We are at the point in the year when decisions are made by the folks at North Battleford City Hall about the city's budget.
This is typically the time of year when councils go through the numbers and make the hard decisions to determine what the expenditures are and how much the tax bill should be.
With North Battleford entering into the budget process this week, here is a very general rundown of what one can usually expect from the process over the coming weeks.
The first thing that happens is the preparation of the budget documents themselves by administration. This process takes several weeks and is the most intensive undertaking by departments at City Hall for the entire year.
After several months of work and preparation behind the scenes, the budget documents are presented by the finance director at a regular council meeting. This is usually the first indication people will have of what the proposed property tax rates are likely to be and what the utility rates will be as well. However, keep in mind the rates have not been adopted by council at this point and could still change during the deliberations.
The "budget" actually consists of three separate "budgets" that are presented and deliberated each year. There is the water and sewer utilities budget, in which the expenditures and the rates are to be set for water, sewer and sanitation. The second is the five year capital plan in which the major capital projects and expenditures are set out. The third is the general operating budget, in which the mill rate, base tax and minimum tax is set for the year.
An important step in the process is budget deliberations. Some discussions are held behind closed doors, but there also are public deliberations where City departments go over the budget document page by page in detail. This is where department heads outline their department's priorities and necessary expenditures and answer questions from councillors. Also considered at these deliberations is the mill rate proposed in the budget document, as well as the Base Tax, the minimum tax and the recreation cultural capital facilities levy.
Once deliberations wrap up, direction is given to administration to send the final budget documents to a full council meeting for approval. By this point we have a good idea of what the final budget and the rates will look like.
At the following council meeting, council votes on a resolution to adopt the budgets for the year. Once the vote passes, the City budgets are officially "adopted."
Now, city administration can proceed to introduce the three separate bylaws to set the water, sewer and sanitation rates for the year. It takes three readings of the bylaws for each of those to pass and to be signed and sealed.
After that, two mill rate bylaws must be introduced at council. Typically, one bylaw establishes mill rate factors, while the other authorizes levying of the tax rate and establishing a minimum tax and base tax for the year. Once again, it takes three readings for these bylaws for these to be signed and sealed.
Finally, at long last, council votes and passes third reading passes for the two bylaws. The bylaws and the tax rates are now in place!
At this point the City can proceed with the final step of the process - sending you your property tax bill in the mail.
