2006 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 then paid 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 $212,034 using the total average taxes paid. It is important to remember that fire 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 $212,034, the average taxpayer would pay $2,948. Of this amount, 19% or $560 represents education taxes. The remaining 81% or $2,388 is used for municipal services.
HOW ARE MY MUNICIPAL TAX DOLLARS USED BY THE MUNICIPALITY?
The table below breaks down the $2,388 by key municipal services. The Average Tax Dollars (ATD) and percentages expressed in this chart are based on an assessed property value of $212,034.
|
2006 |
|||
|
Service |
Description |
ATD |
% |
|---|---|---|---|
|
General Government
|
CAO, Initiatives, Communications, Clerk's Office, 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. |
54 |
2.3 |
|
Transit |
Provision of conventional transit services as well as the financial support to Kingston Access Bus for services to citizens who are mobility impaired |
113 |
4.7 |
|
Garbage Collection & Disposal |
Garbage collection and disposal services. |
55 |
2.3 |
|
Recycling |
Recycling collection and processing, yard waste composting and household hazardous waste. |
48 |
2.0 |
|
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. |
210 |
8.8 |
|
Housing |
Affordable and subsidized housing. |
127 |
5.3 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centre, emergency hostels. |
365 |
15.3 |
|
Cultural & Recreation Services |
Ice pads, community centres, swimming pools, recreation programs, community events, marinas, golf course, theatre, museums, forestry, parks and open space, cemeteries, sports fields. |
122 |
5.1 |
|
Land Ambulance |
Ambulance and paramedic services within the municipality. |
79 |
3.3 |
|
Long Term Care |
Rideaucrest Home and the city's share of Fairmount Home costs. |
115 |
4.8 |
|
Fire & Rescue |
Fire suppression, public education, training and communications. |
282 |
11.8 |
|
Planning & Development |
Management of growth and sustaining the physical form of the city through environment, planning, building inspection and licensing services. |
43 |
1.8 |
|
Capital Infrastructure |
Contribution for capital infrastructure projects. |
199 |
8.3 |
|
Police |
Kingston Police services. |
403 |
16.9 |
|
Library |
Kingston Frontenac Library services. |
74 |
3.1 |
|
CRCA |
Cataraqui Region Conservation Authority services. |
12 |
0.5 |
|
Public Health |
Kingston, Frontenac, Lennox & Addington Health Unit services. |
49 |
2.1 |
|
KEDCO |
Kingston Economic Development Corporation services. |
38 |
1.6 |
|
Total |
2,388 |
100 |
|
HOW HAS PROPERTY REASSESSMENT AFFECTED MY TAX BILL?
The Municipal Property Assessment Corporation (MPAC) has reassessed all properties in Ontario for 2006 taxation purposes using a base year of January 1, 2005. The new assessment is used to calculate your 2006 property taxes.
The change in your property's assessment reflects market value changes of properties over the 18 month period from June 30, 2003 to January 1, 2005. The reassessment resulted in an overall increase in the City's assessment base of approximately 16.5%. However, an increase in the assessment base 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. Essentially, a residential property that increased in assessment by approximately 17% would not experience an increase in taxes due to reassessment - any increase would be attributed to council's adoption of the 2006 budget.
CAN I APPEAL MY TAX BILL?
There is no direct appeal to the City of Kingston with respect to property taxes. Taxes are calculated based on the assessed value of your property as determined by MPAC. If you believe your assessed value is incorrect, you may file an Assessment Appeal with the Assessment Review Board by June 30, 2006. The Province of Ontario extended the deadline for filing assessment appeals for 2006 only to June 30, 2006. You may also file a Request for Reconsideration (RFR) with MPAC asking them to reconsider the 2006 assessed value. A lower assessment will lower the amount of taxes billed.
Please note that taxes must be paid even if under appeal. The City of Kingston has no authority to waive interest beyond the amount of tax reduction achieved if your appeal is successful. Information about your property's assessment and how to file an RFR or Appeal is available on the Internet at www.mpac.ca or by calling MPAC at 1-866-296-6722.
Detailed calculations are printed on the back of the tax bill and provide the following:
- Changes in the amount of your property assessment.
- Changes in the municipal taxes.
- Changes in education taxes.
The table below compares taxes on an average home, representing an average market value increase of 17%.
How does my 2005 tax bill compare with my 2006 tax bill?
|
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 |
|
2006 |
ASSESSMENT: $212,034 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$2,072.25 |
$2,072.25 |
$2,072.25 |
|
Fire |
$444.10 |
$197.48 |
$186.42 |
|
Garbage Disposal* |
$40.46 |
$40.46 |
$40.46 |
|
Municipal Total |
$2,556.81 |
$2,310.19 |
$2,299.13 |
|
Education |
$559.77 |
$559.77 |
$559.77 |
|
Tax Total |
$3,116.58 |
$2,869.96 |
$2,858.90 |
|
Increase |
6.3% |
5.4% |
5.8% |
* Beginning 2006, garbage disposal is charged on all residential assessment, except condominium properties.
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 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 613-546-0000 from 8 a.m. to 5 p.m., Monday through Friday, or contact us by e-mail at tax@cityofkingston.ca.
