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Home My WebLink About2019-029If 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 2019-029 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 2019 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 '/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 23- 2019 for Regional General purposes, 24-2019 for Regional Transit Commission purposes and 25-2019 for Regional Solid Waste Management purposes were passed 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 Page 2 Municipalities; and the Regional Municipality of Durham approved the transition ratios By-law Number 22-2019; And Whereas the Province of Ontario has prescribed the Education Tax Rates in Regulation 64/19 of the Education Act, - Now therefore the Council of the Corporation of the Municipality of Clarington enacts as follows: That for the year 2019, 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 2019 totalling approximately $59,822,692 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2019 2018 2017 General Purposes Total for Business Improvement Area TOTAL 59,822,692 215,200 60,037,892 56,757,931 211,820 56,969,751 53,466,816 203,300 53,670,116 3. And that the tax rates, established by this by-law to produce the final tax bills for 2019 shall be adjusted to account for the interim levies imposed by By-law No. 2018-101; 4. And that the tax rates established by this by-law to produce the final tax bills for 2019 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; 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%) 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%) 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; 7. And that if any installment remains unpaid at the due date, all future installments become immediately due and payable; Page 3 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, 2019; 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 or by full payment on installment due dates. 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/omitted 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 2019; 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 2019; 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 2019. Business Improvement Note 2 Bowmanville Newcastle Orono CT,ST,XT & GT 0.00445844 0.00087915 0.00149817 CU & CX 0.00401260 0.00079123 0.00134835 IT 0.00646935 0.00127568 0.00217389 Page 4 (Note 1 —Due to delays resulting from implementation of Bill 140, Multi - Residential, Commercial and Industrial properties may be billed separately in 2019) (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 20th day of June, 2019 and the second of said installments to become due and payable on or before the 19th day of September, 2019 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. 19. This By-law shall come into force and effect upon the date of the final reading thereof. Passed in Open Council this 29th day of April, 2019 Adrian Foster, Schedule A to By-law 2019-029 2019 MUNICIPALITY OF CLARINGTON PROPERTY CLASS ASSESSMENT TAX RATES & TAX RAISED REGION EDUCATION CLARINGTON COMBINED C. V.A. Code Rate Tax $ Rate Tax $ Rate Tax $ Rate Tax $ Residential/Farm RT 12,323,605,454 0.00606877 74,789,127 0.00161000 19,841,005 I 0.00405533j 49,976,287 0.01173410 144,606,419 Residential/Farm-SHARED PIL RH 1,377,500 0.00606877 8,360 0.00161000 2,218 0.00405533• 5,586 0.01173410 16,164 Residential/Farm-PIL-Full RF 2,834,150 0.00606877 17,200 0.00161000 4,563 0.00405533! 11,493 0.01173410 33,256 Residential/Farm-PIL-Full-PROVTENANT RP 10,170,182 0.00606877 61,720 0.00161000 16,374 0.00405533! 41,243 0.01173410 119,337 Residential/Farm-PIL-Gen RG 15,546,226 0.00606877 94,346 0.00000000 - 0.004055331 63,045 0.01012410 157,391 Farmland FT 544,104,731 0.00121375 660,407 0.00040250 219,002 0.000811071 441,307 0.00242732 1,320,716 Farmland-PIL-Full-Prov Tenant FP 4,491,603 0.00121375 5,452 0.00040250 1,808 0.00081107j 3,643 0.00242732 10,903 Multi -Res MT 136,333,156 0.01132735 1,544,293 0.00161000 219,496 0.00756927j 1,031,942 0.02050662 2,795,731 New Multi -Res NT - 0.00667565 - 0.00161000 - 0.00446086j 0.01274651 - 13,038,463,002 j 149,059,917 Commercial Occupied CT 423,946,489 0.00879971 3,730,606 0.01030000 4,366,649 0.00588023! 2,492,903 0.02497994 10,590,158 Commercial -SHARED PIL CH 74,408,746 0.00879971 654,775 0.01030000 766,410 0.00588023! 437,541 0.02497994 1,858,726 Commercial-PIL-Full CF 30,728,173 0.00879971 270,399 0.01030000 316,500 0.005880231 180,689 0.02497994 767,588 Commercial-PIL-Gen CG 6,243,342 0.00879971 54,940 0.00000000 0 0.005880231 36,712 0.01467994 91,652 Commercial-PIL-Full-PROV TENANT CID 6,560,400 0.00879971 57,730 0.01030000 67,572 0.00588023j 38,577 0.02497994 163,879 Commercial-PIL-Full-excess land-PROV TENANT CQ 133,200 0.00791974 1,055 0.00927000 1,235 0.00529221j 705 0.02248195 2,995 Commercial Excess Land CU 6,147,720 0.00791974 48,688 0.00927000 56,989 0.00529221• 32,535 0.02248195 138,212 Commercial-PIL-Full excess land CV 0 0.00791974 0 0.00927000 0 0.00529221 ! 