Body: Council Type: By-law Meeting: Regular Date: 2020 Collection: By-laws Municipality: South Frontenac
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TOWNSHIPOF SOUTH FRONTENAC BY-LAW2020-21
A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR2020
WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001, the Fair Municipal Finance Act, 1997, the Fair Municipal Finance Act, 1997 (No.2) and the Small Business and Charities Protection Act, 1998 to establish tax rates for 2020;and,
WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have been established by the County of Frontenac, by its By-law
2020-0022 and,
WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001 to levy on the whole rateable property according to the last revised assessment roll for the Corporation of the Township of South Frontenac the sums set forth for various purposes in Schedule “B” hereto attached for the current year; and
WHEREAS an interim levy was made before the adoption of the estimates for the current year;
NOW THEREFORE THE CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC, BY ITS COUNCIL, HEREBYENACTSAS FOLLOWS: The 2020 estimates for the current year as set forth in Schedule “B”
attached hereto andforming part ofthis by-laware hereby adopted. For the year 2020, the Corporation of the Township of South Frontenac shall levy upon the Residential and Farm Residential Assessment, MultiResidential Assessment, Commercial Assessment including new construction, Industrial Assessment including new construction, Parking Lot Assessment, Farmland Assessment and Managed Forest Assessment the 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 2020.
For payments-in-lieu of taxes due to the Corporation of the Township of South Frontenac, the actual amount due to the Corporation ofthe Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2020.
For raihway rights of way taxes due to the Corporation of the Township of South Frontenac in accordance with the Regulations as established by the Minister of Finance, pursuant to the Municipal 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 2020.
The levy for municipal, county, education and special area charges shall become due and payable as follows:
All Classes
. .
50% of the final bill and any outstanding arrears shall be due on August 31st, 2020 The balance of the final bill shall be due on October 30th, 2020.
As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a penalty 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. For 2020,
no penalty shall be calculated on the first day of May, June, July or August. 8.
There shall be imposed additional interest of one and one-quarter percent (1. 25%) per month on all taxes outstanding at the end of the year for which the taxes were levied as provided in Section 345(3) of the Municipal Act, 2001. For 2020, no penalty shall be calculated on the first day of May, June, July or August.
Penalty and interest charges at the prevailing rate will 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 the Assessment Act will be due in two installments with the second installment due one month after 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 the 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 ofthe 2020 Municipal Budget, transfers budgeted as a “Contribution from Revenue Fund to Reserves” shall be implemented by the Treasurer in the amount budgeted. Transfers budgeted as a “Contribution from Reserves and/or Reserve Funds to Revenue Fund and/
or Capital Fund"shall be implemented bythe Treasurer in the 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. 13.
Any surplus/deficit resulting from the 2020 operations of the General Revenue Fund as of December 31, 2020 shall be transferred to/financed
from the reserve for Working Funds except for Winter Control, Building,
Volunteer Firefighters wages, Water and Recycling which have dedicated reserves for stabilization.
Notwithstanding any of the foregoing, the Treasurer is hereby authorized to accept payments made on the current Pre-Authorized Payment Plan on the first day of the month following the due date for payment of taxes without adding penalty and/ or interest charges to the outstanding taxes and tax arrears.
If any section or portion ot this by-law or the schedules attached hereto is
found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the Corporation of the Township of South Frontenac that all remaining sections and portions of this by-law and the schedules continue in force and effect.
- This by-law shall come into force and take effect on the date of its passage. Dated atthe Townshipof South Frontenacthis 14thdayofApril 2020. Read a first and second time this 14th day ofApril 2020. Read a third time and finally passed this 14th day of April 2020.
