Report to: General Committee Date
of Meeting: May 15, 2006
SUBJECT: 2006 Tax Rates and Levy By-law
PREPARED BY: Paul Wealleans, Director, Taxation
RECOMMENDATION:
THAT a
by-law to provide for the levy and collection of property taxes totalling $425,561,433 required
by the Town of Markham, Regional Municipality of York, Boards of Education 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 2006, as set out as follows, be approved:
Town of Markham: $ 90,023,794
Region of York: $170,322,847
School Boards: $164,878,847
Old Markham BIA: $
176,012
Unionville
BIA: $ 159,933
Total $425,561,433
FINANCIAL CONSIDERATIONS:
The proposed tax rates have been
calculated to achieve the tax revenue requirements of the 2006 budgets, as
approved by Town of Markham Council
and the Region of York Council. The education tax rates are established by
regulations issued by the Province of
Ontario.
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
2006 and to provide for the mailing of
notices
demanding payment of taxes for the year 2006
.
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
$90,023,794 raised for the lawful purpose of The Corporation of the Town of
Markham for the year 2006, $169,958,264 for the Region of York and $164,878,862
for the Boards of Education, and;
WHEREAS the Assessment Roll made in 2005 and upon which
2006 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
$34,742,457,590.
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 2006:
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
$90,023,794 shall be levied and
collected for the TOWN OF MARKHAM purposes for the year 2006, such amount to be
provided for as follows:
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
|
|
|
|
|
|
Residential/Farm
|
RT
|
28,380,240,254
|
0.25071700%
|
$71,154,201
|
|
Residential/Farm
|
R1
|
697,000
|
0.06267900%
|
$437
|
|
Multi-Residential
|
MT
|
278,889,675
|
0.25071700%
|
$699,224
|
|
Commercial
|
CT/DT/ST
|
4,845,922,690
|
0.30261600%
|
$14,664,537
|
|
Commercial
|
CH
|
15,861,945
|
0.30261600%
|
$48,001
|
|
Commercial
|
CU/DU/SU
|
51,774,394
|
0.21183100%
|
$109,674
|
|
Commercial
|
CJ
|
2,181,000
|
0.21183100%
|
$4,620
|
|
Commercial
|
CX
|
88,047,400
|
0.21183100%
|
$186,512
|
|
Commercial
|
C1
|
28,506,000
|
0.06267920%
|
$17,867
|
|
Industrial
|
IT/LT
|
786,970,947
|
0.34441000%
|
$2,710,407
|
|
Industrial
|
IH
|
5,980,000
|
0.34441000%
|
$20,596
|
|
Industrial
|
IU
|
8,169,795
|
0.22386700%
|
$18,289
|
|
Industrial
|
IX
|
100,389,100
|
0.22386700%
|
$224,738
|
|
Industrial
|
I1
|
40,397,000
|
0.06267900%
|
$25,320
|
|
Industrial
|
LU
|
218,160
|
0.22386700%
|
$488
|
|
Pipeline
|
PT
|
42,363,000
|
0.23040900%
|
$97,608
|
|
Farmlands
|
FT
|
65,849,230
|
0.06267900%
|
$41,274
|
|
Total
|
|
34,742,457,590
|
|
$90,023,794
|
3. The sum of $169,958,264 shall be levied and collected for the Town of Markham's share of
the REGIONAL MUNICIPALITY OF YORK
Budget for the year 2006, such
amount to be provided for as follows:
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
|
|
|
|
|
|
Residential/Farm
|
RT
|
28,380,240,254
|
0.473336%
|
$134,333,894
|
|
Residential/Farm
|
R1
|
697,000
|
0.118334%
|
$825
|
|
Multi-Residential
|
MT
|
278,889,675
|
0.473336%
|
$1,320,085
|
|
Commercial
|
CT/DT/ST
|
4,845,922,690
|
0.571316%
|
$27,685,532
|
|
Commercial
|
CH
|
15,861,945
|
0.571316%
|
$90,622
|
|
Commercial
|
CU/DU/SU
|
51,774,394
|
0.399921%
|
$207,057
|
|
Commercial
|
CJ
|
2,181,000
|
0.399921%
|
$8,722
|
|
Commercial
|
CX
|
88,047,400
|
0.399921%
|
$352,120
|
|
Commercial
|
C1
|
28,506,000
|
0.118334%
|
$33,732
|
|
Industrial
|
IT/LT
|
786,970,947
|
0.650221%
|
$5,117,050
|
|
Industrial
|
IH
|
5,980,000
|
0.650221%
|
$38,883
|
|
Industrial
|
IU
|
8,169,795
|
0.422644%
|
$34,529
|
|
Industrial
|
IX
|
100,389,100
|
0.422644%
|
$424,288
|
|
Industrial
|
I1
|
40,397,000
|
0.118334%
|
$47,803
|
|
Industrial
|
LU
|
218,160
|
0.422644%
|
$922
|
|
Pipeline
|
PT
|
42,363,000
|
0.434995%
|
$184,277
|
|
Farmlands
|
FT
|
65,849,230
|
0.118334%
|
$77,922
|
|
Total
|
|
34,742,457,590
|
|
$169,958,264
|
|
|
|
|
|
|
|
|
|
|
|
4. The
sum of $164,878,862 shall be levied
and collected for the Town of Markham's share of
