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HomeMy WebLinkAbout2016-043 The Corporation of the Municipality of Clarington By-Law Number 2016-043 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 2016 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 Assessment Act, 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.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; And Whereas Section 345(3) of the Municipal Act, 2001, S.O. 2001 as amended, provides that interest charges not to exceed 1 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; And Whereas pursuant to the Regional Municipality of Durham By-Law Number 06-2016 for Regional General purposes, 07-2016 for Regional Transit Commission purposes and 08-2016 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 ratio By-law Number 05-2016; Page 2 And Whereas the Province of Ontario has prescribed the Education Tax Rates in Regulation 101/16 of the Education Act,- Now ct,Now therefore the Council of the Corporation of the Municipality of Clarington enacts as follows: 1. That for the year 2016, 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; 2. And that the estimated expenditures, net of revenue and applied surplus required during the year 2016 totalling approximately $50,526,226 are set forth in Schedule "A" attached to this By-law in the manner as set hereunder: 2016 2015 2014 General Purposes 50,526,226 47,887,722 45,365,391 Total for Business Improvement Area 199,200 194,230 190,000 TOTAL 50,725,426 48,081,952 45,555,391 3. And that the tax rates, established by this by-law to produce the final tax bills for 2016 shall be adjusted to account for the interim levies imposed by By-law No. 2015- 088: 4. And that the tax rates established by this by-law to produce the final tax bills for 2016 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 installment is not paid on its due date, there shall be imposed a penalty of 1 1/4 percent (1.25%) per month on the first day of the calendar month following non payment; 6. And that in the event an installment is not paid on its due date, interest shall be imposed at the rate of 1 '/4 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 Page 3 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, 2016; 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 15; 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 2016; 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 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 2016; 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 2016. Business Improvement (Note 2) Bowmanville Newcastle Orono CT,ST,Xt & GT 0.005538640 0.000899910 0.001784830 CU & CX 0.003877050 0.000629940 0.001249380 IT 0.008631880 0.001402500 0.002781630 (Note 1 — Due to delays resulting from implementation of Bill 140, Multi-Residential, Commercial and Industrial properties may be billed separately in 2016) (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; Page 4 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 23,d day of June, 2016 and the second of said instalments to become due and payable on or before the 22nd day of September, 2016 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 2nd day of May, 2016 Adrian Foster, Mayor r C ne Greentree, Clerk 2016 Municipality of Clarington -new assessments Property Class Assessment Tax Rates and Tax Dollars Raised C.V.A. Region of Durham Eduction Clarington Combined Code Rate Tax$ Rate Tax$ Rate Tax$ Rate Tax$ Residential/Farm RT 9,472,219,812 0.00699130 66,223,130 0.00188000 17,807,773 0.00442558 41,920,067 0.01329688 125,950,970 Residential/Farm-Shared PIL RH 1,064,800 0.00699130 7,444 0.00188000 2,002 0.004425581 4,712 0.01329688 14,158 Residential/Farm-PIL-Full RF 2,822,000 0.00699130 19,729 0.00188000 5,305 0.004425581 12,489 0.01329688 37,523 Residential/Farm-PIL-Full-Prov Tenant RP 11,911,300 0.00699130 83,275 0.00188000 22,393 0.004425581 52,714 0.01329688 158,382 Residential/Farm-PIL-Gen RG 10,667,200 0.00699130 74,578 0 0.004425581 47,209 0.01141688 121,787 Farmland FT 443,091,950 0.00139826 619,558 0.00047000 208,253 0.000885121 392,190 0.00275338 1,220,001 Farmland-PIL-Full-Prov Tenant FP 3,614,600 0.00139826 5,054 0.00047000 1,699 0.000885121 3,199 0.00275338 9,952 Multi-Res MT 80,842,300 0.01304927 1,054,933 0.00188000 151,984 0.00826035] 667,786 0.02318962 1,874,703 90% 10,026,233,962 j 129,387,476 I Commercial Occupied CT 377,981,859 0.01013738 3,831,746 0.01135490 4,291,946 0.00641709] 2,425,544 0.02790937 10,549,236 Commercial-Shared PIL CH 53,268,100 0.01013738 539,999 0.01135490 604,854 0.00641709] 341,826 0.02790937 