HomeMy WebLinkAboutCS 02/00ss
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���� REPORT TO COUNCIL
FROM: Gillis A. Puterson DATE: January 18, 2000
llirector, Cocporate Services & Treasurer
REPORT NUMBER: CS 02-00
SUBIECT:
2000 Intcrim Lcvy and Intcrim Tax Installmcnt Duc Dates
RECOMMENDAT[ON:
It is recommcnd that:
1. an intcrim Icvy bc adopted far 2000 for all of Ihc rcalty property classes;
2, the intcrim Icvy installmcnt due dates bc Fcbruary 25 and April 2G, ^_D00;
3. the Dircctor, Corporate Scrviccs & Treasurer be authorized to mukc any changes or
undcrtake nny actions nccessary, including altering duc datcs, in order to cnsure tfie tax
billing process is compictcd;
4. thc uttachcd by-law, pro��iding for thc imposilion of thc laxes, bc rcad threc times and
approvcd by Council; anJ,
5. Ihc appropriatc Cily of Pickcring officials bc authoriud to takc thc neccssary actions
to givc cffcct thcrclo.
ORIGIN:
Direclor, Corporate Services & Trcasurcr
AUTHORITY:
P+tunicipal Act, R.S.O. 1990 as amendcd, Scction 370(1)
FINANCIAL [MPLICATIONS:
Adoption of the recommendations and passing the by-law will allow staff of thc Finance
Department to bill the 2000 interim Icvy to all properties. Passing of thc by-luw will assist the
City of Pickering to meet its fir.ancial obligntions and reJuce any borrowing costs.
EXECUTIVE SUMMARY:
Ench ycar, prior to the adoption of the estimates for the ycur, Council nuthorizes the adoption of
un interim levy. This levy mey not excced 50 per cent of the nmount that would bc rniscd by
applying thc tax rate tor nU purposes for thc preceding yeau Residential phase-in ndjustmcnts
will 6o rellected in both the interim and finel tnx bills, The tux Ievy ruiscs funds thnt arc used
far the continuing operations of the Ciry, Region nnd thc School Hourcls.
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Report to Council CS 02-00
Subject: 2000 Intorim Lcvy and Interim Tax Instnllment Due Dntcs
HACKGROUND:
Datc: January 18, 2000
Page 2
Thc 2000 residential interim tnx bill consists of two components - 50% of lazt yeazs taxes and
50% of tha estimnted 2000 residentiul phase-in adjustment.(The RegJan ojDurhunr passed a hy-
(aw in 1998, m phase-in assessment relaled increases artd decreuses over u tGree yeur period.
Majority ojthe City ojPickering residen�s were fi�lly pl�used-in by d�e end oj1999.)
The interim levy is applicable to u:l realty clazses and properties making payments in-lieu of
laxes. In 1999, the tax billing cycle for the industrial, commercial and multi-residential property
class consisted one due date (December I5, 1999) in contrast to the nortnal four due dates per
year. Tha introduction of Bill 79 und ils corresponding problems (attributable to the Province)
only allowed for one due date. Municipalities across Ontario voiced their concems to the
Provincial Government regarding the 1999 billing cycle. Tha Province made a commitment to
pass regulations to pertnit carly and timcly billing. On Dcccmbcr iG, 1999, thc Provincc of
Ontario issucd Ontario Regulalion G02l99 undcr thc Municipal Act, lhat providcs for thc Icgal
foundation to issue intcrim tax bills for the cappcd classcs for thosc municipalities that havc
adoptcd Division B under Bill 79. Under regulation G02/99, the inlcrim tax calculation is based
on 50% of last years taxes including the E3ill 79 capping adjustmcnt factor. A simple example is
presented bclow.
A commcrcial property is in a cappcd class that has a tax liability of $20,000, (assessment
times the tax rateJ
Thc property rcccivcd a 55,000 cvcdit (Bill 79 capping uJjustmcnt factor) and thcrcforc,
thc owncr only paid SI5,000.
