13-04COUNTY OF ELGIN
By -Law No. 13 -04
"BEING A BY -LAW TO PROVIDE FOR THE ADOPTION OF THE 2013 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2013
TAX RATIOS, AND TO ESTABLISH THE 2013 TAX RATES FOR THE COUNTY
CONSTITUENT MUNICIPALITIES"
WHEREAS Section 289 of the Municipal Act, 2001, S.O. 2001, c.25, provides that
the Council of each upper -tier municipality shall in each year prepare and adopt estimates
of all sums required during the year for the purposes of the upper -tier municipality; and
WHEREAS Section 308(5) of the Municipal Act, 2001, S.O. 2001, c.25, provides
that the Council of an upper -tier municipality shall in each year establish the tax ratios for
that year for the upper -tier municipality and its lower -tier municipalities; and
WHEREAS Section 308(7) of the Municipal Act, 2001, S.O. 2001, c.25, provides
that the Council of each upper -tier municipality establish for each property class, a single
tax ratio for the upper -tier municipality and its lower -tier municipalities; and,
WHEREAS Section 308(15 -18) of the Municipal Act, 2001, S.O. 2001, c.25,
provides that the Council of each upper -tier municipality may opt to have certain optional
property classes apply within the County.
NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin
enacts as follows:
1. THAT the 2013 tax ratios for the County of Elgin set out on Schedule "A ", attached
hereto and forming part of this by -law, be approved and adopted by Council.
2. THAT the 2013 budget of the County of Elgin set out on Schedule "B ", attached
hereto and forming part of this by -law, which incorporates estimates for revenue and for
expenditures be approved and adopted by Council.
3. THAT the 2013 tax rates for the assessment in each property class set out in
Schedule "C ", attached hereto and forming part of this by -law, be approved and adopted
by Council.
4. THAT the large industrial class be chosen as an optional property class.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 12TH DAY OF
FEBRUARY 2013.
Chief Administrative Officer.
Cameron McWilliam,
Warden.
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Attachment I
Levy Increase
Net Income
Memo: Levy
M: \Financial Services \SummaryOperating Budget 12/02/2013 1:51 PM
25,103,161
1,516,230
58,990,398 60,550,926 1,560,528 1,059,738
26,619,391
(1,516,230)
6.0%
Schedule B:
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Column 8
current
Operating
Column 9
2013 Operating Budget
Prior Operating
Current Operating Budget
Budget
By -Law 13 -04
Revenue
Expense Net Budget
FORECAST/
Revenue
Expense
Net Budget
(Over)/ Under
Percent
(Revenue) /Expense
ACTUAL
(Revenue)/
Prior Year
Impact on
Expense
Levy
CORPORATE ACTIVITIES
1) Taxes
(26,554,548)
1,465,006
(25,089,542)
(25,899,852)
26,501,553
773,169
(25,728,384)
638,842
-2.5%
2) Interest Charges & Income
(1,451,167)
1,370,087
(81,080)
(890,410)
81,080
-
(81,080)
(0)
0.0%
3) Social Services - St. Thomas
-
3,168,000
3,168,000
3,124,440
3,051,000
3,051,000
117,000
-0.5%
4) Health Unit
(246,517)
1,176,273
929,756
929,759
938,360
938,360
(8,604)
0.0%
5) Grants
-
66,248
66,248
561,762
-
811,865
811,865
(745,617)
3.0%
6) Rental Income
(510,265)
213,203
(297,062)
(297,062)
188,263
109,922
(78,341)
(218,722)
0.9%
7) Property Assessment
(35,652)
755,061
719,409
719,409
719,640
719,640
(231)
0.0%
8) Ontario Municipal Partnership Fund
(66,093)
(1,821,807)
(1,887,900)
(1,887,900)
1,770,900
-
(1,770,900)
(117,000)
0.5%
9) Project Costs
-
739,399
739,399
327,407
825,000
755,070
(69,930)
809,329
-3.2%
10) Corporate
(28,864,242)
8,596,476
(21,732,772)
(23,312,449)
29,366,796
7,159,025
(22,207,771)
474,998
-1.9%
Departmental
11) Warden and Council
-
352,737
352,737
296,768
3,036
360,235
357,199
(4,461)
0.0%
12) Administrative Services
(33,840)
489,732
455,892
443,182
32,640
507,550
474,910
(19,018)
0.1%
13) Financial Services
-
576,343
576,343
543,371
-
560,420
560,420
15,922
-0.1%
14) Human Resources
-
499,125
454,810
30,000
510,711
480,711
18,414
-0.1%
15) Administrative Building
(365,634)
824,064
458,430
376,571
379,095
860,859
481,764
(23,334)
0.1%
16) Corporate Expenditures
(1,000)
590,784
589,784
502,259
1,000
575,784
574,784
15,000
-0.1%
17) Eng'r & Land Div.
