Appendix A -
Draft Levy Bylaw
________________________ ________________________
Barb
Cribbett Andy Taylor
Treasurer Commissioner, Corporate
Services
Appendix A: Draft
Levy Bylaw
A by-law to provide for
the levy and collection
of sums required by The
Corporation of the Town of Markham
for the year 2007 and to
provide for the mailing of
notices demanding payment
of taxes for the year 2007
.
WHEREAS Section 312 of
the
Municipal Act, 2001, S.O. 2001, c.25, provides that
the Council of a local municipality shall, after the adoption of estimates for
the year, pass a by-law to levy a separate tax rate on the assessment in each
property class, and;
WHEREAS Sections 307 and 308 of the said Act require taxes to
be levied upon the whole of the assessment for real property according to
amounts assessed under the Assessment Act, R.S.O. 1990, cA.31 and that
tax rates to be established in the same proportion to tax ratios, and;
WHEREAS estimates have been prepared showing the sum of $96,435,864
raised for the lawful purpose of The Corporation of the Town of Markham for the
year 2007, $183,778,177 for the Region of York and $169,288,476 for the Boards
of Education, and;
WHEREAS the Assessment Roll made in 2006 and upon which 2007 taxes
are to be levied, was returned by the Municipal Property Assessment Corporation
and is the last revised Assessment Roll, and;
WHEREAS the total taxable assessment within the Town of Markham is $35,810,297,795.
BE IT THEREFORE ENACTED BY
THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE TOWN OF MARKHAM THE FOLLOWING:
1. The
following property tax ratios are to be applied in determining tax rates for
taxation in 2007:
for residential/farm
property tax class 1.0000
for multi-residential
property tax class 1.0000
for commercial property tax
classes 1.2070
for industrial property tax
classes 1.3737
for pipelines property tax
class 0.9190
for farmland property tax
class 0.2500
for managed forest property
tax class 0.2500
2. The sum of $96,435,864 shall be levied and
collected for the TOWN OF MARKHAM purposes for
the year 2007, such amount to be provided for as follows:
|
|
|
|
|
|
|
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
|
|
|
|
|
|
|
|
Residential/Farm
|
RT
|
29,308,790,521
|
0.260687%
|
$76,404,067
|
|
|
Residential/Farm
|
R1
|
697,000
|
0.065172%
|
$454
|
|
|
Multi-Residential
|
MT
|
276,857,675
|
0.260687%
|
$721,731
|
|
|
Commercial
|
CT/DT/ST
|
4,878,489,163
|
0.314649%
|
$15,350,100
|
|
|
Commercial
|
CJ
|
2,181,000
|
0.220254%
|
$4,804
|
|
|
Commercial
|
CH
|
15,861,945
|
0.314649%
|
$49,909
|
|
|
Commercial
|
CU/DU/SU
|
52,448,354
|
0.220254%
|
$115,520
|
|
|
Commercial
|
CX
|
136,443,900
|
0.220254%
|
$300,523
|
|
|
Commercial
|
C1
|
22,570,000
|
0.065172%
|
$14,709
|
|
|
Industrial
|
IT/LT
|
841,907,412
|
0.358105%
|
$3,014,913
|
|
|
Industrial
|
IH
|
5,980,000
|
0.358105%
|
$21,415
|
|
|
Industrial
|
IU
|
6,616,450
|
0.232768%
|
$15,401
|
|
|
Industrial
|
IX
|
102,993,100
|
0.232768%
|
$239,735
|
|
|
Industrial
|
LU
|
1,705,000
|
0.232768%
|
$3,969
|
|
|
Industrial
|
I1
|
40,397,000
|
0.065172%
|
$26,327
|
|
|
Pipelines
|
PT
|
43,838,000
|
0.239571%
|
$105,023
|
|
|
Farmland
|
FT
|
