BYLAW - Set Levy Taxation Rates 2016 - 20160426 - 584716THE CORPORATION OF THE TOWN OF AURORA
By-law Number 5847-16
BEING A BY-LAW to set
and levy the rates of
taxation for the taxation
year 2016.
WHEREAS for the purposes of raising the general local municipality levy, subsection
312(2) of the Municipal Act, 2001, S.O. 2001, C. 25, as amended (the "Act"), provides
that a local municipality shall, each year, pass a by-law levying a separate tax rate,
as specified in the by-law, on the assessment in each property class in the local
municipality rateable for local municipality purposes;
AND WHEREAS the Council of The Corporation of the Town of Aurora (the "Town")
considers it necessary and desirable to levy certain tax rates on the whole of the
rateable property according to the last revised assessment roll for the Town for the
purpose of raising the Town's estimated tax levy requirement of $39,117,800
adopted for the taxation year 2016, and the said tax rates are included in the tax
rates set out in Schedule "A" to this By-law;
AND WHEREAS the property classes have been prescribed by the Minister of
Finance under the Assessment Act, R.S.O. 1990, c. A.31, as amended, and
Regulations thereto;
AND WHEREAS The Regional Municipality of York has approved the tax rates and
tax ratios to raise its estimated expenditures adopted for the year 2016;
AND WHEREAS pursuant to Ontario Regulation 400/98, amended to Ontario
Regulation 445/12, made under the Education Act, R.S.O. 1990, c. E.2, as amended,
the Minister of Finance has established the Education Tax Rates for all property
classes for the year 2016;
AND WHEREAS on December 8, 2015, the Council of the Town enacted By-law
Number 5786-15 which levied an Interim Property Tax on the Residential, Multi -
Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest
classes of property, before the adoption of the estimates for the taxation year 2016;
NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE TOWN OF
AURORA ENACTS AS FOLLOWS:
1. THAT for the property taxation year 2016, the Town shall levy upon the
Residential Assessment, Multi -Residential Assessment, Commercial
Assessment, Industrial Assessment, Pipeline Assessment, Farmland
Assessment and Managed Forest Assessment the rates of taxation per
current value assessment, as adjusted by the provisions of the Continued
Protection for Property Taxpayers Act, S.O. 2000, c. 25, and which are set out
in Schedule "A" to this By-law.
2. THAT the levy provided for in Schedule "A" to this By-law shall be reduced by
the amount of the Interim Property Tax levy set out in By-law Number 5686-15
for the taxation year 2016 on the Residential, Multi -Residential, Commercial,
Industrial, Pipeline, Farmlands and Managed Forest classes of property.
3. THAT for the payments -in -lieu of taxes due and payable to the Town, the
actual amount due to the Town shall be based on the assessment roll as
returned and the rates as prescribed in Schedule "A" to this By-law for the
taxation year 2016, the revenue from which is considered as non -tax revenue
for the Town in its budgets.
4. THAT for the railway right-of-way taxes due and payable to the Town in
accordance with Ontario Regulation 387/98, as amended and as established
by the Minister of Finance, the actual amount due to the Town shall be based
By-law Number 5847-16
Page 2 of 3
on the assessment roll as returned and the rates as prescribed in Schedule
"A" to this By-law for the taxation year 2016, the revenue from which is
considered as tax revenue for the Town in its budgets.
5. THAT for the utility transmission line taxes due and payable to the Town in
accordance with Ontario Regulation 387/98, as amended and as established
by the Minister of Finance, the actual amount due to the Town shall be based
on the assessment roll as returned and the rates as prescribed in Schedule
"A" to this By-law for the taxation year 2016, the revenue from which is
considered as tax revenue for the Town in its budgets.
6. THAT all rates and taxes levied under the authority of this By-law shall,
pursuant to section 342 of the Act, be due and payable in two instalments on
Monday, July 25, 2016 and Monday, September 26, 2016. These due dates
are subject to amendment by the Director of Corporate & Financial Services -
Treasurer, or his designate, if required, to meet the statutory notice period set
out in section 343 of the Act, and may be changed for all properties in any or
all property tax classes, but not for individual tax accounts.
7. THAT all taxes payable to the Town under the Pre -authorized Tax Payment
Plans shall be due and payable on the last business day of each calendar
month, starting in January 2016, and continuing as required until and including
December 31, 2016, in the manner established for each of the said Plans.
8. THAT the Director of Corporate & Financial Services - Treasurer or his
designate shall add to the Collector's Roll all or any municipal charges in
arrears for water and sewer billings, cutting weeds, property standards
infractions, or any other charges which should be levied pursuant to any
statute or by-law against the respective properties chargeable therewith and
that the same shall be collected in the same manner and at the same time as
all other rates or levies.
