2007 bma report - thunder bay

371

Municipal Study 2007

Table of Contents

TABPAGE NUMBER DESCRIPTION

EXECUTIVE SUMMARY

1 1 INTRODUCTION

2 6 MUNICIPAL PROFILE• Population Statistics (1996-estimated 2006) • % of Dwellings Built Before and After 1986 (NEW)• % of Dwellings Requiring Major Repair (NEW)• Land Area and Density• Assessment Per Capita• Change in Unweighted Assessment 2004-2007• Assessment Composition By Class• Consolidated Unweighted Assessment (Residential vs. Non-Residential)• Shift in Tax Burden—Unweighted to Weighted Residential Assessment• Building Permit Values/Activity

3 43 MUNICIPAL FINANCIAL INDICATORS• Net Municipal Levy Per Capita• Net Municipal Levy (Upper Tier, Lower Tier and Single Tier Splits) (NEW)• Net Municipal Levy Per $100,000 of Assessment• Reserves as a % of Total Expenditures • Reserves as a % of Total Expenditures (Excluding Water/Sewer) • Water Reserves as a % of Water Expenditures • Sanitary Reserves as a % of Sanitary Expenditures• Reserves (Excluding Water/Sewer) as a % of Taxation and sorted by Location• Debt Charges as a % of Total Expenditures • Debt Charges as a % of Total Expenditures (Excluding Water/sewer) • Water Debt Charges as a % of Water Expenditures • Sanitary Sewer Debt Charges as a % of Sanitary Sewer Expenditures • Debt Charges as a % of Taxation• Outstanding Debt to Reserve Ratio • Water Debt to Water Reserve Ratio (NEW) • Sewer Debt to Sewer Reserve Ratio (NEW)• Debt and Reserves Per Capita• Debt Outstanding and Unfinanced Capital Per Unweighted Assessment (NEW)• Financial Position (NEW)• Taxes Receivable as a % of Tax Levies and sorted by Location

372


Table of Contents (cont’d)


4 90 Revenue and Expenditure Analysis & MPMPs• Fire—Net Expenditures Per Capita and MPMP• Police—Net Expenditures Per $100,000 CVA and MPMP• POA—Net Expenditures Per Capita• Roadways—Net Expenditures Per Capita and MPMP• Winter Control—Net Expenditures Per Capita and MPMP• Transit—Net Expenditures Per Capita and MPMP• Parking—Net Expenditures Per Capita• Sanitary Sewer—MPMP• Storm—Net Expenditures Per Capita and MPMP• Water—MPMP• Waste Collection—Net Expenditures Per Capita and MPMP• Waste Disposal—Net Expenditures Per Capita and MPMP• Recycling—Net Expenditures Per Capita and MPMP• Public Health—Net Expenditures Per Capita and MPMP• Ambulance—Net Expenditures Per Capita• Cemeteries—Net Expenditures Per Capita• General Assistance—Net Expenditures Per Capita• Assistance to the Aged—Net Expenditures Per Capita • Child Care—Net Expenditures Per Capita • Social Housing—Net Expenditures Per Capita • Parks—Net Expenditures Per Capita • Recreation Programming—Net Expenditures Per Capita and MPMP• Recreation Facilities Golf, Marina, Ski Hill Expenditures Per Capita• Recreation Facilities Other Expenditures Per Capita• Recreation Programming and Facilities (Combined)—Net Expenditures Per Capita• Library—Net Expenditures Per Capita and MPMP• Cultural Services Expenditures Per Capita• Planning and Zoning—Net Expenditures Per Capita • Commercial and Industrial—Net Expenditures Per Capita

373


Table of Contents (cont’d)


5 141 Select User Fees and Revenue Information• Development Charges• Building Permit Fees• Commercial Solid Waste Tipping Fees• Transit Fares• Ontario Unconditional Grants--Ontario Municipal Partnership Grant (OMPF) • Ontario and Canada Conditional Grants• Licencing, Permits & Rents etc. Per Capita• Penalties & Interest on Taxes and Other Fine Revenues per Capita• Investment Income Revenue• Gaming and Casino Revenues Per Capita• Contributions from Reserves, Reserve Funds• Revenues From Government Business Enterprise

6 169 TAX POLICIES• Comparison of Tax Ratios• Delegation• Summary of Optional Classes• Summary of Tax Policies

7 178 COMPARISON OF RELATIVE TAXES• Residential• Multi-Residential• Commercial• Industrial• Farmland

8 305 COMPARISON OF WATER/SEWER COSTS

9 318 TAXES AS A % OF INCOME

10 329 ECONOMIC DEVELOPMENT PROGRAMS• Municipal Land Assembly• Downtown Retention & Expansion Programs• Downtown/Area Specific Programs• Brownfield Redevelopment• Industrial Parks (NEW)

Executive Summary


1

EXECUTIVE SUMMARY—CITY OF THUNDER BAY

This section of the report encompasses economic and demographic characteristics that effect community demands, such as demands for public safety, capital improvements and social services. The following provides some of the key municipal profile statistics. The results have been presented to show a comparison to the overall survey average of 79 Ontario municipalities as well as a comparison to the average within the geographic location.

Population & Growth Profile

Dwelling & Density Profile

Assessment Profile

Changes in community needs and resources are interrelated in a continuous, cumulative cycle of cause and effect. For example, a decrease in population decreases the demand for housing and causes a corresponding decline in the market value of housing. A gradually increasing population trend is generally considered favorable. Another growth related indicator is the building permit activity. Changes in building activity impact other factors such as the employment base, income, and property values. Information on the condition of dwellings in a municipality provides a general indication of age of the municipality, the infrastructure and the mix of new versus older growth. Population density indicates the number of residents living in an area (usually measured by square kilometre). Density readings can lend insight into the age of a city, growth patterns, zoning practices, new development opportunities, the level of multi-family unit housing, whether a municipality may be reaching build-out, as well as service and infrastructure needs. Assessment per capita statistics have been included to provide an indication of the “richness” of assessment base in each municipality. Assessment composition has also been included to provide an understanding of the mix of assessment.

Thunder Bay

Survey Average

North Average

% Dwellings Requiring Major Repair 7.1% 6.0% 7.6%% Dwellings Constructed Before 1986 83% 65% 83%Population Density per sq. km. 333 630 181

Thunder Bay

Survey Average

North Average

2007 Unweighted Taxable Assessment Per Capita 58,016$ 97,261$ 52,686$ % of Residential Assessment 78.8% 85.7% 79.5%% of Non-Residential Assessment 21.2% 14.3% 20.5%

Thunder Bay

Survey Average

North Average

2001-2006 Population Increase 0.1% 9.0% 0.6%2006 Building Permit Activity per Capita 825.1237 2,183$ 1,092$

Executive Summary


2

Financial Indicators

Levy Per Capita

In order to better understand the relative tax position for a municipality, another measure that has been included in the study is a comparison of net municipal levies on a per capita basis. This measure indicates the total net municipal levy to provide services to the municipality. Net levy per $100,000 of assessment provides a measure of the burden on properties with the same assessed value. This analysis does not indicate value for money or the effectiveness in meeting community objectives which varies from municipality to municipality. Expenditures Per Capita Costs will vary significantly based on a number of factors including but not limited to: • Size of municipality

and mix of urban and rural coverage

• Service levels • How the service is

provided • Geographical factors • Accounting and

reporting practices

It is important to review trends overtime to determine how costs are growing compared with revenue growth.

Municipal Revenues Revenues determine a municipality’s capacity to provide services. Under ideal conditions revenues would grow at a rate equal to or greater than the combined effects of inflation and expenditures. A municipality’s largest source of revenues are from taxation. The following is a comparison of the rates within the survey. It should be noted that a comparison of the tax rate in isolation does not reflect the relative tax burden for various properties within the municipality. Comparisons of relative tax burden, as will be shown later in the report must also consider the assessments within a municipality for comparable properties.

2007 Net Municipal Levy Thunder Bay

Survey Average

Net Municipal Levy per Capita 1,216$ 1,121$ Net Municipal Levy per $100,000 CVA 2,096$ 1,270$

Tax Rates Thunder BaySurvey Average

Residential - Municipal 1.6152% 1.1409%Multi-Residential - Municipal 4.4257% 2.2821%Commercial Residual - Municipal 3.1541% 1.9101%Standard Industrial - Municipal 3.9250% 2.5719%Large Industrial - Municipal 4.2440% 2.7244%

Residential - Education 0.2640% 0.2640%Multi-Residential - Education 0.2640% 0.2640%Commercial Residual - Education 2.5751% 1.7042%Standard Industrial - Education 3.3377% 2.2574%Large Industrial - Education 3.6089% 2.3568%

Residential - Total 1.8792% 1.4049%Multi-Residential - Total 4.6897% 2.5461%Commercial Residual - Total 5.7292% 3.6143%Standard Industrial - Total 7.2627% 4.8298%Large Industrial - Total 7.8529% 5.0816%

2006 FIRs and MPMPsThunder

BaySurvey Average

Fire per Capita 178$ 111$ Police per capita (MPMP) 249$ 220$ Roadways Operating Costs per Lane Km (MPMP) 781$ 2,065$ Winter Control Operating Costs per Lane Km (MPMP) 1,266$ 1,371$ Transit per Capita 69$ 52$ Parking per Capita 6$ 6$ Storm Sewer per Capita 6$ 13$ Waste Collection per Capita 29$ 16$ Waste Disposal per Capita (8)$ 17$ Recycling per Capita 9$ 17$ Public Health per Capita 29$ 24$ Ambulance Services per Capita 52$ 52$ Cemeteries per Capita 3$ 4$ General Assistance per capita 175$ 144$ Assistance to Aged per Capita 106$ 20$ Social Housing per capita 74$ 81$ Library per Capita 43$ 36$ Cultural Services per Capita 21$ 10$ Planning per Capita 11$ 19$ Parks, Recreation & Facilities Operating Costs per Capita (MPMP) 163$ 121$ Commercial and Industrial 62$ 25$

Executive Summary


3

The table to the right provides a comparison of some additional revenue sources on a per capita basis as well as a comparison of building permit fees on a residential home. Reserves Reserves are a critical component of a municipality’s long-term financing plan. The purpose for maintaining reserves is to:

• Provide stability of tax rates in the face of variable and uncontrollable factors • Provide financing for one-time or short term requirements • Make provisions for replacements/acquisitions of assets/infrastructure • Provide a source of internal financing • Ensure adequate cash flows • Provide flexibility to manage debt levels and protect the municipality’s financial position • Provide for future liabilities incurred in the current year but paid for in the future

Debt An examination of a municipality’s debt, particularly over time can reveal the municipality’s: • Reliance on debt to finance infrastructure • Expenditure flexibility (due to fixed costs in the form of debt) • The amount of additional debt a municipality can absorb

Reserve Analysis Thunder Bay

Survey Average

Reserves as a % Total Expenditures 35.5% 41.9%Reserves as a % Total Expenditures (Excluding Water/Sewer) 26.4% 43.1%Reserves as a % Total Taxation (Excluding Water/Sewer) 61.3% 73.1%Reserves per Capita 1,134$ 718$

Debt Analysis Thunder Bay

Survey Average

Debt Charges as a % of Expenditures 7.5% 4.4%Debt Charges as a % of Expenditures (Excluding Water/Sewer) 5.7% 3.8%Debt as a % of Taxation (Excluding Water/Sewer) 13.2% 6.5%Debt Per Capita 2,016$ 510$ Debt Outstanding / Unweighted Assessment 3,474$ 721$

Select User Fee & Revenue Information Thunder Bay

Survey Average

2007 Building Permits Fees on Residential Home 1,800 sq.ft 1,350$ 1,527$ Solid Waste 40$ 76$ Licenses, Permits, Rents per Capita 13$ 42$ Gaming & Casino Revenues per Capita 22$ 29$ OMPF Grants per Capita 240$ 61$ Canadian Conditional Grants per Capita 40$ 12$ Ontario Conditional Grants per Capita 585$ 185$ Investment Income per Capita 14$ 24$ Contributions from Reserves and Reserve Funds per Capita 114$ 56$ Penalties, Interest & Fine Revenues 24$ 19$

Executive Summary


4

Debt to Reserve Ratio

Municipal credit rating agencies recommend a debt to reserve ratio of 1.0, in other words, for every $1 in debt there should be $1 in reserves.

Taxes Receivable

Every year, a percentage of property owners is unable to pay property taxes. If this percentage increases over time, it may indicate an overall decline in the municipality’s economic health. Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollected property taxes increases, the municipality should try to identify the causes and devise action strategies

Financial Position

A municipality’s financial position is defined as the total fund balances including equity in business government enterprises less the amount to be recovered in future years associated with long term liabilities. A comparison was made of each municipality’s overall financial position (assets less liabilities). This is calculated as follows:

♦ Accumulated net revenue or deficit of the operating fund—this is the current year’s operating surplus or deficit

♦ Plus the capital fund position—this is the surplus or deficit in the capital fund

♦ Plus the reserves and discretionary reserve funds—this does not include obligatory reserve funds such as DCs and park dedication which must be used for specific purposes

♦ Plus equity in business enterprises—this is the municipality’s share in hydro operations.

♦ Less long term liabilities—this is the debt outstanding

♦ Less post employment benefits—this includes accumulated sick leave, vacation pay and WSIB claims

The following table provides a comparison of the financial position per capita against the total survey average. A comparison of the change in financial position over time will assist in understanding the trend within the municipality.

Debt AnalysisThunder

BaySurvey

AverageDebt to Reserve Ratio 1.8 0.9

Thunder Bay

Survey Average

Taxes Receivable as a % of Tax Levies 7.8% 6.0%

Thunder Bay

Survey Average

Financial Position per Capita (636)$ 306$

Executive Summary


5

Taxes and Comparison of Relative Taxes The purpose of this section of the report is to undertake “like” property comparisons across each municipality and across various property types. In total, 11 property types were defined based on those property types that were of most interest to the participating municipalities. There are many reasons for differences in relative tax burdens across municipalities and across property classes. These include, but are not limited, to the following:

• The values of like properties varies significantly across municipalities • The tax burden within a municipality varies based on the tax ratios used. As such, it is

possible for a municipality to have a relative low tax burden in a particular class of property and a relatively high tax burden in another class

• The use of optional classes • Non-uniform education tax rates in the non-residential classes • Level of service provided and the associated costs • Extent to which a municipality employs user fees

• Access to other sources of revenues such as dividends from hydro utilities, gaming & casino revenues

Thunder

BaySurvey

Average

Average Within

Population Range

Location Group

Average

100,000 + NorthDetached BungalowProperty Taxes 2,777$ 2,750$ 3,014$ 2,480$ Senior ExecutiveProperty Taxes 5,910$ 5,038$ 5,328$ 5,052$ Walk Up Apartment per unitProperty Taxes 1,315$ 1,312$ 1,499$ 1,104$ Mid/High Rise per unitProperty Taxes 1,809$ 1,469$ 1,572$ 1,362$ Office Building /sq. ft.Property Taxes 5.01$ 2.94$ 3.51$ 3.16$ Neighbourhood Shopping /sq. ft.Property Taxes 4.95$ 3.43$ 4.16$ 3.45$ Hotels /SuiteProperty Taxes 2,945$ 2,029$ 2,220$ 2,439$ Motels /SuiteProperty Taxes 1,683$ 1,347$ 1,477$ 1,491$ Industrial Standard /sq.ftProperty Taxes 2.39$ 1.91$ 2.28$ 2.04$ Industrial Large sq.ftProperty Taxes 1.86$ 1.35$ 1.44$ 1.97$ Industrial Vacant Land per acreProperty Taxes 4,243$ 2,969$ 4,397$ 1,919$

Executive Summary


6

Comparison of Water and Sewer User Costs A comparison was made of water/sewer costs in each municipality. In order to put into perspective the impact of water/sewer costs on the overall burden to a property owner, typical consumptions were estimated for property types that followed predictable patterns. The following table summarizes the costs in the municipality for water and sewer on typical annual consumption against the overall survey average.

Taxes as a % of Income

This section of the report provides a comparison of the availability of gross household income to fund municipal services on a typical household. This provides a measure of affordability within each community.

Next Steps—Trend Analysis For municipalities participating in the study for a number of years, there is the ability to undertake a trend analysis. A trend analysis offers several advantages: ♦ It provides information on changes in the municipality in the most recent years, revealing the

most current trends and their relative impact on the financial health of the municipality ♦ It allows the evaluator to determine how quickly an indicator is changing and in which direction ♦ It permits one trend to be evaluated in conjunction with other trends ♦ It allows local trends to be compared with Regional/Provincial trends ♦ It provides a database that can be used to make long-term projections necessary for effective

budgeting, capital programming and master planning efforts and general decision making ♦ It builds awareness and the potential need to modify policies ♦ It provides useful information to efficiently manage public funds and to provide adequate

services ♦ It educates citizens about potential areas of need for additional tax revenues and/or changing

priorities ♦ It provides a good indication of where a municipality is heading

Water/SewerThunder

BaySurvey

Average

Residential - 300 m3 560$ 700$

Commercial - 10,000 m3 8,436$ 18,598$

Industrial - 30,000 m3 25,260$ 54,745$

Industrial - 100,000 m3 84,141$ 176,558$

Industrial - 500,000 m3 420,605$ 874,665$

Industrial - 1,000,000 m3 841,185$ 1,724,486$

Thunder Bay

Survey Average

North Average

Property Taxes as a % of Household Income 3.8% 3.2% N/A

Water/Sewer + Taxes as a % of Household Income 4.7% 4.2% 5.0%

Executive Summary


1

EXECUTIVE SUMMARY

The Executive Summary provides a high level overview of the analysis contained in the comprehensive report with averages calculated for municipalities within geographic locations. The following table provides a summary of the municipalities included in the study within geographic locations.

The study includes a good cross section of Ontario municipalities including:

The results for each area municipality have been included in the detailed report, along with comparisons against geographic areas and within population ranges.

Eastern GTA Niagara/Hamilton North Simcoe/Muskoka/Dufferin SouthwestBelleville Ajax Fort Erie North Bay Barrie AmherstburgBrockville Aurora Grimsby Sault Ste. Marie Bracebridge BrantfordCobourg Brampton Hamilton Sudbury Bradford West Gwillimbury CambridgeCornwall Burlington Lincoln Thunder Bay Gravenhurst Central ElginKawartha Lakes Caledon Niagara Falls Timmins Huntsville Chatham-KentKingston Clarington Niagara-on-the-Lake Orangeville GuelphOttawa East Gwillimbury Pelham Parry Sound KitchenerPeterborough Georgina Port Colborne Wasaga Beach Leamington

Halton Hills St. Catharines LondonKing Thorold Middlesex CentreMarkham Wainfleet NorfolkMilton Welland North DumfriesMississauga West Lincoln Owen SoundNewmarket SarniaOakville St. ThomasOshawa StratfordPickering TillsonburgRichmond Hill WaterlooToronto WellesleyVaughan WilmotWhitby WindsorWhitchurch-Stouffville Woodstock

Woolwich

Number of Municipalities Populations

23 100,000 or greater17 between 50,000 - 99,99919 between 20,000 - 49,99920 less than 20,00079 Total

Executive Summary


2

Municipal Profile

This section of the report includes information on population changes since 1996 by municipality, density and land area as well as assessment information and building permit activity to assist in understanding some of the basic facts about each municipality and the overall growth patterns.

Population

• The report includes an analysis of 79 Ontario municipalities, representing in excess of 80% of the Ontario population:

• Ranging in population from 5,800 to approximately 2.5 million—there was a good distribution of comparable properties across various population groups

• Ranging in land area from 16 km to 3,200 km

• Ranging in population per square kilometre (Density) ranges from 15 to 3,900

• Includes single tier and two-tier municipalities

• Includes municipalities from across all parts of Ontario—North, South, East and West

• Average estimated population growth of municipalities in the study between 2001-2006 is 9.0% and the Ontario average is 6.6%.

• Municipalities surrounding the City of Toronto have experienced the largest population growth.

• The Town of Milton which grew by 103% was by far the fastest growing municipality.

Area2001-2006

Growth

Rank Against Survey

AverageGTA 18.1% AboveSimcoe/Muskoka/Dufferin 9.4% AboveSouthwest 5.9% BelowNiagara/Hamilton 5.2% BelowEastern 4.5% BelowNorth 0.6% Below

Survey Average 9.0%

2001 - 2006 Population % Growth by Location

Executive Summary


3

Age Demographics The age profile of a population may affect municipal expenditures. For example, expenditures may be affected by seniors requiring higher public service costs and families with young children demanding services for recreational, and related programs. As shown in the table, the GTA, on average has a lower median age than the rest of the geographic areas. For example, the GTA municipalities have on average 11% of the population 65 years of age or greater compared with 19% in Eastern Ontario municipalities.

Age and Condition of Private Dwellings These statistics provide a general indication of the age of the infrastructure and the growth rate of a municipality. Northern Ontario has the highest percentage of dwellings constructed before 1986 and the highest percentage of dwellings needing major repairs.

Assessment Per Capita

Unweighted assessment per capita which is a measure of the “richness” of the assessment base ranged significantly across the survey, from $46,466 to $194,729 with a survey average of $97,261. The taxable assessment on a per capita basis in the GTA is over twice that of Northern municipalities.

Area 0-19 20-64 65+ Median AgeGTA 28% 61% 11% 37.8Simcoe/Muskoka/Dufferin 24% 59% 17% 42.2Southwest 26% 59% 15% 39.2Niagara/Hamilton 24% 59% 17% 42.0Eastern 23% 59% 19% 42.5North 24% 61% 16% 41.4

Area% of Dwellings

Requiring Major Repair

% of Dwellings

Constructed Before 1986

GTA 4.5% 51%Simcoe/Muskoka/Dufferin 6.0% 57%Southwest 6.0% 70%Niagara/Hamilton 6.5% 73%Eastern 7.2% 75%North 7.5% 83%

Area Amount

Rank Against Survey Average

GTA 125,463$ AboveSimcoe/Muskoka/Dufferin 119,755$ AboveNiagara/Hamilton 87,256$ BelowSouthwest 84,356$ BelowEastern 78,431$ BelowNorth 52,686$ Below

Survey Average 97,261$

Average Taxable Assessment per Capita by Location

Executive Summary


4

Change in Unweighted Assessment

From 2006—2007 assessment increased by 2.0% on average. The GTA experienced the largest increase at 3.3%. The change in assessment between 2006 and 2007 reflects primarily the impact of growth as there was no reassessment.

Building Permit Value

Building permits per capita were analyzed between 2003-2006 to provide a measure of relative building activity in each municipality. The range in activity for 2006 was $632 per capita to $9,474 per capita, with an average of $2,183.

Area

Per Capita Building Activity

Rank Against Survey

AverageGTA 2,845$ AboveSimcoe/Muskoka/Dufferin 2,506$ AboveSouthwest 2,031$ BelowNiagara/Hamilton 1,823$ BelowEastern 1,727$ BelowNorth 1,344$ Below


2006 Building Permit Activity per Capita by Location

Area %Change

Rank Against Survey

AverageGTA 3.3% AboveSimcoe/Muskoka/Dufferin 2.3% AboveSouthwest 2.3% BelowEastern 1.9% AboveNiagara/Hamilton 1.6% AboveNorth 0.7% Below

Survey Average 2.0%

% Change in Unweighted Assessment 2006 -2007

Executive Summary


5

Financial Indicators Net Municipal Levy per Capita This analysis does not indicate value for money or the effectiveness in meeting community objectives. Net municipal expenditures per capita may vary as a result of: • Different service levels • Variations in the types of services • Different methods of providing services • Different residential/non-residential assessment composition

• Varying demand for services • Locational factors • Demographic differences • Socio-economic differences • Urban/rural composition differences

• User fee policies • Age of infrastructure • What is being collected from rates as opposed to property taxes

Net municipal levy per capita was calculated using 2006 Stats Canada population and the 2007 municipal levies. The net levy on a per capita basis ranged across the municipalities from $744 to $1,696 (with an average of $1,121 per capita). Average spending per capita is within a 10% range, however, because of the variations in assessment in each of the areas, there is a substantial range in levy per $100,000 of assessment.

Area Per Capita$100,000

AssessmentNorth 1,110$ 2,125$ Eastern 1,165$ 1,570$ Niagara/Hamilton 1,174$ 1,396$ Southwest 1,070$ 1,331$ Simcoe/Muskoka/Dufferin 1,086$ 952$ GTA 1,143$ 945$

Survey Average 1,121$ 1,270$

2007 Net Municipal Levy per Capita and by $100,000 of Assessment (by Location)

Executive Summary


6

Municipal Position A municipality’s financial position is defined as the total fund balances including equity in business government enterprises less the amount to be recovered in future years associated with long term liabilities. A comparison was made of each municipality’s overall financial position (assets less liabilities) over time. As shown in the table to the right, there is a significant range in municipal financial position across Ontario, with the GTA municipalities, on average having the strongest financial position.

Reserves Reserves are a critical component of a municipality’s long-term financing plan. The purpose for maintaining reserves is to:

• Provide stability of tax rates in the face of variable and uncontrollable factors (consumption, interest rates, unemployment rates, changes in subsidies)

§ Provide financing for one-time or short term requirements without permanently impacting the tax and utility rates

§ Make provisions for replacements/acquisitions of assets/infrastructure that are currently being consumed and depreciated

§ Avoid spikes in funding requirements of the capital budget by reducing their reliance on long-term debt borrowings

§ Provide a source of internal financing § Ensure adequate cash flows § Provide flexibility to manage debt levels and protect the municipality’s financial position § Provide for future liabilities incurred in the current year but paid for in the future

Area

Average Municipal

Position Per Capita

Eastern 60$ Southwest 123$ North 175$ Simcoe/Muskoka/Dufferin 289$ Niagara/Hamilton 486$ GTA 528$

Survey Average 306$

Reserves

Reserves as a % of

Expenditures Excluding W/S

Water Reserves as a

% of Water Expenditures

Sewer Reserves as a

% of Sewer Expenditures

Average 41.9% 57.6% 45.0%Median 31.4% 24.8% 31.9%Maximum 191.0% 1013.7% 267.0%Minimum 3.4% 0.0% -22.9%

Executive Summary


7

Debt The Ministry of Municipal Affairs and Housing regulates the level of debt that may be incurred by municipalities, such that no more than 25% of the total own purpose revenue can be used to service debt and other long term obligations without receiving OMB approval. In addition to confirming that the debt is within the legislated limits, Government Finance Officers’ Association (GFOA) recommends the following analysis be undertaken: Measures of the tax and revenue base, such as:

• projections of key, relevant economic variables • population trends • utilization trends for services underlying revenues Evaluation of trends relating to the government’s financial performance, such as:

• revenues and expenditures • net revenues available after meeting operating requirements • reliability of revenues expected to pay debt service • unreserved fund balance levels

Debt service obligations such as: • existing debt service requirements • debt service as a percentage of expenditures, or tax or system revenues Measures of debt burden on the community such as:

• debt per capita • debt as a percentage of full or equalized assessed property value

Debt ChargesDebt Charges

as a % of Total Expenditures

Water Debt Charges as a % of Water

Expenditures

Sewer Debt Charges as a % of Sewer

ExpendituresAverage 3.8% 7.1% 10.9%Median 3.6% 2.2% 5.9%Maximum 12.0% 39.4% 61.9%Minimum 0.0% 0.0% 0.0%

Executive Summary


8

Taxes Receivable

Every year, a percentage of property owners is unable to pay property taxes. If this percentage increases over time, it may indicate an overall decline in the municipality’s economic health. Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollected property taxes increases, the municipality should try to identify the causes and devise action strategies.

Revenue & Expenditure Analysis & MPMPs The following summarizes the lowest, highest and survey average of net expenditures per capita for select municipal services.

Area% of Tax Levies

Eastern 4.7%Southwest 4.8%GTA 6.1%North 6.3%Niagara/Hamilton 7.5%Simcoe/Muskoka/Dufferin 7.7%

Survey Average 6.0%

Taxes Receivable as a % of Tax Levies

Municipal Service

Low Net Expenditures

per Capita

High Net Expenditures

per Capita

Average Net Expenditures

per CapitaProtective ServicesFire 38$ 199$ 111$ Police 86$ 374$ 220$ POA (17)$ 3$ (5)$ Transportation ServicesRoadways (lower and single tier) 14$ 292$ 113$ Winter Control (lower and single tier) 1$ 94$ 23$ Transit 3$ 227$ 52$ Parking (5)$ 29$ 6$ Environmental ServicesStorm -$ 55$ 13$ Waste Collection (33)$ 59$ 16$ Waste Disposal (21)$ 62$ 17$ Recycling (4)$ 35$ 17$ Health ServicesPublic Health 13$ 50$ 24$ Ambulance 18$ 487$ 52$ Cemeteries -$ 27$ 4$ Social and Family ServicesGeneral Assistance 33$ 528$ 200$ Assistance to the Aged 1$ 106$ 20$ Child Care (5)$ 48$ 16$ Social Housing 15$ 229$ 81$ Recreation and CultureParks - MPMP 1$ 67$ 35$ Recreation Programs and Facilities (combined) - MPMP12$ 202$ 68$ Library 1$ 63$ 36$ Cultural Services (34)$ 35$ 10$ Planning and Development ServicesPlanning and Zoning (6)$ 60$ 19$ Commercial and Industrial -$ 199$ 25$

Executive Summary


9

As illustrated on the previous page, there is a wide variation across the survey in the cost of municipal services. Certain factors may be attributed to factors beyond the control of the municipality such as location, topography, climate conditions, demographics and economic conditions. Factors that a municipality controls include how the service is provided, extent to which user fees are established, service levels and service standards. MPMPs have been included in the report.

