2011 Municipal Study - City of Brantford

Municipal Study 2011Taxes ReceivableEvery year, a percentage of property owners is unable to pay property taxes. If this percentageincreases over time, it may indicate an overall decline in the municipality’s economic health.Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollectedproperty taxes increases, the municipality should try to identify the causes and devise actionstrategies. As shown in the graph, there is a significant range by geographic area.2010 Taxes Receivable as a % of Taxes LeviedTotal survey averageSECTION 4: Revenue & Expenditure Analysis & MPMPsNet Municipal Levy per CapitaThis analysis does not indicate value for money or the effectiveness in meeting communityobjectives. Net municipal expenditures per capita may vary as a result of:• Different service levels• Different assessment composition• Variations in the types of services• Varying demand for services• Different methods of providing services• Locational factors• User fee policies• Demographic differences• Age of infrastructure• Socio-economic differences• What is being collected from rates as opposed toproperty taxes• Urban/rural composition differencesExecutive Summary6