Determination of 1998 assessment-related changes
372.1(1)For the purposes of section 372, the 1998 assessment-related tax increase or decrease shall be determined in accordance with this section. Calculation of amount (2)The amount of the 1998 assessment-related tax increase or decrease for a property equals the sum of the following: 1. If, in 1997, taxes were levied on the property to raise a general upper-tier levy, the general upper-tier amount determined under subsection (4). 2. If, in 1997, taxes were levied on the property to raise a general local municipality levy, the general local amount determined under subsection (5). 3. If, in 1997, taxes for school purposes were levied on the property, the school amount determined under subsection (6). 4. If, in 1997, taxes were levied on the property to raise a special levy, a special municipal amount for each such levy determined under subsection (7). 5. If, in 1998, a by-law under section 368.2 applies to the property, the graduated tax rate amount, determined under subsection (8). Clarification as to increase or decrease (3)If the 1998 assessment-related tax increase or decrease is positive, it is a 1998 assessment-related tax increase and if it is negative, it is a 1998 assessment-related tax decrease. General upper-tier amount (4)The general upper-tier amount for the property, referred to in paragraph 1 of subsection (2), shall be determined in accordance with the following:  Where, “1997 upper-tier taxes (class)” means an amount determined as follows: 1. Identify all the properties in the municipality that passed the by-law under section 372 that, for 1998, are classified in the same property class as the property for which the general upper-tier amount is being determined. 2. The 1997 upper-tier taxes (class) is the total of the taxes on the properties identified in paragraph 1, including business taxes imposed on persons carrying on businesses on such properties, levied for the purposes of the general upper-tier levy for 1997; “1998 upper-tier assessment (class)” means the total assessment for 1998 of the properties identified in paragraph 1 of the definition of “1997 upper-tier taxes (class)” that are properties upon which the general upper-tier levy was levied in 1997; “1998 assessment (property)” means the assessment of the property for 1998; “1997 upper-tier taxes (property)” means the taxes on the property, including business taxes imposed on persons carrying on a business on the property, levied in 1997 for the purposes of the general upper-tier levy. General local amount (5)The general local amount for the property, referred to in paragraph 2 of subsection (2), shall be determined in accordance with the following:  Where, “1997 local taxes (class)” means an amount determined as follows: 1. Identify all the properties in the same local municipality as the property for which the general local amount is being determined that, for 1998, are classified in the same property class as the property for which the general local amount is being determined. 2. The 1997 local taxes (class) is the total of the taxes on the properties identified in paragraph 1, including business taxes imposed on persons carrying on businesses on such properties, levied for the purposes of the general local municipality levy for 1997; “1998 local assessment (class)” means the total assessment for 1998 of the properties identified in paragraph 1 of the definition of “1997 local taxes (class)” that are properties upon which the general local municipality levy was levied in 1997; “1998 assessment (property)” means the assessment of the property for 1998; “1997 local taxes (property)” means the taxes on the property, including business taxes imposed on persons carrying on a business on the property, levied in 1997 for the purposes of the general local municipality levy. School amount (6)The school amount for the property, referred to in paragraph 3 of subsection (2), shall be determined in accordance with the following:  Where, “1997 school taxes (class)” means an amount determined as follows: 1. Identify all the properties in the municipality that passed the by-law under section 372 that, for 1998, are classified in the same property class as the property for which the school amount is being determined. 2. The 1997 school taxes (class) is the total of the taxes on the properties identified in paragraph 1, including business taxes imposed on persons carrying on businesses on such properties, levied in 1997 for school purposes; “1998 school assessment (class)” means the total assessment for 1998 of the properties identified in paragraph 1 of the definition of “1997 school taxes (class)”; “1998 assessment (property)” means the assessment of the property for 1998; “1997 school taxes (property)” means the taxes on the property, including business taxes imposed on persons carrying on a business on the property, levied in 1997 for school purposes. Special municipal amount (7)The special municipal amount for the property, referred to in paragraph 4 of subsection (2), shall be determined in accordance with the following:  Where, “1997 special taxes (class)” means an amount determined as follows: 1. Identify all the properties that, for 1998, are classified in the same property class as the property for which the special municipal amount is being determined and that are in, i. the municipality that imposed the special levy, if the municipality was an upper-tier municipality that still exists in 1998, or ii. in any other case, the local municipality that the property for which the special municipal amount is being determined is in. 2. Identify the properties identified in paragraph 1 upon which the special levy was levied in 1997. 3. The 1997 special taxes (class) is the total of the taxes on the properties identified in paragraph 2, including business taxes imposed on persons carrying on businesses on such properties, levied for the purposes of the special levy for 1997; “1998 special assessment (class)” means the total assessment for 1998 of the properties identified in paragraph 2 of the definition of “1997 special taxes (class)”; “1998 assessment (property)” means the assessment of the property for 1998; “1997 special taxes (property)” means the taxes on the property, including business taxes imposed on persons carrying on a business on the property, levied in 1997 for the purposes of the special levy. Graduated tax rate amount (8)The graduated tax rate amount for the property, referred to in paragraph 5 of subsection (2), shall be determined in accordance with the following, subject to any regulations under subsection (13):  Where, “1998 graduated tax rate taxes” means the amount the taxes would be for 1998 in the absence of any by-law under section 372; “1998 ungraduated tax rate taxes” means the amount the taxes would be for 1998 in the absence of the by-law under section 368.2 and any by-law under section 372. Further rules (9)The determination of the 1998 assessment-related tax increase or decrease for a property is subject to the following: 1. The 1998 assessment-related tax increase or decrease for a property in the farmland property class or the managed forest property class prescribed under the Assessment Act is 25 per cent of the amount otherwise determined under this section with the modifications described in paragraph 2. 