By-Law No. 5401 - 2026 Tax Levy By-Law

Selkirk, Manitoba · adopted 2026-05-19

This is the exact embedded text of the captured official document. Snapshot 7456806a6a57 · verified 2026-06-10 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

OBJECTIVES TITLE: 2026 TAX LEVY BY-lAW NUMBER: 5401 PREAMBLE: TO AUTHORIZE THE 2026 TAX LEVY AND SET THE DUE DATE FOR THESE TAXES SERVICE AREA: ADMINISTRATION DATE PASSED: MAY 19, 2026 The objectives of this By-law are to: - authorize the 2026 tax levy ! - set the 2026 tax mill rates - impose 2026 property and business taxes - set the due date for the payment of the 2026 property and business taxes INDEX 1. By-law Title 2. Schedule "A" To Form Part·of By-law 3. Mill Rates 4. Special Services Levies 5. Frontage Tax Levy 6. Business Tax 7. Payment of Taxes 8. Chief Administrative Officer Delegated Authority 9. By-law Review 10. Severability 11. Sunset 12. Effective Date 13. Authority The Council of the City of Selkirk enacts as follows: 1. BY-lAW TITLE This By-law shall be known as the 2026 Tax Levy By-law. 2. SCHEDULE "A 11 TO FORM PART OF BY-lAW The Financial Plan for the year 2026, attached as Schedule "A", shall form part of this By-law and forms part of the content of the 2026 Tax Levy By-law. Page 1 of 19 3. MILL RATES The 2026 mill rates are set as follows: School Levies Education Support Levy Lord Selkirk School Division Municipal Levies Reserves Debenture Debt - City at Large Debenture Debt - City Local Improvement District General Municipal - City At Large 4. SPECIAL SERVICES LEVIES 2026 Special Services mill rates are set as follows: Protective Services (By-law No. 5386) Transportation Services (By-law No. 5392) 5. FRONTAGE TAX LEVY 2026 frontage taxes are as follows: Pittsburg Avenue Paving Project (By-law No. 5306) 6. BUSINESS TAX The 2026 business tax rate is set at 2.22%. 7. PAYMENT OF TAXES 7.411 13.887 3.281 0.577 0.884 12.095 2.737 1.496 $15,279 7.1 All taxes imposed and levied in the City of Selkirk for the year 2026 shall be due July 31, 2026. 7 .2 Penalties on unpaid 2026 taxes commence August 1, 2026. The rate of penalty is 1.25% per month. 8. CHIEF ADMINISTRATIVE OFFICER DELEGATED AUTHORITY 8.1 The Chief Administrative Officer is delegated the authority to, at their discretion, make regulations, policies, procedures and practices, initiate works, and establish fees and charges that they consider necessary to implement and carry out the purpose and responsibilities of this By-law. Such Chief Administrative Officer actions may refine and clarify clauses of this By-law to ensure its practical application. 8.2 The Chief Administrative Officer 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. Page 2 of 19 9. BY-LAW REVIEW This By-law shall not be subject to the By-law Review Schedule. 10. SEVERABILITY The invalidity of any provisions 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. 11. SUNSET This By-law shall continue in force and effect until December 31, 2026, after which this By-law shall be a record of the Corporation and has no other effect. 12. EFFECTIVE DATE The effective date of this By-law shall be the day after it is passed. 13. AUTHORITY The Municipal Act provides as follows: 304(1) No later than May 15 of each year, after adopting its operating budget for the year, a council must by by-law (a) set a rate or rates of tax sufficient to raise (i) the revenue to be raised by property taxes as set out in the operating budget, and (ii) the revenue to be raised in the year to pay for a local improvement or special service and to pay the requisitions payable by the municipality; (b) impose taxes (i) in accordance with the tax rate or rates set under clause (a) on the portioned value of each assessable property in the municipality that is liable under The Municipal Assessment Act to that tax, and (ii) where the tax is in respect of a local improvement or special service, in accordance with the local improvement or special services by-law; and (c) set a due date for payment of the taxes. 306(1) If a council has authorized business assessments to be made, it must in each year by by-law, after adopting its operating budget and no later than May 15, (a) set a business tax rate for the year, to be applied to the annual rental value of premises as assessed; (b) impose a tax for the year on each business for which a business assessment was made; and (c) set a due date for payment of the tax. Page 3 of 19 The Public Schools Act provides as follows: 184 Upon receiving the statement referred to in Section 183, the council of the municipality must set the mill rate and impose a levy on assessable property, sufficient to raise the amount specified in the statement. 188 Upon receiving a statement under section 187, the council of the municipality shall, in respect of real and personal property that is assessable property and that is within the municipality and the school division, fix and impose a tax sufficient to raise the amount that is apportioned to the municipality and set out in the statement under section 187. / 1 ~ READ A FIRST TIME THIS DAY OF ft/7 , 2026. J q~ READ A SECOND TIME THIS DAY OF m4 , 2026. READ A THIRD TIME THIS 01--:th DAY OF rn~ , 2026. DONE AND PASSED by the Council of the City of Selkirk, assembled at Selkirk, Manitoba, this \ Gi'+h day of tr\~ , 2026. ~- L. roHANNsoN,MAYoR ~~ D. NICOL, CHIEF ADMINISTRATIVE OFFICER CERTIFIED to be a true and correct cop,y of By-Law No. 5401 given third eading by the Council of the City of Selkirk on the 19th day of May, 2026. DATED AT Selkirk this 21st day .of May, 2026. Page 4 of 19 