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Home My WebLink About2023-028If 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 2023-028 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 2023 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 '/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; Page 2 Whereas pursuant to the Regional Municipality of Durham By -Law Number 17-2023 for Regional General purposes, 18-2023 for Regional Transit Commission purposes and 19-2023 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 16-2023; 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 2023, 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 2023 totalling approximately $72,443,909 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2023 2022 2021 General Purposes Total for Business Improvement Area TOTAL 72,443,909 221,916 72,665,825 68,174,213 217,625 68,391,838 65,368,552 213,439 65,581,991 3. And that the tax rates, established by this by-law to produce the final tax bills for 2023 shall be adjusted to account for the interim levies imposed by By-law No. 2022-057; 4. 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; 5. 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; 6. And that if any instalment remains unpaid at the due date, all future instalments become immediately due and payable; Page 3 7. 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; 8. 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, 2023; 9. 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; 10. 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; 11. 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 2023; 12. 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 2023; 13. 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 2023. Page 4 Business Improvement Note 1 Bowmanville Newcastle Orono CT,ST,XT & GT 0.00400639 0.00080127 0.00122524 CU & CX 0.00400639 0.00080127 0.00122524 IT 0.00559099 0.00111819 0.00170984 (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) 14. 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 will become due and payable on or before the 22 day of June, 2023 and the second of said instalments to become due and payable on or before the 21 day of September, 2023. 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; 15. 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"; 16. And that Schedule "A" attached hereto shall be and form a part of this By-law; 17. 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 18. This By-law shall come into force and effect upon the date of the final reading thereof. Passed in Open Council this 1st day of May, 2023 Adrian Foster, Mayor June Gallagher, Muni al Clerk 2023 MUNICIPALITY OF CLARINGTON Schedule A to By-law 2023 - 028 Property Class Assessment Tax Rates and Tax Raised Region Education Clarington Combined C.V.A. Code Rate Tax $ Rate Tax $ Rate Tax $ Rate Tax $ Residential Taxable: Full RT 14,237,587,528 0.00645519 91,906,333 0.00153000 21,783,509 I 0.00425622j 60,598,239 0.01224141 174,288,081 Residential Taxable: Full, Shared Payment in Lieu RH 1,444,600 0.00645519 9,325 0.00153000 2,210 0.00425622• 6,149 0.01224141 17,684 Residential Payment in Lieu: Full RF 2,586,200 0.00645519 16,694 0.00153000 3,957 0.00425622! 11,007 0.01224141 31,658 Residential Payment in Lieu: Full, Taxable Tenant of Province RP 10,113,300 0.00645519 65,283 0.00153000 15,473 0.00425622! 43,044 0.01224141 123,800 Residential Payment in Lieu: General RG 18,314,400 0.00645519 118,223 0.00000000 0 0.004256221 77,950 0.01071141 196,173 Farm Taxable: Full FT 553,658,516 0.00129104 714,795 0.00038250 211,774 0.000851241 471,298 0.00252478 1,397,867 Farm Payment in Lieu: Full, Taxable Tenant of Province FP 4,695,600 0.00129104 6,062 0.00038250 1,796 0.000851241 3,997 0.00252478 11,855 Multi -Residential Taxable: Full MT 158,873,700 0.01204862 1,914,209 0.00153000 243,077 0.00794423j 1,262,129 0.02152285 3,419,415 New Multi -Residential Taxable: Full NIT 14,893,000 0.00710071 105,751 0.00153000 22,786 0.00468184j 69,727 0.01331255 198,264 EMEr 15,002,166,844 j 179,684,796 Commercial Taxable: Full CT 778,413,125 0.00936003 7,285,970 0.00880000 6,850,036 0.006171511 4,803,986 0.02433154 18,939,992 Commercial Small Scale on Farm Business 2 CO 119,400 0.00936003 1,118 0.00220000 263 0.006,7151! 