By-law No. 7423 (2025 Property Tax Levy)

Brandon, Manitoba · adopted 2025-04-22

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BY-LAW NO. 7423 BEING A BY-LAW of The City of Brandon to impose and levy Property Taxes for the fiscal year 2025. WHEREAS Section 162 (1) of The Municipal Act requires Council to adopt a Financial Plan; AND WHEREAS, according to Section 304 (1) of The Municipal Act, it is necessary by By-law, for Council to set a rate or rates of tax sufficient to raise the revenue required to be raised by property taxes as set out in the operating budget, and the revenue to pay for local improvement or special services, and to pay the requisitions payable by the municipality, and for Council to impose taxes in accordance with these rates on the assessed value of all rateable property (real and personal) liable therefore in the municipality; AND WHEREAS according to the latest revised assessment roll of the City of Brandon, the assessed value of the rateable property in the municipality is $3,308,498,700. AND WHEREAS according to the latest revised assessment roll of the City of Brandon, the assessed value of the whole personal property within the municipality for General and School purposes is $17,963,020; AND WHEREAS it is necessary to fix the rates of taxation for the purposes aforesaid and the time for payment of all rates and taxes so fixed and levied; NOW THEREFORE, the Council of the City of Brandon, in open session assembled, enacts as follows: OPERATING AND CAPITAL ESTIMATES 1. That the Financial Plan which includes the operating and capital expenditure estimates of the sums required for the lawful purpose of the corporation in the fiscal year 2025, as set forth in Schedule "A" attached hereto and identified by the signatures of the Mayor and City Manager, are hereby approved and adopted. MILL RATES 2. That the following respective rates of so much on the dollar be and are hereby levied for the year 2025 upon the assessed value of all rateable property in the municipality liable therefore according to the last revised general and personal property assessment rolls thereof, to raise the sums required for the purposes of the corporation which said rates, assessed values and sums required are set out in Schedule "A" attached hereto, namely; UNCONTROLLABLE PURPOSES 3. That the respective rates of so much on the dollar be and hereby are levied for the year 2025 upon the assessed value of all the rateable property and personal property in the municipality respectively liable therefore, according to the latest revised assessment roll of real and personal property thereof, to raise the sums required for the uncontrollable purposes of the corporation, which said rates, assessed values and sums required are set out in Schedule "A" attached hereto. (a) A rate of 14.090 mills on the dollar against all property classified as "Residential and Farm Residence" and "Farm Property", and 21.207 mills against all property classified as "Other" and "Personal Property" to provide for the payment of levies, under Section 182, 183 and 187 of The Public Schools Act, to the Public Schools Finance Board and to the Brandon School Division; (b) A rate of 0.518 mills on the dollar to provide for the debt servicing payments on Local Improvements which will be required to be made by the City for the year 2025, which rates shall not be levied against "Personal Property"; (c) A rate of 0.381 mills on the dollar to provide for the debt servicing payments on general money by-laws which will be required to be made by the City during the year 2025; d) A rate of 0.224 mills on the dollar to provide for payment to the Minister of Local Government for Assessment Services. e) A rate of 21.207 mills on the dollar to provide for the Community Revitalization Levy, under Section 11 of "The Community Revitalization Act". CONTROLLABLE PURPOSES 4. (a) That a rate of 12.929 mills on the dollar be and is hereby levied for the year 2025 upon the assessed value of all the rateable property in the municipality liable therefore, according to the last revised general and personal property assessment rolls thereof, to provide for General Government Services Protective Services Transportation Services Environmental Health Services Public Health and Welfare Services Environmental Development Services Economic Development Services Recreation and Cultural Services Fiscal Services (b) That a rate of 2.913 mills on the dollar be and is hereby levied for the year 2025 to provide for the funding required for Reserves; 5. That a rate of 1% of last year's gross revenue of the Cable T.V. rentals, fees or charges for furnishing the Cable T.V. service within the City be and the same is hereby imposed for the year 2025 as a business tax. PAYMENT OF TAXES 6. That all taxes and all rates imposed and levied in the City of Brandon for the year 2025 shall be deemed to have been imposed as and from the First day of January, 2025, and to be due and payable on the Thirtieth day of June, 2025. 7. That, pursuant to By-law No. 7261, the City shall allow a discount for property taxes paid prior to the due date. PENALTY 8. That, pursuant to By-law No. 6658, the City shall impose penalties on taxes outstanding after the due date. DONE AND PASSED in Council duly assembled at the City of Brandon, Manitoba, this 22nd day of April A.D. 2025. "J. Fawcett" "R. Sigurdson" _ MAYOR CITY CLERK Read a first time this 7th day of April A.D. 2025 Read a second time this 22nd day of April A.D. 2025 Read a third time this 22nd day of April A.D. 2025 I, Renee Sigurdson, Clerk of the City of Brandon, DO HEREBY CERTIFY the above within to be a true and correct copy of By-law No. 7423. Original Signed by R. Sigurdson R. Sigurdson, City Clerk FINANCIAL PLAN 2025 THE CITY OF BRANDON THE FINANCIAL PLAN Municipality of The City of Brandon For the Year Ending 31 December 2025 NOT ATTACHED APPLICABLE Page 1 General Operating Fund - Budgeted Revenue and Expenditure X Page 2 General Operating Fund - Budgeted Revenue X Page 3 General Operating Fund - Budgeted Expenditure X Page 4 General Operating Fund - Budgeted Expenditure X Page 5 General Operating Fund - Budgeted Expenditure X Page 6 Water and Wastewater Utility Operating Fund - Budgeted Revenue and Expenditure X Page 7 Local Urban District - Budgeted Revenue and Expenditure X Page 8 Calculation of