Schedule "A" to By-law No. 5401 City of Selkirk 2026 Tax Levy Page 5 of 19 THE FINANCIAL PLAN CITY OF SELKIRK For the Year 2026 NOT ATTACHED APPLICABLE Page 1 General Operating Fund - Budgeted Revenue and Expenditure X I I Page 2 General Operating Fund - Budgeted Revenue and Transfers X I I Page3 General Operating Fund - Budgeted Expenditure X Page4 General Operating Fund - Budgeted Expenditure X I I Page 5 General Operating Fund - Budgeted Expenditure X Page 6 Utility Operating Fund - Budgeted Revenue and Expenditure City of Selkirk - Water and Sewer Utility X I I Page7 Local Urban District - Budgeted Revenue and Expenditure I I X Page 8 Calculation of Tax Levies X I I Page9 Sundry Revenue and Expenditure Analyses X I I Page 10 Rural Area and General Municipal Requirements I I X Page 11 General Operating Fund - Debenture Debt Charges X I I Page 12 Utility Operating Fund - Debenture Debt Charges X I I Page 13 Capital Budget (Current Year) X I I Page 14 Capital Expenditure Program (Subsequent Five Years) X I I Page 6 of 19 GENERAL OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Tax Levy (From Page 8) Grants in Lieu of Taxes (From Page 8) Sub-total Less: School Requisitions (From Page 8) Net Municipal Taxes and Grants in Lieu of Taxes Other Revenue (From Page 2) CITY OF SELKIRK For the Year 2026 REVENUE Last Year Budgeted 23,777,528 3,073,435 26,850,963 (10,745,404) 16,105,559 18,053,991 Transfers from Accumulated Surplus and Reserves (From Page 2) 7,176,837 Last Year Actual 23,777,529 3,075,502 26,853,031 (10,745,404) 16,107,627 11,069,057 3,710,975 This Year Budgeted 25,953,597 3,239,480 29,193,077 111,962,087) 17,230,990 15,731,481 5,457,457 Next Year Budgeted 10,195,807 Total Revenue 41,336,387 I 3o,887,s59 I 38,419,928 I 10,195,8011 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 Transfers - Deficit Recovery (From Page 9) Transfers - To Reserves (From Page 5) Total Basic Expenditure Allowance for Tax Assets (From Page 8) Total Expenditure Net Operating Surplus (Deficit) Department Use Only EXPENDITURE Adopted by Resolution of Council 3,347,150 5,157,503 3,291,882 1,383,652 269,437 360,228 1,708,963 6,079,826 9,123,012 0 10,612,041 41,333,694 2,6931 41,336,387 0 Page 7 of 19 2,920,590 3,810,983 3,887,201 4,858,770 5,399,695 5,507,689 3,323,461 3,801,970 3,878,009 1,338,455 1,449,031 1,478,012 224,475 278,190 283,754 339,542 368,153 375,516 1,202,186 1,575,571 1,607,083 4,983,634 5,484,756 5,594,451 5,076,291 7,641,438 0 0 0 5,998,573 8,608,180 0 30,265,977 38,417,967 22,611,715 ol 1,9611- 30,265,977 38,419,928 0 Chief Adminls'trativ--;; Officer Page 1 GENERAL OPERATING FUND BUDGETED REVENUE AND TRANSFERS Other Revenue Supplemental Taxation Licenses -Animal - Business - Lottery and Bicycle - Other Permits - Building - Curb Cuts - Other Fines Sales of Service - General Government - Protective Services - Transportation - Operations - Environmental Health - Public Health - Environmental Development - Selkirk Transit - Recreation and Culture - Planning Services Contributed Assets Sales of Goods Rentals Returns from Investments Interest Charges and Fees Capital Levies Contribution from Endowment Provincial Municipal Operating Grant Provincial Urban Policing Grant Provincial One Manitoba Growth Grant Conditional Transfers and Grants (From Page 9) - Provincial Government - Federal Government Other Income - Sundry - Grants Other CITY OF SELKIRK For the Year 2026 Last Year Budgeted 360,394 0 7,500 840 0 476,623 24,000 0 80,800 2,000 22,600 420 30,000 412,559 0 0 0 819,650 46,578 0 0 419,408 154.256 328,000 256,948 53,640 1,523,059 1,541,849 90,000 1,791,419 1,045,648 8,507,250 58,550 Last Year Actual 102,074 6,265 973 0 231,058 8,719 200 42,703 0 69,101 609 41,852 432,296 0 0 0 800,993 36.278 387,409 80,343 359.258 277,874 53,774 1,529,662 1,541,848 97,032 623,122 1,261,152 2,903,941 18.0,521 This Year Budgeted 338,584 0 7,500 840 0 400,500 24,000 0 80,800 700 23,200 350 45,000 425,059 0 0 0 878,150 29,000 0 0 422,861 275,065 356,500 376,524 67,050 1,560,255 1,572,686 97,032 1,947.055 1,145,459 5,200,475 456,836 Next Year Budgeted 345,356 0 7,650 857 0 408,510 24,480 0 82,416 714 23,664 357 45,900 433,560 0 0 0 895,713 29,580 0 0 431,318 280,566 363,630 384,054 68,391 1,494,779 1,511,616 97,032 0 0 1,324,037 465,973 TOTAL OTHER REVENUE (To Page 1) 18.053,991 ! 11,069,057! 15,731,481 ! 8,720,153 ! TRANSFER FROM ACCUMULATED SURPLUS (To Page 1)1 ~ ____ o ..... 1 _____ 0!.__ ____ 0 ..... 1 ____ ..c.Jol Transfer From Reserves (From Page 13) General Reserve (By-law 3153) Specific Reserves: Building Maintenance and Repairs Reserve (By-law 3157) Capital Improvements Reserve (By-law 4205) Computer/ Technology Reserve (By-law 5006) Economic Incentive Reserve (By-law 5312) Fire Equipment and Building Reserve (By-law 4303) Gas Tax Reserve (By-law 5116) Greenhouse Gas Reduction Reserve (By-law 5360) Land Acquisition Reserve (By-law 5233) Municipal Elections Reserve (By-law 5371) Municipal Flood Protection - Dyke Enhancement Reserve (By-law 4899) Off-Street Parking Reserve (By-law 4826) Paratransit Reserve (By-law 5293) Parks, Recreation and Cultural Facilities Reserve (By-law 4128) Parks and Recreation Facilities Development Reserve (By- law 5316) Planning Services Reserve (By-law 5374) Public Works Machinery and Equipment Reserve (By-law 3155) Special Events Reserve (By-law 5000) Special Projects Reserve (By-law 5315) Transit Service Reserve (By-law 5181) Fiscal Stability Reserve Infrastructure Sustainability Reserve lnfrasturure Enhancement Reserve Land Bank Reserve 150th Anniversary Celebration Reserve Accommodation Tax Reserve Canada Community-Building Fund Reserve Economic Incentive Reserve Greenhouse Gas Reduction Reserve Municipal Election Reserve Special Projects Reserve TOTAL TRANSFER FROM RESERVES (To Page 1) TOTAL OTHER REVENUE AND TRANSFERS (To Page 8) oj 171,151 1,728,097 50,530 0 9,600 1,337,500 0 0 0 0 0 0 1,325,077 829,670 0 405,220 0 819,992 500,000 0 0 0 0 0 0 0 0 0 0 0 7,176,837! 