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BYLAW 21-26
A BYLAW OF THE TOWN OF OKOTOKS
IN THE PROVINCE OF ALBERTA
TO IMPOSE AN OFF-SITE LEVY IN RESPECT
OF LAND THAT IS TO BE DEVELOPED OR SUBDIVIDED
WHEREAS pursuant to the Municipal Government Act (MGA), RSA 2000 c. M-26 as
amended, the Council of the Town of Okotoks (Council) may pass a bylaw to:
a)
provide for the imposition and payment of an Off-Site Levy in respect of land
that is to be developed or subdivided; and
b)
authorize an agreement to be entered into in respect of the payment of such
levy; and
WHEREAS Council deems it desirable to impose off-site levies for the purposes
described in the MGA; and
WHEREAS Council deems it desirable to authorize agreements to be entered into in
respect of the payment of Off-Site Levies; and
WHEREAS the Town of Okotoks engaged its engineering and other professional
consultants to prepare reports in respect of the calculation of Off-Site Levies and which
provides information about the approach and methods used to calculate the Off-Site
Levies in this Bylaw, which reports are attached as Schedule "A" to this Bylaw; and
WHEREAS the Town of Okotoks has consulted with members of the development
industry in respect of the calculation of the Off-Site Levies; and
WHEREAS based on Schedule "A" as attached to this Bylaw and the consultation with
members of the development industry, Council deems it desirable to impose the Off-
Site Levies set out in Schedule "A" to this Bylaw.
NOW THEREFORE Council enacts as follows:
1.
SHORT TITLE
1.1.
This Bylaw may be cited as the "Off-Site Levy Bylaw".
BYLAW 21-26
Page 2 of 5
2.
INTERPRETATION
2.1.
In this Bylaw, unless the context otherwise requires, the following means:
2.1.1 Chief Administrative Officer (CAO) - the person appointed to the
position of the chief administrative officer for the Town of Okotoks, within
the meaning of the MGA and the Town of Okotoks' CAO Bylaw, or their
delegate;
2.1.2 Council - the Mayor and Councillors of the Town of Okotoks duly elected
pursuant to the provisions of the Local Authorities Election Act;
2.1.3 Off-Site Levy - an Off-Site Levy as imposed by this Bylaw;
2.1.4 Subdivision Servicing Agreement - an agreement respecting an area to
be subdivided as provided for in the MGA; and
2.1.5 Town - the municipal corporation of the Town of Okotoks in the Province
of Alberta and, where the context so requires, the area of land within the
corporate boundaries thereof.
2.2.
Any references in this Bylaw to any statutes are to those statutes as amended or
replaced from time to time and any amendments thereto.
3.
ADMINISTRATION AND ENFORCEMENT
3.1.
Council hereby delegates to the CAO the authority to enforce and administer this
Bylaw.
4.
IMPOSITION OF OFF-SITE LEVIES
4.1.
Off-Site Levies are hereby imposed in respect of all land within the Town that is to
be developed or subdivided against which Off-Site Levies may be imposed in
accordance with the MGA.
5.
AGREEMENTS
5.1.
The Town may negotiate and enter into agreements with respect to the payment
of Off-Site Levies.
5.2.
The Town may negotiate and enter into agreements with respect to the
completion of and payment for the projects for which Off-Site Levies are collected.
Without restriction, these may include agreements where a developer constructs
all or part of an Off-Site Levy project and the Town agrees to pay the developer
BYLAW 21-26
Page 3 of 5
from the funds collected as Off-Site Levy or to pay the developer by granting a
credit for future Off-Site Levies.
6.
PAYMENT OF OFF-SITE LEVIES
6.1.
Off-Site Levies in respect of land that is subject to subdivision shall be paid as
follows:
6.1.1 if the subdivision plan area is less than 0.5 hectares, the full Off-Site Levies
shall be paid upon execution of a Subdivision Servicing Agreement or, if no
Subdivision Servicing Agreement is to be executed, prior to endorsement
of the plan of subdivision; or
6.1.2 if the subdivision plan area is 0.5 hectares or greater and a Subdivision
Servicing Agreement is to be executed:
i)
30% of the total Off-Site Levies shall be paid upon execution of a
Subdivision Servicing Agreement;
ii)
30% of the total Off-Site Levies shall be paid on or before the one-year
anniversary of execution of the Subdivision Servicing Agreement; and
iii) the remaining 40% of the total Off-Site Levies shall be paid on or
before the two-year anniversary of execution of the Subdivision
Servicing Agreement; or
6.1.3 if the subdivision plan area is 0.5 hectares or greater and no Subdivision
Servicing Agreement is to be executed, prior to endorsement of the plan of
subdivision.
6.2.
Off-Site Levies in respect of land that is subject to development shall be paid in
full prior to release of the development permit.
6.3.
Notwithstanding clauses 6.1 and 6.2, at the discretion of the CAO, the Town may
enter into an agreement whereby Off-Site Levies are deferred or paid in stages, or
different stages than those specified in clause 6.1.2, in which event the CAO may
require that adequate security is provided for the payment of the Off-Site Levies.
6.4
In addition to agreements as set out in clause 6.3, the CAO may further grant
exemptions or deferrals of Off-Site Levies or the payment thereof in accordance
with Schedule "A".
7.
DEFAULT OF PAYMENT
7.1.
If a person fails, neglects, or refuses to pay an Off-Site Levy, the Town may:
BYLAW 21-26
Page 4 of 5
7.1.1 commence proceedings in a court of competent jurisdiction for the
payment of the Off-Site Levy;
7.1.2 refuse to endorse a plan of subdivision or release a development permit; or
7.1.3 take any other steps available in law or equity to remedy such failure,
neglect, or refusal to pay the Off-Site Levy.
8.
DETERMINATION OF OFF-SITE LEVIES
8.1.
Off-Site Levies for all areas of the Town shall be as set out in Schedule "A".
8.2.
The amount of Off-Site Levies payable pursuant to this Bylaw are determined
based on the rate in effect:
8.2.1. in the case of a development permit, on the date of issuance of the
development permit; or
8.2.2. in the case of a subdivision, on the date of approval of the subdivision.
9.
DISCLOSURE AND ANNUAL REPORT
9.1.
No less than once in each calendar year, the CAO shall provide a report to Council
respecting all Off-Site Levies imposed under this Bylaw. Such report may be
separate or may be part of the Town's regular budget review process. Such report
shall contain all information required for the Town's annual report on the Off-Site
Levies as required by the Off-Site Levies Regulation, Alberta Regulation 187/2017.
10.
PERIODIC REVIEW
10.1. No less than once every four (4) calendar years, the CAO shall review the
calculation of the Off-Site Levy.
11.
GENERAL PROVISIONS AND COMING INTO FORCE
11.1. If any term, clause, or condition of this Bylaw or the application thereof is found to
be invalid or unenforceable, the remainder of this Bylaw or the application of such
term, clause, or condition shall not be affected and shall remain in force and
effect.
BYLAW 21-26
Page 5 of 5
11.2. This Bylaw shall come into full force and effect upon third and final reading, and
Bylaw 06-23 and any amendments thereto shall be repealed.
READ A FIRST TIME this 14th day of September 2026
READ A SECOND TIME this 28th day of September 2026
READ A THIRD TIME AND PASSED this 28th day of September 2026
Acting Mayor
Chief Administrative Officer
Bylaw 21-26 - Schedule A
OFF-SITE LEVIES BACKGROUND REPORT
20260
Prepared for:
Town of Okotoks
Municipal Centre
5 Elizabeth Street
Okotoks, AB T2S 1K1
Attn: James Cameron, Engineering Manager
Prepared by:
Urban Systems Ltd.
Suite 101, 134, 11 Avenue SE
Calgary, AB T2G 0X5
t: 403-291-1193
Date issued:
September 2026
Project number:
1306.0111.07
This report was prepared by Urban Systems Ltd. for the account of the Town of Okotoks. The material
reflects Urban Systems Ltd.'s best judgement in light of the information available to it at the time of
preparation. Any use which a third party makes of this report, or any reliance on or decisions to be
made based on it, are the responsibility of such third parties. Urban Systems Ltd. accepts no
responsibility for damages, if any, suffered by any third party as a result of decisions made or actions
based on this report.
Town of Okotoks
Page 1
Schedule A - Off-Site Levies Background Report 2026
CONTENTS
1 INTRODUCTION ............................................................................................................................ 3
1.1
Enabling Legislation ............................................................................................................................................................. 3
2 GUIDING PRINCIPLES ................................................................................................................. 4
3 GROWTH NEEDS .......................................................................................................................... 5
3.1
Growth Strategy ...................................................................................................................................................................... 5
3.2
Growth Forecast ..................................................................................................................................................................... 5
3.3
Growth Pattern ........................................................................................................................................................................ 5
3.4
Determination of Infrastructure Needs ................................................................................................................... 7
4 OFF-SITE LEVY PROGRAM ....................................................................................................... 8
4.1
Infrastructure Included ...................................................................................................................................................... 8
4.2
Oversizing methodology ................................................................................................................................................... 8
4.3
Allocation of Benefit ............................................................................................................................................................. 8
4.4
Recovery Approach ............................................................................................................................................................... 8
4.4.1
Town-Wide vs Site Specific ................................................................................................................................................. 8
4.4.2
Build-Out vs Revolving Timeframe ............................................................................................................................... 9
4.5
Exemptions and DefeRrals .............................................................................................................................................. 9
4.5.1
Infill Lands ...................................................................................................................................................................................... 9
4.5.2
Community Purpose Lands ............................................................................................................................................... 9
4.5.3
Deferral ............................................................................................................................................................................................. 9
4.6
Grants ............................................................................................................................................................................................. 9
4.7
Cost Estimates And Contingencies .......................................................................................................................... 10
5 INFRASTRUCTURE CATEGORIES ....................................................................................... 11
5.1
Water Supply and Treatment ....................................................................................................................................... 11
5.2
Water Distribution ................................................................................................................................................................12
5.3
Water Storage .........................................................................................................................................................................13
5.4
Sanitary Collection ................................................................................................................................................................15
5.5
Sanitary Treatment and Disposal .............................................................................................................................. 17
5.6
Transportation ........................................................................................................................................................................ 19
5.7
Community Amenities .....................................................................................................................................................22
6 OFF-SITE LEVY CALCULATIONS ......................................................................................... 24
6.1
Levy Account Balances ................................................................................................................................................... 24
6.2
Financial Model Inputs .................................................................................................................................................... 24
6.3
Payment Timing ...................................................................................................................................................................25
6.4
off-site levy updates ...........................................................................................................................................................25
6.5
Summary of Off-Site Levy Rates .................................................................................................................................25
FIGURES
Figure 1: Anticipated Growth Pattern ........................................................................................................................................ 6
Figure 2: Future Water Infrastructure Projects ................................................................................................................ 14
Figure 3: Future Sanitary Infrastructure .................................................................................................................................18
Figure 4: Future Transportation Projects .............................................................................................................................. 21
TABLES
Table 1: Annual Population and Development Area Projections..............................................................................5
Table 2: Population and Development Area Projections Over 25 Year Time Period ...................................5
Table 3: Infrastructure Master Plans/Studies ........................................................................................................................ 7
Table 4: Summary of Levy Calculation Approach by Infrastructure Type ......................................................... 9
Table 5: Summary of OSL Projects - Water Supply and Treatment ...................................................................... 11
Table 6: Summary of OSL Projects - Water Distribution ............................................................................................ 12
Table 7: Summary of OSL Projects - Water Storage ....................................................................................................... 13
Table 8: Summary of OSL Projects - Sanitary Collection ............................................................................................. 16
Table 9: Summary of OSL Projects - Sanitary Collection - Oversize Methodology Applied - .............. 16
Table 10: Summary of OSL Projects - Sanitary Treatment and Disposal ........................................................... 17
Table 11: Arterial Cost Breakdown ............................................................................................................................................... 19
Table 12: Summary of Projects - Transportation OSL Projects ............................................................................... 20
Table 13: Summary of Projects - Transportation OSL Projections - Oversize Methodology - ............ 20
Table 14: Summary of Projects - Community Amenities OSL Projects ............................................................. 23
Table 15: Levy Account Balances ................................................................................................................................................ 24
Table 16: Financial Model Inputs ................................................................................................................................................. 25
Table 17: Summary of Off-Site Levy Rates ............................................................................................................................. 25
Town of Okotoks
Page 2
Schedule A - Off-Site Levies Background Report 2026
APPENDICES
APPENDIX A: GROWTH ASSUMPTIONS
APPENDIX B: OFF-SITE LEVY CASH FLOW SUMMARIES
APPENDIX C: SERVICING FIGURES
APPENDIX D: DEBENTURE SCHEDULES
APPENDIX E: PROJECT SUMMARY SHEET
APPENDIX F: TRANSPORTATION ALLOCATION OF BENEFIT
APPENDIX G: OVERSIZING METHODOLOGY
Town of Okotoks
Page 3
Schedule A - Off-Site Levies Background Report 2026
1 INTRODUCTION
The Town of Okotoks continues to experience significant growth. The Town's recently
completed Growth Strategy (2025) predicts the Town will double in population over the next
25yrs - under desired growth conditions. To support future community growth the Town
annexed lands in 2017. and continues to review and assess growth-related infrastructure needs,
creating the necessary foundation for this Off-Site Levy Bylaw update.
The Background Report forms part of the Off-Site Levy Bylaw and provides a summary of the
calculation methodology used to determine the Town's off-site levies. The Background Report
is divided into four sections:
1) Off-Site Levy Guiding Principles
Articulates the Town's objectives related to the advancement of growth-related
infrastructure.
2) Growth Needs
Defines assumptions related to development area needs based on population and
pattern of growth and references the studies completed by the Town to identify
future growth-related infrastructure.
3) Off-Site Levy Program
Describes what infrastructure is to be included within the off-site levy program and
provides details on project costs, project timing, allocation of benefit and cost recovery
methodology.
4) Levy Calculation
Articulates cash flow components (inflation, carry costs, and interest earned) utilized
within the off-site levy calculation and provides the resulting off-site levy rates.
The Background Report is intended to provide transparency to Council, the general public and
the development industry regarding future infrastructure needs along with the levy calculation
and rates.
