2010 General Municipal Taxes 6,000 to 50,000 Population

Municipalities

T

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General

Municipal

Total

Municipal

Taxes Per

Capita

Quesnel C 609 229

Castlegar C 684 266

Trail C 756 345

North Cowichan D 821 320

Kitimat D 965 362

Coldstream D 980 384

Williams Lake C 989 341

Sooke D 993 450

Hope D 1,000 461

Merritt C 1,005 389

Langford C 1,021 387

Courtenay C 1,032 417

Comox T 1,045 407

Sechelt D 1,046 564

Vernon C 1,066 409

Revelstoke C 1,079 543

Summerland D 1,113 479

View Royal T 1,200 370

Ladysmith T 1,218 499

Parksville C 1,221 629

Terrace C 1,223 412

Campbell River C 1,228 474

North Saanich D 1,241 517

Salmon Arm C 1,274 533

Fort St. John C 1,307 405

Qualicum Beach T 1,313 638

Dawson Creek C 1,327 476

Nelson C 1,360 498

Sidney T 1,380 558

Colwood C 1,387 441

Penticton C 1,413 536

Powell River C 1,422 582

Lake Country D 1,455 631

Port Alberni C 1,467 571

Prince Rupert C 1,481 476

West Kelowna D 1,485 652

Pitt Meadows C 1,500 475

Cranbrook C 1,526 589

Kimberley C 1,546 905

Central Saanich D 1,568 552

Langley C 1,638 421

Squamish D 1,679 597

Mission D 1,738 535

North Vancouver C 1,842 460

Port Moody C 2,132 554

Esquimalt D 2,197 584

Oak Bay D 2,449 850

White Rock C 2,648 822

Whistler D 3,135 2,045

West Vancouver D 3,345 1,103

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Populations 6,000 - 50,000

2010 General Municipal Taxes(Excluding School Tax, CVRD, Hospital, BCA, MFA, Other)

General Municipal Total Municipal Taxes Per Capita

2010 General Municipal Taxes Vancouver Island

Municipalities

General

Municipal

Total

Municipal

Taxes Per

Capita

North Cowichan 821 320

Sooke 993 450

Langford 1,021 387

Courtenay 1,032 417

Metchosin 1,039 344

Comox 1,045 407

Duncan 1,139 366

View Royal 1,200 370

Ladysmith 1,218 499

Parksville 1,221 629

Campbell River 1,228 474

North Saanich 1,241 517

Qualicum Beach 1,313 638

Sidney 1,380 558

Colwood 1,387 441

Port Alberni 1,467 571

Central Saanich 1,568 552

Nanaimo 1,661 617

Saanich 1,928 598

Victoria 1,998 575

Esquimalt 2,197 584

Oak Bay 2,449 850

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Vancouver Island

2010 General Municipal Taxes(Excluding School Tax, CVRD, Hospital, BCA, MFA, Other)

General Municipal Total Municipal Taxes Per Capita

2010 Total Variable Rate Taxes 6,000 to 50,000 Population

Municipalities

General

Municipal

Taxes School

Regional

District Hospital

BCA,

MFA and

Other

Total

Variable

Taxes

Quesnel 609 618 285 106 10 1,628

Kitimat 965 616 16 70 67 1,734

Castlegar 684 700 308 45 16 1,753

Trail 756 529 443 36 12 1,777

North Cowichan 821 739 193 78 22 1,852

Merritt 1,005 574 277 45 24 1,925

Hope 1,000 610 294 57 15 1,975

Revelstoke 1,079 688 125 72 22 1,987

Williams Lake 989 565 279 124 34 1,992

Salmon Arm 1,274 662 74 64 19 2,093

Port Alberni 1,467 494 50 71 13 2,096

Terrace 1,223 724 45 83 45 2,120

Courtenay 1,032 666 216 203 19 2,135

Ladysmith 1,218 683 151 70 20 2,141

Summerland 1,113 893 97 109 27 2,240

Powell River 1,422 628 58 118 16 2,242

Prince Rupert 1,481 651 54 79 11 2,276

Campbell River 1,228 672 171 190 18 2,279

Langford 1,021 853 171 130 106 2,281

Cranbrook 1,526 653 28 62 17 2,287

Sooke 993 723 384 109 90 2,298

Dawson Creek 1,327 695 179 119 13 2,333

Comox 1,045 781 252 237 22 2,337

Kimberley 1,546 575 195 63 17 2,397

Parksville 1,221 652 438 67 20 2,398

Penticton 1,413 794 79 97 24 2,408

Fort St. John 1,307 713 150 157 89 2,416

Vernon 1,066 830 437 81 26 2,441

Sechelt 1,046 790 375 78 156 2,445

Pitt Meadows 1,500 880 29 0 186 2,595

Squamish 1,679 796 138 0 31 2,643

View Royal 1,200 961 230 157 129 2,678

Coldstream 980 1,021 569 100 31 2,702

Langley 1,638 869 29 0 188 2,725

Sidney 1,380 840 264 143 117 2,744

Mission 1,738 831 54 98 25 2,747

Colwood 1,387 936 190 141 116 2,769

Nelson 1,360 835 496 60 22 2,773

West Kelowna 1,485 949 159 148 32 2,773

Lake Country 1,455 998 172 156 33 2,815

Qualicum Beach 1,313 903 628 92 28 2,963

