Loading...
HomeMy WebLinkAboutDTS-10-031 - Selection of Stormwater Management Rate Methodology1 Kl~rc~~R Qevelo pment & Technical Services Report To: Development and Technical Services Committee Date of Meeting: February 8, 2010 Submitted By: Grant Murphy, Director of Engineering Services 519 741-2410 Prepared By: Grant Murphy, Director of Engineering Services 519 741-2410 Ward(s) Involved: All Wards Date of Report: February 3, 2010 Report No.: DTS-10-031 Subject: SELECTION OF STORMWATER RATE METHODOLOGY RECOMMENDATION: That the "Tiered Flat Fee" stormwater funding rate model as outlined in DTS Report 09-042 be adopted for implementation beginning on January 1, 2011 to support the approved annual level of service for stormwater management of $9.9M (2007). EXECUTIVE SUMMARY: AECOM Canada presented the findings of the Stormwater Management Program and Funding Review Study to Council (DTS Report 09-042) and concluded that an equitable and defendable rate structure for stormwater is feasible. Based on the results from the Study, Council approved the principle of shifting stormwater management programming from the tax base to a rate based approach on January 18, 2010. At this time, Council also approved an annual sustainable level of service for stormwater management of $9.9M (2007) and directed staff to present additional information about a preferred rate methodology for their consideration in February 2010. AECOM Canada and the study team reviewed several methods to fully fund stormwater management programming within the City of Kitchener and the City of Waterloo, which included taxes, fees, and special charges or other means such as partnerships, grants, etc. This report addresses key aspects of two specific rate methodologies, the "tiered flat fee" method and the "tiered single family unit rate" method as presented in DTS Reports 09-042, 10-016, and 10- 023. The "tiered single family unit" method takes into consideration the amount of impervious area (i.e. surfaces resistant to water penetration) that a citizen or business owns as opposed to the current method of apportioning stormwater funding based on property assessment values for eligible taxpayers (many properties are tax-exempt). This method enables a shift of the cost for stormwater management from the residential sector to the non-residential sector of 8-1 approximately 10% and is a defensible methodology. This provides greater differentiation between property usage types, enabling more precision in the allocation of costs to various sectors. This methodology will have a significant impact on tax-exempt property owners along with industrial and commercial property owners. The results of the rate impacts on a sampling of specific properties are highlighted in Table 4, wherein most cases there is a significant increase in what they would be paying for stormwater management. In comparison, the "tiered flat fee" structure is made up of four (4) tiers (single family, multi- family, non-residential, and tax-exempt non-residential) and the fee for each tier is determined based on overall impervious area contribution determined in the 2008 Study. That is, the water rate revenue distribution among the four (4) tiers matches the tiered SFU revenue distribution identified in the 2008 Study, please refer to Figure 2 and 3. This method would not take into account impervious areas on individual properties (i.e. no measuring of hard surfaces just total property area). The "tiered flat fee" structure is consistent with what is being considered by the City of Waterloo. From Table 4, it can be noted that commercial, industrial and tax-exempt properties have a high degree of variation, mostly due to there property size. A noticeable difference between the "tiered SFU" or the "tiered flat fee" is how non-residential ortax-exempt properties are charged, where small commercial properties are charged the same as larger ones. As such, further refinements to the "tiered flat fee" method are necessary to differentiate between properties within multi-family residential, non-residential, institutional and tax exempt categories. Consideration would be based on total property area for non-residential categories (as opposed to measuring non-impervious area). In this regard, it would be similar to the rate structure in London, St. Thomas, and Aurora. No such refinement is being proposed for the single family residential properties at this time. The need to redistribute the burden of these expenditures can be achieved with the "tiered flat fee" methodology and is being recommended for the following reasons: 1. Costs for municipal stormwater services are equitably distributed to all privately and publicly owned developed properties within the City. 2. Reflects a 10% redistribution of costs from the residential sector to the non-residential sector which reflects the "tiered single family unit" method. 3. The redistribution of cost for the tax exempt sector is lessened as compared to the "tiered single family unit" method. 4. Initial implementation is less costly, by approximately $200,000 and results in lower administrative costs to the City in the long term. 5. The "tiered flat fee" methodology is consistent with the approach that the City of Waterloo is implementing in 2011. 