HomeMy WebLinkAbout2014-035 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
BY-LAW NUMBER 2014-035
BEING A BY-LAW TO ADOPT THE ESTIMATES OF
ALL SUMS REQUIRED DURING THE YEAR
AND TO STRIKE THE RATES OF TAXATION FOR
MUNICIPAL PURPOSES FOR THE YEAR 2014
WHEREAS,the Council of the Corporation of the Municipality of Clarington,has, in accordance with
the Municipal Act, considered the estimates of the Municipality and it is necessary that funds be raised by
means of taxation for the year 2014.
AND WHEREAS,the Assessment Roll made in 2013 and upon which the 2014 taxes are to be levied is
the latest returned assessment roll,which is still subject to revision by the Court of Revision and as
identified on Attachment#1;
AND WHEREAS,pursuant to Chapter 25 of the Municipal Act S.O.2001,the Council of the local
Municipality must pass a by-law to levy a separate tax rate on the assessment in each property class in the
local municipality rateable for local municipality purposes,a sum equal to the aggregate of the sums set
out in Attachment#1.
AND WHEREAS,the property classes have been prescribed by the Minister of Finance under the
Assessment Act,RSO 1990,Chapter A.31,as amended and its Regulations.
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).
NOW THEREFORE,THE COUNCIL OF THE CORPORATION OF THE MUNICIPALITY OF
CLARINGTON ENACTS AS FOLLOWS:
1. THAT the estimated'expenditures,net of revenue and applied surplus required during the year
2014 totaling approximately$45,555,391 (2013 -$42,880,028)be adopted and the following
amounts be levied therefore in the manner as set hereunder:
2014 2013 2012
General Purposes 45,365,391 42,695,528 40,299,915
Total for Business Improvement Areas 190,000 184,500 184,500
TOTAL 45,555,391 42,880,028 40,484,415
2. THERE shall be levied and collected upon the assessable land,buildings,and businesses within
the Corporation of the Municipality of Clarington,the rates identified on Attachment#1,and as
follows for the Business Improvement Areas for this year 2014:
Business Improvement Bowmanville Newcastle Orono
(Note 2)
CT, ST,XT> 0.00537556 0.00122300 0.00184536
Cu 0.00376289 0.00085610 0.00129175
CX 0.00376289 0.00085610 0.00129175
IT 0.00837772 0.00190603 0.00287596
(Note I—due to delays resulting from implementation of Bill 140,Multi-Residential,Commercial and Industrial
properties may be billed separately in 2014)
(Note 2—Rates: CT=Commercial Taxable-full;CU=Commercial Taxable—excess land;CX=Commercial Taxable-
Vacant Land;IT—Industrial Taxable-full;CG=Commercial Payment in Lieu—General(municipal®ion);
XT=Commercial Taxable-full,New Construction;ST=Shopping Centres)
3. All property classes,including local improvement assessments,shall be deemed to have been
imposed and become due and payable on the 1st day of January 2014 but may be paid in four
installments, of which,two installments will be to receive interim taxes levied under authority of
By-Law 99-26.
4. The remaining residential,farmland,managed forest and pipeline taxes including local
improvement assessments,after deduction of taxes levied prior to the adoption of these
estimates may be paid in two installments on the 19th day of June and the 18th day of
September,2014.
5. Commercial, industrial and multi-residential taxes will be levied in accordance with Bill 140;
payable in two installments on the following projected dates:August 21 st and September 18th,
2014.
Page—2-
6. The Director of Finance/Treasurer is hereby authorized to revise the assessments indicated on
Attachment#1 (and resulting tax rates)if deemed necessary in conjunction with changes made
by MPAC to the returned roll and revised in OPTA.
7. There shall be imposed a penalty for non-payment of taxes on the first day of default of any
installment thereof,the amount of 1 t/4%of the amount due and unpaid on the first day of each
calendar month thereafter in which default continues,but not after the end of the year in which
the taxes are levied,under authority of By-Law 83-38 and By-Law 83-39.
8. In accordance with Chapter 25, Section 342(1)of the Municipal Act, S.O.,2001,the Director of
Finance/Treasurer is hereby authorized to provide for"the immediate payment of any
installments if earlier installments are not paid on time".
9. The Tax Collector is hereby authorized to mail or cause to be mailed the notice of taxes due to
the address of the residence or place of business of the person to whom notice is required to be
given.
