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The Corporation of the Municipality of Clarington
By-law 2020-027
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 2020 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 09-
2020 for Regional General purposes, 10-2020 for Regional Transit Commission
purposes and 11-2020 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 08-2020;
And Whereas the Province of Ontario has prescribed the Education Tax Rates in
Regulation 6/20 of the Education Act, -
Now therefore the Council of the Corporation of the Municipality of Clarington
enacts as follows:
That for the year 2020, 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 2020 totalling approximately $62,747,374 are set forth
in Schedule "A" attached to this By-law in the manner as set hereunder:
2020
2019
2018
General Purposes
62,747,374
59,822,692
56,757,931
Total for Business Improvement Area
213,439
215,200
211,820
TOTAL
62,960,813
60,037,892
56,969,751
3. And that the tax rates, established by this by-law to produce the final tax bills
for 2020 shall be adjusted to account for the interim levies imposed by By-law
No. 2019-067;
4. And that the tax rates established by this by-law to produce the final tax bills for
2020 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 instalment 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 instalment 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;
Page 3
7. And that if any instalment remains unpaid at the due date, all future
instalments 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, 2020;
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 instalment 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 instalment 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 2020;
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 2020;
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 2020.
Page 4
Business Improvement
Note 2
Bowmanville
Newcastle
Orono
CT,ST,XT & GT
0.00394147
0.00092812
0.00134057
CU & CX
0.00394147
0.00092812
0.00134057
IT
0.00550038
0.00129520
0.00187079
(Note 1 — Due to delays resulting from implementation of Bill 140, Multi -
Residential, Commercial and Industrial properties may be billed separately in
2020)
(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 instalments, the first of said instalments to become
due and payable on or before the 23 day of July, 2020 and the second of said
instalments to become due and payable on or before the 17 day of September,
2020 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 14th day of April, 2020.
Municipal Clerk
DN:2020 draft RATETIN-ADMIN
06-Apr-20
2020 MUNICIPALITY OF CLARINGTON
PROPERTY CLASS
ASSESSMENT
TAX RATES & TAX
RAISED
C.V.A.
REGION
EDUCATION
CLARINGTON
COM81NEO
Cede
Rate
Tax $
Rate
Tax $
Rate
Tax $
Rate
Tax $
Residential/Farm
RT
13,397567,659
0.00585522
78,445.706
0.00153000
20,498,279
1
0.00393076'
52,662,623
0.01131598
151,606,608
Residential/Farm-SHARED PIL
RH
1,444,600
0,00585522
8,458
0.00153000
2,210
0.00393076!
6,678
0.01131598
16,346
Residential/Farm-PIL-Full
RF
2,928,200
0,00585522
17,145
0.00153000
4,480
0.003930761
11,510
0.01131598
33,135
Resitlential/Farm-PIL-Full-PROV TENANT
RP
10,791.300
0.00585522
63,185
0.00153000
16,511
0.00393076i
42,418
0.01131698
122,114
Residential/Farm-PIL-Gen
RG
16,500.500
0.00585522
96,614
0.00000000
-
0.00393076•
64,860
0.00978598
161,474
Farmland
FT
551,410.512
0.00117105
645,729
0.00038250
210,915
0.00078616.
433,491
0.00233970
1,290,135
Farmland-PIL-Full-Prov Tenant
FP
4,797.600
0.00117105
5,618
0.00038250
1,835
0.000786161
3,772
0.00233970
11,225
Multi -Res
MT
147,798.100
0.01092876
1.615.250
0.00153000
226,131
0.00733676'
11084,369
0,01979552
2.925.740
New Multi -Res
NT
0.00644074
-
0.00153000
-
0.00432384!
0.01229458
91%
14, 133,238,471
1
156,166,777
Commercial Occupied
CT
448.410,890
0.00849007
3,807,040
0.00980000
4,394,427
1
0.00669960'
2,556,763
0.02398967
10,757,230
Commercial -Small Scale on Farm Business
07
111,100
0,00849007
943
0.00245000
272
0.00669960!
633
0.01663967
1,848
Commercial -SHARED PIL
CH
75,578,800
0.00849007
641,669
0.00980000
740,672
0.006699601
430,769
0.02398967
1,813,110
Commercial-PIL-Full
CF
33,717,700
0.00849007
286,266
0.00980000
330,433
0.00669960i
192,177
0.02398967
808,876
Commercial-PIL-Gen
CG
5,866,000
0.00849007
49,803
0.00000000
0
0.00669960•
33,434
0.01418967
83,237
COmmenclal-PIL-Full-PROV TENANT
CP
6,560.400
0.00849007
55,698
0.00980000
64,292
0.00569960!
37,392
0.02398967
157,382
Commercial-PIL-Full-excess land-PROV TENANT
CO
143,600
0.00849007
1,219
0.00980000
1,407
0.005699601
818
0.02398967
3,444
Commercial Excess Land
CU
4,349.495
0.00849007
36,928
0.00980000
42,625
0.00569960'
24,790
0.02398967
104,343
Commercial-PIL-Full excess land
CV
0
0.00649007
0
0.00980000
0
0.00569960.
0
0.02398967
0
Commercial Vacant Land
Cx
33,912,900
0.00849007
287,923
0.00980000
332,346
0.005699601
193,290
0.02398967
813,559
Commercial-PIL-Gen vac land
Cz
12,189,000
0.00849007
103,485
0.00000000
0
0.00569960i
69,472
0.01418967
172,957
Commercial-PIL-Gen excess land
CW
0
0.00849007
0
0.00000000
0
0.00669960,
0
0.01418967
0
Parking Lot PIL Full, Vacant Land, Taxable Tenant
GR
0
0.00849007
0
0.00980000
0
0.00569960!
