BYLAW - Levy Interim Property Taxes 2021 - 20201215 - 630020The Corporation of the Town of Aurora
By-law Number 6300-20
Being a By-law to levy Interim Property Taxes
for the 2021 taxation year.
Whereas subsection 317(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended
(the "Act"), provides that a local municipality, before the adoption of estimates for the
year under section 290 of the Act, may pass a by-law levying amounts on the
assessment of property in the local municipality rateable for local municipality
purposes;
And whereas subsection 317(2) of the Act provides that a by-law under subsection
317(1) shall be passed in the year that the amounts are to be levied or may be passed in
November or December of the previous year if it provides that it does not come into
force until a specified day in the following year;
And whereas since The Corporation of the Town of Aurora (the 'Town"), The Regional
Municipality of York, and the Province of Ontario have not all adopted estimates and
established tax rates for the year 2021, the Town wishes to pass a by-law levying
amounts on the assessment of property in the Town in accordance with subsection
317(1) of the Act (the "Interim Property Tax");
Now therefore the Council of The Corporation of the Town of Aurora hereby enacts as
follows:
1. The Town shall levy an Interim Property Tax in 2021.
2. The Interim Property Tax may be levied under this by-law on a property that is
rateable for local municipality purposes for the current tax year, but which was
not rateable for local municipality purposes for the prior tax year, including
assessment of property that is added to the assessment roll after this by-law is
passed.
3. The Interim Property Tax rate will be an amount equal to fifty percent (50%) of
the total amount of taxes for municipal and school purposes levied on the
rateable property for the previous year.
4. The Treasurer of the Town or their designate shall send to each person so taxed,
a printed bill specifying the amounts and due dates of amounts payable by the
taxpayer.
5. The Treasurer of the Town or their designate shall send the property tax bill to
the taxpayer's residence or place of business unless the taxpayer directs the
Treasurer, in writing, to send the bill to an alternate address, in which case it shall
be sent to the requested alternate address, until revoked by the taxpayer in
writing.
6. The Interim Property Tax levied by this by-law shall be due and payable to the
Treasurer in installments on February 23, 2021, and April 27, 2021, and shall be
paid at the Town of Aurora Municipal Office located at 100 John West Way,
Aurora, Ontario or to a financial institution to the credit of the Treasurer, Town of
Aurora. Properties registered for the Pre-authorized Tax Payment Plan program
By-law Number 6300-20 Page 2 of2
will have Interim Property Tax levied by this by-law due and payable in automatic
installments on the last business day of each calendar month, commencing on
January 29, 2021, and such Pre-authorized Tax Payment Plan installments shall
be subject to adjustment as set out in paragraph 1 O of this by-law.
7. If the Interim Property Tax levied on any class of property or any installments
thereof which are due and payable in accordance with this by-law, remain unpaid
on the due date, interest of one and one quarter percent (1.25%) (being fifteen
percent (15%) per annum) of the unpaid Interim Property Tax shall be imposed
on the first day of the default, or within five (5) business days of the default.
8. On the first day of the next calendar month following the due date and every
month thereafter for so long as there is Interim Property Tax remaining unpaid,
interest in the amount of one and one quarter percent (1.25%) (being fifteen
percent (15%) per annum) shall be imposed on the Interim Property Tax
remaining unpaid. Interest shall not be charged in respect of any installment
which was due in the prior month, but for which interest has been imposed in the
current month.
9. All payments, including partial payments, shall be applied to accounts on a
consistent basis.
1 O. The Treasurer of the Town or their designate is hereby delegated the power and
authority to adjust the amount of the Interim Property Tax levied on a property to
the extent that the Treasurer considers appropriate, where the Treasurer is of the
opinion that the Interim Property Tax levied on a property is too high or too low in
relation to the estimate of the total taxes that will be levied on the property for
the year 2021; and more particularly, the Treasurer may do so for all properties
described in paragraph 2 above and those properties registered for the Pre-
authorized Tax Payment Plan program.
11. That, at the discretion of the Director of Finance, accounts that were in arrears in
2019 not be provided with relief and that the Treasurer be able to provide relief
for penalties on taxes to those demonstrating financial hardship related to
COVID-19.
12. This by-law shall come into full force and effect on January 1, 2021.
Enacted by Town of Aurora Council this 15th day of December, 2020.
jf o~ Mrakas, Mayor
h1IL
Michael de Rond, Town Clerk