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TITLE:
NUMBER:
PREAMBLE:
CITY OF SELKIRK CAPITAL LEVY BY-LAW
5349
TO ESTABLISH A SYSTEM FOR THE ASSESSMENT AND ALLOCATION OF CAPTIAL LEVIES ON DEVELOPMENT TO SUPPORT THE SUSTAINABILITY OF CITY INFRASTRUCTURE
DATE PASSED: APRIL 26, 2021
## OBJECTIVES
The objectives of this By-law are to:
- Provide the authority to impose a levy on all new lots created by sub-division of lands and all units in any new building
- Establish a fair and transparent process for setting the levies to be paid by applicants and ensure they are reflective of the actual value of city infrastructure
- Provide direction to administration for the appropriate investment of collected levies
## INDEX
1. By-law Title
2. Definitions
3. Capital Levies
4. Calculating Capital Levy Rates
5. Calculating the Life Cycle Factor
6. Calculating the Capital Levy Assessment for Residential Buildings
7. Calculating the Capital Levy Assessment for Non-Residential Buildings
8. The Chief Administrative Officer May Make Policy
9. Levy Allocation
10. Exemptions
11. By-law Review
12. Severability
13. Sunset
15. Effective Date
14. Repealing
16. Authority
The Council of the City of Selkirk enacts as follows:
## 1 BY-LAW TITLE
This By-law shall be known as the City of Selkirk Capital Levy By-law.
## 2 DEFINITIONS
"Capital Asset Registry" means the register of all capital assets recorded by the city in accordance to Bylaw 5300 or its successor bylaws.
"Chief Administrative Officer" or "CAO" means the Chief Administrative Officer for the City of Selkirk as designated by By-law.
"City" means the City of Selkirk.
"Council" means the Council of the City of Selkirk.
"Council Committee" means a committee, or other body established by council under The Municipal Act.
"Council Meeting" means a regular meeting or special meeting of a council but does not include a Public Hearing held by council.
"Credit" means a reduction in the amount of capital levy to be paid in exchange for the achievement or commitment to achieve, one or more outcomes as set out by agreement or policy.
"Depreciation" means the annualized amount of amortization for an asset or a group of assets as recorded by the City of Selkirk's Tangible Capital Assets schedule.
"Designated Officer" means any employee appointed as a designated officer within the City. [CAO By-law 5283]
"Life Cycle Factor" mean the greater of ten (10) or the weighted average remaining for all assets included in the City's Capital Asset Registry rounded up to the nearest whole number.
"Member(s)" means the City of Selkirk Councillors and Mayor.
"Municipality" means the City of Selkirk.
"Municipal Record" means any kind of recorded information that is created or received by, or is in the custody or control of a municipality regardless of physical form or characteristics, and includes: a) information recorded on paper, photographic film, microfilm, sound or video tape or disk, and in a computer system; and b) a copy of the record, and c) a part of the record.
"New Waste Water Treatment Plant" means the asset or group of assets listed in the TCA schedule that represents the new facility and equipment being constructed at 975 Main Street, Selkirk Manitoba for the purpose of treating wastewater.
"Rebate" means a return of part of the original payment of capital levy charges in exchange for achieving one or more outcomes as set out by agreement or policy.
"Reserve Fund" means an account held by the City, or an endowment held on behalf of the City, for the purposes of funding the upkeep, renewal, or new construction of municipal infrastructure or the delivery of municipal services.
"Tangible Capital Assets" and "TCA" means the assets tracked and reported upon as part of the City's audited financial statements.
"The Municipal Board" means The Municipal Board established under The Municipal Board Act.
## 3 CAPTIAL LEVIES
- 3.1 The City shall assess, charge and impose a capital levy upon any approved application for sub-division in accordance with the prescribed fees set forth in this By-law;
- 3.2 The City shall assess, charge and impose a capital levy, as set forth in this By-law, upon any approved re-zoning, variance or conditional use application that increases the permitted intensity of development upon lands within the City of Selkirk. This may be done as part of a development agreement.
- 3.3 The City shall assess, charge, impose and collect a capital levy, as set forth in this By-law, prior to the issuance of a permit to construct on land that has been previously zoned and subdivided to permit increased intensity of development and no capital levy was paid on that land under a development agreement, or when it was zoned or subdivided.
