City budget
Budget Day is Thursday, December 5
Each year, City Council looks over the Preliminary Financial Plan to decide which projects to fund and which ones to put on hold or cancel. Council then sets a budget that balances the community’s interest in maintaining existing levels of services, planning for infrastructure needs, and establishing a reasonable tax rate.
Look for the 2025 Financial Plan Preliminary Budget Volume coming November 27, 2024.
Council will deliberate on the 2025 preliminary budget at an all-day public meeting on Thursday, December 5, starting at 9 a.m. in Council Chambers. Stay informed:
The 2025 Financial Plan will be released in late November 2024.
In the meantime, take a look behind the City budget with this video:
Coming soon. More information about the 2025 Financial Plan will be available in late November.
Coming soon. More information about the 2025 Financial Plan will be available in late November.
Every year, City Council, the City Manager and City staff work together to develop an annual budget. The budget outlines how money that comes into the City should be spent to maintain and improve citizens’ quality of life. Unlike higher levels of government, the City and all municipal governments are legally required to maintain a balanced budget and are prohibited from running a deficit.
Learn more about the City's focus on smart spending and community investment with this video:
The budget cycle begins in the summer as Council and the City Manager determine funding priorities for the next year. Departments then submit capital and operating requests that are reviewed by the City Manager and Senior Leadership Team into the late fall. In December, Council deliberates on the preliminary budget, and in the spring, Council approves the final budget and sets the property tax rate.
The budget process, and the decisions that must be made on how to best lead the development of a safe, vibrant and sustainable city, are supported by the following plans:
- The 2040 Official Community Plan is Kelowna's strategic blueprint for growth and development over the next two decades. It outlines how the city will manage land use, housing, transportation, infrastructure, parks, economic development, and environmental sustainability to create a vibrant, inclusive, and sustainable community.
- The 20-year Servicing Plan outlines the City’s financing and infrastructure expenses to support the Official Community Plan.
- The 2030 Infrastructure Plan is the City’s strategic capital plan and sets the direction for infrastructure investment from now to 2030.
- The 10-year Capital Plan is used to support infrastructure investment decisions in the annual budget presented to Council for endorsement each year in December.
- Imagine Kelowna is a community-driven vision aimed at shaping the future of Kelowna into a thriving, inclusive, and sustainable city. It was created in 2018 with input from nearly 4,000 residents and continues to influence all other guiding documents.
- The 2023-2026 Council Priorities outline Council’s strategic focus areas to enhance the quality of life for residents. These priorities guide the city's planning and investment decisions, address both immediate community needs while planning for long-term growth and sustainability.
In 2024, the City of Kelowna introduced a more transparent way to budget called service-based budgeting. This innovative approach breaks down costs by service rather than department, allowing the City to organize spending by what matters to citizens rather than the structure of government. The budget is better able to show what our government does, how much it costs to deliver, and what trade-offs must happen if other services are prioritized.
In 2025, the budget combines operating and capital budgets together under each service area, offering a more complete picture of spending priorities. The budget also adopts a stronger cash flow budgeting approach to multi-year projects, better aligning revenues with expenses to reduce budget carryovers.
Transparency and accountability are at the core of our budget. The City has been awarded the Government Finance Officers Association’s Distinguished Budget Presentation Award 23 years in a row. The award recognizes budget documents that excel as a policy document, financial plan, operations guide, and communication tool.
Kelowna is one of the most fiscally responsible mid-sized cities in Canada, raising approximately three quarter of revenues from sources other than taxation. While our budget must respond to the challenges and opportunities each year, it also aims to balance setting a reasonable tax rate with delivering services expected by residents and businesses. As per the 2024 Citizen Survey, 86 per cent of residents say they’re satisfied with the overall quality of services provided by the City.
The City of Kelowna raises revenues through property taxes collected on homes and businesses. Taxes are calculated based on the assessed value of a property multiplied by the annual tax rate, and fund approximately 25 per cent of the City budget.
User fees and fines on City facilities, utilities and services are collected from residents and visitors. Charges are governed by City bylaws:
- Airport fees and advertising
- Recreation, parks and cultural services fees
- Memorial Park Cemetery fees
- Administrative fees and charges (e.g. government records, business licences, tax certificates)
- Utility fees and charges
- Fees collected from land developers (e.g. development cost charges)
The City’s resources and operations are separated into various funds. The use of these funds is restricted by the Community Charter and associated municipal bylaws.
