Report to:
General Committee Report
Date:
SUBJECT: 2009 Tax Rates and Bylaw
PREPARED BY: Paul Wealleans, Director, Taxation
RECOMMENDATIONS:
1) THAT a by-law to provide for the levy and collection of property taxes totalling $484,584,559 required by the Town of Markham, Regional Municipality of York, Boards of Education, Old Markham BIA and Unionville BIA in a form substantially similar to the attached Appendix and satisfactory to the Town Solicitor and to provide for the mailing of notices requesting payment of taxes for the year 2009, as set out as follows, be approved:
Town of
Region of
School Boards: $175,378,885
Old
Unionville BIA: $ 199,500
Total $484,584,559
2) AND THAT staff be authorized and directed to do all things necessary to give effect to this resolution.
EXECUTIVE SUMMARY:
Not applicable.
PURPOSE:
The purpose of this report is to obtain
authorization for the adoption of the tax rates for the 2009 tax year for the
levy requirements of the Town of
BACKGROUND:
The Municipal Act, 2001 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.
OPTIONS / DISCUSSIONS:
Council has approved its 2009 budget estimates for Town services requiring property taxes to be levied as follows:
2009 Town of
2009
2009 Unionville BIA Budget: $ 199,500
The Regional Municipality of York has approved its 2009 budget estimates requiring property taxes to be levied as follows:
2009 Region of York total requisition: $733,299,146
2009 Town of
2009 Town of
All the required
regulations establishing the tax rates for the levy of 2009 property taxes for
education purposes have been passed by the Province and received by the Municipality. The total levy to be raised for 2009
education purposes is $175,763,667. Of this amount, $384,782 is retained by the
Town for hydro properties that are classified by the Municipal Property
Assessment Corporation (MPAC) as fully taxable but for which legislated
provisions exist for the municipality to keep the school portion. There are 13
such properties in
The tax instalment due dates for the residential class will be July 6, August 5 and September 9. The due dates for the 2009 final instalments have been shifted to three weeks earlier than previous years, as will future interim and final tax bills. As in the past, the added complexities for the non-residential classes to provincially legislated requirements, will result in the non-residential properties to be billed later in 2009. The tax instalment due dates for Commercial, Industrial and Multi-residential will be October 5, November 5 and December 7.
FINANCIAL CONSIDERATIONS AND TEMPLATE: (external link)
The proposed tax
rates have been calculated to achieve the tax revenue requirements of the 2009
budgets, as approved by the Town of
HUMAN RESOURCES CONSIDERATIONS
Not Applicable.
ALIGNMENT WITH STRATEGIC PRIORITIES:
Not applicable.
BUSINESS UNITS CONSULTED AND AFFECTED:
Legal Services Department.
RECOMMENDED
BY: ________________________ ________________________
Barb Cribbett Andy Taylor, Commissioner
Treasurer Corporate Services
Q:\Finance\SHARED\2009 General Committee Finance\923
2009 Tax Rates and Levy Bylaw.doc
ATTACHMENTS:
Appendix A: Draft Levy Bylaw
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 2009 and to
provide for the mailing of
notices demanding payment of taxes for the year 2009
.
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 $104,811,019 raised for the lawful purpose of The Corporation of the Town of Markham for the year 2009, $203,992,972 for the Region of York and $175,763,667 for the Boards of Education, and;
WHEREAS the Assessment Roll made in 2008 and upon which 2009 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 2009:
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 $104,811,019 shall be levied and
collected for the TOWN OF
|
|
ASSESSMENT |
TAX RATE |
TAXES |
|
|
|
|
|
|
Residential/Farm (RT) |
32,300,279,228 |
0.256940% |
$82,992,412 |
|
Residential/Farm (RH) |
5,468,000 |
0.256940% |
$14,049 |
|
Multi-Residential (MT) |
304,772,730 |
0.256940% |
$783,084 |
|
Commercial (CT/DT/ST) |
5,382,460,812 |
0.310127% |
$16,692,457 |
|
Commercial (CU/DU/SU) |
57,514,157 |
0.217089% |
$124,857 |
|
Commercial (CJ) |
3,222,250 |
0.217089% |
$6,995 |
|
Commercial (CH) |
16,765,459 |
0.310127% |
$51,994 |
|
Commercial (CX) |
173,848,850 |
0.217089% |
$377,406 |
|
Commercial (C1) |
28,476,000 |
0.064235% |
$18,292 |
|
Industrial (IT/LT) |
897,425,415 |
0.352959% |
$3,167,542 |
|
Industrial (IH) |
6,917,000 |
0.352959% |
$24,414 |
|
Industrial (IU/JU) |
6,975,671 |
0.229423% |
$16,004 |
|
Industrial (IX) |
124,766,950 |
0.229423% |
$286,244 |
|
Industrial (JT) |
10,878,000 |
0.352959% |
$38,395 |
|
Industrial (LU) |
1,802,750 |
0.229423% |
$4,136 |
|
Industrial (I1) |
39,748,850 |
0.064235% |
$25,533 |
|
Pipelines (PT) |
47,902,000 |
0.236128% |
$113,110 |
|
Farmland (FT) |
115,350,202 |
0.064235% |
$74,095 |
|
Total |
39,524,574,324 |
|
$104,811,019 |
3. The
sum of $203,992,972 shall be levied
and collected for the Town of
|
|
ASSESSMENT |
TAX RATE |
TAXES |
|
Residential/Farm (RT) |
32,300,279,228 |
0.500081% |
$161,527,559 |
|
Residential/Farm (RH) |
