Region of Durham Finance Department Township of Scugog - - PowerPoint PPT Presentation
Region of Durham Finance Department Township of Scugog Presentation February 15, 2017 Property Taxation Overview 2017 Estimated Budget Property Taxes Expenditures Residential 57% Region Reassessment Local 27% Less Assessment 2017
Township of Scugog Presentation February 15, 2017
Scugog Presentation February 15, 2017 2
2017 Estimated Property Taxes Budget Expenditures
Less Assessment Growth
Reassessment 2017 -2020
MPAC Assigned
Municipal Calculation Residential Non-Residential
16% 27% 57%
Education Local Region
43% 19% 38%
Education Local Region
Scugog Presentation February 15, 2017 3 7.5% 11.0% 2.9% 6.4% 0.9% 10.4% 3.9%
12.4% 7.1% 6.8%
Residential Multi-Residential Commercial (Residual) Shopping Centres Office Buildings Parking Lots All Commercial Industrial (Residual) Large Industrial All Industrial Farmland All Properties (unweighted) All Properties (weighted)
Commercial Industrial
Regional Tax Impacts
Region-wide by Class
0.6% 3.9%
3.8%
5.2%
Residential Multi-Residential Commercial (Residual) Shopping Centres Office Buildings Parking Lots All Commercial Industrial (Residual) Large Industrial All Industrial Farmland
Commercial Industrial
CVA Changes
Region-wide by Class
Scugog Presentation February 15, 2017 4
0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 0% or less 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% >15%
Share of All Properties 2017 CVA Change
Properties by CVA Change
Region Scugog
Region Average 7.1% Scugog Average 5.6%
by local municipality due to reassessment
Scugog Presentation February 15, 2017 5 7.5% 7.5% 8.1% 7.4% 6.2% 5.6% 4.3% 4.7% 7.1%
Taxable Properties based on MPAC Returned Roll
2017 Average CVA Change
1st Year Phase-In 2017 Regional Tax Shifts ($m)
$0.36 $0.86 $0.56 $0.55 $0.22 $1.19 $0.57 $0.35 Brock Uxbridge Scugog Clarington Oshawa Whitby Ajax Pickering (3.4%) (3.2%) 0.2% 0.9% 0.5% 0.3% (2.4%) (0.7%)
11.4% Single detached home not on waterfront Link home Semi Detached Single detached home
Condominiums Seasonal 1st tier
Seasonal 2nd tier
Residential Multi-Residential All Commercial All Industrial Farmland
Residential Type Properties Property Classes
Scugog Presentation February 15, 2017 6
0.1% 1.7% 12.5% 26.7% 27.8% 14.6% 16.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Region Residential 196,000
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0.1% 1.7% 12.5% 26.7% 27.8% 14.6% 16.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Region Residential 196,000
80,000 Homes >2%
Scugog Presentation February 15, 2017 7
15,700 12,200 26,500 21,200 3,200 250 450 50
Pickering Ajax Whitby Oshawa Clarington Scugog Uxbridge Brock
Location of 80,000 Homes >2%
0.1% 1.7% 12.5% 26.7% 27.8% 14.6% 16.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Region Residential 196,000
80,000 Homes >2%
Scugog Presentation February 15, 2017 7
15,700 12,200 26,500 21,200 3,200 250 450 50
Pickering Ajax Whitby Oshawa Clarington Scugog Uxbridge Brock
Location of 80,000 Homes >2%
0.1% 1.7% 12.5% 26.7% 27.8% 14.6% 16.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Region Residential 196,000
0.5% 0.9% 1.2% 1.6% 4.6% 17.6% 73.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Scugog Residential 7,150
80,000 Homes >2%
Scugog Presentation February 15, 2017 7
15,700 12,200 26,500 21,200 3,200 250 450 50
Pickering Ajax Whitby Oshawa Clarington Scugog Uxbridge Brock
Location of 80,000 Homes >2%
0.1% 1.7% 12.5% 26.7% 27.8% 14.6% 16.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Region Residential 196,000
0.5% 0.9% 1.2% 1.6% 4.6% 17.6% 73.6%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Scugog Residential 7,150
80,000 Homes >2%
Scugog Presentation February 15, 2017 7
26.1% 14.8% 3.8% 2.4% 2.2% 3.2% 47.5%
Greater than 10% 5% to 10% 3% to 5% 2% to 3% 1% to 2% 0% to 1% Decrease
Scugog Non-Residential 3,440
Committee of the Whole
Taxpayer Affordability & Competitiveness Annualization of 2016 Items Maintain & Increase Service Levels
PRIORITIZED AFFORDABLE BUDGET
Scugog Presentation February 15, 2017 8
All Expenditures All Revenues
Total Regional Gross Budget Including Water & Sewer: $1.47B
Police 18% Social Services 32% Health 4% Paramedic Services 4% Other 15% Works (incl.
