Off-Site Levy Bylaw No. 1238-2025
Leduc, Alberta
· No. 1238-2025
· adopted 2025-12-08
· summary & facts
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 1
A BYLAW OF THE CITY OF LEDUC IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR OFF-SITE LEVIES
WHEREAS, pursuant to section 648(1) of the Municipal Government Act, R.S.A. 2000, c. M-26 a
council may by bylaw provide for the imposition and payment of a levy, to be known as an
"off-site levy", in resoect of land that is to be developed or subdivided and authorize an
agreement to be entered into in respect of the payment of the levy;
AND WHEREAS, pursuant to section 648(2) of the Municipal Government Act, an off-site levy
may be used only to pay for all or part of the capital costs of: new or expanded facilities for
the storage, transmission, treatment or supplying of water; new or expanded facilities for the
treatment, movement or disposal of sanitary sewage; new or expanded storm sewer drainage
facilities; new or expanded roads required for or impacted by a subdivision development; and
any land required for those projects;
AND WHEREAS, pursuant to section 648(2.1) of the Municipal Government Act, an off-site levy
may be used to pay for the costs of other specified municipal infrastructure, including new or
expanded fire hall facilities and the land required therefor;
AND WHEREAS, pursuant to section 649 of the Municipal Government Act, a bylaw that
authorizes an off-site levy must set out the object of each levy and indicate how the amount
was determined;
THEREFORE, the Council of the City of Leduc in the Province of Alberta duly assembled, hereby
enacts as follows:
PART |: BYLAW TITLE
1. This bylaw shall be known as the "Off-Site Levy" Bylaw.
PART Il: PURPOSE, DEFINITIONS, AND INTERPRETATION
PURPOSE
2. The purpose of this bylaw is to provide for the imposition of an off-site levy in respect of
land that is to be developed or subdivided.
DEFINITIONS
3. In this bylaw, unless the context otherwise requires:
a. "City" means the municipal corporation of the City of Leduc;
b. "City Manager" means the chief administrative officer of the City;
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 2
on "Council" means the municipal council of the City;
d. "Developable Land" means all land, but does not include:
i. municipal reserve, as defined in Part 17 of the Municipal Government Act;
ii. environmental reserve, as defined in Part 17 of the Municipal Government
Act;
iil. land required for the widening of any arterial roadways;
iv. land required to retain water in stormwater management facilities
excluding appurtenances; and
v. land owned by a school board that is to be developed for a school
building project within the meaning of the Education Act S.A. 2012 C. E-03.
e. "Development Agreement" means an agreement as contemplated in the
Municipal Government Act sections 648(1)b and 655(1)b between the City and
the Owner of the land being developed or subdivided as it relates to the
construction of municipal improvements, and authorized in respect of payment
of an Off-Site Levy;
f. "Development Permit" means a document that is issued under the City of Leduc
Land Use Bylaw and authorizes a Development, as defined in the Municipal
Government Act;
g. "Off-Site Levy" means a levy for capital projects payable to the City upon
development or subdivision of Developable Land; and
h. "Reports" mean the following:
i. The Offsite Levy Model prepared by Corvus Business Advisors and
updated annually by the City;
ii. City of Leduc Offsite Levy Update (October 2, 2025 -- Schedule D)
iii. | City of Leduc Transportation Master Plan (July 2025);
iv. City of Leduc Sanitary Sewer Servicing Study (October 2019);
v. City of Leduc Water Master Plan (October 2021); and
vi. City of Leduc Long Term Facility Master Plan (June 24, 2019).
RULES FOR INTERPRETATION
A, The marginal notes and heading in this bylaw are for reference purposes only.
PART Ill: OFF-SITE LEVY
OBJECTS, PRINCIPLES AND CRITERIA
5. The objects, principles and criteria of the Off-Site Levy shall be in accordance with the
following:
a. This bylaw creates an Off-Site Levy to provide funds for the construction of
capital projects set out in Schedule "C" required for growth.
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 3
b. Development in new growth areas through the Off-Site Levies will provide the
capital that will fund the infrastructure required for growth. Those who benefit
from the infrastructure, which is defined by all Developable Lands in the
development areas set out in Schedule "A", should share proportionally, on a
per hectare basis, in related costs.
on Provision of off-site infrastructure projects by developers of Developable Land will
not create an advantage or penalty due to the time or location of
development.
d. Off-site infrastructure projects will be provided to maintain sustainable, cost
effective and orderly growth.
e. The calculation of the Off-Site Levy should be an open and transparent process.
f. All funds collected from the Off-Site Levy will be credited to a separate and
distinct, identifiable Off-Site Levy account, which may be invested as per the
City's Investment Policy until used for the construction of the specified off-site
infrastructure. The management of the Off-Site Levy account should be an
audited process, with reports available to the public and the industry.
g. The Off-Site Levy will help allow the City to recover the cost of infrastructure
required for growth:
i. Using financing strategies that remain sustainable;
il. Facilitating develooment by reducing risk on early developers and
ensuring future developers share the costs of the facilities from which
they benefit; and
iil. Promoting cost effective and orderly development.
h. The Off-Site Levy will helo promote orderly development by:
i. Supporting City planning through growth strategies, master servicing
plans and area structure plans
ii. Providing off-site infrastructure, once the appropriate planning is in
place, and when warranted in development; and
iil. Providing infrastructure for contiguous development.
i, The Off-Site Levy will help create a transparent process by:
i. Providing opportunity for industry input into the levy, its definition and
administration;
ii. Conforming with the Municipal Government Act as amended or
repealed and replaced from time to time; and
iil. Providing reports on the Off-Site Levy.
j. The Off-Site Levy will help create a clear process for calculation of the rate, levies
and credits by:
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 4
i. Creating consistent and predictable levies and credits;
ii. Creating predictable and stable levies over time; and
iil. Documenting a process for establishing the levy rate.
OFF-SITE LEVY ESTABLISHMENT
6. a. An Off-Site Levy must be paid for all Developable Land developed in accordance
with a development permit or subdivided in the development areas set out in Schedule
"A".
b. For greater certainty levies are established to pay for the items identified in the
Municipal Government Act sections 648(2) (a), 648(2)(b), 648(2)(c), 648(2) (c.1),648(2) (d)
and 648(2.1)(b).
c. When one component of the Offsite Levy becomes due, all components are due The
Offsite Levy is a single indivisible levy. No component levy can be deferred or waived
separately from the other components. No legally defined parcel of land will be
assessed levies on only a portion of its area.
CALCULATION
7. The Off-Site Levy shall be calculated per hectare of Developable Land on the total
rates established in Schedule "B" for each development area described in Schedule
"A" at the time such land receives subdivision approval or on the date of approval of a
development permit, at the sole and unfettered discretion of the City of Leduc
OBJECT
8. The Off-Site Levies are payable for the capital projects set out in Schedule "C" and
pursuant to the calculation details contained in the Reports.
PART IV: DEVELOPMENT AGREEMENTS
DEVELOPMENT AGREEMENTS
9. (1) Development Agreements shall be executed by the applicant for the
development or subdivision of land if the City Manager determines that a
Development Agreement is required.
(2) The City Manager shall determine if a Development Agreement is required in
accordance with all relevant policies and guidelines adopted by Council.
CONTENT
10. All Development Agreements:
a. shall require the payment of the Off-Site Levy calculated in accordance with
Part Ill:
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 5
b. may defer the payment of any Off-Site Levy;
on shall ensure that an Off-Site Levy is only collected once in respect of land that is
the subject of a development or a subdivision; and
d. shall comply with all relevant policies and guidelines adopted by Council.
PART V: GENERAL
ACCOUNTING
11. All funds collected pursuant to this bylaw shall be accounted for in a special fund and
expended only as permitted under the provisions of the Municipal Government Act.
GENERAL
12. Nothing in this bylaw precludes the City from:
a. imposing further or different levies, duly enacted by bylaw, on any portion of the
Developable Land in respect of which the City has not collected levies;
b. deferring collection of the Off-Site Levy for the stated objects of this bylaw, on
any portion of Developable Land in respect of which the City collected levies,
including requiring security for payment of such deferred levies; or
Cc. reducing or forgiving payment of the levies required pursuant to this bylaw, or
otherwise providing for credits or offsets for other projects or oversize
infrastructure constructed by a developer in calculating and/or collecting the
levies that become payable pursuant to this bylaw.
TRANSITION
13. Any Development Agreements approved under previous bylaws of the City shall
continue as though the bylaw under which they were enacted was never repealed.
SEVERABILITY
14. If any portion of this bylaw is declared or held to be invalid for any reason the
remaining provisions of the bylaw shall continue to be in full force and effect.
REPEALS
15. Bylaw No. 1191-2024, the Off-Site Levy Bylaw, is repealed.
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
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PART VI: ENACTMENT
This Bylaw shall come into force and effect when it receives Third Reading and is duly signed.
READ A FIRST TIME IN COUNCIL THIS 17™ DAY OF NOVEMBER, 2025.
READ A SECOND TIME IN COUNCIL THIS 8™ DAY OF DECEMBER, 2025.
READ A THIRD TIME IN COUNCIL AND FINALLY PASSED THIS 8™ DAY OF DECEMBER, 2025.
"Original Signed"
MAYOR
"Original Signed"
December 8, 2025 CITY CLERK
Date Signed
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 7
Schedule A
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
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Schedule B
** Off-Site Levy is charged on a per hectare basis
ome [me [ie [|e
Area # Levies Levies Levies Levies Total
1 | $139,326.05 | $23,262.08 | - | $11,388.48 | $173,976.61
2. | $139,326.05 | $23,262.08 | - --s|_-- $14,388.48 | $173,976.61 _|
3
5
6 | --$139,326.05 || $23,262.08 | - | 8516258813
7 | $139,326.05 | $23,26208 | - | - | $162,588.13 |
8 | $139,326.05 || $23,262.08 | = | = $162,588.13
9 | $139,326.05 | $23,262.08 | $ 4473.25; - ~--s | $167,061.38
13 | $139,326.05 | $23,262.08 | $ 942794] - | $172,016.07 |
15 | $139,326.05 | $23,262.08 | $ 942794] - | $172,016.07 |
16
17
18
19
20. | ~--$ 80,870.07 «| ~--*$23,262.08 | = - | $14,388.48 | $115,520.63
21 | $80,870.07 (| ~-- $23,262.08 | - ~--s| $11,388.48 | $115,520.63 |
27 | $80,870.07 || $23,262.08 | --- --s| $11,388.48 | $115,520.63
29 || ~--$ 80,870.07 || $23,262.08 | = - | $11,388.48 | $115,520.63
31
33
34
35
36
37
38
39 | ~~ $80,870.07 | --$23,26208 | - ~~ | $11,388.48 | $115,520.63 |
40 | $141,613.94 || $23,262.08 | $ 66,895.71; = - | $234,771.73
41 | $141,613.94 | $23,262.08 | $ 66,895.71; = - | $234,771.73
42 | $141,613.94 || $23,262.08 | $ 66,895.71; = - | $234,771.73
43 | $141,613.94 | $23,262.08 | $ 6689571, - ~--|_-- $234,771.73 _ |
44 | $141,613.94 | $23,262.08 | $ 66,895.71; = | $234,771.73
45 | $141,613.94 || $23,262.08 | $ 66,895.71; = - | $234,771.73
46 | $141,613.94 || $23,262.08 | $ 66,895.71; = - | $234,771.73
47 | $141,613.94 || $23,262.08 | $ 66,895.71; = - | $234,771.73
48
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
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Schedule C
** Infrastructure projects to which the off-site levy charges collected under this bylaw are to be applied
Transportation Infrastructure Projects -- Schedule "C-1"
Reference | Project Name Nature of Capital Work
8 Highway 2A - Realignment Improve Road Network Capacity
9 Highway 2A - Traffic Signal
10 74th Street (50th Ave to 65th Ave West) Improve Road Network Capacity
12 74th Street (50th Avenue to SW Boundary) Improve Road Network Capacity
43 Southwest Boundary Road (74th St to Grant Improve Road Network Capacity
MacEwan)
14 Traffic Signal - 50 Avenue / Grant MacEwan Boulevard
16 Southwest Boundary Road (Grant MacEwan to Improve Road Network Capacity
Blackstone Entrance)
17 eth Avenue West (74th Street to Grant MacEwan) - Improve Road Network Capacity
18 50th Avenue (74th Street to Fire Hall) Improve Road Network Capacity
19 50th Avenue ( Deer Valley Drive to Fire Hall) Improve Road Network Capacity
20 rant MacEwan South (Black Gold Dr to Spruce) - 2L- Improve Road Network Capacity
21 Rollyview Road/50 St Intersection - Traffic Signal
22 Grant MacEwan South (38 Ave to SW Boundary) - 2L Improve Road Network Capacity
23 oor Avenue West (Grant MacEwan to Discovery Way) Improve Road Network Capacity
25 74th Street and 50th Avenue Roundabout
27 65th Avenue East (35th Street to Spine Road) - 2L Improve Road Network Capacity
28 Project Drive (South Park Drive to Rollyview Road) Improve Road Network Capacity
30 Southwest Boundary Road/ Grant MacEwan Intersection Improvements
Roundabout P
31 Spine Road (Airport Road to 65th Ave East) 2L to 4L Improve Road Network Capacity
32 46 St (50 Ave to Black Gold Drive) Improve Road Network Capacity
Highway 39 (Highway #2 East Ramp to Grant .
33 MacEwan) Improve Road Network Capacity
35 oon Avenue West (Grant MacEwan to Discovery Way) Improve Road Network Capacity
36 eth Avenue East (45th Street to Spine Road) - 2L to Improve Road Network Capacity
37 Traffic Signal - Black Gold Drive / 50" Street
39 Traffic Signal - 65 Avenue/ 50 Street
40 43 Street from Airport Road to South of Airport Road Improve Road Network Capacity
41 Traffic Signal - Airport Road / 43 Street
42 Airport Road (Sparrow Drive to RR 250) Improve Road Network Capacity
43 Southeast Boundary Road (Hwy 2A to Coady Blvd.) Improve Road Network Capacity
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 10
Reference | Project Name Nature of Capital Work
44 Southeast Boundary Road (Coady Blvd to CW Gaetz) Improve Road Network Capacity
47 45th/43rd Street (175m North of 70th Ave to Allard ave) | Improve Road Network Capacity
Grant MacEwan North (65th Ave West to Bridgeport .
49 Gate) 2L - 4L Improve Road Network Capacity
50 Noth) Blvd (Ameena Dr. to 1/4 Section Line Improve Road Network Capacity
51 Grant MacEwan Boulevard from 38 Ave to 50th Ave. Improve Road Network Capacity
52 Gate) pecewan North (65th Ave West to Bridgeport Improve Road Network Capacity
54 Coady Boulevard- to McDowwill Wynd Improve Road Network Capacity
55 Roady Boulevard (Meadowview Blvd to SE Boundary Improve Road Network Capacity
56 50 Street (64 Ave to 61 Ave) Improve Road Network Capacity
59 50 Ave from Alton to Interchange Improve Road Network Capacity
61 Traffic Signal - Coady Blvd and SE Boundary Road
63 Traffic Signal - 65th Avenue W and Discovery Way
64 Spine Road (Allard Avenue to 65th Avenue East) - 2L Improve Road Network Capacity
65 Traffic Signal - Spine Road and Airport Road
69 Traffic Signal - 65 Ave/ Spine Road
70 Spine Road - 65th Avenue East to Rollyview Road Improve Road Network Capacity
71 Black Gold Dr/Grant Mac Ewan - Traffic Signal
73 Traffic Signal - Grant MacEwan/ 65 Ave
74 65th Avenue West (Discovery Way to QE Il) - 2L Improve Road Network Capacity
75 era MacEwan South (50th Ave to Black Gold Drive) Improve Road Network Capacity
76 oper Road Improvements from Sparrow Drive to 42 Improve Road Network Capacity
80 Rollyview Road / CW Gaetz Road Roundabout
81 50th Street (Bella Coola to Hwy 2A) Improve Road Network Capacity
82 Sram Mackwan North (Bridgeport Gate to 50th Ave) Improve Road Network Capacity
87 50th Street (Storage+Taper) Improve Road Network Capacity
50th Avenue (Bridgeport Crossing to Deer Valley .
89 Dr./West Haven Bivd) Improve Road Network Capacity
50th Avenue (From QE II West Ramp Terminal to .
90 Discovery Way ) Improve Road Network Capacity
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 11
Transportation Infrastructure Projects -- Schedule "C-1"
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OFF-SITE LEVY BYLAW
PAGE 12
Water Infrastructure Projects -- Schedule "C-2"
1 Highway Water Crossing (65th ave) Improve Network Distribution
2 Highway Water Crossing (Windrose to Southfork) Improve Network Distribution
4 Highway Water Crossing (Southfork to Tribute) Improve Network Distribution
5 Water Reservoir in Robinson Improve Network Distribution
7 Robinson Transmission Main - Oversizing Improve Network Distribution
10 Blackgold Drive PRV Improve Network Distribution
11 Robinson Reservoir Expansion Improve Network Distribution
12 North Reservoir Expansion Improve Network Distribution
13 East Telford Lake PRV Improve Network Distribution
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 13
Water Infrastructure
Projects
Schedule "C-2"
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 14
Sanitary Infrastructure Projects -- Schedule "C-3"
1 West Sanitary Lift Station Upgrade Improve System Capacity
2 Corinthia Park North End Sewer Storage Improve System Capacity
4 Corinthia Outlet Improve System Capacity
5 Woodbend Lift Station and Force Main Improve System Capacity
7 Woodbend Force Main - Stage 2 Improve System Capacity
8 Woodbend Lift Station Upgrades -- Stage 2 Improve System Capacity
10 Eastside Sanitary Lift Station and Force Main Improve System Capacity
Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 15
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 16
Fire Infrastructure Projects -- Schedule "C-4"
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
PAGE 17
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Bylaw No. 1238-2025
OFF-SITE LEVY BYLAW
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Schedule D -- City of Leduc: Off-Site Levy Update Report
Win Advisors
City of Leduc:
Off-site Levy Update
October 2", 2025
Prepared by:
CORVUS Business Advisors
(780) 428-4110
www.corvusbusinessadvisors.com
This document has been prepared by CORVUS Business Advisors for the sole purpose and exclusive use of the
City of Leduc.
City of Leduc Off-site Levy Update
Version
Number Revision Date Summary of Changes and Author
October 27, 2025 FINAL by CORVUS Business Advisors
October 24, 2025 fi
CORVUS Business Advisors
City of Leduc Off-site Levy Update
2 CONTENTS
Fis a TN <0) 10 (08 8 (0) eee |
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APPENDIX A: OFF-SITE LEVY AREAS AND STAGING.............::eccesceceeseeseeeeeeeeeseeseeeeeeeeeseeteeteeeeeeeeees O
APPENDIX B: TRANSPORTATION OFF-SITE INFRASTRUCTURE ...........2:::2:ccseeeseeeeeeeeeeeeseeeeeeeeee 13
APPENDIX C: WATER OFF-SITE INFRASTRUCTURE .............2::e:ceseeseeeeceseeseeseeeeeeeaeeeeteesesenseneeetneene 20
APPENDIX D: SANITARY OFF-SITE INFRASTRUCTURE ............:.::csseeceeseeseeeceeeeeseesenseeeseesaeeneeeeees OOD
October 2"9, 2025 fii
CORVUS Business Advisors
City of Leduc Off-site Levy Update
3 INTRODUCTION
3.1. Introduction
Bylaw 1191-2024, established by City of Leduc ("the City') in 2024 defines off-site levy
charges pertaining to transportation, water, sanitary, and fire off-site infrastructure in the
municipality'. The City wishes to update this bylaw, amending off-site infrastructure included
in the bylaw in alignment with the City's latest capital plans, ensuring updated costs and
development forecasts are reflected fairly and equitably in rates thereby ensuring a financially
sustainable community.
