24-07 Budget By-Law 2024COUNTY OF ELGIN
By -Law No. 24-07
"BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2024 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2024
TAX RATIOS AND 2024 TAX RATES FOR THE SAID THE CORPORATION OF THE
COUNTY OF ELGIN AND ITS CONSTITUENT LOWER TIER MUNICIPALITIES"
WHEREAS, for purposes of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
(hereinafter "Act"), the Corporation of the County of Elgin is an upper -tier municipality; and,
WHEREAS Section 289 of the Act_ provides that the Council of each upper -tier municipality
shall in each year prepare and adopt a budget including estimates of all sums required
during the year for the purposes of the upper -tier municipality; and,
WHEREAS Section 308(5) of the Act provides that the Council of an upper -tier municipality
shall in each year establish tax ratios for that year for the upper -tier municipality and its
lower -tier municipalities; and,
WHEREAS Section 308(7) of the Act provides that the Council of each upper -tier
municipality shall in each year establish, for each property class, a single tax ratio for the
upper -tier municipality and its lower -tier municipalities; and,
WHEREAS Section 308(15) through Section 308(18) of the Act provides that the Council of
each municipality may in each year opt to have certain optional property classes apply
within the County; and,
WHEREAS Section 308.1(5) of the Act provides that an upper -tier municipality that intends
to apply a tax ratio of less than 0.25 to the farm property class for a tax year shall pass a by-
law in the year to establish the tax ratio for that year for the farm property class.
WHEREAS Section 22 of Regulation 282/98 made under the Assessment Act, R.S.O.
1990, c. A.31, as amended, has given municipalities the option to reduce the property tax
rate on qualifying value-added activities that occur on farms as part of the farming
business to 75 per cent lower than the industrial or commercial tax rates that would
otherwise apply; and,
WHEREAS the local municipally owned landfill sites in the Municipalities of Dutton Dunwich
and West Elgin did not previously pay property tax in respect of those properties to the
Corporation of the County of Elgin, as their associated upper -tier municipality until an
amendment to the taxation regulations created such an obligation, and, further thereto, the
Corporation of the County of Elgin finds that the landfill tax ratio, when applied, unfairly
penalizes the said local municipalities; and,
WHEREAS, notwithstanding that set forth immediately above, it is necessary to apply the
revenue neutral landfill ratio/tax rate; and,
WHEREAS Section 107 (1) of the Act provides that Council may make grants to any person,
group or body Council deems in the interest of the municipality.
NOW, THEREFORE, the Municipal Council ("Council') of the Corporation of the County of
Elgin enacts as follows:
THAT the large industrial class remain as an optional property class.
2. THAT the optional 75% reduction in the Small -Scale On -Farm Business Sub -
Class tax ratio be maintained for the first subclass for the commercial and industrial
property classes to a total of $50,000 per subclass.
3. THAT The Corporation of the Municipality of Dutton Dunwich and The Corporation
of the Municipality of West Elgin each receive a grant in an amount that is equal to
the full portion of the County property taxes on the landfill portion of the assessment
of property that these municipalities use for the disposal of waste collected from
local residents.
4. THAT the 2024 tax ratios for the Corporation of the County of Elgin as set out on
Schedule "A attached hereto be approved and adopted by Council.
5. THAT the 2024 tax rates for the assessment in each property class for the
Corporation of the County of Elgin as set out in Schedule "B" attached hereto be
approved and adopted by Council.
6. THAT the 2024 budget for the Corporation of the County of Elgin as set out on
Schedule "C attached hereto, incorporating estimates for revenue and
expenditures, be approved and adopted by Council.
7. THAT the 2024 ten-year capital plan for the Corporation of the County of Elgin as
set out in Schedule "D" attached hereto be approved and adopted by Council.
8. THAT, for purposes of clarity, all Schedules hereto form part of this By -Law.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 12T" DAY OF
MARCH 2O24.
Blaine Parkin, Ed Ketchabaw,
Chief Administrative Officer/Clerk. Warden.
Property
Residential 1.000000
1.000000
Farmland Awaiting Dev.
0.500000
0.500000
New Multi -Residential
1.000000
1.000000
Multi -Residential
1.999900
1.999900
Commercial - Occupied
1.637600
1.637600
Commercial - Small Value Added Farm (1st 50K)
0.409400
0.409400
Commercial - Small Value Added Farm (2nd 50K)
0.409400
0.409400
Commercial -Vacant Land
1.637600
1.637600
Industrial - Occupied
2.225100
2.225100
Industrial - Small Value Added Farm (2nd 50K)
0.556300
0.556300
Industrial - Small Value Added Farm (1st 50K)
0.556300
0.556300
Industrial - Vacant Land
2.225100
2.225100
Large Industrial - Occupied
2.831800
2.831800
Large Industrial - Vacant
2.831800
2.831800
Pipelines
1.144600
1.144600
Farm
0.230000
0.230000
Managed Forests
0.250000
0.250000
Landfill
33.402646
33.402646
ELGIN COUNTY 2024 PROPOSED BUDGET 1 107
Property•
Residential
0.659343%
•
0.684347%
- -
3.79%
Farmland Awaiting Dev.
0.329672%
0.342174%
3.79%
New Multi -Residential
0.659343%
0.684347%
3.79%
Multi -Residential
1.318620%
1.368626%
3.79%
Commercial - Occupied
1.079740%
1.120686%
3.79%
Commercial - Small Value Added Farm (1st 50K)
0.269935%
0.280172%
3.79%
Commercial - Small Value Added Farm (2nd 50K)
0.269935%
0.280172%
3.79%
Commercial -Vacant Land
1.079740%
1.120686%
3.79%
Industrial - Occupied
1.467104%
1.522742%
3.79%
Industrial - Small Value Added Farm (2nd 50K)
0.366793%
0.380686%
3.79%
Industrial - Small Value Added Farm (1st 50K)
0.366793%
0.380686%
3.79%
Industrial - Vacant Land
1.467104%
1.522742%
3.79%
Large Industrial - Occupied
1.867128%
1.937934%
3.79%
Large Industrial - Vacant
1.867128%
1.937934%
3.79%
Pipelines
0.754684%
0.783304%
3.79%
Farm
0.151649%
0.157400%
3.79%
Managed Forests
0.164836%
0.171087%
3.79%
Landfill
22.023806%
22.858996%
3.79%
ELGIN COUNTY 2024 PROPOSED BUDGET 1 106
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