Tax Levy Bylaw

Whereas:

The City is a single-tier municipality incorporated pursuant to an order made under section 25.2 of the Municipal Act, R.S.O. 1990, c. M.45.

The powers of a municipality must be exercised by its council (Municipal Act, 2001, S.O. 2001, c. 25 (the Municipal Act, 2001), s. 5 (1)).

A municipal power must be exercised by bylaw unless the municipality is authorized to do otherwise (Municipal Act, 2001, s. 5 (3)).

A single-tier municipality may pass bylaws respecting financial management of the municipality and its local boards (Municipal Act, 2001, s. 10 (2)).

The budget for the City was adopted in accordance with section 284.16 of the Municipal Act, 2001 and the regulations made thereunder.

For each year, a local municipality must, in the year or the immediately preceding year, prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality (Municipal Act, 2001, s. 290 (1).

All taxes must, unless expressly provided otherwise, be levied upon the whole of the assessment for real property or other assessments made under the Assessment Act, R.S.O. 1990, c. A.31 (the Assessment Act) according to the amounts assessed and not upon one or more kinds of property or assessment or in different proportions (Municipal Act, 2001, s. 307 (1)).

If, in the Municipal Act, 2001 or any other Act or any bylaw passed under any Act, taxes, fees or charges are expressly or in effect directed or authorized to be levied upon rateable property of a municipality for municipal purposes, unless expressly provided otherwise: (a) the municipality must calculate such taxes, fees or charges as percentages of the assessment for real property in each property class; and (b) the municipality must establish tax rates and the rates to raise the fees or charges in the same proportion to each other as the tax rates established under section 308 of the Municipal Act, 2001 for the property classes are to each other (Municipal Act, 2001, s. 307 (2)).

For the purposes of raising the general municipal levy, a local municipality must, each year, pass a bylaw levying a separate tax rate, as specified in the bylaw, on the assessment in each property class in the City of Kingston rateable for local municipality purposes (Municipal Act, 2001, s. 312 (2)).

For the purposes of raising a special local municipal levy, a local municipality must, each year, pass a bylaw levying a separate tax rate, as specified in the bylaw, on all or part of the assessment, as specified in the bylaw, in each property class in the local municipality rateable for local municipality purposes (Municipal Act, 2001, s. 312 (4)).

A municipality may pass bylaws providing for the payment of taxes in one amount or by instalments and the date or dates in the year for which the taxes are imposed on which the taxes or instalments are due (Municipal Act, 2001, s. 342 (1) (a)).

A taxpayer must pay taxes in accordance with the installments and due dates established by the municipality unless the municipality has established alternative instalments and due dates and the treasurer receives and approves the taxpayer's request to use the alternative instalments and due dates (Municipal Act, 2001, s. 342 (3)).

A local municipality may pass a bylaw providing for the billing of a property separately from the other property classes (Municipal Act, 2001, s. 343 (4)).

A local municipality may, in accordance with section 345 of the Municipal Act, 2001, pass bylaws to impose late payment charges for the non-payment of taxes or any instalment by the due date (Municipal Act, 2001, s. 345 (1)).

A local municipality may pass a bylaw to provide for the payment of taxes by any person into a financial institution to the credit of the treasurer of the municipality and, in that case, the person making the payment is entitled to be issued a receipt by the institution for the amount paid (Municipal Act, 2001, s. 346 (2)).

On December 15, 1987, the City designated an area downtown as an improvement area and established a board of management under subsection 204 (1) of the Municipal Act, 2001. The City must annually raise the amount required for the purposes of the board of management (Municipal Act, 2001, s. 208 (1)).

