2009 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 17 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 per cent of your
- 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 2009 taxation, is the 2009 phase-in value reported on the property assessment notice issued by MPAC in late fall 2008. See further information about property reassessment on the reverse side.
An Example using Average Tax Dollars (ATD): For a home with an assessed value of $221,830 and property tax payment of $3,264, 17 per cent (or $560) goes to pay for education and 83 per cent (or $2,704) would go to pay for municipal services. The ATD column in
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 $2,704 (as in the example above).
|
2009 |
|||
|
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. |
211 |
7.8 |
|
Transportation |
Services for Transit, Airport and Traffic Management. |
114 |
4.2 |
|
Waste Management |
Garbage, recycling and organics collection and processing, yard waste composting and household hazardous waste facilities. |
100 |
3.7 |
|
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. |
300 |
11.1 |
|
Housing |
Affordable and subsidized housing. |
133 |
4.9 |
|
Social Services |
Social assistance (Ontario Works and Family Benefits), childcare programs, day care centres, emergency hostels and Ontario Disability Support Program ODSP. |
191 |
7.1 |
|
Culture, Recreation & Leisure |
Recreation programs, community centres, swimming pools, community events, heritage programs, Grand Theatre, ice pads and marinas. |
101 |
3.7 |
|
Land Ambulance |
Ambulance and paramedic services. |
83 |
3.1 |
|
Rideaucrest Long Term Care |
Rideaucrest Home. |
89 |
3.3 |
|
Fire & Emergency Management |
Fire suppression, public education, training and communications. |
325 |
12.0 |
|
Planning & Building Inspection |
Management of growth and sustaining the physical form of the city through planning, building inspection and licensing services. |
48 |
1.8 |
|
Capital Infrastructure |
Capital infrastructure projects. |
236 |
8.7 |
|
Police |
Kingston Police services. |
498 |
18.4 |
|
Library |
Kingston Frontenac Library services. |
88 |
3.3 |
|
Kingston Conservation Authority |
Cataraqui Region Conservation Authority services. |
15 |
0.6 |
|
KFL&A Public Health |
Kingston, Frontenac, Lennox & Addington Public Health services. |
52 |
1.9 |
|
Kingston Access Services |
Transportation services to citizens who are mobility impaired. |
29 |
1.1 |
|
Fairmount home |
The City's share of Fairmount Home costs. |
36 |
1.3 |
|
KEDCO |
Kingston Economic Development Corporation services. |
38 |
1.4 |
|
* University Hospitals Kingston Foundation |
Contribution towards the redevelopment of Kingston's hospitals. |
17 |
0.6 |
|
Total |
$2,704 |
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 MY 2009 TAX BILL COMPARE WITH MY 2008 TAX BILL?
The table below compares 2008 and 2009 property taxes on an average home.
|
2008 |
ASSESSMENT: $212,034 |
||
|
CENTRAL |
WEST |
EAST |
|
|---|---|---|---|
|
TAXATION |
|||
|
General Municipal |
$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 |
$2,788.40 |
$2,536.50 |
$2,482.36 |
|
Education |
$559.77 |
$559.77 |
$559.77 |
|
Tax Total |
$3,348.17 |
$3,096.27 |
$3,042.13 |
|
2009 |
ASSESSMENT: $$221,830 |
||
|
CENTRAL |
WEST |
EAST |
|
|
TAXATION |
|||
|
General |
$2,355.42 |
$2,355.42 |
$2,355.42 |
|
Fire |
$490.87 |
$261.80 |
$177.36 |
|
Garbage Disposal |
$38.08 |
$38.08 |
$38.08 |
|
Municipal Total |
$2,884.37 |
$2,655.30 |
$2,570.86 |
|
Education |
$559.01 |
$559.01 |
$559.01 |
|
Tax Total |
$3,443.38 |
$3,214.31 |
$3,129.87 |
|
Percentage of Increase |
2.84% |
3.81% |
2.88% |
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.
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 2009 taxation, of approximately 4.62 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 2009 assessment, which, for an average residential home in Kingston, was $212,034 in 2008 and $221,830 in 2009. The table compares 2008 and 2009 taxes using the revised 4.62 per cent assessment increase and average city operating budget increase of 3.74
ASSESSMENT APPEAL INFORMATION
Changes to the assessment appeal process became effective Jan. 1, 2009. Under the new rules, properties assessed in the residential, farm and managed forest property classes follow a two step appeal process: 1) file a request for reconsideration by March 31, 2009 with MPAC; 2) MPAC has until Sept. 30, 2009 to respond to the request and offer settlement. If the owner agrees, the offer is signed and returned to MPAC for updating the roll and forwarding to the city to adjust the taxes. If the owner disagrees with MPAC's offer, the owner may then file a formal appeal with the Assessment Review Board. Properties classified as multi-residential, commercial and industrial may appeal by filing to the Assessment Review Board by March 31, 2009.
Please note that 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.
TAX APPEAL INFORMATION
Property owners may file an application with the city to have taxes reduced or cancelled
for the following situations: change in use of the property which affects the property
assessment classification, i.e., a commercial area converted to residential dwelling; a
building had some form of damage or destruction; a mobile unit was removed; a person was
charged due to a gross or manifest error in the preparation of the assessment roll;
repairs or renovations to the land prevented the normal use of the land for at least three
months during the year.
[See additional information and forms.]
TAX DUE DATE
The tax due date is June 30, 2009.
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.
New! eCity Property Assessment and Tax Levy Lookup Tool — find out the amount of property taxes and the assessment used calculating them.
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
