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HomeMy WebLinkAboutBy-law 7946/22The Corporation of the City of Pickering By-law No. 7946/22 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. 7946/22 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. Original Signed By_________________________________ Dave Ryan, Mayor Original Signed By_________________________________ Susan Cassel, City Clerk Schedule "A" to By-law 7927/22 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