16-07COUNTY OF ELGIN
By -Law No. 16-07
"BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2016 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2016
TAX RATIOS, AND TO ESTABLISH THE 2016 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 2016 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 2016 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 2016 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 8TH DAY OF
MARCH 2016.
Maric_GA4e-an a Id ,
Chief Administrative Officer.
Bernie Wiehle,
Warden.
COUNTY OF ELGIN
By -Law 16-07
SCHEDULE A
Ratios
PROPERTY CLASS
2016 2015
Attachment II
RESIDENTIAL/FARM 1.0000 1.0000
MULTI -RESIDENTIAL 2.3458 2.3458
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.5000 0.5000
COMMERCIAL OCCUPIED 1.6376 1.6376
COMMERCIAL VACANT LAND 1.1463 1.1463
INDUSTRIAL OCCUPIED 2.2251 2.2251
INDUSTRIAL VACANT LAND 1.4463 1.4463
LARGE INDUSTRAL OCCUPIED 2.8318 2.8318
LARGE INDUSTRIAL VACANT 1.8407 1.8407
PIPELINES 1.1446 1.1446
FARM 0.2500 0.2500
MANAGED FORESTS 0.2500 0.2500
Column 1
Schedule B:
Column 2
Column 3
Attachment II
Column 4 Column 5 Column 6 Column 7 Column 8 Column 9
Levy Increase
Net Income
Memo: Levy
26/02/2016 11:57 AM
29,494, 048
1,276,826
(1,276,826)
66,690,090 63,202,917 (3,487,173) 1,140,006
30,770,874
4.3%
2016 Operating Budget
By -Law 16-07
Prior Operating
Current Operating Budget
Current
Operating
Budget
(Over)/ Under
Prior Year
Percent
Impact on
Levy
Revenue
Expense
Net Budget
(Revenue)/Expense
•
FORECAST/
ACTUAL
Revenue
Expense
Net Budget
(Revenue)/
Expense
CORPORATE ACTIVITIES
1) Taxes
(31,007,783)
795,777
(30,212,006)
(30,657,939)
31,131,716
470,792
(30,660,924)
448,918
-1.5%
2) Interest Charges & Income
420,074
(520,074)
(100,000)
(66,801)
100,000
-
(100,000)
0
0.0%
3) Social Services - St. Thomas
-
2,592,400
2,592,400
2,787,320
2,770,845
2,770,845
(178,445)
0.6%
4) Health Unit
(398,282)
1,344,585
946,303
930,223
962,041
962,041
(15,738)
0.1%
5) Grants
-
323,356
323,356
316,339
-
321,611
321,611
1,745
0.0%
6) Rental Income
(239,772)
162,502
(77,270)
(103,560)
244,383
137,542
(106,841)
29,571
-0.1%
7) Property Assessment
(83,850)
809,859
726,009
726,009
726,008
726,008
0
0.0%
8) Ontario Municipal Partnership Fund
(37,856)
(1,166,444)
(1,204,300)
(1,204,300)
1,023,700
-
(1,023,700)
(180,600)
0.6%
9) Project Costs
(1,044,082)
923,379
(120,703)
(839,392)
-
992,236
992,236
(1,112,939)
3.8%
10) Corporate
(32,391,550)
6,061,116
(27,126,211)
(28,112,100)
32,499,799
6,381,075
(26,118,724)
(1,007,487)
3.4%
Departmental
11) Warden and Council
(3,036)
373,542
370,506
319,046
3,036
378,557
375,521
(5,015)
0.0%
12) Administrative Services
(34,184)
457,582
423,398
405,364
95,201
672,674
577,473
(154,076)
0.5%
13) Financial Services
-
574,224
574,224
574,523
-
600,722
600,722
(26,499)
0.1%
14) Human Resources
(35,000)
570,944
493,419
35,000
623,871
588,871
(17,927)
0.1%
15) Administrative Building
(382,257)
864,401
482,145
409,974
371,796
890,055
518,259
(36,114)
0.1%
16) Corporate Expenditures(1,000)
840,684
839,684
590,654
1,000
668,610
• 667,610
172,074
-0.6%
17) Eng'r & Land Div.
(4,105,954)
13,117,659
9,011,706
9,762,441
4,918,996
12,824,962
7,905,966
1,105,740
-3.7%
18) Homes
(17,666,422)
22,629,428
4,963,006
4,765,342
17,888,359
22,928,683
5,040,324
(77,317)
0.3%
19) Museum & Archives
(50,713)
462,080
411,367
375,938
230,713
666,662
435,949
(24,582)
0.1%
20) Library Services
(256,329)
2,727,426
2,471,097
2,481,417
231,827
2,720,022
2,488,195
(17,098)
0.1%
21) Information Technology
(32,500)
905,338
872,838
791,615
42,870
956,494
913,624
(40,786)
0.1%
22) Provincial Offences
(1,535,143)
1,467,305
(67,838)
(67,800)
1,535,293
1,462,516
(72,777)
4,939
0.0%
23) Collections
(465,371)
448,669
(16,702)
(16,378)
474,679
457,511
(17,168)
465
0.0%
24) Ambul. & Emergency Meas.
(6,904,457)
9,662,887 '
2,758,430
2,712,640
6,943,627
9,683,219
2,739,592
18,838
-0.1%
25) Econ.Dev'I, Tourism & Plan.
(168,702)
1,282,943
1,114,241
981,229
141,068
1,287,284
1,146,216
(31,975)
0.1%
26) Departmental
(31,641,067)
55,814,167
24,779,044
24,579,425
32,913,465
56,821,842
23,908,377
870,667
-3.0%
27) Elgin County
(64,032,617)
61,875,283
(2,347,167)
(3,532,675)
65,413,264
63,202,917
(2,210,347)
(136,820)
Levy Increase
Net Income
Memo: Levy
26/02/2016 11:57 AM
29,494, 048
1,276,826
(1,276,826)
66,690,090 63,202,917 (3,487,173) 1,140,006
30,770,874
4.3%
COUNTY OF ELGIN
By -Law 16-07
SCHEDULE C
PROPERTY CLASS
Attachment 11
Prior Current
2015 2016 % Change
TAX RATES TAX RATES TAX RATES
RESIDENTIAL 0.599010% 0.599720% 0.12%
MULTI -RESIDENTIAL 1.405160% 1.406820% 0.12%
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.299510% 0.299860% 0.12%
COMMERCIAL OCCUPIED 0.980940% 0.982100% 0.12%
COMMERCIAL VACANT LAND 0.686650% 0.687460% 0.12%
INDUSTRIAL OCCUPIED 1.332860% 1.334440% 0.12%
INDUSTRIAL VACANT LAND 0.866350% 0.867380% 0.12%
LARGE INDUSTRIAL OCCUPIED 1.696280% 1.698290% 0.12%
LARGE INDUSTRIAL VACANT 1.102600% 1.103900% 0.12%
PIPELINES 0.685630% 0.686440% 0.12%
FARM 0.149750% 0.149930% 0.12%
MANAGED FORESTS 0.149750% 0.149930% 0.12%
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.