Select User Fee and Revenue Information The Select User Fee and Revenue Information section of the report includes select user fees based on feedback received from the participating municipalities. The following information is provided to assist municipalities in understanding some basic facts about each municipality included in the study. • Development Charge Fees • Building Permit Fees and Comparison of Building Permit Costs on a Residential Property • Commercial Solid Waste Tipping Fees • Transit Fare Comparison • Penalties and Interest on Taxes and Other Fine Revenues • Gaming and Casino Revenues Per Capita • OMPF Per Capita • Contributions from Reserves, Reserve Funds

Development Charges The following table summarizes the findings for 2007 development charges. Information on each of the municipalities is included in the study. There are some clear trends across Ontario in terms of Development Charges and costs, with the lowest DCs generally in the North and the East and the highest DCs in the GTA where the majority of growth is occurring. Note: some municipalities do not charge any development charges. Development Charges Residential

Multiples Dwelling 3+

Apartments Units >=2

Non-Residential Commercial

Sq. Ft.

Non-Residential

Industrial Sq. Ft.

Average 15,813$ 13,087$ 10,025$ 7.16$ 4.92$ Median 12,751$ 10,514$ 8,372$ 5.98$ 5.02$ Min 1,216$ 901$ 696$ 0.30$ 0.19$ Max 35,148$ 28,723$ 21,993$ 17.22$ 12.63$

Average Development Charges

ResidentialMultiples

Dwelling 3+Apartments Units >=2

Non-Residential Commercial

Sq. Ft.

Non-Residential

Industrial Sq. Ft.

North 3,405$ 2,511$ 1,984$ 0.67$ 0.67$ Eastern 8,537$ 7,102$ 5,626$ 4.40$ 4.88$ Southwest 9,919$ 8,132$ 6,344$ 4.55$ 4.56$ Niagara/Hamilton 12,046$ 9,175$ 6,967$ 6.30$ 3.57$ Simcoe/Muskoka/Dufferin 16,610$ 13,386$ 10,892$ 5.73$ 4.54$ GTA 27,391$ 23,350$ 17,368$ 11.66$ 6.24$

Average 15,788$ 13,064$ 10,013$ 7.15$ 4.85$

Executive Summary


10

Building Permit Fees Building permit fees were calculated on an 1,800 sq. ft. residential property with a construction value of $135,000. Building permit fees ranged from a low of $825 to a high of $2,402 across the 79 Ontario municipalities, with a survey average of $1,527. Commercial Solid Waste Tipping Fees Commercial solid waste tipping fees ranged from a low of $40 per tonne to a high of $120 per tonne, with an average of $76 per tonne OMPF Grants Per Capita The Ontario Municipal Partnership Fund assists municipalities with their social program costs; includes equalization measures; addresses challenges faced by Northern and rural municipalities and responds to policy costs in rural municipalities. Other Revenue Sources Per Capita

Area AmountGTA 5$ Niagara/Hamilton 39$ Southwest 58$ Simcoe/Muskoka/Dufferin 83$ Eastern 111$ North 329$

OMPF Grants per Capita by Location

Other RevenuesLow Revenues

per CapitaHigh Revenues

per Capita

Average Revenues per

CapitaOntario & Canada Conditional Grants 1$ 1,040$ 185$ Licenses, Permits, Rents, etc. -$ 187$ 42$ Penalties and Interest on Taxes 8$ 41$ 19$ Investment Income 1$ 77$ 24$ Gaming & Casino Revenues 4$ 88$ 29$ Contributions From Reserves -$ 469$ 56$ Revenues From Government Business Enterprise 3$ 74$ 26$

Area AmountSimcoe/Muskoka/Dufferin 1,284$ Eastern 1,402$ Southwest 1,392$ North 1,568$ Niagara/Hamilton 1,629$ GTA 1,663$


Building Permit Fees by Location(Residential 1,800 Sq. Ft. Property, $135,000

Value)

Executive Summary


11

Tax Policies

The following table summarizes the tax ratios ranking across the survey for each of the classes. * denotes municipalities with one or more ratios above the Provincial Threshold The highlighted cells reflect changes in tax ratios between 2006 and 2007

XXX reflects increase in tax ratiosXXX reflects decrease in tax ratios

MunicipalityBarrie 1.0787 1.4331 1.5163 Belleville* 2.5102 1.9191 2.9261 Brantford* 2.1355 1.9360 2.9842 Brockville 1.8500 1.9785 2.6276 Central Elgin* 2.3458 1.6376 2.2251 2.8318 Chatham-Kent* 2.1488 1.9671 2.4370 2.9289 Cornwall 2.3492 1.9650 2.6300 Dufferin 2.6802 1.2200 2.1987 Durham 1.8665 1.4500 2.2598 2.2598 Essex* 1.9554 1.0697 1.9425 2.6861 Guelph 2.7400 1.8400 2.6300 Halton 2.2619 1.4565 2.3599 Hamilton* 2.7400 2.0591 3.4273 4.0189 Kawartha Lakes 1.9931 1.2782 1.7825 Kingston 2.7389 1.9800 2.6300 Lambton* 2.5014 1.6585 2.0536 3.0124 London 2.1455 1.9800 2.6300 Middlesex Centre 1.7697 1.1449 1.7451 Mississauga 1.7788 1.4098 1.5708 Muskoka 1.0000 1.1000 1.1000 Niagara 2.0600 1.7586 2.6300 Norfolk 1.6929 1.6929 1.6929 North Bay 2.2436 1.9048 1.4000 Northumberland 2.2160 1.5152 2.6300 Ottawa* 1.8000 2.1461 2.7468 2.3588 Owen Sound 2.6424 2.3683 2.9067 5.0172 Oxford 2.7400 1.9018 2.6300 Parry Sound 1.5145 1.6646 1.5162 Peel (Brampton, Caledon) 1.7050 1.2971 1.4700 Peterborough (City) 2.0440 1.8912 2.6300 Sault Ste. Marie* 1.2829 1.6730 1.9251 2.7431 Simcoe 1.5385 1.2521 1.5385 St. Thomas* 2.4987 1.9475 2.2281 2.6774 Stratford* 2.1539 2.1638 3.3123 Sudbury* 2.0591 1.7206 2.5596 2.9012 Thunder Bay 2.7400 1.9527 2.4300 2.6275 Timmins* 1.6816 1.7501 2.1783 2.7114 Toronto* 3.6350 3.6737 4.0900 Waterloo 2.2400 1.9500 2.4500 Windsor* 2.7400 1.9833 2.4233 3.2377 York 1.0000 1.2070 1.3737

Average 2.1175 1.7536 2.3034 3.0009 Minimum 1.0000 1.0697 1.1000 2.2598 Maximum 3.6350 3.6737 4.0900 5.0172 Provincial Threshold 2.7400 1.9800 2.6300 2.6300

Industrial (Residual)

Industrial (Large)

Multi-Residential

Commercial (Residual)

Executive Summary


12

Comparison of Relative Taxes Like property comparisons were undertaken on 11 property types that were of most interest to the participating municipalities.

In order to calculate the relative tax burden of “like” properties, every effort was made to hold constant those factors deemed to be most critical in determining a property’s assessed value. However, given the number of factors used to calculate the assessed value for each property, and the inability to quantify each of these factors, the results should be used to provide the reader with overall trends rather than exact differences in relative tax burdens between municipalities. By selecting multiple property types within each taxing class (e.g. Residential—Detached Bungalow, Executive), and by selecting multiple properties from within each municipality and property subtype, the likelihood of anomalies in the database has been reduced. Every effort was made to select a minimum of 3-8 properties from each municipality and from within each property type.

There are many driving factors impacting a municipality’s relative property tax position, including but not limited to the following: There are many reasons for differences in relative tax burdens across municipalities and across property classes. These include, but are not limited, to the following:

• The values of like properties varies significantly across municipalities • The tax burden within a municipality varies based on the tax ratios used. As such, it is

possible for a municipality to have a relative low tax burden in a particular class of property and a relatively high tax burden in another class

• The use of optional classes • Non-uniform education tax rates in the non-residential classes • Tax burdens across municipalities also vary based on the level of service provided and

the associated costs of providing these services • Extent to which a municipality employs user fees • Access to other sources of revenues such as dividends from hydro utilities, gaming &

casino revenues

Multi-Residential

Residential

Commercial

Industrial

Farmlands

Executive Summary


13

Residential

Multi-Residential

Commercial

Industrial

AreaDetached Bungalow

Senior Executive

Eastern 2,623$ 4,975$ GTA 3,161$ 5,255$ Niagara/Hamilton 2,849$ 5,178$ North 2,480$ 5,052$ Simcoe/Muskoka/Dufferin 2,329$ 4,575$ Southwest 2,498$ 4,929$


Area Walk-Up Mid/High-RiseEastern 1,479$ 1,624$ GTA 1,368$ 1,409$ Niagara/Hamilton 1,286$ 1,412$ North 1,104$ 1,362$ Simcoe/Muskoka/Dufferin 1,050$ 1,280$ Southwest 1,333$ 1,591$


Multi-Residential Comparison by Location

Standard Large VacantEastern 1.51$ 1.32$ 2,092$ GTA 2.26$ 1.38$ 4,810$ Niagara/Hamilton 1.78$ 1.14$ 2,511$ North 2.04$ 1.97$ 1,919$ Simcoe/Muskoka/Dufferin 1.27$ 1.19$ 2,256$ Southwest 1.92$ 1.31$ 2,001$

Survey Average 1.80$ 1.35$ 2,598$

Industrial Properties

OfficeNeighb.

Shopping Hotel MotelEastern 3.40$ 3.98$ 2,225$ 1,446$ GTA 3.23$ 3.73$ 1,856$ 1,302$ Niagara/Hamilton 2.25$ 3.25$ 2,310$ 1,272$ North 3.16$ 3.45$ 2,439$ 1,491$ Simcoe/Muskoka/Dufferin 2.19$ 2.48$ 1,784$ 1,156$ Southwest 2.76$ 3.34$ 1,818$ 1,386$

Survey Average 2.94$ 3.43$ 2,029$ 1,347$

Commercial Properties

Executive Summary


14

Comparison of Water/Sewer Costs

• The establishment of water and sewer rates is a municipal responsibility and the absence of standard procedures across Ontario has resulted in the evolution of a great variety of rate structure formats.

• There was considerable diversity across the survey in terms of the costs of water/sewer and how services are charged. Municipal decisions on whether the rates are uniform, increasing or decreasing, whether the rate varies by meter size or whether a service charge is levied impacts the relative ranking across the various property types

Taxes and Water/Sewer as a % of Income A comparison was made of relative property tax burdens and water/sewer costs on comparable properties against the median household incomes. The report also calculates the total municipal tax burden as a percentage of income available on an average household. As shown below, the ability to pay for municipal services (measured in municipal burden as a percentage of household income) in the GTA is greater than other geographic locations.

Residential Commercial Industrial Industrial Industrial IndustrialVolume 300 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3

Meter Size 5/8" 2" 3" 4" 6" 6" Average 700$ 18,598$ 54,745$ 176,558$ 874,665$ 1,724,486$ Median 675$ 17,601$ 51,564$ 170,795$ 852,011$ 1,699,336$ Min 319$ 7,439$ 22,316$ 74,385$ 300,132$ 580,130$ Max 1,215$ 39,612$ 118,748$ 328,000$ 1,640,000$ 3,280,000$

Comparison of Water/Sewer Costs by Various Consumptions

Area 2007 Est. Avg.

Household Income

2001 Average Value of Dwelling

Property Taxes as a % of Household

Income

Total Municipal

Burden as a % of

Household Income

North 60,460$ 122,588$ 4.0% 5.0%Niagara/Hamilton 70,250$ 162,695$ 3.6% 4.7%Eastern 65,263$ 144,372$ 3.4% 4.5%Simcoe/Muskoka/Dufferin 66,563$ 166,641$ 3.2% 4.5%Southwest 73,314$ 165,196$ 3.2% 4.3%GTA 105,436$ 259,535$ 2.8% 3.3%

Survey Average 79,304$ 186,462$ 3.2% 4.2%

Executive Summary


15

Economic Development Programs

• A summary was completed on programs that municipalities have implemented to promote economic development. This included a review of the following:

• Municipal Land Assembly & Industrial Land Prices • Business Retention & Expansion Programs

• Downtown/Area Specific Programs

• Brownfield Redevelopment

• Municipal Land Assembly—approximately 50% of the municipalities surveyed have municipal industrial lands.

• Business Retention and Expansion Programs—the majority of the municipalities surveyed provide programs to retain existing business and attract new businesses. These include company visitation programs, seminars, ambassador programs, business enterprise centres, partnership funds, entrepreneurship centres, recruitment programs, marketing alliances, venture centres and cluster marketing.

• Downtown/Area Specific Programs—These include interest free loans, business incentive programs, waiving of fees, grants, tax incremental waiver programs, façade programs and tax rebates. Hamilton, London, Cambridge, Oshawa, Kitchener and Waterloo have numerous proactive programs to encourage economic redevelopment, particularly targeted to their downtown cores.

• Brownfield Redevelopment—several municipalities have developed and implemented their Brownfield programs.

1


Introduction

2


Introduction

For the past seven years, BMA Management Consulting Inc. has annually completed a municipal comparative study on behalf of participating Ontario municipalities. In 2007, the study included approximately 80 Ontario municipalities, representing in excess of 80% of the population. The analysis was completed using the most recent information available as provided by the participating municipalities including: • 2006 current value assessment • 2007 tax policies • 2007 levy by-laws • 2007 development charges • 2007 water/sewer rates • 2006 FIRs (as available) • 2006 MPMP Reports • 2007 User Fees • Economic development programs The study includes: • Municipalities ranging in size from 5,800 to 2.5 million • Two tier and single tier municipalities • Municipalities from all geographical areas of Ontario To facilitate the analysis, given the significant volume of information included in the report, the information is also accessible through BMA’s online password protected database. This provides the participating municipalities with the ability to select only those municipalities that are of interest and to focus on specific areas of interest. The database also provides the ability to analyze trends, with data available from 2003—2007. The database can be accessed from the BMA website:

www.bmaconsult.com

This information can be downloaded from the website into Excel to allow municipalities the ability to track their progress over time, to focus their analysis on specific comparators which can be incorporated into reports and presentations.

For more information please feel free to contact: BMA Management Consulting Inc.

139 Markland St., Hamilton, L8P 2K3 Phone (905) 528-3206

Fax (905) 528-3210 [email protected]

Contacts: Jim Bruzzese or Catherine Minshull

Introduction

3


Municipal Study Database

Introduction

4


The study identifies both key quantifiable indicators and selective environmental factors that should be considered as part of a comprehensive evaluation of a local municipality’s financial condition. Use of the study over a number of years provides trends to allow decision makers to monitor selected indicators over time. Trend analysis helps to provide interpretative context. Additional context can come from comparing a municipality’s own experience with the experience of other municipalities. While the study includes 79 municipalities, it is recommended that the users take advantage of the online database to focus on similar municipalities. Many of the analytic techniques included in the report, mirror approaches used by credit rating agencies and also used by the International City/County Management Association (ICMA). The information contained in this report can help local municipalities analyze and interpret financial, economic and demographic trends. Trend analysis is critical to truly understand and evaluate a municipality’s financial condition and to provide early warning signals of potential or emerging financial problems. It is anticipated that the consolidation of the financial and economic indicators contained in the Municipal Study will achieve the following goals and objectives:

• To help municipal decision-makers in assessing market conditions;

• To understand the unique characteristics of each municipality;

• To understand the relationship between various controllable and uncontrollable factors in addressing a municipality’s competitive opportunities and challenges;

• To develop a database of material that can be updated in future years to assess progress and establish targets;

• To create awareness of the trends and the potential need to modify policies;

• To assist in aligning municipal decisions in property taxation with other economic development programs and initiatives;

• To assist municipalities in developing a long term strategy for property taxation to achieve municipal competitive objectives in targeted property classes;

• To create a baseline source of information that will assist municipalities in addressing specific areas of concern and gain a better understanding of how other municipalities have addressed similar concerns;

• To understand the impact of reassessment and growth; and

• To identify areas that may require further review (e.g. service levels, user fees, service delivery)

Why Participate in a Study?

Introduction

5


Municipalities Represented in the Study

Introduction

Ajax Huntsville Pickering

Amherstburg Kawartha Lakes Port Colborne

Aurora King Richmond Hill

Barrie Kingston Sarnia

Belleville Kitchener Sault Ste. Marie

Bracebridge Leamington St. Catharines

Bradford West Gwillimbury

Lincoln St. Thomas

Brampton London Stratford

Brantford Markham Sudbury

Brockville Middlesex Centre Thorold

Burlington Milton Thunder Bay

Caledon Mississauga Tillsonburg

Cambridge Newmarket Timmins

Central Elgin Niagara falls Toronto

Chatham-Kent Niagara-on-the-Lake Vaughan

Clarington Norfolk Wainfleet

Cobourg North Bay Wasaga Beach

Cornwall North Dumfries Waterloo

East Gwillimbury Oakville Welland

Fort Erie Orangeville Wellesley

Georgina Oshawa West Lincoln

Gravenhurst Ottawa Whitby

Grimsby Owen Sound Whitchurch-Stouffville

Guelph Parry Sound Wilmot

Halton Hills Pelham Windsor

Hamilton Peterborough Woodstock

Woolwich

6


Municipal Profile

Municipal Profile

7


The Municipal Profile section of the report includes the following information to assist municipalities in understanding some basic facts about each municipality included in the study.

The study includes a good cross section of Ontario municipalities including:

• Population Statistics (1996-2006)

• Population Growth Projections (NEW)

• Age Demographics (NEW)

• % of Dwellings Constructed Before and After 1986 (NEW)

• % of Dwellings Requiring Major Repair (NEW)

• Density and Land Area

• Summary of Municipal Tier (Governance) and Location

• Assessment Per Capita

• Change in Unweighted Assessment 2003-2007

• Assessment Composition By Class

• Consolidated Unweighted Assessment (Residential vs. Non-Residential)

• Shift in Tax Burden—Unweighted to Weighted Residential Assessment

• Building Construction (Residential, Non-Residential)

• Building Permit Values/Activity

Municipal Profile

Municipal ProfileMunicipal Profile

Number of Municipalities Populations

23 100,000 or greater17 between 50,000 - 99,99919 between 20,000 - 49,99920 less than 20,00079 Total

8


Population Statistics

The table is sorted from highest to lowest based on the 2006 populations.

Municipal Profile

Municipality1996

Population2001

Population2006

Population

% Change 1996 - 2001

% Change 2001 - 2006

Toronto 2,385,421 2,481,494 2,503,281 4.0% 0.9%Ottawa 721,136 774,072 812,129 7.3% 4.9%Mississauga 544,382 612,925 668,549 12.6% 9.1%Hamilton 467,799 490,268 504,559 4.8% 2.9%Brampton 268,251 325,428 433,806 21.3% 33.3%London 325,646 336,539 352,395 3.3% 4.7%Markham 173,383 208,615 261,573 20.3% 25.4%Vaughan 132,549 182,022 238,866 37.3% 31.2%Windsor 197,694 208,402 216,473 5.4% 3.9%Kitchener 178,420 190,399 204,668 6.7% 7.5%Oakville 128,405 144,738 165,613 12.7% 14.4%Burlington 136,976 150,836 164,415 10.1% 9.0%Richmond Hill 101,725 132,030 162,704 29.8% 23.2%Sudbury 164,049 155,219 157,857 -5.4% 1.7%Oshawa 134,364 139,051 141,590 3.5% 1.8%St. Catharines 130,926 129,170 131,989 -1.3% 2.2%Barrie 79,191 103,710 128,430 31.0% 23.8%Cambridge 101,429 110,372 120,371 8.8% 9.1%Kingston 112,605 114,195 117,207 1.4% 2.6%Guelph 95,821 106,170 114,943 10.8% 8.3%Whitby 73,794 87,413 111,184 18.5% 27.2%Thunder Bay 113,662 109,016 109,140 -4.1% 0.1%Chatham-Kent 109,650 107,341 108,177 -2.1% 0.8%Waterloo 77,949 86,543 97,475 11.0% 12.6%Brantford 84,764 86,417 90,192 2.0% 4.4%Ajax 64,430 73,753 90,167 14.5% 22.3%Pickering 78,989 87,139 87,838 10.3% 0.8%Niagara Falls 76,917 78,815 82,184 2.5% 4.3%Clarington 60,615 69,834 77,820 15.2% 11.4%Sault Ste. Marie 80,054 74,566 74,948 -6.9% 0.5%Peterborough 69,535 71,446 74,898 2.7% 4.8%Kawartha Lakes 67,926 69,179 74,561 1.8% 7.8%Newmarket 57,125 65,788 74,295 15.2% 12.9%Sarnia 72,738 70,876 71,419 -2.6% 0.8%Milton 32,104 31,471 64,000 -2.0% 103.4%Norfolk 60,534 60,847 62,563 0.5% 2.8%Caledon 39,893 50,605 57,050 26.9% 12.7%Halton Hills 42,390 48,184 55,289 13.7% 14.7%North Bay 54,332 52,771 53,966 -2.9% 2.3%

9


Population Statistics (cont’d)

Municipal Profile

Municipality1996

Population2001

Population2006

Population

% Change 1996 - 2001

% Change 2001 - 2006

Welland 48,411 48,402 50,331 0.0% 4.0%Belleville 46,195 46,029 48,821 -0.4% 6.1%Aurora 34,857 40,167 47,629 15.2% 18.6%Cornwall 47,403 45,640 45,965 -3.7% 0.7%Timmins 47,499 43,686 42,997 -8.0% -1.6%Georgina 34,777 39,263 42,346 12.9% 7.9%St. Thomas 31,407 33,303 36,110 6.0% 8.4%Woodstock 32,086 33,269 35,480 3.7% 6.6%Stratford 29,007 29,780 30,461 2.7% 2.3%Fort Erie 27,183 28,143 29,925 3.5% 6.3%Leamington 25,389 27,138 28,833 6.9% 6.2%Orangeville 21,498 25,248 26,925 17.4% 6.6%Whitchurch-Stouffville 19,835 22,008 24,390 11.0% 10.8%Bradford West Gwillimbury 20,213 22,228 24,039 10.0% 8.1%Grimsby 19,585 21,297 23,937 8.7% 12.4%Brockville 21,752 21,375 21,957 -1.7% 2.7%Owen Sound 21,390 21,456 21,753 0.3% 1.4%Amherstburg 19,273 20,339 21,748 5.5% 6.9%Lincoln 18,801 20,612 21,722 9.6% 5.4%East Gwillimbury 19,770 20,555 21,069 4.0% 2.5%Woolwich 17,325 18,201 19,658 5.1% 8.0%King 18,223 18,533 19,487 1.7% 5.1%Port Colborne 18,451 18,450 18,599 0.0% 0.8%Huntsville 15,918 17,338 18,280 8.9% 5.4%Thorold 17,883 18,048 18,224 0.9% 1.0%Cobourg 16,185 17,172 18,210 6.1% 6.0%Wilmot 13,831 14,866 17,097 7.5% 15.0%Pelham 14,343 15,272 16,155 6.5% 5.8%Bracebridge 13,223 13,751 15,652 4.0% 13.8%Middlesex Centre 12,985 14,242 15,589 9.7% 9.5%Wasaga Beach 8,698 12,419 15,234 42.8% 22.7%Tillsonburg 13,211 14,052 14,822 6.4% 5.5%Niagara-on-the-Lake 13,238 13,839 14,587 4.5% 5.4%West Lincoln 11,513 12,268 13,167 6.6% 7.3%Central Elgin 12,156 12,293 12,723 1.1% 3.5%Gravenhurst 10,030 10,899 11,046 8.7% 1.3%Wellesley 8,664 9,365 9,789 8.1% 4.5%North Dumfries 7,817 8,769 9,063 12.2% 3.4%Wainfleet 6,253 6,258 6,601 0.1% 5.5%Parry Sound 6,326 6,124 5,818 -3.2% -5.0%

Survey Average 7.3% 9.0%Ontario Average 6.6%

10


Municipal Profile

GTA Municipalities (% change in population between 2001-2006)

GTA Municipalities—15 year trend

The GTA accounted for 45% of Ontario’s population between 2001 to 2006. The Town of Milton is by far the fastest growing municipality during this period of time. The majority of the GTA municipalities exceeded the average growth of the entire survey. The GTA population increased by 18.1% between 2001-2006, exceeding the overall survey average of 9.0%.

0%

20%

40%

60%

80%

100%

120%

Milton

Brampto

n

Vaugh

anWhitb

y

Markham

Richm

ond Hi

ll Ajax

Aurora

Halton H

illsOak

ville

Newm

arket

Caledo

n

Claring

ton

Whitchu

rch-St

ouffvil

le

Mississ

auga

Burlin

gton

Georgina Kin

g

East G

willimbu

ryOsha

waTo

ronto

Picker

ing

Location Average

Total Survey Average

There is a significant range in the population growth patterns across the GTA, ranging from a low of 7.5% to a high of 114.5%.

Municipality% Change 1991 - 1996

% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991-2006 (15 years)

King 0.6% 1.7% 5.1% 7.5%Oshawa 3.9% 3.5% 1.8% 9.5%Toronto 4.8% 4.0% 0.9% 10.0%East Gwillimbury 7.6% 4.0% 2.5% 14.7%Burlington 5.7% 10.1% 9.0% 26.9%Pickering 15.1% 10.3% 0.8% 28.0%Whitchurch-Stouffville 8.1% 11.0% 10.8% 32.9%Georgina 16.9% 12.9% 7.9% 42.4%Mississauga 17.5% 12.6% 9.1% 44.3%Oakville 12.0% 12.7% 14.4% 44.4%Halton Hills 15.1% 13.7% 14.7% 50.2%Ajax 12.3% 14.5% 22.3% 57.2%Clarington 22.5% 15.2% 11.4% 57.3%Aurora 18.3% 15.2% 18.6% 61.7%Caledon 14.1% 26.9% 12.7% 63.2%Newmarket 25.6% 15.2% 12.9% 63.4%Markham 12.7% 20.3% 25.4% 70.1%Whitby 20.4% 18.5% 27.2% 81.4%Brampton 14.4% 21.3% 33.3% 85.0%Milton 0.1% -2.0% 103.4% 99.5%Richmond Hill 26.9% 29.8% 23.2% 103.0%Vaughan 19.0% 37.3% 31.2% 114.5%

11


Simcoe/Muskoka/Dufferin (% change in population between 2001-2006)

Municipal Profile

The Simcoe/Muskoka and Dufferin area average population growth of 9.4% slightly exceeded the total survey average 9.0%. Barrie experienced growth of 23.8% during this period of time. Parry Sound experienced a 5% decline in population during this period of time.

Simcoe/Muskoka/Dufferin—15 year trend


% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991-2006 (15 years)

Parry Sound 3.3% -3.2% -5.0% -5.0%Gravenhurst 0.4% 8.7% 1.3% 10.6%Huntsville 6.1% 8.9% 5.4% 21.9%Bracebridge 7.4% 4.0% 13.8% 27.2%Bradford West Gwillimbury 14.2% 10.0% 8.1% 35.8%Orangeville 20.0% 17.4% 6.6% 50.2%Barrie 26.2% 31.0% 23.8% 104.7%Wasaga Beach 34.7% 42.8% 21.0% 132.8%

The Simcoe/Muskoka and Dufferin area has experienced significant variation over the past 15 years. Barrie and Wasaga Beach have been increasing consistently in each of the 5 year increments. Municipalities within this geographic area, further north have experienced slower levels of growth.

-5%

0%

5%

10%

15%

20%

25%

Barrie

Wasaga

Beach

Brace

bridge

Bradfo

rd W

est G

willimbu

ry

Orange

ville

Huntsv

ille

Graven

hurst

Parry

Soun

d

Location Average

12


Southwest (% change in population between 2001-2006)

Municipal Profile

Southwest—15 year trend

Waterloo Region and Guelph have experienced the largest percentage of growth over the past 15 years. Municipalities further west have generally experienced lower growth during this time.

While a select few municipalities in the Southwest area exceeded the total survey average such as Wilmot, Waterloo and Middlesex Centre, the remainder were at or below the total survey average. The location average was 5.9%, compared to the overall survey average of 9.0%.

0%

2%

4%

6%

8%

10%

12%

14%

16%

Wilmot

Wate

rloo

Middles

ex Cent

re

Cambrid

ge

St. Th

omas

Guelph

Woolwich

Kitchen

er

Amhe

rstburg

Woodsto

ck

Leamingt

on

Tillson

burg

London

Wellesle

y

Brantfo

rd

Windsor

Central

Elgin

North D

umfrie

sNorf

olk

Stratfo

rd

Owen S

ound

Chath

am-Ke

nt Sarnia

Location Average



% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991 - 2006 (15 years)

Sarnia -1.9% -2.6% 0.8% -3.7%Chatham-Kent -0.3% -2.1% 0.8% -1.6%Owen Sound -1.3% 0.3% 1.4% 0.4%Brantford 3.4% 2.0% 4.4% 10.0%Stratford 4.8% 2.7% 2.3% 10.1%Windsor 3.3% 5.4% 3.9% 13.1%London 4.5% 3.3% 4.7% 13.1%Woolwich -0.2% 5.1% 8.0% 13.2%Woodstock 6.7% 3.7% 6.6% 18.0%Wellesley 5.2% 8.1% 4.5% 18.9%St. Thomas 3.5% 6.0% 8.4% 19.0%Kitchener 6.0% 6.7% 7.5% 21.6%Tillsonburg 9.9% 6.4% 5.5% 23.3%Cambridge 9.3% 8.8% 9.1% 29.7%Guelph 8.3% 10.8% 8.3% 30.0%Wilmot 5.5% 7.5% 15.0% 30.4%North Dumfries 14.6% 12.2% 3.4% 32.9%Waterloo 9.5% 11.0% 12.6% 36.9%Amherstburg N/A 5.5% 6.9% N/ACentral Elgin N/A 1.1% 3.5% N/ALeamington N/A 6.9% 6.2% N/AMiddlesex Centre N/A 9.7% 9.5% N/ANorfolk N/A 0.5% 2.8% N/A

13


Municipal Profile

With the exception of Grimsby, all Niagara municipalities experienced growth rates less than the total survey average. Grimsby, West Lincoln and Fort Erie are the fastest growing municipalities in the area. The location average was 5.2%, compared to the overall survey average of 9.0%.

