HomeMy WebLinkAboutBy-law 8101/24The Corporation of the City of Pickering
By-law No. 8101/24
Being a by-law to adopt the estimates of all sums required to be
raised by taxation for the year 2024 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 2024-013 to establish
tax ratios, By-law 2024-015 to adopt estimates of all sums required by The Regional
Municipality of Durham for the Durham Region Transit Commission, By-law 2024-016 to
set and levy rates of taxation for Regional Solid Waste Management, and By-law 2024-
014 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 2024 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 2024;
and,
Whereas an interim levy was made by the Council of The Corporation of the City of
Pickering (pursuant to By-law 8060/23 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 2024, The Corporation of the City of Pickering (the “City”) on April 22,
2024 approved Council Report FIN 07-24 and corresponding schedules and
attachments as presented, resulting in a taxation levy of $90,822,155.
By-law No. 8101/24 Page 2
2.For the year 2024, 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 2024.
4.The Tax Levy due dates for the Final Billing be June 26, 2024 and September 26,
2024 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.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.
9.This By-law comes into force on the date it is passed.
By-law No. 8101/24 Page 3
By-law passed this 22nd day of April, 2024.
Original Signed By______________________________
Kevin Ashe, Mayor
_Original Signed By_____________________________
Susan Cassel, City Clerk
2024 Budget Tax Levy 90,822,155 2024 Calculated Tax Rates
Schedule A
RTC
2024
Phase-In
City
Tax Rate
Region
Tax Rate
Education
Tax Rate
Total
Tax Rate
Pickering
Billing
Region
Billing
Education
Billing
TOTAL
BILLING
Property Class 0.00375976 0.001389854
RT Residential 18,950,870,350 0.00375976 0.00694927 0.00153000 0.01223903 71,250,724 131,694,715 28,994,832 231,940,271
FT Farm 160,591,487 0.00075195 0.00138986 0.00038250 0.00252431 120,757 223,200 61,426 405,383
TT Managed Forest 5,822,400 0.00093994 0.00173732 0.00038250 0.00305976 5,473 10,115 2,227 17,815
PT Pipelines 33,242,000 0.00462225 0.00854344 0.00880000 0.02196569 153,653 284,001 292,530 730,183
MT Multi-Residential 188,564,000 0.00701759 0.01297081 0.00153000 0.02151840 1,323,265 2,445,828 288,503 4,057,596
CT Commercial 1,373,538,636 0.00545165 0.01007645 0.00880000 0.02432810 7,488,052 13,840,393 12,087,140 33,415,585
CU Commercial - Excess Land 23,493,425 0.00545165 0.01007645 0.00880000 0.02432810 128,078 236,730 206,742 571,550
CX Commercial Vacant Land 34,283,000 0.00545165 0.01007645 0.00880000 0.02432810 186,899 345,451 301,690 834,040
ST Shopping Centres 706,339,297 0.00545165 0.01007645 0.00880000 0.02432810 3,850,715 7,117,393 6,215,786 17,183,893
SU Shopping Centres Excess Land 1,701,400 0.00545165 0.01007645 0.00880000 0.02432810 9,275 17,144 14,972 41,392
DT Office Building 77,838,442 0.00545165 0.01007645 0.00880000 0.02432810 424,348 784,335 684,978 1,893,661
GT Parking Lot 928,900 0.00545165 0.01007645 0.00880000 0.02432810 5,064 9,360 8,174 22,598
IT Industrial 217,646,560 0.00760787 0.01406185 0.00880000 0.03046972 1,655,827 3,060,513 1,915,290 6,631,630