25,230.8281 Page 8 of 19 136,759 0 ,::: ::,.,,,,,,,: ;', ' 1,430,578 0 ,,:J', ' .,:, : ,, ,', ,,, 48,376 0 '" ''-'.',! ,,' ,:,,' :;, 0 0 :: ;i'';i :,,:,,,::: ?. / :' ,,, 11,091 0 ,' '_,,.,, ', ', ,;,,/,' ,,,, 521,048 0 ',',' ,'' ,:,,,::', ;::,,,' 0 0 ,,,,:,,, :) ,' 0 0 ·:' "' ,), \ ',, 0 0 ,:: ' '::,:\,,'::: ,' ,, 0 o''.: : ):/;i : ,:-::, ' ,',:. 0 0 ,) ,, ',,',, ,,,,:,;,,' 0 0 '' ,',, :,':,,·:,:::-,-;, 94,334 o ,· (·. ( r , C.; :,,:,' !,;/ ·' 928,895 O I: :'>: i: :t, \:; 0 0I-,,'/,,.,',,:,:-,,, ·''-'' .:,,, 268,017 0 1< ."· ' ..... ·'. I ,·,· ,,::,;: ,f 0 01 .. ·, ,. ·,; .:,,· ,, : <: - 239,246 0 ';::,,:,,·, :,,i:,-':",'-,,,' 32,631 0 ',,!,,:,;_' :/,,: :>':': ;,',' 0 01,,,,::,,."'::i" )'· ,,;,,;, : :i,,; 0 1,509,868 I?.·':.,\::·,.: :t·' ,- .1. 0 1,767,162 ,::i:',\·: ,, ;,,,·,,-, ';,,,/ 0 171,500 ,:,,, (· ,',,,,',,,,;, ·:: J, 0 0 ' ': ::·,.,' ,,:;,;', 0 0 ;·: :·:';:'.','I,,,:, ' 0 1,342,968 Ii::::, ,, :;;:, , - ·:I,;'i, ,,,,:;,,-i' 0 0l'.:':'l,'I ·.':'::'.'''·,;·:,_,,ij,,-'''!,,, 0 0 ,,,,/',,,:, ,,,;;, ;.,';,,. 0 55,000 ·,:·i', .: ',,::,,··, :,,,,·,, 0 610,959 :.:'::,:,,':,:;, .. :-:, ''\:,' 3,710,975! 14.180.0321 21.188,938 I 8.720,153 ! Page2 BUDGETED EXPENDITURE CITY OF SELKIRK For the Year 2026 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted GENERAL GOVERNMENT SERVICES Mayor and Council I 122,767 I 115,540 I 122.765 I 125,220 I General Administrative Chief Administrative Officer and Staff 1,083,401 1,015,157 1,194,959 1,218,858 Office 392,250 405,529 321,241 327,666 Legal 3,700 2,247 3,700 3,774 Audit 21,385 38,921 42,899 43,757 Assessment 153,700 149,464 157,564 160,715 Taxation 56,193 60,871 58,083 59,245 Other General Government Elections 0 0 0 0 Legislative per Diems and Expenses 99,900 76,455 108,900 111,078 Damage Claims and Liability Insurance 94,339 71,285 70,508 71,918 Multi-Purpose Building 219,311 196,869 230,714 235,328 Contribution to Endowment 9,500 13,636 9,500 9,690 Grants 12,563 8,738 5,823 5,939 Other General Government-Sundry 651,512 440,512 953,702 972,776 Common Services 467,321 356,112 572,718 584,172 Health and Post-Secondary Education Tax I oj 100 I oj oj SUB-TOTAL GENERAL GOVERNMENT SERVICES I 3,387,842 I 2,951,436 I 3,853,076 I 3,930,136 I Recoveries - (Internal / External Rent) I (40,692)1 (30,846)1 (42,093)1 (42,935)1 TOTAL GOVERNMENT SERVICES (To Page 1) I 3,347,150 I 2,920,590 I 3,810,983 I 3,887,201 I PROTECTIVE SERVICES Police 3,766,349 3,247,549 3,825,441 3,901,950 Fire 854,930 1,114,082 965,638 984,951 By-Law Enforcement 313,498 315,040 370,424 377,832 Emergency Measures 157,718 118,751 160,341 163,548 Animal and Pest Control 17,160 15,499 28,567 29,138 Weed Control 47,848 47,849 49,284 50,270 TOTAL PROTECTIVE SERVICES (To Page 1) I 5,157,503 I 4,858,no I 5,399,695 1 5,507,689 I TRANSPORTATION SERVICES Road Transport Administration Road Commissioner's Fees and Mileage I 689.23~ I 871,43~ I 726.78~ I 741.31~ I Engineering Roads and Streets - Unallocated Costs Equipment Operators 0 0 0 0 Wages and Benefits 0 0 0 0 Equipment Fuel 0 0 0 0 Equipment Repairs and Maintenance 0 0 0 0 Equipment Insurance and Registration 0 0 0 0 Workshop and Yard Operations 0 0 0 0 Administration 339,243 404,970 301,135 307,158 Road Maintenance Labour 228,836 202,570 210,516 214,726 Materials 0 0 0 Rentals 0 0 0 Transportation Services Sub-Total (To Page 4) I 1,257,314 I 1,478,975 I 1,238,431 I 1,263,200 I Page3 Page 9 of 19 BUDGETED EXPENDITURE CITY OF SELKIRK For the Year 2026 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Transportation Service Sub-Total Forward (From Page 3) I 1,257,314 I 1,478,975 1 1,238,431 1 1,2s3,200 1 Road Re-Construction Labour 0 0 0 0 Materials 0 0 0 0 Rentals 0 0 0 0 Sidewalks and Boulevards 885,859 677,049 1,301,543 1,327,574 Ditches and Road Drainage 27,881 28,973 32,651 33,304 Storm Sewers 44,247 73,094 76,950 78,489 Street Cleaning 54,926 59,427 67,421 68,769 Snow and Ice Removal 439,617 302,411 448,579 457,551 Bridges 0 0 0 0 Street Lighting 258,050 276,276 261,463 266,692 Traffic Services 38,351 53,316 55,661 56,774 Parking 21,521 31,159 26,794 27,330 Small Tools and Equipment/ Public Works Yard 27,512 50,033 35,124 35,826 Public Works Building 236,604 292,748 257,353 262,500 TOTAL TRANSPORTATION SERVICES (To Page 1) I 3,291,882 I 3,323,461 I 3,801,970 I 3,878,009 I ENVIRONMENTAL HEALTH SERVICES Garbage and Waste Collection Garbage Collection 535,795 499,971 561,135 572,358 Solid Waste Transfer Station and Recycling · 817,857 805,934 852,896 869,954 Other Environmental Health Municipal Wells 0 0 0 0 Public Rest Rooms 0 0 0 0 Mosquito Control and West Nile Virus 30,000 32,550 35,000 35,700 TOTAL ENVIRONMENTAL HEALTH SERVICES (To Page 1) I 1,383,652 I 1,338,455 I 1,449,031 I 1,478,012 I PUBLIC HEAL TH AND WELFARE SERVICES Public Health Health Unit 0 0 0 0 Cemeteries 7,000 6,600 7,200 7,344 Selkirk Mobility 142,086 97,524 150,639 153,652 Medical Care .. Medical Officer I :1 :1 :1 :1 Pharmaceutical Services Other Hospital Care Hospital Care I ~, ~, ~, ~, Other Social Welfare Administration 0 0 0 0 Social Welfare Assistance 95,351 95,351 95,351 97,258 Social Welfare Services 0 0 0 0 Grants - Handicapped Adults 25,000 25,000 25,000 25,500 TOTAL PUBLIC HEAL TH