1%

3%

5%

7%

9%

11%

13%

Grimsby

West Lin

coln

Fort E

riePe

lham

Wainflee

t

Niagara

-on-the

-Lake Lin

coln

Niagara

Falls

Welland

Hamilto

n

St. Cath

arines

Thoro

ld

Port C

olborn

e

Location Average


Niagara/Hamilton (% change in population between 2001-2006)

Niagara/Hamilton—15 year trend


% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991-2006 (15 years)

Port Colborne -1.7% 0.0% 0.8% -0.9%St. Catharines 1.3% -1.3% 2.2% 2.1%Thorold 1.9% 0.9% 1.0% 3.9%Welland 1.0% 0.0% 4.0% 5.0%Wainfleet 0.8% 0.1% 5.5% 6.4%Niagara Falls 2.0% 2.5% 4.3% 9.0%Hamilton 3.6% 4.8% 2.9% 11.7%Niagara-on-the-Lake 2.3% 4.5% 5.4% 12.7%Fort Erie 4.5% 3.5% 6.3% 15.1%West Lincoln 6.0% 6.6% 7.3% 21.2%Pelham 7.6% 6.5% 5.8% 21.2%Lincoln 9.6% 9.6% 5.4% 26.7%Grimsby 5.8% 8.7% 12.4% 29.2%

There is significant variation in the population growth patterns across the Region of Niagara over the past 15 years, from a reduction of 0.9% in Port Colborne to an increase of 29% in Grimsby, the Niagara municipalities with the closest proximity to the GTA.

14


Municipal Profile

Eastern (% change in population between 2001-2006)

Eastern—15 year trend

Growth in eastern Ontario has been relatively modest over the past 14 years. Ottawa and Cobourg are the fastest growing eastern municipalities in the survey.

Kawartha Lakes is the fastest growing municipality in the survey of eastern Ontario municipalities. The Eastern survey average of population growth is 4.5% compared with the total survey average of 9.0%.

0%

1%

2%

3%

4%

5%

6%

7%

8%

9%

10%

Kawart

ha La

kes

Bellev

ille

Cobou

rgOtta

wa

Peter

borou

gh

Brockv

ille

Kings

ton

Cornwall


Location Average


% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991-2006 (15 years)

Cornwall 0.6% -3.7% 0.7% -2.5%Brockville 0.8% -1.7% 2.7% 1.7%Kingston 4.4% 1.4% 2.6% 8.7%Peterborough 1.7% 2.7% 4.8% 9.5%Ottawa 6.3% 7.3% 4.9% 19.8%Cobourg 7.3% 6.1% 6.0% 20.8%Belleville N/A -0.4% 6.1% N/AKawartha Lakes N/A 1.8% 7.8% N/A

15


Municipal Profile

Northern (% change in population between 2001-2006)

Northern—15 year trend It is interesting to note that in every northern municipality,, growth in the last 5 years exceeded growth in the prior 5 year increments. For example, North Bay experienced a reduction of 1.9% and 2.9% respectively between 1991-1996 and 1996-2001, but experienced an increase from 2001-2006 of 2.3%.

The Northern survey average population growth is 0.6%, compared with the total survey average of 9.0%.


% Change 1996 - 2001

% Change 2001 - 2006

% Change 1991-2006 (15 years)

Timmins 0.1% -8.0% -1.6% -9.4%Sault Ste. Marie -1.7% -6.9% 0.5% -8.0%Thunder Bay -0.2% -4.1% 0.1% -4.2%North Bay -1.9% -2.9% 2.3% -2.6%Sudbury 1.8% -5.4% 1.7% -2.1%

-5%

-3%

-1%

1%

3%

5%

7%

9%

North Ba

y

Sudb

ury

Sault

Ste. M

arie

Thund

er Bay

Timmins

Location Average


16


Trends and Observations - Population Statistics

The municipalities in the survey represent approximately 80% of the Ontario population.

High Growth Municipalities

• Municipalities surrounding the City of Toronto have experienced the largest population growth

• The table to the right reflects the municipalities that experienced an increase of 12% or greater in population between 2001 and 2006:

• 12 of the top 18 growth municipalities are in the GTA

Slow Growth Municipalities

The table to the left includes those municipalities with population increases of less than 4%, between 2001 and 2006.

All northern municipalities included in the study experienced growth below 4% (Timmins, Sault Ste. Marie, Thunder Bay, North Bay, and Sudbury).

Municipal Profile

Municipality Location% Change 2001 - 2006

Windsor Southwest 3.9%Central Elgin Southwest 3.5%North Dumfries Southwest 3.4%Hamilton Niagara/Hamilton 2.9%Norfolk Southwest 2.8%Brockville Eastern 2.7%Kingston Eastern 2.6%East Gwillimbury GTA 2.5%Stratford Southwest 2.3%North Bay North 2.3%St. Catharines Niagara/Hamilton 2.2%Oshawa GTA 1.8%Sudbury North 1.7%Owen Sound Southwest 1.4%Gravenhurst Simcoe/Musk./Duff. 1.3%Thorold Niagara/Hamilton 1.0%Toronto GTA 0.9%Port Colborne Niagara/Hamilton 0.8%Pickering GTA 0.8%Chatham-Kent Southwest 0.8%Sarnia Southwest 0.8%Cornwall Eastern 0.7%Sault Ste. Marie North 0.5%Thunder Bay North 0.1%Timmins North -1.6%Parry Sound Simcoe/Musk./Duff. -5.0%

Municipality Location% Change 2001 - 2006

Milton GTA 103.4%Brampton GTA 33.3%Vaughan GTA 31.2%Whitby GTA 27.2%Markham GTA 25.4%Barrie Simcoe/Musk./Duff. 23.8%Richmond Hill GTA 23.2%Ajax GTA 22.3%Wasaga Beach Simcoe/Musk./Duff. 22.7%Aurora GTA 18.6%Wilmot Southwest 15.0%Halton Hills GTA 14.7%Oakville GTA 14.4%Bracebridge Simcoe/Musk./Duff. 13.8%Newmarket GTA 12.9%Caledon GTA 12.7%Waterloo Southwest 12.6%Grimsby Niagara/Hamilton 12.4%

17


Population Projections (Excerpts from Ministry of Finance) • Ontario's population is projected to experience fairly robust growth over the projection period, 2006-

2031.

• The population age 65 and over more than doubles from 1.6 million or 12.9% of the population in 2006 to 3.5 million or 21.4% in 2031. The growth in seniors' share of the population will accelerate after 2011 as baby boomers begin to turn age 65. This same cohort will begin to reach age 75 a decade later, in 2021.

• The median age of Ontario’s population is projected to rise to 43 years in 2031 from 38 years in 2006.

• The number of children under age 15 rises by only 323,000, or 14 per cent, over the projection period, from 2.3 million to 2.6 million, while their share of the population falls from 17.8 per cent in 2006 to 15.7 per cent in 2031.

• The core working-age population, ages 15-64, is projected to increase by 18 per cent, from 8.8 million in 2006 to 10.4 million by 2031.

• Not all regions of Ontario are projected to experience the same rate of population growth. The Greater Toronto Area (GTA), comprised of the City of Toronto and the regional municipalities of Durham, Halton, Peel and York, will be by far the fastest-growing region. It is projected to grow from 5.9 million in 2006 to 8.3 million in 2031. The GTA's share of total Ontario population will rise from 46.4 per cent in 2006 to 50.1 per cent in 2031, or over one-half of Ontario's population.

• In Durham, Halton, Peel and York, growth ranging from 46 to 73 per cent is projected over the next 25 years. Many Census Divisions surrounding the GTA (Simcoe, Dufferin, Wellington and Waterloo) are projected to continue to experience above average growth.

• The population of Central Ontario is projected to grow from 2,759,000 in 2006 to 3,536,000 in 2031. Many Census Divisions surrounding the GTA (Simcoe, Dufferin, Wellington and Waterloo) are projected to continue to experience above-average population growth.

• The population of Eastern Ontario is projected to grow from 1,661,000 to 2,060,000 in 2031. Ottawa is projected to grow fastest, above the provincial average, from 840,000 in 2006 to 1.1 million in 2031. The rest of Eastern Ontario is projected to experience growth below the provincial average, with Frontenac growing fastest.

• The population of Southwestern Ontario is projected to grow from 1,579,000 in 2006 to 1,858,000 in 2031. Growth rates within Southwestern Ontario will vary, with Essex growing fastest.

• The population of Northern Ontario is projected to decline by 4.5 per cent over the period, from 806,000 in 2006 to 770,000 in 2031. This projected decline reflects Northern Ontario’s migration trends and age structure. Among northern Census Divisions growth varies. Parry Sound is projected to experience the fastest population growth and Cochrane is projected to experience the fastest population decline.

• The overall dependency ratio, the ratio of the 0-14 and the 65+ age groups to the 15-64 age group will continue its decline until 2011, falling gradually from 44.5 “dependants” for every 100 working-age individuals in 2006 to 43.6 in 2011. The favourable pattern of low dependency ratios will begin to change after 2011 with the arrival of large cohorts of baby boomers in the group age 64 and over. The dependency ratio will climb to over 59 by the year 2031.

Municipal Profile

18


Projection Population, Ontario Regions, 2006, 2016 and 2031 Source: Ministry of Finance Proportionate Share of Total Ontario Population As shown above, it is projected that the GTA will continue to experience the highest percentage of population growth over the next 15 years. By 2031, it is projected that the GTA will comprise over 50% of the Ontario population, while each of the other regions will experience reductions in the proportionate share of the total Ontario population. The North, while expected to grow over the next 15 years will comprise approximately 26.6% less of the proportionate share of the Ontario population.

Municipal Profile

0%

1%

2%

3%

4%

5%

6%

7%

8%

9%

GTA Central East Southwest Northeast Northwest

2006 2016 2031

2006 2016 2031 % change

GTA 46.4% 48.5% 50.1% 8.0%

Central 21.7% 21.5% 21.4% -1.4%

East 13.1% 12.7% 12.5% -4.6%

Southwest 12.4% 11.8% 11.3% -8.9%

North 6.4% 5.5% 4.7% -26.6%

19


Age Demographics The age profile of a population may affect municipal expenditures. For example, expenditures may be affected by seniors requiring higher public service costs and families with young children demanding services for recreational, and related programs.

(Source: Statistics Canada—2006)

Municipal Profile

Municipality 0-19 20-64 65+Median

AgeBelleville 23% 59% 18% 41.8Brockville 22% 57% 21% 44.2Cobourg 22% 54% 24% 46.1Cornwall 24% 58% 19% 43.0Kawartha Lakes 23% 58% 19% 45.1Kingston 22% 62% 16% 40.0Ottawa 24% 63% 12% 38.4Peterborough 22% 58% 19% 41.7

Eastern Average 23% 59% 19% 42.5

Ajax 31% 61% 8% 35.4Aurora 31% 60% 9% 37.2Brampton 30% 62% 8% 33.7Burlington 25% 60% 15% 40.3Caledon 29% 62% 9% 37.7Clarington 30% 60% 10% 36.9East Gwillimbury 27% 62% 10% 40.5Georgina 33% 56% 11% 38.5Halton Hills 29% 61% 10% 37.9King 27% 60% 13% 41.1Markham 26% 64% 11% 38.1Milton 27% 65% 8% 34.4Mississauga 27% 63% 10% 36.7Newmarket 29% 61% 10% 37.2Oakville 28% 60% 12% 38.4Oshawa 25% 61% 14% 39.4Pickering 28% 62% 9% 38.3Richmond Hill 27% 63% 10% 37.8Toronto 22% 64% 14% 38.4Vaughan 29% 61% 10% 35.9Whitby 30% 61% 9% 35.8Whitchurch-Stouffville 25% 59% 15% 42.2

GTA Average 28% 61% 11% 37.8

Fort Erie 24% 58% 18% 43.1Grimsby 25% 59% 15% 41.2Hamilton 25% 60% 15% 39.6Lincoln 27% 56% 17% 41.0Niagara Falls 24% 59% 17% 41.5Niagara-on-the-Lake 20% 56% 24% 49.1Pelham 25% 59% 17% 43.8Port Colborne 21% 57% 21% 44.9St. Catharines 23% 59% 18% 41.7Thorold 24% 61% 14% 39.8Wainfleet 25% 61% 14% 42.5Welland 23% 60% 17% 41.5West Lincoln 31% 59% 10% 36.5

Niagara/Hamilton Average 24% 59% 17% 42.0

Municipality 0-19 20-64 65+Median

AgeNorth Bay 24% 60% 16% 40.8Sault Ste. Marie 22% 59% 19% 43.9Sudbury 24% 62% 15% 41.1Thunder Bay 23% 61% 17% 41.7Timmins 26% 62% 13% 39.6

North Average 24% 61% 16% 41.4

Barrie 28% 61% 11% 35.4Bracebridge 23% 59% 19% 44.5Bradford West Gwillimbury 28% 63% 9% 36.7Gravenhurst 19% 59% 22% 46.8Huntsville 23% 58% 18% 43.4Orangeville 30% 60% 10% 35.4Parry Sound 22% 54% 25% 46.3Wasaga Beach 20% 55% 25% 48.8

Simcoe/Musk./Duff. Average 24% 59% 17% 42.2

Amherstburg 27% 61% 12% 38.6Brantford 26% 60% 15% 39.1Cambridge 28% 61% 11% 36.4Central Elgin 25% 61% 14% 42.5Chatham-Kent 25% 59% 16% 41.2Guelph 25% 63% 12% 36.4Kitchener 25% 63% 12% 36.6Leamington 28% 57% 15% 37.1London 24% 62% 14% 38.2Middlesex Centre 28% 59% 14% 41.2Norfolk 24% 58% 17% 43.4North Dumfries 29% 60% 10% 39.0Owen Sound 23% 56% 21% 43.4Sarnia 23% 59% 18% 43.2St. Thomas 25% 60% 15% 38.8Stratford 24% 60% 16% 41.1Tillsonburg 22% 55% 23% 43.9Waterloo 26% 63% 11% 35.4Wellesley 37% 54% 9% 30.9Wilmot 27% 58% 15% 39.3Windsor 25% 61% 14% 37.5Woodstock 25% 59% 16% 39.7Woolwich 27% 58% 15% 38.9

Southwest Average 26% 59% 15% 39.2

Average 26% 60% 15% 40.1 Median 25% 60% 15% 39.7 Min 19% 54% 8% 30.9 Max 37% 65% 25% 49.1

20


% of Dwellings Built Before and After 1986, Condition of Dwellings This statistic has been included as it provides a general indication of age of the municipality, the infrastructure and the mix of new versus older growth.

(Source: Statistics Canada—2006)

Municipal Profile

Municipality Geographic Location Median Age

% of Dwellings Requiring

Major Repair


Major Repair

% Dwellings Constructed before 1986


2007 Net Levy Per 100,000

AssessmentCobourg Eastern high 6.1% mid 66% mid highOttawa mid 6.3% mid 67% mid midKawartha Lakes high 7.4% high 71% mid lowKingston 7.2% mid 6.6% mid 72% mid highPeterborough high 8.1% high 76% high highBelleville high 7.2% high 79% high highCornwall high 8.0% high 83% high highBrockville 75% high 7.6% high 83% high high

Vaughan GTA low 2.5% low 24% low lowRichmond Hill low 3.0% low 29% low lowWhitby low 3.5% low 38% low midMarkham low 3.0% low 41% low lowClarington 4.5% low 4.6% low 41% low midAurora low 3.5% low 41% low lowAjax low 3.5% low 41% low midBrampton low 3.6% low 45% low lowNewmarket low 4.3% low 45% low lowCaledon 51% low 4.6% low 48% low lowMilton low 3.3% low 48% low lowOakville mid 3.4% low 49% low lowPickering low 4.0% low 49% low midMississauga low 4.3% low 54% low lowWhitchurch-Stouffville high 5.0% low 56% low lowGeorgina mid 8.2% high 56% low midHalton Hills low 4.5% low 58% low lowEast Gwillimbury mid 5.2% mid 62% mid lowBurlington mid 4.7% low 62% mid lowKing mid 6.5% mid 73% mid lowOshawa mid 7.0% high 77% high highToronto mid 7.8% high 81% high mid

Lincoln Niagara/Hamilton mid 5.2% mid 57% low midGrimsby mid 3.9% low 63% mid midNiagara-on-the-Lake high 4.6% low 64% mid lowPelham high 4.4% low 64% mid midWest Lincoln 6.5% low 7.5% high 64% mid midThorold mid 5.4% mid 73% mid highFort Erie high 8.5% high 76% high midHamilton mid 7.4% high 77% high highNiagara Falls high 6.8% mid 78% high highWelland 73% high 7.4% high 79% high highWainfleet high 8.4% high 82% high midSt. Catharines high 6.3% mid 82% high highPort Colborne high 9.0% high 87% high high

Avg. % of Dwelling Requiring Major Repair

% of Dwellings Constructed before 1986





21


% of Dwellings Built Before and After 1986, Condition of Dwellings (Cont’d)

Municipal Profile

Municipality Geographic Location Median Age


Major Repair


Major Repair



2007 Net Levy Per 100,000

AssessmentSudbury North mid 7.8% high 80% high highNorth Bay mid 8.4% high 82% high highThunder Bay high 7.1% high 83% high high

7.6%Timmins mid 7.9% high 84% high highSault Ste. Marie high 6.7% mid 86% high high

83%

Wasaga Beach Simcoe/Musk./Duff. high 4.3% low 33% low lowBarrie low 4.0% low 38% low midBradford West Gwillimbury low 4.6% low 52% low lowOrangeville 6.0% low 5.3% mid 55% low midHuntsville high 8.2% high 61% low lowBracebridge high 7.2% high 65% mid lowGravenhurst high 8.6% high 69% mid lowParry Sound 57% high 11.1% high 84% high mid

Waterloo Southwest low 3.9% low 54% low midNorth Dumfries mid 5.7% mid 55% low lowWilmot mid 5.3% mid 57% low lowMiddlesex Centre mid 5.1% mid 61% low lowCambridge 6.0% low 5.9% mid 62% mid midGuelph low 5.2% mid 63% mid midTillsonburg high 5.3% mid 65% mid highAmherstburg mid 5.8% mid 65% mid midKitchener low 5.7% mid 69% mid midWellesley 70% low 4.9% low 69% mid lowWoodstock mid 5.1% mid 69% mid highCentral Elgin high 6.2% mid 71% mid midLeamington low 5.3% mid 71% mid midWoolwich mid 4.0% low 71% mid lowLondon low 6.0% mid 73% mid highSt. Thomas mid 8.4% high 75% mid highBrantford mid 6.5% mid 77% high highNorfolk high 6.7% mid 77% high midWindsor low 6.4% mid 78% high highStratford mid 6.9% mid 78% high midChatham-Kent mid 7.5% high 83% high midOwen Sound high 8.1% high 84% high highSarnia high 8.9% high 85% high high

Average 6.0% 65%Median 5.9% 67%Min 2.5% 24%Max 11.1% 87%







22


Land Area and Density

Population density indicates the number of residents living in an area (usually measured by square kilometre). Density readings can lend insight into the age of a city, growth patterns, zoning practices, new development opportunities and the level of multi-family unit housing. High population density can also indicate whether a municipality may be reaching build-out, as well as service and infrastructure needs, such as additional public transit or street routes.

Density also affects the cost of municipal goods and services. Some communities have compact boundaries and high population density, making the provision of public services such as street maintenance, fire and police protection typically less costly per household.

However, as stated by the ICMA in their publication “Evaluating Financial Condition,” the cost function can take on a “U” shape when population becomes extremely high. The reason is probably that densely populated central cities often bear the burden of social problems that may make the per-person costs of municipal service high.

There is a significant degree of variability across the survey in terms of land area and density. The following table summarizes the largest 10 municipalities in the study in terms of land area:

With the exception of Toronto, municipalities with the largest land areas have below average density per square kilometre (630).

The table on the next page is sorted by population density per sq. km. For every square kilometre, the City of Timmins has 15 residents compared with the City of Toronto that has 3,974. The City of Timmins has the third largest land area in the survey but the lowest density.

Municipal Profile

MunicipalityLand Area

(Square Km)

Population Density per

Sq. KilometreSudbury 3,201 49 Kawartha Lakes 3,059 24 Timmins 2,962 15 Ottawa 2,778 292 Chatham-Kent 2,458 44 Norfolk 1,607 39 Hamilton 1,117 452 Huntsville 703 26 Caledon 687 83 Toronto 630 3,974

23


Land Area and Density

Municipal Profile


(Square Km)


Sq. KilometreDensity Ranking

Timmins 2,962 15 lowGravenhurst 518 21 lowKawartha Lakes 3,059 24 lowBracebridge 617 25 lowHuntsville 703 26 lowMiddlesex Centre 588 27 lowWainfleet 217 30 lowWest Lincoln 388 34 lowWellesley 278 35 lowNorfolk 1,607 39 lowChatham-Kent 2,458 44 lowCentral Elgin 280 45 lowNorth Dumfries 187 48 lowSudbury 3,201 49 lowKing 333 59 lowWoolwich 326 60 lowWilmot 264 65 lowCaledon 687 83 lowEast Gwillimbury 245 86 lowNiagara-on-the-Lake 133 110 lowLeamington 262 110 lowAmherstburg 186 117 lowWhitchurch-Stouffville 207 118 lowBradford West Gwillimbury 201 120 lowClarington 611 127 lowPelham 126 128 lowLincoln 163 133 midGeorgina 288 147 midPort Colborne 122 152 midNorth Bay 315 171 midMilton 367 174 midFort Erie 166 180 midBelleville 247 198 midHalton Hills 276 200 midThorold 83 220 midWasaga Beach 58 259 midKingston 450 260 midOttawa 2,778 292 mid


(Square Km)


Sq. KilometreDensity Ranking

Thunder Bay 328 333 midSault Ste. Marie 222 338 midGrimsby 69 347 midPickering 232 379 midNiagara Falls 210 391 midSarnia 165 434 midParry Sound 13 448 midHamilton 1,117 452 midWelland 81 621 midTillsonburg 22 664 midCornwall 62 743 midWhitby 147 759 midWoodstock 44 806 midCobourg 22 813 midLondon 421 837 highVaughan 274 873 highBurlington 186 885 highOwen Sound 24 906 highAurora 50 960 highOshawa 146 972 highSt. Thomas 35 1,032 highBrockville 21 1,046 highCambridge 113 1,067 highOakville 139 1,196 highStratford 25 1,218 highMarkham 213 1,228 highBrantford 72 1,260 highPeterborough 58 1,291 highGuelph 87 1,326 highAjax 67 1,346 highSt. Catharines 96 1,375 highWindsor 147 1,474 highKitchener 137 1,495 highWaterloo 64 1,521 highRichmond Hill 101 1,613 highBrampton 267 1,628 highBarrie 77 1,668 highOrangeville 16 1,729 highNewmarket 38 1,952 highMississauga 289 2,313 highToronto 630 3,974 high

Total Survey Low 13 15 Total Survey High 3,201 3,974 Total Survey Average 411 630 Ontario Average 134

24


Assessment Per Capita

Assessment per capita statistics have been compared to provide an indication of the “richness” of assessment base in each municipality. This measure is important in understanding the relationship to tax rates. The following tables provide the assessment per capita using unweighted and weighted assessment. Unweighted assessment includes all taxable assessment including PILs and excludes exempt properties. Some municipalities do not include PILs in their calculation of their weighted taxable assessment for tax rate calculations.

Trends and Observations - Assessment Per Capita

Assessment is important because municipalities depend largely on the property tax base for a substantial portion of their revenue. The following summarizes some of the key observations:

• 16 of the 27 municipalities ranked as high assessment per capita are within the GTA—this provides an indication of the “richness of the assessment base.” A number of municipalities with high assessment per capita are located in “cottage country” which is impacted by high assessed values for lakefront properties and also low permanent resident populations

Municipal Profile

Municipality Location

2007 Unweighted CVA/Capita

Relative Position

Gravenhurst Simcoe/Musk./Duff 194,729$ highKing GTA 180,962$ highWhitchurch-Stouffville GTA 172,810$ highNiagara-on-the-Lake Niagara/Hamilton 168,530$ highVaughan GTA 165,275$ highOakville GTA 157,873$ highWasaga Beach Simcoe/Musk./Duff 145,892$ highCaledon GTA 144,428$ highRichmond Hill GTA 143,726$ highHuntsville Simcoe/Musk./Duff 136,950$ highMarkham GTA 136,904$ highAurora GTA 131,224$ highEast Gwillimbury GTA 130,268$ highNorth Dumfries SouthWest 128,010$ highMiddlesex Centre SouthWest 127,432$ highBracebridge Simcoe/Musk./Duff 126,952$ highToronto GTA 126,635$ highBurlington GTA 125,510$ highMississauga GTA 122,158$ highHalton Hills GTA 116,361$ highMilton GTA 115,998$ highNewmarket GTA 113,003$ highPickering GTA 111,537$ highWoolwich SouthWest 110,654$ highOttawa Eastern 106,967$ highWilmot SouthWest 102,189$ highKawartha Lakes Eastern 102,079$ high

25


Trends and Observations - Assessment Per Capita

• Farmland properties - A number of municipalities have a reduced assessment base when comparing unweighted to weighted assessment as a result of a relatively large share of farmland properties. The table to the right reflects those municipalities with a proportionally larger share of farmland assessment

• As will be shown in the “like” property comparisons, assessment per capita is a reasonably good predictor of relative property values across the survey - i.e. municipalities with higher assessments per capita tend to have properties valued higher than their counterparts in other jurisdictions

Municipal Profile

Municipality

Change % Unweighted to

WeightedCaledon -0.4%Whitchurch Stouffville -0.6%Wilmot -1.2%Kawartha Lakes -1.2%Amherstburg -1.3%Bradford West Gwillimbury -1.5%Georgina -1.8%East Gwillimbury -2.0%West Lincoln -4.3%King -5.1%Chatham-Kent -5.7%Wainfleet -5.9%Norfolk -6.5%Leamington -7.3%Central Elgin -10.2%Wellesley -11.5%Middlesex Centre -20.3%

26


Taxable Assessment Per Capita

(Data sorted and ranked by unweighted assessment per capita)

• There is a wide range of assessment per capita values (unweighted) across the survey ($46,466 -$194,729), with an average and median assessment per capita of $97,261 and $89,808 respectively

• The City of Timmins has the lowest unweighted assessment per capita. This contributes to the City having the highest residential tax rates. In fact, all northern municipalities have low assessment bases upon which to fund municipal services

Municipal Profile

Municipality


2007 Weighted

CVA/Capita Change %

Relative Position

CVA/Capita Gravenhurst 194,729$ 195,517$ 0.4% highKing 180,962$ 171,681$ -5.1% highWhitchurch-Stouffville 172,810$ 171,691$ -0.6% highNiagara-on-the-Lake 168,530$ 177,856$ 5.5% highVaughan 165,275$ 173,821$ 5.2% highOakville 157,873$ 175,559$ 11.2% highWasaga Beach 145,892$ 147,608$ 1.2% highCaledon 144,428$ 143,817$ -0.4% highRichmond Hill 143,726$ 146,677$ 2.1% highHuntsville 136,950$ 137,829$ 0.6% highMarkham 136,904$ 141,425$ 3.3% highAurora 131,224$ 134,253$ 2.3% highEast Gwillimbury 130,268$ 127,607$ -2.0% highNorth Dumfries 128,010$ 141,265$ 10.4% highMiddlesex Centre 127,432$ 101,525$ -20.3% highBracebridge 126,952$ 127,489$ 0.4% highToronto 126,635$ 221,846$ 75.2% highBurlington 125,510$ 144,673$ 15.3% highMississauga 122,158$ 138,394$ 13.3% highHalton Hills 116,361$ 123,646$ 6.3% highMilton 115,998$ 128,388$ 10.7% highNewmarket 113,003$ 116,900$ 3.4% highPickering 111,537$ 120,607$ 8.1% highWoolwich 110,654$ 119,053$ 7.6% highOttawa 106,967$ 132,839$ 24.2% highWilmot 102,189$ 100,998$ -1.2% highKawartha Lakes 102,079$ 100,863$ -1.2% highWhitby 101,283$ 110,008$ 8.6% midBradford West Gwillimbury 100,551$ 99,008$ -1.5% midAjax 98,731$ 106,204$ 7.6% midBrampton 98,121$ 105,342$ 7.4% midWaterloo 97,945$ 118,028$ 20.5% midGeorgina 96,773$ 95,028$ -1.8% midWellesley 95,156$ 84,207$ -11.5% midPelham 94,232$ 95,254$ 1.1% midWainfleet 93,255$ 87,741$ -5.9% midCentral Elgin 92,407$ 83,024$ -10.2% midGrimsby 91,357$ 97,469$ 6.7% midLincoln 91,017$ 93,563$ 2.8% midClarington 89,808$ 92,760$ 3.3% mid

