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Home My WebLink About2017-038The Corporation of the Municipality of Clarington By -Law Number 2017-038 Being a by-law to adopt the estimates of all sums required during the year, to strike rates and levy taxes for municipal purposes for the year 2017 and to provide for the collection thereof. Whereas it is necessary for the Council of The Corporation of the Municipality of Clarington pursuant to Section 312 (2) of the Municipal Act, 2001 to levy on the whole rateable property according to the last revised assessment roll for The Corporation of the Municipality of Clarington the sums set forth for various purposes in Attachment #1 hereto attached for the current year; 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 Regulations thereto; And Whereas an interim levy was made before the adoption of the estimates for the current year; And Whereas Subsection 208(2) of the Municipal Act provides that the Council of a municipality shall in each year levy a special charge upon rateable property in a Business Improvement Area, which has been designated under Subsection 204(1); And Whereas Section 342(1)(b) of the Municipal Act, 2001 S.O. 2001, as amended states in part that a municipality may pass by-laws providing for alternative instalments and due dates to allow taxpayers to spread the payment of taxes more evenly over the year; And Whereas Section 345(2) of the Municipal Act, 2001 S.O. 2001, as amended provides that a percentage charge, not to exceed 1 '/4 percent of the amount of taxes due and unpaid, may be imposed as a penalty for the non-payment of taxes on the first day of default or such later date as the by-law specifies; And Whereas Section 345(3) of the Municipal Act, 2001, S.O. 2001 as amended, provides that interest charges not to exceed 1 '/4 percent each month of the amount of taxes due and unpaid, may be imposed for the non-payment of taxes in the manner specified in the by-law but interest may not start to accrue before the first day of default; And Whereas pursuant to the Regional Municipality of Durham By -Law Number 07- 2017 for Regional General purposes, 08-2017 for Regional Transit Commission purposes and 09-2017 for Regional Solid Waste Management purposes were passed to adopt estimates of all sums required by The Regional Municipality of Durham for Page 2 the purposes of the Regional Corporation and to provide a levy on Area Municipalities; and the Regional Municipality of Durham approved the transition ratios By-law Number 06-2017; And Whereas the Province of Ontario has prescribed the Education Tax Rates in a Regulation of the Education Act,- Now ct; Now therefore the Council of the Corporation of the Municipality of Clarington enacts as follows: That for the year 2017, The Corporation of the Municipality of Clarington shall levy upon the Residential, Multi -Residential, Commercial, Industrial, Pipeline, Farmland and Managed Forest Assessment the rates of taxation per current value assessment for general purposes as set out in the Attachment #1 attached to this By-law; And that the estimated expenditures, net of revenue and applied surplus required during the year 2017 totalling approximately $53,466,816 are set forth in Attachment #1 attached to this By-law in the manner as set hereunder: 3. And that the tax rates, established by this by-law to produce the final tax bills for 2017 shall be adjusted to account for the interim levies imposed by By-law No. 2016-097; 4. And that the tax rates established by this by-law to produce the final tax bills for 2017 shall take into account adjustments to commercial, industrial and multi - residential properties as required by Bill 140, an Act to amend the Assessment Act, Municipal Act, Assessment Review Board Act and Education Act in respect of property