This report outlines the methodology and information used in establishing transportation,
water, sanitary, and fire off-site levy rates for the City, as well as other key findings and
recommendations.
3.2 Scope and Approach
The City has created various infrastructure capital plans and these plans are used as key
inputs into this off-site levy rate update. City staff reviewed existing plans and identified off-
site projects for transportation, water, sanitary, and fire infrastructure including completed
projects (carried forward from previous bylaws) and future projects required to support growth.
Each project was assessed for benefiting areas using the off-site levy areas identified in this
report. The City's review also included determination of benefits to existing development,
future development and other stakeholders.
Support provided by CORVUS Business Advisors included:
e Updating of the City's off-site levy model, including configuration, priming, and data
loading.
= Incorporation of off-site levy area amendments and updated land development
forecasts (provided by City staff).
« Incorporation of amended infrastructure costs and allocation percentages for existing
development, new development, and other parties (provided by City staff).
« Incorporation of project expenditures for completed and in-progress projects (provided
by City staff).
* Reconciliation of off-site levy reserve balances (based on data provided by City staff).
" Development of transportation, water, sanitary, and fire off-site levy rates for each off-
site levy area.
« Preparation of this off-site levy update report.
Off-site levy rates are forecast using a rolling 25-year review period. The previous update
1 Stormwater infrastructure in the City is "on-site" in nature and, therefore, not within the scope of the City's current
off-site levy bylaw.
October 24, 2025 /1
CORVUS Business Advisors
City of Leduc Off-site Levy Update
included actual expenditures and receipts up to December 31%, 2023. During this review, a
cut-off date of December 315, 2024, was established, and so the review period for this update
is 2025 to 2049. The cut-off date coincides with the City's most recent year-end. Project
expenditures, off-site levy receipts etc. were gathered as "actuals" from the City's financial
records up to the cut-off date. Beyond the cut-off date, all financial details are estimates. When
the City completes its next rate update, information from January 1°, 2025, up to the new cut-
off date will be converted from estimates to actuals.
3.3 Methodology
Rates are calculated using as an advanced cost-over-area approach, with "base" rates
adjusted to ensure levy account balances reach zero at the end of the 25-year review period.
A detailed description of the calculation is included in Appendix G.
4 KEY FINDINGS
Key findings pertaining to this off-site levy update are as follows:
« Infrastructure, Costs, and Allocations. Updated off-site infrastructure costs total
approximately $286.97 million. This is an increase of approximately $9.68 million
(3.5%) from the previous update. An overview of all off-site infrastructure, costs, and
corresponding maps is provided in Appendices B1, C1, D1 and E17.
Before determining rates, off-site infrastructure costs are always reduced by special
ear-marked grants and contributions. Grants and contributions total approximately
$12.80 million. An overview of grants and contributions and resulting net costs is
provided in Appendices B2, C2, D2 and E2.
That portion of cost which is allocated to future development versus existing
development and other stakeholders is provided in Appendices B4, C4, D4 and E4.
Of the $286.97 million in total off-site infrastructure costs, the updated developer
share is $262.82 million. This is an increase of approximately $9.60 million (3.8%)
from the previous update. A complete summary of off-site infrastructure net cost "flow-
through" is provided in Appendices B6, C6, D6 and E6. An increase in developer costs
puts upward pressure on off-site levy rates, all other things being equal.
Finally, an overview of off-site infrastructure benefiting areas is provided in Appendices
B7, C7, D7 and E7.
Summary of Off-site Infrastructure Costs
ee te] eae |g epi) ee
Transportation $ 9,081,469 $ - $ 10,540,500 $ 187,857,555 $ 207,479,524
Water $ 3,723,522 $ - $ - $ 32,981,427 $ 36,704,949
Sanitary $ - $ - $ 804,400 $ 35,453,319 $ 36,257,719
Fire $ - $ - $ -_$ 6,528,000 $ 6,528,000
Total $ 12,804,991 $ - $ 11,344,900 $ 262,820,301 $ 286,970,192
October 24, 2025 /2
CORVUS Business Advisors
City of Leduc Off-site Levy Update
«" Levies Collected. Before allocating infrastructure costs to benefiting areas, off-site
levy costs must be reduced by amounts collected to date. At end-2024, the City had
collected approximately $60.92 million in levies, an increase of approximately $6.45
million (11.8%). An overview of off-site levy collections is provided in Appendices B5,
C5, D5 and ES.
Summary of Levies Collected to Date
Levies Collected To Date
Transportation $ 50,339,002
Water $ 5,452,916
Sanitary $ 4,977,520
Fire $ 146,583
Total $ 60,916,020
" Off-site Levy Areas. The City is parsed into 37 off-site levy areas. The area
boundaries, numbering schema, and area measurements are described in Appendix
A7 along with an off-site levy map.
" Development Staging. To calculate off-site levy rates, it is necessary to forecast the
amount of land that will develop during the 25-year review period. Land development
forms the denominator of the rate calculation. A larger denominator reduces rates but
could potentially result in under-collection and an increased burden on taxpayers. A
smaller denominator increases rates but could potentially result in over-collection and
an increased burden on future development. Accordingly, land development forecasts
need to be (a) reasonable, and (b) updated annually to reflect the changing pace of
development in the community.
For this update, the City is forecasting development of approximately 1,116 ha. over
the 25-year review period. This forecast is an increase of approximately 7 ha. (0.6%)
from the previous update. An increase in land development puts downward pressure
on rates all other things being equal. The land development forecast is shown in
Appendix A2.
« Interest. Off-site levy reserves/accounts (both actual and forecast) are impacted by
interest. Actual reserve inflows and forecast reserve balances that are in a positive
position earn interest. Actual reserve outflows and forecast reserve balances that are
in a negative position (which indicates that front-ending is being undertaken) are
charged interest.
During this update, a reconciliation of reserve balances for end-2024 was undertaken
using the City's interest earning and interest charge rates. During this update, the
forecast interest earning and charge rates were updated to reflect current rates. An
earning rate of 3.145% was established, and a charge rate of 5.101% was established.
An overview of reserve/account interest rates and forecast balances over the 25-year
review period is shown in Appendices B9, C9, D9 and E9.
" Reserve Balances and Front-ending. The Transportation reserve/account balance
is in surplus $5,353,667 as at December 31°, 2024. This is an increase of
approximately $2.82 million. The Water reserve/account balance is in surplus
October 24, 2025 13
CORVUS Business Advisors
City of Leduc Off-site Levy Update
$2,615,266 as at December 31%, 2024. This is an increase of approximately $0.47
million. The Sanitary reserve/account balance is in deficit $(2,106,458) as at
December 31°, 2024. This is a decrease of approximately $0.62 million. The Fire
reserve/account balance is in surplus $148,346 at December 31°, 2024. This is an
increase of approximately $0.12 million. Reserve balances are summarized in
Appendices B8, C8, D8 and E8.
Deficit balances represent monies owed by future development to the City for
construction of infrastructure undertaken by the City on behalf of future development
(i.e., front-ending).
5 RATES
The weighted average off-site levy rate is approximately $171,660 per net hectare as shown
in table below. On a weighted average basis, this is a decrease of approximately $1,941 per
net ha. (1.1%) from the previous update.* These rates reflect the cost of infrastructure
required to facilitate development in the City of Leduc. A comparison of rates in other
municipalities is summarized in Appendix F.
2 The City's previous rates were approximately $173,601 per net ha. on a weighted average basis.
October 24, 2025 14
CORVUS Business Advisors
City of Leduc Off-site Levy Update
High's, Low's, and Weighted Averages (Per Net Ha)*
ow CSO SC 3,262/$ TS 115,521 |
Summary of Off-site Levies by Area (Per Het Ha)
Levies Levies Levies Levies
| 10 |S 139,326 /$ 23,2621$ = $11,388 $173,977 |
| 20 [|S 139,326/$ 23,2621 = $11,388 $173,977 |
| 6.0 |S 139,326] $ 23,2621 SS 162,588 |
| 7.0 (|S 139,326 /$ --23,262|$ SS 162,588 |
| 80 [$139,326 /$ 23,2621 = SS 162,588 |
| 9.0 |S 139,326 |$ --23,262|$ 4.4731 $ $167,061 |
| 13.0 [$ 139,326/$ 23,2621$ 9.428 | $ $172,016 |
| 15.0 [|S 139,326/$ 23,2621$ 9.4281 S$ TS 172,016 |
| 200 [$ 80,870/$ ----23,262/$ = |S 11,388 $115,521 |
| 210 [$s 80a70[$ 23,262/$ = 811,388] $115,521 |
| 27.0 (|S 80870/$ 23,2621$ TS 11,388 $115,521 |
| 290 [|S 80,870/$ -----23,262/$ = TS 11,388 $115,521 |
| 39.0 |S 80870/$ 23,262/$ TS 11,388] $115,521 |
| 40.0 [S$ 141614 /$ 23,2621$ 66,896 |$ TS 231,772 |
| 410 [S$ 141614/$ 23,262|$ 66,896 |$ TS 231,772 |
| 420 [$ 141614/$ 23,2621$ 66,896 | $ $231,772 |
| 43.0 [$ 141614/$ 23,262|$ 66,896 |$ | $231,772 |
| 44.0 [S$ 14161415 23,262/$ 66,896] $$ 231,772 |
| 45.0 [S$ 141614 /$ 23,2621$ 66,896 | $ TS 231,772 |
| 46.0 [|S 141614/$ 23,262|$ 66,896 |$ $231,772 |
| 47.0 [$ 141614/$ 23,2621$ 66,896 | $ $231,772 |
3 Highs, lows, and weighted averages shown above are for information purposes only. Developers pay the off-site
levy rate specific to their off-site levy area, as shown in the table "Summary of Off-site Levy Rates by Area'.
October 24, 2025 15
CORVUS Business Advisors
City of Leduc Off-site Levy Update
6 RECOMMENDATIONS
In addition to implementing the new off-site levy rates summarized in Section 5, CORVUS
recommends the following:
1. Add a provision in the bylaw for rate increases in alignment with inflation increases
reflected in this report, for years when the City is unable to undertake a rate analysis
and update.
2. Develop an off-site levy policy framework to aid in effective implementation of the
bylaw.
3. The MGA enables municipalities to charge off-site levies for recreation, police, and
library facilities. Accordingly, the City should consider whether it wishes to adopt such
levies in the future and, if so, begin developing the necessary supporting
documentation that will be needed to support such levies.
October 24, 2025 /6
CORVUS Business Advisors
City of Leduc Off-site Levy Update
7 ACKNOWLEDGEMENTS
CORVUS Business Advisors would like to thank all City of Leduc staff and advisors from
Engineering, Planning, and Finance, who supported the work of this review.
8 DISCLAIMER
CORVUS Business Advisor has relied upon City of Leduc and its advisors to provide all of the
data and information used to update the off-site levy model and calculate rates, such as
planning data and assumptions, development forecasts and assumptions, infrastructure costs
and cost estimates, allocations to benefiting parties, allocation to benefiting areas, and other
assumptions etc. As such, CORVUS Business Advisors makes no guarantee as to the
accuracy of the input data and information provided by these groups or the results that stem
from this data and information.
Off-site levy rates are not intended to stay static; they are based upon educated assumptions
and the best available information of the day. Planning assumptions, cost estimates etc. can
change each year. Accordingly, the Municipal Government Act requires that off-site levy rates
be updated on a regular basis (usually annually). When information changes, it will be
reflected in a future update, and rates adjusted accordingly.
October 24, 2025 /7
CORVUS Business Advisors
City of Leduc Off-site Levy Update
APPENDIX A: OFF-SITE LEVY AREAS AND STAGING
A1. Off-site Levy Areas
In order to equitably facilitate the allocation of infrastructure to benefiting lands, the City is
parsed into 37 off-site levy areas, as shown in the map below. Areas are generally about a
quarter section in size but also take into consideration various natural and man-made barriers
(e.g., rivers, highways, etc.), existing/planned infrastructure basins (e.g., water and sanitary
basins), and type of development (e.g., single family, commercial, industrial, etc.).
Off-site Levy Areas
| | > | raf Development Boundary
/ a rag West Annexation Basin
West Basin
East Basin
|
/ |
| I
|
AL TALS) ff fee
a os
asa le
~~ NT CITY OF LEDUC
] \\ 'ade OFF SITE LEVY
/ \ | PROPOSED DEVELOPMENT
J \ AREAS
ACity of Leduc y \ Schedule A
When the model was established, the total net development area (the amount of land available
for development in the off-site levy areas) was approximately 1,774 ha. as shown in the table
below. This amount accounts for allowances for environmental reserves (including storm and
right of way deductions) and municipal reserves.
October 24, 2025 /8
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Off-site Levy Net Development Area*
Environmental
Development Area Gross Area esenes Municipal Net
Area Ref. # Location Land Use (ha.) Arterial Roads en Development
. and Storm Area (ha.)
Ponds (ha.)
|__6.0 [Deer Valley-DONE [Single Family | 15.36] 2.26) 13-10 [1.16 ) 1.94 |
| _8.0 _[Suntree-DONE [Single Family [14-177 .52] 9.59 BY 8.41 |
|_9.0 _[Southfork [Single Family | 147.287 8.00) 130.28 13.93 [ 125.35 |
|_15.0__ [Robinson [Single Family | 64.611 55] 58.06] 46] 51.60 |
|__ 18.0 [Telford ASP-S and Dlindustrial | 64.38 4B | 790] = 87.90
| 19.0 [TeffordASP industrial =| G77 ttf 7 [4567 |
| 22.0 [LBP-DONE [industrial =| 59.77 | 883f 58.83 |
| 24.0 |LBP-DONE industrial =~ | 3.0 To 28.20
| 27.0 |LBPEast_ industrial =~ | 193.74] 10.14 | 183.60 10.00) 173.60 |
|__44.0 [Banks of CrystalS [Annex | 62.961 15.47] 749.00) 41.49 |
Totall 2,208.31] 270.43| 1,937.88 | 163.49 1,774.39 |
*Hidden rows are previous areas that were merged with other areas, and the row number is no longer used.
Summary of Off-site Levy Net Development Area
[| Ciescription =| ht
Gross Development Area 2,208.3
Less ER, ROW Allowances, Storm Ponds 270.4
Less Municipal Reserve 163.5
Net Development Area 1,774.4
*Note: 1 Hectare (ha.) = ~2.47 Acres
4 Numbering of off-site levy areas is not consecutive as some old areas have been removed and/or merged with
other new areas.
October 2™, 2025 19
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Net development area definitions will be applied in determining off-site levy obligations of
developers on application for subdivision or development within City of Leduc. Net
development area is defined as follows:
e Gross Area -- The area of lands to be developed in hectares that have not previously
paid an off-site levy.
o Less: Any environmental reserves contained within the development area
(including environmental reserves and environmental easements, right of way,
and storm ponds).
o Less: A 10% allowance for Municipal Reserves.
e Equals: Net Developable Area, which is the area subject to off-site levies.
A2. Development Staging
Arate planning period of 25 years is used. This planning period is used by many municipalities
as it provides a reasonable time frame to recoup the costs associated with off-site levy
infrastructure construction, and it aligns with the timeframes of many municipal capital
planning and construction cycles.
Of the 1,774 ha. of net development area available across all off-site levy development areas,
approximately 520 ha. (29%) of this land is developed to date; planners estimate that
approximately 1,116 ha. (63%) of this land will develop during the next 25 years (the rate
planning period) as shown in the tables below. Forecast land development has stayed about
the same since the previous update.
October 2", 2025 /10
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Anticipated Development During the 25-year Rate Planning Period
Area
Area | Development | Developed in
Ref. # | Area Location | Next 25 years aa? ave? any || aX
(Net ha.)