Thc 2000 intcrim tax on this property is 50% of thc 1999 final adjustcd tax of $15,000
and thcrcforc, thc intcrim tax bill is 57,500.
Thc intcrim installmcnt duc Jalcs for 2000 are similar to Ihosc in placc sincc 197G.
ATTACHMENTS:
I. By-Law lo Establish thc 2000 lntcrim Installmcnt Duc Datcs
Prcpared By:
Stan Karwowski
Manager of Financc
GP:vw
Attachment
Approved / Endorsed By:
`.
illir�s A. Palcrson
Director, Corporate Scrvices & Trensurer
Recommended Cor thc consideration of Pickering
Ciry Council
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omas J. ' n Ch' Admin tivc O icc:
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Bcing a by-law for lhe collcclion of lnxcs anJ lu cslablish thc
inslallmcnt Juc Jatcs for lhc lnlerim Lcvy 2UUU.
WHIRCAS Scclion 370, subscction (I) oC,lhe Municipal Acl R.S.O. I)90, us umended, provides
that thc council of a local mwiicipalily may, bcforc II�c adoption of lhc cslinmles for Ihe ycar,
pass a by-luw Icvying a scpar:dc 'Pox Ralc, as spcci4cd in lhc by-law ou lhc asscssmcnt in cacl�
property cla�ss, in llic local municipalily ralablc for locul municipalily purposcs; anJ
WH[iRGAS Scction 370, subscction (3) o(Ilie Municipal Act R.S.O. 19I0, providcs lliat lhc Tax
Ratcs tu bc Icvicd unJcr subscclion (I) on a properly class must bc scl so lhal thu lotal amount
raiscJ, whcn Ihc'Pux Ralc is IcvicJ on lhc applicablc asscssmcnl, r.dablc for local muuicipality
purposes, does not excced 50 per cenl of the tulal amount raiscd for all purposes in the previous
ycar by thc Icvying of Tax Ratcs on all propertics lhal, in Il�c cureent yc,ir, arc in Ihe property
class; mid .
WHGRL'AS Scction 37U, subscctiou (4) of tlic Municipal Act R.S.O. 1990, proviJcs that if a by-
law is passcd undcr subseclion ( t) tlic Tax Rutc Icvicd undcr subscclion (1) shall be levicd on lhe
asscssmcnt accorJing lo Ihc asscssmcnt roll for taxalion in thc prcvious ycar as most rcccnlly
rcviscd; anJ
WHGRGAS Ihc'Puwn of I'ickcring passcJ by-law 5392/')8 implcmcnling lhc resiJcnlial phasc-
in for asscssmcnt rclalcJ incrcascs or dccrcascs fur Ilu residcntial pruperty cluss as dcicnnincd in
acwrdance willi Seciion 372 ( I) uf Uic Municip;il Acl It.5.0. 199U, ns amenJeJ und as adopted
by Ihc Itcgion of Diuham; ;md
WHl'sRI:AS lhc resiJallial phasc-in schcmc is lo bc implcmcntcd ovcr n llvcc ycar period
bcgiuning in 19J8 and tlial lhc 2000 resiJcnli;d inlcrim tax bill incluJc 50 per ccnl of thc
eslimalcd 200U residcntial phasain ifapplicablc; mid
WHGRCAS, Ihc I:cgiunal Municipality of Durham has passcd E3y-Law No.�l-99 :�dopting
Division U oCl'art :Ca11.2 of Ihc Municipal Acl; aud
WHGRCAS pursuant to Onlario Rcguladion G02/')) madc wtticr thc Municipal Acl, scls out Ihc
ndcs for inlcrim Icvics in Division I3 municipalilics; and
1VHGRGAS it is dcemcd cxpcdicnt at this limc to fix �hc an�ount and duc dalcs for thc paNncnt
oC installments of lhc 200U inlcrim laxcs for residcntial/fnmi, farmlanJs, pipclincs, managcd
foresls :md for pay�ncnls in licu of t:uccs.
