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BYLAW - Set Levy Taxation Rates 2021 - 20210525 - 635221The Corporation of the Town of Aurora By-law Number 6352-21 Being a By-law to set and levy the rates of Taxation for the taxation year 2021. Whereas for the purposes of raising the general local municipality levy, subsection 31 2(2) of the MunicipalAct, 2001, s.o. 2001, c. 25, as amended (the 'lAct"), 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 S52,1 06,176 adopted for the taxation year 2021, and the said tax rates are included in the tax rates set out in Schedule l'A" to this By-law; And whereas the property classes have been prescribed by the Minister of Finance under the AssessmentAct, R.S.O. 1990, c. 4.31, 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 2021 ; And whereas pursuant to Ontario Regulation 400/98, amended to Ontario Regulation 46/21, made under the Education Act, R.S.0. 1990, c. E.2, as amended, the Minister of Finance has established the Education Tax Rates for afl property classes for the year 2021; And whereas on December 15, 2020, the Council of the Town enacted By-law Number 6300-20 which levied an Interim Property Tax on the Residential, Multi-Residential, Commercial, Industrial, Pipelines, Farmland and Managed Forests classes of property, before the adoption of the estimates for the taxation year 2021 ; Now therefore the Council of The Corporation of the Town of Aurora hereby enacts as follows: 1.For the property taxation year 2021, the Town shall levy upon the Residential Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Pipelines Assessment, Farmland Assessment and Managed Forests 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 6300-20 for the taxation year 2021 on the Residential, Multi-Residential, Commercial, Industrial, Pipelines, Farmland and Managed Forests 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 2021, the By-law Number 6352-21 Page 2 of 3 revenue from which is considered as non-tax revenue for the Town in its budgets. 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 l'A" to this By-law for the taxation year 2021, the revenue from which is considered as tax revenue for the Town in its budgets. 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 2021, the revenue from which is considered as tax revenue for the Town in its budgets. 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 27, 2021 and Tuesday, September 21, 2021. These due dates are subject to amendment by the Director of Finance - Treasurer, or his/her 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. 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 29, 2021, and continuing as required until and including December 31, 2021, in the manner established for each of the said Plans. The Director of Finance - Treasurer or his/her 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 chargeabfe therewith and that the same shall be collected in the same manner and at the same time as all other rates or levies. A late payment penalty charge at the rate of one and one quarter percent (1.25o/o) 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 10 of this By-law, interest at the rate of one and one quarter percent (l.25o/o) 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, at the discretion of the Director of Finance - Treasurer, accounts that were in arrears in 2019 not be provided with relief; and that the Director of Finance - Treasurer be able to provide relief for penalties on taxes to those demonstrating financial hardship related to COVID-1 9. By-law Number 6352-21 Page 3 of 3 12. 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 Finance - Treasurer or his/her designate shall apply all payments received, including partial payments, to accounts in a consistent manner. 13. The Director of Finance - Treasurer or his/her 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. 14. Schedulel'A"attachedheretoshallbeandformapartofthisBy-law. 15. 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. 16. 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 25th day of May, 2021. ' / Tom Mrakas, Mayor Michael de Rond, Town Clerk A TOWN OF AURORA 2021 PROPERTY TAX RATES Schedule A to By-law No. 6352-21 TAXCLASS I QUALIFIER 2021 Town Rate ResidentialTaxable:Full RT O.282708% Multi-ResidentialTaxable:Full MT O.282708% CommercialFarmlandAwaitingDevelopment C1 0.070677% CommercialTaxable:Full CT O.376595% CommercialTaxable:ExcessLand CU O.263616% CommercialTaxable:VacantLand CX O.263616% OfficeBuildingsTaxable:Full DT O.376595% OfficeBuildingsTaxable:ExcessLand DU O.263616% ParkingLotsTaxable:Full GT O.376595% ShoppingCentreTaxable:Full ST O.376595% ShoppingCentreTaxable:VacantLand SU O.263616% Commercial NewConstructionTaxable: Full XT O.376595% Commercial New Construction Taxable: Excess Land XU O.263616% Office Buildings New Construction Taxable: Full YT O.376595% Shopping Centre New Construction Taxable: Full ZT O.376595% Shopping Centre New Construction Taxable: Excess Land ZU O.263616% lndustrialTaxable:Full IT O.464545% IndustrialTaxable: FullSharedas PIL IH O.464545% lndustrialTaxable:ExcessLand IU O.301954% IndustrialTaxable:VacantLand IX O.301954% Industrial Taxable: New Construction Taxable: Full JT O.464545% Industrial Taxable: New Construction Taxable: Excess Land JU O.301954% LargelndustrialTaxable:Full LT O.464545% PipelinesTaxable:Full PT O.259808% FarmTaxable:Full FT O.070(>77% ManagedForestsTaxable:Full TT O.070677% RailwayRight-of-WayTaxable:Full WT $ 289.97 Utility Trans/Distrib Taxable: Full-Shared as PIL UH $ 387.36 PAYMENT IN LIEU CLASS l QUALIFIER Aurora Rates ResidentialPILGeneralRate RG O.282708% CommercialPILFullRate CF O.376595% CommercialPILGeneralRate CG O.376595% Commercial PILTenantofthe Province CP O.376595% Commercial PIL General Rate - Excess Land CW O.263616% CZ-Commercial PIL: GeneralVacantLand CZ O.263616% lndustrialPILGeneralRate-VacantLand 12 0.301954% RailwayRight-of-WayPILGeneral Rate WG $ 289.97 FEoXramalpl plerocpaelcrtuileast:lopnro$p1eOrt0y0tOaxOeRsTaaressceaslcsumlaetnetdXby28m27uOIt8ipo/loy:n$g28th2e7als(sAeusrsoeradlsvaplou,e.lboyntohfeparpoppreodpyritaatXeersatdeuaeb)ove.