0 0.02248195 0 Commercial Vacant Land CX 40,712,807 0.00791974 322,435 0.00927000 377,408 0.00529221 ! 215,461 0.02248195 915,304 Commercial-PIL-Gen vac land CZ 11,393,447 0.00791974 90,233 0.00000000 0 0.005292211 60,297 0.01321195 150,530 Commercial-PIL-Gen excess land CW 0 0.00791974 0 0.00000000 0 0.005292211 0 0.01321195 0 Parking Lot PIL:Full, Vacant Land, Taxable Tenant GR 0 0.00791974 0 0.00927000 0 0.00529221 j 0 0.02248195 0 Parking Lot -Taxable Full GT 3,421,624 0.00879971 30,109 0.01030000 35,243 0.00588023j 20,120 0.02497994 85,472 Commercial Taxable: Full, New Construction XT 164,791,094 0.00879971 1,450,114 0.01030000 1,697,348 0.00588023' 969,010 0.02497994 4,116,472 Commercial Excess Land, New Construction Office Buildings -Shared PIL XU DH 478,908 27,829,266 0.00791974 0.00879971 3,793 244,889 0.00927000 0.01030000 4,439 286,641 0.00529221 • 0.00588023! 2,534 163,642 0.02248195 0.02497994 10,766 695,172 Office Buildings -Taxable full DT 820,550 0.00879971 7,221 0.01030000 8,452 0.00588023! 4,825 0.02497994 20,498 Office Buildings- Excess Land DU 0 0.00791974 0 0.00927000 0 0.005292211 0 0.02248195 0 Office Buildings- Full,New Construction YT 7,957,351 0.00879971 70,022 0.01030000 81,961 0.005880231 46,791 0.02497994 198,774 Shopping Centres ST 75,295,739 0.00879971 662,581 0.01030000 775,546 0.00588023j 442,756 0.02497994 1,880,883 Shopping Centre-excess/vac SU 1,453,860 0.00791974 11,514 0.00927000 13,477 0.00529221j 7,694 0.02248195 32,685 Shopping Centre, New Construction ZT 43,570,037 0.00879971 383,404 0.01030000 448,771 0.00588023, 256,202 0.02497994 1,088,377 Shopping Centre, New Constr-excess/vac ZU - 0.00791974 0 0.00927000 0 0.00529221• 0 0.02248195 0 925,892,753 I 22,808,143 Industrial Industrial Taxable IT 59,152,629 0.01276869 755,302 0.01290000 763,069 0.00853241 I 504,714 0.03420110 2,023,085 Industrial- Full- PIL IF 20,060,225 0.01276869 256,143 0.01290000 258,777 0.00853241 j 171,162 0.03420110 686,082 Industrial -SHARED PIL IH 7,048,568 0.01276869 90,001 0.01290000 90,927 0.00853241 j 60,141 0.03420110 241,069 Industrial-PIL-Full-PROV TENANT IF 0 0.01276869 0 0.01290000 0 0.00853241 j 0 0.03420110 0 Industrial -VACANT -SHARED PIL Industrial -EXCESS -SHARED PIL IJ IK 0 264,818 0.01127881 0.01127881 0 2,987 0.01139457 0.01139457 0 3,017 0.00753668i 0.00753668. 0 1,996 0.03021006 0.03021006 0 8,000 Industrial excess land IU 1,652,868 0.01127881 18,642 0.01139457 18,834 0.00753668! 12,457 0.03021006 49,933 Industrial Vacant Land IX 17,928,906 0.01127881 202,217 0.01139457 204,292 0.00753668I 135,124 0.03021006 541,633 Industrial PIL-Gen-Vac Land IZ 3,243,284 0.01127881 36,580 0.00000000 0 0.007536681 24,444 0.01881549 61,024 Industrial -Farmland Awaiting Development Ph1 11 434,300 0.00455158 1,977 0.00120750 524 0.003041501 1,321 0.00880058 3,822 New Construction Industrial Occupied JT 15,513,928 0.01276869 198,093 0.01030000 159,793 0.00853241 j 132,371 0.03160110 490,257 New Construction Industrial Excess Land JU 232,092 0.01127881 2,618 0.00909799 2,112 0.00753668j 1,749 0.02791348 6,479 125,531,618 I Large Industrial LT 92,746,360 0.01276869 1,184,250 0.01290000 1,196,428 0.00853241! 791,350 0.03420110 3,172,028 Large Industrial Shared PIL Generating station LS 22,622,405 0.01276869 288,858 0.01290000 291,829 0.00853241 I 193,024 0.03420110 773,711 Large Industrial Shared PIL Water Intake system LI 11,476,900 0.01276869 146,545 0.01290000 148,052 0.00853241 I 97,926 0.03420110 392,523 Large Industrial Shared PIL Non -Generating system LN 42,540,990 0.01276869 543,193 0.01290000 548,779 0.00853241j 362,977 0.03420110 1,454,949 Large Industrial -excess land -Shared PIL LK 817,568 0.01127881 9,221 0.01139457 9,316 0.00753668j 6,162 0.03021006 24,699 Large lndustrial-Full-excessland LU 5,533,542 0.01127881 62,412 0.01139457 63,052 0.00753668j 41,705 0.03021006 167,169 Sub -total Industrial 301,269,383 175,737,765 I Landfill Taxable HT - 0.00667565 - 0.00000000 - 0.004460861 0.01113651 - Landfill PIL Full HF - 0.00667565 - 0.00000000 - 0.00446086j 0.01113651 - Pipeline PT 53,145,148 0.00746095 396,513 0.01030000 547,395 0.00498562j 264,962 0.02274657 1,208,870 Managed Forest TT 35,081,997 0.00151720 53,226 0.00040250 14,121 0.00101383j 35,567 0.00293353 102,914 88,227,145 9% TOTAL ASSESSMENT ### 14,353,852,283 $89,524,191 $33,929,424 $59,822,692 $183,276,307 Exempt 532,214,452 TOTAL 14,886,066,735 2018 Comparative Total Assessment 13,690,792,552 % 8.73 Tax $ Split 48.8% 18.5% 32.6% 100%