Central Saanich 1,568 959 312 163 134 3,135

North Saanich 1,241 1,335 308 227 186 3,297

North Vancouver 1,842 1,205 51 0 331 3,428

Esquimalt 2,197 860 249 141 115 3,562

Port Moody 2,132 1,240 45 0 289 3,706

White Rock 2,648 1,355 48 0 313 4,365

Oak Bay 2,449 1,508 384 246 202 4,788

Whistler 3,135 2,313 80 66 89 5,683

West Vancouver 3,345 1,914 99 0 645 6,003

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2010 Total Variable Rate Property Taxes(Including School Tax, CVRD, Hospital, BCA, MFA, Other)

General Municipal Taxes School Regional District Hospital BCA, MFA and Other

2010 Total Variable Rate Taxes Vancouver Island

Municipalities

General

Municipal

Total School

Regional

District Hospital

BCA,

MFA and

Other

Total

Variable

Taxes

North Cowichan 821 739 193 78 22 1,852

Port Alberni 1,467 494 50 71 13 2,096

Courtenay 1,032 666 216 203 19 2,135

Ladysmith 1,218 683 151 70 20 2,141

Duncan 1,139 657 355 69 19 2,240

Campbell River 1,228 672 171 190 18 2,279

Langford 1,021 853 171 130 106 2,281

Sooke 993 723 384 109 90 2,298

Comox 1,045 781 252 237 22 2,337

Parksville 1,221 652 438 67 20 2,398

View Royal 1,200 961 230 157 129 2,678

Nanaimo 1,661 744 242 70 21 2,739

Metchosin 1,039 1,114 178 168 242 2,741

Sidney 1,380 840 264 143 117 2,744

Colwood 1,387 936 190 141 116 2,769

Qualicum Beach 1,313 903 628 92 28 2,963

Central Saanich 1,568 959 312 163 134 3,135

North Saanich 1,241 1,335 308 227 186 3,297

Victoria 1,998 985 168 161 132 3,444

Saanich 1,928 1,064 153 173 143 3,461

Esquimalt 2,197 860 249 141 115 3,562

Oak Bay 2,449 1,508 384 246 202 4,788

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Vancouver Island

2010 Total Variable Rate Property Taxes(Including School Tax, CVRD, Hospital, BCA, MFA, Other)

General Municipal Total School Regional District Hospital BCA, MFA and Other

Municipality of North Cowichan

Municipality of North Cowichan Revenue, Tax and Budget Policy, 2010

1. Property Taxes 1.1 Council will strive to ensure tax ratios and rates meet the following:

a. Set tax ratios and rates to maintain tax stability between property classes within the framework established by this policy, and while factoring in non-market growth within classes.

b. Set Class 4 – Heavy Industry at provincial average tax ratio, and with a target of no more than 4 times Class 6 - Business

c. Set Class 5 - Light Industry at no more than 2 times Class 6 - Business tax ratio

d. Set Class 6 - Business at no more than a tax ratio of 3 e. Set Class 7 - Managed Forest at no more than 3 times Class 6 –

Business tax ratio f. Class 8 – Non-profit and Recreation – assist sector by setting Tax

Ratio to 1.00. g. Class 9 – Farms - encourage local farm production by reducing the

Tax Ratio to 1.00. 1.2 Continue to support permissive tax exemptions for public parks and

recreation grounds, not for profit corporations and public authorities. 1.3 Council will strive to meet the target tax ratios by December 31, 2013. 2. Fees and Charges It is generally preferable to charge a user fee for services that are identifiable to specific users, instead of levying a general tax to all property owners. 2.1 Fees shall be established to recover 100% of the Cost of Services unless

Council clearly sets fees using a different basis. 2.2 Fees required to recover Cost of Services may be reduced by government

transfers allocated to the program. 3. Capital Asset Management 3.1 Council shall provide adequate capital funding by:

a. Transferring a minimum of 10% to a maximum of 15% of municipal property tax revenue within Class 1 to Class 9 from the General Operating Fund to the Capital Fund; and

Municipality of North Cowichan

b. Transferring all Class 4 – Heavy Industry municipal property tax revenue in excess of a 25% base revenue target for the class from the General Operating Fund to the Capital Fund, and

3.2 Council will strive to meet the targets for the General Operating Fund by

December 31, 2013. In order to track progress the actual transfers and target transfers will be included in the 5 Year Financial Plan.