Municipality


2007 Weighted

CVA/Capita Change %

Relative Position

CVA/Capita Guelph 89,226$ 111,757$ 25.3% midBarrie 88,403$ 94,828$ 7.3% midFort Erie 85,102$ 94,313$ 10.8% midAmherstburg 84,180$ 83,124$ -1.3% midNorfolk 83,798$ 78,377$ -6.5% midNiagara Falls 83,204$ 103,365$ 24.2% midOrangeville 82,447$ 91,004$ 10.4% midParry Sound 82,114$ 95,635$ 16.5% midCobourg 81,515$ 95,280$ 16.9% midCambridge 81,501$ 102,793$ 26.1% midKingston 81,293$ 101,146$ 24.4% midOshawa 80,805$ 92,303$ 14.2% midStratford 79,238$ 101,102$ 27.6% midWest Lincoln 77,307$ 74,004$ -4.3% lowHamilton 76,678$ 95,635$ 24.7% lowLeamington 76,649$ 71,073$ -7.3% lowKitchener 75,044$ 92,805$ 23.7% lowPeterborough 74,034$ 89,397$ 20.8% lowThorold 73,972$ 86,553$ 17.0% lowSt. Catharines 73,776$ 85,774$ 16.3% lowLondon 73,616$ 89,630$ 21.8% lowChatham-Kent 72,843$ 68,682$ -5.7% lowWindsor 72,465$ 98,150$ 35.4% lowTillsonburg 72,339$ 91,338$ 26.3% lowSarnia 68,212$ 83,264$ 22.1% lowBrantford 68,036$ 85,464$ 25.6% lowPort Colborne 67,938$ 77,834$ 14.6% lowBelleville 67,189$ 88,399$ 31.6% lowWoodstock 66,786$ 83,174$ 24.5% lowBrockville 66,654$ 84,966$ 27.5% lowOwen Sound 64,802$ 92,799$ 43.2% lowNorth Bay 60,495$ 74,264$ 22.8% lowThunder Bay 58,016$ 74,973$ 29.2% lowWelland 57,961$ 66,448$ 14.6% lowSt. Thomas 57,663$ 76,752$ 33.1% lowSudbury 51,731$ 62,878$ 21.5% lowCornwall 47,719$ 62,999$ 32.0% lowSault Ste. Marie 46,721$ 55,732$ 19.3% lowTimmins 46,466$ 57,839$ 24.5% low

Average 97,261$ 106,928$ 12.1%Minimum 46,466 55,732 -20.3%Maximum 194,729 221,846 75.2%Median 89,808 95,635 10.4%

27


Taxable Assessment Per Capita (Grouped by Location)

Municipal Profile



Relative Position

Ottawa Eastern 106,967$ highKawartha Lakes Eastern 102,079$ highCobourg Eastern 81,515$ midKingston Eastern 81,293$ midPeterborough Eastern 74,034$ lowBelleville Eastern 67,189$ lowBrockville Eastern 66,654$ lowCornwall Eastern 47,719$ low 78,431$

King GTA 180,962$ highWhitchurch-Stouffville GTA 172,810$ highVaughan GTA 165,275$ highOakville GTA 157,873$ highCaledon GTA 144,428$ highRichmond Hill GTA 143,726$ highMarkham GTA 136,904$ highAurora GTA 131,224$ highEast Gwillimbury GTA 130,268$ highToronto GTA 126,635$ highBurlington GTA 125,510$ highMississauga GTA 122,158$ highHalton Hills GTA 116,361$ highMilton GTA 115,998$ highNewmarket GTA 113,003$ highPickering GTA 111,537$ highWhitby GTA 101,283$ midAjax GTA 98,731$ midBrampton GTA 98,121$ midGeorgina GTA 96,773$ midClarington GTA 89,808$ midOshawa GTA 80,805$ mid 125,463$

Niagara-on-the-Lake Niagara/Hamilton 168,530$ highPelham Niagara/Hamilton 94,232$ midWainfleet Niagara/Hamilton 93,255$ midGrimsby Niagara/Hamilton 91,357$ midLincoln Niagara/Hamilton 91,017$ midFort Erie Niagara/Hamilton 85,102$ midNiagara Falls Niagara/Hamilton 83,204$ midWest Lincoln Niagara/Hamilton 77,307$ lowHamilton Niagara/Hamilton 76,678$ lowThorold Niagara/Hamilton 73,972$ lowSt. Catharines Niagara/Hamilton 73,776$ lowPort Colborne Niagara/Hamilton 67,938$ lowWelland Niagara/Hamilton 57,961$ low 87,256$

28


Taxable Assessment Per Capita (Grouped by Location cont’d)

Municipal Profile



Relative Position

North Bay North 60,495$ lowThunder Bay North 58,016$ lowSudbury North 51,731$ lowSault Ste. Marie North 46,721$ lowTimmins North 46,466$ low 52,686$

Gravenhurst Simcoe/Musk./Duff. 194,729$ highWasaga Beach Simcoe/Musk./Duff. 145,892$ highHuntsville Simcoe/Musk./Duff. 136,950$ highBracebridge Simcoe/Musk./Duff. 126,952$ highBradford West Gwillimbury Simcoe/Musk./Duff. 100,551$ midBarrie Simcoe/Musk./Duff. 88,403$ midOrangeville Simcoe/Musk./Duff. 82,447$ midParry Sound Simcoe/Musk./Duff. 82,114$ mid 119,755$

North Dumfries Southwest 128,010$ highMiddlesex Centre Southwest 127,432$ highWoolwich Southwest 110,654$ highWilmot Southwest 102,189$ highWaterloo Southwest 97,945$ midWellesley Southwest 95,156$ midCentral Elgin Southwest 92,407$ midGuelph Southwest 89,226$ midAmherstburg Southwest 84,180$ midNorfolk Southwest 83,798$ midCambridge Southwest 81,501$ midStratford Southwest 79,238$ midLeamington Southwest 76,649$ lowKitchener Southwest 75,044$ lowLondon Southwest 73,616$ lowChatham-Kent Southwest 72,843$ lowWindsor Southwest 72,465$ lowTillsonburg Southwest 72,339$ lowSarnia Southwest 68,212$ lowBrantford Southwest 68,036$ lowWoodstock Southwest 66,786$ lowOwen Sound Southwest 64,802$ lowSt. Thomas Southwest 57,663$ low 84,356$

29


Taxable Assessment Per Capita Ranking Compared to Household Income Ranking

(Sorted by unweighted assessment per capita)

As shown above, there is typically a relationship between assessment and income levels in the various municipalities. Some anomalies exist but can be explained. For example, a number of the “cottage areas” have higher assessment due to cottages but residents incomes are not at a high level (e.g. Gravenhurst, Wasaga Beach, Huntsville, Kawartha Lakes).

Municipal Profile

Municipality


2007 Household

Income

Relative Position

CVA/Capita

Relative Position of Household

IncomeTimmins 46,466$ $ 59,500 low lowSault Ste. Marie 46,721$ $ 57,000 low lowCornwall 47,719$ $ 53,700 low lowSudbury 51,731$ $ 62,500 low lowSt. Thomas 57,663$ $ 61,000 low lowWelland 57,961$ $ 56,100 low lowThunder Bay 58,016$ $ 63,100 low lowNorth Bay 60,495$ $ 60,200 low lowOwen Sound 64,802$ $ 55,500 low lowBrockville 66,654$ $ 64,200 low lowWoodstock 66,786$ $ 63,900 low lowBelleville 67,189$ $ 60,100 low lowPort Colborne 67,938$ $ 53,900 low lowBrantford 68,036$ $ 62,700 low lowSarnia 68,212$ $ 66,600 low midTillsonburg 72,339$ $ 65,700 low midWindsor 72,465$ $ 67,900 low midChatham-Kent 72,843$ $ 63,000 low lowLondon 73,616$ $ 67,200 low midSt. Catharines 73,776$ $ 60,200 low lowThorold 73,972$ $ 62,700 low lowPeterborough 74,034$ $ 62,400 low lowKitchener 75,044$ $ 68,500 low midLeamington 76,649$ $ 68,600 low midHamilton 76,678$ $ 66,900 low midWest Lincoln 77,307$ $ 74,200 low midStratford 79,238$ $ 66,400 mid midOshawa 80,805$ $ 69,600 mid midKingston 81,293$ $ 66,100 mid midCambridge 81,501$ $ 76,700 mid midCobourg 81,515$ $ 65,800 mid midParry Sound 82,114$ $ 53,500 mid lowOrangeville 82,447$ $ 75,000 mid midNiagara Falls 83,204$ $ 62,200 mid lowNorfolk 83,798$ $ 64,400 mid midAmherstburg 84,180$ $ 87,300 mid highFort Erie 85,102$ $ 56,900 mid lowBarrie 88,403$ $ 77,400 mid midGuelph 89,226$ $ 79,200 mid midClarington 89,808$ $ 85,200 mid mid

Municipality


2007 Household

Income

Relative Position

CVA/Capita

Relative Position of Household

IncomeLincoln 91,017$ $ 79,000 mid midGrimsby 91,357$ $ 91,400 mid highCentral Elgin 92,407$ $ 80,700 mid midWainfleet 93,255$ $ 59,264 mid lowPelham 94,232$ $ 83,800 mid midWellesley 95,156$ $ 72,240 mid midGeorgina 96,773$ $ 69,600 mid midWaterloo 97,945$ $ 92,100 mid highBrampton 98,121$ $ 94,100 mid highAjax 98,731$ $ 95,700 mid highBradford West Gwillimbury 100,551$ $ 85,500 mid highWhitby 101,283$ $ 99,800 mid highKawartha Lakes 102,079$ $ 62,400 high lowWilmot 102,189$ $ 84,600 high midOttawa 106,967$ $ 87,400 high highWoolwich 110,654$ $ 88,200 high highPickering 111,537$ $ 116,000 high highNewmarket 113,003$ $ 102,200 high highMilton 115,998$ $ 99,900 high highHalton Hills 116,361$ $ 104,700 high highMississauga 122,158$ $ 96,800 high highBurlington 125,510$ $ 97,100 high highToronto 126,635$ $ 79,800 high midBracebridge 126,952$ $ 71,200 high midMiddlesex Centre 127,432$ $ 97,800 high highNorth Dumfries 128,010$ $ 85,977 high highEast Gwillimbury 130,268$ $ 113,800 high highAurora 131,224$ $ 131,700 high highMarkham 136,904$ $ 112,400 high highHuntsville 136,950$ $ 60,800 high lowRichmond Hill 143,726$ $ 109,300 high highCaledon 144,428$ $ 121,800 high highWasaga Beach 145,892$ $ 57,900 high lowOakville 157,873$ $ 130,500 high highVaughan 165,275$ $ 121,200 high highNiagara-on-the-Lake 168,530$ $ 95,700 high highWhitchurch-Stouffville 172,810$ $ 107,300 high highKing 180,962$ $ 161,100 high highGravenhurst 194,729$ $ 51,200 high low

30


Change in Unweighted Assessment 2004-2007 The tables on the next several pages reflect the change in unweighted assessment from 2004-2007 . The change between 2005-2006 includes the impact of reassessment as well as growth while the changes between 2004-2005 and 2006-2007 largely reflect the impact of growth as there was no reassessment. The table has been sorted from high to low for the 2006-2007 % change in assessment. Communities experiencing population and economic growth are likely to experience short-run increases in property values. This is because in the short run, the housing supply is fixed and the increase in demand created by growth will force prices up. Declining areas are more likely to see a decrease in the market value of properties or a slower than average increase in property values.

Municipal Profile

Municipality

% Change in CVA

2004 - 2005

% Change in CVA

2005 - 2006

% Change in CVA

2006 - 2007

Relative Ranking % increase

2006-2007 Whitchurch Stouffville 3.4% 19.8% 10.8% highMilton 13.9% 21.7% 10.0% highAjax N/A 18.6% 5.8% highBrampton 7.1% 18.6% 5.7% highWoolwich N/A N/A 5.5% highWilmot N/A N/A 4.9% highWasaga Beach 3.3% 27.9% 4.1% highWhitby 6.6% 17.7% 3.8% highNorfolk 2.4% 14.6% 3.6% highHalton Hills 3.6% 17.7% 3.6% highBarrie 5.6% 17.8% 3.5% highVaughan 5.2% 15.5% 3.4% highSt. Thomas 2.7% 13.4% 3.3% highWellesley N/A N/A 3.2% highMarkham 5.6% 13.3% 3.1% highRichmond Hill 5.1% 16.5% 3.0% highBrantford 2.3% 20.4% 3.0% highOakville 4.2% 19.6% 3.0% highNiagara-on-the-Lake 2.1% 17.3% 2.9% highWest Lincoln 2.5% 15.0% 2.9% highBurlington 2.4% 14.0% 2.7% highGrimsby 4.3% 18.6% 2.7% highCobourg 0.8% 18.6% 2.6% highEast Gwillimbury 2.5% 16.3% 2.6% highOshawa 2.1% 14.2% 2.4% midBelleville N/A 12.2% 2.4% midLeamington 2.5% 5.7% 2.4% midOttawa 3.0% 15.1% 2.4% midCambridge 3.1% 14.7% 2.4% midKitchener 3.6% 16.7% 2.3% midPelham 2.1% 17.8% 2.2% midClarington 3.2% 16.6% 2.2% midGuelph 2.4% 14.0% 2.1% midLincoln 2.6% 18.4% 2.0% midLondon 2.1% 15.4% 2.0% mid

Municipality

% Change in CVA

2004 - 2005

% Change in CVA

2005 - 2006

% Change in CVA

2006 - 2007


2006-2007 Newmarket 2.8% 16.9% 2.0% midAurora 5.6% 17.1% 1.9% midKingston 1.4% 18.7% 1.9% midPeterborough 2.5% 20.4% 1.9% midCentral Elgin N/A N/A 1.9% midGravenhurst N/A N/A 1.8% midWaterloo 2.0% 15.2% 1.7% midWelland 1.0% 13.6% 1.7% midMississauga 2.4% 13.7% 1.7% midHuntsville N/A N/A 1.6% midBracebridge N/A N/A 1.6% midNorth Dumfries N/A N/A 1.6% midThorold 0.9% 16.6% 1.5% midOrangeville 2.2% 16.5% 1.4% lowStratford 1.7% 14.7% 1.4% lowKawartha Lakes 1.5% 19.2% 1.4% lowHamilton 1.9% 16.4% 1.4% lowNiagara Falls 2.7% 15.8% 1.4% lowPickering 2.4% 16.5% 1.3% lowGeorgina 1.9% 19.0% 1.2% lowFort Erie 1.4% 14.1% 1.1% lowTimmins -0.1% 2.8% 1.1% lowSudbury 0.7% 8.8% 1.0% lowWindsor 3.5% 9.4% 1.0% lowAmherstburg N/A N/A 1.0% lowCornwall 1.0% 9.3% 0.9% lowCaledon 3.4% 17.0% 0.8% lowToronto 0.9% 13.7% 0.8% lowThunder Bay 0.5% 9.5% 0.8% lowSarnia 0.9% 7.9% 0.7% lowNorth Bay 4.6% 9.6% 0.6% lowChatham-Kent 0.3% 3.9% 0.6% lowSt. Catharines 1.1% 18.0% 0.6% lowPort Colborne -0.6% 10.1% 0.6% lowKing 1.3% 17.4% 0.6% lowWainfleet 1.0% 16.4% 0.5% lowSault Ste. Marie N/A 3.0% 0.0% low

Average 2.7% 15.2% 2.4%Median 2.4% 16.4% 1.9%Maximum 13.9% 27.9% 10.8%Minimum -0.6% 2.8% 0.0%

31


Change in Unweighted Assessment 2004-2007 (Grouped by Location)

Municipal Profile

Municipality

% Change in CVA

2004 - 2005

% Change in CVA

2005 - 2006

% Change in CVA

2006 - 2007


2006-2007

Average By Location 2006-

2007 Cobourg 0.8% 18.6% 2.6% highBrockville N/ABelleville N/A 12.2% 2.4% midOttawa 3.0% 15.1% 2.4% midKingston 1.4% 18.7% 1.9% midPeterborough 2.5% 20.4% 1.9% midKawartha Lakes 1.5% 19.2% 1.4% low EasternCornwall 1.0% 9.3% 0.9% low 1.9%

Whitchurch Stouffville 3.4% 19.8% 10.8% highMilton 13.9% 21.7% 10.0% highAjax N/A 18.6% 5.8% highBrampton 7.1% 18.6% 5.7% highWhitby 6.6% 17.7% 3.8% highHalton Hills 3.6% 17.7% 3.6% highVaughan 5.2% 15.5% 3.4% highMarkham 5.6% 13.3% 3.1% highRichmond Hill 5.1% 16.5% 3.0% highOakville 4.2% 19.6% 3.0% highBurlington 2.4% 14.0% 2.7% highEast Gwillimbury 2.5% 16.3% 2.6% highOshawa 2.1% 14.2% 2.4% midClarington 3.2% 16.6% 2.2% midNewmarket 2.8% 16.9% 2.0% midAurora 5.6% 17.1% 1.9% midMississauga 2.4% 13.7% 1.7% midPickering 2.4% 16.5% 1.3% lowGeorgina 1.9% 19.0% 1.2% lowCaledon 3.4% 17.0% 0.8% lowToronto 0.9% 13.7% 0.8% low GTAKing 1.3% 17.4% 0.6% low 3.3%

Niagara-on-the-Lake 2.1% 17.3% 2.9% highWest Lincoln 2.5% 15.0% 2.9% highGrimsby 4.3% 18.6% 2.7% highPelham 2.1% 17.8% 2.2% midLincoln 2.6% 18.4% 2.0% midWelland 1.0% 13.6% 1.7% midThorold 0.9% 16.6% 1.5% midHamilton 1.9% 16.4% 1.4% lowNiagara Falls 2.7% 15.8% 1.4% lowFort Erie 1.4% 14.1% 1.1% lowSt. Catharines 1.1% 18.0% 0.6% lowPort Colborne -0.6% 10.1% 0.6% low Niag./Ham.Wainfleet 1.0% 16.4% 0.5% low 1.6%

32


Change in Unweighted Assessment 2004-2007 (Grouped by Location cont’d)

Municipal Profile

Municipality

% Change in CVA

2004 - 2005

% Change in CVA

2005 - 2006

% Change in CVA

2006 - 2007


2006-2007

Average By Location 2006-

2007 Timmins -0.1% 2.8% 1.1% lowSudbury 0.7% 8.8% 1.0% lowThunder Bay 0.5% 9.5% 0.8% lowNorth Bay 4.6% 9.6% 0.6% low NorthSault Ste. Marie N/A 3.0% 0.0% low 0.7%

Wasaga Beach 3.3% 27.9% 4.1% highBarrie 5.6% 17.8% 3.5% highGravenhurst N/A N/A 1.8% midHuntsville N/A N/A 1.6% midBracebridge N/A N/A 1.6% mid Sim./Musk./Duff.Orangeville 2.2% 16.5% 1.4% low 2.3%

Woolwich N/A N/A 5.5% highWilmot N/A N/A 4.9% highNorfolk 2.4% 14.6% 3.6% highSt. Thomas 2.7% 13.4% 3.3% highWellesley N/A N/A 3.2% highBrantford 2.3% 20.4% 3.0% highLeamington 2.5% 5.7% 2.4% midCambridge 3.1% 14.7% 2.4% midKitchener 3.6% 16.7% 2.3% midGuelph 2.4% 14.0% 2.1% midLondon 2.1% 15.4% 2.0% midCentral Elgin N/A N/A 1.9% midWaterloo 2.0% 15.2% 1.7% midNorth Dumfries N/A N/A 1.6% midStratford 1.7% 14.7% 1.4% lowAmherstburg N/A N/A 1.0% lowWindsor 3.5% 9.4% 1.0% lowSarnia 0.9% 7.9% 0.7% low SouthwestChatham-Kent 0.3% 3.9% 0.6% low 2.3%

33


Assessment Composition (Unweighted)

Municipal Profile

Sorted alphabetically

Municipality ResidentialMulti-

Residential Commercial Industrial Pipelines Farmlands ForestsAjax 87.4% 1.9% 7.9% 2.4% 0.2% 0.2% 0.0%Amherstburg 84.5% 1.1% 5.0% 2.2% 0.5% 6.7% 0.0%Aurora 85.4% 1.2% 10.4% 2.7% 0.1% 0.2% 0.0%Barrie 78.8% 3.6% 14.7% 2.6% 0.2% 0.0% 0.0%Belleville 69.5% 5.9% 20.3% 2.8% 0.5% 1.0% 0.0%Bracebridge 87.7% 1.2% 9.0% 1.2% 0.7% 0.1% 0.2%Bradford West Gwillimbury 81.4% 1.3% 6.2% 3.5% 0.6% 7.0% 0.0%Brampton 78.7% 2.5% 13.0% 5.3% 0.2% 0.3% 0.0%Brantford 77.5% 4.3% 13.2% 4.5% 0.3% 0.1% 0.0%Brockville 73.1% 6.0% 16.6% 3.9% 0.4% 0.0% 0.0%Burlington 79.1% 3.9% 12.3% 4.3% 0.2% 0.3% 0.0%Caledon 84.7% 0.3% 5.4% 4.6% 0.2% 4.5% 0.4%Cambridge 75.8% 3.7% 13.0% 7.0% 0.2% 0.2% 0.0%Central Elgin 77.1% 0.2% 3.7% 0.6% 0.5% 17.9% 0.1%Chatham-Kent 59.5% 2.2% 8.5% 2.5% 0.9% 26.4% 0.0%Clarington 86.5% 0.8% 5.5% 2.8% 0.5% 3.8% 0.2%Cobourg 78.4% 3.9% 14.1% 3.2% 0.3% 0.1% 0.0%Cornwall 70.7% 5.5% 19.8% 3.4% 0.4% 0.1% 0.0%East Gwillimbury 84.8% 0.3% 7.1% 2.4% 0.2% 5.1% 0.1%Fort Erie 85.9% 1.3% 9.8% 1.7% 0.5% 0.8% 0.0%Georgina 91.7% 1.2% 4.5% 0.4% 0.2% 2.0% 0.1%Gravenhurst 90.0% 1.0% 7.5% 0.6% 0.8% 0.1% 0.1%Grimsby 89.2% 0.8% 6.8% 1.3% 0.3% 1.6% 0.0%Guelph 79.3% 5.2% 10.3% 4.9% 0.2% 0.0% 0.0%Halton Hills 87.1% 1.3% 5.9% 3.3% 0.2% 2.3% 0.0%Hamilton 80.8% 5.1% 9.7% 2.4% 0.5% 1.5% 0.0%Huntsville 83.4% 1.0% 12.9% 1.6% 0.9% 0.1% 0.2%Kawartha Lakes 86.0% 1.4% 5.5% 0.8% 0.1% 6.0% 0.3%King 87.3% 0.2% 3.4% 0.8% 0.4% 7.7% 0.2%Kingston 78.6% 6.5% 12.9% 1.3% 0.4% 0.4% 0.0%Kitchener 77.4% 8.0% 11.8% 2.6% 0.0% 0.1% 0.0%Leamington 65.8% 2.1% 9.9% 2.9% 0.5% 18.7% 0.0%Lincoln 79.7% 0.5% 6.2% 2.9% 0.7% 9.9% 0.0%London 78.3% 5.9% 13.0% 1.8% 0.3% 0.6% 0.0%Markham 81.8% 0.8% 14.3% 2.8% 0.1% 0.2% 0.0%Middlesex Centre 62.7% 0.1% 3.8% 0.7% 3.7% 28.9% 0.0%Milton 79.1% 1.2% 11.1% 5.6% 0.7% 2.2% 0.1%Mississauga 71.5% 3.9% 19.0% 5.4% 0.1% 0.0% 0.0%Newmarket 82.3% 1.8% 12.5% 3.2% 0.1% 0.0% 0.0%Niagara Falls 68.8% 3.1% 26.0% 1.3% 0.4% 0.4% 0.0%Niagara-on-the-Lake 78.3% 0.6% 12.1% 0.9% 0.5% 7.6% 0.0%Norfolk 74.4% 0.9% 6.3% 1.2% 0.7% 16.4% 0.2%

34


Assessment Composition (Unweighted cont’d)

Municipal Profile

Municipality ResidentialMulti-

Residential Commercial Industrial Pipelines Farmlands ForestsNorth Bay 73.9% 5.9% 16.4% 2.1% 1.6% 0.0% 0.0%North Dumfries 70.7% 0.1% 8.4% 6.5% 5.2% 9.1% 0.0%Oakville 84.1% 2.1% 10.0% 3.4% 0.2% 0.1% 0.0%Orangeville 82.1% 2.8% 12.0% 2.9% 0.2% 0.0% 0.0%Oshawa 78.0% 5.5% 11.7% 4.1% 0.2% 0.5% 0.0%Ottawa 76.5% 6.5% 14.5% 1.7% 0.2% 0.6% 0.0%Owen Sound 73.1% 6.3% 17.4% 2.8% 0.3% 0.1% 0.0%Parry Sound 72.8% 2.3% 23.1% 1.5% 0.2% 0.1% 0.0%Pelham 90.8% 0.9% 3.3% 0.2% 0.8% 4.1% 0.0%Peterborough 78.7% 6.7% 12.4% 1.8% 0.2% 0.1% 0.0%Pickering 82.7% 0.6% 11.9% 3.1% 0.2% 1.5% 0.0%Port Colborne 83.6% 2.9% 6.4% 4.8% 0.6% 1.6% 0.1%Richmond Hill 87.4% 1.4% 9.3% 1.7% 0.1% 0.1% 0.0%Sarnia 76.1% 5.0% 12.6% 4.2% 0.7% 1.5% 0.0%Sault Ste. Marie 75.1% 4.6% 14.9% 4.9% 0.5% 0.0% 0.0%St. Catharines 80.8% 4.6% 12.0% 1.7% 0.3% 0.6% 0.0%St. Thomas 77.7% 4.9% 11.6% 5.1% 0.3% 0.4% 0.0%Stratford 79.3% 4.8% 11.2% 4.1% 0.2% 0.3% 0.0%Sudbury 76.4% 4.6% 14.3% 4.1% 0.4% 0.1% 0.1%Thorold 80.7% 1.9% 8.7% 5.9% 1.2% 1.6% 0.0%Thunder Bay 75.1% 3.7% 15.9% 4.9% 0.4% 0.1% 0.0%Tillsonburg 77.2% 3.7% 12.1% 5.9% 0.3% 0.6% 0.1%Timmins 75.1% 2.4% 13.7% 7.9% 0.6% 0.2% 0.0%Toronto 71.7% 8.9% 17.4% 1.9% 0.1% 0.0% 0.0%Vaughan 75.4% 0.1% 16.3% 7.8% 0.1% 0.3% 0.0%Wainfleet 85.6% 0.0% 2.1% 0.4% 0.6% 11.2% 0.1%Wasaga Beach 95.1% 0.2% 4.3% 0.0% 0.2% 0.0% 0.0%Waterloo 80.9% 5.3% 10.0% 3.6% 0.2% 0.1% 0.0%Welland 83.5% 4.2% 9.6% 2.1% 0.5% 0.2% 0.0%Wellesley 67.5% 0.2% 2.8% 3.5% 0.2% 25.8% 0.0%West Lincoln 77.9% 0.4% 3.8% 1.4% 2.0% 14.6% 0.0%Whitby 84.4% 2.1% 10.1% 2.6% 0.2% 0.5% 0.0%Whitchurch-Stouffville 87.0% 0.9% 6.6% 2.3% 0.1% 3.0% 0.1%Wilmot 80.8% 1.0% 4.5% 1.6% 0.4% 11.6% 0.0%Windsor 71.0% 4.8% 18.8% 5.0% 0.0% 0.1% 0.0%Woodstock 78.2% 2.9% 12.3% 5.8% 0.3% 0.5% 0.0%Woolwich 71.3% 0.9% 10.9% 4.2% 0.4% 12.2% 0.0%

Average 79.2% 2.8% 10.8% 3.0% 0.5% 3.6% 0.0%Minimum 59.5% 0.0% 2.1% 0.0% 0.0% 0.0% 0.0%Maximum 95.1% 8.9% 26.0% 7.9% 5.2% 28.9% 0.4%

35


Assessment Composition (Unweighted) - Trends & Observations

The proportionate contributions for residential, commercial and industrial tax revenue sources is important to understand, not only on an annual basis, but also trends over time. This will help identify increases, decreases and areas of growth. Trends for each municipality can be reviewed using the online database provided on www.bmaconsult.com.

