Bylaw C-1383-25, Off-Site Levy Bylaw (City of Spruce Grove) — full text, Spruce Grove, Alberta

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UNCERTIFIED COPY Page 1 of 7 THE CITY OF SPRUCE GROVE BYLAW C-1383-25 OFF-SITE LEVY BYLAW WHEREAS, pursuant to section 648 of the Municipal Government Act, RSA, 2000, cM- 26, and amendments thereto a council may pass a bylaw for the imposition and payment of Off-Site Levies in respect of land that is to be developed or subdivided; AND WHEREAS, Council deems it necessary and expedient to collect Off-Site Levies to pay for the capital cost of infrastructure required to service the Growth of the City; AND WHEREAS, the City has engaged in consultation with landowners and representatives of the development industry to address and define existing and future infrastructure required for Growth of the City and the allocation of the capital costs of such infrastructure; AND WHEREAS, Council has received the City of Spruce Grove: Off-Site Levy 2025 Annual Report for 2024 Development Year , which sets out a fair and equitable calculation of Off-Site Levies in accordance with the Municipal Government Act and the Off-Site Levies Regulation; AND WHEREAS, Council has advertised its intention to consider the enactment of this Bylaw pursuant to the requirements of the Municipal Government Act; NOW THEREFORE, the Council for the City of Spruce Grove, duly assembled hereby enacts as follows: 1. BYLAW TITLE 1.1 This bylaw is called the "Off-Site Levy Bylaw". 2. DEFINITIONS 2.1 "Act" means the Municipal Government Act, RSA 2000 cM-26, as amended. 2.2 "City" means the municipal corporation of the City of Spruce Grove in the Province of Alberta. 2.3 "City Manager" means the administrative head of the City of Spruce Grove. UNCERTIFIED COPY Bylaw C-1383-25 Page 2 of 7 2.4 "Council" means the Council of the City of Spruce Grove elected pursuant to the Local Authorities Election Act, RSA 2000 cL-21, as amended. 2.5 "Developable Land" means all land within the Development Area; (a) upon which Development takes place after the date of enactment of this bylaw; or (b) for which Subdivision approval is obtained after the date of enactment of this bylaw; but excludes: (a) all Developed Land; and (b) all land designated as: (i) Environmental Reserve; (ii) School Reserve; (iii) Municipal Reserve; or (iv) Arterial road right of way. 2.6 "Developed Land" means land that has been subject to Development or a Subdivision prior to the date this bylaw comes into force, and in respect of which Off-Site Levies for the same category of infrastructure have been imposed and collected. 2.7 "Development" means "development" as defined in section 616(b) of Act. 2.8 "Development Agreement" means "agreement" as referred to in ss. 650 and 655 of the Act. 2.9 "Development Area" includes the area of land within the municipal boundaries of the City identified in Schedule "A" to this bylaw. 2.10 "Growth" means; (a) the creation of new Lots through Subdivision; and (b) the occurrence of Development. UNCERTIFIED COPY Bylaw C-1383-25 Page 3 of 7 2.11 "Lot" means "lot" as defined in section 616(m) of the Act. 2.12 "Off-Site Infrastructure" means those components and projects referred to in the Report, in relation to water facilities, sanitary sewer facilities, roads and related transportation infrastructure, recreation, library and fire to be paid for in whole or in part by Off-Site Levies under this bylaw. 2.13 "Off-Site Levies" means the off-site levies imposed pursuant to this bylaw. 2.14 "Off-Site Levies Regulation" means the Off-Site Levies Regulation, Alberta Regulation 187/2017, as amended. 2.15 "Report" means the City of Spruce Grove: Off-Site Levy 2025 Annual Report for 2024 Development Year rates review, attached as Schedule "B" to this bylaw. 2.16 "Subdivision" means "subdivision" as defined in section 616(ee) the Act. 3. OBJECT OF LEVY 3.1 The object of the Off-Site Levies is to provide funds to pay for all or part of the capital costs of the Off-Site Infrastructure required for Growth, as determined in the Report. 4. ESTABLISHMENT AND IMPOSITION OF OFF-SITE LEVIES 4.1 The Off-Site Levies are hereby established and imposed in respect of all Developable Land as outlined in Schedule "A" in the map and on the basis set out in the Report attached as Schedule "B" and hereby made part of this bylaw. 4.2 The amount of the Off-Site Levies imposed is as calculated in the Report. 4.3 The Off-Site Levies will be assessed on all Developable Land on a per hectare basis. 4.4 Subject to this bylaw, the obligation to pay the Off-Site Levies shall be a condition imposed on the Development Permit for Development of Developable Land, and the Subdivision approval for Subdivision of UNCERTIFIED COPY Bylaw C-1383-25 Page 4 of 7 Developable Land to enter into a Development Agreement which provides for payment of the Off-Site Levies. 4.5 Payment of the Off-Site Levies imposed under this bylaw is due as outlined in the Development Agreement. 5. AUTHORITY OF THE GENERAL MANAGER OF SUSTAINABLE GROWTH AND DEVELOPMENT SERVICES 5.1 The General Manager of Sustainable Growth and Development Services is delegated the authority to enforce and administer this bylaw, including, but not limited to the authority to: (a) enter into Development Agreements on behalf of the City with respect to, among other things, the collection of Off-Site Levies; (b) defer or waive collection of Off-Site Levies imposed pursuant to this bylaw; and (c) delegate the authority to enforce and administer this bylaw to another employee of the City. 6. DEVELOPMENT AGREEMENT 6.1 Council may, from time to time, adopt policies or guidelines for the assistance and direction of the City Manager in determining which Development and Subdivision applications require a Development Agreement. 6.2 Where it is determined that a Development Agreement is appropriate for any application for Development or Subdivision, the developer or the owner, as the case may be, shall enter into a Development Agreement with the City that provides for the payment of Off-Site Levies in accordance with this bylaw or that provides for the deferred payment of Off-Site Levies, in which case the Development Agreement shall require security for the payment of the deferred Off-Site Levies. UNCERTIFIED COPY Bylaw C-1383-25 Page 5 of 7 7. ANNUAL REPORT 7.1 The City Manager shall provide an annual report to Council regarding the Off-Site Levies imposed under this bylaw, including: (a) Off-Site Infrastructure constructed during the previous calendar year; (b) construction costs of Off-Site Infrastructure constructed in the previous calendar year; (c) estimated construction costs for Off-Site Infrastructure yet to be constructed and an explanation as to any adjustments to the estimates since the previous annual report; (d) amount collected in Off-Site Levies; and (e) specifics of total value of Off-Site Levies being held by City and yet to be expended on Off-Site Infrastructure, interest earned, and commitments for future expenditures of such monies. 