20-40 Amend by-law 20-08 July 28, 2020THE CORPORATION OF THE COUNTY OF ELGIN
By -Law No. 20-40
" BEING A BY-LAW TO AMEND BY-LAW 20-08 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 otherwise 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.
7. THAT the 2020 ten-year capital plan, including as part of the Engineering Services
capital budget for Wonderland Road reconstruction and the King George Lift Bridge which
brings their cumulative total capital budget to $6,225,000 and $6,645,000 respectively, set
out in Schedule "D" attached hereto and forming part of this by-law, be approved and
adopted by Council.
8. THAT debentures of up to $12 million in 2020, as part of a plan to borrow $35
million over the next three years to fund the ten-year capital plan, be approved by Council.
9. THAT by-law 20-08 is hereby repealed.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 28TH DAY OF
July 2020.
Julie Mnyou,
Chief Administrative Officer.
Dave Mennill,
Warden.
COUNTY OF ELGIN
By -Law 20-40
2020 SCHEDULE A
Ratios
Farmland Awaiting Dev. 0.5000 0.5000
New Multi -Residential I M00 1.0000
AAi dti-RaciHpn4ia) 1.9999 1.9999
!Commercial -Small Value Added Farm 0.4094
Industrial - Occupied
2.2251 2.2251
Industrial - Small Value Added Farm
0.5563
Industrial - Vacant Land
2.2251 2.2251
Large Industrial -Vacant
2.8318
2.8318
Pipelines "
1.1446
1.1446
Farm
0.2300
0.2300
Managed Forests
O'.2500
0.2500'
Landfill
33.4027
33.3899
Schedule B 2020 Operating Budget By -Law 20-40
($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
Z019 Operating Budget
(het Income/;
Revenue Expense (Cost)
2020 Operating Budget
Net Income/
Revenue. Expense (Cost)
Revenue
Better/Worse:
'.
Expense
Net Income/ 1.
(Cost) I
' 39,177
5,554
33,622:
40,326
6,514
33,812
1,149
(959) F
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),
(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
24,429
(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
3,046
(2,870)
3
(86).;
(83)
63
1,058
(995)
70
1,138
(1,068)
7
(80)
(73)
1,549
1,450
'.' 99
1,559
1,457
102
10
: (7)'l
' 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
9,02211
78,581
69,04Z
9,539
3,965
(3,448) ::
517'.
(138)
Total 2020 Net Operating Income 9,401
COUNTY OF ELGIN
By -Law 20-40
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%
Schedule D
Capital Summary
2020 2021 E022 2023
2029 Grand Total
Corporate Activities - 95,410 156,678 159,769 162,935 166,182 169,510 172,921 176,418 180,003 183,679 1,623,504
21 ADMINISTRATIVE SERVICES
rgncunure
40,204
40,204
5) ADMINISTRATION BUILDING
Administrative Building
3,315,000
620,000
365,000
1,780,000
50,000
50,000
100,000
350,000
350,000
700,000
7,680,000
7) ENGINEERING SERVICES
Engineering Services
20,130,000
16,274,916
17,087,243
12,828,373
11,577,153
17,024,438
17,364,927
16,859,949
18,066,470
18,427,800
165,641,270
8) HOMES FOR SENIORS SERVICES
Bobler Villa Building & Property
450,500
135,000
135,000
100,000
297,900
364,300
602,820
602,820
602,820
602,820
3,893,980
Bobler Villa Dietary
34,620
10,000
10,000
10,000
10,000
10,000
10,000
94,620
Bobier Villa Housekeeping
5,000
5,000
Bobier Villa Nursing & Personal Care
35,OOD
15,000
10,000
10,000
31,712
31,712
31,712
31,712
31,712
31,712
260,270
Elgin Manor Building & Property
345,500
328,750
259,750
387,000
291,600
306,600
449,600
449,600
449,600
449,600
3,717,600
Elgin Manor Dietary
50,000
12,000
12,000
12,000
13,000
13,000
13,000
14,000
16,000
20,000
175,000
Elgin Manor Housekeeping
5,000
5,000
Elgin Manor Nursing & Personal Care
20,000
15,000
20,000
52,000
34,894
34,884
34,884
34,884
34,884
34,884
316,304
Terrace Lodge Building & Property
75,000
150,000
140,000
140,000
156,800
200,000
200,000
200,000
200,000
1,461,800
Terrace Lodge Housekeeping
20,000
5,000
25,000
Terrace Lodge Nursing & Personal Care
25,000
86,950
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
271,950
9) MUSEUM/ARCHIVES
Archives
30,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
210,000
Museum
10,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
190,000
10) LIBRARY SERVICES
Library Services
372,628
339,979
346,759
398,674
360,717
367,915
375,272
382,792
435,479
398,335
3,778,550
11) INFORMATION TECHNOLOGIES
Information Technology
634,137
388,823
363,012
450,452
298,846
574,796
364,848
398,706
450,366
377,985
4,301,971
14) AMBULANCE & EMERGENCY SERVICES
Ambulance
395,780
403,696
497,727
639,234
428,405
436,973
914,376
454,627
560,522
718,755
5,449,095
17,043,169 13,760,398