AND WELFARE SERVICES (To Page 1) I 269,437 I 224,475 I 27s,190 1 283,754 I ENVIRONMENTAL DEVELOPMENT SERVICES Planning and Zoning I 360,228 I 339,542 I 368,153 1 375,51s I Community Development General Land Assembly 0 0 0 0 Urban Renewal 0 0 0 0 Beautification and Land Rehabilitation 0 0 0 0 Urban Area Weed Control 0 0 0 0 Other - District Planning 0 0 0 0 TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES (To Page 1) I 360,228 I 339,542 I 368, 1s3 I 375,51s I Page4 Page 10 of 19 ECONOMIC DEVELOPMENT SERVICES Destructio·n of Pests Protective Inspections Drainage of Land Water Resources and Conservation Industrial Development Selkirk Transit City, Peripheral and Regional Development Contribution to Endowment BUDGETED EXPENDITURE CITY OF SELKIRK For the Year 2026 Last Year Budgeted 0 0 0 10,000 0 557,689 528,193 613,081 TOTAL ECONOMIC DEVELOPMENT SERVICES (To Page 1) RECREATION AND CULTURAL SERVICES 1,108,963 I Administration Contribution to Endowment Programs Facilities Recreation Complex Selkirk Park Selkirk Pool Curling Club Old Arena Memorial Hall Kin Centre Athletic Fields Parks, Boulevards and Nursery Waterfront Events Concession Tourism Museums Heritage Libraries 1,990,840 1,283,333 244,670 761,611 551,647 237,598 81,444 46,541 31,145 48,354 54,133 157,380 63,457 15,300 0 23,000 0 214,752 274,621 Last Year Actual 0 0 0 10,000 0 518,214 416,304 257,668 1.202,1a5 I 1,612,191 594,122 191,530 1,028,937 508,771 154,777 69,032 39,613 34,081 35,308 27,673 147,916 38,921 5,599 0 10,154 0 211,998 273,011 TOTAL RECREATION & CULTURAL SERVICES (To Page 1) FISCAL SERVICES 6,o79,a26 I 4,983,634 I Transfer to Capital - Borne by General Fund (To Page 13) Transfer to Capital - Borne by Reserve Funds (To Page 13) Transfer to Utility Operating Fund - Debt (To Page 6) Contribution to Utility Replacement Reserve (To Page 6) Debenture Debt Charges (To Page 11) Other Long-term debt charges (To Page 11) TOTAL FISCAL SERVICES (To Page 1) TRANSFERS TO RESERVES General Reserve (By-law 3153) Specific Reserves: Building Maintenance and Repairs Reserve (By-law 3157) Capital Improvements Reserve (By-law 4205) Computer/ Technology Reserve (By-Jaw 5006) Economic Incentive Reserve (By-law 5312) Fire Equipment and Building Reserve (By-law 4303) Fire Hall Expansion Reserve (By-law 5238) Gas Tax Reserve (By-law 5116) Greenhouse Gas Reduction Reserve (By-law 5360) Land Acquisition Reserve (By-law 5233) Municipal Elections Reserve (By-law 5371) Municipal Flood Protection - Dyke Enhancement Reserve (By- law 4899) Off-Street Parking Reserve (By-law 4826) Paratransit Reserve (By-Jaw 5293) Parks, Recreation and Cultural Facilities Reserve (By-law 4128) Parks and Recreation Facilities Development Reserve (By-law 5316) Planning Services Reserve (By-law 5374) Public Works Machinery and Equipment Reserve (By-law 3885) Special Events Reserve (By-law 5000) Special Projects Reserve (By-law 5315) Transit Service Reserve (By-law 5181) Fiscal Stability Reserve Infrastructure Sustainability Reserve lnfrasturure Enhancement Reserve Land Bank Reserve 150th Anniversary Celebration Reserve Accommodation Tax Reserve Canada Community-Building Fund Reserve Economic Incentive Reserve Greenhouse Gas Reduction Reserve Municipal Election Reserve Special Projects Reserve TOTAL TRANSFERS TO RESERVES (To Page 1) 1,668,462 434,563 6,184,270 3,371,449 267,387 267,387 0 0 1,002,893 1,002,892 0 9,123,012 1 s,076,291 I 01 01 125,000 125,000 1,420,840 1,441,766 35,000 35,000 10,000 10,000 275,000 275,000 0 0 707,542 707,542 29,139 29,139 6,598,925 1,977,249 25,000 25,000 0 0 51,748 51,748 51,050 51,050 141,105 128,387 661,104 661,104 0 0 176,000 176,000 0 0 229,588 229,588 75,000 75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,612,041 5,998,573 I Page 11 of 19 This Year Budgeted 0 0 0 10,000 0 600,446 646,134 318,991 1,575,571 1,902,055 759,514 248,607 797,316 522,471 245,558 88,828 43,406 27,193 47,411 59,779 136,802 61,335 15,300 982 23,000 0 224,780 280,419 5.484,756 I 1,678,369 4,692,790 267,387 0 1,002,892 0 7,641,438 I 01 Next Year Budgeted 0 0 0 10,200 0 612,455 659,057 325,371 1,607,083 I 1,940,096 774,704 253,579 813,262 532,920 250,469 90,605 44,274 27,737 48,359 60,975 139,538 62,562 15,606 0 23,460 0 229,276 286,027 5,594.451 1 : ',. .. -,: ·:·, '· 267,387 0 1,002,892 0 1,270,279 1 0 I, , : : ',: ,: ' 0 ' ·,, '-, :· .. 01 ,·: 0 ·,: ,,', ,'- 0 ' ,, ,'.,':' :· 0 :·/,: 0 ,· ' :.' 0 ',,' ,:,,, 0 : _:, 'i ,': 0 ·:, ,:,,-· ,,'' 0 ' ,:, :- : 0 ,,':: '' ,,:, 0 ,,'' ' 0 ' .-- ,: ' ,- ', '-, '·:. 0 -. " ' 01 ·-,·' ,-/" 0 :, ' ' :., ' ' .:'· ''' .. ,, 0 .'· ,' ,' 0 ",, ,·, ': 0 e'. 0 .:, . -" . 1,915,831 ," 1,418,080 ' 4,273,000 .. ·.:, .. 0 ,, : ,'" 0 ., ,. 707,542 '' 10,000 : ', ' .,, 29,139 '' ':' ·:, 25,000 ',:: ·',,, ', 229,588 ', : 8,608,180 I ' Page 5 UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE CITY OF SELKIRK - WATER AND SEWER UTILITY For the Year 2026 Last Year Last Year This Year Next Year REVENUE Budgeted Actual Budgeted Budgeted Consumer Revenue Residential 4,059,665 4,184,108 4,222,459 4,306,908 Commercial and Bulk 930,176 900,145 951,882 970,920 Industrial 226,528 207,510 237,899 242,657 Federal and Provincial 1,098,986 1,047,362 1,129,626 1,152,219 Discounts, Refunds and Cancellations 0 0 0 0 Net Consumer Revenue - Sub-Total I 6,315,355 j 6,339,1251 6,541,866 I 6,672,703 I Penalties and Water Meter Sales 92,560 51,460 95,637 97,550 Hydrant Rentals 46,860 46,860 76,680 78,214 Installation Service 0 0 0 0 Connection Revenue - Net 0 0 0 0 Provincial Grants 337,604 65,499 178,823 : c:- ,· Federal Grants 0 0 0 ' ''' ,,', Other Grants and