HomeMy WebLinkAboutTR-4-85 4
CORPORATION OF THE TOWN OF NEWCASTLE
TREASURY DEPARTMENT K. CAMPBELL, C.A., TREASURER
40 TEMPERANCE STREET TEL.(416) 623-3379
BOWMANVILLE, ONTARIO
L1C 3A6
REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MEETING OF JANUARY 21, 1985
REPORT NO. : TR-4-85
SUBJECT: GARBAGE COLLECTION & DISPOSAL CHARGES
RESOLUTION #C-779-84
RECOMMENDATION:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council that this report
be received for information and consideration.
BACKGROUND AND COMMENT:
In response to the above noted resolution staff have prepared
an analysis of the various means of charging for garbage
collection and disposal .
The current system levies an individual mill rate for each
separate collection area, being Bowmanville , Orono and
Newcatle. All properties within the service areas pay for this
service based on the assessed value of the property.
Based on the proposed 1985 Budget and the 1985 interim
assessment figures the following charges on an average
residential assessment of $2,900 would result.
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TR-4-85
GARBAGE COLLECTION & DISPOSAL CHARGES
RESOLUTION #C-779-84
BACKGROUND AND COMMENT: continued
Proposed 1985 Estimated
1985 Estimated Residential
Budget Mill Rate Taxes
Bowmanville $282,809 R 19.847 $57.56
C 23.349
Orono 27,168 R 21.288 61.74
C 25.045
Newcastle 30$ 70 R 12.487 36.21
C 14.691
An amalgamation of the three areas into a single mill rate
would produce the following results:
Proposed 1985 Estimated
1985 Estimated Residential
Budget Mill Rate Taxes
Bowmanville, Orono and $34011347 R 18.952 $54.96
Newcastle C 22.297
An amalgamation of Orono and Newcastle into one mill rate,
leaving Bowmanville by itself would produce the following
results:
Proposed 1985 Estimated
1985 Estimated Residential
Budget Mill Rate Taxes
Bowmanville $282,809 R 19.847 $57.56
C 23.349
Newcastle and Orono 57,538 R 15.516 $45.00
C 18.254
All of the above mill rates would be handled the same way
administratively since the areas are easily identified by
property roll number and all properties within a specified
area are charged the same mill rate. The charge is assessed
against the property owner not the tenant and is based on the
available taxable assessment. The only exception to the above
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TR-4-85
GARBAGE COLLECTION & DISPOSAL CHARGES
RESOLUTION #C-779-84
BACKGROUND AND COMMENT: continued
is farm land in Newcastle which is exempted from the garbage
mill rate. Those few properties are separately identified and
manual adjustments made to the taxes for the garbage charges.
In the normal course of events the Town does not have
available the number of residential , commercial and/or
industrial properties in any polls. This information is
available, however for 1984, because of the Assessment Impact
Study which was done. The results of costing the collection
and disposal of garbage on a unit basis is provided below:
Separate charge for each area:
Proposed
1985 Number of Annual
Budget Properties Unit Rate
Bowmanville $282,809 59039 $56.12
Orono 27,168 473 $57.44
Newcastle 30,370 535 $56.77
Amalgamation of the three areas:
Bowmanville, Orono and $340,347 69045 $56.30
Newcastle
Amalgamation of Orono and Newcastle with Bowmanville alone:
Bowmanville 28211809 55,039 $56.12
Newcastle and Orono 579538 1,008 $57.08
The development of a unit rate is fairly straight forward but
the Town does not have the number of properties in each area
readily available on an annual basis. This information would
TR-4-85 - 4 � ��
GARBAGE COLLECTION & DISPOSAL CHARGES
RESOLUTION #C-779-84
BACKGROUND AND COMMENT: continued
have to be provided by the assessment office and they do not
currently compile the information on the basis which we would
require. Therefore, the determination of a reasonably
accurate number of properties to use in the calculation could
be difficult in the years to come.
The staff can input a flat charge on the tax bills for
predetermined series of property roll numbers. The problem
arises with any exclusions ie: farm lands or adjustments ie:
multi-residential units. These would have to be manually
identified and manual adjustments made to the tax bills each
year to ensure they were appropriately charged. This could be
a time consuming task and since it is done manually with no
verifiable number to balance back to, may be subject to some
errors in over or under billing.
In reviewing, the results of the above analysis it is
difficult in staff' s mind to justify a change from the current
method of collecting the taxes from the application of a mill
rate to an annual unit charge. There does, however, appear to
be merit in amalgamating the three area rates into one mill
rate as was done with the streetlighting area rates.
Other jurisdictions within the Region charge for garbage
collection within the general municipal mill rate, although
the mill rate for garbage collection and disposal is
separately identified for information purposes. We trust
sufficient information is available here to enable Committee
to reach a decision.
iRespectfully submitted,
fl
1awth6t,A. Campbell , C.A. , B.Comm. ,
Treasurer
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