HomeMy WebLinkAboutFIN 05-13From: Paul Bigioni
Director, Corporate Services & City Solicitor
Report to
Executive Committee
Report Number: FIN 05 -13
Date: May 13, 2013
Subject: 2013 Tax Rates and Final Tax Due Dates for All Realty Tax Classes
Except for Commercial, Industrial & Multi- Residential Realty Classes
Recommendation:
That Report FIN 05 -13 of the Director, Corporate Services & City Solicitor
regarding the 2013 tax rates be received;
2. That the 2013 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 27, 2013 and September
27, 2013 excluding the industrial, multi - residential and commercial realty tax
classes;
4. That the attached By -law be approved;
5. That the (Acting) 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,
6. 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
2013 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.
Financial Implications: Adoption of the recommendations and passing the By -law will
allow staff of the Corporate Services Department to bill the Final 2013 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.
Report FIN 05 -13
May 13, 2013
Page 2
Discussion: The 2013 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.
City's Net Tax Levy and Tax Rate Increase
The City's 2013 budget provided for an average property tax increase of 3.75% and was
adopted by Council through Corporate Services Report FIN 03 -13. The 2013 Council
approved budget levy of $49,529,226 plus assessment growth of $758,115 translates
into the total property tax levy of $50,287,341. The Region's tax increase for Pickering
was 2.35% and the School Board increase is estimated to be zero, resulting in a total
average increase of approximately 2.35 %.
Tax Due Date Instalments
Recommendation 3 provides for the due dates for the payment of residential taxes
being June 27, 2012 and September 27, 2012. The table below lists the tax instalment
due dates for the last three years.
Year
Vt Instalment
2 nd Instalment
2013
June 27, 2013
September 27, 2013
2012
June 27, 2012
September 27, 2012
2011
June 29, 2011
September 29, 2011
2010
June 28, 2010
September 28, 2010
Reassessment
This is the first year of the Province's four year reassessment cycle. Assessment -
related increases are phased in over four years and assessment - related decreases are
implemented immediately. The City does not receive any additional revenue as a result
of reassessment. The corresponding property tax rates are adjusted for the increase in
reassessment values to create an overall property tax neutral position on a total
property class basis. In other words, the City does not raise additional taxation revenue
due to reassessment.
The impact on the individual homeowner is based on their specific reassessment
increase, relative to the City -wide average of 3.16 %. On an individual level, most
residential property owners will experience a- tax change either above or below the
Report FIN 05 -13
May 13, 2013
Page 3
3.75% City levy increase, depending if they are above or below the City -wide
reassessment average.
There are also assessment related tax shifts for the Region and Education. These
impacts will be based on the average reassessment increases on a Region -wide basis
and for Education on a Province -wide basis.
Reassessment
Increase
Assessment Related
Impact on Taxes
Below 3.16%
Decrease
Equals 3.16%
No Impact
Above 3.16%
Increase
Communication Strategy
In addition to mailing the tax bills, the City will advertise the tax instalment due dates on
the City's webpage arid in the Pickering News Advertiser 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 that 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 27, 2013.
Changes to the Billing Schedule
Recommendation 5 will allow the (Acting) 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.
Attachments:
By -law to Establish the 2013 Tax Rates and Final Instalment Due Dates for All
Realty Classes Except Non - Residential
Report FIN 05 -13
Prepared By:
Approved /Endorsed By:
May 13, 2013
Page 4
Donna DeLong Stan Karwowski
Supervisor, Tax ion (Acting) Division Head, Finance & Treasurer
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Paul Bigioni
Director, Corporat ervi es & City Solicitor
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Recommended for the consideration
of PickeringCit Counci
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Tony Prevedel, P.Eng.
Chief Administrative Officer
ATTACHMENT #_ I TO REPORT #�o, s13
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 2013 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. 0. 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 rateable 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. 09 -2013 to
establish tax ratios, and By -law 07 -2013 to adopt estimates of all sums required by The
Regional Municipality of Durham for the Durham Region Transit Commission, and By-
law 06 -2013 to set and levy rates of taxation for Regional Solid Waste Management,
and By -law No. 08 -2013 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 2013 education tax rates for the
realty classes; and,
Whereas sub section 342(2) of the Municipal Act, 2001, S. 0. 2001, c25, as amended,
permits the issuance of separate tax bills for separate classes of real property for 2013;
and,
Whereas an interim levy was made by the Council of The Corporation of the City of
Pickering (pursuant to By -law No. 7261/13 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:
For the year 2013, The Corporation of the City of Pickering (the "City ") on
February 25, 2013, approved Council Report FIN 03 -13 and corresponding
schedules and attachments as presented, resulting in a taxation levy of
$50,287,341.
By -law No. Page 2
2. For the year 2013, 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 2013.
4. The Tax Levy due dates for the Final Billing be June 27, 2013 and September
27, 2013 for all classes excluding the non - residential tax classes (commercial,
industrial and multi - residential).
5. 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.
6. This By -law comes into force on the date of its final passing.
By -law read a first, second and third time and finally passed this 21st day of May 2013.
David Ryan, Mayor
Debbie Shields, Clerk
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