6. The "tiered flat fee" methodology can be implemented for January 1, 2010 and funding generated to address Council and community expectations. In summary, the "tiered flat fee" method offers lower administrative costs and enabling the City to more quickly implement the solution and in the long term, a transition to the "tiered single family unit" method could be further considered. If the "tiered flat fee" method is approved, Council would be presented with a rate structure to implement the ten (10) year operating and capital forecast, and a rate implementation phase-in period to deliver a sustainable level of service for stormwater management. 8-2 BACKGROUND: In April, 2007 AECOM Canada presented the interim findings of the stormwater Management Program and Funding Review Study to Council (DTs Report 07-073); which identified the City's current level of service, as well as a sustainable level of service based on Federal and Provincial legislative requirements and guidelines. The report acknowledged the concern that a sustainable level of service was not being delivered with respect to stormwater management. On October 5t", 2009, Council received the stormwater Management Program and Funding Review (DTs Report 09-042) and AECOM concluded that an equitable and defendable rate structure for stormwater is feasible. The study findings have demonstrated that there are a number of public service values that can be brought into the system by introducing a stormwater rate structure, such as: 1. A dedicated funding source to stormwater management, hence sustainability; 2. A rate based on the user's amount of runoff contribution as opposed to property value; 3. A mechanism to charge tax-exempt properties for municipal stormwater management services, resulting in an increased customer base which would then lower the rate of the average household contribution; 4. A potential incentive for property owners to reduce stormwater runoff and pollutant discharge. The primary advantage of a user rate is that it is a dedicated, sustainable, and more equitable funding mechanism than any other funding source. Rates are assessed to each parcel of land based on usage of the drainage system rather than on property value. The secondary advantage associated with a stormwater rate is that all parcels (including tax-exempt properties) can be assessed a user rate that reflects their relative stormwater runoff contribution to the municipal stormwater management system. In January 2010, City staff recommended that user rate approach be implemented in order to fully fund stormwater programming within the City of Kitchener. REPORT: AECOM and the study team reviewed several methods to fully fund stormwater management programming within the City of Kitchener and the City of Waterloo, which included taxes, fees, and special charges or other means such as partnerships, grants, etc. This report addresses key aspects of two specific rate methodologies, the "tiered flat fee" method and the "tiered single family unit rate" method as presented in DTS Reports 09-042, 10-016, and 10-023. Current Fundin_q Mefhod (Tax based) Table 1 summarizes the current property tax based funding for the City's stormwater management program. The property classifications listed in the Parcel Type column were defined in order to compare the proposed stormwater rate methods as described below. The property counts and annual tax levy revenue were based on 2007 information. Note that some properties in the Tax Exempt category actually contribute to the stormwater managementprogram through Payment in Lieu of Taxes (PILOT). The PILOT contributions in 2007 amounted to 3.2% of the stormwater management program revenue and this ratio has been carried forward in Table 1. The total tax levy revenue corresponds to the City's sustainable level of service ($9.91M in 2007 dollars) and the average tax levy contribution within each property classification is shown in the final two columns. 8-3 Table 1 -Tax Levy Contributions to Stormwater (Current Funding Method) Parcel Number of Tax Levy Revenue2°3 Tax Bill per Property4 Type Properties' Amount % mmonth lyear Single FamilyResidential 41,808 $6,005,000 60.6% $11.97 $143.63 Multi-FamilyResidential 10,681 $1,336,000 13.5% $10.42 $125.08 Non-Residential Taxable 2,769 $2,254,000 22.7% $67.83 $814.01 Tax Exem pt + PILOT 923 $315,000 3.2% $28.44 $341.28 Total 56,181 $9,910,000 100.0% Notes: 1. Propertycounts based on 2007 information. 2. Annual tax levy revenue based on 2007 tax inform ation. Tax exem pt revenue includes contributions from Payment In Lieu Of Tax(PILOT) properties. 3. Dollars have been rounded to the nearestthousand and correspond to the City's Sustainable Level of Service ($9.91 M in 2007 dollars). 