10. The Tax Collector and Director of Finance/Treasurer are hereby empowered to accept part
payment from time to time on account of any taxes due.
11. Realty taxpayers shall have the right to enter into the optional Pre-Authorized Payment Plan for
taxes as authorized under the authority of By-Law 96-50,effective December 1, 1996 for the
1997 taxation year and subsequent years. Municipality of Clarington employees shall also have
the right to enter into the Employees Payroll Deduction for tax payments as authorized under the
same By-Law 96-50.
12. The Municipality will collect and forward Region and Education Levies in accordance with the
rates established by the Region of Durham and the Province of Ontario as reflected in
Attachment#1.
13. This By-Law shall come into force and effect upon the date of the final reading thereof.
BY-LAW passed in open session this 71 day of April,2014.
i
ter,Mayor
a arrie,Clerk
DN:2014 draft RATE:FIN-ADMIN
31-Mar-14 2014 MUNICIPALITY OF CLARINGTON
PROPERTY CLASS -- - ASSESSMENT TAX RATES & TAX RAISED
---- C.V.A. _ REGION _EDUCATION CLARINOTON --= COMBINED RESIDENTIAL RATE INCREASE
Code Rate Tax$ Rate - Tax$ Rate Tax$' Rate Tax$ - Lo CAL REGION EDUC'N
Residential/Farm RT 8,650,220,152 0.00723765 62,607,266 0.00203000 17,559,947 0.004335661 37,503,548 0.01360321 117,670,761 0.83%
-1.54% a.25%
Residential/Farm-SHARED PIL RH 675,500 0.00723765 4,889 0.00203000 1,371 0.00433666 2,929 0.01360321 9,189
Residential/Farm-PIL-Full RF 2,441,418 0.00723765 17,670 0.00203000 4,956 0.00433656 10,685 0.01360321 33,211
Residential/Farm-PIL-Full-PROV TENANT RP 14,924,112 0.00723765 108,015 0.00203000 30,296 0.00433556 64,704 0.01360321 203,015
ResidentiatiFarrn-PIL-Gen RG 9,664,894 0.00723765 69,951 0 0.00433556 41,903 0.01157321 111,854 jComblned increase -1.22%o
Farmland FT 398,656,509 0.00144753 577,067 0.00050800 202,518 0.000867111 345,679 0.00282264 1,125,264
Farmland-PIL-Full-ProvTenant FP 3,347,777 0.00144753 4,846 0.00050800 1,701 0.00086711 2,903 0.00282264 9,450
Multi-Res MT 65,618,796 0.01350907 886,449 0.00203000 133,206 0.00809232 531,008 0.02363139 1,550,663
-90% 9,145,549,158 1 120,713,407
1
Commercial Occupied CT 363,240,031 0.01049459 3,812,055 0.01153338 4,189,385 0.00628656 2,283,530 0.02831453 10,284,970
Commercial-SHARED PIL CH 51,685,163 0.01049459 542,415 0.01153338 596,105 0.00628656, 324,922 0.02831453 1,463,442
Commercial-PIL-Full CF 25,256,637 0.01049459 265,058 0.01153338 291,294 0.006286561 158,777 0.02831453 715,129
Commercial-PIL-Gen CG 5,858,474 0.01049459 61,482 0 0.00628656 36,830 0.01678115 96,312
Commercial-PIL-Full-PROV TENANT CP 5,556,950 0.01049459 58,318 0.01153338 64,090 0.00628656 34,934 0.02831453 157,342
Commercial-PIL-Full-excess land-PROV TENANT co 81,000 0.00734621 595 0.00807337 654 0.00440059 356 0.01982017 1,605
Commercial Excess Land CU 7,528,683 0.00734621 55,307 0.00807337 60,782 0.004400591 33,131 0.01982017 149,220
Commercial-PIL-Full excess land Cv 0 0.00734621 0 0.00807337 0 0.00440059 0 0.01982017 0
Commercial Vacant Land Cx 33,752,128 0.00734621 247,950 0.00807337 272,493 0.00440059. 148,529 0.01982017 668,972
Commercial-PIL-Gen vac land cz 6,817,600 0.00734621 50,084 0 0.004400591 30,001 0.01174680 80,085
Commercial-PIL-Gen excess land Cw 0 0.00734621 0 0 0.00440059 0 0.01174680 0