8. ACCOUNTING 8.1 All funds collected pursuant to this bylaw shall be accounted for in a special fund for each category of infrastructure and expended only as permitted under the Act. 9. REVIEW 9.1 The City shall review the rates for Off-Site Levies annually and, if required, shall amend this bylaw accordingly to update the rates for Off-Site Levies. 10. GENERAL 10.1 Nothing in this bylaw precludes the City from: (a) imposing further or different levies, duly enacted by bylaw, on any portion of the Developable Lands in respect of which the City has not collected Off-Site Levies for that category of Off-Site Infrastructure; UNCERTIFIED COPY Bylaw C-1383-25 Page 6 of 7 (b) deferring collection of Off-Site Levies on any portion of Developable Lands, including requiring security for the payment of such deferred Off-Site Levies; or (c) reducing or forgiving payment of the Off-Site Levies required pursuant to this bylaw, or otherwise providing for credits for other Off-Site Infrastructure or oversize infrastructure constructed by a developer in calculating and/or collecting the Off-Site Levies that become payable pursuant to this bylaw. 11. TRANSITION 11.1 This bylaw applies to: (a) any Subdivision where the date of Subdivision approval occurs on or after the date this bylaw comes into force; and (b) any Development where the date of issuance of a development permit occurs on or after the date this bylaw comes into force. 11.2 Development Agreements entered into prior to the enactment of this bylaw shall remain valid and in effect. 11.3 Any Off-Site Levies payable under a Development Agreement entered into prior to the enactment of this bylaw, are confirmed and shall continue to be payable notwithstanding the repeal of the previous Off-Site Levy bylaw. 12. SEVERABILITY 12.1 Every provision of this bylaw is independent of all other provisions and if any provision is declared invalid by a Court, then the invalid provisions shall be severed and the remainder provisions shall remain valid and enforceable. 13. EFFECTIVE DATE 13.1 This bylaw shall come into force and effect when it receives third reading and is duly signed. UNCERTIFIED COPY Bylaw C-1383-25 Page 7 of 7 14. REPEAL OF BYLAW C-1217-22 14.1 Bylaw C-1217-22, and all associated amendments, are hereby repealed. First Reading Carried Second Reading Carried Third Reading Carried Date Signed 24 March 2025 14 April 2025 14 April 2025 14 April 2025 ______________________________ Mayor ______________________________ City Clerk UNCERTIFIED COPY WES T VIEW CR E S TOWNSHIP RD 532 MCLEOD AVE HULL W YND AR TH U R WAY CENTURY RD WOODSIDE CRES YELLOWHEAD RD GRO VEDR VIVIAN WAY PIONEER RD FIFTH AVE BR OOKSIDE AVE SCHRAM ST D E E RFIELD PL JESPER SEN AVE D EER PARKWAY DE E RPAR K B L V D BROOK W O OD DR LONGVIEW PL HEATH E R GLEN C RES FIEL D S TONE C R ES MELTON AVE SIL VERLEAF CREEK S IDEWAY VILLAGE RD SUNSET BLVD SP R U C E G L E N ASHTO N G A TE CALISTA WAY GREYS T ONE CL WILLOW ST SAGE CRES LONGVIEW DR MAR M OT AVE HAR VESTRIDGED R MADISO N ST DALTON LINK HWY 16A G O E B E L DR SPRINGBROOK WYND HARTWICK LOOP ADELAIDE CT W E STTERRACE HORIZON LINK LAMPL I G HT BAY HARV EST PT GOLDEN SPIKE RD RAILWAY A VE BELMO N T CRES BROOKWOOD PL VICTORIA BAY MOBILE CITY ESTATES HICKORY TRAIL HEWITTCIRCLE GARNEAU GATE 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CAMPSITE ROAD G R O A T DR W OO D HA V ENDR M ANITO BAW A Y WESTGLEN CRES LANSING CL MEADOWVIEW CT ME ADO W L A N D CR ES M APLE ST BEECHMONT AVE DANFIELD CT HAMILTON CT THE PAL I S A DES BLAIRMORE PL PENN PL MADISON CRES DEER PARK CRES DAR B Y C R ES S P R INGWOOD WAY DANFIELD PL KENTO N WOODSLANE H A R T W I C K L O O P GREE NWOODDR ALBERTA AVE SP RUCERIDG EDR H A R T W ICK WAY W ELLINGT O N CR E S GROVE M E A D O W DR GILMORE WAY HA Z E L WOOD L A N E OSWALD DR PIONEER RD VICTORIA AVE HWY 16A COLLINGWOOD AVE LAKEW OOD DR HA N E YC T AU R EA B A Y WINCHESTER AVE MCLEOD AVE HUN TING TON DR NELSON DR G R EYSTONE CRES SPRUCEVILLAGEDRW L INKS I D E P L GOLDEN SPIKE RD DILLWORTH CRES A N DREW S CRES LEYLAND W A Y S ASKATCHEWAN AVE LIN KSIDEBLVD GARNEAU LINK MICA LINK TILIA PL WINDSOR ST WES T COVE ST LINCOL N GATE CENTURY RD LANDON C RES KINGST VIRGI N I ALOOP MANITOBA CT BREBNER PL WINDERMERE DR SHEP ST GREE N WOOD CL BELLEVILLE AVE BROOKSIDE CRES COMMERCE RD N STONESHIRE MANOR CENTURY CL DORCHESTER RD MARLIN ST MOHR AVE MOREL DR COMMERCE RD S HWY 16A COVELL COM W O ODGROVE B ENTO N ST C R EEK S I DE C L K IN G 'S L IN K MOHR AVE M A RLBO RO D R CENTURY RD KINGST L ANDSDO W N E DR K ING ST VIRGINIA AVE MANOR DR SOUTH AVENUE BRUNSWYCK CRES FAIRWA YDR LINKSVIEW PL HARTWICK WAY BRANTFORD ST CENTURY RD MCLEOD AVE ARB O U R P O I NT LINC O LN G R EEN ASPENGLEN CT AVER Y COVE GROVE ESTAT E S HUNT I NG T ON C RES ECC L ES C R E S GEOR GE ST G L A DS T O N E B E N D SPR UCERIDGERD LINDSA Y AVE MEADOWLAND W AY MERRILL ST PRESCOTT BLVD HARTWICK LOOP A S HB Y G AR D EN S LAM P L IGHT C OVE CALAHOO RD GUENETTE CRES LILAC BAY COPPERHAVEN DR SPRUC E G R O U S E CR ES MCLEOD AVE PROSPECT WAY WESTRIDGE CRES HILLDOWN S DR M EADOW V IEW LANDI N G GREENBURY BLVD TRIBUTE COM HWY16A H A WTHORNE LIFESTYLE C OMMUNITY VERONA CRES APPLEWOOD PT M EAD OWLINK COM MIL LGROVEDR VERONICA HILL BE E C H MONT CRE S LO N GVI E WCL AGRENA RD TAMARACK DR LAKE LANDDR PENN PL MCPHERSON AVE HAWTHORNE GATE DAWS O N CT MAR LB O RO DR WESTVIEW C R ES WAVERLEYCRE S HEWITT CIRCLE LI NK SIDECT HERON C RES JENNIFERHEILWAY MAINST HE M I N GWAY CRES DIAMOND AVE VANESSA AVE LINDEN ST S ARLINGT ON ST LILAC BAY SP R I NGHAVEN CL WOODSIDE CRES MCLEOD AVE WESTBOUR NE R D LEYLAND CL LINKS I DE C L SPR U CE G ARDENSCRES GREENBURY CL HIGHLANDS W A Y PRE S COTTCL LO N G V IEW C RE S LINTH O RPE RD MILLGROVE DR HARLE Y WAY MCLEODAVE GREEN B URY CRES HILLCRES T CT VENICE BLVD HE MI NG WA Y CRESCENT CRE E KSI DE WAY WESTWAY RD VOLET A CT MEA DO W LI N K