HomeMy WebLinkAboutFIN 11-22Report to Council
Report Number: FIN 11-22
Date: June 27, 2022
From: Stan Karwowski
Director, Finance & Treasurer
Subject: 2022 Final Property Tax Due Date for Commercial, Industrial, and Multi-
Residential Realty Tax Classes
File: F-4200-001
Recommendation:
1.That Report FIN 11-22 of the Director, Finance & Treasurer be received;
2.That the Director, Finance & Treasurer be authorized to issue the final 2022 Property Tax
Bills for Commercial, Industrial, and Multi-Residential properties with a due date of
September 28, 2022;
3.That the Director, Finance & Treasurer be authorized to make any changes or undertake
any actions necessary, including altering the due date, in order to ensure that the tax
billing process is completed and in order to comply with Provincial Regulations;
4.That the draft By-law attached to this report be enacted; and
5.That the appropriate City of Pickering officials be authorized to take the necessary
actions as indicated in this report.
Executive Summary: Adoption of the above recommendations and passing the attached
By-law provides for the final 2022 property tax billing for non-residential realty tax classes
(commercial, industrial, and multi-residential).
Financial Implications: The attached By-law is for the final billing of 2022 property taxes for
commercial, industrial, and multi-residential properties. This billing of final non-residential
property taxes will raise approximately $32 million for the City, Region of Durham, and the
School Boards. Tax bills for the residential tax classes were mailed during the last week of
May, with due dates of June 28th and September 28th.
Discussion: In 1998 the Province passed legislation that capped property tax increases
and decreases. This became known as “capping” and affected more than 3,200 properties in
Durham Region. The intentions were noble but the process ended up being overly complicated
and resulted in unfairness between property owners. Municipalities lobbied the Province to
remove this capping consideration and in 2016 the Province added additional options to
expedite the exit from this inequitable program. All properties in Durham have now exited this
FIN 11-22 June 27, 2022
Subject: 2022 Final Property Tax Due Date for Commercial, Industrial Page 2
and Multi-Residential Realty Tax Classes
___________________________________________________________________________
program and are now taxed equitably with other properties. By doing so the process of
calculating property tax bills and adjustments for non-residential properties has become easier.
In addition to mailing the tax bills, the City will advertise the tax instalment due date on the
City’s webpage and in the Pickering News Advertiser as part of our communication strategy.
Attachment:
1.By-law to Establish the 2022 Final Property Taxes and Due Date for the
Commercial, Industrial, and Multi-Residential Realty Tax Classes
Prepared By: Approved / Endorsed By:
Original Signed By:Original Signed By:
Karen Uphoff Stan Karwowski
Supervisor, Taxation Director, Finance & Treasurer
Recommended for the consideration
of Pickering City Council
Original Signed By:
Marisa Carpino, M.A.
Chief Administrative Officer
Attachment #1 to Report FIN 11-22
The Corporation of the City of
Pickering By-law No. /22
Being a By-law to Establish the 2022 Final Property Tax Due
Date for the Commercial, Industrial, and Multi-Residential
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, c.25 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, 2001, S.O. 2001, c.25 as amended, to levy on the whole rateable property
according to the last revised assessment roll for The Corporation of the City of Pickering; and,
Whereas the Regional Municipality of Durham has passed By-law No 06-2022 to establish tax
ratios, and By-law No. 08-2022 to adopt estimates of all sums required by the Regional
Municipality of Durham for the purposes of the Durham Region Transit Commission, and By-
law No. 09-2022 to set and levy rates of taxation for Regional Solid Waste Management, and
By-law No. 07-2022 to set and levy rates of taxation for Regional General Purposes and set
tax rates on area municipalities; and,
Whereas an interim levy was made by the Council of The Corporation of the City of Pickering
(pursuant to By-law No. 7897/22) before the adoption of the estimates for the current year;
and,
Whereas sub section 342 (2) of the Municipal Act, 2001, S.O. 2001, c.25 as amended, permits
the issuance of separate tax bills for separate classes of real property for year 2022.