1.1 ENABLING LEGISLATION
The Municipal Government Act (MGA) is law that establishes the responsibilities and powers of
municipalities. Section 648 of the MGA allows municipalities to impose a levy to help pay for the
capital costs of new or improved infrastructure to service growth. Section 648 provides direction
on what types of infrastructure can be included in an off-site levy bylaw:
An off-site levy may be used only to pay for all or part of the capital cost of any or all of the
following, as per Section 648(2):
(a)
new or expanded facilities for the storage, transmission,
treatment or supplying of water;
(b)
new or expanded facilities for the treatment, movement
or disposal of sanitary sewage;
(c)
new or expanded storm sewer drainage facilities;
(c.1)
new or expanded roads required for or impacted by a
subdivision or development;
(c.2)
subject to the regulations, new or expanded transportation
infrastructure required to connect, or to improve the
connection of, municipal roads to provincial highways resulting
from a subdivision or development;
(d)
land required for or in connection with any facilities described
in clauses (a) to (c.2).
Additionally, Section 648(2.1) specifically states:
"In addition to the capital cost of facilities described in subsection (2), an off-site
levy may be used to pay for all or part of the capital cost for any of the following
purposes, including the cost of any related appurtenances and any land required
for or in connection with the purpose:
(a)
new or expanded community recreation facilities;
(b)
new or expanded fire hall facilities;
(c)
new or expanded police station facilities;
(d)
new or expanded libraries.
In addition to adhering to Section 648 of the MGA, municipalities must also align with the
Off-Site Levies Regulation (Alberta Regulation 187/2017) when determining their off-site levy
charges. Among other things, the Regulation requires correlation between the levy and the
impacts of new development, method of calculation be clear, information used in the levy
calculation be kept current and levies are determined in consultation with affected parties.
Involvement of the affected parties is to be consultative in nature with the goal of obtaining
perspective on the proposed approach to the levies.
Off-Site Levies are imposed by a municipality as a condition of development permit or
subdivision approvals. Updated Off-Site Levy rates are to apply to development permit or
subdivision applications approved after passing of the Off-Site Levy Bylaw. Off-Site Levy rates are
determined by the Town at the date of development permit or subdivision approval.
Town of Okotoks
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Schedule A - Off-Site Levies Background Report 2026
2 GUIDING PRINCIPLES
The off-site levies are one tool that can be utilized by municipalities to finance and fund growth-
related infrastructure. Off-site levy programs, like other programs utilized by municipalities,
should reflect broader objectives of the community. To support the development of the Town's
Off-Site Levy Program and alignment with broader Town objectives, the following guiding
principles have been developed:
Fairness and Equity
Infrastructure costs should be paid by those that benefit. Infrastructure costs should be
allocated in a fair and equitable manner between existing users and new development.
Financial Sustainability and Resiliency
The levy program should be resilient to changing economic conditions, align with the
Town's overall financial framework and contribute to financially sustainable delivery of
growth-related infrastructure.
Project Alignment
Infrastructure within the levy program supports provision of the Town's desired level of
service. The levy program remains current and adjusts based on changing growth and
infrastructure needs.
Competitive
The Town remains competitive. Competitiveness spans beyond off-site levy charges and
should be considered comprehensively by the Town (e.g., development charges, property
taxes, utility rates, and other municipal fees). When developing off-site levy programs, the
Town should be mindful of comparable cost of development including development
charges within the region.
Administrative Balance
The complexities of delivering an equitable levy program should be balanced with the ability
to administer the program efficiently, and cost effectively
Town of Okotoks
Page 5
Schedule A - Off-Site Levies Background Report 2026
3 GROWTH NEEDS
3.1 GROWTH STRATEGY
The Town of Okotoks completed a Growth Strategy in 2025 to support the implementation
of the Municipal Development Plan (MDP). The MDP provides direction related to anticipated
population growth and guides long-range planning and physical growth within the Town.
The Okotoks Growth Strategy is designed to put the vision of the MDP into action by providing
a practical roadmap for how, when, and where the Town should grow over the next generation.
Recognizing that growth is complex and ever-changing, the Strategy emphasizes sustainable
development, complete communities, and enhancing quality of life for current and future
residents and businesses.
The Growth Strategy explored multiple growth scenarios, capturing the impacts on stagnate
to untethered growth. Beyond the numbers, the strategy focuses on a variety of considerations.
The pace of growth directly affects how infrastructure is delivered, overall financial stability, and
the well-being of the community. There are clear trade-offs: growing too quickly can strain
utilities and disrupt communities, while growing too slowly can leave infrastructure underused
and put pressure on finances. The Growth Management Framework focuses on making flexible,
informed decisions, carefully weighing trade-offs, and being good stewards of the community
so that Okotoks can grow in a way that stays true to its character and long-term goals.
Guided by this broad understanding related to growth, the Town developed a preferred growth
scenario. Under this scenario, the population and number of jobs in Okotoks are anticipated to
more than double over the next 25 years.
3.2 GROWTH FORECAST
Over the next 25 years, the Town of Okotoks is expected to grow on average by approximately
1,549 people and 934 jobs per year. These population projections were used in the off-site levy
update and are summarized in Table 1 below. Based on the preferred growth scenario,
residential development is projected to require an average of 19.03 hectares per year, while
non-residential development is expected to require an additional 9.55 hectares annually.
This results in an average total growth of 28.59 hectares per year over the next 25 years.
Table 1: Annual Population and Development Area Projections
Year
Annual
Population
Growth
(persons)
Annual Development Area Needs (Ha)1
Residential
Non-Residential
Total
2026-2051
1,549
19.03
9.55
28.59
Table 2: Population and Development Area Projections Over 25 Year Time Period
Year
Population
Growth
(persons)
Development Area Needs (Ha)1 Over Time Period
Residential
Non-Residential
Total
2026-2051
(25 years)
40,274
475.75
238.75
714.50
1 A detailed overview of the annual growth assumptions, based on the Okotoks Growth Strategy
(2025), is included in Appendix A. Note, the 25yr period is assumed from mid-2026 to mid-2051 to
reflect 25 complete years of growth.
3.3 GROWTH PATTERN
The forecasted growth in conjunction with the location of growth (i.e., growth pattern)
determines the Town's infrastructure needs to support future growth. A core goal of the
Town's Municipal Development Plan is to ensure growth occurs in a logical and financially
sustainable manner. Figure 1 displays the anticipated areas of future growth within the Town
over the next 25 years.
It is not assumed that all of these areas will be fully built out within the 25-year period; however,
the off-site infrastructure required to initiate and support development of these lands has been
considered as part of the OSL Update.
Town of Okotoks
Page 6
Schedule A - Off-Site Levies Background Report 2026
Figure 1: Anticipated Growth Pattern
Town of Okotoks
Page 7
Schedule A - Off-Site Levies Background Report 2026
3.4 DETERMINATION OF INFRASTRUCTURE NEEDS
Over the past couple of years, the Town of Okotoks has reviewed growth-related infrastructure
needs based on the projected and anticipated pattern of growth, as captured in the Town's
Growth Strategy, 2025). Through these assessments, master plans/studies have been updated
and/or created to capture the infrastructure needs required to service future growth and form
the basis for infrastructure to be included in the off-site levy program.
Table 3: Infrastructure Master Plans/Studies
Plans and studies utilized to inform the infrastructure needs and analysis within the off-site levy
program are captured in Table 3 and can be located on the Town's website on the following
page: Town of Okotoks Off-Site Levies
In addition to specific infrastructure category plans and studies referenced below, the Town
engaged ISL Engineering to outline infrastructure needs to accommodate future growth and
the costs associated with the infrastructure to create clarity related anticipated infrastructure
needs related to water and wastewater linear infrastructure and transportation improvements.
This work is captured in the Okotoks Infrastructure Summary Memorandum, ISL, February 25,
2025. All infrastructure studies and reports are available on the Town of Okotoks website:
Infrastructure Studies & Reports | The Town of Okotoks
System Type
Report Name
Author
Date Published
Water Infrastructure
Water Supply
Foothills Okotoks Regional Water Project - Construction Procurement Documents (USL)
Foothills Okotoks Regional Water Project - Okotoks' Capacity and Cost Allocation Summary
Memorandum - REV 2
USL
USL
Various (2024-2026)
June 16, 2026
Water Distribution
Water Master Plan (WSP, 2020)
Zone 4N Watermain Design Basis Memorandum (ISL, 2024)
WSP
ISL
February 2020
October 30, 2024
Water Storage
Water Master Plan (WSP, 2020)
Town of Okotoks Zone 3S Reservoir Feasibility - Phase 1 Technical Memorandum (CIMA, 2022)
Town of Okotoks Zone 3S Reservoir Feasibility - Phase 2 Technical Memorandum (CIMA, 2025)
Okotoks South Reservoir Levy Clarification Memo (CIMA, 2026)
WSP
CIMA+
CIMA+
CIMA+
February 2020
April 28, 2022
August 6, 2025
April 7, 2026
Sanitary Infrastructure
Sanitary Collection
Sanitary Servicing Master Plan Update (ISL, 2016)
Sanitary Servicing Master Plan Update Memorandum (ISL, 2020)
Okotoks Sanitary Servicing Study Update (ISL, 2024)
ISL
ISL
ISL
July 2016
February 11, 2020
April 11, 2024
Sanitary Treatment and
Disposal
Wastewater Treatment Plant Allocations Memorandum (USL, 2020)
Okotoks WWTP - Capacity and Upgrades Deferral Study - Benefitting Population Technical
Memorandum (AECOM, 2026)
USL
AECOM
September 2020
March 2026
Transportation Infrastructure
Transportation
Transportation Master Plan Update - Network Analysis (Watt, 2020)
TMP Network Analysis Update Memorandum (Watt, 2023)
Highway 2 and 338 Ave Functional Planning Study (ISL, 2023)
338 Avenue Functional Study (Arcadis, 2024)
338 Avenue Design and Cost Estimates (Arcadis, 2025)
338 Avenue and 32 Street Roundabout Concept Design and OPC (Arcadis, 2025)
338 Avenue Off-Site Levy Cost Allocation Memorandum (USL, 2026)
Watt
Watt
ISL
Arcadis
Arcadis
Arcadis
USL
July 3, 2020
June 22, 2023
June 2023
February 16, 2024
May/June 2025
December 4, 2025
June 2026
Community Amenities
Recreation
Recreation, Parks and Leisure Master Plan (RC Strategies, 2017)
The State of Recreation, Parks and Leisure Research Report (RC Strategies, 2017)
Defining a Potential New Community Recreation Centre (RCS+, 2020)
Community Amenities Off-Site Levy Study (HarGroup Management Consultants, 2022)
Recreation, Parks, and Leisure Master Plan Update (RCS+, 2023)
Okotoks Off-Site Levy Bylaw Update - Recreation Levy Cost Adjustment
RC Strategies
RC Strategies
RCS+
Hargroup
RCS+
Town of Okotoks
May 2017
May 2017
June 4, 2020
September 2022
July 2023
August 2026
Town of Okotoks
Page 8
Schedule A - Off-Site Levies Background Report 2026
4 OFF-SITE LEVY PROGRAM
Off-site levies are primarily utilized as a funding tool for major off-site growth-related
infrastructure and offer an effective mechanism to ensure costs are shared equitably with those
that benefit. Infrastructure included, allocation of benefit, and the approach to cost recovery are
key components of any off-site levy program. The method to determine these key components
can vary across infrastructure categories and communities based on a community's context and
broader objectives.
When advancing off-site levy infrastructure, two principal financial considerations arise: 1)
financing - the provision of capital required to deliver the infrastructure, and 2) funding -
determining who ultimately pays for the infrastructure. Off-site levies serve as a funding
mechanism that enhances certainty regarding cost recovery for those who initially finance
the infrastructure. As is the case in all Alberta municipalities, the Town's financial capacity is
governed and constrained by the Municipal Government Act. With the Town facing a variety
of community needs (e.g., community amenities, asset renewal, etc.) beyond growth-related
infrastructure, the Town does not possess the fiscal resources to finance all growth-related,
off-site levy infrastructure independently.
Although the infrastructure identified within the off-site levy program is essential to support
growth areas, both the Town and external participants must contribute to financing these
projects. Given the Town's limited ability to finance all required infrastructure for ongoing
growth, increased industry participation is crucial to ensure timely delivery of necessary
infrastructure. Development of a systematic approach helps establish clarity around what
infrastructure the Town is unable to finance.
4.1 INFRASTRUCTURE INCLUDED
Infrastructure that can be considered for inclusion in an off-site levy program is guided by the
Municipal Government Act. The Town has included major off-site infrastructure related to water,
sanitary, transportation, and recreation. The specific infrastructure included under each category
is detailed in Section 5.
Not all infrastructure included in the Town's off-site levy program provides the same type or
degree of benefit. Some infrastructure projects provide a direct "localized" benefit, while others
provide a broader "off-site" benefit. As a result, the Town's off-site levy program attempts to only
include infrastructure project costs that are truly "off-site" in nature. For projects that provide
both a "local" and broader "off-site" benefit, the portion of infrastructure costs included in the
off-site levy program is referred to as "oversizing".
4.2 OVERSIZING METHODOLOGY
In local development areas, water mains, sanitary sewers and transportation infrastructure
are required to service the immediate needs of the site. However, to support long-term growth
some of this infrastructure is designed and constructed at a larger scale than what is required
for the local development alone. This is referred to as "oversized" infrastructure. Oversizing is
planned to accommodate future developments, allowing those areas to connect to already-
established systems rather than building redundant or parallel infrastructure later. Under this
approach, the portion of infrastructure that provides benefit beyond the local development (i.e.,
"oversized" infrastructure) - is identified, and assessed separately, and considered for inclusion
as off-site levy infrastructure. Inclusion in the Off-Site Levy Bylaw supports the fair allocation of
costs among all beneficiaries, creates a mechanism for cost recovery, while recognizing the
direct local benefit that should not be included in the Off-Site Levy Bylaw. Details around how
oversizing infrastructure costs are determined are captured in Appendix G.
4.3 ALLOCATION OF BENEFIT
Allocation of benefit refers to the proportionate distribution of infrastructure costs to those that
benefit from the infrastructure. Allocation of benefit can occur between existing development
and new development, between multiple new developments and even contemplate multi-
jurisdictional allocation, depending on the infrastructure. In determining the allocation of benefit
to existing development or existing users of the infrastructure, several factors are considered,
including:
-
capacity - does the infrastructure provide new capacity?;
-
compliance - is the infrastructure required to meet new regulations, etc.?; and
-
condition - does the new infrastructure replace any existing assets?
Given the uniqueness of each infrastructure category and potentially each piece of
infrastructure, allocation of benefit is discussed below for each infrastructure category in
Section 5. Additionally, allocation of benefit is described for each project in the project table
included in Appendix E.
4.4 RECOVERY APPROACH
When determining how infrastructure costs included in the off-site levy program will be
recovered from those that benefit there are generally two pieces that require consideration:
1) the application of the levy (i.e., Town-wide or to specific area); and 2) timing of recovery.