Tax Levies X Page 9 Sundry Revenue and Expenditure Analyses X Page 10 Rural Area and General Municipal Requirements X Page 11 General Operating Fund - Debenture Debt Charges X Page 12 Utility Operating Fund - Debenture Debt Charges X Page 13 Capital Budget (Current Year) X Page 14 Capital Expenditure Program (Subsequent Five Years) X Adopted: April 7, 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Tax Levy - Page 8 96,985,829 96,985,829 102,860,248 111,686,097 Grants in Lieu of Taxes - Page 8 5,783,989 5,783,989 6,180,626 6,710,950 Sub-total 102,769,818 102,769,818 109,040,874 118,397,048 Requisitions (deduct) - Page 8 50,612,326 50,612,326 53,152,467 53,152,467 Net Municipal Taxes and Grants in Lieu of Taxes 52,157,492 52,157,492 55,888,407 65,244,581 Other Revenue - Page 2 54,554,170 66,977,066 57,503,230 56,008,441 Transfers from Accumulated Surplus and Reserves - Page 2 3,751,285 3,187,167 8,504,832 3,587,113 Total Revenue 110,462,947 122,321,726 121,896,469 124,840,135 General Government Services 9,199,553 10,433,083 9,817,887 10,333,514 Protective Services 43,094,688 40,361,537 45,606,447 47,386,941 Transportation Services 13,520,660 15,084,459 14,790,908 14,578,229 Environmental Health Services 5,729,208 5,913,331 6,392,045 6,598,769 Public Health and Welfare Services 725,209 801,300 797,163 782,362 Environmental Development Services 4,822,661 7,084,176 7,219,777 4,086,553 Economic Development Services 769,237 780,689 1,182,789 1,012,250 Recreation and Cultural Services 11,881,431 11,361,306 13,052,962 13,861,648 Fiscal Services 8,378,934 5,989,264 3,678,120 6,809,132 Transfers - Deficit Recovery - Page 9 - Reserves - Page 5 12,331,401 21,844,011 19,348,149 19,390,737 Total Basic Expenditure 110,452,982 119,653,156 121,886,246 124,840,135 Allowance for Tax Assets - Page 8 9,965 9,965 10,223 0 Total Expenditure 110,462,947 119,663,120 121,896,469 124,840,135 Net Operating Surplus (Deficit) 2,658,606 Departmental Use Only Adoption by Resolution of Council Head of Council April 14, 2025 City Manager / CAO Page 1 EXPENDITURE BUDGETED REVENUE AND EXPENDITURE GENERAL OPERATING FUND Municipality of The City of Brandon For the Year Ending 31 December 2025 REVENUE GENERAL OPERATING FUND BUDGETED OTHER REVENUE AND TRANSFERS Municipality of The City of Brandon For the Year Ending 31 December 2025 REVENUE Last Year Last Year This Year Next Year Other Revenue Budgeted Actual Budgeted Budgeted Taxes Added 800,000 872,906 800,000 800,000 Licenses - Animal 12,499 11,363 12,874 13,260 - Bicycle - Business 231,424 252,481 247,875 255,295 - Other Mobile Homes 1,114,377 1,101,899 1,156,723 1,191,425 Permits - Building 1,801,175 2,231,365 1,919,362 1,350,997 - Other Crossings & Driveways 20,650 15,750 22,710 23,392 Moving 126,000 142,933 136,927 141,035 Fines 502,000 539,738 595,000 595,000 Sales of Service - General Government 107,832 142,898 108,400 114,600 - Protective 8,478,138 8,281,109 9,367,163 9,326,009 - Transportation 2,569,505 2,623,746 2,683,386 2,774,505 - Environmental Health 2,772,338 3,549,215 3,492,512 3,583,316 - Public Health and Welfare 420,500 458,290 440,500 452,500 - Environmental Development - Economic Development 1,767,356 - Recreation and Culture 1,042,783 1,027,570 1,280,192 1,718,392 - Other Sales of Goods 234,091 452,442 363,729 1,355,958 Rentals 570,626 544,077 540,517 545,775 Trailer Park - Rentals - Other Concessions and Franchises 3,000 3,000 Returns from Investments 30,000 57,440 45,000 45,000 Tax and Redemption Penalties 552,000 618,584 595,000 595,000 Development and Dedication Fees 265,322 351,661 238,357 1,121,637 Unconditional Grants - Municipal Operating 17,298,399 17,458,480 18,115,312 17,099,883 Conditional Grants - Federal Government 543,213 8,065,535 4,888,177 2,102,784 - Federal Gas Tax 3,355,353 3,318,149 3,456,405 3,456,405 (Page 9) - Provincial Government 11,524,126 11,567,550 6,489,179 7,092,352 - Local Government - Other Organizations/Foundations 101,000 202,632 432,800 113,500 Other Income Miscellaneous 80,819 1,181,406 72,130 137,421 Land Sales 140,491 Total Other Revenue - Page 1 54,554,170 66,977,066 57,503,230 56,008,441 Transfers From - Accumulated Surplus - Reserves - Page 13 3,751,285 3,187,167 8,504,832 3,587,113 Total Transfers - Page 1 3,751,285 3,187,167 8,504,832 3,587,113 TOTAL OTHER REVENUE AND TRANSFERS - PAGE 8 58,305,455 70,164,234 66,008,062 59,595,554 Page 2 BUDGETED EXPENDITURE Municipality of The City of Brandon For the Year Ending 31 December 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 1100 Legislative 612,391 619,663 624,846 632,708 1200 General Administrative 1212 Chief Administrative Officer and Staff 487,786 481,128 502,666 524,883 1215 Office 5,539,528 7,199,859 6,085,485 6,446,859 1216 Legal 252,778 171,630 230,777 238,214 1217 Audit 23,005 27,623 23,540 24,075 1218 Assessment 738,333 732,543 739,868 745,717 1240 Taxation 1300 Other General Government 143,883 131,448 265,646 194,356 1310 Elections 179,970 1320 Conventions 1330 Damage Claims and Liability Insurance 203,413 -76,373 111,564 124,643 1340 Intergovernmental Relations 1350 Grants 856,149 875,071 883,232 868,265 1360 Other General Government - Sundry 267,287 270,492 275,262 278,824 Past-Service Pension Payments UnallocatedUnallocated Employee Benefits 75,000 75,000 75,000 SUB-TOTAL GENERAL GOVERNMENT SERVICES 9,199,553 10,433,083 9,817,887 10,333,514 1991 Recoveries (deduct) - Utility TOTAL GOVERNMENT SERVICES - TO PAGE 1 9,199,553 10,433,083 9,817,887 10,333,514 2100 Police 22,484,798 22,129,733 23,771,957 24,865,717 2400 Fire 6,908,168 6,260,206 7,308,057 7,315,879 2500 Emergency Measures 2510 Safety 183,635 174,284 187,515 191,839 2520 Flood Control 150,000 2540 Ambulance Services 7,101,816 6,082,987 7,487,343 7,954,514 2550 Other - E911 and Police Dispatch 4,679,857 4,101,973 4,875,883 5,143,759 2600 Other Protection 2621 Building Inspection 1,163,350 1,102,635 1,135,837 1,200,761 2622 Electrical Inspection 2623 Plumbing Inspection 2626 Health and Safety 307,539 298,179 316,574 323,179 2630 License Inspection 68,857 57,388 143,520 145,854 2640 Animal and Pest Control 152,352 114,796 148,795 162,428 2650 Other - By-law Compliance 44,316 39,356 80,967 83,012 TOTAL PROTECTIVE SERVICES - TO PAGE 1 43,094,688 40,361,537 45,606,447 47,386,941 Road Transport Administration 32110 Road Commissioners' Fees and Mileage Public W Public