(1,758,392)
11,599,160
9,840,767
10,078,657
1,768,777
11,981,607
10,212,830
(372,062)
1.5%
18) Homes
(17,051,733)
21,541,684
4,489,951
3,911,366
17,401,828
22,018,258
4,616,430
(126,479)
0.5%
19) Museum & Archives
(35,304)
414,965
379,661
386,260
59,304
452,527
393,223
(13,562)
0.1%
20) Library Services
(252,678)
2,655,272
2,402,594
2,410,003
219,127
2,689,428
2,470,301
(67,707)
0.3%
21) Information Technology
(5,000)
717,257
712,257
684,293
-
830,094
830,094
(117,837)
0.5%
22) Provincial Offences
(1,507,791)
1,440,801
(66,990)
(72,325)
1,535,791
1,462,147
(73,643)
6,654
0.0%
23) Collections
(474,998)
453,735
(21,263)
(22,940)
474,998
453,735
(21,264)
0
0.0%
24) Ambul. & Emergency Meas.
(6,004,196)
8,564,679
2,560,483
2,816,158
6,079,941
8,828,480
2,748,539
(188,055)
0.7%
25) Econ.Dev'I, Tourism & Plan.
(195,923)
1,319,191
1,123,268
1,029,954
121,835
1,300,067
1,178,232
(54,964)
0.2%
26) Departmental
(27,686,488)
51,540,401
24,353,038
23,838,389
28,107,372
53,391,901
25,284,528
(931,490)
3.7%
27) Elgin County
(56,550,730)
60,136,877
2,620,266
525,940
57,474,168
60,550,926
3,076,757
(456,491)
Levy Increase
Net Income
Memo: Levy
M: \Financial Services \SummaryOperating Budget 12/02/2013 1:51 PM
25,103,161
1,516,230
58,990,398 60,550,926 1,560,528 1,059,738
26,619,391
(1,516,230)
6.0%
COUNTY OF ELGIN
By -Law 13 -04
SCHEDULE C
PROPERTY CLASS
Attachment 1
2012 2013 % Change % Change
TAX RATES TAX RATES TAX RATES Assessment
RESIDENTIAL 0.572081% 0.591005% 3.31% 2.9%
MULTI - RESIDENTIAL 1.341988% 1.386380% 3.31% 1.9%
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.286041% 0.295503% 3.31% 15.4%
COMMERCIAL OCCUPIED 0.936840% 0.967830% 3.31% -4.8%
COMMERCIAL VACANT LAND 0.655776% 0.677469% 3.31% -7.5%
INDUSTRIAL OCCUPIED 1.272937% 1.315045% 3.31% -5.2%
INDUSTRIAL VACANT LAND 0.827401% 0.854771% 3.31% -8.3%
LARGE INDUSTRIAL OCCUPIED 1.620019% 1.673608% 3.31% -8.4%
LARGE INDUSTRIAL VACANT 1.053029% 1.087863% 3.31% -19.2%
PIPELINES 0.654804% 0.676464% 3.31% -3.7%
FARM 0.143020% 0.147751% 3.31% 14.1%
MANAGED FORESTS 0.143020% 0.147751% 3.31% 14.1%
Definition: "Tax rate means the tax rate to be levied against property
expressed as a percentage, to six decimal places, of the assessment
of the property.