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Home My WebLink About2015-031 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NUMBER 2015-031 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 2015 AND TO PROVIDE FOR THE COLLECTION THEREOF. WHEREAS it is necessary for the Council of 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; AND WHEREAS the property classes have been prescribed by the Minister of Finance under the AssessmentAct, R.S.O. 1990 ch A.31 as amended and Regulations thereto; AND WHEREAS an interim levy was made before the adoption of the estimates for the current year; 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); AND 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, AND WHEREAS Section 345(2) of the Municipal Act, 2001 S.0. 2001, as amended provides that a percentage charge, not to exceed 1 % 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; AND WHEREAS Section 345(3) of the Municipal Act, 2001, S.0. 2001 as amended, provides that interest charges not to exceed 1 % 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; AND WHEREAS pursuant to the Regional Municipality of Durham By-Laws Number 14-2015 for Regional General purposes, 15-2015 for Regional Transit Commission purposes and 16-2015 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 13- 2015; AND WHEREAS the Province of Ontario has prescribed the Education Tax Rates in Regulation 75/15 of the Education Act, NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON ENACTS AS FOLLOWS: 1. THAT for the year 2015, The Corporation of 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; Page 2 2. AND THAT the estimated expenditures, net of revenue and applied surplus required during the year 2015 totalling approximately $47,887,722 are set forth in schedule "A" attached to this By-law in the manner as set hereunder: 2015 2014 2013 General Purposes 47,887,722 45,365,391 42,695,528 Total for Business Improvement Area, 194,230 190,000 184,500 TOTAL 48,081,952 45,555,391 42,880,028 3. AND THAT the tax rates, established by this by-law to produce the final tax bills for 2015 shall be adjusted to account for the interim levies imposed by By-law No. 99-26: 4. AND THAT the tax rates established by this by-law to produce the final tax bills for 2015 shall take into account adjustments to commercial, industrial and multi- residential properties as required by Bill 140, an Act to amend the Assessment Act, Municipal Act, Assessment Review Board Act and Education Act in respect of property taxes; 5. AND THAT in the event an instalment is not paid on its due date, there shall be imposed a penalty of 1 Y4 percent (1.25%) per month 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 % per cent (1.25%) per month 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 Tax Collector 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, 2015; 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. 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 taxes) of the Assessment Act shall be due and payable at least twenty-one (21) days after notice is given by the Tax Collector, 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 2015; 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 Page 3 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 2015; 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 Attachment #1, and as follows on the commercial and industrial assessments in the for the Business Improvement Areas for the year 2015. Business Improvement Note 2 Bowmanville