Works Administration 3,662,682 3,164,571 3,772,856 3,896,691 32200 Engineering 2,660,577 2,274,670 3,276,169 2,948,812 Roads and Streets Unallocated Costs - Equipment Operators' Wages and 32301 Benefits 32302 - Equipment Fuel 32303 - Equipment Repairs and Maintenance (490,867) 525,249 (419,182) (496,334) 32304 - Equipment Insurance and Registration 494,949 522,647 513,901 539,579 32305 - Workshop and Yard Operations (80,693) (94,931) 69,215 (15,000) ment Rental Recovery - Equipment Rental Recovery (5,134,256) (5,125,456) (7,467,792) (8,061,687) 32312 - Special Projects / Surface Work intenance & Resurfacing - Street Maintenance & Resurfacing 1,041,451 1,115,836 1,289,756 1,100,972 Transportation Services Sub-Total Forward to Page 4 2,153,842 2,382,586 1,034,923 (86,967) Page 3 BUDGETED EXPENDITURE Municipality of The City of Brandon For the Year Ending 31 December 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Transportation Services Sub-Total Forward from Page 3 2,153,842 2,382,586 1,034,923 -86,967 32321 Road Re-Construction - Labour 32322 - Materials 32323 - Rentals d Re-Construction - Total 1,462,082 32330 Sidewalks and Boulevards 281,246 242,792 219,221 228,254 32340 Ditches and Road Drainage 526,577 459,268 573,106 584,015 32350 Storm Sewers 102,512 220,532 124,590 541,488 32360 Street Cleaning 329,667 333,911 425,395 434,784 32371 Snow and Ice Remova- Labour 32372 - Materials 32373 - Rentals 1055 - Total 927,659 1,084,321 961,386 1,002,404 32400 Bridges 32500 Street Lighting 1,014,522 968,236 987,722 987,671 32600 Traffic Services 102,949 105,558 114,507 117,941 32700 Parking 40,758 35,166 42,699 40,965 32900 Other Road Transport tion ServicesOther Transportation Services - Brandon Airport 1,279,706 1,209,263 1,433,374 1,421,319 - Brandon Transit - Brandon Transit 6,761,222 6,580,744 8,873,985 9,306,356 TOTAL TRANSPORTATION SERVICES - TO PAGE 1 13,520,660 15,084,459 14,790,908 14,578,229 Garbage and Waste Collection 4320 Garbage Collection 1,359,988 1,357,466 1,537,219 1,554,999 4330 Nuisance Grounds 3,969,833 4,304,905 4,563,548 4,737,637 Other Environmental Health 4480 Municipal Wells 4490 Public Rest Rooms onmental InitiaOther Environmental Initiatives 399,387 250,959 291,278 306,132 TOTAL ENVIRONMENTAL HEALTH SERVICES - TO PAGE 1 5,729,208 5,913,331 6,392,045 6,598,769 Public Health 5110 Health Unit 5160 Cemeteries 458,177 534,268 530,131 515,330 5186 Other Medical Care 5220 Medical Officer Other Hospital Care 5370 Hospital Care Other Social Welfare 5410 Administration 5420 Social Assistance 267,032 267,032 267,032 267,032 TOTAL PUBLIC HEALTH & WELFARE SERV - TO PAGE 1 725,209 801,300 797,163 782,362 6100 Planning and Zoning 738,104 621,541 815,790 800,378 Community Development 6220 General Land Assembly 6230 Urban Renewal 3,557,751 5,911,966 5,879,523 2,747,647 6240 Beautification and Land Rehabilitation 6241 Urban Area Weed Control roperty Admini Other Property Administration 526,805 550,669 524,464 538,528 TOTAL ENVIRONMENTAL DEVELOPMENT SERV - TO PAGE 1 4,822,661 7,084,176 7,219,777 4,086,553 Page 4 BUDGETED EXPENDITURE Municipality of The City of Brandon For the Year Ending 31 December 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 7100 Natural Resources 7120 Agriculture 7121 Destruction of Pests 7122 Protective Inspections 7123 Rural Area Weed Control 7124 Drainage of Land 7125 Veterinary Services 7130 Water Resources and Conservation 7200 Regional Development 7300 Industrial Development 7400 Other Economic Development 615,352 545,412 706,883 761,344 7410 Tourism 153,885 235,277 475,906 250,906 7420 Public Receptions TOTAL ECONOMIC DEVELOPMENT SERVICES - TO PAGE 1 769,237 780,689 1,182,789 1,012,250 8110 Recreation 1,517,565 1,426,532 1,593,340 1,637,903 8120 Community Centers and Halls 60,000 60,000 70,000 70,000 8130 Swimming Pools and Beaches 398,483 374,559 396,194 419,224 8140 Golf Courses 13,000 12,112 8150 Skating Rinks and Arenas 8180 Parks and Playgrounds 3,708,843 3,582,765 3,958,571 4,025,755 8190 Other Recreational Facilities 212,449 177,144 199,922 202,547 a Games SporCanada Games Sportsplex 1,789,768 1,536,243 1,841,116 2,011,638 eystone Centr Keystone Centre 1,871,747 1,869,183 2,189,358 2,195,923 f Foods SportsMaple Leaf Foods Sports Complex 392,980 393,315 8240 Museums 116,844 117,092 117,074 116,967 8250 Libraries 875,106 900,090 934,947 959,951 8280 Other Cultural Facilities tennial Auditor Centennial Auditorium 191,053 198,519 150,000 650,000 Riverbank Inc. Riverbank Inc. 728,793 717,115 735,010 747,168 Art Gallery Art Gallery 255,240 255,240 260,345 265,552 Brandon First Brandon First 142,541 134,712 214,105 165,707 TOTAL RECREATIONAL & CULTURAL SERVICES - TO PAGE 1 11,881,431 11,361,306 13,052,962 13,861,648 9111 L.U.D. of _______________________ - Page 7 9112 L.U.D. of _______________________ - Page 7 9113 L.U.D. of _______________________ - Page 7 9114 L.U.D. of _______________________ - Page 7 9320 Transfer to Capital - Page 13 5,160,820 2,787,418 475,000 45,000 9330 Transfer to Utility - Page 6 9410 Debenture Debt Charges - Page 11 3,138,119 3,138,119 3,138,120 6,699,132 9420 Other Long-term Debt Charges - Page 11 9430 Tax Discount and Short-term Loan Interest 79,995 63,727 65,000 65,000 9440 Other Debt Charges Other Fiscal Services TOTAL FISCAL SERVICES - TO PAGE 1 8,378,934 5,989,264 3,678,120 6,809,132 9900 General Reserve 9910 Specific Reserves: Schedule 1 12,331,401 21,844,011 19,348,149 19,390,737 9913 - Other TOTAL TRANSFERS - TO PAGE 1 12,331,401 21,844,011 19,348,149 19,390,737 Page 5 UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Municipality of The City of Brandon For the Year Ending 31 December 2025 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 16,496,731 16,477,958 18,726,942 20,911,154 - Commercial and Bulk - Industrial - Federal and Provincial - Municipal and Schools 310 SEWER SERVICE CHARGES - Residential 11,962,850 11,815,348 13,744,550 15,603,882 - Commercial # - Other 320 Discounts, Refunds and Cancellations Net Consumer Revenue - Sub Total 28,459,581 28,293,306 32,471,492 36,515,036 330 Penalties 75,000 143,143 100,000 115,000 340 Hydrant Rentals 340,965 324,618 349,440 361,634 350 Installation Service 360 Connection Revenue - Net 1,130,110 1,106,157 1,199,084 1,268,058 370 Provincial Grants 380 Other Revenue 3,054,248 3,703,000 3,351,868 5,424,849 390 Transfer from Revenue