NOW TFIERGFOItG, THB COUNCIL Or TflP. CORPORATION OF Tl�li CITY OF
PICKEI2ING 1IBRIiUY GNACTS AS �OLLOWS:
In thc year 2000, tl�c intcrim Tax Rate, shall bc 50% of lhe final taxcs as ducribcd undcr
Schcdule A, By-Law 5577/99 nnd nrc due and pnyablc in lwo installmcnts on tlic 25th day of
Fcbruary, 2000 ancl on the 2Gtli day of April, 2000.
1. (u) Deforo thc aJoption of the eslimales for 2000, thcre sl�all be Icvicd av lexcs on thc
nssessmcnt of ull propertics includipg Paymcnts in Licu of 7'�ixcs in thc Cily of Pickcring
rnUiblc for numicipnlity purposcs acconling to dic assessmcnt roll ns most rcccntly
, roviseJ bcforc lhis by-law is enacicd for tnxulion in 2000 , in amowits culculntcd by the
Tmasurcr. ,
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(b) I�or residcnlinl propertics eligible for Ihc 2000 phnsc-in aJjuslmcnl of nn asacssment
��laled incrcasc or Jecrc;�.se in taxes, 50 per ccnt of the lolnl cstinmlecl 2000 phasc-in
ndjuslmcnt ahull bc includcd on lhe inlcrim tnx levy.
(c) I�or conmicn:ial, iuduslrial nnJ mulli•rcsidcnlinl rcally clnss properties, the 2000 intcrim
laxcs shall bc cnlcul.itcJ av prescribcd undcr Ontario licgulnliun G02/9') oClhc Municipal
Act.
2. 7'nxcs shall bc p�yablc lo lhe Trcasurcr, City of Pickcring.
3. Whcn not in dcfault, thc paymcnt of tnxes, or any installmcnt tliercof, may also be maJe at
any financial instilution permilled by the Municipal Act, R.S.O. 1990, c. M.45, as
� ameuded, as dcsignalcd by Ihe Treasurec
, 4. The Trcas�vcr or 7'ax Collcctor may mail, or cause to be mailcd, nll nolices oC la�ces
roquired in accordaucc witl� tlic provisions of thc Municipal Acl, IZ.S.O. 1990, c. M.45, as
ameuded, to Ihc �iddress of tlic residencc or placc of busincss of lhc person Inxed pursuant
to Uiis by-law. Nolices will not be mailcJ to lenunis. Il is thc responsibility of lhe person
laxcd lo notil'y and collcct luxcs from tenants or othcr persons.
5. Thc Trcasurcr or thc Tax C'ollcclor shall be anJ lhcy nrc lurcby null�orizcd lo acccpl part
paymenl Gom limc lo limc on account uf any taxcs duc, und lo give a reccipl for such parl
payiucnt pro�•idcd th:d acccplancc oC any such part paymcnt Jocs not afCccl the collcction
of nny perccnl:igc chargc imposcd or collcelablc unJcr Section 3)9, Subscction (3) of thc
Municipal Art R.S.O. 17'l0, in respcet lo non•parncnt of any laxcs or any .lass of taxcs or
of any instalhncnl Uicrcuf.
