22-15 - Budget 2022COUNTY OF ELGIN
By -Law No. 22-15
" BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2022 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2022
TAX RATIOS, AND 2022 TAX RATES FOR THE SAID CORPORATION OF THE
COUNTY OF ELGIN AND ITS CONSTITUENT LOWER -TIER MUNICIPALITIES"
WHEREAS, for purposes of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
(hereinafter "Act"), the Corporation of the County of Elgin is an upper -tier municipality; and,
WHEREAS Section 289 of the Municipal Act, 2001, S.O. 2001, c.25, as amended,
(hereinafter "Act") provides that the Council of each upper -tier municipality shall in each
year prepare and adopt a budget including estimates of all sums required during the year
for the purposes of the upper -tier municipality; and,
WHEREAS Section 308(5) of the Act provides that the Council of an upper -tier municipality
shall in each year establish tax ratios for that year for the upper -tier municipality and its
lower -tier municipalities; and,
WHEREAS Section 308(7) of the Act provides that the Council of each upper -tier
municipality shall in each year establish, for each property class, a single tax ratio for the
upper -tier municipality and its lower -tier municipalities; and,
WHEREAS Section 308(15) through Section 308(18) of the Act provides that the Council of
each municipality may in each year opt to have certain optional property classes apply
within the County; and,
WHEREAS Section 308.1(5) of the Act provides that an upper -tier municipality that intends
to apply a tax ratio of less than 0.25 to the farm property class for a tax year shall pass a by-
law in the year to establish the tax ratio for that year for the farm property class.
WHEREAS Section 22 of Regulation 282/98 made under the Assessment Act, R.S.O.
1990, c. A.31, as amended, has given 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 the Municipalities of Dutton Dunwich
and West Elgin have not previously pay property tax in respect of those properties to the
Corporation of the County of Elgin, as their associated upper -tier municipality, and, further
thereto, the landfill tax ratio, if applied, would unfairly penalize the said local municipalities;
and,
WHEREAS, notwithstanding that set forth immediately above, it is necessary to apply the
revenue neutral landfill ratio/tax rate; and,
WHEREAS Section 107 (1) of the Act provides that Council may make grants to any person,
group or body Council deems in the interest of the municipality.
NOW, THEREFORE, the Municipal Council ("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 for the first subclass for the commercial and industrial
property classes to a total of $50,000 per subclass.
3. THAT The Corporation of the Municipality of Dutton Dunwich and The Corporation
of the Municipality of West Elgin each receive a grant in an amount that is equal to the full
portion of the County property taxes on the landfills that each of these municipalities use
for the disposal of waste collected from local residents.
4. THAT the 2022 tax ratios for the Corporation of the County of Elgin as set out on
Schedule "A attached hereto be approved and adopted by Council.
5. THAT the 2022 budget for the Corporation of the County of Elgin as set out on
Schedule "B" attached hereto, incorporating estimates for revenue and expenditures, be
approved and adopted by Council.
6. THAT the 2022 tax rates for the assessment in each property class for the
Corporation of the County of Elgin as set out in Schedule "C" attached hereto be approved
and adopted by Council.
7. THAT the 2022 ten-year capital plan for the Corporation of the County of Elgin as
set out in Schedule "D" attached hereto be approved and adopted by Council.
8. THAT, for purposes of clarity, all Schedules hereto form part of this By -Law.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 8T" DAY OF
MARCH 2O22.
Julie onyou, Mary French,
Chief Administrative Officer. Warden.
COUNTY OF ELGIN
By -Law 22-15
2022 SCHEDULE A
Ratios
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
0.4094
Commercial - Vacant Land
1.6376
1.6376
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
2.8318
2.8318`
Large Industrial - Vacant
2.8318
2.8318
Farm 0.2300 0.2300
Managed Forests ' 0.2500 0.2500
Landfill 33.402646 33.402646
Schedule B
2022 Operating Budget
By -Law 22-15
($000)
Prior Budget
Current Budget
Better/ (Worse)
(Net Income) /
(Net Income) /
(Net income) /
Revenue
Expense
Cost
Revenue
Expense
Cost
Revenue
Expense
Cost
ADMINISTRATIVE SERVICES
9,650
14,403
4,752
10,892
15,823
4,932
1,241
(1,421)
(179)
CORPORATE
42,806
7,800
(35,005)
43,300
7,303
(35,997)
495
497
992
CULTURAL SERVICES
232
3,824
3,593
224
3,700
3,475
(7)
124
117
ECONOMIC DEVELOPMENT
147
941
794
58
928
870
(89)
13
(76)
EMERGENCY SERVICES
7
180
173
260
458
198
253
(278)
(25)
ENGINEERING SERVICES
5,579
13,622
8,042
4,108
13,770
9,662
(1,471)
(149)
(1,620)
FACILITIES
1,561
3,054
1,494
733
3,125
2,392
(827)
(70)
(898)
FINANCIAL SERVICES
-
721
721
-
792
792
-
(71)
(71)
HOMES FOR SENIORS SERVICES
25,515
28,905
3,391
22,014
25,548
3,534
(3,501)
3,357
(144)
HUMAN RESOURCES
45
752
707
45
745
700
-
7
7
INFORMATION TECHNOLOGIES
75
1,329
1,254
202
2,056
1,854
126
(727)
(601)
PLANNING
272
539
267
181
485
304
(91)
54
(37)
PROVINCIAL OFFENSES & COLLECTIONS
2,293
2,158
(136)
2,301
2,169
(132)
8
(11)
(4)
NiollalwoIJAW-C71:1
By -Law 22-15
SCHEDULE C
Tax Rates
Schedule D
($000)
ADMINISTRATIVE SERVICES
CORPORATE
CULTURAL SERVICES
ECONOMIC DEVELOPMENT
EMERGENCY SERVICES
ENGINEERING SERVICES
FACILITIES
HOMES FOR SENIORS SERVICES
INFORMATION TECHNOLOGIES
PLANNING
2022 Capital Budget
Prior Budget Current Budget
Budget Budget
By -Law 22-15
Better / (Worse)
Budget
639
651
(12)
108
465
(357)
380
387
(7)
40
(40)
38
77
(39)
22,806
15,148
7,658
6,161
1,386
4,775
272
182
89
705
532
174
10
-
10