, and maintenance and renewal of smaller assets that do not meet the dollar threshold of the capitalization policy.

NTCA expenditures are not included in the capital budget. Instead, they are included in the cost of service delivery and presented with the service based budget. Capital assets and infrastructure are used in the delivery of services so costs associated with infrastructure operations are linked to the services rendered in the service budget. This information is provided to communicate areas of emphasis related to capital planning, and to highlight the renewal and on-going care of existing infrastructure.

NON-TANGIBLE CAPITAL TO BE INCLUDED IN THE SERVICE BASED (OPERATING) BUDGET

Program 2019CorporateProceeds on disposal of existing assets (72,900)$ Application Consulting and Support - Professional Services 25,000 Office/Service Delivery Optimization Design 50,000 Infrastructure as a Service 60,000 Cybersecurity Development Initiatives 102,000 Buildings & Facilities Master Plan (Design/Studies) 125,000 Corporate Total 289,100$

Economic VitalitySignage 5,000$ Guard Icon Renewal 10,000 Fredericton Tourism Website Development 15,000 Video Archive & Digital Development 15,000 Garrison Infrastructure 20,000 Festival Infrastructure (small portable stage for special events) 20,000 Digital Asset Development (Econ. Dev., Tourism, Culture) 25,000 Economic Vitality Total 110,000$

Environmental StewardshipEngineering Investigations & Design 250,000$ Environmental Stewardship Total 250,000$

Governance & Civic EngagementInformation Management Tools Development 25,000$ Governance & Civic Engagement Total 25,000$

34

NON-TANGIBLE CAPITAL – CONTINUED

Program 2019Livable CommunitySpecial Event Asset Renewal 15,000$ Outdoor Pool Locker Installation 22,000 Public Art 30,000 Cultural Plan Implementation 60,000 Park Plan Detailed Engineering Design 100,000 Southside Green (2 Statues and Fountain) 100,000 Recreation Equipment Renewal 120,000 Carleton Street Phase 2B Gateway 125,000 Victoria Circle Public Art 150,000 City Centre Plan/Garrison Investigations and Design 200,000 Livable Community Total 922,000$

MobilityStop Sign Replacement 8,000$ Engineering - Police Traffic Education 10,000 Bridge Inspection 20,000 Transportation Investigations & Design 140,000 Mobility Total 178,000$

Public SafetyExhibit Shelving 1,500$ Fentanyl Kits 7,000 eJust (RMS Scanning Software) 12,000 Ballistic Shields 14,000 Fire Hose 15,000 Emergency Response Equipment 35,000 Digitization of Building Inspections Plans 50,000 Public Safety Total 134,500$

Sustainable InfrastructureG&CS Investigations & Design 125,000$ Sustainable Infrastructure Total 125,000$

35

2019 GRANTS

2019

36

2019 GRANTS AND CONTRIBUTIONS

Grants and Contributions Summary

2018 Approved

2019 Approved

1) Strategic Partner Capital Grants (Note 1) $200,000 $264,3082) Community Grants (Note 1) $292,500 $260,0003) Arts, Heritage and Culture Grants 78,500 78,500 4) Major Events 80,000 100,000 5) Sport Tourism 55,000 55,000

Subtotal - Grants $706,000 $757,808

On-going contributions:6) Fredericton Playhouse Inc. (Note 2) $491,000 $491,0007) Fredericton Public Library. (Note 2) 105,195 105,195

Total - Grants and Contribution $1,302,195 $1,354,003Note 1. One-time reallocation from Strategic Partner Capital Grants to Community Grants due to unused SPCG in 2018 $37,500. Note 2. This is direct grant funding and does not include the City's cost of building capital and maintenance.

37

2019 APPROVED STRATEGIC PARTNER CAPITAL GRANTS SUMMARY

Strategic Partner Capital Grants 2018 2019 Recommend 2020 2021 2022

Beaverbrook Art Gallery Capital Campaign $1,000,000 total [20 year commitment 2012 - 2031 at $50,000/year] 50,000 50,000 50,000 50,000 50,000 UNB - "Forging our Futures" $1,500,000 total (15 year commitment 2009-2023 - $100,000/year) 100,000 100,000 100,000 100,000 100,000 Charlotte Street Arts Centre - $250,000 total [5 year commitment 2016-2020] ($90,000 in 2016; $50,000 2017-2019; $10,000 in 2020) 50,000 50,000 10,000 - - Capital Winter Club - $250,000 total [4 year commitment 2019-2022] ($40,000, $60,000, $75,000 for 2021-2022) - 40,000 60,000 75,000 75,000 Theatre New Brunswick - $49,308 total [2 year commitment 2019-2020] ($24,308, $25,000) - 24,308 25,000 - - Available - - 19,308 75,000 75,000 Total - Strategic Partner Capital Grants 200,000 264,308 264,308 300,000 300,000

Strategic Partner Capital Grants

Note: One-time reallocation from Strategic Partner Capital Grants to Community Grants due to unused SPCG (2018 $37,500; 2017 $90,000). 2018 remaining unused SPCG grant reallocated to Legislation budget - Housing First $35,692/year for 3 years (2018-2020).

38

STRATEGIC PARTNER CAPITAL GRANT – 2019 EVALUATION SCORING GRID

Fredericton Intercultural

ServiceMeals on Wheels

Theatre New Brunswick

NB Sports Hall of Fame

Capital Winter Club

Building upgrades to washrooms, roof

and rental space

Additional kitchen equipment purchase

Building upgrades to

sprinkler system, fire

alarms, emergency

lighting, accessible ramps

for additional performance

space

Major renovation

project in the John Thurston

Clark memorial building

Major renovations at the Capital Winter Club

$114,327 $6,000 $50,000 $25,000 $400,000 or 33% of total cost0 n/a $24,308/$25,000 n/a $250,000 over four years

1 The applicant is a non-profit organization within the community Yes Yes Yes Yes Yes

2 Yes No Yes No Yes3 The proposal fits within City’s municipal mandate Yes No Yes No Yes4 The primary beneficiary of the project is city residents Yes Yes Yes Yes Yes5 The proposal fits within the mandate of the applicant Yes Yes Yes Yes Yes

Yes No Yes No Yes

60 n/a 82 n/a 87

No No Yes No Yes

2019 -$24,308; 2020 - $25,000

2019-2022 - $250,000Funding amount recommended

Alignment with City Mandate, Program Results and Timing; Value to the Community; Financial

Sustainability

TOTAL SCORE out of 100

Evaluation Committee recommends funding (yes/no)

The request is for a contribution towards the cost of a significant capital asset owned by the non-profit organization

Proposal Qualification (The answers to the following questions must be YES for the application to be accepted for evaluation)

STRATEGIC PARTNER CAPITAL GRANT - 2019 EVALUATION SUMMARY SCORING GRID

Proposals submitted to the Strategic Partner Capital Grant

are evaluated according to COR-POL-012 and GOV-CHK-

010.

ORGANIZATION:

PROJECT:

TOTAL REQUEST:MULTI-YEAR OPTION:

Does the proposal meet COR-POL 012 & GOV-CHK-010 guidelines?

EVALUATION CRITERIA

39

2019 APPROVED COMMUNITY FUNDING SUMMARY

Community Grants 2018 Approved

2019 Approved

Fredericton Civic Pride Committee (Canada Day) * 50,000 37,500 Harvest Jazz & Blues Festival* 65,000 47,500 Multicultural Association 7,000 6,000 NB African Association 10,000 6,500 NB Highland Games & Scottish Festival* 35,000 24,000 Shivering Songs (Capital Arts Support)* 10,000 7,000 The Notable Arts Theatre Company 5,000 5,000 Subtotal - Festivals 182,000 133,500 Ambassadorship Grant / Travelling Athlete 2,000 2,000 Ability NB 7,500 -Bard in the Barracks 8,000 7,000 Beaverbrook Art Gallery - 30,000 Centre Communautaire Sainte-Anne - 2,500 Christ Church Cathedral 7,000 6,000 Fredericton Outdoor Summer Theater (FROST) 8,000 7,500 NB Youth Orchestra (Sistema NB) 25,000 22,500 Science East 25,000 22,000 York Sunbury Historical Society/Museum 28,000 27,000 Subtotal - Other 110,500 126,500 Total - Community Grants 292,500 260,000 * - Additional supplemental funding from the Sustainability Festival fund.

Community Grants

40

2019 COMMUNITY FUNDING GRANTS DETAIL

Applicant Purpose of the Grant 2018 Approved2019

Requested

2019 Committee

RecommendedCriteria

Capital Arts Support Inc. (Shivering Songs)

Seeking support to enhance the Shivering Songs Festival - January 24-27, 2019

$10,000 $20,000 $7,000 GOV-CHK-010, Section 1.1.C., Showcase Festival & Event Grants

Fredericton Civic Pride Committee (Canada Day)

Canada Day Activities - July 1, 2019 $50,000 $55,000 $37,500 GOV-CHK-010E, Section 1.1(a), Major civic holiday.

Harvest Jazz & Blues Festival

Funding for the annual Harvest Jazz and Blues Festival - September 10-15, 2019.

$65,000 $70,000 $47,500 GOV-CHK-010E, Section 1.1.C., Showcase Festival & Event Grants.

Multicultural Association of Fredericton Inc.

Funding to organize the 11th annual Cultural Expressions Festival on June 21-22, 2019.


NB African Association

Annual multicultural festival - Summer Soulsa August 31 - September 2, 2019


NB Highland Games and Scottish Festival

For the New Brunswick Highland Games Festival - July 26-28, 2019.

$35,000 $36,000 $24,000 GOV-CHK-010, Section 1.1.C., Showcase Festival & Event Grants

Saint Mary's First Nation

20th Anniversary Saint Mary's First Nation Pow Wow

$0 $25,000 $0 GOV-CHK-010, Section ., Showcase Festival & Event Grants

Falls Brook Falls Brook Festival held July 12-14, 2019. $0 $5,000 $0 GOV-CHK-010, Section ., Showcase Festival & Event Grants

NBEX To help with the growth and stabil ity of there non-profit organization during the NBEX in 2019.

$0 Unclear $0 GOV-CHK-010, Section ., Showcase Festival & Event Grants

Notable Act Theatre Company

2019 NotaBle Acts. Summer Theatre Festival $5,000 $7,000 $5,000 GOV-CHK-010E, Section 1.2.C., Arts, Culture & Heritage

$182,000 $288,000 $133,500

FESTIVALS

SUBTOTAL FESTIVALS:

41

2019 Community Funding Grants

Applicant Purpose of the Grant 2018 Approved 2019 Requested

2019 Committee

RecommendedCriteria

Ability NB $7,500 0

Ambassadorship and Travell ing Athlete Grants

$2,000 $2,000

Bard in the Barracks Inc.

Funding for operational expenses incurred in staging 2019 productions. Used to defray major expenses associated with operations.

$8,000 $10,000 $7,000 GOV-CHK-010, Section Arts, Culture & Heritage.

Christ Church Cathedral

to provide salaries for two summer tour guides at Christ Church Cathedral,during July and August 2019.

$7,000 $7,000 $6,000 GOV-CHK-010E, Section Recreation and Tourism City Program Support; Arts, Culture & Heritage.

Fredericton Outdoor Summer Theatre (Calithumpians and Freddy Fest)

New branding as “Freddy Theatre Fest” or“Freddy Fest” for short. We will adopt “Freddy the Little Nude Dude” as our cherub godfatheror guardian angel.

$8,000 Unclear $7,500 GOV-CHK-010E, Section Arts, Culture & Heritage.

Beaverbrook Art Gallery

Funding to support operating budget - to help fund the Gallery's exhibitions, publications, and programming.

$0 $36,453 $30,000 GOV-CHK-010, Section ., Arts, Culture & Heritage; plus capital campaign of $1,000,000 (2012-2031).

Centre Communautaire Sainte-Anne

The funding will be used to help fund the Gallery's exhibitions,

$0 $5,000 $2,500 GOV-CHK-010E, Section Arts, Culture & Heritage

Fredericton Region Museum (York Sunbury Historical Society)

The proposal-will directly benefit tourists and members of the community who partake in the FRM's programming.

$28,000 $35,000 $27,000 GOV-CHK-010E, Section Arts, Culture & Heritage.

NB Youth Orchestra (Sistema)

2019 operations of the program. $25,000 $25,000 $22,500 GOV-CHK-010E, Section Educational and Cultural Development.

Science East To support the general operations, facil ity maintenance and free programming with early learning, and science l iteracy.

$25,000 $25,000 $22,000 GOV-CHK-010E, Section Educational and Cultural Development.

Junior Achievement New Brunswick

Would allow our enrichment programs to impact elementary, middle and high school students, in the greater Fredericton area.

$0 $1,000 $0 GOV-CHK-010, Section , Educational and Cultural Development.

Botanic Gardens To create a "Poll inator Garden" $0 $2,000 $0 GOV-CHK-010E, Section Educational and Cultural Development.

The Vil le Cooperative

For the mats in our expansion project of the climbing wall.

$0 $12,000 $0 GOV-CHK-010, Section , Educational and Cultural Development.

