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HomeMy WebLinkAbout2025-009If 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 2025-009 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 2025 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 per cent 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 per cent 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 2025-003 for Regional General purposes, 2025-004 for Regional Police Service purposes, 2025-005 for Regional Transit Commission purposes and 2025-006 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 2025-002; 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 2025, 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 2025 totalling approximately $82,242,736 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2025 2024 2023 General Purposes Total for Business Improvement Area TOTAL 82,242,736 230,821 82,473,557 76,807,730 226,314 77,034,044 72,443,909 221,916 72,665,825 3. And that the tax rates, established by this by-law to produce the final tax bills for 2025 shall be adjusted to account for the interim levies imposed by By-law No. 2024-054; 4. And that in the event an instalment is not paid on its due date, there shall be imposed a penalty of 1 '/4 per cent (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; Page 3 6. And that if any instalment remains unpaid at the due date, all future instalments become immediately due and payable; 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, 2025; 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 15; 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 and penalties and interest will be added in the same manner as other tax levies under this By-law; 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 2025; 12. 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 2025; 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 2025. Page 4 PropertyClass Bowmanville Newcastle Orono Commercial Industrial 0000407386 0000568515 0,00076266 0600106430 0400117548 0900164040 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 19 day of June, 2025 and the second of said instalments to become due and payable on or before the 18 day of September, 2025. 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. 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 2025. 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 24th day March, 2025. Adrian Foster, Mayor unicipa! Clerk Written approval of this by-law was given by Mayoral Decision MDE-2025-005 dated March 24, 2025. Schedule A to By-law 2025-009 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 14,681,170,634 0.00744869 109,355,489 0.00153000 22,462,191 0.004671511 68,583,235 0.01365020 200,400,915 Residential Taxable: Full, Shared Payment in Lieu RH 1,444,600 0.00744869 10,760 0.00153000 2,210 0.00467151 ! 6,748 0.01365020 19,718 Residential Payment in Lieu: Full RF 2,586,200 0.00744869 19,264 0.00153000 3,957 0.00467151 ! 12,081 0.01365020 35,302 Residential Payment in Lieu: Full, Taxable Tenant of Province RP 10,127,800 0.00744869 75,439 0.00153000 15,496 0.004671511 47,312 0.01365020 138,247 Residential Payment in Lieu: General RG 18,314,400 0.00744869 136,418 0.00000000 0 0.004671511 85,556 0.01212020 221,974 Farm Taxable: Full FT 567,319,816 0.00148974 845,159 0.00038250 217,000 0.00093430j 530,047 0.00280654 1,592,206 Farm Payment in Lieu: Full, Taxable Tenant of Province FP 4,548,000 0.00148974 6,775 0.00038250 1,740 0.00093430i 4,249 0.00280654 12,764 Multi -Residential Taxable: Full MT 167,483,500 0.01390298 2,328,520 0.00153000 256,250 0.00871937i 1,460,351 0.02415235 4,045,121 New Multi -Residential Taxable: Full NT 20,190,000 0.00819355 165,428 0.00153000 30,891 0.00513866. 103,750 0.01486221 300,069 91% 15,473,184,950 I 206,766,317 Commercial Taxable: Full CT 824,214,498 0.01080059 8,902,003 0.00880000 7,253,088 0.006773691 5,582,974 0.02637428 21,738,065 Commercial Small Scale on Farm Business 2 CO 119,400 0.01080059 1,290 0.00220000 263 0.006773691 809 0.01977428 2,362 Commercial Small Scale on Farm Business 1 C7 202,800 0.01080059 2,190 0.00220000 446 0.00677369j 1,374 0.01977428 4,010 Commercial Taxable: Full, Shared Payment in Lieu CH 79,497,500 0.01080059 858,620 0.00980000 779,076 0.00677369i 538,491 0.02737428 2,176,187 Commercial Payment in Lieu: Full CIF 30,619,800 0.01080059 330,712 0.00980000 300,074 0.00677369i 207,409 0.02737428 838,195 Commercial Payment in Lieu: General CG 6,302,100 0.01080059 68,066 0.00000000 0 0.00677369i 42,688 0.01757428 110,754 Commercial Payment in Lieu: Full, Taxable Tenant of Province CID 9,297,000 0.01080059 100,413 0.00880000 81,814 0.00677369. 