| 1.0 |Oxford/Melcor | --56.78{ - [| - [| - | - | - | - | 4.00] 4.00] 4.00] 4.00] 4.00] 4.00] 4.00[ 4.00] 4.00/ 4.00] 4.00/ 439] 439[ 400/ - | - [| - [| - | - |
| 2.0 |AnthemNw34-| 30.76{_- | - | - | - | - | - | - | - | - | - | 200/ 200] 200{ 200] 200/ 200] 200| 200] 200| 200] 200] 238] 238| 2.00] 2.00 |
[3.0 |AnthemNw34-| ---20.00[ _- | 200[ 200] 1.00] 1.00] 1.00] 1.50] 1.50{ 1.00] 1.00| 1.00] 1.00| 1.00{ 1.00] - [ - | 1.00[ 1.00] 1.00[ 100] - [| - | - [| - | - |
| 5.0 |MelcorNE33 (6 --s--51.74| 3.46] 3.46| 3.00] 3.00] 3.00] 3.00] 300] 300{ 300] - | - [| - | - [ 3.00] 300/ 3.00] 3.00[ 3.00] 3.00[ 300] 282{ - | - | - | - |
[6.0 |DeerValey-Dd = [| - | - [ - | - [| - | - | - | - [| - | - [| - | - [-{[-]-7T- ][- [- ][T- [T- 7] - {[- 7] - | - 7 - |
[_7.0 |Westhaven-Do[ ss - [| - | - [ - | - [| - | - | - | - [| - | - | - | - | - | - | - 7 - |- [- | - [T- | - [| - | - [| - [ - |
[8.0 [Suntree-DonE | = [| - [ - [ - [| - [| - [ - [| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - f- T - ft - f -
[9.0 |Southfork | 55.29 5.59] 3.80| 1.95] 1.95| 200] 200] 200] 200] 200] 200] 200] 200] 200{ 200] 200/ 200] 200[ 200] 200| 200] 200] 2.00] 200] 200] 2.00 |
| 13.0 |Tribute/Meadow| 68.83 |_7.15| 1.77| 2.00] 2.00] 3.00] 3.00] 300] 3.00| 3.00] 3.00| 5.00| 5.00] 5.00| 5.00] 5.00/ 3.00| 3.00[ 200] 200| 146] 146{ - | - | - | - |
[15.0 [Robinson | 18.40 6.64] 6.64[ - | 1.00] 1.00] 1.00] 1.00] o56{ oss] - | - [| - [| - [ - | - [| - | - [- | - [- | - [| - | - [| - J] - |
[16.0 |TelfordasP | 28.00[ - | - [| - | - [| - | - | - | - [| - | - | - [| - | - [| - | - | - [| - [ - | 400[ 400] 400] 4.00] 400] 4.00] 4.00 |
[17.0 [Lakeside | 34.00[ - | - [| - | - [| - | - | - | - [| - | - | - | - | - [ - | - | - [| - [ - | 500] 5.00] 5.00] 5.00] 5.00] 5.00] 4.00 |
[18.0 [TefordasP-Sd ss 44.00{ - [| - [ - [| - [ - [ - [| - | - | - | - | - | - | - | - | - | - | - [1000] 500] 500] 5.00] 5.00] 5.00] 5.00] 4.00 |
[19.0 |TelfordasP | ss 34.00[ - [| - [| - | - [| - | - | - | - [ - | - | - | - | - [| - | - [ - [| - [ - | 500[ 500] 500] 500] 500] 5.00] 4.00 |
[20.0 [Harvest || Ss s3.03[ - | - [| - | - | - | 600] 600] 400] 400] 4.00] 400/ 4.00| 400[ - | - | 400] 400[ - | - [| 300] 300] 300] 300] 352] 3.51 |
[21.0 |Mixcor/Sawridge]| --33.95[ - | 10.22[ - | - [| - | - | - [| - [ - | - | - [| - [| - [585] 595[ - [| - [ - [| - [ - [| 597[ 596] - [ - | - |
[22.0 |LBP-DONE [| - | - "| - [ - | - [| - | - | - | - [| - | - [| - [-{[-{[-]-7[- {[-[T- [T-[T- 7] - [- 7-7-7 - |
[24.0 |LBP-DONE [| s - [| - "| - [ - | - [| - | - | - | - [| - | - | - [| -{[-{[-]- [- {[-[- ][T-{[T- | - [- |---|
[27.0 [LpPEast | 57.47{ - [| - [ 4.00[ 400[ - [ 600/ Goo] Goo] 200] 200] - | soo] - | 500] 500| soo| - | - | - | 374] 373] - [| - [| - | - |
| 29.0 [Saurabh | 8.0 - | - [| - | - | 580] sao] - | - | 300] 300] 3.00| 3.00] 3.00[ 3.00] 3.00/ 300] 300[ - | - [| - | - [| - | - [| - | - |
[31.0 [Creekside | 4.48 | 224] 2o4t - | - [| - | - | - | - [| - | - | - [| - | - [| - | - | - | - [| - | - [- | - [- | - [| - | - |
| 33.0 |Eaton/EmeryS | 1268 - [| - [| - [| - [| - | - | 200] 200[ 200] 200] 1.00] 1.00] 1.00[ o84| og4[ - | - [ - | - [ - | - [| - | - [| - | - |
| 34.0 |Eaton/EmeryN | -----28.00[ - [| - [| - | - [| - | - | - | - [ - [| - [| - [| 200] 200[ 200] 200/ 200] 200[ 200] 200[ 200] 200] 200] 200] 200] 2.00 |
| 35.0 |TelfordASP | 44.53 - | - [| - | - [| - | - [| - | - [ - | 400] 400] 3.00] 300[ 3.00] 3.00/ 3.00] 3.00[ 3.00] 200[ 200] 200] 200] 200] 278] 2.75 |
[36.0 [TelfordASP-Le| --23.53{ - [| - [| - [| - [| - [ - [| - | - | 400] 400] - | 200] 200] - | - | 200] 200] - | - | - | 200] 200] 177] 177] - |
| 37.0 |TefordasP | ss 38.00{ - | - [| - | - [| - | - | - | - [ - | - | 400/ 400] 400[ 400] 200/ 200] 200[ 200] 200[ 2.00] 200] 2.00] 200] 2.00] 200 |
| 38.0 |TelfordasP | ss 45.00[ - [| - [| - | - [| - | - | - | - [ - | - [| - [ 400] 400[ 400] 300/ 3.00] 3.00[ 300] 3.00[ 3.00] 3.00] 3.00] 3.00] 3.00] 3.00]
| 39.0 |Fraser-Melcor| 38.14 _4.00| 4.00[ 200] 200| 200] 200] 200] 200{ 200] 200] - [| - | - [ - | - [ 200] 200[ 200] 200[ 200] 207] 207] - | - | - |
| 40.0 |Grayson- South] 20.76 | _2.25| 2.25| 200] 200| 200] 200] 200] 200{ 200] 1.13] 113[ - [| - [ - | - [| - | - [ - [| - [ - | - [| - | - [| - | - |
| 41.0 [Creek Side Estal 26.60 | 6.25| 2.35| 4.00] 3.00] 300] - | - [| - | - | - | 400/ 400[ - [ - [| - [| - | - [ - [| - [ - | - [ - [| - [| - | - |
| 42.0 |Woodbend | 16.38 5.10| 5.10| 200] 200| 1.09] 109] - | - | - | - | - | - | - [| - | - [| - | - [| - | - [| - | - | - | - | - | - |
| 43.0 [Banks of Crystal _----38.00[ - | - [| - | - | - | 200] 200] 200] 200] 200] 200] 200] 200{ 200] 200[ 1.00] 1.00{ 200] 200|{ 200] 200] 2.00] 200] 200] 2.00 |
| 44.0 [Banks of Crystal] ----33.00[ - [| - [| - [| - [| - | - | - | 400[ 400] 200] 200[ 200] 200[ 1.00] 1.00[ 1.00] 1.00[ 1.00] 1.00[ 1.00] 200] 2.00] 200] 200] 2.00 |
| 45.0 [Brightwel | 50.54 - [| - [| - | - | 400] 400] 4.00] 400][ 200] 200] 200] 200] 200[ 200] 200/ 200] 200[ 200] 200[ 200] 200] 200] 200] 2.26] 2.26 |
| 46.0 |[BlackStone [| 22.51 5.50] 4.00[ 4.00] 3.00| 3.00] 151] 151] - [| - | - [| - [| - [| - [ - | - [| - | - [| - | - [- | - [| - | - [| - J] - |
[47.0 |SandD | ot - | - [| - | - | - | - | - | - | - | - | - | - | - [| - | - | - | - [400] 400[ 200] 200] - | 400] 4.00] 4.00]
| 48.0 |Grayson-North]| ss 5.15{_ - | - [| - | - | - | - | - | - [| - | - | - | - | - [{ - | 200/ 200] 200{ 200] 200{ - | - | - | - | 258] 257|
[|___1,116.09 | 48.18 | 47.83 | 26.95 | 24.95 | 30.89 | 40.40 | 40.01 | 40.06 | 40.56 | 38.13 | 41.13 | 52.00 | 43.00 | 49.69 | 47.79 | 46.00 | 42.00 | 47.39 | 55.39 | 57.19 | 61.04 | 51.41 | 47.15 | 50.89 | 46.09 |
*Hidden rows stem from previous areas that were merged with other areas.
October 2™, 2025 /11
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Summary of Anticipated Development during the 25-year Rate Planning Period
[| Description =| he.
Developed Since Model Created 520.3 29.3%
Developed In Next 25 Years 1,116.1 62.9%
Developed Beyond 25 Years 138.0 7.8%
Net Development Area 1,774.4
Net development areas are classified according to anticipated land use. Land use
classifications include: (1) Commercial, (2) Industrial, (3) Single Family, and (4) Annex. The
table below outlines the anticipated development by land use type during the rate planning
period (25-years).
Anticipated Development by Land Use Type during the 25-year Rate Planning Period
Net Development
Land Use Type Area In Next 25 %
Years
Annex 246.9 22.1%
Commercial 87.5 7.8%
Industrial 550.3 49.3%
Single Family 231.4 20.7%
Total 1,116.1 100%
October 24, 2025 112
CORVUS Business Advisors
City of Leduc Off-site Levy Update
APPENDIX B: TRANSPORTATION OFF-SITE INFRASTRUCTURE
B1. Transportation Off-site Infrastructure Costs
In order to support future growth, transportation off-site infrastructure is required. The
estimated cost of this infrastructure is based upon: (a) actual construction costs to the cut-off
date, (b) debenture interest associated with financing, and (c) future cost estimates. Total cost
is approximately $207.48 million as outlined in the table below. This is an increase of
approximately $7.38 million (3.7%) since the previous update.
Actual costs, debenture interest (if any), and cost estimates were provided by City staff. It is
important to note that these costs represent "gross" costs, of which a portion will go to support
development during the 25-year review period. The remainder of this section outlines how the
"net" costs for development are determined.
October 2™, 2025 113
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Summary of Transportation Off-site Infrastructure
Estimated Cost of
fee emt) er Re
Completed Work Interest
Completed
|__1 [Summary of Residential / Commercial Completed Projects TS 81Z,025/$ = TS 812,925 |
[_2 [Summary of Industrial Completed Projects OATS TS 2,791,725 |
[| 8 [Highway 2A-Realignment-#51 5542301 $ 1215821S LS 8675,792 |
[| 9 [Highway 2A-TrafficSignal-#52_0 tO SS 248,190 |
| 11 [47 Stect(etAvetos0Ave}Projct#5--
|_12 [74th Street (50th Avenue toSW Boundary) CS SS 8467000] $ 9,467,000 |
|_ 13 [Southwest Boundary Road (74th SttoGrantMacEwan) SSS ,828,000] $ 6,828,000 |
[15 [Highway 39 (Highway #2 East Ramp to 450M west of Grant MacEwan) Project #38 _[$ 6.952,980[$ ss - ~=S[S CSCS 6,952,980 |
|_16 [Southwest Boundary Road (Grant MacEwan to Blackstone Entrance) [S$ - LS LS 1,875,000] $ 1,875,000 |
| 17 [65th Avenue West (74th Street to GrantMacEwan)-2L_ dS 802450/ SS 7,227,000] $ 7,729,450 |
| 18 [50th Avenue (74th StreettoFireHall) 1845098 SS 932,000] $ 2,277,096 |
| 19 [50th Avenue (Deer Valley DrivetoFireHall) CBOSS 502,360 |
|_ 20 [Grant MacEwan South (Black Gold Dro Spruce)- 2-4 SS 7,242,000] $7,242,000 |
|__ 21 [Rollyview Road/50 Stintersection- Traffic Signal-#9 Sores S TS 207,463 |
| 22 [Grant MacEwan South (38 Ave toSW Boundary)-2. St tO7 [$= TS 3,177,000] $ 3,890,197 |
|_ 23 [65th Avenue West (Grant MacEwan toDiscoveryWay)-2L TS 37,928/$ = TS 8,500,000] $ 9,137,928 |
|_ 24 [Traffic Signal - 65th Avenue Westand 74th Street SS S700] $417,000 |
| 25 [74th Streetand 50th Avenue- Intersection SS 129,722 8 4,200,000] $ 4,329,722 |
|_ 26 [65th Avenue East (East of CP Rail Corridor to 45th Street)-4l-6L_ TS SS 2,754,000] $ 2,754,000 |
|__ 28 [Black Gold Drive (South Park Drive to Rollyiew Road) Project#13_ TS 3.934032 $ = TSS 3,934,932 |
|_ 29 [Traffic Signal - Southwest Boundary Rd&74thSteet_ SS 4t7,000] $417,000 |
|_ 30 | Southwest Boundary Rd &GrantMacEwan-Intersection TS SS 6,160,000] $ 6,160,000 |
|_ 34 [Spine Road (Airport Roadto65thAveEast)2to4l 13,789,000] $13,789,000 |
| 32 [46 St(50 Ave to Black GoldDrive)- #14 aS SS 1,472,633 |
|_ 35 _ [65th Avenue West (Grant MacEwan to Discovery Way)-2b-46 TS SS 4,099,000] $ 4,099,000 |
|_ 36 [65th Avenue East (45th Streetto Spine Road)-2Lto4l 9B SS 2,271,000] $ 2,277,923 |
|_ 38 [Black Gold Drive (GrantMacEwanBhdto50St) OTS TS 114,469 |
|_ 44 [Southeast Boundary Road (Coady BudtoCWGaez) TS SS 2,096,000] $ 2,096,000 |
|_ 47 [45th/43rd Street (175m North of 70thAveto82ndave) SS 1,786,000] $ 1,786,000 |
|__49 [Grant MacEwan North (65th Ave Westto BridgeportGate)2L-4l_ TS SS 5,650,000] $ 5,650,000 |
| 50 [Grant MacEwan Blvd (Ameena Dr. to 1/4 Section Line North) #44 [8 3,657,524/$ TSS 3,657,524 |
| 51 [Grant MacEwan Boulevard from 38 Aveto 50thAve.-#200 TS 2,084020/$ = TS 2,064,020 |
| 52 [Grant MacEwan North (65th Ave Westto BridgeportGate)2L_ St, S85{S TS 2,700,000] $ 2,806,585 |
| 53 [PWR403fromHWY2Atocollector#22- SS
|_ 54 [Coady Boulevard-toMcDowwlWynd#23_ 85 OBATG = TS 575,062 |
|_55__ [Coady Boulevard (Meadowview Bid toSE BoundaryRoad) SHOALS = TS 4,595,000] $ 5,509,978 |
[| 56 [50Street(O4AvetoetAvey 1,921,000] $1,921,000 |
| 57 [WestWS-ArterialBoundaryRoad--Noth#26-- SS
| 58 [WestNS-AterialBoundaryRoad--South27-- SS
| 59 [50 AvefromAltontolnterchange#7 AOS SB 4,944,779 |
| 60 |50Ave-RR254to800mE-#28-
|_ 61 [Traffic Signal- Coady Bud andSEBoundaryRoad CS 847,000] $347,000 |
|_ 63 [Traffic Signal - 65th Avenue Wand DiscoveryWay SS 250,000] $ 250,000 |
|_ 64 [Spine Road (Allard Avenue to 65th Avenue East)-2L S85 OSS TS 200,000] $ 4,885,166 |
|_ 65 [Traffic Signal- Spine Road andAirportRoad CS 120,000] $ 120,000 |
| 66 [65Avel30StectTratficSignal#oa--
| 68 [AitportRoad/39-Strectintersection=#35-- SS
|_ 69 [Traffic Signal- 65 Avel SpineRoad SS 363,000] $ 363,000 |
|_70 [Spine Road- 65th Avenue EasttoRolyvewRoad SOOO SS 7,937,000] $ 7,938,000 |
|_74 [Black Gold Dr/Grant Mac Ewan-Traffic Signal- #46 BOOTS TS (203,499 |
|_72 |RollyviewRoad/RR250TrafficSignal--#4a7---- CS SS
|__73 [Traffic Signal- GrantMacEwan/65 Ave - - S500,000] $ 500,000 |
| 74 [65th Avenue West (Discovery WaytoQEl)-2. 1,228 SS 5,700,000] $ 6,313,228 |
|__75__ [Grant MacEwan South (50th Ave to Black Gold Drive) A-4t S833, 861[$ t8674 SS 3,750,535 |
|__76 [Airport Road Improvements from Sparrow Drive to 42Street-#66 SS 358R,759/$ SS 3,588,750 |
| 80__[RollyviewRoad-C.W Gaetz-Intersection 4,642,000] $4,642,000 |
| 81 [50th Street (BellaCoolatoHwy 2A) 1,432,000] $1,432,000 |
|_ 82 [Grant MacEwan North (Bridgeport Gate to50thAve)2L-4L TS SS 5,894,000] $ 5,894,000 |
| 83 [65th Avenue West (Discovery Way toQEll)-2b-eL_ SSS 3,246,000] $ 3,246,000 |
|__ 84 [Airport Road (Sparrow Drive to SpineRoad)-4L-6L_ SS 5,742,000] $5,742,000 |
| 87 [50th Street(Storage+Taper) 250,000] $ 250,000 |
|_88 [Spine Road (Airport Road to 82Ave)4L-6L CS 1 187,000] $1,187,000 |
|__ 89 _ [50th Avenue (Bridgeport Crossing to Deer Valley Dr.WestHavenBid) [S$ SS 1,109,000] $ 1,109,000 |
| 90 [50th Avenue (From QE Il West Ramp Terminal to DiscoveryWay) [SS TS 963,000] $ 963,000 |
*Hidden rows stem from previous projects that were either merged with other projects or removed from capital
plans.
October 2", 2025 114
CORVUS Business Advisors
City of Leduc Off-site Levy Update
**Projects that are crossed out are no longer required but have been left in the model to reflect levies collected to
date and "credits" applied to future development.
A map showing the location of this infrastructure is shown below.
Location of Transportation Off-site Infrastructure
? ¢ o 65
"AiportRd: me 'Airport Road Township Road-502
&
: r 4 e--. 'Transportation Offsite
i & Levy Projects
= 3 & @ = Traffic Signals / Roundabout
s | 32 Project ID
i 1 Ki
é
= 47 Allard Ave
| =
63 69
47 B 35 27
pa: 74 fies pea 76
40 52 |] 49 4 ys i
APY
25 persenais, 82 leona & 'f °
89 90 4 2
Highway 39 a ES " aac SOAvenue----S
ea | 'Black-Gol d-Drive:
a writ a% rs Se
E "i Um %, test Roll yview Road 4 Highway 623
22 Si af a * i
87 Bi) aes CITY OF LEDUC
3 ,* EM oe TRANSPORTATION
uf 3 Ne s 3 PROJECTS TO BE
om is "4 CONSTRUCTED
A City of Leduc 61
GIS Product
Aug 2024 BL
B2. Transportation Off-site Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of off-site infrastructure to development, other
than those costs that are provided by way of special ear-marked grant or contribution (i.e.,
contributed infrastructure). City of Leduc has received approximately $9.08 million in special
ear-marked grants and contributions for transportation off-site levy infrastructure as shown in
the table below (note, if the City receives other grants or contributions in the future, it will be
reflected in one of the annual updates and rates adjusted accordingly). The result is that the
total reduced project estimated cost is $198.40 million.
October 24, 2025 115
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Special Grants and Contributions for Transportation Off-site Infrastructure
5 e Developer .