Fund - Page 5 396 Transfer from Reserves - Utility - Page 13 297,702 162,302 690,000 600,000 397 Transfer from Accumulated Surplus 33,357,606 33,732,526 38,161,884 44,284,577 EXPENDITURE 410 WATER SUPPLY 411 Administration 4,545,997 4,019,422 5,415,934 5,000,352 412 Customer Billings and Collections 881,397 986,473 913,709 987,090 413 Purification and Treatment 7,812,007 6,520,127 7,997,976 8,016,579 414 Water Purchases 415 Service of Supply 414,853 286,610 546,096 569,140 416 Transmissions and Distribution 971,354 983,567 1,087,522 1,069,709 417 Other Water Supply Costs 20,855 -293,958 18,885 19,417 418 Connections - Net Loss Maintenance of Mains TOTAL 14,646,465 12,502,239 15,980,122 15,662,287 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 43,038 37,722 500,000 422 Sewage Collection System 400,972 577,729 490,245 534,250 423 Sewage Lift Station 292,251 221,539 274,675 412,444 424 Sewage Treatment and Disposal 7,260,422 7,700,770 7,624,335 7,750,632 425 Other Sewage Collection and Disposal Costs 426 Connections - Net Loss Maintenance of Mains TOTAL 7,996,684 8,537,760 8,389,255 9,197,325 430 440 TRANSFERS TO RESERVES 441 Water Utility: Schedule 2 3,142,643 3,188,725 5,275,202 5,308,773 astewater Utili Wastewater Utility: Schedule 2 3,310,409 3,368,018 4,036,055 5,019,806 442 Office Equipment: Schedule 2 3,000 3,000 3,000 3,000 Preparedness:Mitigation & Preparedness: Schedule 2 TOTAL 6,456,052 6,559,743 9,314,257 10,331,579 450 DEBENTURE DEBT CHARGES - Page 12 1,923,613 1,923,613 1,923,613 6,525,976 OTHER LONG-TERM DEBT CHARGES - Page 12 471 Deficit Recovery, 2015, 2016, 2017, 2020, 2021, 2022 - Page 9 2,334,792 2,481,918 2,554,637 2,567,410 TOTAL 33,357,606 32,005,273 38,161,884 44,284,577 1,727,253 Page 6 TRANSFER TO CAPITAL - Page 13 CALCULATION OF TAX LEVIES Municipality of The City of Brandon For the Year Ending 31 December 2025 Assessments Expenditures Revenues Allowance M / R Tax Grants in Requisition Taxes: Taxable Grants Total Basic Tax Assets Total Frt Levy Lieu of Taxes Total Foundation - Residential 2,204,304,910 43,806,020 2,248,110,930 Foundation - Other 859,251,150 124,030,090 983,281,240 6,998,013 6,998,013 7.117 6,115,290 882,722 1 6,998,013 Special - Brandon School Division 3,066,699,570 35,378,330 169,069,730 3,271,147,630 46,088,094 2,376 46,090,470 14.090 43,209,797 2,382,192 498,481 46,090,470 Community Revitalization 3,129,160 3,129,160 66,360 66,360 21.207 66,360 66,360 Total Requisition 53,152,467 2,376 53,154,843 49,391,447 3,264,914 498,482 53,154,843 Page 1 Assessments Expenditures Revenues Allowance M / R Tax Grants in Local Urban Districts Taxable Grants Total Basic Tax Assets Total Frt Levy Lieu of Taxes Total L.U.D. Debenture Debt Charges: FRT Local Improvements 3,133,735,470 343,233,220 157,035,920 3,634,004,610 1,880,375 2,040 1,882,415 0.518 1,801,070 81,345 1,882,415 General 3,136,165,310 172,333,390 3,308,498,700 1,257,745 2,793 1,260,538 0.381 1,194,879 65,659 1,260,538 Special Services Levies: Local Government 3,136,165,310 172,333,390 3,308,498,700 739,868 1,236 741,104 0.224 702,501 38,603 741,104 Deficit Recovery General Utility Reserve Funds General Schedule 1 3,136,165,310 172,333,390 3,308,498,700 19,348,149 509 19,348,658 2.913 9,135,650 502,007 9,711,001 19,348,658 General Municipal: At Large 3,136,165,310 172,333,390 3,308,498,700 42,774,310 1,269 42,775,579 12.929 40,547,481 2,228,098 42,775,579 Business Tax, Cable 8,722,000 8,722,000 87,220 87,220 1% 87,220 87,220 Other Revenue and Transfers 55,798,579 55,798,579 55,798,579 55,798,579 Budgeted Deficit Total Municipal 121,886,246 7,847 121,894,093 53,468,801 2,915,712 65,509,580 121,894,093 Totals 175,038,713 10,223.48 175,048,936 102,860,248 6,180,626 66,008,062 175,048,936 Page 1 Page 1 Page 1, 9 Page 2 Page 8 Grazing Lease and/or Converted fees Other Revenues and Transfers Otherwise Exempt Other Revenues and Transfers Municipality of The City of Brandon For the Year Ending 31 December 2025 Part 1 - Grants In Lieu of Taxes Assessment Government or Agency Farm / Residential Other Mill Rate Amount Frontage Total Federal - Residential 230,580 31.055 7,161 7,161 Federal - Farm 1,043,850 31.055 32,417 32,417 Federal 12,668,520 38.172 483,583 483,583 Canadian Pacific Rail 9,939,470 38.172 379,409 379,409 Canada Post 1,219,860 38.172 46,565 46,565 Provincial - Court Services 3,499,280 38.172 133,575 133,575 Provincial - Land Titles Office 428,030 38.172 16,339 16,339 Provincial - Family Services 157,330 31.055 4,886 4,886 Provincial - Gov't Services 124,820 31.055 3,876 3,876 Provincial - Gov't Services 12,359,270 38.172 471,778 471,778 Provincial - Highways - Farm 64,270 31.055 1,996 1,996 Provincial - Highways 786,850 38.172 30,036 30,036 Provincial - BCI 7,757,760 38.172 296,129 296,129 Brandon University 4,376,430 31.055 135,910 135,910 ACC 29,868,350 38.172 1,140,135 1,140,135 ACC 82,810 0.518 43 43 Fire College 4,418,260 38.172 168,654 168,654 Manitoba Public Insurance 381,110 31.055 11,835 11,835 Manitoba Public Insurance 2,710,370 38.172 103,460 103,460 Manitoba Housing 38,660,570 31.055 1,200,604 1,200,604 Manitoba Housing 3,263,660 16.965 55,368 55,368 Manitoba Housing 607,240 38.172 23,180 23,180 Manitoba Housing 84,900 0.518 44 44 Manitoba Hydro - Farm 680 31.055 21 21 Manitoba Hydro 22,233,650 38.172 848,703 848,703 Manitoba Hydro 68,000 0.518 35 35 Manitoba Hydro 15,533,180 37.654 584,886 584,886 Subtotal 45,039,640 127,529,460 6,180,627 6,180,627 Total-Pages 1,8 6,180,627 6,180,627 Part 2 - Conditional Transfers and Grants Government or Agency Purpose Amount Federal Government Canada Community-Building Fund Per Capita 2,972,322 Federal Government Canada Community-Building Fund Transit 484,083 Federal Government Rapid Housing Initiatives 2,750,000 Federal Government Housing Accelorator Fund 1,562,090 Federal Government Aboriginal Relations 100,419 Federal Government Police 400,000 Federal Government Economic Development 75,668 Province of Manitoba Efficiency Manitoba 40,000 Province of Manitoba Ambulance 3,329,238 Province of Manitoba Diseased Trees 201,788 Province of Manitoba Heritage Projects 2,000 Province of Manitoba Product Stewardship 964,326 Province of Manitoba Waste Reduction Fund Rebate 320,000 Province of Manitoba Police 1,308,000 Province of Manitoba Composting 60,000 Province of Manitoba Youth Programs & Community Initiatives 42,000 