21-20 Adoption of Budget and Establish 2021 Tax RatiosCOUNTY OF ELGIN
By -Law No. 21-20
" BEING A BY-LAW TO AMEND BY-LAW 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 11T" DAY OF
MAY 2021.
Julie GonVou,
Chief Administrative Officer.
Tom Marks,
Warden.
COUNTY OF ELGIN
By -Law 21-20
2021 SCHEDULE A
Ratios
Farmland Awaiting Dev.
0.5000
0.5000
New'IMulti-Residential
Multi -Residential
1.0000
1.9999
1.0000
1.9999
Commercial;- Occupied
16376
1.6376
Commercial- Small Value Added Farm
0.4094
0.4094
Commerciall- Vacant Land
16376
1.6376
Industrial - Occupied
2.2251
2.2251
Industrial -`Small Value Added Farm
05563
0.5563
Industrial- Vacant Land
2.2251
2.2251
Large Industrial - Occupied;
2.8318
= 2.8318
Large Industrial - Vacant
2.8318
2.8318
Pipelines
Farm
1.1446
0.2300
1.1446
0.2300
Managed Forests
02500
02500
Landfill
33.402646
33.402658
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COUNTY OF ELGIN
By -Law 21-20
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%
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