Reg Doc 6
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REPORT TO MAYOR AND COUNCIL
PRESENTED: FROM: SUBJECT:
APRIL 6, 2009 - REGULAR MEETING 09-46 REPORT: 1970-02 FINANCE DIVISION FILE: 2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
RECOMMENDATION(S):
That Council give first, second and third readings to the Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741. EXECUTIVE SUMMARY:
The Community Charter requires Council to adopt a bylaw imposing general variable tax levies for the current year by May 14, 2009 and after the adoption of the Five Year Financial Plan. Columns "A", "B", “C”, “D”, “E” and "F" of Schedule "A" attached, identify the tax rates which are required to generate the revenue reflected in the 2009 component of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738. The Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741 reflects a 5.00% ($64 per average household) general property tax and levy increase. The property tax and levy impact to a typical household with property assessed at $473,000 is an increase of $64 consisting of the following: Service Parks Levy Transportation Levy Stormwater Levy General Tax - Fire General Tax - Police General Tax – All Other Total
Annual Increase $ 4 $ 11 $ 4 $ 25 $ 26 $ (6)
Monthly Increase $0.33 $0.92 $0.33 $2.08 $2.17 $(0.50)
$ 64
$ 5.33
The 2009 Budget emphasizes the community’s police, fire and transportation networks, with initiatives to keep the Township of Langley safe, protected and on the move. There were significant cost drivers in 2009 for salary and wage agreements; implementation of full-time fire service at the Walnut Grove Fire-Hall; police contract increase; and recycling contract increase. The revenue increase was achieved through a reduction of funding to capital projects and elimination of some vacant staff positions. PURPOSE:
The purpose of this report is to bring forward the Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741 for the first three readings.
2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
Page 2 . . .
DISCUSSION/ANALYSIS:
In accordance with the Community Charter, Council is responsible for establishing 2009 tax rates in the following areas: • • • • • •
General Municipal Services (general property taxes); Parks Service Levy; (new utility this year) Transportation Service Levy (roads); Stormwater Service Levy; Fraser Valley Regional Library Levy; and Greater Vancouver Regional District Levy;
Columns "A", "B", “C”, “D”, “E” and "F" of Schedule "A" attached identify the tax rates which are required to generate the revenue reflected in the 2009 component of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738. General Municipal Property Taxes Based on the Revised Assessment Roll, the recommended 2009 general tax rates will generate $53,880,700 in General Revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. The calculation of these rates is consistent with prior years' calculations and reflects a 5.00% tax increase. For a typical household with property assessed at $473,000 the property tax equates to approximately $936 for the year or $78 per month. The general tax of $936 is comprised of $183 for Fire services, $389 for Policing services and $364 for all other services which include Community Development; Recreation & Culture; Corporate Administration; Finance and Human Resources. Parks Service Levy The Parks Utility is being established this year to provide funding for the design, development, operation and maintenance of the Township’s parks and open space system. Based on the Revised Assessment Roll, the recommended 2009 Parks Service levy will generate $5,302,000 in Parks Service revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $85 for the year or $7 per month for a typical household assessed at $473,000 Transportation Service Levy Based on the Revised Assessment Roll, the recommended 2009 Transportation levy will generate $13,516,200 in Transportation Utility revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $233 for the year or $19 per month for a typical household assessed at $473,000. Stormwater Service Levy Based on the revised assessment roll, the recommended 2009 Stormwater levy rates will generate $5,116,100 in Stormwater Utility revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $85 for the year or $7 per month for a typical household assessed at $473,000.
2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
Page 3 . . . Regional Library Requisition The Fraser Valley Regional Library requisition is a category which is a component of the General Tax Levy. It was separated from the General Tax Levy in 1988 to enable taxpayers to identify the cost of this specific service which Council has limited control. The total Fraser Valley Regional Library requisition for 2009 is $3,132,155, an increase of 4.57% over the 2008 requisition of $2,995,263. Greater Vancouver Regional District Levy The Municipality's tax rates for the Greater Vancouver Regional District levy are calculated by allocating the total amount required to be raised to the various property classes using the Hospital Assessment base, applied to Provincially established tax rate ratios (class multiples). The Greater Vancouver Regional District Levy requisition for 2009 is $1,659,568, an increase of 2.11% over the 2008 requisition of $1,625,258.