. age . Special Provincial Other Reduced Project
fee ee Be ee
Contributions
|_1 [Summary of Residential/ Commercial Completed Projects [S25 [S Samal s «LS 504,081
[2 |Summary of Industrial Completed Projects CS On TOB |S SYA GOA| SS 2ea.248| «TS 1,957,083
[6 _[A47Stest U0AvetoSiSofRalway ROW) Pedi CS SC CSCC CS
[7 [Black Gold Drvel47 Stestintersecton--TaflcSigna CSS dS ST dS dS"
[8 [Highway 2A-Realgnment-#51 CS TODIS CS ragTBY SS «TS _--100,880 |
[9 |Hishway 2A Traffic Signal-#52 SSCS BOOTS SOLS «TS 148.90 |
[10 [74th Sirest (50th Ave to 65h AveWes) CS BTS CS OS «S88 4 |
[11 [arStest(Gtaveto SoA) Propet SS SO STC CSC
[12 [74th Street (50th Avenue to SW Boundary) Soros SC CdS (TS 9467-000 |
[13 [Southwest Boundary Road (74h SttoGrantWacewan) SSS 8z8000/$ |S (dS (S$ 828,000
[15 -- [Highway 39 (Hiohway #2 East Ramp to 450M west of Grant MacEwan) Project#38_[§ 6.952.980|§ _3.470781/$ _17eii0s|$____- [§ 1,701,094]
[16 |Southwest Boundary Road (Grant MacEwan to Blackstone Entrance) |S --t.875.000/$ |S dS (TS 1,875,000
[17 [65th Avenue West (74th Streetto GrantMacEwan)-2. TS rzas0 [$d «LS _7720,450 |
[18 [50h Avenue (74th SteettoFire Hal) CS rove $s ST dS «YS 227,006
[19 [50th Avenue (Deer Valley Drive toFireHal) SCS OTS ST dS «$502,360
[20 |Grant MacEwan South (Black Gold Drto Spruce)-2-al_ SS za $ SS ($7,242,000
[21 |Rolyview Road/S50 Stintersection- Traffic Signal-#9_ Soran $s ST CdS (S$ _--207-4683
[22 [Grant MacEwan South (38 Ave to SW Bounday)-2. TS pote $ SS «TS 8890107
[23 _ [65th Avenue West (Grant MacEwan to Discovery Way)-2L SS taore{$ ST (dS «YS (9,197,028
| 24 [Traffic Signal - 65th Avenue West and 74th Steet TS tTO[S (SC dS «LS 47,000|
[25 [74th Street and 50th Avenue-Inlersection CS TSS dS «S$ 320,720 |
[26 [65th Avenue East (East of CP Rail Corridor to 45th Sree) -aL-@L_------SSSTS--7g000/$ S$ (dS (L$ 2.754.000
[27 [65th Avenue East (35th Streetio Spine Road)-2L CS oop |S CS dS «TS 8.970675
[28 [Black Gold Drive (South Park Drive to Rolywiew Road) Proect#3_--SSSC* Sogo $ SSS 894,092
[29 Traffic Signal- SouthwestBoundary Rd& 74h Stet TS tOLS ST (dS «YS 47,000 |
[30 | Southwest Boundary Rd & Grant MacEwan - Intersection ----=--SSS~--f60.000/$ = ~|$ = ~*'(|$ = ~'[$ 6,160,000]
[31 [Spine Road (Airport Road to 65th Ave Eas) toa TS trep000/$ SS (L$ 13,789,000
[32 [46 St(50 Aveto Black Gold Drive)-#14 CS targa S$ SSS 1A72,639 |
[35 [65th Avenue West (Grant MacEwan to Discovery Way)-2-4L_TS 000 ST dS (L$ 4,099,000 |
[36 [65th Avenue East (45th Street to Spine Road)-2Ltoa CS rrgoat$ SO (dS «YS 2.277.928
| 38 [Black Gold Drive (Grant MacEwan Bidto50S) Stoo S SC CdS SS 114,460 |
[43 |Southeast Boundary Road (Hwy 2A to Coady BM) See S SS «S821 487 |
[44 [Southeast Boundary Road (Coady Bld to CWGaez) CS 06000 /$ ST (dS (YS 2,096,000 |
[47 _[45th/43rd Street (175m North of 70th Ave to 82ndave) TS 786000] ST (dS (LS 1,786,000
[49 [Grant MacEwan North (65th Ave Westo Bridgeport Gate)aL-4L_----=~=SS«TS~--865000/$ (|S = ~*(|$ - ~+|$ 5,650,000
| "50 |Grant MacEwan Blvd (Ameena Dr. to 1/4 Section Line North) #44 [Sersuals (S$ - (|S «($3,657,524
[51 [Grant MacEwan Boulevard from38 Ave to 50inAve.-#20 = ,084.020/$ Sasol $s ~*([$ 1,201,261!
[_52_|Grant MacEwan North (65th Ave West to Bridgeport Gate) 2_--=SCSCSCSC*~C~sSSC*Ci OSHS CS CS S806, 585 |
[53 [We AosfomHNv2Npcolectrme TS SO SO CSCC CS
[54 [Coady Boulevard-toMcDowwlWynd#23 SSCS SS CdS «S80
[55 _|Coady Boulevard (Meadowview Bhd to SE BoundaryRoad) ----=SSCSCSC*~"'~"S:CSCOBGTBL SS CdS «Si 808,078 |
[56 [50SrestG4AwiostAw) St OOS SC dS ($1,927,000 |
[57 |WesttWS-ArerialBoundaryRoadNewhme CS CS SC CSC CSC CS
[58 [WestWS-ArerialBoundaryRoad--Soubw@r CS dS SC CSC CS"
[58 [50 Ave from/Aliontointerchange#7 CS OLS CS CdS «SOTTO
[60 |S0Aw--RRI54o800mE-#8 ST SO STC CdSTCOCCS*SCC'S *SCSi
| "61 [Traffic Signal - Coady Bhd and SE BoundaryRoad SCS OO|S CSC CdS S«S8A.000|
[62 [eS Awol Bridgeport traficSignal #30. S S STC CdSCOCCdS CS
[63 [Traffic Signal- 65th Avenue W and DiscowryWay TS OOS CS CdS «YS «280-000 |
[64 [Spine Road (Alard Avenue to 65th Avenue East)-2 CS BSCS |S SCID S --DOBOATYS 9,556,011 |
[65 [Traffic Signal- Spine Road and AirportRoad CS OOOTS SC CdS «TS (120,000
[66 |eS-AwiGStostTiaticSinaWe CS SO SCO CdSCOCCSdSCS*SCd
[69 [Traffic Signal-65Avel SpineRoad SSCS eS ST CdS CS «888.000 |
[70 [Spine Road 65th Avenue Eastio RolyvewRoad SSCS p01 ST (dS (LS 7,938,000
[71 [Black Gold DriGrant Mac Ewan - Traffic Signal-#46_ CS oso $C SSS 208,490 |
[_ 72 |RolyWiewRoadRR250-TalficSignal--M7-- CS SS CSCC CSC"
[73 [Traffic Signal - Grant MacEwan/ 65Ave SOOO SC SC CdS +S 890,000 |
[74 [65th Avenue West (Discovery WaytoQEI)-2L SCS wt S SSS 88.208 |
[_75__|Grant MacEwan South (50th Ave toBlackGodDrveaaLSSCSS OSI S SCS CS 8.750.535
[76 [Airport Road Improvements from Sparrow Drive to 42.Steet-#66 SSS aseareo|$ |S (dS (LS 588,750
[80 |RolyiewRoad-C.W Gaetz-Intersection TS 2000S SS (YS 642,000 |
| "81 [50th Street (Bela CoolatoHw 2A) CS ta2000[§ |S dS «LS 1,492,000
[82 |Grant MacEwan North (Bridgeport Gate to S0hAve) 2-4 SCSCSCSC*«SS~C BHO TSS (dS +S 5,804,000 |
[83 [65th Avenue West (Discovery WaytoQEI)-2-6L Sze |$ ST (dS (S$ _3.246,000
[84 [Airport Road (Sparrow Drive to Spine Road)-4l-6L_ TS raz000 [$8 dS (S$ 5.742.000 |
[87 [50th Steet (StoragerTaper) SOS ST dS «PS _--250,000
[88 [Spine Road (AitportRoadto2Aveya-L SSCS COOLS ST (dS (YS 1,187,000
[89 [50th Avenue (Bridgeport Crossing to Deer Valley DrWestHaven BM) ----+{St,t09.00/$ = |S = ~*'(|$ = ~[$ 1,109,000]
[20 [Sth Avenue (From QE Il West Ramp Terminal to Discovery Way) ------s[S _e3000/$ S$ (dS (S$ (963,000
[s__ 207,479,524 [$4002175/§ 4693,953/$ 205,947 $ 198,398,055 |
B3. Transportation Infrastructure Staging
.
The timing of construction is used to determine the impact of inflation on cost, and the impact
of forecast reserve balances. The City anticipates construction of off-site infrastructure as
outlined in the table below. Note, if this schedule is adjusted in the future, it will be reflected
in one of the City's annual rate/bylaw updates.
October 2™, 2025 /16
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Transportation Infrastructure Staging
5 a First Year of
fee em
| 6 [47 Street(49 Aveo S/S of Railway ROW) Project#2--
| 7 [Black Gold Drive/47 Streetntersection-TrafficSignal-#3----
[8 Highway 2A-Realignment-#51SC*dS Cr
|_9 [Highway 2A-Traffic Signal- #52 SC*dYCSCrtr
| 53 |TWP493fromHWY2Atocollector #22
| 60 |S0Ave-RR264to800mE-#28- ee CCidCS
|_ 62 |65Ave/BridgeportTrafficSignal-#30-
|_ 69 [Traffic Signal-65Avel SpineRoad C--"'CSSC*NSCC(éOAT:CCOd
|__80 _|RollyviewRoad-C.W Gaetz-Intersection --C--C"'"CSC'*dLSCSC'i OCC
| 89 [50th Avenue (Bridgeport Crossing to Deer Valley Dr/WestHaven Bhd) | 2049 |
[90 [50th Avenue (From QE Il West Ramp Terminal to DiscoveryWay) | 2087 |
October 2, 2025 117
CORVUS Business Advisors
City of Leduc Off-site Levy Update
B4. Transportation Off-site Infrastructure Benefiting Parties
The transportation off-site infrastructure previously outlined will benefit various parties to
varying degrees. There are three potential benefiting parties:
e City of Leduc --a portion of the transportation infrastructure which is required to service
existing residents.
e Other Stakeholders -- other parties (such as neighboring municipalities) that benefit
from the infrastructure.
e City of Leduc Developers --- all growth-related infrastructure (i.e., leviable
transportation infrastructure costs) during the 25-year rate planning period.
The table below outlines the allocation of transportation off-site levy infrastructure costs to
benefiting parties. Percentage allocations are determined after reducing transportation off-site
levy infrastructure costs for grants and contributions described earlier.
October 24, 2025 /18
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Allocation of Transportation Infrastructure to Benefiting Parties
. Other
ee es taleeed al ae
Cost Share %
Share
[1 [Summary of Residential / Commercial Completed Projects CdS CHOBE CSC"'iLSCSCéOLOM_i
[2 [Summary of Industrial Completed Projects, C--"'CSSCO!O!OC*S ~~ 957083{ S| SC™C~dSC"'NOH CC
[8 [Highway 2A-Realignment-#51 ss C"'"COSCO!O!O#OC*CCSS:SFOCS MOOBBG[C(:*C"'é'dESC"('CSNNNC#C#SéCS;C"CSSC#COCOOM™__--C|
[9 [Highway 2A-TrafficSignal-#52 0 C"'"SNCOOOOOOC(SOCM4a9I0{ -- Cd C~"'*'"'SC*C*SYSC'éCLOMH_--C--=CSY|
[10 [74th Street (S0thAveto65thAveWest) --C--"'SSC!OCO*SN:COOCOSSSB ASCE C~C"ié'dT:C*'INOMNH__C|
[11 [47 Stect(GtAvetoS0Ave}Project#5-- CSC Cd C"'i'iSC"('CCST 100%
| 12 [74th Street (50th Avenue toSW Boundary) Ci' SS AO7OOOL CT CC'idTCSCt00%
[13 [Southwest Boundary Road (74th SttoGrantMacEwan) ss C--~--<"Csé'~d SSC BBHOOD|--C --C"'CdLSSCT 100.0% --CSCY
[15 [Highway 39 (Highway #2 East Ramp to 450M west of Grant MacEwan) Project#38_ [$ 1,701,094[ TCS 100.0%
|_16 [Southwest Boundary Road (Grant MacEwan to Blackstone Entrance) [S$ 1,875,000{ | CSC*idT:C(iti«éLOMH__--i
[17 [65th Avenue West (74th Street to GrantMacEwan)-2. ss C~C"';'"'d SSCS C*dEC"(';#CN$NNTC. |_---S--«*1000.0% _--=C|
[18 [50th Avenue (74th StreettoFireHal) = C--C<"*'"';*'"'"' S!SC*dS Cro, CCCCCCUdECCCC™C™~*~"'*SC*C'ICOMH Cd
[19 [50th Avenue (Deer Valley DrivetoFireHal) ss C~<"~;~'~;~'S'SS~SC'égOYTC"'CC*CLSCOC'(''$#$'NSNNNSN:SXNNW$NW 100.0% _--i|
[20 [Grant MacEwan South (Black GoldDrtoSpruce)-2-4eC~="'~dS:SSCx2,ODO|-- --C"(i';é'*dT=SC(<;Ssé'CS;SC*r:; «OOO! CY
[21 _[Rollyview Road/50 Stintersection- Traffic Signal-#9 ss SC*~d SSCié MV |C"'CC*LSOOOCOC'C#NSC#C"N'SCWC«#*'OWOM%_--C|
[22 [Grant MacEwan South (38 AvetoSW Boundary)-20--(C*~"'C;CS*dS~ ~~ 8OOtO7{ Cd C~"';'"'*drSC"' COM "Cd'
[23 [65th Avenue West (Grant MacEwan toDiscoveryWay)-2. ss C*dL SSC TBQPB[ CE CSC~C"';'"'iTSC"'CNOM™ CS
[24 [Traffic Signal- 65th Avenue West and 74th Steet C~=<"t*é'SSCCSC*'CO| C~"'iESCOC*C'(#NNNNNNNS#SNUN#$NWS$N00%@_--=|
[25 [74th Street and 50th Avenue- Intersection C"'"'(CSSCC#*4S:SOC«CG 32G,722[ CT CSC~"C*éi'~dSC"' NMHC
[26 [65th Avenue East (East of CP Rail Corridor to 45th Street)-4l-6L_ CdS 2754000[ CT C~"*'"C*~*dYSC"'«' CNOMHCd'
[27 [65th Avenue East (35th Streetto SpineRoad)-20 ss C"'w SC ONGTS[ CC': ('(:S*C"'RS~OC#CANOM™ CY
[28 [Black Gold Drive (South Park Drive to RollyviewRoad) Proect#13_ CS 8.984,932[ CT CSC~C~dS=C"' NNO C=C
[29 [Traffic Signal- Southwest Boundary Rd&74thStreet ss S™~=C<~dSSSCOOOTC"'CNNSCS*@GSCOCOC(#(NSC#CN«SCOC000% ~_--CH
[30 [Southwest Boundary Rd &GrantMacEwan-Intersection ss SC«d SSC t0,000[ CTS C~C--~dYSC"'CON Cd
[31 [Spine Road (Airport Roadto 65thAveEast)Ato4c ss SC™C*~"';'"*'*dS:~SC*éR,@WOO|--C"(ts:*~"'C;CédL «~=««CSOO% ~~ 50.0% --=C|
[32 [46 St(50AvetoBlackGoldDrive)- #14 C--"'CSONOOO#OC*CSN':*COWC'é#éA AwggtCts="'iCSCOC*C"'(#"#'N'N'N#NNUBEUN. ©» 100.0% _--=C|
[35 _ [65th Avenue West (Grant MacEwan toDiscoveryWay)-2L-4csC*«d S~S«409,000[ CT SC CSC~C"C~*é'"C*é~dYSC'"';' COM Cd'
[36 [65th Avenue East (45th Streetto Spine Road)-2lto4t ss CC~"';'dSSC gs C"'iCSO™CCOC*C"C#*#NN;C«#*ONOM™ Cd
[38 [Black Gold Drive (GrantMacEwanBhdto50St) ss C--"'"'SNSCOC#*S:COOC*éEA BGT CE C~"'C*dTSC*C'éCONOM™_C|
[43 [Southeast Boundary Road (Hwy 2AtoCoadyBh) ss C"'"'(C'*dSSOCBA BTCC ("'#$CN$N$NNNTW.C |_---S--«*110.0%__--=iz|
[44 [Southeast Boundary Road (Coady BudtoCWGaez) ss C--C"'*'"'C'C*dS:~SSC' GODT e--"(i:SC*édT=C"'('(C;SSCOCOCOC*TC§SC*CCOLOM™_--C|
[47 [4sth/43rd Street (175mNorth of 70thAveto82ndave) ss C"'d SS CveG000{ CE C"C;é'iTSC«éCOM_C
[49 [Grant MacEwan North (65th Ave WesttoBridgeportGate) 21-41 C«d S~550000|------C"'iYSSSCCCSC*C"'(SCSC#SCLCCOC'#*dOCOMHS_--CdC
[50 [Grant MacEwan Blvd (Ameena Dr. to 1/4 Section Line North) #44 «dS 57.524[CC'dEC'"'C#SC;NOC 100.0% _--iY|
[51 [Grant MacEwan Boulevard from 38 Aveto S0thAve.-#20,. ss C*dL SSC C(t'"'dSC("'C®SN(N$'N§C.W |__--«1000.0% _--=C|
[52 [Grant MacEwan North (65th Ave WesttoBridgeportGate)2L ss SC*«d SSCS | C--C"'"ESOC#C"C'(#NSN('N:SCSNSU#$#U MB00.0%_--=i|
[53 [FWPR403fromHWY 2Atocolector#22- 0 C"'SOCC Cd ™C™~";é'~*SC"'CN'NNNCOC'#CN;SCONC«C*#ANOMH_--_CdC
[54 [Coady Boulevard-toMcDowwlWynd#23 ss CC'"'SONO#OC*CCSS:OOCOS5,062{ CT SS C™~C~*é'~iSC"' COM Cd'
[55 [Coady Boulevard (Meadowiew Bld toSEBoundaryRoad) CdS SOGTB[ CEC CSC~C"'"RSC*C'éOUOMH_C|
[56 [50Street(64AvetoGiAvey) t--"'CS;!OOOOUOCSS OCA 9b4000{ -- CdTCC~"'SSSC*(YSC#éCONON™_C|
[57 _[WestNSArterialBoundaryRoad-Noth#26- CS SC™C"<~:C*dEC'C®CNCSNSN'NNNN LE. ~S--"CO™s--"CSCC TT ~--sC1..% Cd
[58 [WestNSArterialBoundaryRoad-Souh#27-- CC' SCC--:SCdE:C'CCN'N'N'NNNNNC T.----s--"CS--SC Js 1.0% Cd
[59 [50 AvefromAltontoInterchange #7 C("'d SOCAL UUUUCUTCC*dT;CsCt00%@
[60 [S0Ae-RR254io800mE-#28- CC sC"'"CSCO*#*C';*SSCOCOCi'ST:S&SL;#C'CNNNNNNNT [| _----COsi'"C--;C~*™CS~*SY:SC"'«' CL
[61 [Traffic Signal- Coady Bud and SEBoundaryRoad ss C--~"'*'"'*~dS:~CSC~"'OCYTSCC"'ON'NS#&@PCCON'"#C(#N#SN'N'N'N'NNNNT | «100.0% _--=C|
[63 [Traffic Signal - 65th Avenue W and DiscoveryWay--C--~--"--*é'"';*~dS~SSC*~*«iSWD|T--C w--C"'"C*dLSO#*C*#tOMSSC';#S*SCOC'«*CNWOM%_--C|
[64 [Spine Road (Allard Avenue to 65thAvenueEast)-2 i (tsts="'CS!OC*SO8GOT1{ CT C™C~C~*YSC'"'aNOMH Cd
[65 [Traffic Signal- Spine Road andAirportRoad ss C--"'"'SCOC*CLS~OCt20,000[ --------sd| Ss 0% ~~] ~-- 100.0% --=C|
[66 [65 Avei30StectTrafficSignal-#34- ss CC'"'"OCNSOUOUOUOU-COCdLCOUOCOC™C™~C"'<C*@LCOCOC( ( _(#(NSNT CO©OCAOOO% OC
[68 [AicportRoadi39'Streetintersection- #35 C'SC™C"'é'" S:*S*dEC"'('CCSCNNNCOC(;*C:SC(C('®S'N'N'N'N'NTT ._--s«"'10000% sid
[69 [Traffic Signal- 65 Avel SpineRoad ss C--'"'"S;OOOUCLS ~~ 803000[ CT SS 00% ~~ 50.0%H__--C=C|
[70 [Spine Road- 65th Avenue EasttoRolyiewRoad ss CC--"'*'"';SC'*dS:SC'BHOD|-- C--";'iESOOC*#C#C(#N#(USSNSC#C'SCOC#AONOM%__--Ci|
[74 [Black Gold Dr/Grant Mac Ewan-Traffic Signal- #46 Ci' STC C"'iTSCSCéKOCLOMH_--_C
| 72 |RolyiewRoad/RR260TrafficSignal-#47---- SC TC t00%
[73 [Traffic Signal- Grant MacEwan) 65Ave ss C--C"'C;SN;S!OOOOC(S ~~ SOOOOOL)--C"(';;;SSCOCT ~SCC("'(COC*L «~O«C1000% --C
[74 [65th Avenue West (Discovery WaytoQEN)-2 ss C--"*'"';*S*~*dS:~CSC~*C'iSHPV|CC*dEC"('$#'(N$N'NNNNNCC. J_--Ss"=«é*1OO0.%_--C=C|
[75 [Grant MacEwan South (50th Aveto Black Gold Drive) -4e ss C:C~Ci'd SSCS C"'"RSON#C'(#(C'C#C"RCW(NNU 100.0% __--i|
[76 [Airport Road Improvements from Sparrow Drive to 42Street-#66 «|S. S8R,7SD[C"'ESSC"'CONNNCONOCOC('#C'SCC#*'OWOM%__--C|
[80 _[RollyviewRoad-C.WGaetz- Intersection C--<"*'"'*S*~*~dS:CSC*'i CSA TC"'"C'*CLSOC#C(#(U'(CS(NS C#SL:CWC*OWOMH_--Cd
[81 [S0tn Street (Bela CoolatoHwy 2A) C("'CSOOOOC(SO4432000[ [| «| ~-- 100.0% ~--s=zd
[82 [Grant MacEwan North (Bridgeport Gate toS0thAve) 2-40 C*id' S--S--C'"BOOOTC"'dESC"'CSNCNCOCOCOC'#*d:C#SC#*dCONOM™_--C=C|
[83 [65th Avenue West (Discovery Way toQEl)-2L-eL_ ss ™C~--"*'"'*~dS:~SCS~*«'C SAGO C*'iESSCSC*CMHSCSC"'SSOC#CONOM™__--C|
[84 [Airport Road (Sparrow Drive to Spine Road)-4L-6L_ ss C~"'*é'"';*~dS:~SCSC*'iSA,OTC(s:*C"'iTSCOC*CSOWOM Ss 50.0%_--C=C|
[87 [50th Street (Storage+Taper) ss tC"'"S;OSOOOOC*(S 250000 CT C"'"'C'*rTSCSC«éCLOMH_CY
|_88 [Spine Road (AirportRoadto82Ave)4L-6L CC' t87000{1 CT 500% ~~ | 50.0%
[89 _ [50th Avenue (Bridgeport Crossing to Deer Valley Dr.WestHavenBhd) ----s«[$ ~--t.to9,000[ CT SC~"';'"'*dSC'INOM Cd
[90 [50th Avenue (From QE Il West Ramp Terminal to DiscoveryWay) ------s«([S$ ~--S--si963,000[ CE C™C~"C*é'"C*é~*YSC"'«;'COMHCd'
October 2™, 2025 /19
CORVUS Business Advisors
City of Leduc Off-site Levy Update
B5. Existing Receipts
Using the off-site levy share percentages shown in the previous section and applying those
percentages to project costs results in an off-site levy cost of approximately $187.86 million.
