li brampton report · corporate services department, dated april 8, 2014 to the committee of...
TRANSCRIPT
KM Reportli BRAMPTON
Committee of Council
Committee of the Council of
The Corporation of the City of Bramptonbramptonca FlOWer City
Date April 8 2014 COMMITTEE OF COUNCIL mm=- April So 2oi4
File F94
Subject 2014 Final Tax Levy and By-law
Contact Martin Finnegan Manager Taxation and Assessment - 905-874-2201
Overview
bull An annual By-law is required for the Final Levy and Collection of Realty Taxes This report details the background for 2014 tax year
Recommendations
1) That the report from Martin Finnegan Manager Taxation and Assessment Corporate Services Department dated April 8 2014 to the Committee of Council Meeting of April 30 2014 re 2014 Final Tax Levy and By-law (File F94) be received and
2) That a By-law be passed for the levy and collection of 2014 Final Realty Taxes
Background
To provide for the levy and collection of annual realty taxes a By-law is required each year The rates set out in the attached schedules for the City and Region are based on 2014 budget requirements while the Education rates are set by the Province through an Ontario Regulation Taxes are based on the current value assessments (CVA) as provided by the Municipal Property Assessment Corporation (MPAC) For 2013-2016 taxation MPAC undertook a re-assessment in 2012 updating CVA to reflect the market as of January 1 2012 Assessment increases from the previous base year of 2008 are to be phased in equally over the four taxation years 2013 to 2016 Any decreases in assessment were reflected immediately and will apply for all four years
Kl-Z
Current Situation
The attached Schedule A itemizes the total amount to be levied in each tax class for
City Region and Education purposes based on the tax rates as listed
The tax rates indicated in the schedule will generate the total 2014 levy of $908588580 from all the various property classes allocated as follows
City $350530216 3858
Region $306852601 3377
Education $251205763 2765
a) 2014 Property Taxes
The overall levy for 2014 will be distributed as follows
1 Residential (includes pipeline farm managed forest)
City $260522853
Region $228060552
Education $108852334
2 CommercialIndustrialMulti-Residential (capped property classes)
Property Class City Region Education
Commercial $59846660 $52389512 $103748459
Industrial $19142019 $16756818 $35940341
Multi-Residential $11018685 $9645718 $2664628
TOTAL $90007363 $78792049 $142353429
idi-3
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April 2013 Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $364000 approximately $50 on the city portion of the tax bill will be allocated to this reserve for 2014 taxation The specific amount for each property tax account will be displayed on every individual tax bill at 2014 Final Tax billing
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core defined on Schedule C The total 2014 requirement is $377685 which is unchanged from the levy requirement of 2013 The 2014 tax rate will be 0270878
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2014 taxation the province has reduced the target maximum rate to 122 from the 2013 level target level of 126 Where a municipalitys BET rate is already below 122 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial propertyclass in the 2014 taxation year is 1107083 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1107083 However in the industrial property class the Citys 2014 BET rate (1361148) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 122
In order to qualifyfor the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property
L-l
bull For additions or renovations to existing properties the new construction must increase the current value assessment (CVA) of the property by a minimum of 50
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 122 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any New Construction tax classifications assessed on the 2013 for 2014 assessment roll The attached Schedule B details the tax rates
for all New Construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2014 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid-June with due dates of July 23rd August 20th and September 17th 2014 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid-July with due dates of August 20th September 17th and October 22nd 2014 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15th or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
Financial Implications
Xi-S
The approval of this report and By-law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2014 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2014 final billing
Other Implications
NA
Strategic Plan
This report achieves the Strategic Plan priority of Corporate Excellence through the establishment of long-term funding that will provide continued financial stability
Conclusion
This tax levy By-law supports the 2014 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-law 32-2014 Ontario Regulation 214 and Section 25712(5) of the Education Act The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bill calculations and tax adjustments pertaining to the 2014 tax year