CO M G R O AT C RES G REY STONE C R ES VEGA AVE BERKELEY ST JENNIFER HEIL WAY QUEEN ST CA L ED ON C R E S FENWYCK BLVD WEDGEWOOD AVE FAIR WAY PT CALAHOO RD GR E YS TONEDR HARVESTRIDGE DR HALE PL OATWAY ST LANDSDOWNE CL DEERPAR K DR SPRING GATE SPRINGFIELD CRESCENT MOBILE CITY ESTATES SPRUCE RIDGE PR OSP ECT PL D EE R PARK P T DIAM OND AVE VAUGHN AVE WESTBEND ST 11 2 3 1 5 6 7 8 9 10 4 Proposed Off-site Levy Areas for 2023 ³ 500 0 500 1,000 1,500 Meters Date: 2022-04-06 Coordinate System: NAD 1983 3TM 114 Datum: North American 1983 Units: Meter Project: Engineering_Master Layout: Proposed Off-site Levy Area for 2023 UNCERTIFIED COPY OFF-SITE LEVY 2025 ANNUAL REPORT for 2024 Development Year City of Spruce Grove Rae-Lynne Spila, P.Eng. Municipal Engineer UNCERTIFIED COPY 1 TABLE OF CONTENTS 1 INTRODUCTION_____________________________________________ 3 1.1 Bylaw C-1383-25 ____________________________________________________ 3 1.2 Methodology ________________________________________________________ 3 2 OFF-SITE LEVY DEVELOPMENT LANDS AND STAGING ___________ 4 2.1 Development Staging _________________________________________________ 6 3 WATER OFF-SITE INFRASTRUCTURE __________________________ 7 3.1 Water Off-Site Infrastructure Costs ______________________________________ 7 3.2 Water Off-site Infrastructure Staging _____________________________________ 8 3.3 Water Off-Site Infrastructure Benefitting Parties ____________________________ 8 3.4 Existing Receipts and Adjusted Levy Cost - Water __________________________ 9 3.5 Summary of Off-Site Levy Cost - Water __________________________________ 10 3.6 Benefitting Areas - Water _____________________________________________ 11 3.7 Account Balance - Water _____________________________________________ 11 4 SANITARY OFF-SITE INFRASTRUCTURE ______________________ 13 4.1 Sanitary Off-Site Infrastructure Costs ___________________________________ 13 4.2 Sanitary Off-Site Infrastructure Staging __________________________________ 14 4.3 Sanitary Off-Site Infrastructure Benefitting Parties _________________________ 14 4.4 Existing Receipts and Adjusted Levy Cost - Sanitary _______________________ 15 4.5 Summary of Off-Site Levy Cost - Sanitary ________________________________ 16 4.6 Benefitting Areas - Sanitary ___________________________________________ 17 4.7 Account Balance - Sanitary ___________________________________________ 17 5 TRANSPORTATION OFF-SITE INFRASTRUCTURE _______________ 19 5.1 Transportation Off-Site Infrastructure Costs ______________________________ 19 5.2 Transportation Off-Site Infrastructure Staging _____________________________ 20 ______________________________________________________________________ 21 5.3 Transportation Off-Site Infrastructure Benefitting Parties ____________________ 21 5.4 Existing Receipts and Adjusted Levy Cost - Transportation __________________ 22 5.5 Summary of Off-Site Levy Cost - Transportation ___________________________ 23 5.6 Benefitting Areas - Transportation ______________________________________ 24 5.7 Account Balance - Transportation ______________________________________ 25 UNCERTIFIED COPY 2 6 RECREATION OFF-SITE INFRASTRUCTURE ____________________ 27 6.1 Recreation Off-Site Infrastructure Costs _________________________________ 27 6.2 Recreation Off-site Infrastructure Staging ________________________________ 27 6.3 Recreation Off-Site Infrastructure Benefitting Parties _______________________ 28 6.4 Existing Receipts and Adjusted Levy Cost - Recreation _____________________ 29 6.5 Summary of Off-Site Levy Cost - Recreation ______________________________ 29 6.6 Benefitting Areas - Recreation _________________________________________ 30 6.7 Account Balance - Recreation _________________________________________ 30 7 LIBRARY OFF-SITE INFRASTRUCTURE ________________________ 32 7.1 Library Off-Site Infrastructure Costs _____________________________________ 32 7.2 Library Off-Site Infrastructure Staging ___________________________________ 32 7.3 Library Off-Site Infrastructure Benefitting Parties __________________________ 33 7.4 Existing Receipts and Adjusted Levy Cost - Library ________________________ 34 7.5 Summary of Off-Site Levy Cost - Library _________________________________ 34 7.6 Benefitting Areas - Library ____________________________________________ 35 7.7 Account Balance - Library ____________________________________________ 35 8 RATES ___________________________________________________ 37 UNCERTIFIED COPY 3 1 INTRODUCTION 1.1 Bylaw C-1383-25 The City of Spruce Grove enacted bylaw C-1383-25 in April 2025 (Off-Site Levy Bylaw) establishing off-site levy rates for transportation, water, sanitary sewer, recreation, and library off-site infrastructure. The Bylaw stipulates that in each calendar year, a report shall be provided to Council regarding the off-site levies imposed under this Bylaw, including: - Off-site infrastructure constructed during the previous calendar year. - Construction costs of off-site Infrastructure constructed in the previous calendar year. - Estimated costs for off-site infrastructure yet to be constructed and an explanation of any adjustments to the estimates since the previous report. - Amount collected in off-site levies; and - Specifics of the total off-site levies being held by the city and yet to be expended on off-site infrastructure, interest earned, and commitments for future expenditures of such monies. 1.2 Methodology City staff reviewed and amended the list of off-site projects, updated cost estimates for future projects, and input the actual costs for completed projects. The information contained in the bylaw was established up to October 31, 2024. This update treats information from 2023 and prior as actual. Information in 2024 and beyond is being treated as an estimate as the financial audit has not been completed yet. The City of Spruce Grove utilizes the CORVUS off-site levy model to manage off-site levy rates. These rates are not intended to stay static - they are based on assumptions and best available data at the time of modeling and are subject to change year over year. Should the information used in this report change it will be reflected in future model updates and rates will be adjusted accordingly. UNCERTIFIED COPY 4 2 OFF-SITE LEVY DEVELOPMENT LANDS AND STAGING The City of Spruce Grove is divided into 11 off-site levy areas, as shown in the map below. These areas account for the location of infrastructure basins