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HomeMy WebLinkAbout2024-015If 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 2024-015 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 2024 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 2024-014 for Regional General purposes, 2024-015 for Regional Transit Commission purposes and 2024-016 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 2024-013; 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 of the Education Act; Whereas Section 323(3) of the Municipal Act, 2001 S.O. 2001, as amended authorizes a local municipality in which there is situated a public hospital to levy an annual amount not to exceed the prescribed amount as set out in Ontario Regulation 384/98 of the Municipal Act, 2001; Now therefore the Council of The Municipality of Clarington enacts as follows: That for the year 2024, 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 2024 totalling approximately $76,807,730 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2024 2023 2022 General Purposes Total for Business Improvement Area TOTAL 76,807,730 226,314 77,034,044 72,443,909 221,916 72,665,825 68,174,213 217,625 68,391,838 3. And that the tax rates, established by this by-law to produce the final tax bills for 2024 shall be adjusted to account for the interim levies imposed by By-law No. 2023-065; 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; 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 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; 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, 2024; 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 15; 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 and penalties and interest will be added in the same manner as other tax levies under this By-law; 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 2024; 13. And that for taxation of certain railway and power utility lands 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 2024; 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 2024. Page 4 Property Class Bowmanville Newcastle Orono Commercial Industrial 0400400373 0.00558727 0000077648 0400108358 0.00121371 0.00169376 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 will become due and payable on or before the 20 day of June, 2024 and the second of said instalments to become due and payable on or before the 19 day of September, 2024. 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. For designated public hospitals within the Municipality, the actual amount due to The Corporation of the Municipality of Clarington shall be based on each Provincially rated bed in a designated public hospital as determined by the relevant Provincial Minister and the rates prescribed for the year 2024. 18. And that Schedule "A" attached hereto shall be and form a part of this By-law; 19. 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. 20. This By-law shall come into force and effect upon the date of the final reading thereof. Passed in Open Council this 22nd day of April, �� Adrian Foster, Mayor unicipal Glerk Written approval of this by-law was given by Mayoral Decision MDE-2024-004 dated April 22, 2024. 1:\Administration\2024 budget\2024 draft Rate.xlsx 09-Apr-24 2024 MUNICIPALITY OF CLARINGTON Property Class Assessment Tax Rates and Tax $ Raised Region Education Clarington Combined C.V.A. Code Rate Rate Tax $ Rate Tax S Rate Residential Taxable: Full RT 14,483,276,325 0.00694927 100,648,198 0.00153000 22,159,413 I 0.004432561 64,197,991 0.01291183 187,005,602 Residential Taxable: Full, Shared Payment in Lieu RH 1,444,600 0.00694927 10,039 0.00153000 2,210 0.00443256, 6,403 0.01291183 18,652 Residential Payment in Lieu: Full RF 2,586,200 0.00694927 17,972 0.00153000 3,957 0.00443256j 11,463 0.01291183 33,392 Residential Payment in Lieu: Full, Taxable Tenant of Province RP 10,127,800 0.00694927 70,381 0.00153000 15,496 0.00443256• 44,892 0.01291183 130,769 Residential Payment in Lieu: General RG 18,314,400 0.00694927 127,272 0.00000000 0 0.004432561 81,180 0.01138183 208,452 Farm Taxable: Full FT 563,723,716 0.00138986 783,497 0.00038250 215,624 0.00088651! 499,747 0.00265887 1,498,868 Farm Payment in Lieu: Full, Taxable Tenant of Province FP 4,548,000 0.00138986 6,321 0.00038250 1,740 0.00088651! 4,032 0.00265887 12,093 Multi -Residential Taxable: Full MT 162,706,800 0.01297081 2,110,439 0.00153000 248,941 0.00827337! 