2002 Final Property Taxes Quick Reference
WHAT MAKES UP MY FINAL PROPERTY TAX BILL?
Your Final Property Tax Bill is made up of two main components:
- Education Taxes: The tax rate is set by the Province of Ontario and is billed and collected by the municipality. These levies are remitted to your local school board.
- Municipal Taxes: The tax rate for your municipal services is based on council's adoption of the annual budget. The total expenditures relate to a variety of services provided by the City. Revenues from provincial grants, user fees and other sources have been deducted from the total expenditures, resulting in an amount to be raised through municipal taxation.
HOW WAS MY FINAL TAX BILL CALCULATED?
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Your Property Assessment |
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2002 Applicable Tax Rate for Municipal Levies and Education plus special charges, if any |
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2002 Interim Tax Billing |
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2002 Final Tax Amount |
WHO DETERMINES THE ASSESSMENT FOR MY PROPERTY?
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The Municipal Property Assessment Corporation (MPAC) determines the assessment for all Ontario properties. Your 2002 Property Assessment is based on a valuation date of June 30, 1999. For information on your property assessment, go to the MPAC website at www.mpac.ca.
HOW WERE THE 2002 TAX RATES SET?
Council passed a by-law to establish the 2002 operating budget estimates. In order to raise the required amounts of revenue from taxation necessary to satisfy the 2002 operating budget, Council passed a by-law, which set the tax rates to be levied on all assessed properties.
HOW DO MY 2001 TAXES COMPARE WITH MY 2002 TAXES?
On the back of your municipal tax bill, you will see Schedule 2, Explanation of Tax Changes, which will provide you with this information.
HOW ARE MY TAX DOLLARS DISTRIBUTED?
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The following example is based on a $150,000 market value property using the total average taxes paid. It is important to remember that Fire and Garbage rates differ by area within the municipality. As a result, averages are used to provide a consistent base for explanation purposes.
Based on a home with an assessed value of $150,000, the average taxpayer would pay $2,538. Of this amount, 22 per cent or $560 represents Education taxes. The remaining 78 per cent or $1,978 is used for Municipal services.
HOW ARE MY MUNICIPAL TAX DOLLARS USED BY THE MUNICIPALITY?
The table below breaks down the $1,978 by key Municipal Services. The Average Tax Dollars (ATD) and percentages expressed in this chart are based on an assessed property value of $150,000.
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2002 |
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Service |
Description |
ATD |
% |
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Administration |
Council support services, administration (finance, human resources, information systems, legal and municipal buildings & properties) |
155 |
8 |
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Transit |
Provision of conventional transit services as well as the financial support to Kingston Access Bus for services to citizens who are mobility impaired |
71 |
4 |
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Garbage Collection & Disposal |
Garbage collection and disposal services |
80 |
4 |
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Recycling |
Recycling collection and processing, yard waste composting and household hazardous waste |
57 |
3 |
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Roads & Sidewalks |
Maintenance and repairs (resurfacing, grading, general maintenance), street sweeping, winter control (snow and ice clearing and removal), and storm sewer maintenance |
137 |
7 |
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Social Housing |
Subsidized housing |
97 |
5 |
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Social Services |
Social assistance (Ontario Works and Family Benefits), childcare and all related support programs |
328 |
17 |
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Culture & Recreation, Parks & Arenas |
Recreational programs, parks and arenas provided by the municipality |
107 |
5 |
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Land Ambulance |
Ambulance and paramedic services within the municipality |
53 |
3 |
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Long Term Care |
Rideaucrest Home for the Aged and the City's share of Fairmount Home costs |
98 |
5 |
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Fire & Rescue |
Fire Protection, prevention, education, rescue and emergency response services |
189 |
10 |
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Planning & Development |
Management of growth and sustaining the physical form of the city through engineering, environment, planning, building inspection & licensing services |
131 |
6 |
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Agency Transfers |
Financial support for external agencies that provide services such as economic development, public health services, and land conservation |
74 |
4 |
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Capital Infrastructure |
Contribution for capital infrastructure projects |
73 |
3 |
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Police |
Policing services |
267 |
13 |
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Library |
Library services |
61 |
3 |
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Total |
1,978 |
100 |
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WHAT SERVICES DO MY TAX DOLLARS SUPPORT?
The City of Kingston provides a wide variety of services for $5.43 per day.
The figure of $5.43 per day is the amount of property taxes paid in 2002 for all services on a residential property with an assessed value of $150,000. Education tax levies, which are set by the Province, would add an additional $1.53 to the daily tax total.
HOW HAS PROVINCIAL DOWNLOADING IMPACTED MY TAX BILL?
In 1998, the Province transferred many responsibilities for services to municipalities, including the City of Kingston. Among the services transferred were increased financial responsibility for Social Assistance, Childcare, Public Health, Land Ambulance, Social Housing, Property Assessment, Transit, and Airport. To assist in financing these additional costs, the Province provided the City with additional residential education tax room and Provincial Offences revenue, and assumed financial responsibility for the Children's Aid Society. Nonetheless, there has been an overall net increase in costs of services transferred to the City that continue to impact your tax bill.
The 2002 budget reflects an increase in downloading costs of $1.8 million over 2001 (a 2 per cent tax increase), with the majority of the increase ($1.7 million) attributable to Land Ambulance costs. City of Kingston calculations show the associated net provincial downloading costs are $7.2 million since 1998, representing an 8 per cent tax increase over that period.
QUESTIONS OR CONCERNS
If you require additional information, please contact our Customer Service Centre at 546-0000. Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday; or contact us by email at tax@city.kingston.on.ca
