What is an Off-Site Levy?
Off-site levies are a tool that a municipality can use to pay for new infrastructure or the expansion of existing infrastructure required because of development. Off-site levies must be authorized by bylaw. Under the current Municipal Government Act, off-site levies can be collected for:
- New or expanded facilities for the storage, transmission, treatment or supply of water;
- New or expanded facilities for the treatment, movement or disposal of sanitary sewage;
- New or expanded storm sewer drainage facilities;
- New or expanded roads required for or impacted by a subdivision or development; and
- Land required for or in connection with any of the above-described facilities.
The City of St. Albert first established its Off-Site Bylaw in 2010 with an update completed in 2013. In accordance with the bylaw, off-site levy rates are to be reviewed and adjusted by the City Engineer on an annual basis to reflect estimated construction costs, updated interest or carrying costs, and amount of remaining developable land. The off-site levy projects and corresponding benefitting parties specified in the Bylaw must be reviewed and amended by Council no less than every three years or sooner if required. This review ensures that the Bylaw remains up-to-date and in sync with the Master Plans and policies that guide it.
Off-Site Levy Bylaw
Off-Site Levy Bylaw 30/2013 was last updated on March 18, 2019.
The Bylaw facilitates growth, ensures infrastructure servicing in new developmental areas and helps the City build a competitive investment environment. It identifies benefitting areas, amounts of remaining development areas, required infrastructure projects, project allocations, and project costs.
In accordance with the Off-Site Levy Bylaw, on or before December 31 of each calendar year, the City Engineer must prepare and submit to City Council an annual report on the off-site levies imposed and collected by the City in the previous year. The annual report also identifies:
- Municipal infrastructure constructed during the previous calendar year.
- Construction costs of such municipal infrastructure.
- Amounts paid by the City from the off-site levy funds as construction costs for the municipal infrastructure and details as to by whom the payment has been made.
- Estimated construction costs for the municipal infrastructure yet to be constructed and an explanation as to any adjustments to the estimates since the previous annual report.
- Details as to the amounts collected in off-site levies by the City.
- Specifics as to the total value of off-site levy funds being held by the City which are yet to be expended on the construction of municipal infrastructure, including specifics as to the amount of interest earned on such off-site levy funds and information regarding any commitments made for the expenditure of monies in the off-site levy funds that have not yet been paid out.
- Information regarding any changes to the assumptions related to the staging or timing of development and the projected construction date for the municipal infrastructure.
Past Annual Reports
Last edited: November 15, 2019