19-21 Landfill Tax Ratio Amendement to By-law 19-04 COUNTY OF ELGIN
By-Law No. 19-21
" BEING A BY-LAW TO AMEND BY-LAW 19-04 BEING A BY-LAW TO PROVIDE FOR
THE ADOPTION OF THE 2019 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2019
TAX RATIOS, AND TO ESTABLISH THE 2019 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 it is necessary to apply revenue neutral transition landfill ratio to establish
2019 tax rates;
AND WHEREAS the revenue neutral ratio is now available from the province;
AND WHEREAS the previously approved managed forest ratio of 23% is in conflict with
the 25% ratio as set forth in the Municipal Act, 2001, S.O. 2001, c.25 308.1(2).
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 tax ratio on vacant/excess land commercial and industrial properties be
set to the same ratio as the occupied classes; 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 2019 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 2019 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 2019 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
JUNE 2019.
D'ILI-Le Julie Go you, Duncan McPh
Chief Administrative Officer. Warden.
COUNTY OF ELGIN
By-Law 19-21
SCHEDULE A
Ratios
PROPERTY CLASS
2019 2018
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 1.6376
INDUSTRIAL OCCUPIED 2.2251 2.2251
INDUSTRIAL VACANT LAND 2.2251 2.2251
LARGE INDUSTRIAL OCCUPIED 2.8318 2.8318
LARGE INDUSTRIAL VACANT 2.8318 2.8318
PIPELINES 1.1446 1.1446
FARM 0.2300 0.2500
MANAGED FORESTS 0.2500 0.2500
LANDFILL 33.38990 * 33.335124
* ratio calculated by the province to avoid tax changes resulting from assessment methodology
change
Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Column 8
Schedule B:
Current
2019 Operating Budget Operating
Prior Operating Current Operating Budget Budget
By-Law 19-21 (Revenue) Expense Net Budget FORECAST! (Revenue) Expense Net Budget (Over)/Under
(Revenue)/Expense ACTUAL (Revenue)/ Prior Year
Expense
CORPORATE ACTIVITIES
1)Taxes (35,631,937) 594,028 (35,037,909) (35,163,004) (35,535,217) 374,713 (35,160,504) 122,596
2)Interest Charges&Income (204,047) 4,047 (200,000) (411,058) (1,490,462) 1,079,400 (411,062) 211,062
3)Social Services-St.Thomas - 2,348,306 2,348,306 2,324,192 2,321,827 2,321,827 26,479
4)Health Unit (383,103) 1,272,887 889,764 833,730 953,264 953,264 (83,500)
5)Grants - 372,513 372,513 370,046 - 315,837 315,837 56,676
6)Rental Income (254,527) 138,525 (115,002) (115,990) (260,060) 138,538 (121,522) 5,520
7)Property Assessment (113,222) 880,484 767,262 767,262 779,702 779,702 (12,440)
8)Ontario Municipal Partnership Fund (48,997) (690,703) (739,700) (739,700) 539,700 (1,079,400) (539,700) (200,000)
9)Project Costs - 665,000 665,000 503,326 - 714,764 714,764 (49,764)
10)Corporate (36,635,833) 5,585,067 (31,050,766) (31,631,195) (36,752,039) 5,598,645 (31,153,394) 102,626
Departmental
11)Warden and Council (3,036) 367,179 364,143 320,623 (3,038) 418,897 415,881 (51,718)
12)Administrative Services (257,014) 784,408 527,394 550,493 (259,826) 857,247 597,421 (70,027)
13)Financial Services - 634,946 634,946 624,171 - 643,309 643,309 (8,362)
14)Human Resources (32,500) 589,092 556,592 513,698 (32,500) 603,665 571,165 (14,573)
15)Administrative Building (434,277) 990,990 556,713 539,832 (520,542) 1,117,349 596,807 (40,094)
16)Corporate Expenditures (60,000) 761,582 701,582 687,523 (95,000) 744,989 649,989 51,592
17)Engineering (3,022,734) 13,409,372 10,386,637 10,343,864 (3,034,808) 13,189,727 10,134,919 251,719
18)Homes (18,882,915) 23,844,477 4,961,562 4,800,422 (19,544,130) 24,452,999 4,908,869 52,693
19)Museum&Archives (58,271) 498,832 440,561 361,044 (60,126) 524,558 464,432 (23,871)
20)Library Services (187,510) 2,875,388 2,687,876 2,648,570 (172,955) 2,962,249 2,789,264 (101,388)
21)Information Technology (89,870) 1,073,452 983,582 951,223 (63,000) 1,079,956 1,016,956 (33,373)
22)Provincial Offences (1,519,293) 1,428,838 (90,455) (81,866) (1,549,293) 1,450,043 (99,250) 8,796
23)Collections (474,679) 457,511 (17,168) (18,777) (494,304) 476,645 (17,658) 491
24)Ambul.&Emergency Meas. (7,268,996) 10,092,446 2,823,450 2,819,031 (7,371,321) 10,337,191 2,965,870 (142,419)
25)Econ.Dev'I,Tourism&Plan. (428,779) 1,572,764 1,143,985 1,067,866 (381,964) 1,493,773 1,111,809 32,176
26)Departmental (32,719,875) 59,381,277 26,661,402 26,127,717 (33,582,834) 60,332,595 26,749,761 (88,358)
27)Elgin County (69,355,707) 64,966,344 (4,389,364) (5,503,478) (70,334,874) 65,931,240 (4,403,634) 14,270
Levy Increase 4.6% 1,542,595 (1,542,595)
Net Income (68,792,278) 65,931,240 (5,946,229) 1,556,865
Memo:Levy 33,526,235 35,068,830
5/23/19 10:17AM
COUNTY OF ELGIN
By-Law 19-21
SCHEDULE C
Prior
PROPERTY CLASS 2018 2019
TAX RATES TAX RATES Change
RESIDENTIAL 0.601192% 0.605733% 0.76%
FARMLAND AWAITING DEVELOPM 0.300596% 0.302867% 0.76%
NEW MULTI-RESIDENTIAL 0.601192% 0.605733% 0.76%
MULTI-RESIDENTIAL 1.202324% 1.211405% 0.76%
COMMERCIAL OCCUPIED 0.984512% 0.991948% 0.76%
COMMERCIAL VACANT LAND 0.984512% 0.991948% 0.76%
INDUSTRIAL OCCUPIED 1.337712% 1.347816% 0.76%
INDUSTRIAL VACANT LAND 1.337712% 1.347816% 0.76%
LARGE INDUSTRIAL OCCUPIED 1.702456% 1.715315% 0.76%
LARGE INDUSTRIAL VACANT 1.702456% 1.715315% 0.76%
LANDFILL 20.040810% 20.225362% 0.92%
PIPELINES 0.688124% 0.693322% 0.76%
FARM 0.150298% 0.139319% -7.30%
MANAGED FORESTS 0.150298% 0.151433% 0.76%
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.