HomeMy WebLinkAboutFIN 11-15 City 00 Report to
FA5 Executive Committee
PICKERING
Report Number: FIN 11-15
Date: May 11, 2015
From: Paul Bigioni
Director, Corporate Services & City Solicitor
Subject: 2015 Tax Rates and Final Tax Due Dates for all Realty Tax Classes,
Except for Commercial, Industrial.and Multi-Residential Realty Classes
Recommendation:
1. That Report FIN 11-15 of the Director, Corporate Services & City Solicitor
regarding the 2015 tax rates be received;
2. That the 2015 tax rates for the City of Pickering be approved as contained in
Schedule A of the By-law attached hereto;
3. That the tax levy due dates for the Final Billing be June 25, 2015 and September
25, 2015 excluding the industrial, multi-residential and commercial realty tax
classes;
4. That for the year 2015, the City shall levy upon designated Universities and
Colleges an annual tax at the prescribed amount for each full-time student
enrolled in the University or College, as determined by the Minister of Training,
Colleges and Universities, payable on or after July 1St ;
5. That the attached By-law be approved;
6. That the Division Head, Finance &Treasurer be authorized to make any changes
or undertake any actions necessary to comply with Provincial regulations including
altering due dates or final tax rates to ensure that the property tax billing process
is completed; and,
7. That the appropriate City of Pickering officials be authorized to take the necessary
actions to give effect thereto.
Executive Summary: Adoption of the above Recommendations and the attached
By-law provides for the approval of tax-rates required to raise the levy approved in the
2015 Current Budget of the City of Pickering and to levy taxes for School Boards and for
the Region of Durham. This is for all realty tax classes except for commercial, industrial
and multi-residential which will be dealt with later this year.
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FIN 11-15 May 11, 2015
Subject: 2015 Tax Rates and Final Tax Due Dates for all Realty Tax Classes, Page 2
Except for Commercial, Industrial and Multi-Residential Realty Classes
Financial Implications: Adoption of the recommendations and passing the By-law
will allow staff of the Finance Division to bill the Final 2015 levy for all properties except
for the industrial, commercial and multi-residential tax classes which will be dealt with
later this year. Passing of the by-law will assist the City of Pickering to meet its financial •
obligations and reduce any borrowing costs. This levy also raises taxes for the Region of
Durham and the School Boards.
Discussion: The 2015 final tax billing process will consist of two separate
components:
1. Residential and residential-related (farm, managed forest) properties; and,
2. Commercial, industrial and multi-residential realty classes.
Later this year, a report will be presented to Council asking for Council's approval to bill
the non-residential tax classes. The non-residential tax classes are subject to tax
capping and Pickering's staff, in conjunction with the other lower tier municipal tax staff
and the Region's finance staff, will be working on the tax capping calculations during the
next few months.
Implementation of New Property Tax System
On May 1st, the City implemented its new property tax system. The new system will
accommodate the planned population growth of Seaton (60,000) and downtown
intensification (8,500). The new property tax system offers greater functionality and
capacity and should automate many previously manual processes, creating additional
processing capacity.
Taxation staffing resources are applied to maintain the existing property tax system and
service levels/collections in an environment where staffing levels have been frozen for
over 16 years and the property tax"customer" database has increased by over 14.5%
during this same period. (Taxation staff have over 10,000 direct customer contacts per
year (phone and counter). The City currently offers two Pre-Authorized Payment Plans
or (PAP): 11 month and due date. Effective, June 1St, the City will be offering two new
PAP programs and changing the 11 month program to a 12 month program. The PAP
plan changes are a result of numerous request from Pickering residents. On a daily
basis, taxation staff receive queries regarding a 12 month PAP program. The proposed
new PAP changes are: move to a 12 month plan, introduce amid-month PAP and add a
PAP date that more closely follows the date of government deposits (pension cheques).
With introduction of the new property tax system and its expected efficiencies, taxation
- staff believe that the PAP changes should be promoted and offered at the same time.
The advantage of this approach is that it avoids confusion. Currently, the City offers an
eleven month PAP program with funds being withdrawn on the first day of the month
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•
FIN 11-15 May 11, 2015
Subject: 2015 Tax Rates and Final Tax Due Dates for all Realty Tax Classes, Page 3
Except for Commercial, Industrial and Multi-Residential Realty Classes
from January 1st up to and including November 1st. The month of December was used
as an administrative "clean-up the paper work" month. With the new system, the amount
of"paper work clean up"will be reduced and therefore, the City can now offer a 12 month
PAP program.