Now therefore the Council of the Corporation of the City of Pickering hereby enacts as follows:
1.For the year 2022, The Corporation of the City of Pickering (the “City”) shall levy upon
all Property Classes (Residential, Commercial, Industrial and Multi-residential) as set
out in Schedule “A” of By-law 7927/22, the rates of taxation, for the City of Pickering, the
Region of Durham, and for Education purposes on the current value assessment.
2.Where applicable, taxes shall be adjusted in accordance with the Continued Protection
for Property Taxpayers Act, 2000, as amended and its Regulations.
By-law No. Page 2
3.The levy shall be reduced by the amount of the interim levy for 2022.
4.The 2022 taxes owed for the commercial, industrial, and multi-residential assessed
properties shall be due in one instalment on September 28, 2022, or as adjusted by the
Treasurer.
5.Except in the case of taxes payable under Section 33 and 34 of the Assessment Act,
R.S.O. 1990, c.A31, as amended, the percentage charge as a penalty for non-payment
of taxes and monies payable as taxes shall be added to every tax or assessment, rent
or rate of any instalment or part thereof remaining unpaid on the first day of default and
on the first day of each calendar month thereafter in which such default continues
pursuant to subsections 345 (1), (2) and (3) of the Municipal Act 2001, S.O. c.25 as
amended. The Treasurer shall collect by distress or otherwise under the provisions of
the applicable statutes all such taxes, assessments, rents, rates, or instalments or parts
thereof as shall not have been paid on or before the several dates named as aforesaid,
together with the said percentage charges as they are incurred pursuant to sections
349, 350 and 351 of the Municipal Act 2001, S.O. c.25 as amended.
6.If any section or portion of this By-law 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 continue in force and effect.
7.Taxes shall be payable to the Treasurer, City of Pickering.
8.This By-law is to come into effect on the date of its final passing.
By-law passed this 27th day of June, 2022.
_________________________________
Dave Ryan, Mayor
_________________________________
Susan Cassel, City Clerk
Schedule I
2022 Budget Tax Levy 76,083,834 2022 Calculated Tax Rates
2022 Tax Weighted & Disc City Region Education Total Pickering Region Education TOTAL
RTC Phase-In Ratios Assmt Tax Rate Tax Rate Tax Rate Tax Rate Billing Billing Billing BILLING
Property Class 0.00335906 0.00122457
RT Residential 17,569,640,798 1.0000 17,569,640,798 0.00335906 0.00612285 0.00153000 0.01101191 59,017,478 107,576,275 26,881,550 193,475,303
FT Farm 161,766,800 0.2000 32,353,360 0.00067181 0.00122457 0.00038250 0.00227888 108,677 198,095 61,876 368,647
TT Managed Forest 5,114,900 0.2500 1,278,725 0.00083977 0.00153071 0.00038250 0.00275298 4,295 7,829 1,956 14,081
PT Pipelines 32,582,000 1.2294 40,056,311 0.00412963 0.00752743 0.00880000 0.02045706 134,552 245,259 286,722 666,532
MT Multi-Residential 192,471,300 1.8665 359,247,681 0.00626969 0.01142831 0.00153000 0.01922800 1,206,735 2,199,622 294,481 3,700,838