Overall Total: $292,500 $446,453 $260,000Community Grants Funding $255,000 $260,000Funding allocated from unused SPCG $37,500 $0Total funding allocated $292,500 $260,000

OTHER

42

2019 REVENUE

2019

43

2019 GENERAL REVENUE

GENERAL FUND BUDGET DOLLAR – WHERE IT COMES FROM

SUMMARY OF REVENUE CHANGES

Warrant for Property Taxes

86.5%

Community Funding and

Equalization Grant1.5%

Non-Tax Revenue10.1%

Second Previous Years Surplus *

1.9%

2019 General Fund Budget Revenues

* Includes City related entities (FCC, NewMarket, eNovations) surplus', not available for City use

Description 2019 Budget 2018 Budget % Change % Of

Budget Revenue

Warrant for Property Taxes 103,924,273$ 100,067,182 3.85% 86.5%Community Funding and Equalization Grant 1,832,790$ 1,821,738 0.61% 1.5%Federal Payment in Lieu of Taxes -$ 1,280 -100.00% 0.0%Non-Tax Revenue 12,137,335$ 11,454,957 5.96% 10.1%Second Previous Years Surplus * 2,271,017$ 3,587,101 -36.69% 1.9%Total Revenue 120,165,415$ 116,932,258 2.76%* Includes City related entities (FCC, NewMarket, eNovations) surplus', not available for City use

44

FINANCIAL IMPACT

Total Revenue Increase for 2019 is 2.76%

Where 2019 Money Allocated:

• City's Inflation to maintain existing services 1.66%(1.06% personnel & 0.6% non-personnel)

• New, fix-ups and one-time capital 1.06%

• NBGIC (provincial assessing/collecting fee) 0.04%

2.76%

45

0.00%

2.00%

4.00%

6.00%

8.00%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

6.65%6.45% 6.56%

7.90%

6.98%

7.60%

5.03% 5.15%

3.29%

2.86%

2.13%

1.36%

2.74%

1.34%

3.34%

2.76%

CITY OF FREDERICTONTotal Revenue Growth

46

2019 REVENUE CHANGES

Description Approved

2018 Budget Approved

2019 Budget $ Change % Change Variance Explanation

Interest on Investments 100,000 175,000 75,000 75% Increase resulting from new Cash Management procedureInterest On Past Due Accounts 4,500 4,500 - 0%Credit Card Cash Back 14,000 40,000 26,000 0% Increase resulting from increased usage of cardFinancial Management Total 118,500 219,500 101,000

Municipal By-Law Fines 334,454 476,440 141,986 42%Adjustment for change in contract position as well as rate increase for fine revenue ($121,986)

Meter Smart Card Revenue 13,000 13,000 - 0%Core Area Meters 650,000 650,000 - 0%Tannery Parking Lot 27,000 30,000 3,000 11% Adjustment to actual based on usageQueen St. Lot (Cor. Queen & Westmorland) 50,000 53,000 3,000 6% Adjustment to actual based on usageOfficers Square - Monthly Permits 8,000 11,391 3,391 42% Adjustment to actual based on usage and $10.00 per month rate increaseOfficers Square - Daily Receipts 44,000 44,000 - 0%Upper Queen (Lofood/Legion) 12,000 21,261 9,261 77% Adjustment to actual based on usage and $15.00 per month rate increaseIsaac's Way Lot 17,000 18,000 1,000 0% Adjustment to actual based on usageYork St. - Monthly Passes 50,000 49,487 (513) -1% Less passes provided for sale, includes $10.00 per month rate increaseYork St. - Daily Receipts 244,000 247,000 3,000 1% Adjustment to actual based on usageBrunswick St. - Monthly Passes 245,000 - (245,000) -100% Sale of Garage in 2018Brunswick St. - Daily Receipts 210,000 - (210,000) -100% Sale of Garage in 2018Frederick Square - Monthly Passes 200,000 252,826 52,826 26% Adjustment to actual based on usage and $12.50 per month rate increaseFrederick Square - Daily Receipts 90,000 110,000 20,000 22% Adjustment to actual based on usageEast End Garage - Monthly Passes 220,000 242,435 22,435 10% $10 per month rate increaseEast End Garage - Daily Receipts 195,000 215,000 20,000 10% Adjustment to actual based on usageParking Management Total 2,609,454 2,433,840 (175,614) Library Room Rental 1,500 1,500 - 0%Photocopier Recovery 6,800 6,800 - 0%Cultural Development Total 8,300 8,300 - Development Fees 75,000 75,000 - 0%Development Approval Total 75,000 75,000 - NYC Revenue 24,000 24,000 - 0%Indoor Pool - Program 156,492 162,117 5,625 4% Adjustment for rate increases for instructional programmingIndoor Pool - General Admissions 101,930 101,930 - 0%Leisure and Recreation Development and Delivery Total 282,422 288,047 5,625

47




Community Facil ities 11,500 11,500 - 0%Community Facil ities - O'Dell Lodge 19,855 19,855 - 0%Com Fac - Small Craft Aquatic Center 2,000 2,000 - 0%Community Schools 113,100 113,100 - 0%Killarney Lake Rotary Lodge 48,110 48,110 - 0%Outside User Fees (Arenas) 530,587 545,587 15,000 3% Adjustment to actual based on tax base for participating areas ATM Revenue 7,000 7,500 500 0% Adjustment to actual based on usageIce Rental - Lady Beaverbrook Rink 210,040 240,820 30,780 15% Adjustment to actual based on anticipated usageArena Infrastructure Fees ($10./hr ice rental) 15,910 17,530 1,620 10% Adjustment to actual based on anticipated usageIce Rental - York Arena 137,125 147,385 10,260 7% Adjustment to actual based on anticipated usageArena Infrastructure Fees ($10./hr ice rental) 10,250 10,790 540 5% Adjustment to actual based on anticipated usageCanteen Rental - Will ie O'Ree Place 6,000 6,000 - 0%Ice Rental - Will ie O'Ree Place 390,820 433,380 42,560 11% Adjustment to actual based on anticipated usageBuilding Rentals - Will ie O'Ree Place 8,500 8,500 - 0%Community Room Rentals - Will ie O'Ree Place 14,339 14,339 - 0%Advertising Revenue - Will ie O'Ree Place 5,000 5,000 - 0%YMCA Lease Agreement - Will ie O'Ree Place 37,629 37,629 - 0%Arena Infrastructure Fees ($10./hr ice rental) 29,480 31,720 2,240 8% Adjustment to actual based on anticipated usageCanteen Rental - Grant*Harvey 3,500 3,500 - 0%Ice Rental - Grant*Harvey 459,440 362,160 (97,280) -21% Adjustment to actual based on anticipated usagePouring Rights 16,000 16,000 - 0%Community Room Rentals - Grant•Harvey Centre 6,200 6,200 - 0%Advertising Revenue 18,000 18,000 - 0%Arena Infrastructure Fees ($10./hr ice rental) 32,460 27,340 (5,120) -16% Adjustment to actual based on anticipated usage

Sports field Fees 61,824 61,824 - 0%Adjustment to actual including rate increase for Royals Field (year 2 of 4) resulting in additional $500

Scotiabank Park North/South Naming Rights 150,000 150,000 NA To record revenue from naming rightsTurf Fields 85,764 85,764 - 0%Recreation Facility Scheduling Total 2,280,433 2,431,533 151,100

48




Transit Charters 25,000 25,000 - 0%Chartered Busing Total 25,000 25,000 - ParaTransit 30,000 30,000 - 0%ParaTransit Total 30,000 30,000 - Transit Fareboxes 430,000 450,000 20,000 5% To adjust to actual based on usageTransit Pass Sales 580,000 580,000 - 0%Transit Advertising 125,000 125,000 - 0%Transit Rider cards 390,000 390,000 - 0%STU Contract Revenue 210,000 210,000 - 0%UNB Grad Student U-Pass Program 80,000 80,000 - 0%Fixed Route Scheduled Transit Total 1,815,000 1,835,000 20,000 Roads and Streets - Provincial Routes 348,552 348,954 402 0% To adjust to actualMaintenance of Westmorland Street Bridge 54,641 54,641 - 0%Roadway Management Total 403,193 403,595 402 Operators 18,000 14,000 (4,000) -22% Adjustment to actual based on demandDrivers 15,500 12,000 (3,500) -23% Adjustment to actual based on demandTaxi Industry Regulation Total 33,500 26,000 (7,500) 911 Dispatch (New Maryland) 28,154 28,717 563 2% Contractual Increase911 Dispatch (Woodstock) 64,000 64,000 - 0%Regional Fire Dispatch 326,930 495,412 168,482 52% Based on Regional Fire Dispatch Agreements911 PSAP Contract 525,801 535,221 9,420 2% Contractual IncreasePublic Safety Service Request Management Total 944,885 1,123,350 178,465 Dog Tags 14,000 14,000 - 0%Impoundment Fees 1,500 1,500 - 0%Animal Registration & Control Total 15,500 15,500 - Plumbing Inspection Fees 110,000 130,000 20,000 18%Building Permits 720,000 1,090,499 370,499 51% Adjustment based on anticipated new constructionReview of Property Files for Legal 16,500 17,000 500 3%Building Construction Permission & Enforcement Total 846,500 1,237,499 390,999 Municipal By-Law Fines 15,000 26,000 11,000 73% Adjustment to actualBy-law Enforcement Total 15,000 26,000 11,000

49




St. Mary's First Nation Fire Services 273,099 279,868 6,769 2% Contractual IncreaseFire (To LSD's) 947,737 939,319 (8,418) -1% Decrease as a result of Chateau Heights no longer included in agreementFire Prevention Revenue 7,000 16,050 9,050 129% Based on various rate increasesHaz Mat Supplies Recovery 107,000 107,000 - 0%Fire Emergency Incident Mitigation Total 1,334,836 1,342,237 7,401 Fingerprinting (Police) 4,000 4,000 - 0%Security Clearance 66,000 66,000 - 0%Police Incident Prevention Total 70,000 70,000 - Sale Of Unclaimed Goods 2,000 2,000 - 0%False Alarms (Police) 7,000 7,000 - 0%Saint Mary's First Nation Policing Recovery 536,934 536,934 - 0% Contract expires March 31, 2019, new contract to be negotiatedPolice Incident Response Total 545,934 545,934 - Business 1,500 1,000 (500) -33% Adjustment to actual based on demandMunicipal Licensing Total 1,500 1,000 (500)

Property Tax Revenue 100,067,182 103,924,273 3,857,091 4%Tax base assessment increase of 2.32% for market adjustment and 0.8% for new construction

Community Funding and Equalization (Unconditional) Grant 1,821,738 1,832,790 11,052 1%Payment in Lieu of Taxes (Federal) 1,280 - (1,280) -100%

Consolidated Surplus (2nd Previous Year) 3,587,101 2,271,017 (1,316,084) -37%

2017 surplus brought into 2019 budget per legislation. Includes $877,685 related to Fredericton Convention Center, NewMarket and eNovations. This money is not available for general City use, a corresponding expenditure is included in the budget for future capital needs within these entities.

General Revenue Total 105,477,301 108,028,080 2,550,779 Total General Fund Revenue 116,932,258 120,165,415 3,233,157

50


51

2019 NON-TAX REVENUE RATE CHANGES

DescriptionLast

IncreaseCurrent

2018Approved

2019RevenueImpact

Bronze Star/Junior Lifeguard Club * 2010 $75.00 $82.50Bronze Medallion/Assistant Instructor/Bronze Cross/National Lifeguard Waterfront * 2010 $90.00 $99.00National Lifeguard Pool/Swim & Lifesaving Instructor * 2010 $175.00 $192.50National Lifeguard Recertification * 2010 $50.00 $55.00Aquatics Leadership Courses * 2012 $110.00 $121.00Swim Lessons * 2013 $50.00 $55.00Royals Field Cost per Game 2018 $30.00 $36.00 500$ Parking Meter Fine * Unknown $15.00 $25.00Loading Zone Parking Fine * Unknown $25.00 $50.00No Parking Zone Fine * Unknown $25.00 $50.00Two Hour Parking Zone Fine * Unknown $25.00 $50.00Frederick Square Garage Monthly Permit Fee * 2010 $67.50 $80.00East End Garage Monthly Permit Fee * 2010 $100.00 $110.00York Parking Lot Monthly Permit Fee * 2010 $100.00 $110.00Campbell Street Lot Monthly Permit Fee * 2010 $100.00 $110.00Officer's Square Parking Lot Monthly Permit Fee * 2010 $95.00 $105.00Upper Queen Parking Lot Monthly Permit Fee * 2010 $45.00 $60.00Fire Property Status Search Unknown $50.00 $100.00Fire Summary Investigation Report Unknown $50.00 $150.00Fire Full Investigation Report (including images) Unknown $50.00 $350.00Fire Full Incident Report Unknown $25.00 $250.00Fire Extinguisher Training Unknown $8.75 $20.00Liquor License Inspection for Occupancy Load New N/A $30.00Daycare Inspection for License (Fire) New N/A $30.00Fire Works Site Plan and Permit (Commercial Show) New N/A $200.00Fire Second Reinspection Fee New N/A $50.00Fire Third Reinspection Fee New N/A $200.00