Many individuals are paid on a semi-monthly basis. To accommodate this, Taxation staff
will now offer a mid-month PAP program with a withdrawal date of the 16th of each
month. This new program will make it more convenient for these individuals to join a
PAP. Many pensioners are paid on the first or second day of the month. Sometimes the
pension deposit may arrive a day or two late, especially if the recipient does not use a
major Canadian financial institution. Therefore, staff are introducing a PAP program with
a withdrawal date of the 8th of each month.
Every existing PAP account will automatically be transferred to the 12 month program.
The property taxpayer will have to contact taxation staff if they would like to participate in
the pension (8th day) or semimonthly plan. The PAP taxpayer will receive a special
brochure with their final property tax bill that will outline the various PAP options. These
new customer service initiatives should result in more individuals participating in the PAP
program. The new taxation system enables the City to set up a PAP plan for any day of
the month up to the 30th
City's Net Tax Levy and Tax Rate Increase
The City's 2015 budget provided for an average property tax increase of 3.79% and was
adopted by Council through Corporate Services Report FIN 07-15. The 2015 Council
approved budget levy of$55,336,613 plus assessment growth of$449,000 translates
into the total property tax levy of$55,785,613. The Region's tax increase for Pickering is
0.56% and the School Board increase is zero, resulting in a total average residential
increase of approximately 1.65%.
The property tax rates are calculated based on the respective municipality's budgets
(Pickering and Durham Region). The tax rate itself is defined under section 306 of the
Municipal Act and it is to be calculated to eight decimal points. The City's 2015
residential tax rate is the lowest of all of the Durham Lakeshore municipalities and
Pickering has had the lowest the tax rate for 18 years.
Tax Due Date Instalments
Recommendation 3 provides for the due dates for the payment of residential taxes being
June 25, 2015 and September 25, 2015. The table below lists the tax instalment due
dates for the last three years.
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FIN 11-15 May11, 2015
Subject: 2015 Tax Rates and Final,Tax Due Dates for all Realty Tax Classes, Page 4
Except for Commercial, Industrial and Multi-Residential Realty Classes
Year 1st Instalment 2nd Instalment
2015 June 25, 2015 September 25, 2015
2014 June 26, 2014 September 26, 2014
2013 June 27, 2013 September 27, 2013 •
2012 June 27, 2012 September 27, 2012
Communication Strategy
In addition to mailing the tax bills, the City will advertise the tax instalment due dates on
the City's webpage, the Pickering News Advertiser and any other communication'
channels as deemed appropriate, prior to each tax due date.
Other
Recommendations 2 and 3 provide for the levying of all tax rates on all classes of
property, except for the non-residential properties where the tax rates and the property
taxes will be billed at a later date, because the "claw back" percentages have not yet
been determined. Therefore, staff will bring a separate report to Council for the non-
residential billing in May or June. Staffs preliminary estimate for the final non-residential
due date is September 25, 2015.
Recommendation 4 provides for the levying of an annual tax for institutions designated
under section 323 of the Municipal Act. In the fall of 2013, the Ministry of Training,
Colleges & Universities (MTCU) implemented a new enrolment system for colleges,
which resulted in Durham College of Applied Arts and Technology (CAAT) being reported
under the City of Pickering. Each year the Ministry of Municipal Affairs and Housing
(MMAH) provides a listing of institutions and their respective capacity figures as of
December 31st of the prior year. The Minister of Training, Colleges and Universities
prescribes the amount to be levied for each full-time student enrolled in the college. The
institution is billed directly, and levies are payable on or after July 1st each year. It is
estimated that the gross billing under recommendation 4 is approximately $9,750.
Changes to the Billing Schedule
Recommendation 5 will allow the Division Head, Finance &Treasurer some latitude,
limited by.Provincial legislation, in effecting whatever changes may be necessary in order
to ensure that the taxes are billed properly and in a timely fashion. Recommendation 5
will be used only if required to meet Provincial legislative requirements, such as the
requirements in subsection 343(1) of the Municipal Act that property owners must have
at least twenty-one days notice to pay their taxes. A further report to Council will be
prepared if there is any substantial change proposed to the billing of the final taxes.
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FIN 11-15 May 11, 2015.