Rebates 0 0 25,000 1··, '' Miscellaneous Revenue 0 0 0 0 Municipal Space Rentals 10,708 13,022 9,645 9,838 Private Works 33,000 9,306 0 0 Receiving Station 45,000 46,849 80,000 81,600 Capital Levies 122,123 201,753 149,224 152,208 Contributed Assets 0 0 0 0 Transfer from General Operating Fund - Debt (From Page 5) 267,387 267,387 267,387 267,387 Transfer from General Operating Fund (From Page 5) 0 0 0 ' .. ',·· ·,··-,-,,,, Transfer from Accumulated Surplus (From Page 9) 0 0 0 ,' .. : :>:·· ',' ,; Transfer from Utility Special Projects Reserve (From Page 13) 82,000 67,912 0 ': '' > ' Transfer from Water and Sewer Reserve (From Page 13) 2,334,126 1,076,732 0 "- ,' Transfer from Utility Sustainability Reserve (From Page 13) 0 0 637,900 ,' '' ·, ' Transfer from Utility Enhancement Reserve (From Page 13) 0 0 920,702 ' : ' ',-,, Transfer from Utility Special Projects Reserve (From Page 13) 0 0 35,750 ',, >'. ,.,,,,,, TOTAL REVENUE I s.6s6,723 I a,1s5,9o5 I 9,01s,614 I 7,359,500 I EXPENDITURE GENERAL Administration 1,446,695 1,421,295 1,440,346 1,469,153 Customer Billings and Collections 66,110 53,766 68,333 69,700 TOTAL GENERAL 1,512,805 1,475,061 1,508,679 1,538,853 WATER SUPPLY Purification and Treatment 711,171 936,224 783,769 799,444 Water Purchases 0 0 0 0 Service of Supply 0 0 0 0 Transmissions and Distribution 678,759 663,994 736,498 751,228 Other Water Supply Costs 209,977 106,902 146,426 149,355 Connections - Net Loss 0 0 0 TOTAL WATER SUPPLY 1,599,907 1,707,120 1,666,693 1,700,027 SEWAGE COLLECTION AND DISPOSAL Sewage Collection System 0 0 0 0 Sewage Lift Station 70,160 106,229 48,173 49,136 Sewage Treatment and Disposal 1,488,576 1,088,627 1,466,201 1,495,525 Other Sewage Collection and Disposal Costs 0 0 0 0 Connections - Net Loss 0 0 0 0 TOTAL SEWAGE COLLECTION AND DISPOSAL 1,558,736 1,194,856 1,514,374 1,544,661 Transfer To Capital - Borne by Utility Fund (To Page 13) 332,604 61,896 313,823 ·,· ' Transfer To Capital - Borne by Utility Reserves (To Page 13) 2,309,126 1,013,074 1,558,602 ' : I TRANSFER TO RESERVES Utility Special Projects Reserve (By-law 5375) 24,000 24,000 0 ,·'--: .. , -'., Water and Sewer Reserve (By-law 4786) 1,138,988 1,218,618 0 ,::,,,,,,·.:,,:,: ',, Utility Sustainability Reserve 0 0 843,918 ':,,, ' Utility Enhancement Reserve 0 0 377,968 :: >',,' ,,' Utility Special Projects Reserve 0 0 24,000 I , 'I;.' ,. ': TOTAL TRANSFER TO RESERVES 1,162,988 1,242,618 1,245,886 ',, ' ,,' DEBENTURE DEBT CHARGES (To Page 12) 1,210,557 1,210,556 1,210,557 1,210,557 OTHER LONG-TERM DEBT CHARGES (To Page 12) ·1 01 01 01 01 TRANSFERS Deficit Recovery, 20 (From Page 9) 0 0 0 0 Transfer to Utility Reserve 0 0 0 0 Surplus to be allocated 0 0 0 0 TOTAL TRANSFERS 0 0 0 0 TOTAL EXPENDITURE 9,686,723 7,905,181 9,018,614 5,994,098 NET OPERATING SURPLUS (DEFICIT) 0 280,724 0 I. ' ,, ", Page 6 Page 12 of 19 CALCULATION OF TAX LEVIES CITY OF SELKIRK For the Year 2026 Item Assessments Expenditures Revenues Allowance Mill Rate, other Description Taxable Otherwise Grants in Lieu Total Basic ForTax Total Frontage, Tax Levy Grants in Lieu Revenue and Total Exempt of Taxes Assets or% of Taxes Transfers School Levies Education Support Levy 175,588,290 0 57,455,290 233,043,580 1,727,086 0 1,727,086 7.411 1,301,285 425,801 0 1,727,086 Lord Selkirk School Division 656,004,740 0 81,032,870 737,037,610 10,235,001 240 10,235,241 13.887 9,109,938 1,125,303 0 10,235,241 Total School Levies 11,962,087 240 11,962,327 10,411,223 1,551,104 0 11,962,327 (To Page 1) Reserve Levies I 618,180,180 I 01 81,032,810 I 1s9,813,6so 11 2,492,321 I 628 I 2,492,949 11 3.281 I 2,227,080 265,869 0 2,492,949 Debenture Debt Levies City at Large 678,780,780 0 81,032,870 759,813,650 438,247 166 438,413 0.577 391,657 46,756 0 438,413 Citv Local Improvement District 678,183,300 168,935,830 77,322,080 924,441,210 816,753 453 817,206 0.884 748,853 68,353 0 817,206 Local Improvement District Frontage 15,279 15,279 Frontage 15,279 0 0 15,279 Total Debenture Debt Levies 1,270,279 619 1,270,898 1,155,789 115,109 0 1,270,898 Special Services Levies Protective Services 677,505,210 159,693,850 77,322,080 914,521,140 2,502,764 281 2,503,045 ~ 2,291,414 211,631 0 2,503,045 Transporation Services 677;505,210 159,693,850 77,322,080 914,521,140 1,367,932 192 1,368,124 1,252,450 115,674 0 1,368,124 Total Special Services Levies 3,870,696 473 3,871,169 6 3,543,864 327,305 0 3,871,169 General Municipal Levies City At Large 678,780,780 0 81,032,870 759,813,650 9,189,946 1 9,189,947 12.095 8,209,854 980,093 0 9,189,947 Business Tax 17,089,900 17,089,900 379,396 379,396 2.22% 379,396 0 0 379,396 Business Fees 26,391 26,391 26,391 0 0 26,391 Total Other Revenue and Transfers 21,188,938 21,188,938 21,188,938 21,188,938 Total Municipal Levies 38,417,967 1,721 38,419,688 15,542,374 1,688,376 21,188,938 38,419,688 TOTAL SCHOOL AND MUNICIPAL TAXES LEVIED I 50,380,054 I 1,9a1 I so,382,015 I I 25,953,597 I s,239,4ao I 21,188,938 I 50,sa2,01 s I (To Page 1) (To Page 1) (To Page 1) (From Page 2) Residential 34.957 Commercial 42.368 Page 8 Page 13 of 19 SUNDRY REVENUE AND EXPENDITURE ANALYSIS CITY OF SELKIRK For the Year 2026 Part 1 - Grants in Lieu of Taxes .Government or Agency Assessment Mill Amount Frontage Total Farm/Residential Other Rate Centra 699,320 42.368 29,629 29,629 Centra - Personal Propertv 3,710,790 37.251 138,231 138,231 HMK (Manitoba) Miscellaneous 448,830 42.368 19,016 19,016 Government Services 1,839,250 42.368 77,925 77,925 Conservation Crown Land 7,540 42.368 319 319 Conservation Operations 411,840 42.368 17,449 17,449 Conservation Northern 1,669,920 