containing all development lands within the City. The 11 off-site levy areas consider existing/planned infrastructure basins (transportation, water, sanitary, stormwater basins) as well as natural and manmade barriers (creeks, highways, etc.). Off-Site Levy Areas UNCERTIFIED COPY 5 The total net development area over the next 25 years, which is the amount of land available for development across all off-site levy areas, is approximately 787 net ha. (2022: ~892 ha) as outlined in the table below. In calculating net development area, only those lands remaining to be developed that have not previously paid off-site levies have been considered. Allowances have been made to net development area calculations for environmental reserves, municipal reserves, and arterial road right of way. Off-site Levy Net Development Areas UNCERTIFIED COPY 6 2.1 Development Staging A rate planning period of 25 years was used for this review. Of the 1500 net ha of development area available, it is estimated that 787 ha will develop during the next 25 years (100%). Anticipated development during the 25-year planning period is summarized in the table below. Anticipated Development During the 25 Year Rate Planning Period UNCERTIFIED COPY 7 3 WATER OFF-SITE INFRASTRUCTURE 3.1 Water Off-Site Infrastructure Costs In order to support future growth in the City, water off-site infrastructure is required. The model contains twelve water off-site infrastructure projects. The cost of this infrastructure is based upon: - Actual construction costs to the cut-off date, and - Debenture interest associated with the financing The total cost is approximately $23 million as outlined in the table below: Summary of Water Off-site Infrastructure Map of Water Off-site Infrastructure UNCERTIFIED COPY 8 3.2 Water Off-site Infrastructure Staging The timing of construction is used to determine the impact of inflation on cost, the impact of forecast account balances, and the estimate of financial oversizing. Some of the water off- site infrastructure outlined in this report has been completed. The existing account funds were not sufficient to fully pay for the construction of water infrastructure, requiring the City and developers to front-end projects. A front-ender is the party that constructs and pays for infrastructure that benefits other parties. To compensate parties for the capital they provide in front-ending off-site infrastructure construction, a 4.80% interest allowance has been charged to the account when it is forecast to be in negative balance. Further, a 3.07% interest credit has been provided to the account when it is forecast to be in a positive balance. The graph below outlines the forecast water levy account balances over the 25-year development period. 3.3 Water Off-Site Infrastructure Benefitting Parties The water off-site infrastructure previously outlined will benefit various parties to varying degrees. Four potential benefitting parties were identified: - City of Spruce Grove - a portion of water infrastructure that is required to service existing development. - Other Stakeholders - other parties (such as neighboring municipalities) that benefit from the infrastructure. - City of Spruce Grove future development (financial oversizing) - that portion of costs that benefits future development beyond the 25-year review period. $(8,000,000) $(7,000,000) $(6,000,000) $(5,000,000) $(4,000,000) $(3,000,000) $(2,000,000) $(1,000,000) $- $1,000,000 2025 2027 2029 2031 2033 2035 2037 2039 2041 2043 2045 2047 2049 $ Year Water Account Reserve Balance UNCERTIFIED COPY 9 - City of Spruce Grove future development - all growth-related infrastructure (i.e. levyable water infrastructure costs). The table below outlines the allocation of water off-site levy infrastructure costs to benefitting parties. Allocation of Water Off-Site Infrastructure to Benefitting Parties The allocation shown in the financial oversizing share column represents that portion of the cost that benefits development beyond the 25-year repayment period. Using the anticipated year of construction, costs beyond the 25-year allocation period are determined. For example, a project scheduled to be built in year 10 of the model will have 15 years' worth of its costs included in the current rates and the final 10 years of costs would be deferred. During each model update, this will be adjusted, and additional costs will be included in the new rates. 3.4 Existing Receipts and Adjusted Levy Cost - Water Prior to allocating costs to benefitting areas, existing off-site levy receipts collected from developers need to be considered in determining the residual/net costs to developers. The City collected $11.4 million in off-site levies prior to December 31, 2016 (the cut-off date established for bylaw C-1044-18). These levies have been allocated to the projects for which they were collected. For the period of January 1, 2017 to October 31, 2024, the City collected approximately $1.53 million, summarized in the table below. This results in a residual developer cost of roughly $7.4 million. UNCERTIFIED COPY 10 Water Off-Site Levy Funds Collected to Date 3.5 Summary of Off-Site Levy Cost - Water As shown in the figure below, the total cost for water infrastructure that forms the basis of the rate is approximately $7.4 million. The cost allocations to each benefitting party are based on the benefitting percentages shown in section 3.3. The off-site levy balance (due from developers) is allocated to various benefitting areas (as described in the next section). Total Water Off-Site Levy Costs Project Costs $20.3m Less Special Grants & Contributions $0.00m =Project Balance $20.3m =Future Development (OSL Share) $20.3m =Future Development "Financial Oversizing" $0.00m = Other share $0.00m =City Share $0.00m Less Levy Receipts: $12.9m Off-Site Balance $7.4m UNCERTIFIED COPY 11 3.6 Benefitting Areas - Water Net developer costs for each development have been allocated to multiple benefitting off-site levy areas (see table below). Allocations are denoted with a "1" below applicable areas numbers. Benefitting areas were determined by City staff and advisors. Benefitting Areas for Water Off-site Infrastructure 3.7 Account Balance - Water On October 31, 2024, the balance of the City's water account was $(1,643,854.15) as shown in the table below. 