2008 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 18 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 82 per cent of your bill's total.
- 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).
An Example using Average Tax Dollars (ATD): For a home with an assessed value of $212,034 and property tax payment of $3,162, 18 per cent (or $560) goes to pay for education, and 82 per cent (or $2,602) would go to pay for municipal services. The ATD column in the table below shows how much you would pay per service with this tax 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 $2,602 (as in the example above).
|
2008 |
|||
|
Service |
Description |
ATD |
% |
|---|---|---|---|
|
General Government and Fiscal Services (net) |
CAO, Mayor, Council, Clerk's Dept, Finance, Organizational Effectiveness, 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. |
206 |
7.9 |
|
Transportation |
Services for Transit, Airport and Traffic Management. |
128 |
4.9 |
|
Waste Management |
Garbage and recycling collection and processing, yard waste composting and household hazardous waste facilities. |
94 |
3.6 |
|
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. |
253 |
9.7 |
|
Housing |
Affordable and subsidized housing. |
132 |
5.1 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centre, emergency hostels and Ontario Disability Support Program (ODSP). |
208 |
8.0 |
|
Cultural & Recreation |
Recreation programs, community centres, swimming pools, community events, heritage programs, Grand Theatre, ice pads and marinas. |
86 |
3.3 |
|
Land Ambulance |
Ambulance and paramedic services. |
81 |
3.1 |
|
Rideaucrest Long Term Care |
Rideaucrest Home. |
86 |
3.3 |
|
Fire & Emergency Management |
Fire suppression, public education, training and communications. |
317 |
12.2 |
|
Planning & Building Inspection |
Management of growth and sustaining the physical form of the city through planning, building inspection and licensing services. |
59 |
2.3 |
|
Capital Infrastructure |
Capital infrastructure projects. |
216 |
8.3 |
|
Police |
Kingston Police services. |
476 |
18.3 |
|
Library |
Kingston Frontenac Library services. |
85 |
3.3 |
|
Kingston Conservation Authority |
Cataraqui Region Conservation Authority services. |
14 |
0.5 |
|
KFL&A Public Health |
Kingston, Frontenac, Lennox & Addington Public Health services. |
51 |
2.0 |
|
Kingston Access Services |
Transportation services to citizens who are mobility impaired |
29 |
1.1 |
|
Fairmount home |
The City's share of Fairmount Home costs. |
35 |
1.3 |
|
KEDCO |
Kingston Economic Development Corporation services. |
38 |
1.5 |
|
* University Hospitals Kingston Foundation |
Contribution towards the redevelopment of Kingston's hospitals. |
8 |
0.3 |
|
Total |
$2,602 |
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. 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 MY 2008 TAX BILL COMPARE WITH MY 2007 TAX BILL?
The table below compares 2007 and 2008 property taxes on an average home.
|
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 |
|
2008 |
ASSESSMENT: $212,034 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$2,263.55 |
$2,263.55 |
$2,263.55 |
|
Fire |
$488.14 |
$236.24 |
$182.10 |
|
Garbage Disposal |
$36.71 |
$36.71 |
$36.71 |
|
Municipal Total |
$2,788.41 |
$2,536.50 |
$2,482.37 |
|
Education |
$559.77 |
$559.77 |
$559.77 |
|
Tax Total |
$3,348.18 |
$3,096.28 |
$3,042.14 |
|
Percentage of increase from 2007 to 2008 |
3.2% |
4.2% |
2.7% |
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. 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.
CAN I APPEAL THE ASSESSED VALUE OF MY HOME?
If you believe the value of your home has been incorrectly assessed, you may file a Request for Reconsideration with MPAC. See www.mpac.ca, or call MPAC at 1-866-296-6722 for more information. The RFR must be filed on or before Dec. 31, 2008. A lower assessment will lower the amount of taxes billed. Taxes must be paid even if you are appealing your assessment. The City has no authority to waive interest beyond the amount of tax reduction achieved if your appeal is successful.
QUESTIONS OR CONCERNS
If you have concerns about your bill, or want more information on the City's structure and City services call our customer service line at 613-546-0000.
If you are a person with a disability and need this information in another format, please contact Barry Kaplan, Accessibility Coordinator, 613-546-4291, ext. 3182, bkaplan@cityofkingston.ca
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.