4.4.1 Town-Wide vs Site Specific
Cost recovery of off-site levy infrastructure projects can be calculated and applied on a town-
wide basis or on a specific benefitting area or catchment basis. The decision to apply levies by
either of these methods depends on the particular infrastructure projects and whether the
Town of Okotoks
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Schedule A - Off-Site Levies Background Report 2026
benefit of the projects can be allocated to a specific area. That being said, in some cases, there is
a risk of existing and/or future infrastructure capacity being arbitrarily assigned and secured
outside of defined catchments (for example, through the construction of a sanitary lift station).
This can lead to the inequitable application of levies, encouragement of non-contiguous
development and increased life-cycle cost of service. Additionally, when the benefit of projects
can be reasonably allocated to a specific area, the levy may still be applied on a town-wide basis
if the disparity between charges to specific areas is not great and administrative efficiency would
be achieved through averaging the costs over the entire Town.
For the purposes of the current levy calculations, a town-wide levy collection method has been
selected for all types of infrastructure as it provides the most equitable approach, offers
increased funding flexibility to support orderly and timely construction of projects, along with
cost recovery for those front-ending, and a consistent levy for the development industry.
4.4.2 Build-Out vs Revolving Timeframe
The second key consideration when determining the most appropriate off-site levy calculation
method is the time horizon for collection relative to each infrastructure type. Generally, there are
two time horizons utilized: Build-Out (capacity-based); or Revolving Timeframe. A capacity-based
time horizon considers all land potentially available for build-out and is typically most
appropriate for well-defined built-out areas with a limited number of projects.
Conversely, the Revolving Timeframe considers potential development within a set number of
years or set population horizon. If there are several projects anticipated over time, the Revolving
Timeframe approach helps to minimize fluctuations and provides more funding flexibility.
For the purposes of the current levy calculations, the approach for each infrastructure type is
indicated in Table 4 and discussed further in under each infrastructure category in Section 5.
Table 4: Summary of Levy Calculation Approach by Infrastructure Type
Infrastructure Type
Revolving Timeframe
Build-Out (Capacity-
Based)
Water Supply & Treatment Projects
✔
Water Distribution Projects
✔
Water Storage Projects
✔
Sanitary Sewer Collection Projects
✔
Sanitary Treatment and Disposal Projects
✔
Transportation Projects
✔
Community Amenities
✔
4.5 EXEMPTIONS AND DEFERRALS
4.5.1 Infill Lands
Subdivision or development of sites which, at the discretion of the CAO qualify as infill lands shall
be exempt from the payment of off-site levies.
This exemption is meant to encourage redevelopment, infill and densification within the existing
Town boundary in alignment with the Municipal Development Plan policies. Some infill would
not be subject to levy charges in any event because levies can only be charged once under the
MGA for a particular type of improvement. This exemption also recognizes that some existing
development which has not previously paid levies may have contributed to off-site infrastructure
costs through other means such as taxes and user fees. New growth has benefited from these
earlier investments in infrastructure which has often been built with excess capacity.
The amount of infill historically has been very small; less than 0.2% of total levies collected
in 2010-2019.
4.5.2 Community Purpose Lands
Sites which are deemed by the CAO in their discretion to be subdivided and/or developed for
community purposes shall be exempt from the payment of off-site levies.
These lands have been exempted because they provide a larger community benefit. Often, these
lands are acquired to provide additional "soft services" and facilities that are required because of
growth. Community Purpose lands have not been accounted for in growth projections.
4.5.3 Deferral
For lands that are entirely Commercial and Industrial, the CAO may at their discretion defer
OSL payments to "lot sale" or development. Deferred levies are to be charged on the lot area
multiplied by the Public Lands Gross Up factor and paid 100% at "lot sale". The Town wishes to
incentivize commercial and industrial lands in accordance with the economic vitality objectives
outlined in the Municipal Development Plan. The CAO may
consider deferral of levies for these lands until lot sale.
4.6 GRANTS
The Town may receive project specific and/or discretionary grants that may be utilized
to help fund off-site levy projects. Application of the grants within the off-site levy
program will vary depending on the type of grant. Project specific grants, such as Alberta
Municipal Water/Wastewater Partnership (AMWWP) are applied to the total project cost.
Both the Town and developers will share the benefit of these grants based upon the
allocation of benefit of the project.
Town of Okotoks
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Schedule A - Off-Site Levies Background Report 2026
Discretionary grants, such as Municipal Sustainability Initiative, gas tax or others will be applied
to the Town's portion of the project costs. These grants are discretionary in nature, and the Town
can choose which projects to apply this funding to.
4.7 COST ESTIMATES AND CONTINGENCIES
Project costs for future projects are established using cost estimates based on master
plans, functional, or detailed designs. Sources of the analysis completed and project cost
estimates are provided for each project in Appendix E.
Contingencies are applied to estimates based on the level of design and project
understanding at the time of preparation. The contingency ranges applied are
summarized in the table below:
Project Stage
Contingency (%)
Low
High
Conceptual
35%
50%
Functional
25%
35%
Preliminary Design
15%
25%
Detailed Design
10%
15%
For infrastructure projects, save for recreation, an additional 15% allowance is applied
to account for design, testing, and survey costs to ensure full project cost recovery.
Projects currently under construction are based on received tender pricing and
approved Town budgets.
All future project costs have been escalated to their year of anticipated delivery using
annual inflation rates consistent with the Town of Okotoks budgeting guidelines of
2.5%. If project cost estimates are not in 2026 dollars, then project costs have been
inflated from the year of cost estimation to 2026 utilizing 2.5% for sanitary, water, and
transportation projects and 5% annually for recreation projections. The annual inflation
rate for recreation is based on input from the Town.
Project costs will be reviewed and updated over time as designs are refined and
incorporated through future Off-Site Levy Bylaw amendments. For a full breakdown
of project estimated costs, expenditures to-date, and remaining costs, refer to
Appendix E.
Town of Okotoks
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Schedule A - Off-Site Levies Background Report 2026
5 INFRASTRUCTURE
CATEGORIES
5.1 WATER SUPPLY AND TREATMENT
The Town currently draws raw water from the Sheep River, treats at the Town's water
treatment plant and then distributes to residents through the distribution network.
Additional raw water supply from the Bow River and treatment improvements are
needed to support future growth.
Infrastructure Included
The Town builds raw water supply infrastructure and water treatment capacity
improvements and recovers new development's portion through the off-site levy.
Allocation of Benefit
When a water supply and/or treatment expansion provides capacity and/or
improved supply and treatment to existing development, that portion of the
project is allocated as benefit to the Town-at-large. The required water supply
project identified are solely required to support new development and, thus
allocation of benefit is 100% to new development after accounting for any
regional benefit. A breakdown of the allocation of benefit for each component
is captured in the Foothills Okotoks Regional Water Project - Okotoks' Capacity
and Cost Allocation Summary Memorandum.
As displayed in the Okotoks' Capacity and Cost Allocation Summary
Memorandum, Okotoks' ultimate share of the system capacity supports a
population of approximately 26,000-42,000 depending on the component, with
some infrastructure oversized to meet grant requirements and provide future
servicing flexibility. Save for one segment of pipe (Pipe C), that was oversized to
allow for future servicing flexibility for growth, all components of the system are
allocated 100% to growth.
Given the range in benefiting population from the water supply components a
weighted average has been utilized to allocate the project costs equitably to the
benefitting population. The resulting benefitting population is approximately
36,446. Based on the growth assumptions captured in Section 3, the sub-regional
water supply system is anticipated to benefit 672ha.
Recovery Approach
Projects related to the supply and treatment of water benefit all developments
regardless of location. The capacity of the raw water supply pipeline is well
understood and based on future population growth and assumed per capita
demands. As such, the Water Supply and Treatment levy is calculated on a town-
wide basis.
Grants
A project specific grant has been allocated for W-11 (Sub-Regional Raw Water
Pipeline) at a total of $36M. The grant amount allocated to Okotoks is $30.2M. The
net project costs have then been split between the Town of Okotoks and Foothills
County based on allocation of assumed capacity. Portions of the grant have been
received and applied against the project costs, remaining portions anticipated to
be received in the future.
Future Infrastructure Considerations
The Town is currently reviewing the capacity of their water treatment plant to
understand what capacity improvements will be required to support future
growth. The current levy program does not include water treatment
improvements and will be considered for inclusion in subsequent updates.
Table 5: Summary of OSL Projects - Water Supply and Treatment
Project
ID
Project Description
Estimated
Project Cost
($2026)
Estimated
Construction
Years
Allocation of
Benefit to
Okotoks
W-11A
Sub-regional pipeline to supply the Town with
raw water from the Bow River. Project is being
developed in partnership with Foothills County
and includes an intake, raw water supply and
storage.
$102,114,509
2026
73.9%
W-11B
Phase 2 will include the addition of a second
cell to the raw water reservoir as well as added
pumping capacity to the Intake Pump Station
and Midline Pump Station.
$13,407,500
2033-2034
93%
Project
ID
Okotoks Share of
Project Costs
Assumed Grants to
Okotoks ($2026)
Estimated Project
Costs (Net
Grants)
Allocation of
Benefit to New
Development
W-11A
$75,439,936
$30,189,414
$45,250,522
100%
W-11B
$12,464,150
$0
$12,464,150
100%
Town of Okotoks
Page 12
Schedule A - Off-Site Levies Background Report 2026
5.2 WATER DISTRIBUTION
The water distribution system is comprised of interconnected pressure zones including
a network of pipes. The distribution system provides the necessary water pressure and fire
flow distribution to serve all customers.
Infrastructure Included
Water distribution infrastructure included in the off-site levy program includes:
-
major off-site distribution mains with a diameter greater than 300mm.
-
pressure reducing valves
For distribution mains with a diameter greater than 300mm in new growth
areas, only the project costs attributed to the main above 300mm are to be
included in the off-site levy program to account for local benefit. There are
currently no oversize projects identified for inclusion, however the calculation
methodology to determine the off-site levy project costs (i.e., the oversizing
amount) is captured in Appendix G for understanding as future projects are
included.
Allocation of Benefit
Unless there is an existing deficiency in the distribution system that is improved
by a project, the new improvements to the distribution network only provide
benefit to new development. It is assumed that these projects are required to
add additional capacity for growth, and as such, are 100% allocated to growth.
A detailed breakdown of allocation of benefit for each project is captured in
Appendix E.
Recovery Approach
The Water Master Plan, 2020, identifies off-site project needs over a 25-yr period
and more projects are anticipated in the future as additional work (i.e., update to
the Town's Water Master Plan) is completed to understand needs to the full
buildout of the Town.
As such, the Water Distribution Levy is calculated on a town-wide basis using a
25-yr revolving timeframe.
Grants
There are no grants assumed for water distribution projects. If eligible, water
distribution projects are considered a low priority under the Alberta Municipal
Water/Wastewater Partnership grant program and have not recently been
funded.
Future Infrastructure Considerations
The Town is currently reviewing long-term water distribution needs for Okotoks.
Additional water distribution projects will be considered for subsequent updates.
Table 6: Summary of OSL Projects - Water Distribution
Project
ID
Project Description
Estimated Project Costs
($2026) Remaining /
Projected
Estimated
Construction
Years
Allocation of
Benefit to New
Development
W-10
Zone 4N Additional 500 mm
HDPE Feedermain (Northridge
Drive/Banister Gate Intersection -
Robinson Drive/Suntree Lane
Intersection)
$50,000
2026
100%
W-13
Sheep River Heights Pressure
Reducing Valve
$652,438
2030
100%
W-14
Sheep River CT Pressure
Reducing Valve
$330,947
2030
100%
Town of Okotoks
Page 13
Schedule A - Off-Site Levies Background Report 2026
5.3 WATER STORAGE
The water storage system is comprised of pump stations and reservoirs.
Infrastructure Included
Water storage infrastructure included in the off-site levy program includes:
-
reservoirs,
-
dedicated reservoir supply mains, and pump stations.
Allocation of Benefit
The Phase 1 reservoir includes only growth driven storage required to service
proposed development and therefore is 100% allocated to growth. It is assumed
the pump station and supply lines are required to add additional capacity for
growth as well as existing areas. A detailed breakdown of allocation of benefit
for each project is captured in Appendix E.
Recovery Approach
Due to connectivity between pressure zones and reservoirs in the Town's water
system, all the reservoirs and dedicated mains that feed the reservoirs can be
considered to provide a combined storage volume available to the entire Town
for growth purposes. Additionally, the Town is exploring opportunities to expand
reservoir capacity to provide long-term water storage/supply resilience for the
community..
As such, the water storage levy is calculated on a town-wide basis based on a
25-yr revolving window.
Grants
There are no grants assumed for water storage projects. If eligible, water
storage projects are considered a low priority under the Alberta Municipal
Water/Wastewater Partnership grant program, and have not recently
been funded.
Future Infrastructure Considerations
The Town is planning to update the Water Master Plan, 2020 in the years ahead.
Through this work, it is anticipated that additional water storage projects will be
considered to meet growth and long-term resilience needs of the community.
Table 7: Summary of OSL Projects - Water Storage
Project
ID
Project Description
Estimated Project
Costs ($2026)
Remaining / Projected
Estimated
Construction
Years
Allocation of
Benefit to New
Development
W-4A
South Okotoks Reservoir Phase 1
(3,660m3)
$4,244,478
2027-2030
100%
W-12
South Okotoks Reservoir Supply
Pump Station
$4,139,298
2026-2028
56%
W-8A
450mm South Okotoks Twin
Supply Mains
$3,850,000
2026
71.1%
W-8B
450 mm South Okotoks Twin
Supply Mains
$926,725
2027
71.1%
W-8C
450 mm South Okotoks Twin
Supply Mains
$486,156
2027-2028
71.1%
Town of Okotoks
Page 14
Schedule A - Off-Site Levies Background Report 2026
Figure 2: Future Water Infrastructure Projects
Town of Okotoks
Page 15
Schedule A - Off-Site Levies Background Report 2026
5.4 SANITARY COLLECTION
The sanitary collection system encompasses a network of sewer mains and lift stations
that convey sewage to the wastewater treatment plant for treatment and disposal.
Infrastructure Included
Sanitary collection infrastructure included in the off-site levy program includes:
-
Off-site trunkmain extensions with a diameter greater than 300mm,
-
Existing trunkmain upgrades or twinning,
-
Siphons and forcemains.
For trunkmain extensions with a diameter greater than 300mm in new growth
areas, only the project costs attributed to the main above 300mm are to be
included in the off-site levy program to account for local benefit. The calculation
methodology to determine the off-site levy project costs (i.e., the oversizing
amount) is captured in Appendix G
Allocation of Benefit
Typically, sanitary collection improvements are either new extensions connecting
new development to the sanitary collection system or upgrades to existing
infrastructure to accommodate additional capacity for new development. The
extensions to new growth areas does not improve the existing systems' level of
service or reliability, and as such, have been allocated 100% to new development.