## 4 CALCULATING CAPITAL LEVIES RATES
- 4.1 The capital levy shall be calculated as follows:
- 4.1.1 Each asset class in the City of Selkirk's TCA Schedule shall be grouped into three categories (People, Land, Utility) according to a reasonable interpretation of the asset classes' use;
- 4.1.2 The total amount of Depreciation for each of these three categories shall be calculated based on the most current edition of the City of Selkirk's TCA Schedule;
- 4.1.3 A per foot amount of Depreciation for the Land category shall be calculated by dividing the total amount of Depreciation by the total number of feet of public roads maintained by the City of Selkirk.
- 4.1.4 A per foot amount of Depreciation for the Utility Category shall be calculated by dividing the total amount of Depreciation by the total number of feet of water main maintained by the City of Selkirk.
- 4.1.5 For the per foot amount of Depreciation for the Utility Category calculation set out in 4.1.4 above, the amount of Depreciation included for the New Waste Water Treatment Plant asset in this calculation shall be determined by using the apportionment percentage established in Schedule A of this By-law.
- 4.1.5 A per unit amount of Depreciation for the People Category shall be calculated by dividing the total amount of Depreciation by the total number of citizens residing in the City of Selkirk (as determined by the most recent Census data), multiplied by the ratio of residents per dwelling (as calculated from the most recent Census data).
## 5 CALCULATING THE LIFE CYCLE FACTOR
- 5.1 The purpose of applying the Life Cycle Factor shall be to ensure the capital levies calculated reflect the appropriate remaining value of the existing infrastructure benefiting the new development, recognizing that the TCA schedule uses accounting approximations which systematically underrepresent an assets actual useful life and uses book value rather than replacement value.
- 5.2 The weighted average remaining life shall be calculated by summing the products of the years of 'Remaining TCA Life' for each asset included in the city's Capital Asset Registry multiplied by its 'Asset's Value Weighting' (the ratio of the asset's book value over the total book value of all included assets) as recorded in the Capital Asset Registry.
- 5.3 Life Cycle Factor shall be the greater of the value set out in Schedule B of this by-law or the weighted average remaining life calculated in clause 5.2 above rounded up to the next whole number.
## 6 CALCULATING THE CAPITAL LEVY ASSESSEMENT FOR RESIDENTIAL BUILDINGS
- 6.1 The capital levy assessed to a new residential building being established in an area that is not currently being serviced by City of Selkirk road and water works infrastructure shall be the sum total of: the feet of building lot frontage multiplied by the per foot Land and Utility Depreciation plus the number of units multiplied by the per unit Depreciation, multiplied by the Life Cycle Factor.
- 6.2 The capital levy assessed to a new residential building being established in an area that currently being serviced by City of Selkirk road and water works infrastructure shall be the sum total of: the feet of building lot frontage multiplied by the per foot Land and Utility Depreciation plus the number of units multiplied by the per unit Depreciation, multiplied by one half of the Life Cycle Factor.
## 7 CALCULATING THE CAPITAL LEVY ASSESSMENT FOR NON-RESIDENTIAL BUILDINGS
- 7.1 The capital levy assessed to a new non-residential building being established in an area that is not currently being serviced by City of Selkirk road and water works infrastructure shall be the sum total of: the feet of building lot frontage multiplied by the per foot Land and Utility Depreciation plus the number of units multiplied by the per unit Depreciation, multiplied by the Life Cycle Factor.
- 7.2 The capital levy assessed to a new non-residential building being established in an area that currently being serviced by City of Selkirk road and water works infrastructure shall be the sum total of: the feet of building lot frontage multiplied by the per foot Land and Utility Depreciation plus the number of units multiplied by the per unit Depreciation, multiplied by one half of the Life Cycle Factor.
## 8 CHIEF ADMINISTRATIVE OFFICER MAY MAKE POLICY
- 8.1 The CAO, may at their discretion, make policy to implement this By-law. Such policy may refine and clarify clauses of this By-law to ensure its practical application.
- 8.2 The CAO may use a reasonable interpretation of this By-law to address specific situations where literal application of this By-law may be inconsistent with its intention provided such interpretation is equitably and consistently applied.
