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Home My WebLink About2022-018If 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 2022-018 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 2022 and to provide for the collection thereof. Whereas the Council for the Municipality of Clarington deems it necessary for 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; 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; Whereas an interim levy was made before the adoption of the estimates for the current year; Whereas Section 208(2) of the Municipal Act, 2001 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); 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; 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; 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; Whereas pursuant to the Regional Municipality of Durham By -Law Number 07-2022 for Regional General purposes, 08-2022 for Regional Transit Commission purposes Page 2 and 09-2022 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 Municipalities; and the Regional Municipality of Durham approved the transition ratios By-law Number 06-2022; Whereas the education levies shall be levied and collected upon the whole assessment for real property using the Education Tax Rates as set out in Ontario Regulation 400/98; Now therefore the Council of The Municipality of Clarington enacts as follows: That for the year 2022, 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 2022 totalling approximately $68,174,213 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2022 2021 2020 General Purposes Total for Business Improvement Area TOTAL 68,174,213 217,625 68,391,838 65,368,552 213,439 65,581,991 62,747,374 213,439 62,960,813 3. And that the tax rates, established by this by-law to produce the final tax bills for 2022 shall be adjusted to account for the interim levies imposed by By-law No. 2021-090; 5. And that in the event an instalment is not paid on its due date, there shall be imposed a penalty of 1 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; 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 Manager of Taxation Services 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; Page 3 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, 2022; 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 Manager of Taxation Services; 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 2022; 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 assessment roll and the tax rates prescribed for the year 2022; 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 2022. Page 4 Business Improvement Note 1 Bowmanville Newcastle Orono CT,ST,XT & GT 0.00410546 0.00078913 0.00127692 CU & CX 0.00410546 0.00078913 0.00127692 IT 0.00572925 0.00110125 0.00178197 (Note 1- 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. For properties assessed in the Realty Tax Class designated by the letters "F", "P", "R" and "T", the first of said instalments will become due and payable on or before the 23 day of June, 2022 and the second of said instalments to become due and payable on or before the 22 day of September, 2022. For properties assessed in the Realty Tax Class designated by the letters "C", "D", "G", "I", "J", "U, 'M', "N", "S", "X", "Y" and "Z" the first of said instalments will become due and payable on or before the 18 day of August, 2022 and the second of said instalments to become due and payable on or before the 22 day of September, 2022. All taxes shall be paid into the office of the Treasurer of The