taxes; And that in the event an installment is not paid on its due date, there shall be imposed a penalty of 1 '/4 percent (1.25%) per month on the first day of the calendar month following non payment; And that in the event an installment is not paid on its due date, interest shall be imposed at the rate of 1 '/4 per cent (1.25%) per month on the first day of the second calendar month following the due date and on the first day of every calendar month thereafter until the taxes are paid; 2017 2016 2015 General Purposes 53,466,816 50,526,197 47,887,722 Total for Business Improvement Area 203,300 199,200 194,230 TOTAL 53,670,116 50,725,397 48,081,95 3. And that the tax rates, established by this by-law to produce the final tax bills for 2017 shall be adjusted to account for the interim levies imposed by By-law No. 2016-097; 4. And that the tax rates established by this by-law to produce the final tax bills for 2017 shall take into account adjustments to commercial, industrial and multi - residential properties as required by Bill 140, an Act to amend the Assessment Act, Municipal Act, Assessment Review Board Act and Education Act in respect of property taxes; And that in the event an installment is not paid on its due date, there shall be imposed a penalty of 1 '/4 percent (1.25%) per month on the first day of the calendar month following non payment; And that in the event an installment is not paid on its due date, interest shall be imposed at the rate of 1 '/4 per cent (1.25%) per month on the first day of the second calendar month following the due date and on the first day of every calendar month thereafter until the taxes are paid; Page 3 7. And that if any instalment remains unpaid at the due date, all future instalments become immediately due and payable; And that the Treasurer and the Tax Collector are hereby authorized to accept part payment from time to time on account of taxes due, provided that the acceptance of any part payment shall not affect the collection of any percentage charge imposed under sections (5) and (6) of this by-law; 9. And that notwithstanding the provisions of the by-law, all taxes shall be deemed to have been imposed and to be due on and from the first day of January, 2017; 10. And that on application to the Municipality, a taxpayer may pay taxes by a pre - authorized payment plan, payable on the first day of each month. In the event of the default of the payment on the pre -authorized payment plan, enrolment in the plan shall be terminated and the final tax levy shall be due and payable on the instalment dates as set out in Section 14; 11. And that all realty taxes levied under Section 33 and Section 34 (supplementary taxes) of the Assessment Act shall be due and payable at least twenty-one (21) days after notice is given by the Tax Collector; 12. And that for the payments -in -lieu of taxes due to The Corporation of the Municipality of Clarington the actual amount due to The Corporation of the Municipality of Clarington shall be based on the assessment roll and the tax rates for the year 2017; 13. And that for the railway rights of way taxes due to The Corporation of the Municipality of Clarington in accordance with the Regulations as established by the Minister of Finance, pursuant to the Municipal Act, 2001, S.O.2001, c.25, as amended, the actual amount due to The Corporation of the Municipality of Clarington shall be based on the assessment roll and the tax rates prescribed for the year 2017; 14. And that there shall be levied and collected upon the assessable land, buildings and businesses with the Corporation of the Municipality of Clarington, the rates identified on Attachment #1, and as follows on the commercial and industrial assessments in the Business Improvement Areas for the year 2017. Page 4 Business Improvement (Note 2) Bowmanville