2011 Final Property Taxes Quick Reference
HOW ARE PROPERTY TAX RATES SET?
Property tax levy = (Education tax rate + municipal tax rate) x the assessed value* of
your home. 
- Education Taxes: This rate is set by the Province of Ontario and is billed and collected by the municipality. The funds are then paid to your local school board. This tax represents 16.3 per cent of your bill's total.
- Municipal Taxes: This rate is determined once Council approves the City's annual budget. Revenues from provincial grants, user fees and other sources pay for a portion of municipal services and the balance is paid through property taxes. This tax represents 83.7 per cent of your bill.
- Assessed value* of your home: The property tax rate is applied to the assessed value* of your home and this determines how much you pay. The value of your home is assessed based on its market value*. All properties in Ontario are assessed by the Municipal Property Assessment Corporation (MPAC). *The assessed value of your home, for 2011 taxation, is the 2011 phase-in value reported on the property assessment notice issued by MPAC. See further information about property reassessment below.
An Example using Average Tax Dollars (ATD): For a home with an assessed value of $242,136 and property tax payment of $3,434, 16.3 per cent (or $559) goes to pay for education and 83.7 per cent (or $2,875) would go to pay for municipal services. The ATD column in the table below shows how much you would pay per service with this bill.
HOW DOES THE CITY USE MY PROPERTY TAX DOLLARS?
City Council reviews and approves the City's operating budget every year. This operating budget pays for all the items and services listed in the table below. The ATD column shows how many dollars you pay for each service if you have a total property tax bill of $2,875 (as in the example above).
|
2011 |
|||
|
Service |
Description |
ATD |
% |
|---|---|---|---|
|
General Government and Fiscal Services (net) |
CAO, Mayor, Council, Clerk's Dept, Finance, HR and Organization Development, Information Systems, Legal, and Municipal Buildings & Properties. This includes unallocated net revenue, such as investment and bank interest and contribution to/from reserve funds that may be allocated at a later date. |
253 |
8.8 |
|
Transportation |
Services for Transit, Airport and Traffic Management. |
128 |
4.5 |
|
Waste Management |
Garbage, recycling and organics collection and processing, yard waste composting and household hazardous waste facilities. |
102 |
3.5 |
|
Public Works & |
Maintenance and repairs (resurfacing, grading, general maintenance), street sweeping, winter control (snow and ice clearing and removal), and storm sewer maintenance, including Engineering Services. This includes parks and open space, horticulture, forestry, golf course, cemeteries and sports fields. |
321 |
11.2 |
|
Housing |
Affordable and subsidized housing. |
144 |
5.0 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centres, emergency hostels and Ontario Disability Support Program ODSP. |
159 |
5.5 |
|
Culture, Recreation & Leisure |
Recreation programs, community centres, swimming pools, community events, heritage programs, Grand Theatre, ice pads and marinas. |
123 |
4.3 |
|
Land Ambulance |
Ambulance and paramedic services. |
87 |
3.0 |
|
Rideaucrest Long Term Care |
Rideaucrest Home. |
87 |
3.0 |
|
Fire & Emergency Management |
Fire suppression, public education, training and communications. |
347 |
12.1 |
|
Planning & Building Inspection |
Management of growth and sustaining the physical form of the city through planning, building inspection and licensing services. |
47 |
1.6 |
|
Capital Infrastructure |
Capital infrastructure projects. |
265 |
9.2 |
|
Police |
Kingston Police services. |
520 |
18.1 |
|
Library |
Kingston Frontenac Library services. |
92 |
3.2 |
|
Kingston Conservation Authority |
Cataraqui Region Conservation Authority services. |
17 |
0.6 |
|
KFL&A Public Health |
Kingston, Frontenac, Lennox & Addington Public Health services. |
53 |
1.8 |
|
Kingston Access Services |
Transportation services to citizens who are mobility impaired. |
31 |
1.1 |
|
Fairmount Home |
The City's share of Fairmount Home costs. |
35 |
1.2 |
|
KEDCO |
Kingston Economic Development Corporation services. |
39 |
1.4 |
|
* University Hospitals Kingston Foundation |
Contribution towards the redevelopment of Kingston's hospitals. |
25 |
0.9 |
|
Total |
$2,875 |
100 |
|
*Included in the City's core budget are payments to non-profit organizations that support social, recreation, arts and other activities that support the City. This is a regular function of municipal government and helps explain the decision of Council to support University Hospitals Kingston Foundation. The contribution to the Hospital Foundation capital campaign is a tax levy — not a donation. This contribution is part of the requirement for the Hospitals to raise 10 per cent of the project costs, which under a Provincial requirement, will enable the Hospitals to receive 90 per cent funding for their capital program from the Province.
HOW DOES LAST YEAR'S TAX BILL COMPARE TO THIS YEAR'S TAX BILL?
The table below compares 2010 and 2011 property taxes on an average home.
