18-15 Amended 18-06 BudgetCOUNTY OF ELGIN
By -Law No. 18-15
"BEING A BY-LAW TO AMEND BY-LAW 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; and,
WHEREAS the previously approved tax rates were based on preliminary assessment
data; and,
and,
WHEREAS it is necessary to apply the final landfill ratio to establish 2018 tax rates;
WHEREAS the revenue neutral ratio is now available from the province.
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.
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 8T" DAY OF
MAY 2018.
Julie Gone u,
Chief Administrative Officer.
Warden.
COUNTY OF ELGIN
By -Law 18-15
SCHEDULE A
Ratios
PROPERTY CLASS
* ratio 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
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
33.335124 *
34.024061
* ratio calculated by the province to avoid tax changes resulting from assessment methodology
change
Attachment Il
Levy Increase 3.9%
Net Income
Memo: Levy 32,267,660
2/07118 11:53 AM
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
Column 7
Column 8
current
2018 Operating
Prior Operating
Current
Operating Budget
Operating
Budget
Budget By -Law 18-15
Revenue
Expense
Net Budget
FORECAST/
Revenue
Expense
Net Budget
(Over)/Under
(Revenue)/Expense
ACTUAL
(Revenue)/
Prior Year
Expense
CORPORATE
ACTIVITIES
1) Taxes
(33,957,896)
523,348
(33,434,548)
(33,768,273)
34,183,030
403,697
(33,779,334)
344,785
2) Interest Charges & Income
(463,562)
363,562
(100,000)
(215,634)
200,000
-
(200,000)
100,000
3) Social Services - St. Thomas
-
2,441,629
2,441,629
2,480,033.
2,348,306
2,348,306
93,323
4) Health Unit
(331,362)
1,224,826
893,464
826,755
893,464
693,464
-
5) Grants
-
322,526
322,528
319,921
-
372,513
372,513
:_ (49,985)
6). Rental Income
(249,918)
137,899
(112,017)
(112,017)
254,527
138,525
(116,002)
3,985
7) Property Assessment
(83,850)
831,635
747,785
.747,784
767,262
767,262
(19,477)
8) Ontario Municipal Partnership Fund
(38,870)
(631,330)
(870,200)
(870,200)
739,700
-
(739,700)
(130,500)
9) Project Costs
-
892,000
892,000
624,599
-
714,000
714,000
178,000
10) Corporate
(35,125,456)
6,429,444
(29,219,360)
(29,967,032)
35,377,256
5,637,767
(29,739,491)
520,131
Departmental
11) Warden and Council
(3,036)
363,905
360,869
315,967
3,036
367,180
364,144
16,726
12) Administrative Services
(133,737)
705,437
571,700
557,063
257,015
785,514
528,499
43,201
13) Financial Services
-
613,425
613,425
608,999
-
639,946
639,946
(26,521)
14) Human Resources
(35,000)
560,660
519,612
32,500
602,391
569,691
(9,230)
15) Administrative Building
(397,889)
930,175
532,286
501,447
415,827
989,456
573,628
(41,343)
16) Corporate Expenditures
(10,000)
677,096
667,096
595,435
10,000
711;582
701,582
(34,486)
17) Eng'r & Land Div.
(3,019,329)
13,005,992
9,986,663
9,793,702
3,133,470
43,160,859
10,027,389
(40,726)
18) Homes
(18,269,356)
23,431,891
5,162,525
5,047,141
18,527,158
23,595,304
4,968,146
194,379
19) Museum & Archives,
(521,285)
452,157
(69,128)
(67,118)
69,150
478,345
409,195
(478,323)
20) Library Services
(219,914)
2,803,103
2,583,190
2,550,623
172,985
2,875,386
2,702,401
(119,211)
21) Information Technology
(42,870)
1,029,667
966,797
878,010
42,870
1,046,452
1,003,582
(16,786)
22) Provincial Offences
(1,535,293)
1,455,264
(60,029)
(72,312)
1,519,293
1,428,836
(90,455)
10,426
23) Collections
(474,679)
457,511
(17,168)
(15,662)
474,679
457,511
(17,168)
0
24) Ambul. & Emergency Meas.
(7,095,523)
9,940,924
2,845,400
2,804,432
7,225,053
10,048,503
2,823,450
21,950
25) Econ.Dev'l, Tourism & Plan.
(220,229)
1,320,075
1,099,846
1,108,239
184,357
1,392,707
1,208,350
(108,504)
26) Departmental
(31,978,150)
57,206,621
25,824,132
25,125,581
32,167,392
58,579,972
26,412,580
(588,448)
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
2/07118 11:53 AM
1,258,575 (1,258,575)
68,803,225 64,217,739 (4,585,486) 1,190,259
33,526,235
COUNTY OF ELGIN
By -Law 18-15
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
Current
2017
2018
% Change
TAX RATES
TAX RATES
TAX RATES
0.611851%
0.601192%
-1.74%
0.305926%
0.300596%
-1.74%
0.611851%
0.601192%
-1.74%
1.223641%
1.202324%
-1.74%
1.001967%
0.984512%
-1.74%
0.701365%
0.984512%
40.37%
1.361430%
1.337712%
-1.74%
0.884920%
1.337712%
51.17%
1.732640%
1.702456%
-1.74%
1.126234%
1.702456%
51.16%
19.824255%
20.040810%
1.09%
0.700325%
0.688124%
-1.74%
0.152963%
0.150298%
-1.74%
0.152963%
0.150298%
-1.74%
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.