However, prior to allocating these costs to benefiting areas, existing off-site levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. Approximately $50.34 million transportation levies have been collected as shown
in the table below, an increase of approximately $4.48 million since the previous update. This
results in an adjusted off-site levy cost of approximately $137.52 million.
October 24, 2025 /20
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Off-site Levy Funds Applied to Date
. Offsite Levy .
w]e ee SE
Project Description Funds Collected . Developer (Levy)
Cost Starting Jan 1,
to Dec 31, 2008 Cost
2009
|__8 [Highway 2A-Realignment-#51 100,889 $ = TS 1,052,180] $ 5,048,708 |
|_9 [Highway 2A- Traffic Signal-#52_ BIO GS 49,545 $99,365 |
|_10 [74th Street (50th Aveto 65th Ave West) SMB AAG S1.204,679/$ 4,343,764 |
| 11 [47 Steet{61Aveto50-Ave)Project#S-- YS 1 B82 S 43,641 $ (156,008)|
|_ 12 |74th Street (50th Avenue toSW Boundary) CS 8407,0001$ TS 2,830,720] § 7,136,271 |
|_13 [Southwest Boundary Road (74th SttoGrantMacEwan) TS 6828,000]$ = S$ 1,547,899] $ 5,280,104 |
|_ 16 |Southwest Boundary Road (Grant MacEwan to Blackstone Entrance) | S$ 1,875,000/$ |S 496,127 | $ 1,378,873 |
|_17 [65th Avenue West (74th Street to GrantMacEwan)-2L_ TS 7,720,450 $ = 1,097,647 | $ 6,631,803 |
|_18 [50th Avenue (74th StreettoFireHall) 2776 $= dS 5169/ $1,625,828 |
|__20 [Grant MacEwan South (Black Gold Dr to Spruce)- 2-4 7.242000 $ = dS 1,338,816 | $ 5,903,184 |
|_22 [Grant MacEwan South (38 Ave toSW Boundary)-2. CS 890,107 [$= 799,172 | $3,091,025 |
|__24 [Traffic Signal- 65th Avenue Westand74thStreet_ S700 SS 54502 | S$ 362,498 |
|__25 [74th Street and 50th Avenue - Intersection CS 4 829,7221$ 120,363 $4,209,359 |
|__29 [Traffic Signal- Southwest Boundary Rd &74thStreet_ SOOO SS 73,325 [$343,675 |
|__30__| Southwest Boundary Rd & Grant MacEwan - Intersection SG 160,000$ = TS 230,053] $5,929,947 |
|__31 [Spine Road (Airport Road to 65th AveEast)2Lto4l CS 804,.500 $= 528,232 1 $6,366,268 |
|_49 [Grant MacEwan North (65th Ave West to Bridgeport Gate) 2L-4L |S 5,650,000]$ = |S 04,219 | $5,045,781 |
|_50 [Grant MacEwan Blvd (Ameena Dr. to 1/4 Section Line North) #44 S$ 3.057.524/$ = TS 1,196,157 | $2,461,366 |
|_53 [TWP403fromHWY2Atocolector#22- 8836S 13,601 $ (46,997)|
|_57__|West.N/S-ArterialBoundaryRoad--North#26-- SS t89,679/$ 12.817 | $ (202,496)|
|_58 [WestN/S-ArerialBoundaryRoad--South#27- SS t89,679/$ 71,841 $ (261,520)|
|_ 60 |50-Ave-RR25410800mE-#28- 1554S (3.187) $ (12,354)
|_ 66 [65Ave/39StrectTraffic Signal #34. tS 4022 $ (14, 199)|
|_ 68 |AieportRoad/20-Stectintersection-#35- StS 1.31 $ (11,408)|
|_69 [Traffic Signal-65Avel SpineRoad S181 00S 1177 | $ 84.220 $ 137,094 |
|_70 [Spine Road - 65th Avenue East to RolyviewRoad TS 7,938,000 $ = TS 2,902,126] $ 5,035,874 |
|_71 [Black Gold Dr/Grant Mac Ewan - Traffic Signal-#46 SOBA GS 75,333 [$128,166 |
|_72 |RollyiewRoadIRR250TralficSignal#a7-- TS 858A (5, 582)|
|_73 [Traffic Signal-GrantMacEwan/ 65Ave_ 500,000 $ = SS] S 405,341 |
|_74 [65th Avenue West (Discovery Way toQEI)-2. CS 313,228/$ = 980,854 $5,323,375 |
|_75 [Grant MacEwan South (50th Ave to Black Gold Drive) -4L TS 3,750,535 $ = S724, 103] $3,026,432 |
|_76 [Airport Road Improvements from Sparrow Drive to42 Street-#66 |S 3.588,759/$ = S27 697 | $ 3,161,064 |
|_80__|Rollyview Road-C.W Gaetz- Intersection CdS 42000$ = TS 82,943 [$4,589,057 |
|_81 [50th Street (BellaCoolatoHwy 2A) 432,000 $ 110,433 $1,321,567 |
|_82__ [Grant MacEwan North (Bridgeport Gate to 50th Ave) 2.-4L_ TS 5894000 $ = TS 881.235 [$5,212,765 |
|_83 [65th Avenue West (Discovery Way toQEM)-2.-6L_ CS 82460001 $ = TS 194,784 $3,051,216 |
|__84 [Airport Road (Sparrow Drive to Spine Road)-4L-6L_ S871 O00 $ = S238,195] $2,632,805 |
| 87 [50th Street (StoragetTaper) 0,000 JF - S189[ S 236,309 |
|_ 88 Spine Road (AirportRoadto82Ave)4L-6L_ CS 9.FOO TS LS 12,834] $580,666 |
|_89__|50th Avenue (Bridgeport Crossing to Deer Valley Dr./WestHavenBhd) | S$ 1,109,000/$ = $705,987] $ 403,013 |
|_90 [50th Avenue (From QE Il West Ramp Terminal to DiscoveryWay) | $963,000 $ = TS 117.259/$ 845,747 |
October 24, 2025 /21
CORVUS Business Advisors
City of Leduc Off-site Levy Update
B6. Summary of Transportation Off-site Levy Cost Flow-through
As shown in the figure below, the total cost for transportation infrastructure that forms the
basis of the rate is approximately $137.52 million. The cost allocations to each benefiting
party are based on the benefiting percentages shown in Appendix B4. The off-site levy
balance (due from developers) is allocated to various benefiting areas (as described in the
next section).
Total Transportation Off-site Levy Costs
= Future Less: Levy = Off-site
Development_, Iasi Balance
(OSL Share)) MR SRZiy $137.52M
$187.86M
- Less: Special :
Project Grants & = Project = Other
Costs Contributions Balance Share
$207.48M $9.08M $198.40M $10.54M
= Existing
Development
$0.00M
B7. Transportation Infrastructure Benefiting Areas
Net developer costs for each project are allocated to multiple benefiting off-site levy areas
(see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City engineering staff. The lands anticipated to develop
over the 25 years in each off-site levy benefiting area are used to determine rates.
October 24, 2025 /22
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Benefiting Areas for Transportation Off-site Infrastructure
[Item | Developer Cost | 4.0 | 20 | 3.0 | 5.0 | 60 | 7.0 | 8.0 | 90 | 13.0] 15.0] 16.0] 17.0] 18.0 19.0] 20.0] 21.0 | 22.0 | 24.0 | 27.0 | 29.0 31.0] 33.0 | 34.0 | 35.0 | 36.0 | 37.0 | 38.0 | 39.0 | 40.0 41.0 | 42.0 | 43.0 | 44.0 | 45.0 | 46.0 | 47.0 | 48.0]
L1[s s37ao72{1]/1]/41{1]{[a1/a{[i1fa1{r1fi1]> [ | | | | [| | | [| fafat | [| | fT [ fatatatatatafatis ||
[2 {s 379414] | [ | [| [ | | | J fafatafatatatatatatat | [rafatatatata] [ | | [ | | [| fT |
[6 [$s (216321(41[1]4{/1]/1]a{[1}1f[r1fi1}> [ | [| [| | [ | | [| [afat | [| | [ [| | [ [| | [ | [| [| Tf
L7[s (21se4i 1 fata atatatatatatay | ot tT tT yt ty pata
[8s [$s 504a708[1{[1/a1[1[afafrafaf[afafafrata[atrafaf[atsafafatsafafatatatataf>atsat-- at safatatsafiaf1z] a]
Lo [$s 9365/4 [/1]/4[1][a]a[a1fa1[a{afaf[rafa[afrafa[atafatatatatatatatatatsatat[atatata tata]
[10 [$ 4343,764/ 41/1/41] 4][a1[1]a1][a1{r1]afafa[rfatai[ra[atataf[rafatai[ af atatat>atatatatatsatafsatat{ia[ 1]
[41 [$s (156,003), 1 [41]/4{/1]/a1]a{[1/1f[r1{i1]/ [ | [| [| | [ | | [| [afat | [| | [ [| | [ [| | [ [| | fT 7
L12[$ 71362714]; 41/4/41] a1]/a{a1fa1f1fif> of, | tT tT ft ft ty yy pata yt a a a it i a i
[13 [$ 5,280,101; 1 [1] 4[1][a1;afafafaf1] [ | [| [| | [ | | [ [afat | fT | fT 7 fatatatatatsafatis] 4]
[15 |$ 908,262/14/1/41{/1]/1]/4][1/1]/41]{1]/ [| | [| [| | [ | [| [| [afat | fT | fT [ fatatatatatafatia ||
[ie [$s 14378873 |/4]/1[/1]/4{[a1[1]41][1{[1fa1]} [ [| | | | | | [| [ fatat | | | fT | fataftatatatatatiat 1]
[17 |$ 6631,803/41[/1]/4[/1]/1]/4[1]/1[41[a1/a[1][a1[a[r1fa[r1[afafafafatafat>atatatsa tat atatata tata]
[is [s 1625828 /4]/1/1/4{[1[1]41][1{[1]a1]} [| | | | [| | | [| [| fatat | | f fT | fataftatatafatatat i]
[i9[$ 44a a f[ata{rata{a{iafa{a{i1}> [ | | [| | [| | | | [afat | fT | fT [ fatatatatatafatia ||
[20/$ 5903184 [1/1/1/1]/1]/41{[1/1][41]{[1]/ [| | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia ||
[2ai{s 113801; 4/1/41] a{a[r1]}ata{r1fa} {| | | | | | | [| f[ fatay | | f fT | fatatatatatatatiat i]
[22|$ 309102 [1/1/1/1]/1]/4[1/1][41]{[1]/ [| | [| [| | [ | [| [| [afat | fT | fT fT fatatatatatafatia ||
[23[s 56174074] 1/1] 4][a1[1]a[a1{r1fatafa{rfataf[ra[atataf[rafatai[ af atatat>atatatatatatsafatatiat 1]
[24[$ 3e2498(41[1/41{[1[1]}a{1f1[a1{[a1faf[r1fa[afr1fa[a{afafafatatafatatatatsatsat[ ata tata tata]
[25 [$s 4209359/4/1/41/1]/1]a[1/1f[41{afaf[rtafatatatatatatatsat ata tats tata faa fs fa [|
[26[$ 2553550[ [| | [| [| | [| [| [| [| [afatafatataf[atafatay? fT faftatataftafat [ [| | fT [| | J Tf
[a7 |s isoie6{ | | | | | [| | [| [| [afafaf[atafaf[atafata? | f[afatataftatat [ | | [ | | [ fT |
[2e[s 26083584 /4]/1/1/4{[1[1]/41[1{1]a1} [ | | | [| | | | [| fatat | | | fT | fata atatatatatat 1]
[29{$ 343675[ 4/1/41 {/1]/1]4a{[1/1f[r1{[1/ [ | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia | a
[30 [$s 5929947[ 4/1/41 /1]41]/a{a1/1f1fi1f> [ | fT tT ft yt ty yy pata yt a a a it i a it
[31[$ 6366,268[ | | [| [| | [| [| [| [| [afataf{atafaf{atafata]? fT fatatataftafat [ [| | fT [| | Jf Tf
[32[$ 906701; 1/1/41 {/1]/1]/4][1/1][41{[1]/ [| | [| [| | [| | [| [| [afat | [| | fT fT fatatatatatafatia ||
[35[$s 25093876 / 4/1/41] 4[a1[1]4][1{1]afafaf[rfatai[ra[ata{af[rafata{ af atatat>atatatatatsataf ata ia[ 1]
[36 [$s _347953/ | | | | | [| | [ [| [a{afaf[atafat[atafatat? f[ faftatataftata}? [ | | [ | | [| fT |
[38 [$3 (1,374,724[ 4/41] 4/ 41/41; 4{1>1f>41fa> [ fo tT tT ft yt ty yy pata ty a a i a it i a i
[43 [$ 5873035 [4]/1]/4[1][1]a[afaf[af[afafrata[atrataf[atsafatatsafafafatatatafatsaf[+atsafatatsafiaf1] a]
[44[$ 661,235 [4/1/4[/1]/1]4[1]/1[41[a1fa[r1fa1[a[r1fa[a1fafafafafatafatatatatsa tat ata tata tsa fads]
[47[s 325348] | | | | [| | | | J fatatafatatafatatatat | [rafatataf{ata] | | | [ | | [| fT |
[49 [$s 5,045,7e1/1/1/41[/1]/1]/4[1/1][41]/1]/ [| | [| [| | [| | [| [| [afat | [| | fT fT fatatatatatafatia ||
[sols 2461366/4]/1[1]a[a1[1}a{[1{ift1]} [| [| | | [ | | [| [| fatat | | f fT | fataftatatratataftiat 1]
October 2™, 2025 123
CORVUS Business Advisors
City of Leduc Off-site Levy Update
[Item | Developer Cost | 4.0 | 20 | 3.0] 5.0 | 60] 7.0 | 8.0 | 90 | 13.0] 15.0] 16.0] 17.0] 18.0] 19.0] 20.0] 21.0 | 22.0 | 24.0 | 27.0 | 29.0 31.0] 33.0 | 34.0 | 35.0] 36.0 | 37.0 | 38.0 | 39.0 | 40.0 41.0 | 42.0 | 43.0 | 44.0 | 45.0 | 46.0 | 47.0 | 48.0]
[51/$ 726454/4]/1/414{/1]/1]/4{[1/1]/41{[1]/ [| | [| | | [| | | [| [atat | [| | fT [ fatatatatatafatia] 2]
[s2[s 1454878/4]/1[/1/4{[a1[1]a[1{[1]a1} [ [| | | [| | | [| [| fatay | | f fT | fatatatatafatatiat 1]
[53 [$s (46.997 1/14] 4[/41]/41]}a{[1fa1fr1{1]> [ | [| [| | [| | [| [| [afat | [| | [ [| | [ [| | [ | | [| 7
[54s 3e7i72;1{[1;1{1fafaftiataftatia; [| | tT tT ft ft ty yy pata pt a i a i i a i
[55[$ 4204774[1]/1]/4[1][a1]/afr1>a1fraf1]? [ | [| [| | [ | Jf [ [afat | fT | fT fT fatatatatatafatia] |
[56 |$ 1447,309[4[/1]/4[/1]/1]/4[1/1][41[1]/ [| | [| [| | [| | [| [| [afat | fT | fT [ fatatatatatafatia fs
[7 [$s (202,496), 14/1/41] a{a[1]}a[a{r1fatafaf[rafataf[ra[ata{af[rafata{rafata{raf{+ata]{ [| | | | | | [| fT |
[58 [$s (2615201 [1/41/41 ]/1]41{[1]/1[1{[1]/ [| | | [| | [| | | [| [afat | [| | [-- [| | [ [| | [ | [| fT 7 |
[59 [$s 2751562/1/1/1{/1]/1]/4[1]/1]/4]/1]/ [| | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia fs]
[eo[s (12,364), 4, 1[ 41} afa[rfata{rafatataf~rafataf{ ra; ata{af{afataf[afata{raf{+ata] [| | | | | | | fT |
[61 [$s 2603484 /1]/4]/1]/1]a{[1/1f[1{1]/ [| | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia fs
Le2[s (28667), 1 [1/41/41] 1}afr1fa1fratia> of, | tT ft ft yt ty ty pata ty ty
[es [$143,350 1/41] 4[1][a1;aftrtafiaf1]? [| | [| [| | [ | Jf [ [afat | fT | fT fT fatatatatatsafatia] |
[64 [$s ite724o[ [| | | [| | [| | [| [| [ataftatatafatatafatat? [ faftatatatatat [ | | [ | | [ 7 |
[es[s 67454] | [| | | [| | | | J fafatafatatafatatatat [| [afatatraf{ata] | | | [ | | [| fT |
[ee |s (14tof_ [| | [| | | [| | [ | fatatafatafatataftatat? [ faftatatatatat [ | | f[ | | [ Tf
Les [$s (1140s) | TT Ta it a a a at it a a
[eo [$s 137004[ [| | [| [| | [| [| [ [ [afataftatataftatafatay? fT faftatataftafat [-- [| | fT [| f J fT f
[7o|$ 5,035,874/ | | | | | [| [| [| [| [a[{[a[af[a[afa[atafata]? [| [afataftaftatat [ [| | [ | | fT Tf
[7i[s 12te6|4{1{1/a{a{rafata{ifa} {| | | | [| | | [| [ fatay | | | ff | fatatatatatatatiat 1]
[72{s (5582) | | [| | | [| | [ [| [atafaftataftatatafatat? [ faftataftatatat [ | | f[ | | [| 7 |
[73[$ 405341[/1/1]/4[1]/1]/a[1/1[1{[1]/ [ | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia fs
[74 [s 5323375 | 4/1/41] 4[a1[1]a[a1[1fafa{a[rfataf{ ra; aia{af[>afatai[ af atata[satatatatatatafatsa[i1[ 1]
[75 |$ 3026432/1/1/41/1]/1]/4a[1/1[41[1]/ [| | [| [| | [| | [| [| [afat | [| | fT [ fatatatatatafatia ts
[7e[$ 3164061; 1/1/41 /41]a1]a{r1fafa{afaitratafatatsat+atatatatsatatat sata tata tata tata ts fai [|
[so[$ 4589,057[ [| | [| [| | [| [| [| [| [afataf{ataftaf{atafatay? J fataftataftafat [ [| | fT [| [| J Tf
[si [$s 13215e7[1[/1]/4[41]/1]a[1]/1[41[1fa[r1fa[afr1fa[atafatatafataftatatatatatat[ at satatatafati1 ||
[s2[s 5.212765 |/4]/1[/1/4{[1[1]}a{[1{[1fa} [ [| | | [| | | | [| fatat | | | fT | fatafatatafatatiat 1]
[e3 [$s 3051216 [4/1/41 [/1]/1]4[1]/1[41[1fa[r1fa[afr1fa[rafafatatafatafsatatatatatsat[ at satatatsafati fis
[84 [$s 2632805 [41/1/41] 1]/1]4[1)1>1[a1faf[rtafatatsatatatatatsatatat stata tats tata tats |
[s7[$ 236,309 1/1/41 afaftrataf[afafafrata{atrataf[atsafatatsafatat at ataftafataf{atsaftatafsafati1z] 1
[sa|s seoees{ | | | | | | | [| [| [a{[afaf[a{afaf[atafata]? [| [afatataftatat [ [| | [ | | fT fT |
[so[s 403013; 4/1/41] 4{[a1[1]}a[a1{[i1fa} {| [| | | | | | [| [ fatay | | | fT | fatatatatatatatiat 1]
I De
October 2, 2025 124
CORVUS Business Advisors
City of Leduc Off-site Levy Update
B8. Reserve Balance
At December 31°, 2024, the transportation reserve/account balance was in surplus
$5,353,667.12, an increase of approximately $2.82 million since the previous update.