Commercial Taxable:Full,New Construction XT 96,301,366 0.01049459 1,010,643 0.01153338 1,110,680 0.00628656 605,404 0.02831453 2,726,727
Commercial Excess Land,New Construction xU 134,753 0.00734621 990 0.00807337 1,088 0.00440059, 593 0.01982017 2,671
Office Buildings-Shared PIL DH 16,543,450 0.01049459 173,617 0.01153338 190,802 0.006286561 104,001 0.02831453 468,420
Office Buildings-Taxable full DT 2,428,925 0.01049459 25,491 0.01153338 28,014 0.00628656 15,270 0.02831453 68,775
Office Buildings-Excess Land DU 0 0.00734621 0 0.00807337 0 0.00440059. 0 0.01982017 0
Shopping Centres ST 64,241,412 0.01049459 674,187 0.01153338 740,921 0.006286561 403,857 0.02831453 1,818,965
Shopping Centre-excess/vac su 355,188 0.00734621 2,609 0.00807337 2,868 0.00440059 1,563 0.01982017 7,040
Shopping Centre,New Construction zT 33,334,011 0.01049459 349,827 0.01153338 384,454 0.006286561 209,556 0.02831453 943,837
Shopping Centre,New Conslr-excess/vac zu 1,368,690 0.00734621 10,055 0.00807337 11,050 0.00440059 6,023 0.01982017 27,128
714,484,461 1 19,682,640
Industrial IT 61,038,725 0.01635565 998,328 0.01560000 952,204 0.00979750 598,027 0.04175315 2,548,559
Industrial-SHARED PIL IH 780,500 0.01635565 12,766 0.01560000 12,176 0.009797501 7,647 0.04175315 32,589
Industrial-PIL-Full-PROV TENANT IP 975,036 0.01635565 15,947 0.01560000 15,211 0.00979760i 9,553 0.04175315 40,711
Industrial-VACANT-SHARED PIL IJ 2,994,000 0.01063139 31,830 0.01014000 30,359 0,00636837' 19,067 0.02713976 81,256
Industrial-EXCESS-SHARED PIL IK 48,000 0.01063139 510 0.01014000 487 0.00636837, 306 0.02713976 1,303
Industrial excess land Iu 2,401,557 0.01063139 25,532 0.01014000 24,352 0.006368371 15,294 0.02713976 65,178
Industrial Vacant Land Ix 10,438,515 0.01063139 110,976 0.01014000 105,847 0.00636837 66,476 0.02713976 283,299
Industrial PIL-Gen-Vac Land Iz 1,153,000 0.01063139 12,258 0 0.00636837. 7,343 0.01699976 19,601
New Construction Industrial Occupied JT 4,084,000 0.01635565 66,796 0.01220000 49,825 0.009797501 40,013 0.03835315 156,634
83,913,333 1
Large Industrial LT 69,972,714 0.01635565 1,144,449 0.01560000 1,091,574 0.00979760 685,568 0.04175315, 2,921,581
Large Industrial Shared PIL Generating station LS 22,914,000 0.01635565 374,773 0.01560000 357,456 0.009797501 224,500 0.04175315 956,731
Large Industrial Shared PIL Water Intake system LI 11,613,900 0.01635565 189,953 0.01560000 181,177 0.00979760 113,787 0.04175315 484,917
Large Industrial Shared PIL Non-Generating system LN 39,738,680 0.01635565 649,952 0.01560000 619,923 0.00979750. 389,340 0.04175315 1,659,215
Large Industrial-excess land-Shared PIL LK 734,670 0.01063139 7,811 0.01014000 7,450 0.006368371 4,679 0.02713976 19,940
Large Industrial-Full-excess land LU 3,356,349 0.01063139 35,683 0.01014000 34,033 0.00636837 21,374 0.02713976 91,090
Sub-total Industrial 232.243.646 148,330,313
1
Pipeline PT 44,771,500 0.00889797 398,375 0.01220000 546,212 0.00533014' 238,638 0.02642811 1,183,225
Managed Forest TT 21,453,461 0.00180942 38,818 0.00050800 10,898 0.00108389 23,253 0.00340131 72,969
66,224,961 1
TOTAL ASSESSMENT 100% 10,158 502,226 $75,731,693 = $29,917,861; $45,365,391-= $151,014,845
Exempt 405,551,067
TOTAL 10,564,053,293
2013 Comparative Total Assessment 10,001,658,163 % 6.621 Tax$Split 50.1% 19.8% 30.0% 100%