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Home My WebLink About2018-027If this information is required in an alternate format, please contact the Accessibility Co-ordinator at 905-623-3379 ext. 2131 The Corporation of the Municipality of Clarington By-law 2018-027 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 2018 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 Schedule "A" 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 installments 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 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 06- 2018 for Regional General purposes, 07-2018 for Regional Transit Commission purposes and 08-2018 for Regional Solid Waste Management purposes were passed Page 2 to adopt estimates of all sums required by The Regional Municipality of Durham for 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 05-2018; And Whereas the Province of Ontario has prescribed the Education Tax Rates in Regulation 26/18 of the Education Act, - Now therefore the Council of the Corporation of the Municipality of Clarington enacts as follows: That for the year 2018, 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 Schedule "A" attached to this By-law; 2. And that the estimated expenditures, net of revenue and applied surplus required during the year 2018 totalling approximately $56,757,931 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2018 2017 2016 General Purposes 56,757,931 53,466,816 50,526,197 Total for Business Improvement Area 211,820 203,300 199,200 TOTAL 56,969,751 53,670,116 50,725,397 3. And that the tax rates, established by this by-law to produce the final tax bills for 2018 shall be adjusted to account for the interim levies imposed by By-law No. 2017-097; 4. And that the tax rates established by this by-law to produce the final tax bills for 2018 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 respecl of property taxes; 5. 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; 6. 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 installment remains unpaid at the due date, all future installments become immediately due and payable; 8. 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, 2018; 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 installment 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 2018; 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 2018; 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 Schedule "A", and as follows on the commercial and industrial assessments in the Business Improvement Areas for the year 2018. Page 4 Business Improvement Note 2 Bowmanville Newcastle Orono CT,ST,XT & GT 0.00485099 0.00096122 0.00158551 CU & CX 0.00388079 0.00076898 0.00126841 IT 0.00730994 0.00144846 0.00238919 (Note 1 — Due to delays resulting from implementation of Bill 140, Multi - Residential, Commercial and Industrial properties may be billed separately in 2018) (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; GT= Parking Lot Taxable Full) 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 installments, the first of said installments to become due and payable on or before the 21st day of June, 2018 and the second of said installments to become due and payable on or before the 20t" day of September, 2018 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 Schedule "A"; 17. And that Schedule "A" 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 of Schedule "A" 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 Schedule "A" 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. Passed in Open Council this 9t" day of April, 2018. Schedule A to By-law 2018-027 DN.2018 draft RATFFIN-ADMIN 29-May-18 2018 MUNICIPALITY OF CLARINGTON - new assessments PROPERTY CLASS ASSESSMENT TAX RATES & TAX $ RAISED C.V.A. REGION EDUCATION CLARINGTON COMBINED Code Rate Tax $ Rate Tax $ Rate lax $ Rate Tax $ ResidentiallFarm RT 11,276,108,475 0.00633998 71,490,302 0.00170000 19,169,384 0.00418792i 47,223,440 0.01222790 137,883,126 Residential/Farm-SHARED PIL RH 1,273.900 0.00633998 8,077 0.00170000 2,166 0.004187921 $,335 001222790 15,578 ResidentiallFarm-PIL-Full RF 2.740.100 0.00633998 17,372 0.00170000 4,658 0.00418792' 11,475 0-01222790 33,505 ResidentiallFarm-PIL-Full-PROV TENANT RP 10,203.952 0.00633998 64,693 0.00170000 17,347 0.00418792. 42,733 0.01222790 124,773 Residential/Farm-PIL-Gen RG 14,270,288 0.00633998 90,473 - 0.00418792. 59,763 0-01052790 150,236 Farmland FT 509.428.764 0.00126799 645,951 0.00042500 216,507 0.000837581 426,687 0.00253057 1,289,145 Farmland-PIL-Full-Prov Tenant FP 4.233.050 0.00126799 5,367 0.00042500 1,799 0.00083758, 3,546 0.00253057 10,712 Multi -Res MT 124.012,803 0.01183358 1,467,515 0.00170000 210,822 0.00781675! 969,377 0.02135033 2,647,714 New Multi -Res NT - 0.00697398 - 0.00170000 - 0.004606711 001328069 - 91% 11,942,271,342 i 142.154,789 Commercial Occupied CT 402,487,867 0.00919298 3,700.063 0,01077055 4,335,016 0.00607248! 