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HomeMy WebLinkAboutFIN 15-196-t �A DICKERING Report to Council Report Number: FIN 15-19 Date: July 22, 2019 From: Stan Karwowski Director, Finance & Treasurer Subject: Civic Centre Project & Multi -Year High Level Financial Analysis Recommendation: 1. That Report FIN 15-19 of the Director, Finance & Treasurer be received; 2. That Council direct staff to proceed with the Civic Centre project based on a fixed price contract model that includes the construction of the following: Senior & Youth Centre approximately (63,000 square feet); Performing Arts Centre (approximately 37,000 square feet); Central Library (approximately 43,000 square feet with a roof terrace), underground parking (350 spots), associated landscaping and the required relocation of services: sanitary sewers, storm sewers, utilities and water mains; 3a) That Council direct that for financial planning purposes, the total cost of the Civic Centre project be $124,054,246 (net HST) excluding the costs for the bridge link between the Library and Seniors Centre, the relocation of service costs and any related fees and if the total contract price increases over 2 per cent, further Council approval is required to proceed; b) That the total cost of the bridge link noted above, at $5,375,357 be added to the total project cost within the report with appropriate DC funding, and that staff make appropriate adjustments to the financial plan; 4. That Council approve to single source the construction of the Civic Centre municipal buildings, underground parking lot and the relocation of services to Pickering Town Centre/OPB Realty; 5. That Council direct that the cost sharing principles for the relocation of services and oversizing of pipes be based on the principle that the direct benefiting property owners are responsible for their proportionate share of costs; 6. That Council endorse the principle for financial planning purposes for the existing term of Council that Casino revenues are to be first applied to fund the construction and related servicing costs for the Civic Centre project and the remaining funds are to be transferred to operational capital reserves or reserve funds (vehicle, major equipment, facilities, roads and bridges, stormwater) that in- FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 2 turn reduces the City's use of five year internal loans and eventually all internal loans; 7. That Council authorize staff to apply to all major senior government grants that are available and applicable, under the grants criteria, and that the Arts Centre project be designated as the top grant candidate; 8. That the Director, Finance & Treasurer be authorized to begin the process to amend the Development Charges By-law 7595/17 to increase the development charge fees that are required to fund the development charges share of the Civic Centre project based on the financial plan and that Council approve the engagement of the firm Watson & Associates Economists Ltd. to undertake this work; 9. That Council approve the additional fees as proposed by Sabourin Kimble & Associates Ltd. in the amount of $380,000 plus HST for an increase in scope to undertake the necessary project management, detailed design, utility relocation coordination and the transportation planning for phase 1 in accordance with the purchasing policy 10.03 (c), as the assignment is above $50,000; 10. That Council approve the total revised gross project consulting cost for Sabourin Kimble & Associates Ltd. in the amount of $994,400 (including HST), and the total revised net project cost of $895,488 (net of HST rebate) to be funded from the Rate Stabilization Reserve; 11. That Council lift the hold on the hiring of the Manager, Arts Centre position and that staff initiate the process of hiring for the position as identified in the 2019 budget; and 12. That the appropriate City of Pickering officials be authorized to take the necessary actions as indicated in this report. Executive Summary: This report and corresponding analysis focuses on analyzing the financial impact of the Civic Centre project (including relocation of services) on the short and medium term financial health of the City. The report does not attempt to answer the question are the facilities needed. It is understood that this question has been addressed and or answered to the satisfaction of Members of Council and Pickering residents. The analysis and recommendations are based on known information to date. There are still information gaps (impact of Bill 108), final construction costs that may have an impact on the project and therefore, the City. This report tries to answer the question — what is the impact on the Civic Centre project on Pickering's finances on a short and medium term basis? The analysis assumes that operational costs related to this project such as increased staffing and utility costs related to the buildings and corresponding programs, will be funded through the Current Budget through a budget levy increase. In other words, when the buildings are finished and opened, there