Respectfully Submitted
Martin Finnegan Manager Taxation
( and Assessment
Roman Parzei
Director Revenue and Risk Management
CCSO
Appendices PatelWDf
Schedule A amp B amp C
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
Kl-Z
Current Situation
The attached Schedule A itemizes the total amount to be levied in each tax class for
City Region and Education purposes based on the tax rates as listed
The tax rates indicated in the schedule will generate the total 2014 levy of $908588580 from all the various property classes allocated as follows
City $350530216 3858
Region $306852601 3377
Education $251205763 2765
a) 2014 Property Taxes
The overall levy for 2014 will be distributed as follows
1 Residential (includes pipeline farm managed forest)
City $260522853
Region $228060552
Education $108852334
2 CommercialIndustrialMulti-Residential (capped property classes)
Property Class City Region Education
Commercial $59846660 $52389512 $103748459
Industrial $19142019 $16756818 $35940341
Multi-Residential $11018685 $9645718 $2664628
TOTAL $90007363 $78792049 $142353429
idi-3
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April 2013 Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $364000 approximately $50 on the city portion of the tax bill will be allocated to this reserve for 2014 taxation The specific amount for each property tax account will be displayed on every individual tax bill at 2014 Final Tax billing
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core defined on Schedule C The total 2014 requirement is $377685 which is unchanged from the levy requirement of 2013 The 2014 tax rate will be 0270878
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2014 taxation the province has reduced the target maximum rate to 122 from the 2013 level target level of 126 Where a municipalitys BET rate is already below 122 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial propertyclass in the 2014 taxation year is 1107083 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1107083 However in the industrial property class the Citys 2014 BET rate (1361148) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 122
In order to qualifyfor the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property
L-l
bull For additions or renovations to existing properties the new construction must increase the current value assessment (CVA) of the property by a minimum of 50
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 122 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any New Construction tax classifications assessed on the 2013 for 2014 assessment roll The attached Schedule B details the tax rates
for all New Construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2014 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid-June with due dates of July 23rd August 20th and September 17th 2014 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid-July with due dates of August 20th September 17th and October 22nd 2014 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15th or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
Financial Implications
Xi-S
The approval of this report and By-law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2014 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2014 final billing
Other Implications
NA
Strategic Plan
This report achieves the Strategic Plan priority of Corporate Excellence through the establishment of long-term funding that will provide continued financial stability
Conclusion
This tax levy By-law supports the 2014 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-law 32-2014 Ontario Regulation 214 and Section 25712(5) of the Education Act The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bill calculations and tax adjustments pertaining to the 2014 tax year
Respectfully Submitted
Martin Finnegan Manager Taxation
( and Assessment
Roman Parzei
Director Revenue and Risk Management
CCSO
Appendices PatelWDf
Schedule A amp B amp C
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
idi-3
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April 2013 Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $364000 approximately $50 on the city portion of the tax bill will be allocated to this reserve for 2014 taxation The specific amount for each property tax account will be displayed on every individual tax bill at 2014 Final Tax billing
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core defined on Schedule C The total 2014 requirement is $377685 which is unchanged from the levy requirement of 2013 The 2014 tax rate will be 0270878
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2014 taxation the province has reduced the target maximum rate to 122 from the 2013 level target level of 126 Where a municipalitys BET rate is already below 122 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial propertyclass in the 2014 taxation year is 1107083 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1107083 However in the industrial property class the Citys 2014 BET rate (1361148) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 122
In order to qualifyfor the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property
L-l