2024 interest impacts on the account were captured in alignment with the interest-earning and charging rates in effect at that time: CIBC Borrowing Rate = 4.80% CIBC YTM interest = 3.07% UNCERTIFIED COPY 12 Water Off-Site Levy Account Balance Notes: - ¼ year rule - expenditures are deemed to have been made in September of each year - ½ year rule - receipts are deemed to have been made in June of each year UNCERTIFIED COPY 13 4 SANITARY OFF-SITE INFRASTRUCTURE 4.1 Sanitary Off-Site Infrastructure Costs In order to support future growth in the City, sanitary off-site infrastructure is required. The model contains nine sanitary off-site infrastructure projects. The estimated cost of this infrastructure is based upon: - Actual construction costs to the cut-off date. - Debenture interest associated with the financing, and - Future cost estimates The total cost is approximately $29.99 million as outlined in the table below: Summary of Sanitary Off-Site Infrastructure Map of Sanitary Off-Site Infrastructure UNCERTIFIED COPY 14 4.2 Sanitary Off-Site Infrastructure Staging The timing of construction is used to determine the impact of inflation on cost, the impact of forecast account balances, and the estimate of financial oversizing. Sanitary off-site infrastructure will be constructed in a staged fashion over the 25-year development period. Existing account funds will not be sufficient to pay for the construction of sanitary infrastructure from time to time therefore front-ending of the infrastructure will be required. A front-ender is the party that constructs and pays for infrastructure that benefits other parties. To compensate parties for the capital they provide in front-ending off-site infrastructure construction, a 4.80% interest allowance has been charged to the account when it is forecast to be in negative balance. Further, a 3.07% interest credit has been provided to the account when it is forecast to be in a positive balance. The graph below outlines the forecast sanitary levy account balances over the 25-year development period. 4.3 Sanitary Off-Site Infrastructure Benefitting Parties The sanitary off-site infrastructure previously outlined will benefit various parties to varying degrees. Four potential benefitting parties were identified: - City of Spruce Grove - a portion of sanitary infrastructure that is required to service existing development. - Other Stakeholders - other parties (such as neighboring municipalities) that benefit from the infrastructure. - City of Spruce Grove future development (financial oversizing) - that portion of costs that benefit future development beyond the 25-year review period. $(9,000,000) $(8,000,000) $(7,000,000) $(6,000,000) $(5,000,000) $(4,000,000) $(3,000,000) $(2,000,000) $(1,000,000) $- 2025 2028 2031 2034 2037 2040 2043 2046 2049 $ Year Sanitary Account Reserve Balance UNCERTIFIED COPY 15 - City of Spruce Grove future development - all growth-related infrastructure (i.e. levyable sanitary infrastructure costs). The table below outlines the allocation of sanitary off-site levy infrastructure costs to benefitting parties. Allocation of Sanitary Off-Site Infrastructure to Benefitting Parties The allocation shown in the Financial Oversizing share column represents that portion of the cost that benefits development beyond the 25-year repayment period. Using the anticipated year of construction, costs beyond the 25-year allocation period are determined. During each model update, this will be adjusted, and additional costs will be included in the new rates. 4.4 Existing Receipts and Adjusted Levy Cost - Sanitary Prior to allocating costs to benefitting areas, existing off-site levy receipts collected from developers need to be considered in determining the residual/net costs to developers. The City collected $5.7 million in off-site levies prior to December 31, 2016 (the cut-off date established for bylaw C-1044-18). These levies have been allocated to the projects for which they were collected. For the period of January 1, 2017 to October 31, 2024, the City collected approximately $2.2 million, summarized in the table below. This results in a residual developer cost of $15.1 million. UNCERTIFIED COPY 16 Sanitary Off-Site Levy Funds Collected to Date 4.5 Summary of Off-Site Levy Cost - Sanitary As shown in the figure below, the total cost for sanitary infrastructure that forms the basis of the rate is approximately $15.1 million. The cost allocations to each benefitting party are based on the benefitting percentages shown in section 4.3. The off-site levy balance (due from developers) is allocated to various benefitting areas (as described in the next section). Total Sanitary Off-Site Levy Costs Project Costs $30.0m Less Special Grants & Contributions $1.2m =Project Balance $28.8m =Future Development (OSL Share) $23.0m =Future Development "Financial Oversizing" $5.8m = Other share $0.00m =City Share $0.00m Less Levy Receipts: $7.9m Off-Site Balance $15.1m UNCERTIFIED COPY 17 4.6 Benefitting Areas - Sanitary Net developer costs for each development have been allocated to multiple benefitting off-site levy areas (see table below). Allocations are denoted with a "1" below applicable areas numbers. Benefitting areas were determined by City staff and advisors. Benefitting Areas for Sanitary Off-Site Infrastructure 4.7 Account Balance - Sanitary On October 31, 2024, the balance of the City's sanitary account was $(6,651,060.89), as shown in the table below. 2024 interest impacts on the account were captured in alignment with the interest-earning and charging rates in effect at that time: CIBC Borrowing Rate = 4.80% CIBC YTM interest = 3.07% UNCERTIFIED COPY 18 Sanitary Off-Site Levy Account Balance Notes: - ¼ year rule - expenditures are deemed to have been made in September of each year - ½ year rule - receipts are deemed to have been made in June of each year UNCERTIFIED COPY 19 5 TRANSPORTATION OFF-SITE INFRASTRUCTURE 5.1 Transportation Off-Site Infrastructure Costs In order to support future growth in the City, transportation off-site infrastructure in required. The model contains 50 transportation off-site infrastructure projects. The estimated cost of this infrastructure is based upon: - Actual construction costs to the cut-off date. - Debenture interest associated with the financing, and - Future cost estimates The total cost is approximately $124.7 million as outlined in the table below: Summary of Transportation Off-site Infrastructure UNCERTIFIED COPY 20 Map of Transportation Off-site Infrastructure 5.2 Transportation Off-Site