Existing infrastructure identified to be replaced to accommodate additional
capacity for new development is relatively new and is not anticipated to require
any life-cycle work for some time. As such, there is no benefit to existing
development through the replacement of this infrastructure and allocation
of benefit is 100% to new development. A detailed breakdown of allocation of
benefit for each project is captured in Appendix E.
Recovery Approach
A Town wide recovery approach is used for sanitary collection. Although the
capacity of the various sections of the sanitary collection system can be allocated
to specific development areas or catchments, the capacity within these collection
systems may be allocated to new development beyond specific catchment areas
through the utilization of lift stations or adjustment of the catchment boundaries.
Accordingly, the entire sanitary collection system improvements have been
viewed collectively as required system improvements that benefit new
development regardless of where developments are located in the existing
system. This principle removes inequity in capacity costs based on development
location and reduces incentive for non-contiguous development and the
overdevelopment of infrastructure. This approach also shares the benefits of
excess capacity within the existing system equally with all development growth.
There are a number of Sanitary Collection projects identified over the next 25yrs.
Based on the Okotoks Sanitary Servicing Study Update (ISL, 2024), the projects
identified will be required within analyzed horizon periods. The Sanitary Collection
levy is calculated on a town-wide basis over a 25-year revolving timeframe.
Grants
There are no grants assumed for sanitary collection.
Future Infrastructure Considerations
The Sanitary Master Plan is continually reviewed and updated to reflect the most
current servicing scenarios possible.
Town of Okotoks
Page 16
Schedule A - Off-Site Levies Background Report 2026
Table 8: Summary of OSL Projects - Sanitary Collection
Project ID
Project Description
Estimated Project
Costs ($2026)
Remaining /
Projected
Estimated
Construction
Years
Assumed Grants /
Regional
Contributions
($2026)
Allocation of
Benefit to
New
Development
SAN-9A/10/12
525 mm Gravity Sewer North Railway Trunk Upgrade (North Railway Street
Bend - Fisher Gate)
$2,267,196
2026
$0
100%
SAN-15
1050 mm Gravity Sewer (Crystal Shores Road to Crystal Green Lane)
$994,942
2026-2027
$0
100%
SAN-14A
1050 mm Gravity Sewer (Crystal Shores Road to 260m South)
$994,942
2027-2028
$0
100%
SAN-13/14B/16
1050 mm (North Railway Street to 260m south of Crystal Shores Road)
$7,540,336
2031-2032
$0
100%
SAN-45
450 mm Gravity Sewer - Riverside Drive & South Railway Street Upgrade
(Northridge Drive/Riverside Drive Intersection - Start of Oak Ave)
$6,631,506
2026-2027
$0
100%
SAN-46
350 mm Siphon (32 Street/Railroad intersection - WWTP)
$5,450,643
2031-2032
$0
100%
SAN-60
675 mm Gravity Sewer (S-3, Highway 7/2A Intersection - Highway 7/32nd Street
Intersection)
$3,709,757
2031-2032
$0
100%
SAN-61
750 mm Gravity Sewer (Highway 7/32nd Street Intersection - 32 Street/Railroad
intersection)
$1,546,520
2032-2033
$0
100%
Table 9: Summary of OSL Projects - Sanitary Collection - Oversize Methodology Applied -
Project ID
Project Description
Estimated Project
Costs ($2026)
Remaining /
Projected
Estimated
Constructio
n Years
Assumed Grants
/ Regional
Contributions
($2026)
Allocation of
Benefit to
New
Development
SAN-43C
1050 mm (Crystal Green Lane to 610m into undeveloped land)
$995,993
2026-2027
$0
100%
SAN-47
375 mm Forcemain
$2,722,169
2031-2032
$0
100%
SAN-48
900 mm Gravity Sewer
$378,225
2027-2028
$0
100%
SAN-50A
675 mm Gravity Sewer
$243,745
2028-2029
$0
100%
SAN-50B
675 mm Gravity Sewer
$401,339
2029-2030
$0
100%
SAN-51
450 mm Gravity Sewer
$198,568
2040-2041
$0
100%
SAN-53A
525 mm Gravity Sewer
$307,833
2030-2031
$0
100%
SAN-53B
525 mm Gravity Sewer
$458,073
2029-2030
$0
100%
SAN-55
450 mm Gravity Sewer
$550,528
2030-2031
$0
100%
SAN-59
600 mm Gravity Sewer
$169,151
2030-2031
$0
100%
SAN-65
675 mm Gravity Sewer
$630,375
2029-2030
$0
100%
SAN-68
250 mm Siphon
$5,161,721
2034-2035
$0
100%
SAN-69
525 mm Gravity Sewer
$718,628
2033-2034
$0
100%
SAN-42
375 mm Gravity Sewer
$355,111
2034-2035
$0
100%
SAN-49A
375 mm Gravity Sewer
$631,426
2049-2050
$0
100%
SAN-49B
375 mm Gravity Sewer
$89,303
2049-2050
$0
100%
SAN-49C
375 mm Gravity Sewer
$433,908
2049-2050
$0
100%
SAN-49D
375 mm Gravity Sewer
$206,973
2049-2050
$0
100%
SAN-52
375 mm Gravity Sewer
$465,427
2044-2045
$0
100%
SAN-54
375 mm Gravity Sewer
$235,340
2028-2029
$0
100%
SAN-57
375 mm Gravity Sewer
$300,479
2028-2029
$0
100%
SAN-64
375 mm Gravity Sewer
$510,604
2034-2035
$0
100%
Town of Okotoks
Page 17
Schedule A - Off-Site Levies Background Report 2026
5.5 SANITARY TREATMENT AND DISPOSAL
The Town collects and treats all sewage at their wastewater treatment plant and
disposes of the treated effluent. In 2019, the Town initiated significant improvements
to their Wastewater Treatment Plant (WWTP) All of the improvements play a role
in supporting future growth. Further refinement to the phasing and timing of
improvements at the Town's WWTP was completed through the Okotoks WWTP -
Capacity and Upgrades Deferral Study - Benefitting Population Technical
Memorandum (AECOM, 2026).
Infrastructure Included
Sanitary treatment and disposal infrastructure wastewater treatment plant
upgrades and expansions.
Allocation of Benefit
Allocation of benefit between existing and future development varies based
on the improvement. Each improvement has been reviewed from a capacity,
compliance, and condition perspective. Improvements that provide benefit
related to capacity are allocated 100% to growth, while improvements that
provide benefit related to compliance and condition are shared between existing
and future development. A detailed breakdown of allocation of benefit for each
project is captured in Appendix E.
Recovery Approach
Projects related to sanitary treatment and disposal benefit all developments
regardless of location. The capacity of the treatment plant improvements is based
on the WWTP - Capacity and Upgrades Deferral Study - Benefitting Population
Technical Memorandum (AECOM, 2026). The Study indicates that improvements
will provide capacity until a total population of 72,277. Based on the growth
assumptions captured in Section 3, the capacity timeframe is projected to be
25 yrs (716ha). The Sanitary Treatment and Disposal Levy is calculated on a town-
wide basis and based on the capacity (716ha) of the long-term sanitary treatment
and disposal solution.
Grants
In June 2020, notification from Alberta Transportation was received related to
the funding of the Wastewater Treatment Plant under the Alberta Municipal
Water/Wastewater Partnership program. The notification indicated that the
WWTP upgrade could be eligible for a grant of up to $5,490,000. Portions of the
grant have been received and applied against the project costs, remaining
portions anticipated to be received in the future.
Future Infrastructure Considerations
As the Town continues to advance improvements to the WWTP, future sanitary
treatment needs to support growth will be assessed.
Table 10: Summary of OSL Projects - Sanitary Treatment and Disposal
Project
ID
Project Description
Estimated Project
Costs ($2026)
Remaining /
Projected
Estimated
Construction
Years
Assumed
Grants /
Regional
Contributions
($2026)
Allocation of
Benefit to
New
Development
39
Headworks
$455,520
2026
$0
50%
92
The upgrades include
construction of a new channel
and expanded disinfection
capacities with new reactors for
growth.
$3,601,122
2027-2029
$0
100%
40
Primary treatment is expanded
by way of a second activated
clarifier to accommodate rising
flows from growth.
$5,992,896
2030-2032
$0
70%
41
Equalization tank is modified and
expanded to regulate rising flows.
In addition, upgrades at the
sludge management and solids
section of the plant include
expanded capacity for dissolved
air flotation which separates
solids from liquid streams.
$3,143,444
2026-2028
$0
100%
Town of Okotoks
Page 18
Schedule A - Off-Site Levies Background Report 2026
Figure 3: Future Sanitary Infrastructure
Town of Okotoks
Page 19
Schedule A - Off-Site Levies Background Report 2026
5.6 TRANSPORTATION
The Town's transportation system consists of a network of minor and major roadways
and intersections.
Infrastructure Included
Transportation infrastructure projects in the off-site levy program include:
-
Arterials,
-
Arterial to Arterial intersections, and
-
Infrastructure improvements in the Established Area required to support
capacity improvements for growth.
5.6.1.1
Arterials - Greenfield Areas
Many municipalities distinguish between transportation improvements that provide direct
benefit to adjacent properties and transportation improvements that provide regional benefit.
Collector roadways are typically recognized as the responsibility of the local developer as their
function is to provide access to properties (direct benefit to adjacent properties). As such, the
funding and construction of collectors is the requirement of local or boundary developers.
Arterials, and arterial to arterial intersections are typically recognized as the classification of
roadway that provide benefit both to the local/boundary developer but also seen to have a
regional benefit. Arterials are the highest classification of road within the Town of Okotoks.
Only roads that operate at future expected arterial volumes and function are classified as arterial
and included in the Off-Site Levy project list. For arterials constructed in greenfield areas the cost
determined between the future artieral and collector is carried as a future Off-Site Levy project
costs. The breakdown of deteriming Off-Site Levy arterial project costs in greenfield areas is
shown in Table 9.
Table 11: Arterial Cost Breakdown
Cost
Source
Estimated Full Arterial
Cost
Cost estimates for arterial roads included in the Off-Site Levy are based the
latest information available to the Town, including master planning,
functional design, preliminary or detailed design. Utilizing such information
ensures the full cost of the proposed corridors are considered.
Costs Included in Off-Site
Levy Program for Arterial
Roadway
Estimated Full Arterial Cost Estimate minus the City of Calgary Road
Classification Collector
5.6.1.2
Intersections - Greenfield Areas
For arterial to arterial intersections constructed in greenfield areas the cost determined between
the future intersection and collector roadway length through the intersection is carried as a
future Off-Site Levy project costs.
5.6.1.3
Infrastructure Improvments - Established Area
As the Town continues to grow, the Town's existing transportation network's is impacted,
requiring capacity improvements to corridors and intersections to maintain the Town's existing
level of service. Transportation improvements identified in the Established Area are fully
included within the Off-Site Levy as they reflect capacity improvements to support growth
within the Town.
Allocation of Benefit
The transportation allocation of benefit methodology differentiates between
infrastructure serving greenfield growth areas and infrastructure providing
broader town-wide benefits. The transportation projects included in the Off-Site
Levy benefit large areas opposed to individual parcels. As such, allocation of
benefit is applied network wide and is based on a project's location within the
overall network (i.e., Greenfield Areas or The Established Area). For determining
the allocation of benefit the following land areas are utilized:
-
Greenfield Areas that have already paid levies and/or are exempt (levied
lands).
-
Greenfield Areas that have not yet paid levies (unlevied lands).
-
The Established Area
The utilization of land is a repeatable approach that provides a strong proxy for
understanding future demands as land uses, densities and travel patterns evolve
over time. Allocation of benefit is based on the assumed buildout of the Town.
Infrastructure located in the greenfield areas, does not provide improved
reliability, quality or service level to the Established Area. As such one hundred
percent of the benefit is allocated between levied and unlevied lands in the
Greenfield Areas. This allocation is based on the proportion of unlevied lands
within the Greenfield Area. Unlevied lands reflect those lands that have not been
levied and/or that assumed to be exempt from levies.
For infrastructure located in the Established Area, that provides benefit to lands
outside the Established Area (i.e., Greenfield Area), a shared benefit approach is
utilized to allocate benefit. One hundred percent of the benefit is allocated
among Greenfield levied, Greenfield unlevied, and Established Area lands.
The allocation to growth is based the proportion of unlevied greenfield lands
to total town lands.
Town of Okotoks
Page 20
Schedule A - Off-Site Levies Background Report 2026
Note, allocation of benefit for projects T-7C,T-9A, and T-81 are based on Off-Site
Levy Bylaw 06-23 as the projects were already underway, and/or agreements
executed as this Off-Site Levy Bylaw was been updated.
Recovery Approach
Arterials, arterial to arterial intersections, and interchanges provide benefit to
the overall transportation system in the Town. There are several transportation
projects identified over the next 25yrs. Based on the Transportation Master Plan
Update - Network Analysis, July 3, 2020, projects identified will be required in
analyzed horizon periods. The rate and pattern of new development will dictate
exact timing. As such, the anticipated timeframe for transportation projects have
been captured within the identified time horizons with project costs averaged
through this period.
The transportation off-site levy is calculated on a town-wide basis over a 25-year
revolving timeframe.
Grants/Local Developer Contributions
No grants have been assumed for transportation projects. There is no on-going
non-discretionary funding program available for municipalities to fund roadway
infrastructure
Future Infrastructure Considerations
The Town is currently updating the Transportation Master Plan, which will guide
future updates to the Off-Site Levy.
Table 12: Summary of Projects - Transportation OSL Projects
Project
ID
Project Description
Estimated Project
Costs ($2026)
Remaining /
Projected
Estimated
Construction
Years
Allocation of
Benefit to New
Development
T-5
Twinning of 32 Street from North Railway
Street to 338 Avenue. From 2-lane to 4-lane
(3270 meters)
$11,880,468
2036-2045
50.3%
T-7C
Northridge Drive Urbanation Phase 3
$47,347
2026
75%
T-8
Southridge and Highway 7 intersection.
Southbound and westbound left lanes.
$2,820,928
2028-2035
50.3%
T-9A
338 Avenue Expansion from Northridge
Drive to Highway 2 - Functional Plan &
Detailed Design
$96,109
2025-2026
75%
T-33
Northridge Drive and 338 Avenue.
Southbound Dual Left Turn.