Municipal Profile

Commercial

• Commercial: average proportionate share is 10.8%

• Survey Range: Wainfleet 2.1% to Niagara Falls 26.0%

• The table summarizes those municipalities with 15% or greater of their assessment in the Commercial Class

Multi-Residential • Multi-Residential: average proportionate share is 2.8% • Survey range: 0% in Wainfleet to 8.9% in Toronto • Typically, municipalities with higher than average

proportionate Multi-Residential assessment are municipalities with older urban centres

• The table summarizes those municipalities with 5% or greater of their assessment in the Multi-Residential Class

Residential • Residential: average proportionate share is 79.2%

• Survey range: 59.5% in Chatham-Kent to 95.1% in Wasaga Beach

• The table to the left summarizes those municipalities with 85% or greater of their assessment in the Residential Class

Municipality CommercialNiagara Falls 26.0%Parry Sound 23.1%Belleville 20.3%Cornwall 19.8%Mississauga 19.0%Windsor 18.8%Toronto 17.4%Owen Sound 17.4%Brockville 16.6%North Bay 16.4%Vaughan 16.3%Thunder Bay 15.9%

Municipality ResidentialWasaga Beach 95.1%Georgina 91.7%Pelham 90.8%Gravenhurst 90.0%Grimsby 89.2%Bracebridge 87.7%Richmond Hill 87.4%Ajax 87.4%King 87.3%Halton Hills 87.1%Whitchurch-Stouffville 87.0%Clarington 86.5%Kawartha Lakes 86.0%Fort Erie 85.9%Wainfleet 85.6%Aurora 85.4%

MunicipalityMulti-

ResidentialToronto 8.9%Kitchener 8.0%Peterborough 6.7%Kingston 6.5%Ottawa 6.5%Owen Sound 6.3%Brockville 6.0%Belleville 5.9%London 5.9%North Bay 5.9%Cornwall 5.5%Oshawa 5.5%Waterloo 5.3%Guelph 5.2%Hamilton 5.1%Sarnia 5.0%

36


Assessment Composition (Unweighted) - Trends & Observations (cont’d)

Municipal Profile

Industrial • Industrial: average proportionate share is 3.0% • Survey range: 0% in Wasaga Beach to 7.9% in Timmins • The table summarizes those municipalities with 5% or

greater of their assessment in the Industrial Class

Farmlands

• Farmland: average proportionate share is 3.6%

• Survey range: 0% in a number of municipalities to 28.9 % in Middlesex Centre

• The table summarizes those municipalities with 5% or greater of their assessment in the Farmland Class

Municipality IndustrialTimmins 7.9%Vaughan 7.8%Cambridge 7.0%North Dumfries 6.5%Tillsonburg 5.9%Thorold 5.9%Woodstock 5.8%Milton 5.6%Mississauga 5.4%Brampton 5.3%St. Thomas 5.1%Windsor 5.0%

Municipality FarmlandsMiddlesex Centre 28.9%Chatham-Kent 26.4%Wellesley 25.8%Leamington 18.7%Central Elgin 17.9%Norfolk 16.4%West Lincoln 14.6%Woolwich 12.2%Wilmot 11.6%Wainfleet 11.2%Lincoln 9.9%North Dumfries 9.1%King 7.7%Niagara-on-the-Lake 7.6%Bradford West Gwillimbury 7.0%Amherstburg 6.7%Kawartha Lakes 6.0%East Gwillimbury 5.1%

37


Consolidated Unweighted Assessment (Residential vs. Non-Residential)

Municipal Profile

The tables on the next page show the relative strength of the municipality’s tax base. A higher percentage of non-residential assessment indicates higher revenue raising ability because commercial and industrial tax rates are higher than residential tax rates and therefore generate more tax revenue.

The following table groups:

As shown in the table on the next page, a number of municipalities rely heavily on Residential assessment such as Wainfleet, Wasaga Beach, and Pelham. These are all municipalities with populations less than 20,000.

Municipalities with Non-Residential assessment composition 20% or greater include Thunder Bay, Cambridge, North Bay, Timmins, Windsor, Sault Ste. Marie, Vaughan, Mississauga, Cornwall, Belleville, Brockville, North Dumfries, Owen Sound, Parry Sound and Niagara Falls.

Non-Residential Assessment includes: • Commercial • Industrial • Pipelines

Residential Assessment includes: • Residential • Multi-Residential • Farmlands • Managed Forest

38


Consolidated Unweighted Assessment (Residential vs. Non-Residential)

Municipal Profile

Municipality

Residential Unweighted Assessment

Non-Residential Unweighted Assessment

Ajax 89.6% 10.4%Amherstburg 92.3% 7.7%Aurora 86.8% 13.2%Barrie 82.5% 17.5%Belleville 76.5% 23.5%Bracebridge 89.2% 10.8%Bradford West Gwillimbury 89.7% 10.3%Brampton 81.5% 18.5%Brantford 82.0% 18.0%Brockville 79.1% 20.9%Burlington 83.2% 16.8%Caledon 89.8% 10.2%Cambridge 79.7% 20.3%Central Elgin 95.2% 4.8%Chatham-Kent 88.1% 11.9%Clarington 91.2% 8.8%Cobourg 82.4% 17.6%Cornwall 76.4% 23.6%East Gwillimbury 90.3% 9.7%Fort Erie 88.0% 12.0%Georgina 94.9% 5.1%Gravenhurst 91.1% 8.9%Grimsby 91.6% 8.4%Guelph 84.6% 15.4%Halton Hills 90.7% 9.3%Hamilton 87.4% 12.6%Huntsville 84.6% 15.4%Kawartha Lakes 93.6% 6.4%King 95.4% 4.6%Kingston 85.5% 14.5%Kitchener 85.6% 14.4%Leamington 86.6% 13.4%Lincoln 90.1% 9.9%London 84.9% 15.1%Markham 82.8% 17.2%Middlesex Centre 91.7% 8.3%Milton 82.7% 17.3%Mississauga 75.4% 24.6%Newmarket 84.2% 15.8%Niagara Falls 72.3% 27.7%

Municipality


Non-Residential Unweighted Assessment

Niagara-on-the-Lake 86.5% 13.5%Norfolk 91.8% 8.2%North Bay 79.9% 20.1%North Dumfries 80.0% 20.0%Oakville 86.4% 13.6%Orangeville 84.9% 15.1%Oshawa 84.0% 16.0%Ottawa 83.6% 16.4%Owen Sound 79.5% 20.5%Parry Sound 75.3% 24.7%Pelham 95.8% 4.2%Peterborough 85.5% 14.5%Pickering 84.9% 15.1%Port Colborne 88.2% 11.8%Richmond Hill 88.9% 11.1%Sarnia 82.6% 17.4%Sault Ste. Marie 79.7% 20.3%St. Catharines 86.0% 14.0%St. Thomas 82.9% 17.1%Stratford 84.4% 15.6%Sudbury 81.2% 18.8%Thorold 84.2% 15.8%Thunder Bay 78.8% 21.2%Tillsonburg 81.6% 18.4%Timmins 77.8% 22.2%Toronto 80.6% 19.4%Vaughan 75.8% 24.2%Wainfleet 96.9% 3.1%Wasaga Beach 95.4% 4.6%Waterloo 86.2% 13.8%Welland 87.9% 12.1%Wellesley 93.5% 6.5%West Lincoln 92.9% 7.1%Whitby 87.0% 13.0%Whitchurch-Stouffville 91.0% 9.0%Wilmot 93.5% 6.5%Windsor 75.9% 23.8%Woodstock 81.6% 18.4%Woolwich 84.5% 15.5%

Average 85.6% 14.3%Minimum 72.3% 3.1%Maximum 96.9% 27.7%

Note: Residential unweighted assessment includes residential, multi-residential farm, and managed forests assessment

39


Shift In Tax Burden—Unweighted to Weighted Residential Assessment (sorted by % change )

As shown in the table, tax ratios typically shift the burden from residential to non-residential properties. Approximately 78% of the municipalities surveyed, have a decrease in tax burden on the Residential class as a result of tax ratios for non-residential classes greater than 1.0

The implementation of tax ratios to the assessment base for municipalities with a larger proportion of farmland and managed forest results in an increase in the residential burden

Municipal Profile

Municipality


Residential Weighted

Assessment % ChangeToronto 71.7% 40.9% -42.9%Owen Sound 73.1% 51.1% -30.2%Windsor 71.0% 52.4% -26.1%Cornwall 70.7% 53.6% -24.3%Belleville 69.5% 52.8% -24.0%Thunder Bay 75.1% 58.1% -22.6%Stratford 79.3% 62.2% -21.6%Brockville 73.1% 57.3% -21.6%Tillsonburg 77.2% 61.1% -20.8%Cambridge 75.8% 60.1% -20.7%Brantford 77.5% 61.7% -20.4%St. Thomas 77.7% 61.9% -20.3%Guelph 79.3% 63.3% -20.2%Hamilton 80.8% 64.8% -19.8%Woodstock 78.2% 62.8% -19.7%Timmins 75.1% 60.4% -19.7%Kingston 78.6% 63.2% -19.6%Niagara Falls 68.8% 55.4% -19.5%Ottawa 76.5% 61.6% -19.5%Kitchener 77.4% 62.6% -19.2%North Bay 73.9% 60.2% -18.5%Sarnia 76.1% 62.3% -18.1%London 78.3% 64.3% -17.9%Sudbury 76.4% 62.8% -17.7%Peterborough 78.7% 65.2% -17.2%Waterloo 80.9% 67.1% -17.0%Sault Ste. Marie 75.1% 62.9% -16.2%Thorold 80.7% 69.0% -14.5%Cobourg 78.4% 67.1% -14.4%Parry Sound 72.8% 62.5% -14.1%St. Catharines 80.8% 69.5% -14.0%Burlington 79.1% 68.6% -13.2%Welland 83.5% 72.8% -12.8%Port Colborne 83.6% 72.9% -12.7%Oshawa 78.0% 68.3% -12.5%Mississauga 71.5% 63.1% -11.7%Oakville 84.1% 75.6% -10.1%Fort Erie 85.9% 77.5% -9.8%Milton 79.1% 71.5% -9.6%

Municipality


Residential Weighted

Assessment % ChangeOrangeville 82.1% 74.4% -9.4%North Dumfries 70.7% 64.1% -9.4%Whitby 84.4% 77.8% -7.9%Pickering 82.7% 76.5% -7.5%Woolwich 71.3% 66.3% -7.1%Ajax 87.4% 81.3% -7.0%Brampton 78.7% 73.3% -6.9%Barrie 78.8% 73.5% -6.8%Grimsby 89.2% 83.6% -6.3%Halton Hills 87.1% 82.0% -5.9%Niagara-on-the-Lake 78.3% 74.2% -5.2%Vaughan 75.4% 71.6% -4.9%Newmarket 82.3% 79.6% -3.3%Markham 81.8% 79.2% -3.2%Clarington 86.5% 83.8% -3.2%Lincoln 79.7% 77.5% -2.7%Aurora 85.4% 83.5% -2.3%Richmond Hill 87.4% 85.7% -2.0%Wasaga Beach 95.1% 94.0% -1.2%Pelham 90.8% 89.9% -1.1%Huntsville 83.4% 82.8% -0.6%Bracebridge 87.7% 87.3% -0.4%Gravenhurst 90.0% 89.6% -0.4%Caledon 84.7% 85.0% 0.4%Whitchurch-Stouffville 87.0% 87.6% 0.7%Wilmot 80.8% 81.8% 1.2%Kawartha Lakes 86.0% 87.0% 1.2%Amherstburg 84.5% 85.5% 1.3%Bradford West Gwillimbury 81.4% 82.7% 1.6%Georgina 91.7% 93.3% 1.8%East Gwillimbury 84.8% 86.6% 2.1%West Lincoln 77.9% 81.4% 4.5%King 87.3% 92.0% 5.4%Chatham-Kent 59.5% 63.1% 6.1%Wainfleet 85.6% 91.0% 6.3%Norfolk 74.4% 79.5% 6.9%Leamington 65.8% 71.0% 7.8%Central Elgin 77.1% 85.8% 11.3%Wellesley 67.5% 76.3% 12.9%Middlesex Centre 62.7% 78.7% 25.5%

Average 79.2% 72.0% -9.3%Min 59.5% 40.9% -42.9%Max 95.1% 94.0% 25.5%

40


Building Permit Activity (Sorted from highest to lowest 2006 activity per capita) The table summarizes the 2006 residential and non-residential building permit values in each area municipality. To put these values into context, the building permit value per capita is also summarized to get an appreciation of the relative building activity in each municipality. The chart is sorted from highest to lowest based on building permit value per capita for 2006.

Municipal Profile

Municipality

% Residential

2006

% Non-Residential

2006

2006 Bldg Const. Value

Per CapitaWhitchurch-Stouffville 98% 2% 9,474$ Niagara-on-the-Lake 67% 33% 5,941$ Ajax 73% 27% 5,703$ Wasaga Beach 76% 24% 5,622$ Vaughan 75% 25% 5,469$ Milton 65% 35% 5,039$ Wilmot 67% 33% 4,011$ Wellesley 71% 29% 3,984$ Woodstock 34% 66% 3,905$ Oakville 79% 21% 3,546$ Brampton 71% 29% 3,395$ Markham 63% 37% 3,048$ Clarington 64% 36% 3,018$ Pelham 54% 46% 3,014$ Woolwich 67% 33% 2,977$ Gravenhurst 72% 28% 2,975$ Barrie 64% 36% 2,944$ Huntsville 65% 35% 2,893$ Kingston 23% 77% 2,674$ Whitby 56% 44% 2,658$ Parry Sound 41% 59% 2,601$ Guelph 44% 56% 2,525$ North Dumfries 41% 59% 2,461$ Toronto 20% 80% 2,382$ Brockville 41% 59% 2,329$ Cobourg 84% 16% 2,296$ Halton Hills 64% 36% 2,242$ London 62% 38% 2,193$ Middlesex Centre 72% 28% 2,082$ Amherstburg 82% 18% 2,075$ Cambridge 41% 59% 2,063$ Burlington 61% 39% 2,026$ Richmond Hill 74% 26% 2,024$ Oshawa 75% 25% 2,023$ Ottawa 52% 48% 2,022$ Thorold 20% 80% 1,975$ St. Thomas 82% 18% 1,922$ Lincoln 61% 39% 1,877$ Kitchener 61% 39% 1,844$ Belleville 32% 68% 1,793$ East Gwillimbury 87% 13% 1,731$ Grimsby 53% 47% 1,728$ Caledon 34% 66% 1,712$

Municipality

% Residential

2006

% Non-Residential

2006


Per CapitaWest Lincoln 79% 21% 1,656$ Leamington 37% 63% 1,612$ North Bay 56% 44% 1,599$ King 55% 45% 1,590$ Brantford 46% 54% 1,577$ Mississauga 53% 47% 1,575$ Norfolk 56% 44% 1,562$ Windsor 30% 70% 1,558$ Owen Sound 51% 49% 1,545$ Sudbury 72% 28% 1,469$ Hamilton 60% 40% 1,353$ Tillsonburg 60% 40% 1,331$ Fort Erie 86% 14% 1,292$ Waterloo 65% 35% 1,227$ Orangeville 35% 65% 1,222$ Newmarket 57% 43% 1,211$ Central Elgin 91% 9% 1,199$ Niagara Falls 55% 45% 1,182$ Kawartha Lakes 81% 19% 1,157$ Stratford 57% 43% 1,133$ Wainfleet 83% 17% 1,131$ Georgina 99% 1% 1,120$ Sarnia 47% 53% 1,063$ Bracebridge 100% 0% 978$ Timmins 23% 77% 935$ St. Catharines 48% 52% 931$ Bradford West Gwillimbury 63% 37% 908$ Welland 59% 41% 900$ Chatham-Kent 47% 53% 865$ Peterborough 62% 38% 854$ Aurora 40% 60% 843$ Thunder Bay 36% 64% 825$ Pickering 67% 33% 766$ Port Colborne 56% 44% 720$ Cornwall 39% 61% 689$ Sault Ste. Marie 45% 55% 632$

Average 59% 41% 2,183$ Median 61% 39% 1,793$ Maximum 100% 80% 9,474$ Minimum 20% 0% 632$

41


Building Permit Activity (2 and 3 year) (Grouped by Location) The table has been sorted by 2006 building construction value per capita by location. Where information was available, 2 and 3 year averages have been included. The low, medium and high is a ranking for the entire database. This provides an indication within each geographic area the relative rankings across the entire survey.

Municipal Profile

Municipality

2004 Building Construction Value ($000)




Per CapitaRanking

2006

Location 2006

Average

Bldg Const. Value Per

Capita


Capita2005-2006 2004-2006

Kingston 178,579$ 152,675$ 313,419$ 2,674$ high 1,968$ 1,802$ Brockville 30,649$ 44,941$ 51,142$ 2,329$ high 2,188$ 1,924$ Cobourg 27,253$ 34,322$ 41,814$ 2,296$ high 2,059$ 1,859$ Ottawa 1,698,885$ 1,830,757$ 1,641,917$ 2,022$ mid 2,110$ 2,090$ Belleville 59,510$ 67,642$ 87,517$ 1,793$ mid 1,589$ 1,470$ Kawartha Lakes 98,552$ 94,097$ 86,289$ 1,157$ low 1,210$ 1,249$ Peterborough 86,118$ 115,923$ 63,959$ 854$ low Eastern 1,188$ 1,171$ Cornwall 41,967$ 31,685$ 31,684$ 689$ low 1,727$ 682$ 750$

Whitchurch-Stouffville 70,984$ 180,021$ 231,078$ 9,474$ high 8,263$ 6,449$ Ajax 244,358$ 432,500$ 514,185$ 5,703$ high 5,369$ 4,554$ Vaughan 890,930$ 837,014$ 1,306,355$ 5,469$ high 4,408$ 4,196$ Milton 375,738$ 453,156$ 322,470$ 5,039$ high 6,360$ 6,877$ Oakville 544,275$ 519,488$ 587,327$ 3,546$ high 3,268$ 3,267$ Brampton 2,730,395$ 1,235,360$ 1,472,727$ 3,395$ high 3,190$ 4,428$ Markham 613,881$ 949,290$ 797,274$ 3,048$ high 3,363$ 3,037$ Clarington 213,849$ 203,220$ 234,864$ 3,018$ high 2,752$ 2,732$ Whitby 302,780$ 385,056$ 295,581$ 2,658$ high 3,168$ 3,110$ Toronto 5,897,819$ 4,855,522$ 5,962,599$ 2,382$ high 2,122$ 2,170$ Halton Hills 148,639$ 182,696$ 123,932$ 2,242$ mid 2,691$ 2,683$ Burlington 369,721$ 538,155$ 333,046$ 2,026$ mid 2,527$ 2,404$ Richmond Hill 533,919$ 652,016$ 329,362$ 2,024$ mid 2,892$ 3,002$ Oshawa 263,733$ 343,633$ 286,427$ 2,023$ mid 2,162$ 2,034$ East Gwillimbury 53,781$ 25,552$ 36,465$ 1,731$ mid 1,430$ 1,747$ Caledon 153,143$ 88,761$ 97,690$ 1,712$ mid 1,520$ 1,820$ King 37,012$ 41,638$ 30,976$ 1,590$ mid 1,833$ 1,836$ Mississauga 1,385,657$ 1,104,789$ 1,052,760$ 1,575$ mid 1,539$ 1,675$ Newmarket 141,445$ 178,277$ 89,991$ 1,211$ low 1,741$ 1,774$ Georgina 51,308$ 82,801$ 47,413$ 1,120$ low 1,457$ 1,349$ Aurora 194,255$ 55,400$ 40,133$ 843$ low GTA 998$ 2,045$ Pickering 163,583$ 77,285$ 67,271$ 766$ low 2,845$ 775$ 1,081$

Niagara-on-the-Lake 62,781$ 66,800$ 86,666$ 5,941$ high 5,202$ 4,883$ Pelham 32,711$ 20,699$ 48,698$ 3,014$ high 2,125$ 2,077$ Thorold 19,865$ 27,489$ 35,995$ 1,975$ mid 1,713$ 1,493$ Lincoln N/A 26,508$ 40,776$ 1,877$ mid 1,512$ N/AGrimsby N/A 29,873$ 41,358$ 1,728$ mid 1,492$ N/AWest Lincoln N/A 28,271$ 21,800$ 1,656$ mid 1,879$ N/AHamilton 595,165$ 640,879$ 682,548$ 1,353$ low 1,293$ 1,244$ Fort Erie 39,397$ 57,146$ 38,670$ 1,292$ low 1,593$ 1,502$ Niagara Falls 171,804$ 167,201$ 97,181$ 1,182$ low 1,589$ 1,749$ Wainfleet 9,470$ 6,091$ 7,464$ 1,131$ low 1,027$ 1,170$ St. Catharines 141,985$ 105,148$ 122,822$ 931$ low 860$ 929$ Welland 29,848$ 47,682$ 45,301$ 900$ low Niag/Ham 923$ 813$ Port Colborne 10,009$ 11,468$ 13,390$ 720$ low 1,823$ 658$ 613$

42


Building Permit Activity (2 and 3 year) (Grouped by Location cont’d)

Municipal Profile

Municipality





Per CapitaRanking

2006 Location

2006 Average


Capita


Capita

2005-2006 2004-2006North Bay 71,088$ 59,461$ 86,276$ 1,599$ mid 1,352$ 1,340$ Sudbury 185,093$ 202,157$ 231,908$ 1,469$ low 1,363$ 1,292$ Timmins 38,129$ 31,529$ 40,204$ 935$ low 833$ 849$ Thunder Bay 103,618$ 110,184$ 90,054$ 825$ low North 908$ 914$ Sault Ste. Marie 45,806$ 75,111$ 47,388$ 632$ low 1,092$ 813$ 744$

Wasaga Beach 63,330$ 55,862$ 84,492$ 5,622$ high 4,481$ 4,327$ Gravenhurst N/A 43,367$ 32,864$ 2,975$ high 3,302$ N/ABarrie 390,928$ 487,988$ 378,041$ 2,944$ high 3,350$ 3,279$ Huntsville N/A 57,091$ 52,892$ 2,893$ high 2,946$ N/AParry Sound N/A N/A 15,134$ 2,601$ high N/A N/AOrangeville 45,099$ 42,473$ 32,910$ 1,222$ low 1,345$ 1,429$ Bracebridge N/A 15,648$ 15,305$ 978$ low 2,394$ N/ABradford West Gwillimbury N/A N/A 21,823$ 908$ low 2,518$ N/A N/A

Wilmot N/A 73,722$ 68,570$ 4,011$ high 4,253$ N/AWellesley N/A 31,238$ 38,999$ 3,984$ high 3,498$ N/AWoodstock N/A N/A 138,539$ 3,905$ high N/A N/AWoolwich N/A 65,690$ 58,526$ 2,977$ high 3,155$ N/AGuelph 295,727$ 351,651$ 290,233$ 2,525$ high 2,760$ 2,697$ North Dumfries N/A N/A 22,301$ 2,461$ high N/A N/ALondon 647,283$ 621,801$ 772,698$ 2,193$ mid 1,961$ 1,913$ Middlesex Centre 30,931$ 45,119$ 32,450$ 2,082$ mid 2,488$ 2,320$ Amherstburg N/A 27,579$ 45,118$ 2,075$ mid 1,673$ N/ACambridge 214,273$ 227,837$ 248,365$ 2,063$ mid 1,960$ 1,901$ St. Thomas 91,112$ 65,166$ 69,405$ 1,922$ mid 1,846$ 2,076$ Kitchener 433,623$ 411,007$ 377,350$ 1,844$ mid 1,908$ 1,978$ Leamington 71,594$ 67,717$ 46,475$ 1,612$ mid 1,963$ 2,129$ Brantford 122,160$ 211,828$ 142,227$ 1,577$ mid 1,935$ 1,735$ Norfolk 59,011$ 84,437$ 97,704$ 1,562$ mid 1,442$ 1,271$ Windsor 336,236$ 327,326$ 337,196$ 1,558$ mid 1,516$ 1,517$ Owen Sound N/A N/A 33,600$ 1,545$ mid N/A N/ATillsonburg N/A N/A 19,724$ 1,331$ low N/A N/AWaterloo 173,535$ 199,460$ 119,623$ 1,227$ low 1,634$ 1,696$ Central Elgin N/A 17,890$ 15,261$ 1,199$ low 1,392$ N/AStratford 28,594$ 47,846$ 34,512$ 1,133$ low 1,331$ 1,191$ Sarnia 49,674$ 58,030$ 75,932$ 1,063$ low Southwest 926$ 842$ Chatham-Kent 120,084$ 114,603$ 93,529$ 865$ low 2,031$ 959$ 896$

Sim/Mus/Duff

43


Municipal Financial Indicators


44


The Municipal Financial Indicators section of the report includes the following information to assist municipalities in understanding the financial aspects of each municipality

included in the study.

• Net Municipal Levy (2007 Levy Bylaw) Per Capita and sorted by Location

• Net Municipal Levy (Upper Tier, Lower Tier and Single Tier Splits) (NEW)

• Net Municipal Levy Per $100,000 of Assessment and sorted by Location

• Reserves (2006 FIR) as a % of Total Expenditures

• Reserves as a % of Total Expenditures (Excluding Water/Sewer)

• Water Reserves as a % of Water Expenditures

• Sanitary Sewer Reserves as a % of Sanitary Sewer Expenditures

• Reserves (Excluding Water/Sewer) as a % of Taxation and sorted by Location

• Debt Charges (2006 FIR) as a % of Total Expenditures

• Debt as a % of Total Expenditures (Excluding Water/Sewer)

• Water Debt as a % of Water Expenditures

• Sanitary Sewer Debt as a % of Sanitary Sewer Expenditures

• Debt Charges as a % of Taxation

• Outstanding Debt to Reserve Ratio

• Water Debt to Water Reserve Ratio (NEW)

• Sewer Debt to Sewer Reserve Ratio (NEW)

• Debt and Reserves Per Capita

• Debt Outstanding and Unfinanced Capital (2006 FIR) Per Unweighted Assess-ment (NEW)

• Financial Position (2006 FIR) (NEW)

• Taxes Receivable (2006 FIR) as a % of Tax Levies and sorted by Location



45


A concern in conducting municipal financial analysis is the lack of normative standards for the financial characteristics such as size, geography, demographics, revenue structure and responsibility or authority to provide services. Another concern is that financial statements do not show, on an annual basis, all costs that are being postponed to the future. They do not show erosion of streets, buildings or other fixed assets. Nor do they relate to economic and demographic change and changes in revenue and expenditure rates.

Evaluating a municipality’s financial condition is a complex process that involves sorting through a number of factors. The factors include:

• the state of the economy

• service levels and standards of the municipality

• population level

• composition of the community

• local business climate

• internal finances of the municipality

Many of these are difficult to isolate and quantify. Relationships between the factors add to the complexity. Some are more important than others, but often cannot be determined until all the factors have been assembled.

The information contained in this section of the report is intended as a management tool that pulls together information from each participating municipality’s budget and financial reports. This, combined with various economic and demographic data also included in other sections of this report helps to facilitate analysis and measurement by sharing information between municipalities.

When the information is plotted over time, it can be used to monitor changes in financial condition and alert the municipality to future problems. We are committed to refining and developing additional data to have more efficient and effective benchmarking tools for municipalities.

The data contained in this report cannot be viewed in isolation. It is critical that when comparing each municipality’s results that a more in depth analysis be conducted to gain a better understanding of the factors affecting each measure for each municipality.


46


Analysis of Net Municipal Levy Per Capita In order to better understand the relative tax position for a municipality, another measure that has been included in the study is a comparison of net municipal levies on a per capita basis. This measure indicates the total net municipal levy to provide services to the municipality. This analysis does not indicate value for money or the effectiveness in meeting community objectives. Net municipal expenditures per capita may vary as a result of:

• Different service levels • Variations in the types of services • Different methods of providing services • Different residential/non-residential assessment composition • Varying demand for services • Locational factors • Demographic differences • Socio-economic differences • Urban/rural composition differences • User fee policies • Age of infrastructure • What is being collected from rates as opposed to property taxes

As such, this analysis is not an “apples to apples” comparison of services, but rather has been included to provide insight into the net cost of providing municipal services within each municipality. Further analysis would be required to determine the cause of the differences across each spending envelope and within each municipality. This analysis was completed using the most current information available - net municipal levies as per the 2007 municipal levy by-laws and the 2006 Stats Canada populations. Changes in per capita expenditures reflect changes in expenditures relative to changes in population. Increasing per capita expenditures may indicate that the cost of providing services is outstripping the community’s ability to pay, especially if spending is increasing faster than the resident’s collective personal income. Examining levy per capita shows changes in levies relative to changes in population size. As population increases, it might be expected that revenues and the need for services would increase proportionately, and therefore, that the level of per capita revenues would remain at least constant in real terms. However, this is not always the case as the cost of providing services is not directly related to population. If per capita revenues are decreasing, the municipality may be unable to maintain existing service levels unless it finds new revenue sources or ways to reduce costs.

Municipal Profile Municipal Financial Indicators

47


Trends and Observations - Net Municipal Levy Per Capita

• Net levy on a per capita basis ranged across the municipalities from $744 to $1,696 (with an average of $1,121 per capita).

• A review of the net levy per capita, the assessment per capita ranking and the density of the municipality ranking is shown to help understand some of the factors impacting relative taxes, which will be compared later in the report.

• There appears to be a certain degree of relationship between levy per capita and density ranking, particularly at the lower range of levy per capita comparisons. As well, 77% of the municipalities with low ranking for levy per capita had a population of 100,000 or less.

• Municipalities such as Hamilton, Thunder Bay, Port Colborne, Belleville, Woodstock and Windsor with high net levies and relatively low assessment bases to support the programs face additional challenges in terms of affordability and relative taxes. As shown previously in the report, these municipalities generally have older housing stock with a greater percentage of dwellings in need of major repair.

• Other influences on relative taxes include education tax differentials in the Commercial and Industrial classes as well as the tax ratios used in each municipality as will be profiled in the next section of the report.

• A detailed review of the service envelopes, revenues and socio-demographics of the municipality is required to understand the factors causing these differences. Some of the driving factors include social service costs, significant differentials in terms of service levels and the extent of user fees.