Province of Manitoba Housing 111,827 Province of Manitoba Mosquito Control 110,000 Total - Page 2 14,833,761 Part 3 - Transfers to Recover Previous Years' Deficit - General Operating Fund Original Deficit Amount Year Term Authority Amount Total - Page 1 Part 4 - Transfers to Recover Previous Years' Deficit - Utility Operating Fund Original Deficit Amount Year Term Authority Amount $17,257,369 2015, 2016, 2017, 2020, 2021, 2023 7 PUB No. 119/23; 50/24 2,554,637 Total - Page 6 2,554,637 Page 9 Part 1 - Debenture Debt Charges Opening Maturity Balance Principal Closing Balance Interest Total Payment Frontage Other Net Requirement Area to be Levied Fire Hall 6930 / 6990 2030 4,130,950 608,546 3,522,405 203,243 811,788 811,788 LID Police Station 6919 / 7054 2030 5,511,632 820,563 4,691,069 248,023 1,068,586 1,068,586 LID Keystone Centre (Roof Repairs) 7063 / 7121 / 7157 2026 532,156 262,146 270,010 15,965 278,111 278,111 At Large 638 Princess Ave (Retrofit) 7060 / 7158 2026 402,818 198,433 204,385 12,085 210,517 210,517 At Large Airport Terminal Redevelopment 7116 / 7152 / 7197 2034 3,343,948 275,308 3,068,640 142,118 417,425 417,425 At Large 34th Street Extension 7232 / 7320 2031 2,191,138 285,957 1,905,180 65,734 351,692 351,692 At Large Outdoor Field Complex 7295 6,000,000 6,000,000 At Large RCMP OCC Project 7312 3,766,855 3,766,855 At Large Southeast Drainage Improvements 7331 30,140,000 30,140,000 At Large Sportsplex Arena Project 7393 3,500,000 3,500,000 At Large Police Operations Centre 7411 2,800,000 2,800,000 At Large 62,319,496 2,450,952 59,868,544 687,168 3,138,120 3,138,120 Part 2 - Summary (by area) - to be carried forward - Page 8 Otherwise Exempt Grant Raised by Raised by Area to be Levied Taxable Assessment Assessment Assessment Assessment Requirement Frontage Other Revenue Raised by Mill Rate Local Improvements 3,133,735,470 343,233,220 157,035,920 3,634,004,610 1,880,375 1,880,375 General 3,136,165,310 172,333,390 3,308,498,700 1,257,745 1,257,745 3,138,120 3,138,120 Page 11 By-law No. Purpose Municipality of The City of Brandon For the Year Ending 31 December 2025 Part 1 - Debenture Debt Charges Opening Purpose Maturity Balance Principal Closing Balance Interest Total Payment Frontage Other Net Requirement Area to be Levied Central WWTF 6979 / 7131 2031 4,900,022 633,165 4,266,857 163,035 796,200 796,200 Utility Rates WTF Chemical Building - Series A 7229 / 7288 2040 6,767,888 332,463 6,435,426 211,497 543,959 543,959 Utility Rates WTF Chemical Building - Series B 7229 / 7325 2042 7,446,507 293,040 7,153,467 290,414 583,453 583,453 Utility Rates Water Treatment Facility Expansion 7238 40,670,500 40,670,500 Utility Rates Water Treatment Facility Expansion 7364 15,000,000 15,000,000 Utility Rates Southwest Brandon Wastewater Servicing 7338 30,000,000 30,000,000 Utility Rates 104,784,917 1,258,668 103,526,250 664,945 1,923,613 1,923,613 Part 2 - Summary (by area) - to be carried forward - Page 8 Otherwise Exempt Grant Raised by Raised by Area to be Levied Taxable Assessment Assessment Assessment Assessment Requirement Frontage Other Revenue Raised by Mill Rate Local Improvements 3,133,735,470 343,233,220 157,035,920 3,634,004,610 Utility Revenue 1,923,613 1,923,613 1,923,613 1,923,613 Page 12 Municipality of The City of Brandon For the Year Ending 31 December 2025 By-law No. CAPITAL BUDGET Municipality of The City of Brandon For the Year Ending 31 December 2025 PART 1 - CAPITAL EXPENDITURES Particulars of Expenditure Estimated Total Cost Borne by General Fund Borne by Utility Fund Borne by Reserves Borne by Borrowing General Operating Fund - Schedule 3 475,000 475,000 Utility Operating Fund - Schedule 4 General Reserves - Schedule 5 44,860,142 44,860,142 Utility Reserve - Schedule 6 10,991,000 10,991,000 Outdoor Sports Complex 1,248,287 1,248,287 Renovations - RCMP OCC 3,766,855 3,766,855 11,000,000 11,000,000 2,800,000 2,800,000 Sportsplex Arena Project 2,700,000 2,700,000 8,702,200 8,702,200 Southwest Brandon Wastewater Servicing 26,990,000 26,990,000 113,533,484 TOTAL 475,000 Page 5 Page 6 55,851,142 Part 2 57,207,342 PART 2 - GENERAL AND SPECIFIC RESERVE FUND WITHDRAWALS Part 3 General Fund Transfers Utility Fund Transfers Reserve Name and By-Law No. To Operating To Capital To Operating To Capital Cash Resources General Reserves - Schedule 5 44,860,142 Utility Reserves - Schedule 6 10,991,000 General Reserves - Schedule 7 8,504,832 Utility Reserves - Schedule 8 690,000 8,504,832 Page 2 44,860,142 Part 1 690,000 Page 6 10,991,000 Part 1 PART 3 - BORROWING (Subject to Municipal Board Approval) TEMPORARY FINANCING REPAYMENT PROPOSAL Bank Loan Revenue Loan Reserve Loan Amount Term Outdoor Sports Complex 1,248,287 10 Years Renovations - RCMP OCC 3,766,855 10 Years Southeast Drainage 11,000,000 20 Years Police Operations Centre 2,800,000 10 Years 2,700,000 10 Years 8,702,200 20 Years Southwest Brandon Wastewater Servicing 26,990,000 20 Years TOTAL - Part 1 57,207,342 Departmental Use Only Adopted by Resolution of Council Head of Council April 14, 2025 Date City Manager / CAO Page 13 Police Operations Centre Southeast Drainage Sportsplex Arena Project Water Treatment Facility Expansion Water Treatment Facility Expansion FIVE YEAR CAPITAL EXPENDITURE PROGRAM CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2026 2027 2028 2029 2030 TOTAL Operating Reserves Debenture Sales Other PAGE 14A 25,075,535 1,280,260 6,407,541 1,225,700 3,801,017 37,790,053 143,300 13,282,901 4,950,000 19,413,852 PAGE 14B 22,342,500 15,128,500 20,144,000 25,537,200 11,188,500 94,340,700 46,143,200 38,739,000 9,458,500 PAGE 14C 1,527,000 2,020,000 4,265,000 2,832,000 1,470,000 12,114,000 12,114,000 PAGE 14D 56,747,000 69,085,000 41,480,000 24,727,000 31,863,500 223,902,500 64,132,500 75,114,100 84,655,900 105,692,035 87,513,760 72,296,541 54,321,900 48,323,017 368,147,253 143,300 135,672,601 118,803,100 113,528,252 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING 45,000 47,700 50,600 143,300 RESERVES 22,753,183 22,408,760 32,078,841 27,721,900 30,709,917 135,672,601 DEBENTURE SALES 33,004,200 22,805,900 21,243,000 26,600,000 15,150,000 118,803,100 OTHER 49,889,652 42,299,100 18,927,000 2,412,500 113,528,252 105,692,035 87,513,760 72,296,541 54,321,900 48,323,017 368,147,253 Departmental Use Only Head of Council Date City Manager / CAO Page 14 Adopted by Resolution of Council April 