Net Budget Impact 209,561$

* Effective February 1, 2019 , all remaining rates are effective January 1, 2019 or once Bylaws have been updated

9,050$

121,986$

5,625$

72,400$

52


53

2019 COMMUNITY FUNDING EQUALIZATION GRANT AS % OF BUDGET

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

COMMUNITY FUNDING & EQUALIZATION (UNCONDITIONAL) GRANT AS % OF BUDGET

54

2019 COMMUNITY FUNDING EQUALIZATION GRANT

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

City of FrederictonCommunity Funding & Equalization

(Unconditional) Grant2000 - 2019

55

2019 COMMUNITY FUNDING EQUALIZATION GRANT TREND

YEAR GROSS BUDGET

COMMUNITY FUNDING &

EQUALIZATION GRANT

GRANT AS % OF

GROSS BUDGET

2000 54,407,458 6,902,156 12.69%2001 55,827,789 6,211,671 11.13%2002 57,468,529 6,211,671 10.81%2003 59,045,135 6,211,671 10.52%2004 62,969,186 5,590,504 8.88%2005 67,028,170 5,590,504 8.34%2006 71,424,779 5,590,504 7.83%2007 77,064,425 5,702,314 7.40%2008 82,445,566 5,816,360 7.05%2009 88,708,301 5,816,360 6.56%2010 93,173,545 5,816,360 6.24%2011 97,972,486 5,758,196 5.88%2012 101,565,122 5,643,032 5.56%2013 104,094,373 4,294,351 4.13%2014 106,313,245 2,994,192 2.82%2015 108,560,122 1,713,004 1.58%2016 111,747,186 1,756,295 1.57%2017 113,158,309 1,800,174 1.59%2018 116,918,458 1,821,738 1.56%2019 120,165,415 1,832,790 1.53%

56

2019 UNCONDITIONAL GRANT COMPARISON BETWEEN CITIES

0

2000000

4000000

6000000

8000000

10000000

12000000

14000000

16000000

18000000

Moncton Saint John Fredericton

$3,893,508

$17,353,344

$1,832,790

2019 Community Funding & Equalization (Unconditional) Grant Comparison between Cities

57

2017 - 2019 UNCONDITIONAL GRANT COMPARISON BETWEEN CITIES

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

Moncton Saint John Fredericton

2017-2019 Community Funding & Equalization (Unconditional) Grant Comparison between Cities

2017

2018

2019

58

3 CITIES COMMUNITY FUNDING EQUALIZATION GRANT PER CAPITA COMPARISON

3154

257

0

50

100

150

200

250

300

Fredericton Moncton Saint John

3 Cities Unconditional Grant Per Capita Comparison

59

2019 EXPLANATION OF COMMUNITY FUNDING & EQUALIZATION GRANT PROVINCE OF NEW BRUNSWICK COMMUNITY FUNDING & EQUALIZATION GRANT Two components:

1. Core Funding 2. Equalization

The City of Fredericton received $1,832,790 in Core Funding and zero from Equalization.

THE CORE FUNDING COMPONENT In 2019, $13,033,300 was distributed based on proportion of non-residential tax base (16 cents). This amount was not tied to expenditure need or capacity, provides funding to all municipalities and supports urban areas. The principles addressed are predictability, stability, simplicity, neutrality and accountability. Fredericton received $1,832,790 of the Core Funding component.

THE EQUALIZATION COMPONENT In 2019, the pool is set at $53,233,422. This amount is tied to expenditure need and fiscal capacity. The principles addressed are equity, flexibility, neutrality, stability* and predictability*. *Predictability and stability of the total funding level and formula for allocation

Fredericton received zero ($0) from the equalization component.

THE EQUALIZATION COMPONENT – ELEMENTS

• Groups of Municipalities • Fredericton is in Group A with Moncton and Saint John • Fredericton gets $0 • Moncton gets $936,134 • Saint John gets $14.84 Million

• Standard Expenditure • Density Adjustment (based on population/road km) • Equalization requirement (supposed to help maintain stable/average tax rate, etc.) • Policing Adjustment for municipalities under the Provincial policing services agreement (PPSA)

• (N/A for Cities) Adjustment for available funding

THE EQUALIZATION COMPONENT – STANDARD EXPENDITURE

• Certain costs removed from net budget to avoid double equalization and to control for neutrality: • Environmental Development Services (includes land use planning, economic development and tourism) • Cost of Assessment • Water Cost Transfer



2019 Budget $ Change % Change

Community Funding and Equalization (Unconditional) Grant (1,821,738) (1,832,790) (11,052) 1%

60

2019 GFEG FOR NB CITIES

Source: PNB website https://www2.gnb.ca/content/gnb/en/news/news_release.2018.11.1297.html

NEWS RELEASE Environment and Local Government

2019 community funding and equalization grants announced 28 November 2018

FREDERICTON (GNB) – Local governments and local service districts will receive more than $75 million in community funding and equalization grants from the provincial government in 2019, an increase of about $117,000 over last year.

“Our government understands this information is integral for local governments and local service districts to complete their budgets and be in a position to deliver essential services to their residents,” said Environment and Local Government Minister Jeff Carr. “Stable funding is fundamental to creating strong viable communities, and our government is committed to working with local governments to ensure they can balance their services and tax rates for the coming year.”

Local governments will have a core funding component of $13 million and an equalization component of about $53.2 million.

Local service districts will receive core funding of $2.6 million and a police equalization component of $4.4 million.

The community funding and equalization grant formula also includes a calculation for policing costs for communities served by the RCMP under the Provincial Police Service Agreement.

The list of Community Funding and Equalization Grants for municipalities and rural communities, and the list of municipal tax bases are available online.

Local Governments 2019 Tax Base 2018-2019Growth (Loss)

Equalization Component

Total Grant

BATHURST 1,054,828,400 18,798,540 3,224,106 3,506,922CAMPBELLTON 596,394,900 9,563,340 1,636,673 1,718,735DIEPPE 3,158,918,100 128,605,135 0 1,063,645EDMUNDSTON 1,436,009,300 55,274,424 4,840,108 5,181,277FREDERICTON 7,303,077,073 220,800,785 0 1,832,790MIRAMICHI 1,513,668,000 44,294,444 5,619,296 6,041,476MONCTON 8,371,165,050 309,659,095 936,134 3,893,508SAINT JOHN 6,923,084,249 126,496,695 14,841,149 17,353,344

49,259,461,777 50,649,579,828 13,033,300 53,233,422 68,071,607TOTAL 1,390,118,051

6,796,587,554 2,512,1958,061,505,955 2,957,3741,469,373,556 422,1807,082,276,288 1,832,7901,380,734,876 341,1693,030,312,965 1,063,645586,831,560 82,062

1,036,029,860 282,816

2018 Tax Base Core Funding Component

61

https://www2.gnb.ca/content/gnb/en/news/news_release.2018.11.1297.html

https://www2.gnb.ca/content/dam/gnb/Departments/lg-gl/pdf/Tax-Taxe/CFEG2019-SFPC2019.pdf

[PROPERTY TAX INFORMATION] City of Fredericton property tax base information for 2019 including historical comparison of the tax base and property tax rate, the formula for calculating the tax rate, and the estimated average tax bill increase. Includes information from Service New Brunswick on the 2019 Municipal and Rural Community Funding and Equalization Grant and Tax Base. Business Improvement Area tax rate and budget are provided.

2019

SECTION II – PROPERTY TAX INFORMATION

CONTENTS 2019 General Fund Revenue ............................................................................................................................................................. 62

Property Tax Base Growth ................................................................................................................................................................ 63

Tax Base Increase Breakdown by Market Assessment and New Construction – ............................................................................. 64

Growth in the Property Tax Base ...................................................................................................................................................... 65

Market Assessments Compared to NB CPI ....................................................................................................................................... 65

Market Assessment Vs. new Construction Increase ......................................................................................................................... 66

Property Tax Base (Assessment) ....................................................................................................................................................... 67

City of Fredericton – 2019 Financial Information ............................................................................................................................. 68

Comparative Data for Warrant to be Raised by Tax Rate ................................................................................................................. 69

Tax Base for Rate (Inside and Outside) ............................................................................................................................................. 70

Formula For Calculation of Tax Rate 2019 ........................................................................................................................................ 71

Tax Rates 2009 – 2019 ...................................................................................................................................................................... 72

This page has been left blank intentionally ....................................................................................................................................... 73

2019 Property Tax Rates ................................................................................................................................................................... 74

2019 Estimated Average Property Tax Bill ........................................................................................................................................ 75

SNB Assessments and Tax Base ........................................................................................................................................................ 76

Downtown Fredericton Inc. 2019 Budget ......................................................................................................................................... 86

Business Fredericton North 2019 Budget ......................................................................................................................................... 87

2019 GENERAL FUND REVENUE WHERE THE MONEY COMES FROM

Residential Property Tax

51.7%

Non-Residential Property Tax (Commercial)

34.8%

Unconditional Grant1.5%

User Charges, Licenses, Fees, Fines

& Other12.0%

City of FrederictonGeneral Fund Revenue 2019Where the money comes from...

Residential Property Tax 62,132,875$ 51.7%Non-Residential Property Tax (Commercial) 41,791,398$ 34.8%Unconditional Grant 1,832,790$ 1.5%User Charges, Licenses, Fees, Fines & Other 14,408,352$ 12.0%

120,165,415$

62

PROPERTY TAX BASE GROWTH

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

8.00%

9.00%

10.00%

1.28%1.61%

2.84%

1.98%

2.94%

2.31%

2.86%

3.61%

8.48%

7.67%

6.96%

8.56%

7.28%

7.92%

5.43%

4.88% 4.88% 4.95%

3.85%

2.70%

1.69%1.38%

2.14%

3.12%

CITY OF FREDERICTONProperty Tax Base Growth

% Change

TAX BASE

Year Tax Base % Change1990 2,273,085,650 11.61%1991 2,477,563,200 9.00%1992 2,606,858,150 5.22%1993 2,665,513,350 2.25%1994 2,691,196,600 0.96%1995 2,760,830,500 2.59%1996 2,796,200,150 1.28%1997 2,841,290,850 1.61%1998 2,922,028,500 2.84%1999 2,980,024,100 1.98%2000 3,067,724,255 2.94%2001 3,138,633,450 2.31%2002 3,228,429,489 2.86%2003 3,345,073,426 3.61%2004 3,628,724,282 8.48%2005 3,906,904,494 7.67%2006 4,178,933,263 6.96%2007 4,536,560,139 8.56%2008 4,866,745,536 7.28%2009 5,252,355,062 7.92%2010 5,537,706,643 5.43%2011 5,807,716,114 4.88%2012 6,091,366,212 4.88%2013 6,392,645,032 4.95%2014 6,638,900,004 3.85%2015 6,818,360,822 2.70%2016 6,933,624,190 1.69%2017 7,029,225,653 1.38%2018 7,082,276,288 2.14%2019 7,303,077,073 3.12%

63

TAX BASE INCREASE BREAKDOWN BY MARKET ASSESSMENT AND NEW CONSTRUCTION –

2013 2014 2015 2016 2017 2018 2019Market Value 3.41% 2.70% 1.03% 0.76% 0.77% -0.31% 2.32%New Construction 1.54% 1.15% 1.67% 0.93% 0.61% 1.06% 0.80%Tax Base Increase 4.95% 3.85% 2.70% 1.69% 1.38% 0.75% 3.12%

4.95%

3.85%

2.70%

1.69%1.38%

Tax Base Increase

3.12%

-1%

0%

1%

2%

3%

4%

5%

6%

Tax Base Increase

GROWTH IN THE PROPERTY TAX BASE

MARKET ASSESSMENTS COMPARED TO NB CPI

0.61% 1.06% 0.80%

2.32%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

8.0%

9.0%

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Growth in the Property Tax Base

New Construction Market Value

-1.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

Market Assessments Compared to NB CPI

Market Value

NB CPI

65

MARKET ASSESSMENT VS. NEW CONSTRUCTION INCREASE

2018 2019 Difference % Difference

General Residential Property $4,233,740,168 $4,366,267,475 $132,527,307 3.13%Provincial Residential Property 857,803,100 880,055,100 $22,252,000 2.59%Federal Residential Property 3,284,300 3,292,900 $8,600 0.26%Non-Provincial Rate Residential Property $33,192,772 $33,673,500 $480,728 1.45%Total Residential $5,128,020,340 $5,283,288,975 $155,268,635 3.03%

General Non-Residential $1,645,514,520 $1,702,515,900 $57,001,380 3.46%Provincial Non-Residential 257,547,750 265,370,550 $7,822,800 3.04%Federal Non-Residential 50,994,778 51,701,248 $706,470 1.39%Non-Provincial Non-Residential 198,900 200,400 $1,500 0.75%

Total Non-Residential $1,954,255,948 $2,019,788,098 $65,532,150 3.35%

Total Inside & Outside Tax Base for Rate $7,082,276,288 $7,303,077,073 $220,800,785 3.12%

