Body: Council Type: By-law Meeting: Regular Date: 2016 Collection: By-laws Municipality: South Frontenac
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Document Text
SOUTH FRONTENAC TOWNSHIP BY-LAW 2016-31
;ABY;LAW TO LEVY TAXES m THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2016
WHEREAS it is necessary fin- the Ctnmcil of tfae Corporation of the Township of South
Frontoac, .F"suant to the Municipal Act, 2001, &e Fair Mimidpal Finance’Act: W7,"&e IteMUDici?al Finance Act> 1??7,(N0-2)and fee smau Business and Chanties Protection Ac^ 1998 to establish tax rates fior 2016;and,
w^s^1^ A,e ta^ratios and tax rate reductions fiw prescribed property subclasses have been established by fhe County of Frontenac, by its By-law 2015-0052 and,
WHEREAS it is necessary for Ae Council of the Corporation of the Township of South Frontenac, pursuant to Ac Municipal Act, 2001 to levy on the whole rateable pioperty accarding to the last revised assessment roll for the Corporation of the Township of Soutih Frontenac the sums set fi>rth for various purposes in Schedule “C” hereto attached for the current year, and
WHEREAS an interim levy was made before the adoption of the estimates for (he cuneat year,
NOW THEREFORE THE CORPORATION OF THE TOWNSHIP OF SOUT FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS:
The 2016 estimates for fhe current year as set forth in Schedule “C” attached hereto and forming part of this by-law are hereby adopted.
For the year 2016, fhe Corporation offhe Township ofSouA Frontenac shall levy upon
the Residential and Farm Residential Assessment, Multi-Residential Assessment, Commercial Assessment including new construction, Industrial Assessment includuxg new consb-uction, Parking Lot Assessment, Farmland Assessment and Managed Forest Assessment fhe rates of taxation per current value assessment as set out in Schedule “A” attached hereto and forming part of this by-law.
The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2016*
For payments-in-lieu of taxes due to the Corporation of fhe Township of South Fronteaac, fhe actual amount due to fhe Corporation of the Tofwnship ofSouA Fionteaac shall be based on the assessment roll and the tax rates for the year 2016.
For railway rights of way taxes due to the Corporation of tfac Township of South Froctenac in accordance wife the Regulations as established by Ac Mimster of Finance, pursuant to the Mumcipal Act, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year
The Treasurer is hereby authorized to collect the Special Area Charges and Rates as set out in Schedule “B” which is attached hereto and forms part of this by-law and these Special Area Charges and Rates shall be added to and form part offhe Collector’s Roll. 7
r.
The levy for municipal, county, education and special area charges shall become due and payable as follows:
Non-capped Classes (Residential, Managed Forest and Farmland) . .
50% of the final bill and any outstanding arrears shall be due on June 30th, 2016 The balance offhe final bill shall be due on September 30t11, 2016.
2.
Capped Clatses (Commeiaal, Industrial, Multi-Resideutial, Paridng lot) or -a combination of Capped and Uncappcd
50% of the final bill and any outstanding arrears shall be due on August 31st, 2016 ^ The balance of the final bill shall be due on September 30th, 2016. .->
As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a paialty of one and one-quarter percent (1.25%) per month on the first day of each month following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes.
There shall be imposed additional interest of one and one-quarter percent (1.25%) per month on all taxes outstanding at fhe end of the year for which (he taxes were levied as provided in Section 345(3) of the Municipal Act, 2001.
Penalty and interest charges at fhe prevailing rate wUl be added in the same manner as taxes to those non-levy items added to the Collector’s Roll for collection.
All supplementary taxes levied under fhe Assessment Act will be due in two installmearts
with the second installment due one monfh sSter the first installment due date., and penalties and interest will be added in the same manner as the ordinary tax bills.
The Treasurer of the Corporation, of tiie Township of South Frontenac is hereby empowered to accept part payment from time to time on account of any taxes due.
pursuant to the provisions of the 2016 Municipal Budget, transfers budgeted as a “Contribution from Revenue Fund to Reserves” shall be implemented by the Treasmer in tfae amount budgeted. Transfers budgeted as a “Contribution fiom’Reserves and/or
Reserve Funds to Revenue Fund and/ or Capital Fund” shall be implemented by the Treasurer in fhe exact amount required to finance the actual expenditures of the
particular project net of other applicable revenues, even should said amount exceed the
transfer/ contribution from Reserves and/or Reserve Fund originally budgeted for
»
- Any surplus/deficit resulting ftom the 2016 operations of tfae General Revenue Fund
as of December 31, 2016 shall be transferred to/financed fi"am flie reserve for Woridng
Fmds_ except fi)r Winter Control, Building, Vohmteer Fiiefightets wages. Water and Recycling which have dedicated reserves for stabilization.