IU Industrial Excess Land 3,284,758 0.00760787 0.01406185 0.00880000 0.03046972 24,990 46,190 28,906 100,086
IX Industrial Vacant Land 27,159,900 0.00760787 0.01406185 0.00880000 0.03046972 206,629 381,918 239,007 827,555
LT Large Industrial 65,463,500 0.00760787 0.01406185 0.00880000 0.03046972 498,038 920,538 576,079 1,994,655
LU Large Industrial - Excess Land 1,615,400 0.00760787 0.01406185 0.00880000 0.03046972 12,290 22,716 14,216 49,221
Total Taxable 21,872,383,455 87,344,076 161,440,540 51,932,498 300,717,113
Payments in Lieu Properties
RF Residential 171,474,400 0.00375976 0.00694927 0.00153000 0.01223903 644,703 1,191,622 262,356 2,098,680
RP Residential - Tax Tenant 30,649,200 0.00375976 0.00694927 0.00153000 0.01223903 115,234 212,990 46,893 375,116
RG Residential - General 63,944,700 0.00375976 0.00694927 0.00000000 0.01070903 240,417 444,369 0 684,786
RH Residential - Full Shared PIL 169,200 0.00375976 0.00694927 0.00153000 0.01223903 636 1,176 259 2,071
FF Farm 118,934,600 0.00075195 0.00138986 0.00038250 0.00252431 89,433 165,302 45,492 300,228
FP Farm - Tax Tenant 20,909,600 0.00075195 0.00138986 0.00038250 0.00252431 15,723 29,061 7,998 52,782
CF Commercial Full 131,888,800 0.00545165 0.01007645 0.00980000 0.02532810 719,012 1,328,971 1,292,510 3,340,493
CH Commercial Full - Shared PIL 42,180,100 0.00545165 0.01007645 0.00980000 0.02532810 229,951 425,026 413,365 1,068,342
CP Commercial Full - Tax. Tenant 14,365,800 0.00545165 0.01007645 0.00980000 0.02532810 78,317 144,756 140,785 363,858
CG Commercial General 49,487,900 0.00545165 0.01007645 0.00000000 0.01552810 269,791 498,662 0 768,453
CV Commercial Full - Excess Land 2,478,100 0.00545165 0.01007645 0.00980000 0.02532810 13,510 24,970 24,285 62,766
CW Commercial General Excess Land 1,833,900 0.00545165 0.01007645 0.00000000 0.01552810 9,998 18,479 0 28,477
CZ Commercial Gen - Vacant Land 3,888,000 0.00545165 0.01007645 0.00000000 0.01552810 21,196 39,177 0 60,373
DH Office Building Full - Shared PIL 26,618,500 0.00545165 0.01007645 0.00980000 0.02532810 145,115 268,220 260,861 674,196
IH Industrial Full- Shared PIL 24,305,400 0.00760787 0.01406185 0.01250000 0.03416972 184,912 341,779 303,818 830,509
IP Industrial Full- Tax Tenant 366,000 0.00760787 0.01406185 0.01250000 0.03416972 2,784 5,147 4,575 12,506
IK Ind. Excess Land - Shared PIL 2,576,600 0.00760787 0.01406185 0.01250000 0.03416972 19,602 36,232 32,208 88,042
IJ Industrial Vacant Land Shared PIL 3,110,000 0.00760787 0.01406185 0.01250000 0.03416972 23,660 43,732 38,875 106,268
LK Large Ind. Excess Land - Shared PIL 7,874,600 0.00760787 0.01406185 0.01250000 0.03416972 59,909 110,731 98,433 269,073
LI Large Ind. Water Intake - Shared PIL 9,865,200 0.00760787 0.01406185 0.01250000 0.03416972 75,053 138,723 123,315 337,091
LS Large Ind. Generating Station - Share 24,048,900 0.00760787 0.01406185 0.01250000 0.03416972 182,961 338,172 300,611 821,744
LN
EN
Large Ind. Non-Gen Stn - Shared PIL 44,198,300 0.00760787 0.01406185 0.01250000 0.03416972 336,255 621,510 552,479 1,510,244
Total PILS 795,167,800 3,478,172 6,428,808 3,949,118 13,856,097
Exempt 541,924,527
Grand Totals 23,209,475,782 90,822,247 167,869,348 55,881,615 314,573,211
d PIL