Newcastle Orono CT,ST,Xt & GT 0.005472310 0.000933990 0.001790290 CU & CX 0.003830620 0.000653790 0.001253200 IT 0.008528500 0.001455600 0.002790130 (Note 1 — Due to delays resulting from implementation of Bill 140, Multi-Residential, Commercial and Industrial properties may be billed separately in 2015) (Note 2-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; CG=Commercial General-No Education) 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 installments, the first of said instalments to become due and payable on or before the 18th day of June, 2015 and the second of said instalments to become due and payable on or before the 17th day of September, 2015 and shall be paid into the office of the Treasurer of The Corporation of the Municipality of Clarington, subject to change by the Treasurer or Tax Collector, for accommodation for Bill 140, and/or any other Legislation or Regulation 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 Attachment#1; 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. By-LAW passed in open session this 27th day of Apri 2015 dri ,Foster, Mayor C. ne Gree .ree, Clerk DN:2015 d,att RATE FIN-ADMIN 21-Apr-15 2015 MUNICIPALITY OF CLARINGTON -new assessments PROPERTYCLASS ASSESSMENT TAX RATES & TAX RAISED - - -- - - -- Code _ - C.V.A. - - - REGION Rate - - Tax$ EDUCATION _= - Rate - - Tex$ CLARINGTON - Rate Ta%$ J COMBINED Rate Tax$ RESIDENTIAL RATE INCREASE LOCAL REGION EDUC'N Resldential/Farm Residential/Farm-SHARED PIL Residential/Farm-PIL-Full Residential/Farm-PIL-Full-PROVTENANT RT RH RF RP 9,062,067,929 876,762 2,566,209 14,810,609 0.00708641 0.00708641 0.00708641 0.00708641 64,217,529 6,213 18,185 104,954 0.00195000 0.00195000 0.00195000 0.00195000 17,671,032 1,710 5,004 28,881 0.00437530 0.004375301 0.004375301 0.00437530 39,649,266 3,836 11,228 64,801 0.01341171 0.01341171 0.01341171 0.01341171 121,537,827 11,759 34,417 198,636 0.92/ -2.09/ -3.94/ Residential/Farm-PIL-Gen RG 9,852,845 0.00708641 69,821 0 0.00437530 43,109 0.01146171 112,930 Combined increase -1.410/o Farmland Farmland-PIL-Full-ProvTenant Multi-Res FT FP MT 421,828,040 3,412,948 69,673,830 0.00141728 0.00141728 0.01322679 597,848 4,837 921,561 0.00048750 0.00048750 0.00195000 205,641 1,664 135,864 6.00087506, 0.00087506 0.008166601 369,125 2,987 568,991 0.00277984 0.00277984 0.02334329 1,172,614 9,488 1,626,416 90°/. 9,585,089,172 1 124,704,087 Commercial Occupied CT 372,457,442 0.01027530 3,827,112 0.01135490 4,229,217 0.00634419 2,362,941 0.02797439 10,419,270 ' Commercial-SHARED PIL Commercial-PIL-Full Commercial-PIL-Gen Commercial-PIL-Full-PROVTENANT Commercial-PIL-Full-excess land-PROV TENANT Commercial Excess Land Commercial-PIL-Full excess land Commercial Vacant Land Commercial-PIL-Gen vac land Commercial-PIL-Gen excess land Parking Lot-Taxable Full Commercial Taxable:Full,New Construction Commercial Excess Land,New Construction Office Buildings-Shared PIL Office Buildings-Taxable full Office Buildings-Excess Land Shopping Centres Shopping Centre-excess/vac Shopping Centre,New Construction Shopping Centre,New Constr-excess/vac CH CF CO cP c4 CU CV CX CZ CW GT XT Xu DH OT Du ST SU ZT ZU 52,463,471 25,571,804 5,744,487 6,096,475 91,500 8,198,618 0 34,618,352 7,809,452 0 441,000 110,484,813 575,632 16,876,225 2,459,963 0 66,884,927 261,845 35,726,294 1,061,851 0.01027530 0.01027530 0.01027530 0.01027530 0.00719271 0.00719271 0.00719271 0.00719271 0.00719271 0.00719271 0.01027530 0.01027530 0.00719271 0.01027530 0.01027530 0.00719271 0.01027530 0.00719271 0.01027530 0.00719271 539,078 262,758 59,026 62,643 658 58,970 0 249,000 56,171 0 4,531 1,135,265 4,140 173,408 25,277 0 687,263 1,883 367,098 7,638 0.01135490 0.01135490 0.01135490 0.00794843 0.00794843 0.00794843 0.00794843 0.01135490 0.01135490 0.00794843 0.01135490 0.01135490 0.00794843 0.01135490 0.00794843 0.01135490 0.00794843 595,717 290,365 0 69,225 727 65,166 0 275,162 0 0 5,008 1,254,544 4,575 191,628 27,933 0 759,472 2,081 405,668 8,440 0,006344191 0.00634419 0.00634419 0.00634419. 