- Notwifhstanding any of the foregoing, tee Treasurer is hereby authorized to accept payments made on the current Pre-Aufharized Payment Plan on fhe first day offhe monfh following Ae due date for payment of taxes wifhaut adding penalty and/ or interest charges to the outstanding taxes and tax arrears.
“. s.“s^s^^s??£s2^1r,^-dA:
corporation of fhe Township of SouA Fnmteaac fhat all ramauung sections and portions of this by-law and {he schedules continue in force and effect.
17. This by-law shall come into force and take effect on fhe date of its passage.
Dated at the Township of South Frontenac this 17th day of May, 2016. Read a first and second time this 17th day of May, 2016. Read a third time and finally passed this 17th day of May, 2016. Municipal Corporation of the Township of South Frontenac
t
/^^&^ ^
Ron Vandewal, Mayor
&
Wayri^Cir
y
-Administrator
Schedule “A” to By-Law No. 2016-31
TOWNSHIP OF SOUTH FRONTEMAC - 2016 TAX RATE SCHEDULE
South
Current
Frontenac
Value Assessment
Assessment Class
RTC
Tax Rate
Residential and Farm Residential Multl-Residential
RT
0.531548% 0.531548% 0.531548% 0.531548% 0.372084% 0.372084% 0.531548% 0.372084% 0.531548% 0.531548% 0.345506% 0.531548% 0.345506% 0.345506% 0.531548% 0.345506% 0.132887% 0.132887%
Commerdal-Full, Shared PIL
Commercial Occupied Commercial Vacant Land Commercial Excess Land
New Const-Full-No Support New Const-Excess Land-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL
Industrial Occupied Industrial Excess Land Industrial Vacant Land Industrial-New Constmction-Taxable Industrial-New Construction-Excess Farmlands
Managed Forest Total
MT CH CT ex cu XT xu GT IH IK
IT IU IX JT JU
FT TT
South Frontenac
Lsvy
3.059,403.810 16,262,200.00 4,679,000 24,872.00 130.00 24,500 23.948.267 127,298.00 941.00 252,900 269.620 1,003.00 2,829.400 15,040.00 80.00 21,500 183.00 34.500 2,567.00 483,000 352.00 102,000 6,506.00 1.224,000 0
0.00
387.400 1.396,920 21,080 56,699,902 9,273,467
1,338.00 7.425.00
3.161.051,266
75.00
75.347.50 12,323.00 16,537.681
Schedule “B” to By-Law No. 2016-31 TOWNSHIP OF SOUTH FRONTENAC SPECIAL AREA CHARGES AND RATES
WASTE MANAGEMENT CHARGE ON AN ANNUAL BASIS PER UNIT Chargt paraw-nd unit
ResUenUal Dwelling
$120.00
Resklentia! Seasonal Dwelling
$120.00
Commercial
$120,00
Schedule “C” to By-Law No. 2016-31 OWNSHIP OF SOUTH FRONT?=NAC 2016 Budge,. Summary of Revenue and Expense
2015-201 & Budget
2015 Budget 2016 Budget
Variance
$
$
188,000
188,000
0
0.00%
2,170,879
2,231,403
80,524
2.78%
$
%
REVENUE Property Taxation User Charges Licenses, Permits and Rents
711,880
7Z4.405
12,545
1.78%
2,317.510
1,762,879
-554,631
-23.83%
Grants from Other Munteipaltties
757,882
672.953
-84,829
-11.21%
Investment Income
157,412
151.600
-5.812
-3.68%
Penalties and Interest on taxes
400,000
360.000
-40,000
-10.00%
Donations
H7,eoo
154.500
36.900
31.38%
Government Grants
Other
7,065
22,065
15.000
212.31%
Transfers From Reserves/Resave Funds
4.962.831
5,259.206
296,375
5.97%
TOTAL Rwnue
11,791,039
11,527,011
-264.028
-2.24%
3,848,084
3.445,046
-401,038
-10.43%
Fire
2,850.010
2,748,408
-101,602
-3.56%
Police
2,921,781
2.958.010
36,219
1.24%
201,575
207.670
6,094
3.02%
120.997
117,348
-3.647
OPERATING EXPENSE Genera/ Qovwrmwnt
Protectton to Persons snd Property
Conservation Authorittes
Protective InspecUons and Control Emergency Measures Bulldtng Department TransportsOon Swviws Roadway Maintenance
3.01%
v
1,960
1,960
D
0.00%
461.343
492,955
31.612
6.85%
10,331,796
11,295.139
983.343
9.32%
1,852.049
1,979,819
127,770
6.90%
297.162
358,547
61,385
20.66%
Solid Waste Management
2.817,996
2,721,951
-96,046
-3.41%
Parks, ftecrsatfon and Cemsterfes
1,257,134
1,407,487
150,353
11.96%
Pfannfng and Dewlopmmt
332,931
327,312
^5.619
-1.69%
TOTAL Expense
27,282,828
28,061.653
768,825
2.82%
TO BE RAISED BY TAXATION
15,501.789
16,534.642
1,032.853
6.66%
Winter Control Envfronmente/ Serviws
Water System
Schedule “C” to By-Law No. 2016-31 FOWNSHIP OF SOUTH FRONTEMAC 2016 Budget PSAB Presentation 2015 Budget
2016 Budget
$
$
an
T~
.
