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←Toronto City Council · 2020-04-30 · 2020.CC20.4

The filed record

2020 Education Property Tax Levy and Clawback Rate By-Law and COVID-19 Tax Relief By-Law Amendments

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The decision

2020-04-30 · Toronto City Council · adopted

As filed

City Council on April 30, 2020, adopted the following: 1. City Council adopt the 2020 tax rates for school purposes, as shown in Column II, which will raise an education tax levy on rateable properties for 2020 of $2,273,085,976 in accordance with provincial regulation O.Reg. 400/98 as amended, prescribing such rates for the City of Toronto, of which $4,612,130 is to be retained by the City pursuant to Ontario Regulation

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121/07: Column I Column II Property Class 2020 Tax Rates for Education Levy Residential 0.153000% Multi-Residential 0.153000% New Multi-Residential 0.153000% Commercial 0.980000% Commercial (New Construction) 0.980000% Commercial Residual 0.980000% Commercial Residual l (New Construction) 0.980000% Industrial 1.067220% Industrial (New Construction) 0.980000% Pipelines 1.250000% Farmlands 0.038250% Managed Forests 0.038250% 2. City Council adopt the reductions in tax decreases for the 2020 taxation year on properties in the commercial, industrial and multi-residential property classes by the percentage of the tax decrease set out in Column II in order to recover the revenues foregone as a result of capping, and to allow the decrease percentages set out in Column III: Column I Column II Column III (Property Class) (Clawback Percentage) (Allowable Decrease) Commercial 60.545902 percent 39.454098 percent Industrial 64.194131 percent 35.805869 percent Multi-residential 42.809624 percent 57.190376 percent 3. City Council amend City of Toronto By-law 1673-2019 (2020 Interim Tax Levy), to revise the existing interim bill payment due dates as set out below for each of property tax accounts on the eleven (11) instalment pre-authorized tax payment plan, the regular instalment option, and the six (6) instalment pre-authorized tax payment plan: 11-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalments Existing Due Dates Revised Due Dates Instalment 1 February 18, 2020 no revision Instalment 2 March 16, 2020 no revision Instalment 3 April 15, 2020 June 15, 2020 Instalment 4 May 15, 2020 Combined with Final 2020 billing Instalment 5 June 15, 2020 Combined with Final 2020 billing Regular or 6-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalment 1 March 2, 2020 no revision Instalment 2 April 1, 2020 June 1, 2020 Instalment 3 May 1, 2020 July 2, 2020 2-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalment 1 March 2, 2020 no revision 4. For the purpose of spreading out as nearly equally as practical the various instalment due dates (including combining portions of the interim levy and the final tax levy for the eleven instalment pre-authorized tax payment plan as set out in Part 3 above), City Council amend City of Toronto By-law 205-2020 (Tax Levy By-law for 2020) to revise the existing final bill payment due dates as set out below for each of property tax accounts on the eleven (11) instalment pre-authorized tax payment plan, on the regular instalment option, on the six (6) instalment pre-authorized tax payment plan and on the two (2) instalment pre-authorized tax payment plan: 11-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalments Existing Due Dates Revised Due Dates Instalment 1 July 15, 2020 no revision Instalment 2 August 17, 2020 no revision Instalment 3 September 15, 2020 no revision Instalment 4 October 15, 2020 no revision Instalment 5 November 16, 2020 no revision Instalment 6 December 15, 2020 no revision Regular or 6-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalment 1 July 2, 2020 August 4, 2020 Instalment 2 August 4, 2020 September 1, 2020 Instalment 3 September 1, 2020 October 1, 2020 2-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalment 1 July 2, 2020 August 4, 2020 5. City Council amend City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, section 767-7 Penalties and Interest to suspend the application of penalties and interest under this section during the period between March 16, 2020 and May 15, 2020, to reflect a 60-day grace period on the payment of property taxes as implemented by the Mayor's Economic Support and Recovery Task Force related to the COVIC-19 pandemic. 6. City Council amend the City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, Chapter 844 Waste Collection, Residential Properties, and Chapter 849, Water and Sewage Services and Utility Bill to change the August 31 application deadline for the Tax Deferral and Tax Cancellation for Low-Income Persons program, the Single family residential low income relief program, and the Water rebate for eligible low-income disabled persons and low-income seniors program respectively to October 30, 2020 as the new deadline for the 2020 tax year. 7. City Council authorize the introduction of the necessary Bills in Council to give effect to City Council's decision.

The vote

Adopt Item · Carried, 23-2

For (23)Ana Bailão, Brad Bradford, Cynthia Lai, Denzil Minnan-Wong, Frances Nunziata, Gary Crawford, Gord Perks, James Pasternak, Jennifer McKelvie, Jim Karygiannis, Joe Cressy, John Filion, John Tory, Josh Matlow, Kristyn Wong-Tam, Mark Grimes, Michael Ford, Michael Thompson, Mike Layton, Paul Ainslie, Paula Fletcher, Shelley Carroll, Stephen Holyday
Against (2)Anthony Perruzza, Mike Colle
Absent (1)Jaye Robinson
The whole record, all 26 members

Every name opens that member’s record.

