Report to: General Committee Report
Date:
SUBJECT: 2010 Tax Rates and Levy By-law
PREPARED BY: Paul Wealleans, Director, Taxation
RECOMMENDATIONS:
1.
THAT
Town of
Region of
School Boards: $182,016,128
Total $498,125,518
2.
PURPOSE:
The purpose of this report is to obtain
authorization for the adoption of the tax rates for the 2010 tax year for the
levy requirements of the Town of
The Municipal Act 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 upon all property assessed in the local municipality rateable for local municipal purposes, upper tier purposes and education purposes as may be appropriate.
Council has approved its 2010 Budget estimates for Town services requiring property taxes to be levied as follows:
The
Regional Municipality of York has approved its 2010 Budget estimates requiring
property taxes to be levied as follows:
2010 Region of York total requisition: $753,532,000
2010
Town of
All the required
regulations establishing the tax rates for the levy of 2010 property taxes for
education purposes have been passed by the Province and received by the
Municipality. The total levy to be
raised for 2010 education purposes is $182,016,128.
The Unionville and Markham Business Improvement Areas (BIA) budgets have not been finalized as of the date of this report but will be shortly. At the same meeting as the two BIA budgets are before committee, a separate BIA levying report and bylaw will be tabled to permit the BIAs levy to be included with the commercial tax bills in September.
The tax instalment due dates for the residential class will be July 7, August 4 and September 8. However, as in the past, the added complexities for the non–residential classes related to provincially legislated requirements, will result in the non-residential properties to be billed later in 2010. The tax instalment due dates for Commercial, Industrial and Multi-Residential will be October 6, November 3 and December 8.
FINANCIAL CONSIDERATIONS:
The proposed tax rates have been calculated to achieve the tax
revenue requirements of the 2010 budgets, as approved by Town of
Not applicable
Legal Services Department.
RECOMMENDED BY:
___________________________ ____________________________
Joel Lustig
Treasurer Commissioner, Corporate Services
ATTACHMENTS:
Appendix A - Draft Levy Bylaw
Q:\Finance\SHARED\2010
General Committee Finance\1013 2010 Tax Rates and Levy Bylaw.doc
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
for the year 2010 and to
provide for the mailing of
notices demanding payment of taxes for the year 2010
.
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 $107,354,545 raised for the lawful purpose of The Corporation of the Town of Markham for the year 2010, $208,754,845 for the Region of York and $182,016,128 for the Boards of Education, and;
WHEREAS the Assessment Roll made in 2009 and upon which 2010 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
BE IT THEREFORE ENACTED BY
THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE TOWN OF
1. The following property tax ratios are to be applied in determining tax rates for taxation in 2010:
for residential/farm property tax class 1.0000
for multi-residential property tax class 1.0000
for commercial property tax classes 1.1800
for industrial property tax classes 1.3575
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 $107,354,545 shall be levied and
collected for the TOWN OF
|
|
|
ASSESSMENT |
TAX |
TAXES |
|
|
|
|
|
|
|
Residential/Farm
(RT) |
|
34,397,026,398 |
0.245313% |
$84,380,539 |
|
Residential/Farm
(RH) |
|
5,468,000 |
0.245313% |
$13,414 |
|
Multi-Residential
(MT) |
|
337,826,770 |
0.245313% |
$828,735 |
|