Corporation of the Municipality of Clarington, subject to change by the Treasurer or Manager of Taxation Services for Legislation or Regulations 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 4t" day of April, 2022 Adrian Foster, Mayor V.4m M.1'00_1 29-Mar-22 2022 MUNICIPALITY OF CLARINGTON Schedule A to By-law 2022-018 PROPERTY CLASS ASSESSMENT C.V.A. TAX RATES & TAX $ RAISED REGION EDUCATION CLARINGTON COMBINED Code Rate Tax $ Rate Tax $ Rate Tax $ Rate Tax $ Residential/Farm RT 13,971,113,201 0.00612285 85,543,030 0.00153000 21,375,803 0.004092701 57,179,575 0.01174555 164,098,408 Residential/Farm-SHARED PIL RH 1,444,600 0.00612285 8,845 0.00153000 2,210 0.004092701 5,912 0.01174555 16,967 Residential/Farm-PIL-Full RF 2,586,200 0.00612285 15,835 0.00153000 3,957 0.00409270j 10,585 0.01174555 30,377 Residential/Farm-PIL-Full-PROV TENANT RP 10,929,200 0.00612285 66,918 0.00153000 16,722 0.00409270i 44,730 0.01174555 128,370 Residential/Farm-PIL-Gen RG 17,265,500 0.00612285 105,714 0.00000000 - 0.00409270i 70,663 0.01021555 176,377 Farmland FT 557,229,130 0.00122457 682,366 0.00038250 213,140 0.00081854i 456,114 0.00242561 1,351,620 Farm land -PI L-Full-Prov Tenant FP 4,695,600 0.00122457 5,750 0.00038250 1,796 0.00081854. 3,844 0.00242561 11,390 Multi -Res MT 148,221,200 0.01142831 1,693,918 0.00153000 226,778 0.00763902! 1,132,265 0.02059733 3,052,961 New Multi -Res NT 9,937,000 0.00673514 66,927 0.00153000 15,204 0.00450197! 44,736 0.01276711 126,867 91% 14,723,421,631 1 I 168,993,336 Commercial Occupied CT 448,874,441 0.00887813 3,985,166 0.00880000 3,950,095 0.005934421 2,663,809 0.02361255 10,599,070 Commercial -Small Scale on Farm Business C7 111,100 0.00887813 986 0.00220000 244 0.00593442j 659 0.01701255 1,889 Commercial -SHARED PIL CH 75,898,100 0.00887813 673,833 0.00980000 743,801 0.00593442i 450,411 0.02461255 1,868,045 Commercial-PIL-Full CF 34,241,800 0.00887813 304,003 0.00980000 335,570 0.00593442i 203,205 0.02461255 842,778 Commercial-PIL-Gen CG 6,314,100 0.00887813 56,057 0.00000000 0 0.00593442• 37,471 0.01481255 93,528 Commercial-PIL-Full-PROV TENANT CP 6,560,400 0.00887813 58,244 0.00880000 57,732 0.005934421 38,932 0.02361255 154,908 Commercial-PIL-Full-excess land-PROV TENAf CQ 143,600 0.00887813 1,275 0.00880000 1,264 0.00593442! 852 0.02361255 3,391 Commercial Excess Land CU 3,850,921 0.00887813 34,189 0.00880000 33,888 0.00593442! 22,853 0.02361255 90,930 Commercial-PIL-Full excess land CV 0 0.00887813 0 0.00980000 0 0.005934421 0 0.02461255 0 Commercial Vacant Land CX 33,355,900 0.00887813 296,138 0.00880000 293,532 0.005934421 197,948 0.02361255 787,618 Commercial-PIL-Gen vac land CZ 11,470,000 0.00887813 101,832 0.00000000 0 0.00593442j 68,068 0.01481255 169,900 Commercial-PIL-Gen excess land CW 0 0.00887813 0 0.00000000 0 0.00593442j 0 0.01481255 0 Parking Lot PIL:Full, Vacant Land, Taxable Tens GR 0 0.00887813 0 0.00880000 0 0.00593442i 0 0.02361255 0 Parking Lot -Taxable Full GT 2,166,000 0.00887813 19,230 0.00880000 19,061 0.00593442i 12,854 0.02361255 51,145 Commercial Taxable: Full, New Construction XT 283,169,600 0.00887813 2,514,017 0.00880000 2,491,892 0.00593442- 1,680,447 0.02361255 6,686,356 Commercial Small Scale on Farm Bus, New Cor X7 50,000 0.00887813 444 0.00220000 110 0.005934421 297 0.01701255 851 Commercial Excess Land, New Construction XU 5,332,200 0.00887813 47,340 0.00880000 46,923 0.00593442! 