TOTAL Revsnua - Including to be raised by Taxatlofi
27,292.828
28,061.653
Less: Transfer from Resen/es
3,730.331
5,259,206
Plus: UFCO adjust Adjusted Revenues
23.562,497
22,894.361
TOTAL Expenses
27,282.828
28.061.653
Add: Amortization
6,488.654
5.823,509
Less: Transfer to Reserves
3,109.532
3,020,884
Lass: Transfar to Tangible Capital Assets Afluated Expenses
7,829,000
8.508.915
22,852,950
22.355,363
709.547
838,998
92,201,039
92,970,586
9W0.5W
93,509,584
Schedule of Accumulated Surplua Tangible Capftal Assets
83,809,724
86,285,130
Reserves & Reserve Funds
11,303.625
9,036,875
Net Surplus AccumulatwS Surplus, begfnnfng ofyaar Accuroutatetf Surp/aa, and1 of year
UFCO Water Growth Component UFCO Landfill
Cametory Dafldt Accumulated Surplus
91,914
-471,485
-449.101
-1,442,880
-1.373,320
-28,428
0
92,970,586
93,509,584
Schedule “C” to By-Law No. 2016-31 2016 CAPFTAL BUDGET BUDGETED
PROPOSED FIHAWIHG GRAHT/
GENERAL GOVERNMENT Corporata Services
EXPEftBMTVW rAXUEVY RESERVES OTHER
New Projects
Server Migration Parks and Recreation Software
Fatal
Asset Management customizations/document update
PROTECTIVE SERVICES Building
Pick up TrucUSUV (replacing 2007)
Sub-total
7,500 15.000 10.000 32.500
New Projects Pagers
New-CommerciaI bunker gear washer/dryer-Statron & Replacement extricatlon equipment - Station 4 1/2 ton truck - Replace 2003-Unrt 27
Sub-total Fatal
FRANSPORTATION DEPARTMEN1
15.000 7.500
10,000 9-R 000
0
35,000 35,000
35,000 35.000
Fire
7.500
15,000 30.000 35,000 45.000 125.001
180.000
Working Funds Working Funds
BuiUing Equipment 0
15,000
Working Funds
30,000 35,000 65,000 65.000
45,000 60,000 95,000
Roriina - Fire R 0 0
Carried Forward from 2015
Fiscal-Working Funds
AreGIS desktop
5.500
5,500
Reahlngle Sand Dome/Doore - Hartington Reshlngle Sand Dome/Doors - Bedford
50.000 50.000
50,000 50,000
Office Renovations: Keeley
20,000
20.000
Keeley- Paint Booth Conversion to service bay
N<w Project* . Radio Communtcafion (Fire and’PW)
10,000
10,000
300,000
300,000
Street Lights - New LED Installation
50,000
Bedford Patrol Yard Improvements
50.000
Working Funds
16,000 10,000
16,000 10,000
500,000 24,000
500,000
80.000
50,000
60.000 10,000 36,000 35,000 55.000 55,000 250.000 30,000 150,000 15,000 15,000 50,000
Vertical - FacilWes Res Vertical - Facilities Res Federal Gas Tax Vertical - FacfltU&s Res Vertical” Facilities Res Vertical - Facilities Res
100.000
100.000
.
.