G. 7'hc Trcasurcr-Collcclor is hcrcby aulhuri•r.cJ lo prcparc and givc ohc scparale tax notice
fur thc collcclion of 20U0 taxcs, unc noticc bcing an IN'PERIM noticc, with two
instnllmcnts, us firlluws:
IN'I'[iRIM'I'ax Nuticc
- duc dalc uf thc first installmcnt �cbruary 25, 200U
- duc J:dc of thc seconJ inslallmcnt April 2G, 20U0; or cithcr date adjuslcd
by Ilic I)ircctor, Corporatc Scrvices & Trcnsurcr
7. Exccpl in Ihc casc of taxcs payablc wiJcr Scclion 3J and 34 of thc Asscsstncnl Act, R.S.O.
1990, c.A31, :�s amcndcJ, Qie perecnlage charge as a pcnally fur non-payment of lnxes and
monics payablc ns laxcs shall bc aJdcd to cvcry tax or asscssmcnt, rcnl ur rntc of any
instnllmcnt or parl thcrwf rcmaining unpaiJ on lhc first day of dcfnult nnd on the firsl duy
oC each culcn�lar monlh thcrcaIler in which such defaull conlinucs but not aller Dccember
31 of q�c ycar in which lhc taxcs bccontc payablc, and it shall be llic duly of a Tax
Collcclor, immcdiatcly lo cullcct al oncc, by dislress or othenvisc widcr tho provisions oC
thc applicablc stutulcs all such taxcs, assessmcnls, rcnts, ratcs or installmcnts or parts
qicrcoC as sh:dl not liavc becn paid on or bcCorc the scveral datcs namcJ as aforesaid,
logclhcr will� Ihe soid perccntage charges as lhcy arc incurred.
8. In respcct of laecs payablc undcr 5cclions J3 nnd 34 of thc Asscssmcnt Act, R.S.O. 1990,
c.A.31, as mnended, thc percentage cliargc i�nposcd us a pcnalty f�r non-puyment af taxcs
a�id monics p�iyablc as luxcs shull bc adJeJ to every nmount of lases so pny�ible rcmaining
unpaid on the first day allcr lwentyone days from the Jate of mailing by the Trcasurer or n
T:uc Colleclor of s� demand for payment Ihercof and on the first day of eacl� cnlendar monUi
thcrea(ler in which dcfuult continucs but not nller Deccmber 31 of the ycar in wliicli thc
taxes becomc payablc; und it shull bc tl�c duty of n Tnx Colleclor immcdiately aftcr thc
expiralion of llic said lwcnly-onc dnys to coll��ct at oncc by dislress or othcnvisc undcr thc
provisions oC thc upplicublc alatutcs, all such luxcs as sliall nol havc becn paid on or bcforo
Ihc cxpirnlion of lhc said lwcuty-onc day period, togethcr with lhc suid percentagc chnrgcs
aa thcynrc incurrcJ.
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9. Nolhing hcrciu contnineJ sliull prcvent thc'i'ax Collcctor ftom procc:,�;��g nt an�� time with
tho collection of nny rntc, twt or nssessmenl, or any purt lhercof, in acwrduncc wiUi Ihe
provisions of thc stututcs nn� byInws govcming thc collccdon oClaxes.
10. Wherc tcnw�ls of Inn�owncd by thc Crown or in which Uic Crown lias an intcreat erc liable
for thc paymcnl of ��cs anJ whcrc any such lcnunl has bccn cmploycd cifhcr within or
oulside lhe municipalily by lhe same cmploycr for not lcss lha�i lhirty days, such employer
shall pay over lo thc Trcasurcr or Tax Colicctor on dcmnnd oul of uny wogcs, salary or
od�er remuncr.ilion duc lo such cmploycc, q�c mnount then payablc for luxes undcr lhis by-
law und such pnynnent shall relieve thc empioyer from any liubiliry to A�e cmployec for thc
amount so paid.
l 1. If nny sectian or portion oC this By-Luw is found by u court of compctent jurisdiction to be
invalid, il is Ihc intcnl of Council for llic Corporntion of thc Cily of Pickcring thal all
remaining scclions and portions of qiis By-Luw continuc in forcc and cfPcct.
12. Thal lhis by-law is to comc into effcct on thc 1 sl day of January, 2000.
BY-LAW rcaJ n ftrst, sccond und third timc and finally passcd this day of lanuary Z000.
Wayne Artliurs, Muyor
I3nicc 7'uylor, Clcrk
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