will be an increase in FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 3 the property tax levy to fund these operational costs. However, Pickering residents will be able to enjoy the wealth and range of new programs while being asked to fund the operating and programming costs. The analysis and modelling shows that under a fixed cost contract scenario, the Civic Centre project can proceed based on the concept that the Casino revenues will basically fund the capital/debt costs of the project. This analysis shows that under various cost scenarios (worst, most likely and best) there are sufficient Casino revenue dollars even after sharing some of the Casino dollars with Durham Region starting in 2021, to fund the project with zero and/or minimal impact on the Pickering taxpayer. The known and unknown impacts of Bill 108: More Homes, More Choice Act, 2019 as it relates to development charges has been considered in the financial stress test modelling. Under the old Development Charge (DC) rules, the City was permitted to run a deficit balance or negative position in its DC reserve funds and the funding shortfall was recovered through the next DC Background Study through higher DC fees. Bill 108 does not explain how deficit DC reserve balances are to be transferred to the new Community Benefit Charge By-law (CBC) or if the deficit is to be recovered over time from the new CBC. Therefore, for the worst case scenario, no DC debt was considered as a funding source for the Civic Centre project. The shortfall in development charge funding was transferred to the City and funded as City debt. The issue regarding the treatment of DC debt should be resolved and/or known by the end of October when the corresponding Provincial regulations are issued. Bill 108 has created an environment where there is an opportunity to either keep the old development charge rules or to move to the new system — Community Benefit Charge or CBC. For Pickering, it would be prudent to maximize the funding under the old Development Charge rules for soft services (libraries, indoor recreation facilities and parking facilities) due to the fact they will expire by December 31, 2020 and under the new system (CBC) it appears to be a less favourable funding model. As shown in the report, proceeding with the Civic Centre project translates into the City incurring a high level of debt for the three buildings. However, the City's financial picture is about to change with the Casino revenues and the projected Casino revenue stream should be strong enough to fund the City share of debt charges associated with this project. In other words, the Casino funds are being used to create a financial status quo when you consider the debt charges for the project. Every project has various levels or degrees of risk. The financial modelling exercise through the scenario analysis tried to quantify the risk and pressure test Pickering's finances. Where possible, a conservative approach was used in the quantitative modelling. The financial strategy is based on the City using Casino revenues to fund the capital construction cost. The City has no history of Casino revenues. In discussions with industry experts, a Casino revenue stream was developed and used in the modelling exercise. However, the casino revenue stream is a projection based on other casino's revenue history. What makes the Pickering revenue stream projection somewhat different is the fact that you will now have two casinos in relatively close proximity and therefore makes the revenue projection a bit more challenging. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 4 Pickering's Casino should do well because it has several gaming success factors: located near a large population, the facility can be easily accessed, will provide future hotel accommodations, and new gaming facilities are always attractive. The above factors should translate into a strong future revenue stream for the City. However, there are uncontrollable factors that can have an effect on the City's short term Casino revenue stream such as economic slowdown and or geopolitical events such as trade disputes that can affect the economy. Over the last twenty years, the City hasn't constructed many new facilities except for the Operations Centre, George Ashe Library & Community Centre, expansion of Recreation Complex (grant funded project) and Pickering Soccer Centre (partially funded by the Pickering Soccer Club and development charges). New buildings and/or facilities were not constructed due to low assessment growth and the City's approach to having a moderate level of property tax increases. For many years, Pickering had the lowest property tax rate among the Durham Lakeshore municipalities. Pickering's budgets over the last several years were in most part focused on maintaining the City's facilities, service levels, and infrastructure. An argument could be made that over time, Pickering has incurred a facilities deficit and that the Civic Centre project is addressing this facilities shortfall in one dramatic step. Financial Implications: The Civic Centre