On the agenda

As the city filed it

This report recommends adoption of the 2020 education tax rates and property tax levy for school purposes for the City of Toronto, as required by the Education Act. The education tax rates are prescribed by the Ministry of Finance annually by provincial regulation and must be adopted by municipalities each year by by-law. This report also recommends the 2020 percentage of the tax decreases (the 'clawback' rates) that are required to be withheld to fund the legislatively mandated capping of property tax increases on properties in the commercial, industrial and multi-residential property classes, as permitted by the City of Toronto Act, 2006.

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It has been long standing City Council policy to adopt clawback rates sufficient to fund forgone revenues arising from its adopted tax increase capping policy, and as provided for by legislation. As a result of the property tax relief measures implemented to assist residents and businesses impacted by COVID-19 there are various by-laws and Chapter 767 of the City of Toronto Municipal Code that require amendments.

Staff recommended

The Chief Financial Officer and Treasurer recommends that: 1. City Council adopt the 2020 tax rates for school purposes, as shown in Column II, which will raise an education tax levy on rateable properties for 2020 of $2,273,085,976 in accordance with provincial regulation O.Reg. 400/98 as amended, prescribing such rates for the City of Toronto, of which $4,612,130 is to be retained by the City pursuant to Ontario Regulation

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121/07: Column I Column II Property Class 2020 Tax Rates for Education Levy Residential 0.153000% Multi-Residential 0.153000% New Multi-Residential 0.153000% Commercial 0.980000% Commercial (New Construction) 0.980000% Commercial Residual 0.980000% Commercial Residual l (New Construction) 0.980000% Industrial 1.067220% Industrial (New Construction) 0.980000% Pipelines 1.250000% Farmlands 0.038250% Managed Forests 0.038250% 2. City Council adopt the reductions in tax decreases for the 2020 taxation year on properties in the commercial, industrial and multi-residential property classes by the percentage of the tax decrease set out in Column II in order to recover the revenues foregone as a result of capping, and to allow the decrease percentages set out in Column III: Column I Column II Column III (Property Class) (Clawback Percentage) (Allowable Decrease) Commercial 60.545902% 39.454098% Industrial 64.194131% 35.805869% Multi-residential 42.809624% 57.190376% 3. City Council authorize amendments to City of Toronto By-law 1673-2019 (2020 Interim Tax Levy), to revise the existing interim bill payment due dates as set out below for each of property tax accounts on the eleven (11) instalment pre-authorized tax payment plan (PAP), the regular instalment option, and the six (6) instalment PAP: 11-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalments Existing Due Dates Revised Due Dates Instalment 1 February 18, 2020 no revision Instalment 2 March 16, 2020 no revision Instalment 3 April 15, 2020 June 15, 2020 Instalment 4 May 15, 2020 Combined with Final 2020 billing Instalment 5 June 15, 2020 Combined with Final 2020 billing Regular or 6-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalment 1 March 2, 2020 no revision Instalment 2 April 1, 2020 June 1, 2020 Instalment 3 May 1, 2020 July 2, 2020 2-Instalment Pre-Authorized Interim Tax Bill Payment Plan Instalment 1 March 2, 2020 no revision 4. For the purpose of spreading out as nearly equally as practical the various instalment due dates (including combining portions of the interim levy and the final tax levy for the eleven instalment PAP as set out in Recommendation 3), City Council authorize amendments to City of Toronto By-law 205-2020 (Tax Levy By-law for 2020) to revise the existing final bill payment due dates as set out below for each of property tax accounts on the eleven (11) instalment PAP, on the regular instalment option, on the six (6) instalment PAP and on the two (2) instalment PAP: 11-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalments Existing Due Dates Revised Due Dates Instalment 1 July 15, 2020 no revision Instalment 2 August 17, 2020 no revision Instalment 3 September 15, 2020 no revision Instalment 4 October 15, 2020 no revision Instalment 5 November 16, 2020 no revision Instalment 6 December 15, 2020 no revision Regular or 6-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalment 1 July 2, 2020 August 4, 2020 Instalment 2 August 4, 2020 September 1, 2020 Instalment 3 September 1, 2020 October 1, 2020 2-Instalment Pre-Authorized Final Tax Bill Payment Plan Instalment 1 July 2, 2020 August 4, 2020 5. City Council authorize amendments to the City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, § 767-7 Penalties and Interest to suspend the application of penalties and interest under this section during the period between March 16, 2020 and May 15, 2020, to reflect a 60-day grace period on the payment of property taxes as implemented by the Mayor's Economic Support and Recovery Task Force related to the COVIC-19 pandemic. 6. City Council authorize amendments to the City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, Chapter 844 Waste Collection, Residential Properties, and Chapter 849, Water and Sewage Services and Utility Bill to change the August 31 application deadline for the Tax Deferral and Tax Cancellation for Low-Income Persons program, the Single family residential low income relief program, and the Water rebate for eligible low-income disabled persons and low-income seniors program respectively to October 30, 2020 as the new deadline for the 2020 tax year. 7. City Council authorize the introduction of the necessary bills in Council to give effect to Council's decision .

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