COMMITTEE RECOMMENDATIONS
That
Council:
1.
Receive the optional Small Business
property tax subclass framework outlined in this report and that staff
consult under this framework and report back in Q3 with final
recommendations.
2.
Adopt the following optional property classes
in 2021:
·
Shopping Centre property class
·
Parking Lots and Vacant Land property class
·
Office Building property class
·
Large Industrial property class
·
New Multi-Residential property class
·
Professional Sports Facility property class
3.
Adopt the following tax ratios for
2021:
|
Property Class
|
Ratio**
|
|
Residential
|
1.00000
|
|
Multi-Residential
|
1.38668
|
|
New Multi-Residential
|
1.00000
|
|
Farm
|
0.20000
|
|
Managed Forest
|
0.25000
|
|
Pipeline
|
1.72025
|
|
Commercial Broad Class
|
1.85204
|
|
Commercial*
|
1.82769
|
|
Office Building*
|
2.26801
|
|
Parking Lots and Vacant Land*
|
1.23364
|
|
Shopping Centre*
|
1.47088
|
|
Professional Sports Facility
|
1.82769
|
|
Industrial Broad Class
|
2.41793
|
|
Industrial*
|
2.53090
|
|
Large Industrial*
|
2.17340
|
|
Landfill
|
2.76428
|
* including new construction classes for Business
Education Tax rate purposes.
** Subject to final minor revisions upon Ontario Property
Tax Analysis (OPTA) close-off.
4.
Adopt the following tax ratios and
by-laws for the mandatory property subclasses and the tax rate percentage
reduction for farm land awaiting development:
·
Commercial excess land (i.e. commercial,
office building and shopping centre property classes): 70% of the applicable
commercial property class tax ratio;
·
Vacant industrial land, industrial and
large industrial excess land: 65% of the applicable industrial property class
tax ratio;
·
Farm land awaiting development subclass I:
75% of the residential property class tax ratio and the corresponding tax
rate percentage reduction for the awaiting residential, multi-residential,
commercial and industrial property classes;
·
Farm land awaiting development subclass II:
no tax rate reduction; and
·
Small-scale on farm business subclass: 25%
of the applicable commercial or industrial property class tax ratio for the
first $50,000 of assessment.
5.
Approve that the tax rates for 2021 be
established based on the ratios adopted herein.
6.
Approve that the 2021 capping and
clawback provisions be as follows:
·
That capping parameters be approved at the
higher of 10% of the previous year's annualized tax or 5% of the 2020 Current
Value Assessment (CVA) taxes;
·
That capped or clawed back properties whose
recalculated annualized taxes fall within $250 of their CVA taxation be moved
to their CVA tax for the year and be excluded from any future capping
adjustments;
·
That properties that have reached their CVA
during the current year or crossed over from the clawed back category to the
capped category remain at CVA taxes and be excluded from any future capping
adjustments; and
·
That properties that cross over from the
capped category to the clawed back category remain subject to clawback
adjustments.
7.
Approve that the property tax and water
mitigation programs previously approved by Council be continued for 2021 as
follows:
·
the Charitable Rebate Program;
·
the Farm Grant Program;
·
the Low-Income Seniors and Persons with
Disabilities Tax Deferral Program; and
·
the Low-Income Seniors and Persons with
Disabilities Water Deferral Program.
8.
Approve that staff implement the technical
adjustments for the City of Ottawa prescribed in the property tax-related
regulations made under the Municipal Act, 2001.
9.
Approve that $7.6 million in additional
tax revenue from the application of the technical adjustment be allocated as
follows:
·
$3.5 million be contributed to the
assessment growth for 2021; and
·
$4.1 million be contributed to the Transit
Services operating budget for 2021.
10.
Approve that the 2022 property tax and
due date provisions be as follows:
·
That the interim 2022 property tax billing
be set at 50% of the 2021 adjusted/annualized taxes as permitted by
legislation;
·
That the following tax due dates be
approved for 2022:
i.
Interim: March 17, 2022;
ii.
Final: June 16, 2022;
·
That the penalty and interest percentage
charged on overdue and unpaid tax arrears remain at the rate of 1.25% per
month (15% per year) for 2022, unchanged from 2021; and
·
That Council enacts a by-law to establish
the 2022 interim taxes, tax due dates, penalty and interest charges.
11.
Adopt an annual levy on eligible
institutions pursuant to Section 323 of the Municipal Act, 2001, and
Ontario Regulation 384/98 as follows:
·
$75 per full-time student in attendance at
universities and colleges, pursuant to Section 323 (1);
·
$75 per resident place in correctional
institutions, pursuant to Section 323 (2);
·
$75 per rated bed in public hospitals, pursuant
to Section 323 (3); and
·
$75 per student place in provincial
educational institutions, pursuant to Section 323 (5).
12.
Approve the amendment to the Municipal
Capital Facility By-law 2018-273 and associated Municipal Capital Facility
Agreement to reflect the updated space leased through the Elections Office,
as further described in this report.
13.
Approve the changes to the service fee
for payment card processing by-law, as outlined in this report.
14.
Approve that the City index the eight
stormwater assessment value ranges by the average non-residential reassessment
increase at each reassessment cycle.
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