62,975 0.02637428 245,202 Commercial Payment in Lieu: Full, Excess Land, Taxable Tenant of Province CQ 204,000 0.01080059 2,203 0.00880000 1,795 0.00677369! 1,382 0.02637428 5,380 Taxable: Excess Land CU 5,927,626 0.01080059 64,022 0.00880000 52,163 0.006773691 40,152 0.02637428 156,337 ,Commercial Commercial Taxable: Vacant Land CX 27,704,400 0.01080059 299,224 0.00880000 243,799 0.006773691 187,661 0.02637428 730,684 Commercial Payment in Lieu: General, Vacant Land CZ 11,413,000 0.01080059 123,267 0.00000000 0 0.00677369j 77,308 0.01757428 200,575 Parking Lot Taxable: Full GT 2,485,000 0.01080059 26,839 0.00880000 21,868 0.00677369i 16,833 0.02637428 65,540 Office Building Taxable: Full, Shared Payment in Lieu DH 27,875,200 0.01080059 301,069 0.00980000 273,177 0.00677369i 188,818 0.02737428 763,064 Office Building Taxable: Full DT 8,964,000 0.01080059 96,816 0.00880000 78,883 0.00677369i 60,719 0.02637428 236,418 Shopping Centre Taxable: Full ST 138,554,400 0.01080059 1,496,469 0.00880000 1,219,279 0.00677369. 938,525 0.02637428 3,654,273 Shopping Centre Taxable: Excess Land SU 810,300 0.01080059 8,752 0.00880000 7,131 0.00677369! 5,489 0.02637428 21,372 1,174,191, 024 I I 30,948,417 Industrial Taxable: Full IT 83,606,600 0.01507243 1,260,155 0.00880000 735,738 0.009452801 790,316 0.03332523 2,786,209 Industrial Small Scale on Farm Business 2 IO 36,600 0.01507243 552 0.00220000 81 0.00945280i 346 0.02672523 979 Industrial Small Scale on Farm Business 1 17 75,600 0.01507243 1,139 0.00220000 166 0.00945280i 715 0.02672523 2,020 Industrial Payment in Lieu: Full IF 22,753,000 0.01507243 342,943 0.01250000 284,413 0.00945280i 215,080 0.03702523 842,436 Industrial Taxable: Full, Shared Payment in Lieu IH 5,898,300 0.01507243 88,902 0.01250000 73,729 0.00945280. 55,755 0.03702523 218,386 Industrial Taxable: Excess Land, Shared Payment in Lieu IK 1,595,700 0.01507243 24,051 0.01250000 19,946 0.00945280! 15,084 0.03702523 59,081 Industrial Taxable: Excess Land IU 1,988,600 0.01507243 29,973 0.00880000 17,500 0.009452801 18,798 0.03332523 66,271 Industrial Taxable: Vacant Land IX 22,089,400 0.01507243 332,941 0.00880000 194,387 0.009452801 208,807 0.03332523 736,135 Industrial Payment in Lieu: General, Vacant Land IZ 3,545,000 0.01507243 53,432 0.00000000 0 0.00945280j 33,510 0.02452523 86,942 141,588,800 i Large Industrial Taxable: Full LT 91,149,599 0.01507243 1,373,846 0.00880000 802,116 0.00945280! 861,619 0.03332523 3,037,581 Large Industrial Taxable: Generating Station, Shared Payment in Lieu LS 23,243,400 0.01507243 350,335 0.01250000 290,543 0.00945280! 219,715 0.03702523 860,593 Large Industrial Taxable: Water Intake System, Shared Payment in Lieu LI 11,748,900 0.01507243 177,084 0.01250000 146,861 0.00945280! 111,060 0.03702523 435,005 Large Industrial Taxable: Non -Generating Station, Shared Payment in Lieu LN 43,521,800 0.01507243 655,979 0.01250000 544,023 0.009452801 411,403 0.03702523 1,611,405 Large Industrial Taxable: Excess Land, Shared Payment in Lieu LK 845,200 0.01507243 12,739 0.01250000 10,565 0.009452801 7,990 0.03702523 31,294 Large Industrial Taxable: Excess Land LU 5,427,713 0.01507243 81,809 0.00880000 47,764 0.00945280j 51,307 0.03332523 180,880 Aggregate Extraction Taxable : Full VT 10,169,500 0.01226452 124,724 0.00511000 51,966 0.00769180i 78,222 0.02506632 254,912 Sub -total Industrial 327, 694,912 186,106,112 i Pipeline Taxable: Full PT 56,636,000 0.00915742 518,640 0.00880000 498,397 0.00574315! 325,269 0.02370057 1,342,306 Managed Forests Taxable: Full TT 43,502,400 0.00186218 81,009 0.00038250 16,640 0.00116788! 50,806 0.00341256 148,455 100,138,400 91/6 1,602,024,336 Total Assessment 100% 17,075,209,286 $131,135,460 $37,037,426 $82,2425736 $250,415,622 Exempt 653,616,805 Total 17,728,826,091 2024 Comparative Total Assessment 17,447,209,382 % 1.61 Tax $ Split 52.4% 14.8% 32.8% 100%