THE CORPORATIONOF THE TOWNSHIP OF SOUTH FRONTENAC
RorTVandewalf Mayor
Vi^]aM7(i1/rbA Angela Maddocks, Clerk
Schedule “A” to By-Law No. 2020-21
TOWNSHIP OF SOUTH FRONTENAC - 2020 TAX RATE SCHEDULE
South Frontenac
Current Value
South Frontenac
Assessment
Levy
Assessment Class
RTC
Tax Rate
Residential and Farm Residential Multi-Residential Commercial-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 Construction-Small Scale Industrial-New Construction-Taxable Industrial-New Construction-Excess Farmlands Managed Forest Total
RT MT CH CT CX CU XT XU GT IH IK IT IU IX J7 JT JU FT TT
0.601812% 0.601812% 0.601812% 0.601812% 0.421268% 0.421268% 0.601812% 0.421268% 0.601812% 0.601812% 0.391178% 0.601812% 0.391178% 0.391178% 0.150453% 0.601812% 0.391178% 0.150453% 0.150453%
3,296,967,706 5,681,900 0 23,885,026 233,000 485,300 6,831,800 38,300 43,000 558,000 114,000 1,009,800 0 429,000 50,000 2,192,000 14,100 113,328,575 12,610,400 3,464,471,907
19,841,547.00 34,195.00 0.00 143,744.00 982.00 2,044.00 41,115.00 161.00 259.00 3,358.00 446.00 6,077.00 0.00 1,678.00 75.00 13,192.00 57.00 170,506.50 18,973.00 20,278,410
Schedule “B” to By-Law 2020-21
1
TOWNSHIP OF SOUTH FRONTENAC 2020 Budget - December 17, 2019 Summary of Revenue and Expense
Actuals
2019-2020 Budget
2019Budget
15-Oct-19
2020 Budget
Variance
$
$
$
190,740
178,500
195,000
1,085,043
702,509
1,125,370
40,327
3.72%
741,134
756,587
890,007
148,873
20.09%
$
%
REVENUE
Property Taxation- Supplementary & PIL
User Charges
Licenses, Permits and Rents
Government Grants
2,258,928
2,253,347
2,596,321
337,393
14.94%
Grants from Other Municipalities
523,537
9,253
543,919
20,382
3.89%
Investment Income
282,500
457,604
341,500
59,000
20.88%
Penalties and interest on taxes
372,300
268,550
370,000
-2,300
-0.62%
Donations
31,500
70,137
6,000
-25,500
-80.95%
Other
10,000
17,001
5,219
-4,781
-47.81%
Transfers From Reserves/Reserve Funds
7,690,812
411,352
3,948,503
-3,742,309
-48.66%
TOTAL Revenue
13,186,494
5,124,840
10,021,839
-3,164,655
-24.00%
OPERATING EXPENSE 4,873,801
4,151,086
5,007,827
134,026
2.75%
General Government
Protection to Persons and Property
4,260
2.23%
Fire
2,523,373
1,551,288
2,088,890
-434,483
-17.22%
Police
3,069,022
2,308,790
3,063,522
-5,500
-0.18%
Conservation Authorities
242,017
231,103
240,875
-1,142
-0.47%
Protective Inspections and Control
102,679
57,565
116,872
14,193
13.82%
Emergency Measures
1,550
581
1,559
9
0.58%
Building Department
524,099
376,519
887,321
363,221
69.30%
Transportation Services
Roadway Maintenance
13,464,477
6,717,748
11,487,055
-1,977,422
-14.69%
Winter Control
2,148,603
2,038,273
2,298,078
149,475
6.96%
Environmental Services 614,328
86,293
437,700
-176,628
-28.75%
Water System
Solid Waste Management
2,977,914
2,099,338
2,549,962
-427,952
-14.37%
Parks, Recreation and Cemeteries
1,857,589
864,948
1,416,361
-441,228
-23.75%
Planning and Development
528,731
301,750
700,430
171,699
32.47%
TOTAL Expense
32,928,183
20,785,283
30,296,451
-2,631,732
-7.99%
TO BE RAISED BY TAXATION
19,741,689
15,660,443
20,274,612
532,923
2.70%
IMPACT ON TAXPAYER: BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP’S SHARE OF THE TAX BILL ON A $267,286 PROPERTY WILL INCREASE 2.0% WHICH EQUALS $31.62
Schedule “B” to By-Law 2020-21 1 2020 CAPITAL BUDGET 2
PROJECT
TOTAL
2020
3
YEAR(S)
PROJECT
BUDGET
PROPOSED FINANCING TAX LEVY
RESERVES
OTHER
4 GENERAL GOVERNMENT 5 Corporate Services 6 New Projects
Council Projectors Budgeting software incl reporting, self serve and metrics 8 Town Hall - Upgrade Electronic Sign 9 Branding Strategy and Implementation 10 11 Service Delivery Review 12 Total - Corporate Services 7
2020
7,500
7,500
7,500
Working Funds
2020
50,000
50,000