Roads)
11% Solid Waste 6% Transit 10% Other 12% Reserves & Reserve Funds 7% Development Charges 1% Provincial Subsidy 17% Provincial Upload 8% Property Tax 55%
Scugog Presentation February 15, 2017 9
Property Tax Supported Budgets $1.14B
Average Residential Home Impact $40
2016 CVA - $362,000
Scugog Presentation February 15, 2017 10
2017 Increase ($ millions) Tax Impact (per cent)
Police Services 5.63 0.94 Conservation Authorities 0.13 0.02 Regional Operations and Other 15.16 2.53 Special Contributions 0.08 0.01 21.00 3.50 Assessment Growth (1.70) 2017 Net Property Taxpayer Impact 1.80
3.0% 1.9% 2.5% 1.7% 1.6% 1.4% 1.4% 1.6% 1.1% 1.4% 1.7%
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Regional Taxable Weighted Assessment Growth 2007 to 2017
Average Single Family Detached Home (not on waterfront)
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2017 Reassessment Region Tax Average 6.8%
CVA Change > 6.8% Reassessment Increase CVA Change < 6.8% Reassessment Decrease
Average Single Family Detached Home (not on waterfront)
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2017 Reassessment Region Tax Average 6.8%
CVA Change > 6.8% Reassessment Increase CVA Change < 6.8% Reassessment Decrease
Region-Wide Average Home
Average increase $72 or 2.8%
$2,542 $2,569 $2,614
2016 2017 with reassessment only 2017 with budgetary & reassessment
CVA = $395,700
CVA Change = 7.9%
CVA = $366,600
Average Single Family Detached Home (not on waterfront)
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2017 Reassessment Region Tax Average 6.8%
CVA Change > 6.8% Reassessment Increase CVA Change < 6.8% Reassessment Decrease
Region-Wide Average Home
Average increase $72 or 2.8%
$2,542 $2,569 $2,614
2016 2017 with reassessment only 2017 with budgetary & reassessment
CVA = $395,700
CVA Change = 7.9%
CVA = $366,600
$2,508 $2,479 $2,521
2016 2017 with reassessment only 2017 with budgetary & reassessment
Scugog Average Home
CVA = $378,600
Average increase $13 or 0.5%
CVA Change = 5.6%
CVA = $358,700
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Average decrease $139 or 2.8%
$5,069 $4,847 $4,930
$4,000 $4,500 $5,000
2016 2017 with reassessment
2017 with budgetary & reassessment
CVA = $510,600
CVA Change = 2.1%
CVA = $500,000
Automobile Phone, Cable & Internet Regional Tax Bill Hydro Water Sewage $625 $250 $210 $174 $36 $39
Scugog Presentation February 15, 2017 13
Automobile Phone, Cable & Internet Regional Tax Bill Hydro Water Sewage $625 $250 $210 $174 $36 $39
Police ($65/month) Waste Services ($16/month) Paramedic Services ($8/month) Regional Transit ($17/month) Public Health ($6/month) Long-Term Care ($14/month) Works ($27/month)
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Scugog Presentation February 15, 2017 14