- General fund is the City's largest fund and covers all municipal operations aside from the utilities and airport funds. This fund cannot be operated at a deficit.
- Water fund operates the water utility within specific areas of the City not served by water districts. Revenues within this fund, or prior years’ surplus, must be sufficient to cover all operating and capital costs of this utility on an annual basis.
- Wastewater fund carries out the capital construction, operation and maintenance of wastewater treatment including sewer mains, lift stations and treatment facilities. Revenues generated in this fund, or prior years’ surplus, must be sufficient to offset all operating and capital costs of this utility on an annual basis.
- Airport fund operates the Kelowna International Airport. Responsible for capital construction and ongoing administration, operation and maintenance. This fund is required to be self-sufficient so that revenues generated must offset all operating and capital expenditures.
- Land sales reserve fund holds sales proceeds from all properties disposed of by the City. Council may, by bylaw, use this fund to purchase land for general municipal or utility purposes.
- Parking reserve fund is used to purchase land for parking lots, develop on-street parking, and construct parking lots or parkades. The General Fund appropriates net revenues from the operations of parking lots, parkades and parking meters to this fund.
- Capital works, machinery and equipment reserve fund is used for the purchase of replacement equipment, retirement of capital debt, and replacement of cemetery property. Revenue for this reserve is provided from various sources within the General and Utilities funds.
- Deferred development cost charges are collected to provide funding for required expansion of roads, drainage works, water works, sewer works, parkland acquisition and wastewater treatment facilities resulting from new development. Funds collected may only be used for the specific purpose and in the specific area for which they were collected.
Maintenance of adequate levels of reserves and surplus continues to play a significant role in achieving a level of financial stability for Kelowna taxpayers. The City maintains Reserve Funds and General Reserves in order to protect the current and future financial viability of the municipality. Reserve Funds are statutory reserves that represent funds that have been put aside, or reserved, for specific purposes. General reserves are reserves that may be used for future operating or capital expenditures.
Reserves are regularly used to ensure that existing City equipment and infrastructure can be maintained and to ensure that unusual or unforeseen operating conditions can be met without the need for extraordinary tax increases.
The City of Kelowna actively pursues alternative revenue through grants. The City receives funds from the Federal and Provincial governments, research institutions, and other organizations. For example:
- In 2023, the City was successful in receiving grants valued at $68 million, which support the City in maintaining adequate levels of reserves, surplus and financial stability for Kelowna taxpayers. This amount more than tripled the grant value received in 2021.
- In 2017, the City received an unprecedented $44 million grant to support the City’s Integrated Water Project, which brought clean drinking water to approximately 2,000 households in Southeast Kelowna.
Grants are an example of all levels of government working together to continue adding critical infrastructure and programs to our community. Securing external funding sources supports Council and community priorities and positions the City as a leader in responsible fiscal management.
To provide the services its residents want, Kelowna has nurtured many partnerships with individuals, community groups and private-sector companies. The City of Kelowna has an award-winning, economically-innovative team of professionals who have launched a number of differing partnering projects to help provide community facilities, programs and services without increasing general taxation.
Major recreational/cultural facilities are budgeted with substantial emphasis on funding from public/private sector partnerships (P3), making the project more cost-effective. For example, Prospera Place and the Capital News Centre were funded through public/private partnerships, while the Kelowna Family Y is an example of a public/not-profit partnership.
The City of Kelowna benefits from access to capital financing from the Municipal Finance Authority of BC. With triple-A credit ratings, the Authority has the ability to attract capital investments and make funds available to local governments at interest rates that are the lowest in Canada for municipal issuers. Since the Authority's credit rating exceeds those of chartered banks, its rates of borrowing are below those offered by these banks.
The City has accessed low-rate loans to fund for several projects, including $40 million for the wastewater treatment and facility expansion and $29.5 million for the construction of the H2O Adventure + Fitness Centre.
Each year, we build a budget that balances setting a reasonable tax rate and delivering services expected by residents and businesses. Take a look inside previous years' budgets and read past Financial Plans.
Kelowna City Council approved the 2024 final budget at an all-day public meeting, on Monday, May 6 in Council Chambers. Residents can find a replay of the deliberations at kelowna.ca/council.
