1. 2012 MUNICIPAL BUDGET

2. It is the expectation of the Council to develop community driven policy whose intent will be to ensure a safe, clean, secure environment, a well maintained infrastructure system, and a climate of acceptance, friendly caring, and community spirit. We will make affordable decisions which we believe will lead our township in a progressive, enterprising and sustainable direction within the Legislative framework of the Province of Ontario. At the same time our residents and guests will have the assurance that both old and new cultural traditions will continue to play an integral part in making this community the special place we recognize as home. Township of Madawaska Valley MISSION STATEMENT Township of Madawaska Valley MISSION STATEMENT

3. 2013 PROPOSED REVENUES $7,001,581

4. 2013 PROPOSED EXPENDITURES $7,001,581

5. Municipal operating – capital expense comparison $4,558,881$2,254,700$188,000

6. 2012/2013 TAXATION LEVY REQUIREMENT COMPARISON 2012 TAXATION BUDGETED EXPENDITURES$6,363,977.00 BUDGETED REVENUES$3,040,326.00 $3,323,651.00 2013 TAXATION PROPOSED EXPENDITURES $7,001,581.00 PROPOSED REVENUES$3,497,936.00 LEVY REQUIREMENT FROM TAXATION TAXATION $3,503,645.00 LEVY INCREASE OF $179,994 (or 5.41%) Increase due in part to:  decreased contributions to capital purchases from reserves  increased policing costing ($75,351)  increased costs associated Septic Inspections & Animal Control  increased costs attributed to change to operate Arts & Visitor Centre year-around

7. 2013 MUNICIPAL TAX IMPACT on residential properties (WITHOUT AREA RATES) 2013MUNICIPAL TAX RATE 0.00555690 INCREASE1.11% 2012 MUNICIPAL TAX RATE 0.00549579

8. TAX DOLLAR IMPACT 20122013Difference $100,000 Assessment $ 549.58$ 555.69$ 6.11 2012 Average Residential Impact $ 137,000Assessment $ 752.91 2013 Average Residential Impact $ 139,500 Assessment $ 775.19 $ 22.28 or 2.87 % Consideration must be given to the Assessment increases. According to the Municipal Property Assessment Corporation (MPAC) the average single family residential assessment has increased by 1.79% from $137,000 in 2012 to $139,500 in 2013. The following will demonstrate the impact that this assessment change will have on these properties.

9. 2013 GENERAL RESERVE FUND STATUS ACCOUNT BALANCE ON JANUARY 1/13 ADDITIONSWITHDRAWALS ANTICIPATED BALANCE ON DECEMBER 31/13 GENERAL GOVERNMENT 982,486.776,50070,000918,986.77 FIRE PROTECTION SERVICES 103,50065,00016,000152,500 TRANSPORTATION SERVICES 606,36850,000304,998351,370 ENVIRONMENTAL SERVICES 1,658,71668,244145,3521,581,608 LIBRARY SERVICES 24,5003,50021,000 RECREATION & CULTURAL SERVICES 331,20014,000114,900230,300 PLANNING & DEVELOPMENT SERVICES 240,41812,500252,918 TOTAL GENERAL RESERVES 3,947,188.77216,244654,7503,508,682.77

10. 2013 COUNTY OF RENFREW RESIDENTIAL TAX LEVY 2012367.50 2013361.33 DECREASE 6.17 (based on $100,000 assessment) 2013 RESIDENTIAL RATE: 0.00361332 Levy Amount - $2,278,083 up from $2,253,279 (increase of 1.09% from last year) 1.68%

11. 2013 RESIDENTIAL EDUCATION TAX LEVY 2013 Residential Rate: 0.00212000 Levy Amount - $1,585,038 up from $1,583,123(increase of 0.12% from last year) 4.07% 2012221.00 2013212.00 DECREASE 9.00 (based on $100,000 assessment)

12. IMPACT HOW THESE DECISIONS IMPACT YOUR 2013 TAX BILL... HOW THESE DECISIONS IMPACT YOUR 2013 TAX BILL...

13. TOTAL 2013 TAXATION BILLING IMPACT based on $100,000 Residential Assessment MUNICIPAL TAXATION LEVY COUNTY LEVY EDUCATION LEVY TOTAL PROPERTY TAXES 2012549.58367.50221.001,138.08 2013555.69361.33212.001,129.02 A $9.06 DECREASE over the amount paid in 2012 (0.8 %)

14. 20122013 Dollar Difference Percentage difference Municipal Portion549.58555.69 $ 6.11 1.11 % County Portion367.50361.33( $ 6.17 )( 1.68 % ) Education Portion221.00212.00( $ 9.00 )( 4.07 % ) Total Taxes (without Area Rates) 1,138.081,129.02( $ 9.06 )( 0.8 % ) TAX IMPACT ON $100,000 ASSESSMENT

15. 2013 TAXATION INFLUENCES REASSESSMENT  We are in the first year of an updated four year phase-in Property Assessment update which updated from a 2008 base year to a 2012 base year.  Assessment reductions are not phased-in in the same manner as assessment increases are, total reduction given immediately (2013 taxation year) which means an added stress for the 2013 taxation year.  Taxable Assessments for the Township of Madawaska Valley rose by 4.3% from $583,674,368 in 2012 to $609,884,737 for 2013. REVENUE SOURCES LIMITED – RISING COSTS  Other than a small number of grant opportunities, in addition to fees and service charges that are levied, other than through property taxation the Township has a very limited ability to raise revenues.  Operation costs continue to raise and the need to replace and rehabilitate existing capital assets without assistance of the upper levels of Government is proving difficult to maintain taxes from rising.