Infrastructure Staging The timing of construction is used to determine the impact of inflation on cost, the impact of forecast account balances, and the estimate of financial oversizing. Transportation off-site infrastructure will be constructed in a staged fashion over the 25-year development period. Existing account funds will not be sufficient to pay for the construction of transportation infrastructure from time to time. The front-ending of the infrastructure will be required. A front-ender is the party that constructs and pays for infrastructure that benefits other parties. To compensate parties for the capital they provide in front-ending off-site infrastructure construction, a 4.80% interest allowance has been charged to the account when it is forecast to be in negative balance. Further, a 3.07% interest credit has been provided to the account when it is forecast to be in a positive balance. The graph below outlines the forecast transportation levy account balances over the 25-year development period. UNCERTIFIED COPY 21 5.3 Transportation Off-Site Infrastructure Benefitting Parties The transportation off-site infrastructure previously outlined will benefit various parties to varying degrees. Four potential benefitting parties were identified: - City of Spruce Grove - a portion of transportation infrastructure which is required to service existing development. - Other Stakeholders - other parties (such as neighboring municipalities) that benefit from the infrastructure. - City of Spruce Grove future development (financial oversizing) - that portion of costs which benefits future development beyond the 25-year review period. - City of Spruce Grove future development - all growth-related infrastructure (i.e. leviable transportation infrastructure costs). The following table outlines the allocation of transportation off-site levy infrastructure costs to benefitting parties. $(25,000,000) $(20,000,000) $(15,000,000) $(10,000,000) $(5,000,000) $- 2025 2028 2031 2034 2037 2040 2043 2046 2049 $ Year Transportation Account Reserve Balance UNCERTIFIED COPY 22 Allocation of Transportation Off-Site Infrastructure to Benefitting Parties The allocation shown in the Financial Oversizing share column represents that portion of the cost that benefits development beyond the 25-year repayment period. Using the anticipated year of construction, costs beyond the 25-year allocation period are determined. During each model update, this will be adjusted and additional costs will be included in the new rates. 5.4 Existing Receipts and Adjusted Levy Cost - Transportation Prior to allocating costs to benefitting areas, existing off-site levy receipts collected from developers need to be considered in determining the residual/net costs to developers. The City collected $19.45 million in off-site levies prior to December 31, 2016 (the cut-off date UNCERTIFIED COPY 23 established for bylaw C-1044-18). These levies have been allocated to the projects for which they were collected. For the period of January 1, 2017 to October 31, 2024, the City collected approximately $11.5 million, summarized in the table below. This results in a residual developer cost of $65.4 million. Transportation Off-Site Levy Funds Collected to Date 5.5 Summary of Off-Site Levy Cost - Transportation As shown in the figure below, the total cost for transportation infrastructure that forms the basis of the rate is approximately $65.4 million. The cost allocations to each benefitting party UNCERTIFIED COPY 24 are based on the benefitting percentages shown in section 5.3. The off-site levy balance (due from developers) is allocated to various benefitting areas (as described in the next section). Total Transportation Off-Site Levy Costs 5.6 Benefitting Areas - Transportation Net developer costs for each development have been allocated to multiple benefitting off-site levy areas (see table below). Allocations are denoted with a "1" below applicable areas numbers. Benefitting areas were determined by City staff and advisors. Project Costs $124.7m Less Special Grants & Contributions $0.15m =Project Balance $124.6m =Future Development "Financial Oversizing" $28.2m =Future Development (OSL Share) $96.4m = Other share $0.00m =City Share $0.00m Less Levy Receipts: $31.0m Off-Site Balance $65.4m UNCERTIFIED COPY 25 Benefitting Areas for Transportation Off-Site Infrastructure 5.7 Account Balance - Transportation On October 31, 2024, the balance of the City's transportation account was $(8,942,542.07), as shown in the table below. 2024 interest impacts on the account were captured in alignment with the interest earning and charging rates in effect at that time: CIBC Borrowing Rate = 4.80% UNCERTIFIED COPY 26 CIBC YTM interest = 3.07% Transportation Off-Site Levy Account Balance Notes: - ¼ year rule - expenditures are deemed to have been made in September of each year - ½ year rule - receipts are deemed to have been made in June of each year UNCERTIFIED COPY 27 6 RECREATION OFF-SITE INFRASTRUCTURE 6.1 Recreation Off-Site Infrastructure Costs To support future growth, recreation off-site infrastructure is required. The estimated costs of this infrastructure is based upon: - Actual construction costs to the cut-off date. - Debenture interest associated with the financing, and - Future cost estimates. The total cost is approximately $26.6 million as outlined in the table below: Summary of Recreation Off-site Infrastructure *On June 13, 2022, City of Spruce Grove Council approved to proceed with the construction of the Civic Centre. This $72.79 million project will be situated on Westwind Drive and includes: (1) a spectator ice rink, (2) a community ice rink ($15.48 million), (3) an art gallery, (4) a black box performing arts theatre/flex space, and (5) a library branch ($5.97 million). The cost of the community ice rink ($15.48 million) and the cost of library branch ($5.97 million), which together total $21.45 million out of the $72.79 million total project cost, are attributed to future growth and are included in the offsite levy rates. The construction of the project is beginning in 2022, with the City front-ending the cost of construction. Financing of the community ice rink and the library branch (i.e., those project elements attributed to future growth) is enabled by a $21.45 million debenture over 25 years. The interest costs associated with the debenture, which totals $11.16 million for the community ice rink and $4.30 million