Subject: 2015 Tax Rates and Final Tax Due Dates for all Realty Tax Classes, Page 5
Except for Commercial, Industrial and Multi-Residential Realty Classes
Attachments:
1. By-law to Establish the 2015 Tax Rates and Final Instalment Due Dates for All
Realty Classes Except Non-Residential
Prepared By: Approved / Endorsed By:
:\C'Lr U(01-crfr
Karen Uphoff Stan Karwowski
(Acting) Supervisor, Taxation Division d, Finance & Treasurer
Paul Big' i
Director C rp ate Services & City Solicitor
Recommended for the consideration
of Pickering City Council
Aptii/J1/ /
27, zoos
Tony Prevedel, P.Eng. •
Chief Administrative Officer
•
76
ATTACHMENT#, d TO REPORT#f'lhs )I-tS
The Corporation of the City of Pickering
By-law No.
Being a by-law to adopt the estimates of all sums required to be
raised by taxation for the year 2015 and to establish the Tax Rates
necessary to raise such sums and establish the final due dates for
the residential, pipeline, farm and managed forest realty tax
classes.
Whereas it is necessary for the Council of The Corporation of the City of Pickering,
pursuant to the Municipal Act, 2001, S.O. 2001, c25, as amended, to pass a By-law to
levy a separate tax rate on the assessment in each property class; and,
Whereas the property classes have been prescribed by the Minister of Finance under the
Assessment Act, R.S.O. 1990, ch.A.31, as amended and its Regulations; and,
Whereas it is necessary for the Council of The Corporation of the City of Pickering,
pursuant to the Municipal Act, to levy on the whole ratable property according to the last
revised assessment roll for The Corporation of the City of Pickering the sums set forth for
various purposes in Schedule "A", for the current year; and,
Whereas the Regional Municipality of Durham has passed By-law No. 13-2015 to
establish tax ratios, and By-law.15-2015 to adopt estimates of all sums required by The
Regional Municipality of Durham for the Durham Region Transit Commission, and By-law
16-2015 to set and levy rates of taxation for Regional Solid Waste Management, and By-
law No. 14-2015 to set and levy rates of taxation for Regional General Purposes and set
tax rates on Area Municipalities; and,
Whereas the Province of Ontario has provided the 2015 education tax rates for the realty
classes; and,
Whereas sub section 342(2) of the Municipal Act, 2001, S.O. 2001, c25, as amended,
permits the issuance of separate tax bills for separate classes of real property for 2015;
and,
Whereas an interim levy was made by the Council of The Corporation of the City of
Pickering (pursuant to By-law No..7401/15 before the adoption of the estimates for the
current year);
Now therefore the Council of the Corporation of the City of Pickering hereby enacts as
follows:
1. For the year 2015, The Corporation of the City of Pickering (the "City") on March
23, 2015, approved Council Report FIN 07-15 and corresponding schedules and
attachments as presented, resulting in a taxation levy of$55,785,613.
•
•
77
By-law No. Page 2
2. For the year 2015, the City shall levy upon the Property Classes set out in
Schedule "A", the rates of taxation as set out in Schedule "A", for the City of
Pickering, the Region of Durham and for Education purposes on the current value
assessment as also set out in Schedule "A". Where applicable, taxes shall be
adjusted in accordance with Bill 140, as amended and its Regulations.
3. The levy provided for in Schedule "A" shall be reduced by the amount of the
interim levy for 2015.
4. The Tax Levy due dates for the Final Billing be June 25, 2015 and September 25,
2015 for all classes excluding the non-residential tax classes (commercial,
industrial and multi-residential).
5. The Treasurer is hearby authorized to accept twelve monthly electronic payments
commencing January 1st and ending December 1st inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
6. The Treasurer is hearby authorized to accept twelve monthly electronic payments
commencing January 8th and ending December 8th inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
7. The Treasurer is hearby authorized to accept twelve monthly electronic payments
commencing January 16th and ending December 16th inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
8. For the year 2015, the City shall levy upon designated Universities and Colleges
an annual tax at the prescribed amount for each full-time student enrolled in the
university or college, as determined by the Minister of Training, Colleges, and
Universities, payable on or after July 1st in accordance with section 343 of the
Municipal Act.
9. If any section or portion of this By-law or of Schedule "A" is found by a court of
competent jurisdiction to be invalid, it is the intent of Council for The Corporation
of the City of Pickering that all remaining sections and portions of this By-law and
of Schedules "A" continue in force and effect.
•
-10. This By-law comes into force on the date of its final passing.
78
By-law No. Page 3
By-law passed this 19th day of May 2015.
David Ryan, Mayor
Debbie Shields, City Clerk
•
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