BYLAW - Set Levy Taxation Rates 2017 - 20170613 - 599117The Corporation of the Town of Aurora
By-law Number 5991-17
Being a By-law to set and levy the rates of
Taxation for the taxation year 2017.
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 $41,688,116 adopted
for the taxation year 2017, 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 2017;
And whereas pursuant to Ontario Regulation 400/98, amended to Ontario Regulation
132/17, 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
2017;
And whereas on December 13, 2016, the Council of the Town enacted By-law Number
5923-16 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 2017;
Now therefore the Council of The Corporation of the Town of Aurora hereby enacts
as follows:
For the property taxation year 2017, 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. 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 5923-16 for
the taxation year 2017 on the Residential, Multi -Residential, Commercial,
Industrial, Pipeline, Farmlands and Managed Forest classes of property.
3. 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 2017,
By-law Number 5991-17
Page 2 of 3
the revenue from which is considered as non -tax revenue for the Town in its
budgets.
4. 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 on the
assessment roll as returned and the rates as prescribed in Schedule "A" to this
By-law for the taxation year 2017, the revenue from which is considered as tax
revenue for the Town in its budgets.
5. 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 2017, the revenue from which is considered as tax
revenue for the Town in its budgets.
6. 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 Tuesday, July
25, 2017 and Monday, September 25, 2017. 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. 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 2017, and continuing as required until and including December 31,
2017, in the manner established for each of the said Plans.
8. The Director of 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. 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. 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. 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
Financial Services - Treasurer or his designate shall apply all payments received,
including partial payments, to accounts in a consistent manner.
By-law Number 5991-17
Page 3 of 3
12. The Director of 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. Schedule "A" attached hereto shall be and form a part of this By-law.
14. 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. 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 this By-law,
which parts or provisions shall remain valid, binding and of full force and effect.
Enacted by Town of Aurora Council this 13th day of June, 2017.
iyi.. i� ,
Michael de Rond, Town Clerk
Town of Aurora
2017 Property Tax Rates
Schedule "A" to By-law Number 5991-17
TAX CLASS
QUALIFIER
2017
Town Rate
Residential Taxable: Full RT 0.316746%
Multi -Residential Taxable: Full MT 0.316746%
Commercial Taxable: Full CT 0.374176%
Commercial Taxable: Excess Land CU 0.261924%
Commercial Taxable: Vacant Land CX 0.291924%
Office Buildings Taxable: Full DT 0.374176%
Office Buildings Taxable: Excess Land DU 0.261924%
Parking Lots Taxable: Full GT 0.374176%
Shopping Centre Taxable: Full ST 0.374176%
Shopping Centre Taxable: Vacant Land SU 0.261924%
Commercial New Construction Taxable: Full XT 0.374176%
Commercial New Construction Taxable: Excess Land XU 0.261924%
Office Buildings New Construction Taxable: Full YT 0.374176%
Office Buildings New Construction Taxable: Excess Land YU 0.261924%
Shopping Centre New Construction Taxable: Full ZT 0.374176%
Shopping Centre New Construction Taxable: Excess Land ZU 0.261924%
Industrial Taxable: Full IT 0.448794%
Industrial Taxable: Full Shared as PIL IH 0.448794%
Industrial Taxable: Excess Land IU 0.291716%
Industrial Taxable: Vacant Land IX 0.291716%
Industrial Taxable: New Construction Taxable: Full JT 0.448794%
Industrial Taxable: New Construction Taxable: Excess Land JU 0.291716%
Large Industrial Taxable: Full LT 0.448794%
Pipelines Taxable: Full PT 0.291110%
Farm Taxable: Full FT 0.079187%
Managed Forests Taxable: Full TT 0.079187%
Railway Right -of -Way Taxable: Full WT $ 284.00
Utility Trans/Distrib Taxable: Full -Shared as PIL UH $ 383.69
PAYMENT IN LIEU CLASS
QUALIFIER
Aurora
Rates
Residential PIL General Rate RG 0.371903%
Commercial PIL Full Rate CF 0.374176%
Commercial PIL General Rate CG 0.374176%
Commercial PIL Tenant of the Province CID 0.374176%
Commercial PIL General Rate - Excess Land CW 0.261924%
Industrial PIL General Rate -Vacant Land IZ 0.291716%
Railway Right -of -Way PIL General Rate WG $ 284.00
For all properties, property taxes are calculated by multiplying the assessed value by the appropriate rate above.
Example calculation: $100,000 RT assessment x .316746%= $316.75 (Aurora's portion of property taxes due)