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HomeMy WebLinkAboutCS 19-09 C&I 00 REPORT TO COUNCIL EIR I MN' Report Number: CS 19-09 Date: May 19, 2009 136 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: 2009 Tax Rates for all Classes of Property and Final Tax Due Dates for All Realty Tax Classes Except for Commercial, Industrial & Multi-Residential Realty Classes Recommendation: 1. That Report CS 19-09 of the Director, Corporate Services & Treasurer be received; 2. That the 2009 Residential 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 26, 2009 and September 28, 2009 excluding the industrial, multi-residential and commercial realty tax classes; 4. That the attached By-law providing for the imposition of the tax rates approved under Recommendation 1 above, be read three times and approved; 5. That the Director, Corporate Services & Treasurer be authorized to make any changes or undertake any actions necessary, including altering due dates, in order to ensure the tax billing process is completed; 6. That the Director, Corporate Services & Treasurer be authorized to make any changes to the final tax rates to comply with Provincial regulations; 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 2009 Current Budget of the City of Pickering and to levy taxes for School Boards and for the Region of Durham. Report CS 19-09 Date: May 19, 2009 Subject: 2009 Tax Rates and Final Tax Due Dates for All Page 2 Realty Tax Classes Except for Commercial, Industrial, 37 & Multi-Residential Realty Classes Financial Implications: Adoption of the recommendations and passing the By-law will allow staff of the Corporate Services Department to bill the Final 2009 levy for all properties except for the industrial, commercial and multi-residential tax classes. Passing of the by-law will assist the City of Pickering to meet its financial obligations and reduce any borrowing costs. Sustainability Implications: Passing the attached By-law will allow the City to obtain the funds required to maintain it's financial sustainability objectives. Background: The 2009 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 Lew and Tax Rate Increase The 2009 budgetary increase of 3.53% was adopted by Council through Corporate Services Report CS 15-09. That report approves a budgetary levy increase of $41,943,218 and includes assessment growth of $200,991. For taxation billing purposes, the assessment growth is added to the budgetary levy to arrive at the total property tax levy of $42,144,209. Tax Due Date Instalments Recommendation 3 provides for the due. dates for the payment of residential taxes being June 26, 2009 and September 28, 2009. The table below lists the tax instalment due dates for the last four years. Year 1$ Instalment 2" Instalment 2009 June 26, 2009' September 28, 2009 2008 Jul 9, 2008 September 26, 2008 2007 Jul 11, 2007 September 27, 2007 2006 Jul 7, 2006 September 28, 2006 Report CS 19-09 Date: May 19, 2009 Subject: 2009 Tax Rates and Final Tax Due Dates for All Page 3 Realty Tax Classes Except for Commercial, Industrial, & Multi-Residential Realty Classes 138 During the last few years, taxation staff have noticed that there has been a substantial request for tax bill reprints around the June 30th date due to number of homes being sold at this time. (Home owners select this date of June 30th to accommodate the ending of the school year.) Last year, taxation staff reprinted approximately 365 tax bills between June 15 to July 15 mainly due to sales transactions. Taxation staff have adjusted the tax billing due date to assist thosehome owners who are selling their home at or around the June 30th date. This change will also assist in accommodating homeowners' monthly budgeting by being at the end of the month. Communication Strategy In addition to mailing the tax bills, the City will advertise the tax installment due dates on the City's webpage and in the Pickering News advertiser newspaper prior to each tax due date. New Service Taxation staff have received numerous requests to implement a pre-authorized payment plan based on the property tax instalment/due dates. (Currently the City offers an eleven month payment plan). Majority of requests have come from seniors or frequent travelers who may not be available during the tax billing cycle to pay their bills. The new plan will be available for the September 2009 tax due date. We will continue to explore other means of improving service delivery and accommodating taxpayers. 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. Staff have received advice that the claw back percentages should be included in the billing By-law.. Therefore, staff will bring a separate report to Council regarding the non-residential tax rates and tax (billing hopefully for Council's summer meeting. Staff's preliminary estimate for the final non-residential due date is October 14, 2009. Changes to the Billing Schedule Recommendation 5 and 6, will allow the Director, Corporate Services & Treasurer some latitude, limited by Provincial legislation, in effecting whatever may be necessary in order to ensure that the taxes are billed properly and in a timely fashion. It was always staff's understanding that Recommendation 5 would be used to change the due dates by a few days in order to meet Provincial legislation requirements. (Section 343, subsection one of the Municipal Act states the property owner must have at least Report CS 19-09 Date: May 19, 2009 Subject: 2009 Tax Rates and Final Tax Due Dates for All Page 4 Realty Tax Classes Except for Commercial, Industrial, 139 & Multi-Residential Realty Classes twenty-one days to pay their taxes.) A report would be prepared to Council if there was a substantial delay in the billing of the final taxes. Attachments: 1. By-law to Establish the 2009 Tax Rates and Final Instalment Due Dates for All Realty Classes Except Non-Residential Prepared By: Approved / Endorsed By: racy Parsons Gillis A. Paterson Acting, Coordinator, Taxation Services Diroctor, Corporate Services & Treasurer GAP:tp Copy: Chief Administrative Officer Recommended for the consideration of Pickering City ou Tho as J. Quin D CMM Chief Administra ive cer ATTACHMENT# I TO.REPORT#.LLq-09 THE CORPORATION OF THg CITY OF PICKERING 140 ' BY-LAW NO. Being a By-law to adopt the estimates of all sums required to be raised by taxation for the year 2009 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 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. 13-2009 to establish tax ratios and By-law 12-2009 to adopt estimates of all sums required by The Regional Municipality of Durham for the Durham Region Transit Commission and By- law 10-2009 to set and levy rates of taxation for, Regional Solid Waste Management and By-law No. 8-2009 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 2009 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 2009; and, WHEREAS an interim levy was made by the Council of The Corporation of the City of Pickering (pursuant to By-law No. 6924/08 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 FOLLOWSa 1. For the year 2009, The Corporation of the City of Pickering (the "City") on May 19, 2009, approved Council Report CS 115-09 and corresponding schedules and attachments as presented resulting in a taxation levy of $42,144,209. i 1 41 2. For the year 2009, 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 Schiedule "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 2009. 4. The Tax Levy due dates for the Final filling be June 26, 2009 and September 28, 2009 for all classes excluding the non-residential tax classes (commercial, industrial and multi-residential). 5. If any section or portion of this By-law pr 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 data of its final passing. BY-LAW read a first, second and third time and;finally passed this 19th day of May 2009. 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