50,000
Working Funds
2020 2020/21 2020
45,000 40,000 50,000 192,500
45,000 25,000 50,000 177,500
45,000 25,000 50,000 177,500
Infrastructure Reserve Working Funds Working Funds re: Modernization Fund
0
0
13 14 PROTECTIVE SERVICES 15 Building 16 New Projects 17
Inspection Truck - convert to SUV (replace 2011 Chev Colorado 152,000 kms)
2020
50,000
50,000
18
Planning/Building Software & Support
2020/21
340,416
275,416
390,416
325,416
19 Sub-total
50,000
0
Building Equipment Reserve
31,354
244,062 Building Reserve/ RED & RIIEO Funding
81,354
244,062
20 Fire 21 New Projects
SUV - Assistant Fire Chief Volunteer Firefighters Standardized Uniforms & Safety Boots (125) 24 Radio Repeaters - 1st Run Pumpers (8) Bunker Gear (10) 25 Hoses and Appliances - Replacement 26 Forceable Entry - Training Prop 27 28 Drone - DJI Enterprise Breathing Apparatus Bench Tester 29 30 Sub-total
48,000
Fire Equipment Reserve
25,000 18,000
Fire Equipment Reserve Fire Equipment Reserve
22
2020
48,000
48,000
23
2020
63,000
63,000
63,000
2020 2020 2020 2020 2020 2020
28,800 25,000 18,000 10,000 7,200 12,000 212,000
28,800 25,000 18,000 10,000 7,200 12,000 212,000
28,800
109,000
12,000 103,000
0
602,416
537,416
109,000
184,354
244,062
40,000 65,000 290,000 50,000 370,000 500,000 50,000
40,000 65,000 290,000 50,000 30,000 50,000 50,000
40,000 65,000 290,000 50,000 30,000 50,000
PW - Equipment Reserve PW - Equipment Reserve PW - Equipment Reserve Infrastructure Reserve Infrastructure Reserve Infrastructure Reserve 50,000 Main Street Funding
31 Total - Protection Services 32
10,000 7,200 Infrastructure
33 TRANSPORTATION DEPARTMENT 34 New Projects 35 36 37 38 39 40 41
42
New Truck/SUV - replace Truck 13-56 3/4 Ton Truck - replace Truck 12-52 Tandem Truck - Replace Tandem 01-14 Electronic Sign - Sydenham Road & Keeley Streetlights - New Guiderail Upgrades Village(s) Revitalization
2020 2020 2020 2020 2018-2029 2020-29 2021
Linear Asset Construction-Villages/Local Roads/Arterial Roads (separate Listing)
43 Total
10,420,800 6,375,000 3,386,669 1,950,000
1,038,331
11,785,800 6,950,000 3,386,669 2,475,000
1,088,331
AIR 900,000 DCF 550,000 FGT 500,000 OCIF 508,412 County FGT 529,919
44 SYDENHAM WATER
Mechanical, instrumentation and eletrical upgrades (Utilites Kington recommended) 46 Total 47 ENVIRONMENTAL SERVICES 48 Sanitation-Disposal 49 Salem WDS- Vegetation & Benthic Monitoring 50 Green Bay WDS - Additional Monitoring Wells 51 Sub-total 52 Total 45
2020
2020 2020
50,000
50,000
50,000
50,000
8,500 20,000 28,500 78,500
8,500 20,000 28,500 78,500
50,000 0
50,000
0 0
8,500 20,000 28,500 78,500
Water Reserve 0
Infrastucture Reserve Infrastucture Reserve 0 0
53 54 TOWNSHIP FACILITIES MANAGEMENT 55 New Projects 56
Townhall - Charging Station for Electric Vehicles
57
Townhall - Accessible Entrance Ramp & Front Step
Townhall - Lower Floor renovations/reconfiguration & furnace Verona Medical Clinic - Design 2nd floor accessible 59 entrance 60 Glendower Hall- Gravel Parking Lot Extension 61 Keeley Admin Office - Window Replacement 62 Radon Abatement - various facilities 63 Verona Fire Hall - Repairs to Septic System 64 Keeley Road Improvements 65 Total 58
2020
30,000
30,000
30,000
Federal Gas Tax
2019-20
125,000
115,000
115,000
Facilities Reserve
2020
50,000
50,000
50,000
Facilities Reserve
2020
5,000
5,000
5,000
2020 2020 2020 2020 2019-2020
15,000 12,000 100,000 10,000 450,000 797,000
15,000 12,000 100,000 10,000 100,000 437,000
15,000 12,000 100,000 10,000 100,000 437,000
2020
100,000
100,000
100,000
2020
40,000
40,000
40,000
2019-2020
40,000
10,000
10,000
2020
10,000
10,000
10,000
0
Facilities Reserve Facilities Reserve Facilities Reserve Facilities Reserve Facilities Reserve Infrastructure Reserve 0
