Protective Services Special Service Tax Levy By-law No. 5386 — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot cd7b4972b8c9 · verified 2026-08-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

TITLE: PROTECTIVE SERVICES SPECIAL SERVICE TAX LEVY BY-LAW NUMBER: 5386 PREAMBLE: TO AUTHORIZE THE PROTECTIVE SERVICES SPECIAL SERVICE TAX LEVY DATE PASSED: MAY 6, 2024 ## OBJECTIVES The objectives of this By-law are to: - authorize the Protective Services Special Service Plan for the years 2024 to 2028 inclusive - establish the properties to which the Protective Services Special Service Tax Levy will apply - establish the authority to levy a Protective Services Special Service tax annually ## INDEX 1. By-law Title 2. Protective Services Special Service Established and Plan No. 2024-01 Approved 3. Schedule "A" To Form Part of By-law 5. Authority to Levy Special Service Tax 4. Schedule "B" To Form Part of By-law 6. Annual Tax Levy By-law to Set Mill Rate 8. Chief Administrative Officer Delegated Authority 7. Municipal Board Review and Approval 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 Protective Services Special Service Tax Levy By-law. ## 2. PROTECTIVE SERVICES SPECIAL SERVICE ESTABLISHED AND PLAN NO. 2024-01 APPROVED - 2.1 The City shall hereby establish a Protective Services as a Special Service. - 2.2 The Protective Services Special Service Plan No. 2024-01 is hereby approved. ## 3. SCHEDULE "A" TO FORM PART OF BY-LAW The Protective Services Special Service Plan No. 2024-01, attached as Schedule "A", shall form part of this By-law. ## 4. SCHEDULE "B" TO FORM PART OF BY-LAW The Protective Services Special Service Plan No. 2024-01 List of Excluded Properties, attached as Schedule "B", shall form part of this By-law. ## 5. AUTHORITY TO LEVY SPECIAL SERVICE TAX A Protective Services Special Service Tax shall be levied annually, in 2024 to 2028 inclusive. ## 6. ANNUAL TAX LEVY BY-LAW TO SET MILL RATE The City of Selkirk's Tax Levy By-law shall establish the Protective Services Special Service Tax Levy Mill Rate annually, in 2024 to 2028 inclusive. ## 7. MUNICIPAL BOARD REVIEW AND APPROVAL This By-law shall be subject to review and approval from The Municipal Board. ## 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 ## 9. BY-LAW REVIEW This By-law shall not be subject to the By-law Review Schedule. ## 10.k 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, 2028 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, in part, as follows: - 312 If approved by by-law, a municipality may provide, as a special service to all or part of a municipality, one or more of the following: - 320(1) Subject to subsections (2) to (6) and subsection 321(4), a council may by by- law - 320(4) Before giving third reading to a proposed by-law to approve a local improvement plan or special services proposal, a council must - 321(4) A council may give third reading to a local improvement or special services by- law only as amended or approved by The Municipal Board. - (d) grass and weed cutting and control; - (i) fire and police protection services; - (i.1) emergency management services; - (a) approve the local improvement or special service as set out in the plan or proposal; and - (b) authorize the municipality to impose taxes as set out in the plan or proposal. (a) give notice to each person who filed an objection under subsection 319(1) of its intention to give third reading, and of that person's right to object under subsection (5); and - (b) submit the by-law to The Municipal Board for its review and approval. READ A FIRST TIME THIS DAY OF \_ READ A SECOND TIME THIS \_ 6 th \_ DAY OF \_ READ A THIRD TIME THIS \_ DAY OF \_ March May May \_ 2024. , 2024. , 2024. DONE AND PASSED by the Council of the City of Selkirk, assembled at Selkirk, Manitoba, this Ma \_ 2024. L. IOHANNSON, MAYOR D. NICOL, CHIEF ADMINISTRATIVE OFFICER ## CITY OF SELKIRK SCHEDULE "A" TO BY-LAW NO. 5386 Special Service Plan No. 2024-01 (Pursuant to subsection 314 of The Municipal Act) ## Establishing a Special Service Plan for Protective Services within the City of Selkirk ## (a) Description of the Proposed Special Service The City of Selkirk currently provides Protective Services within the City of Selkirk. Protective Services includes Police, Fire, Emergency Measures, and Weed Control. Under this proposed Special Service Plan, there is no change to the services already being provided. ## (b) Area of the City to which the Service is to be Provided and in respect of which the Special Service