2005 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?
The following example is based on a residential property with an assessed value of $181,226 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 $181,226, the average taxpayer would pay $2,785. Of this amount, 19% or $536 represents education taxes. The remaining 81% or $2,249 is used for municipal services.
HOW ARE MY MUNICIPAL TAX DOLLARS USED BY THE MUNICIPALITY?
The table below breaks down the $2,249 by key municipal services. The Average Tax Dollars (ATD) and percentages expressed in this chart are based on an assessed property value of $181,226.
|
2005 |
|||
|
Service |
Description |
ATD |
% |
|---|---|---|---|
|
General Government
|
CAO, Strategic Initiatives and Communications, Council Support, Finance, Human Resources, Information Systems, Legal, and Municipal Buildings & Properties. Also includes 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. |
208 |
9 |
|
Transit |
Provision of conventional transit services as well as the financial support to Kingston Access Bus for services to citizens who are mobility impaired. |
110 |
5 |
|
Garbage Collection & Disposal |
Garbage collection and disposal services. |
88 |
4 |
|
Recycling |
Recycling collection and processing, yard waste composting and household hazardous waste. |
54 |
2 |
|
Roads & Sidewalks |
Maintenance and repairs (resurfacing, grading, general maintenance), street sweeping, winter control (snow and ice clearing and removal), and storm sewer maintenance, including Engineering Services. |
265 |
12 |
|
Housing |
Affordable and subsidized housing. |
130 |
6 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centre, emergency hostels. |
150 |
7 |
|
Cultural Services |
Ice pads, community centres, swimming pools, recreation programs, community events, marinas, golf course, theatre, museums, forestry, parks and open space, cemeteries, sports fields. |
132 |
6 |
|
Land Ambulance |
Ambulance and paramedic services within the municipality. |
69 |
3 |
|
Long Term Care |
Rideaucrest Home and the city's share of Fairmount Home costs. |
138 |
6 |
|
Fire & Rescue |
Fire suppression, public education, training and communications. |
257 |
11 |
|
Planning & Development |
Management of growth and sustaining the physical form of the city through environment, planning, building inspection and licensing services. |
29 |
1 |
|
Capital Infrastructure |
Contribution for capital infrastructure projects. |
109 |
5 |
|
Police |
Kingston Police services. |
337 |
15 |
|
Library |
Kingston Frontenac Library services. |
75 |
3 |
|
CRCA |
Cataraqui Region Conservation Authority services. |
12 |
1 |
|
Public Health |
Kingston, Frontenac, Lennox & Addington Health Unit services. |
48 |
2 |
|
KEDCO |
Kingston Economic Development Corporation services. |
38 |
2 |
|
Total |
2,249 |
100 |
|
WHAT SERVICES DO MY TAX DOLLARS SUPPORT?
The City of Kingston provides a wide variety of services for $6.16* per day.
*$6.16 per day is the amount of property taxes paid in 2005 for all services on a residential property with an assessed value of $181,226. Education tax levies, which are set by the province, would add an additional $1.47 to the daily tax total.
HOW HAS PROPERTY REASSESSMENT AFFECTED MY TAX BILL?
Detailed calculations of 2004 to 2005 tax changes for your property have been made based on the following:
- Changes in the amount of your property assessment.
- Changes in the municipal taxes.
- Changes in education taxes.
You will find these calculations on the back of your 2005 final tax bill.
How does my 2004 tax bill compare with my 2005 tax bill?
|
2004 |
ASSESSMENT: $181,226 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$1,764.27 |
$1,764.27 |
$1,764.27 |
|
Fire |
$374.34 |
$180.07 |
$250.89 |
|
Garbage |
$78.67 |
$98.00 |
$78.67 |
|
Municipal Total |
$2,217.28 |
$2,042.34 |
$2,093.83 |
|
Education |
$536.43 |
$536.43 |
$536.43 |
|
Tax Total |
$2,753.71 |
$2,578.77 |
$2,630.26 |
|
2005 |
ASSESSMENT: $181,226 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$$1,902.56 |
$$1,902.56 |
$$1,902.56 |
|
Fire |
$409.88 |
$183.12 |
$180.62 |
|
Garbage |
$82.17 |
$101.50 |
$82.17 |
|
Municipal Total |
$2,394.61 |
$2,187.18 |
$2,165.35 |
|
Education |
$536.43 |
$536.43 |
$536.43 |
|
Tax Total |
$2,931.04 |
$2,723.61 |
$2,701.78 |
|
Increase |
6.4% |
5.6% |
2.7% |
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. Percentage changes vary among areas because of changes in service levels and assessment growth. All tax rates are displayed on the back of your final tax bill.
WHAT DO MY ASSESSMENT TAX CLASS/PROPERTY CODES MEAN?
Assessment codes determine the appropriate tax rate(s) and school support to be applied to your property. The first letter represents the tax class (R=Residential, F=Farm, T=Managed Forest), the second letter represents the tax liability (T=Full Taxable), and the third & fourth letters represent school support (EP=English Public; ES= English Separate; FP=French Public; FS=French Separate; N=No Support*)
(*school tax levies resulting from No Support are distributed to school boards based on enrolment factors supplied by the Province of Ontario)
PAYMENT APPLICATION AND LATE PAYMENT CHARGES
Payments must be received on or before the due date to avoid late payment charges. Failure to receive a tax bill does not excuse a taxpayer from the responsibility for payment nor relieve the liability of penalty for late payment. A penalty of 1.25% is charged on unpaid instalments on the first day of default and interest of 1.25% is charged on the first day of each month thereafter. Penalty and interest charges cannot be waived.
QUESTIONS OR CONCERNS
If you require additional information, please call the city's Customer Service line at 546-0000 from 8 a.m. to 5 p.m., Monday through Friday, or contact us by E-mail at tax@cityofkingston.ca.