2,444,100 0.02603601 10,479,179 Commercial -SHARED PIL CH 71,311.127 0.00919298 655,562 0.01077055 768.060 0.006072481 433,035 0.02603601 1,856,657 Commercial-PIL-Full CF 29,771,145 0.00919298 273.686 0.01077066 320.652 0.00607248' 180,785 0.02603601 775,123 Commercial-PIL-Gen CG 6,014,684 0.00919298 55,293 0 0.0060724B. 36,524 0.01526546 91,817 Commercial-PIL-Full-PROV TENANT CP 6,560,400 0.00919298 60,310 0.01077055 70,659 0.006072481 39,838 0.02603601 170,807 Commercial-PIL-Full-excess land-PROV TENANT ca 122,800 0.00735438 903 0.00861644 1,058 0.00485799i 597 0.02082881 2,558 Commercial Excess Land CU 5,398,736 0.00735438 39,704 0.00861044 46,518 0.00485799, 26,227 0.02082881 112,449 Commercial-PIL-Full excess land CV 0 0.00735438 0 0.00861644 0 0.00485799; 0 0.02082881 0 Commercial Vacant Land CX 41,440,275 0.00735435 304,768 0.00861644 357,068 0.004857991 201,316 0.020132881 863,152 Commercial-PIL-Gen vac land Cz 10,597,893 0.00735438 77,941 0 0.00485799' 51,484 0.01221237 129,425 Commercial-PIL-Gen excess land CW 0 0.00735438 0 0 0.00485799. 0 0.01221237 0 Parking Lot PIL: Full, Vacant Land, Taxable Tenant GR 0 0.00735438 0 0.00861644 0 0.004857991 0 0.02082881 0 Parking Lot -Taxable Full GT 3,125,247 0.00919298 28,730 0.01077055 33,661 0.00607248i 18,978 0.02603601 81,369 Commercial Taxable: Full, New Construction XT 147,200.718 0.00919298 1,353,213 0.01077055 1,585,433 0.00607248- 893,873 0.02603601 3,832,519 Commercial Excess Land, New Construction XU 650.625 0.00735438 4,785 0.00861644 5,606 0.00485799! 3,161 0.02082881 13,552 Office Buildings -Shared PIL DH 31,575,272 0.00919298 290,271 0.01077055 340,083 0.006072481 191,740 0.02603601 822,094 Office Buildings -Taxable full DT 787,450 0.00919298 7,239 0.01077055 8,481 0.00607248' 4,782 0.02603601 20,502 Office Buildings- Excess Land DU 0 0.00735438 0 0.00861644 0 0.00485799. 0 0.02082881 0 Office Buildings- Full, New Construction rT 7,743,502 0.00919298 71,186 0.01077055 83,402 0.006072481 47,022 0.02603601 201,610 Shopping Centres ST 71,992,056 0.00919298 661,822 0.01077055 775,394 0.00607246i 437,170 0.02603601 1,874,386 Shopping Centre-excesslvac SU 1,185,691 0.00735438 8,720 0.00861644 10.216 0.00485799- 5,760 0.02082881 24,696 Shopping Centre, New Construction zT 40,666,462 0-00919298 373,846 0.01077055 438.000 0.006072481 246,946 0.02603601 1,058,792 Shopping Centre, New Constr-excesslvac z0 0-00735438 0 0.00861644 0 0.004857991 0 0.02082881 0 878,631,959 i 22,410,667 Industrial I Industrial Taxable IT 61,113,929 0.01385286 846.603 0.01340000 B18,927 0.0091$061j 559,230 0.03640347 2,224,760 Industrial- Full- PIL IF 19,999,650 0.01385286 277.052 0.01340000 267,995 0.00916061, 183,009 0.03640347 728,056 Industrial-SHARFD PIL IH 645,164 0.01385286 8,937 0.01340000 8,645 0.00916061! 5,904 0.03640347 23,486 Ind ustrial-PIL-Full-PROV TENANT IP c 0.01385286 0 0.01340000 0 0.009160611 0 0.03640347 0 Industrial-VACANT-SHARFD PIL 11 0 0.01062074 0 0.01027378 0 0.00701677' 0 0.02791029 0 Industrial -EXCESS -SHARED PIL IK 246.836 0.01062074 2,622 0.01027378 2,536 0.00701577. 1,732 0.02791029 6,890 Industrial excess land IU 1,821,236 0.01062074 19.343 0.01027378 18,711 0.007015771 12,777 0,02791029 50,831 Industrial Vacant Land IX 14,093,387 0.01062074 149,682 0.01027378 144,792 0.00701577i 98,876 0.02791029 393,350 Industrial PIL-Gen-Vac Land fz 2,866,565 0.01062074 30.445 0-00000000 0 0.00701577, 20,111 0.01763651 50,556 Industrial -farmland Awaiting Development Phi 11 827,500 0.00475500 3,935 0,00127500 1,055 0.00314094! 2,599 0.00917094 7,589 New Construction Industrial Occupied JT 4,953,150 0.01385286 68,615 0.01090000 53,989 0.009150611 45,324 0.03390347 167,928 106,567,417 I Large Industrial LT 89,105,821 0.01385286 1,234,370 0.01340000 1,194,018 0.009150611 815,373 0.03640347 3,243.761 Large Industrial Shared PIL Generating station LS 14.067,054 0.01385286 194,869 0.01340000 188,499 0.00915061 128,722 0.03640347 512.090 Large Industrial Shared PIL Water Intake system LI 15,052,900 0.01385286 208,526 0.01340000 201,709 0.00915061 137,743 0.03640347 547,978 Large Industrial Shared PIL Non -Generating system LN 43,875,599 0.01385286 607,803 0.01340000 587,933 0.00915061, 401,488 0.03640347 1,597,224 Large Industrial -excess land -Shared PIL LK 1,132,487 0.01062074 12,028 0.01027378 11,635 0.007015771 7,945 0.02791029 31,608 Large Industrial -Full -excess land LU 4,825,571 0.01062074 51,251 0.01027378 49,577 0.00701577i 33,855 0.02791029 134,683 Sub -total Industrial 274,626,849 168,059,432 Landfill Taxable HT - 0.00697398 - 0.00000000 0.00460671 • 0.01158069 - Landfill PIL Full HF 0.00697398 - 0.00000000 0.00460671 ! 0.01158069 - Pipeline PT 51,196,500 0.00779436 399,044 0.01090000 558.042 0.005148631 263,592 0.02384299 1,220,678 Managed Forest TT 32,432,890 0.00158501 51,406 0.00042500 13,784 0.00104698� 33,957 0.00305699 99,147 83,629,390 9% TOTALASSESSMENT 100% 13,179,159,531 $85,924,323 $32,923,837 $56,757,931 $175,606,091 Exempt 511,633,021 TOTAL 13,690,792,552 2017 Comparative Total Assessment 12,539,053,196 % 9.19 Tax $ Sol 48.9% 18.7% 323 % 100%