The 2024 Financial Plan was a paradigm shift from traditional budgeting to service-based budgeting, which organized by service area rather than departments and divisions. Essentially, a service-based budget shows exactly what our government does, how much it costs to deliver the service, and what the tradeoffs are if other services are prioritized.
Increased transparency, accountability, and fiscal agility are the pillars of this new budgeting process, which will result in effective action on the priorities of the community, even as they evolve and change. By presenting investments by service area, residents and council are able to gain a more holistic understanding of the outcomes, progress, and results achieved through funding.
For Council this approach means better transparency, reporting, and communication of where tax dollars and other revenue sources are being spent and for what outcome, while residents are provided with a more complete understanding of exactly what services the municipal government provides, how much it costs to deliver each service, and what the tradeoffs are if other services are prioritized.
The 2024 budget prioritizes:
- An investment in Community Safety through additional and enhanced resourcing for RCMP, Bylaw & Fire
- Addressing Homelessness head on through the renewal of the Journey Home Strategy as well as investments in Community Programing and Social Development
- Keeping Kelowna moving by investing in more transit infrastructure and prioritizing sustainable transportation and shared mobility
- A focus on impacts of climate change by investing in proactive ways to tackle wildfire and flood mitigation, and providing financial incentives to residents and businesses that participate in renewable and efficiency programs
- Improve how citizens do business with the city through Digital Transformation strategies that leverage technology to create more access and efficiency for residents and businesses
Based on the average value single-detached home in Kelowna, Council approved a $112 increase (or $9.33 per month) to property taxes. The 4.72 per cent increase includes the addition of the one per cent public safety levy, which was introduced and endorsed by Council in the 2024 Financial Plan.
Kelowna’s 2024 property tax increase remains well below the average increase being considered throughout the province . Unlike higher levels of government, the City has a legal obligation to not run a deficit. Maintaining its financial health is prioritized through a corporate priority of Active Financial Management. The 2024 Budget maintains the City’s commitment to keep the tax rate as low as possible by ensuring expenditures and revenues are closely aligned.
The total 2024 final budget is $854.9 million. Of that, the gross taxation demand is $191 million and accounts for approximately 22 per cent of the City's 2024 operating and capital costs. This is in-line with the City’s commitment to seeking own source revenues and partnerships to fund services, reducing the burden on taxpayers. Other revenue sources include reserves, grants, and income from user fees including those from self-funding business units such as, Kelowna International Airport, the City’s water and wastewater utilities and solid waste operations.
Public safety continues to be a top priority for the City and residents. In addition to new 2024 investments, which support public safety resources to keep up with pace and growth, this service area continues to be the City’s largest investment at approximately one third of the general operating budget.
To keep up with growth and development, the City is investing $20.2 million in transportation infrastructure projects, including $4.7 million in enhancing, maintaining, and expanding active transportation networks; $1 million to commence transportation upgrades in preparation of the redevelopment of the Parkinson Recreation Centre Park and $3.9 million for the rail trail to greenway expansion.
Key investments also include the commencement of some of the most ambitious capital and infrastructure projects to date, such as the Building a Stronger Kelowna suite of recreational facilities, which will see capital investments of over $14.3 million this coming year.
Council’s priority of addressing Homelessness will see creation of a new social services function with an investment of $700,000, while funding has also been approved to craft a comprehensive five-year housing strategy to create actionable activities to diversify housing forms for current and future residents.
To help combat the growing impacts of climate change, the approved 2024 Financial Plan will provide capital investments totaling $9 million to implement proactive initiatives to tackle wildfire and flood mitigation. An additional $400,000 will be used to introduce a new financial incentive program to residents and businesses that participate in renewable and efficiency programs.
Approved final budget targets citizen priorities
Kelowna City Council approved the 2023 final budget at an all-day public meeting, on Monday, April 24th in Council Chambers. Residents can find a replay of the deliberations at kelowna.ca/council.
Between 2016 and 2021, Kelowna’s population increased 13.5 per cent, making it the fastest growing city in B.C. with the third-fastest growing downtown in Canada. Based on the average home price for similar cities in B.C., Kelowna property taxes are expected to remain in the mid-range.
