20-08 Adoption of the 2020 Budget March 10, 2020COUNTY OF ELGIN
By -Law No. 20-08
"BEING A BY-LAW TO PROVIDE FOR
THE ADOPTION OF THE 2020 BUDGET OF THE CORPORATION OF THE COUNTY
OF ELGIN AND TO ESTABLISH THE 2020 TAX RATIOS AND TO ESTABLISH THE
2020 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 2018, has giving municipalities the option to reduce
the property tax rate on qualifying value-added activities that occur on farms as part of the
farming business to 75 per cent lower than the industrial or commercial tax rates that
would othenNise apply; 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 it is necessary to apply the revenue neutral landfill ratio/tax rate; 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 optional 75% reduction in the Small -Scale On -Farm Business Sub -
Class tax ratio be implemented starting in 2020.
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 2020 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 2020 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 2020 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 10t' DAY OF
March 2020.
Julie Go you,
Chief Administrative Officer.
Loil -
Dave Me
Warden.
COUNTY OF ELGIN
By -Law 20-08
2020 SCHEDULE A
Ratios
Residential
1.0000
1.0000
Farmland Awaiting Dev.
0.5000
0.5000
New Multi -Residential
1.0000
1.0000'
Multi -Residential
1.9999
1.9999
Commercial -Occupied
1.6376
1.6376
Commercial - Small Value Added Farm
0.4094
Commercial - Vacant Land
1.6376
1.6376
Industrial- Occupied
2.2251
2.2251
Industrial- Small
Value Added .Farm
0.5563
Industrial - Vacant Land
2.2251
2.2251
Large lndusfrial -Occupied
2.8318
2.83181
Large Industrial - Vacant
2.8318
2.8318
_
(Pipelines
1.1446
1.1446
Farm
0.2300
0.2300
Managed Forests
0.2500
0.2500'
!Landfill
33.4027
33.3899
Schedule B 2020 Operating Budget By -Law 20-08
($000)
0) CORPORATE ACTIVITIES
1) WARDEN AND COUNCIL
2) ADMINISTRATIVE SERVICES
3) FINANCIAL SERVICES
4) HUMAN RESOURCES
5) ADMINISTRATION BUILDING
6) CORPORATE SERVICES
7) ENGINEERING SERVICES
8) HOMES FOR SENIORS SERVICES
9) MUSEUM/ARCHIVES
10) LIBRARY SERVICES
11) INFORMATION TECHNOLOGIES
12) PROVINCIAL OFFENSES
13)COLLECTIONS -POA
14) AMBULANCE & EMERGENCY SERVICES
15) ECONOMIC DEVELOPMENT & TOURISM
Carry -Forward Operating Project Budget
Total 2020 Net Operating Income
2019
Revenue
Operating. Budget
Net Income/
Expenses (cost).
2020
Revenue
Operating Budget
Net Income/
Expense (Cost)
Revenue
Better/Worse::
:Expense
;Net Income/'
(cost)
39,177.
5,554
33,622
40,326
6,514
33,812
1,149
(959)
; 190
3
419
(416)
3
417
(414)
-
2
2
260
857
(597)
343
1,025
( (682)
83
(168) '..
(84)
-
643
(643)
-
660
(660)
-
(16)
(16)
33
604
(571)
35
623
'. (588)
3
(19)
I. (17)
583
1,133
(550)
646
1,269
(624)
63
(136)
(73)
95
745
(650)
25
`: 821
'; (796)
(70)
(76) ',
(146)
4,788
12,948
(8,160)
7,177
13,185
(6,008)
2,389
(237)
2,152
19,515
74,429
(4,915)
19,652
24,999
(5,347)
137
.' (569) ,:
(433)
194
657
(463)
55
544
(489)
(139)
113
(27)
173
2,961
(2,788)
176
7 3,046
(2,870)
3
`: (86)-
(83),
63
1,058
(995)
70
1,138
(1,068)
7
(80)
(73)
1,549
1,4S0
99
1,559
= 1,457
102
10
(7) ;:
3
494
477
17
494
477
17
-
-
-
7,385
10,338
(2,952)
7,611
' 10,947
(3,337)
225
': (610)
(384)
305
1,322
(1,017)
411
1,921
(1,510)
106
(599)
(493)
74,617
65,594
9,022
78,581
69,042
9,539
3,965
(3,448)
{ 517'.
(138)
9,401
COUNTY OF ELGIN
By -Law 20-08
SCHEDULE C: 2020 Tax Rates
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.
Levy ($000) 35,071 37,275 6.3%
Memo: Change in Levy
Increases on existing buildings 1,260 3.6%
Levy generated on new buildings (growth) 945 2.7%