Therefore, council enacts:

1.1 This bylaw may be cited as a Bylaw to Levy Taxes for Year 2025.

1.2 In this bylaw:

Assessment means the assessment of real property made under the Assessment Act according to the latest returned assessment roll;

City means The Corporation of the City of Kingston;

Council means the council of the City;

Property class means a class of real property prescribed under the Assessment Act;

Rateable property means land that is subject to municipal taxation;

Tax rate means the tax rate to be levied against property expressed as a percentage, to eight decimal places, of the assessment of the property; and

Treasurer means the individual appointed by the City as treasurer or the treasurer's designate;

1.3 The following are the schedules attached to and forming part of this bylaw:

Schedule 1 - 2025 Revenue to be Raised by Taxation;

Schedule 2 - 2025 Tax Rate Schedule – Non-capped Property Classes;

Schedule 3 - 2025 Tax Rate Schedule – Business Property Classes;

Schedule 4 - 2025 Tax Rate Schedule – Business Property Classes (Education Retained);

Schedule 5 - 2025 General Municipal Levy;

Schedule 6 - 2025 External Agencies Levy;

Schedule 7 - 2025 Regulated Municipal Levy;

Schedule 8 - 2025 Fire Levy – Special Area Rates;

Schedule 9 - 2025 Garbage Disposal Levy - Special Area Rate;

Schedule 10 - 2025 University Hospitals Kingston Foundation Levy;

Schedule 11 - 2025 County of Frontenac Levy;

Schedule 12 - 2025 Downtown Kingston! Business Improvement Area Operating Levy;

Schedule 13 - 2025 Downtown Kingston! Business Improvement Area - Slush Puppie Place Levy;

Schedule 14 - 2025 Education Levy.

1.4 In the event of a conflict or inconsistency between the provisions of this bylaw and the provisions of a schedule, the provisions of the bylaw will prevail.

1.5 In the event of a conflict or inconsistency between the provisions of any of the schedules, the order of priority of the schedules will be the order, from highest to lowest, in which the schedules are listed in section 1.3.

1.6 For the purposes of interpreting this bylaw:

1. a reference to any legislation, regulation, or bylaw or to a provision thereof includes a reference to any legislation, regulation or bylaw enacted, made or passed in substitution thereof or amendment thereof;
2. any reference to legislation or bylaws includes all of the regulations made thereunder; and
3. "include", "includes" and "including" indicate that the subsequent list is not exhaustive.

2.1 The whole of the assessment for real property within the City of Kingston for the year 2025 is as follows:

2.2 Schedule 1 sets out the sums required for the 2025 budget of the City.

2.3 There will be levied and collected upon the whole of the assessment for real property within the City of Kingston the sum of $248,403,935 as per the lines titled "Municipal - General" and "Municipal - External Agencies" on Schedule 1 as the estimated property tax levy required during the year 2025 for general municipal purposes.

2.4 Schedules 2, 3 and 4 specify the tax rates and charges to be levied on certain property classes.

2.5 Schedule 5 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised for the general municipal

2.6 Schedule 6 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised for the municipal external agencies' levy.

2.7 There will be levied and collected a special tax rate upon the rateable property that is in the Utility Right-of-Way and Railway Right-of-Way property classes, as defined in the Assessment Act. Schedule 7 sets out the special tax rate and amount of $57,378 to be raised.

2.8 The sum required to defray expenses of fire protection, as specified in the table below, will be raised by the levy of special rates upon the whole of the assessment for real property within that area, which tax rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 8 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised for this special area tax rate.

2.9 The sum of $2,089,811 will be raised by the levy of special tax rates to defray expenses of residential garbage collection and will be levied upon the whole the residential property assessment, except for condominium properties, and which tax rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 9 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised for this special area rate.

2.10 There will be levied and collected upon the whole of the assessment for real property within the City of Kingston, the sum of $2,500,000, for the purpose of raising funds required for the University Hospitals Kingston Foundation, and which rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 10 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised.

2.11 There will be levied and collected upon the whole of the assessment for real property within the City of Kingston, the sum of $17,756,644, for the purpose of raising funds required for the County of Frontenac requisition for Fairmount Home for the Aged and Frontenac Paramedic Services, as specified in the table below, and which tax rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 11 sets out the tax rate to be applied to the assessment on each property class producing the amount to be raised.

2.12 There will be levied and collected a special tax rate upon the rateable property that is in the Commercial Assessment and Industrial Assessment property classes, as defined in the Assessment Act, within the area defined as the Business Improvement Area within the City of Kingston, for the purposes of raising $1,571,428 for the Business Improvement Area as required for the operating budget approved and which tax rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 12 sets out the amount to be raised on the assessment.