financial stress model was based on three cost/funding scenarios: most likely, worst case and best case. A comparison of the three scenarios is presented below based on a total known cost to date. The project cost figures below are based on May 23, 2019 cost estimates (provided by Cushman & Wakefield) for the construction of the three buildings, furniture, fixtures and equipment and estimated servicing costs (relocation of services). FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 5 Best Most Case Likely Worst Case Construction Cost $ 134,098,916 $ 134,098,916 $ 134,098,916 Funding Plan Government Grant Naming Rights DC Funding: DC Reserves 1 I DC Reserve Debt City Reserves City Share (Debt) Total $ 29, 583, 387 15,929,204 $ 7,964,602 22, 617, 667 22, 617, 667 33,313,019 3,980,000 28,675,639 37,292,854 3,980,000 62, 243, 793 $ 7,964,602 22, 617, 667 3,980,000 99, 536, 647 $ 134, 098, 916 $ 134, 098, 916 $ 134, 098, 916 DC Reserve Debt City Share (Debt) Total City Share Debt Per Capita Total Debt per Capita Project Debt Summary $ 33, 313, 019 $ 37, 292, 854 28, 675, 639 $ 61,988,658 $301.85 $652.51 62, 243, 793 $ 99, 536, 647 $655.20 $1,047.75 $ 99, 536, 647 $ 99, 536, 647 $1,047.75 $1,047.75 Funding Source (%) Government Grant Naming Rights DC Funding Reserves City Share (Debt) 22.06% 11.88% 41.71% 2.97% 21.38% The best case scenario assumes the following: 5.94% 44.68% 2.97% 46.42% 5.94% 16.87% 2.97% 74.23% • The City is successful in obtaining senior level grant funding (66 per cent) for the Arts Centre project under the Investing in Canada Infrastructure Program (ICIP), Community, Culture and Recreation funding stream. • The City is successful in obtaining naming rights revenues for the Arts Centre and Senior & Youth Centre. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 6 The most likely scenario is based on the current status as it relates to the Civic Centre project. In other words, this scenario only includes naming rights revenue for the Library and no senior level of grant funding. However, in the future, there may be smaller levels of grant funding associated with accessibility that the City would apply for. Members of Council may recall that the City applied for grant funding for the Council Chamber renovation project and was not successful. However, staff were successful in obtaining minor level grant funding (Federal) under the accessibility umbrella for the first floor Civic Complex washroom renovation. Staff will monitor and apply for all grant opportunities associated with this project. The worst case scenario reflects the unknown impact of Bill 108: More Homes, More Choice Act, 2019 as it relates to development charges. The Bill was introduced as part of the Provincial Government's Housing Supply Action Plan and it affects 13 Acts. The most significant changes to the Development Charges Act (DCA) are: • Parks, indoor recreation, libraries, parking and studies associated with these soft services are to be removed from the Development Charge Act. These costs will now be funded under a new Community Benefit Charge By-law (CBC). • Provincial legislation will allow municipalities to charge a CBC fee up to a cap yet to be prescribed for soft services. The cap will be a percentage, to be prescribed of the appraised land value before a building permit is issued (details of this cap are not defined in the legislation and would be set by future regulations anticipated in October.) However, it is the opinion of many municipal financial staff across Ontario that under the CBC, the funding model will generate less funding for municipalities. • Bill 108 does not explain how deficit DC reserve balances are to be transferred to the new CBC bylaw or if the deficit is to be recovered over time from the new CBC. This is a major concern due to the fact that the DC reserve fund will have to borrow approximately $33.3 million under the most likely scenario. This issue should be resolved when the Province issues the regulations around October of this year. Therefore, under the worst case scenario, the financial plan is to use the DC funds that are in "the blank (reserves)" and not issue any debt for the DC funding shortfall. The financial result of this strategy and or approach is that City issued debt is used to replace the DC funds. Measuring the Civic Centre Debt Impact on the City Using the "most likely" scenario, please find below a summary of the City's debt position as of December 31, 2019. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 7 Impact of Civic Centre Debt on City's Debt Structure Estimated Forecast Debt December Civic Commitments Debt Obligations 2019 Centre Total Indoor Soccer Facility $ 2,672,000 $ 2,672,000 DC Debt 9,134,000 $ 37,292,854 46,426,854 Taxpayer Funded 35,729,478 62,243,793 97,973,271 Total $47,535,478 $ 99,536,647 $ 147,072,125 Debt Outstanding Per Capita Based on a Population (95,000) DC Debt Taxpayer Funded Total $96.15 $376.10 $500.37 $392.56 $655.20 $1.047.75 $488.70 $1,031.30 $1,548.13 The DC debt referenced above pertains to the new Operations Centre. As a comparison, in 2017, Pickering's total debt outstanding per capita was $325. For 2019, using the total debt figure of $47.5 million, and a population of 95,000, Pickering's total tax debt per capita would be $500.37. When you add the Civic Centre project, the City would have one of the highest debt per capita in the GTA at $1,548.13. Provincial Municipal Debt Limit As outlined by regulation, a municipality's Annual Repayment Limit (ARL) as calculated by the Ministry of Municipal Affairs (MMA) represents the maximum amount that a municipality has available to commit to additional payments relating to debt and financial obligations. The limit is based on a 25 per cent calculation of annual operating fund revenues excluding certain revenues such as government grants and transfers from reserves and reserve funds. The MMA determines the municipality's ARL under Ontario Regulation 403/02 based on the municipality's Financial Information Return (FIR). Please find below, Pickering's ARL for 2018 and estimated for 2019 that includes the Civic Centre project. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 8 Annual Debt Repayment Limit Net Revenues 25% of Net Revenues Less: Civic Centre Debt Charges Debt Charges Estimated Annual Repayment Limit Debt Charges as a % of New Revenues Actual 2018 $96,371,051 $24,092,763 4,488,518 $19,604,245 4.66% Estimated 2019 $99,213,997 $24,803,499 6,369,234 5,128,523 $13,305,742 11.59% The Civic Centre debt charges amount includes both City and DC shares. For this calculation, the Province does not separate or distinguish between the two groups. As expected with the introduction of the Civic Centre project, Pickering's debt charge percentage increases substantially. As reflected above, the City is still below the 25 per cent Provincial rule. Financial Impact of Civic Centre Project on Future Levy Increases As shown below, with the use of estimated Casino revenues, there is very limited financial impact associated with the capital cost of the Civic Centre project. The operating costs for the Civic Centre project will be budgeted over two years (2023 and 2024) based on a preliminary opening date of July 1, 2023. The total estimated operating cost impact is allocated over two years (1.24 per cent per year). FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 9 Line# 2020 2021 2022 2023 2024 1 City Operations 3.74% 3.50% 3.50% 3.50% 3.50% 2 Less: Assessment Growth -1.00% -1.00% -1.00% -1.00% -1.00% 3 Base Budget 2.74% 2.50% 2.50% 2.50% 2.50% Add: Special Levies 4 5 6 Fire Fighters (2) Council Requested - Service Level Changes Civic Centre 0.25% Operating Costs (6 Months) 7 Est. Budget Levy Position 2.99% 0.25% 0.25% 2.75% 2.75% Casino Funds After Fundinq Civic Centre Project Contributions to Reserves 8 & Capital Costs $3.7- $4.4 $2.6 - $4.2 $2.5 - $5.5 9 0.25% 0.25% 9 9 1.24% 1.24% 3.99% 3.99% $0.9- $4.0 $1.5 - $6.4 Most Likely $4.4 $4.0 $5.5 $2.8 $4.1 Explanation of Multi -Year Financial Plan & Assumptions For 2020, the preliminary City Operations forecast is a levy increase of 3.74 per cent due to the annualization of new staffing positions from the 2019 budget. For the remainder of the forecast period, it is anticipated that the budgetary increase will fall within the City's acceptable range. Assessment growth is conservatively estimated to average at least one per cent per year. Line 7 is forecasting modest budget levy increases from 2020 up to and including 2022. The budget levy increase as reflected on Line 7 are subject to "Council Requested Service Level" changes that can either be an increase or decrease. For simplicity, the model assumes a status quo in service level adjustments. The financial model assumes that the City will start to receive Casino revenue funding by the end of the second quarter in 2020. The Casino revenue funding model is based on the current proposal of 3,700 gaming positions. The financial model assumes that the cost sharing will Durham Region will begin with the start of the first full year of Casino revenues (2021). The Casino revenue sharing with Durham Region is based on the Council approved motion (Recommendation 2 - FIN 02-19) that the Region will adopt a property tax relief program similar to Pickering's. The revenue sharing calculation with the Region would be adjusted for any possible City revenue loss associated with lower bingo license gaming fees. Based on the current financing strategy, line 8 indicates that there are additional Casino funds (after funding the Civic Centre construction costs) to be applied or transferred to operational capital reserves or reserve funds (vehicle, major equipment, facilities, roads and bridges, stormwater) that in -turn would reduce the City's use of five year internal loans and eventually all internal loans. The additional funds reflected would also be used as a financial safety net to address any short-term cost pressures or funding challenges due to an economic slowdown. (The last recession was over ten years ago and the economy is due for a correction). If the City follows or adopts the strategy of FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 