2. The modifications referred to in paragraph 1 are that, for the purposes of the application of subsections (4) to (7), the amounts used for the following shall be the amounts used for property in the residential/farm property class, i. the 1997 upper-tier taxes (class) and the 1998 upper-tier assessment (class) in subsection (4), ii. the 1997 local taxes (class) and the 1998 local assessment (class) in subsection (5), iii. the 1997 school taxes (class) and the 1998 school assessment (class) in subsection (6), and iv. the 1997 special taxes (class) and the 1998 special assessment (class) in subsection (7). 3. If a new improvement to a property is reflected in the assessment used to determine the 1998 taxes but was not reflected in the assessment used to determine the 1997 taxes, i. the 1998 assessment (property) shall be adjusted, in each formula in subsections (4) to (7), to what it would be if the improvement was not reflected in the assessment for 1998, and ii. the graduated tax rate amount shall be determined under subsection (8) as though the improvement were not reflected in the assessment for 1998. 4. If an improvement to a property was reflected in the assessment used to determine the 1997 taxes and, because of a change related to the improvement, the improvement is not reflected in the assessment used to determine the 1998 taxes, i. the 1998 assessment (property) shall be adjusted, in each formula in subsections (4) to (7), to what it would be if the improvement was reflected in the assessment for 1998, and ii. the graduated tax rate amount shall be determined under subsection (8) as though the improvement were reflected in the assessment for 1998. 5. A by-law under subsection 372 (1) may provide for the school amount determined under subsection (6) to be calculated by using, instead of the actual taxes for school purposes, an amount determined by the application of a uniform mill rate to the assessment used to determine the 1997 taxes. The uniform mill rate shall be the public school mill rate for elementary and secondary school purposes that applied in the municipality in 1997 or, if there was more than one such mill rate, one of those mill rates. 6. A by-law under subsection 372 (1) that provides for the use of a uniform mill rate referred to in paragraph 5 may provide for the adjustment of the 1998 assessment related tax increase or decrease to the extent the council considers necessary to address unfairness resulting from the actual taxes for school purposes for 1997 for a property varying, by more than 5 per cent, from the amount determined by the application of the uniform mill rate. 7. If section 368.1 applies to a property for 1998, the assessment of the property in the applicable subclass shall be reduced, for the purposes of determining the 1998 assessment-related tax increase or decrease for the property or for any other property, by the percentage reduction that applies with respect to the assessment under section 368.1. 8. Paragraph 7 applies for the purposes of determining the 1998 assessment (property) in subsections (4) to (7) and for the purposes of determining the following, i. the 1998 upper-tier assessment (class) in subsection (4), ii. the 1998 local assessment (class) in subsection (5), iii. the 1998 school assessment (class) in subsection (6), and iv. the 1998 special assessment (class) in subsection (7). Application to payments in lieu of taxes (10)This section applies, in accordance with the regulations, with respect to payments in lieu of taxes, other than an amount referred to in subparagraph ii of paragraph 24 of subsection 3 (1) of the Assessment Act or an amount received under section 157 or subsection 158 (4) of this Act, as though they were taxes. International bridges and tunnels (11)The following apply with respect to a bridge or tunnel that crosses a river forming the boundary between Ontario and the United States: 1. The 1998 assessment-related tax increase or decrease for land used for the purposes of the bridge or tunnel is the amount the taxes on the land would be for 1998 in the absence of any by-law under section 372 minus the 1997 taxes on the land for municipal and school purposes. 2. In paragraph 1, “land used for the purposes of the bridge or tunnel” includes land at the end of the bridge or tunnel used in connection with the bridge or tunnel, including duty-free stores. 3. Amounts payable in 1997 under the International Bridges Municipal Payments Act, 1981 shall be deemed, for the purposes of paragraph 1, to be 1997 taxes. Mixed use (12)If portions of a property are classified in different property classes on the assessment roll for 1998, each portion shall be deemed to be a separate property for the purposes of this section. Regulations (13)The Minister of Finance may make regulations providing for adjustments to the graduated tax rate amount determined under subsection (8) in respect of tax rates prescribed under section 257.12 of the Education Act for different portions of a property’s assessment. Regulations, payments in lieu of taxes (14)The Minister may make regulations governing the application of this section with respect to payments in lieu of taxes. Different rules for different payments (15)Regulations under subsection (14) may treat different payments in lieu of taxes differently. Same (16)Without limiting the generality of subsection (14), regulations under that subsection may provide, (a) for all or part of a payment in lieu of taxes to be included in the following, (i) the 1997 upper-tier taxes (class) in subsection (4), (ii) the 1997 local taxes (class) in subsection (5), (iii) the 1997 school taxes (class) in subsection (6), and (iv) the 1997 special taxes (class) in subsection (7); (b) for all or part of the assessment of the property to which a payment in lieu of taxes relates to be included in the following, (i) the 1998 upper-tier assessment (class) in subsection (4), (ii) the 1998 local assessment (class) in subsection (5), (iii) the 1998 school assessment (class) in subsection (6), and (iv) the 1998 special assessment (class) in subsection (7). 1998, c. 3, s. 22.