17-10 Adoption of 2017 BudgetCOUNTY OF ELGIN
By -Law No. 17-10
"BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2017 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2017
TAX RATIOS AND TO ESTABLISH THE 2017 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; and,
WHEREAS the province, starting in 2017, is imposing a levy restriction on the multi -
residential class if its tax ratio is greater than 2.0; and,
WHEREAS the local municipally owned landfill sites in Dutton/Dunwich and West
Elgin did not previously pay property tax to the County for these properties and the new
landfill tax ratio would unfairly penalize the local municipalities; and,
WHEREAS the Municipal Act, 2001, S.O. 2001 c.25 s.107 provides that Council
may make grants to any body Council deems in the interest of the municipality.
NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin
enacts as follows:
1. THAT the large industrial class be chosen as an optional property class.
2. THAT the multi -residential ratio be reduced to 1.9999 to avoid provincially imposed
levy restrictions; and,
3. THAT the municipalities of Dutton/Dunwich and West Elgin be granted relief on the
full portion of the County property taxes on the landfills that these municipalities use for
local resident waste.
4. THAT the 2017 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.
5. THAT the 2017 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.
6. THAT the 2017 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.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 11TH DAY OF
Mark G. McDonald,
Chief Administrative Officer.
COUNTY OF ELGIN
By -Law 17-10
SCHEDULE A
Ratios
PROPERTY CLASS
* ratio change to avoid provincially mandated levy restriction
' ratio calculated by the province to avoid tax changes
resulting from assessment methodology change
2017
2016
RESIDENTIALIFARM
1.0000
1.0000
MULTI -RESIDENTIAL
1.9999 *
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
22251
22251
INDUSTRIAL VACANT LAND
1.4463
1.4463
LARGE INDUSTRIAL 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
LANDFILL
0.3402 **
* ratio change to avoid provincially mandated levy restriction
' ratio calculated by the province to avoid tax changes
resulting from assessment methodology change
Levy Increase 4.9%
Net Income
Memb: Levy 30,770,873
0710212017 4:12 PM
1,496,787 (1,496,787)
67,010,061 63,929,053 (3,081,008) (908,496)
32,267,660
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Column 8
Schedule B:
Current
2017 Operating Budget
Operafing
Prior
Operating
Current
Operating Budget
Budget
By -Law 17 -10
Revenue
Expense
Net Budget
FORECAST]
Revenue
Expense
Net Budget
(Over)/ Under
(Revenue)/Expense
ACTUAL
(Revenue)/
Prior Year
Expense
CORPORATE ACTNITIES
1) Taxes
(32,461,109)
523,348
(31,937,761)
(32,113,735)
32,408,553
470,792
(3'(,937,761)
-
2) Interest Charges & Income
(617,062)
517;062
(100,000)
(166,244)
100,000
0
(100,000)
(0)
3) Social Services - St Thomas
-
2,770,845
2,770,845
2,709,297
2,441,629
2,441,629
329,216
4) Health Unit
(331,362)
1,293,403
962,041
806,179
893,464
893,464
68,577
O Grants
-
321,611
321,611
317,094
323,438
323,438
(1,82
6) Rental Income
(244,383)
137,542
(106,841)
(106,841)
249,916
137,899
(112,017)
5,176
7) Property Assessment
(83,850)
809,858
726,008
729,472
747,785
747,785
(21,777)
8) Ontario Municipal Partnership Fund
(38,870)
(984,830)
(1,023,700)
(1,023,700)
870,200
-
(870,200)
(153,500)
9) Project Costs
-
992,236
992,236
720,586
-
892,000
892,000
100,236
10) Corporate
(33,776,636)
6,904,423
(27,395,561)
(28,127,892)
33,628,669
5,907,007
(27,721,663)
326,102
Departmental
11) Warden and Council
(3,290)
378,802
375,512
322,240
3,036
383,805
380,769
(5,257)
12 Administrative Services
104,951)
662,424
577,473
524,163
133,737
700,728
566,992
10,482
13) Financial Services
-
606,865
606,865
583,742
-
608,321
608,321
(1,457)
14) Human Resources
(35,000)
586,871
524,564
35,000
717,496
682,496
(93,625)
1 Administrative Building
371,79
897,359
525,563
409,294
397,889
858,863
460,974
64,589
16) Corporate Expenditures
(1,000)
668,610
667,610
558,718
10,000
677,096
667,096
514
17) Eng'r & Land Div.
(5,433,357)
12,824,962
7,391,605
8,112,535
3,019,329
13,271,904
10,252,575
(2,660,970)
18) Homes
(17,936,610)
22,952,606
5,015,995
4,719,653
18,282,890
23,486,015
5,203,125
(203,130)
19) Museum•&Archives
(233,001)
680,777
447,776
478,799
521,285
444,308
(76,977)
524,753
20 library Services
(231,827)
2,722,744
2,490,917
2,423,963
203,159
2,777,099
2,573,940
83,024)
21) Information Technology
(42,870)
968,511
925,641
880,529
42,870
990,961
948,091
(22,450)
22) Provincial Offences
(1,535,293)
1,462,517
(72,776)
(64,142)
1,535,293
1,455,732
(79,561)
6,785
23) Collections
(474,679)
457,511
(17,168)
(14,712)
474,679
457,511
(17,168
24) Ambul. & Emergency Meas.
(6,943,627)
9,683,219
2,739,592
2,740,574
7,094,711
9,937,912
2,843,201
(103,609)
25) ECon.Dev9, Tourism & Plan.
(141,068)
1,283,651
1,142,583
1,079,324
130,729
1,254,296
1,123,567
19,017
26) Departmental
(33,488,370)
56,270,557
23,406,057
23,279,343
31,884,605
58,022,047
26,137,441
(2,731,384)
27) Elgin County
(67,265,006)
63,174,980
(3,989,504)
(4,848,550)
65,513,275
63,929,053
(1,584,221)
(2,405,282)
Levy Increase 4.9%
Net Income
Memb: Levy 30,770,873
0710212017 4:12 PM
1,496,787 (1,496,787)
67,010,061 63,929,053 (3,081,008) (908,496)
32,267,660
COUNTY OF ELGIN
By -Law 17-10
SCHEDULE C
Definition_ `Tax rate" means the tax rate to be levied against properly
expressed as a percentage, to six decimal places, of the assessment
of the property.
Prior
Current
PROPERTY CLASS
2016
2017
% Change
TAX RATES
TAX RATES
TAX RATES
RESIDENTIAL
0.599720%
0.611850%
2.02%
MULTI -RESIDENTIAL
1.406820%
1.223640%
-13.02%
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL
0.299860%
0.305930%
2.02%
COMMERCIAL OCCUPIED
0.982100%
1.001970%
2.02%
COMMERCIAL VACANT LAND
0.687460%
0.701360%
2.02%
INDUSTRIAL OCCUPIED
1.334440%
1.361430%
2.02%
INDUSTRIAL VACANT LAND
0.867380%
0.884920%
2.02%
LARGE INDUSTRIAL OCCUPIED
1.698290%
1.732640%
2.02%
LARGE INDUSTRIAL VACANT
1.103900%
1.126230%
2.02%
PIPELINES
0.686440%
0.7003201/16
2.02%
FARM
0.149930%
0.152960%
2.02%
MANAGED FORESTS'
0.149930%
0.152960%
2.02%
LANDFILL
0.208180%
Definition_ `Tax rate" means the tax rate to be levied against properly
expressed as a percentage, to six decimal places, of the assessment
of the property.