4. Portion of taxbill that is contributed to the City's Stormwater Management Program. Presently, the City tax levy supports the current level of service ($5.8M in 2007 dollars), which in effect, funds 59% of the sustainable level of service. As an example, the typical single-family detached homeowner presently contributes approximately $7 per month ($84 per year) to the City's stormwater management program through their tax bill. For the sustainable level of service of 9.9M, the typical single-family detached homeowner would contribute approximately $12 per month ($144 per year) through the tax levy. Tiered Single Family Unit (SFU) Method The "tiered SFU" rate structure takes into consideration the amount of impervious area (i.e. surfaces resistant to water penetration) that a citizen or business owns as opposed to the current method of apportioning stormwater funding based on property assessment values for eligible taxpayers (many properties are tax-exempt). The more impervious area an individual property owner has, the greater the amount of runoff and pollutant loading from the property and, consequently, the greater the demand on the City's stormwater management system, either for flood control or water quality treatment purposes. Impervious areas include all surfaces that water cannot penetrate such as roofs, driveways, parking lots and sidewalks. Water travelling over these surfaces is transported to the City's stormwater infrastructure system, moving more quickly and accumulating more pollutants than from an equivalent, more natural area such as a lawn, garden, or green roof. If the water could be slowed down it could be absorbed into the ground, and the pollutants could settle out before they reach the City's storm sewer system or watercourse. Under either of the stormwater rate methods, tax-exempt properties would be required to contribute to the City's stormwater management program. These properties include government parcels (e.g. municipal, regional, provincial, and federal buildings) as well as institutional parcels (e.g. schools, hospitals, and churches) and other charitable organizations that are registered with the Canada Revenue Agency and therefore exempt from taxation under the Income Tax Act. 8-4 Table 2 summarizes the proposed "tiered SFU" rate for the various property classifications as determined in the 2008 Study; however the base charges have been updated to reflect the sustainable level of service (i.e. $9.9M in 2007 dollars plus the estimated administration cost). The "tiered SFU" billing unit method includes three tiers for single-family detached homes (as described in the Table 2 footnotes) and other residential properties would be charged on a per- dwelling unit basis. A statistical analysis was performed to determine base unit calculation for an "average" single family residential property, which account for 80% of the properties in the City. This base unit is then applied to "small" and "large" properties, making up the balance of single family residential properties or 20%. When arriving at a charge per single family residential property, the SFU billing factors will be used to set the rate for these single family residential properties from the 2008 Study. Non-residential properties would be charged based on measured impervious area (i.e. $10.98 per month per 259 m2 of impervious area). The base charges assume a 95% collection rate (i.e. an estimated 5% of the revenue would not be collected in anticipation of a credit/incentive program, errorsladjustments in billing, and other potential sources of lost revenue). The final column in Table 2 shows the distribution of annual revenue that would be generated by the proposed stormwater rate to meet the requirements of the sustainable level of service. Table 2 -Estimated Rates using the Tiered SFU Method Parcel Number of SFU Billing Units Monthly Annual Type Properties Factor2 Count % Base Charge3 Revenue4 Single Family(small) 4,181 0.6 2,508 3.1% $6.59 $314,000 Single Family(medium) 33,446 1.0 33,446 41.2% $10.98 $4,183,000 Single Family(large) 4,181 1.3 5,435 6.7% $14.27 $680,000 Duplex (per dwelling unit) 1,396 0.4 1,117 1.4% $4.39 $140,000 Townhouse (perdwelling unit) 6,393 0.7 4,475 5.5% $7.69 $560,000 Multi-Family3-5 Units (perdwelling unit) 440 0.4 608 0.7% $4.39 $76,000 Multi-Family>5 Units (perdwelling unit) 1,191 0.2 5,416 6.7% $2.20 $677,000 Residential Vacant 1,261 0.0 0 0.0% $0.00 $0 Residential Subtotal 52,489 53,005 ~ 65.2% ~ $6,630,000 Non-Residential Taxable 2,769 n/a 20,692 25.5% $10.98 per259 sq.m. $2,588,000 Tax Exem pt + PILOT 923 7,537 9.3% of im pervious area $943,000 Non-Residential Subtotal 3,692 28,229 34.8% Total 56,181 81,234 100.0% $3,531,000 $10,161,000 Notes: 1. The Tiered SFU billing unit method includes three tiers for single-familydetached homes: -Single Family(small tier): the smallest 10 percentile of impervious area (i.e., <170 sq.m.); -Single Family(medium tier): the middle 80 percentile of single familyhomes (i.e.,170 to 340 sq.m.); and -Single Family (large tier}:the largest 10 percentile of im pervious area (i.e., >340 sq.m .). Other residentialpropertiw would becharged on aper-dwelling unitbasis.Non-residential properties would be charged based on measured impervious area. 2. Values taken from Table 4-4a (page 33) in the AECOM 2008 report. 3. Monthlybase charges assume a 95% collection rate. 4. Annual revenue dollars have been rounded to the nearest thousand. Revenue corresponds to the Sustainable Level of Service ($9.91 M in 2007 dollars) plus estimated rate administration costs ($250,000). 