HomeMy WebLinkAboutBy-law 7980/23
The Corporation of the City of Pickering
By-law No. 7980/23
Being a by-law for the collection of taxes and to establish the instalment
due dates for the Interim Levy 2023
Whereas Section 317 of the Municipal Act, 2001, S.O.2001, c.25, as amended, provides that
the council of a local municipality may, before the adoption of the estimates for th e year, pass
a by-law levying amounts on the assessment of property, in the local municipalit y ratable for
local municipality purposes; and
Whereas, the Council of the Corporation of the City of Pickering deems it appropriate to
provide for such an interim levy on the assessment of property in this municipality.
Now therefore, the Council of the Corporation of the City of Pickering hereby enacts as follows:
1. The amounts levied shall be as follows:
a. For the residential, pipeline, farmland and managed forest property classes there
shall be imposed and collected an interim levy of:
If no percentage is prescribed, 50 per cent of the total annualized taxes for
municipal and school purposes levied in the year 2022.
b. For the multi-residential, commercial and industrial property classes there shall be
imposed and collected an interim levy of:
If no percentage is prescribed, 50 per cent of the total annualized taxes for
municipal and school purposes levied in the year 2022.
c. For the payment-in-lieu property classes, there shall be imposed and collected an
interim levy of:
If no percentage is prescribed, 50 per cent of the total annualized taxes for
municipal and where applicable for school purposes, levied in the year
2022.
2. For the purposes of calculating the total amount of taxes for the year 2023 under
paragraph 1, the Treasurer has the authority to prescribe the percentage for the
calculation of the interim taxes, and if any taxes for municipal and school purposes were
levied on a property for only part of 2022 because assessment was added to the
collector’s roll during 2022, an amount shall be added equal to the additional taxes that
would have been levied on the property if taxes for municipal and school purposes had
been levied for the entire year.
3. The provisions of this by-law apply in the event that assessment is added for the year
2022 to the collector’s roll after the date this by-law is passed and an interim levy shall
be imposed and collected.
By-law No. 7980/23 Page 2
4. Taxes shall be payable to the Treasurer, City of Pickering.
5. When not in default, the payment of taxes, or any instalment thereof, may also be made
at any financial institution permitted by Subsection 346 (2) of the Municipal Act, 2001,
S.O. 2001 c. 25, as amended.
6. The Treasurer may mail, or cause to be mailed, all notices of taxes required in
accordance with the provisions of the Municipal Act, 2001, S.O. c. 25, as amended, to
the address of the residence or place of business or to the premises in respect of which
the taxes are payable unless the taxpayer directs the Treasurer in writing to send the bill
to another address, in which case it shall be sent to that address. Notices will not be
mailed to tenants. It is the responsibility of the person taxed to notify and collect taxes
from tenants or other persons.
7. The Treasurer is hereby authorized to accept part payment from time to time on account
of any taxes due, in accordance with the provisions of subsection 347 (1) and (2) of the
Municipal Act, 2001, S.O. c.25, as amended, and to give a receipt for such part
payment under Section 346 (1) of the Municipal Act, 2001, S.O. c.25, as amended.
8. The Treasurer is hereby authorized to prepare and give one separate tax notice for the
collection of 2023 interim taxes, 1 notice being an interim notice, with 2 instalments
under the provisions of Section 342 of the Municipal Act, 2001, S.O. 2001, c.25, as
amended, as follows:
Interim Tax Notice
-Due date of the first instalment February 27, 2023
-Due date of the second instalment April 27, 2023; or either date adjusted by
the Director, Finance & Treasurer.
9. Section 8 of this by-law in respect to the due dates does not apply to those taxpayers
who participate in the City’s monthly Pre-authorized Tax Payment plan (PTP). Monthly
PTP interim due dates are the 1st, 8th, and 16th day of each month.
10. Except in the case of taxes payable in respect of assessments made under Sections 33
and 34 of the Assessment Act, R.S.O. 1990, c.A31, as amended, the late payment
charge of 1.25 per cent for non-payment of taxes and monies payable as taxes shall be
added as a penalty 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.
______________________________
______________________________
By-law No. 7980/23 Page 3
11. In the case of taxes payable in respect of assessments made under Sections 33 and 34
of the Assessment Act, R.S.O. 1990, c.A.31, as amended, the late payment charge of
1.25 per cent for non-payment of taxes and monies payable as taxes shall be added as
a penalty to every tax so payable remaining unpaid on the first day after 21 days from
the date of mailing by the Treasurer of a demand for payment thereof and on the first
day of each calendar month thereafter in which default continues pursuant to
subsections 345 (1), (2) and (3) of the Municipal Act, 2001, S.O. c.25, as amended. It
shall be the duty of the Treasurer immediately after the expiration of the said 21 days to
collect at once by distress or otherwise under the provisions of the applicable statutes,
all such taxes as shall not have been paid on or before the expiration of the said 21 day
period, 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.
12. Nothing herein contained shall prevent the Treasurer from proceeding at an y time with
the collection of any rate, tax or assessment, or any part thereof, in accordance with the
provisions of the statutes and by-laws governing the collection of taxes.
13. Where tenants of land owned by the Crown or in which the Crown has an inter est are
liable for the payment of taxes and where any such tenant has been employed either
within or outside the municipality by the same employer for not less than 30 days, such
employer shall pay over to the Treasurer on demand out of any wages, salary o r other
remuneration due to such employee, the amount then payable for taxes under this by-
law and such payment shall relieve the employer from any liability to the employee for
the amount so paid.
14. 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.
15. That this by-law is to come into effect on the 1st day of January, 2023.
By-law passed this 23rd day of January, 2023.
Original Signed By
Kevin Ashe, Mayor
Original Signed By
Susan Cassel, Clerk