$219,581
2040-2042
50.3%
T-64
Intersection Improvements - 32 Street and
Highway 7. Adding acceleration lane for
free SB right turn + restriping SB approach
from one left + one shared left / through +
one right to one left turn lane + one
through lane + one right turn lane.
$1,518,153
2028-2030
50.3%
T-67
Twinning 32 Street from Southbank Road
to North Railway Street. From 2-lane to 4-
lane (550 metres + 2 bridges).
$22,560,071
2036-2045
50.3%
T-71
Milligan Drive and 32 Street. Adding one
SBL turn lane + one EBR turn lane.
$200,669
2027-2028
50.3%
T-72
North Railway Street/32 Street. Adding one
NBL turn lane + one WBL turn lane +
acceleration lane for free EB right turn
movement.
$534,768
2040-2041
50.3%
T-73
Southbank Road and 32 Street. Adding one
SBL turn lane + acceleration lane for free
WB right turn.
$410,794
2040-2041
50.3%
T-81
Northridge Drive and Northgate Circle
Storm Contribution. Reduces and Diverts
Stormwater Runoff Generated on
Northridge Drive on Downstream Users.
$687,056
2027
75%
T-90
338 Ave and 32 Street Intersection
Improvements
$870,158
2027-2028
50.3%
Table 13: Summary of Projects - Transportation OSL Projections - Oversize Methodology -
Project
ID
Project Description
Estimated
Project Cost
($2026)
Estimated
Construction
Years
Allocation of
Benefit to New
Development
9B
338 Avenue Expansion from Northridge Drive
to Highway 2.
$49,914,227
2036-2045
91.5%
Town of Okotoks
Page 21
Schedule A - Off-Site Levies Background Report 2026
Figure 4: Future Transportation Projects
Town of Okotoks
Page 22
Schedule A - Off-Site Levies Background Report 2026
5.7 COMMUNITY AMENITIES
The Community Amenities Off-Site Levy Study (HarGroup, Jan 2022) assessed the Town's
community amenity needs and offered potential development options to address these needs.
This study builds on the 2017 Recreation, Parks and Leisure Master Plan as well as the 2020
Defining A Potential New Community Recreation Centre memorandum. The result of the
Community Amenities Off-Site Levy Study was a functional program for the expansion of
the Okotoks Recreation Centre. Project Descriptions.
Infrastructure Included
Community Amenity infrastructure projects in the off-site levy program include:
-
Recreation Centre & Leisure Water
o
The base expansion of the Okotoks Recreation Centre is focused on leisure
aquatics amenities and other indoor recreational spaces. Leisure aquatics
components typically include active pool areas and structures along with out-of-
water support areas. In addition to the aquatic amenities the expansion of the
Okotoks Recreation Centre is anticipated to include dry sport areas, indoor play
areas, climbing wall, etc. along with auxiliary support areas, such as change rooms.
-
Flatwater
o
A flatwater expansion to the aquatics facility at the Okotoks Recreation Centre will
provide for a FINA-compliant, 10-lane 25m lap pool for racing, fitness training,
springboard diving, and other sports.
Allocation of Benefit
The benefiting population for the proposed recreation centre amenities is 60,000.
Based on the Town's growth projections, the Town is anticipated to reach 60,000
people in 2043. The Community Amenity Levy will be applied Town-wide as all
future residents will benefit from these amenities.
The Town of Okotoks has a Master Cost Sharing Agreement with Foothills County
to share operating costs related to some community amenities that benefit
residents of both municipalities. Based on historical usage patterns the County
contributes 19% towards the operational costs of the Okotoks Recreation Centre.
As such, 19% of the total project costs have been allocated to regional benefit. The
remaining project costs have been split between existing and new development
based on population at the time of project inclusion in the Off-Sity Levy Bylaw.
The Okotoks Recreation Centre base expansion and leisure water addition is
required immediately. Leisure water features do not currently exist in the Town
of Okotoks, and as such, the benefit will be realized by both existing and new
development. The allocation split between existing and new development is
based on the Town's population at time of inclusion of the Community Amenity
infrastructure in the Off-Site Levy Bylaw. Projects R-1A and R-1B were included in
the Off-Site Levy Bylaw in 2023. The Town's population at this time was 31,741. As
such, the allocation of benefit to existing development is 53% and 47% to new
development. The flatwater expansion is required to address increased demand
from new development in Okotoks and, as such, the benefit will be fully realized
by new development after considering the regional benefit allocation. Project
costs identified in the Community Amenities Off-Site Levy Study (HarGroup, Jan
2022) applicable to Furniture, Furnishings and Equipment have not been
included in the total project costs as they are not permitted costs to allocate to
growth.
Recovery Approach
Community Amenity projects benefit all developments regardless of location.
The capacity of the Community Amenity projects is based on the Community
Amenities Off-Site Levy Study (HarGroup, Jan 2022). The Study indicates that
improvements will provide capacity until a total population of 60,000. Based on
the growth assumptions captured in Section 3, the capacity timeframe is
projected to be +/- 18 yrs (+/- 486ha).
Future Infrastructure Considerations
The Town's recreation master planning indicates community amenities beyond
those currently included in the Off-Site Levy Bylaw (e.g., twin ice arena) are
required to support a growing community. The Town will continue to assess
inclusion of these amenities in future Off-Site Levy Bylaw updates. Additionally,
the Town is currently completing design work for recreation projects currently
included in the Off-Site Levy Bylaw, which will further inform future anticipated
project costs. Lastly, the Town has just completed a Fire Master Plan, which will
inform future fire protection needs to support growth in the community. Future
Off-Site Levy Updates will contemplate refinement and additions to the
Community Amenities levy.
Town of Okotoks
Page 23
Schedule A - Off-Site Levies Background Report 2026
Table 14: Summary of Projects - Community Amenities OSL Projects
Proje
ct ID
Project
Description
Estimated Project
Costs ($2026)
Remaining /
Projected
Estimate
d
Construct
ion Years
Region
al
Benefit
Allocati
on
(Foothi
lls)
Okotoks
Benefit
Allocatio
n (New
Develop
ment +
Existing)
Net Okotoks Project
Costs
R-1A
Recreation
Centre
Expansion -
Leisure Water
and Other
$59,014,933
2029-2031
19%
81%
$47,802,095
R-1B
Recreation
Centre
Expansion -
Leisure Water
and Other -
Design Work
$5,650,000
2026
19%
81%
$4,576,500
R-2
Flatwater
Expansion
$17,260,189
2033-
2034
19%
81%
$13,980,753
Project
ID
Net Okotoks
Project Costs
New
Development
Benefit
Allocation
(Net
Regional
Benefit)
Existing
Development
Benefit
Allocation
(Net
Regional
Benefit)
New Development
Project Costs
Existing
Development
Project Costs
R-1A
$47,802,095
47%
53%
$22,466,985
$31,277,914
R-1B
$4,576,500
47%
53%
$2,150,955
$2,994,500
R-2
$13,980,753
100%
0%
$13,980,753
$0
Town of Okotoks
Page 24
Schedule A - Off-Site Levies Background Report 2026
6 OFF-SITE LEVY
CALCULATIONS
The off-site levy calculation is based on a cash flow projection that incorporates assumptions
for population growth, project expenditures, payment timing, interest rate returns, borrowing
costs and inflation to determine levy rates. The cash flow approach ensures full cost recovery to
support fairness and equity of the levy rates. Calculation of the off-site levy charges is based on
four key components and can be simplified as follows:
Anticipated growth (hectares of development) and project expenditures (costs and timing) are
captured in Sections 3.0 and 5.0. The below provides an overview of the remaining components
that feed into the calculation.
6.1 LEVY ACCOUNT BALANCES
To properly account for the previous collection of levies and/or project expenditures, off-site levy
fund balances need to be brought forward into the levy calculation. The levy account starting
balance reflects the aggregated total of collections received, less project expenditures, plus
interest credits, less borrowing costs. This is the starting point of the levy calculation and reflects
actual collections and expenditures credited and charged to the account to-date.
Accounting for the levy starting balance ensures levies collected to date for future projects
are reflected in the levy calculations to avoid collecting twice for projects. Correspondingly,
any deficit account balances, resulting from previously constructed projects where levies have
not been fully collected, are brought forward to the new levy calculation.
As the Off-Site Levies are established using a Town wide philosophy, any changes that result
from a levy update will be reflected in the fund balance. If a project costs more or less than
projected, when the project is completed the difference will be reflected in the fund balance.
If a project is deleted the funds collected to date will be used to fund infrastructure of the same
type; the future levy may decrease. If a project is added the funds collected to date may be used
to fund this project; the future levy may increase.
As a result, the model starts with either a positive or negative fund balance for each of the
infrastructure categories. The Town utilizes seperate levy fund accounts to track balances.
As of December 31, 2025, the Town's Off-Site Levy account balances were as follows:
Table 15: Levy Account Balances
Infrastructure Category
Fund Balance (December 31,2025)
Sanitary Collection Levy
$(2,006,462)
Sanitary Treatment & Disposal Levy
$(15,077,715)
Transportation Levy
$(575,007)
Water Supply & Treatment Levy
$(25,813,741)
Water Distribution & Storage Levy
$(1,389,326)
Community Amenity Levy
$2,749,536
Based on this approach, two components feed into the levy rates calculations : 1) carry forward
fund balances; and 2) future projects. If a new fund balance is being created (e.g., Sanitary
Collection and Transportation Oversizing, then the balance is assumed to be $0 (zero).
Future project rates capture all anticipated expenditures, revenues, interest earned, carrying
costs, etc. from January 1, 2026 forward. The duration of the calculation is based on the specific
recovery methodology discussed in Section 5 for each infrastructure category.
The starting position for each calculation along with other key cash flow totals is captured
below in Cash Flow Snapshot. Annual cash flow summaries are provided in Appendix A.
6.2 FINANCIAL MODEL INPUTS
Financial model inputs include interest earned, carrying costs and inflation. When a projected
positive fund balance occurs, interest earned is applied to the positive balance. Conversely, when
a fund balance is negative (e.g., the Town front-ends infrastructure prior to collecting enough
funds to cover the project costs) a borrowing cost is applied to the negative balance.
When Okotoks finances (front-ends) infrastructure a 5yr (2021 - 2025) interest rate average has
been utilized. This average is based on the 25yr debenture rates through Alberta Capital Finance.
Once debtentures are actualized by the Town, the financing rates should be adjusted to reflect
actuals as the Off-Site Levy Bylaw is updated. Where debentures have previously been
advanced by the Town, applicable borrowing costs are captured in the modelling.
In some cases, a developer may agreed to finance and/or construct infrastructure with excess
capacity. No debt costs have been assumed within the financial modelling.
Inflation rates are applied in two different ways in the modelling.
Town of Okotoks
Page 25
Schedule A - Off-Site Levies Background Report 2026
1) To determine future anticipated expenditures, project costs are inflated annually. To
bring estimated project costs to current ($2026) dollars, projects are inflated from the
year of estimate to 2026. All projects save for recreation projects have been inflated from
year of estimate to current ($2026) by 2.5% per year. Recreation projects have been
inflated by 5% per year from year of estimate to current ($2026). For projects assumed to
be constructed after 2026 project costs have been inflated by 2.5% per year, in alignment
with the Town's capital planning.
2) Inflation is also applied to the levy rate to try and equalize payments between years.
This rate is reflective of general inflation within the economy and is based on the Bank of
Canada's long-range target. The following are the assumptions used in the model and
are based on current and historical trends:
Table 16: Financial Model Inputs
Input
Percentage
Interest Earned on Positive Fund Balances
2.67%
Interest Paid on Debt or Deficit for infrastructure to be
financed by Town*
4.47%
Project Cost Annual Inflation (2026 onwards)
2.5%
Inflation Rate Annual Inflation
2.0%
* Based on 5-year Average (2021-2025) - Alberta Capital Finance
6.3 PAYMENT TIMING
The timing of when the Town receives off-site levy payments from development is important
from a cash flow perspective. Payment timing varies depending on the type of development
and the granting of deferrals as outlined in Schedule A and the body of the Off-Site Levies Bylaw.
The financial model assumes levy payments for all new growth (July 1, 2026 forward) is received
through three payments; the first payment (30%) is assumed on execution. the second payment
(30%) is assumed on the first anniversary, and the third payment (40%) is assumed on the
second anniversary. This model assumption has been made as most of the new development is
assumed to follow this payment timing.
6.4 OFF-SITE LEVY UPDATES
The Off-Site Levies will be periodically reviewed and updated. Minor updates include updates
to fund balances, interest and borrowing costs, project costs and timing updates. Major Off-Site
Levy Bylaw updates are the result of a significant shift in methodology or substantial changes to
anticipated project lists. Periodic updates will occur to ensure levy information remains current
and to help ensure fairness and equity.
Off-Site Levy Bylaw updates may occur to all infrastructure types or to only one infrastructure
type at a time, at the CAO's discretion.
6.5 SUMMARY OF OFF-SITE LEVY RATES
The following levy calculations are based on assumptions provided in this report. The levies
will be effective as of the passing of the Bylaw. The future levies are calculated using an inflation
factor of 2% per year.
Table 17: Summary of Off-Site Levy Rates
Infrastructure Category
Off-Site Levy (Ha)
Effective Until
Dec 31, 2026
Effective Until
Dec 31, 2027*
Effective Until
Dec 31, 2028*
Sanitary Treatment and Disposal
$42,020
$42,861
$43,718
Sanitary Collection
$65,038
$66,339
$67,666
Oversized Portion of Levy
$11,520
$11,750
$11,985
Water Supply and Treatment
$108,126
$110,289
$112,495
Water Storage
$19,566
$19,958
$20,357
Water Distribution
$3,445
$3,513
$3,584
Transportation
$74,173
$75,657
$77,170
Oversized Portion of Levy
$46,334
$47,260
$48,205
Community Amenity
$77,055
$78,596
$80,168
LEVY TOTAL
$389,424
$397,213
$405,157
*Off-Site Levy rates beyond December 31, 2028 are subject to a 2% per year inflationary increase
Town of Okotoks
Page 26
Schedule A - Off-Site Levies Background Report 2026
Schedule A
APPENDIX A: Growth Assumptions
Town of Okotoks
Page 27
Schedule A - Off-Site Levies Background Report 2026
Population and Employment Growth Projections - Based on Okotoks Growth Strategy (2024)
(Baseline population (2025) taken from Alberta Dashboard.
