21-03 Adoption of Budget - February 9, 2021COUNTY OF ELGIN
By -Law No. 21-03
" BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2021 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2021
TAX RATIOS AND TO ESTABLISH THE 2021 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:
1. 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 remain in effect.
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 2021 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 2021 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 2021 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 2021 ten-year capital plan, set out in Schedule "D" attached hereto and
forming part of this by-law, be approved and adopted by Council.
8. THAT debentures of $6 million in 2021, as part of a plan to borrow $44 million
between 2020-2030 to fund the ten-year capital plan, be approved by Council.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 9T" DAY OF
FEBRUARY 2021.
r
Julie Gonfyou,
Chief Administrative Officer
Tom Marks,
Warden.
COUNTY OF ELGIN
By -Law 21-03
2021 SCHEDULE A
Ratios
rCCS1UC11 Udl
I wv
Farmland Awaiting Dev.
0.5000
0.5000
New Multi -Residential
10000
10000'
Multi -Residential
1.9999
1.9999
Commercial - Occupied
1.6376
16376'
Commercial - Small Value Added Farm
0.4094
0.4094
Commercial - Vacant Land
1.6376
16376
Industrial - Occupied
2.2251
2.2251
Industrial -Small Value Added Farm
0.5563
0.5563'
Industrial - Vacant Land
2.2251
2.2251
Large Industrial - Occupied r
2.8318
2.8318'
Large Industrial - Vacant
2.8318
2.8318
Pipelines
1.1446
1.1446'
Farm
0.2300
0.2300
Managed Forests
0.2500
02500°
Landfill
33.4027
33.4027
Schedule B
($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 & COLLECTIONS
13) AMBULANCE & EMERGENCY SERVICES
14) ECONOMIC DEVELOPMENT & TOURISM
Total Regular Operating Net Income Budge
Carry -Forward Project Budget
Total Net Budget
2021 Operating Budget
By -Law 21-03
Prior Budget
Current Budget
Better / (Worse)
(Net Income) /
(Net Income) /
(Net Income) /
Revenue
Expense
Cost
Revenue
Expense
Cost
Revenue
Expense
Cost
41,602
6,119
(35,483)
42,230
7,303
(34,927)
628
(1,183)
(555)
3
424
421
3
424
421
-
(0)
(0)
345
1,035
689
426
1,234
808
80
(200)
(119)
-
663
663
-
723
723
(61)
(61)
35
628
593
45
719
674
10
(91)
(81)
746
1,412
666
829
1,479
650
83
(67)
16
25
843
818
25
944
919
(101)
(101)
7,700
13,337
5,637
4,053
13,613
9,560
(3,647)
(276)
(3,923)
20,162
25,186
5,024
20,691
25,631
4,940
529
(445)
83
480
832
353
56
713
657
(424)
119
(305)
176
3,075
2,899
176
3,122
2,946
-
(47)
(47)
70
1,124
1,054
73
1,207
1,133
3
(83)
(80)
2,079
1,958
(121)
2,293
2,157
(136)
214
(200)
15
8,109
11,365
3,256
8,108
11,734
3,626
(0)
(369)
(370)
411
1,924
1,513
332
1,413
1,081
(78)
511
432
81,941
69,922
(12,019)
79,341
72,418
(6,923)
(2,601)
(2,495)
(5,0961
(2,459)
(9,382)
COUNTY OF ELGIN
By -Law 21-03
SCHEDULE C: 2021 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) 37,275 39,060 4.8%
Memo: Change in Levy
Increases on existing buildings 1,096 2.9%
Levy generated on new buildings (growth) 689 1.9%
Schedule D
2021 Capital Budget
By -Law 21-03
($000)
Prior Budget Current Budget
Better / (Worse)
0) CORPORATE ACTIVITIES
25
108
(83)
5) ADMINISTRATION BUILDING
3,415
1,399
2,016
7) ENGINEERING SERVICES
20,834
22,917
(2,083)
8) HOMES FOR SENIORS SERVICES
1,343
3,570
(2,227)
9) MUSEUM/ARCHIVES
40
40
(0)
10) LIBRARY SERVICES
373
340
33
11) INFORMATION TECHNOLOGIES
779
796
(17)
13) AMBULANCE & EMERGENCY SERVICES
486
677
(191)
14) ECONOMIC DEVELOPMENT & TOURISM
10
(10)
Carry -Forward Project Budget 40,457
Total Net Budget 70,315