HomeMy WebLinkAboutCS 13/000
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REPORT TO COUNCIL
FROM: Gillis A. Pnterson DATE: May 16, ?000
Dircctor, Corpornte Services & Treasurer
REPORT NUMBER: CS 13-00
SUBJEGT: 2000 Tnx Rates for all Classcs of Property
RECOMMENDATION:
That it is rccommendcd ihnt report CS 13-00 of tlie Dircctor, Corporate Services & Treasurer be
received For information und that:
1) the 2000 tax rates for the City of Pickering be upproved as contained in Schedule A to By-
luw No. 5683/00 attached hercto;
2) the attnched By-law No. 5683/00, providing for the imposition of the tax rates approved
under Recommendntion l above, bc rcaJ thrcc timcs and approved;
3) the Dircctor oF Corporstc Scrvices & Trcasurcr bc aWhorizcd to makc any changcs or
undenakc uny nctions ncccssary, including allering due dutes, in order to ensurc the tux
billing proccss is completcd; und
4) the uppropriatc sluff of thc City of Pickcring bc given uuthorily lo givc c(fcct thcreto.
ORIGIN:
Director, Corporale Services & Trcasurcr
AUTHORITY:
The Municipal Act, R.S.O. 1990, us amenJed, and Regulations
The Assessment Act, R.S.O. 1990, as amended, and Regulations
'fhe Education Act, R.S.O. 1990, as nmended, and Regulntions
FINANCIAL IMPLICATIONS:
Not Applicable
EXECUTIVE SUMMARY;
Adoption of thc above rccommendations nnd the attached ByInw provides for the levying of tux
ratcs required to rnise thc levy npproved in the 2000 Current Budget of the City of Pickering and
to levy tax rntes for education nnd for the Rcgion of Durham.
BACKC3ROUND:
The 2000 finnl tnx billing pmcess will consist of two sepnrate components:
' $ Q Report to Council CS 13-00 Date: May 16, 2000
Subjcet; 2000 Cluss Rntes for All Classes af Property Page 2
1. rosidentiul properties; nnd,
2. commercinl, industrinl nnd multi-residentinl reulty classes affected by Bill 79.
Resfdential & Pavment-in-Lieu (PI[S)
On Ma�+ch 6, 2000, Council approved Repoct CS 07-00 (Revised) of the Dircctor of Corporate
Services & Trensurer thut provided for, nmongst other things, a zero per cent change in the 2000
property twces for the "City portion" of the property tax bili. Council ulso estnbiished June 28
and September 27, 2000 as the finai tux billing due dntes for nll propenies except for thosc realty
tax clusses affected by Bill 79 (capping legislation uffecting the industrial, commercinl and multi-
residentiai reulty classes). Properties thnt make paymcnts in lieu of taxes (PILs) will havc the
same due date ns the residential tax class.
At the time the budget wns being prepured, there wns speculation that the Province may adjust
downward the education iwc mte for residential properties as they nnnounced in their 1999
budget. ('fhe 1999 Provincial budget stated that the Province is committed to rcducing the
residential education tax rute by 20"k over the next few years. In 1999, the education tax rate
wus reduced by 10�f,.) Thercforc, u tnx levy by-law was nol presenlcd to Council when the
budget was adopted on March 6. The rccently announced 2000 Provinciai Budget did not
include a rcduction for residentiai cducation taxcs.
Recommendntions t and 2 provide for thc levying of all tux ratcs on nll classes of property even
though properties affected by Bill 79 will bc billcd at a latcr datc becausc the claw back
percentnges have not yct been determincd. (Staff havc rcccivcd advicc thut thc Bill 79 claw back
percentages should be includcd in ihc billing by law.) As in previous years, thc amount of the
interim levy for each propcny will bc dcducted from thc total 2000 property taxes to detcrtninc
the ftnal umount owing.
enernl
Recommendation 3 will allow the Dircclor of Corpomte Services & Trcasurer some latitude,
limited by Provincial Icgislation, in cffecting whatcver may bc neccssary in orJcr to ensurc the
taxes urc billcd properly and in a timcly fashion.
The Province has introduced a"new wrinklc" bcforc the final residential tsix bills can bc issucd.