8-5 The typical single-family detached home would contribute approximately $11 per month ($132 per year) to the City's stormwater management program through the proposed "tiered SFU" stormwater rate. There is a requirement to utilize geographical information system (GIS) tools to map the impervious areas of approximately 5000 properties that make up the multi-family residential, non-residential, institutional and tax exempt categories. Given the timelines to implement a rate by January 2011, these are significant tasks as the building envelopes, driveways, parking areas and other impervious surfaces would have to be digitized and recorded. There also would be a one-time implementation cost of $250,000 to upload the stormwater rate information into the existing water meter billing database. Once implemented, there would also be ongoing administrative support (customer service, errorladjustments, maintenance and upkeep of the master stormwater rate database), and billing costs for the program, presently estimated at $250,000 per year. Tiered Flat Fee Method Similar to the "tiered SFU" method, the "tiered flat fee" would more equitably shift the allocation of stormwater management program costs compared to the current funding mechanism based on assessed property value. The principle is that if a property owner was served by the local water utility through a water meter, then the stormwater service charge could be allocated based on land parcel usage within each property classification. The "tiered flat fee" method correlates the base charge to impervious area in more simplified and easily administered manner than the "tiered SFU" method. Base charges are determined based on account information in the water utility billing system in such a way that the annual revenue generated within each property classification matches the "tiered SFU" revenue shown in Table 2. For example, a flat fee charge can be based on the total number of water accounts in each property classification, as illustrated in this report. This method enables a shift of the cost for stormwater management from the residential sector to the non-residential sector of approximately 10% and is a defensible methodology. Table 3 summarizes the proposed "tiered flat fee" using the four basic property classifications that were included in Table 1. The annual "tiered flat fee" revenue distribution matches the "tiered SFU" revenue distribution identified in Table 2 for each property classification (i.e. 51% single family, 14% multi-family, 26% taxable non-residential, and 9% tax-exempt non- residential). The monthly "tiered flat fee" is determined for each property classification as the revenue divided by the number of water accounts. A 95% collection rate is assumed in the calculation and this is used to reflect an estimated 5% loss of revenue in a similar fashion as the "tiered SFU" method. 8-6 Table 3 -Estimated Rates using the Tiered Flat Fee Method Parcel Water Flat Fee Revenue2'3 Tiered Flat T pe Accounts' Amount % Fee4 Single Family Residential 53,795 $5,076,000 51.0% $8.28 Multi-Family Residential 1,049 $1,424,000 14.3% $119.08 Non-Residential Taxable 1,678 $2,537,000 25.5% $132.62 Tax Exempt + PILOT 944 $924,000 9.3% $85.85 Total 57,466 $9,961,000 100.0% Notes: 1. Water accounts are based on the current water customers for each parcel type. 2. Dollars have been rounded to the nearest thousand and correspond to the City's Sustainable Level of Service ($9.91 M in 2007 dollars) plus estimated fee admin- istration costs ($50,000). 3. Flat fee revenue is proportioned by parcel type to match the stormwater rate revenue distribution for the recommended billing unit method (Tiered SFU) determined in the AECOM 2008 study. 4. Base charge per water meter per month and assuming 95% collection rate. The typical single-family detached home would contribute approximately $8 per month ($99 per year) to the City's stormwater management program through the proposed "tiered flat fee " stormwater rate. Staff are evaluating further refinements to the tiered flat fee method in order to differentiate between properties within multi-family residential, non-residential, institutional and tax exempt categories. This is an approach that would be consistent with what is being considered by the City of Waterloo. A consideration would be based on total property area for non-residential categories, and in this regard would be similar to the rate structure in London, St. Thomas, and Aurora. These refinements would be presented in a follow-up report to Council in May 2010. This option offers efficient administrative costs, presently estimated at $50,000 per year. The rate charged would appear as a separate charge on the monthly water bill for Kitchener Utilities customers and itemized as stormwater management service. This rate structure has been adopted by several communities in Canada. This method is consistent with the approach that the City of Waterloo is adopting and implementing in 2011. Comparison of Fundin_g Methods Figure 1 shows the distribution of tax levy revenue, while Figure 2 shows the distribution of stormwater rate revenue under the "tiered SFU" method. The allocation of costs is based on the total estimated impervious area within each property classification, which directly correlates to the amount of stormwater runoff and pollutant loading contributed to the City's stormwater management system. Figure 3 shows the distribution of stormwater rate revenue under the "tiered flat fee" method. The allocation of costs matches the "tiered SFU" distribution shown in Figure 2. The shift in revenue distribution compared to tax levy funding (Figure 1) is evident with single family detached homeowners contributing 10% less towards the total revenue requirement of the stormwater management program, and the others contributing 10% more (i.e. 6% increase in funding from tax exempt properties, 3% increase from taxable non- residential, and 1 % increase from multi-family residential). 