2010 |
ASSESSMENT: $232,005 |
||
|
CENTRAL |
WEST |
EAST |
|
|---|---|---|---|
|
TAXATION |
|||
|
General Municipal |
$2,437.05 |
$2,437.05 |
$2,437.05 |
|
Fire |
$497.12 |
$264.30 |
$176.55 |
|
Garbage Disposal |
$38.89 |
$38.89 |
$38.89 |
|
Municipal Total |
$2,973.06 |
$2,740.24 |
$2,652.49 |
|
Education |
$559.13 |
$559.13 |
$559.13 |
|
Tax Total |
$3,532.19 |
$3,299.37 |
$3,211.62 |
2011 |
ASSESSMENT: $242,136 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General Municipal |
$2,509.47 |
$2,509.47 |
$2,509.47 |
|
Fire |
$524.14 |
$275.20 |
$186.19 |
|
Garbage Disposal |
$36.59 |
$36.59 |
$36.59 |
|
Municipal Total |
$3,070.20 |
$2,821.26 |
$2,732.25 |
|
Education |
$559.33 |
$559.33 |
$559.33 |
|
Tax Total |
$3,629.53 |
$3,380.59 |
$3,291.58 |
|
Percentage of Increase |
2.76% |
2.46% |
2.49% |
WHAT INFORMATION IS SHOWN ON MY PROPERTY TAX BILL?
Detailed calculations are printed on the back of your tax bill and show:
- Changes in the amount of your property assessment.
- Changes in the municipal taxes.
- Changes in education taxes.
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 and 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.
HOW DO THE AVERAGE RESIDENTIAL TAX BILLS VARY FROM AREA TO AREA?
While Kingston West, Central and East pay the same general tax rate and garbage disposal rate, fire 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.
PAYMENT APPLICATION AND LATE PAYMENT CHARGES
Payments must be received on or before the due date to avoid late payment charges. Please note that changes to Canada Post mail pick-up and sorting may require you to mail your tax bill early in order for you payment to be received on time. Postdating your cheque for the due date and mailing as soon as possible is recommended. If paying online, please be aware of your bank's processing times. Payments will be recorded as received on the due date when the teller stamp or bank confirmation page (including processing time) confirms the payment processing informaiton.
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 per cent is charged on unpaid instalments on the first day of default and interest of 1.25 per cent is charged on the first day of each month thereafter. Penalty and interest charges cannot be waived.
HOW HAS PROPERTY REASSESSMENT AFFECTED MY TAX BILL?
The Municipal Property Assessment Corporation (MPAC) has reassessed all properties in Ontario using a base year of Jan. 1, 2008. Provincial legislation requires assessment increases to be phased-in equally over four years from 2009-12, while decreases will not be phased in and the lower assessment will be the assessed value for the four years.
The MPAC reassessment resulted in an overall increase in the City's assessment base, for 2011 taxation, of approximately 4.37 per cent. Note: this increase does not provide additional tax revenue for the city. The reassessment redistributes the tax burden on individual properties that experienced a change in their assessment greater than the average increase.
In the tax comparison table above, the assessment base increase is reflected in the 2011 assessment, which, for an average residential home in Kingston, was $232,005 in 2010 2010 and $242,136 in 2011. The table compares 2010 and 2011 taxes using the revised 4.37 per cent assessment increase and average city operating budget increase of 3.39 percent.
FEE SCHEDULE
Receipts: Only one tax bill is issued. Should you require a receipt, return the entire bill with your payment and enclose a self-addressed stamped envelope. If you pay electronically or by pre-authorized payment, please return the entire bill with a self-addressed stamped envelope requesting a receipt. Otherwise, a charge of $12.00 will apply.
Change in Name: If you have recently purchased, transferred title or changed your name, there is a $25.75 fee to cover the costs associated with making the changes to the tax roll. You will be billed separately from the tax bill.
New tax/assessment roll: If your property is new to the tax roll, you will incur a one-time $25.75 fee to cover the costs associated with setting up your tax roll.
Returned items from bank: There is a service fee of $29.25 that will be charged for all items returned from your banking institution.
Please note: All fees subject to annual review by council.
ASSESSMENT AND TAX APPEAL INFORMATION:
If you believe that your assessment is incorrect, you should first contact MPAC to discuss your assessment and verify details about your property. MPAC will provide information about filing a formal reconsideration. Further information is available on the MPAC website www.mpac.ca or by calling 1-866-296-MPAC (6722).
You may also be eligible for a tax reduction or cancellation of taxes. Please go to our website for information and applications: www.cityofkingston.ca/taxadjustment
Please note that taxes must be paid even if you are appealing your assessment. The City has no authority to cancel interest beyond the amount of tax reduction achieved if your appeal is successful.
TAX DEPARTMENT CONTACT INFORMATION
Telephone inquiries: 613-546-0000
Email: tax@cityofkingston.ca
Mail/courier: City Hall, 216 Ontario St., Kingston, ON K7L 2Z3
Fax requests: 613-546-6995
Property tax assessment rolls: View property information at the tax department at City Hall, 216 Ontario St., Kingston, ON.
