22-22 - Budget Amendment 2022 Tax Rates and RatiosCOUNTY OF ELGIN
By -Law No. 22-22
"BEING A BY-LAW TO AMEND BY-LAW 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 TO ESTABLISH THE
2022 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 Section 308.1 (5) of the Municipal Act, 2001, S.O. 2001, c.25, 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; and,
WHEREAS Section 22 of Regulation 282/98 made under the Assessment Act, 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 Section 10.2 (5) 2 of Regulation 385/98 made under the Municipal Act,
determines the calculation by which a transition ratio is applied for the landfill property
class for taxation years subsequent to 2017; and,
WHEREAS prior to 2017, the local municipally owned landfill sites in Dutton Dunwich
and West Elgin did not pay property tax to the County; and,
WHEREAS the transition ratio set out in Section 10.2.(5)2 of Regulation 385/98 results
in a tax burden to these local municipalities that warrants relief,
WHEREAS it is necessary to apply the revenue neutral landfill ratio/tax rate; and,
WHEREAS Section 107 (1) of the Municipal Act, 2001, S.O. 2001 c.25 s., 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 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 be implemented for the first subclass and newly adopted second subclass
for the commercial and industrial property classes to a total of $50,000 per subclass.
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 2022 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 2022 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 2022 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 2022 ten-year capital plan, set out in Schedule "D" 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 24TH DAY OF
MAY 2022.
�� 4.xz�
Julie Gonyou, Mary French,
Chief Administrative Officer. Warden.
COUNTY OF ELGIN
By -Law 22-22
2022 SCHEDULE A
Ratios
Farmland Awaiting Dev.
0.500000
0.500000
New Multi -Residential
1.000000
1.000000
Multi -Residential
1.999900
1.999900
Commercial - Occu ied
1.637600
1.637600
Commercial - Small Value Added Farm (1st 50K)
0.409400
0.409400
Commercial - Small Value Added Farm (2nd 50K
0.409400
Commercial - Vacant Land
1.637600
1.637600
Industrial -Occupied
2.225100
2.225100
Industrial - Small Value Added Farm 2nd 50K
0.556300
0.556300
Industrial - Small Value Added Farm (1sr 50K)
0.556300
Industrial - Vacant Land
2.225100
2.225100
Large lntlustrial - Occu ied
2.831800
2.831800
Large Industrial - Vacant
2.831800
2.831800
Pi elines "
1.144600
"1.144600
Farm
0.230000
0.230000
Mans etl Forests
0.250000
0.250000
Landfill
33.402646
33.402646
Schedule B
2022 Operating Budget
By -Law 22-22
($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
(1321
8
(11)
(41
COUNTY OF ELGIN
By -Law 22-22
SCHEDULE C Tax
Rates
Schedule D
2022 Capital Budget
By -Law 22-22
($000)
Prior Budget Current Budget
Better / (Worse)
Budget Budget
Budget
ADMINISTRATIVE SERVICES
639 651
(12)
CORPORATE
108 465
(357)
CULTURAL SERVICES
380 387
(7)
ECONOMIC DEVELOPMENT
40
(40)
EMERGENCY SERVICES
38 77
(39)
ENGINEERING SERVICES
22,806 15,148
7,658
FACILITIES
6,161 1,386
4,775
HOMES FOR SENIORS SERVICES
272 182
89
INFORMATION TECHNOLOGIES
705 532
174
PLANNING
10 -
10