CORPORATION OF THE TOWN OF HUNTSVILLE BY-LAW NUMBER

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CORPORATION OF THE TOWN OF HUNTSVILLE BY-LAW NUMBER 2018-51

Being a By-law to Adopt the Estimates for the Sums Required During the Year 2018 for the Corporation of the Town of Huntsville and the District

Municipality of Muskoka – General, Special and Education Purposes

WHEREAS the Council of the Corporation of the Town of Huntsville (hereinafter referred to as the “Corporation”’) shall in each year prepare and adopt estimates of the sums it requires during the year for the purposes of the Corporation pursuant to Section 290(1)) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended (hereinafter referred to as the “Municipal Act”);

AND WHEREAS it is necessary for the “Corporation” pursuant to Section 312(2) of the Municipal Act, to raise for the year 2018 certain sums;

AND WHEREAS all property assessment rolls on which the 2018 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O. 1990, c. A.31, as amended (hereinafter referred to as the “Assessment Act”) subject to appeals at present before the Assessment Review Board, the Ontario Municipal Board and the District Court;

AND WHEREAS the “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, Industrial Assessment”, “Landfill Assessment”, “Pipeline Assessment”, “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses pursuant to Section 7 of the Assessment Act have been determined on the basis of the aforementioned property assessment rolls;

AND WHEREAS the tax ratios and the tax rate reductions for prescribed property subclasses on the aforementioned property for the 2018 taxation year have been set out in By-law 2018-16 of the District Municipality of Muskoka dated the 16th day of April, 2018;

AND WHEREAS these tax rates on the aforementioned “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Landfill Assessment”, “Pipeline Assessment”, “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses have been calculated pursuant to the provisions of the said Municipal Act in the manner set out herein;

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF HUNTSVILLE ENACTS AS FOLLOWS:

1) That the “Corporation” adopt the sum of $24,054,402.00 as detailed in Schedule “A” attached hereto and which forms part hereof as the gross expenditures required during the year 2018 for general and special purposes of the Town of Huntsville including all sums required by law to be provided by the Council for any local board of the Corporation, excluding school boards.

2) That having duly adopted the gross estimate set out in Column 1 of Schedule “A” and having deducted therefrom for the estimated revenues other than property taxes for the year 2018 the amount of $9,750,328.00 as detailed in Column 2 of Schedule “A”, the Council hereby adopts the sum of $14,304,074.00, as per Column 3 of Schedule “A” as its estimate of the property tax levy required during the year 2018 for the General and Special Purposes of the Corporation, including the sum required by law to be provided by Council, for all local boards of the Corporation, excluding school boards.

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By-law 2018-51 – 2018 Tax Levy Page 2

3) a) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for District of Muskoka - General purposes set out in Schedule “B” attached hereto and which forms part hereof.

b) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for District of Muskoka - Waste Management purposes set out in Schedule “C” attached hereto and which forms part hereof.

c) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for District of Muskoka - Water Services (Urban Area A) purposes set out in Schedule “D” attached hereto and which forms part hereof. d) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm

Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for District of Muskoka - Sewer Services (Urban Area A) purposes set out in Schedule “E” attached hereto and which forms part hereof. e) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm

Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for Town of Huntsville - General purposes set out in Schedule “F” attached hereto and which forms part hereof.

f) That for the year 2018 in the Town of Huntsville, the Corporation shall levy upon Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and applicable subclasses the tax rates for Town of Huntsville - Education purposes set out in Schedule “G” attached hereto and which forms part hereof.

4) That Council directs that the Corporation levy the local and District Municipality of Muskoka general, special, and education tax rates as specified herein.

5) The demand date for payment of taxes shall be August 10th, 2018. 6) Taxes shall be due and payable August 31st, 2018.

7) Penalties shall be charged at 1¼% on current taxes remaining unpaid. The first day of default being September 1, 2018, respectively and on the first day of each calendar month thereafter in which default continues.

8) That the Treasurer and Financial Analyst-Taxation and Accounting are hereby directed and authorized to undertake any required action necessary to collect the levies herein, including advising residents of the terms of this by-law forthwith after its enactment.

9) That the various bodies, local boards, and departments of the Corporation are hereby authorized to proceed with the expenditures and approved programs as provided for by the adopted estimates subject to any approved Town policies respecting same.

10) The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2018.