42.368 70,751 70,751 Highways Transportation 114,970 34.957 4,019 4,019 Highways Transportation 309,860 42.368 13,128 13,128 Health 32,457,310 42.368 1,375,152 1,375,152 Manitoba Public Insurance Corp. 2,580,310 42.368 109,323 109,323 Manitoba Housing 23,332,060 34.957 815,619 815,619 Manitoba Housinq 2,353,470 42.368 99,712 99,712 Manitoba Hydro 130,550 34.957 4,564 4,564 Manitoba Hydro 6,290,140 42.368 266,501 266,501 HMK (Canada) Miscellaneous 1,809,160 42.368 76,650 76,650 Freshwater Fish Marketinq 260,720 42.368 11,046 11,046 RCMP 2,606,830 42.368 110,446 110,446 Assessment Total 23,577,580 57,455,290 Combined Assessment Total 81,032,870 Total (To Page 8) 3,239,480 , Part 2 - Conditional Transfers and Grants Government or Aqency Fundinq or Grant Proqram Purpose Amount Provincial Government Hometown Green Team Youth Summer Stsff 12,000 Provincial Government Community Forest Gra_nt Agreement Control of Dutch Elm Disease 50,000 Provincial Government Investing in Canada Infrastructure Program Plant Trees 244,236 (ICIP) Provincial Government From the Ground up - Safe and Healthy Manitoba Accessibility Fund 39,314 Communities for ALL Provincial Government Arts, Culture and Sport in Community Fund Detail Design for Selkirk Multi- 829,670 Use Facility Conduct a Land Drainage Provincial Government MPP Grant Improvement Study/ Stormwater 25,000 Master Plan (General Portion) Provincial Government From the Ground up - Safe and Healthy Relocation of Hydro Park Play 39,750 Communities for ALL Structure Provincial Government Arts, Culture and Sport in Community Fund Garry Theatre - Detailed Design 150,000 and Upgrades Provincial Government From the Ground up New Zoning By-Law 40,000 Provincial Government Criminal Property Forfeiture Security cameras - 5 locations 11,385 - Provincial Government West Nile Virus Cost-Shared Larviciding Mosquito control (West Nile) 5,700 Program Provincial Government Provincial Funding Agreement Replacement of Transit Bus 500,000 Total (To Page 2) 1,947,055 Federal Government Canada Heritage Grant Canada Day 7,000 Federal Government Young Canada Works CRGT Employees 7,000 Federal Government Investing in Canada Infrastructure Program Plant Trees 366,353 (ICIP) Federal Government Canada Public Transit Fund Replacement of Transit Bus 57,564 Federal Government Canada Community-Building Fund Agreement Municipal Infrastructure 608,448 Federal Government Canada Community-Building Fund Agreement Transit 99,094 Total (To Page 2) 1,145,459 Combined Total I 3,092,514 I Part 3 - Transfers to Recover Previous Years' Deficit- General Operating Fund Original Deficit Amount I Year I Term Authority Amount I I Total (To Page 1) 0 Part 4 - Transfers to Recover Previous Years' Deficit - Utility Operating Fund Purpose I Year I Term Authority Amount I I Total (To Page 6) 0 Page9 Page 14 of 19 GENERAL OPERATING FUND· DEBENTURE DEBT CHARGES CITY OF SELKIRK For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-Law Maturity Opening Balance Principal Closing Interest Total Frontage Grants In Lieu Net Required Area To Be Levied No. Year Balance Payment Frontage By Mill Rate Pittsburg Avenue Paving Project 5306 2027 29,059 14,285 14,774 994 15,279 15,279 0 0 Local Improvement District Frontage Downtown Revitalization Project, 5344 2030 437,822 84,040 353,782 8,975 93,015 0 0 93,015 City at Large Manitoba Avenue East Reconstruction Storm Retention Pond In The Industrial 5346 2030 379,659 72,876 306,783 7,783 80,659 0 0 80,659 City at Large Park Storm Water Relief - Phase II 5209 2031 1,688,984 252,721 1,436,263 72,626 325,347 0 0 325,347 Citv Local tmorovement District Fire Hall Expansion 5345 2035 1,961,805 175,170 1,786,635 48,849 224,019 0 0 224,019 City Local lmorovement District Eveline Street Reconstruction Series "A" 5370 2041 2,826,994 117,569 2,709,425 147,004 264,573 0 0 264,573 City at Large TOTAL 7,324,323 716,661 6,607,662 286,231 1,002,892 15,279 0 987,613 (From Page 5) Part 2 - Summary (by area)- to 'be carried forward to page 8 Otherwise Grants in Lieu Total Total Grants In Lieu Net Required Area To Be Levied Taxable Assessment Exempt of Taxes Frontage Assessment Assessment Assessment Requirement Frontage By Mill Rate City at Large 678,780,780 0 81,032,870 759,813,650 438,247 0 0 438,247 City Local Improvement District 678, 183,300 168,935,830 77,322,080 924,441,210 549,366 0 0 549,366 Local Improvement District Frontage N/A NIA NIA N/A 15,279 15,279 0 0 TOTAL 1,002,892 15,279 0 987,613 ' Page 11 Page 15 of 19 UTILITY OPERATING FUND - DEBENTURE DEBT CHARGES CITY OF SELKIRK For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-Law Maturity Opening Principal Closing Balance Interest Total Frontage Grants In Lieu Sewer Utility Net Required Area To Be Levied No. Year Balance Payment Frontage Rates By Mill Rate Morris Avenue sewer relining 5242 2027 29,966 14,703 15,263 1,142 15,845 0 0 0 15,845 City Local Improvement District West End Lift Station, Forcemain and 5363 2031 901,976 139,006 762,970 28,187 167,193 0 0 167,193 0 Utility Customers Trunk Wastewater Line WTP Expansion and Rehabilitation 5241 2032 1,508,652 190,894 1,317,758 60,648 251,542 0 0 0 251,542 City Local Improvement District New Wastewater Treatment Plant 5338 2039 4,599,461 261,974 4,337,487 Series "A" 156,382 418,356 0 0 418,356 0 Utility Customers New Wastewater Treatment Plant 5368 2042 4,465,203 191,931 4,273,272 165,690 357,621 0 0 357,621 0 Utility Customers Series "B" TOTAL 11,505,258 798,508 10,706,750 412,049 1,210,557 0 0 943,170 267,387 (From Page 6) Part 2 - Summary (by area) - to be carried forward to page 8 