2007 Final Property Taxes Quick Reference
2007 final property taxes were due June 29, 2007.
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 $3,060. Of this amount, 18% or $560 represents education taxes. The remaining 82% or $2,500 is used for municipal services.
HOW ARE MY MUNICIPAL TAX DOLLARS USED BY THE MUNICIPALITY?
The table below breaks down the $2,500 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.
|
2007 |
|||
|
Service |
Description |
ATD |
% |
|---|---|---|---|
|
General Government and Administration |
CAO, Mayor & Council, Clerk's Dept, Finance, Organizational Effectiveness, Information Systems, Legal, and Municipal Buildings and Properties. |
204 |
8.1 |
|
Capital Infrastructure |
Contribution for capital infrastructure projects. |
196 |
7.9 |
|
Fire & Emergency Services |
Fire suppression, public education, training, communications and emergency response. |
293 |
11.7 |
|
Public Works & |
Maintenance and repairs (resurfacing, grading, general maintenance, street sweeping), winter control (snow and ice clearing and removal), storm sewer maintenance and engineering services. Parks and open spaces, horticulture, forestry, golf course, cemeteries and sports fields. |
243 |
9.7 |
|
Transportation Services |
Provision of conventional services for Transit, Airport and Traffic Management. |
122 |
4.9 |
|
Waste Management |
Garbage collection and disposal services plus recycling collection and processing, yard waste composting and household hazardous waste. |
94 |
3.8 |
|
Housing |
Affordable and subsidized housing |
130 |
5.2 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centre, emergency hostels, Ontario Disability Support Program (ODSP). |
247 |
9.9 |
|
Culture & Recreation Programs — including Arenas and Marinas |
Recreation programs, community centres, swimming pools, community events, heritage, theatre, ice pads and marinas. |
76 |
3.0 |
|
Rideaucrest Long Term Care |
Rideaucrest Home for the Aged. |
79 |
3.1 |
|
Planning & Building Inspection |
Management of growth and sustaining the physical form of the city through environment, planning, building inspection & licensing services. |
58 |
2.3 |
|
Fairmount Home |
City of Kingston share of Fairmount Home for the Aged. |
34 |
1.4 |
|
Land Ambulance |
Ambulance and paramedic services within the municipality. |
78 |
3.1 |
|
Police |
Kingston Police services. |
436 |
17.5 |
|
Library |
Kingston Frontenac Library services. |
82 |
3.3 |
|
CRCA |
Cataraqui Region Conservation Authority services. |
12 |
0.5 |
|
Public Health |
Kingston, Frontenac, Lennox & Addington Public Health services. |
50 |
2.0 |
|
Kingston Access Services |
Transit services for people with disabilities. |
38 |
1.1 |
|
KEDCO |
Kingston Economic Development Corporation services. |
37 |
1.5 |
|
Total |
$2,500 |
100 |
|
HOW DOES MY PROPERTY ASSESSMENT AFFECT MY TAX BILL?
Your property's assessment reflects the market value of your home and determines the amount of taxes you pay. All properties in Ontario are assessed by the Municipal Property Assessment Corporation (MPAC) using a base year of January 1, 2005. The Ontario government announced in its March 2007 budget that a new four year reassessment cycle will begin in 2009 using a new base year of January 1, 2008.
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 a Request for Reconsideration (RFR) with MPAC asking them to reconsider the 2007 assessed value. The RFR must be filed on or before December 31, 2007. 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 a RFR 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 2007 TAX BILL COMPARE WITH MY 2006 TAX BILL?
|
2006 |
ASSESSMENT: $212,034 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$2,072.25 |
$2,072.25 |
$2,072.25 |
|
Fire |
$444.11 |
$197.49 |
$186.42 |
|
Garbage Disposal* |
$40.45 |
$40.45 |
$40.45 |
|
Municipal Total |
$2,556.81 |
$2,310.19 |
$2,299.12 |
|
Education |
$559.77 |
$559.77 |
$559.77 |
|
Tax Total |
$3,116.58 |
$2,869.96 |
$2,858.89 |
|
2007 |
ASSESSMENT: $212,034 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$2,179.02 |
$2,179.02 |
$2,179.02 |
|
Fire |
$470.41 |
$196.79 |
$187.96 |
|
Garbage Disposal* |
$35.60 |
$35.60 |
$35.60 |
|
Municipal Total |
$2,685.03 |
$2,411.41 |
$2,402.58 |
|
Education |
$559.77 |
$559.77 |
$559.77 |
|
Tax Total |
$3,244.80 |
$2,971.18 |
$2,962.35 |
|
Increase |
4.1% |
3.5% |
3.6% |
* Beginning 2006, garbage disposal is charged on all residential assessment, except condominium properties.
HOW DO THE AVERAGE RESIDENTIAL TAX BILLS VARY FROM AREA TO AREA?
While Kingston West, Central and East all 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.
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 email at tax@cityofkingston.ca.
Note: The 1211 John Counter Blvd municipal office is closed. It will reopen in the summer of 2007 as the new location of the City of Kingston's building, engineering and planning services centre. Residents may still drop payments and mail for the City of Kingston and Utilities Kingston in the drop box located in the front of the building. The payment centre and taxation office are now located at City Hall, 216 Ontario Street. Open Monday through Friday from 8:30 a.m. to 4:30 p.m.
If you are a person with a disability and need City of Kingston information in another format, please contact Barry Kaplan, Accessibility Coordinator for the City of Kingston at 613-546-4291, ext. 3182 or e-mail: bkaplan@cityofkingston.ca.