10 investing in reserves with the surplus Casino funds, will reduce the City's debt costs that in -turn would reduce the budget levy impact on line 7. Line 8 represents the estimated additional Casino funds available (after funding Civic Centre construction costs) and is an opportunity for the City to use these funds to reduce the City's reliance on short term debt financing. The Civic Centre project has dramatically increased the City's overall debt and the City should use these funds to reduce its debt per capita ratio. Preliminary Financing Strategy The preliminary financing strategy is outlined below. Assumptions Interest Rate Term Senior Youth Centre Underground Parking Lot Arts Centre Central Library 2020 2021 2022 2023 4.0% 5.0% 25 Yrs. 25 Yrs. External 12 Months 12 Months Debt Interest Cost Interest Cost External 12 Months 12 Months Debt Interest Cost Interest Cost Construction Construction Construction Financing Financing Financing 12 Months Interest Cost 12 Months Interest Cost Issue External Debt Construction Construction Construction Issue External Debt Financing Financing Financin g 2024 12 Months Interest Cost 12 Months Interest Cost 12 Months Interest Cost 12 Months Interest Cost The City has several options regarding the debt financing strategy for the Civic Centre project. One option is to use construction financing similar to a line of credit and when the projects are completed borrow the required amount. The risk associated with this strategy is that you are betting on the fact that interest rates will be either lower or at the same rate in four years. The preliminary financing strategy as outlined above is based on the strategy to mitigate or reduce future interest rate risk by issuing debentures in 2020 for the Senior & Youth Centre, parking lot and for the relocation of services and oversizing of pipes. It is proposed that the City would then incur debt in 2023 for the Arts Centre and new Central Library. The financing strategy would be designed to be flexible to take advantage of favourable interest rate changes. Discussion: The proposed Civic Centre development is a multi-year transformative project. It will probably be the largest financial undertaking of the City. A breakdown of the various project components is presented below. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 11 Civic Centre Preliminary Construction Cost Breakdown Art Centre $41,267,774 Arts Centre — City Share FFE 995,000 Landscaping 7,123,893 Library 30,372,529 Seniors & Youth Centre 23,416,500 Underground Parking 20,878,723 Sub Total $124,054,419 Add: Net HST 2,183,358 Total Building Construction Cost $126,237,777 Add: Relocation of Services (net HST included) 7,861,139 Total Estimated Project Cost $134,098,916 It is interesting to note, that this new project would represent 51.60 per cent of the net book assets of the City based on the City's 2018 Financial Statements. Explanation of Key Recommendations Council approval is required to Single Source the construction of the three buildings and underground parking lot — Recommendation 4 The construction value of the three buildings and underground parking is estimated to be $123.0 million plus net HST excluding City Centre FFE. Council approval is required to single source due to the fact there is no opportunity to obtain competitive pricing because of the geographical location of the project. In a competitive process, the tender ensures that the City/taxpayer receives the "best pricing" available at that current time and date. To ensure that the City is obtaining "fair pricing", the City has hired an outside cost consultant to verify and audit the construction pricing put forth by PTC. The independent cost consultant is reviewing this information and Council will be advised of his findings and recommendations in the future. That Council authorize staff to apply to all senior government grants that are applicable, and that the Arts Centre project be designated as the top grant candidate — Recommendation 7 Infrastructure programs announced by both the Federal and Provincial Governments through their budget processes are anticipated to be available to provide capital financing. Specifically, the Investing in Canada Infrastructure Program (ICIP) is a $30.0 billion, 10 -year infrastructure program cost shared between Federal, Provincial and Municipal governments. Previous government funding strategy was for each partner to fund one-third of the project cost. It is anticipated that a grant funding announcement may be coming in the fall of this year. Recommendation 7 identifies the Arts Centre as the top proposed candidate due to its low level of DC funding. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 12 That the Director, Finance & Treasurer be authorized to begin the process to amend the Development Charges By-law 7595/17 to increase the development charge fees that are required to fund the development charges share of the Civic Centre project based on the financial plan and that Council approve the engagement of the firm Watson & Associates Economists Ltd. to undertake this work — Recommendation 8 The Civic Centre project relies on almost 45 per cent DC funding. In order to collect the required funding amount, the DC rates have to be amended or increased. Attachment 1 provides an up-to-date snapshot comparison of Pickering's residential DC rate to other GTA municipalities. As the evidence clearly shows, Pickering's DC rates are very attractive and a minor increase in the fees should still maintain the City's competitive position as having one of the lowest GTA DC fees. The process to amend the DC By-law is similar to the DC Background study except for the fact it is a smaller project. As part of the DC By-law amendment process, community engagement exercise with interested stakeholders will be undertaken. The project's goal is to have the new and higher rates effective on December 1, 2019 or earlier. Approval to increase the consulting contract with Sabourin Kimble & Associates Ltd. for Phase 1 Relocation of Services - Recommendations 9 and 10 The hiring of Sabourin, Kimble & Associates Ltd. to provide project management and preliminary engineering services for the City Centre Project was presented in Report CAO 05-19 and was approved by Council at the March 25, 2019 Council meeting through Resolution #53/19. Since then, the consultant has worked diligently to determine the municipal servicing requirements for the project, specifically the need to relocate municipally owned storm, sanitary and water trunk services from the easement that transects Phase 1 of the City Centre project, to a new location on Glenanna Road. The need for a transportation study to support the Phase 1 development, to determine its potential impact on surrounding City and Regional roads, has also been recognized as an important element of the project. As the relocation of services will result in the reconstruction of Glenanna Road, due to extensive restoration requirements, it is important for the transportation needs to feed into the design of the replacement of Glenanna Road to avoid or mitigate throwaway costs. The preliminary cost estimate to relocate municipal services from the Phase 1 area to Glenanna Road including the cost of reconstruction of Glenanna Road through the affected area is $7,175,350 plus HST. This cost estimate includes an allowance for utility relocations, as these details are unknown at this time. Sabourin, Kimble & Associates Ltd. has submitted a proposal outlining the change in scope to include fees required for the transportation study, and the detailed design of the relocation of municipal services. If approved by Council, the change in scope will be reflected on their original purchase order through an amendment. FIN 15-19 July 22, 2019 Subject: Civic Centre Multi -Year Financial Stress Test Page 13 The proposal dated July 15, 2019 from Sabourin, Kimble & Associated Ltd. in the amount of $380,000 (HST extra) has been reviewed by staff, is deemed acceptable and is recommended for approval. Approval to initiate the hiring process for the Manager, Arts Centre Position — Recommendation 11 As the City proceeds to the detailed design phase of the City Centre project, the City's Manager, Arts Centre will become an active member of the project team participating in ongoing consultations to inform the design and delivery of the new Arts Centre. This full time position is anticipated to begin November 1, 2019 as part of the proposed 2019 Current Budget, pending the approval of Council to proceed with the City Centre project. The Manager, Arts Centre will possess the expertise and experience to contribute sound technical advice on the design of this state of the art facility. Since this position will be responsible to operate and program the Arts Centre once it opens, it is critical that they be involved at the detailed design stage when important decisions are being made. This approach will ensure a successful and seamless transition from design to construction, to the eventual operation of the Arts Centre. Attachments: 1. Residential Development Charges for Single Detached Dwelling as of July 11, 2019 Prepared By: Stan Karwowski Director, Finance & Treasurer Approved/ Endorsed By: Stan Karwowski Director, Finance & Treasurer Recommended for the consideration of Pickering City Council Tony Prevedel, P.Eng. Chief Administrative Officer /7, 2or9 v �� Attachment # 1 to Report # FIN 15-19 $140,000 $120,000 $100,000 • '3 $80,000 a- $60,000 $4Q000 $20,000 $- Residential Development Charges Per Single Detached Dwelling for Greater Toronto Area Municipalities as of July 11, 2019 • Upper Tier • Lower/Single Tier • Education rl Joao\ 2<csti�\c%c?�\\�eo saJ�ati\o�\OP P��o t's ��ae"e �� ��Q‘o �\ea°a��\�\ti\\e\vF\ e ov\\\e\fig `oma\GF\\\\S\GF\ Ja �,a \�� `Gta \SS8 �� `� �e `x 0 r�on �ae caC� �a,F� �A �o°� �� 4� ``rJSGeet% ray BB=Built Boundary & GF=Greenfield. 1. A component of the charge has been converted from a per hectare charge to a hypothetical single detached unit. Pitod- a.(c't °04(a o�\�'c`\`r(�� oc\��V. a��S\e�\ c§�V�oaa<���o� �`��o �vae `+,o``ag?`o�\��\ st. c Watson & Associates Economists Ltd. (7/11/2019)