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O. Reg. 703/98: TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR RESTRUCTURED MUNICIPALITIES

under Municipal Act, 2001, S.O. 2001, c. 25

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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

Note: This Regulation was revoked on February 10, 2010. See: O. Reg. 18/10, ss. 1, 2.

Last amendment: O. Reg. 18/10.

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.