bull For additions or renovations to existing properties the new construction must increase the current value assessment (CVA) of the property by a minimum of 50
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 122 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any New Construction tax classifications assessed on the 2013 for 2014 assessment roll The attached Schedule B details the tax rates
for all New Construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2014 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid-June with due dates of July 23rd August 20th and September 17th 2014 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid-July with due dates of August 20th September 17th and October 22nd 2014 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15th or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
Financial Implications
Xi-S
The approval of this report and By-law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2014 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2014 final billing
Other Implications
NA
Strategic Plan
This report achieves the Strategic Plan priority of Corporate Excellence through the establishment of long-term funding that will provide continued financial stability
Conclusion
This tax levy By-law supports the 2014 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-law 32-2014 Ontario Regulation 214 and Section 25712(5) of the Education Act The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bill calculations and tax adjustments pertaining to the 2014 tax year
Respectfully Submitted
Martin Finnegan Manager Taxation
( and Assessment
Roman Parzei
Director Revenue and Risk Management
CCSO
Appendices PatelWDf
Schedule A amp B amp C
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
L-l
bull For additions or renovations to existing properties the new construction must increase the current value assessment (CVA) of the property by a minimum of 50
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 122 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any New Construction tax classifications assessed on the 2013 for 2014 assessment roll The attached Schedule B details the tax rates
for all New Construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2014 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid-June with due dates of July 23rd August 20th and September 17th 2014 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid-July with due dates of August 20th September 17th and October 22nd 2014 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15th or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
Financial Implications
Xi-S
The approval of this report and By-law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2014 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2014 final billing
Other Implications
NA
Strategic Plan
This report achieves the Strategic Plan priority of Corporate Excellence through the establishment of long-term funding that will provide continued financial stability
Conclusion
This tax levy By-law supports the 2014 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-law 32-2014 Ontario Regulation 214 and Section 25712(5) of the Education Act The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bill calculations and tax adjustments pertaining to the 2014 tax year
Respectfully Submitted
Martin Finnegan Manager Taxation
( and Assessment
Roman Parzei
Director Revenue and Risk Management
CCSO
Appendices PatelWDf
Schedule A amp B amp C
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
Xi-S
The approval of this report and By-law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2014 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2014 final billing
Other Implications
NA
Strategic Plan
This report achieves the Strategic Plan priority of Corporate Excellence through the establishment of long-term funding that will provide continued financial stability
Conclusion
This tax levy By-law supports the 2014 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-law 32-2014 Ontario Regulation 214 and Section 25712(5) of the Education Act The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bill calculations and tax adjustments pertaining to the 2014 tax year
Respectfully Submitted
Martin Finnegan Manager Taxation
( and Assessment
Roman Parzei
Director Revenue and Risk Management
CCSO
Appendices PatelWDf
Schedule A amp B amp C
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
Schedule A
Corporation of the City of Brampton 2014 Tax Rates and Levy
($000s)
Tax Class Description Tax Class CVA Lower Tier
Tax Rate
Upper Tier
Tax Rate
Education
Tax Rate
Total Tax
Rate
City of Brampton
Region of Peel
Education Total
Residential amp Farm RT 52755397559 0492340 0430992 0203000 1126332 259736 227372 107093 594201
Residential Taxable (full rate shared PIL) RH 0 0492340 0430992 0203000 1126332 - - - -
Res Farmland Awaiting Dev Ph I R1 5509550 0147702 0129298 0060900 0337900 8 7 3 19
Res Farmland Awaiting Dev Ph II R4 0 0492340 0430992 0203000 1126332 - - - -
Multi-Residential MT 1312624820 0839439 0734842 0203000 1777281 11019 9646 2665 23329
New Multi-Residential NT 0 0839439 0734842 0203000 1777281 - - - -