Municipal Financial Information Municipal Financial Indicators

48


Net Municipal Levy Per Capita


Municipal Levies

2007 Total Net Levy (Upper and

Lower Tiers)

2007 Levy per Capita

(2006 Population)

2007 Net Levy Per Capita

Assessment per Capita Ranking

Density Ranking

Bradford West Gwillimbury 17,886,392$ 744$ low mid lowWellesley 7,866,375$ 804$ low mid lowMilton 52,627,905$ 822$ low high midWest Lincoln 11,356,558$ 863$ low low lowNorfolk 54,759,761$ 875$ low mid lowAmherstburg 19,245,736$ 885$ low mid lowMiddlesex Centre 13,809,769$ 886$ low high lowLeamington 26,098,039$ 905$ low low lowKawartha Lakes 68,505,117$ 919$ low high lowWilmot 15,835,589$ 926$ low high lowHalton Hills 51,315,802$ 928$ low high midParry Sound 5,493,806$ 944$ low mid midSt. Thomas 34,900,000$ 966$ low low highBrampton 423,311,499$ 976$ low mid highCaledon 56,435,007$ 989$ low high lowWoolwich 19,571,738$ 996$ low high lowChatham-Kent 108,294,027$ 1,001$ low low lowNewmarket 74,932,949$ 1,009$ low high highKitchener 208,583,397$ 1,019$ low low highMississauga 682,911,946$ 1,021$ low high highGrimsby 24,561,309$ 1,026$ low mid midGeorgina 43,987,625$ 1,039$ low mid midWelland 52,291,439$ 1,039$ low low midSudbury 164,358,541$ 1,041$ low low lowSault Ste. Marie 78,177,833$ 1,043$ low low midBarrie 134,057,417$ 1,044$ low mid highOrangeville 28,630,765$ 1,063$ mid mid highThorold 19,402,047$ 1,065$ mid low midClarington 83,057,388$ 1,067$ mid mid lowCornwall 49,190,838$ 1,070$ mid low midMarkham 280,214,041$ 1,071$ mid high highEast Gwillimbury 22,678,758$ 1,076$ mid high lowPeterborough 81,379,006$ 1,087$ mid low highLincoln 23,704,896$ 1,091$ mid mid midRichmond Hill 181,328,129$ 1,114$ mid high highBrockville 24,598,069$ 1,120$ mid low highSarnia 80,062,779$ 1,121$ mid low midWasaga Beach 16,855,728$ 1,122$ mid high midNorth Bay 60,702,638$ 1,125$ mid low midTimmins 48,466,824$ 1,127$ mid low lowHuntsville 20,616,848$ 1,128$ mid high lowTillsonburg 16,718,797$ 1,128$ mid low midStratford 34,414,128$ 1,130$ mid mid highBracebridge 17,691,342$ 1,130$ mid high lowCambridge 137,137,960$ 1,139$ mid mid high

49


Net Municipal Levy Per Capita (cont’d)


Municipal Levies

2007 Total Net Levy (Upper and

Lower Tiers)


(2006 Population)



Density Ranking

London 402,755,873$ 1,143$ mid low highOwen Sound 24,900,684$ 1,145$ mid low highCentral Elgin 14,623,685$ 1,149$ mid mid lowAurora 54,911,471$ 1,153$ mid high highBrantford 104,210,474$ 1,155$ mid low highNorth Dumfries 10,477,553$ 1,156$ mid high lowBurlington 190,821,740$ 1,161$ mid high highSt. Catharines 153,213,423$ 1,161$ mid low highGuelph 133,810,329$ 1,164$ high mid highWainfleet 7,710,914$ 1,168$ high mid lowPelham 18,988,119$ 1,175$ high mid lowAjax 106,479,975$ 1,181$ high mid highFort Erie 35,635,902$ 1,191$ high mid midHamilton 601,619,490$ 1,192$ high low midOttawa 984,034,207$ 1,212$ high high midPort Colborne 22,537,698$ 1,212$ high low midThunder Bay 132,696,000$ 1,216$ high low midWoodstock 43,146,976$ 1,216$ high low midWhitby 135,800,622$ 1,221$ high mid midBelleville 61,261,990$ 1,255$ high low midWaterloo 123,806,737$ 1,270$ high mid highToronto 3,224,567,184$ 1,288$ high high highOakville 216,124,444$ 1,305$ high high highVaughan 313,377,906$ 1,312$ high high highPickering 115,327,714$ 1,313$ high high midWhitchurch-Stouffville 32,164,315$ 1,319$ high high lowCobourg 24,229,947$ 1,331$ high mid midKingston 155,984,820$ 1,331$ high mid midOshawa 188,684,682$ 1,333$ high mid highNiagara Falls 113,953,733$ 1,387$ high mid midWindsor 308,321,981$ 1,424$ high low highKing 28,027,935$ 1,438$ high high lowGravenhurst 16,688,399$ 1,511$ high high lowNiagara-on-the-Lake 24,742,030$ 1,696$ high high low

Average 1,121$ Minimum 744$ Maximum 1,696$ Median 1,127$

50


Net Municipal Levy Per Capita (by Location)


Municipal Levies


(2006 Population)



Density Ranking

Location Group Average

Kawartha Lakes 919$ low high lowCornwall 1,070$ mid low midPeterborough 1,087$ mid low highBrockville 1,120$ mid low highOttawa 1,212$ high high midBelleville 1,255$ high low midCobourg 1,331$ high mid mid EasternKingston 1,331$ high mid mid 1,165$

Milton 822$ low high midHalton Hills 928$ low high midBrampton 976$ low mid highCaledon 989$ low high lowNewmarket 1,009$ low high highMississauga 1,021$ low high highGeorgina 1,039$ low mid midClarington 1,067$ mid mid lowMarkham 1,071$ mid high highEast Gwillimbury 1,076$ mid high lowRichmond Hill 1,114$ mid high highAurora 1,153$ mid high highBurlington 1,161$ mid high highAjax 1,181$ high mid highWhitby 1,221$ high mid midToronto 1,288$ high high highOakville 1,305$ high high highVaughan 1,312$ high high highPickering 1,313$ high high midWhitchurch-Stouffville 1,319$ high high lowOshawa 1,333$ high mid high GTAKing 1,438$ high high low 1,143$

West Lincoln 863$ low low lowGrimsby 1,026$ low mid midWelland 1,039$ low low midThorold 1,065$ mid low midLincoln 1,091$ mid mid midSt. Catharines 1,161$ mid low highWainfleet 1,168$ high mid lowPelham 1,175$ high mid lowFort Erie 1,191$ high mid midHamilton 1,192$ high low midPort Colborne 1,212$ high low midNiagara Falls 1,387$ high mid mid Niagara/HamiltonNiagara-on-the-Lake 1,696$ high high low 1,174$

51


Net Municipal Levy Per Capita (by Location—cont’d)


Municipal Levies


(2006 Population)



Density Ranking


Sudbury 1,041$ low low lowSault Ste. Marie 1,043$ low low midNorth Bay 1,125$ mid low midTimmins 1,127$ mid low low NorthThunder Bay 1,216$ high low mid 1,110$

Bradford West Gwillimbury 744$ low mid lowParry Sound 944$ low mid midBarrie 1,044$ low mid highOrangeville 1,063$ mid mid highWasaga Beach 1,122$ mid high midHuntsville 1,128$ mid high lowBracebridge 1,130$ mid high low Simcoe/Musk./Duff.Gravenhurst 1,511$ high high low 1,086$

Wellesley 804$ low mid lowNorfolk 875$ low mid lowAmherstburg 885$ low mid lowMiddlesex Centre 886$ low high lowLeamington 905$ low low lowWilmot 926$ low high lowSt. Thomas 966$ low low highWoolwich 996$ low high lowChatham-Kent 1,001$ low low lowKitchener 1,019$ low low highSarnia 1,121$ mid low midTillsonburg 1,128$ mid low midStratford 1,130$ mid mid highCambridge 1,139$ mid mid highLondon 1,143$ mid low highOwen Sound 1,145$ mid low highCentral Elgin 1,149$ mid mid lowBrantford 1,155$ mid low highNorth Dumfries 1,156$ mid high lowGuelph 1,164$ high mid highWoodstock 1,216$ high low midWaterloo 1,270$ high mid high SouthwestWindsor 1,424$ high low high 1,070$

52


Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location)

This table reflects the upper and lower tier (or single tier) per capita levy by location. This has been broken down in more detail to provide comparisons, particularly in a two tier environment to assist in identifying the major drivers in the tax burden. It should be noted that comparisons between different geographic locations should be undertaken with caution as the services provided at the upper and lower tier differ from Region to Region. For example, transit and waste management are provided at the upper tier in some municipalities and at the lower tier in others.


Municipal Levies

2007 Net Levy Lower

Tier

2007 Net Levy Upper

Tier

2007 Total Levy Per Capita


Orangeville Dufferin 672$ 392$ 1,063$ mid

Clarington Durham 384$ 683$ 1,067$ midAjax Durham 402$ 779$ 1,181$ highWhitby Durham 448$ 773$ 1,221$ highPickering Durham 433$ 880$ 1,313$ highOshawa Durham 650$ 682$ 1,333$ high

Amherstburg Elgin 328$ 557$ 885$ lowLeamington Elgin 627$ 279$ 905$ lowCentral Elgin Elgin 686$ 463$ 1,149$ mid

Owen Sound Grey 820$ 325$ 1,145$ mid

Milton Halton 287$ 535$ 822$ lowHalton Hills Halton 402$ 526$ 928$ lowBurlington Halton 552$ 609$ 1,161$ midOakville Halton 576$ 729$ 1,305$ high

Sarnia Lambton 702$ 419$ 1,121$ mid

Middlesex Centre Middlesex 473$ 413$ 886$ low

Huntsville Muskoka 452$ 676$ 1,128$ midBracebridge Muskoka 501$ 629$ 1,130$ midGravenhurst Muskoka 607$ 904$ 1,511$ high

West Lincoln Niagara 311$ 551$ 863$ lowGrimsby Niagara 299$ 727$ 1,026$ lowWelland Niagara 509$ 530$ 1,039$ lowThorold Niagara 405$ 659$ 1,065$ midLincoln Niagara 392$ 699$ 1,091$ midSt. Catharines Niagara 496$ 664$ 1,161$ midWainfleet Niagara 501$ 667$ 1,168$ highPelham Niagara 462$ 713$ 1,175$ highFort Erie Niagara 468$ 723$ 1,191$ highPort Colborne Niagara 581$ 631$ 1,212$ highNiagara Falls Niagara 599$ 788$ 1,387$ highNiagara-on-the-Lake Niagara 396$ 1,300$ 1,696$ high

53


Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location) - cont’d


Municipal Levies

2007 Net Levy Lower

Tier

2007 Net Levy Upper

Tier

2007 Total Levy Per

Capita

2007 Net Levy Per

CapitaNorth Bay Nipissing 1,125$ 1,125$ mid

Cobourg Northumberland 862$ 468$ 1,331$ high

Tillsonburg Oxford 692$ 436$ 1,128$ midWoodstock Oxford 820$ 396$ 1,216$ high

Brampton Peel 466$ 509$ 976$ lowCaledon Peel 425$ 564$ 989$ lowMississauga Peel 382$ 639$ 1,021$ low

Bradford West Gwillimbury Simcoe 472$ 272$ 744$ lowWasaga Beach Simcoe 715$ 406$ 1,122$ mid

Norfolk Single Tier 875$ 875$ lowKawartha Lakes Single Tier 919$ 919$ lowParry Sound Single Tier 944$ 944$ lowSt. Thomas Single Tier 966$ 966$ lowChatham-Kent Single Tier 1,001$ 1,001$ lowSudbury Single Tier 1,041$ 1,041$ lowSault Ste. Marie Single Tier 1,043$ 1,043$ lowBarrie Single Tier 1,044$ 1,044$ lowPeterborough Single Tier 1,087$ 1,087$ midBrockville Single Tier 1,120$ 1,120$ midTimmins Single Tier 1,127$ 1,127$ midStratford Single Tier 1,130$ 1,130$ midLondon Single Tier 1,143$ 1,143$ midBrantford Single Tier 1,155$ 1,155$ midGuelph Single Tier 1,164$ 1,164$ highHamilton Single Tier 1,192$ 1,192$ highOttawa Single Tier 1,212$ 1,212$ highThunder Bay Single Tier 1,216$ 1,216$ highBelleville Single Tier 1,255$ 1,255$ highToronto Single Tier 1,288$ 1,288$ highKingston Single Tier 1,331$ 1,331$ highWindsor Single Tier 1,424$ 1,424$ high

CornwallStormont, Dundas, Glengarry $ 1,070 $ 1,070 mid

54


Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location) - cont’d


Municipal Levies

2007 Net Levy Lower

Tier

2007 Net Levy Upper

Tier

2007 Total Levy Per Capita


CornwallStormont, Dundas, Glengarry $ 1,070 $ 1,070 mid

Wellesley Waterloo 281$ 522$ 804$ lowWilmot Waterloo 296$ 630$ 926$ lowWoolwich Waterloo 270$ 726$ 996$ lowKitchener Waterloo 403$ 617$ 1,019$ lowCambridge Waterloo 457$ 683$ 1,139$ midNorth Dumfries Waterloo 274$ 882$ 1,156$ midWaterloo Waterloo 486$ 784$ 1,270$ high

Newmarket York 429$ 580$ 1,009$ lowGeorgina York 561$ 478$ 1,039$ lowMarkham York 369$ 703$ 1,071$ midEast Gwillimbury York 444$ 633$ 1,076$ midRichmond Hill York 387$ 728$ 1,114$ midAurora York 486$ 667$ 1,153$ midVaughan York 448$ 864$ 1,312$ highWhitchurch-Stouffville York 466$ 853$ 1,319$ highKing York 601$ 838$ 1,438$ high

55


Trends and Observations - Net Municipal Levy Per $100,000 Assessment (Unweighted)

Net levy on a per $100,000 of assessment ranged across the municipalities from $685 to $2,426 (with an average of $1,270). There is a strong relationship between the assessment per capita and net levy per $100,000 of assessment such that for the most part, municipalities with high assessment bases have low net levy per $100,000 of assessment


Municipal Levies

2007 Net Levy Per $100,000 Assessment

2007 Net Levy Per $100,000

Assessment


Caledon 685$ low highMiddlesex Centre 695$ low highMilton 709$ low highBradford West Gwillimbury 740$ low midWhitchurch-Stouffville 763$ low highWasaga Beach 769$ low highRichmond Hill 775$ low highGravenhurst 776$ low highMarkham 782$ low highVaughan 794$ low highKing 795$ low highHalton Hills 798$ low highHuntsville 824$ low highEast Gwillimbury 826$ low highOakville 827$ low highMississauga 836$ low highWellesley 845$ low midAurora 879$ low highBracebridge 890$ low highNewmarket 893$ low highWoolwich 900$ low highKawartha Lakes 900$ low highNorth Dumfries 903$ low highWilmot 906$ low highBurlington 925$ low highBrampton 994$ low midNiagara-on-the-Lake 1,006$ low highToronto 1,017$ mid highNorfolk 1,044$ mid midAmherstburg 1,051$ mid midGeorgina 1,073$ mid midWest Lincoln 1,116$ mid lowGrimsby 1,123$ mid midOttawa 1,133$ mid highParry Sound 1,150$ mid midPickering 1,177$ mid highBarrie 1,181$ mid midLeamington 1,181$ mid lowClarington 1,188$ mid mid

56


Trends and Observations - Net Municipal Levy Per $100,000 Assessment (Unweighted) - continued


Municipal Levies


2007 Net Levy Per $100,000

Assessment


Ajax 1,196$ mid midLincoln 1,199$ mid midWhitby 1,206$ mid midCentral Elgin 1,244$ mid midPelham 1,247$ mid midWainfleet 1,253$ mid midOrangeville 1,290$ mid midWaterloo 1,297$ mid midGuelph 1,305$ mid midKitchener 1,358$ mid lowChatham-Kent 1,374$ mid lowCambridge 1,398$ mid midFort Erie 1,399$ mid midStratford 1,426$ mid midThorold 1,439$ high lowPeterborough 1,468$ high lowLondon 1,553$ high lowHamilton 1,555$ high lowTillsonburg 1,559$ high lowSt. Catharines 1,573$ high lowCobourg 1,632$ high midKingston 1,637$ high midSarnia 1,643$ high lowOshawa 1,649$ high midNiagara Falls 1,666$ high midSt. Thomas 1,676$ high lowBrockville 1,681$ high lowBrantford 1,698$ high lowOwen Sound 1,766$ high lowPort Colborne 1,784$ high lowWelland 1,793$ high lowWoodstock 1,821$ high lowNorth Bay 1,859$ high lowBelleville 1,868$ high lowWindsor 1,966$ high lowSudbury 2,013$ high lowThunder Bay 2,096$ high lowSault Ste. Marie 2,233$ high lowCornwall 2,243$ high lowTimmins 2,426$ high low

Average 1,270$ Minimum 685$ Maximum 2,426$ Median 1,196$

57


Net Municipal Levy Per $100,000 Assessment (Unweighted) - By Location


Municipal Levies


2007 Net Levy Per $100,000

Assessment PopulationDensity Ranking


Kawartha Lakes 900$ low mid lowOttawa 1,133$ mid high midPeterborough 1,468$ high mid highCobourg 1,632$ high low midKingston 1,637$ high high midBrockville 1,681$ high low highBelleville 1,868$ high mid mid EasternCornwall 2,243$ high mid mid 1,570$

Caledon 685$ low mid lowMilton 709$ low mid midWhitchurch-Stouffville 763$ low mid lowRichmond Hill 775$ low high highMarkham 782$ low high highVaughan 794$ low high highKing 795$ low low lowHalton Hills 798$ low mid midEast Gwillimbury 826$ low low lowOakville 827$ low high highMississauga 836$ low high highAurora 879$ low mid highNewmarket 893$ low mid highBurlington 925$ low high highBrampton 994$ low high highToronto 1,017$ mid high highGeorgina 1,073$ mid mid midPickering 1,177$ mid high midClarington 1,188$ mid mid lowAjax 1,196$ mid high highWhitby 1,206$ mid high mid GTAOshawa 1,649$ high high high 945$

Niagara-on-the-Lake 1,006$ low low lowWest Lincoln 1,116$ mid low lowGrimsby 1,123$ mid low midLincoln 1,199$ mid low midPelham 1,247$ mid low lowWainfleet 1,253$ mid low lowFort Erie 1,399$ mid mid midThorold 1,439$ high low midHamilton 1,555$ high high midSt. Catharines 1,573$ high high highNiagara Falls 1,666$ high mid midPort Colborne 1,784$ high low mid Niagara/HamiltonWelland 1,793$ high mid mid 1,396$

58


Net Municipal Levy Per 100,000 Assessment (Unweighted) - By Location Continued


Municipal Levies


2007 Net Levy Per $100,000

Assessment PopulationDensity Ranking


North Bay 1,859$ high mid midSudbury 2,013$ high high lowThunder Bay 2,096$ high high midSault Ste. Marie 2,233$ high mid mid NorthTimmins 2,426$ high mid low 2,125$

Bradford West Gwillimbury 740$ low mid lowWasaga Beach 769$ low low midGravenhurst 776$ low low lowHuntsville 824$ low low lowBracebridge 890$ low low lowParry Sound 1,150$ mid low midBarrie 1,181$ mid high high Simcoe/Musk/Duff.Orangeville 1,290$ mid mid high 952$

Middlesex Centre 695$ low low lowWellesley 845$ low low lowWoolwich 900$ low low lowNorth Dumfries 903$ low low lowWilmot 906$ low low lowNorfolk 1,044$ mid lowAmherstburg 1,051$ mid low lowLeamington 1,181$ mid mid lowCentral Elgin 1,244$ mid low lowWaterloo 1,297$ mid high highGuelph 1,305$ mid high highKitchener 1,358$ mid high highChatham-Kent 1,374$ mid high lowCambridge 1,398$ mid high highStratford 1,426$ mid mid highLondon 1,553$ high high highTillsonburg 1,559$ high low midSarnia 1,643$ high mid midSt. Thomas 1,676$ high mid highBrantford 1,698$ high high highOwen Sound 1,766$ high low highWoodstock 1,821$ high mid mid SouthwestWindsor 1,966$ high high high 1,331$

59


Reserves Reserves are a critical component of a municipality’s long-term financing plan. The purpose for maintaining reserves is to:

• Provide stability of tax rates in the face of variable and uncontrollable factors (consumption, interest rates, unemployment rates, changes in subsidies)

§ Provide financing for one-time or short term requirements without permanently impacting the tax and utility rates

§ Make provisions for replacements/acquisitions of assets/infrastructure that are currently being consumed and depreciated

§ Avoid spikes in funding requirements of the capital budget by reducing their reliance on long-term debt borrowings

§ Provide a source of internal financing § Ensure adequate cash flows § Provide flexibility to manage debt levels and protect the municipality’s financial position § Provide for future liabilities incurred in the current year but paid for in the future

Debt The Ministry of Municipal Affairs and Housing regulates the level of debt that may be incurred by municipalities, such that no more than 25% of the total own purpose revenue can be used to service debt and other long term obligations without receiving OMB approval. In addition to confirming that the debt is within the legislated limits, Government Finance Officers’ Association (GFOA) recommends the following analysis be undertaken: Measures of the tax and revenue base, such as • projections of key, relevant economic variables • population trends • utilization trends for services underlying revenues Evaluation of trends relating to the government’s financial performance, such as: • revenues and expenditures • net revenues available after meeting operating requirements • reliability of revenues expected to pay debt service • unreserved fund balance levels Debt service obligations such as: • existing debt service requirements • debt service as a percentage of expenditures, or tax or system revenues Measures of debt burden on the community such as • debt per capita • debt as a percentage of full or equalized assessed property value A number of these indicators have been included in this section of the report


60


Reserves as a % of Total Expenditures


Municipality

Total Reserves (Excluding Obligatory)

Total Expenditures

LESS Unfunded Liabilities

2002 Reserves as % Total

Expenditures


Expenditures


Expenditures


Expenditures


ExpendituresOrangeville 1,150,799$ 32,013,914$ 25.1% 5.6% 7.4% 10.6% 3.6%Windsor 66,544,569$ 689,590,310$ N/A 16.8% 14.4% 10.5% 9.6%Timmins 14,049,029$ 127,146,527$ N/A 7.5% 7.8% 8.9% 11.0%Cobourg 3,329,499$ 28,700,664$ N/A 16.4% N/A 8.9% 11.6%St. Thomas 10,581,786$ 89,517,081$ N/A 6.7% 8.2% 10.3% 11.8%North Bay 18,086,456$ 147,942,365$ 5.9% 7.6% 7.9% 11.9% 12.2%Toronto 1,285,901,947$ 8,536,282,883$ 14.0% 14.9% 15.0% 15.3% 15.1%Kitchener 44,266,281$ 282,199,013$ 17.0% 19.3% 14.3% 18.2% 15.7%Sarnia 16,519,141$ 92,604,611$ N/A 15.7% 15.6% 16.1% 17.8%Chatham-Kent 47,567,145$ 259,378,376$ 13.7% 12.2% 13.4% 15.0% 18.3%Sault Ste. Marie 43,479,143$ 235,728,463$ N/A 17.9% 17.7% 15.9% 18.4%Sudbury 90,127,943$ 486,214,727$ 14.8% 15.0% 15.0% 16.3% 18.5%Ottawa 414,606,665$ 2,197,822,477$ 14.8% 13.1% 14.5% 21.5% 18.9%Tillsonburg 3,206,272$ 16,928,686$ N/A N/A N/A N/A 18.9%Port Colborne 3,551,044$ 17,950,018$ 26.5% 25.2% 22.0% 19.6% 19.8%Brantford 47,288,789$ 233,422,861$ 18.7% 17.9% 17.4% 20.0% 20.3%Oshawa 23,900,452$ 114,450,666$ 14.6% 18.1% 17.0% 17.0% 20.9%Kawartha Lakes 29,721,595$ 141,900,802$ N/A 11.1% 14.8% 18.2% 20.9%Pelham 2,647,468$ 11,566,275$ 26.0% 23.2% 17.9% 14.2% 22.9%Niagara Falls 28,988,856$ 125,154,056$ 16.4% 23.1% 17.3% 18.5% 23.2%Peterborough 51,271,705$ 210,966,123$ N/A 23.7% 23.1% 23.9% 24.3%Belleville 23,489,214$ 96,598,671$ N/A 24.3% 27.7% 25.2% 24.3%Halton Hills 8,546,348$ 35,083,481$ 28.8% 34.1% 36.4% 29.4% 24.4%Huntsville 3,873,416$ 15,175,859$ N/A N/A N/A 30.3% 25.5%Guelph 71,818,332$ 269,902,981$ 21.9% 21.7% 19.6% 21.6% 26.6%Amherstburg 6,187,391$ 23,063,241$ N/A N/A N/A 26.1% 26.8%Central Elgin 3,876,331$ 14,171,782$ N/A N/A N/A 29.6% 27.4%Cornwall 42,293,060$ 151,548,848$ 41.6% 33.9% 33.3% 29.5% 27.9%Waterloo 29,611,645$ 105,454,678$ N/A 10.9% 28.4% 28.6% 28.1%East Gwillimbury 4,171,377$ 14,744,335$ 42.3% 35.2% 26.1% 27.4% 28.3%London 228,033,322$ 793,819,006$ 28.0% 27.5% 27.0% 26.2% 28.7%Newmarket 19,906,243$ 68,450,658$ N/A 19.9% 26.4% 43.5% 29.1%Barrie 59,637,728$ 204,220,551$ 37.2% 37.1% 26.8% 26.7% 29.2%Fort Erie 7,914,461$ 25,828,486$ 18.7% 19.8% 22.4% 24.8% 30.6%Hamilton 378,671,645$ 1,224,678,057$ 32.0% 31.5% 32.8% 30.9% 30.9%Oakville 47,200,653$ 151,434,672$ 30.1% 30.7% 29.7% 29.5% 31.2%Georgina 10,362,155$ 33,081,863$ 37.4% 32.2% 28.9% 27.8% 31.3%Stratford 26,773,500$ 82,772,600$ 20.4% 27.3% 27.3% 29.4% 32.3%Brockville 14,223,227$ 43,375,866$ N/A N/A N/A N/A 32.8%Burlington 49,414,076$ 147,389,035$ 38.0% 30.0% 33.5% 31.5% 33.5%Niagara-on-the-Lake 6,337,447$ 18,673,872$ 45.9% 37.2% 28.4% 29.5% 33.9%Pickering 20,148,226$ 59,019,442$ 35.2% 32.6% 32.4% 31.9% 34.1%Bracebridge 4,442,678$ 12,888,811$ N/A N/A N/A 74.1% 34.5%Thunder Bay 118,900,008$ 334,536,806$ N/A 28.7% 29.6% 29.6% 35.5%Ajax 22,651,345$ 59,286,587$ N/A 27.5% 31.5% 32.4% 38.2%

61


Reserves as a % of Total Expenditures (cont’d)


Note: Toronto Housing debt has not been consolidated on the City’s 2006 FIR

Municipality

Total Reserves (Excluding Obligatory)

Total Expenditures

LESS Unfunded Liabilities


Expenditures


Expenditures


Expenditures


Expenditures


ExpendituresKingston 113,311,376$ 291,987,117$ 28.8% 33.9% 33.5% 34.3% 38.8%Woodstock 19,631,836$ 50,440,799$ N/A N/A N/A N/A 38.9%Parry Sound 10,735,393$ 24,831,379$ N/A N/A N/A N/A 43.2%Milton 22,702,551$ 50,385,379$ 49.6% 54.8% 56.9% 53.1% 45.1%Wasaga Beach 11,111,489$ 24,535,195$ 77.3% 64.9% 54.1% 39.5% 45.3%King 8,463,486$ 17,420,345$ 62.2% 63.3% 64.8% 60.8% 48.6%Middlesex Centre 6,348,438$ 12,958,947$ N/A N/A N/A N/A 49.0%Leamington 22,384,272$ 43,323,715$ N/A 44.1% 47.0% 36.8% 51.7%Welland 22,038,042$ 42,453,614$ 70.3% 68.8% 59.5% 61.3% 51.9%Cambridge 55,463,239$ 105,246,310$ 27.9% 25.3% 21.5% 45.5% 52.7%Whitby 40,510,863$ 76,325,192$ 34.3% 38.3% 41.2% 45.9% 53.1%Markham 105,177,658$ 196,290,792$ 50.9% 53.7% 48.9% 53.6%St. Catharines 76,273,529$ 132,147,448$ 31.7% 31.3% 28.5% 58.3% 57.7%Whitchurch-Stouffville 12,796,419$ 21,710,553$ 82.3% 50.2% 51.1% 55.0% 58.9%Lincoln 10,073,844$ 15,531,887$ 61.3% 56.5% 53.8% 62.6% 64.9%Woolwich 9,684,820$ 13,973,868$ N/A N/A N/A 57.6% 69.3%Wilmot 7,336,971$ 10,414,090$ N/A N/A N/A 70.1% 70.5%Caledon 35,198,850$ 49,508,196$ N/A 15.8% 44.7% 36.5% 71.1%Owen Sound 25,946,600$ 35,700,032$ N/A N/A N/A N/A 72.7%Bradford West Gwillimbury 20,618,594$ 26,811,593$ N/A N/A N/A N/A 76.9%Brampton 257,055,049$ 317,444,144$ 148.2% 120.8% 103.2% 78.0% 81.0%Wellesley 4,403,334$ 5,244,917$ N/A N/A N/A 71.2% 84.0%Vaughan 198,323,024$ 227,900,448$ 53.3% 56.8% 51.9% 79.7% 87.0%Grimsby 18,244,250$ 19,550,526$ 77.6% 70.8% N/A 85.5% 93.3%Gravenhurst 9,335,913$ 9,770,011$ N/A N/A N/A 71.3% 95.6%Aurora 44,704,056$ 46,333,541$ N/A 19.6% N/A 105.8% 96.5%Clarington 52,222,145$ 49,669,426$ N/A 142.7% 99.1% 111.6% 105.1%Mississauga 582,227,296$ 446,120,480$ 174.4% 155.6% 139.6% 131.5% 130.5%Thorold 28,032,256$ 20,677,138$ 170.4% 164.0% 140.9% 141.7% 135.6%