0.004440931 0.00444093 0.00444093. 0.004440931 0.00444093] 0.00444093' 0.00634419 0.006344191 0.004440931 0.00634419' 0.00634419 0.004440931 0.00634419 0.00444093' 0.00634419 0.004440931 332,838 162,232 36,444 36,677 406 36,409 0 153,738 34,681 0 2,798 700,937 2,556 107,066 15,606 0 424,331 1,163 226,654 4,716 0.02797439 0.02797439 0.01661949 0.02797439 0.01958207 0.01958207 0.01958207 0.01958207 0.01163364 0.01163364 0.02797439 0.02797439 0.01958207 0.02797439 0.02797439 0.01958207 0.02797439 0.01958207 0.02797439 0.01958207 1,467,633 715,355 95,470 170,545 1,791 160,545 0 677,900 90,852 0 12,337 3,090,746 11,271 472,102 66,816 0 1,871,066 5,127 999,420 20,794 747,824,151 1 20,351,040 Industrial Industrial-SHARED PIL Industrial-PIL-Full-PROV TENANT Industrial-VACANT-SHARED PIL Industrial-EXCESS-SHARED PIL Industrial excess land Industrial Vacant Land Industrial PIL-Gen-Vac Land New Construction Industrial Occupied IT IH IP Ll IK IU IX IZ JT 61,265,462 780,500 986,518 1,109,500 48,000 2,361,572 10,895,217 1,153,000 4,167,632 0.01601387 0.01601387 0.01601387 0.01040922 0.01040922 0.01040922 0.01040922 0.01040922 0.01601387 981,097 12,499 15,798 11,549 500 24,582 113,411 12,002 66,745 0.01530000 0.01530000 0.01530000 0.00994500 0.00994500 0.00994500 0.00994500 0.01190000 937,362 11,942 15,094 11,034 477 23,486 108,353 0 49,598 0.00988730 0.009887301 0.00988730 0.00642675, 0.006426751 0.006426761 0.006426751 0.00642675. 0.009887301 605,750 7,717 9,754 7,130 308 15,177 70,021 7,410 41,210 0.04120117 0.04120117 0.04120117 0.02678097 0.02678097 0.02678097 0.02678097 0.01683597 0.03780117 2,524,209 32,158 40,646 29,713 1,285 63,245 291,785 19,412 157,553 82,767,701 1 Large Industrial Large Industrial Shared PIL Generating station Large Industrial Shared PIL Water Intake system Large Industrial Shared PIL Non-Generating system Large Industrial-excess land-Shared PIL Large Industrial-Full-excess land LT LS LI LN LK LU 73,543,230 22,914,000 11,676,450 40,222,455 734,670 3,382,989 0.01601367 0.01601387 0.01601387 0.01601387 0.01040922 0.01040922 1,177,712 366,942 186,985 644,117 7,647 35,214 0.01530000 0.01530000 0.01530000 0.01530000 0.00994500 0.00994500 1,125,211 350,584 178,650 615,404 7,306 33,644 0.00988730 0.009887301 0.009887301 0.00988730 0.00642676 0.006426751 727,144 226,558 115,449 397,691 4,722 21,742 0.04120117 0.04120117 0.04120117 0.04120117 0.02678097 0.02678097 3,030,067 944,084 481,084 1,657,212 19,675 90,600 Sub-total Industrial 235.241 495 152,473,794 I Pipeline Managed Forest PT TT 45,880,529 23,414,808 0.00871204 0.00177161 399,713 41,482 0.01190000 0.00048750 545,978 11,415 0.005378991 0.001093831 246,791 25,612 0.02599103 0.00335294 1,192,482 78,509 69,295,337 1n TOTAL ASSESSMENT 1001 10,637,450,155 $77,560,862 $30,260,262 $47,887,722 $155,708,846 Exempt 434,606,217 TOTAL 11,072,056,372 2014 Comparative TotalAssessment 10,564,053,293 % 4.81 Taxss m 49.8/ 19.4/ 30.8/ 100/ N 0 M Q D r�F O 03 Z Q N 0 J (?1 0 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