HomeMy WebLinkAboutZurich Citizens News, 1976-08-11, Page 16Page 16 -Citizens News, August 11, 1976
Jack Riddell
1 would like to take this opport-
unity to give you further informa-
tion on the Government's Pro-
posals for Tax Reform. in view of
the fact that a Commission is
conducting a series of meetings
throughout the Province this sum-
mer and fall to review these
proposals.
'All public property except
residences will he subject to
payments in lieu of taxes equal
to full taxes at 100 per cent of
market value. Public residences
will be subject to payments in
lieu of taxes equivalent to full
taxes at 50 per cent of market
value. Public utilities will be
subject to business assessment at
50 per cent of market value.
"As is the present case, chur-
ches. cemeteries and property
field in trust for a band or body
of Indians will be exempt. All
other presently exempt property
will he taxed at- 100 per cent of
market value. except residences
which will be taxed at 50 per cent
of market \ alue.
"A uniform method of phasing -
in the new tax SySteni over a
period of up to five years will
be available to prevent abrupt
tax changes.
"Assessment rolls will he re-
turned and enumeration will be
performed every two years to
coincide with local government
elections.
"Assessment on provincial
government property will be
pooled and assigned between the
public and separate elementary
schools in the same proportion as
the taxable assessment assigned
by the •owners and occupants
of residences.
"Costs shared among munici-
palities will he shared on the
basis of the assessment on which
taxes and payments in lieu of
taxes are based.
..Where assessment is to he
used to determine the grant to
be paid to a municipality, the
assessment used will he the
assessment on which taxes and
payments in lieu of taxes at'e
based.
i..
Tic provisions c1 The Assess-
ment
s assnient Act will apply to the assess-
ment of all real property in
Ontario, including areas without
municipal organization.
"Public bodies which receive
provincial grants, such as school
hoards, will be allowed to include
their property tax 'payments as
allowable expenses for grant
purposes.
"Ontario's property tax credits
which relate property taxes to
the ability to pay will, if necess-
ary. be strengthened upon imple-
mentation of the new system."
Included in the Government's
Commitsion reviews tax proposals
booklet on Property Tax Reform ,
is a preliminary analysis of pro- '
posed reforms.
According to this analysis,
"large tax shifts would occur if
market value assessment were •
introduced and applied against
the present property tax struc-
ture. This simply reflects the
fart that the values of different
types of properties have changed
at different rates. For example,
the market value of residences
has increased more rapidly than
the value of most business pro-
perties. Also, the market value of
single family residences has
increased more rapidly than
the market value of multiple
rental residences. And. the great-
est escalation in market value has
occurred for vacant lands.
"As reassessment has pro-
gressed. the impact of potential
tax shifts has been analysed by
the Province. in particular, the
Region of Niagara has been
extensively analysed as a test
area. On the basis of such an
analysis the 15 preceding propos-
als (mentioned in this and last
week's report) for changes in the
property tax system have been
designed (0 prevent bax shifts
w'hicll are either undesirable or
too rapid to accommodate.
"The Region of Niagara con-
tains most of the kinds of pro-
perty, that exist in Ontario. includ-
ing single family residences, mul-
tiple rental residences. farms,
commercial. industrial and gover-
nment properties. Because
of this, the Region has been
chosen as a test area 10 analyse
first, hoti• market value assess-
ment, using the present system of
taxation, would result in large
changes in property taxes for
different kinds of property, and
second, how the proposals for
a new tax .system would affect
property tax distribution.
"In this analysis, farm resid-
ences and other farm property
have been arbitrarily divided and
are not assessed at market value
as proposed. The tax levy has
been increased by 'the 00101101 of
taxes that local governments will
have to pay in respect of their
own property. The levy has
also been adjusted upward to
reflect increased taxes ori pro-
vincial properties and corespond-
ing decreases in provincial
grants.