31,644 0.02361255 125,907 Office Buildings -Shared PIL DH 27,875,200 0.00887813 247,480 0.00980000 273,177 0.005934421 165,423 0.02461255 686,080 Office Buildings -Taxable full DT 772,100 0.00887813 6,855 0.00880000 6,794 0.005934421 4,582 0.02361255 18,231 Office Buildings- Excess Land DU 0 0.00887813 0 0.00880000 0 0.005934421 0 0.02361255 0 Office Buildings- Full,New Construction YT 8,113,700 0.00887813 72,034 0.00880000 71,401 0.00593442j 48,150 0.02361255 191,585 Shopping Centres ST 75,404,947 0.00887813 669,455 0.00880000 663,564 0.00593442i 447,485 0.02361255 1,780,504 Shopping Centre-excess/vac SU 331,479 0.00887813 2,943 0.00880000 2,917 0.00593442i 1,967 0.02361255 7,827 Shopping Centre, New Construction ZT 55,122,700 0.00887813 489,386 0.00880000 485,080 0.00593442, 327,121 0.02361255 1,301,587 Shopping Centre, New Constr-excess/vac ZU 1,840,800 0.00887813 16,343 0.00880000 16,199 0.00593442• 10,924 0.02361255 43,466 1,080,999,088 25,505,597 Industrial Industrial Taxable IT 59,403,000 0.01238959 735,979 0.00880000 522,746 0.008281581 491,951 0.02947117 1,750,676 Industrial- Full- PIL IF 20,040,000 0.01238959 248,287 0.01250000 250,500 0.00828158j 165,963 0.03317117 664,750 Industrial -SHARED PIL IH 5,903,300 0.01238959 73,139 0.01250000 73,791 0.00828158j 48,889 0.03317117 195,819 Industrial-PIL-Full-PROV TENANT IP 0 0.01238959 0 0.00880000 0 0.00828158j 0 0.02947117 0 Industrial -VACANT -SHARED PIL IJ 0 0.01238959 0 0.01250000 0 0.00828158, 0 0.03317117 0 Industrial -EXCESS -SHARED PIL IK 1,595,700 0.01238959 19,770 0.01250000 19,946 0.00828158• 13,215 0.03317117 52,931 Industrial excess land IU 1,706,100 0.01238959 21,138 0.00880000 15,014 0.00828158! 14,129 0.02947117 50,281 Industrial Vacant Land IX 20,207,700 0.01238959 250,365 0.00880000 177,828 0.00828158! 167,352 0.02947117 595,545 Industrial PIL-Gen-Vac Land IZ 3,545,000 0.01238959 43,921 0.00000000 0 0.008281581 29,358 0.02067117 73,279 Industrial -Farmland Awaiting Development Ph1 11 0 0.00459214 0 0.00114750 0 0.003069531 0 0.00880917 0 New Construction Industrial Occupied JT 5,783,400 0.01238959 71,654 0.00880000 50,894 0.008281581 47,896 0.02947117 170,444 New Construction Industrial Excess Land JU - 0.01238959 0 0.00880000 0 0.00828158j 0 0.02947117 0 118,184,200 j Large Industrial LT 96,386,899 0.01238959 1,194,194 0.00880000 848,205 0.00828158•I 798,236 0.02947117 2,840,635 Large Industrial Shared PIL Generating station LS 23,243,400 0.01238959 287,976 0.01250000 290,543 0.008281581 192,492 0.03317117 771,011 Large Industrial Shared PIL Water Intake systen LI 11,748,900 0.01238959 145,564 0.01250000 146,861 0.00828158! 97,299 0.03317117 389,724 Large Industrial Shared PIL Non -Generating sys LN 43,451,200 0.01238959 538,343 0.01250000 543,140 0.00828158! 359,845 0.03317117 1,441,328 Large Industrial -excess land -Shared PIL LK 845,200 0.01238959 10,472 0.01250000 10,565 0.008281581 7,000 0.03317117 28,037 Large Industrial -Full -excess land LU 6,241,513 0.01238959 77,330 0.00880000 54,925 0.008281581 51,690 0.02947117 183,945 Sub-totallndustriE 300,101,312 181,917,112 I j Landfill Taxable HT - 0.00673514 - 0.00000000 - I 0.00450197• 0.01123711 - Landfill PIL Full HF - 0.00673514 - 0.00000000 - 0.00450197� 0.01123711 - Pipeline PT 56,071,000 0.00752743 422,071 0.00880000 493,425 0.00503157! 282,125 0.02135900 1,197,621 Managed Forest TT 42,269,100 0.00153071 64,702 0.00038250 16,168 0.00102318! 43,249 0.00293639 124,119 98, 340,100 1 9% TOTAL ASSESSMENT 100% 16,202,862,131 $101,991,458 $34,863,405 $68,174,213 $205,029,076 Exempt 584,278,105 TOTAL 16,787,140,236 2021 Comparative Total Asses: 16,435,414,708 % 2.14 Tax $ Split 49.7% 17.0% 33.3% 100%