Commercial
(CT/DT/ST) |
|
6,023,600,025 |
0.289470% |
$17,436,509 |
|
Commercial (XT/YT/ZT) |
|
112,126,365 |
0.289470% |
$324,572 |
|
Commercial
(CU/DU/SU) |
|
67,905,860 |
0.202629% |
$137,597 |
|
Commercial (XU/ZU) |
|
8,768,165 |
0.202629% |
$17,767 |
|
Commercial
(CJ) |
|
4,263,500 |
0.202629% |
$8,639 |
|
Commercial
(CH) |
|
17,668,973 |
0.289470% |
$51,146 |
|
Commercial
(CX) |
|
230,441,629 |
0.202629% |
$466,941 |
|
Commercial
(C1) |
|
26,994,765 |
0.061328% |
$16,555 |
|
Industrial
(IT/LT) |
|
939,454,627 |
0.333013% |
$3,128,506 |
|
Industrial
(IH) |
|
7,854,000 |
0.333013% |
$26,155 |
|
Industrial
(IU/JU/IK)) |
|
7,934,101 |
0.216458% |
$17,174 |
|
Industrial
(IX) |
|
118,921,300 |
0.216458% |
$257,415 |
|
Industrial
(JT) |
|
11,476,000 |
0.333013% |
$38,217 |
|
Industrial
(LU) |
|
1,900,500 |
0.216458% |
$4,114 |
|
Industrial
(I1) |
|
45,606,700 |
0.061328% |
$27,970 |
|
Pipelines
(PT) |
|
51,170,000 |
0.225443% |
$115,359 |
|
Farmland
(FT) |
|
93,301,938 |
0.061328% |
$57,221 |
|
Total |
|
42,509,709,616 |
|
$107,354,545 |
3. The
sum of $208,754,845 shall be levied
and collected for the Town of
|
|
|
ASSESSMENT |
TAX |
TAXES |
|
|
|
|
|
|
|
Residential/Farm
(RT) |
|
34,397,026,398 |
0.477021% |
$164,081,039 |
|
Residential/Farm
(RH) |
|
5,468,000 |
0.477021% |
$26,084 |
|
Multi-Residential
(MT) |
|
337,826,770 |
0.477021% |
$1,611,505 |
|
Commercial
(CT/DT/ST) |
|
6,023,600,025 |
0.562885% |
$33,905,941 |
|
Commercial
(XT/YT/ZT) |
|
112,126,365 |
0.562885% |
$631,142 |
|
Commercial
(CU/DU/SU) |
|
67,905,860 |
0.394019% |
$267,562 |
|
Commercial (XU/ZU) |
|
8,768,165 |
0.394019% |
$34,548 |
|
Commercial
(CJ) |
|
4,263,500 |
0.394019% |
$16,799 |
|
Commercial
(CH) |
|
17,668,973 |
0.562885% |
$99,456 |
|
Commercial
(CX) |
|
230,441,629 |
0.394020% |
$907,985 |
|
Commercial
(C1) |
|
26,994,765 |
0.119255% |
$32,193 |
|
Industrial
(IT/LT) |
|
939,454,627 |
0.647556% |
$6,083,495 |
|
Industrial
(IH) |
|
7,854,000 |
0.647556% |
$50,859 |
|
Industrial
(IU/JU/IK)) |
|
7,934,101 |
0.420911% |
$33,396 |
|
Industrial
(IX) |
|
118,921,300 |
0.420911% |
$500,553 |
|
Industrial
(JT) |
|
11,476,000 |
0.647556% |
$74,314 |
|
Industrial
(LU) |
|
1,900,500 |
0.420911% |
$7,999 |
|
Industrial
(I1) |
|
45,606,700 |
0.119255% |
$54,388 |
|
Pipelines
(PT) |
|
51,170,000 |
0.438382% |
$224,320 |
|
Farmland
(FT) |
|
93,301,938 |
0.119255% |
$111,267 |
|
Total |
|
42,509,709,616 |
|
$208,754,845 |
4. The
sum of $182,016,128, shall be levied
and collected for the Town of
|
|
ASSESSMENT |
TAX |
TAXES |
|
|
|
|
|
|
Residential/Farm
(RT) |
34,397,026,398 |
0.241000% |
$82,896,834 |
|
Multi-Residential
(MT) |
337,826,770 |
0.241000% |
$814,163 |
|
Commercial
(CT/DT/ST) |
6,023,600,025 |
1.289313% |
$77,663,058 |
|
Commercial
(XT/YT/ZT) |
112,126,365 |
1.289313% |
$1,445,660 |
|
Commercial
(CU/DU/SU) |
67,905,860 |
0.902519% |
$612,863 |
|
Commercial (XU/ZU) |
8,768,165 |
0.902519% |
$79,134 |
|
Commercial
(CX) |
230,441,629 |
0.902519% |
$2,079,780 |
|
Commercial
(C1) |
26,994,765 |
0.060250% |
$16,264 |
|
Industrial
(IT/LT) |
939,454,627 |
1.459012% |
$13,706,756 |
|
Industrial
(IU) |
7,309,985 |
0.948358% |
$69,325 |
|
Industrial
(IX) |
118,921,300 |
0.948358% |
$1,127,799 |
|
Industrial
(JT) |
11,476,000 |
1.430000% |
$164,107 |
|
Industrial
(JU) |
527,000 |
0.929500% |
$4,898 |
|
Industrial
(LU) |
1,900,500 |
0.948358% |
$18,024 |
|
Industrial
(I1) |
45,606,700 |
0.060250% |
$27,478 |
|
Pipeline
(PT) |
51,170,000 |
1.639230% |
$838,794 |
|
Farmlands
(FT) |
93,301,938 |
0.060250% |
$56,214 |
|
Total |
42,474,358,027 |
|
$181,621,151 |
Plus: Commercial Taxable – Full share PIL (CH /CJ /IH/RH/IK) $394,977
