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REPORT TO COUNCIL
FROM: dillis A. Paterson DATE: Septembcr 25,1998
Director of Finunce & Tre.usurer
REPORT NUMSER: FIN 28/98
SUBJEGT: 1998 Tax Levy
RECOMJ4ENDATION:
Thut Report FIN 28/98 regarding the 1998 Tax Levy be received nnd thnt:
1) the incrcasa in ihe 1998 Tex Levy due to Provincinl nctions regarding the payments-in-lieu of
taxes be approved nl 5616,000 ot 2.9 per cent over ihe comparable 1997 icry;
2) the Director of Finance & Trcasurer report bnck to Council on thc final rccommended
finuncing of ihc 1998 Cnpilal Budgct for thc Town of Pickcring, taking into considcmtion thc
foregoing, any previous relevnnt recommendutions in rcgnrds to lhe 1998 �udgels, nnd the
omount of cupiml expcnditurcs that can bc finnnced from the Curtent Budget.
3) ihc Tax Levy due dates for thc finul billing bc October 30,1998 and November 30, 1998;
4) the final instnlment for the 10•month post dnted cheque plan and pre-nuthoriud puyment
pinn be chnnged from Octobcr 1 to Novembcr 30 far 1998;
5) thc Director of Financc 8e Trcusurcr be authoriud to mnke nny changes or undcrtake any
actions necessnry, including nitering duc dates, in ordcr to ensure thc tnx billing process is
completed;
6) lhe approprinte slaff of the Town of Pickering be given nulharity lo give et�cct thcreto.
ORIGIN: Director of Finence & Trcasurer
Reports TR 25/98 nnd FI 27/98
AUTHORITY: The Municipnl Act, R.S.O. 1990, us emended.
FINANCIAL IMPLICAT(ONS:
Sec previous Reports and below.
EXECUTIVE 3UMMARY:
Not applicabia
� Report to Council FM 28/98 ``..' Date: Sepkmlxr 25,1998
Su6ject: 1998 Tax Levy Page Z
BACKGROUND:
On Septcmber 8, 1998, Council npproved Report F1 27l98 of the Dircctor of Finance thut
provided for, amongst othcr things, a uro per r,ent chenge in thc 1998 property tnxes for the
"To�m controlled portior'" of the property ta�c bill. At Uwt timc the matter of Ihe loss of
pnymenls-in-lieu of tnxes (PIL's) in lhe estimated umount af 53,683,000 wus still oulstanding.
Since thnt time wrrcspondence hus bcen scnt to tha Pro�•incial Minister of Finnncc (copics
previously provided) und severnl discussinns have tnken place betwcen stnfT of the I'innnce
DepMment and their provincial counterparts.
As previously reported, we have a�ed lhnt the rcvised �mount of the loss of PIL's is
S 1,566,000. The decrensa of nppruximntcly 52.1 million was Uie result of: changes lo Provincinl
Regulntions goveming the shnring of PIL's; di(Tercnt (beneficinl to Pickering) interpretntions of
Legislntion/Regulations passed in lhis mgnrd; and, the confirmntion thul certain PIL's prcviously
trcnted as Genernl Revenue in the Town's annunl Currcnt Budget will now be treatcd und
rcccivcd in a manner similtv to propeAy tnxes.
More rccently, reprcsentatives of the Province hnve indicnted Q�at one-time financial nssistuncc
in lhe amount of npproximately S950,000 for 1998 could be provided. On Fridny, Scptemtxv 25,
1998, we receivcd n Ictter from the Ministcr of Transporintion (copy previously proviJed)
confirming thal an uncondilional gmnt of 5950,000 will bc provided in rccognition of srccial
transportation demnnds. '1'his would reduce the dollar loss from S1,566,000 (7.7%) to S61G,000
(2!J%) on thc Town's pcmion (0.6% of thc totnl) of thc propr.rty tnx bill.
With thc spccial funding from thc Provincc and cnntinuing rcfinemcnt of numbcrs, Pickcring's
percentnge of the tolal tax bill h�s changcd. As shown in Ihe aunchcd bylaw, totnl tux rcvcnuc is
ns follows:
TownofPickering S 21,092,429 20.4%
Region of Durhnm (incluJes WaSte) 43,B 14,607 42.4%
Educntion 8 43 . 96.385 37.2%
S 103,403.421 Ol 0.0°/a
If we assume n rypicnl single family house in Pickering was prcviously nssessed nt 530,000, with
the 1997 rcsidential mill rate of 18.5, taxes would hnve hcen 5555 for Town purposes. Assuming
this se,me house is now assesscd nt 5200,000, applying the proposed 1998 Residentinl Tar Ratc
of.354%, tnxes would now be 5708. The incrcnse of SI53 would resull from rc•nssessment in
the approximate amount of S137 nnd upproximutely S16 for Town purposcs. The forcgoing
excludes Regionn! and educntion taxes.
Council should be awarc lhnt there will be considemble pressures placed upon the 1999 Current
Opemting Budget which can only increase. Fnctors that will nflect 1999 include: the funding
provided by the spccial Provincinl grant will not be available in futurc years; annunlization of
paR year expenditures included in the 1998 budgets; a backlog of ineinly capitnl expenditures
postponed from prior years; and continuing operating und wpital expenditurc prcssuros,
especially.considering that the Town has hnd almost no increnses in tares (mill mtes) sincc 1991.
In fact, aRer taking into considerntion evcn minor inflation over the lost 8 years, out budget is
down approxim¢tely 17 per ant in reul tcrms. Unforeseen events may nlso comc into piny to
increase lhe budgels tn 1999 or 2000.