Interest impacts are always based on the earning and charge rates in effect during the update
period (i.e., in 2024).
For 2025 and beyond, the earning and charge rates have been amended as outlined in the
next section.
Transportation Off-site Levy Reserve Balance®
2024 Opening Balance $ 2,535,556.53
Project Expenditures (OSL Share) $ 5,719,910.58 $(3,184,354.04)
Offsite Lew Receipts "$ 4,484,179.72 $ 1,299,825.68
Debenture Funding $ 4,407,105.14 $ 5,706,930.82
Debenture Principal Withdrawn $ 199,022.74 $ 5,507,908.07
Debenture Interest Accrued This Year $ 108,554.62 $ 5,399,353.46
Debenture Year-end Accrual $ 87,240.93 $ 5,312,112.53
Interest "$ 41,554.59 $ 5,353,667.12
Adjustment $ 5,353,667.12
B9. Development and Transportation Infrastructure Staging Impacts
Transportation off-site infrastructure will be constructed in staged fashion over the 25-year
development period. We have reviewed the availability of off-site levy funds to meet these
construction requirements and found that off-site levy reserve funds may not be sufficient to
pay for construction of transportation infrastructure from time to time; front-ending of
infrastructure may be required. A front-ender is the party that constructs and pays up front for
infrastructure that benefits other parties. To date, City of Leduc has been the primary front-
ender.
In order to compensate parties for capital they provide in front-ending off-site infrastructure
construction, a 5.101% interest allowance has been charged to the reserve when in a negative
balance.® Further, a 3.145% interest credit has been provided to the reserve when it is in a
positive balance.' The graph and table below outline transportation levy reserve balances
over the 25-year development period.
If necessary, a staging adjustment has been applied to rates to ensure that the forecast
reserve balance at the end of the 25-year review period always returns to break-even (i.e.,
developers are not charged too much thereby providing a windfall to the City, nor are they
charged too little thereby placing an unequitable burden on taxpayers).
5 Reserve calculations, including interest, were provide by City Finance staff.
® The charging rate is based on the City's lending rate at the time of the update.
7 The earning rate is based on the City's average interest earned on savings in the previous year.
October 24, 2025 125
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Anticipated Transportation Off-site Levy Reserve Balances
Transportation Reserve
$5,000,000 :
--e-- Reserve Balance
PEA,
Ke} foe) - > we fo) i<e) »
$(20,000,000)
Year
*The staging adjustment (either positive or negative) built into the rates ensures that the reserve returns to
breakeven at the end of the review period.
Anticipated Transportation Off-site Levy Reserve Balances
Reserve Balance | $ 5,353,667
Year Receipts Expenditure Interest Balance
2025 $ 6,522,174 $ 19,192,111 §$ (373,203) $ (7,689,472)
2026 $ 6,039,269 $ 4,354,562 $ (306,303) $ (6,311,067)
2027 $ 3,640,538 § 1,168,497 $ (195,829) $ (4,034,856)
2028 $ 3,440,263 §$ 8,347,436 §$ (456,133) $ (9,398,162)
2029 $ 4,364,468 $ 681,631 $ (291,539) $ (6,006,863)
2030 $ 5,210,807 §$ 11,730,865 §$ (638,998) $ (13,165,919)
2031 $ 5,704,109 §$ 687,575 §$ (415,700) $ (8,565,086)
2032 $ 6,035,464 $ 690,682 §$ (164,268) $ (3,384,572)
2033 $ 6,076,828 $ 10,203,070 §$ (383,127) $ (7,893,940)
2034 $ 5,503,731 $ 697,178 §$ (157,488) $ (3,244,875)
2035 $ 6,557,109 $ 19,267,165 §$ (813,861) $ (16,768,792)
2036 $ 7,875,629 §$ 8,237,762 § (873,848) $ (18,004,773)
2037 $ 6,727,761 $ 2,080,678 $ (681,376) $ (14,039,066)
2038 $ 7,878,695 §$ 711,380 §$ (350,528) §$ (7,222,280)
2039 $ 7,977,983 §$ 5,540,304 §$ (244,062) $ (5,028,663)
2040 $ 7,638,512 §$ 13,789,704 §$ (570,284) $ (11,750,139)
2041 $ 7,442,381 §$ 2,867,341 $ (366,002) $ (7,541,101)
2042 $ 8,829,176 §$ 4,092,415 §$ (143,049) §$ (2,947,389)
2043 $ 10,195,458 §$ 10,894,051 $ (185,982) §$ (3,831,964)
2044 $ 10,234,674 §$ 428,517 $ 187,888 §$ 6,162,081
2045 $ 10,666,863 §$ 23,457,773 $ (338,137) §$ (6,966,966)
2046 $ 8,888,544 § 13,066,637 $ (568,509) $ (11,713,568)
2047 $ 8,959,882 §$ 13,558,348 $ (832,077) $ (17,144,110)
2048 $ 10,121,028 $ - $ (358,247) §$ (7,381,330)
2049 $ 9,635,699 $ 2,254,369 $ 0 §$ 0
October 24, 2025 /26
CORVUS Business Advisors
City of Leduc Off-site Levy Update
APPENDIX C: WATER OFF-SITE INFRASTRUCTURE
C1. Water Off-site Infrastructure Costs
In order to support future growth, water off-site infrastructure is required. The estimated cost
of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
debenture interest associated with financing, and (c) future cost estimates. Total cost is
approximately $36.70 million as outlined in the table below. This is an increase of
approximately $1.99 million (5.7%) since the previous update.
Actual costs, debenture interest (if any), and cost estimates were provided by City staff. It is
important to note that these costs represent "gross" costs, of which a portion will go to support
development during the 25-year review period. The remainder of this section outlines how the
"net" costs for development are determined.
Summary of Water Off-site Infrastructure
Estimated Cost of .
. 7 Cost of Debenture Total Project
mf meee ith) RE) es
Completed
|__1 [Highway Water Crossing (65thave) | SO 125/$ 2,394,000] $ 2,396,125 |
|__2 [Highway Water Crossing (Windrose to Southfork) [$= TS TS 2,210,000] $ 2,210,000 |
|__4 [Highway Water Crossing (Southfork to Tribute) | S$ TS TS 1,250,000] $ 1,250,000 |
|__5 [Water ReservoirinRobinson TS 6825,102/$ 1,147,577 [8 TS 7,972,678 |
| 6 [WM65AveEastof 45 Street (Built2002) | Stat 73018 TS 141,730 |
|___7 [Robinson Transmission Main-Oversizng | S$ 3.839416[$ = TSS 8,830,416 |
| 10 [BlackgdPRV SB - S 4,300,000] $ 4,300,000 |
|__11 [Robinson Reservoir Expansion | SS 5,040,000] $ 5,040,000 |
|_ 12 [NorthReservoir Expansion | SS 8,960,000] $ 8,960,000 |
| 13 [EastTelfordLakePRV TSS 595,000] $ 595,000 |
*Hidden rows stem from previous projects that were either merged with other projects or removed from capital
plans.
**Projects that are crossed out are no longer required but have been left in the model to reflect levies collected to
date and "credits" applied to future development.
A map showing the location of this infrastructure is shown below.
October 24, 2025 /27
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Location of Water Off-site Infrastructure
Water Infrastructure
Projects
Schedule "C-2"
Airport Ra : Ripon Road Township Road 302
Development Area ; ( *
aummen Water Main ¥ i |
PRV 3 i
Water Reservoir Fs }
City Limits i Te ;
Ry i |
. ~ y = | Ming? FY f f % , 7 'a
sit uh - oe & i
Highway 39 paves = ce aban @ Se al
| . eek i ? Af: @ z | 35
os boot "9 5 - 33 38 a
_-- F + ee hig Oe % Rollywew Road ! ] ragway6 23
"a 2 | ps o = 9 ; "Wy \ ™
| ; : i" = Y =u Fifa, @ Robinson
\
%
4
C2. Water Off-site Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of off-site infrastructure to development, other
than those costs that are provided by way of special ear-marked grant or contribution (i.e.,
contributed infrastructure). City of Leduc has received approximately $3.72 million in special
ear-marked grants and contributions for water off-site levy infrastructure as shown in the table
below (note, if the City receives other grants or contributions in the future, it will be reflected
in one of the annual updates and rates adjusted accordingly). The result is that the total
reduced project estimated cost is $32.98 million.
October 24, 2025 / 28
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Special Grants and Contributions for Water Off-site Infrastructure
. : . Developer .
| moe fates tne) Sao ar
Contributions
| 4 [Highway Water Crossing (65thave) [$2,306,125 [$ | TS 2,806,125 |
|__2 [Highway Water Crossing (Windrose to Southfork) [S$ 2,210,000/$ (SS 2,210,000 |
[4 [Highway Water Crossing (Southfork to Tribute) [S$ 1,260,000[$ TS ES 1,250,000 |
[5 [Water Reservoirin Robinson TS 7972,678[$ = YS 8,723,52278 = 84,249,756 |
| 6 |WM65 Ave Eastof45Street(Built2002) | S144 730[$ TS SS 141,730 |
[7 [Robinson Transmission Main-Oversizing S830. |S SS 8,839,476 |
| 8 |NWiWaterResenoicandpumpstalion(esihaw)-- TS TS
[10 [Blackgold PRV CS 8000008 4,300,000 |
[11 [Robinson Reservoir Expansion TS 5040,000$ | TS TS 5,040,000 |
[12 |North Reservoir Expansion TS 8960,000[$ | TS CS 8,960,000 |
| 13 |EastTelfordlakePRV 5,000 TS SS 595,000 |
[s 36704940 [$= S38 723s22[$ Ts 32,981,427 |
C3. Water Infrastructure Staging
The timing of construction is used to determine the impact of inflation on cost, and the impact
of forecast reserve balances. The City anticipates construction of off-site infrastructure as
outlined in the table below. Note, if this schedule is adjusted in the future, it will be reflected
in one of the City's annual rate/bylaw updates.
Water Infrastructure Staging
. ar First Year of
~ _--
Highway Water Crossing (65th ave) 2036
Highway Water Crossing (Windrose to Southfork) 2041
Highway Water Crossing (Southfork to Tribute)
Water Reservoir in Robinson
| 6 _[WM65 Ave East of 45 Street (Built 2002)
Robinson Transmission Main - Oversizing
| 8 _|NWWaterReservoirandpump-siation{6sthave)-- |
| 9 |Highway-filllinefor6Sthavereseroi--
Blackgold PRV
Robinson Reservoir Expansion
North Reservoir Expansion 2039
East Telford Lake PRV 2042
C4. Water Off-site Infrastructure Benefiting Parties
The water off-site infrastructure previously outlined will benefit various parties to varying
degrees. During this review three potential benefiting parties were identified including:
e City of Leduc -- a portion of the water infrastructure which is required to service existing
residents.
e Other Stakeholders -- other parties (such as neighboring municipalities) that benefit
from the infrastructure.
October 2™, 2025 129
CORVUS Business Advisors
City of Leduc Off-site Levy Update
e City of Leduc Developers -- all growth-related infrastructure (i.e., leviable water
infrastructure costs) during the 25-year rate planning period.
The table below outlines the allocation of water off-site levy infrastructure costs to benefiting
parties. Percentage allocations are determined after reducing water off-site levy infrastructure
costs for grants and contributions described earlier.
Allocation of Water Infrastructure to Benefiting Parties
See Gili ncaa
|__1 [Highway Water Crossing (65th ave) TS 2.06,125[ | 100.0%
|__2 [Highway Water Crossing (Windrose to Southfork) [$2,210,000 | 100.0%
|__4 [Highway Water Crossing (Southfork to Tribute) [$1,250,000 | 100.0%
|__5 [Water Reservoir inRobinson S246 | | 100.0%
| 6 |WM65 Ave Eastof 45 Street (Built2002) [S$ t47390f 100.0%
|___7 [Robinson Transmission Main-Oversizng [$3839.46 | 100.0%
| 10 [Blackgold PRV 4 800,000f 100.0%
|_11 [Robinson Reservoir Expansion TS 5040,000f | 100.0%
|_12 [North Reservoir Expansion TS 8960,000f | 100.0%
| 13 [EastTefordLakePRV 50D 100.0%
C5. Existing Receipts
Using the off-site levy share percentages shown in the previous section and applying those
percentages to project costs results in an off-site levy cost of approximately $32.98 million.
However, prior to allocating these costs to benefiting areas, existing off-site levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. Approximately $5.45 million in water levies have been collected as shown in the
table below, an increase of approximately $0.69 million since the previous update. This
results in an adjusted off-site levy cost of approximately $27.53 million.
Off-site Levy Funds Applied to Date
. Offsite Levy 7
; -- OSL / Developer | _ Ofsite Levy | Eunds Collected oe
Project Description Cnet Funds Collected Starting Jan 1 Developer (Levy)
to Dec 31, 2008 Hi) cein th Cost
2009
| 6 |WM65 Ave Eastof 45 Street (Built2002) [ST 141,730[$ 5,610 | $34,912 [$101,208 |
|__7 [Robinson Transmission Main-Oversizng | $3,839,416 [$ [8 497,369/$ 3,342,046 |
| 8 [NWWaterReseroirandpumpstation(6sthavey-- JS TS 1,277,940 $ (1,277,940)]
| 10 [Blackgoid PRV 4 300,000/$ 160,558] S$ 4,139,442 |
|_11 [Robinson Reservoir Expansion TS 5,040,000[$ = 271,187 [$4,768,813 |
|_12 [North Reservoir Expansion TS 8,960,000/$ LS 481,920/ $ 8,478,080 |
| 13 [EastTefordLakePRV 595,000 $ 80,3601 $ 564,640 |
C6. Summary of Water Off-site Levy Cost Flow-through
October 2™, 2025 /30
CORVUS Business Advisors
City of Leduc Off-site Levy Update
As shown in the figure below, the total cost for water infrastructure that forms the basis of the
rate is approximately $27.53 million. The cost allocations to each benefiting party are based
on the benefiting percentages shown in Appendix C4. The off-site levy balance (due from
developers) is allocated to various benefiting areas (as described in the next section).
Total Water Off-site Levy Costs
= Future Less: Levy = Off-site
Development_, II eecnac Balance
(OSL Share) $5.45M $27.53M
$32.98M
. Less: Special :
Project Grants & = Project = Other
Costs Contributions Balance Share
$36.70M $3.72M $32.98M $0.00M
= Existing
Development
$0.00M
C7. Water Infrastructure Benefiting Areas
Net developer costs for each project are allocated to multiple benefiting off-site levy areas
(see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City engineering staff. The lands anticipated to develop
over the 25 years in each off-site levy benefiting area are used to determine rates.