14, 2025 FIVE YEAR CAPITAL EXPENDITURE PROGRAM CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2026 2027 2028 2029 2030 TOTAL Operating Reserves Debenture Sales Other AIRPORT ASSETS Airport Equipment 10,000 55,000 55,000 120,000 110,500 9,500 Airport Grounds Runways & Taxi 380,000 250,000 2,550,000 3,180,000 1,480,000 1,700,000 DISASTER MITIGATION INFRASTRUCTURE ASSETS Community Alerting Equipment 45,000 47,700 50,600 143,300 143,300 Flood Protection 700,000 100,000 5,250,000 6,050,000 6,050,000 EMERGENCY SERVICES ASSETS Fire Fighting Equipment 15,000 118,000 48,000 20,000 50,000 251,000 251,000 Police Equipment 147,183 342,260 341,841 355,700 345,417 1,532,401 1,532,401 Public-Safety Communications 9,000 350,000 10,000 350,000 719,000 719,000 FACILITIES INFRASTRUCTURE ASSETS A.R McDiarmid Civic Complex 964,352 225,000 195,000 25,000 25,000 1,434,352 780,000 654,352 Airport Buildings 10,000 10,000 10,000 Cemetery Buildings 100,000 100,000 100,000 Civic Administration Building (City Hall) 580,000 50,000 105,000 25,000 25,000 785,000 785,000 Civic Services Complex Community Centres Fire Halls 130,000 185,000 215,000 250,000 780,000 780,000 Landfill Buildings 15,000 15,000 15,000 Libraries 22,080,000 40,000 125,000 325,000 100,000 22,670,000 670,000 4,950,000 17,050,000 25,075,535 1,280,260 6,407,541 1,225,700 3,801,017 37,790,053 143,300 13,282,901 4,950,000 19,413,852 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING 45,000 47,700 50,600 143,300 RESERVES 2,366,683 1,280,260 6,359,841 1,225,700 2,050,417 13,282,901 DEBENTURE SALES 4,950,000 4,950,000 OTHER 17,713,852 1,700,000 19,413,852 25,075,535 1,280,260 6,407,541 1,225,700 3,801,017 37,790,053 Departmental Use Only Head of Council Page 14A Adopted by Resolution of Council April 14, 2025 Date City Manager / CAO FIVE YEAR CAPITAL EXPENDITURE PROGRAM CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2026 2027 2028 2029 2030 TOTAL Operating Reserves Debenture Sales Other FACILITIES INFRASTRUCTURE ASSETS (cont'd) Parks Complex 80,000 150,000 10,000 225,000 465,000 465,000 Police Stations 50,000 10,000 125,000 25,000 210,000 210,000 Public Washrooms Sportsplex Facility 254,000 520,000 9,000,000 640,000 10,414,000 1,414,000 9,000,000 FLEET ASSETS Airport Equipment 100,000 400,000 750,000 1,250,000 537,500 712,500 Equipment Attachments 125,000 92,000 217,000 217,000 Fire Vehicles 2,718,000 76,400 156,000 2,950,400 2,950,400 Garage Equipment 21,000 41,500 23,000 24,000 25,000 134,500 134,500 Heavy Duty Vehicles 446,500 3,592,400 3,005,000 1,233,200 412,000 8,689,100 8,689,100 Light Duty Vehicles 190,000 418,900 114,500 499,500 758,400 1,981,300 1,981,300 Off Road Equipment 2,147,300 591,000 3,788,400 816,000 1,495,700 8,838,400 8,838,400 Police Vehicles 86,600 861,300 731,900 408,400 1,095,600 3,183,800 3,183,800 Transit Buses 448,100 1,263,000 457,200 1,748,100 3,374,300 7,290,700 7,290,700 TECHNOLOGY INFRASTRUCTURE ASSETS Computer Hardware 450,000 220,000 325,000 260,000 330,000 1,585,000 1,585,000 Computer Software 250,000 250,000 85,000 585,000 585,000 Fibre Network Radio Network 500,000 1,447,500 1,947,500 1,947,500 LAND DRAINAGE INFRASTRUCTURE ASSETS Land Drainage Conveyance 15,530,000 7,360,000 10,509,000 10,450,000 750,000 44,599,000 6,114,000 29,739,000 8,746,000 & G 22,342,500 15,128,500 20,144,000 25,537,200 11,188,500 94,340,700 46,143,200 38,739,000 9,458,500 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING RESERVES 6,812,500 8,793,500 11,024,000 9,037,200 10,476,000 46,143,200 DEBENTURE SALES 9,318,000 3,801,000 9,120,000 16,500,000 38,739,000 OTHER 6,212,000 2,534,000 712,500 9,458,500 22,342,500 15,128,500 20,144,000 25,537,200 11,188,500 94,340,700 Departmental Use Only Head of Council Page 14B Adopted by Resolution of Council April 14, 2025 April 14, 2025 Date City Manager / CAO FIVE YEAR CAPITAL EXPENDITURE PROGRAM CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2026 2027 2028 2029 2030 TOTAL Operating Reserves Debenture Sales Other OFFICE EQUIPMENT ASSETS Office Machinery & Equipment 35,000 95,000 25,000 155,000 155,000 PARKS & RECREATION ASSETS Cemeteries 185,000 185,000 185,000 Field Complex Golf Course 50,000 50,000 50,000 50,000 50,000 250,000 250,000 Outdoor Recreational Facilities Parks Equipment 135,000 110,000 75,000 75,000 75,000 470,000 470,000 Playgrounds 425,000 400,000 400,000 450,000 450,000 2,125,000 2,125,000 Sportsplex 27,000 150,000 670,000 495,000 35,000 1,377,000 1,377,000 PROPERTY ASSETS Heritage Sites 200,000 200,000 200,000 Land 200,000 500,000 345,000 390,000 300,000 1,735,000 1,735,000 SOLID WASTE ASSETS Collection Depots Collection Systems 100,000 100,000 100,000 100,000 100,000 500,000 500,000 Landfill Cells 240,000 2,400,000 2,640,000 2,640,000 Landfill Systems 125,000 375,000 50,000 50,000 50,000 650,000 650,000 TRANSIT ASSETS Bus Hardware 80,000 1,200,000 1,280,000 1,280,000 Bus Software Bus Stops 165,000 175,000 22,000 185,000 547,000 547,000 1,527,000 2,020,000 4,265,000 2,832,000 1,470,000 12,114,000 12,114,000 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING RESERVES 1,527,000 2,020,000 4,265,000 2,832,000 1,470,000 12,114,000 DEBENTURE SALES OTHER 1,527,000 2,020,000 4,265,000 2,832,000 1,470,000 12,114,000 Departmental Use Only (Head of Council) Page 14C Adopted by Resolution of Council April 14, 2025 April 14, 2025 Date City Manager / CAO FIVE YEAR CAPITAL EXPENDITURE PROGRAM CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2026 2027 2028 2029 2030 TOTAL Operating Reserves Debenture Sales Other TRANSIT ASSETS (cont'd) Transit Equipment 16,000 16,000 16,000 TRANSPORTATION NETWORK ASSETS Active Transportation 550,000 500,000 830,000 1,235,000 2,025,000 5,140,000 5,140,000 Road Network 6,525,000 7,925,000 4,775,000 3,725,000 5,975,000 28,925,000 26,925,000 2,000,000 Traffic Controls 150,000 150,000 150,000 150,000 450,000 1,050,000 1,050,000 WASTEWATER NETWORK ASSETS Lift Stations 4,800,000 770,000 5,570,000 5,570,000 Wastewater Conveyance 500,000 700,000 500,000 700,000 500,000 2,900,000 2,900,000 WASTEWATER TREATMENT Pre-Treatment Facilities 1,625,000 380,000 700,000 350,000 200,000 3,255,000 3,255,000 Water Reclamation Facilities 250,000 295,000 3,500,000 1,500,000 5,545,000 5,545,000 WATER NETWORK ASSETS Booster Stations 200,000 700,000 700,000 1,600,000 1,600,000 Resevoirs 750,000 10,100,000 15,450,000 26,300,000 