Otheiwise Grants in Lieu Total Total Grants In Lieu Sewer Utility Net Required Area To Be Levied Taxable Assessment Exempt of Taxes Frontage Assessment Assessment Assessment Requirement Frontage Rates By Mill Rate City Local Improvement District 678,183,300 168,935,830 77,322,080 924,441,210 267,387 0 0 0 267,387 Utility Customers N/A N/A N/A N/A 943,170 0 0 943,170 0 TOTAL 1,210,557 0 0 943,170 267,387 Page 12 Page 16 of 19 CAPITAL BUDGET CITY OF SELKIRK For the Year 2026 PART 1. CAPITAL EXPENDITURES Estimated Borne By Borne By Borne By Borne By Particulars of Expenditure Total Cost General Fund Utility Fund Reserve Funds Debentures General Capital Expenditures: Conduct a Land Drainage Improvement Study/ Stormwater Master Plan (2025 50,000 50,000 C/F) Construction of New Mud Dump Site (2025 C/F) 15,000 15,000 Departmental Needs Assessment CAMP Software (2025 C/F) 100,000 100,000 Detail Design for Selkirk Multi-Use Facility (2025 C/F) 1,659,340 829,670 829,670 Engineered Drawings for the Replacement of HVAC System at the Rec 20,000 20,000 Complex (2025 C/F) Eveline Street Metal Sails Design and Fabrication (2025 C/F) 35,000 35,000 Garry Theatre - Detailed Design and Upgrades (2025 C/F) 450,000 150,000 300,000 Install Bike Lane on Mercy Street from Pittsburg to Greenwood - Mercy to PW 200,000 200,000 Building (2025 C/F) Installation of Vehicle Charging Stations at Three City Buildings (2025 C/F) 6,400 6,400 Main Street Intersection Improvements and Boulevard Changes (2025 C/F) 200,000 200,000 Monument for Eveline St. (2025 C/F) 79,500 79,500 Pressure Washer at 460 Main Street (2025 C/F) 15,000 15,000 Relocation of Hydro Park Play Structure (2025 C/F) 79,500 39,750 39,750 Replacement of a Transit Bus (2025 C/F) 1,000,000 557,564 442.436 Road and Curb Construction on the 200 Block of Taylor Avenue and 400 block 100,000 100,000 of Eveline (2025 C/F) Security Cameras (2025 C/F) 27,977 11,385 16,592 Signage-Welcome to Selkirk at south Main Street entrance (2025 C/F) 50,000 50,000 Upgrade Electrical Service at 460 Main Street (2025 C/F) 30,000 30,000 Asphalt and curbing replacement on 400 Block Queen Avenue 244,000 244,000 Asphalt and curbing replacement on 600 Block Vaughan Avenue 186,300 186,300 Asphalt and curbing replacement on 700 Block McLean Avenue 207,000 207,000 Asphalt Overlay on 600 Block McLean Avenue 186,300 186,300 Asphalt replacement on Morrison between Montgomery and Eveline 55,300 55,300 Bottle-Fill Water Station Selkirk Park - Pool Area 10,750 10,750 Community Safety Officer -Additional Supplies 38,580 38,580 Computers 43,000 43,000 Detailed Design of the West End Retention Pond 171,500 171,500 Projectors at Recreation Complex 15,000 15,000 Purchase of Half-Ton Electric Truck 100,000 100,000 Purchase of Half-Ton Electric Truck for Building Maintenance 120,000 120,000 Rec Centre structural repairs 110,000 110,000 Replace Existing Sidewalk in the 300 Block of Greenwood Avenue 62,000 62,000 Roof top unit replacement at civic office above by-law area 40,000 40,000 Selkirk Museum Development -Architectural & Engineering Services 140,000 140,000 Selkirk Museum Exhibit Designer 115,000 115,000 Selkirk Rec Complex Dressing Room & Hall Floors 30,000 30,000 Selkirk Recreation Complex Naming Rights 75,000 75,000 Selkirk Sound System Improvement 19,500 19,500 Super Road and Pacific Avenue detailed design in the West End Area 270,000 270,000 Virtual server addition to utifize ArcGIS Enterprise License 14,212 14,212 Total General Capital Expenditures 6,371,159 1,678,369 0 4,692,790 0 Utility Capital Expenditures: Conduct a Land Drainage Improvement Study/ Stormwater Master Plan (2025 50,000 50,000 0 C/F) Departmental Needs Assessment- CAMP Software (2025 CIF) 100,000 100,000 Detail design of Membrane Installation at WTP - Process Change (2025 CIF) 300,000 150,000 150,000 Detailed Design of Emergency Power at Dufferin Lift Station and Render Well 20,000 20,000 (2025 C/F) Installation of Vehicle Charging Stations at Three City Buildings (2025 C/F) 2,200 2,200 New Operating System for Water and Wastewater Treatment Plants (2025 30,000 30,000 C/F) Pressure Washer at Water Treatment Plant (2025 C/F) 15,000 15,000 Re-Water Facility design (2025 C/F) 150,000 150,000 Security Cameras (2025 C/F) 9,325 3,823 5,502 Greenwood lift station generator replacement 130,000 130,000 Hydrant Replacement Program 82,500 82,500 Meter Replacement Program 110,000 110,000 Purchase of an Emergency Mobile Backup 600 Volt Generator 350,000 350,000 Utility Manhole Replacement Program 67,400 67,400 Utility Mixer Replacement 10,500 10,500 Utility Monitoring Equipment 10,500 10,500 Utility Pump Replacement 42,000 42,000 Watermain Extension on the 200 Block of Main Street Between Sinclair and 393,000 393,000 Rosser Total Utility Capital Expenditures 1,872,425 0 313,823 1,558,602 0 / 8,243,584 Total 1,678,369 From Page 5 313,823 From Page6 6,251,392 From Page 5 and 6 0 From Part3 Paqe 13 (Part 1) Page 17 of 19 CAPITAL BUDGET CITY OF SELKIRK For the Year 2026 PART 2 GENERAL AND SPECIFIC RESERVE FUND WITHDRAWALS Resolution Name and By-Law Number General Fund Transfers To Operating To Capital Buildini:i Maintenance and Repairs Reserve (Bv-law 3157) 0 0 Capital Improvements Reserve (Bv-law 4205) 0 0 Computer/ Technoloi:iy Reserve (By-law 5006) 0 0 Economic Incentive Reserve (By-Jaw 5312) 0 0 Fire Eauioment and Buildini:i Reserve (By-Jaw 4303) 0 0 Gas Tax Reserve (By-law 5116) 0 0 General Reserve (By-Jaw 3153) 0 0 Greenhouse Gas Reduction Reserve (By-law 5360) 0 0 Land Acauisition Reserve (Bv-law 5233) 0 0 Municioal Elections Reserve (Bv-law 5371) 