Respectfully submitted,
Hilary Tsikayi DIRECTOR OF FINANCE for FINANCE DIVISION ATTACHMENT A
Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741
ATTACHMENT A THE CORPORATION OF THE TOWNSHIP OF LANGLEY
LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 EXPLANATORY NOTE
Bylaw No. 4741 provides for the 2009 levying of rates for General Municipal, Parks, Transportation, Stormwater, Regional Library and Greater Vancouver Regional District purposes. The bylaw is a requirement of Section 197 of the Community Charter. The Community Charter states that this bylaw must be adopted after adoption of the Five Year Financial Plan and must be adopted by May 14th of each year.
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY
LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 WHEREAS it is deemed necessary and desirable to provide for the levying of rates for municipal, parks, transportation, stormwater, library and Greater Vancouver Regional District purposes for the year 2009; AND WHEREAS it is deemed desirable to provide for a later due-date for submission of the Home Owner Grant application pursuant to sections 235 and 236 of the Community Charter; NOW THEREFORE, the Municipal Council of the Corporation of the Township of Langley, in Open Meeting Assembled, ENACTS AS FOLLOWS: 1.
This bylaw may be cited for all purposes as the “Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741.”
2.
The following rates are hereby imposed and levied for the year 2009: a) For general purposes, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “A” of Schedule “A” attached. b) For purposes of the Transportation Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “B” of Schedule “A” attached. c) For purposes of the Stormwater Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “C” of Schedule “A” attached. d) For purposes of the Parks Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “D” of Schedule “A” attached e) For Regional Library purposes, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “E” of Schedule “A” attached. f)
For the Greater Vancouver Regional District purposes, on the value of land and improvements taxable for hospital purposes, rates appearing in Column “F” of Schedule “A” attached.
3.
The minimum amount of taxation upon a parcel of real property shall be One Dollar ($1.00).
4.
The taxes for the current year as shown on the real property tax roll shall be payable on or before on the 2nd day of July 2009, and there shall be added to taxes remaining unpaid after the aforementioned date, Ten Percent (10%) of the amount.
Bylaw No. 4741 Page 3…
ATTACHMENT A
5.
Where a penalty addition would otherwise be applied and a property owner is eligible for and subsequently claims the current year Home Owner Grant and applies to the Director of Finance for such Grant no later than August 31st, 2009, the penalty above shall not be applied to the portion of the taxes outstanding which is equal to the year’s current Home Owner Grant.
6.
Pursuant to sections 235 and 236 of the Community Charter, the municipal tax collection scheme shall apply unless a property owner makes an election under section 236 on or before July 2nd, 2009.
READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
Bylaw No. 4741 Page 4…
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 SCHEDULE A Rates per $1,000 of Assessment Value
Property Class
Property Class Description
1
Residential
2
Utility
3
Supportive Housing
4
A
B
C
D
General Purposes
Transportation Purposes
Stormwater Purposes
Parks Purposes
E
F
Fraser Valley Regional Library Levy
Greater Vancouver Regional District Levy
1.94250
0.48733
0.8445
0.19150
0.11297
0.06596
17.28100
4.33510
1.64089
1.70350
1.00540
0.23090
0.00
0.00
0.00
0.00
0.00
0.00
Major Industrial
6.71950
1.68565
0.63804
0.66240
0.39090
0.22430
5
Light Industrial
6.19160
1.55321
0.58791
0.61030
0.36040
0.22430
6
Business & Other
6.05010
1.51771
0.57448
0.59640
0.35130
0.16160
7
Managed Forest
0.00
0.00
0.00
0.00
0.00
0.19790
8
Seasonal/ Recreational
2.96410
0.74360
2.81450
0.29220
0.17280
0.06600
9
Farm
6.03930
1.51503
0.57346
0.59540
0.35130
0.06600
PRESENTED: FROM: SUBJECT:
APRIL 6, 2009 - REGULAR MEETING 09-46 REPORT: 1970-02 FINANCE DIVISION FILE: 2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
RECOMMENDATION(S):
That Council give first, second and third readings to the Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741. EXECUTIVE SUMMARY:
The Community Charter requires Council to adopt a bylaw imposing general variable tax levies for the current year by May 14, 2009 and after the adoption of the Five Year Financial Plan. Columns "A", "B", “C”, “D”, “E” and "F" of Schedule "A" attached, identify the tax rates which are required to generate the revenue reflected in the 2009 component of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738. The Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741 reflects a 5.00% ($64 per average household) general property tax and levy increase. The property tax and levy impact to a typical household with property assessed at $473,000 is an increase of $64 consisting of the following: Service Parks Levy Transportation Levy Stormwater Levy General Tax - Fire General Tax - Police General Tax – All Other Total
Annual Increase $ 4 $ 11 $ 4 $ 25 $ 26 $ (6)
Monthly Increase $0.33 $0.92 $0.33 $2.08 $2.17 $(0.50)
$ 64
$ 5.33
The 2009 Budget emphasizes the community’s police, fire and transportation networks, with initiatives to keep the Township of Langley safe, protected and on the move. There were significant cost drivers in 2009 for salary and wage agreements; implementation of full-time fire service at the Walnut Grove Fire-Hall; police contract increase; and recycling contract increase. The revenue increase was achieved through a reduction of funding to capital projects and elimination of some vacant staff positions. PURPOSE:
The purpose of this report is to bring forward the Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741 for the first three readings.
2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
Page 2 . . .
DISCUSSION/ANALYSIS:
In accordance with the Community Charter, Council is responsible for establishing 2009 tax rates in the following areas: • • • • • •
General Municipal Services (general property taxes); Parks Service Levy; (new utility this year) Transportation Service Levy (roads); Stormwater Service Levy; Fraser Valley Regional Library Levy; and Greater Vancouver Regional District Levy;
Columns "A", "B", “C”, “D”, “E” and "F" of Schedule "A" attached identify the tax rates which are required to generate the revenue reflected in the 2009 component of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738. General Municipal Property Taxes Based on the Revised Assessment Roll, the recommended 2009 general tax rates will generate $53,880,700 in General Revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. The calculation of these rates is consistent with prior years' calculations and reflects a 5.00% tax increase. For a typical household with property assessed at $473,000 the property tax equates to approximately $936 for the year or $78 per month. The general tax of $936 is comprised of $183 for Fire services, $389 for Policing services and $364 for all other services which include Community Development; Recreation & Culture; Corporate Administration; Finance and Human Resources. Parks Service Levy The Parks Utility is being established this year to provide funding for the design, development, operation and maintenance of the Township’s parks and open space system. Based on the Revised Assessment Roll, the recommended 2009 Parks Service levy will generate $5,302,000 in Parks Service revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $85 for the year or $7 per month for a typical household assessed at $473,000 Transportation Service Levy Based on the Revised Assessment Roll, the recommended 2009 Transportation levy will generate $13,516,200 in Transportation Utility revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $233 for the year or $19 per month for a typical household assessed at $473,000. Stormwater Service Levy Based on the revised assessment roll, the recommended 2009 Stormwater levy rates will generate $5,116,100 in Stormwater Utility revenue. Schedule "A" to Bylaw No. 4741 summarizes the tax rates by class. This levy equates to approximately $85 for the year or $7 per month for a typical household assessed at $473,000.
2009 LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW FOR UNIVERSAL SERVICES
Page 3 . . . Regional Library Requisition The Fraser Valley Regional Library requisition is a category which is a component of the General Tax Levy. It was separated from the General Tax Levy in 1988 to enable taxpayers to identify the cost of this specific service which Council has limited control. The total Fraser Valley Regional Library requisition for 2009 is $3,132,155, an increase of 4.57% over the 2008 requisition of $2,995,263. Greater Vancouver Regional District Levy The Municipality's tax rates for the Greater Vancouver Regional District levy are calculated by allocating the total amount required to be raised to the various property classes using the Hospital Assessment base, applied to Provincially established tax rate ratios (class multiples). The Greater Vancouver Regional District Levy requisition for 2009 is $1,659,568, an increase of 2.11% over the 2008 requisition of $1,625,258.