Year
Population
Growth Rate
Residential
Population
Annual
Population
Growth
Annual
Employment
Growth
Annual
Residential
Hectare Growth
(ha)
Annual
Employment
Hectare Growth
(ha)
Cumulative
Residential (ha)
Cumulative
Non-Residential
(ha)
Annual total (ha)
Cumulative
total (ha)
2025
4.63%
33,482
1,549
934
19.03
9.55
19.03
9.55
28.58
0.00
2026
4.42%
35,031
1,549
934
19.03
9.55
38.06
19.10
28.58
28.58
2027
4.23%
36,580
1,549
934
19.03
9.55
57.09
28.65
28.58
57.16
2028
4.06%
38,129
1,549
934
19.03
9.55
76.12
38.20
28.58
85.74
2029
3.90%
39,678
1,549
934
19.03
9.55
95.15
47.75
28.58
114.32
2030
3.76%
41,227
1,549
934
19.03
9.55
114.18
57.30
28.58
142.90
2031
3.62%
42,776
1,549
934
19.03
9.55
133.21
66.85
28.58
171.48
2032
3.49%
44,325
1,549
934
19.03
9.55
152.24
76.40
28.58
200.06
2033
3.38%
45,874
1,549
934
19.03
9.55
171.27
85.95
28.58
228.64
2034
3.27%
47,423
1,549
934
19.03
9.55
190.30
95.50
28.58
257.22
2035
3.16%
48,972
1,549
934
19.03
9.55
209.33
105.05
28.58
285.80
2036
3.07%
50,521
1,549
934
19.03
9.55
228.36
114.60
28.58
314.38
2037
2.97%
52,070
1,549
934
19.03
9.55
247.39
124.15
28.58
342.96
2038
2.89%
53,619
1,549
934
19.03
9.55
266.42
133.70
28.58
371.54
2039
2.81%
55,168
1,549
934
19.03
9.55
285.45
143.25
28.58
400.12
2040
2.73%
56,717
1,549
934
19.03
9.55
304.48
152.80
28.58
428.70
2041
2.66%
58,266
1,549
934
19.03
9.55
323.51
162.35
28.58
457.28
2042
2.59%
59,815
1,549
934
19.03
9.55
342.54
171.90
28.58
485.86
2043
2.52%
61,364
1,549
934
19.03
9.55
361.57
181.45
28.58
514.44
2044
2.46%
62,913
1,549
934
19.03
9.55
380.60
191.00
28.58
543.02
2045
2.40%
64,462
1,549
934
19.03
9.55
399.63
200.55
28.58
571.60
2046
2.35%
66,011
1,549
934
19.03
9.55
418.66
210.10
28.58
600.18
2047
2.29%
67,560
1,549
934
19.03
9.55
437.69
219.65
28.58
628.76
2048
2.24%
69,109
1,549
934
19.03
9.55
456.72
229.20
28.58
657.34
2049
2.19%
70,658
1,549
934
19.03
9.55
475.75
238.75
28.58
685.92
2050
2.15%
72,207
1,549
934
19.03
9.55
494.78
248.30
28.58
714.50
Town of Okotoks
Page 28
Schedule A - Off-Site Levies Background Report 2026
Schedule A
APPENDIX B: Off-Site Levy Cash Flow
Summaries
Town of Okotoks
Page 29
Schedule A - Off-Site Levies Background Report 2026
Sanitary Treatment and Disposal Levy
25-YEAR WINDOW
Year
Off-Site
Levy Fund
Balance
(Beginning
of Year)
Debenture
Principal
Advanced
Remaining
Existing
Debentu
re
Payment
s
Expenditures
Assumed
Annual
Growth (Ha)
Levy Rate
Anticipated Annual
Fee Revenue1
Annual
Cumulative
Surplus (Deficit)
Annual
Interest
Earned
Annual
Borrowing Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
-$15,077,715
$15,077,617
$966,494
$1,275,575
18.48
$42,020
$1,409,281
-$832,884
$0
-$37,446
-$870,331
2027
-$870,331
$0
$966,494
$2,304,393
28.58
$42,861
$1,504,676
-$2,636,541
$0
-$118,539
-$2,755,080
2028
-$2,755,080
$0
$966,494
$2,362,003
28.58
$43,718
$1,052,876
-$5,030,701
$0
-$226,180
-$5,256,881
2029
-$5,256,881
$0
$966,494
$1,292,672
28.58
$44,592
$1,247,160
-$6,268,886
$0
-$281,849
-$6,550,735
2030
-$6,550,735
$0
$966,494
$1,543,508
28.58
$45,484
$1,272,104
-$7,788,633
$0
-$350,177
-$8,138,810
2031
-$8,138,810
$0
$966,494
$1,582,096
28.58
$46,394
$1,297,546
-$9,389,854
$0
-$422,168
-$9,812,022
2032
-$9,812,022
$0
$966,494
$1,621,649
28.58
$47,322
$1,323,497
-$11,076,668
$0
-$498,007
-$11,574,675
2033
-$11,574,675
$0
$966,494
$0
28.58
$48,268
$1,349,967
-$11,191,202
$0
-$503,156
-$11,694,358
2034
-$11,694,358
$0
$966,494
$0
28.58
$49,234
$1,376,966
-$11,283,886
$0
-$507,324
-$11,791,209
2035
-$11,791,209
$0
$966,494
$0
28.58
$50,218
$1,404,505
-$11,353,198
$0
-$510,440
-$11,863,637
2036
-$11,863,637
$0
$966,494
$0
28.58
$51,223
$1,432,595
-$11,397,536
$0
-$512,433
-$11,909,969
2037
-$11,909,969
$0
$966,494
$0
28.58
$52,247
$1,461,247
-$11,415,215
$0
-$513,228
-$11,928,443
2038
-$11,928,443
$0
$966,494
$0
28.58
$53,292
$1,490,472
-$11,404,465
$0
-$512,745
-$11,917,210
2039
-$11,917,210
$0
$966,494
$0
28.58
$54,358
$1,520,282
-$11,363,422
$0
-$510,899
-$11,874,321
2040
-$11,874,321
$0
$966,494
$0
28.58
$55,445
$1,550,687
-$11,290,128
$0
-$507,604
-$11,797,732
2041
-$11,797,732
$0
$966,494
$0
28.58
$56,554
$1,581,701
-$11,182,524
$0
-$502,766
-$11,685,291
2042
-$11,685,291
$0
$966,494
$0
28.58
$57,685
$1,613,335
-$11,038,449
$0
-$496,289
-$11,534,738
2043
-$11,534,738
$0
$966,494
$0
28.58
$58,839
$1,645,602
-$10,855,630
$0
-$488,069
-$11,343,699
2044
-$11,343,699
$0
$966,494
$0
28.58
$60,016
$1,678,514
-$10,631,679
$0
-$478,000
-$11,109,679
2045
-$11,109,679
$0
$377,476
$0
28.58
$61,216
$1,712,084
-$9,775,071
$0
-$439,487
-$10,214,559
2046
-$10,214,559
$0
$377,476
$0
28.58
$62,440
$1,746,326
-$8,845,709
$0
-$397,703
-$9,243,412
2047
-$9,243,412
$0
$0
$0
28.58
$63,689
$1,781,252
-$7,462,160
$0
-$335,499
-$7,797,659
2048
-$7,797,659
$0
$0
$0
28.58
$64,963
$1,816,877
-$5,980,782
$0
-$268,896
-$6,249,678
2049
-$6,249,678
$0
$0
$0
28.58
$66,262
$1,853,215
-$4,396,463
$0
-$197,665
-$4,594,128
2050
-$4,594,128
$0
$0
$0
28.58
$67,587
$1,890,279
-$2,703,849
$0
-$121,565
-$2,825,414
2051
-$2,825,414
$0
$0
$0
11.40
$68,939
$1,572,681
-$1,252,733
$0
-$56,323
-$1,309,056
2052
-$1,309,056
$0
$0
$0
0.00
$0
$1,008,337
-$300,719
$0
-$13,520
-$314,239
2053
-$314,239
$0
$0
$0
0.00
$0
$314,239
$0
$0
$0
$0
Totals
$11,981,896
$40,908,302
$0
-$9,807,978
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-23..
Town of Okotoks
Page 30
Schedule A - Off-Site Levies Background Report 2026
Sanitary Collection Levy
25-YEAR WINDOW
Year
Off-Site Levy
Fund Balance
(Beginning of
Year)
Expenditures
Assumed Annual
Growth (Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus (Deficit)
Annual
Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy
Fund Balance
(End of Year)
2026
-$2,006,462
$6,080,420
18.48
$53,519
$1,287,389
-$6,799,493
$0
-$305,705
-$7,105,198
2027
-$7,105,198
$4,418,462
28.58
$54,589
$1,526,272
-$9,997,388
$0
-$449,483
-$10,446,871
2028
-$10,446,871
$522,655
28.58
$55,681
$1,340,976
-$9,628,551
$0
-$432,900
-$10,061,450
2029
-$10,061,450
$0
28.58
$56,794
$1,588,422
-$8,473,028
$0
-$380,947
-$8,853,976
2030
-$8,853,976
$0
28.58
$57,930
$1,620,190
-$7,233,786
$0
-$325,231
-$7,559,017
2031
-$7,559,017
$9,447,674
28.58
$59,089
$1,652,594
-$15,354,097
$0
-$690,320
-$16,044,417
2032
-$16,044,417
$10,580,611
28.58
$60,271
$1,685,646
-$24,939,382
$0
-$1,121,275
-$26,060,657
2033
-$26,060,657
$919,163
28.58
$61,476
$1,719,359
-$25,260,461
$0
-$1,135,710
-$26,396,171
2034
-$26,396,171
$0
28.58
$62,706
$1,753,746
-$24,642,426
$0
-$1,107,923
-$25,750,349
2035
-$25,750,349
$0
28.58
$63,960
$1,788,821
-$23,961,528
$0
-$1,077,310
-$25,038,838
2036
-$25,038,838
$0
28.58
$65,239
$1,824,597
-$23,214,241
$0
-$1,043,712
-$24,257,953
2037
-$24,257,953
$0
28.58
$66,544
$1,861,089
-$22,396,864
$0
-$1,006,963
-$23,403,827
2038
-$23,403,827
$0
28.58
$67,874
$1,898,311
-$21,505,516
$0
-$966,888
-$22,472,404
2039
-$22,472,404
$0
28.58
$69,232
$1,936,277
-$20,536,127
$0
-$923,304
-$21,459,431
2040
-$21,459,431
$0
28.58
$70,617
$1,975,003
-$19,484,428
$0
-$876,020
-$20,360,448
2041
-$20,360,448
$0
28.58
$72,029
$2,014,503
-$18,345,946
$0
-$824,834
-$19,170,779
2042
-$19,170,779
$0
28.58
$73,470
$2,054,793
-$17,115,986
$0
-$769,535
-$17,885,521
2043
-$17,885,521
$0
28.58
$74,939
$2,095,889
-$15,789,632
$0
-$709,902
-$16,499,534
2044
-$16,499,534
$0
28.58
$76,438
$2,137,807
-$14,361,728
$0
-$645,703
-$15,007,431
2045
-$15,007,431
$0
28.58
$77,966
$2,180,563
-$12,826,868
$0
-$576,696
-$13,403,564
2046
-$13,403,564
$0
28.58
$79,526
$2,224,174
-$11,179,390
$0
-$502,625
-$11,682,016
2047
-$11,682,016
$0
28.58
$81,116
$2,268,657
-$9,413,358
$0
-$423,225
-$9,836,583
2048
-$9,836,583
$0
28.58
$82,739
$2,314,031
-$7,522,553
$0
-$338,214
-$7,860,767
2049
-$7,860,767
$0
28.58
$84,393
$2,360,311
-$5,500,455
$0
-$247,300
-$5,747,756
2050
-$5,747,756
$0
28.58
$86,081
$2,407,517
-$3,340,239
$0
-$150,177
-$3,490,416
2051
-$3,490,416
$0
10.10
$87,803
$1,968,994
-$1,521,422
$0
-$68,403
-$1,589,825
2052
-$1,589,825
$0
0.00
$0
$1,250,229
-$339,596
$0
-$15,268
-$354,864
2053
-$354,864
$0
0.00
$0
$354,864
$0
$0
$0
$0
Totals
$31,968,986
$51,091,022
$0
-$17,115,575
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw
06-23..
Town of Okotoks
Page 31
Schedule A - Off-Site Levies Background Report 2026
Sanitary Collection Levy - Oversized Portion
25-YEAR WINDOW
Year
Off-Site Levy Fund
Balance
(Beginning of
Year)
Expenditures
Assumed
Annual Growth
(Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus
(Deficit)
Annual
Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
$0
$284,870
18.48
$11,520
$63,852
-$221,018
$0
$0
-$221,018
2027
-$221,018
$391,713
28.58
$11,750
$164,599
-$448,132
$0
$0
-$448,132
2028
-$448,132
$173,196
28.58
$11,985
$288,644
-$332,684
$0
$0
-$332,684
2029
-$332,684
$331,087
28.58
$12,225
$341,907
-$321,864
$0
$0
-$321,864
2030
-$321,864
$393,670
28.58
$12,469
$348,745
-$366,790
$0
$0
-$366,790
2031
-$366,790
$1,195,590
28.58
$12,719
$355,720
-$1,206,660
$0
$0
-$1,206,660
2032
-$1,206,660
$1,090,074
28.58
$12,973
$362,834
-$1,933,900
$0
$0
-$1,933,900
2033
-$1,933,900
$113,007
28.58
$13,233
$370,091
-$1,676,817
$0
$0
-$1,676,817
2034
-$1,676,817
$3,169,605
28.58
$13,497
$377,493
-$4,468,929
$0
$0
-$4,468,929
2035
-$4,468,929
$3,130,117
28.58
$13,767
$385,043
-$7,214,003
$0
$0
-$7,214,003
2036
-$7,214,003
$0
28.58
$14,043
$392,743
-$6,821,259
$0
$0
-$6,821,259
2037
-$6,821,259
$0
28.58
$14,323
$400,598
-$6,420,661
$0
$0
-$6,420,661
2038
-$6,420,661
$0
28.58
$14,610
$408,610
-$6,012,051
$0
$0
-$6,012,051
2039
-$6,012,051
$0
28.58
$14,902
$416,783
-$5,595,268
$0
$0
-$5,595,268
2040
-$5,595,268
$24,331
28.58
$15,200
$425,118
-$5,194,481
$0
$0
-$5,194,481
2041
-$5,194,481
$24,940
28.58
$15,504
$433,621
-$4,785,801
$0
$0
-$4,785,801
2042
-$4,785,801
$0
28.58
$15,814
$442,293
-$4,343,508
$0
$0
-$4,343,508
2043
-$4,343,508
$0
28.58
$16,131
$451,139
-$3,892,369
$0
$0
-$3,892,369
2044
-$3,892,369
$34,110
28.58
$16,453
$460,162
-$3,466,317
$0
$0
-$3,466,317
2045
-$3,466,317
$34,962
28.58
$16,782
$469,365
-$3,031,915
$0
$0
-$3,031,915
2046
-$3,031,915
$0
28.58
$17,118
$478,752
-$2,553,163
$0
$0
-$2,553,163
2047
-$2,553,163
$0
28.58
$17,460
$488,327
-$2,064,835
$0
$0
-$2,064,835
2048
-$2,064,835
$0
28.58
$17,809
$498,094
-$1,566,742
$0
$0
-$1,566,742
2049
-$1,566,742
$113,013
28.58
$18,166
$508,056
-$1,171,699
$0
$0
-$1,171,699
2050
-$1,171,699
$115,838
28.58
$18,529
$518,217
-$769,320
$0
$0
-$769,320
2051
-$769,320
$0
10.10
$18,900
$423,825
-$345,495
$0
$0
-$345,495
2052
-$345,495
$0
0.00
$0
$269,111
-$76,384
$0
$0
-$76,384
2053
-$76,384
$0
0.00
$0
$76,384
$0
$0
$0
$0
Totals
$10,620,124
$10,620,124
$0
$0
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-23..