0
0.02398967
0
Parking Lot -Taxable Full
GT
3,718,000
0.00849007
31,566
0.00980000
36,436
0.006699601
21,191
0.02398967
89,193
Commercial Taxable: Full, New Construction
XT
203,213,151
0.00849007
1,725,294
0.00980000
1,991,489
0.00569960i
1,168,234
0.02398967
4,875,017
Commercial Small Scale on Farm Bus, New Construction
X7
50.000
0.00849007
425
0.00245000
123
0.00669960.
285
0.01663967
833
Commercial Excess Land, New Construction
xu
2.645,500
0.00849007
22,460
0.00930000
25,926
0.006699601
16,078
0.02398967
63,464
Office Buildings -Shared PIL
DH
27.833,200
0.00849007
236,306
0.00980000
272,765
0.00569960j
168,638
0.02398967
667,709
Office Buildings -Taxable full
DT
851,400
0.00849007
7,228
0.00980000
8,344
0.00569960-
4,853
0.02398967
20,425
Office Buildings- Excess Land
ou
0
0.00849007
0
0.00980000
0
0.00569960!
0
0.02398967
0
Office Buildings- Full,New Construction
Yi
8.113.700
0.00849007
68,886
0.00980000
79,514
0.005699601
46,246
0.02398967
194,645
Shopping Centres
5T
73.742,547
0.00849007
626,079
000980000
722,677
0.00569960i
420,303
G02398967
1,769,059
Shopping Centre-excess/vac
Su
384,979
0.00849007
3,268
0.00980000
3,773
0.00569960.
2,194
0.02398967
9,235
Shopping Centre, New Construction
zT
50,160,449
0.00849007
425,866
0.00980000
491,572
0.006699601
286,894
0.02398967
1,203.332
Shopping Centre, New Constr-excess/vac
zu
1,071,900
0.00849007
9,101
0.00980000
10,505
0.00569960j
6,109
0.02398967
25,715
992,624,711
i
23,634.613
Industrial
Industrial Taxable
IT
60,144,800
0.01184804
712,598
0.01250000
751,810
0.007963891
478,385
0.03230193
1,942,793
Industrial-Full-PIL
IF
20,120,800
0.01184804
238,392
0.01250000
251,510
0.00795389-
160,039
0.03230193
649,941
Industrial -SHARED PIL
IH
5,751,300
0.01184804
68.142
0.01250000
71,891
0.00795389!
45,745
0.03230193
185,778
Industrial-PIL-Full-PROV TENANT
IF
0
0.01184804
0
0.01250000
0
0.007963891
0
0.03230193
0
Industrial -VACANT -SHARED PIL
IJ
9
0.01184804
0
0.01250000
0
0.00796389'
0
0.03230193
0
Industrial -EXCESS -SHARED PIL
IK
1.583,400
0.01184804
18,760
0.01250000
19,793
0.00795389.
12,694
0.03230193
51,147
Industrial excess land
lu
1.700,900
0.01184804
20,152
0.01250000
21,261
0.007963891
13,629
0.03230193
54,942
Industrial Vacant Land
IX
22.000,700
0.01184804
260,665
0.01250000
275,009
0.00796389j
174,991
0.03230193
710,665
Industrial PIL-Gen-Vac Land
lz
3.545,000
0.01184804
42,001
0.00000000
0
0.00796389'
28,197
0.01980193
70,198
Industrial -Farmland Awaiting Development Phl
It
0
0.00439142
0
0.00114750
0
0.00294807.
0
0.00848699
0
New Construction Industrial Occupied
JT
14,197,490
0.01184804
168,212
0,00980000
139,135
0.007953891
112,926
0.02960193
420,272
New Construction Industrial Excess Land
JU
232.092
0.01184804
2,750
0,00980000
2,275
0.00795389i
1,846
0.02960193
6,871
129,276.482
I
Large Industrial
LT
96,386.899
0.01184804
1,141,996
0.01250000
1.204.836
0.00796389j
766,651
0.03230193
3,113,483
Large Industrial Shared PIL Generating station
LS
23,363,400
0.01184804
276,810
0.01250000
292.043
0.007:5389'
185,830
0.03230193
754,683
Large Industrial Shared PIL Water Intake system
LI
11748.900
0.01184804
139,201
0.01250000
146,861
0.0075389!
93,449
0.03230193
379,511
Large Industrial Shared PIL Non -Generating system
LN
43,362,500
0.01184804
513.761
0.01250000
542,031
0.007963891
344,901
0.03230193
1,400,693
Large lndustriahexcess land -Shared PIL
LK
845.200
0.01184804
10,014
0.01250000
10,565
0.00796389i
6,723
0.03230193
27,302
Large Industrial -Full -excess land
Lu
6,241,513
0,01184804
73,950
0.01250000
78,019
0.00795389i
49,644
0.03230193
201.613
Sub -total Industrial 311,224 894
181,948,412
I
Landfill Taxable
HT
-
0.00644074
-
0.00000000
-
0.004323841
-
0.01076458
-
Landfill PIL Full
HF
-
0.00644074
.
0.00000000
-
0.004323841
-
0.01076458
-
Pipeline
PT
55.475,000
0.00719841
399,332
0.00980000
543,655
0.00483248i
268,082
0.02183089
1,211,069
Managed Forest
TT
38.231,800
0.00146381
55,964
0.00038250
14.624
0.00098269•
37,670
0.00282900
108.158
93,706,800
1
9%
TOTAL ASSESSMENT
100%
15,530,794,876
$93,467,858
$34,875,277
$62,747,374
$191,090,609
Exempt
564,168,805
TOTAL
16.094,963.681
2019 Comparative Total Assessment 14,886.066,735
%
8.12
Tax S Split
489 %