16. DISTRIBUTION OF 2013 RESIDENTIAL TAX BILL ( based on $100,000 residential assessed value) From every tax dollar received, $0.4922 remains with the municipality General Administration Protection Service Transportation Services Municipal Properties Waste Disposal Services Social & Family Services Library Services Planning, & Dev’t Services Parks/Recreation/Cultural Services - $ 0.0778 - $ 0.1186 - $ 0.2158 - $ 0.0039 - $ 0.0189 - $ 0.0001 - $ 0.0153 - $ 0.0074 - $ 0.0344 $ 0.4922 $ 0.188 (per tax dollar)) $ 0.32 (per tax dollar)) $ 0.49.22

17. HOW THE TAX DOLLAR THAT REMAINS WITH THE MUNICIPALITY ARE SPENT General Administration$ 0.1581 Protection Services$ 0.2410 Transportation Services$ 0.4385 Municipal Properties$ 0.0078 Waste Management Services$ 0.0384 Social & Family Services$ 0.0002 Library Services$ 0.0311 Planning/Economic Dev’t/Emergency Preparedness$ 0.0150 Parks & Recreation Services$ 0.0699 $ 1.000

18. 2013 AREA RATES TRANSFER STATION AREA RATE (applies to property assessments in the former Township of Radcliffe and Townships of Sherwood, Jones & Burns who do not received curbside pickup services) CURBSIDE PICKUP AREA RATE (applies to all Residential, Commercial, Institutional and Industrial Units located in the former Village of Barry’s Bay and surrounding areas that receive this service)

19. TRANSFER STATION AREA RATE Transfer Station Area Rate Budget decreased by 5.16% $ 136,887

20. TRANSFER STATION PROPERTIES - BUDGET IMPACT Transfer Station Area Rate 2012 31.14 (based on $100,000 property assessment 2013 * In process of being determined at this time (transitioning towards a per unit charge versus a charge based on property assessment)

21. 2013 TRANSFER STATION RESERVE FUND STATUS ACCOUNT BALANCE ON JANUARY 1/13 ADDITIONSWITHDRAWALS ANTICIPATED BALANCE ON DECEMBER 31/13 TRANSFER STATION AREA RATE RESERVES 112,78516,700129,485

22. CURBSIDE PICKUP AREA RATE $151,372 2013 CURBSIDE AREA RATES: Residential Unit Rate: $ 130.00 Small Industrial, Commercial & Institutional Rate: $ 195.00 Medium Industrial, Commercial & Institutional Rate: $ 910.00 Large Industrial, Commercial & Institutional Rate:$1,820.00 Extra-Large Industrial, Commercial & Institutional Rate:$3,900.00 2013 RATES will remain unchanged

23. 2013 CURBSIDE AREA RATE RESERVE FUND STATUS ACCOUNT BALANCE ON JAN 1/13 ADDITIONSWITHDRAWALS ANTICIPATED BALANCE ON DECEMBER 31/13 CURBSIDE AREA RATE RESERVES $86.730$30,000$116,730

24. As previously noted for the 2013 taxation year, the average Single Family Residential Assessment as determined by the OPTA increased by 1.8%, from $137,000 in 2012 to $139,500. The percentage assessment increases for individual properties will vary therefore each property will be impacted differently, some less while others more. Keep in mind that properties, including Seasonal Recreational/Waterfront, that are in other property classifications will experience different impacts dependent upon the assessment increase. Properties that experience up to a 0.8% assessment increase will see their property taxes remain the same or decrease. Any assessment increases above this amount will see increases dependent upon the value of the property increase. INCREASED ASSESSMENT INCREASED PROPERTY TAXES

25. TOTAL 2013 TAXATION BILLING IMPACT TOTAL 2013 TAXATION BILLING IMPACT Based on the average Single Family Residential Assessment for properties that receive curbside pickup services ASSESSMENT MUNICIPAL TAXATION LEVY CURBSIDE PICKUP AREA RATE AREA RATE COUNTY LEVY EDUCATION LEVY TOTAL PROPERTY TAXES 2012137,000752.91130.00503.46302.771,689.14 2013139,500775.19130.00504.06295.741,704.99 A $15.85 INCREASE over the amount paid in 2012 0.93 %

26. TOTAL 2013 TAXATION BILLING IMPACT TOTAL 2013 TAXATION BILLING IMPACT Based on the average Single Family Residential Assessment for properties that do not receive curbside pickup services ASSESSMENT MUNICIPAL TAXATION LEVY TRANSFER STATION AREA RATE AREA RATE COUNTY LEVY EDUCATION LEVY TOTAL PROPERTY TAXES 2012137,000752.9142.65503.46302.771,604.79 2013139,500775.19 In calculation process 504.06295.74 Total impact forthcoming

27. THANK YOU !