Town of Okotoks
Page 32
Schedule A - Off-Site Levies Background Report 2026
Water Supply and Treatment Levy
25-YEAR WINDOW
Year
Off-Site Levy
Fund Balance
(Beginning of
Year)
Debenture
Principal
Advanced
Remaining
Existing
Debenture
Payments
Expenditures Assumed
Annual
Growth (Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus
(Deficit)
Annual
Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy
Fund Balance
(End of Year)
2026
-$25,813,741
$29,073,490
$1,866,884
$19,168,369
18.48
$108,126
$1,708,232
-$16,067,271
$0
-$722,384
-$16,789,655
2027
-$16,789,655
$0
$1,866,884
$0
28.58
$110,289
$2,397,459.94
-$16,259,079
$0
-$731,008
-$16,990,087
2028
-$16,990,087
$0
$1,866,884
$0
28.58
$112,495
$2,709,243
-$16,147,728
$0
-$726,002
-$16,873,730
2029
-$16,873,730
$0
$1,866,884
$0
28.58
$114,745
$3,209,171
-$15,531,442
$0
-$698,294
-$16,229,736
2030
-$16,229,736
$0
$1,866,884
$0
28.58
$117,039
$3,273,354
-$14,823,265
$0
-$666,454
-$15,489,719
2031
-$15,489,719
$0
$1,866,884
$0
28.58
$119,380
$3,338,822
-$14,017,781
$0
-$630,239
-$14,648,020
2032
-$14,648,020
$0
$1,866,884
$0
28.58
$121,768
$3,405,598
-$13,109,306
$0
-$589,394
-$13,698,700
2033
-$13,698,700
$0
$1,866,884
$7,407,979
28.58
$124,203
$3,473,710
-$19,499,853
$0
-$876,713
-$20,376,566
2034
-$20,376,566
$0
$1,866,884
$7,593,178
28.58
$126,687
$3,543,184
-$26,293,444
$0
-$1,182,153
-$27,475,597
2035
-$27,475,597
$0
$1,866,884
$0
28.58
$129,221
$3,614,048
-$25,728,433
$0
-$1,156,750
-$26,885,183
2036
-$26,885,183
$0
$1,866,884
$0
28.58
$131,805
$3,686,329
-$25,065,738
$0
-$1,126,956
-$26,192,694
2037
-$26,192,694
$0
$1,866,884
$0
28.58
$134,442
$3,760,055
-$24,299,522
$0
-$1,092,507
-$25,392,028
2038
-$25,392,028
$0
$1,866,884
$0
28.58
$137,130
$3,835,256
-$23,423,656
$0
-$1,053,128
-$24,476,783
2039
-$24,476,783
$0
$1,866,884
$0
28.58
$139,873
$3,911,962
-$22,431,705
$0
-$1,008,529
-$23,440,235
2040
-$23,440,235
$0
$1,866,884
$0
28.58
$142,670
$3,990,201
-$21,316,917
$0
-$958,409
-$22,275,326
2041
-$22,275,326
$0
$1,866,884
$0
28.58
$145,524
$4,070,005
-$20,072,205
$0
-$902,446
-$20,974,651
2042
-$20,974,651
$0
$1,866,884
$0
28.58
$148,434
$4,151,405
-$18,690,130
$0
-$840,308
-$19,530,438
2043
-$19,530,438
$0
$1,866,884
$0
28.58
$151,403
$4,234,433
-$17,162,889
$0
-$771,643
-$17,934,532
2044
-$17,934,532
$0
$1,866,884
$0
28.58
$154,431
$4,319,122
-$15,482,294
$0
-$696,084
-$16,178,378
2045
-$16,178,378
$0
$1,866,884
$0
28.58
$157,520
$4,405,504
-$13,639,757
$0
-$613,243
-$14,253,001
2046
-$14,253,001
$0
$1,866,884
$0
28.58
$160,670
$4,493,614
-$11,626,270
$0
-$522,717
-$12,148,987
2047
-$12,148,987
$0
$1,866,884
$0
28.58
$163,883
$4,583,486
-$9,432,384
$0
-$424,080
-$9,856,464
2048
-$9,856,464
$0
$1,866,884
$0
28.58
$167,161
$4,675,156
-$7,048,192
$0
-$316,887
-$7,365,078
2049
-$7,365,078
$0
$1,866,884
$0
25.20
$170,504
$4,595,738
-$4,636,224
$0
-$208,445
-$4,844,668
2050
-$4,844,668
$0
$0
$0
0.00
$0
$3,199,969
-$1,644,699
$0
-$73,946
-$1,718,645
2051
-$1,718,645
$0
$0
$0
0.00
$0
$1,718,645
$0
$0
$0
$0
Totals
$34,169,526
$94,303,702
$0
-$18,588,720
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-23..
Town of Okotoks
Page 33
Schedule A - Off-Site Levies Background Report 2026
Water Storage Levy
25-YEAR WINDOW
Year
Off-Site Levy
Fund Balance
(Beginning of
Year)
Expenditures
Assumed
Annual Growth
(Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus
(Deficit)
Annual Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
$0
$3,510,019
18.48
$19,566
$108,452
-$3,401,567
$0
-$152,934
-$3,554,501
2027
-$3,554,501
$2,732,156
28.58
$19,958
$279,570
-$6,007,088
$0
-$270,079
-$6,277,166
2028
-$6,277,166
$2,108,202
28.58
$20,357
$490,260
-$7,895,108
$0
-$354,964
-$8,250,073
2029
-$8,250,073
$1,142,710
28.58
$20,764
$580,726
-$8,812,056
$0
-$396,190
-$9,208,246
2030
-$9,208,246
$1,171,277
28.58
$21,179
$592,340
-$9,787,183
$0
-$440,032
-$10,227,215
2031
-$10,227,215
$0
28.58
$21,603
$604,187
-$9,623,028
$0
-$432,651
-$10,055,679
2032
-$10,055,679
$0
28.58
$22,035
$616,271
-$9,439,408
$0
-$424,396
-$9,863,804
2033
-$9,863,804
$0
28.58
$22,476
$628,596
-$9,235,207
$0
-$415,215
-$9,650,422
2034
-$9,650,422
$0
28.58
$22,925
$641,168
-$9,009,254
$0
-$405,056
-$9,414,310
2035
-$9,414,310
$0
28.58
$23,384
$653,992
-$8,760,318
$0
-$393,864
-$9,154,182
2036
-$9,154,182
$0
28.58
$23,851
$667,072
-$8,487,111
$0
-$381,581
-$8,868,691
2037
-$8,868,691
$0
28.58
$24,328
$680,413
-$8,188,278
$0
-$368,145
-$8,556,423
2038
-$8,556,423
$0
28.58
$24,815
$694,021
-$7,862,402
$0
-$353,494
-$8,215,896
2039
-$8,215,896
$0
28.58
$25,311
$707,902
-$7,507,994
$0
-$337,559
-$7,845,554
2040
-$7,845,554
$0
28.58
$25,817
$722,060
-$7,123,494
$0
-$320,272
-$7,443,766
2041
-$7,443,766
$0
28.58
$26,334
$736,501
-$6,707,265
$0
-$301,559
-$7,008,824
2042
-$7,008,824
$0
28.58
$26,860
$751,231
-$6,257,593
$0
-$281,341
-$6,538,934
2043
-$6,538,934
$0
28.58
$27,398
$766,256
-$5,772,679
$0
-$259,540
-$6,032,219
2044
-$6,032,219
$0
28.58
$27,946
$781,581
-$5,250,638
$0
-$236,069
-$5,486,707
2045
-$5,486,707
$0
28.58
$28,504
$797,212
-$4,689,494
$0
-$210,840
-$4,900,334
2046
-$4,900,334
$0
28.58
$29,075
$813,156
-$4,087,178
$0
-$183,760
-$4,270,937
2047
-$4,270,937
$0
28.58
$29,656
$829,420
-$3,441,517
$0
-$154,731
-$3,596,248
2048
-$3,596,248
$0
28.58
$30,249
$846,008
-$2,750,240
$0
-$123,651
-$2,873,891
2049
-$2,873,891
$0
28.58
$30,854
$862,928
-$2,010,963
$0
-$90,413
-$2,101,376
2050
-$2,101,376
$0
28.58
$31,471
$880,187
-$1,221,189
$0
-$54,905
-$1,276,094
2051
-$1,276,094
$0
10.10
$32,101
$719,863
-$556,231
$0
-$25,008
-$581,239
2052
-$581,239
$0
0.00
$0
$457,083
-$124,156
$0
-$5,582
-$129,738
2053
-$129,738
$0
0.00
$0
$129,738
$0
$0
$0
$0
Totals
$10,664,364
$18,038,192
$0
-$7,373,828
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-
23..
Town of Okotoks
Page 34
Schedule A - Off-Site Levies Background Report 2026
Water Distribution Levy
25-YEAR WINDOW
Year
Off-Site Levy Fund
Balance (Beginning
of Year)
Expenditures
Assumed Annual
Growth (Ha)
Levy Rate
Anticipated Annual
Fee Revenue1
Annual
Cumulative
Surplus (Deficit)
Annual
Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy
Fund Balance
(End of Year)
2026
-$1,389,326
$50,000
18.48
$3,445
$354,640
-$1,084,687
$0
-$48,768
-$1,133,454
2027
-$1,133,454
$0
28.58
$3,513
$307,153
-$826,301
$0
-$37,151
-$863,452
2028
-$863,452
$0
28.58
$3,584
$86,307
-$777,145
$0
-$34,940
-$812,085
2029
-$812,085
$0
28.58
$3,655
$102,233
-$709,853
$0
-$31,915
-$741,768
2030
-$741,768
$1,085,473
28.58
$3,728
$104,277
-$1,722,964
$0
-$77,464
-$1,800,428
2031
-$1,800,428
$0
28.58
$3,803
$106,363
-$1,694,065
$0
-$76,165
-$1,770,230
2032
-$1,770,230
$0
28.58
$3,879
$108,490
-$1,661,740
$0
-$74,712
-$1,736,452
2033
-$1,736,452
$0
28.58
$3,957
$110,660
-$1,625,792
$0
-$73,096
-$1,698,888
2034
-$1,698,888
$0
28.58
$4,036
$112,873
-$1,586,015
$0
-$71,307
-$1,657,322
2035
-$1,657,322
$0
28.58
$4,117
$115,131
-$1,542,191
$0
-$69,337
-$1,611,528
2036
-$1,611,528
$0
28.58
$4,199
$117,433
-$1,494,095
$0
-$67,175
-$1,561,270
2037
-$1,561,270
$0
28.58
$4,283
$119,782
-$1,441,488
$0
-$64,809
-$1,506,297
2038
-$1,506,297
$0
28.58
$4,368
$122,177
-$1,384,120
$0
-$62,230
-$1,446,350
2039
-$1,446,350
$0
28.58
$4,456
$124,621
-$1,321,729
$0
-$59,425
-$1,381,154
2040
-$1,381,154
$0
28.58
$4,545
$127,113
-$1,254,040
$0
-$56,382
-$1,310,422
2041
-$1,310,422
$0
28.58
$4,636
$129,656
-$1,180,766
$0
-$53,087
-$1,233,853
2042
-$1,233,853
$0
28.58
$4,729
$132,249
-$1,101,604
$0
-$49,528
-$1,151,133
2043
-$1,151,133
$0
28.58
$4,823
$134,894
-$1,016,239
$0
-$45,690
-$1,061,929
2044
-$1,061,929
$0
28.58
$4,920
$137,592
-$924,337
$0
-$41,558
-$965,895
2045
-$965,895
$0
28.58
$5,018
$140,344
-$825,552
$0
-$37,117
-$862,669
2046
-$862,669
$0
28.58
$5,118
$143,150
-$719,518
$0
-$32,350
-$751,868
2047
-$751,868
$0
28.58
$5,221
$146,013
-$605,855
$0
-$27,239
-$633,094
2048
-$633,094
$0
28.58
$5,325
$148,934
-$484,160
$0
-$21,768
-$505,928
2049
-$505,928
$0
28.58
$5,432
$151,912
-$354,016
$0
-$15,917
-$369,932
2050
-$369,932
$0
28.58
$5,540
$154,951
-$214,982
$0
-$9,666
-$224,647
2051
-$224,647
$0
10.10
$5,651
$126,727
-$97,920
$0
-$4,403
-$102,323
2052
-$102,323
$0
0.00
$0
$80,466
-$21,857
$0
-$983
-$22,839
2053
-$22,839
$0
0.00
$0
$22,839
$0
$0
$0
$0
Totals
$1,135,473
$3,768,979
$0
-$1,244,179
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-
23..
