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O. Reg. 363/00: PART XXII.2 - CAPPING OF TAXES FOR CERTAIN PROPERTY CLASSES FOR 1998, 1999 AND 2000 - 10/5/5 PER CENT CAP
filed June 21, 2000 under Municipal Act, R.S.O. 1990, c. M.45
Skip to contentONTARIO REGULATION 363/00
made under the
Municipal Act
Made: June 21, 2000
Filed: June 21, 2000
Amending O. Reg. 7/99
(Part XXII.2 — Capping of Taxes for Certain Property Classes for 1998, 1999 and 2000 — 10/5/5 per cent cap)
1. Ontario Regulation 7/99 is amended by adding the following Parts:
PART I.2
ADJUSTMENTS TO “UNCAPPED 1998 TAXES”
FOR 2000 IN SUBSECTION 447.51 (5) OF THE ACT
School Taxes
3.3 (1) This section provides for the adjustments in respect of reductions in taxes for school purposes for a property for 2000 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act in municipalities other than lower–tier municipalities.
(2) The uncapped 1998 taxes for a property in one of the commercial classes in a municipality shall be increased by an amount determined in accordance with the following:
where,
“Education tax cut (class)” means the amount determined under subsection 6.4 (1) for the commercial classes in the municipality;
“Uncapped 2000 taxes (class)” means the total of the taxes for municipal and school purposes that would have been imposed in 2000, but for the application of Part XXII.2 of the Act for all property in the commercial classes in the municipality without any adjustment in respect of reductions in taxes for school purposes provided under Part II, II.1 or II.2 or changes in taxes for municipal purposes provided under Part IV, IV.1 or IV.2;
“Uncapped 2000 taxes (property)” means, with respect to a property, the taxes for municipal and school purposes that would have been imposed in 2000, but for the application of Part XXII.2 of the Act, for the property without any adjustment in respect of reductions in taxes for school purposes provided under Part II, II.1 or II.2 or changes in taxes for municipal purposes provided under Part IV, IV.1 or IV.2.
(3) Subsection (2) also applies, with necessary modifications, with respect to a property in one of the industrial classes.
(4) The uncapped 1998 taxes for property in the multi–residential property class in the municipality shall be increased by the amount obtained by multiplying 0.00046 by the assessment for the property as set out on the 1999 assessment roll or rolls for taxation in 2000, revised as of the date specified by the upper–tier or single tier municipality under subsection 31 (6) for 2000.
Municipal Taxes
3.4 (1) This section provides for the adjustments in respect of changes in taxes for municipal purposes for a property in 2000 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act.
(2) The uncapped 1998 taxes for a property, as adjusted in respect of reductions in taxes for school purposes, shall be further adjusted by multiplying the taxes by a fraction determined in accordance with the following:
where,
“Municipal adjustment fraction” means the fraction determined under subsection 16.4 (3).
. . . . .
PART II.2
SCHOOL TAX REDUCTION FOR 2000 UNDER
DIVISION B OF PART XXII.2 OF THE ACT
6.3 This Part provides for the adjustments to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 2000 in municipalities other than lower–tier municipalities.
6.4 (1) The 1997–level taxes for a property in one of the commercial classes shall be reduced by an amount determined as follows:
1. If the commercial classes in a municipality comprise only the commercial property class, determine the education tax cut (class) in accordance with subsection (2) or (3), as the case may be.
2. If the commercial classes in a municipality comprise the commercial property class and another property class, determine the education tax cut (class) in accordance with subsection (4).
3. Divide the education tax cut (class), determined under paragraph 1 or 2, as the case may be, by the 1997–level taxes with phase–in (class), as defined in subsection 5 (1).
4. Multiply that quotient by the 1997–level taxes with phase–in (property), as defined in subsection 5 (1).
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(2) Subject to subsections (3) and (4), if the commercial classes in a municipality comprise only the commercial property class, the education tax cut (class) shall be determined as follows:
1. Determine the 2000 tax rate for the commercial property class under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 tax rate for the commercial property class under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 from the tax rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the Act applies, determine the assessment of all property in the commercial property class in the municipality, as set out on the 2000 assessment roll or rolls, as revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. Otherwise, determine the assessment for all property in the commercial property class in the municipality, as set out on the 2000 assessment roll or rolls, as revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment.