72,521,275
|
0.065172%
|
$47,263
|
|
|
Total
|
|
35,810,297,795
|
|
$96,435,864
|
|
3. The
sum of $183,385,221 shall be levied
and collected for the Town of Markham's
share of the REGIONAL MUNICIPALITY OF
YORK Budget for the year 2007, such
amount to be provided for as follows:
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
|
|
|
|
|
|
Residential/Farm
|
RT
|
29,308,790,521
|
0.495729%
|
$145,292,174
|
|
Residential/Farm
|
R1
|
697,000
|
0.123932%
|
$864
|
|
Multi-Residential
|
MT
|
276,857,675
|
0.495729%
|
$1,372,464
|
|
Commercial
|
CT/DT/ST
|
4,878,489,163
|
0.598345%
|
$29,190,196
|
|
Commercial
|
CJ
|
2,181,000
|
0.418842%
|
$9,135
|
|
Commercial
|
CH
|
15,861,945
|
0.598345%
|
$94,909
|
|
Commercial
|
CU/DU/SU
|
52,448,354
|
0.418842%
|
$219,676
|
|
Commercial
|
CX
|
136,443,900
|
0.418842%
|
$571,484
|
|
Commercial
|
C1
|
22,570,000
|
0.123932%
|
$27,972
|
|
Industrial
|
IT/LT
|
841,907,412
|
0.680983%
|
$5,733,246
|
|
Industrial
|
IH
|
5,980,000
|
0.680983%
|
$40,723
|
|
Industrial
|
IU
|
6,616,450
|
0.442639%
|
$29,287
|
|
Industrial
|
IX
|
102,993,100
|
0.442639%
|
$455,888
|
|
Industrial
|
LU
|
1,705,000
|
0.442639%
|
$7,547
|
|
Industrial
|
I1
|
40,397,000
|
0.123932%
|
$50,065
|
|
Pipelines
|
PT
|
43,838,000
|
0.455575%
|
$199,715
|
|
Farmland
|
FT
|
72,521,275
|
0.123932%
|
$89,877
|
|
Total
|
|
35,810,297,795
|
|
$183,385,221
|
4. The sum of $169,288,426 shall be levied and collected for the Town of Markham's share of the BOARDS OF EDUCATION Budget for the year
2007, such amount to be provided for as follows:
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
Residential/Farm
|
RT
|
29,308,790,521
|
0.264000%
|
$77,375,207
|
|
Residential/Farm
|
R1
|
697,000
|
0.066000%
|
$460
|
|
Multi-Residential
|
MT
|
276,857,675
|
0.264000%
|
$730,904
|
|
Commercial
|
CT/DT/ST
|
4,878,489,163
|
1.492897%
|
$72,830,818
|
|
Commercial
|
CU/DU/SU
|
52,448,354
|
1.045028%
|
$548,100
|
|
Commercial
|
CX
|
136,443,900
|
1.045028%
|
$1,425,877
|
|
Commercial
|
C1
|
22,570,000
|
0.066000%
|
$14,896
|
|
Industrial-Occupied
|
IT/LT
|
841,907,412
|
1.658072%
|
$13,959,431
|
|
Industrial
|
IU
|
6,616,450
|
1.077747%
|
$71,309
|
|
Industrial
|
IX
|
102,993,100
|
1.077747%
|
$1,110,005
|
|
Industrial
|
I1
|
40,397,000
|
0.066000%
|
$26,662
|
|
Industrial
|
LU
|
1,705,000
|
1.077747%
|
$18,376
|
|
Pipeline
|
PT
|
43,838,000
|
1.756056%
|
$769,820
|
|
Farmlands
|
FT
|
72,521,275
|
0.066000%
|
$47,864
|
|
Total
|
|
35,786,274,850
|
|
$168,929,729
|
Plus: Commercial Taxable –
Full share PIL (CH /CJ /IH ) $358,747
Taxed at education
rate but Revenue retained by Town
Total Education Levy $169,288,476
5. Only units in the following Residential
Condominium properties will be entitled to receive a rebate for waste
collection and disposal services, for 2007:
YRC
#226 7811 Yonge Street 148 Units
YRC
#344 8111 Yonge Street 199 Units
YRC
#550 7451 Yonge Street 21 Units
YRC #618 55 Austin
Drive 142 Units
YRC #636 25 Austin
Drive 149 Units
YRC #784 7805
Bayview Avenue 341
Units
YRC #792 610
Bullock Drive 235
Units
YRC #794 7825
Bayview Avenue 337
Units
YRC
#887 Bethune Way 28 Units
6. The
sum of $186,045 shall be levied on non-residential properties located