66 67 RECREATION 68 New Projects 69 70 71 72 73 74 75 76 77 78 79 80
Centennial Park - Ice Stock Dedicated Lanes Centennial Park - Resurface & Paint - Pickle Ball & Tennis Courts Gerald Ball Park - Resurface & Paint - Pickle Ball & Tennis Courts Point Park - Paint - Pickle Ball Point Park - Pedestrian Access to Tennis Court & Pickle Ball Point Park - Additional Dock for paddle sports Davidson Beach - Access Road to swim area Inverary Ball Park - Field Lighting Requirements Playground Rubberized Surfaces & Equipment various sites Bowes/Centennial/Point Ball Diamonds- Design of accessible washrooms Bowes/Centennial/Inverary/Point Ball DiamondsLighting key switches & timers - Safety concern Boat Launch Upgrades - Shipyards
Recreation Master Plan 82 Total - Recreation 81
Dev Charges Parkland Parkland Parkland
2020
25,000
25,000
25,000
2020 2020 2020
6,000 50,000 6,000
6,000 50,000 6,000
6,000 50,000 6,000
Infrastructure Reserve Parkland Infrastructure Reserve Parkland
2020
40,000
40,000
40,000
Parkland
2020
5,000
5,000
5,000
Parkland
2020
10,000
10,000
10,000
Parkland
2019-20
30,000
25,000
25,000
Parkland
2020
30,000 392,000
30,000 357,000
0
30,000 357,000
176,000 15,000 191,000
140,000 15,000 155,000
0
140,000 15,000 155,000
0
14,039,216 8,692,416 3,495,669 3,864,354
1,332,393
Dev Charges 0
83
PLANNING New Projects Official Plan 86 Community Benefit Charge Strategy 87 88 Total - Planning 84 85
2019-2021 2020
Federal Gas Tax Federal Gas Tax
89 90
TOTALS Item on hold - requiring follow up report to Council for release
Schedule “B” to By-Law 2020-21 1 2020 CAPITAL BUDGET 2
PROJECT
TOTAL
2020
3
YEAR(S)
PROJECT
BUDGET
8
ARENA - based on grant submission to ICIP - separate report & presentation 2020 Condenser Unit replacement/Tower upgrades 120,000 2020 Plate Heat Exchanger (Chiller System) 150,000 2020 Brine Pump Package 25,000 2020 Floor Flushing and glycol charge 10,000 2020 Contingency 76,250
120,000 150,000 25,000 10,000 76,250
9
Total 2020
381,250
10
Arena floor/boards replacement Contingency Total 2021 Total 2020/2021
4 5 6 7
11 12 13
381,250 2021 2021 2020/2021
770,000 192,500 962,500 1,343,750
PROPOSED FINANCING TAX LEVY
RESERVES
OTHER
SF share
CF & Grant
59,991
151,452 211,443
321,259 Grant 73.33%/Central 10.93%/SF 15.74%
811,048 1,132,307
Schedule “B” to By-Law 2020-21
1 Year 2020 2 Linear Asset Construction Schedule
Project
3 New Projects 4 Buck Bay Road Bridge 5 Bunker Hill Road Bridge 6 Carrying Place Road 7 Deyos Road 8 Fish Creek Road Bridge 9 Hinchinbrooke Road 10 Hinchinbrooke Road Culvert 11 Northshore Road 12 Perth Road at Buck Lake - Design 13 Petworth Road 14 Road 38 at Portland WDS 15 Sunbury Village 16 Yarker Road and Wilton Road Intersection 17 Hard Surface Preservation 18 Arterial Reserve 19 Total
Replace and widen for two lanes Removal, Close Road at Structure Complete Ditching and Surface Road, End to Fire Hall Complete Ditching Design 2019 - 2020, Replace 2020 Design in 2020, Relocate Poles, Complete 2021 Replace 2020 Reconstruction from North Shore Crescent to Leland Rd Design for culvert replacement, Widen, Boat Launch Kerr Road to Road 38, Reconstruction Mill asphalt, Profile surface, Pave with Fibres Start 2019, Complete July 2020 Design Various Roads
Total
2020
Year(s) 2020 2020 2018 - 2020 2020 - 2021 2019-2020 2020 - 2021 2020
Project 550,000 110,000 867,300 400,000 795,900 846,200 345,000
Budget 550,000 110,000 165,000 110,000 770,000 440,000 345,000
2020 2020 2020 2020 2019 - 2020 2020 - 2021 2020 2019-2022
660,000 50,000 660,000 86,000 2,115,600 705,800 1,129,000 1,100,000
660,000 50,000 660,000 86,000 1,150,000 50,000 1,129,000 100,000
10,420,800
6,375,000