8-7 Figure 1-Stormwater Revenue Distribution under Current Tax-Based Funding Figure 2 -Stormwater Revenue Distribution -Tiered SFU Method Tax Exempt+ Non-Residential PILOT, 9.3% Single Family Taxable, 25.5% (small), 3.1 ... ._ . _ ~ --- .4~0 ~~ F r..-~. F I _ 3f ~'~ _ ~ ~~ Single Family ~~ (medium), 41.2% .. _. .r _ ~ ~ .~ ,~ __~ ~ ~x. F•~.; Residential ~~~~~ . Vacant,0.0% i Duplex,1.4% Single Family Multi-Family>5 Multi-Family 3-5 Townhouse, (large), 6.7% Units, 6.7% Units, 0.7% 5.5% Figure 3 -Stormwater Revenue Distribution -Tiered Flat Fee Method Non-Residential Taxable, 25.5% r 1 --- -- - -- Single Family ~, Residential, ~~ 51.0% f e Tax Exempt+ PILOT,9.3% 8-8 Residential, 14.3% The typical charge to the largest ratepayer classification (i.e. single family detached homeowner) was presented above and includes: • $12 per month ($144 per year) through the current tax levy; • $11 per month ($132 per year) under the proposed "tiered SFU" method; and $8 per month ($99 per year) under the proposed `tiered flat fee" method. Table 4 compares the estimated costs for a specific sampling of properties from the original 2008 study. The comparison shows the amounts that these specific properties would be paying under the tax based, "tiered SFU" and "tiered flat fee" methods in order to fund a $9.9M annual stormwater management program service level (2007). Table 4 -Comparison of Tax Based, Tiered SFU and Tiered Flat Fee Methods Sample Proper ~ / Monthl Char e2 tY Y 9 Tax Le s ~Y Tiered SFU Tiered Flat lea Single Family Residential (Small) $4.1 $6.6 $8.3 Single Family Residential (Medium, $150,000) $6.1 $11.0 $8.3 Single Family Residential (Medium, $250,000) $10.2 $11.0 $8.3 Single Family Residential (Medium, $350,000) $14.3 $11.0 $8.3 Single Family Residential (Large) $16.3 $14.3 $8.3 Multi-Family Residential $991.5 $377.7 $119.1 Non-Residential Taxable (Commercial #1) $33.7 $62.6 $132.6 Non-Residential Taxable (Commercial #2) $1,244.1 $1,425.2 $132.6 Non-Residential Taxable (Commercial #3) $1,231.6 $78.0 $132.6 Non-Residential Taxable (Commercial #4) $356.5 $106.5 $132.6 Non-Residential Taxable (Industrial) $2,944.9 $10,449.7 $132.6 Tax Exempt (Church #1) $0.0 $144.9 $85.9 Tax Exempt (Church #2) $0.0 $586.3 $85.9 Tax Exempt (Fire Station) $0.0 $81.3 $85.9 Tax Exempt (Elem entary School) $0.0 $480.9 $85.9 Tax Exempt (Secondary School #1) $0.0 $1,650.3 $85.9 Tax Exempt (Secondary School #2) $0.0 $1,297.8 $85.9 Notes: 1. Single family residential examples are typical properties with the following characteristics: -Single FamilySmall ($100,000 assessed value and less than 170 m2 of impervious area) representing 10% of all single family homes in Kitchener; -Single Family Medium (assessed value as indicated and between 170 - 340 m2 of impervious area) representing 80% of all single familyhomes in Kitchener; and -Single Family Large ($400,000 assessed value and greater than 340 m2 of impervious area) representing 10% of all single family homes in Kitchener. All other examples are specific properties throughout Kitchener. 2. Monthlycharges are rounded to the nearest decimal place and correspond to the Cites Sustainable Level of Service ($9.91 M in 2007 dollars) plus estimated administration costs. 3. The tax charge is based on 2007 Assessed Values, 2007 Final Tax Rates, and the total Tax Levyfor 2007. 4. The Tiered Flat Fee assumes a single water meter per property. 8-9 COMMUNICATIONS: In November 2004, Council approved Engineering staff to proceed with undertaking a Stormwater Utility Feasibility Study collaboratively with the City of Waterloo as part of the Shared Services Initiative. As part of the study a Stormwater Advisory Committee (SWAG) was formed consisting of various stakeholders from across the Cities of Kitchener and Waterloo. Representation has included the school boards and universities, the Chamber of Commerce, other business representation and members of the public. Eight meetings over the last 4 years have been held with the SWAG, as well as individual meetings with the various stakeholders to identify issues and concerns. A Public Open House and research focus groups were held for the general public to provide comment and insight as well. Various rate structures were discussed with the stakeholders and input from the public related to these rate structures was reviewed and considered. This was included in the final study document. The project team circulated the Draft Final Report to the SWAG members on October 22, 2008 for their review and comments. At