4. Stabilization Funds 4.1 Council shall establish and maintain fund balances as follows:

a. General Operating Fund at no less than 10% of budgeted expenditures b. Water System Operating Fund(s) at no less than 10% of budgeted

expenditures c. Sewer System Operating Fund(s) at no less than 10% of budgeted

expenditures; d. Sewer Capital Fund(s) at no less than nil; e. Capital Fund(s) at no less than nil; and f. Reserve Fund(s) in amounts sufficient to fund expenditures in

accordance with the Long Term Capital Plan. 4.2.1 Council will strive to meet the target of the General Operating Fund by

December 31, 2013. 4.2.2 Council will strive to only use the Un-appropriated Operating Fund

balances when it exceeds the minimum 10% of budgeted expenditures or in extraordinary circumstances.

Future Projects incl. in 5 year Plan• 2011 Capital Projects - $15 million

– $3.5 Million in Tax Supported Capital• $1.65 million of $2.5million Roads Program

• $750K South End Flood Control (Leverage $2.7M for flood control)

• $325K Visitor Information Centre

• $307K Parks and Arena Capital

• $200K Drainage Capital

• $170K Web Site Implementation and Information Services

• $114K Building upgrades – Duncan RCMP, Crofton Fire Hall

• $ 81K Operations Building

– $5.07 Million from Reserves• $1.05 million Phase One – Echo Heights

• $950K Develop Hwy 18 lots

• $160K Other land development

• $240K Engineering and Design Chemainus Library

• $190K Property Acquisition ($544,000 Debt)

• $441K Chemainus Pumper

• $870K Equipment Replacement

• $100K Engineering All Weather Field

• $910K Finish New Ball Fields

– $3.4 million Grants, $1.9 million Other, $544K Debt, $565K Surplus

Future Projects incl. in 5 year Plan• 2012 Capital Projects - $17.2 million

– $3.4 million in tax supported capital• $1.63 million of $2.6 million Roads Program

• $500K South End Flood (Leverage $2.5M million for flood control)

• $344K Parks and Arena Capital

• $280K Drainage Capital

• $203K Building Maintenance

• $200K Downtown Revitalization Chemainus and Crofton

• $137K Information Services

• $100K Multi-Use Trails (+$100K from Parks DCC)

– $4.26 million from Reserves• $180 Land Development

• $410K Build Chemainus Library (+$900K Debt supported by rent)

• $300K Crofton Seawalk Completion (+$300K Grant)

• $1.5 million Municipal Hall Building Expansion (+1.5 mill debt)

• $800K Chemainus River Bridge ($2.67 grant $533K Debt)

• $706K Equipment Replacement

• $350K Chemainus Skate Park

– $267K DCC’s, $5.74 million Grants, $578K Other, $2.98 million Debt

Future Projects incl. in 5 year Plan• 2013 Capital projects

– $3.8 million in tax supported capital• $1.68 million of $2.6 million Roads Program

• $350K Operations Building Addition

• $330K Parks and Arena Capital

• $300K Downtown Revitalization Chemainus and Crofton

• $286K Drainage Capital

• $250K Engineering and Design Chemainus Rec Centre

• $226K Information Services, records management

• $208K Building Maintenance

• $150K Multi-Use Trails (plus $150K from Parks DCC)

– $2.6 million in Reserves• $180K Land Development

• $300K Chemainus Sea-walk (+$300K Grant)

• $458K Crofton Pumper

• $377K Equipment Replacement

• $1 million Sherman Rd All Weather Field

• $300K Crofton Skateboard Park

– $4.9 million Debt• $4 million RCMP Detachment• $865K South End Flood Protection (Leverage $2.97M for flood control)

– $5.4 million Grants and Other

Future Projects incl. in 5 year Plan• 2014 Capital Projects

– $3.6 million in tax supported capital• $1.63 million of $2.7 million Roads Program

• $350K in Flood Protection Works (Leverage $1.1 million for flood control)

• $330K Parks and Arena Capital

• $300K Downtown Revitalization Chemainus and Crofton

• $290K Drainage Capital

• $260K Information Services & backup equipment

• $212K Building Maintenance

• $200K Multi-Use Trails (plus $200K from Parks DCC)

– $2.2 million in Reserves• $180K Land Development

• $1.37 million Phase Two Echo Heights

• $200K Crofton Waterfront (+$200K Grant)

• $433K Equipment Replacement

– $4.0 million Debt• $4 million RCMP Detachment

– $2.7 million Grants and Other

Future Projects incl. in 5 year Plan• 2015 Capital Projects

– $3.3 million in tax supported capital• $1.63 million of $2.7 million Roads Program

• $372K Parks and Arena Capital

• $300K Downtown Revitalization Chemainus and Crofton

• $297K Drainage Capital

• $250K Multi-Use Trails (plus $250K from Parks DCC)

• $216K Building Maintenance

• $200K Information Services

– $3.1 million in Reserves• $180K Land Development

• $200K Crofton Waterfront (+$200K Grant)

• $478K Maple Bay Pumper

• $723K Equipment Replacement

• $1.5 million Chemainus Rec Centre ($1.5 million Grant)

– $3.1 million Grants and Other