�� : RecommendaUon number 2 provides for s further und final mpoA on the financing of thc 1998
i� - CepiW Budgct of Ihe Town, toking into considemtian potential chnnges ro the amount of capitnl
expenditurcs that may be finenccd Crom the 1998 Currcnt Budgct.
r„'j '' Recomr�cmdatfon number 3 provides for the establishment �+f the duc dotes for thc hw
':lnstalments of the ftnul billing for tho 1998 Twc Levy, In prcviou9 ycars, thc datcs havc bccn on
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`� Rcpod to Councll FIN 28/98 Datc: September 25, ! 998
3ubJectt 1998 Tsx Levy Pags 3
or eround Juna 25 and September 25, rcspectfvely, Thc deley, due mainly lo thc lalencss of
asseasmrnt data and tha estnblishment oC taxeUon pol(cy, resulled in e loa� of interrot income for
the Town offset to eome degrce by delaya in tha payment ofcducaUon texw to the achool boerda
end the Provina.
RecommendaUon number 4 fs necessery to provide time to effect changes under thc Pro-
Authorized payment Plan, whlch is 10 monthly payment delev, usun��y ending October 1 wch
yenr.
Recommendation number 5 will al�ow lhe Direclor of finnnce some Inlilude, limited by
Provinclel legislation, in cfTecling whatever moy be neccssnry in orcicr lo ensurc the tnxcs arc
billed properly and in a timely fashion. This recommendatSon goes hend-in•hand with a similar
one containal in Report FI 27/98 lhet allowed ihe Director of Finance cerlain tlexibililies in
rcgards to ihe 1998 Dudgets.
The torogoing is besed upon lhe best informetion available at ihe time o[writing.
ATTACfiMENTS:
Prcparcd By:
Tax Levy By-Luw
dillis A. Paterson
Director of Finence & Treasurcr
Approved / Endorsed By:
�
dillis A. Paterson
Dircctor of Finana & Trcasurer
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: TNE CO PO aTTON OF THF TOWN OF Pf R 1t�� ,
` �Y:LA�YNO 5392/98
Being a bylaw ro edopt the ostimates of all sums rcqufrcd to be ralsed by
tauation for the year 1998 and to esmblish the Tax Rates neassary to raise
such sums.
WHEREAS it is necessary for Ihe Council of'ilie Coiporation of the Town of Pickering,
pursuant to the Municipal Act, R.S.O. 1990, ch.M.45, as nmended, to pass a bylaw to
levy a sepazate tnx rate on the assessment in each property class.
WHEREAS the propercy classes have been prescribed by the Minister of Finance under
lhe Assessment Act, R.S.O. I990, ch.A.31, ns amended and its Regulalions.
WHEREAS it is necessary for the Council of'fhe Corpomtion of the Town of Pickering,
pursuent to the Municipal Act, to levy un thc whole rateable property nccording to the last
revised assessment roll for Tha Corpomtion of the Town of Pickering, the sums set forth
for verious pu[poses in Schedule "A", for lhe current year,
WHEREAS ihe ReQionnl Municipnlity of Durhnm hns passed a By.luw (No, 72.qg) to
adopt estimates of all sums required by The Regional Municipality of Durhum for the
purposes of the Regional Corporation and a Byinw (No. 69-98) to provide a levy and set
mtes on Area Municipnlities.
WHEREAS the Regionnl Municipality of Durham has passed a Dy-law (No. 70•98) to
direct the Cauncil of the Town of Pickering to levy specified tnx rntes on the assessment
for school purposes.
WHEREAS lhe Regionnl Municipnlity of Durham has passed u Dy-law (No. 71-98) to
direct the Cowcil of the Town of Pickcring to phnse-in 1998 Asscssment•Relnted
Increnses or Decrcases Cor the Residentinl Property Cluss, to be detertnined in newrdance
with Section 372(1) of the Municipnl Act, ns amended.
WHEREAS an interim Ievy was mnde by the Council of The Corporntion of the Town of
Pickering (pursunnt to Bylaw No. 5183/97) beforc the adoption af the estimntes for the
cuaent yenr.
NOW THEREFORE THE COUNCIL OE THE CORPORATION OF THE TOWN OF
PICKERIN(} HEREBY ENACTS AS FOLLOWS:
I. For the year 1998, The Corparation af the Town of Pickering (the "Town") shall
levy upon the Property Clnsses set out in Schedule "A", the mtes of laxation as set
aut in Schedule "A", for 1he Town of Pickering, thc Region of Durham and for
Education purposes on the current vnlue asscssment ns also set out in Schedule
��A�,
2. The estimates for the current yeur ere ns set forth in Schedule "A" end emount to
5103,403,421, which estimutes wero made up as Collows:
Town of Pickering deneral Purposes S 21,092,424
Regional MunlcipaUty of Durham Pwposes . dene�al S 41,470,606
- Wastc `S 2,344,001
Educal(on . ' S 36.496.385
Tot�i _ _ 5103.<03.421
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3•:� ' The' le4y provided for in Schedule "A": ahell be rcduced by the amount of the
% , interim levy for 1998. � :
4. - The,ti�st and second instalmonts of the final tex billtng shall be OcWlxr 301h,
1998 and November 30th, 1998 respecdvely.
5. If any secdon oc portion of Uus By-law or of Schedule "A" is found by a wuct of
wmpeknt jurisdiction to be invelid; it is ►he intent of Council for The Corporation
of the Town of Pickering that ail remaining uctions and portions of this By-law
end of Schedules "A" continue in Coree and effect
6. This Bylaw comes into force on the dau of its finnl passing. I
BY-LAW rcnd a first, second and third time and finelly passed this 28� day of
, September,1998.
Weyne Arthurs, Meyor
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Bruce Taylor, Clerk �
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