Average 43.7% 39.4% 34.9% 42.2% 41.9%Median 31.7% 27.5% 27.7% 29.6% 31.8%

District Muskoka 27,820,711$ 120,580,106$ N/A N/A N/A 22.9% 23.1%Region Durham 358,463,787$ 803,901,651$ N/A 55.7% 50.3% 45.8% 44.6%Region Halton 328,823,982$ 552,442,765$ 50.1% 54.2% 55.4% 40.9% 59.5%Region Niagara 230,217,064$ 748,465,022$ 23.7% 22.7% 28.3% 41.7% 30.8%Region Peel 1,121,256,936$ 1,268,669,575$ N/A N/A N/A 88.4%Region Waterloo 201,686,709$ 591,082,682$ 37.6% 35.7% 32.8% 15.9% 34.1%Region York 499,997,324$ 1,165,822,562$ N/A 54.5% 49.2% 84.6% 42.9%

Average 37.1% 44.6% 43.2% 42.0% 46.2%Median 37.6% 54.2% 49.2% 41.3% 42.9%

62


Reserves as a % of Total Expenditures (Excluding Water/Sewer)



Municipality

Total Discretionary

Reserves (Excluding Water

and Sewer)

Total Expenditures

LESS Unfunded Liabilities LESS Water & sewer Expenditures


Expenditures (Excluding

Water & Sewer)

Orangeville 876,622$ 25,449,846$ 3.4%St. Thomas 6,469,681$ 76,474,794$ 8.5%Windsor 68,820,858$ 623,739,094$ 11.0%Amherstburg 1,983,871$ 16,671,497$ 11.9%Timmins 14,049,029$ 114,639,786$ 12.3%North Bay 16,558,009$ 131,723,831$ 12.6%Belleville 11,166,113$ 80,041,494$ 14.0%Toronto 1,113,812,984$ 7,400,415,369$ 15.1%Cobourg 3,558,414$ 22,297,904$ 16.0%Sudbury 70,234,665$ 439,880,952$ 16.0%Brantford 34,044,946$ 210,085,633$ 16.2%Chatham-Kent 42,466,142$ 232,088,670$ 18.3%Pelham 1,556,922$ 8,457,459$ 18.4%Kawartha Lakes 24,003,021$ 129,490,698$ 18.5%Tillsonburg 3,206,272$ 16,928,686$ 18.9%Sarnia 12,980,486$ 68,173,027$ 19.0%Kitchener 44,266,281$ 231,707,603$ 19.1%Sault Ste. Marie 42,369,001$ 221,534,567$ 19.1%Ottawa 398,028,353$ 2,043,032,587$ 19.5%Guelph 47,534,812$ 238,725,446$ 19.9%East Gwillimbury 2,341,638$ 11,700,901$ 20.0%Oshawa 23,900,452$ 114,450,666$ 20.9%London 149,186,781$ 711,136,887$ 21.0%Port Colborne 3,551,044$ 16,109,807$ 22.0%Halton Hills 8,546,348$ 35,083,481$ 24.4%Huntsville 3,873,416$ 15,175,859$ 25.5%Georgina 7,173,638$ 28,101,844$ 25.5%Peterborough 47,570,031$ 185,140,244$ 25.7%Thunder Bay 81,053,945$ 307,241,731$ 26.4%Barrie 46,894,238$ 175,207,767$ 26.8%Stratford 21,382,090$ 75,328,405$ 28.4%Cornwall 40,906,150$ 139,241,785$ 29.4%Hamilton 327,501,600$ 1,096,412,846$ 29.9%Niagara Falls 27,001,996$ 88,639,685$ 30.5%Central Elgin 3,532,852$ 11,592,123$ 30.5%King 5,087,152$ 16,441,103$ 30.9%Oakville 47,200,653$ 151,434,672$ 31.2%Kingston 83,405,156$ 263,577,485$ 31.6%Fort Erie 6,479,991$ 20,428,810$ 31.7%Burlington 49,414,076$ 147,389,035$ 33.5%Pickering 20,148,226$ 59,019,442$ 34.1%Bracebridge 4,442,678$ 12,888,811$ 34.5%Leamington 8,183,719$ 23,572,874$ 34.7%Newmarket 17,751,588$ 50,234,316$ 35.3%Waterloo 29,611,645$ 80,134,343$ 37.0%Ajax 22,651,345$ 59,286,587$ 38.2%

Municipality

Total Discretionary


and Sewer)

Total Expenditures

LESS Unfunded Liabilities LESS Water & sewer Expenditures


Expenditures (Excluding

Water & Sewer)

Brockville 14,223,227$ 36,634,228$ 38.8%Woodstock 19,631,836$ 50,440,799$ 38.9%Niagara-on-the-Lake 5,207,604$ 12,433,642$ 41.9%Milton 22,702,551$ 50,385,379$ 45.1%Parry Sound 9,699,273$ 21,403,086$ 45.3%Middlesex Centre 4,853,452$ 10,671,184$ 45.5%Wasaga Beach 8,929,852$ 18,281,033$ 48.8%Whitby 40,510,863$ 76,325,192$ 53.1%Lincoln 6,638,546$ 12,174,287$ 54.5%Welland 20,753,644$ 36,133,093$ 57.4%St. Catharines 66,446,319$ 108,197,306$ 61.4%Whitchurch-Stouffville 12,176,034$ 18,576,796$ 65.5%Markham 97,458,370$ 144,386,310$ 67.5%Cambridge 52,039,300$ 77,069,057$ 67.5%Wilmot 5,733,922$ 8,426,806$ 68.0%Woolwich 6,644,230$ 9,516,825$ 69.8%Caledon 35,198,850$ 49,508,196$ 71.1%Wellesley 3,949,734$ 5,200,171$ 76.0%Brampton 257,055,049$ 317,444,144$ 81.0%Owen Sound 24,546,606$ 28,563,088$ 85.9%Bradford West Gwillimbury 17,880,914$ 20,438,325$ 87.5%Gravenhurst 9,335,913$ 9,770,011$ 95.6%Clarington 52,222,145$ 49,669,426$ 105.1%Vaughan 178,673,388$ 169,759,825$ 105.3%Aurora 40,947,871$ 37,228,969$ 110.0%Grimsby 13,764,539$ 11,963,112$ 115.1%Mississauga 582,227,296$ 446,120,480$ 130.5%Thorold 22,036,065$ 11,536,025$ 191.0%

Average 43.1%Median 31.4%

Region Niagara 137,520,262$ 662,374,802$ 20.8%District Muskoka 25,497,317$ 103,015,398$ 24.8%Region Waterloo 152,231,929$ 540,361,671$ 28.2%Region Durham 280,136,309$ 659,030,591$ 42.5%Region York 455,916,590$ 979,191,532$ 46.6%Region Halton 266,742,888$ 430,920,193$ 61.9%Region Peel 819,928,229$ 1,075,980,278$ 76.2%


63


Water Reserves as a % of Water Expenditures


Municipality Water Reserves Total Water

Expenditures

2006 Water Reserves as a

% of Total Water

ExpendituresBrockville -$ 3,459,493$ 0.0%Cobourg -$ 3,449,733$ 0.0%Kitchener -$ 24,505,628$ 0.0%Port Colborne -$ 1,178,376$ 0.0%Sault Ste. Marie -$ 9,305,353$ 0.0%Timmins -$ 8,271,679$ 0.0%Waterloo -$ 11,880,029$ 0.0%Welland -$ 3,767,169$ 0.0%Windsor -$ 29,240,468$ 0.0%Niagara-on-the-Lake 8,900$ 3,340,485$ 0.3%Cornwall 191,402$ 6,360,096$ 3.0%Orangeville 142,721$ 3,446,000$ 4.1%Niagara Falls 821,763$ 17,163,764$ 4.8%Owen Sound 212,219$ 4,047,367$ 5.2%Belleville 562,191$ 10,138,921$ 5.5%Cambridge 951,418$ 15,711,711$ 6.1%Newmarket 631,172$ 9,675,332$ 6.5%Fort Erie 338,633$ 3,148,472$ 10.8%Thunder Bay 1,523,515$ 13,691,503$ 11.1%Hamilton 7,665,292$ 64,640,677$ 11.9%Peterborough 1,672,718$ 12,751,815$ 13.1%North Bay 1,307,655$ 9,582,696$ 13.6%Stratford 438,445$ 3,189,072$ 13.7%Chatham-Kent 2,647,542$ 17,129,844$ 15.5%Central Elgin 225,086$ 1,338,981$ 16.8%Woolwich 454,188$ 2,360,504$ 19.2%Whitchurch-Stouffville 400,809$ 1,865,951$ 21.5%Ottawa 16,578,312$ 70,662,354$ 23.5%Markham 7,719,288$ 31,173,374$ 24.8%St. Thomas 2,127,533$ 8,479,619$ 25.1%Sarnia 3,535,428$ 13,562,699$ 26.1%Toronto 144,888,234$ 523,629,230$ 27.7%Georgina 785,885$ 2,441,578$ 32.2%Aurora 1,839,330$ 5,443,850$ 33.8%Wasaga Beach 1,000,751$ 2,719,746$ 36.8%Thorold 1,190,313$ 3,048,888$ 39.0%St. Catharines 6,344,610$ 16,077,198$ 39.5%Sudbury 9,563,666$ 23,679,637$ 40.4%Parry Sound 677,085$ 1,660,871$ 40.8%Pelham 566,821$ 1,387,962$ 40.8%East Gwillimbury 932,944$ 2,224,914$ 41.9%Vaughan 14,066,430$ 30,948,172$ 45.5%Kawartha Lakes 3,096,923$ 6,162,393$ 50.3%Bradford West Gwillimbury 1,736,295$ 3,393,994$ 51.2%Grimsby 1,872,535$ 3,617,487$ 51.8%Middlesex Centre 643,949$ 1,026,614$ 62.7%Guelph 9,164,674$ 13,561,719$ 67.6%

Municipality Water Reserves Total Water Expenditures

2006 Water Reserves as a

% of Total Water

ExpendituresBrantford 11,567,301$ 14,534,344$ 79.6%Leamington 11,986,657$ 13,564,578$ 88.4%Barrie 15,777,204$ 15,753,757$ 100.1%London 47,818,511$ 45,378,067$ 105.4%Wilmot 1,164,208$ 1,070,073$ 108.8%Kingston 14,706,893$ 11,122,264$ 132.2%Lincoln 1,075,971$ 746,942$ 144.1%Amherstburg 4,203,520$ 2,748,474$ 152.9%King 2,923,669$ 776,971$ 376.3%Wellesley 453,600$ 44,746$ 1013.7%


District Muskoka 224,819$ $ 8,111,110 2.8%Region Waterloo 8,257,804$ $ 28,039,654 29.5%Region York 37,141,061$ $ 89,482,006 41.5%Region Halton 30,708,464$ $ 64,751,745 47.4%Region Durham 29,932,953$ $ 60,817,657 49.2%Region Peel 110,607,618$ $ 92,369,762 119.7%Region Niagara 54,347,859$ $ 32,344,361 168.0%


64


Sanitary Reserves as a % of Sanitary Expenditures


Municipality Sewer Reserves Total Sewer Expenditures

2006 Sanitary Sewer

Reserves as a % of Sanitary Sewer Total

ExpendituresBarrie (3,033,714)$ 13,259,027$ -22.9%Cobourg (228,915)$ 2,953,027$ -7.8%Windsor (2,276,289)$ 36,610,748$ -6.2%Amherstburg -$ 3,643,270$ 0.0%Brockville -$ 3,282,145$ 0.0%Kitchener -$ 25,985,782$ 0.0%Markham 20,731,108$ 0.0%Ottawa 84,127,536$ 0.0%Port Colborne -$ 661,835$ 0.0%Timmins -$ 4,235,062$ 0.0%Waterloo -$ 13,440,306$ 0.0%Sarnia 3,227$ 10,868,885$ 0.0%North Bay 220,792$ 6,635,838$ 3.3%Orangeville 131,456$ 3,118,068$ 4.2%Toronto 27,200,729$ 612,238,284$ 4.4%Niagara Falls 1,165,097$ 19,350,607$ 6.0%Central Elgin 118,393$ 1240678 9.5%Peterborough 2,028,956$ 13,074,064$ 15.5%Whitchurch-Stouffville 219,576$ 1,267,806$ 17.3%Newmarket 1,523,483$ 8,541,010$ 17.8%Brantford 1,676,542$ 8,802,884$ 19.0%Cambridge 2,472,521$ 12,465,542$ 19.8%Cornwall 1,195,508$ 5,946,967$ 20.1%Parry Sound 359,035$ 1,767,422$ 20.3%Vaughan 5,583,206$ 27,192,451$ 20.5%Sault Ste. Marie 1,110,142$ 4,888,543$ 22.7%Chatham-Kent 2,453,461$ 10,159,862$ 24.1%Pelham 523,725$ 1,720,854$ 30.4%Wasaga Beach 1,180,886$ 3,534,416$ 33.4%Bradford West Gwillimbury 1,001,385$ 2,979,274$ 33.6%Leamington 2,213,896$ 6,186,263$ 35.8%Owen Sound 1,187,775$ 3,089,577$ 38.4%Niagara-on-the-Lake 1,120,943$ 2,899,745$ 38.7%Kawartha Lakes 2,621,651$ 6,247,711$ 42.0%St. Thomas 1,984,572$ 4,562,668$ 43.5%St. Catharines 3,482,600$ 7,872,944$ 44.2%Sudbury 10,329,612$ 22,654,138$ 45.6%Wilmot 438,841$ 917,211$ 47.8%Fort Erie 1,095,837$ 2,251,204$ 48.7%

Municipality Sewer Reserves Total Sewer Expenditures

2006 Sanitary Sewer

Reserves as a % of Sanitary Sewer Total

ExpendituresWelland 1,284,398$ 2,553,352$ 50.3%Aurora 1,916,855$ 3,660,722$ 52.4%Grimsby 2,607,176$ 3,969,927$ 65.7%Middlesex Centre 851,037$ 1,261,149$ 67.5%Hamilton 43,504,753$ 63,624,534$ 68.4%Thorold 4,805,878$ 6,092,225$ 78.9%London 31,028,030$ 37,304,052$ 83.2%Guelph 15,118,846$ 17,615,816$ 85.8%Kingston 15,199,327$ 17,287,368$ 87.9%Lincoln 2,359,327$ 2,610,658$ 90.4%Georgina 2,402,632$ 2,538,441$ 94.6%East Gwillimbury 896,795$ 818,520$ 109.6%Stratford 4,952,965$ 4,255,123$ 116.4%Woolwich 2,586,402$ 2,096,539$ 123.4%Belleville 11,760,910$ 6,418,256$ 183.2%King 452,665$ 202,271$ 223.8%Thunder Bay 36,322,548$ 13,603,572$ 267.0%


Region York 6,939,673$ $ 97,149,024 7.1%District Muskoka 2,098,575$ $ 9,453,598 22.2%Region Halton 31,372,630$ $ 56,770,827 55.3%Region Durham 48,394,525$ $ 84,053,403 57.6%Region Niagara 38,348,943$ $ 53,745,859 71.4%Region Waterloo 41,196,976$ $ 22,681,357 181.6%Region Peel 190,721,089$ $ 100,319,535 190.1%


65


Reserves as a % of Total Taxation (Excluding Water/Sewer)


Municipality

Total Discretionary


and Sewer) Total Taxation

2006 Reserves as a % of Taxation

(Excluding Water/Sewer)

Orangeville 876,622$ 17,172,667$ 5.1%Amherstburg 1,983,871$ 12,559,123$ 15.8%Belleville 11,166,113$ 58,641,023$ 19.0%St. Thomas 6,469,681$ 33,872,732$ 19.1%Cobourg 3,558,414$ 17,318,708$ 20.5%Pelham 1,556,922$ 7,364,120$ 21.1%Windsor 68,820,858$ 302,204,448$ 22.8%East Gwillimbury 2,341,638$ 9,227,237$ 25.4%Sarnia 12,980,486$ 49,453,687$ 26.2%Oshawa 23,900,452$ 89,799,897$ 26.6%Timmins 14,049,029$ 50,025,114$ 28.1%North Bay 16,558,009$ 58,203,560$ 28.4%Georgina 7,173,638$ 24,207,343$ 29.6%Tillsonburg 3,206,272$ 10,139,922$ 31.6%Brantford 34,044,946$ 102,884,625$ 33.1%Port Colborne 3,551,044$ 10,443,932$ 34.0%Ottawa 398,028,353$ 1,145,296,751$ 34.8%Toronto 1,113,812,984$ 3,189,275,041$ 34.9%Kawartha Lakes 24,003,021$ 67,005,799$ 35.8%Guelph 47,534,812$ 131,892,553$ 36.0%Barrie 46,894,238$ 128,962,423$ 36.4%London 149,186,781$ 405,565,259$ 36.8%Halton Hills 8,546,348$ 22,266,679$ 38.4%Central Elgin 3,532,852$ 8,712,119$ 40.6%Chatham-Kent 42,466,142$ 104,360,202$ 40.7%Sudbury 70,234,665$ 164,244,155$ 42.8%King 5,087,152$ 11,625,477$ 43.8%Leamington 8,183,719$ 18,539,830$ 44.1%Niagara Falls 27,001,996$ 58,754,965$ 46.0%Huntsville 3,873,416$ 8,106,333$ 47.8%Fort Erie 6,479,991$ 13,026,487$ 49.7%Oakville 47,200,653$ 93,897,345$ 50.3%Sault Ste. Marie 42,369,001$ 79,390,723$ 53.4%Kitchener 44,266,281$ 82,858,138$ 53.4%Hamilton 327,501,600$ 581,147,470$ 56.4%Kingston 83,405,156$ 147,819,669$ 56.4%Burlington 49,414,076$ 86,715,250$ 57.0%Pickering 20,148,226$ 35,330,830$ 57.0%Newmarket 17,751,588$ 30,461,811$ 58.3%Brockville 14,223,227$ 24,055,977$ 59.1%Peterborough 47,570,031$ 80,090,840$ 59.4%Bracebridge 4,442,678$ 7,456,146$ 59.6%Thunder Bay 81,053,945$ 132,323,511$ 61.3%Waterloo 29,611,645$ 47,853,549$ 61.9%Ajax 22,651,345$ 35,662,244$ 63.5%

66


Reserves as a % of Total Taxation (Excluding Water/Sewer cont’d)


Municipality

Total Discretionary





Stratford 21,382,090$ 32,567,730$ 65.7%Wasaga Beach 8,929,852$ 13,415,291$ 66.6%Woodstock 19,631,836$ 27,734,608$ 70.8%Middlesex Centre 4,853,452$ 6,664,237$ 72.8%Lincoln 6,638,546$ 8,444,874$ 78.6%Niagara-on-the-Lake 5,207,604$ 6,279,440$ 82.9%Cornwall 40,906,150$ 49,220,633$ 83.1%Whitby 40,510,863$ 47,512,202$ 85.3%Welland 20,753,644$ 22,251,646$ 93.3%Cambridge 52,039,300$ 53,855,872$ 96.6%St. Catharines 66,446,319$ 66,233,483$ 100.3%Markham 97,458,370$ 94,023,650$ 103.7%Wilmot 5,733,922$ 5,047,105$ 113.6%Milton 22,702,551$ 19,690,793$ 115.3%Bradford West Gwillimbury 17,880,914$ 14,990,349$ 119.3%Whitchurch-Stouffville 12,176,034$ 10,152,167$ 119.9%Woolwich 6,644,230$ 5,335,853$ 124.5%Grimsby 13,764,539$ 10,609,056$ 129.7%Brampton 257,055,049$ 190,813,355$ 134.7%Owen Sound 24,546,606$ 17,294,980$ 141.9%Gravenhurst 9,335,913$ 6,363,160$ 146.7%Caledon 35,198,850$ 23,483,003$ 149.9%Wellesley 3,949,734$ 2,610,428$ 151.3%Clarington 52,222,145$ 32,079,078$ 162.8%Vaughan 178,673,388$ 102,486,964$ 174.3%Parry Sound 9,699,273$ 5,480,142$ 177.0%Aurora 40,947,871$ 22,084,678$ 185.4%Mississauga 582,227,296$ 266,351,227$ 218.6%Thorold 22,036,065$ 9,030,178$ 244.0%


District Muskoka 25,497,317$ 64,144,033$ 39.8%Region Waterloo 152,231,929$ 319,780,861$ 47.6%Region Niagara 137,520,262$ 278,735,244$ 49.3%Region Durham 280,136,309$ 407,770,592$ 68.7%Region York 455,916,590$ 623,451,148$ 73.1%Region Halton 266,742,888$ 277,504,957$ 96.1%Region Peel 819,928,229$ 659,135,623$ 124.4%


67


Reserves as a % of Total Taxation (Excluding Water/Sewer) - By Location


Municipality

Total Discretionary




(Excluding Water/Sewer) Location Average

Belleville 11,166,113$ 58,641,023$ 19.0%Cobourg 3,558,414$ 17,318,708$ 20.5%Ottawa 398,028,353$ 1,145,296,751$ 34.8%Kawartha Lakes 24,003,021$ 67,005,799$ 35.8%Kingston 83,405,156$ 147,819,669$ 56.4%Brockville 14,223,227$ 24,055,977$ 59.1%Peterborough 47,570,031$ 80,090,840$ 59.4% EasternCornwall 40,906,150$ 49,220,633$ 83.1% 46.0%

East Gwillimbury 2,341,638$ 9,227,237$ 25.4%Oshawa 23,900,452$ 89,799,897$ 26.6%Georgina 7,173,638$ 24,207,343$ 29.6%Toronto 1,113,812,984$ 3,189,275,041$ 34.9%Halton Hills 8,546,348$ 22,266,679$ 38.4%King 5,087,152$ 11,625,477$ 43.8%Oakville 47,200,653$ 93,897,345$ 50.3%Burlington 49,414,076$ 86,715,250$ 57.0%Pickering 20,148,226$ 35,330,830$ 57.0%Newmarket 17,751,588$ 30,461,811$ 58.3%Ajax 22,651,345$ 35,662,244$ 63.5%Whitby 40,510,863$ 47,512,202$ 85.3%Markham 97,458,370$ 94,023,650$ 103.7%Milton 22,702,551$ 19,690,793$ 115.3%Bradford West Gwillimbury 17,880,914$ 14,990,349$ 119.3%Whitchurch-Stouffville 12,176,034$ 10,152,167$ 119.9%Brampton 257,055,049$ 190,813,355$ 134.7%Caledon 35,198,850$ 23,483,003$ 149.9%Clarington 52,222,145$ 32,079,078$ 162.8%Vaughan 178,673,388$ 102,486,964$ 174.3%Aurora 40,947,871$ 22,084,678$ 185.4% GTAMississauga 582,227,296$ 266,351,227$ 218.6% 93.4%

Pelham 1,556,922$ 7,364,120$ 21.1%Port Colborne 3,551,044$ 10,443,932$ 34.0%Niagara Falls 27,001,996$ 58,754,965$ 46.0%Fort Erie 6,479,991$ 13,026,487$ 49.7%Hamilton 327,501,600$ 581,147,470$ 56.4%Lincoln 6,638,546$ 8,444,874$ 78.6%Niagara-on-the-Lake 5,207,604$ 6,279,440$ 82.9%Welland 20,753,644$ 22,251,646$ 93.3%St. Catharines 66,446,319$ 66,233,483$ 100.3%Grimsby 13,764,539$ 10,609,056$ 129.7% Niagara/HamiltonThorold 22,036,065$ 9,030,178$ 244.0% 85.1%

68


Reserves as a % of Total Taxation (Excluding Water/Sewer cont’d)

Reserves offer liquidity which enhances the municipality’s flexibility in addressing operating requirements and in permitting the municipality to temporarily fund capital projects internally, allowing it time to access debt markets and take advantage of favourable conditions. The level of reserves required will vary for a number of reasons including:

• Services provided by the municipality

• Age and condition of infrastructure, inventory of fleet and vehicles supporting municipal operations

• Level of expenditures

• Internal debt and reserve policies

• Targets, ranges established on a reserve by reserve basis

• Economic conditions and projections


Municipality

Total Discretionary




(Excluding Water/Sewer) Location Average

Timmins 14,049,029$ 50,025,114$ 28.1%North Bay 16,558,009$ 58,203,560$ 28.4%Sudbury 70,234,665$ 164,244,155$ 42.8%Sault Ste. Marie 42,369,001$ 79,390,723$ 53.4%Thunder Bay 81,053,945$ 132,323,511$ 61.3% NorthParry Sound 9,699,273$ 5,480,142$ 177.0% 65.2%

Orangeville 876,622$ 17,172,667$ 5.1%Barrie 46,894,238$ 128,962,423$ 36.4%Huntsville 3,873,416$ 8,106,333$ 47.8%Bracebridge 4,442,678$ 7,456,146$ 59.6%Wasaga Beach 8,929,852$ 13,415,291$ 66.6% Simcoe/Musk./Duff.Gravenhurst 9,335,913$ 6,363,160$ 146.7% 60.4%

Amherstburg 1,983,871$ 12,559,123$ 15.8%St. Thomas 6,469,681$ 33,872,732$ 19.1%Windsor 68,820,858$ 302,204,448$ 22.8%Sarnia 12,980,486$ 49,453,687$ 26.2%Tillsonburg 3,206,272$ 10,139,922$ 31.6%Brantford 34,044,946$ 102,884,625$ 33.1%Guelph 47,534,812$ 131,892,553$ 36.0%London 149,186,781$ 405,565,259$ 36.8%Central Elgin 3,532,852$ 8,712,119$ 40.6%Chatham-Kent 42,466,142$ 104,360,202$ 40.7%Leamington 8,183,719$ 18,539,830$ 44.1%Kitchener 44,266,281$ 82,858,138$ 53.4%Waterloo 29,611,645$ 47,853,549$ 61.9%Stratford 21,382,090$ 32,567,730$ 65.7%Woodstock 19,631,836$ 27,734,608$ 70.8%Middlesex Centre 4,853,452$ 6,664,237$ 72.8%Cambridge 52,039,300$ 53,855,872$ 96.6%Wilmot 5,733,922$ 5,047,105$ 113.6%Woolwich 6,644,230$ 5,335,853$ 124.5%Owen Sound 24,546,606$ 17,294,980$ 141.9% SouthwestWellesley 3,949,734$ 2,610,428$ 151.3% 61.9%

69


Debt Charges as a % of Total Expenditures

Debt service costs as a percentage of the total expenditures highlights the magnitude of expenditures required to service past obligations, therefore not available for other services. Care must be used in evaluating this indicator.

A high debt service ratio may indicate a municipality is taking on too much debt but it may also indicate an aggressive approach to debt repayment to reduce interest costs. In addition, municipalities are at different stages in addressing infrastructure deficits which may also impact the debt charges as a % of total expenditures calculation.

Similarly, a low debt service ratio could indicate a municipality is strong financially and can internally finance most capital projects. It may also indicate the municipality has deferred capital projects and allowed infrastructure to deteriorate.


