18-06 BudgetCOUNTY OF ELGIN
By -Law No. 18-06
"BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2018 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2018
TAX RATIOS, AND TO ESTABLISH THE 2018 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 allowing greater flexibility in setting the
vacancy/excess land reduction rate on commercial and industrial properties; 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:
THAT the large industrial class be chosen as an optional property class.
2. THAT the tax ratio on vacant/excess land commercial and industrial properties be
set to the same ratio as the occupied classes starting with the 2018 taxation year; 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 2018 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 2018 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 2018 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 13TH DAY OF
February 2018.
31 �Ltjv
Julie tonyou,
Chief Administrative Officer.
Warden.
Attachment 0
COUNTY OF ELGIN
Ey-Law 18-06
SCHEDULE A
Ratios
PROPERTY CLASS
* ratio to be calculated by the province to avoid tax changes resulting from assessment
methodology change
2018
2017
RESIDENTIAL/FARM
1.0000
1.0000
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL
0.5000
0.5000
NEW MULTI -RESIDENTIAL
1.0000
1.0000
MULTI -RESIDENTIAL
1.9999
1.9999
COMMERCIAL OCCUPIED
1.6376
1.6376
COMMERCIAL VACANT LAND
1.6376
1.1463
INDUSTRIAL OCCUPIED
2.2251
2.2251
INDUSTRIAL VACANT LAND
2.2251
1.4463
LARGE INDUSTRIAL OCCUPIED
2.8318
2.8318
LARGE INDUSTRIAL VACANT
2.8318
1.8407
PIPELINES
1.1446
1.1446
FARM
0.2500
0.2500
MANAGED FORESTS
0.2500
0.2500
LANDFILL
34.024061
34.024061
* ratio to be calculated by the province to avoid tax changes resulting from assessment
methodology change
Attachment I
Levy Increase 3 9%
Net Income
Memo: Levy 32,267,660
2107118 12:11 PM
1,258,575 (1,258,575)
68,803,225 64,217,739 (4,585,486) 1,190,259
33,526,235
Schedule B:
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column7'
Column 8
2018 Operating Budget
Current
Operating
Prior Operating
Current Operating Budget
Budget
By -Law 18-06
Revenue
Expense
Net Budget
FORECAST/
Revenue
Expense
Net Budget
(Over)/Under
(Revenue)/Expense
ACTUAL
(Revenue)/
Prior Year
Expense
CORPORATE ACTIVITIES
1) Taxes
2) Interest Charges & Income
(33,957,896)
(453,562)
523,348
363,562
(33,434,548)
(33,768,273)
34,183,030
403,697
(33,779,334)
344,785
3) Social Services - St. Thomas
(100,000)
(215,634)
200,000
-
(200,000)
100,000
4) Health Unit
-
2,441,629
2,441,629
2,480,033
2,348,306
2,348,306
98,323
5) Grants
(331,362)
1,224,826
893,464
826,755
693,464
893,464
6) Rental Income
-
(249,916
322,528
137;899
322,528
(112,017)
319,921'
(112,017)
254,527
372,513
372,
(49,985)
3,985
7) Property Assessment
(83,850) 831,635 747,785 747,784
138,525 (116,00022 )
8) Ontario Municipal Partnership Fund
(38,870)
(831,330)
(870,200)
(870,200)
739,700
767,262
767,262
(19,477)
9) Project Costs
-
892,000
892,000
624,599
-
714,000
(739,700)
714,000
(130,500)
17B4O00
10) Corporate
(35,125,456)
6,429,444
(29,219,360)
(29,967,032)
35,377,258
5,637,767
(29,739,491)
520,131
Departmental
11) Warden and Council
12) Administrative Services
(3,036)
383,905
380,669
315,967
3,036
367,180
364,144
16,726
13) Financial Services
(133,737)
705,437
'571,700
557,063
257,015
785,514
528,499
43,201
14) Human Resources
-
(35,OOD)
613,425
613,425
608,999
-
639,946
639,946
(26,521)
15) Administrative Building
(397,889)
930,175
560,660
519,612
32,500
602,391
569,891
(9,230)
16) Corporate Expenditures
(10,000)
677,096
532,286
667,096
501,447
595,435
415,827
10,000
989,456
711,582
573,628'
(41,343)
17) Eng`r & Land Div.
(3,019,329)
13,005,992
9,986,663
9,793,702
3,133,470
13,160,859
701,582
10,0271389
(34,486)
(40,726)
18) Homes
19) Museum & Archives
(18,269,366)
23,431,891
5,162,525
5,047,141
18,627,158
23,595,304
4,968,146
194,379
20) Library Services
(521,285)
(219,914)
452,157
2,803,103
(69,128)
2,583,190
(67,118)
2,550,623
69,150
172,985
478,345
2,875,386
409,195
(478,323)
21) Information Technology
(42,870)
1,029,667
986,797
878,010
42,670
1,046,452
2,702,401
1,003,582
(119,211)
(16,786)
22) Provincial Offences
23) Collections
(1,535,293)
1,455,264
(80,029)
(72,312)
1,519,293
1,428,838
(90,455)
10,425
24) Ambui. & Emergency Meas.
(474,679)
(7,095,523)
457,511
9,940,924
(17,168)
2,845,400
(15,662)
2,804,432
474,679
7,225,053
457,511
10,048,503
(17,168)
0
25) ECon.DeVI, Tourism & Plan.
(220,229)
1,320,075
1,099,846
1,108,239
184,357
1,392,707
2,623,450
1,208,350
21,95D
(108,504)
26) Departmental
(31,978,150)
57,206,621
25,824,132
25,125,581
32,167,392
56,579,972
26,412,580
(586,448)
27) Elgin County
(67,103.,606) _
63,636,065
(3,395,228)
(4,841,452)
67,544,650
64,217,739
(3,326,911)
(68,317)
Levy Increase 3 9%
Net Income
Memo: Levy 32,267,660
2107118 12:11 PM
1,258,575 (1,258,575)
68,803,225 64,217,739 (4,585,486) 1,190,259
33,526,235
COUNTY OF ELGIN
Ey-Law 18-06
SCHEDULE C
PROPERTY CLASS
RESIDENTIAL
FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL
NEW MULTI -RESIDENTIAL
MULTI -RESIDENTIAL
COMMERCIAL OCCUPIED
COMMERCIAL VACANT LAND
INDUSTRIAL OCCUPIED
INDUSTRIAL VACANT LAND
LARGE INDUSTRIAL OCCUPIED
LARGE INDUSTRIAL VACANT
LANDFILL
PIPELINES
FARM
MANAGED FORESTS
Prior
2017
TAX RATES
0.61,1851%
0.305926%
0.611851%
1.223641%
1.001967%
0.701365%
1.361430%
0.884920%
1.732640%
1.126234%
19.824255%
0.700325%
0.152963%
0.152963%
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.
Current
2018
TAX RATES
0.601192%
0.300596%
0.601192%
1.202324%
0.984512%
0.984512%
1.337712%
1.337712°/.
1.702456%
1.702456%
19.824255%
0.688124%
0.150298%
0.150298%
Attachment
% Change
TAX RATES
-1.74%
-1.74%
-1.74%
-1.74%
-1.74%
40.37%
-1.74%
51.17%
-1.74%
51.16%
0.00%
-1.74%
-1.74%
-1.74%
* Landfill under levy restriction (rate is less than residential rate x ratio), pending provincial calculation