HomeMy WebLinkAboutBy-law 8009/23The Corporation of the City of Pickering
By-law No. 8009/23
Being a by-law to adopt the estimates of all sums required to be
raised by taxation for the year 2023 and to establish the Tax Rates
necessary to raise such sums and to establish the final due dates
for all 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 ratable 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 16-2023 to establish
tax ratios, By-law 18-2023 to adopt estimates of all sums required by The Regional
Municipality of Durham for the Durham Region Transit Commission, By-law 19-2023 to
set and levy rates of taxation for Regional Solid Waste Management, and By-law 17-
2023 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 2023 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 2023;
and,
Whereas an interim levy was made by the Council of The Corporation of the City of
Pickering (pursuant to By-law 01-23 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
follows:
1.For the year 2023, The Corporation of the City of Pickering (the “City”) on April 24,
2023 approved Council Report FIN 09-23 and corresponding schedules and
attachments as presented, resulting in a taxation levy of $84,073,832.
By-law No. 8009/23 Page 2
2.For the year 2023, 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 Schedule “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 2023.
4.The Tax Levy due dates for the Final Billing be June 27, 2023 and September 27,
2023 for all classes.
5.The Treasurer is hereby authorized to accept twelve monthly electronic payments
commencing January 1st and ending December 1st inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
6.The Treasurer is hereby authorized to accept twelve monthly electronic payments
commencing January 8th and ending December 8th inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
7.The Treasurer is hereby authorized to accept twelve monthly electronic payments
commencing January 16th and ending December 16th inclusive. Failure by the
taxpayer to pay any one monthly part payment, will invoke the late payment
charges as outlined in the Municipal Act and confirmed by the City through By-law
every year.
8.For the year 2023, the City shall levy upon designated Universities and Colleges
an annual tax at the prescribed amount for each full-time student enrolled in the
university or college, as determined by the Minister of Training, Colleges, and
Universities, payable on or after July 1st in accordance with section 343 of the
Municipal Act.
9.If any section or portion of this By-law or 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 Schedule “A” continue in force and effect.
10.This By-law comes into force on the date it is passed.
By-law No. 8009/23 Page 3
By-law passed this 24th day of April, 2023.
______________________________
Kevin Ashe, Mayor
______________________________
Susan Cassel, City Clerk
Original Signed By
Original Signed By
Tax Calcs
2023 Budget Tax Levy 84,073,832 2023 Calculated Tax Rates
2023 Tax Weighted City Region Education Total
C Phase-In Ratios Assmt Tax Rate Tax Rate Tax Rate Tax Rate
Property Class
Residential 18,068,802,216 1.0000 18,068,802,216 0.00362086 0.00645519 0.00153000 0.011606
Farm 155,482,100 0.2000 31,096,420 0.00072417 0.00129104 0.00038250 0.002397
Managed Forest 5,683,200 0.2500 1,420,800 0.00090522 0.00161381 0.00038250 0.002901
Pipelines 32,563,000 1.2294 40,032,952 0.00445149 0.00793601 0.00880000 0.021187
T Multi-Residential 193,250,300 1.8665 360,701,685 0.00675834 0.01204862 0.00153000 0.020336
New Multi Res - 1.1000 -0.00398295 0.00710071 0.00153000 0.012613
Commercial 1,345,743,583 1.4500 1,951,328,195 0.00525025 0.00936003 0.00880000 0.023410
Commercial - Excess Land 24,535,965 1.4500 35,577,149 0.00525025 0.00936003 0.00880000 0.023410
Commercial Vacant Land 32,099,300 1.4500 46,543,985 0.00525025 0.00936003 0.00880000 0.023410
Commercial (New Construction) Full - 1.4500 -0.00525025 0.00936003 0.00880000 0.023410
Commercial (New Construction) Exc Land - 1.4500 -0.00525025 0.00936003 0.00880000 0.023410
Shopping Centres 712,483,598 1.4500 1,033,101,217 0.00525025 0.00936003 0.00880000 0.023410
Shopping Centres Excess Land 1,732,233 1.4500 2,511,738 0.00525025 0.00936003 0.00880000 0.023410
Shopping Centre (New Construction)- 1.4500 -0.00525025 0.00936003 0.00880000 0.023410
Shopping Ctr Exc Land (New Construction)- 1.4500 -0.00525025 0.00936003 0.00880000 0.023410
Office Building 77,838,442 1.4500 112,865,741 0.00525025 0.00936003 0.00880000 0.023410
T Parking Lot 928,900 1.4500 1,346,905 0.00525025 0.00936003 0.00880000 0.023410
Industrial 218,126,839 2.0235 441,379,659 0.00732681 0.01306208 0.00880000 0.029188
Industrial (New Construction)- 2.0235 -0.00732681 0.01306208 0.00880000 0.029188
Industrial Excess Land 3,284,758 2.0235 6,646,708 0.00732681 0.01306208 0.00880000 0.029188