“The preliminary budget prioritizes financial prudence amid inflation pressures to keep the tax demand increase as low as possible,” said City Manager Doug Gilchrist. “Public feedback through engagement projects, the bi-annual citizen survey, daily correspondence to Mayor and Council and what we heard through the election – it all plays an integral part in prioritizing budget submissions.”
Overall, priorities in the 2023 preliminary budget focus on these key areas:
- Financial prudence amid inflation to keep the tax demand increase as low as possible
- Protecting existing infrastructure and planning for a city of the future
- Community safety to reduce risk, vulnerability and harm in the community
- Social wellness to address challenges related to homelessness and affordable housing
- Transportation, with a focus on active and alternative modes to help keep Kelowna moving, now and into the future
- Digital transformation to improve operational efficiency, safeguard information, and make doing business with the City faster and easier
Protecting Kelowna’s natural environment and addressing climate action through the reduction of greenhouse gas emissions.
The overall tax demand increase resulted in a $86.42 increase (or $7.20 per month) for a single-detached home in Kelowna with an average value determined by BC Assessment. The 3.78 per cent increase includes the introduction of a one per cent public safety levy, indexed to the greater of growth and inflation or one per cent of the previous years’ taxation demand.
The public safety levy will "provide a dedicated and predictable ongoing funding source for one of our highest community priorities and will allow for improved financial planning and forecasting for the future,” said Gilchrist.
The City generates approximately 75 per cent of the total annual revenue through sources other than yearly property taxation. The majority of revenue used to fund city operations comes from sources such as user fees and charges, reserves, surpluses and grants.
Learn about the priority asks, the challenges, and how the city budget affects your quality of life.
Kelowna Well Positioned for Growth and Stability
Kelowna City Council approved the final 2022 Financial Plan on Monday, April 25 where an overall tax demand increase of 3.94 per cent was set.
A 3.94 per cent increase translates to an additional $86.47 per year, or $7.20 a month, for the City portion on an average residential property tax bill in Kelowna. City taxes are only one portion of a property tax bill, which also includes other levies the City collects on behalf of the Province, the Regional District of Central Okanagan, Okanagan Library, and BC Assessment Authority.
“Our financial decisions are guided by a strong Imagine Kelowna vision, sound master plans and well-defined council priorities,” said City Manager Doug Gilchrist. “Resilient financial management, a robust development sector and extensive grant programs have helped us create stability and minimize the tax impact on our citizens amid the complex financial challenges facing local governments. The City will continue to advocate for a new financial relationship with the Province for more predictable and reliable funding in order to address increasing financial pressures.”
The City’s gross tax demand is $167.1 million. General municipal taxation in 2022 will account for approximately 25 per cent of the City’s operational revenues. Additional funding sources for the 2022 Financial plan include grants, reserves and user fees. In 2021, the City was awarded 16 grants with a total value of $20 million. This included, from the Government of Canada and the Province of BC, a $9-million Investing in Canada Infrastructure Environmental Quality Grant for the Kelowna septic system elimination and sewer connection project; a $3.2-million Strengthening Communities’ Services Program Grant for the City’s Outdoor Sheltering Strategy, and a $2.4-million Investing in Canada Infrastructure COVID-19 Resilience Infrastructure Grant for the Rutland to Okanagan Rail Trail Active Transportation Corridor.
In 2022, $35 million will be invested in water, wastewater and stormwater protection projects. An additional $31.1 million will be invested in parks and public spaces infrastructure projects. At 31% of the total budget, community safety represents the largest operating investment. With the addition of 17 public safety related positions, including 11 new RCMP officers for a proposed $2.7 million investment once annualized in 2024. Other priorities include advancing the City’s energy and environmental initiatives that address climate change with low-carbon initiatives, including continued investment in active transportation corridors, alternative modes of transportation, additional vehicle charging stations and GHG emissions software.
Each year, Council sets the taxation requirement after reviewing the Financial Plan to determine which projects to fund and which projects to defer or cancel, balancing the community’s interest in maintaining existing levels of services while planning for significant infrastructure needs.
“Investments we make today will set the foundation toward building a strong future for our rapidly growing community,” said Kevin Hughes, Manager, Corporate Financial Planning. “While we work on building a city of the future, we will also need to be flexible and nimble with our decision making to effectively navigate changing economic factors including rising inflation, interest rate pressures, labour shortages and supply chain challenges.”