6. Add the amount for the commercial classes for the municipality set out in Table 1.
(3) If a by–law under section 368.2 of the Act applies to property in the commercial property class in a municipality for 2000, the education tax cut (class) for the commercial property class shall be determined as follows:
1. Determine the 2000 tax rate under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 tax rate under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 from the rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by–law made under section 368.2 of the Act in the municipality, as set out on the 2000 assessment roll or rolls, as revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by–law made under section 368.2 of the Act in the municipality, as set out on the 2000 assessment roll or rolls, as revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment subject to each tax rate set out in the by–law made under section 368.2 of the Act.
6. Add the amount for the commercial classes for the municipality set out in Table 1.
(4) If the commercial classes in a municipality comprise the commercial property class and another property class, the education tax cut (class) for each of the commercial classes shall be determined as follows:
1. Determine the 2000 education tax rate for each of the commercial classes under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 education tax rate for each of the commercial classes under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 for each of the commercial classes from the tax rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the 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 revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. 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 revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment for each of the commercial classes.
6. Add the amount set out in Table 1 as distributed by the municipality for 1998 to each of the commercial classes.
(5) Subsections (1) to (4) also apply, with necessary modifications, with respect to property in one of the industrial classes.
(6) The 1997–level taxes for a property in the multi–residential property class shall be reduced by an amount obtained by multiplying 0.00046 by the assessment for the property, as set out on the 2000 assessment roll or rolls, as revised.
(7) In this section,
“2000 assessment roll or rolls, as revised” means the 1999 assessment roll or rolls for taxation in 2000, revised as of the date specified by the upper–tier or single tier municipality under subsection 31 (6) for 2000.
. . . . .
PART III.2
SCHOOL TAX REDUCTION FOR 2000 UNDER
DIVISION C OF PART XXII.2 OF THE ACT
9.2 This Part provides for the adjustments to be made under paragraph 4 of subsection 447.59 (1) of the Act in respect of reductions in taxes for school purposes for 2000 in municipalities other than lower–tier municipalities.
9.3 (1) The 1997–level taxes for a property in one of the commercial classes shall be reduced by the amount determined as follows:
1. If the commercial classes in a municipality comprise only the commercial property class, determine the education tax cut (class) in accordance with subsection (2) or (3), as the case may be.
2. If the commercial classes in a municipality comprise the commercial property class and another property class, determine the education tax cut (class) in accordance with subsection (4).
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3. Divide the education tax cut (class), determined under paragraph 1 or 2, as the case may be, by the 1997–level taxes with phase–in (class), as defined in subsection 5 (1).
4. Multiply that quotient by the 1997–level taxes with phase–in (property), as defined in subsection 5 (1).
(2) Subject to subsections (3) and (4), if the commercial classes in a municipality comprise only the commercial property class, the education tax cut (class) shall be determined as follows:
1. Determine the 2000 tax rate for the commercial property class under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 tax rate for the commercial property class under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 from the tax rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the Act applies, determine the assessment of all property in the commercial property class in the municipality, as set out on the 2000 assessment roll or rolls, as revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. Otherwise, determine the assessment for all property in the commercial property class in the municipality, as set out on the 2000 assessment roll or rolls, as revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment.
6. Add the amount for the commercial classes for the municipality set out in Table 1.
(3) If a by–law under section 368.2 of the Act applies to property in the commercial property class in a municipality for 2000, the education tax cut (class) for the commercial property class shall be determined as follows:
1. Determine the 2000 tax rate under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 tax rate under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 from the rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by–law made under section 368.2 of the Act in the municipality, as set out on the 2000 assessment roll or rolls, as revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by–law made under section 368.2 of the Act in the municipality, as set out on the 2000 assessment roll or rolls, as revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment subject to each tax rate set out in the by–law made under section 368.2 of the Act.
6. Add the amount for the commercial classes for the municipality set out in Table 1.
(4) If the commercial classes in a municipality comprise the commercial property class and another property class, the education tax cut (class) for each of the commercial classes shall be determined as follows:
1. Determine the 2000 education tax rate for each of the commercial classes under section 7 of Ontario Regulation 400/98.
2. Determine the 1998 education tax rate for each of the commercial classes under subsection 4 (1) of Ontario Regulation 400/98 or Table 9, as the case may be.
3. Subtract the tax rate determined under paragraph 1 for each of the commercial classes from the tax rate determined under paragraph 2.
4. Determine the 2000 assessment as follows:
A. If a reduction under section 368.1 of the 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 revised, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of the Act applies multiplied by that percentage reduction.