- 8.3 The CAO may, by policy, establish a system for offering Rebates or Credits to be applied against capital levies charged by the City to incentivize development that promotes the long-term economic, social and environmental sustainability of the City. Individual Rebates or Credits may not be valued at more than $1,000 per residential unit or $10,000 per nonresidential unit. Total Rebates or Credits for any one lot may not exceed 25% of the calculated capital levy.
- 8.4 The CAO shall provide Council with notice when Rebates or Credits are provided to a development. Such notice shall identify the purpose of the Rebates or Credits and sufficient financial detail for Council to confirm the limitations set-out in clause 8.3 above, have been observed.
## 9 LEVY ALLOCATION
- 9.1 All capital levies collected pursuant to this By-Law shall be transferred to the related Reserve Funds in an apportionment equal to the calculated Land, Utility and People proportion of the assessment.
## 10 EXEMPTIONS
- 10.1 Council may, by resolution, provide an exemption to the assessment of a capital levy if the applicant is a non-profit organization and said exemption will be applicable only to those lots created by sub-division that will specifically be used for non-profit purposes.
- 10.2 Redevelopment of a lot that, within the last two years, had previously been developed and serviced by the City of Selkirk's road and utility infrastructure, is exempt from this bylaw provided the redevelopment does not increase the intensity of use.
## 11 BY-LAW REVIEW
This By-law shall be reviewed within the next five years.
## 12 SEVERABILITY
The invalidity of any provision of this By-law with an Act or Regulation in force in the Province of Manitoba or a decision of Court, shall not affect the validity or enforceability of any other provisions of this By-law, which shall remain in full force and effect.
## 13 SUNSET
This By-law shall continue in force and effect until repealed.
## 14 REPEALING
By-law No. 5195, being a By-law of the City of Selkirk to provide for the imposition of a capital levy on all new lots created by sub-division of lands and all units in any new building, is hereby repealed.
## 15 EFFECTIVE DATE
The effective date of this By-law shall be the day after it is passed.
## 16 AUTHORITY
The Manitoba Planning Act provides as follows
143(1) A council may, by by-law, set the levies to be paid by applicants to compensate the municipality for the capital costs specified in the by-law that may be incurred by the subdivision of land.
143(2) A council must establish a reserve fund under The Municipal Act into which the levies are to be paid.
- 150 As a condition of amending a zoning by-law, making a variance order or approving a conditional use, a board, council or planning commission may, unless this Act provides otherwise, require the owner of the affected property to enter into a development agreement with the planning district or municipality in respect of the affected property and any contiguous land owned or leased by the owner dealing with one or more of the following matters:
- (f) the construction or maintenance -- at the owner's expense or partly at the owner's expense -- of works, including but not limited to, sewer and water, waste removal, drainage, public roads, connecting streets, street lighting, sidewalks, traffic control, access and connections to existing services;
- (g) the payment of a sum of money to the planning district or municipality in lieu of the requirement under clause (f) to be used for any of the purposes referred to in that clause;
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READ A FIRST TIME THIS
12 * DAY OF
spri
,, 2021.
READ A SECOND TIME THIS 2LCE
DAY OF
epre
\_, 2021.
READ A THIRD TIME THIS 26 DAY OF
April
\_, 2021.
DONE AND PASSED by the Council of the City of Selkirk, assembled at Selkirk, Manitoba, this 26 day of april 2021.
D. NICOL, CHIEF ADMINISTRATIVE OFFICER
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## Schedule A
| Year | Apportionment Percentage of Depreciation of New Wastewater Treatment Plant assets reported in the TCA Schedule to be used |
|----------------------|-----------------------------------------------------------------------------------------------------------------------------|
| 2021 | 20% |
| 2022 | 20% |
| 2023 | 40% |
| 2024 | 60% |
| 2025 | 80% |
| 2026 | 100% |
| All Years after 2026 | 100% |
## Schedule B
| Year | Life-Cycle Factor Minimum Value |
|----------------------|-----------------------------------|
| 2021 | 10 |
| 2022 | 10.5 |
| 2023 | 11 |
| 2024 | 11.5 |
| 2025 | 12 |
| 2026 | 12.5 |
| 2027 | 13 |
| All Years after 2027 | 13 |