Apparently, the Minister of Finance has prcscnbed "cenain information" that must nccompany
the final tax bills. At the time of writinp }�t is rcport, staff due not know what the rcquircd
Provincinl infortnation will be. However, staff have provided space on the tax insen brochure to
uccommodnte the mandated Provincial rcquircment. Staff anticipate that the Province will bc
Intc in providing the rcquircd information nnd thercfore, have moved the June finnl duc date to
June 29, 2000. (June 30'^, is the due date for payment to the local schoal boards.) Thc extra one
duy provides a small safety cushion in ordcr to meet the Provincial government regulution that
tax bills must be mailed twenty-one days before a due dnte. However, should the Provincial
informaUon not be provlded to meet the foregoing printing nnd mulling qmetable, we wlll
be proceeding with our bllling process wtt6oul the requlred Provinc(al informatlon.
Therc hns been u slight decrcase in the 2000 tnu mtes in comparison to 1999 due to n small
decrease in the Region of Dufiam tax rate. The residential tax ratc for 1999 nnd 2000 is as
follows:
� 2000 han e
City of Pickcring .00354124 .00354124 0
Region of Durhum .00748166 .00738148 -1.34
Fducntion* � .44414� o
Totnl .Qjj1¢Z2Q •Q15�it1ZZ -o•�
• The Province is responsible for setting thc cducnlion tnx mte.
For a residence ussessed at $200,000 a taxpayer would save approximatcly S20 on their 2000
property tax bill. The dollur ullocntion among the various componenta is ns follows:
• Rep.�rt to Council CS 13-00 Date: May IG, 2000
Subject: 2000 Class Rntes for All Classes of Property pag� 3 $�
1999 Z000 �'o of Tolnl RQI 2000
CityofPickering $ 708.25 $ 708.25 23.5'
Region of Durham 1,496.33 1,476.30 49.0
Educution L28,00 g2g.pp 2�
Totul �,g��g � �
• For each residentiul tnx dollar raised in 2000, 23.5 cents gces to the City of Pickering.
For the second year in a row, the City of Pickering has frozen its tax rate. Pickering Council
continues its lendership role by having the lowest tnxes among the Durham Region lakeshore
communities. Pickering Council has increased tuxes only once in the lust eight years and thnt
inerease wns directly nttributable to Provincinl Downloading.
$2,500
$2,300
$2,100
$1,900
$1,700
$1,500
$1,300
$1,100
$900
$700
$500
CITY O� PICKERING
Tax Dollars Paid - Residen4lal Residence
1990 - 2000
rn rn rn rn o�'i rn m rn rn rn �
T r P" T r r r r T r N
New Sneed Buma for Caaned Pronerties
The eaisting 10-5-5 capping progrnm (implemented on Jauuary 1, 1999 fnr 1998 and expiring
on Decem6er 31, 2000) included newly constnicted properties. Properties thnt did not exist in
the bnse yeur of 1997 wcro inc(uded in the cnpping cnlculution by rcstating thcir nssessment as if
they existed in 1997, BIII 14 (More Tar Cuts for Jobs, Grutivth and Prosperiry Acl) pa¢sed on
December 14, 1999, lntroduced new complex rules for detertnining thc restuted nssessment vuluc
for these new properties whicli is detertnincd as the lessor of.
' 8 6 Report to Council CS 13-00 Date: Mny 16, 2000
Subject; 2000 Cless Rates for All Classes of Property Page 4
1. New conswction fnctor multiplied by the current value assessment, or
2. The uvernge of up to six comparnble properties in t;ie vicinity of the ncw property within
the municipality.
The Ontnrio Property Assessment Corpomtion (OPAC) is curtently working on finding the up to
six comparnbles for euch new property. OPAC stafF hnve indicated thnt tlic municip�lity should
have the property comparables by the end of May, The property compnrables could reducc the
vulue of the property on the frozen assessment listing nnd therefore hnvc a direct link an the
cnlculation of the clnw bnck percentnges. The new propecties rule changc and updates to the
Provincial property ussessment datnbase will probubly lead to n delay in issuing the final Bill 79
tax bilis.
In 1999, there was only one instaliment date (December 15) applicnble for the 1999 tnxes owing,
for the Bill 79 realry tax classes. As members of Council are aware, the 20o0 interim due dates
of February 25 and Aprii 26 included the Bill 79 tux classes. The curtent "guesstimate" fur a
finnl billing due date for thc Bill 79 realty classes may be the end of August or September. A
report will be prcparcd forCouncii as soon as the claw back percentuges have been finalized.