MR Farmland Awaiting Dev Ph I M1 0 0147702 0129298 0060900 0337900 - - - -
MR Farmland Awaiting Dev Ph II M4 0 0839439 0734842 0203000 1777281 - - - -
Commercial Taxable Full Rate CT 6027684946 0638614 0559040 1107083 2304737 38494 33697 66731 138922
Office Building New Construction Full YT 14724570 0638614 0559040 1107083 2304737 94 82 163 339
Office Building New Construction Excess Land YU 2557440 0447030 0391328 0774958 1613316 11 10 20 41
Shopping Centre New Construction Full ZT 45370100 0638614 0559040 1107083 2304737 290 254 502 1046
Shopping Centre New Construction Excess Land ZU 3885115 0447030 0391328 0774958 1613316 17 15 30 63
Commercial Taxable (full rate shared PIL) CH 14771500 0638614 0559040 1107083 2304737 94 83 164 340
Commercial Taxable - (no school taxes) CM 0 0638614 0559040 0000000 1197654 - - - -
CFarmland Awaiting Dev Ph I C1 0 0147702 0129298 0060900 0337900 - - - -
CFarmland Awaiting Dev Ph II C4 0 0638614 0559040 1107083 2304737 - - - -
Commercial Excess Land CU 116930855 0447030 0391328 0774958 1613316 523 458 906 1886
Commercial Taxable (vacant land shared PIL) CJ 0 0447030 0391328 0774958 1613316 - - - -
1 Office Building DT 304286708 0638614 0559040 1107083 2304737 1943 1701 3369 7013
Office Building Taxable (full rate shared PIL) DH 0 0638614 0559040 1107083 2304737 - - - -
Office Building Excess Land DU 992735 0447030 0391328 0774958 1613316 4 4 8 16
Shopping Centres ST 2008763736 0638614 0559040 1107083 2304737 12828 11230 22239 46297
Shopping Centres Excess Land SU 5264277 0447030 0391328 0774958 1613316 24 21 41 85
Parking Lot GT 24279804 0638614 0559040 1107083 2304737 155 136 269 560
Commercial Vacant Land CX 295239477 0447030 0391328 0774958 1613316 1320 1155 2288 4763
Commercial New Construction Full XT 607041128 0638614 0559040 1107083 2304737 3877 3394 6720 13991
Commercial New Construction Excess Land xu 38576859 0447030 0391328 0774958 1613316 172 151 299 622
Industrial Taxable Full Rate IT 1617022092 0723740 0633558 1361148 2718446 11703 10245 22010 43958
Industrial New Construction Full JT 1815400 0723740 0633558 1220000 2577298 13 12 22 47
Industrial New Construction Vacant Land JX 426000 0506618 0443491 0854000 1804109 2 2 4 8
Industrial Taxable (full rate shared PIL) IH 17403500 0723740 0633558 1361148 2718446 126 110 237 473
I Farmland Awaiting Dev Ph I 11 26437500 0147702 0129298 0060900 0337900 39 34 16 89
I Farmland Awaiting Dev Ph II 14 0 0723740 0633558 1361148 2718446 - - - -
Industrial Excess Land IU 37597416 0506618 0443491 0952804 1902913 190 167 358 715
Industrial Vacant Land IX 171685129 0506618 0443491 0952804 1902913 870 761 1636 3267
Industrial Vacant land Shared PIL IJ 4516350 0506618 0443491 0952804 1902913 23 20 43 86
Industrial Excess Land Shared PIL IK 3686000 0506618 0443491 0952804 1902913 19 16 35 70
Large Industrial Taxable LT 828710340 0723740 0633558 1361148 2718446 5998 5250 11280 22528
Large Industrial Excess Land LU 31415240 0506618 0443491 0952804 1902913 159 139 299 598
Pipelines PT 121189000 0454873 0398194 1371131 2224198 551 483 1662 2695
Farmland FT 183155288 0123085 0107748 0050750 0281633 225 197 93 516
Managed Forests TT 1794609 0123085 0107748 0050750 0281633 2 2 1 5
TOTAL 66630755043 350530 306853 251206 908589
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
Schedule Bdeg
The Corporation of the City of Brampton 2014 New Construction Final Tax Rates
Tax Lower Tier Upper Tier Education Total Tax Tax Class Description
Class Tax Rate Tax Rate Tax Rate Rate
Industrial New Construction Shared (PIL for Ed) JH 0723740 0633558 1220000 2577298
Industrial New Construction - Water Intake System (PIL for Ed) Jl 0723740 0633558 1220000 2577298
Industrial New Construction Vacant Land (PIL for Ed) JJ 0506618 0443491 0854000 1804109
Industrial New Construction Excess Land (PIL for Ed) JK 0506618 0443491 0854000 1804109
Industrial New Construction - Non-Generating Station (PIL for Ed) JN 0723740 0633558 1220000 2577298
Industrial New Construction - Generating Station (PILfor Ed) JS 0723740 0633558 1220000 2577298
Industrial New Construction JT 0723740 0633558 1220000 2577298
Industrial New Construction Excess Land JU 0506618 0443491 0854000 1804109
Industrial New Construction Vacant Land JX 0506618 0443491 0854000 1804109
Large Industrial New Construction Shared (PILfor Ed) KH 0723740 0633558 1220000 2577298
Large Industrial New Construction - Water Intake System (PILfor Ed) Kl 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land (PIL for Ed) KK 0506618 0443491 0854000 1804109
Large Industrial New Construction - Non-Generating Station (PILfor Ed) KN 0723740 0633558 1220000 2577298
Large Industrial New Construction - Generating Station (PILfor Ed) KS 0723740 0633558 1220000 2577298
Large Industrial New Construction KT 0723740 0633558 1220000 2577298
Large Industrial New Construction Excess Land KU 0506618 0443491 0854000 1804109
Large Industrial New Construction Vacant Land KX 0506618 0443491 0854000 1804109
Commercial New Construction - Lower Tier and Education Only XC 0638614 1107083 1745697
Commercial New Construction - Education Only XD 1107083 1107083 _lCommercial New Construction Shared (PIL for Ed) XH 0638614 0559040 1107083 2304737
