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.
David Ryan, Mayor
Debi Wilcox, Clerk
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