ATTACHMENTS:
1. 2000 Tax Rate ByL,nw
Preparcd By: Approved / EndorseJ By:
�
Stan Kunvowski
Mannger of Finance
GP:vw
Attnchment
Rccommended for the consideration of I
City Councii
.�
_ � M u�
ng
� �y . , . �
V
Giilis A. Putcrson
Dircctor, Carporntc Scrviccs & Treasurer
i�
ATTACHMENT #.�TO itEPAtITNS�l3 "°O
87
M.1• ••i�•; y�► �• ),I' ly •' L'`�►�-
• 1�I
Being a by-law to adopt the estimates of nll sums required to be
raised by taxaUon for thc year 2000 und to estublish thc Tnx Rntes
necessnry to raise such sums.
WHEREAS it is necessary for the Council oF Thc Co�pomdon of the City of Pickering,
pursuant to the Municipal Act, R.S.O. 1990, ch.M.45, as umended, to pass u bylaw to
levy a separate tax rate on the asscssment in ench propeny class; and,
WHEREAS thc propeAy clnsses have been prescribed by the Minister of Finance undcr
the Asscssment Act, R.S.O. 1990, ch.A.31, as umended nnd its Regulations; nnd,
WHEREAS it is necessary for the Council of The Corporation of the Ciry of Pickering,
pursunnt to the Municipul Act, to Icvy on thc wholc rutablc property according to the last
revised assessment roll for The Corporntion of lhe Ciry of Pickering the sums set forth
for vurious purposes in Schedule "A", (or thc curtent year; und,
WHEREAS thc Regional Municipality of Durhum has passcd By-Inw No. 30-2000 to
adopt esdmatcs of all sums rcquired by Thc Regional Municipality of Durhum for the
pu�poscs of the Regional Corporadon anJ By-laws No. 31-2000 and No. 32-2000 to
provide u Icvy and sct lax ratcs on Arca Municipniitics; nnd,
WHEREAS the Regional Municipality of Dufiam has providcd the 2000 educntion tax
rntes fer the vnrious realty classes; and,
WFIEREAS the Regionnl Municipality of Durham has passed By-luw No. 71-98 to direct
the Council o( thc City of Pickcring to phasc-in nssessmcnt rciated incrcnses or dccrenses
for the residential property cluss determined in accordance with Section 372 (1) of 1he
Municipal Act, R.S.O. 1990, as umcndcd; unJ,
WHEREAS sub section 392(4) nnd (5) oF the Municipal Act, as amendcJ, permits the
issuance of separate taa bills for separ�te clnsses of real property for 2000; and,
WHEREAS an interim levy was madc by the Counc�l of The CorporoUon of the City of
Pickcring (pursunnt to By-law No. 5610/00) before the adoption of thc cstimatcs for the
current yenr.
NOW THEREFORE THE COUNCIL OP THE CORPORATION OP THE C[TY OF
PICKERING HEREBY ENACfS A3 FOLLOWS:
For the year 2000, The Corparudon of the City of Pickering (thc "City") shull
levy upon the PropeRy Classes set out in Schedule "A", the rntes of tuxndon as set
out in Schedule "A", for the City of Pickering, the Region of Durham end for
Educadon purposes on the current vnlue assessment as also set out in Schedule
��A�,
The levy provided for in Schedule "A" shall be reduced by the amount of thc
interim levy for 2000.
The Tax Levy due dntes for thc Finnl Hilling be Junc 29, 2000, and 5eptembcr
27, 2000 for all classca cxcluding roulty tnz classes affected by Bill 79 unless n
claea of propert3es ie excluded from the 10-5•5 cnpping culculations.
88
4. If any secdon or podlon of this By-law or of Schedule "A" is found by a court of
competent JurisdlcUon to bo invalid, it is the intent of Council for The Corporation of the
City of Pickedng thut ell nmaining sections nnd portions of this Bylaw nnd of Schedules
-"A" conUnua in force and effect.
5. This By-law comes inro force on the dale of i1s finel pasafng.
BY-LAW read u first, second and third time and itnnlly passed thia dny of June, 2000.
Wuyne Arthurs, Mayor
Bnicc Taylor, Clcrk
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