October 24, 2025 /31
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Benefiting Areas for Water Off-site Infrastructure
Re eri) el) | | rm] | rv || aac zo sve | [2 || azo aro [er
| 1 [$s 1,835,201 1] 4/4[1/1]4[4[1/a1]a[a1][a1][a1[1]1}1[afa1fafatratafsa[sa{afatat>ataisafats taal 1 tifa
| 2 [$s 1813276; 4/4/41] 4[1]41[1[1]}a{a[rafa{rafata{rafafa[ata{afatai[atatatatsaf[+afafat>ata{iaf1ai1[ 1]
| 4 [$s 1089625| 1] 41/4[1/1]a[a[1]}a/a{a{a[a[r1{r1fa[afafafatatafata{ sat atatatsatatats fafa tsa tifa
| 5 [$s 2749952; 14/4[1]4[1]4[1[1}afa[a{a{r1fata[rafataf[ata{rafataf[ata{afaisa{[ +f afat>ata[iaf1ai1 [1]
| 6 [$s 10128/1]}/41/4[1/[1][a[a[a1fafafra{af{af[ra{rafa[afafafatataftata{satatatatsatatats fafa t1 tifa
| 7 [s 3342046] 14/4[1]4[1]41[1[1]a{a[ra{a{rafata[rafafaf[ata{afataf[ata{afatsa{ sat afat>ata{iaf1ai1 [1]
| 8 [$s (1,277,940)| 1] 41[4[1]1[afafafafafatatat+atsatsafatatatatatsat at at stata tata ats fa fat ff
| 9 [$s (75924, 1] a1[a[1[a1fafaftrafafatrataf[af--ratsafsafafatafatataftata{atafatatatsaf--atsfsafat1ati fay
Lio[s 4139442; 4/4/41] a[1]41[a1[1}a{a[ra{a{r1fata[rfafaf[ata{afataf{atatafatsat[ sat afat>ata{iaf1ai1 [1]
[41 /$ 4,768,813, 1] 41/4[1/1]4[4[1/a1]/a[a1[a[a[r1[r1fa[a[afafatatafatatsatatatatsatafats taf atsa tifa
| 12[$ 8478080; 1/41/41] 4[1]41[1[1]/a{a[ra{a{rafata[rafafaf[ata{rafataf[atatafatsat[ +f afat>ata{iaf1ai1[ 1]
I eae
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CORVUS Business Advisors
City of Leduc Off-site Levy Update
C8. Reserve Balance
At December 315, 2024, the water reserve/account balance is in surplus of $2,615,266.32, an
increase of approximately $0.47 million since the previous update.
Interest impacts are always based on the earning and charge rates in effect during the update
period (i.e., in 2024).
For 2025 and beyond, the earning and charge rates have been amended as outlined in the
next section.
Water Off-site Levy Reserve Balance®
2024 Opening Balance $ 2,149,825.86
Project Expenditures (OSL Share) $ - $ 2,149,825.86
Offsite Levy Receipts "¢ 687,040.00 $ 2,836,865.86
Debenture Principal Withdrawn $ 159,712.06 $ 2,677,153.80
Debenture Interest Accrued This Year $ 77,666.77 $ 2,599,487.03
Debenture Year-end Accrual $ 14,054.43 $ 2,585,432.60
Interest "$ 29,833.73 $ 2,615,266.33
Adjustment $ 0.01 $ 2,615,266.32
C9. Development and Water Infrastructure Staging Impacts
Water off-site infrastructure will be constructed in staged fashion over the 25-year
development period. We have reviewed the availability of off-site levy funds to meet these
construction requirements and found that off-site levy reserve funds may not be sufficient to
pay for construction of water infrastructure from time to time; front-ending of infrastructure
may be required. A front-ender is the party that constructs and pays up front for infrastructure
that benefits other parties. To date, City of Leduc has been the primary front-ender.
In order to compensate parties for capital they provide in front-ending off-site infrastructure
construction, a 5.101% interest allowance has been charged to the reserve when in a negative
balance.' Further, a 3.145% interest credit has been provided to the reserve when it is in a
positive balance.'° The graph and table below outline water levy reserve balances over the
25-year development period.
If necessary, a staging adjustment has been applied to rates to ensure that the forecast
reserve balance at the end of the 25-year review period always returns to break-even (i.e.,
developers are not charged too much thereby providing a windfall to the City, nor are they
charged too little thereby placing an unequitable burden on taxpayers).
8 Reserve calculations, including interest, were provide by City Finance staff.
° The charging rate is based on the City's lending rate at the time of the update.
10 The earning rate is based on the City's average interest earned on savings in the previous year.
October 24, 2025 / 33
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Anticipated Water Off-site Levy Reserve Balances
Water Reserve
$10,000,000
OO
$5,000,000
$(5,000,000) a
$(10,000,000)
Year
*The staging adjustment (either positive or negative) built into the rates ensures that the reserve always returns to
breakeven at the end of the review period.
Anticipated Water Off-site Levy Reserve Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2025 $ 1,120,697 §$ 667,379 §$ 96,507 $ 3,165,092
2026 $ 1,145,884 $ 4,223,479 $ 2,752 $ 90,249
2027 $ 665,092 §$ 1,563,504 $ (41,224) $ (849,387)
2028 $ 634,207 §$ 237,379 §$ (23,085) $ (475,645)
2029 $ 808,752 $ 237,379 §$ 3,011 §$ 98,739
2030 $ 1,089,337 $ 237,379 §$ 29,899 §$ 980,597
2031 $ 1,111,184 $ 237,379 §$ 58,321 $ 1,912,723
2032 $ 1,146,093 $ 237,379 §$ 88,734 $ 2,910,172
2033 $ 1,195,210 §$ 237,379 §$ 121,649 §$ 3,989,652
2034 $ 1,157,312 §$ 237,379 §$ 154,406 §$ 5,063,991
2035 $ 1,285,818 §$ 7,010,717 §$ (33,713) $ (694,621)
2036 $ 1,674,408 $ 3,554,176 §$ (131,320) $ (2,705,709)
2037 $ 1,426,145 §$ 167,041 §$ (73,791) $ (1,520,396)
2038 $ 1,697,467 §$ 96,703 $ 2,528 $ 82,896
2039 $ 1,681,538 $ 13,601,155 §$ (603,791) $ (12,440,512)
2040 $ 1,667,112 §$ - $ (549,551) $ (11,322,951)
2041 $ 1,567,810 §$ 3,546,401 $ (678,512) $ (13,980,054)
2042 $ 1,822,083 $ 983,444 §$ (670,344) $ (13,811,760)
2043 $ 2,193,562 § - $ (592,644) $ (12,210,842)
2044 $ 2,332,791 §$ - $ (503,879) $ (10,381,930)
2045 $ 2,564,529 §$ - $ (398,766) $ (8,216,167)
2046 $ 2,224,733 §$ - $ (305,623) $ (6,297,058)
2047 $ 2,101,373 §$ - $ (214,022) $ (4,409,707)
2048 $ 2,336,116 §$ - $ (105,774) $ (2,179,364)
2049 $ 2,179,364 §$ - $ (0) $ (0)
October 24, 2025 / 34
CORVUS Business Advisors
City of Leduc Off-site Levy Update
APPENDIX D: SANITARY OFF-SITE INFRASTRUCTURE
D1. Sanitary Off-site Infrastructure Costs
In order to support future growth, sanitary off-site infrastructure is required. The estimated
cost of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
debenture interest associated with financing, and (c) future cost estimates. Total cost is
approximately $36.26 million as outlined in the table below. This is an increase of
approximately $0.31 million (0.9%) since the previous update.
Actual costs, debenture interest (if any), and cost estimates were provided by City staff. It is
important to note that these costs represent "gross" costs, of which a portion will go to support
development during the 25-year review period. The remainder of this section outlines how the
"net" costs for development are determined.
Summary of Sanitary Off-site Infrastructure
Estimated Cost of
. rr Cost of Debenture Total Project
mre fet ir RRR cee,
ompleted
|__1 [Deer Valley Sanitary LiftStation Upgrade | S513, 167/$ = TS 880,000] $1,393, 167 |
|___ 2 |Corinthia Park NorthEnd Sewer Storage | S$ 983.989]$ TSS (983,989 |
| 3 [CorinthiaParkSouthEndSewerStorage-- | SS SS
| 4 |CorinthiaQutlet_ 1,538,000] $1,538,000 |
|__7 |WoodbendStage2-Forcemain | SS TS 8,044,000] $ 8,044,000 |
|__8 _|Woodbend Liftstationupgrades-Stage2 | STS TS 880,000] $ 880,000 |
| 9 |WestTrunkUpgrades SS
|__10___ [Eastside Sanitary Lift Station andForcemain | $= TS TS 13,000,000] $ 13,000,000 |
| 11 [Eastside Sanitary LiftStation-Stage2_ | SS
*Hidden rows stem from previous projects that were either merged with other projects or removed from capital
plans.
**Projects that are crossed out are no longer required but have been left in the model to reflect levies collected to
date and "credits" applied to future development.
A map showing the location of this infrastructure is shown below.
October 24, 2025 135
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Location of Sanitary Off-site Infrastructure
Sanitary Infrastructure
Projects
Schedule "C-3"
Boundaries of Contributing Areas ; § ¢
ra" | Area 1 Area 3 | ine ree oe Township Road 502
Epi Arca2 GB Areas . of
Area 5 : *
Development Area = i
City Limits Me
mas Sanitary Pipes z
} Sanitary Lift Station i Allard p »
pamr-vn: Aondnimead Boundary of Areas
s ; : SA
ALTA |} 7) EE
Sty
coidenee = 5 Ove tu ¢-
;" ere Ean - . >
7 3 -s ME
| uit wna vroiee 7? \ > ie .
ius E ¥_\ Complete ke . las"
< "e ra ; igh wary823
oon Feopemama
4 Contributing 2) @
* Santtary Projects
D2. Sanitary Off-site Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of off-site infrastructure to development, other
than those costs that are provided by way of special ear-marked grant or contribution (i.e.,
contributed infrastructure). City of Leduc has not received any special ear-marked grants or
contributions for sanitary off-site levy infrastructure as shown in the table below (note, if the
City receives additional grants or contributions in the future, it will be reflected in one of the
annual updates and rates adjusted accordingly). The result is that the total reduced project
estimated cost is $36.26 million.
October 24, 2025 / 36
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Special Grants and Contributions for Sanitary Off-site Infrastructure
, Devel A
eee seed
Contributions
|__1 [Deer Valley Sanitary LiftStation Upgrade [S$ .393,te7/$ SS 1,893,167 |
| _ 2 [Corinthia Park North End Sewer Storage |S 83.989/$ SS 983,089 |
| 3 [CotinthiaParkSouthEndSewerStrage TS TS
| 4 [CorinthiaQutet 538,000 $ SS 1,538,000 |
|___ 5 |Woodbend Liftstation and forcemain- Stage1 [S$ 10,418,563/$ SS 10,478,568 |
|__7 _ |Woodbend Stage 2-Forcemain TS 8,044,000 $ SS 8,044,000 |
|___8 _|Woodbend Liftstation upgrades-Stage2_ | 8 880,000/$ SC TS CS 880,000
| 9 |WestTrunkUpgrades SS
|__10 [Eastside Sanitary Lift Station andForcemain | $13,000,000/$ = [SS SS 13,000,000 |
|__11 [Eastside Sanitary LiftStation-Stage2_ 0S TS
[s_ 3e257,719/$ TS SS 36,257,719 |
D3. Sanitary Infrastructure Staging
The timing of construction is used to determine the impact of inflation on cost, and the impact
of forecast reserve balances. The City anticipates construction of off-site infrastructure as
outlined in the table below. Note, if this schedule is adjusted in the future, it will be reflected
in one of the City's annual rate/bylaw updates.
Sanitary Infrastructure Staging
r oF First Year of
|___8 _[Woodbend Liftstation upgrades-Stage2 | 2038
| 9 (WestTrunkUpgrades=
D4. Sanitary Off-site Infrastructure Benefiting Parties
The sanitary off-site infrastructure previously outlined will benefit various parties to varying
degrees. During this review three potential benefiting parties were identified including:
e City of Leduc -- a portion of the sanitary infrastructure which is required to service
existing residents.
e Other Stakeholders -- other parties (such as neighboring municipalities) that benefit
from the infrastructure.
e City of Leduc Developers -- all growth-related infrastructure (i.e., leviable sanitary
infrastructure costs) during the 25-year rate planning period.
The table below outlines the allocation of sanitary off-site levy infrastructure costs to benefiting
parties. Percentage allocations are determined after reducing sanitary off-site levy
October 24, 2025 /37
CORVUS Business Advisors
City of Leduc Off-site Levy Update
infrastructure costs for grants and contributions described earlier.
Allocation of Sanitary Infrastructure to Benefiting Parties
Other
. _-- Reduced Project . Q OSL / Developer
mmo fri nm | ae ro
|__1 [Deer Valley Sanitary Lift Station Upgrade [St 393,t67[ | 100.0%
|__ 2 |Corinthia Park North End Sewer Storage |S 83,989 | 100.0%
|__ 3 |CorinthiaParkSouthEndSewerStorage- TST 100.0%
| 4 |CorinthiaQutet CS 588000P 100.0%
|__5 _|Woodbend Liftstation and forcemain- Stage1_ [$10,418,563 | 100.0%
|___7 _|Woodbend Stage 2-Forcemain TS 8,044,000 | 10.0% | 90.0%
|___8 _|Woodbend Liftstation upgrades-Stage2_ TS 880,000 | 100.0%
| 9 [WestTrunkUpgrades= TS 5.0% 75.0%
|__10 [Eastside Sanitary LiftStation and Forcemain [S$ 13,000.000[ | 100.0%
| 11 [Eastside Sanitary LiftStation-Stage2 [SP 100.0%
D5. Existing Receipts
Using the off-site levy share percentages shown in the previous section and applying those
percentages to project costs results in an off-site levy cost of approximately $35.45 million.
However, prior to allocating these costs to benefiting areas, existing off-site levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. Approximately $4.98 million in sanitary levies has been collected as shown in
the table below, an increase of approximately $1.16 million since the previous update. This
results in an adjusted off-site levy cost of approximately $30.48 million.
Off-site Levy Funds Applied to Date
. Offsite Levy .
mmo fone RE
Project Description c Funds Collected . Developer (Levy)
'ost Starting Jan 1,
to Dec 31, 2008 Cost
2009
| _4 |CorinthiaQutet CS 588,000/$ |S 639,398 | $ 898,602 |
|___5 _|Woodbend Liftstation and forcemain- Stage1_ [$$ 10,.418,563/$ = [8 1,892,698 | $ 8,525,865 |
|___7 _ |Woodbend Stage 2-Forcemain TS 7,239,600/$ 81,170,356 | $ 6,120,244 |
|___8 _|Woodbend Liftstation upgrades-Stage2_ TS 880,000/$ SS 218,682 $ 661,318 |
|__ 10 [Eastside Sanitary LiftStation and Forcemain [$$ 13,000,000/$ = [STS 13,000,000 |
| 11 [Eastside Sanitary LiftStation-Stage2_ TS SS
D6. Summary of Sanitary Off-site Levy Cost Flow-through
As shown in the figure below, the total costs for sanitary infrastructure that forms the basis of
the rate is approximately $30.48 million. The cost allocations to each benefiting party are
based on the benefiting percentages shown in Appendix D4. The off-site levy balance (due
from developers) is allocated to various benefiting areas (as described in the next section).
October 2™, 2025 / 38
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Total Sanitary Off-site Levy Costs
= Future Less: Levy = Off-site
Development_, Iain Balance
$35.45M
. Less: Special :
Project Grants & = Project = Other
Costs Contributions Balance Share
$36.26M $0.00M $36.26M $0.80M
= Existing
Development
$0.00M
D7. Sanitary Infrastructure Benefiting Areas
Net developer costs for each project are allocated to multiple benefiting off-site levy areas
(see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City engineering staff. The lands anticipated to develop
over the 25 years in each off-site levy benefiting area are used to determine rates.
October 2™, 2025 /39
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Benefiting Areas for Sanitary Off-site Infrastructure
tem] Peeaet | *2 | 20] 20] se] 60] 70] 20] 20] | 50160] 0] 10] 100200210220] 0] 210200210] s0] 40) 260260570] 0] 2000 s10| 20] 0] 401606070] 0
| i1[s 1259844] | [1]}a{ | | [| | | [| | | | | [| | [| [| | [at | | | | Jf | [ | [| f | | Ff | ff
[2/[s a4i44ao{| | [| [| | [| [ [afafa]t [| | [| | | [| [| | | [ [at fT [| | [| [| [| | fT [ | fT fT | Tf
| 3 [$s (250804| | [| | | | | [1] [| [| | [| | | [| | [| [| | [| | | | | | f | [ | [ f | f Ff | ff
[4 [$s so,6o2| | | [| | [| [| [afaf/a]{ [| | [| | | [| [| | | [ [aft fT [| | [ [| [| | fT [| | fT [ | fT
| 5 [s 385286] | [| | | | | [| | [| [| | [| | | | | [| [ | [| | [| | | [| J ft faftafatatatafatat i]
[e/s - {| | | [ | [| [| [| | | [| | | | | | | [| | | | | | fT [| | f [| [| | fT [ | fT fT | 7
[7 [$s 612244] | [| | | | | [ | [| [| | [| | | | | [| | | [| | fT f[ | f J ft faftatatatatatatat i]
[sis e3i| | [| [| | | [| [| | | [| | | [ | | [| [| | | [| [| | fT [| | fT fT [atafatatafata tia]
[9 [s (iaoe3at)| | [| | | | | [| | [| [| | [| | | | | [| fT | [| | [| [ | f J ft faftaftatatatafatat i]
[10 [$ 13,000,000] | [| [| | [| [| [| [| | [a][afafa] | [| [| | | [ | fatataftatat [| | [| [| | fT [ | 7
ae ee
October 2™, 2025 /40
CORVUS Business Advisors
City of Leduc Off-site Levy Update
D8. Reserve Balance
At December 31°, 2024, the sanitary reserve/account balance is in a deficit of
$(2,106,458.32), a decrease of approximately $0.62 million since the previous update.
Interest impacts are always based on the earning and charge rates in effect during the update
period (i.e., in 2024).
For 2025 and beyond, the earning and charge rates have been amended as outlined in the
next section.
Sanitary Off-site Levy Reserve Balance"
2024 Opening Balance $ (2,728,087.43)
Project Expenditures (OSL Share) $ - $ (2,728,087.43)
Offsite Levy Receipts "$ 1,155,908.41 $ (1,572, 179.02)
Debenture Principal Withdrawn $ 237,111.53 $(1,809,290.56)
Debenture Interest Accrued This Year $ 133,005.67 $(1,942,296.22)
Debenture Year-end Accrual $ 29,296.45 $(1,971,592.67)
Interest 7 $ 134,865.65 $(2,106,458.32)
Adjustment $ (2,106,458.32)
D9. Development and Sanitary Infrastructure Staging Impacts
Sanitary off-site infrastructure will be constructed in staged fashion over the 25-year
development period. We have reviewed the availability of off-site levy funds to meet these
construction requirements and found that off-site levy reserve funds will not be sufficient to
pay for construction of sanitary infrastructure from time to time; front-ending of infrastructure
will be required. A front-ender is the party that constructs and pays up front for infrastructure
that benefits other parties. To date, the City of Leduc has been the primary front-ender.
In order to compensate parties for capital they provide in front-ending off-site infrastructure
construction, a 5.101% interest allowance has been charged to the reserve when in a negative
balance.'? Further, a 3.145% interest credit has been provided to the reserve when it is in a
positive balance. '? The graph and table below outline sanitary levy reserve balances over the
25-year development period.
