O. Reg. 287/00: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

 

ONTARIO REGULATION 287/00

made under the

Education Act

Made: May 15, 2000
Filed: May 16, 2000

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

Note: Since the end of 1998, Ontario Regulation 400/98 has been amended by Ontario Regulations 79/99, 307/99, 308/99, 395/99, 421/99, 496/99 and 598/99.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. (1) Section 3 of Ontario Regulation 400/98 is amended by adding the following subsections:

(2.3) Subject to subsection (2.4), the tax rates set out in Table 2 or 3, as the case may be, are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2000 for the territories set out in Table 2 or 3 for the property classes, prescribed under the Assessment Act, set out in Table 2 or 3.

(2.4) The tax rates set out in Table 6 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2000 for the territories set out in Table 6 for the property classes, prescribed under the Assessment Act, set out in Table 6, instead of the tax rates for the territories in Table 2.

(2) Subsection 3 (3) of the Regulation is amended by striking out “and (2.2)” in the portion before paragraph 1 and substituting “(2.2), (2.3) and (2.4)”.

2. The Regulation is amended by adding the following sections:

Tax Rates for 2000 for Business Properties in Municipalities

7. (1) This section applies with respect to business property as defined in section 257.5 of the Act, other than property described in clause (c) of that definition and property in the pipeline property class, so long as the business property is within a municipality or is deemed under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality.

(2) The prescribed tax rate for school purposes in a municipality for 2000 for the purposes of section 257.7 of the Act shall be equal to,

(a) the tax rate for school purposes prescribed for 1999 in section 4 or Table 4 for the municipality, in cases other than the case described in clause (b); or

(b) 98 per cent of the tax rate described in clause (a), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality in 2000 and did not apply in 1999.

(3) If the weighted average tax rate for 1999 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) shall be reduced for 2000 by an amount equal to one–sixth of the difference between the tax rate established for 1999 and 3.3 per cent.

(4) For the purposes of subsection (3), if a by–law under section 368.2 of the Municipal Act applies to property in the commercial property class in the municipality for 2000, the reduction in the tax rate shall be determined as follows:

1. Determine the 2000 tax rates set for occupied property in the commercial property class in the by–law under section 368.2 of that Act.

2. Determine the portion of the 2000 assessment subject to the same tax rate as follows:

i. If a reduction under section 368.1 of that Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by–law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.

ii. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by–law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned.

3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each portion of the commercial property class subject to that tax rate.

4. Total the amount of the tax determined under paragraph 3 for the commercial property class.

5. Total the amount of the assessment under paragraph 2 for the commercial property class.

6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.

7. Subtract 0.033000 from the quotient determined under paragraph 6.

8. Divide the difference by 6.

9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.

10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).

11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.

12. Multiply the 1999 tax rate for school purposes levied by the municipality for each portion of the assessment in the commercial property class by the quotient determined under paragraph 11.

(5) For the purposes of subsection (3), if the commercial classes in a municipality comprise the commercial property class and another property class, the reduction in the tax rate shall be determined as follows:

1. Determine the tax rate set by the municipality in 1999 in each of the commercial classes.

2. Determine the 2000 assessment for each of the commercial classes as follows:

i. If a reduction under section 368.1 of the Municipal Act applies, determine the assessment of all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.

ii. Otherwise, determine the assessment for all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned.

3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each of the commercial classes.

4. Total the amount of the tax determined under paragraph 3 for all of the commercial classes.

5. Total the amount of the assessment under paragraph 2 for all of the commercial classes.

6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.

7. Subtract 0.033000 from the quotient determined under paragraph 6.

8. Divide the difference by 6.

9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.

10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).

11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.

12. Multiply the 1999 tax rate for school purposes levied by the municipality for each of the commercial classes by the quotient determined under paragraph 11.

(6) Subsections (4) and (5) also apply, with necessary modifications, with respect to property in the industrial property class or in one of the industrial property classes.

(7) The definitions set out in subsection 257.12.2 (9) of the Act apply for the purposes of this section.

(8) In this section,

“2000 assessment roll or rolls” means the 1999 assessment roll or rolls for taxation in 2000.

8. Despite section 7, the tax rates for school purposes for 2000 for the municipalities and property classes set out in Table 7 are as set out in Table 7.

3. The Regulation is amended by adding the following Tables:

TABLE 6

TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED
UNORGANIZED TERRITORY FOR 2000

 

Territory	Tax Rate — expressed as a fraction of assessed value
	Commercial Property Class	Industrial Property Class	Pipeline Property Class
Timiskaming D
Kirkland Lake Locality Education	0.025707	0.043569	0.020697
Timiskaming Locality Education	0.028122	0.035457	0.020063
Thunder Bay D
Lakehead Locality Education	0.019668	0.038197	0.032870
Rainy River D
Atikokan Locality Education	0.022309	0.033499	0.098442
Kenora D
Red Lake Locality Education	0.012638	0.034726	0.023720

 

TABLE 7

TAX RATES FOR BUSINESS PROPERTY CLASSES IN SPECIFIED MUNICIPALITIES FOR 2000

2000 Restructurings — Education Tax Rates
Municipality	Commercial	Office	Shopping Centre	Parking Lot	Industrial	Large Industrial	Pipelines
Belleville	0.02438319				0.03746729		0.01770400
Whitestone	0.00929744				0.01044030
McDougall	0.00988071				0.02227882
Cochrane	0.02171871				0.01885320		0.01145781
Magnetawan	0.00523436				0.00532864
Kenora	0.01905450	0.02302631	0.02707077	0.01576212	0.02893659	0.03763762	0.01574772

 

 

Ernie Eves

Minister of Finance

Dated on May 15, 2000.