Overall Total % of OverallDescription Amount Total Increase % of Total % Increase Increase

Market Value Adjustments $164,160,006 220,800,785 74% 3.12% 2.32%New Construction 56,640,779 220,800,785 26% 3.12% 0.80%Total Tax Base Increase $220,800,785 100.00% 3.12%

CITY OF FREDERICTONINSIDE & OUTSIDE TAX BASE FOR RATE

MARKET ASSESSMENT VS. NEW CONSTRUCTION INCREASERESIDENTIAL VS. NON-RESIDENTIAL ASSESSMENT CHANGES

66

PROPERTY TAX BASE (ASSESSMENT) BREAKDOWN FOR PERIOD 2002 – 2019

RESIDENTIAL % NON-RESIDENTIAL % TOTAL TOTAL TOTALYEAR TAX BASE CHANGE TAX BASE CHANGE TAX BASE % CHANGE $ CHANGE

2002 $2,178,468,100 3.96% $1,049,961,389 0.65% $3,228,429,489 2.86% $89,796,0392003 $2,258,929,000 3.69% $1,086,144,426 3.45% $3,345,073,426 3.61% $116,643,9372004 $2,495,808,400 10.49% $1,132,915,882 4.31% $3,628,724,282 8.48% $283,650,8562005 $2,697,296,994 8.07% $1,209,607,500 6.77% $3,906,904,494 7.67% $278,180,2122006 $2,928,464,300 8.57% $1,250,468,963 3.38% $4,178,933,263 6.96% $272,028,7692007 $3,216,338,000 9.83% $1,320,222,139 5.58% $4,536,560,139 8.56% $357,626,8762008 $3,475,188,000 8.05% $1,391,557,536 5.40% $4,866,745,536 7.28% $330,185,3972009 $3,730,235,200 7.34% $1,522,119,862 9.38% $5,252,355,062 7.92% $385,609,5262010 $3,971,226,500 6.46% $1,566,480,143 2.91% $5,537,706,643 5.43% $285,351,5812011 $4,192,356,500 5.57% $1,615,359,614 3.12% $5,807,716,114 4.88% $270,009,4712012 $4,386,572,900 4.63% $1,704,793,312 5.54% $6,091,366,212 4.88% $283,650,0982013 $4,595,310,800 4.76% $1,797,334,232 5.43% $6,392,645,032 4.95% $301,278,8202014 $4,840,957,200 5.35% $1,797,942,804 0.03% $6,638,900,004 3.85% $246,254,9722015 $4,939,551,100 2.04% $1,878,809,722 4.50% $6,818,360,822 2.70% $179,460,8182016 $4,998,560,200 1.19% $1,935,063,990 2.99% $6,933,624,190 1.69% $115,263,3682017 $5,074,139,200 1.51% $1,955,086,453 1.03% $7,029,225,653 1.38% $95,601,4632018 $5,128,020,340 2.59% $1,954,255,948 0.99% $7,082,276,288 2.14% $148,652,0982019 $5,283,288,975 4.12% $2,019,788,098 3.31% $7,303,077,073 3.90% $273,851,420

Residential Tax Base Increase $155,268,635Non-Residential Tax Base Increase $65,532,150

Total Tax Base Increase $220,800,785

2019 Summary

CITY OF FREDERICTONPROPERTY TAX BASE (ASSESSMENT)

Breakdown for Period 2002 - 2018

*The above figures include the Federal Grant-in-Lieu property assessments from 1997 onward.

67

CITY OF FREDERICTON – 2019 FINANCIAL INFORMATION

CITY OF FREDERICTON FINANCIAL INFORMATION FOR 2019

2018 2019 Variance ChangeUnconditional Grant 1,821,738$ 1,832,790$ 11,052$ 0.61%Non-tax Revenue including FPILT 15,029,538$ 14,408,352$ (621,186)$ (4.13)%Tax Base 7,082,276,288 7,303,077,073 220,800,785$ 3.12%Expenditures 116,918,458$ 120,165,415$ 3,246,957$ 2.78%

Revenues:Unconditional Grant 1,821,738$ 1,832,790$ 11,052$ 0.61%Non-tax 15,029,538$ 14,408,352$ (621,186)$ (4.13)%Warrant 100,067,182$ 103,924,273$ 3,857,091$ 3.85%

Total Revenues 116,918,458$ 120,165,415$ 3,246,957$ 2.78%

Total Expenditures 116,918,458$ 120,165,415$ 3,246,957$ 2.78%

Property Tax Base (Combined) 7,082,276,288$ 7,303,077,073$ 220,800,785$ 3.12%

Inside Tax Base 6,919,711,908 7,138,582,473 218,870,565$ 3.16%Inside Rate 1.4211 1.4311 0.01000

Outside Tax Base 162,564,380 164,494,600 1,930,220$ 1.19%Outside Rate 1.0658$ 1.0733$ 0.00750

Tax Rate (Combined) 1.4129$ 1.4230$ 0.0101

2018 2019Inside Warrant 98,334,556 102,158,738

Outside Warrant 1,732,626 1,765,535 100,067,182 103,924,273

2019 1¢ on the Tax Rate = 730,308

68

COMPARATIVE DATA FOR WARRANT TO BE RAISED BY TAX RATE

2018 2019 Variance $ VarianceGross Expenditures $116,918,458 $120,165,415 $3,246,957 2.78% Less Non-Tax Revenue (including FPILT) 15,029,538 14,408,352 -621,186 (4.13%)Net Budget $101,888,920 $105,757,063 $3,868,143 3.80% Less Unconditional Transfer 1,821,738 1,832,790 11,052 0.61%

Warrant to be Raised by a Local Rate $100,067,182 $103,924,273 $3,857,091 3.85%

REVENUESUnconditional Grant $1,821,738 $1,832,790 11,052 0.61% Non-Tax Revenue (including FPILT) 15,029,538 14,408,352 (621,186) (4.13%)Warrant 100,067,182 103,924,273 3,857,091 3.85%

Total Revenues $116,918,458 $120,165,415 $3,246,957 2.78%

Property Tax Base for Rate (Inside) $6,919,711,908 $7,138,582,473 $218,870,565 3.16% Property Tax Base for Rate (Outside) 162,564,380 164,494,600 1,930,220 1.19%

Total Tax Base $7,082,276,288 $7,303,077,073 $220,800,785 3.12%

Property Tax Rate (Inside) $1.4211 $1.4311 $0.0100Property Tax Rate (Outside) $1.0658 $1.0733 $0.0075

CITY OF FREDERICTON2019 BUDGET

Comparative Data for Warrant to be Raised by Tax Rate

69

TAX BASE FOR RATE (INSIDE AND OUTSIDE)

2018 2019 ChangeINSIDEProperty Tax Base - Residential 4,992,769,844$ 5,145,119,675$ 3.05%Property Tax Base - Non-Residential 1,296,250,224$ 1,340,994,900$ 3.45%Total Tax Base 6,289,020,068$ 6,486,114,575$ 3.13%Plus 1/2 Non-Residential 648,125,112$ 670,497,450$ Total Municipal Tax Base 6,937,145,180$ 7,156,612,025$ 3.16%Adjustment to Federal Tax Base 17,433,272)($ 18,029,552)($ Tax Base for Rate 6,919,711,908$ 7,138,582,473$ 3.16%OUTSIDEProperty Tax Base - Residential 135,250,496$ 138,169,300$ 2.16%Property Tax Base - Non-Residential 18,209,256$ 17,550,200$ -3.62%Total Tax Base 153,459,752$ 155,719,500$ 1.47%Plus 1/2 Non-Residential 9,104,628$ 8,775,100$ Total Municipal Tax Base 162,564,380$ 164,494,600$ 1.19%Adjustment to Federal Base -$ -$ Tax Base for Rate 162,564,380$ 164,494,600$ 1.19%

TOTAL TAX BASE FOR RATE 7,082,276,288$ 7,303,077,073$ 3.12%

Residential Tax Base 5,128,020,340$ 5,283,288,975$ 3.03%Non-Residential Tax Base 1,954,255,948$ 2,019,788,098$ 3.35%

7,082,276,288$ 7,303,077,073$ 3.12%

The City of FrederictonTax Base for Rate (Inside and Outside)

70

FORMULA FOR CALCULATION OF TAX RATE 2019

Inside Tax Base for Rate: $7,138,582,473Outside Tax Base for Rate: $164,494,600

TOTAL $7,303,077,073

Step 1 Take 75 % of outside tax base plus inside tax base $7,261,953,423 Step 2 Divide the warrant revenue $103,924,273 by the new tax base calculated in Step 1 1.4311Step 3 Take 75% of the inside rate calculated in Step 2 1.0733

Step 4 102,158,738

Step 5 1,765,535$103,924,273

Inside Warrant $102,158,738Outside Warrant $1,765,535TOTAL WARRANT $103,924,273

TAX BASE PER DEPARTMENT OF ENVIRONMENT AND LOCAL GOVERNMENT

CALCULATION

Multiply the inside tax base by the rate calculated in Step 2 divided by 100 (This is the inside warrant revenue)Multiply the outside tax base by the rate calculated in Step 3 divided by 100 (This is the outside warrant revenue)

SUMMARY

CITY OF FREDERICTONFORMULA FOR CALCULATION OF TAX RATE

2019

71

TAX RATES 2009 – 2019

1.0001.0501.1001.1501.2001.2501.3001.3501.4001.4501.500

TAX RATES (2009-2019)

Inside Rate Outside Rate

Annual ChangeInside Outside Inside Rate Change Outside Rate Change

2019 1.4311 1.0733 0.01 0.0075

2018 1.4211 1.0658 - -

2017 1.4211 1.0658 - -

2016 1.4211 1.0658 - -

2015 1.4211 1.0658 - -

2014 1.4211 1.0658 - -

2013 1.4211 1.0658 - -

2012 1.4211 1.0658 - -

2011 1.4211 1.0658 (0.005) (0.0038)2010 1.4261 1.0696 0.0085 0.0064

2009 1.4176 1.0632 - -

72

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73

2019 PROPERTY TAX RATES

1). *Inside City Rate 1.4311 x 1.5 = 2.14672). (a) Provincial Tax Rate 1.4573 x 1.5 = 2.18603). Provincial Tax Rate (Assessment & Collection) 0.01944). Subtotal $4.35215). Business Improvement Area (BIA) 0.206). Total Provincial Rate (Commercial) $4.5521

1). *Inside City Rate 1.43112). (b) Provincial Tax Rate 1.12333). Provincial Tax Rate (Assessment & Collection) 0.01944). Subtotal $2.57385.) Residential Tenancy Administration Fee 0.05006). Total Rate - Non-Owner Occupied $2.6238

Inside Outside1). City Rate $1.4311 $1.07332). Provincial Rate 1.1233 1.12333). Provincial Rate (Assessment & Collection) 0.0194 0.01944). Subtotal 2.5738 2.21605). Less Provincial Tax Credit (1.1233) (1.1233)6). Total Tax Bill $1.4505 $1.0927

NO TES:

NO N-RESIDENTIAL TAX RATE:

2019 PROPERTY TAX RATES

*PNB levies a property tax on non-residential (commercial) property within municipal boundaries. A development in the downtown corepays a total rate of $4.5371. Of that total, the City of Fredericton collects $2.467, or 49% of the total tax charged. PNB collects themajority of the property tax in the form of the Provincial Tax Rate, i.e. $2.1860 + 0.0194 = $2.205 per $100 of assessment. The BIA levy of 0.20 is a tax imposed upon businesses by themselves through Downtown Fredericton Inc.

*City receives the revenue. The 1.5 represents the business tax rate.*The above Property Tax Rates apply to all properties (land & buildings) within the City limits, per $100 of assessment.*Depending on the zoning, the City generally pays the Commercial Property Tax Rate (2 & 3 above).*The City also pays the BIA Rate of 20¢ on some buildings, such as City Hall, Police Station, Convention Centre and Parking Garages.*Residential Tenancy Administration Fee came into effect on 1992 December 11—which is a fee for the cost of the Rentalsman Office.*The combined tax base assessment 2019 over 2018 was increased by 3.12%.*The base used for 2019 to set the Tax Rate was $7,303,077,073 which included Federal properties.

NON-OWNER OCCUPIED RESIDENTIAL

(a)Using PNB's 2019 rates. There was a 33¢ rate reduction to be phased-in over four years from 2013 - 2016. However, the rate reducedfrom $2.186 to $2.1035 in 2013; to $2.0210 in 2014; and in 2015, the rate returned to the original 2013 rate of $2.1860; remains unchangedfor 2016 - 2019.(b) Using PNB's 2019 rates. There was a 33.4¢ rate reduction phased-in over four years 2013 - 2016, with the rate reduced from $1.4573to $1.3973 in 2013; to $1.3373 in 2014; to $1.2773 in 2015; to $1.1233 in 2016; remains unchanged for 2017 - 2019.