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By-law 2018-51 – 2018 Tax Levy Page 3

11) The Financial Analyst-Taxation and Accountingis hereby authorized to mail or deliver the notice of taxes due to the address of the residence or place of business of the person to whom such notice is required to be given.

12) All rates and taxes shall be paid to the office of the Treasurer.

13) The Financial Analyst-Taxation and Accountingand Treasurer are hereby empowered to accept part payment from time to time on account of any taxes due.

14) That where the assessment times the tax rate equals an amount less than $20, the minimum tax bill issued will be $20. The difference between the taxes levied at the current value assessment times the tax rate and the taxes billed at the minimum amount will form part of the general funds of the Town. 15) For payments-in-lieu of taxes due to the Corporation, the actual amount due shall be based on the

assessment roll and the tax rates for the year 2018.

16) For the Railway rights-of-way taxes due to the Corporation in accordance with the Regulations as established by the Minister of Finance pursuant to the Municipal Act, 2001, S.O. 2001 c.25, as amended, the actual amount due to the Corporation shall be based on the assessment roll and the tax rates for the year 2018.

17) A grant in lieu is to be levied in accordance with Section 323 of the Municipal Act in the amount of $75 per rated capacity as designated by the Ministry of Municipal Affairs and Housing on educational institutions as designated by the Minister of Training, Colleges and Universities, and public hospitals designated by the Minister of Health and Long-Term Care.

18) If any section or portion of this by-law or schedules is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the Corporation of the Town of Huntsville that all remaining sections and portions of this by-law and schedules continue in force and effect.

19) Schedules “A” to “G” inclusive shall be and form a part of this by-law.

20) That this by-law comes into force and effect upon the date of the final reading thereof. READ a first time this 23rd_{day of April, 2018.}

________________________________ __________________________________

Mayor (Scott Aitchison) Clerk (Tanya Calleja)

READ a second and third time and finally passed this 23rd_{day of April, 2018.}

________________________________ _________________________________

Mayor (Scott Aitchison) Clerk (Tanya Calleja)

SIGNED SIGNED

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By-law 2018-51 - 2018 Tax Levy Page 4 of 7

(Column 1) (Column 2) (Column 3)

2018 2018 2018

Gross Gross Huntsville

Expenditures Revenues Levy

Environmental Services $ 492,962 $ 12,300 $ 480,662 General Government $ 6,793,236 $ 3,427,751 $ 3,365,485 Health Services $ 217,685 $ 103,895 $ 113,790 Planning & Development Services $ 1,554,607 $ 1,089,151 $ 465,456 Protection Services $ 2,112,650 $ 850,655 $ 1,261,995 Recreation & Cultural Services $ 3,404,346 $ 1,720,781 $ 1,683,565 Social & Family Services $ 93,212 $ 64,661 $ 28,551 Transportation Services $ 4,046,110 $ 353,736 $ 3,692,374 Capital $ 5,339,594 $ 2,127,398 $ 3,212,196

Totals $ 24,054,402 $ 9,750,328 $ 14,304,074 Town of Huntsville Tax Levy: General Purposes (Schedule "G") 14,304,074 (A)

General - (Schedule "B") $ 11,109,565

Waste Management - (Schedule "C") 2,424,136

Water Services - (Schedule "D") 1,180,489

Sewer Services - (Schedule "E") 2,823,200

Totals $ 17,537,390 (B)

General - (Schedule "H") $ 8,867,034 (C)

Total (A + B + C) $ 40,708,497

2018 Property Tax Levy Schedule "A" to By-law 2018-51

Corporation of the Town of Huntsville 2018 Estimates and Property Tax Levy

District Municipality of Muskoka 2018 Property Tax Levy

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District Municipality of Muskoka - General

Assessment Tax Rates Taxation

1. Residential and Farm 3,313,377,900 0.0028759 9,529,105 2. Multi-Residential 34,721,051 0.0028759 99,850 3. Commercial 383,999,499 0.0031635 1,214,780 - excess land 4,194,180 0.0022144 9,290 - vacant land 10,804,715 0.0022144 23,930 4. Industrial 43,434,757 0.0031635 137,410 - excess land 696,443 0.0022144 1,540 - vacant land 3,998,000 0.0022144 8,850 5. Landfill 49,550 0.0031635 160 6. Pipelines 33,896,500 0.0020131 68,240 7. Farmlands 3,957,864 0.0007190 2,850 8. Managed Forests 18,856,198 0.0007190 13,560 Total 3,851,986,657 11,109,565