the BOARDS OF EDUCATION Budget for
the year 2006, such amount to be provided for as follows:
|
|
|
ASSESSMENT
|
TAX RATE
|
TAXES
|
|
|
|
|
|
|
|
Residential/Farm
|
RT
|
28,380,240,254
|
0.264000%
|
$74,923,834
|
|
Residential/Farm
|
R1
|
697,000
|
0.066000%
|
$460
|
|
Multi-Residential
|
MT
|
278,889,675
|
0.264000%
|
$736,269
|
|
Commercial
|
CT/DT/ST
|
4,845,922,690
|
1.492897%
|
$72,344,634
|
|
Commercial
|
CU/DU/SU
|
51,774,394
|
1.045028%
|
$541,057
|
|
Commercial
|
CX
|
88,047,400
|
1.045028%
|
$920,120
|
|
Commercial
|
C1
|
28,506,000
|
0.066000%
|
$18,814
|
|
Industrial-Occupied
|
IT/LT
|
786,970,947
|
1.658072%
|
$13,048,545
|
|
Industrial
|
IU
|
8,169,795
|
1.077747%
|
$88,050
|
|
Industrial
|
IX
|
100,389,100
|
1.077747%
|
$1,081,940
|
|
Industrial
|
I1
|
40,397,000
|
0.066000%
|
$26,662
|
|
Industrial
|
LU
|
218,160
|
1.077747%
|
$2,351
|
|
Pipeline
|
PT
|
42,363,000
|
1.756056%
|
$743,918
|
|
Farmlands
|
FT
|
65,849,230
|
0.066000%
|
$43,460
|
|
Total
|
|
34,718,434,645
|
|
$164,520,115
|
|
|
|
|
|
|
Plus: Commercial Taxable – Full share PIL (CH /CJ
/IH ) $358,747
Taxed at education rate but Revenue
retained by Town
Total
Education Levy $164,878,862
5. Only units in the
following Residential Condominium properties will be entitled to receive a
rebate for waste collection and disposal services, for 2006:
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 $176,012 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 2006, such amount to be provided for as follows:
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ST) $38,284,330 0.459749% $176,012
7. The sum of $159,933 shall be levied on non-residential properties located
within the boundaries of
the Town of Markham's UNIONVILLE
BUSINESS IMPROVEMENT AREA for the year 2006, such amount to be provided for
as follows:
ASSESSMENT TAX TAXES
RATE
Commercial (CT/ ST) $24,074,095 0.664336% $159,933
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 2006, such amount to be
provided for as follows:
ASSESSMENT TAX TAXES
RATE
Farmland (FT) $65,849,230 .001953% $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 $897,002.07
for the year 2006, such amount to be provided for as follows:
MUNICIPAL PURPOSES:
Description Acres Rate
per Acre Taxes
Hydro One 439.13 $834.02 $366,243.20
EDUCATION PURPOSES:
Hydro One $439.13 $1,208.66 $530,758.87
TOTAL $897,002.07
11. There shall be levied upon Railway Rights
of Ways (WT) the sum of $490,631.06 for
the year 2006, such amount to be provided for as follows:
MUNICIPAL PURPOSES:
Description Acres Rate
per Acre Taxes
Canadian National Railways 260.23 $611.33 $159,086.41
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 260.23
$822.69 $214,088.62
Canadian Pacific Railways 48.42
$822.69 $ 39,834.65
TOTAL $488,551.73
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
$84,692.90
TOWN BY-LAWS
Fence LG 0089
Markham Beautification
Project $11,695.52
(2006-2025) 2005-368 $6,178.67
Buttonville
(2006 – 2015) Jennings Gate $133,654.66
DOVE
(SF-DOVE)(2012)
Dove Lane Sanitary
Sewers $2,185.30
TOTAL LOCAL IMPROVMENTS $238,407.05
13. Pursuant to Regional By-law No.
A-0303-2002-020, a tax rebate totaling $3,458.19 (Town share is $877.51) be
provided to the Markham District Veterans Association for its property located
at 7 Washington Street for 2006
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,
2006, March 21,
2006 and April 25,
2006 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, 2006
August 22, 2006
September 19, 2006
Commercial, Industrial and
Multi-Residential properties:
October 24, 2006
November 21, 2006
December 12, 2006
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, 2006,
August 1, 2006, September 1, 2006, October 1, 2006, November 1, 2006 and
December 1, 2006.
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, 2006.
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, 2006, 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,
2006 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 2006 will be
determined once the application has been approved. The deferral amount may not be reflected on
the 2006 final tax billing issued in accordance with this by-law.
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