the December 4t", 2008 SWAG meeting, these comments were addressed, the Final Study Report was presented, and the consultation process formally concluded. In written submissions by members of the Stormwater Advisory Committee (SWAG), specifically the Region of Waterloo, Waterloo Catholic District School Board and University of Waterloo are not in favour of a user rate funding model. Their preferred option is to maintain the tax-based status quo, of which they are currently exempted or make payments in lieu of taxes to the City. Representations from the Grand River Conservation Authority and the community at large members preferred the user rate funding model. During the public consultation process, it was apparent that there were significant concerns from the institutional, industrial and tax-exempt property owners related to implementation of the rate structure, and the effect that it would have on their bottom-line. But it was also clearly noted that there was significant support from the residential property owners for this rate approach. Staff recognize that moving to this model represents a significant philosophical shift in how stormwater is viewed by the community, as well as an economic impact to citizens, business and industry and the current tax-exempt sector of the community. CONCLUSION: The Stormwater Management Program and Funding Review Study has demonstrated and concluded that an equitable and defendable rate structure for stormwater is feasible. Based on the results from the Study, Council approved the principle of shifting stormwater programming from the tax base to a rate based approach on January 18, 2010. The recommended rate methodology is the "tiered flat fee" which reflects the need for fair and equitable approach to sharing the costs associated with providing a sustainable level of service for stormwater management within the City. The results of the rate impacts on a sampling of specific properties are highlighted in Table 4, there is much less impact ontax-exempt and some non-residential properties in what they would be paying for stormwater management. It is important to realize that the overall re- 8-10 distribution of required funding is the same whether implementing the "tiered SFU" or the "tiered flat fee" method. From Table 4, it can be noted that commercial, industrial and tax-exempt properties have a high degree of variation, mostly due to there property size. A noticeable difference between the "tiered SFU" or the "tiered flat fee" is how non-residential ortax-exempt properties are charged, where small commercial properties are charged the same as larger ones. As such, further refinements to the "tiered flat fee" method are necessary to differentiate between properties within multi-family residential, non-residential, institutional and tax exempt categories. Consideration would be based on total property area for non-residential categories (as opposed to measuring non-impervious area). In this regard, it would be similar to the rate structure in London, St. Thomas, and Aurora. No such refinement is being proposed for the single family residential properties at this time. The intention of the recommendations is reflect the need for fair and equitable approach to sharing the costs associated with providing a sustainable level of service for stormwater management within the City. The "tiered flat fee" methodology is being recommended for the following reasons: 1. Costs for municipal stormwater services are equitably distributed to all privately and publicly owned developed properties within the City. 2. Reflects a 10% redistribution of costs from the residential sector to the non-residential sector which reflects the "tiered single family unit" method. 3. The redistribution of cost for the tax exempt sector is lessened as compared to the "tiered single family unit" method. 4. Initial implementation is less costly, by approximately $200,000 and results in lower administrative costs to the City in the long term. 5. The "tiered flat fee" methodology is consistent with the approach that the City of Waterloo is implementing in 2011. 6. The "tiered flat fee" methodology can be implemented for January 1, 2010 and funding generated to address Council and community expectations. In summary, the "tiered flat fee" method offers lower administrative costs and enabling the City to more quickly implement the solution and in the long term, a transition to the "tiered single family unit" method could be considered in the future by Council. If the "tiered flat fee" method is approved, refinements to the property categories would be presented in a follow-up report to Council in May 2010 for their consideration and approval. Staff are currently working on the stormwater rate implementation program -building on the detailed financial analysis completed in the Study. In May 2010, Council would be presented with a rate structure to implement the ten (10) year operating and capital forecast, and a rate implementation phase-in period to deliver a sustainable level of service for stormwater management which will enable the City to better protect the environment. ACKNOWLEDGED BY: Jeff Willmer General Manager, Development and Technical Services 8-11