1,346,134 0.02277418 3,705,514 New Multi -Residential Taxable: Full NT 14,893,000 0.00764419 113,845 0.00153000 22,786 0.004875821 72,616 0.01405001 209,247 91% 15,261,620,841 I I 192,822,589 Commercial Taxable: Full CT 806,075,398 0.01007645 8,122,378 0.00880000 7,093,464 0.006427211 5,180,816 0.02530366 20,396,658 Commercial Small Scale on Farm Business 2 CO 119,400 0.01007645 1,203 0.00220000 263 0.006427211 767 0.01870366 2,233 Commercial Small Scale on Farm Business 1 C7 202,800 0.01007645 2,044 0.00220000 446 0.00642721j 1,303 0.01870366 3,793 Commercial Taxable: Full, Shared Payment in Lieu CH 75,643,500 0.01007645 762,218 0.00980000 741,306 0.00642721j 486,177 0.02630366 1,989,701 Commercial Payment in Lieu: Full CF 30,619,800 0.01007645 308,539 0.00980000 300,074 0.00642721 j 196,800 0.02630366 805,413 Commercial Payment in Lieu: General CG 6,302,100 0.01007645 63,503 0.00000000 0 0.00642721j 40,505 0.01650366 104,008 Commercial Payment in Lieu: Full, Taxable Tenant of Province CID 9,297,000 0.01007645 93,681 0.00880000 81,814 0.00642721 j 59,754 0.02530366 235,249 Commercial Payment in Lieu: Full, Excess Land, Taxable Tenant of Province CQ 204,000 0.01007645 2,056 0.00880000 1,795 0.00642721j 1,311 0.02530366 5,162 Commercial Taxable: Excess Land Cu 7,782,326 0.01007645 78,418 0.00880000 68,484 0.00642721i 50,019 0.02530366 196,921 Commercial Taxable: Vacant Land CX 28,421,400 0.01007645 286,387 0.00880000 250,108 0.00642721. 182,670 0.02530366 719,165 Commercial Payment in Lieu: General, Vacant Land CZ 11,413,000 0.01007645 115,003 0.00000000 0 0.00642721! 73,354 0.01650366 188,357 Parking Lot Taxable: Full GT 2,485,000 0.01007645 25,040 0.00880000 21,868 0.00642721! 15,972 0.02530366 62,880 Office Building Taxable: Full, Shared Payment in Lieu DH 27,875,200 0.01007645 280,883 0.00980000 273,177 0.00642721! 179,160 0.02630366 733,220 Office Building Taxable: Full DT 8,931,100 0.01007645 89,994 0.00880000 78,594 0.006427211 57,402 0.02530366 225,990 Shopping Centre Taxable: Full ST 133,920,000 0.01007645 1,349,438 0.00880000 1,178,496 0.006427211 860,732 0.02530366 3,388,666 Shopping Centre Taxable: Excess Land SU 1,642,200 0.01007645 16,548 0.00880000 14,451 0.006427211 10,555 0.02530366 41,554 1,150,934,224 I 29,098,969 Industrial Taxable: Full IT 76,514,200 0.01406185 1,075,931 0.00880000 673,325 1 0.00896929j 686,278 0.03183114 2,435,534 Industrial Small Scale on Farm Business 2 10 36,600 0.01406185 515 0.00220000 81 0.00896929j 328 0.02523114 924 Industrial Small Scale on Farm Business 1 17 75,600 0.01406185 1,063 0.00220000 166 0.00896929j 678 0.02523114 1,907 Industrial Payment in Lieu: Full IF 22,753,000 0.01406185 319,949 0.01250000 284,413 0.00896929j 204,078 0.03553114 808,440 Industrial Taxable: Full, Shared Payment in Lieu IH 5,898,300 0.01406185 82,941 0.01250000 73,729 0.00896929j 52,904 0.03553114 209,574 Industrial Taxable: Excess Land, Shared Payment in Lieu IK 1,595,700 0.01406185 22,438 0.01250000 19,946 0.00896929j 14,312 0.03553114 56,696 Industrial Taxable: Excess Land IU 1,706,100 0.01406185 23,991 0.00880000 15,014 0.00896929i 15,303 0.03183114 54,308 Industrial Taxable: Vacant Land IX 24,008,400 0.01406185 337,603 0.00880000 211,274 0.00896929. 215,338 0.03183114 764,215 Industrial Payment in Lieu: General, Vacant Land IZ 3,545,000 0.01406185 49,849 0.00000000 0 0.00896929! 31,796 0.02303114 81,645 136,132,900 1 I Large Industrial Taxable: Full LT 91,149,599 0.01406185 1,281,732 0.00880000 802,116 0.008969291 817,547 0.03183114 2,901,395 Large Industrial Taxable: Generating Station, Shared Payment in Lieu LS 23,243,400 0.01406185 326,845 0.01250000 290,543 0.008969291 208,477 0.03553114 825,865 Large Industrial Taxable: Water Intake System, Shared Payment in Lieu LI 11,748,900 0.01406185 165,211 0.01250000 146,861 0.008969291 105,379 0.03553114 417,451 Large Industrial Taxable: Non -Generating Station, Shared Payment in Lieu LN 42,649,800 0.01406185 599,735 0.01250000 533,123 0.008969291 382,538 0.03553114 1,515,396 Large Industrial Taxable: Excess Land, Shared Payment in Lieu LK 845,200 0.01406185 11,885 0.01250000 10,565 0.00896929j 7,581 0.03553114 30,031 Large Industrial Taxable: Excess Land LU 5,427,713 0.01406185 76,324 0.00880000 47,764 0.00896929j 48,683 0.03183114 172,771 311,197,512 175,064,612 I j Pipeline Taxable: Full PT 56,357,000 0.00854344 481,483 0.00880000 495,942 I 0.00544939, 307,111 0.02279283 1,284,536 Managed Forests Taxable: Full TT 42,994,900 0.00173732 74,696 0.00038250 16,446 0.00110814j 47,644 0.00322796 138,786 Sub -total Industrial 99,351,900 99/6 1,561,483,636 Total Assessment 100% 16,823,104,477 $120,417,488 $36,395,815 $76,807,730 $233,621,033 Exempt 624,104,905 Total 17,447,209,382 2023 Comparative Total Assessment 17,116,135,055 % 1.93 Tax $ Split 51.5% 15.6% 32.9% 100%