CT Commercial 1,031,979,313 1.4500 1,496,370,004 0.00487064 0.00887813 0.00880000 0.02254877 5,026,400 9,162,046 9,081,418 23,269,864
CU Commercial - Excess Land 24,139,951 1.4500 35,002,929 0.00487064 0.00887813 0.00880000 0.02254877 117,577 214,318 212,432 544,326
CX Commercial Vacant Land 33,775,300 1.4500 48,974,185 0.00487064 0.00887813 0.00880000 0.02254877 164,507 299,862 297,223 761,591
XT Commercial (New Construction) Full 293,907,175 1.4500 426,165,404 0.00487064 0.00887813 0.00880000 0.02254877 1,431,516 2,609,346 2,586,383 6,627,245
XU Commercial (New Construction) Exc Land 5,405,825 1.4500 7,838,446 0.00487064 0.00887813 0.00880000 0.02254877 26,330 47,994 47,571 121,895
ST Shopping Centres 634,914,891 1.4500 920,626,592 0.00487064 0.00887813 0.00880000 0.02254877 3,092,442 5,636,857 5,587,251 14,316,550
SU Shopping Centres Excess Land 1,643,658 1.4500 2,383,304 0.00487064 0.00887813 0.00880000 0.02254877 8,006 14,593 14,464 37,062
ZT Shopping Centre (New Construction)62,465,800 1.4500 90,575,410 0.00487064 0.00887813 0.00880000 0.02254877 304,248 554,579 549,699 1,408,527
ZU Shopping Ctr Exc Land (New Construction)88,000 1.4500 127,600 0.00487064 0.00887813 0.00880000 0.02254877 429 781 774 1,984
DT Office Building 81,192,264 1.4500 117,728,783 0.00487064 0.00887813 0.00880000 0.02254877 395,458 720,835 714,492 1,830,786
GT Parking Lot 2,098,900 1.4500 3,043,405 0.00487064 0.00887813 0.00880000 0.02254877 10,223 18,634 18,470 47,328
IT Industrial 191,075,283 2.0235 386,640,835 0.00679706 0.01238959 0.00880000 0.02798665 1,298,750 2,367,344 1,681,462 5,347,557
JT Industrial (New Construction)13,004,100 2.0235 26,313,796 0.00679706 0.01238959 0.00880000 0.02798665 88,390 161,115 114,436 363,941
IU Industrial Excess Land 1,100,858 2.0235 2,227,586 0.00679706 0.01238959 0.00880000 0.02798665 7,483 13,639 9,688 30,809
IX Industrial Vacant Land 15,744,600 2.0235 31,859,198 0.00679706 0.01238959 0.00880000 0.02798665 107,017 195,069 138,552 440,639
JU Industrial Excess Land (New Construction)1,986,700 2.0235 4,020,087 0.00679706 0.01238959 0.00880000 0.02798665 13,504 24,614 17,483 55,601
LT Large Industrial 48,518,500 2.0235 98,177,185 0.00679706 0.01238959 0.00880000 0.02798665 329,783 601,124 426,963 1,357,870
LU Large Industrial - Excess Land 1,615,400 2.0235 3,268,762 0.00679706 0.01238959 0.00880000 0.02798665 10,980 20,014 14,216 45,210
KT Large Industrial (New Construction)17,266,000 2.0235 34,937,751 0.00679706 0.01238959 0.00880000 0.02798665 117,358 213,919 151,941 483,217
Total Taxable 20,423,498,316 21,738,858,138 73,022,137 133,103,765 49,191,504 255,317,405
Payments in Lieu Properties
RF Residential 168,286,200 1.0000 168,286,200 0.00335906 0.00612285 0.00153000 0.01101191 565,283 1,030,391 257,478 1,853,152
RP Residential - Tax Tenant 42,522,900 1.0000 42,522,900 0.00335906 0.00612285 0.00153000 0.01101191 142,837 260,361 65,060 468,258
RG Residential - General 59,035,000 1.0000 59,035,000 0.00335906 0.00612285 0.00000000 0.00948191 198,302 361,462 0 559,765