NON-RESIDENTIAL (COMMERCIAL)

RESIDENTIAL

74

2019 ESTIMATED AVERAGE PROPERTY TAX BILL

Assessed 2018 Value

2018 Inside Rate @ $1.4211 with Ave. Market

Assessment Increase

Assessed Value Based Upon Ave. Market

Assessment Increase of 2.32%

2019 Inside Rate @ $1.4311 with Ave.

Market Assessment Increase

Annual Change

200,000 $2,862 204,640 $2,929 $66

250,000 $3,578 255,800 $3,661 $83

300,000 $4,293 306,960 $4,393 $100

400,000 $5,724 409,280 $5,857 $133

PROPERTY TAX BILL AVERAGE ASSESSMENT INCREASE EXAMPLE

75

SNB Property Assessment Offices/Bureaux d’évaluation foncières de SNB

New Brunswick/Nouveau-Brunswick

Office/

Bureau

County/

Comté

Manager/

Gestionnaire

Telephone Number/

Numéro de téléphone

Fax/

Télécopieur

Address/

Adresse

Email Address/

Courriel

Edmundston Madawaska

Victoria

Scott Harding Acting Manager, Property Assessment Services/ Gestionnaire par intérim, Services de l’évaluation

foncière

(506) 323-8394 (506) 735-2382 121 rue de l'Église St.

Edmundston NB

E3V 3J9

[email protected]

Woodstock Victoria

Carleton

Scott Harding Acting Manager, Property Assessment Services/

Gestionnaire par intérim, Services de l’évaluation

foncière

(506) 323-8394 (506) 325-4482 200 rue King St.

Woodstock NB

E7M 1Z7

[email protected]

Fredericton York

Sunbury

Queens

Peter Rogers Manager, Property Assessment Services/

Gestionnaire, Services de l’évaluation foncière

(506) 238-0714 (506) 453-3279 432 rue Queen St.

Fredericton NB

E3B 1B6

[email protected]

Hampton Kings Loretta Munn Manager, Property Assessment Services/ Gestionnaire, Services de l’évaluation foncière

(506) 343-5924 (506) 832-6121 410 prom.William Bell Dr.

Hampton NB

E5N 2C2

[email protected]

St. Stephen Charlotte Stephen Walsh Manager, Property Assessment Services/ Gestionnaire, Services de l’évaluation foncière

(506) 343-6601 (506) 466-7358 73 blvd. Milltown Blvd.

St. Stephen NB

E3L 1G5

[email protected]

Saint John Saint John Stephen Walsh Manager, Property Assessment Services/ Gestionnaire, Services de l’évaluation foncière

(506) 343-6601 (506) 658-2156 15 carré King’s Square N.

Saint John NB

E2L 1E6

[email protected]

Moncton Westmorland

Albert

Eric Roy Acting Manager, Property Assessment Services/

Gestionnaire par intérim, Services de l’évaluation foncière

(506) 866-5473 (506) 856-2519 633 rue Main St.

Suite 300, Moncton NB

E1C 9X9

[email protected]

Richibucto Kent Jean-Paul Hebert Manager, Property Assessment Services/ Gestionnaire, Services de l’évaluation foncière

(506) 744-1686 (506) 523-7777 9239 rue Main St.

Richibucto NB

E4W 4B4

[email protected]

Miramichi Northumberland Jean-Paul Hebert Manager, Property Assessment Services/ Gestionnaire, Services de l’évaluation foncière

(506) 744-1686 (506) 627-4029 360 rue Pleasant St.

Miramichi NB

E1V 1X3

[email protected]

Bathurst Gloucester Michel Frenette Acting Manager, Property Assessment Services/ Gestionnaire par intérim, Services de l’évaluation

foncière

(506) 759-2644 (506) 547-2925 161 rue Main St.

Bathurst NB

E2A 1A6

[email protected]

Campbellton Restigouche Michel Frenette Acting Manager, Property Assessment Services/

Gestionnaire par intérim, Services de l’évaluation

foncière

(506) 759-2644 (506) 789-2582 157 rue Water St.

Campbellton NB

E3N 3L4

[email protected]

mailto:[email protected]











Cost of Assessment - coût de l'évaluation

Municipal Tax Cost ofMunicipality / Municipalité Base For Rate Assessment

2019 2019Assiette fiscale Coût de

municipale l'évaluationpour le taux

1 Bathurst 1,054,828,400 204,6372 Campbellton 596,394,900 115,7013 Dieppe 3,158,918,100 612,8304 Edmundston 1,436,009,300 278,5865 Fredericton 7,303,077,073 1,416,7976 Miramichi 1,513,668,000 293,6527 Moncton 8,371,165,050 1,624,0068 Saint John 6,923,084,249 1,343,078

CITY TOTAL / TOTAL DE CITÉ 30,357,145,072 5,889,287

9 Beresford 281,851,450 54,67910 Bouctouche 219,289,400 42,54211 Caraquet 386,549,900 74,99112 Dalhousie 225,636,600 43,77413 Florenceville-Bristol 219,154,400 42,51614 Grand Bay-Westfield 375,785,600 72,90215 Grand-Sault/Grand Falls 549,086,700 106,52316 Hampton 365,177,400 70,84417 Hartland 85,793,250 16,64418 Lamèque 94,306,100 18,29519 Nackawic 91,843,500 17,81820 Oromocto 1,203,101,550 233,40221 Quispamsis 1,748,060,900 339,12422 Richibucto 109,076,350 21,16123 Riverview 1,518,568,050 294,60224 Rothesay 1,293,791,950 250,99625 Sackville 634,635,750 123,11926 Saint Andrews 319,920,050 62,06427 Saint-Léonard 79,221,750 15,36928 Saint-Quentin 134,930,500 26,17729 Shediac 682,166,400 132,34030 Shippagan 239,196,300 46,40431 St. George 136,418,100 26,46532 St. Stephen 338,618,950 65,69233 Sussex 415,421,200 80,59234 Woodstock 506,937,600 98,346

TOWN TOTAL / TOTAL DE VILLE 12,254,539,700 2,377,381

35 Alma 28,648,950 5,55836 Aroostook 10,079,400 1,95537 Atholville 221,648,200 43,00038 Balmoral 98,313,550 19,07339 Bas-Caraquet 70,540,400 13,68540 Bath 21,823,200 4,234

41 Belledune 387,300,156 75,13642 Bertrand 60,016,750 11,64343 Blacks Harbour 61,350,400 11,90244 Blackville 48,914,000 9,48945 Cambridge-Narrows 95,084,350 18,44646 Canterbury 13,793,900 2,67647 Cap-Pelé 202,512,650 39,28748 Centreville 37,140,250 7,20549 Charlo 83,860,300 16,26950 Chipman 66,972,900 12,99351 Doaktown 56,463,100 10,95452 Dorchester 58,889,500 11,42553 Drummond 54,200,100 10,51554 Eel River Crossing 83,177,250 16,13655 Fredericton Junction 41,365,400 8,02556 Gagetown 59,893,550 11,61957 Grand Manan 200,289,150 38,85658 Grande-Anse 36,906,850 7,16059 Harvey 19,996,800 3,87960 Hillsborough 85,182,400 16,52561 Lac Baker 62,563,600 12,13762 Le Goulet 26,661,250 5,17263 Maisonnette 25,707,250 4,98764 McAdam 50,094,900 9,71865 Meductic 14,152,550 2,74666 Memramcook 316,302,900 61,36367 Millville 10,229,400 1,98568 Minto 104,275,800 20,23069 New Maryland 346,887,100 67,29670 Nigadoo 54,425,850 10,55971 Norton 75,778,950 14,70172 Néguac 128,640,200 24,95673 Paquetville 51,933,050 10,07574 Perth-Andover 118,115,500 22,91475 Petit-Rocher 107,150,300 20,78776 Petitcodiac 91,222,250 17,69777 Plaster Rock 60,764,500 11,78878 Pointe-Verte 42,868,850 8,31779 Port Elgin 24,245,600 4,70480 Rexton 82,741,700 16,05281 Riverside-Albert 22,183,850 4,30482 Rivière-Verte 39,731,800 7,70883 Rogersville 56,557,600 10,97284 Saint-Antoine 111,287,500 21,59085 Saint-Isidore 49,191,250 9,54386 Saint-Louis de Kent 60,167,050 11,67287 Saint-Léolin 20,108,550 3,90188 Sainte-Anne-de-Madawaska 44,439,200 8,62189 Sainte-Marie-Saint-Raphaël 33,232,500 6,44790 Salisbury 179,275,400 34,77991 St. Martins 21,951,400 4,25992 Stanley 29,980,800 5,81693 Sussex Corner 101,434,500 19,67894 Tide Head 60,489,900 11,73595 Tracy 25,734,250 4,992

VILLAGE TOTAL / TOTAL DE VILLAGE 4,854,890,506 941,846

Rural Comm. Tax Cost ofRural Community / Communauté rurale Base For Rate Assessment

2019 2019Assiette fiscale Coût de de comm. rurale l'évaluation

pour le taux

1 Beaubassin-est 634,922,250 123,1752 Campobello Island 95,787,800 18,5833 Cocagne 210,993,800 40,9334 Hanwell 515,571,650 100,0215 Haut-Madawaska 266,228,400 51,6486 Kedgwick 119,322,750 23,1497 Saint-André 191,116,000 37,0778 Upper Miramichi 112,830,850 21,889

TOTAL RURAL COMMUNITY / TOTAL COMMUNAUTÉ RURALE 2,146,773,500 416,475

Reg. Muni. Tax Cost ofRegional Municipality / Municipalité Régionale Base For Rate Assessment

2019 2019Assiette fiscale Coût de de muni. région. l'évaluation

pour le taux1 Tracadie 1,036,231,050 201,029

TOTAL REGIONAL MUNICIPALITY / TOTAL MUNICIPALITÉ RÉGIONALE 1,036,231,050 201,029

TOTAL ALL GROUPS / TOTAL DES GROUPES 50,649,579,828 9,826,018

Heidi SutherlandCoordinator / CoordonnatriceProperty Assessment Services / Services de l’évaluation foncièreService New Brunswick / Service Nouveau-Brunswick Phone / Téléphone : 506-457-7347Fax / Télécopieur : 506-453-4005E-mail / Courriel : [email protected]


http://www.snb.ca/

2019 Tax Bases and Community Funding and Equalization Grant

Assiettes fiscales et Subvention de financement et de péréquation communautaires 2019

Local Governments 2018 Tax Base 2019 Tax Base 2018-2019 Growth (Loss)

Core Funding Component

Equalization Component Total Grant

Gouvernements locaux Assiette fiscale 2018

Assiette fiscale 2019

Croissance (Perte)