Kelowna City Council approved the final 2021 Financial Plan on Monday, April 26. An overall tax demand increase of 4.04 per cent was set.
A 4.04 per cent increase means an $85 increase, or approximately $7 per month, for the City portion on an average residential property tax bill in Kelowna. City taxes are only one portion of a property tax bill, which also includes other amounts the City collects on behalf of the Province, the Regional District, school and library levies.
“The 2021 final budget promotes stability, ongoing responsible fiscal management and maintains continuity in providing the essential services that our residents expect from us while making sure we are well positioned for recovery and growth,” said Kevin Hughes, Manager, Corporate Financial Planning. “The projects and initiatives funded through the budget are a reflection of how we are taking action to advance the community’s Imagine Kelowna vision and deliver on Council’s priorities while we continue to navigate outcomes of the pandemic.”
The City’s gross tax demand budget is $157.7 million. General municipal taxation in 2021 will account for 28 per cent of the City’s total revenue. As a financially resourceful municipality, the City’s other revenue sources includes grants, reserves and user fees. In the 2020 Citizen Survey, 79 per cent of residents shared they receive good value for their municipal tax dollars and the majority, 91 per cent, say they are satisfied with the overall level and quality of services provided by the City.
The City received $7.9 million as a Safe Restart Grant from the federal and provincial government in 2020. “The pandemic has had a significant effect on revenues from gaming, development, not to mention on one of our most significant economic drivers, the Kelowna International Airport,” said Hughes. “As a result, we allocated much of the stimulus dollars received in 2020 to these areas; $2.5 million for 2020 and the remaining in 2021.”
The Kelowna Regional Transit System also received a Safe Restart Grant for $7.3 million in late 2020. The City’s portion of this grant is $5.9 million with the balance distributed amongst the regional transit partners. These funds will help cover the costs of lost revenue and additional expenses to improve safety and comfort for transit staff and customers.
Each year, Council sets the taxation requirement after reviewing the Financial Plan to determine which projects to fund and which projects to defer or cancel, balancing the community’s interest in maintaining existing levels of services while planning for significant infrastructure needs. This year, Council had the added challenge of considering the economic fallouts from the COVID-19 health crisis while adopting a budget that balances setting a reasonable tax rate and delivering services expected by residents and businesses.
For 19 years, the City has received the annual Distinguished Budget Presentation Award, and most recently for the 2020 Budget. Presented by the Government Finance Officers Association, the award recognizes the City’s achievement in meeting the highest principles of governmental budgeting. Residents will receive their property tax notices in late May. Property taxes are due by July 2 and there is a legislated, non-discretionary penalty of 10 per cent for late payments. Property owners are reminded that the Home Owner Grant program is now provided through the Province of BC. To apply for a retroactive or new grant visit www.gov.bc.ca/homeownergrant.
For more information, review the 2021 Financial Plan that includes Council's changes to Preliminary - volume 1 on Dec. 10, 2020, and the Carryover - volume 2 document reviewed and adopted by Council on March 22, 2021. Final budget was presented to Council for review/adoption on April 26, 2021.
On May 4, 2020, Council endorsed the 2020 final budget with an overall tax increase of 2.05 per cent. In recognition of the financial challenges presented to many residents as a result of the COVID-19 health crisis, the City is cutting the provisional tax rate increase in half, reducing it to 2.05 percent from 4.15 percent. Read our news release for more information on the tax increase cut.
The COVID-19 pandemic has created complex challenges for families, businesses and many other organizations in the community, including the City. The 2020 Financial Plan is one of several financial strategies being used by the City to help manage the impact of this pandemic. Through the final budget, we have re-aligned the 2020 Financial Plan to reduce the taxation demand to accommodate a significant loss of revenues, while still maintaining essential services and continued investment in important projects.
The 2020 final adjustments result in a tax decrease of 2.1 per cent from the Provisional Budget tax requirement of 4.15 per cent. A 2.05 per cent increase means an $43 increase, or $3.58 per month, for the City portion on an average single-detached home tax bill in Kelowna.
The 2020 budget continues to demonstrate the ways we’re taking action to advance the community’s Imagine Kelowna vision and deliver on Council’s priorities. The 2020 budget prioritizes:
- Improvements to public safety with $1.4 million in resources investments to start making a difference. These include the addition of 11 new RCMP officers and 14 civilian support staff.