B. 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 revised.
5. Multiply the tax rate determined under paragraph 3 by the 2000 assessment for each of the commercial classes.
6. Add the amount set out in Table 1 as distributed by the municipality for 1998 to each of the commercial classes.
(5) Subsections (1) to (4) also apply, with necessary modifications, with respect to property in one of the industrial classes.
(6) The 1997–level taxes for a property in the multi–residential property class shall be reduced by an amount obtained by multiplying 0.00046 by the assessment for the property, as set out on the 2000 assessment roll or rolls, as revised.
(7) In this section,
“2000 assessment roll or rolls, as revised” means the 1999 assessment roll or rolls for taxation in 2000, revised as of the date specified by the upper–tier or single tier municipality under subsection 31 (6) for 2000.
. . . . .
PART IV.2
MUNICIPAL TAX ADJUSTMENT FOR 2000 UNDER
DIVISION B OF PART XXII.2 OF THE ACT
16.3 (1) This Part provides for adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act in respect of changes in taxes for municipal purposes for 2000.
(2) For the purposes of this Part, the tax rate for property with respect to which a by–law under section 368.2 of the Act applies is the tax rate that would have applied if section 368.2 of the Act did not apply.
16.4 (1) The 1997–level taxes for a property shall be increased by the adjustment determined under subsection (2) if that adjustment is positive and shall be decreased by the adjustment determined under subsection (2) if that adjustment is negative.
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(2) Determine the adjustment referred to in subsection (1) by multiplying the 2000 adjustment fraction determined under subsection (3) by the 1997–level taxes for municipal and school purposes for the property determined under paragraph 2 of subsection 447.47 (1) of the Act, as adjusted under paragraph 3 of that subsection, excluding 1997–level taxes for municipal and school purposes on land that, in 1997, 1998 or 1999, was in territory without municipal organization.
(3) Subject to subsection (5), determine the 2000 municipal adjustment fraction using the formula D ) (D C) ) C where,
(a) D is the fraction determined under subsection (4); and
(b) C is the 1999 municipal adjustment fraction determined under subsection 16.2 (3).
(4) Determine D by using the formula,
where,
(a) the 2000 total rate for a property class and a local municipality is the sum of the 1999 tax rate for school purposes and of each 2000 tax rate for municipal purposes on property in the property class in the local municipality other than those tax rates for the purpose of a special local municipality levy or a special upper–tier levy that applies to less than 50 per cent of the total assessment of property in the property class in the local municipality taxable for municipal purposes;
(b) the 1999 total rate for a property class and a local municipality is the sum of the 1999 tax rate for school purposes and rates specified under clause 16.2 (5) (a);
(c) the 1999 tax rate for school purposes is,
(i) for the multi–residential class, 0.00414, and
(ii) otherwise, the tax rate for school purposes set out in subsection 4 (2) of Ontario Regulation 400/98 or Table 4 and any further reduction specified under that section, except subsection 4 (3).
(5) This Part does not apply with respect to a municipality if a restructuring order that came into effect on or after January 1, 2000 was made under the Act with respect to the municipality.
. . . . .
PART V.2
MUNICIPAL TAX ADJUSTMENTS FOR 2000
UNDER DIVISION C OF PART XXII.2 OF THE ACT
18.2 (1) This Part provides for adjustments to be made under paragraph 5 of subsection 447.59 (1) of the Act in respect of changes in taxes for municipal purposes for 2000.
(2) Section 16.4 applies, with necessary modifications, with respect to adjustments to which this Part applies except that,
(a) the 1997–level taxes for municipal and school purposes referred to in subsection 16.4 (2) shall be calculated as though Division B of Part XXII.2 of the Act applied; and
(b) no adjustment shall be made under paragraph 3 of subsection 447.47 (1) of the Act in respect of a 1998 tax decrease phase–in.
2. The Regulation is amended by adding the following sections:
24.3 Subsection 24.2 (2) applies for 2000 with respect to a property described in subsection 24.2 (1) as if the reference to “one–third of the municipal proxy” read as “two–thirds of the municipal proxy”.
Unorganized Territory Added To a Municipality in 2000
24.4 (1) This section applies, for 2000, with respect to property that, on December 31, 1999, was territory without municipal organization but that, on January 1, 2000, was part of a municipality set out in Table 6.2.
(2) For the purposes of subsection 447.47 (1) and 447.59 (1) of the Act, the 1997 commercial mill rate for a property in one of the commercial or industrial classes shall be equal to the sum of the commercial mill rate for school purposes levied on the property for 1997, plus one–third of the municipal proxy determined under subsection (3).