2018-2019

Composante financement de

base

Composante péréquation

Subvention totale

ALMA 27,921,906 28,648,950 727,044 4,386 0 4,386AROOSTOOK 9,912,100 10,079,400 167,300 310 104,639 104,949ATHOLVILLE 218,096,459 221,648,200 3,551,741 N/A N/A 290,668BALMORAL 95,400,696 98,313,550 2,912,854 8,621 120,850 129,471BAS-CARAQUET 68,714,830 70,540,400 1,825,570 13,511 172,176 185,687BATH 21,761,257 21,823,200 61,943 2,688 98,518 101,206BATHURST 1,036,029,860 1,054,828,400 18,798,540 282,816 3,224,106 3,506,922BEAUBASSIN -EST 619,852,025 634,922,250 15,070,225 52,801 0 52,801BELLEDUNE 386,048,741 387,300,156 1,251,415 344,862 0 344,862BERESFORD 274,647,529 281,851,450 7,203,921 45,646 853,924 899,570BERTRAND 58,509,000 60,016,750 1,507,750 2,748 207,639 210,387BLACK'S HARBOUR 64,408,322 61,350,400 (3,057,922) 31,671 207,490 239,161BLACKVILLE 48,411,750 48,914,000 502,250 5,089 205,869 210,958BOUCTOUCHE 214,002,500 219,289,400 5,286,900 52,526 0 52,526CAMBRIDGE-NARROWS 96,264,532 95,084,350 (1,180,182) 751 0 751CAMPBELLTON 586,831,560 596,394,900 9,563,340 82,062 1,636,673 1,718,735CAMPOBELLO 95,125,014 95,787,800 662,786 1,749 0 1,749CANTERBURY 13,376,270 13,793,900 417,630 487 92,929 93,416CAP PELE 194,404,439 202,512,650 8,108,211 41,012 150,299 191,311CARAQUET 376,941,682 386,549,900 9,608,218 85,644 946,084 1,031,728CENTREVILLE 36,164,499 37,140,250 975,751 13,291 13,002 26,293CHARLO 81,358,540 83,860,300 2,501,760 6,290 104,259 110,549CHIPMAN 66,065,384 66,972,900 907,516 22,822 313,026 335,848COCAGNE 201,674,988 210,993,800 9,318,812 N/A N/A 9,186DALHOUSIE 222,778,416 225,636,600 2,858,184 35,588 1,336,545 1,372,133DIEPPE 3,030,312,965 3,158,918,100 128,605,135 1,063,645 0 1,063,645DOAKTOWN 55,840,865 56,463,100 622,235 20,421 195,020 215,441DORCHESTER 58,129,858 58,889,500 759,642 35,084 50,677 85,761DRUMMOND 54,235,020 54,200,100 (34,920) 4,509 0 4,509EDMUNDSTON 1,380,734,876 1,436,009,300 55,274,424 341,169 4,840,108 5,181,277EEL RIVER CROSSING 82,025,120 83,177,250 1,152,130 N/A N/A 394,022FLORENCEVILLE-BRISTOL 214,108,940 219,154,400 5,045,460 124,652 0 124,652FREDERICTON 7,082,276,288 7,303,077,073 220,800,785 1,832,790 0 1,832,790FREDERICTON JUNCTION 40,944,025 41,365,400 421,375 3,222 71,425 74,647GAGETOWN 60,887,845 59,893,550 (994,295) 2,466 0 2,466GRAND BAY-WESTFIELD 372,932,539 375,785,600 2,853,061 14,011 596,008 610,019GRAND FALLS 537,774,284 549,086,700 11,312,416 183,170 551,457 734,627GRAND MANAN 195,351,060 200,289,150 4,938,090 30,292 264,927 295,219GRANDE ANSE 37,101,550 36,906,850 (194,700) 6,473 437,941 444,414HAMPTON 355,494,822 365,177,400 9,682,578 37,379 116,937 154,316HANWELL 507,954,099 515,571,650 7,617,551 N/A N/A 42,636HARTLAND 85,104,311 85,793,250 688,939 31,896 0 31,896HARVEY 19,401,400 19,996,800 595,400 2,439 45,762 48,201HAUT-MADAWASKA 259,959,586 266,228,400 6,268,814 N/A N/A 184,959HILLSBOROUGH 83,907,055 85,182,400 1,275,345 4,867 245,048 249,915KEDGWICK 112,863,408 119,322,750 6,459,342 21,726 247,345 269,071LAC BAKER 59,317,242 62,563,600 3,246,358 1,036 0 1,036LAMEQUE 90,002,150 94,306,100 4,303,950 25,938 163,021 188,959LE GOULET 24,729,400 26,661,250 1,931,850 809 237,722 238,531MAISONNETTE 25,450,464 25,707,250 256,786 2,599 74,305 76,904MCADAM 49,858,606 50,094,900 236,294 10,146 535,188 545,334MEDUCTIC 13,610,890 14,152,550 541,660 5,892 17,939 23,831MEMRAMCOOK 307,657,598 316,302,900 8,645,302 20,746 1,135,715 1,156,461MILLVILLE 10,539,786 10,229,400 (310,386) 383 77,300 77,683MINTO 103,322,543 104,275,800 953,257 15,159 966,494 981,653MIRAMICHI 1,469,373,556 1,513,668,000 44,294,444 422,180 5,619,296 6,041,476MONCTON 8,061,505,955 8,371,165,050 309,659,095 2,957,374 936,134 3,893,508NACKAWIC 91,265,055 91,843,500 578,445 35,241 0 35,241NEGUAC 125,016,800 128,640,200 3,623,400 24,022 247,186 271,208NEW MARYLAND 341,667,640 346,887,100 5,219,460 6,022 0 6,022NIGADOO 53,330,950 54,425,850 1,094,900 6,306 107,609 113,915NORTON 74,217,790 75,778,950 1,561,160 4,500 243,957 248,457OROMOCTO 1,184,239,349 1,203,101,550 18,862,201 564,230 0 564,230PAQUETVILLE 50,433,850 51,933,050 1,499,200 8,830 0 8,830

($) ($)

1 / 2

2019 Tax Bases and Community Funding and Equalization Grant

Assiettes fiscales et Subvention de financement et de péréquation communautaires 2019

Local Governments 2018 Tax Base 2019 Tax Base 2018-2019 Growth (Loss)

Core Funding Component

Equalization Component Total Grant

Gouvernements locaux Assiette fiscale 2018

Assiette fiscale 2019

Croissance (Perte)

2018-2019

Composante financement de

base

Composante péréquation

Subvention totale

($) ($)

PERTH-ANDOVER 118,444,696 118,115,500 (329,196) 24,047 241,508 265,555PETITCODIAC 89,417,603 91,222,250 1,804,647 15,563 313,317 328,880PETIT-ROCHER 105,351,470 107,150,300 1,798,830 12,328 472,745 485,073PLASTER ROCK 59,723,190 60,764,500 1,041,310 16,744 289,331 306,075POINTE-VERTE 41,412,924 42,868,850 1,455,926 1,039 171,701 172,740PORT ELGIN 24,112,728 24,245,600 132,872 5,328 34,321 39,649QUISPAMSIS 1,678,350,247 1,748,060,900 69,710,653 110,347 0 110,347REXTON 82,229,950 82,741,700 511,750 8,042 0 8,042RICHIBUCTO 106,532,454 109,076,350 2,543,896 45,239 42,732 87,971RIVERSIDE-ALBERT 21,944,034 22,183,850 239,816 783 18,798 19,581RIVERVIEW 1,491,906,400 1,518,568,050 26,661,650 165,910 2,515,797 2,681,707RIVIERE-VERTE 38,429,630 39,731,800 1,302,170 1,891 92,172 94,063ROGERSVILLE 56,026,500 56,557,600 531,100 7,590 429,349 436,939ROTHESAY 1,251,068,506 1,293,791,950 42,723,444 122,190 0 122,190SACKVILLE 619,997,885 634,635,750 14,637,865 65,757 0 65,757SAINT ANDREWS 301,232,241 319,920,050 18,687,809 56,879 0 56,879SAINT JOHN 6,796,587,554 6,923,084,249 126,496,695 2,512,195 14,841,149 17,353,344SAINT LÉONARD 78,367,340 79,221,750 854,410 16,266 306,901 323,167SAINT-ANDRÉ 187,647,376 191,116,000 3,468,624 64,208 0 64,208SAINT-ANTOINE 109,878,200 111,287,500 1,409,300 11,962 311,346 323,308SAINTE-ANNE-DE-MADAWASKA 43,678,344 44,439,200 760,856 3,064 183,347 186,411SAINTE-MARIE-SAINT-RAPHAËL 32,272,510 33,232,500 959,990 2,968 236,700 239,668SAINT-ISIDORE 49,047,100 49,191,250 144,150 6,592 26,681 33,273SAINT-LÉOLIN 19,286,913 20,108,550 821,637 556 230,794 231,350SAINT-LOUIS-DE-KENT 59,272,900 60,167,050 894,150 8,409 94,253 102,662SAINT-QUENTIN 130,599,864 134,930,500 4,330,636 19,544 393,293 412,837SALISBURY 175,604,413 179,275,400 3,670,987 35,957 139,984 175,941SHEDIAC 654,893,496 682,166,400 27,272,904 143,316 503,582 646,898SHIPPAGAN 229,287,066 239,196,300 9,909,234 46,534 394,390 440,924ST. GEORGE 134,314,449 136,418,100 2,103,651 41,171 79,951 121,122ST. MARTINS 21,660,481 21,951,400 290,919 1,765 0 1,765ST. STEPHEN 339,035,767 338,618,950 (416,817) 118,576 1,476,777 1,595,353STANLEY 29,551,132 29,980,800 429,668 3,448 0 3,448SUSSEX 405,019,249 415,421,200 10,401,951 144,314 395,617 539,931SUSSEX CORNER 99,219,804 101,434,500 2,214,696 13,105 22,877 35,982TIDE HEAD 60,576,768 60,489,900 (86,868) 1,214 38,953 40,167TRACADIE 1,001,330,810 1,036,231,050 34,900,240 N/A N/A 883,414TRACY 25,647,390 25,734,250 86,860 947 151,506 152,453UPPER MIRAMICHI 112,436,350 112,830,850 394,500 4,719 284,354 289,073WOODSTOCK 500,484,204 506,937,600 6,453,396 163,797 686,647 850,444

TOTAL 49,259,461,777 50,649,579,828 1,390,118,051 13,033,300 53,233,422 68,071,607

2 / 2

Please find below the payment in lieu of taxes reconciliation for 2017. This summary reconciles the actual payments in lieu of taxes (PILT) made by the Federal government for 2017 to our estimate. Please ensure that you include the amount reported below, in column 6, in your 2019 general operating fund budget. If the amount in column 6 below is positive, it should be reported as non-tax revenue on line 1.9.9.1.0. If the amount is negative, it should be reported as an expenditure on line 2.8.9.1.0. Reconciliation of PILT:

1 2 3 4 5 6 Taxation Authority

PILT received by the

province in 2017

Estimated PILT amount transferred to

your municipality

Difference Subsequent settlements

Net PILT Adjustment

300.01 774,382 782,571 -8,189 0 -8,189 300.02 0 0 0 0 0 Total 774,382 782,571 -8,189 0 -8,189

If you have any questions, please do not hesitate to contact our office at (506) 444-4423.

GENERAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS GÉNÉRAUX:

PROVINCIAL RESIDENTIAL / BIENS RÉSIDENTIELS PROVINCIAUX:

FEDERAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS FÉDÉRAUX:

TOTAL RESIDENTIAL PROPERTY / TOTAL DES BIENS RÉSIDENTIELS:

GENERAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS GÉNÉRAUX:

PROVINCIAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS PROVINCIAUX:

FEDERAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS FÉDÉRAUX:

NON-PROV-RATE NON RESIDENTIAL PROPERTY / TAUX NON PROV.-BIENS NON RÉSIDENTIELS:

TOTAL NON RESIDENTIAL PROPERTY / TOTAL DES BIENS NON RÉSIDENTIELS:

MUNICIPAL ASSESSMENT BASE / ASSIETTE D'ÉVALUATION MUNICIPALE:

PLUS 1/2 NON-RESIDENTIAL PROPERTY / PLUS 1/2 BIENS NON RÉSIDENTIELS:

TOTAL MUNICIPAL TAX BASE / ASSIETTE FISCALE MUNICIPALE TOTALE:

ADJUSTMENT TO FEDERAL BASE / AJUSTEMENT À L'ASSIETTE FISCALE FÉDÉRALE

MUNICIPAL TAX BASE FOR RATE / ASSIETTE FISCALE MUNICIPALE POUR LE TAUX:

MUNICIPAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS MUNICIPAUX:

MUNICIPAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS MUNICIPAUX:

TOTALLY EXEMPT PROPERTY RESIDENTIAL / BIENS RÉSIDENTIELS EXONÉRÉS:

TOTALLY EXEMPT NON-RESIDENTIAL / BIENS NON RÉSIDENTIELS EXONÉRÉS:

TOTAL EXCLUSIONS / TOTAL DES EXCLUSIONS:

TOTAL NUMBER OF PROPERTIES / NOMBRE DE BIENS SIGNALÉS:

4,098,587,572

857,705,200

3,284,300

4,992,769,844

1,080,271,024

170,227,900

45,618,700

132,600

1,296,250,224

6,289,020,068

648,125,112

6,937,145,180

17,433,272

6,919,711,908

20,350,200

76,541,200

73,255,300

120,351,800

290,498,500

18,843

4,228,205,775

879,947,500

3,292,900

5,145,119,675

1,118,988,700

175,385,400

46,487,200

133,600

1,340,994,900

6,486,114,575

670,497,450

7,156,612,025

18,029,552

7,138,582,473

20,538,800

74,552,800

76,324,700

122,603,200

294,019,500

19,051

129,618,203

22,242,300

8,600

152,349,831

38,717,676

5,157,500

868,500

1,000

44,744,676

197,094,507

22,372,338

219,466,845

596,279

218,870,566

188,600

-1,988,400

3,069,400

2,251,400

3,521,000

208

3.16

2.59

0.26

3.05

3.58

3.03

1.90

0.75

3.45

3.13

3.45

3.16

3.42

3.16

0.93

-2.60

4.19

1.87

1.21

1.10

(24.31%) (24.69%)

NON-PROV-RATE RESIDENTIAL PROPERTY / TAUX NON PROV.-BIENS RÉSIDENTIELS: 33,192,772 33,673,500 480,728 1.45

Muncipality Type: City

SNB ASSESSMENT AND TAX BASE COMPARISONS /SNB COMPARAISONS - ÉVALUATION ET ASSIETTE FISCALE

TAXING AUTHORITY/AUTORITÉ TAXATRICE:SUB UNIT CODE/SOUS-GROUPE:

DESCRIPTION:

2018 2019 Difference %

DESCRIPTION:30001

FrederictonFredericton (Inside/intérieur)

Tuesday, November 06, 2018 Page 1 of 2

GENERAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS GÉNÉRAUX:

PROVINCIAL RESIDENTIAL / BIENS RÉSIDENTIELS PROVINCIAUX:

FEDERAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS FÉDÉRAUX:

TOTAL RESIDENTIAL PROPERTY / TOTAL DES BIENS RÉSIDENTIELS:

GENERAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS GÉNÉRAUX:

PROVINCIAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS PROVINCIAUX:

FEDERAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS FÉDÉRAUX:

NON-PROV-RATE NON RESIDENTIAL PROPERTY / TAUX NON PROV.-BIENS NON RÉSIDENTIELS:

TOTAL NON RESIDENTIAL PROPERTY / TOTAL DES BIENS NON RÉSIDENTIELS:

MUNICIPAL ASSESSMENT BASE / ASSIETTE D'ÉVALUATION MUNICIPALE:

PLUS 1/2 NON-RESIDENTIAL PROPERTY / PLUS 1/2 BIENS NON RÉSIDENTIELS:

TOTAL MUNICIPAL TAX BASE / ASSIETTE FISCALE MUNICIPALE TOTALE:

ADJUSTMENT TO FEDERAL BASE / AJUSTEMENT À L'ASSIETTE FISCALE FÉDÉRALE

MUNICIPAL TAX BASE FOR RATE / ASSIETTE FISCALE MUNICIPALE POUR LE TAUX:

MUNICIPAL RESIDENTIAL PROPERTY / BIENS RÉSIDENTIELS MUNICIPAUX:

MUNICIPAL NON RESIDENTIAL PROPERTY / BIENS NON RÉSIDENTIELS MUNICIPAUX:

TOTALLY EXEMPT PROPERTY RESIDENTIAL / BIENS RÉSIDENTIELS EXONÉRÉS:

TOTALLY EXEMPT NON-RESIDENTIAL / BIENS NON RÉSIDENTIELS EXONÉRÉS:

TOTAL EXCLUSIONS / TOTAL DES EXCLUSIONS:

TOTAL NUMBER OF PROPERTIES / NOMBRE DE BIENS SIGNALÉS:

135,152,596

97,900

0

135,250,496

16,738,656

1,470,600

0

0

18,209,256

153,459,752

9,104,628

162,564,380

0

162,564,380

1,149,700

642,800

277,600

2,478,300

4,548,400

1,764

138,061,700

107,600

0

138,169,300

16,021,900

1,528,300

0

0

17,550,200

155,719,500

8,775,100

164,494,600

0

164,494,600

1,151,300

666,400

277,600

2,410,200

4,505,500

1,773

2,909,104

9,700

0

2,918,804

-716,756

57,700

0

0

-659,056

2,259,748

-329,528

1,930,220

0

1,930,220

1,600

23,600

0

-68,100

-42,900

9

2.15

9.91

0.00

2.16

-4.28

3.92

0.00

0.00

-3.62

1.47

-3.62

1.19

0.00

1.19

0.14

3.67

0.00

-2.75

-0.94

0.51

(0.00%) (0.00%)

NON-PROV-RATE RESIDENTIAL PROPERTY / TAUX NON PROV.-BIENS RÉSIDENTIELS: 0 0 0 0.00

Muncipality Type: City

SNB ASSESSMENT AND TAX BASE COMPARISONS /SNB COMPARAISONS - ÉVALUATION ET ASSIETTE FISCALE

TAXING AUTHORITY/AUTORITÉ TAXATRICE:SUB UNIT CODE/SOUS-GROUPE:

DESCRIPTION:

2018 2019 Difference %

DESCRIPTION:30002

FrederictonFredericton (Outside/extérieur)

Tuesday, November 06, 2018 Page 2 of 2

DOWNTOWN FREDERICTON INC. 2019 BUDGET

2019 2018RevenueBIA levy ($0.20/$100 of assessment @ 325,678,500) $ 651,357 $592,594 Parking Promotion -$ 2,500$ Regent Street Wharf -$ -$ Miscellaneous/Interest 3,000$ 2,800$

Total Revenue 654,357$ 597,894$

ExpenseBusiness Development 85,500$ 77,000$ Capital Projects 153,657$ 119,194$ Marketing & Communications 105,500$ 95,000$ Office Operation 63,350$ 62,700$ Salaries, Benefits & Employee Costs $ 246,350 $244,000

Total Expense 654,357$ 597,894$

Net Income -$ 0$

Downtown Fredericton Inc.2019 Approved Budget

86

BUSINESS FREDERICTON NORTH 2019 BUDGET

Revenues 2019 2018BIA Levy @ $0.20/$100 assessme $92,731 $88,779Business Income $4,000 $4,000Grant/Contributions $0 $0Employment Grants $4,000 $4,000Associate Memberships $5,000 $5,000Interest & Other $300 $300Sponsorship $2,100 $2,100Minicipal Investment $25,000 $25,000Hawkins Golf Transfer $5,000 $4,000Total Income $138,131 $133,179

ExpensesAdvertising & Marketing $25,200 $22,801Contributions $500 $500Capital Work/Maintenance $1,000 $1,000Dues & Subscriptions $900 $850Events $4,258 $3,955Façade Grants $6,000 $6,000Insurance $3,000 $3,000Meetings & Travel $7,500 $7,500Miscellaneous $200 $200Payroll Expenses $70,000 $68,000Office & Administration $17,573 $17,373Professional Fees $2,000 $2,000Total Expenses $138,131 $133,179

Net Income $0 $0

Business Fredericton North Inc2019 Approved Budget

87

[UTILITY FUND (WATER & SEWER)] 2019 Water and Sewer Utility Fund Budget revenue and expenditures including detailed operating and capital budgets, water and sewer rates and rate history.

2019

Section III – Utility Fund (Water and Sewer)

CONTENTS Water & Sewer Strategy .............................................................................................................................................. 88

Summary .................................................................................................................................................................. 88

Rate Strategy ........................................................................................................................................................... 88

Water & Sewer Bill Structure ................................................................................................................................... 89

2019 Rate Increase Annual Impact for City Rate Payers ......................................................................................... 90

The Long-Term Financial Plan Does Not Include Borrowing for Renewal ............................................................... 90

History of Why Increases Are Required ................................................................................................................... 91

The importance of the investment made to keep our water safe and reliable. ...................................................... 91

Service Disruptions Caused by Water Main Failures ............................................................................................... 91

Water Main Breaks .................................................................................................................................................. 92

2019 Water and Sewer Utility Budget – Where the Budget Dollar Comes From ........................................................ 92

2019 Detailed Water and Sewer Operating Budget .................................................................................................... 94

Water and Sewer Budget Summary ............................................................................................................................ 95

2019 Water and Sewer Capital Budget ........................................................................................................................ 95

Water and Sewer Rates ............................................................................................................................................... 96

Water and Sewer Rate History .................................................................................................................................... 97

WATER & SEWER STRATEGY GOAL

To continue to provide safe, reliable drinking water to customers and environmentally sound wastewater treatment at affordable rates competitive within the region, while addressing infrastructure needs to minimize service disruptions.

KEEPING YOU WATER SAFE AND CLEAN

SUMMARY • Rate increases are not taken lightly however increases are required to fund the system to make it

sustainable and keep our water safe for residents. • Rate increases are offset by efficiencies found within operations and through funding from other levels of

government. • Each year, more of the water & sewer bill continues to go directly towards infrastructure renewal than

operations. This is in large part due to operating costs reduced by over 10% since 2012 due to efficiencies found.

• The majority, or 99.9%, of the rate increase is directly applied to infrastructure renewal • Borrowing for infrastructure renewal simply delays the infrastructure issue and results in less funding

available for renewal. It defers the problem, costs more and means less money available to put directly into infrastructure. It’s like using debt to fund annual household repairs.

RATE STRATEGY The Water & Sewer Long-term Financial Plan strategy is to take care of the infrastructure while minimizing rate increases and avoiding rate shock by:

1) Aggressively pursuing funding to pay for the cost of the new Federal Canadian Council of Ministers of the Environment (CCME)standards so rate payers don’t pay for this cost;

2) Obtaining $40 million in other government funding over 10 years to go directly towards addressing the $160 + million infrastructure deficit;

3) Reducing operating costs by $1,054,046 or 10.8% since 2012 and applying those savings directly to infrastructure renewal (see chart A below);

4) Not spending interest to borrow for renewal which would be equivalent to borrowing to finance on-going household repairs;

5) Acknowledging the significant infrastructure issue by addressing it in a planned manner and not deferring the problem for future generations to deal with at a much higher cost; and

6) Increasing rates consistently over time and keeping rates less than and competitive within the region.

88

CHART A

Water & Sewer Cumulative Budget Savings

WATER & SEWER BILL STRUCTURE A City of Fredericton Water & Sewer bill is made up of two components:

1) Fixed fee called a quarterly service charge a. Is used to fund infrastructure to get water to and from the customer and the operating costs

associated with this infrastructure 2) Variable fee called consumption rate

a. Is used to fund the operating costs associated with moving the water around and varies depending on the amount of water used by customers

Currently there is a mismatch between how revenue is generated and how it is spent. Eighty percent (80%) of the costs of the utility are fixed and do not change based on the amount of water used. The remaining 20% of the cost deals with the treatment of the water and wastewater based on volume consumed.

For the average household, the typical split on the water and sewer bill was 50/50 meaning half the bill is based on a fixed fee and half the bill is based on the amount of water used (consumption).

The goal under the Five Year Rate Strategy was to achieve a billing ratio closer to a 60/40 split so that 60% of the bill is for fixed costs and 40% of the bill is for variable costs which varies depending on water consumption (See Chart B below).

This means that customers still have the opportunity to save on their water bill by conserving and also allows the City to collect revenue to ensure appropriate levels of infrastructure renewal.

The rate structure is reviewed annually to determine the sustainability of the system compared with affordability.

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

2013 2014 2015 2016 2017 2018 Budget Savings $338,695 $166,865 $152,406 $12,128 $98,597 $285,355 Cumulative $338,695 $505,560 $657,966 $670,094 $768,691 $1,054,046

$338,695

$505,560 $657,966 $670,094

$768,691

$1,054,046

89

2019 RATE INCREASE ANNUAL IMPACT FOR CITY RATE PAYERS The Water & Sewer rate increase will result in an increase to water & sewer bills by $31.56 annually or $2.63 monthly.

The majority or 99.9% of the rate increase goes directly towards infrastructure renewal – replacing old pipes and systems.

Chart C

THE LONG-TERM FINANCIAL PLAN DOES NOT INCLUDE BORROWING FOR RENEWAL Within the General Fund, the strategy has been to build up debt borrowing room for key strategic major Council priority projects. Borrowing is not used for on-going infrastructure renewal. Over a 10-year period of high growth years, money was set aside for this type of borrowing and was built into the budget. The City uses the Pay As You Go capital budget for the infrastructure renewal and only uses debt for flexibility to fund a key strategic Council priority every number of years.

Similarly, there is no borrowing in the water and sewer fund for infrastructure renewal projects. If there was debt financing over a 20 year period, a significant portion would go towards interest. That means, Water & Sewer would lose $58M to interest payments over 20 years. That’s money that now goes directly towards investment in infrastructure renewal.

This borrowing would only be a short-term fix and defers truly addressing the infrastructure issue. Once the borrowing is made, that funding is committed to make the debt payments for 20 years and cannot be used for infrastructure renewal in the following years until the debt payments are paid-off in 20 years. By following a Pay As You Go Model, every dollar of capital funding goes directly to infrastructure renewal. The infrastructure renewal required is year after year investment in replacing 1% of that infrastructure in addition to addressing the $140M infrastructure deficit, or backlog of old infrastructure needing replaced today.

- 20.00 40.00 60.00 80.00

100.00 120.00 140.00 160.00 180.00

Infrastructure Deficit based on 20 year Reinvestment

with 4% Rate Increase with 3% Rate Increase With no Rate Increase

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HISTORY OF WHY INCREASES ARE REQUIRED 1) Water & Sewer infrastructure lasts a long time and until the early 2000s, there was no realization or emphasis

on the requirement to build up funding to replace old infrastructure. Pipes and systems were within their life cycles.

2) Revenue was used for day to day operations and infrastructure extensions, not for replacing old infrastructure. 3) Over the period of 1990 – 2013, there were many years of no rate increases and in other years, increases that

did not even keep pace with inflation. Also, increases were only applied to the consumption rate. Therefore the consumption and fixed rate ratio became off balance.

a. From 1990-2004, over the 14 year period, there were eight (8) years of zero increases. b. For the other years, rate increases were low and did not keep pace with inflation.

4) The biggest portion of the revenue generated was based on consumption. Since 2005, consumption decreased 25.4% while the biggest portion of the cost is needed infrastructure replacement.

5) Looking at the situation today, the amount of infrastructure that should be funded for replacement annually (called “depreciation”) is $13.3million. This does not include the additional backlog of $76M in old infrastructure needing replaced. The revenue generated to pay for infrastructure is $10.4 million. This means that the infrastructure deficit will grow by $2.9 million in 2019 alone excluding funding from other levels of government.

THE IMPORTANCE OF THE INVESTMENT MADE TO KEEP OUR WATER SAFE AND RELIABLE.

SERVICE DISRUPTIONS CAUSED BY WATER MAIN FAILURES Infrastructure Renewal is needed to continue to deliver high quality drinking water, and to minimize service disruptions. Boil orders can have a significant impact on residents. Failed water mains have been the number one cause of boil orders in New Brunswick over the past 10 years.

Since 2006, 118 different municipalities have reported boil orders to the New Brunswick Chief Medical Officer. Almost half of the boil orders reported were a result of water main breaks and loss of pressure in the water system.

