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					Instructions for Completion of Preliminary Assessment Schedule

(1) "Location", "From" and "To" describes the location of the undertaking service or work. The undertaking may be
described by the street or avenue name, by the legal description or a combination of both. The map accompanying the
local improvement report should verify the location descriptions. For example:

Location - XXX Avenue
From - YYY Street
To - ZZZ Street


Location - Street or Avenue Name
From - Lot XX, Block XX, Parcel 9999L, Street or Avenue Name
To - Lot YY, Block YY, Parcel 9999M, Street or Avenue Name

The “Side” column only applies to sidewalk and curbing undertaken as a local improvement. Only lands that abut the
side of the street that the work is constructed on shall be specially assessed. An exception to this is when the sidewalk
and curbing is on one side of the street, therefore both sides of the street would abut the undertaking. Council may by
bylaw specially assess both sides of the streets in this case. Refer to Section 23 of The Local Improvements Act for
further details.

(2) Column (a) "Estimated Total Cost" is the total of column (b) plus (c) for each described location. The formula in the
“Estimated Total Cost” column will automatically calculate from the values entered in columns (b) and (c).

(3) Column (b) "Estimated Municipal Share" is the share that council decides to contribute to the work because the
work benefits the entire municipality to some degree.

(4) Column (c) "Estimated Property Owners' Share" refers to the share that benefits the land directly including
municipally owned property.

(5) Column (d) "Number of Units of Assessment" refers to the number of units that are to be specially assessed.
Mostly commonly used are lineal metres of frontage.

(6) "Grand Total" adds columns (a), (b), (c) and (d) at the bottom of the schedule. These will be automatically calculated
from the values entered in these columns.

(7) “Basis for Assessment” refers to the bases used in levying special assessments. Section 19 of The Local
Improvements Act allows for the following bases:
• Lineal metres of frontage;
• Area of land;
• Per lot;
• Assessed value of lands;
• Per household;
• Or a combination of any two or more.

If more than one basis of determining special assessment is used then an explanation is required in the Local
Improvement Report.

(8) “Prepaid Rate” is obtained by dividing the grand total of column (d) into the grand total of column (c). The formula in
this field will automatically calculate the amount. The “prepaid rate” refers to the cost assessed against property owner
and is paid within a time period specified by council within the current taxation year.

"Interest Rate" – this is the interest rate to be charged when cost of the work is to be paid over a period of time. This
rate should be high enough to encourage prepayment but be reasonable, when compared to current interest rates.

"No. of Years" – this is the number of years that the instalments or annual payments are to be imposed on the lands to
be specially assessed. The number of years cannot exceed physical or functional lifetime of the work.

“Annual Rate” is the rate property owners pay if they choose to pay for the special assessment on an instalment basis.
This amount will be calculated automatically if you enter in the prepaid rate, interest rate and number of years of

(9) “Certified Lifetime of the Works” this refers to the physical or functional lifetime of the work.

(10) “Engineer” the schedule may be signed by an employee of the municipality or by a consulting firm that is under
contract by the municipality.
Description of Work/Service
                                                                             (a)                    (b)                          (c)                      (d)
              Location        Side           From   To                   Estimated              Estimated                    Estimated             Number of Units
                                                                         Total Cost           Municipal Share                Property               of Assessment
                                                                                                                               Share             (eg: # metres, #lots,
                                                                                                                                                  or assessed value)
Grand Total                                                                       $0.00                      $0.00                       $0.00                     0.00

Basis for Assessment:                                    Prepaid Rate               0.00
                                                         Interest Rate            0.00%
                                                            No. Years                  0
                                                          Annual Rate               0.00

                                                                                           Certified Lifetime of Work is ______ years.

                                                                                           Engineer ___________________________

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