Tax is to be Levied All properties within the City's limits are served by Protective Services. Council is proposing to shift the tax levy for Protective Services from the General Municipal Levy - City At Large to a Special Service Tax Levy. The Special Service area to be levied will apply against all real properties within the City including Taxable, Grants in Lieu of Taxes, and Otherwise Exempt, which also benefit from these services. Exempt from this Special Service Tax Levy will be certain Otherwise Exempt Real properties that are specifically and individually identified in Schedule "B" and which are generally consistent with the following sections of The Municipal Assessment Act (C.C.S.M. c. M226): - 22(1)(g) is owned or used by a municipality, religious denomination or non-profit corporations as a cemetery, to a maximum exemption of 8.09 hectares; - 22(1)(i) is owned by a religious denomination and is occupied and used by the denomination primarily - (i) as a church, synagogue or place of religious worship, to a maximum exemption of 0.81 hectare; - 22(1)(n.1) is used primarily by The Royal Canadian Legion or The Army, Navy and Air Force Veterans in Canada, to a maximum exemption of 0.81 hectare; The Special Service Tax Levy for Protective Services will be shown as a separate line on the Property Tax Bill, in order to transparently inform property owners of the annual cost of these services. ## (c) Estimated Cost of the Special Service The Special Service Tax Levy for Protective Services will be for a five-year period, starting in 2024. The estimated Expenditure has been offset by estimated Revenue to reflect the estimated Protective Services Net Expenditure amount, shown in the table below: | | 2024 | 2025 | 2026 | 2027 | 2028 | |---------------------|-------------------------------------------------------------|-----------|-----------|-----------|-----------| | Protective Services | | | | | | | Expenditure | 4,697,903 | 5,139,937 | 5,391,725 | 5,669,410 | 6,000,200 | | Revenue | (1,609,316) (1,613,224) (1,617,288) (1,621,515) (1,656,143) | | | | | | Net Expenditure | 3,088,587 | 3,526,713 | 3,774,437 | 4,047,895 | 4,344,057 | ## (d) Method and Rate to be Used for Calculating the Special Service Tax Under this plan, the Special Service Tax Levy is to be phased in gradually over four years of the five-year period. The table below represents the phasing-in of the Special Service Tax Levy for the estimated Net Expenditure in (c) above: | | 2024 | 2025 | 2026 | 2027 | 2028 | |----------------------------------------|-----------|-----------|-----------|-----------|-----------| | Protective Services | | | | | | | Phase-In Percentage | 25%6 | 50% | 75% | 100% | 100% | | Special Service Tax Levy - Phased-In | 772,147 | 1,763,357 | 2,830.828 | 4,047,895 | 4,344,057 | | General Municipal Levy - City At Large | 2.316,440 | 1.763,356 | 943,609 | | | | Net Expenditure | 3,088,587 | 3,526,713 | 3.774,437 | 4,047,895 | 4,344,057 | The method of taxation to be applied will be based on each property's portioned assessment value. The property's assessment values are provided to the City by Manitoba Assessment Services. The actual mill rate for the Special Service Tax Levy shall be determined by Council annually, based on the Protective Services Net Expenditure amount within the City's Financial Plan to a maximum annual levy as per the estimated Special Service Tax Levy - Phased-In amounts in the table above. Protective Services Net Expenditure that exceeds the amount raised through the Special Service Tax Levy will be funded through the General Municipal Levy - City At Large. Based on the 2024 portioned assessment value of 758,508,690 for all real properties identified in (b) above and the estimated Phase-In Net Expenditure of $772,147, a 1.018 mill rate ($772,147/758,508,690 x 1,000) will be required. Calculated on a residential property, for each $100,000 of the property's assessment value, the shift in tax levy from the General Municipal Levy - City At Large to the Special Service Tax Levy is estimated to be $45.81 in 2024. ## Property Roll No. 0050100.000 0070600.000 0072800.000 0073500.000 0077100.000 0081200.000 0083700.000 0083800.000 0089500.000 0087000.000 0097900.000 0155500.000 0158100.000 0158200.000 0168500.000 0169700.000 0176800.000 0181900.000 0204400.000 0272000.000 0286500.000 0290240.000 ## CITY OF SELKIRK SCHEDULE "B" TO BY-LAW NO. 5386 Special Service Plan No. 2024-01 (Pursuant to subsection 314 of The Municipal Act) ## List of Excluded Properties