2.13 There will be levied and collected a special tax rate, as prescribed by City of Kingston Bylaw Number 2006-137, for the purposes of raising $278,996 for the Slush Puppie Place loan repayment, upon the rateable property that is in the Commercial Assessment and Industrial Assessment property classes, as defined in the Assessment Act, which tax rate will be in addition to other tax rates for which the same real property is and will be liable. Schedule 13 sets out the amount to be raised on the assessment.

2.14 There will be levied and collected education tax rates, in the amount of $49,540,476, upon the whole of the assessment for real property within the of Kingston. Schedule 14 sets out the education tax rates, as set in Ontario Regulation 400/98 and Ontario Regulation 382/98, to be applied to the assessment producing the amount to be levied and collected.

2.15 Taxes levied for Residential, New Multi-residential, Managed Forests and Farm property classes for the year 2025 will be billed together and will become due and payable on the 30th day of June 2025.

2.16 Taxes levied for Commercial, Industrial, Multi-residential, Pipeline, Railway and Utility Transmission & Distribution Corridor property classes for the year 2025 will be billed together and will become due and payable on the 30th day of June 2025.

2.17 There will be imposed a penalty of one and one-quarter percent per month (15% per annum) on the first day of default of payment on all rates and taxes of the current year remaining unpaid after the due date of the said rates and taxes.

2.18 There will be imposed interest of one and one-quarter percent per month (15% per annum) on the first day of each month on all rates and taxes remaining unpaid, except that interest will not be charged before the first day of default.

2.19 All omitted and supplementary taxes levied under the Assessment Act will be due not less than 21 days after demand, and penalties and interest will be added in the same manner as other taxes levied under this bylaw. Omitted supplementary taxes will be payable in one installment.

2.20 Instead of the percentages described in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Municipal Ac, 2001, all tax rates will be reduced by 0%.

3.1 Taxes are payable at the following:

1. at any financial institution in the City of Kingston area having payment arrangements with the City;
2. through banks offering telephone and internet payment plans registered with the City;
3. by using one of the 24-hour drop boxes located at City Hall and 1211 John Counter Boulevard;
4. the City's municipal office at 216 Ontario Street, Kingston, Ontario;
5. by mail;
6. at Canada Post outlets where MoneyGram Bill payment services are offered;
7. under the City's pre-authorized property tax payment program and provided the treasurer has received and approved a taxpayer's request to use the alternative installments and due dates under that program pursuant to City of Kingston Bylaw Number 2003-368; and
8. by VISA or MasterCard online or over the telephone through Paymentus Corporation, a third-party automated bill payment service, subject to a convenience fee, pursuant to City of Kingston Bylaw Number 2014-69.

3.2 Pursuant to Section 347 of the Municipal Act, 2001, where any payment is received on account of taxes, the following applies:

1. the payment will first be applied against late payment charges owing in respect of those taxes according to the length of time the charges have been owed, with the charges imposed earlier being discharged before charges imposed later;
2. the payment will then be applied against the taxes owing according to the length of time they have been owed, with the taxes imposed earlier being discharged before taxes imposed later; and
3. no part payment will be accepted on account of taxes in respect of which a tax arrears certificate is registered except under an extension agreement entered into.

4.1 The treasurer is responsible for the administration of this bylaw.

4.2 The treasurer may approve or prescribe the form of all tax forms and other forms for the purpose of this bylaw, specify the procedure for the use of forms and require their use for any purpose of this bylaw.

4.3 The treasurer may rectify minor administrative oversights in respect of this bylaw.

4.4 Where this bylaw provides that the treasurer may do an act, the treasurer when doing the act, seek and consider information or documents from any person, and may consult with other City employees, legal counsel, or other advisors, all as the treasurer considers necessary.

4.5 Where this bylaw provides that the treasurer may do an act, it may be done by a person authorized by the treasurer to do the act.

5.1 If a court of competent jurisdiction declares any provision, or any part of a provision, of this bylaw to be invalid, or to be of no force and effect, it is the intention of council in enacting this bylaw that each and every provision of this bylaw authorized by law be applied and enforced in accordance with its terms to the extent possible according to law.

5.2 This bylaw will come into force and take effect on the date it is passed.

This Bylaw was passed on April 15, 2025.