Industrial Vacant Land 11,709,600 2.0235 23,694,376 0.00732681 0.01306208 0.00880000 0.029188
Industrial Excess Land (New Construction)- 2.0235 -0.00732681 0.01306208 0.00880000 0.029188
Large Industrial 65,713,500 2.0235 132,971,267 0.00732681 0.01306208 0.00880000 0.029188
Large Industrial - Excess Land 1,615,400 2.0235 3,268,762 0.00732681 0.01306208 0.00880000 0.029188
Large Industrial (New Construction)- 2.0235 -0.00732681 0.01306208 0.00880000 0.029188
Total Taxable 20,951,592,934 22,293,289,775
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Schedule A
kering Region Education Total
illing Billing Billing Billing
65,424,603 116,637,551 27,645,267 209,707,422
112,595 200,734 59,472 372,801
5,145 9,172 2,174 16,490
144,954 258,420 286,554 689,929
1,306,051 2,328,399 295,673 3,930,124
0 0 0 0
7,065,490 12,596,200 11,842,544 31,504,234
128,820 229,657 215,916 574,394
168,529 300,450 282,474 751,454
0 0 0 0
0 0 0 0
3,740,717 6,668,868 6,269,856 16,679,441
9,095 16,214 15,244 40,552
0 0 0 0
0 0 0 0
408,671 728,570 684,978 1,822,220
4,877 8,695 8,174 21,746
1,598,174 2,849,190 1,919,516 6,366,880
0 0 0 0
24,067 42,906 28,906 95,878
85,794 152,952 103,044 341,790
0 0 0 0
481,470 858,355 578,279 1,918,104
11,836 21,100 14,216 47,152
0 0 0 0
0,720,889 143,907,434 50,252,287 274,880,610
Tax Calcs
2023 Tax Weighted 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
Payments in Lieu Properties
RF Residential 169,622,800 1.0000 169,622,800 0.00362086 0.00645519 0.00153000 0.01160605 614,180 1,094,947 259,523 1,968,651
RP Residential - Tax Tenant 35,979,000 1.0000 35,979,000 0.00362086 0.00645519 0.00153000 0.01160605 130,275 232,251 55,048 417,574
RG Residential - General 62,579,900 1.0000 62,579,900 0.00362086 0.00645519 0.00000000 0.01007605 226,593 403,965 0 630,558
RH Residential - Full Shared PIL 169,200 1.0000 169,200 0.00362086 0.00645519 0.00153000 0.01160605 613 1,092 259 1,964
FF Farm 117,838,900 0.2000 23,567,780 0.00072417 0.00129104 0.00038250 0.00239771 85,335 152,135 45,073 282,544
FP Farm - Tax Tenant 22,392,200 0.2000 4,478,440 0.00072417 0.00129104 0.00038250 0.00239771 16,216 28,909 8,565 53,690
CF Commercial Full 131,888,800 1.4500 191,238,760 0.00525025 0.00936003 0.00980000 0.02441028 692,449 1,234,483 1,292,510 3,219,443
CH Commercial Full - Shared PIL 42,180,100 1.4500 61,161,145 0.00525025 0.00936003 0.00980000 0.02441028 221,456 394,807 413,365 1,029,628
CP Commercial Full - Tax. Tenant 14,660,800 1.4500 21,258,160 0.00525025 0.00936003 0.00980000 0.02441028 76,973 137,226 143,676 357,874
CG Commercial General 49,487,900 1.4500 71,757,455 0.00525025 0.00936003 0.00000000 0.01461028 259,824 463,208 0 723,032
CV Commercial Full - Excess Land 2,478,100 1.4500 3,593,245 0.00525025 0.00936003 0.00980000 0.02441028 13,011 23,195 24,285 60,491
CW Commercial General Excess Land 1,833,900 1.4500 2,659,155 0.00525025 0.00936003 0.00000000 0.01461028 9,628 17,165 0 26,794
CZ Commercial Gen - Vacant Land 3,888,000 1.4500 5,637,600 0.00525025 0.00936003 0.00000000 0.01461028 20,413 36,392 0 56,805
CJ Commercial - Vacant Land Shared PIL - 1.4500 -0.00525025 0.00936003 0.00980000 0.02441028 0 0 0 0
DH Office Building Full - Shared PIL 26,618,500 1.4500 38,596,825 0.00525025 0.00936003 0.00980000 0.02441028 139,754 249,150 260,861 649,765
IG Industrial General PIL - 2.0235 -0.00732681 0.01306208 0.00000000 0.02038889 0 0 0 0
IH Industrial Full- Shared PIL 23,480,800 2.0235 47,513,399 0.00732681 0.01306208 0.01250000 0.03288889 172,039 306,708 293,510 772,257
IP Industrial Full- Tax Tenant 280,900 2.0235 568,401 0.00732681 0.01306208 0.01250000 0.03288889 2,058 3,669 3,511 9,238
IK Ind. Excess Land - Shared PIL 2,576,600 2.0235 5,213,750 0.00732681 0.01306208 0.01250000 0.03288889 18,878 33,656 32,208 84,742
IQ Ind. Excess Land Tax Tenant PIL - 2.0235 -0.00732681 0.01306208 0.01250000 0.03288889 0 0 0 0
IJ Industrial Vacant Land Shared PIL 3,179,000 2.0235 6,432,707 0.00732681 0.01306208 0.01250000 0.03288889 23,292 41,524 39,738 104,554
IZ Industrial Vacant Land General PIL - 2.0235 -0.00732681 0.01306208 0.00000000 0.02038889 0 0 0 0
LK Large Ind. Excess Land - Shared PIL 7,874,600 2.0235 15,934,253 0.00732681 0.01306208 0.01250000 0.03288889 57,696 102,859 98,433 258,987
LI Large Ind. Water Intake - Shared PIL 9,865,200 2.0235 19,962,232 0.00732681 0.01306208 0.01250000 0.03288889 72,280 128,860 123,315 324,455
LS Large Ind. Generating Station - Shared PIL 24,048,900 2.0235 48,662,949 0.00732681 0.01306208 0.01250000 0.03288889 176,202 314,129 300,611 790,942
LN Large Ind. Non-Gen Stn - Shared PIL 44,198,300 2.0235 89,435,260 0.00732681 0.01306208 0.01250000 0.03288889 323,833 577,322 552,479 1,453,633
Total PILS 797,122,400 926,022,416 3,352,998 5,977,652 3,946,970 13,277,620
Grand Totals 21,748,715,334 23,219,312,191 84,073,887 149,885,086 54,199,257 288,158,230