300,000 26,000,000 Utility Equipment 31,000 35,000 60,000 21,000 60,000 207,000 207,000 Meters 1,226,000 2,033,500 3,259,500 3,259,500 Water Conveyance 2,000,000 1,125,000 1,260,000 2,400,000 1,870,000 8,655,000 8,655,000 WATER TREATMENT ASSETS Water Treatment Facilities 40,550,000 57,050,000 31,460,000 620,000 1,800,000 131,480,000 5,280,000 43,544,100 82,655,900 56,747,000 69,085,000 41,480,000 24,727,000 31,863,500 223,902,500 64,132,500 75,114,100 84,655,900 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING RESERVES 12,047,000 10,315,000 10,430,000 14,627,000 16,713,500 64,132,500 DEBENTURE SALES 18,736,200 19,004,900 12,123,000 10,100,000 15,150,000 75,114,100 OTHER 25,963,800 39,765,100 18,927,000 84,655,900 56,747,000 69,085,000 41,480,000 24,727,000 31,863,500 223,902,500 Departmental Use Only (Head of Council) Page 14D Adopted by Resolution of Council April 14, 2025 April 14, 2025 Date City Manager / CAO SCHEDULE 1 Municipality of The City of Brandon For the Year Ending 31 December 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted RESERVE NAME Accommodation Tax 1,502,253 Active Transportation 525,753 525,753 Affordable Housing 300,000 317,900 200,000 200,000 Airport Improvement 220,893 5,503,476 296,034 338,055 Andrews Field 90,000 90,000 150,000 Brandon Municipal Airport 9,913 8th Street Bridge Capital Development 35,000 96,159 135,000 135,000 Centennial Auditorium 25,000 25,000 COVID COVID - Transit Clare Avenue Extension Cumulative Benefits Development Charge Drainage Network 26,078 26,603 23,010 95,804 Development Charge Transportation Network 184,719 187,860 163,509 499,056 Disposal Site (Sanitation) 245,980 275,479 803,500 503,500 E911 Equipment 60,000 60,000 60,000 60,000 Elections 15,000 15,000 15,000 15,000 Fire Fighting Equipment 700 Fire Vehicles 294,545 294,545 616,843 460,623 Fiscal Contingency Reserve 8,598 8,598 Flood Control 50,000 Gas Tax 2,868,465 2,853,429 2,972,322 2,972,322 Land Acquisition 210,000 350,490 210,000 250,000 Landfill Closure / Post Closure 182,130 196,731 191,100 191,100 Large Event 265,103 Library / Arts Building 15,000 15,000 15,000 15,000 Machinery and Equipment 2,555,113 2,778,199 3,231,456 4,898,246 Municipal Building Maintenance 435,658 427,929 1,198,095 2,148,486 Office Equipment 3,000 3,000 3,000 3,000 Parks 300,000 394,418 1,893,706 702,659 Perpetual Care 84,000 91,658 88,000 90,400 Planning Projects Police Equipment 680,000 680,000 380,000 400,000 Police Vehicles 391,496 378,449 497,575 488,530 Professional Fees Protective Services Buildings Recreation Centre 55,000 55,000 90,000 90,000 Signage 10,000 10,000 10,000 10,000 Sportsplex 1,873,152 650,000 Storm Sewer 665,000 709,208 565,000 Technology 210,000 210,000 210,000 210,000 Traffic Control Devices Transit Equipment 1,148,085 1,148,285 2,820,131 1,264,873 Transit Gas Tax 486,888 464,720 484,083 484,083 Transportation Network 2,590,786 1,600,000 12,331,401 21,844,011 19,348,149 19,390,737 Schedule 1 TOTAL RESERVE APPROPRIATIONS - to page 5 SCHEDULE 2 Municipality of The City of Brandon For the Year Ending 31 December 2025 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted RESERVE NAME Water Distribution 3,000,000 3,000,000 5,125,221 4,101,993 Development Charge Water Treatment 50,385 97,433 70,686 1,138,344 Development Charge Water Network Infrastructure 92,258 91,292 79,295 68,436 Wastewater Distribution 2,953,204 2,953,204 3,691,641 3,715,054 Development Charge Wastewater Treatment 64,355 124,906 91,884 584,022 Development Charge Wastewater Network Infrastructure 292,850 289,908 252,530 720,730 Mitigation & Preparedness Office Equipment 3,000 3,000 3,000 3,000 Cumulative Benefits 6,456,052 6,559,743 9,314,257 10,331,579 Schedule 2 TOTAL RESERVE APPROPRIATIONS - to page 6 CAPITAL EXPENDITURES - BORNE BY GENERAL FUND PROJECT / ITEM DEPARTMENT Police Detention Expansion Project Completion Police 475,000 $475,000 Schedule 3 SCHEDULE 3 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by General Fund - to page 13 CAPITAL EXPENDITURES - BORNE BY UTILITY FUND PROJECT / ITEM DEPARTMENT Schedule 4 SCHEDULE 4 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by Utility Fund - to page 13 CAPITAL EXPENDITURES - BORNE BY GENERAL RESERVES RESERVE ITEM AIRPORT RESERVES: Airport Improvement Reserve Airport Signage 100,000 Runways & Taxiway Repaving 310,000 Airport Fleet Equipment 59,500 Airport Reserve Airport Equipment 20,000 DISASTER MITIGATION RESERVES: Diking & Flood Control Reserve EMERGENCY SERVICES RESERVES: E-911 Equipment Reserve Call Centre Workstation Layouts 150,000 Call Taking Hardware Refresh 68,750 5,000 Firefighting Equipment Reserve Fire Hall #2 Annex Addition 300,000 Fire Fighting Minor Equipment 45,000 Police Equipment Reserves Call Centre Workstation Layouts 150,000 Call Taking Hardware Refresh 68,750 5,000 Police Operations Centre 1,700,000 Police Fleet Additions 221,803 Police Equipment 834,970 Police Body Cameras 400,000 IT Hardware 110,000 FACILITIES RESERVES: Library Arts Building Reserve West Entrance Design/Construction 175,000 Building Renovation Detail Design 150,000 Minor Facility Preservation 20,000 Municipal Building Maintenance Reserve A.R. McDiarmid Civic Complex 742,500 Airport Buildings 6,000 City Hall 516,313 City Hal Roof Replacement 700,000 Civic Services Complex 800,000 Fire Halls 232,500 Landfill Buildings 140,000 Parks Complex 40,000 Police Stations 50,000 FLEET RESERVES: Fire Vehicles Reserve Fire Vehicles Replacements 1,024,000 Machinery & Equipment Reserve Garage Equipment & Attachments 86,000 Heavy Duty Vehicle Replacement 1,649,000 Light Duty Vehicle Replacement 1,327,500 Off Road Equipment Replacements 4,088,130 Garage Software 60,000 Police Vehicle Reserve Police Vehicles Replacements 961,154 IT RESERVES: Technology Reserve Fibre Optic Network Expansion 450,000 IT Hardware 180,000 LAND DRAINAGE RESERVES: Storm Sewer Reserve Off Road Equipment Additions 95,000 LDS Rehabilitation 550,000 Southeast Drainage Upgrades Design 325,000 18,916,870 Schedule 5 SCHEDULE 5 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by General Reserves - subtotal Public Safety Communications Centre Minor Equipment Public Safety Communications Centre Minor Equipment CAPITAL EXPENDITURES - BORNE BY GENERAL RESERVES (cont'd) RESERVE ITEM 18,916,870 OFFICE EQUIPMENT RESERVES: Office Equipment Reserve Postage Machine 20,000 PARKS & RECREATION RESERVES: Andrews Field Reserve Changeroom/Washroom Upgrades 400,000 Parks Reserve Pacific Park Washroom 300,000 Park Community Centre 1,200,000 MLFSC Construction 997,199 Outdoor Recreational Facilities 110,000 Parks Equipment 235,000 Playground Replacements 237,500 Perpetual Care Reserve Columbariums 200,000 Cemetery Minor Equipment 42,000 Cemetery Expansion 90,000 Recreation Centre Reserve Golf Course Upgrades 45,000 Sportsplex Reserve Arena & Ice Plan Upgrades 65,723 Sportsplex Pool Upgrades 145,000 Canteen & Seating Renovations 200,000 Sportsplex Facility Upgrades 100,000 Sportsplex Minor Equipment and Preservation 127,800 PROPERTY RESERVES: Land Acquisition Reserve Land Acquisitions 725,000 SOLID WASTE RESERVES: Disposal Site Sanitation Reserve Collection Depot Development 392,500 Landfill System Upgrades 275,000 Collection System Equipment 250,000 TRANSIT RESERVES: Transit Equipment Reserve Transit Bus Replacements 1,600,000 Transit Bus Refurbishments 4,394,300 Transit Bus Systems 205,000 Bus Stops 17,000 Transit Gas Tax Reserve Transit Bus Refurbishments 1,434,000 TRANSPORTATION RESERVES Gas Tax Reserve Off Road Equipment 150,000 Sidewalk Replacements 150,000 Sidewalk Construction 222,500 Street Reconstruction 925,000 Intersection Improvements 3,875,250 Street Preservation 1,500,000 Street Extensions 250,000 Transportation Network Infrastructure Reserve Active Transportation Network Preservation 50,000 Sidewalk Replacements 265,000 Multi-use Pathway Construction 175,000 Bike Lane Installations 50,000 Pedestrian Corridors 100,000 Pathway Lighting 150,000 Street Preservation 1,275,000 Street Reconstruction 325,000 Traffic Signal Upgrades 100,000 Crosswalk Enhancements 50,000 42,337,642 Schedule 5 Total - Capital Borne by General Reserves - to page 13 SCHEDULE 5 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by General Reserves - subtotal forward CAPITAL EXPENDITURES - BORNE BY GENERAL RESERVES (cont'd) RESERVE ITEM 42,337,642 DEVELOPMENT CHARGE GENERAL RESERVES: DC Transportation Network Reserve Intersection Improvements 600,000 Land Acquisitions 215,000 UNCATEGORIZED GENERAL RESERVES: Capital Development Reserve Cemetery Expansion 270,000 MLFSC Construction 750,000 Playground Replacements 237,500 Fiscal Contingency Reserve MLFSC Construction 250,000 Land Acquisitions 200,000 44,860,142 Schedule 5 SCHEDULE 5 Total - Capital Borne by General Reserves - to page 13 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by General Reserves - subtotal forward CAPITAL EXPENDITURES - BORNE BY UTILITY RESERVES RESERVE ITEM WASTEWATER RESERVES: Wastewater Reserve Wastewater Collection Rehabilitation 2,700,000 Wastewater Pre-Treatment Facilities 2,386,000 Wastewater Sewer Replacements 500,000 Lift Station Upgrades 650,000 WATER RESERVES: Water Reserve Watermain Replacements 2,550,000 New Watermains 400,000 Utility Equipment Replacement 35,000 Utility Heavy Duty Equipment 220,000 Water Treatment Facility 1,150,000 Water Treatment Facility Expansion 250,000 DEVELOPMENT CHARGE UTILITY RESERVES: DC Water Network Infrastructure Reserve Check Valve Installations 100,000 New Watermains 50,000 $10,991,000 Schedule 6 SCHEDULE 6 Municipality of The City of Brandon For the Year Ending 31 December 2025 Total - Capital Borne by Utility Reserves - to page 13 PROJECT / ITEM RESERVE Transportation Network Reserve Allocation 8th St Bridge Reserve 975 Accommodation Tax Grants Accommodation Tax Reserve 250,906 Brandon First Funding - Matching Accommodation Tax Reserve 100,000 Brandon First Funding - Unconditional Accommodation Tax Reserve 50,000 Keystone Centre Funding Accommodation Tax Reserve 1,177,806 Transportation Network Reserve Allocation Active Transportation Reserve 1,064,397 Affordable Housing Development Grant Affordable Housing Reserve 300,000 Affordable Housing Incentive Program Affordable Housing Reserve 200,000 Airport Land Drainage Study Airport Improvement Reserve 50,000 East Commercial Development Preliminary Design Airport Improvement Reserve 40,000 Asset Management Consulting Capital Development 75,000 Backlane Security Lighting Program Capital Development 15,000 Update GIS & Related Software Capital Development 20,000 Parks Reserve Allocation Covid Restart Reserve 91,047 Potential Severance Liabilities Cumulative Benefits 75,000 Flood Protection Condition Assessments Diking & Flood Control Reserve 150,000 Community Mobilization Grant Fiscal Contingency Reserve 30,000 Medical Doctor Recruitment Program Fiscal Contingency Reserve 50,000 Pothole Remediation Initiative Gas Tax Reserve 200,000 Southwest Road Network Preliminary Design Gas Tax Reserve 100,000 Potential Large Event Bid Large Event Reserve 225,000 Transit Equipment Reserve Allocation Machinery & Equipment Reserve 1,600,000 Tree Planting Parks 80,000 Residential Tree Enhancement Program Parks Reserve 100,000 Zoning By-Law Update Planning Projects 125,000 General Operating Professional Fees 47,416 Municipal Building Maintenance Allocation Protective Services Building Reserve 584,609 Parks Reserve Allocation Sportsplex Reserve 1,200,000 Park Avenue Relief Sewer Preliminary Design Storm Sewer Reserve 150,000 Resident Home Drainage Assistance Program Storm Sewer Reserve 50,000 Server Purchase Technology Reserve 27,263 Transportation Network Reserve Allocation Traffic Control Devices Reserve 125,414 Transit Route Planning Transit Equipment Reserve 25,000 Southwest Road Network Preliminary Design Transportation Network DC Reserve 100,000 Solar Pathway Lighting Specification Standards Transportation Network Reserve 25,000 $8,504,832 Schedule 7 SCHEDULE 7 Municipality of The City of Brandon For the Year Ending 31 December 2025 GENERAL RESERVES - TRANSFERS TO GENERAL OPERATING FUND Total - Reserve Transfers to General Operating Fund - to page 13 PROJECT / ITEM RESERVE Flood Protection Subsidy Program Mitigation & Preparedness Reserve 34,739 Flood Protection Subsidy Program Wastewater Reserve 75,261 Southwest Water Servicing Plan Water Network DC Reserve 250,000 Low-Income Efficient Fixture Subsidy Program Water Reserve 80,000 Resevoir Expansion Conceptual Design Water Reserve 250,000 $690,000 Schedule 8 SCHEDULE 8 Municipality of The City of Brandon For the Year Ending 31 December 2025 UTILITY RESERVES TRANSFERS TO UTILITY OPERATING FUND Total - Reserve Transfers to Utility Operating Fund - to page 13