within the boundaries of the Town of Markham's
OLD MARKHAM VILLAGE BUSINESS IMPROVEMENT
AREA for the year 2007, such amount to be provided for as follows:
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ST) $38,111,795 0.488156% $186,045
7. The
sum of $199,500 shall be levied on
non-residential properties located within the boundaries of the Town of Markham's UNIONVILLE
BUSINESS IMPROVEMENT AREA for the year 2007, such amount to be provided for
as follows:
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ ST) $24,215,848 0.823841% $199,500
8. The
sum of $1,286 shall be levied against
all properties in the Farmland Class and collected for membership fees in the FEDERATION OF AGRICULTURE for the
Region of York for the year 2007, such amount to be provided for as follows:
ASSESSMENT TAX TAXES
RATE
Farmland (FT) $72,521,275 .001773% $1,286
9. There
shall be levied upon the MARKHAM
STOUFFVILLE HOSPITAL the amount of $18,375.00,
pursuant to Section 323 (3) of the Municipal
Act, 2001, such amount being the sum of $75.00 for each of the 245
provincially rated beds and a levy upon SENECA
COLLEGE in the amount of $23,625.00 pursuant
to Section 323 (1) of the Municipal Act,
2001, such sum being $75.00 for each of the 325 full time enrolled students
as determined by the Minister of Training, Colleges and Universities.
10. There
shall be levied upon Utility Transmission Lines (UT) the sum of $895,184.08 for the year 2007, such
amount to be provided for as follows:
MUNICIPAL PURPOSES:
Description Acres Rate per Acre Taxes
Hydro One 438.24 $834.02 $365,500.92
EDUCATION PURPOSES:
Hydro One 438.24 $1,208.66 $529,683.16
TOTAL $895,184.08
11. There
shall be levied upon Railway Rights of Ways (WT) the sum of $487,361.49 for the year 2007, such
amount to be provided for as follows:
MUNICIPAL PURPOSES:
Description Acres Rate per Acre Taxes
Canadian National
Railways 259.40 $611.33 $158,579.00
Canadian Pacific
Railways 48.42 $611.33 $29,600.60 Greater Toronto
Transit Authority 75.15 $611.33 $
45,941.45
EDUCATION PURPOSES:
Canadian National
Railways 259.40 $822.69 $213,405.79
Canadian Pacific
Railways 48.42 $822.69 $ 39,834.65
TOTAL $487,361.49
12. For
the purposes of paying the owners' portion of debt charges pursuant to the LOCAL IMPROVEMENTS
ACT as authorized by the following by-laws, the amounts listed below shall be levied and collected from the
owners of the properties liable therefore:
BY-LAW NO PURPOSE AMOUNT
REGIONAL BY-LAWS
D92-90-41
(SL-35-387)(2010) Hagerman Corners Sanitary Sewers $83,771.02
TOWN BY-LAWS
Fence LG 0089
Markham
Beautification Project $17,126.84
(2007-2025) 2006-368 $6,178.67
Buttonville
(2007-2016) Cachet estates/Glenbourne Park Drive $843,837.40
(2007-2025) Milmar Court $15,733.74
(2007 – 2015) Jennings
Gate $127,081.48
DOVE
(SF-DOVE)(2012) Dove
Lane Sanitary Sewers $2,185.30
TOTAL LOCAL IMPROVMENTS $1,095,914.45
13. Pursuant to Regional By-law No. A-0303-2002-020, a tax rebate
totaling $3,571.46 (Town share is $912.40) be provided to the Markham District
Veterans Association for its property located at 7 Washington Street for 2007 upon the
provision of documentation in a form satisfactory to the Treasurer.