Newcastle Orono CT,ST,Xt & GT 0.005187700 0.000890160 0.001682290 CU & CX 0.003631390 0.000623110 0.001177600 IT 0.008084940 0.001387290 0.002621820 (Note 1 — Due to delays resulting from implementation of Bill 140, Multi - Residential, Commercial and Industrial properties may be billed separately in 2017) (Note 2- Rates: CT= Commercial Taxable Full, CU= Commercial Taxable — Excess land CX=Commercial Taxable Vacant Land; IT=Industrial Taxable Full; XT=Commercial Taxable Full New Construction; ST=Shopping Centres; CG=Commercial General -No Education) 15. And that subject to the provisions of clause 9 of this by-law, all taxes levied under the authority of this by-law shall be payable in Canadian funds and shall be divided into two equal instalments, the first of said instalments to become due and payable on or before the 22nd day of June, 2017 and the second of said instalments to become due and payable on or before the 21St day of September, 2017 and shall be paid into the office of the Treasurer of The Corporation of the Municipality of Clarington, subject to change by the Treasurer or Tax Collector, for accommodation for Bill 140, and/or any other Legislation or Regulation which may be enacted after the passage of this by- law; 16. And that the Municipality will collect and forward Regional and Education levies in accordance with the rates established by the Region of Durham and the Province of Ontario as reflected in Attachment #1; 17. And that Attachment #1 attached hereto shall be and form a part of this By- law; 18. And that if any section or portion of this by-law or Attachment #1 is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the Municipality of Clarington that all remaining sections and portions of this By- law and Attachment #1 continue in force and effect. Page 5 19. This By-law shall come into force and effect upon the date of the final reading thereof. By -Law passed in open session this 10th day of April, 2017 V_ian-Foster, Mayor 7Z . A Greentree, Clerk DN 2017 den RATETIN-ADMIN 07 -Apr -17 2017 MUNICIPALITY OF CLARINGTON - new assessments PROPERTY CLASS ASSESSMENT TAX RATES & TAX $ RAISED REGION EDUCATION CLARINGTON COMBINED C.V.A. Code Rate Tax $ Rale Tax $ Rate Tax $ Rate Tax $ Residentlal/Farm - RT 10,262.180.484 0.00665931 68,339,041 0.00179000 18,369,303 0.004308701 44,216,657 0.01275801 130,925,001 Residential/Farm-SHARED PIL Fill 1,167,1 0.00665931 7,772 0.00179000 2,089 0.00430870] 5,029 0.01275801 14,890 Residential/Farm-PUFull RF 2,922.5M 0.00665931 111 0.00179000 5,231 0.00430870• 12,592 0.01275801 37,285 Re51den6al/Farm-PIL-Full-PROV TENANT RP 10,915,42 0.00665931 72,689 0.00179000 19,539 0.00430870 47,031 0.01275801 139,259 Reslden6al/Farm-PIL-Gen RG 12.860,65C 0.00665931 85,643 0 0.004308701 55,413 0.01096801 141,056 Farmland FT 486,733,30 0.00133186 648,281 0.00044750 217,813 0.00086174 419,438 0.00264110 1,285,512 Farmland-PIL-Full-Prov Tenant FP 3.923.82E 0.00133186 5,226 0.00044750 1,756 0.00086174 3,381 0.00264110 10,363 Multl MT -%T 108710,1e 0.01242960 1,351,224 0.00179000 194,591 0.00804219 874,268 0.02226179 2,420,083 F90 10.889,413,51 I 134,973,449 Occupied CT 393.096,551 0.008851300 3,785,740 0.01114154 4,379,707 I 0.00624762 2,455,918 0.02704516 10,831,359 immerclel mmerclal-SHARED PIL CH 72,416,94 0.00865600 699,258 0.01114154 806,836 0.00624762 452,434 0.02704516 1,958,528 merclal-PIL-full CF 26,398.36E 0.00965600 254,903 0.01114154 294,116 0.006247621 164,927 0.02704516 713,948 Commercial-PIL-Gen CG 6.371.52f 0.00965600 61,523 0 0.00624762 39,807 0.01590362 101,330 Commerclal-PIL-Full-PROV TENANT CP 6,560,4 0.00985600 63,347 0.01114154 73,093 0.00624762. 