TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR RESTRUCTURED MUNICIPALITIES

Municipal Act, 2001
Loi de 2001 sur les municipalités

ONTARIO REGULATION 703/98

formerly under Municipal Act

TAX MATTERS — TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR RESTRUCTURED MUNICIPALITIES

Historical version for the period June 26, 2006 to February 9, 2010.

Last amendment: O. Reg. 342/06.

This Regulation is made in English only.

1. (1) The transition ratios and average transition ratios set out in Table 1 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in the Table 1. O. Reg. 703/98, s. 1 (1); O. Reg. 381/99, s. 1 (1).

(2) If no transition ratio is set out in Table 1 for a property class for a municipality, the upper limit of the allowable range for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 703/98, s. 1 (2).

(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 1 apply with respect to the part of 1998 beginning on the date of restructuring set out in Table 1 and with respect to 1999. O. Reg. 703/98, s. 1 (3); O. Reg. 381/99, s. 1 (2).

1.1 (1) The transition ratios and average transition ratios set out in Table 2 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in Table 2. O. Reg. 381/99, s. 2.

(2) If no transition ratio is set out in Table 2 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O Reg. 381/99, s. 2.

(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 2 apply with respect to 1999. O. Reg. 381/99, s. 2.

1.2 (1) The transition ratios set out in Table 3 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in Table 3. O. Reg. 285/00, s. 1.

(2) If no transition ratio is set out in Table 3 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 285/00, s. 1.

(3) The transition ratios for a restructured municipality set out in Table 3 apply with respect to 2000. O. Reg. 285/00, s. 1.

1.3 (1) The transition ratios and average transition ratios set out in Table 4 are prescribed, under subsection 363 (7.1) of the Act, for the restructured municipalities set out in Table 4. O. Reg. 131/02, s. 1.

(2) If no transition ratio is set out in Table 4 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 131/02, s. 1.

(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 4 apply with respect to 2001. O. Reg. 131/02, s. 1.

1.4 The transition ratio for the pipe line property class for the Municipality of Greenstone is 0.7 for 2003. O. Reg. 421/02, s. 1.

2. (1) The transition ratios set out in Table 5 are prescribed under subsection 308 (10) of the Act for the restructured municipalities set out in Table 5. O. Reg. 366/03, s. 1.

(2) If no transition ratio is set out in Table 5 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 366/03, s. 1.

(3) The transition ratios for a restructured municipality set out in Table 5 apply with respect to 2003. O. Reg. 366/03, s. 1.

3. The following transition ratios are prescribed for 2004 for the restructured City of Temiskaming Shores for the purposes of subsections 308 (10) of the Act:

1. 2.1807 for the multi-residential property class.

2. 1.4977 for the commercial property class.

3. 1.9136 for the industrial property class.

4. 0.6271 for the pipe line property class.

5. The upper limit of the allowable range of tax ratios prescribed for the property class if the property class is not listed in paragraph 1, 2, 3, 4 or 5. O. Reg. 187/04, s. 1.

4. The following transition ratios are prescribed for 2006 for the restructured Town of Latchford for the purposes of subsection 308 (10) of the Act:

1. For the commercial property class, 1.314305.

2. For the pipe line property class, 0.600000. O. Reg. 342/06, s. 1.

TABLE 1
TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 1998

Restructured municipality (date of restructuring)	Transition ratios									Average transition ratios
	Multi-residential property class	Commer-cial property class	Industrial property class	Pipe line property class	New multi-residential property class	Office building property class	Shopping centre property class	Parking lots and vacant land property class	Large industrial property class	Commer-cial property classes	Industrial property classes
Central Manitoulin, Township of (May 1, 1998)	1.1139	1.0308	1.2021
Magnetawan, Township of (July 1, 1998)	2.0865	1.1515	0.4011
Red Lake, Town of (July 1, 1998)	2.8486	1.7332	2.4724						2.9580		2.8656
Sables-Spanish Rivers, Township of (July 1, 1998)	1.7685	1.3370	1.6867
South Algonquin, Township of (June 1, 1998)		2.2350	4.7965

O. Reg. 703/98, Table 1.

TABLE 2
TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 1999

Restructured Municipality	Transition Ratios					Average Transition Ratios
	Multi-residential property class	Commercial property class	Industrial Property Class	Pipeline property class	Large industrial property class	Average industrial property class
West Nipissing, T	2.262331	1.913681	2.212799	2.910692	10.198579	7.887231
French River, M	1.841840	2.511595	3.226289
Killarney, M		2.318126	6.071767
St. Charles, M	2.405356	1.283505	13.280266	3.941290
Markstay-Warren, M	1.865818	1.621040	1.097128	5.109040
Huron Shores, M	0.777361	0.854529	1.240874	0.602690
Neebing, M		1.522658		7.984795
Lake of the Woods, Tp		2.333294

O. Reg. 381/99, s. 4.

TABLE 3
TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 2000

Restructured Municipality	Transition Ratios
	Multi-residential property class	Commercial property class	Industrial property class	Pipeline property class	Office building property class	Shopping centre property class	Parking lots and vacant land property class	Large industrial property class
Whitestone		1.075160	1.159812
McDougall		1.317134	3.085796
Cochrane	1.808490	1.432348	1.199019	0.740212
Magnetawan	2.086374	1.150588	1.099934
Kenora	1.717273	1.992814	3.472726	1.271225	2.408206	2.831195	1.648481	4.516950
Belleville	2.714467	1.849137	3.684692	1.105339

O. Reg. 285/00, s. 2.

TABLE 4
TRANSITION RATIOS FOR 2001 FOR RESTRUCTURED MUNICIPALITIES

Municipality	Transition ratios									Average transition ratios
	Multi-residential property class	Commer-cial property class	Industrial property class	Pipe line property class	New multi-residential property class	Office building property class	Shopping centre property class	Parking lots and vacant land property class	Large industrial property class	Commer-cial property class	Industrial property class
Blind River T	1.1084	1.0705	1.1534	0.6743
Greenstone M	2.0996	1.3376	2.2335	0.8554
Haldimand T	2.3274	1.6929	2.9945	1.4894
Hamilton C	2.9990	2.4256	3.8354	1.4098	1.2500			2.4256	4.5624	2.4256	4.3128
Kawartha Lakes C	1.9949	1.1689	1.7494	1.4953
Norfolk T	2.3274	1.6929	2.9945	1.4894
Ottawa C	2.1780	1.9288	2.2439	1.1326	1.0000	2.3309	1.6044	1.2639	1.9269	1.9712	2.0925
Powassan M	2.1269	1.2240	1.3484	0.9996					1.7185		1.4001
Sioux Narrows Nestor Falls Tp		1.1845	1.1852
Sudbury, Greater City of	1.9570	1.6614	2.4500	1.2853					2.7560		2.6367

O. Reg. 131/02, s. 2.

TABLE 5
TRANSITION RATIOS FOR 2003 FOR RESTRUCTURED MUNICIPALITIES

Restructured Municipality	Transition Ratios
	Multi-residential property class	Commercial property class	Industrial property class	Pipeline property class
Charlton and Dack, Municipality of		1.286070	1.673627	0.936304

O. Reg. 366/03, s. 2.