Commercial New Construction Vacant Land (PIL for Ed) XJ 0447030 0391328 0774958 1613316
Commercial New Construction Excess Land (PIL for Ed) XK 0447030 0391328 0774958 1613316
Commercial New Construction - Upper Tier and Education Only XL 0559040 1107083 1666123
Commercial New Construction XT 0638614 0559040 1107083 2304737
Commercial New Construction Excess Land XU 0447030 0391328 0774958 1613316
Commercial New Construction Vacant Land XX 0447030 0391328 0774958 1613316
Office Building New Construction - Lower Tier and Education Only YC 0638614 1107083 1745697
Office BuildingNew Construction - Education Only YD 1107083 1107083
Office BuildingNew Construction Shared (PILfor Ed) YH 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land (PILfor Ed) YK 0447030 0391328 0774958 1613316
Office Building New Construction - Upper Tier and Education Only YL 0559040 1107083 1666123
Office Building New Construction YT 0638614 0559040 1107083 2304737
Office Building New Construction Excess Land YU 0447030 0391328 0774958 1613316
Shopping Centre NewConstruction- LowerTier and Education Only ZC 0638614 1107083 1745697
Shopping Centre New Construction - Education Only ZD 1107083 1107083
Shopping Centre New Construction Shared (PILfor Ed) ZH 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land (PILfor Ed) ZK 0447030 0391328 0774958 1613316
Shopping Centre New Construction - Upper Tier and Education Only ZL 0559040 1107083 1666123
Shopping Centre New Construction ZT 0638614 0559040 1107083 2304737
Shopping Centre New Construction Excess Land ZU 0447030 0391328 0774958 1613316
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
141-3
SCHEDULEC
BRAMPTON DOWNTOWN DEVELOPMENT
CORPORATION AREA BOUNDARY (Downtown Core)
0 60 120 180 240 300 360 420 480 540 600
MetersFLOUEIl CITY
Produced by GIS ServicesBRAMPTONCA
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
-deg
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Lawto Provide for the Levy and Collection of Realty Taxes for the Year 2014
WHEREAS section 3 of the Assessment Act RS01990 c A31 as
amended provides that all real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RS01990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuantto the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
ANDWHEREAS the Regional Municipality of Peel has adopted estimates of all sums required byThe Regional Municipality of Peel during the year 2014 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
ANDWHEREAS the tax rates for school purposes are prescribed by Ontario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-lawestablishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2014 taxation year
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
pound1-10 Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-law established the relative amount of taxation to be borne by each property class
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2014 the tax rates shown on Schedule A and Schedule B to this By-law shall be levied upon the whole of the assessment in each property class shown on Schedule A and Schedule B to this By-law
Any amounts levied by the interim levy for 2014 shall be deducted from the amounts levied by this By-law
3 (1a) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-law and the taxes levied shall be collected in three (3) instalments (due July 23rd August 20th and September 17th 2014 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(1b) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-law and the taxes levied shall be collected in three (3) instalments (due August 20th September 17th and October 22nd respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject to an agreement for monthly payments under the City of Brampton Pre-Authorized Tax Payment Program shall be due and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1st or the 15th or the next subsequent business day in the event of a weekend or a statutory holiday during the months of
July 2014 August 2014 September 2014 October 2014
November 2014
December 2014
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
fcl-1 Page 3 to By-law
(3) For the year 2014 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0270878 shall be levied against the ratable property in the downtown core as defined on Schedule C that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2014 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
4 There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 tt ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 ) for the non-payment of taxes due and unpaid on the first day of each calendar month
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk
Page 4 to By-law
6 The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule Iand Schedule II banks pursuant to the BankAct
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutionsreceipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-law is found by a court of competent jurisdiction to be invalid it is the intentof Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-law continue in force and effect
ENACTED and PASSED this 7th day of May 2014
Susan Fennell Mayor
Approved as to content
Treasurer Peter Fay City Clerk