40,987 0.02704516 177,427 Commercial-PIL-Full-excess land-PROV TENANT 00 112,4 0.00675920 760 0.00779908 877 0.00437333 492 0.01893161 2,129 Commerclal Excess Land Cu 9,548.31 0.00875920 64,539 0.00779908 74,468 0.004373331 41,758 0.01893161 180,765 COMmarolel Vacant Land CX 36.348.24f 0.00675920 245,685 0.00779908 283,483 0.00437333 158,963 0.01893161 688,131 Commercial-PIL-Gen vac land Cz 9,339,7 0.00675920 63,128 0 0.00437333. 40,846 0.01113253 103,975 Parking Lot -Taxable Full GT 1,088,75 0.00965600 10,513 0.01114154 12,130 0.006247621 6,802 0.02704516 29,445 Commercial Taxable: Full, New Construction XT 116,837,57 0.00965600 1,128,184 0.01114154 1,301,751 0.00624762] 729,957 0.02704516 3,159,892 Commercial Excess Land, New Construction xu 718,74 0.00675920 4,858 0.00779908 5,606 0.00437333 3,143 0.01893161 13,607 office Bulldings-Shared PIL DH 27.917.551 0.00965600 269,572 0.01114154 311,045 0.00624762 174,418 0.02704516 755,035 Office Buildings -Taxable full DT 2.523,22 0.00965600 24,364 0.01114154 28,113 0.006247621 15,764 0.02704516 68,241 Shopping Centres ST 69,292,54 0.00965600 669,089 0.01114154 772,026 0.00624762 432,914 0.02704516 1,874,029 Shopping Centre-excessfvac su 590.632 0.00675920 3,992 0.00779908 4,806 0.00437333 2,5x3 0.01893161 11,181 Shopping Centre, New Construction 2T 37.101,784 0.00965600 358,255 0.01114154 413,371 0.00624762. 231,798 0.02704516 1,003,424 Shopping Centre, New Constr-excesslvac zu 1,083,780 0.00675920 7,325 0.00779908 8,452 0.004373331 4,7 0.01893161 _ 20,517 817,347,04 i 21,492,96 Industrial IT eaul'ista, 0.01504871 912,275 0.01390000 842,639 0.00973680 590,259 0.03868551 2,345,173 Industdal-Full- PIL IF 19.981,02E 0.01504871 300,689 0.01390000 277,736 0.009736801 194,551 0.03868551 772,976 Industrlel-SHARED PIL IN 799,7 0.01504871 12,034 0.0139000011,116 0.00973680 7,787 0.03868551 30,937 Industdal-PIL-Full-PROV TENANT IP 978,0 0.01504871 14,718 0.01390000 13,594 0.00973680 9,523 0.03868551 37,835 Industrial -VACANT -SHARED PIL IJ 1,005,0 0.00978186 9,831 0.00903500 9,080 0.006328921 6,361 0.02514578 25,272 Industrial -EXCESS -SHARED PIL IK 53,05 0.00978186 519 0.00903500 479 0.00632892] 336 0.02514578 1,334 Industrial excess land Iu 2,266.05E 0.00978186 22,166 0.00903500 20,474 0.00632892' 14,342 0.02514578 $6,982 Industrial Vacant Land Ix 11,593,32 0.00978186 113,404 0.00903500 104,746 0.00632892. 73,373 0.02514578 291,523 Industrial PIL-Gen-Vac Land Iz 1,249,00 0.00978186 12,218 0 0.006328921 7,905 0.01611078 20,123 Industdal-Farmland Awaiting Development Phi Ii 777,7 0.00499449 3,884 0.00134250 1,044 0.00323163i 2,513 0.00956852 7,441 New Construction Industrial Omupled 3T 4,552,850 0.01504871 88,515 0.01140000 5102 0.00973680 44,330 0.03618551 164,747 103,877,21 Large Industrial LT 85,465,28 0.01504871 1,288,142 0.01390000 1,187,967 I 0.00973680 832,158 0.03868551 3,306,267 Large Industrial Shared PIL Generating station LS 22.383,291 0.01504871 336,840 0.01390000 311,728 0.00973680. 217,942 0.03868551 865,910 Large Industrial Shared PIL Water Intake system LI 10,913,60 0.01504871 164,236 0.01390000 151,699 0.00973680 106,264 0.03868551 422,199 Large Industrial Shared PIL Non -Generating system LN 41,382,32 0.01504871 622,751 0.01390000 575,214 0.009736801 402,931 0.03868551 1,600,896 Large Induatrlal-excess land -Shared PIL LK 760.721 0.00978186 7,441 0.00903500 6,873 0.00632882 4,815 0.02514578 19,129 Large Industrial -Full -excess land LU 4,117,60 0.00978186 40,278 0.00903500 37,203 0.00632892. I 26,060 0.02514578 103,541 Sub -total Industrial 268.900.045 165,022,83 Pipeline PT 49,478,00 0.00818695 405,0741 0.01140000 5e4,049 0.00529712 262,091 0.02488407 1,231,214 Managed Forest TT 28,978,58t 0.00166483 48,244 0.00044750 12,968 0.001077181 31,215 0.00318951 92,427 8,456,58 10% TOTAL ASSESSMENT 109% 12,054,117,199 $82,635,613 $31,759,909 $53,466,816 $167,862,338 Exempt 41 �® TOTAL 12,539,053,19 2016 Comparative Total Assessment 11,556,092,445 % 8.51 Tex 9 Split 49.2% 18.9% 31.9% 100%