Plcaditly Patrol Yard Decommissioning Storrington Salt Storage & Site works
Keeley Patrol yard - Garage Door replacements Keeley Patrol yard - Generator replacement Keeley Patrol yard - Front power gate Halfton - 4X4 - Replace 2010 F49 Half ton -4X4- Replace 2005 F35
3/4ton 4 X 4 with Pkw/Sander-repIace 2010 F2 3/4ton 4 X 4 with Ptow/Sander- replace 2008 F41 Tanden Tmck - replace 2000 F18 Water tank for dump truck Backhoe-replace 1993 BT91 (onlyl In 2015) Thompson Steamer - replace 1989 BT88 & ST88 Thompson Steamer - replgw 1980 LT88 Keetey Garage - hoists (resubmrtted) AVL system - New equipment
Linear Asset Constmctton-Vlllages/Local Roads/Arterial Roads
(unspent Capital) Vertical - Facilities Res
Vertical - Facilities Res Vertical - Facilitres Res
(10,000 cto 2012) Vertical - Facilities Res
WoridngFUnds
24,000
10,000 35.000 35.000 55,000
55,000 250.000 30,000
150,000 15.000 15,000
Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads DevChgs200,000 OCIF 109,279 Linear Rd Canst 250,471 AIR 378,315
5,350,000 3,942,838 826,786 580.375
County FGT 471,098 (City 187,887 ID resenw2017 use) 7.245,500 3.942,839 2,722.286 580,375
Total
ENVIRONMENTAL SERVICES Waste Dhreraion *
Baler
L
Sub-total
180,000 160,000
LgnctfinCb^ure
le&.ooo 0
160.000
0
0 0
50.000 50,000 210,000
0 0
Sanltatlon-DlBposal Replacement Bins Sub-total Total
50,000 50,000
210,000
Landfill Ctoaure
Schedule “C” to By-Law No, 2016-31 2016 CAPITAL BUDGET BUDGETED
TOWNSHIP FACIUTIES MANAGEMENT Carried Forward from 2013
PROPOSED F1NANCMQ GRAHT/
EXPEHDfTURE TAXUEVY RESERVES OTHER
Asbestos Assessment
59,000
59,000
Rec Ras 10.000 Vert-Fac Res 49,000
Building Condition Assessment Energy Audit
94.000 32,500
84,000 32,500
Vert-Fac Res 84.000
Accessibility Standard Carried Forward from 2014 OPP Building -Garage Ftoor Drains
15,000
15,000
Rec Res 5,000 Vert-Fac Res 10,000
20.000
20,000
New Hall-Perth Rd- Station 6 (Land/ Architect)
Vertical - FadlNes Res DCF 136.615
211,615
211.615
Bradshaw- Station 1 repairs as per study
25.000
25.000
Verona-Startton 3 repairs as per study
5.000
5,000
Vert-Fac Res 75.000 Ffacal-Woridng Funds funspent Capital) FtecaI-WoiWng Funds (unspent Capital)
18,800
18,800 1,000,000
Vertical - Facilities Res DCF 87.000
14,000
14.000
FGT 250.000 Vert-Fac 663.000 Fiscal-Working Funds (unspent Capital)
10,000
10,000
10.000 1,514,915
10,000
0 1.514,915
Recreation bulkllngs - re-keying
11,000
11.000
(8,000 from 2013)
Point Park-Football Field Upgradea/ProtBcUon
360,000
210.000 150,000
Falkland 210,000
10,000 8.000
10,000 4.000
30,000 8,000 40,000 5,000
36,000
Jr 5,000
15,000
5.000
5,000
Paridand PartdaM
20,000
20.000
Parklsnd
30.000
30.000
ParUand
Glendowsr Hall - Front Step Rep)?cem9rrt
40.000
40,000
Parktand
CentenniaiTPark - re-shingle washroom/canteen building, tennis court multt-use conversion Centennial Park - Upper Ball Diamond Repair Museum - AG unit, New etecbical service and replace
8,500 19,000
8.500 19,000
Parkland Paridand
Carrtod Forward from 2015
Fadtty Signage New Hall - Perth Road-Station 6
Windows/lnsulatJon - Station 5
New Projects Verona Medical - Heat pump replacement Paving -Station 7 Fatal
Rec Res 30.000
1.000,000
Federal Gas Tax
Vertical - Faculties Vertical - Facilities 0
RECREATION Carried Fonmrd from 2013 Parkland
Carried Forward from 2014
Carried Forward from 201 S
Gilmour Point- Hydro Installation Museum - Window Replacement New Projects *
Playground Equipment- Bowes Wilmer Ball Park - Metal Roof Replacement (Sllmour Point - Sits Access Road GeraM Ball Park - Horseshoe Pits Upgrade Battereea Ball Park - Resurface basketball court (note & paste), upgrade washrooms and model train area fencing Inverarv Ball Paik - Washroom Upirades
- Stomngton Centre " Roof top unit guards/sfiding partion wall/new tatoten shuttle dobr/oovered walkway
Fermoy HaH - BuiWTing upgrades, well paint insutation. seotic system
.»
rear exit & furnace room doors
McMullen Park - replace docks
Sydenham Library - rear deck Boat Launch upgrades (Buck Lake & Knowtton) Total TOTALS *
Parkland
4.000
40.000 5,000
Paridand
7.000
0
15,000 10.000 80.000 553.500 154.000
9.870.415 4,015,339 5.120.701 734,375 <
Project on hold pending follow up report to. and approval from, Gourtell Ift eariy 2(116
Parkland Parkland Parkland Falkland
8,000
7,000 15.000 10,000 60,000 707.500
(50k from 2014)
T
Falkland Paridand
Vertical - Facilities Res Parktand