14. That
the Treasurer shall add to the Collector's Roll, all or any arrears for service
provided by: the POWER COMMISSION ACT
(hydro-electric power), the WEED CONTROL
ACT, the DITCHES AND WATERCOURSES ACT,
the PUBLIC UTILITIES ACT, the TILE DRAINAGE ACT, and the ONTARIO BUILDING CODE; and any other
collection agreements charges approved by Council which shall be collected by
the Collector in the same manner and at the same time as all other rates and
levies.
15. The
INTERIM TAX LEVIES which were payable in three installments on February 21, 2007, March 21, 2007 and April 25, 2007 shall be
shown as a reduction on the final levy.
16. The
net amount of Taxes levied by this by-law shall be due and payable in equal
installments as follows:
Residential,
Farmland and Pipelines properties: July 18, 2007
August 22, 2007
September 19, 2007
Commercial,
Industrial and Multi-Residential properties:
October 24, 2007
November 21, 2007
December 12, 2007
17. That
those residential property owners who have applied and meet the conditions for
the Pre-authorized Payment Program for taxes as approved by Council will have
the taxes levied under this by-law paid by automatic withdrawal in six (6)
equal installments on July 1, 2007, August 1, 2007, September 1, 2007, October
1, 2007, November 1, 2007 and December 1, 2007.
18. As
provided in Section 342(1)(e) of the Municipal
Act 2001, in the event of the default of payment of any installment by the
day named for payment thereof, the subsequent installment or installments shall
forthwith become payable.
19. As
provided in Section 345(1) and (2) of the Municipal
Act 2001, if the taxes or any class or installment thereof so levied in
accordance with this by-law remain unpaid four business days following the due
date, or on the first day of each calendar month thereafter, a penalty of one
and one quarter per cent (1 1/4%) (15.0 % per annum) of the taxes remaining
unpaid shall be levied until December
31, 2007.
20. As
provided in Section 345(3) of the Municipal
Act 2001, if any taxes levied pursuant to this by-law remain unpaid as at
December 31, 2007, interest at the rate of one and one quarter per cent (1
1/4%) (15.0 % per annum) of the unpaid taxes shall be levied from January 1, 2007 and for each
month or fraction thereof until such taxes are paid.
21. All
taxes levied by any by-law and which remain unpaid as at the date of passing
this by-law, shall have interest charged at the same rate of one and one
quarter per cent (1 1/4 %) per month (15.0 % per annum) calculated on the
unpaid taxes, on the first day of each calendar month for so long as the taxes
remain unpaid.
22. The
Treasurer is hereby authorized to mail or cause to be mailed, the notice
provided for by Section 342 and 343 of the Municipal
Act 2001, to the address or place of business of the person or persons to
whom such notice is required to be given.
23. Taxes
are payable at the Municipal Office for the Corporation of the Town of Markham,
101 Town Centre Boulevard, Markham, Ontario, L3R 9W3. Upon payment of any applicable fee, and if
paid on or before the due date imprinted on the bill, taxes may also be paid at
most chartered banks in the Province
of Ontario.
24. Residents
who qualify for the Low Income Seniors and Low Income Disabled Tax Deferral program need to apply to the Tax
Section in accordance with the program policies
as established by the Regional Municipality of York. The amount of deferral for 2007 will be determined once the
application has been approved. The
deferral amount may not be reflected on the 2007 final tax billing issued in
accordance with this by-law.
Q:\Finance\SHARED\2007
General Committee Finance\0724 2007 Tax Rates and Levy Bylaw.doc