(3) For the purposes of subsection (2), the municipal proxy for a property shall be determined in accordance with the following:
where,
“1997 assessment (class)” means,
(a) the assessment, as set out in the assessment roll for 1997 as most recently revised for property that,
(i) for 1998, is in one of the commercial or industrial classes and not subject to a tax reduction under section 368.1 of the Act, and
(ii) in 1997, was in territory without municipal organization, or
(b) if there was no such assessment for 1997, the assessment, as set out in the assessment roll for 1998, as returned, for the property, multiplied by the factor identified on Table 4 for the unorganized portion of the municipality and property class the property is in;
“1997 municipal tax rate” means A divided by B, where,
A is the total municipal taxes for 1997 on all property that, for 1998,
i. is in one of the commercial classes or industrial classes,
ii. is not subject to a tax reduction under section 368.1 of the Act, and
iii. in 1997, was in one or more predecessor municipalities, and
B is the total assessment set out in the assessment roll for 1998, as returned, for those properties;
“2000 assessment (class)” means the assessment, as set out in the assessment roll for 2000, as returned, for property that,
(a) is in one of the commercial or industrial classes not subject to a tax reduction under section 368.1 of the Act, and
(b) was, in 1999, in territory without municipal organization;
“predecessor municipality” means, in relation to property, a municipality that existed in 1997 all or part of which in 2000 forms, for municipal purposes, part of the municipality in which the property is located in 2000.
(4) For the purposes of subsections 447.47 (1) and 447.59 (1) of the Act, the 1997 residential mill rate for property that is in one of the commercial or industrial classes and that is subject to a tax reduction under section 368.1 of the Act is,
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(a) the 1997 residential mill rate determined under subsection (5), if the territory without municipal organization in which the property was located contained property in the multi–residential property class; and
(b) 85 per cent of the commercial mill rate determined under subsection (2), otherwise.
(5) For the purposes of subsection 447.47 (1) and 447.59 (1) of the Act, the 1997 residential mill rate for a property in the multi–residential property class in 1999 shall be equal to the sum of the residential mill rate for school purposes levied on the property for 1997, plus one–third of the municipal proxy determined under subsection (6).
(6) For the purposes of subsection (5), the municipal proxy for a property shall be determined in accordance with the following:
where,
“1997 municipal tax rate” and “1997 assessment (class)” have the same meaning as in subsection 24 (3);
“2000 assessment (class)” means the assessment, as set out in the assessment roll for 2000, as returned, for property in the multi–residential property class that was, in 1997, in territory without municipal organization.
3. (1) Subsection 28 (1) of the Regulation is amended by striking out “and 1999” and substituting “1999 and 2000”.
(2) Section 28 of the Regulation is amended by adding the following subsection:
(4) The commercial assessment on the frozen assessment listing of the Township of Manitouwadge and the Town of Marathon for 2000 shall include the properties that are owned by the persons listed in the first column of the following Table and that are subject to the Municipal Extra–Territorial Tax Act and the amount of the assessment for those properties shall be equal to the amounts set out opposite to those properties:
TABLE
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Owners of Property |
Manitouwadge |
Marathon |
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Homestake Canada/Teck Corp |
2,148,840 |
18,218,736 |
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Battle Mountain Canada Ltd. |
9,172,881 |
1,120,670 |
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4. The Regulation is amended by adding the following Tables:
____________________
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TABLE 6.2 Town of Cochrane Municipality of Magnetawan Municipality of McDougall Municipality of Whitestone . . . . . TABLE 9 1998 RECALCULATED EDUCATION TAX RATES |
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Municipality |
Commercial |
Office Building |
Shopping Centre |
Parking Lot and Vacant Land |
Industrial |
Large Industrial |
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Elliot Lake, C |
0.03191414 |
0.02266643 |
0.02396006 |
0.01223977 |
0.08959187 |
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Fort Frances, T |
0.02750655 |
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0.02612702 |
0.04389191 |
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Gordon, Tp |
0.01357382 |
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0.00809615 |
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Nairn and Hyman, Tp |
0.02428463 |
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0.03786734 |
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Sioux Lookout, T |
0.01709352 |
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0.02719009 |
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Stratford, C |
0.02615213 |
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0.03919944 |
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Ernie Eves
Minister of Finance
Dated on June 21, 2000.