0 0 Municipal Flood Protection - Dyke Enhancement Reserve (By-law 0 0 4899) Off-Street Parking Reserve (Bv-law 4826) 0 0 Paratransit Reserve (By-law 5293) 0 0 Parks. Recreation and Cultural Facilities Reserve (By-law 4128) 0 0 Parks and Recreation Facilities Development Reserve (By-law 5316) 0 0 Plannina Services Reserve (Bv-law 5374) 0 0 Public Works Machinery and Equipment Reserve (By-law 3885) 0 0 Soecial Events Reserve (By-law 5000) 0 0 Soecial Proiects Reserve /Bv-law 5315) 0 0 Transit Service Reserve (Bv-law 5181) 0 0 Utility Special Projects Reserve (By-law 5375) 0 0 Water and Sewer Reserve /By-Jaw 4786) 0 0 Fiscal Stabilitv Reserve /Bv-law 5400) 0 0 Infrastructure Sustainabilitv Reserve (By-law 5400) 151,500 1,358,368 lnfrasturure Enhancement Reserve /By-Jaw 5400) 0 1,767,162 Land Bank Reserve (Bv-law 5400) 0 171,500 150th Anniversary Celebration Reserve (By-law 5400) 0 0 Accommodation Tax Reserve (Bv-law 5400) 0 0 Canada Communitv-Buildina Fund Reserve /Bv-law 5400) 0 1,342,968 Economic Incentive Reserve (By-law 5400) 0 0 Greenhouse Gas Reduction Reserve /Bv-law 5400) 0 0 Municioal Section Reserve (By-law 5400) 55,000 0 Special Projects Reserve (By-law 5400) 558,167 52,792 Utilitv Sustainabilitv Reserve /Bv-law 5400) 0 0 Utilitv Enhancement Reserve /Bv-law 5400) 0 0 Utilitv Soecial Projects Reserve (By-law 5400) 0 0 764,667 To Page2 4,692,790 To Page 2 PART 3. BORROWING (Subiect to Municioal Board Approval) Utilitv Fund Transfers Reserve Funds To Ooeratina To Capital As at Dec.31,2025 0 0 1,336,574 0 0 2,278,397 0 0 87,804 0 0 314,016 0 0 266,032 0 0 2,141,272 0 0 3,806,793 0 0 121,885 0 0 2,241,141 0 0 87,140 0 0 37,711 0 0 530,350 0 0 98,538 0 0 945,417 0 0 2,112,708 0 0 573,989 0 0 8,803 0 0 55,676 0 0 591,854 0 0 985,071 0 0 289,729 0 0 4,360,136 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 637,900 0 0 920,702 0 35,750 0 0 35,750 To Page 6 1,558,602 To Page 6 23,271,036 PROPOSAL TEMPORARY FINANCING REPAYMENT Bank Loan Revenue Loan Reserve Loan Amount Term TOTAL (To Part 1) - 0 /I // Department Use Only Adopted by -UlA- Resolution of Council / ~<.I.A-( I C,. .;)o dt,.,, . M;fyor~---;:'/ ,/ -/~ Resolution Date Chief Administrative Officer Page 13 (Part 2) Page 18 of 19 FIVE YEAR CAPITAL EXPENDITURE PROGRAM CITY OF SELKIRK PURPOSE SOURCE OF FUNDS Particulars of Exoenditure 2027 2028 2029 2030 2031 Total Operatini:1 Reserves Borrowina Grants Si!.mar.ie - Welcome to Selkirk and Industrial Park 50,000 50,000 0 50,000 0 0 HYdrant Replacement Proaram 86,300 90,000 93,800 97,500 101,250 468,850 0 468,850 0 0 Wastewater Manhole Reolacement Program 70,500 73,600 76,600 79,700 82,755 383,155 0 383,155 0 0 Meler Replacement Proaram 115,000 120,000 125,000 130,000 135,000 625,000 625,000 0 0 0 Utility Pump Replacement 44,000 46,000 48,000 50,000 52,000 240,000 0 240,000 0 0 Utilitv Mixer Replacement 11,000 11,500 12,000 12,500 13,000 60,000 0 60,000 0 0 Utility Monitoring Equipment 11,000 11,500 12,000 12,500 13,000 60,000 0 60,000 0 0 New LDS Program 460,000 480,000 500,000 520,000 540,000 2,500,000 0 1,500,000 0 1,000,000 Road Promam 1,280,000 1,336,000 1,391,000 1,447,000 1,503,000 6,957,000 0 6,957,000 0 0 Road Curb Program 357,000 374,000 389,000 404,000 420,000 1,944,000 0 1,944,000 0 0 Sidewalk Pror.iram 376,000 393,000 409,000 425,000 441,000 2,044,000 0 2,044,000 0 0 Wastewater Liner Proaram 275,000 287,500 300,000 312,500 337,500 1,512,500 0 1,512,500 0 0 Water Liner Program 275,000 287,500 300,000 312,500 337,500 1,512,500 0 1,512,500 0 0 Business Park Phase 2 Road Construction 561,812 561,812 0 561,812 0 0 Wersch Pavement Phase 1 Business park 350,000 350,000 0 350,000 0 0 Membrane Module Replacement Pror.iram at WWTP 60,000 66,000 72,000 198,000 0 198,000 0 0 Tree plantinr.i 254,925 525,146 780,071 0 429,039 0 351,032 Site Remediation at 469 / 471 Eveline 200,000 200,000 0 200,000 0 0 Replace Electric Ice Resurfacer 220,000 220,000 0 220,000 0 0 Repair Stuart House Interior 120,000 120,000 0 120,000 0 0 Installation of a Culvert Through the Operations Yard 30,000 30,000 0 30,000 0 0 New Multi Use Facility Construction 13,000,000 13,000,000 0 1,050,000 11,950,000 0 Replacement of a Tandem 280,000 280,000 0 280,000 0 0 Watermain Renewal on 500 Block of Sutherland Avenue 280,000 280,000 0 280,000 0 0 Membrane Installation at WTP - Process Change 6,800,000 6,800,000 0 0 3,400,000 3,400,000 Install Sidewalk on 500 Block of Sophia Street between Greenwood and TaYlor 70,000 70,000 0 70,000 0 0 200 Eaton Avenue Pollinator Gardens 14,614 14,614 0 14,614 0 0 Creekside Retention Pond Naturalization 1,000,000 1,000,000 0 600,000 0 400,000 Tower well upgrade 200,000 200,000 0 200,000 0 0 Purchase of an electric truck 100,000 100,000 100,000 100,000 100,000 500,000 0 500,000 0 0 Civic Office Renovations 240,000 240,000 0 240,000 0 0 Replacement of Mobility buses 200,000 200.,000 200,000 600,000 0 600,000 0 0 Water Treatment Plant Suoolv line twinnina new 1,450,000 1,450,000 0 725,000 0 725,000 TOTAL 12,222,151 6,105,746 18,472,400 4,303,200 4,148,005 45,251,502 625,000 23,400,470 15,350,000 5,876,032 T .. SOURCE OF FUNDS (ANNUAL! Operating 115,000 120,000 125,000 130,000 135,000 625,000 Reserves 5,008,435 5,157,430 5,472,400 3,965,200 3,797,005 23,400,470 Borrowing 3,400,000 0 11,950,000 0 0 15,350,000 Grants 3,698,716 828,316 925,000 208,000 216,000 5,876,032 TOTAL 12,222,151 6,105,746 18,472,400 4,303,200 4148 005 45,251,502 Department Use Only r/~ / /) Adopted by Resolution of Council 1'YY16:f IQ I d(l J ~ ~' - / /~ Resolution Date '"' ,/ ":~// Chief Administrative Officer Page 14 Page 19 of 19