If necessary, a staging adjustment has been applied to rates to ensure that the forecast
reserve balance at the end of the 25-year review period always returns to break-even (i.e.,
developers are not charged too much thereby providing a windfall to the City, nor are they
charged too little thereby placing an unequitable burden on taxpayers).
1 Reserve calculations, including interest, were provide by City Finance staff.
12 The charging rate is based on the City's lending rate at the time of the update.
13 The earning rate is based on the City's average interest earned on savings in the previous year.
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Anticipated Sanitary Off-site Levy Reserve Balances
Sanitary Reserve
$10,000,000
$500,000 |e
Ke) © ~ Tt Y lo) (9p) © fo)
(6,000,000) a
we _§(10,000,000)
s1s.o00000 |
s(20,000 000) |
5(25,000.000) | ee
sia0.00000) LY
Year
*The staging adjustment (either positive or negative) built into the rates ensures that the reserve always returns to
breakeven at the end of the review period.
Anticipated Sanitary Off-site Levy Reserve Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2025 $ 1,535,275 $ 370,117 §$ (48,016) $ (989,316)
2026 $ 1,186,260 § 988,117 §$ (40,358) $ (831,531)
2027 $ 976,632 $ 370,117 $ (11,478) $ (236,495)
2028 $ 850,313 $ 370,117 $ 7,664 §$ 251,366
2029 $ 1,119,337 § 370,117 $ 31,468 $ 1,032,054
2030 $ 959,429 §$ 370,117 $ 50,992 $ 1,672,358
2031 $ 934,436 §$ 370,117 $ 70,343 $ 2,307,020
2032 $ 1,162,639 § 370,117 $ 97,481 $ 3,197,023
2033 $ 1,242,037 $ 370,117 $ 127,968 $ 4,196,911
2034 $ 1,183,455 $ 370,117 $ 157,572 $ 5,167,822
2035 $ 1,591,238 $ 17,841,030 $ (565,291) $ (11,647,262)
2036 $ 1,965,429 $ 370,117 $ (512,750) $ (10,564,700)
2037 $ 1,642,882 $ 370,117 $ (473,982) $ (9,765,917)
2038 $ 1,540,559 $ 13,446,589 $ (1,105,486) $ (22,777,433)
2039 $ 1,559,963 $ 2,423,762 $ (1,205,939) $ (24,847,171)
2040 $ 1,599,453 $ - $ (1,185,866) $ (24,433,584)
2041 $ 1,676,399 § - $ (1,160,844) $ (23,918,030)
2042 $ 2,852,230 §$ - $ (1,074,566) $ (22,140,367)
2043 $ 3,543,724 $ - $ (948,615) $ (19,545,257)
2044 $ 3,171,818 §$ - $ (835,209) $ (17,208,648)
2045 $ 3,510,036 §$ - $ (698,766) $ (14,397,378)
2046 $ 3,246,245 §$ - $ (568,819) $ (11,719,952)
2047 $ 3,836,315 $ - $ (402,144) $ (8,285,782)
2048 $ 4,393,083 $ - $ (198,567) $ (4,091,266)
2049 $ 4,091,266 §$ - $ (0) §$ (0)
October 24, 2025 142
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City of Leduc Off-site Levy Update
APPENDIX E: FIRE OFF-SITE INFRASTRUCTURE
E1. Fire Off-site Infrastructure Costs
In order to support future growth, fire off-site infrastructure is required. The estimated cost of
this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b) debenture
interest associated with financing, and (c) future cost estimates. Total cost is approximately
$6.53 million as outlined in the table below. This remains unchanged from the previous
update
Actual costs, debenture interest (if any), and cost estimates were provided by City staff. It is
important to note that these costs represent "gross" costs, of which only a portion will go to
support development during the 25-year review period. The remainder of this section outlines
how the "net" costs for development are determined.
Summary of Fire Off-site Infrastructure
Estimated Cost of .
mo} momo ihn) RS
ompleted
| 1 [FireHal#3 6,528,000] $ 6,528,000 |
[$s TS 6528,000[$ 6,528,000 |
A map showing the location of this infrastructure is shown below.
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City of Leduc Off-site Levy Update
Location of Fire Off-site Infrastructure
> | fy Fire Hall Basin
| ' ra Development Boundary
1] 27
Proposed
Fire Hall 3
ra PAL yf
PiP AY ag
Etec nd
|
ee le!
ne _
ete detey Ss Nee
\ 15
| = | FIRE HALL BASIN
oy alae \ Schedule C-4
E2. Fire Off-site Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of off-site infrastructure to development, other
than those costs that are provided by way of special ear-marked grant or contribution (i.e.,
contributed infrastructure). City of Leduc has not received any special ear-marked grants or
contributions for fire off-site levy infrastructure as shown in the table below (note, if the City
receives additional grants or contributions in the future, it will be reflected in one of the annual
updates and rates adjusted accordingly). The result is that the total reduced project estimated
cost is $6.53 million.
Special Grants and Contributions for Fire Off-site Infrastructure
w]e jane roam) | at, nt
[1 |FireHal#3 8 528,0001$ TS SS 6528000 |
[s652800/$ [SC CSC CS ,528,000 |
October 2", 2025 144
CORVUS Business Advisors
City of Leduc Off-site Levy Update
E3. Fire Infrastructure Staging
The timing of construction is used to determine the impact of inflation on cost, and the impact
of forecast reserve balances. The City anticipates construction of off-site infrastructure as
outlined in the table below. Note, if this schedule is adjusted in the future, it will be reflected
in one of the City's annual rate/bylaw updates.
Fire Infrastructure Staging
E4. Fire Off-site Infrastructure Benefiting Parties
The fire off-site infrastructure previously outlined will benefit various parties to varying
degrees. During this review three potential benefiting parties were identified including:
e City of Leduc -- a portion of the fire infrastructure which is required to service existing
residents.
e Other Stakeholders -- other parties (such as neighboring municipalities) that benefit
from the infrastructure.
e City of Leduc Developers -- all growth-related infrastructure (i.e., leviable fire
infrastructure costs) during the 25-year rate planning period.
The table below outlines the allocation of fire off-site levy infrastructure costs to benefiting
parties. Percentage allocations are determined after reducing fire off-site levy infrastructure
costs for grants and contributions described earlier.
Allocation of Fire Infrastructure to Benefiting Parties
. Oth
wee P| mee | we oc
Share °
Lt [FireHal#3 0S 528000f 100.0%
E5. Existing Receipts
Using the off-site levy share percentages shown in the previous section and applying those
percentages to project costs results in an off-site levy cost of approximately $6.53 million.
However, prior to allocating these costs to benefiting areas, existing off-site levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. Approximately $0.15 million in fire levies has been collected as shown in the
table below, an increase of approximately $0.12 million since the previous update. This
results in an adjusted off-site levy cost of approximately $6.38 million.
October 2™, 2025 145
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City of Leduc Off-site Levy Update
Off-site Levy Funds Applied to Date
. Offsite Levy .
Offsite L Adjusted
Project Description te Ps evetoper Berea olen colected BevsPopsy (Levy)
os to Dec 31, 2016 ar Ooty , Cost
[1 |FireHal#3 --i('S;NOC*tSS~ OG 528000/$ = == - [S$ 146,583 |$ 6,381,417 |
[$_6528,000/$ - [S$ 146,583/$ 6,381,417 |
E6. Summary of Fire Off-site Levy Cost Flow-through
As shown in the figure below, the total costs for fire infrastructure that forms the basis of the
rate is approximately $6.38 million. The cost allocations to each benefiting party are based
on the benefiting percentages shown in Appendix E4. The off-site levy balance (due from
developers) is allocated to various benefiting areas (as described in the next section).
Total Fire Off-site Levy Costs
= Future Less: Levy = Off-site
Development_, a eecnat Balance
$6.53M
: Less: Special :
Project Grants & = Project = Other
Costs Contributions Balance Share
$6.53M $0.00M $6.53M $0.00M
= Existing
Development
$0.00M
E7. Fire Infrastructure Benefiting Areas
Net developer costs for each project are allocated to multiple benefiting off-site levy areas
(see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City engineering staff. The lands anticipated to develop
over the 25 years in each off-site levy benefiting area are used to determine rates.
October 2, 2025 146
CORVUS Business Advisors
City of Leduc Off-site Levy Update
Benefiting Areas for Fire Off-site Infrastructure
a] Yen eo [i ee i ne ae nein en noo ewe
[1 {$s 638,417; 1]/4]1[/1] | [| | | [| [aftaftafaftata] | [aftaftaftaftaftraftafatifta}? | [| | | [ | fT [1]
October 2, 2025 147
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City of Leduc Off-site Levy Update
E8. Reserve Balance
At December 31°, 2024, the fire reserve/account balance is in a surplus of $148,345.55, an
increase of approximately $0.12 million since the previous update.
Interest impacts are always based on the earning and charge rates in effect during the update
period (i.e., in 2024).
For 2025 and beyond, the earning and charge rates have been amended as outlined in the
next section.
Fire Off-site Levy Reserve Balance"
2024 Opening Balance $ 24,193.06
Project Expenditures (OSL Share) $ - $ 24,193.06
Offsite Levy Receipts "$ 122,806.67 $ 146,999.73
Debenture Principal Withdrawn $ - $ 146,999.73
Debenture Interest Accrued This Year $ - $ 146,999.73
Interest "$ 1,345.82 $ 148,345.55
Adjustment $ 148,345.55
E9. Development and Fire Infrastructure Staging Impacts
Fire off-site infrastructure will be constructed in staged fashion over the 25-year development
period. We have reviewed the availability of off-site levy funds to meet these construction
requirements and found that off-site levy reserve funds will not be sufficient to pay for
construction of fire infrastructure from time to time; front-ending of infrastructure will be
required. A front-ender is the party that constructs and pays up front for infrastructure that
benefits other parties. To date, the City of Leduc has been the primary front-ender.
In order to compensate parties for capital they provide in front-ending off-site infrastructure
construction, a 5.101% interest allowance has been charged to the reserve when in a negative
balance.'® Further, a 3.145% interest credit has been provided to the reserve when it is in a
positive balance. '® The graph and table below outline fire levy reserve balances over the 25-
year development period.
If necessary, a staging adjustment has been applied to rates to ensure that the forecast
reserve balance at the end of the 25-year review period always returns to break-even (i.e.,
developers are not charged too much thereby providing a windfall to the City, nor are they
charged too little thereby placing an unequitable burden on taxpayers).
14 Reserve calculations, including interest, were provide by City Finance staff.
1S The charging rate is based on the City's lending rate at the time of the update.
16 The earning rate is based on the City's average interest earned on savings in the previous year.
October 24, 2025 148
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City of Leduc Off-site Levy Update
Anticipated Fire Off-site Levy Reserve Balances
Fire Reserve
$-
$(3,000,000)
* 4000000) |_SSsSSSSCS<; RP
(6.000000) |
(6,000,000) |
sie.000000) L___-"*****
Year
*The staging adjustment (either positive or negative) built into the rates ensures that the reserve always returns to
breakeven at the end of the review period.
Anticipated Fire Off-site Levy Reserve Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2025 $ 110,468 $ 6,528,000 §$ (319,791) $ (6,588,977)
2026 $ 257,125 §$ - $ (322,988) $ (6,654,841)
2027 $ 132,902 $ - $ (332,684) $ (6,854,622)
2028 $ 124,445 $ - $ (343,306) $ (7,073,484)
2029 $ 151,250 $ - $ (353,103) $ (7,275,336)
2030 $ 314,216 §$ - $ (355,087) $ (7,316,207)
2031 $ 333,162 $ - $ (356,205) $ (7,339,250)
2032 $ 315,144 §$ - $ (358,300) $ (7,382,406)
2033 $ 360,665 $ - $ (358,179) $ (7,379,920)
2034 $ 386,344 §$ - $ (356,742) $ (7,350,318)
2035 $ 352,019 $ - $ (356,983) $ (7,355,283)
2036 $ 551,751 $ - $ (347,048) $ (7,150,580)
2037 $ 487,118 §$ - $ (339,903) $ (7,003,365)
2038 $ 630,341 $ - $ (325,088) $ (6,698,112)
2039 $ 616,522 §$ - $ (310,222) $ (6,391,812)
2040 $ 656,487 $ - $ (292,559) $ (6,027,884)
2041 $ 603,081 §$ - $ (276,719) $ (5,701,523)
2042 $ 647,338 $ - $ (257,814) $ (5,311,999)
2043 $ 821,863 §$ - $ (229,042) $ (4,719,178)
2044 $ 933,287 $ - $ (193,118) $ (3,979,009)
2045 $ 1,019,907 §$ - $ (150,944) $ (3,110,046)
2046 $ 919,681 §$ - $ (111,731) $ (2,302,095)
2047 $ 766,917 §$ - $ (78,309) $ (1,613,488)
2048 $ 868,254 §$ - $ (38,014) $ (783,249)
2049 $ 783,249 §$ - $ 0 $ 0
October 24, 2025 /49
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City of Leduc Off-site Levy Update
APPENDIX F: COMPARISON OF RATES
City of Lacombe (roads, water, sewer, storm) $46,696 - $97,462 (2025)
City of Fort Saskatchewan (West Park) (roads, water, sewer, storm) $62.900 - $76,700 (2017)
City of Brooks (roads, water, sewer, storm) $81,414 (2023)
City of Medicine Hat (roads, water, sewer, storm) $102,012 (2022)
City of Cold Lake (roads, water, sewer, storm) $103,000 (2007)
City of Fort Saskatchewan (South Fort) (roads, water, sewer, storm) $104,100 (2017)
Leduc County - Nisku (roads, water, sewer) $127,169 (2025)
City of Spruce Grove (roads, water, sewer, recreation, library) $160,875 (2025)
City of Lloydminster (roads, water, sewer, storm) $167,906 (2025)
City of Leduc (roads, water, sewer, fire) $171,660 (2025)
City of Red Deer (roads, water, sewer, storm) $25,690 - $480,580 (2025)
Red Deer County (Gasoline Alley) (roads, water, sewer, storm) $220,000 (2017)
City of Beaumont (roads, water, sewer, fire) $262,322 - $290,285 (2025)
City of Airdrie (roads, water, sewer, storm) $304,000 - $529,000 (2025)
City of Lethbridge (roads, water, sewer, storm) $308,000 (2025)
City of Chestermere (roads, water, sewer, storm, recreation, fire) $380,618 (2024)
Strathcona County (New Growth Areas) (roads, water, sewer, storm) $397,117 (2025)
City of St. Albert (roads, water, sewer, storm) +$400,000 (2025)
City of Edmonton (roads, water, sewer, storm, fire) +$400,000
City of Calgary Green Field (roads, water, sewer, storm, emerg, library, +$600,000 (2025)
police, recreation)
All rates are estimated from available online sources as of September 2025.
If the municipality utilizes differential rates, residential rates are shown.
October 24, 2025 / 50
CORVUS Business Advisors
City of Leduc Off-site Levy Update
APPENDIX G: RATE CALCULATION
The diagram below depicts the rate calculation formula. The off-site levy rate in each off-site
levy area (e.g., Area A) for a given infrastructure type (e.g., water) is equal to the sum of all
Individual Projects Rates (IPRs) applicable to the Area, plus or minus a reserve/account
Adjustment (Adj) for that specific infrastructure type (e.g., water reserve/account).
(((C- SG - Con) x % Alloc) - L) 25 Year
IPRA = Review
f (NHAA + NHA® +... NHA?) Period
. 1,A 2,A A |
Offsite Levy Rate | (IPR®* + IPR? +... IPR") :
for Water in Area A +/- Account Adj for Water |
va - =
va + (FIR* + FIR® +... FIR") |
Account Adj = -- (FICA + FIC® +... FIC?) i
+/- interest earned/charged
where CB is zero
Where:
"IPR'" is the Individual Project Rate for Project 1 in Area A and is calculated as: the total
remaining cost allocated to future development, divided by the forecast adjusted net hectares
that will develop during the 25-year review period in all areas that benefit from Project 1.
"C" is the total Cost of Project 1 and is calculated as: the actual historical costs for completed
construction, plus actual historical loan interest (if any), plus estimated future construction
costs, plus estimated future loan interest (if any). Cost estimates are prepared by the
municipality (or engineering advisors or facility advisors for the municipality) and are often
outlined in master plans or other technical documents.
"SG" are Special Grants received and anticipated. These grants are ear-marked/restricted to
a specific project.
"Con" is Contributions received and anticipated. These are unique contributions received
from developers or other third parties which are not off-site levies and which are not already
reflected in allocations to other municipalities etc. They are similar to special grants in that
they are contributions earmarked/restricted to a specific project.
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City of Leduc Off-site Levy Update
"% Alloc" is the Percentage of Project Cost Allocated to future development within the 25-
year review period. This percentage is determined by the municipality (or engineering advisors
or facility advisors for the municipality). Project cost is allocated to three parties: (1) future
development, (2) the existing municipality, and (3) third parties. Because infrastructure is often
built solely to support future land development, project cost is often allocated 100% to future
development. But when infrastructure is built to support an existing need, a percentage of cost
is allocated to the municipality (i.e., existing taxpayers). Similarly, there may be circumstances
when a project is constructed to support a need in a neighbouring municipality (e.g., a
stormwater management facility to deal with drainage issues stemming from a neighbouring
municipality, or an arterial road that straddles the boundary of both municipalities, or a water
treatment plant intended to provide water to a neighbouring municipality). In this case, a
percentage of cost is allocated to the third party.
"L" are the Levies collected to date for a specific project.
"NHA®" are the Net Hectares of land in Area A that are forecast to be developed within the
25-year review period. Net hectares are usually equal to gross hectares less environmental
lands (if any), less an allowance for municipal reserves (usually 10%), less arterial road rights
of way and any other land allowances (if any). The total net hectares from all areas that benefit
from a given project (i.e., the benefiting basin) are included in the denominator of the Individual
Project Rate calculation (see IPR).
"Adj" is the overall off-site levy reserve/account Adjustment and is calculated as a percentage
and applied to all off-site levy rates for a given infrastructure type (e.g., water). This complex
calculation is revised each time rates are updated. The purpose of the calculation is to ensure
a break-even of levy balances at the end of the 25-year review period using the most up-to-
date data and assumptions.
"OB" is the Opening Balance of the applicable off-site levy account/reserve (e.g., water
reserve) and is calculated as the sum of all actual levy contributions received, less the % of
actual project costs to date allocated to future development (including financing costs if any),
plus/minus the application of interest earned and interest charged.
"FIR*" is the estimated Future Inflated Revenues for Area A in the applicable off-site levy
account/reserve (e.g., water revenues). Future inflated revenues are determined using the
amount of land and timing stemming from the development staging plan in Area A, multiplied
by off-site levy rates anticipated in the future in Area A (inflation is applied to current levy rates
to forecast future rates).
"FIC" is the estimated Future Inflated Costs for Area A in the applicable off-site levy
account/reserve (e.g., water project costs). Future inflated costs are determined using the
percentage of project costs in each year stemming from the construction staging plan for each
project (inflation is applied to current cost estimates to forecast future costs).
"CB" is the Closing Balance in the applicable off-site levy account/reserve at the conclusion
of the 25-year review period. The closing balance at the end of the 25-year review period
must be zero--the municipality cannot over collect from future development, and future
development cannot under pay.
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