for the library branch, also form part of the offsite levy rates. All areas of the City will benefit from the Civic Centre project. **Costs estimates are reflected in current dollars. ***Estimates include engineering costs and contingencies. ****Offsite levy project details, allocations, etc. were determined by City staff and their engineering/consulting advisors 6.2 Recreation Off-site Infrastructure Staging The timing of construction is used to determine the impact of inflation on cost, the impact of forecast account balances, and the estimate of financial oversizing. The recreation off-site infrastructure began construction in 2022, and there were not any existing account funds, therefore front-ending of the infrastructure will be required. A front-ender is the party that constructs and pays for infrastructure that benefits other parties. To compensate parties for the capital they provide in front-ending off-site infrastructure UNCERTIFIED COPY 28 construction, a 4.80% interest allowance has been charged to the account when it is forecast to be in negative balance. Further, a 3.07% interest credit has been provided to the account when it is forecast to be in a positive balance. The graph below outlines the forecast transportation levy account balances over the 25-year development period. 6.3 Recreation Off-Site Infrastructure Benefitting Parties The recreation off-site infrastructure previously outlined will benefit various parties to varying degrees. Four potential benefitting parties were identified: - City of Spruce Grove - a portion of sanitary infrastructure that is required to service existing development. - Other Stakeholders - other parties (such as neighboring municipalities) that benefit from the infrastructure. - City of Spruce Grove future development (financial oversizing) - that portion of costs that benefits future development beyond the 25-year review period. - City of Spruce Grove future development - all growth-related infrastructure (i.e. levyable sanitary infrastructure costs). The table below outlines the allocation of recreation off-site levy infrastructure costs to benefitting parties. $(18,000,000) $(16,000,000) $(14,000,000) $(12,000,000) $(10,000,000) $(8,000,000) $(6,000,000) $(4,000,000) $(2,000,000) $- $2,000,000 2025 2028 2031 2034 2037 2040 2043 2046 2049 $ Year Recreation Account Reserve Balance UNCERTIFIED COPY 29 Allocation of Recreation Off-Site Infrastructure to Benefitting Parties 6.4 Existing Receipts and Adjusted Levy Cost - Recreation Prior to allocating costs to benefitting areas, existing off-site levy receipts collected from developers need to be considered in determining the residual/net costs to developers. The City collected $0 million in off-site levies prior to December 31, 2016 (the cut-off date established for bylaw C-1044-18). For the period of January 1, 2017 to October 31, 2024, the City collected approximately $1.17 million, summarized in the table below. This results in a residual developer cost of $25.4 million. Recreation Off-Site Levy Funds Collected to Date 6.5 Summary of Off-Site Levy Cost - Recreation As shown in the figure below, the total cost for recreation infrastructure that forms the basis of the rate is approximately $25.4 million. The cost allocations to each benefitting party are based on the benefitting percentages shown in section 6.3. The off-site levy balance (due from developers) is allocated to various benefitting areas (as described in the next section). UNCERTIFIED COPY 30 Total Recreation Off-Site Levy Costs 6.6 Benefitting Areas - Recreation Net developer costs for each development have been allocated to multiple benefitting off-site levy areas (see table below). Allocations are denoted with a "1" below applicable areas numbers. Benefitting areas were determined by City staff and advisors. 6.7 Account Balance - Recreation On October 31, 2024, the balance of the City's transportation account was $(10,976,374.00), as shown in the table below. 2024 interest impacts on the account were captured in alignment with the interest-earning and charging rates in effect at that time: CIBC Borrowing Rate = 4.80% CIBC YTM interest = 3.07% Project Costs $26.6m Less Special Grants & Contributions $0.00m =Project Balance $26.6m =Future Development (OSL Share) $26.6m =Future Development "Financial Oversizing" $0.00m = Other share $0.00m =City Share $0.00m Less Levy Receipts: $1.17m Off-Site Balance $25.4m UNCERTIFIED COPY 31 Recreation Off-Site Levy Account Balance UNCERTIFIED COPY 32 7 LIBRARY OFF-SITE INFRASTRUCTURE 7.1 Library Off-Site Infrastructure Costs To support future growth, library offsite infrastructure is required. The estimated costs of this infrastructure is based upon: - Actual construction costs to the cut-off date. - Debenture interest associated with the financing, and - Future cost estimates The total cost is approximately $10.2 million as outlined in the table below: Summary of Library Off-Site Infrastructure *On June 13, 2022, City of Spruce Grove Council approved to proceed with the construction of the Civic Centre. This $72.79 million project will be situated on Westwind Drive and includes: (1) a spectator ice rink, (2) a community ice rink ($15.48 million), (3) an art gallery, (4) a black box performing arts theatre/flex space, and (5) a library branch ($5.97 million). The cost of the community ice rink ($15.48 million) and the cost of library branch ($5.97 million), which together total $21.45 million out of the $72.79 million total project cost, are attributed to future growth and are included in the offsite levy rates. The construction of the project is beginning in 2022, with the City front-ending the cost of construction. Financing of the community ice rink and the library branch (i.e., those project elements attributed to future growth) is enabled by a $21.45 million debenture over 25 years. The interest costs associated with the debenture, which totals $11.16 million for the community ice rink and $4.30 million for the library branch, also form part of the offsite levy rates. All areas of the City will benefit from the Civic Centre project. **Costs estimates are reflected in current dollars. ***Estimates include engineering costs and contingencies. ****Offsite levy project details, allocations, etc. were determined by City staff and their engineering/consulting advisors 7.2 Library Off-Site Infrastructure Staging The timing of construction is used to determine the impact of inflation on cost, the impact of forecast account balances, and the estimate of financial oversizing. The library off-site infrastructure began construction in 2022, and there were not any existing account funds, therefore front-ending of the infrastructure will be required. A front-ender is the party that constructs and pays for infrastructure that benefits other parties. To compensate parties for the capital they provide in front-ending off-site infrastructure UNCERTIFIED COPY 33 construction, a 4.80% interest allowance has been charged to the account when it is forecast to be in negative balance. Further, a 3.07% interest credit has been provided to the account when it is forecast to be in a positive balance. The graph below outlines the forecast transportation levy account balances over the 25-year development period. 