1,486,679 Commercial-PIL-Full CF 26,138,970 0.01013738 264,981 0.01135490 296,805 0.00641709- 167,736 0.02790937 729,522 Commercial-PIL-Gen CG 6,067,500 0.01013738 61,509 0 0.006417091 38,936 0.01655447 100,445 Commercial-PIL-Full-Prov Tenant CP 6,636,000 0.01013738 67,272 0.01135490 75,351 0.006417091 42,584 0.02790937 185,207 Commercial-PIL-Full-excess land-Prov Tenant CQ 102,000 0.00709617 724 0.00794843 811 0.00449196 458 0.01953656 1,993 Commercial Excess Land CU 8,507,833 0.00709617 60,373 0.00794843 67,624 0.00449196 38,217 0.01953656 166,214 Commercial-PIL-Full excess land CV 0 0.00709617 0 0.00794843 0 0.00449196 0 0.01953656 0 Commercial Vacant Land CX 31,661,630 0.00709617 224,676 0.00794843 251,660 0.004491961 142,223 0.01953656 618,559 Commercial-PIL-Gen vac land CZ 8,592,600 0.00709617 60,975 0 0.004491961 38,598 0.01158813 99,573 Commercial-PIL-Gen excess land CW 0 0.00709617 0 0 0.004491961 0 0.01158813 0 Parking Lot PIL:Full,Vacant Land,Taxable Tenant GR 1,531,000 0.00709617 10,864 0.00794843 12,169 0.00449196] 6,877 0.01953656 29,910 Parking Lot-Taxable Full GT 443,000 0.01013738 4,491 0.01135490 5,030 0.00641709] 2,843 0.02790937 12,364 Commercial Taxable: Full, New Construction XT 115,912,530 0.01013738 1,175,049 0.01135490 1,316,175 0.006417091 743,821 0.02790937 3,235,045 Commercial Excess Land, New Construction XU 582,260 0.00709617 4,132 0.00794843 4,628 0.00449196] 2,615 0.01953656 11,375 Office Buildings-Shared PIL DH 17,209,000 0.01013738 174,454 0.01135490 195,406 0.00641709] 110,432 0.02790937 480,292 Office Buildings-Taxable full DT 2,491,000 0.01013738 25,252 0.01135490 28,285 0.00641709] 15,985 0.02790937 69,522 Office Buildings-Excess Land DU 0 0.00709617 0 0.00794843 0 0.00449196• 0 0.01953656 0 Shopping Centres ST 68,202,030 0.01013738 691,390 0.01135490 774,427 0.00641709 437,659 0.02790937 1,903,476 Shopping Centre-excess/vac SU 569,010 0.00709617 4,038 0.00794843 4,523 0.00449196 2,556 0.01953656 11,117 Shopping Centre, New Construction ZT 36,259,610 0.01013738 367,577 0.01135490 411,724 0.00641709 232,681 0.02790937 1,011,982 Shopping Centre, New Constr-excess/vac ZU 1,068,140 0.00709617 7,580 0.00794843 8,490 0.004491961 4,798 0.01953656 20,868 763,224,072 1 20,723,379 I Industrial IT 61,940,867 0.01579894 978,600 0.01500000 929,113 0.010000931 619,466 0.04079987 2,527,179 Industrial-Shared PIL IH 780,500 0.01579894 12,331 0.01500000 11,708 0.01000093] 7,806 0.04079987 31,845 Industrial-PIL-Full-Prov Tenant IP 998,000 0.01579894 15,767 0.01500000 14,970 0.010000931 9,981 0.04079987 40,718 Industrial-Vacant-Shared PIL IJ 1,032,000 0.01026952 10,598 0.00975000 10,062 0.006500601 6,709 0.02652012 27,369 Industrial-Excess-Shared PIL IK 48,000 0.01026952 493 0.00975000 468 0.00650060• 312 0.02652012 1,273 Industrial excess land IU 2,224,586 0.01026952 22,845 0.00975000 21,690 0.00650060 14,461 0.02652012 58,996 Industrial Vacant Land IX 10,988,200 0.01026952 112,844 0.00975000 107,135 0.00650060 71,430 0.02652012 291,409 Industrial PIL-Gen-Vac Land IZ 1,153,000 0.01026952 11,841 0 0.006500601 7,495 0.01677012 19,336 Industrial-Farmland Awaiting Development Ph1 11 727,900 0.00524348 3,817 0.00141000 1,026 0.003319191 2,416 0.00997267 7,259 New Construction Industrial Occupied JT 4,781,000 0.01579894 75,535 0.01180000 56,416 0.010000931 47,814 0.03759987 179,765 84,674,053 I Large Industrial LT 77,113,746 0.01579894 1,218,315 0.01500000 1,156,706 0.01000093] 771,209 0.04079987 3,146,230 Large Industrial Shared PIL Generating station LS 22,914,000 0.01579894 362,017 0.01500000 343,710 0.01000093] 229,161 0.04079987 934,888 Large Industrial Shared PIL Water Intake system LI 11,739,000 0.01579894 185,464 0.01500000 176,085 0.01000093] 117,401 0.04079987 478,950 Large Industrial Shared PIL Non-Generating system LN 40,706,230 0.01579894 643,115 0.01500000 610,593 0.01000093 407,100 0.04079987 1,660,808 Large Industrial-excess land-Shared PIL LK 734,670 0.01026952 7,545 0.00975000 7,163 0.00650060 4,776 0.02652012 19,484 Large Industrial-Full-excess land LU 3,409,629 0.01026952 35,015 0.00975000 33,244 0.00650060 22,165 0.02652012 90,424 I Sub-total Industrial 241,291,328 156,617,275 1 Pipeline PT 48,125,000 0.00859510 413,639 0.01180000 567,875 0.00544081] 261,839 0.02583591 1,243,353 Managed Forest TT 25,243,600 0.00174782 44,121 0.00047000 11,864 0.00110640] 27,930 0.00332422 83,915 73,368,600 10% Total Assessment 100% 11,104,117,962 $79,818;685 $3©,609,145 $50,526,226 $160,954,056 Exempt 451,974,483 TOTAL 11,556,092,445 2015 Comparative Total Assessment 11,072,056,372 % 4.37 Tax$Split 49.6% 19.0% 31.4% 100%