City of Kingston, Ontario, Canada - 2003 Final Property Taxes Quick Reference

2003 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 ARE MY TAX DOLLARS DISTRIBUTED?

Image: A chart illustrating how your tax dollars are distributed The following example is based on a residential property with an assessed value of $162,936 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 $162,936, the average taxpayer would pay $2,612. Of this amount, 21% or $546 represents Education taxes. The remaining 79% or $2,066 is used for Municipal services.

HOW ARE MY MUNICIPAL TAX DOLLARS USED BY THE MUNICIPALITY?

The table below breaks down the $2,066 by key Municipal Services. The Average Tax Dollars (ATD) and percentages expressed in this chart are based on an assessed property value of $162,936.

		2003
Service	Description	ATD	%
Administration Fiscal Services	CAO, Strategic Initiatives & Communications, Council Support, Finance, Human Resources, Information Systems, Legal and Municipal Buildings & Properties. Unallocated net revenue, such as investment and bank interest, Community Reinvestment Fund, and contribution to/from reserve funds that may be allocated at a later date.	226 (181)	11 (8)
Subtotal		45	3
Transit	Provision of conventional transit services as well as the financial support to Kingston Access Bus for services to citizens who are mobility impaired	82	4
Garbage Collection & Disposal	Garbage collection and disposal services	79	4
Recycling	Recycling collection and processing, yard waste composting and household hazardous waste	52	3
Roads & Sidewalks	Maintenance and repairs (resurfacing, grading, general maintenance), street sweeping, winter control (snow and ice clearing and removal), and storm sewer maintenance	146	7
Social Housing	Affordable and subsidized housing	127	6
Social Services	Social assistance (Ontario Works and Family Benefits), childcare programs, day care centre, emergency hostels	358	17
Cultural Services	Ice pads, community centres, swimming pools, recreation programs, community events, marinas, golf course, theatre, museums, forestry, parks & open space, cemeteries, sports fields	122	6
Land Ambulance	Ambulance and paramedic services within the municipality	61	3
Long Term Care	Rideaucrest Home and the City's share (approximately 75%) of Fairmount Home costs	109	5
Fire & Rescue	Fire suppression, public education, training & communications	214	10
Planning & Development	Management of growth and sustaining the physical form of the city through engineering, environment, planning, building inspection & licensing services	136	7
Agency Transfers	Financial support for external agencies that provide services such as economic development, public health services, and land conservation	90	4
Capital Infrastructure	Contribution for capital infrastructure projects	92	4
Police	Policing services	288	14
Library	Library services	65	3
Total		2,066	100

WHAT SERVICES DO MY TAX DOLLARS SUPPORT?

The City of Kingston provides a wide variety of services for $5.66* per day.

How your tax dollars are divided *$5.66 per day is the amount of property taxes paid in 2003 for all services on a residential property with an assessed value of $162,936. Education tax levies, which are set by the Province, would add an additional $1.50 to the daily tax total.

HOW HAS PROPERTY REASSESSMENT AFFECTED MY TAX BILL?

All properties in Ontario have been reassessed for 2003 using a base year of June 30, 2001. Your property's assessment reflects market value and determines the amount of taxes you pay. This reassessment resulted in an overall increase in the City's assessment base of 8%. This increase in the assessment base does not provide additional tax revenue for the City. Therefore, a residential property that increased in assessment by approximately 8% would not experience an increase in taxes due to reassessment.

Detailed calculations of year-to-year (2002 to 2003) tax changes for your property have been made based on the following:

changes in the amount of your property assessment
changes in the municipal tax rates
changes in education tax rates

You will find these calculations on the back of your 2003 final tax bill.

HOW DOES MY 2002 TAX BILL COMPARE WITH MY 2003 TAX BILL?

In 2002, tax bills for a house with a market value of approximately $150,000 were $2,655 in the Central area, $2,443 in the West, and $2,515 in the East. In 2003, a similar house with a market value of $162,936 due to reassessment will have an estimated tax bill of $2,708 in the Central area, $2,523, in the West, and $2,604 in the East. This represents an estimated increase in tax bills of $53 (2%) for the Central area, $80 (3.3%) for the West and $89 (3.6%) for the East.

WHY DO THE AVERAGE RESIDENTIAL TAX BILLS VARY FROM AREA TO AREA?

While Kingston West, Central and East all pay the same general tax rate, fire and garbage services are area-rated causing the tax rates to vary from area to area. In 2003, percentage increases vary among areas because of changes in fire services levels and the movement toward harmonization of garbage rates. Tax rates for all areas are displayed on the back of your final tax bill.

NEW FOR 2003

Return Envelope: We have discontinued providing a return envelope starting with the 2003 final tax billing. Please see the back of your tax bill for our payment options.

Automated Banking Payments: For those of you who pay your bills using your bank's automated banking services, you must include the complete 19 digit roll number when you pay your bill.

New Pre-authorized Payment Plan: Payments for 2004 taxes will begin January 1, 2004. Council will review payment plan options in August, 2003. Applications for the new Pre-Authorized Payment Plan will be available in October and must be submitted by December 1, 2003.

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 e-mail at tax@cityofkingston.ca.