The property tax system is based on the principle that all property owners share the cost of providing municipal services and programs for the entire community, regardless of whether an individual taxpayer makes use of a certain City service. The property tax system is not a user-pay system; all property owners (i.e., residential, business, commercial, industrial) contribute to the municipal waste management system regardless of whether municipal waste collection service is received or provided.
With respect to fairness and equity of service, any service over and above the current level of service supported by the current level of taxation, is in fact a service level increase. All taxes collected are distributed to meet the current program requirements. To expand collection at IC&I establishments that are currently not serviced is a service level increase and is not included in the current taxes paid by IC&I property owners. There are many competing service offerings, community needs and goals, and staff work to fit all these competing objectives into a finite budget, while also managing inflation and tax increases.
Property taxes are assessed by the Municipal Property Assessment Corporation (MPAC) property assessment rather than by services provided or used.