"The analysis has been based
on the taxation of residences at
50 per cent of market value and
all other real property at 100
per cent o1' market Btisi-
n_Css assessment has been set at
o ' property vela
e.
Cr 'Cat l
.( cent
Furthermore, currently exempt
government and non-government
properties have been taxed at
100 per cent of market value.
These percentages have been
selected to obtain a distribution
ofp P .
ro erty taxes in the Region of
Niagara in keeping with the
proposals. These percentages
could change. as further analyses
involving other areas of the pro-
vince are completed,"
Results of the analysis of the
Region of Niagara are given in
a detailed table,, but the most
significant 'features may be sum-
marised as follows: "Using the
present tax system along with
market value assessment, taxes
on residences would increase
$3.1 million or 7.4 per cent.
Using the proposed tax system in
conjunction with market value
assessment, taxes on residences
decrease by $10.2 million or
'24.3 per cent.
"Net taxes on farm properties
under the present tax system
would increase by $ .5 million or
45.5 per cent. This compares
with a decrease of $ .2 niillion or
18.2 per cent tinder the proposed
tax system. Provincial payments
in respect of ('arm properties
would increase by $2.5 million.
"The realty taxes on commer-
cial and industrial properties
under the present tax system
would decrease by $4.4 niillion
.or 20.4 per cent. Under the
proposed tax system, this de-
crease would be only $1.2 niillion
or 5.6 per cent.
"The business tax on commer-
cial and industrial properties
under the present tax system
would decrease by $2.4 million
or 25.0 per cent, but increase
by $ .7 niillion or 7.3 per cent
under the proposed tax system.
"Payments to lieu of taxes on
federal governtlletit property
would change very little under the
present tax :system, but increase
$1.2 niillion under the proposed
system which includes the taxa-
tion of previously exempt federal
property.
"Payments in lieu of taxes and
payment of the Farni Tax Reduc-
tion by the Province each would
increase $ .5 million under the
present tax system for a total
increased cost to the Province of
$1 niillion. Under the proposed
tax system, the increased cost
-to the Province is 57.2 million.
This increase is made up of $2.5
million in farm assistance and
$4.7 million in payments in
lieu of tuxes. The cost to the
' Province includes payments in
lieu of taxes on Ontario Hydro
property.
"Payments in lieu oI' taxes on
municipal property would change
very little raider the present tax
syStenl, but would inrrL'atic 51.7
million under the proposed sys-
tem.
"Schools are exempt from
property taxation under the pre-
sent tax system. Under the pro-
posed tax system, schools would
be taxed. In Niagara, the tax on
schools would be $6,3 million,
"Taxes on previously exempt
private property would be $4.1.
niillion under the proposed tax
system,
"Taxes on other property,
which includes vacant land,
would increase $2.2 million under
the present tax system, as com-
pared to $5.6 million under the
proposed tax system.
1 would like to stress the fact
that I have made no attempt to
give my own views on the Govern-
ment's proposed Tax Reform.
This has been quite deliberate.
I felt it was. important to give you
the background information con-
tained in the Budget papers,
rather than my own view of the
situation, at this time,
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MR. AND MRS.. ALVIN BECKER
Carol Ann Shackleton andf�A�IvinJ� �Michael Becker were united in
marriage July 24 at Berea By -The -Water Lutheran Church in Goderich
by Rev. Marvin Barz, The bride's parents are Mr. and. Mrs. Benson
Shackleton, RR 1, Dungannon and bride's;
and Mrs. Rudolph Becker, RR 1,
Dashwood are parents of the groom. Valerie Shackleton was the maid
of honour and the .bridesmcfids were Evelyn McClinchey and Helen
Osbourne. The best man was'John Becker and guests were ushered by
Jim Becker and Gerald Shackleton. After a wedding trip to Northern
Ontario the couple is residing on Concession 14 of Hay township.
photo by Haugh
47 MAiN ST. GRAND BEND
238-2358