Town of Okotoks
Page 35
Schedule A - Off-Site Levies Background Report 2026
Transportation Levy
25-YEAR WINDOW
Year
Off-Site Levy Fund
Balance (Beginning
of Year)
Expenditures
Assumed
Annual
Growth
(Ha)
Levy Rate
Anticipated Annual
Fee Revenue1
Annual Cumulative
Surplus (Deficit)
Annual Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
-$575,007
$107,592
18.48
$27,840
$2,394,337
$1,711,738
$45,772
$0
$1,757,510
2027
$1,757,510
$804,220
28.58
$28,397
$2,119,687
$3,072,976
$82,171
$0
$3,155,148
2028
$3,155,148
$736,722
28.58
$28,965
$697,563
$3,115,988
$83,322
$0
$3,199,309
2029
$3,199,309
$465,119
28.58
$29,544
$826,282
$3,560,472
$95,207
$0
$3,655,679
2030
$3,655,679
$476,747
28.58
$30,135
$842,807
$4,021,739
$107,541
$0
$4,129,280
2031
$4,129,280
$200,673
28.58
$30,737
$859,663
$4,788,270
$128,038
$0
$4,916,309
2032
$4,916,309
$205,690
28.58
$31,352
$876,857
$5,587,475
$149,409
$0
$5,736,884
2033
$5,736,884
$210,832
28.58
$31,979
$894,394
$6,420,446
$171,683
$0
$6,592,129
2034
$6,592,129
$216,103
28.58
$32,619
$912,282
$7,288,307
$194,889
$0
$7,483,197
2035
$7,483,197
$221,506
28.58
$33,271
$930,527
$8,192,218
$219,060
$0
$8,411,278
2036
$8,411,278
$2,217,566
28.58
$33,937
$949,138
$7,142,850
$191,000
$0
$7,333,850
2037
$7,333,850
$2,273,005
28.58
$34,615
$968,121
$6,028,966
$161,215
$0
$6,190,180
2038
$6,190,180
$2,329,830
28.58
$35,308
$987,483
$4,847,833
$129,631
$0
$4,977,464
2039
$4,977,464
$2,388,076
28.58
$36,014
$1,007,233
$3,596,620
$96,174
$0
$3,692,794
2040
$3,692,794
$2,835,816
28.58
$36,734
$1,027,377
$1,884,355
$50,388
$0
$1,934,743
2041
$1,934,743
$2,906,712
28.58
$37,469
$1,047,925
$75,956
$2,031
$0
$77,987
2042
$77,987
$2,626,351
28.58
$38,218
$1,068,883
-$1,479,481
$0
-$66,517
-$1,545,998
2043
-$1,545,998
$2,635,989
28.58
$38,982
$1,090,261
-$3,091,726
$0
-$139,004
-$3,230,730
2044
-$3,230,730
$2,701,889
28.58
$39,762
$1,112,066
-$4,820,553
$0
-$216,732
-$5,037,285
2045
-$5,037,285
$2,769,436
28.58
$40,557
$1,134,308
-$6,672,413
$0
-$299,992
-$6,972,405
2046
-$6,972,405
$0
28.58
$41,369
$1,156,994
-$5,815,411
$0
-$261,461
-$6,076,872
2047
-$6,076,872
$0
28.58
$42,196
$1,180,134
-$4,896,738
$0
-$220,157
-$5,116,896
2048
-$5,116,896
$0
28.58
$43,040
$1,203,736
-$3,913,159
$0
-$175,936
-$4,089,095
2049
-$4,089,095
$0
28.58
$43,901
$1,227,811
-$2,861,284
$0
-$128,643
-$2,989,927
2050
-$2,989,927
$0
28.58
$44,779
$1,252,367
-$1,737,560
$0
-$78,121
-$1,815,681
2051
-$1,815,681
$0
10.10
$45,674
$1,024,252
-$791,429
$0
-$35,583
-$827,012
2052
-$827,012
$0
0.00
$0
$650,357
-$176,655
$0
-$7,942
-$184,597
2053
-$184,597
$0
0.00
$0
$184,597
$0
$0
$0
$0
Totals
$29,329,876
$29,627,441
$1,907,530
-$1,630,088
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-
23..
Town of Okotoks
Page 36
Schedule A - Off-Site Levies Background Report 2026
Transportation Levy - Oversized Portion
25-YEAR WINDOW
Year
Off-Site Levy
Fund Balance
(Beginning of
Year)
Expenditures
Assumed
Annual Growth
(Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus (Deficit)
Annual Interest
Earned
Annual
Borrowing
Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
$0
$0
18.48
$46,334
$256,818
$256,818
$256,818
2027
$256,818
$3,063,985
28.58
$47,260
$662,028
-$2,145,140
-$2,145,140
2028
-$2,145,140
$3,140,585
28.58
$48,205
$1,160,947
-$4,124,777
-$4,124,777
2029
-$4,124,777
$0
28.58
$49,170
$1,375,174
-$2,749,604
-$2,749,604
2030
-$2,749,604
$0
28.58
$50,153
$1,402,677
-$1,346,927
-$1,346,927
2031
-$1,346,927
$0
28.58
$51,156
$1,430,731
$83,804
$83,804
2032
$83,804
$0
28.58
$52,179
$1,459,345
$1,543,149
$1,543,149
2033
$1,543,149
$0
28.58
$53,223
$1,488,532
$3,031,681
$3,031,681
2034
$3,031,681
$0
28.58
$54,287
$1,518,303
$4,549,984
$4,549,984
2035
$4,549,984
$6,671,032
28.58
$55,373
$1,548,669
-$572,380
-$572,380
2036
-$572,380
$6,837,808
28.58
$56,480
$1,579,642
-$5,830,546
-$5,830,546
2037
-$5,830,546
$0
28.58
$57,610
$1,611,235
-$4,219,311
-$4,219,311
2038
-$4,219,311
$0
28.58
$58,762
$1,643,460
-$2,575,851
-$2,575,851
2039
-$2,575,851
$0
28.58
$59,937
$1,676,329
-$899,522
-$899,522
2040
-$899,522
$0
28.58
$61,136
$1,709,855
$810,333
$810,333
2041
$810,333
$0
28.58
$62,359
$1,744,053
$2,554,386
$2,554,386
2042
$2,554,386
$1,479,188
28.58
$63,606
$1,778,934
$2,854,131
$2,854,131
2043
$2,854,131
$1,516,168
28.58
$64,878
$1,814,512
$3,152,476
$3,152,476
2044
$3,152,476
$0
28.58
$66,176
$1,850,803
$5,003,278
$5,003,278
2045
$5,003,278
$0
28.58
$67,499
$1,887,819
$6,891,097
$6,891,097
2046
$6,891,097
$0
28.58
$68,849
$1,925,575
$8,816,672
$8,816,672
2047
$8,816,672
$5,624,666
28.58
$70,226
$1,964,086
$5,156,093
$5,156,093
2048
$5,156,093
$5,765,282
28.58
$71,631
$2,003,368
$1,394,178
$1,394,178
2049
$1,394,178
$0
28.58
$73,063
$2,043,436
$3,437,614
$3,437,614
2050
$3,437,614
$4,254,903
28.58
$74,525
$2,084,304
$1,267,015
$1,267,015
2051
$1,267,015
$4,361,275
10.10
$76,015
$1,704,653
-$1,389,607
-$1,389,607
2052
-$1,389,607
$0
0.00
$0
$1,082,384
-$307,223
-$307,223
2053
-$307,223
$0
0.00
$0
$307,223
$0
$0
Totals
$42,714,892
$42,714,892
$0
$0
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-23..
Town of Okotoks
Page 37
Schedule A - Off-Site Levies Background Report 2026
Recreation Levy
25-YEAR WINDOW
Year
Off-Site Levy
Fund Balance
(Beginning of
Year)
Expenditures
Assumed Annual
Growth (Ha)
Levy Rate
Anticipated
Annual Fee
Revenue1
Annual
Cumulative
Surplus (Deficit)
Annual Interest
Earned
Annual
Borrowing Costs
Off-Site Levy Fund
Balance (End of
Year)
2026
$2,749,536
$2,150,955
18.48
$77,055
$2,179,261
$2,777,842
$74,279
$0
$2,852,122
2027
$2,852,122
$0
28.58
$78,596
$2,450,890
$5,303,011
$141,803
$0
$5,444,814
2028
$5,444,814
$0
28.58
$80,168
$1,930,702
$7,375,515
$197,221
$0
$7,572,737
2029
$7,572,737
$8,064,828
28.58
$81,771
$2,286,968
$1,794,876
$47,995
$0
$1,842,871
2030
$1,842,871
$8,266,449
28.58
$83,406
$2,332,708
-$4,090,870
$0
-$183,926
-$4,274,796
2031
-$4,274,796
$8,473,110
28.58
$85,075
$2,379,362
-$10,368,545
$0
-$466,170
-$10,834,714
2032
-$10,834,714
$0
28.58
$86,776
$2,426,949
-$8,407,765
$0
-$378,013
-$8,785,779
2033
-$8,785,779
$8,309,361
28.58
$88,512
$2,475,488
-$14,619,652
$0
-$657,300
-$15,276,951
2034
-$15,276,951
$8,517,095
28.58
$90,282
$2,524,998
-$21,269,048
$0
-$956,256
-$22,225,305
2035
-$22,225,305
$0
28.58
$92,087
$2,575,498
-$19,649,807
$0
-$883,455
-$20,533,263
2036
-$20,533,263
$0
28.58
$93,929
$2,627,008
-$17,906,255
$0
-$805,065
-$18,711,320
2037
-$18,711,320
$0
28.58
$95,808
$2,679,548
-$16,031,773
$0
-$720,788
-$16,752,561
2038
-$16,752,561
$0
28.58
$97,724
$2,733,139
-$14,019,422
$0
-$630,313
-$14,649,736
2039
-$14,649,736
$0
28.58
$99,678
$2,787,801
-$11,861,934
$0
-$533,313
-$12,395,247
2040
-$12,395,247
$0
28.58
$101,672
$2,843,557
-$9,551,689
$0
-$429,444
-$9,981,133
2041
-$9,981,133
$0
28.58
$103,705
$2,900,429
-$7,080,705
$0
-$318,348
-$7,399,053
2042
-$7,399,053
$0
28.58
$105,779
$2,958,437
-$4,440,616
$0
-$199,650
-$4,640,266
2043
-$4,640,266
$0
13.52
$107,895
$2,530,051
-$2,110,216
$0
-$94,875
-$2,205,091
2044
-$2,205,091
$0
0.00
$0
$1,646,808
-$558,282
$0
-$25,100
-$583,383
2045
-$583,383
$0
0.00
$0
$583,383
$0
$0
$0
$0
Totals
$43,781,799
$47,852,982
$461,298
-$7,282,017
1Due to payment timing, anticipated annual fee revenue includes revenue received in 2025 and beyond from agreements executed prior to 2026. Note agreements executed in 2025 are based on rates and payments timing in Bylaw 06-23..
Town of Okotoks
Page 38
Schedule A - Off-Site Levies Background Report 2026
Schedule A
APPENDIX C: Servicing Figures
Town of Okotoks
Page 39
Schedule A - Off-Site Levies Background Report 2026
Town of Okotoks
Page 40
Schedule A - Off-Site Levies Background Report 2026
Town of Okotoks
Page 41
Schedule A - Off-Site Levies Background Report 2026
Town of Okotoks
Page 42
Schedule A - Off-Site Levies Background Report 2026
Town of Okotoks
Page 43
Schedule A - Off-Site Levies Background Report 2026
Schedule A
APPENDIX D: Debenture Schedules
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Schedule A
APPENDIX E: Project Summary Sheet
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Schedule A
APPENDIX F: Transportation Allocation Of
Benefit
Town of Okotoks
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Transportation Infrastructure Allocation of Benefit
Area
Ha
Total Town Boundary
3,906.9
Greenfield Area (Levied and Unlevied)
2,113.7
Greenfield Area (Levied)
173.2
Greenfield Area (Levied and/or Exempt)
180.0
Allocation of Benefit
Ha
Greenfield Infrastructure
Greenfield Area (Levied and Exempt)
180.0
Greenfield Area
2,113.7
Allocation to Growth
91.5%
Allocation to Existing
8.5%
Shared Infrastructure
Greenfield Area (Levied and Unlevied)
2,113.7
LESS Greenfield Area (Levied)
173.2
Greenfield Area (Unlevied)
1,940.5
Total Town Boundary
3,906.9
Allocation to Growth
50.3%
Allocation to Existing
49.7%
Town of Okotoks
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Schedule A
APPENDIX G: Oversizing Methodology
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Oversizing Methodology - Sanitary Sewer
Sanitar sewer infrastructure is consided "oversized" when the the internal diameter of the
sanitary sewer pipe exceeds 300 millimeters.
The oversized portion of eligible projects identified are carried in the Town's off-site levy program
as a mechanism for cost recovery of the front-ender. As development occurs (i.e. subdivision
endorsement or Development Permit release) levies will be collected for the oversized portion of
growth-related infrastructure.
Given the nature of the infrastructure, the cost recovery program is assumed to be applied
Town-wide. All development will contribute to the oversized infrastructure.
If a project is identified as eligible under the criteria outlined above, and front-ended by a
developer the steps to recovering include:
1.
The Developer must submit detailed cost calculations and all supporting documentation
to the Town of Okotoks for reimbursement.
2. Upon approval by the Town, the Developer may then issue an official invoice along with
the cost calculations and all supporting documentation.
3. The Developer will be reimbursed with collections from the sanitary sewer oversizing levy
fund on a first in first out basis.
4. Reimbursement amounts will be based on the most current City of Calgary Development
Agreement rates and reflect the difference in the City of Calgary Development
Agreement Rate of the infrastructure installed relative to the 300mm rate.
Oversizing Methodology - Watermains
Watermains are considered "oversized" when the internal diameter of the water pipe exceeds
300 millimeters.
The oversized portion of eligible projects identified are carried in the Town's off-site levy program
as a mechanism for cost recovery of the front-ender. As development occurs (i.e. subdivision
endorsement or Development Permit release) levies will be collected for the oversized portion of
growth-related infrastructure.
Given the nature of the infrastructure, the cost recovery program is assumed to be applied
Town-wide. All development will contribute to the oversized infrastructure.
If a project is identified as eligible under the criteria outlined above, the steps to recovering will
be the same as sanitary sewer oversize.
Oversizing Methodology - Transportation
Road infrastructure is considered "oversized" when a road located in a greenfield area is
classified as an Arterial Road. This includes arterials four lanes and above. Arterial to arterial
intersection improvements are also eligible.
Collector roadways are the responsibility of the local developer as they provide direct benefit to
adjacent properties. As such, the funding and construction of collectors is the requirement of
local or boundary developers. The difference between the collector and arterial standards in
greenfield areas is considered the "oversized" portion and captured within the Town's off-site
levy program.
To determine the overall costs of the arterial road, the Town will utilize a functional, and/or more
detailed design cost estimates. To determine the oversized portion to be included in the off-site
levy, the difference between the arterial cost estimate, and the lineal meter unit price for
collectors in accordance with the 2026 City of Calgary Development Agreement will be used.
Given the nature of the infrastructure, the cost recovery program is assumed to be applied
Town-wide. All development will contribute to the oversize collections.
If a project is identified as eligible under the criteria outlined above, the steps to recovering will
be the same as sanitary oversize.
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ARTERIAL CORRIDER FUNDING
APPROACH
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ARTERIAL CORRIDOR LAND DEDICATION
/
ACQUISITION APPROACH