District Municipality of Muskoka - Waste Management

1. Residential and Farm 3,313,377,900 0.0006275 2,079,276 2. Multi-Residential 34,721,051 0.0006275 21,790 3. Commercial 383,999,499 0.0006903 265,070 - excess land 4,194,180 0.0004832 2,030 - vacant land 10,804,715 0.0004832 5,220 4. Industrial 43,434,757 0.0006903 29,980 - excess land 696,443 0.0004832 340 - vacant land 3,998,000 0.0004832 1,930 5. Landfill 49,550 0.0069030 30 6. Pipelines 33,896,500 0.0004393 14,890 7. Farmlands 3,957,864 0.0001569 620 8. Managed Forests 18,856,198 0.0001569 2,960 Total 3,851,986,657 2,424,136 Schedule "B" to By-law 2018-51 Schedule "C" to By-law 2018-51

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District Municipality of Muskoka - Water Services (Urban Area A)

1. Residential and Farm 997,925,033 0.0008259 824,149

2. Multi-Residential 30,856,751 0.0008259 25,480 3. Commercial 338,859,346 0.0009084 307,820 - excess land 3,876,405 0.0006359 2,470 - vacant land 9,525,515 0.0006359 6,060 4. Industrial 10,015,455 0.0009084 9,100 - excess land 311,035 0.0006359 200 - vacant land 3,089,000 0.0006359 1,960 5. Landfill 0 0.0009084 0 6. Pipelines 5,183,000 0.0005781 3,000 7. Farmlands 0 0.0002065 0 8. Managed Forests 1,190,500 0.0002065 250 Total 1,400,832,040 1,180,489

District Municipality of Muskoka - Sewer Services (Urban Area A)

1. Residential and Farm 912,997,230 0.0021057 1,922,450

2. Multi-Residential 30,856,751 0.0021057 64,980 3. Commercial 336,574,646 0.0023162 779,570 - excess land 3,876,405 0.0016213 6,280 - vacant land 8,361,515 0.0016213 13,560 4. Industrial 9,749,205 0.0023162 22,580 - excess land 311,035 0.0016213 500 - vacant land 3,089,000 0.0016213 5,010 5. Landfill 0 0.0023162 0 6. Pipelines 5,183,000 0.0014740 7,640 7. Farmlands 0 0.0005264 0 8. Managed Forests 1,190,500 0.0005264 630 Total 1,312,189,287 2,823,200 Schedule "D" to By-law 2018-51

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Town of Huntsville - General

1. Residential and Farm 3,313,377,900 0.0037029 12,269,149 2. Multi-Residential 34,721,051 0.0037029 128,569 3. Commercial 383,999,499 0.0040732 1,564,107 - excess land 4,194,180 0.0028512 11,959 - vacant land 10,804,715 0.0028512 30,807 4. Industrial 43,434,757 0.0040732 176,918 - excess land 696,443 0.0028512 1,986 - vacant land 3,998,000 0.0028512 11,399 5. Landfill 49,550 0.0040732 202 6. Pipelines 33,896,500 0.0025920 87,860 7. Farmlands 3,957,864 0.0009257 3,664 8. Managed Forests 18,856,198 0.0009257 17,455 Sub-total 3,851,986,657 14,304,074

Town of Huntsville - Education

1. Residential and Farm 3,309,015,200 0.0017000 5,625,326 2. Multi-Residential 34,721,051 0.0017000 59,026 3. Commercial 369,533,819 0.0069587 2,571,482 - excess land 3,950,480 0.0048711 19,243 - vacant land 10,647,715 0.0048711 51,866 4. Industrial 43,369,257 0.0081245 352,352 - excess land 696,443 0.0056871 3,961 - vacant land 3,998,000 0.0056871 22,737 5. Landfill 49,550 0.0081030 402 6. Pipelines 33,896,500 0.0044531 150,943 7. Farmlands 3,957,864 0.0004250 1,682 8. Managed Forests 18,856,198 0.0004250 8,014 Sub-total 3,832,692,077 8,867,034 Schedule "G" to By-law 2018-51 Schedule "F" to By-law 2018-51