Respectfully submitted,
Hilary Tsikayi DIRECTOR OF FINANCE for FINANCE DIVISION ATTACHMENT A
Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741
ATTACHMENT A THE CORPORATION OF THE TOWNSHIP OF LANGLEY
LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 EXPLANATORY NOTE
Bylaw No. 4741 provides for the 2009 levying of rates for General Municipal, Parks, Transportation, Stormwater, Regional Library and Greater Vancouver Regional District purposes. The bylaw is a requirement of Section 197 of the Community Charter. The Community Charter states that this bylaw must be adopted after adoption of the Five Year Financial Plan and must be adopted by May 14th of each year.
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY
LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 WHEREAS it is deemed necessary and desirable to provide for the levying of rates for municipal, parks, transportation, stormwater, library and Greater Vancouver Regional District purposes for the year 2009; AND WHEREAS it is deemed desirable to provide for a later due-date for submission of the Home Owner Grant application pursuant to sections 235 and 236 of the Community Charter; NOW THEREFORE, the Municipal Council of the Corporation of the Township of Langley, in Open Meeting Assembled, ENACTS AS FOLLOWS: 1.
This bylaw may be cited for all purposes as the “Langley Annual Rates and Tax Collection Bylaw 2009 No. 4741.”
2.
The following rates are hereby imposed and levied for the year 2009: a) For general purposes, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “A” of Schedule “A” attached. b) For purposes of the Transportation Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “B” of Schedule “A” attached. c) For purposes of the Stormwater Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “C” of Schedule “A” attached. d) For purposes of the Parks Utility, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “D” of Schedule “A” attached e) For Regional Library purposes, on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “E” of Schedule “A” attached. f)
For the Greater Vancouver Regional District purposes, on the value of land and improvements taxable for hospital purposes, rates appearing in Column “F” of Schedule “A” attached.
3.
The minimum amount of taxation upon a parcel of real property shall be One Dollar ($1.00).
4.
The taxes for the current year as shown on the real property tax roll shall be payable on or before on the 2nd day of July 2009, and there shall be added to taxes remaining unpaid after the aforementioned date, Ten Percent (10%) of the amount.
Bylaw No. 4741 Page 3…
ATTACHMENT A
5.
Where a penalty addition would otherwise be applied and a property owner is eligible for and subsequently claims the current year Home Owner Grant and applies to the Director of Finance for such Grant no later than August 31st, 2009, the penalty above shall not be applied to the portion of the taxes outstanding which is equal to the year’s current Home Owner Grant.
6.
Pursuant to sections 235 and 236 of the Community Charter, the municipal tax collection scheme shall apply unless a property owner makes an election under section 236 on or before July 2nd, 2009.
READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
Bylaw No. 4741 Page 4…
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY LANGLEY ANNUAL RATES AND TAX COLLECTION BYLAW 2009 NO. 4741 SCHEDULE A Rates per $1,000 of Assessment Value
Property Class
Property Class Description
1
Residential
2
Utility
3
Supportive Housing
4
A
B
C
D
General Purposes
Transportation Purposes
Stormwater Purposes
Parks Purposes
E
F
Fraser Valley Regional Library Levy
Greater Vancouver Regional District Levy
1.94250
0.48733
0.8445
0.19150
0.11297
0.06596
17.28100
4.33510
1.64089
1.70350
1.00540
0.23090
0.00
0.00
0.00
0.00
0.00
0.00
Major Industrial
6.71950
1.68565
0.63804
0.66240
0.39090
0.22430
5
Light Industrial
6.19160
1.55321
0.58791
0.61030
0.36040
0.22430
6
Business & Other
6.05010
1.51771
0.57448
0.59640
0.35130
0.16160
7
Managed Forest
0.00
0.00
0.00
0.00
0.00
0.19790
8
Seasonal/ Recreational
2.96410
0.74360
2.81450
0.29220
0.17280
0.06600
9
Farm
6.03930
1.51503
0.57346
0.59540
0.35130
0.06600