7.3 Library Off-Site Infrastructure Benefitting Parties The library off-site infrastructure previously outlined will benefit various parties to varying degrees. Four potential benefitting parties were identified: - City of Spruce Grove - a portion of sanitary infrastructure that is required to service existing development. - Other Stakeholders - other parties (such as neighboring municipalities) that benefit from the infrastructure. - City of Spruce Grove future development (financial oversizing) - that portion of costs that benefits future development beyond the 25-year review period. - City of Spruce Grove future development - all growth-related infrastructure (i.e. levyable sanitary infrastructure costs). The table below outlines the allocation of library off-site levy infrastructure costs to benefitting parties. $(3,500,000) $(3,000,000) $(2,500,000) $(2,000,000) $(1,500,000) $(1,000,000) $(500,000) $- 2025 2028 2031 2034 2037 2040 2043 2046 2049 $ Year Library Account Reserve Balance UNCERTIFIED COPY 34 Allocation of Library Off-Site Infrastructure to Benefitting Parties 7.4 Existing Receipts and Adjusted Levy Cost - Library Prior to allocating costs to benefitting areas, existing off-site levy receipts collected from developers need to be considered in determining the residual/net costs to developers. The City collected $0 million in off-site levies prior to December 31, 2016 (the cut-off date established for bylaw C-1044-18). For the period of January 1, 2017 to October 31, 2024, the City collected approximately $227 thousand, summarized in the table below. This results in a residual developer cost of $4.9 million. Library Off-Site Levy Funds Collected to Date 7.5 Summary of Off-Site Levy Cost - Library As shown in the figure below, the total cost for the library infrastructure that forms the basis of the rate is approximately $4.9 million. The cost allocations to each benefitting party are based on the benefitting percentages shown in section 6.3. The off-site levy balance (due from developers) is allocated to various benefitting areas (as described in the next section). UNCERTIFIED COPY 35 Total Library Off-Site Levy Costs 7.6 Benefitting Areas - Library Net developer costs for each development have been allocated to multiple benefitting off-site levy areas (see table below). Allocations are denoted with a "1" below applicable areas numbers. Benefitting areas were determined by City staff and advisors. 7.7 Account Balance - Library On October 31, 2024, the balance of the City's transportation account was $(2,123,981.63), as shown in the table below. 2024 interest impacts on the account were captured in alignment with the interest-earning and charging rates in effect at that time: CIBC Borrowing Rate = 4.80% CIBC YTM interest = 3.07% Project Costs $10.3m Less Special Grants & Contributions $0.00m =Project Balance $10.3m =Future Development (OSL Share) $5.14m =Future Development "Financial Oversizing" $0.00m = Other share $0.00m =City Share 5.14m Less Levy Receipts: $0.23m Off-Site Balance $4.9m UNCERTIFIED COPY 36 Library Off-Site Levy Account Balance Notes: - ¼ year rule - expenditures are deemed to have been made in September of each year - ½ year rule - receipts are deemed to have been made in June of each year UNCERTIFIED COPY 37 8 RATES For future developments to pay for its share of the infrastructure costs, either built already or contained in the future plans, there is a forecast of the amount of land that will be developed during the 25-year review period. The offsite levy accounts are also reconciled to show levy receipts, withdrawals, interest, the construction costs, and any associated costs of front- ended projects. As of October 31, 2024, the overall net front-ending due was $30.34 million. The complete reconciliation of the balances was shown above. Summary of Account Balances & Front Ending Account Balances Transportation $ (8,942,542) Water $ (1,643,854) Sanitary $ (6,651,061) Recreation $ (10,976,374) Library $ (2,123,982) Total $ (30,337,813) Based on the above information the rates are $160,875 per net hectare on a weighted average basis. These rates reflect the actual costs of infrastructure required to facilitate development in the City. Since the last update, rates are increasing an average of approximately 23%. The rates have not been adjusted since 2022, so the infrastructure projects have been adjusted within the 25- year review period, which accounts for the rate increase. Summary of Off-Site Levy Charges (Per Net Ha) Transportation Water Sanitary Recreation Library Total High $ 93,232 $ 28,249 $ 37,106 $ 27,517 $ 5,301 $191,405 Low $ 93,232 $ 1,583 $ 0 $ 27,517 $ 5,301 $128,309 Weighted Average $ 93,232 $ 11,766 $ 23,059 $ 27,517 $ 5,301 $160,875 This is for information purposes only. Developers pay the actual rate to their specific offsite levy area. UNCERTIFIED COPY 38 Off-Site Levy Charges by Area (Per Net Ha) Area # Transportation Levies Water Levies Sanitary Levies Recreation Levies Library Levies Total 1.0 $ 93,232 $ 2,260 $ - $ 27,517 $ 5,301 $ 128,309 2.0 $ 93,232 $ 1,583 $ 34,524 $ 27,517 $ 5,301 $ 162,157 3.0 $ 93,232 $ 1,583 $ 34,524 $ 27,517 $ 5,301 $ 162,157 4.0 $ 93,232 $ 7,541 $ 8,353 $ 27,517 $ 5,301 $ 141,944 5.0 $ 93,232 $ 1,878 $ 818 $ 27,517 $ 5,301 $ 128,746 6.0 $ 93,232 $ 9,033 $ - $ 27,517 $ 5,301 $ 135,082 7.0 $ 93,232 $ 7,983 $ - $ 27,517 $ 5,301 $ 134,033 8.0 $ 93,232 $ 19,911 $ - $ 27,517 $ 5,301 $ 145,961 9.0 $ 93,232 $ 8,356 $ - $ 27,517 $ 5,301 $ 134,406 10.0 $ 93,232 $ 28,249 $ 37,106 $ 27,517 $ 5,301 $ 191,405 11.0 $ 93,232 $ 27,074 $ 37,106 $ 27,517 $ 5,301 $ 190,230