5,468,000 |
0.500081% |
$27,344 |
|
Multi-Residential (MT) |
304,772,730 |
0.500081% |
$1,524,111 |
|
Commercial (CT/DT/ST) |
5,382,460,812 |
0.603598% |
$32,488,426 |
|
Commercial (CU/DU/SU) |
57,514,157 |
0.422518% |
$243,008 |
|
Commercial (CJ) |
3,222,250 |
0.422518% |
$13,615 |
|
Commercial (CH) |
16,765,459 |
0.603598% |
$101,196 |
|
Commercial (CX) |
173,848,850 |
0.422518% |
$734,543 |
|
Commercial (C1) |
28,476,000 |
0.125020% |
$35,601 |
|
Industrial (IT/LT) |
897,425,415 |
0.686961% |
$6,164,963 |
|
Industrial (IH) |
6,917,000 |
0.686961% |
$47,517 |
|
Industrial (IU/JU) |
6,975,671 |
0.446525% |
$31,148 |
|
Industrial (IX) |
124,766,950 |
0.446525% |
$557,115 |
|
Industrial(JT) |
10,878,000 |
0.686961% |
$74,728 |
|
Industrial (LU) |
1,802,750 |
0.446525% |
$8,050 |
|
Industrial (I1) |
39,748,850 |
0.125020% |
$49,694 |
|
Pipelines (PT) |
47,902,000 |
0.459574% |
$220,145 |
|
Farmland (FT) |
115,350,202 |
0.125020% |
$144,211 |
|
Total |
39,524,574,324 |
|
$203,992,972 |
4. The sum of $175,763,667, shall be levied and collected for the Town of
|
|
ASSESSMENT |
TAX RATE |
TAXES |
|
Residential/Farm (RT) |
32,300,279,228 |
0.252000% |
$81,396,704 |
|
Multi-Residential (MT) |
304,772,730 |
0.252000% |
$768,027 |
|
Commercial (CT/DT/ST) |
5,382,460,812 |
1.385926% |
$74,596,924 |
|
Commercial CU/DU/SU) |
57,514,157 |
0.970148% |
$557,973 |
|
Commercial (CX) |
173,848,850 |
0.970148% |
$1,686,591 |
|
Commercial (C1) |
28,476,000 |
0.063000% |
$17,940 |
|
Industrial (IT/LT) |
897,425,415 |
1.552479% |
$13,932,341 |
|
Industrial (IU/JU) |
6,975,671 |
1.009111% |
$70,392 |
|
Industrial (IX) |
124,766,950 |
1.009111% |
$1,259,037 |
|
Industrial (JT) |
10,878,000 |
1.520000% |
$165,346 |
|
Industrial (LU) |
1,802,750 |
1.009111% |
$18,192 |
|
Industrial (I1) |
39,748,850 |
0.063000% |
$25,042 |
|
Pipeline (PT) |
47,902,000 |
1.694514% |
$811,706 |
|
Farmlands (FT) |
115,350,202 |
0.063000% |
$72,671 |
|
Total |
39,492,201,615 |
|
$175,378,885 |
Plus: Commercial Taxable – Full share PIL (CH /CJ /IH/RH) $384,782
Taxed at education rate but Revenue retained by Town
Total Education Levy $175,763,667
5. Only units in the following Residential Condominium properties will be entitled to receive a grant for waste collection and disposal services, for 2009:
YRC
#
YRC
#
YRC
#
YRC #618 55
YRC #636 25
YRC #
YRC #
YRC #
YRC
#
6. The
sum of $202,183 shall be levied on non-residential properties located
within the boundaries of the Town of
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ST) $44,174,966 0.457687% $202,183
7. The
sum of $199,500 shall be levied on
non-residential properties located within the boundaries of the Town of
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ ST) $27,710,474 0.719944% $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 2009, such amount to be provided for as follows:
ASSESSMENT TAX TAXES
RATE
Farmland (FT) $115,350,202 .001115% $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 104,250.00 pursuant to Section 323 (1) of the Municipal Act, 2001, such sum being $75.00 for each of the 1,390 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 2009, 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
11. There shall be levied upon Railway Rights of Ways (WT) the sum of $482,543.18 for the year 2009, 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 |
12. For the purposes of paying the owners' portion of debt charges pursuant to the LOCAL IMPROVEMENTS ACT, R.S.O. 1990, c.l.26 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 $83,658.00
TOWN BY-LAWS
Fence LG 0089
(2008-2025) 2007-368 $6,178.67
Buttonville
DOVE
(SF-DOVE)(2012)
TOTAL LOCAL IMPROVEMENTS $103,627.14
13. 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-LAWS
(2009-2016)
(2009-2025) Milmar Court $13,111.45
(2009 – 2015)
TOTAL $828,056.43
14. Pursuant to Regional By-law No. A-0303-2002-020, a tax rebate
totaling $4,126.90 (Town share is $1,050.88) be provided to the Markham
District Veterans Association for its property located at
15. 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.
16. The
INTERIM TAX LEVIES which were payable in three installments on
17. 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:
18. 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, 2009, August 1, 2009, September 1, 2009, October 1, 2009, November 1, 2009 and December 1, 2009.
19. 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.
20. As
provided in Sub Sections 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
21. 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, 2009, 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
22. 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.
23. The Treasurer is hereby authorized to mail or cause to be mailed, the notice provided for by Section 343(1) and (2) 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.
24. 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
25. 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 2009 will be determined once the application has been approved. The deferral amount may not be reflected on the 2009 final tax billing issued in accordance with this by-law.