737 0.01773154 2,118 Commercial Small Scale on Farm Business 1 C7 202,800 0.00936003 1,898 0.00220000 446 0.00617151! 1,252 0.01773154 3,596 Commercial Taxable: Full, Shared Payment in Lieu CH 75,879,500 0.00936003 710,234 0.00980000 743,619 0.006171511 468,291 0.02533154 1,922,144 Commercial Payment in Lieu: Full CF 33,326,800 0.00936003 311,940 0.00980000 326,603 0.006171511 205,677 0.02533154 844,220 Commercial Payment in Lieu: General CG 6,302,100 0.00936003 58,988 0.00000000 0 0.006171511 38,893 0.01553154 97,881 Commercial Payment in Lieu: Full, Taxable Tenant of Province CID 10,158,000 0.00936003 95,079 0.00880000 89,390 0.00617151 j 62,690 0.02433154 247,159 Commercial Payment in Lieu: Full, Excess Land, Taxable Tenant of Province CQ 234,000 0.00936003 2,190 0.00880000 2,059 0.00617151 j 1,444 0.02433154 5,693 Commercial Taxable: Excess Land CU 8,239,261 0.00936003 77,120 0.00880000 72,505 0.00617151 j 50,849 0.02433154 200,474 Commercial Taxable: Vacant Land CX 32,988,200 0.00936003 308,771 0.00880000 290,296 0.00617,51 • 203,587 0.02433154 802,654 Commercial Payment in Lieu: General, Vacant Land CZ 11,413,000 0.00936003 106,826 0.00000000 0 0.00617151! 70,435 0.01553154 177,261 Parking Lot Taxable: Full GT 2,485,000 0.00936003 23,260 0.00880000 21,868 0.00617151! 15,336 0.02433154 60,464 Office Building Taxable: Full, Shared Payment in Lieu DH 27,875,200 0.00936003 260,913 0.00980000 273,177 0.006171511 172,032 0.02533154 706,122 Office Building Taxable: Full DT 8,912,300 0.00936003 83,419 0.00880000 78,428 0.00617151 I 55,002 0.02433154 216,849 Shopping Centre Taxable: Full ST 131,715,228 0.00936003 1,232,858 0.00880000 1,159,094 0.006171511 812,882 0.02433154 3,204,834 Shopping Centre Taxable: Excess Land SU 1,644,780 0.00936003 15,395 0.00880000 14,474 0.00617151 j 10,151 0.02433154 40,020 1,129,908,694 j 27,471,482 Industrial Taxable: Full IT 65,636,300 0.01306208 857,347 0.00880000 577,599 I 0.00861245• 565,289 0.03047453 2,000,235 Industrial Small Scale on Farm Business 2 10 36,600 0.01306208 478 0.00220000 81 0.00861245! 315 0.02387453 874 Industrial Small Scale on Farm Business 1 17 75,600 0.01306208 987 0.00220000 166 0.00861245! 651 0.02387453 1,804 Industrial Payment in Lieu: Full IF 20,040,000 0.01306208 261,764 0.01250000 250,500 0.00861245! 172,594 0.03417453 684,858 Industrial Taxable: Full, Shared Payment in Lieu IH 5,897,800 0.01306208 77,038 0.01250000 73,723 0.008612451 50,795 0.03417453 201,556 Industrial Taxable: Excess Land, Shared Payment in Lieu IK 1,595,700 0.01306208 20,843 0.01250000 19,946 0.008612451 13,743 0.03417453 54,532 Industrial Taxable: Excess Land IU 1,706,100 0.01306208 22,285 0.00880000 15,014 0.008612451 14,694 0.03047453 51,993 Industrial Taxable: Vacant Land IX 20,678,300 0.01306208 270,102 0.00880000 181,969 0.00861245j 178,091 0.03047453 630,162 Industrial Payment in Lieu: General, Vacant Land IZ 3,545,000 0.01306208 46,305 0.00000000 0 0.00861245j 30,531 0.02167453 76,836 119,211,400 I Large Industrial Taxable: Full LT 96,386,899 0.01306208 1,259,013 0.00880000 848,205 0.00861245! 830,128 0.03047453 2,937,346 Large Industrial Taxable: Generating Station, Shared Payment in Lieu LS 23,243,400 0.01306208 303,607 0.01250000 290,543 0.00861245! 200,183 0.03417453 794,333 Large Industrial Taxable: Water Intake System, Shared Payment in Lieu LI 11,748,900 0.01306208 153,465 0.01250000 146,861 0.008612451 101,187 0.03417453 401,513 Large Industrial Taxable: Non -Generating Station, Shared Payment in Lieu LN 42,704,800 0.01306208 557,814 0.01250000 533,810 0.008612451 367,793 0.03417453 1,459,417 Large Industrial Taxable: Excess Land, Shared Payment in Lieu LK 845,200 0.01306208 11,040 0.01250000 10,565 0.008612451 7,279 0.03417453 28,884 Large Industrial Taxable: Excess Land LU 6,241,513 0.01306208 81,527 0.00880000 54,925 0.00861245j 53,755 0.03047453 190,207 Sub -total Industrial 300,382,112 181,170,712 I j Pipeline Taxable: Full PT 56,191,000 0.00793601 445,932 0.00880000 494,481 0.00523259! 294,025 0.02196860 1,234,438 Managed Forests Taxable: Full TT 43,300,000 0.00161381 69,878 0.00038250 16,562 0.00106405! 46,074 0.00306036 132,514 99,491,005 1 9% Total Assessment 100 % 16,531,948,650 109,872,079 35,721,790 72,443,909 218,037,778 Exempt 584,186,405 Total 17,116,135,055 2022 Comparative Total Assessment 16,787,140,236 % 1.96 Tax $ Split 50.4% 16.4 % 33.2 % 100