- Building vibrant neighbourhoods by advancing park developments with a $22.3 million investment for parks acquisition, development and improvements. This includes funding from the new Parks Development Cost Charges program, which will see the acceleration of park developments residents have been anticipating, such as the Phase 1 of the Pandosy Waterfront Park.
- Bolstering economic resiliency by planning for a better Kelowna International Airport with the budget’s largest investment request: $67.3 million. The Airport plays an important role in our city and regional economy. As YLW is self-funded through user fees and charges, it has no taxation impact.
- Ensuring a socially responsible and inclusive community by investing to support programs and initiatives to continue to help address complex social issues. This includes $200,000 in funding to review housing for those with complex needs and for exploring optimization solutions of shelter services locations.
- Improving transportation alternatives with $11 million in transportation projects planned for 2020: the Lakeshore Road bridge over Bellevue Creek will be rehabilitated, the Ethel Street Active Transportation Corridor (ATC) will be extended to Raymer Road and construction of the Houghton ATC in Rutland will commence. Our $3.7 million annual road resurfacing program is also included.
- Demonstrating our commitment to environmental protection. We need to be proactive against the impacts of climate change. The budget includes $2.8 million in storm drainage upgrades and improvements and the addition of eight new electric vehicle charging stations downtown.
For more information, review the 2020 Financial Plan that includes Council's changes to Provisional - volume 1 on Dec. 12, 2019, and the Carryover - volume 2 document reviewed and adopted by Council on March 23, 2020. Final budget was presented to Council for review/adoption on May 4, 2020.
Kelowna City Council approved the final 2019 Financial Plan on April 29, 2019. An overall tax demand increase of 4.1 per cent was set, which includes revising the infrastructure levy to 2.27 per cent and 1.83 per cent for the municipal tax demand.
The combined 4.1 per cent increase means the owner of a single-family home with an average assessed value of $684,450 in Kelowna will pay $2,072 in municipal taxes, an annual increase of $81.49 (or $6.79 per month or $1.56 a week).
Twenty-one new budget requests are included in final budget for emergent issues and to address demonstrated needs in the community.
“New construction revenue netted out higher than initially estimated last December which enabled the reduction of the total taxation demand by 0.33 per cent from what Council initially approved at Provisional budget,” said George King, Financial Planning Manager. “This allowed us to look at ways to adjust the financial plan so that more could be contributed to offset our infrastructure deficit for the long-term sustainability and growth of our city, while still providing good value to residents for their tax dollars.”
In addition to urgently needed repairs such as the ramp heaters at Chapman Parkade and dredging at the Cook Road boat launch, Final Budget items also reflect ongoing commitments to addressing social issues and crime: two top-of-mind issues for citizens as noted in the most recent Citizen Survey.
Investments in safety include the addition of an RCMP officer to participate in the Kelowna Outreach and Support Table, bringing the total new officers added in 2019 to seven. Increased street lighting in the Agassiz Road area and more security services at City facilities, parks and public spaces will also be added.
A commitment to develop a social policy framework and to pilot a Lived Experience Peer Employment program will continue to help address the complexities of social issues. These build on earlier commitments made at Provisional Budget including land acquisition funding for affordable housing partnership opportunities.
The City’s net 2019 operating budget is $142.5 million. General municipal taxation accounts for 24 per cent of the City’s total revenue. In the most recent 2018 Citizen Survey, 79 per cent of residents said they receive good value for their taxes. As a financially resourceful municipality, the City’s other revenue sources includes grants, reserves and user fees.
Council sets the taxation requirement after reviewing the Financial Plan to determine which projects to fund and which projects to defer or cancel, balancing the community’s interest in maintaining existing levels of services while planning for significant infrastructure needs.
For 17 years, the City has received the annual Distinguished Budget Presentation Award, and most recently for the 2018 Budget. Presented by the Government Finance Officers Association, the award recognizes the City’s achievement in meeting the highest principles of governmental budgeting.
Residents will receive their property tax notices in late May. The bill also includes amounts for other taxing authorities, including the Province, the Regional District and the Library.
For more information, review the 2019 Financial Plan that includes Council's changes to Provisional - volume 1 on Dec. 13, 2018, and the Carryover - volume 2 document reviewed and adopted by Council on March 18, 2019. Final budget was presented to Council for review/adoption on April 29, 2019.