9. THAT a late payment penalty charge at the rate of one and one quarter
percent (1.25%) shall be levied on the non-payment of any instalment of the
taxes or any portion thereof as at the first day of each calendar month
following the instalment date.
10. THAT if any taxes levied pursuant to this By-law remain unpaid on the first day
of the month following the date a late payment penalty charge was added
pursuant to section 9 of this By-law, interest at the rate of one and one quarter
percent (1.25%) of the unpaid taxes as at the date of calculation shall be
levied, and likewise again on the first day of each month thereafter for as long
as there are taxes remaining unpaid.
11. THAT partial payments are to be applied to accounts in accordance with
section 347 of the Act. Despite the provisions of subsection 347(3) of the Act,
the Director of Corporate & Financial Services - Treasurer or his designate
shall apply all payments received, including partial payments, to accounts in a
consistent manner.
12. THAT the Director of Corporate & Financial Services - Treasurer or his
designate is hereby authorized to mail or cause to be mailed the notices
specifying the amount of taxes payable by a person liable for property taxes,
addressed to them at their place of residence or place of business.
13. THAT Schedule "A" attached hereto shall be and form a part of this By-law.
14. THAT where there is a conflict between a provision(s) of this By-law and any
other by-law of the Town, the provision(s) of this By-law shall prevail to the
extent of the conflict.
15. THAT in the event any part or provision of this By-law, including any part or
provisions of a Schedule(s), is declared by a court of competent jurisdiction to
be void, illegal or invalid, the offending part or provision shall be considered as
separate, severable and struck out from the remaining parts or provisions of
By-law Number 5847-16
Page 3 of 3
this By-law, which parts or provisions shall remain valid, binding and of full
force and effect.
16. THAT the provisions of this By-law shall come into full force and effect on the
date of final passage hereof.
READ A FIRST AND SECOND TIME THIS 26rh DAY OF APRIL, 2016.
READ A THIRD TIME AND FINALLY PASSED THIS 26th DAY OF APRIL, 2016.
ApprouedastoForm _Za��Y DAWE, MAYOR
ByL,` P_rvxes
S!gnature_
Date:_t
STEPHEN MVA. HUYWE, TOWN CLERK
TOWN OF AURORA
2016 PROPERTY TAX RATES
Schedule "A" to By-law Number 5847-16
TAX CLASS
QUALIFIER
2016
Town Rate
Residential Taxable: Full RT 0.335167%
Multi -Residential Taxable: Full MT 0.335167%
Commercial Taxable: Full CT 0.374449%
Commercial Taxable: Excess Land CU 0.262114%
Commercial Taxable: Vacant Land CX 0.262114%
Office Buildings Taxable: Full DT 0.374449%
Office Buildings Taxable: Excess Land DU 0.262114%
Shopping Centre Taxable: Full ST 0.374449%
Shopping Centre Taxable: Vacant Land SU 0.262114%
Commercial New Construction Taxable: Full XT 0.374449%
Commercial New Construction Taxable: Excess Land XU 0.262114%
Office Buildings New Construction Taxable: Full YT 0.374449%
Office Buildings New Construction Taxable: Excess Land YU 0.262114%
Shopping Centre New Construction Taxable: Full ZT 0.374449%
Shopping Centre New Construction Taxable: Excess Land ZU 0.262114%
Industrial Taxable: Full IT 0.439874%
Industrial Taxable: Full Shared as PIL IH 0.439874%
Industrial Taxable: Excess Land IU 0.285918%
Industrial Taxable: Vacant Land IX 0.285918%
Industrial Taxable: New Construction Taxable: Full JT 0.439874%
Industrial Taxable: New Construction Taxable: Excess Land JU 0.285918%
Large Industrial Taxable: Full LT 0.439874%
Pipelines Taxable: Full PT 0.308019%
Farm Taxable: Full FT 0.083792%
Managed Forests Taxable: Full TT 0.083792%
Railway Right -of -Way Taxable: Full WT $ 279.79
Utility Trans/Distrib Taxable: Full -Shared as PIL UH $ 381.71
PAYMENT IN LIEU CLASS
QUALIFIER
Aurora
Rates
Residential PIL General Rate FIG 0.335167%
Commercial PIL Full Rate CF 0.374449%
Commercial PIL General Rate CG 0.374449%
Commercial PIL Tenant of the Province CID 0.374449%
Commercial PIL General Rate - Excess Land CW 0.262114%
Industrial PIL General Rate -Vacant Land IZ 0.285918%
Railway Right -of -Way PIL General Rate WG $ 279.79
For all properties, property taxes are calculated by multiplying the assessed value by the appropriate rate above.
Example calculation: $100,000 RT assessment x .3355167= $335.17 (Aurora's portion of property taxes due)