Fredericton has had only one (1) wide-spread boil order in the past ten years lasting only three (3) days. This was a precautionary measure due to construction in that area and not the result of any contamination issue.

The City’s investments, targeted at areas with high water main breaks, have been successful in preventing serious service interruptions. However with older infrastructure, the City is still susceptible to water main breaks which cause service interruptions and impact residents. That is why the City has a plan to continue to focus on adequately addressing the infrastructure deficit and infrastructure renewal.

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WATER MAIN BREAKS Infrastructure renewal helps keep water main failures from trending higher. This helps avoid service disruption due to contamination or boil orders.

Chart F

2019 WATER AND SEWER UTILITY BUDGET – WHERE THE BUDGET DOLLAR

COMES FROM

43

21

43 36

32

39

37 38

48

28

41

20

29

0

20

40

60

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Water Main Failures Trend

89.9%

6.5% 0.5% 2.0% 0.4% 0.4% 0.1% 0.1%

56.9%

30.3%

4.1% 2.7% 1.2% 4.2% 0.5% 0.1% 0.0%

20.0%

40.0%

60.0%

80.0%

100.0%

Connections Consumption

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Water Supply and Delivery

47%

Wastewater Management

45%

Fire Protection 5%

Other Transfers 3%

City of Fredericton 2019 Water and Sewer Utility Budget

Revenue

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2019 DETAILED WATER AND SEWER OPERATING BUDGET

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WATER AND SEWER BUDGET SUMMARY

2019 WATER AND SEWER CAPITAL BUDGET

BY PERSONNEL & NON-PERSONNEL COSTS

2018 Budget 2019 Budget $ Change % ChangeWater Supply and Delivery Revenue 10,238,107$ 10,743,665$ 505,558$ 4.9%Surplus - 2nd Previous Year 1,084,446 331,006 (753,440) -69.5%Personnel (2,414,196) (2,409,674) 4,522 -0.2%Non-personnel (2,189,297) (2,228,215) (38,918) 1.8%

6,719,060$ 6,436,782$ (282,278)$ -4.2%

Wastewater ManagementRevenue 8,814,535 9,301,591 487,056 5.5%Surplus - 2nd Previous Year 1,084,446 331,005 (753,441) -69.5%Personnel (2,785,052) (2,803,004) (17,952) 0.6%Non-personnel (2,697,989) (2,791,466) (93,477) 3.5%

4,415,940$ 4,038,126$ (377,814)$ -8.6%

Capital (11,135,000)$ (10,474,908)$ 660,092$ -5.9%

Net Balanced Budget - - -

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WATER AND SEWER RATES

Water Sewer Total Water Sewer Total

$0.89 $0.89 $1.78 $0.91 $0.91 $1.82

$61.52 $61.52 $123.04 $63.88 $63.88 $127.76

Metric RateQuarterly service charge $56.95Consumption Rate $0.91 per Cubic Metre

Imperial Gallons RateQuarterly service charge $56.95Consumption Rate $4.13 per 1000 Gallons

Residential Meter $2.00

City 2018 YearlyFredericton $787

Based on 195 m3 annual consumption for each of water and sewer.

Water & Sewer Rate Comparison 2018 and Approved 2019for a Typical Fredericton Residential Household

2019 Approved Increase$819 $32

unmetered users (per Quarter)

CITY OF FREDERICTONWATER AND SEWER RATES

Approved 2018 Approved 2019

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WATER AND SEWER RATE HISTORY

Year Per M3

1998 46¢1999 47¢2000 47¢2001 47¢2002 49¢2003 49¢2004 49¢2005 51¢2006 53¢2007 55¢2008 57¢2009 61¢2010 66¢2011 71¢2012 76¢2013 82¢2014 83¢2015 84¢2016 84₵2017 84₵2018 89₵2019 91₵

Note: 91¢ for each of water & sewer for a total of $1.82 per m3

City of FrederictonRecord of Water & Sewer Rates

1998-2019

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[RESOLUTIONS OF CITY COUNCIL]

2019

City Council December 10, 2018

RESOLUTION NO: 1 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton approves and authorizes the General Fund Operating Budget for 2019, being: The sum of $120,165,415 be the total operating budget of the Municipality, that the sum of $103,924,273 be the Warrant of the Municipality for the ensuing year, and that the tax rate(s) for the Municipality be inside $1.4311, outside $1.0733. The Council orders and directs the levying by the Minister of Environment and Local Government of said amount on real property liable to taxation under the Assessment Act within the Municipality of The City of Fredericton.

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RESOLUTION NO: 2 Moved by __________________, seconded by __________________

BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton directs THAT the amount of $18,650,185 for the General Fund Pay As You Go Capital budget be approved in accordance with the Public Procurement Management Policy No: COR-POL-023, and

BE IT FURTHER RESOLVED THAT the Council of the Municipality of the City of Fredericton hereby authorizes and directs the Mayor and City Clerk to execute any CCDC2 and CCDC4 contracts for the acquisition of the assets and the completion of the construction projects listed and approved as part of the 2019 Capital Budget; and

BE IT FURTHER RESOLVED THAT the Council of the Municipality of the City of Fredericton hereby directs that any 2019 capital budget savings within Corporate Fleet Capital be reallocated to the next top priority vehicle/equipment on the infrastructure deficit listing.

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City Council December 10, 2018 RESOLUTION NO: 3

Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton authorizes and approves the following as the Fredericton Police Force Operating Budget for 2019: The sum of $18,302,137 be the total operating budget for the Fredericton Police Force which includes a Personnel budget of $16,493,593 with a full-time equivalent of 136, plus 10 temporary Officers as noted in Schedule A, a Non-Personnel budget of $1,365,082 and a Non-Tangible Capital budget of $443,462; and

Schedule A:

BE IT FURTHER RESOLVED THAT the Council of the Municipality of the City of Fredericton authorizes and directs the staff of the Legal Division to draft the appropriate by-law to amend By-Law No. A-6, A By-law Respecting the Table of Organization of the Fredericton Police Force to give effect to the Schedule A Fredericton Police Force, Full Time Equivalent Complement for 2019 as prescribed in this resolution.

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RESOLUTION NO: 4 Moved by _________________, seconded by _______________ BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton approves and authorizes the following Recreation and Social Facilitation rates, effective January 1, 2019, as follows:

A. Royals Field Cost per Game be increased from $30.00 (HST extra) to $36.00 (HST extra);

AND BE IT FURTHER RESOLVED THAT the Council of the Municipality of the City of Fredericton approves and authorizes the following Recreation and Social Facilitation rates, effective February 1, 2019, as follows:

B. Bronze Star / Junior Lifeguard Program – be increased from $75.00 to $82.50

C. Bronze Medallion / Assistant Instructor / Bronze Cross / National Lifeguard Waterfront – be increased from $90.00 to $99.00

D. National Lifeguard Pool / Swim and Lifesaving Instructor – be increased from

$175.00 to $192.50

E. National Lifeguard Recertification – be increased from $50.00 to $55.00

F. Aquatic Leadership Courses – be increased from $110.00 to $121.00

G. Swim Lessons – be increased from $50.00 to $55.00

101



BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton authorizes and directs the staff of the Legal Division to prepare an appropriate by-law to amend By-law No. T-7, A By-law Relating to Parking Meters, Parking Zones, and Pay and Display Machines for the City of Fredericton, to reflect that the Parking Fines be increased as follows, effective February 1, 2019:

A. Parking Meter Fine – be increased from $15.00 to $25.00

B. Loading Zone Fine – be increased from $25.00 to $50.00

C. No Parking Zone Fine – be increased from $25.00 to $50.00

D. Two Hour Parking Zone Fine – be increased from $25.00 to $50.00

E. Frederick Square Garage Monthly Permit – be increased from $67.50 (incl. HST) to $80.00 (incl. HST)

F. East End Garage Monthly Permit – be increased from $100.00 (incl. HST) to $110.00

(incl. HST)

G. York Parking Lot Monthly Permit – be increased from $100.00 (incl. HST) to $110.00 (incl. HST)

H. Campbell Street Lot Monthly Permit – be increased from $100.00 (incl. HST) to

$110.00 (incl. HST)

I. Officer’s Square Parking Lot Monthly Permit – be increased from $95.00 (incl. HST) to $105.00 (incl. HST)

J. Upper Queen Parking Lot Monthly Permit – be increased from $45.00 (incl. HST) to

$60.00 (incl. HST)

102



BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton approves and authorizes the following Fire Department rates, effective January 1, 2019, as follows:

A. Fire Property Status Search Fee – be increased from $50.00 to $100.00

B. Fire Summary Investigation Report – be increased from $50.00 to $150.00

C. Fire Full Investigation Report – be increased from $50.00 to $350.00

D. Fire Full Incident Report – be increased from $25.00 to $250.00

E. Fire Extinguisher Training – be increased from $8.75 to $20.00

F. Liquor License Inspection for Occupancy Load – be $30.00

G. Daycare Inspection for License (Fire) – be $30.00

H. Fireworks Site Plan and Permit (Commercial Show) – be $200.00

I. Fire Second Reinspection Fee – be $50.00

J. Fire Third Inspection Fee – be $200.00

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RESOLUTION NO: 7

Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton approves and authorizes the following amount as the Business Improvement Levy (Queen):

CONDITIONAL TRANSFER FROM PROVINCIAL GOVERNMENT TO BUSINESS IMPROVEMENT CORPORATION

Business Business or

Improvement Levy Property Assessment Rate $651,357 $325,678,500 $0.20

BE IT FURTHER RESOLVED THAT on the 10th day of December 2018 the Council of the Municipality of The City of Fredericton will enact a by-law imposing a business improvement levy on all non-residential property within the Business Improvement Area of the municipality that is liable to taxation under the Assessment Act within the Business Improvement Area of Queen Street. The levy shall be in the amount of $651,357 at the rate of $0.20 and the Council of the City of Fredericton hereby directs and orders the Minister of Environment and Local Government to levy the said amount pursuant to provisions of the Business Improvement Area Act.

104


RESOLUTION NO: 8 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton approves and authorizes the following amount as the Business Improvement Levy (Main):

CONDITIONAL TRANSFER FROM PROVINCIAL GOVERNMENT TO BUSINESS IMPROVEMENT CORPORATION

Business Business or

Improvement Levy Property Assessment Rate $92,731 $46,365,300 $0.20

BE IT FURTHER RESOLVED THAT on the 10th day of December 2018 the Council of the Municipality of The City of Fredericton will enact a by-law imposing a business improvement levy on all non-residential property within the Business Improvement Area of the municipality that is liable to taxation under the Assessment Act within the Business Improvement Area of Main Street. The levy shall be in the amount of $92,731 at the rate of $0.20 and the Council of the City of Fredericton hereby directs and orders the Minister of Environment and Local Government to levy the said amount pursuant to the provisions of the Business Improvement Area Act.

105


RESOLUTION NO: 9 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton approves and authorizes the following amount as the Utility Fund (Water and Sewer) Operating Budget for 2019:

Pursuant to paragraph 189(4) of the Municipalities Act, the total budget for the Water and Sewer utility for the ensuing year would consist of total revenues of $20,707,266, and total expenditures of $20,707,266.

106


RESOLUTION NO: 10 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton authorizes and directs the staff of the Legal Division to prepare an appropriate by-law to amend By-law No. W-3, A By-law Respecting Water and Sewer Rentals, to reflect the following change, effective the 2nd quarterly billing in 2019:

• Increase the quarterly service charge from $53.99 to $56.95 for each of

water and sewer; • Increase the consumption charge per cubic meter from $0.89 to $0.91 for

each water and sewer; • Increase the quarterly flat rate commodity charge from $61.52 to $63.88

for each water and sewer

107



BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton hereby authorizes and directs the staff of the Legal Division to prepare the appropriate by-law to amend By-law No. W-3, A By-law Respecting Water Rates and Sewer Rentals so that the bulk water rate be increased from $2.31 per cubic meter to $2.35 per cubic meter.

108


RESOLUTION NO: 12 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of The City of Fredericton hereby authorizes and directs the City Solicitor to draft the appropriate by-law to amend By-law No. W-3, A By-law Respecting Water Rates and Sewer Rentals so that the rate for meter reading for sale of property be increased from $10.00 to $40.00 (plus HST) and that meter reading for refinancing property be increased from $10.00 to $25.00 plus HST.

109


RESOLUTION NO: 13 Moved by __________________, seconded by __________________ BE IT RESOLVED THAT the Council of the Municipality of the City of Fredericton authorizes and approves the amount of $10,474,908 for the Water and Sewer Fund Pay As You Go Capital budget in accordance with the Public Procurement Management Policy No: COR-POL-023, and BE IT FURTHER RESOLVED THAT the Council of the Municipality of the City of Fredericton hereby authorizes and directs the Mayor and City Clerk to execute any CCDC2 and CCDC4 contracts for the acquisition of the assets and the completion of the construction projects listed and approved as part of the 2019 Capital Budget.

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Documents

City of Fredericton...For 2018, Fredericton’s overall Municipal Tax Effort was 4.6%. This means that for the average residential unit 4.6% of their household income pays for municipal