Taxed at education rate but Revenue retained by Town
Total Education Levy $182,016,128
5. Only units in the following Residential
Condominium properties will be entitled to receive a rebate for waste
collection and disposal services, for 2010:
YRC
#
YRC
#
YRC
#
YRC #618 55
YRC #636 25
YRC #
YRC #
YRC #
YRC
#
6. 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 2010, such amount to be provided for as follows:
ASSESSMENT TAX TAXES
Farmland (FT) $93,301,938 .001378% $1,286
7. There shall be a levy upon the MARKHAM STOUFFVILLE HOSPITAL in 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 $108,000.00 pursuant to Section 323 (1) of the Municipal Act, 2001, such sum being $75.00 for each of the 1440 full time enrolled students as determined by the Minister of Training, Colleges and Universities.
8. There shall be levied upon Utility Transmission Lines (UT) the sum of $895,184.08 for the year 2010, such amount to be provided for as follows:
MUNICIPAL PURPOSES:
Description Acres Rate per
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
9. There
shall be levied upon Railway Rights of Ways (WT) the sum of $482,543.18 for the year 2010, such
amount to be provided for as follows:
MUNICIPAL PURPOSES:
|
Description |
Acres |
Rate
per |
Taxes |
|
Canadian National Railways |
256.04 |
$611.33 |
$156,524.93 |
|
Canadian Pacific Railways |
48.42 |
$611.33 |
$29,600.60 |
|
Greater |
75.15 |
$611.33 |
$45,941.45 |
EDUCATION PURPOSES:
|
Description |
Acres |
Rate
per |
Taxes |
|
Canadian National Railways |
256.04 |
$822.69 |
$210,641.55 |
|
Canadian Pacific Railways |
48.42 |
$822.69 |
$39,834.65 |
|
Total |
|
|
$482,543.18 |
10. 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-
D92-90-41
(SL-35-387)(2010) Hagerman Corners Sanitary Sewers $83,658.00
TOWN BY-
Fence LG 0089
(2009-2025) 2007-368 $6,178.67
Buttonville
DOVE
(SF-DOVE)(2012)
TOTAL LOCAL IMPROVEMENTS $98,711.83
11. For the purposes of paying the owners’ portion of debt charges pursuant to Section 391 of the Municipal Act, 2001 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
TOWN BY-
(2010-2016)
(2010-2025) Milmar Court $13,111.45
(2010 – 2015)
(2010 – 2024)
TOTAL $829,222.49
12. Pursuant to Regional By-law No. A-0303-2002-020, a tax rebate
totaling $4,508.40 (Town share is $1,148.06) be provided to the Markham
District Veterans Association for its property located at
13. 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
14. The
INTERIM TAX LEVIES which were payable in three installments on
15. 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:
Commercial, Industrial and Multi-Residential properties:
16. 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, 2010, August 1, 2010, September 1, 2010, October 1, 2010, November 1, 2010 and December 1, 2010.
17. 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.
18. 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 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
19. 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, 2010, 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
20. 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.
21. 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.
22. 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
23. Residents who qualify for the Low Income Seniors and Low Income Disabled Tax Deferral program shall apply to the Tax Section in accordance with the program policies as established by the Regional Municipality of York. The amount of deferral for 2010 will be determined once the application has been approved. The deferral amount may not be reflected on the 2010 final tax billing issued in accordance with this by-law.