RH Residential - Full Shared PIL 240,200 1.0000 240,200 0.00335906 0.00612285 0.00153000 0.01101191 807 1,471 368 2,645
FF Farm 119,182,900 0.2000 23,836,580 0.00067181 0.00122457 0.00038250 0.00227888 80,068 145,948 45,587 271,604
FP Farm - Tax Tenant 20,164,600 0.2000 4,032,920 0.00067181 0.00122457 0.00038250 0.00227888 13,547 24,693 7,713 45,953
CF Commercial Full 131,888,800 1.4500 191,238,760 0.00487064 0.00887813 0.00980000 0.02354877 642,383 1,170,926 1,292,510 3,105,819
CH Commercial Full - Shared PIL 42,270,350 1.4500 61,292,008 0.00487064 0.00887813 0.00980000 0.02354877 205,884 375,282 414,249 995,415
CP Commercial Full - Tax. Tenant 1,663,800 1.4500 2,412,510 0.00487064 0.00887813 0.00980000 0.02354877 8,104 14,771 16,305 39,180
CG Commercial General 49,487,900 1.4500 71,757,455 0.00487064 0.00887813 0.00000000 0.01374877 241,038 439,360 0 680,398
CV Commercial Full - Excess Land 2,478,100 1.4500 3,593,245 0.00487064 0.00887813 0.00980000 0.02354877 12,070 22,001 24,285 58,356
CW Commercial General Excess Land 1,833,900 1.4500 2,659,155 0.00487064 0.00887813 0.00000000 0.01374877 8,932 16,282 0 25,214
CZ Commercial Gen - Vacant Land 3,888,000 1.4500 5,637,600 0.00487064 0.00887813 0.00000000 0.01374877 18,937 34,518 0 53,455
CJ Commercial - Vacant Land Shared PIL - 1.4500 - 0.00487064 0.00887813 0.00980000 0.02354877 - - - -
DH Office Building Full - Shared PIL 27,365,915 1.4500 39,680,577 0.00487064 0.00887813 0.00980000 0.02354877 133,290 242,958 268,186 644,434
IG Industrial General PIL 69,000 2.0235 139,622 0.00679706 0.01238959 0.00000000 0.01918665 469 855 0 1,324
IH Industrial Full- Shared PIL 23,431,800 2.0235 47,414,247 0.00679706 0.01238959 0.01250000 0.03168665 159,267 290,310 292,898 742,475
IP Industrial Full- Tax Tenant 280,900 2.0235 568,401 0.00679706 0.01238959 0.01250000 0.03168665 1,909 3,480 3,511 8,901
IK Ind. Excess Land - Shared PIL 2,576,600 2.0235 5,213,750 0.00679706 0.01238959 0.01250000 0.03168665 17,513 31,923 32,208 81,644
IQ Ind. Excess Land Tax Tenant PIL - 2.0235 - 0.00679706 0.01238959 0.01250000 0.03168665 - - - -
IJ Industrial Vacant Land Shared PIL 3,110,000 2.0235 6,293,085 0.00679706 0.01238959 0.01250000 0.03168665 21,139 38,532 38,875 98,545
IZ Industrial Vacant Land General PIL 515,000 2.0235 1,042,103 0.00679706 0.01238959 0.00000000 0.01918665 3,500 6,381 0 9,881
LK Large Ind. Excess Land - Shared PIL 7,874,600 2.0235 15,934,253 0.00679706 0.01238959 0.01250000 0.03168665 53,524 97,563 98,433 249,520
LI Large Ind. Water Intake - Shared PIL 9,865,200 2.0235 19,962,232 0.00679706 0.01238959 0.01250000 0.03168665 67,054 122,226 123,315 312,595
LS Large Ind. Generating Station - Shared PIL 24,048,900 2.0235 48,662,949 0.00679706 0.01238959 0.01250000 0.03168665 163,462 297,956 300,611 762,029
LN Large Ind. Non-Gen Stn - Shared PIL 44,501,635 2.0235 90,049,058 0.00679706 0.01238959 0.01250000 0.03168665 302,480 551,357 556,270 1,410,108
Total PILS 786,582,200 911,504,810 3,061,800 5,581,007 3,837,863 12,480,670
Grand Totals 21,210,080,516 22,650,362,947 76,083,937 138,684,772 53,029,366 267,798,075