70


Debt Charges as a % of Total Expenditures


Municipality

Total Long Term Debt

Service Costs (Principal and

Interest)

Total Expenditures

Less Unfunded Liabilities

2002 % LTD of Total

Expenditures

2003 % LTD of Total

Expenditures

2004 % LTD of Total

Expenditures

2005 % LTD of Total

Expenditures

2006 % LTD of Total

ExpendituresMarkham -$ 196,290,792$ N/A 0.0% 0.0% 0.0% 0.0%Mississauga -$ 446,120,480$ 0.1% 0.0% 0.0% 0.0% 0.0%Whitchurch-Stouffville -$ 21,710,553$ 1.2% 0.4% 0.3% 0.0% 0.0%Brampton 568$ 317,444,144$ 0.9% 0.2% 0.0% 0.0%Timmins 95,088$ 127,146,527$ N/A 0.2% 0.2% 0.1% 0.1%Woolwich 52,441$ 13,973,868$ N/A N/A N/A 0.5% 0.4%Cambridge 561,661$ 105,246,310$ 1.3% 1.0% 0.6% 0.4% 0.5%Vaughan 1,751,911$ 227,900,448$ 0.4% 0.5% 0.2% 0.2% 0.8%Barrie 2,446,217$ 204,220,551$ 1.2% 0.9% 1.3% 1.9% 1.2%Thorold 248,397$ 20,677,138$ 3.6% 3.4% 10.3% 1.6% 1.2%Clarington 614,156$ $ 49,669,426 N/A 1.5% 1.8% 1.2% 1.2%Sudbury 6,095,041$ 486,214,727$ 0.6% 0.8% 0.9% 1.0% 1.3%Cornwall 2,238,291$ 151,548,848$ 3.6% 4.6% 2.2% 1.9% 1.5%Niagara Falls 2,343,705$ 125,154,056$ 1.3% 1.3% 1.4% 1.5% 1.9%Parry Sound 492,926$ 24,831,379$ N/A N/A N/A N/A 2.0%Stratford 1,716,003$ 82,772,600$ 6.7% 1.7% 1.5% 1.3% 2.1%Halton Hills 761,385$ 35,083,481$ 2.9% 2.7% 2.6% 2.3% 2.2%Kitchener 6,249,936$ 282,199,013$ 2.5% 2.8% 1.7% 1.9% 2.2%Woodstock 1,221,004$ 50,440,799$ N/A N/A N/A N/A 2.4%Wellesley 136,319$ 5,244,917$ N/A N/A N/A 2.9% 2.6%Milton 1,326,382$ 50,385,379$ 1.9% 1.4% 0.9% 2.4% 2.6%Sault Ste. Marie 6,422,379$ 235,728,463$ N/A 2.1% 2.6% 2.5% 2.7%King 515,519$ 17,420,345$ 3.4% 3.3% 3.2% 2.7% 3.0%Oakville 4,602,162$ $ 151,434,672 3.6% 3.5% 3.0% 3.5% 3.0%Windsor 21,641,589$ 689,590,310$ N/A 6.3% 5.3% 3.8% 3.1%Bracebridge 417,198$ 12,888,811$ N/A N/A N/A 1.0% 3.2%Huntsville 498,853$ 15,175,859$ N/A N/A N/A 3.0% 3.3%Hamilton 41,926,732$ 1,224,678,057$ 3.6% 4.3% 4.1% 3.2% 3.4%Bradford West Gwillimbury 925,007$ 26,811,593$ N/A N/A N/A N/A 3.5%St. Thomas 3,160,409$ 89,517,081$ N/A 3.2% 2.3% 1.9% 3.5%Ajax 2,146,045$ 59,286,587$ N/A 2.9% 2.9% 3.6% 3.6%Whitby 2,889,240$ 76,325,192$ 5.0% 5.0% 3.5% 2.8% 3.8%Lincoln 589,178$ 15,531,887$ 5.7% 4.7% 4.3% 3.9% 3.8%Orangeville 1,250,598$ 32,013,914$ 0.8% 4.7% 1.4% 1.3% 3.9%Aurora 1,836,440$ 46,333,541$ N/A 0.0% N/A 4.0%Burlington 5,861,685$ 147,389,035$ 5.0% 4.1% 3.8% 4.4% 4.0%Peterborough 8,660,372$ $ 210,966,123 N/A 4.2% 5.2% 4.0% 4.1%Guelph 11,170,272$ 269,902,981$ 5.5% 5.0% 4.6% 4.7% 4.1%Belleville 4,013,837$ 96,598,671$ N/A 9.5% 5.3% 4.9% 4.2%Kingston 12,492,057$ 291,987,117$ 4.4% 4.4% 5.1% 4.3% 4.3%Wilmot 445,760$ 10,414,090$ N/A N/A N/A 4.3% 4.3%Pickering 2,599,802$ $ 59,019,442 2.1% 2.9% 3.0% 3.9% 4.4%North Bay 6,609,845$ 147,942,365$ 4.9% 4.8% 4.5% 4.7% 4.5%Niagara-on-the-Lake 840,978$ 18,673,872$ 2.4% 2.1% 3.6% 2.7% 4.5%Grimsby 888,740$ 19,550,526$ 0.0% 0.2% N/A 4.5% 4.5%Brantford 10,646,368$ 233,422,861$ 1.1% 0.8% 0.7% 0.8% 4.6%Fort Erie 1,202,655$ 25,828,486$ 4.5% 5.0% 3.9% 4.4% 4.7%Central Elgin 714,475$ 14,171,782$ N/A N/A N/A 1.1% 5.0%Kawartha Lakes 7,353,502$ 141,900,802$ N/A 6.3% 6.5% 5.8% 5.2%Newmarket 3,556,557$ 68,450,658$ N/A 3.3% 3.8% 6.9% 5.2%London 42,289,997$ 793,819,006$ 4.7% 5.1% 5.6% 5.8% 5.3%Toronto 460,749,737$ 8,536,282,883$ 4.0% 3.7% 3.5% 4.2% 5.4%Ottawa 120,239,307$ 2,197,822,477$ 6.2% 5.9% 5.6% 5.6% 5.5%East Gwillimbury 826,719$ 14,744,335$ 7.9% 7.4% 6.3% 5.7% 5.6%Pelham 659,809$ 11,566,275$ 2.3% 2.1% 1.8% 5.5% 5.7%

71


Debt Charges as a % of Total Expenditures (cont’d)



Municipality

Total Long Term Debt

Service Costs (Principal and

Interest)

Total Expenditures

Less Unfunded Liabilities

2002 % LTD of Total

Expenditures

2003 % LTD of Total

Expenditures

2004 % LTD of Total

Expenditures

2005 % LTD of Total

Expenditures

2006 % LTD of Total

ExpendituresSt. Catharines 7,926,633$ 132,147,448$ 4.8% 5.7% 5.8% 6.1% 6.0%Caledon 2,970,384$ 49,508,196$ N/A 35.2% 5.4% 5.2% 6.0%Georgina 2,005,651$ 33,081,863$ 5.1% 7.2% 6.8% 6.0% 6.1%Cobourg 1,772,813$ $ 28,700,664 N/A 3.1% N/A 6.3% 6.2%Oshawa 7,184,522$ 114,450,666$ 2.9% 4.2% 3.8% 4.5% 6.3%Chatham-Kent 16,646,423$ 259,378,376$ 1.8% 2.8% 2.6% 5.9% 6.4%Owen Sound 2,415,890$ 35,700,032$ N/A N/A N/A N/A 6.8%Gravenhurst 674,686$ 9,770,011$ N/A N/A N/A N/A 6.9%Middlesex Centre 909,902$ 12,958,947$ N/A N/A N/A N/A 7.0%Brockville 3,232,884$ 43,375,866$ N/A N/A N/A N/A 7.5%Thunder Bay 25,205,422$ 334,536,806$ N/A 3.5% 4.2% 4.7% 7.5%Port Colborne 1,355,541$ $ 17,950,018 6.2% 0.0% 8.7% 7.6% 7.6%Waterloo 7,996,194$ 105,454,678$ N/A 7.5% 7.2% 8.7% 7.6%Welland 3,770,258$ 42,453,614$ 5.6% 5.3% 5.3% 8.4% 8.9%Amherstburg 2,208,678$ 23,063,241$ N/A N/A N/A 9.4% 9.6%Leamington 4,647,396$ 43,323,715$ N/A 11.1% 7.3% 10.9% 10.7%Sarnia 11,059,195$ 92,604,611$ N/A 11.9% 12.6% 12.5% 11.9%Tillsonburg 2,031,172$ 16,928,686$ N/A N/A N/A N/A 12.0%Wasaga Beach 3,116,282$ 24,535,195$ 11.7% 11.9% 13.2% 14.2% 12.7%

Average 3.4% 4.0% 3.8% 3.9% 4.4%Median 3.4% 3.3% 3.5% 3.8% 4.1%

Region Peel 21,318,000$ 1,268,669,575$ N/A 2.6% 2.3% 2.0% 1.7%Region Durham 24,708,425$ $ 803,901,651 N/A 2.4% 2.4% 3.0% 3.1%Region Waterloo 19,907,352$ 591,082,682$ 3.2% 3.1% 2.8% 3.2% 3.4%Region Halton 22,528,159$ 552,442,765$ 4.0% 4.7% 4.4% 4.6% 4.1%Region Niagara 31,952,918$ 748,465,022$ 4.2% 4.7% 4.6% 4.0% 4.3%District Muskoka 6,847,654$ 120,580,106$ N/A N/A N/A 5.6% 5.7%Region York 117,227,129$ 1,165,822,562$ N/A 2.1% 6.8% 8.5% 10.1%

Average 3.8% 3.3% 3.9% 4.4% 4.6%Median 4.0% 2.9% 3.6% 4.0% 4.1%

72


Debt Charges as a % of Total Expenditures Excluding Water/Sewer


Municipality

Total Long Term Debt Service

Costs (Principal & Interest - Excluding

Water/Sewer)

Total Expenditures LESS Unfunded Liabilities LESS Water & Sewer Expenditures

Total Debt Charges as % of Operating Costs


Fort Erie (2,000)$ 20,428,810$ 0.0%Markham -$ 144,386,310$ 0.0%Mississauga -$ 446,120,480$ 0.0%Whitchurch-Stouffville -$ 24,576,796$ 0.0%Brampton 568$ 317,444,144$ 0.0%Woolwich 7,599$ 9,516,825$ 0.1%Timmins 95,088$ 114,639,786$ 0.1%Belleville 136,610$ 80,041,494$ 0.2%Parry Sound 45,936$ 21,403,086$ 0.2%Bradford West Gwillimbury 89,794$ 20,438,325$ 0.4%Cambridge 512,001$ 77,069,057$ 0.7%Sudbury 4,163,574$ 439,680,952$ 0.9%Vaughan 1,633,501$ 169,759,825$ 1.0%Central Elgin 132,596$ 11,592,123$ 1.1%Clarington 614,156$ 49,669,426$ 1.2%Cornwall 1,732,138$ 139,241,785$ 1.2%Barrie 2,424,513$ 175,207,767$ 1.4%Thorold 193,997$ 11,536,025$ 1.7%Stratford 1,595,106$ 75,328,405$ 2.1%Wasaga Beach 389,422$ 18,209,033$ 2.1%King 354,171$ 16,441,103$ 2.2%Halton Hills 761,385$ 35,083,481$ 2.2%Niagara Falls 2,113,365$ 88,639,685$ 2.4%Wellesley 126,570$ 5,244,917$ 2.4%Woodstock 1,221,004$ 50,440,799$ 2.4%Middlesex Centre 332,764$ 12,958,947$ 2.6%Milton 1,326,382$ 50,385,379$ 2.6%Kitchener 6,100,521$ 231,707,603$ 2.6%Sault Ste. Marie 6,155,266$ 221,534,567$ 2.8%Windsor 17,734,737$ 623,739,094$ 2.8%Oakville 4,602,162$ 151,434,672$ 3.0%Bracebridge 417,198$ 12,888,811$ 3.2%Huntsville 498,853$ 15,175,859$ 3.3%Chatham-Kent 7,930,180$ 232,088,670$ 3.4%Orangeville 870,226$ 25,449,846$ 3.4%Hamilton 38,501,577$ 1,096,412,846$ 3.5%St. Thomas 2,726,552$ 76,474,794$ 3.6%Ajax 2,146,045$ 59,286,687$ 3.6%Niagara-on-the-Lake 452,765$ 12,433,642$ 3.6%Georgina 1,036,356$ 28,101,846$ 3.7%Kawartha Lakes 4,835,778$ 129,490,698$ 3.7%Lincoln 457,253$ 12,174,287$ 3.8%Whitby 2,889,240$ 76,325,192$ 3.8%Kingston 10,284,573$ 263,577,485$ 3.9%Burlington 5,861,685$ 147,389,035$ 4.0%Peterborough 7,446,806$ 185,140,244$ 4.0%

73


Debt Charges as a % of Total Expenditures Excluding Water/Sewer (cont’d)


Municipality



Water/Sewer)

Total Expenditures LESS Unfunded Liabilities LESS Water & Sewer Expenditures



Guelph 9,653,167$ 238,725,446$ 4.0%London 30,899,102$ 711,136,887$ 4.3%Pickering 2,599,802$ 59,019,442$ 4.4%North Bay 6,394,597$ 131,723,831$ 4.9%Aurora 1,836,440$ 37,228,969$ 4.9%Brantford 10,493,683$ 210,085,633$ 5.0%Wilmot 445,760$ 8,426,806$ 5.3%Ottawa 108,592,893$ 2,043,032,587$ 5.3%Thunder Bay 17,465,941$ 307,241,731$ 5.7%Leamington 1,390,048$ 23,572,874$ 5.9%Caledon 2,970,294$ 49,508,196$ 6.0%Toronto 458,647,713$ 7,400,415,369$ 6.2%Oshawa 7,184,522$ 114,450,666$ 6.3%St. Catharines 7,042,246$ 108,197,306$ 6.5%Owen Sound 1,880,443$ 28,563,088$ 6.6%Amherstburg 1,527,608$ 23,063,241$ 6.6%Newmarket 3,398,503$ 50,234,316$ 6.8%Gravenhurst 674,686$ 9,770,011$ 6.9%Port Colborne 1,113,369$ 16,109,807$ 6.9%East Gwillimbury 829,719$ 11,700,901$ 7.1%Grimsby 888,740$ 11,963,112$ 7.4%Cobourg 1,511,551$ 20,297,904$ 7.4%Pelham 659,809$ 8,457,459$ 7.8%Brockville 2,911,665$ 36,634,228$ 7.9%Sarnia 5,637,397$ 68,173,027$ 8.3%Welland 3,219,686$ 36,133,093$ 8.9%Waterloo 7,555,322$ 80,134,343$ 9.4%Tillsonburg 2,031,172$ 16,928,686$ 12.0%


Region Halton 5,155,991$ 430,920,193$ 1.2%District Muskoka 1,454,230$ 103,015,398$ 1.4%Region Durham 12,240,624$ 659,030,591$ 1.9%Region Peel 21,318,000$ 1,075,980,278$ 2.0%Region Waterloo 18,671,798$ 540,361,671$ 3.5%Region York 34,873,789$ 979,191,532$ 3.6%Region Niagara 30,485,360$ 662,374,802$ 4.6%


74


Water Debt Charges as a % of Water Expenditures


Municipality

Water Long Term Debt Service

Costs (Principal & Interest)

Total Water Expenditures


WaterAurora -$ 5,443,850$ 0.0%Barrie -$ 15,753,757$ 0.0%Brantford -$ 14,534,344$ 0.0%Cobourg -$ 3,449,733$ 0.0%Cornwall -$ 6,360,096$ 0.0%East Gwillimbury -$ 2,224,914$ 0.0%Grimsby -$ 3,617,487$ 0.0%Guelph -$ 13,561,719$ 0.0%Lincoln -$ 2,610,658$ 0.0%Markham -$ 31,173,374$ 0.0%Sault Ste. Marie -$ 9,305,353$ 0.0%Thorold -$ 3,048,888$ 0.0%Timmins -$ 8,271,679$ 0.0%Whitchurch-Stouffville -$ 1,865,951$ 0.0%Wilmot -$ 1,070,073$ 0.0%Kitchener 9,180$ 24,505,628$ 0.0%Toronto 410,615$ 523,629,230$ 0.1%Stratford 3,402$ 3,189,072$ 0.1%Vaughan 38,632$ 30,948,172$ 0.1%Niagara-on-the-Lake 9,396$ 3,340,485$ 0.3%Cambridge 49,660$ 15,711,711$ 0.3%Ottawa 375,835$ 70,662,354$ 0.5%Hamilton 369,813$ 64,640,677$ 0.6%Niagara Falls 122,802$ 17,163,764$ 0.7%Newmarket 75,201$ 9,675,332$ 0.8%Kingston 116,580$ 11,122,264$ 1.0%Woolwich 44,842$ 2,360,504$ 1.9%North Bay 194,197$ 9,582,696$ 2.0%St. Catharines 373,204$ 16,077,198$ 2.3%Brockville 94,538$ 3,459,493$ 2.7%Waterloo 440,872$ 11,880,029$ 3.7%Sudbury 889,672$ 23,679,637$ 3.8%St. Thomas 336,891$ 8,479,619$ 4.0%Welland 171,172$ 3,767,169$ 4.5%King 36,094$ 776,971$ 4.6%Port Colborne 56,908$ 1,178,376$ 4.8%Peterborough 647,400$ 12,751,815$ 5.1%Orangeville 212,432$ 3,446,000$ 6.2%Owen Sound 340,268$ 4,047,367$ 8.4%Central Elgin 130,186$ 1,338,981$ 9.7%Kawartha Lakes 655,211$ 6,162,393$ 10.6%Amherstburg 302,146$ 2,748,474$ 11.0%Windsor 3,423,852$ 29,240,468$ 11.7%

75


Water Debt Charges as a % of Water Expenditures (cont’d)


Municipality

Water Long Term Debt Service

Costs (Principal & Interest)

Total Water Expenditures


WaterMiddlesex Centre 125,377$ 1,026,614$ 12.2%Bradford West Gwillimbury 518,519$ 3,393,994$ 15.3%Leamington 2,104,952$ 13,564,578$ 15.5%London 7,276,604$ 45,378,067$ 16.0%Belleville 1,716,727$ 10,138,921$ 16.9%Georgina 438,117$ 2,441,576$ 17.9%Wellesley 9,749$ 44,746$ 21.8%Sarnia 3,032,570$ 13,562,699$ 22.4%Fort Erie 823,749$ 3,148,472$ 26.2%Parry Sound 446,990$ 1,660,871$ 26.9%Thunder Bay 4,273,238$ 13,691,503$ 31.2%Chatham-Kent 6,187,772$ 17,129,844$ 36.1%Wasaga Beach 1,072,924$ 2,719,746$ 39.4%


Region Peel -$ 92,389,782$ 0.0%Region Niagara 821,619$ 32,344,361$ 2.5%Region Waterloo 1,235,554$ 28,039,654$ 4.4%Region Durham 5,544,071$ 60,817,657$ 9.1%Region Halton 11,624,730$ 64,751,745$ 18.0%District Muskoka 2,411,896$ 8,111,110$ 29.7%Region York 41,014,899$ 89,482,006$ 45.8%


76


Sanitary Sewer Debt Charges as a % of Sanitary Sewer Expenditures


Municipality

Long Term Debt Service Costs (Principal &

Interest Sewer)Total Sewer

Expenditures


SewerAurora -$ 3,660,722$ 0.0%Cambridge -$ 12,465,542$ 0.0%East Gwillimbury -$ 818,520$ 0.0%Grimsby -$ 3,969,927$ 0.0%Markham -$ 20,731,108$ 0.0%Timmins -$ 4,235,062$ 0.0%Waterloo -$ 13,440,306$ 0.0%Whitchurch-Stouffville -$ 1,267,806$ 0.0%Wilmot -$ 917,211$ 0.0%Woolwich -$ 2,096,539$ 0.0%Barrie 21,704$ 13,259,027$ 0.2%Toronto 1,691,409$ 612,238,284$ 0.3%Vaughan 79,778$ 27,192,451$ 0.3%North Bay 21,051$ 6,635,838$ 0.3%Kitchener 140,235$ 25,985,782$ 0.5%Niagara Falls 107,538$ 19,350,607$ 0.6%Thorold 54,400$ 6,092,225$ 0.9%Newmarket 84,853$ 8,541,010$ 1.0%Windsor 483,000$ 36,610,748$ 1.3%Brantford 152,685$ 8,802,884$ 1.7%St. Thomas 96,966$ 4,562,668$ 2.1%Stratford 117,495$ 4,255,123$ 2.8%Peterborough 566,166$ 13,074,064$ 4.3%Sudbury 1,041,795$ 22,654,138$ 4.6%Hamilton 3,055,342$ 63,624,534$ 4.8%Orangeville 167,940$ 3,118,068$ 5.4%Sault Ste. Marie 267,113$ 4,888,543$ 5.5%Owen Sound 195,179$ 3,089,577$ 6.3%St. Catharines 511,183$ 7,872,944$ 6.5%Brockville 226,681$ 3,282,145$ 6.9%Cornwall 506,153$ 5,946,967$ 8.5%Guelph 1,517,105$ 17,615,816$ 8.6%Cobourg 261,263$ 2,953,027$ 8.8%Amherstburg 378,924$ 3,643,270$ 10.4%Bradford West Gwillimbury 316,694$ 2,979,274$ 10.6%London 4,114,291$ 37,304,052$ 11.0%Kingston 2,090,904$ 17,287,368$ 12.1%Niagara-on-the-Lake 378,817$ 2,899,745$ 13.1%Ottawa 11,270,579$ 84,127,536$ 13.4%Welland 379,400$ 2,553,352$ 14.9%

77


Sanitary Sewer Debt Charges as % of Sanitary Sewer Expenditures (cont’d)


Municipality

Long Term Debt Service Costs (Principal &

Interest Sewer)Total Sewer

Expenditures


SewerFort Erie 378,906$ 2,251,204$ 16.8%Lincoln 131,925$ 746,942$ 17.7%Leamington 1,152,396$ 6,186,263$ 18.6%Georgina 531,178$ 2,538,441$ 20.9%Sarnia 2,389,226$ 10,868,885$ 22.0%Chatham-Kent 2,528,471$ 10,159,862$ 24.9%Thunder Bay 3,466,243$ 13,603,572$ 25.5%Port Colborne 185,264$ 661,835$ 28.0%Kawartha Lakes 1,862,513$ 6,247,711$ 29.8%Belleville 2,160,500$ 6,418,256$ 33.7%Middlesex Centre 451,761$ 1,261,149$ 35.8%Central Elgin 451,693$ 1,240,678$ 36.4%Wasaga Beach 1,653,936$ 3,534,416$ 46.8%King 125,254$ 202,271$ 61.9%


Region Peel -$ 100,319,535$ 0.0%Region Niagara 645,939$ 53,745,859$ 1.2%Region Durham 6,923,730$ 84,053,403$ 8.2%Region Halton 5,747,438$ 56,770,827$ 10.1%District Muskoka 2,981,528$ 9,453,598$ 31.5%Region York 41,338,441$ 97,149,024$ 42.6%


78


Debt Charges as a % of Taxation This information assists in assessing the demands that are placed on the financial resources of the municipality. The following table provides a comparison of the 2003, 2004, 2005 and 2006 Long Term Debt Charges (Principal and Interest) as a percentage of Total Taxation. This analysis excludes long term debt charges associated with water and sewer operations.


Municipality



Water/Sewer) Total Taxation

2003 Debt as a % of Taxation (Excluding

Water/Sewer)

2004 Debt as a % of Taxation






Fort Erie (2,000)$ 13,026,487$ 1.8% 0.0% 0.0% 0.0%Markham -$ 94,023,650$ 0.0% 0.0% 0.0% 0.0%Mississauga -$ 266,351,227$ 0.0% 0.0% 0.0% 0.0%Whitchurch-Stouffville -$ 10,152,167$ 0.7% 0.6% 0.0% 0.0%Brampton 568$ 190,813,355$ 0.3% 0.0% 0.0% 0.0%Woolwich 7,599$ 5,335,853$ N/A N/A 0.3% 0.1%Timmins 95,088$ 50,025,114$ 0.4% 0.6% 0.1% 0.2%Belleville 136,610$ 58,641,023$ 1.8% 1.6% 1.0% 0.2%Bradford West Gwillimbury 89,794$ 14,990,349$ N/A N/A N/A 0.6%Parry Sound 45,936$ 5,480,142$ N/A N/A N/A 0.8%Cambridge 512,001$ 53,855,872$ 1.4% 1.1% 1.1% 1.0%Central Elgin 132,596$ 8,712,119$ N/A N/A 1.7% 1.5%Vaughan 1,633,501$ 102,486,964$ 1.0% 0.4% 0.5% 1.6%Barrie 2,424,513$ 128,962,423$ 1.2% 2.0% 2.8% 1.9%Clarington 614,156$ 32,079,078$ 2.5% 4.6% 2.0% 1.9%Thorold 193,997$ 9,030,178$ 2.3% 2.3% 2.2% 2.1%Sudbury 4,163,574$ 164,244,155$ 1.1% 1.2% 1.6% 2.5%Wasaga Beach 389,422$ 13,415,291$ 2.5% 1.9% 3.7% 2.9%King 354,171$ 11,625,477$ 3.4% 3.2% 3.1% 3.0%Halton Hills 761,385$ 22,266,679$ 4.4% 4.1% 3.8% 3.4%Cornwall 1,732,138$ 49,220,633$ 11.7% 5.3% 4.4% 3.5%Niagara Falls 2,113,365$ 58,754,965$ 2.0% 2.4% 2.5% 3.6%Georgina 1,036,356$ 24,207,343$ 6.2% 5.7% 4.9% 4.3%Woodstock 1,221,004$ 27,734,608$ N/A N/A 4.4%Wellesley 126,570$ 2,610,428$ N/A N/A 5.0% 4.8%Stratford 1,595,106$ 32,567,730$ 3.3% 3.2% 3.0% 4.9%Oakville 4,602,162$ 93,897,345$ 5.5% 4.1% 5.6% 4.9%Middlesex Centre 332,764$ 6,664,237$ N/A N/A N/A 5.0%Orangeville 870,226$ 17,172,667$ 6.5% 0.0% 0.0% 5.1%Lincoln 457,253$ 8,444,874$ 6.8% 6.2% 5.6% 5.4%Bracebridge 417,198$ 7,456,146$ N/A N/A 0.0% 5.6%Windsor 17,734,737$ 302,204,448$ 12.2% 9.9% 7.6% 5.9%Ajax 2,146,045$ 35,662,244$ 4.9% 4.6% 6.1% 6.0%Whitby 2,889,240$ 47,512,202$ 9.0% 5.9% 4.7% 6.1%Huntsville 498,853$ 8,106,333$ N/A N/A 5.7% 6.2%Hamilton 38,501,577$ 581,147,470$ 8.2% 7.9% 6.1% 6.6%Milton 1,326,382$ 19,690,793$ 4.1% 2.4% 6.2% 6.7%Burlington 5,861,685$ 86,715,250$ 7.6% 6.3% 7.3% 6.8%Kingston 10,284,573$ 147,819,669$ 7.3% 8.3% 7.1% 7.0%Niagara-on-the-Lake 452,765$ 6,279,440$ 4.1% 10.2% 7.6% 7.2%Kawartha Lakes 4,835,778$ 67,005,799$ 8.7% 8.4% 7.5% 7.2%Guelph 9,653,167$ 131,892,553$ 6.6% 6.5% 7.3% 7.3%

79


Debt as a % of Taxation (cont’d)


Municipality



Water/Sewer) Total Taxation

2003 Debt as a % of Taxation (Excluding

Water/Sewer)







Pickering 2,599,802$ 35,330,830$ 4.5% 4.7% 6.2% 7.4%Kitchener 6,100,521$ 82,858,138$ 6.1% 5.6% 6.4% 7.4%Leamington 1,390,048$ 18,539,830$ 9.4% 7.8% 7.6% 7.5%Chatham-Kent 7,930,180$ 104,360,202$ 3.0% 2.5% 6.5% 7.6%London 30,899,102$ 405,565,259$ 6.2% 7.3% 7.9% 7.6%Sault Ste. Marie 6,155,266$ 79,390,723$ 5.8% 6.8% 6.5% 7.8%Oshawa 7,184,522$ 89,799,897$ 6.1% 5.2% 6.3% 8.0%St. Thomas 2,726,552$ 33,872,732$ 4.6% 3.2% 3.5% 8.0%Aurora 1,836,440$ 22,084,678$ 0.0% 0.0% 0.0% 8.3%Grimsby 888,740$ 10,609,056$ 0.4% 1.8% 9.0% 8.4%Cobourg 1,511,551$ 17,318,708$ 3.8% N/A 8.7% 8.7%Wilmot 445,760$ 5,047,105$ N/A N/A 9.5% 8.8%Pelham 659,809$ 7,364,120$ 3.0% 2.8% 8.4% 9.0%East Gwillimbury 829,719$ 9,227,237$ 11.0% 10.0% 9.5% 9.0%Peterborough 7,446,806$ 80,090,840$ 7.3% 9.4% 8.2% 9.3%Ottawa 108,592,893$ 1,145,296,751$ 10.1% 9.4% 9.1% 9.5%Brantford 10,493,683$ 102,884,625$ 1.6% 1.5% 1.6% 10.2%Gravenhurst 674,686$ 6,363,160$ N/A N/A 0.0% 10.6%St. Catharines 7,042,246$ 66,233,483$ 8.6% 9.5% 10.7% 10.6%Port Colborne 1,113,369$ 10,443,932$ 7.9% 11.2% 11.0% 10.7%Owen Sound 1,880,443$ 17,294,980$ N/A N/A N/A 10.9%North Bay 6,394,597$ 58,203,560$ 10.5% 10.5% 11.3% 11.0%Newmarket 3,398,503$ 30,461,811$ 7.3% 8.4% 14.8% 11.2%Sarnia 5,637,397$ 49,453,687$ 9.4% 10.5% 11.6% 11.4%Brockville 2,911,665$ 24,055,977$ N/A N/A N/A 12.1%Amherstburg 1,527,608$ 12,559,123$ N/A N/A 12.6% 12.2%Caledon 2,970,294$ 23,483,003$ N/A 13.9% 12.6% 12.6%Thunder Bay 17,465,941$ 132,323,511$ 8.2% 9.4% 10.2% 13.2%Toronto 458,647,713$ 3,189,275,041$ 8.9% 8.6% 10.4% 14.4%Welland 3,219,686$ 22,251,646$ 6.6% 7.9% 13.0% 14.5%Waterloo 7,555,322$ 47,853,549$ 17.1% 15.3% 17.1% 15.8%Tillsonburg 2,031,172$ 10,139,922$ N/A N/A N/A 20.0%

Average 5.2% 5.2% 5.6% 6.5%Median 4.9% 4.7% 6.1% 6.7%

Region Halton 5,155,991$ 277,504,957$ 2.4% 2.2% 1.9% 1.9%District Muskoka 1,454,230$ 64,144,033$ N/A N/A 2.3% 2.3%Region Durham 12,240,624$ 407,770,592$ 2.0% 2.6% N/A 3.0%Region Peel 21,318,000$ 659,135,623$ 4.6% 4.2% 3.2% 3.2%Region Waterloo 18,671,798$ 319,780,861$ 4.7% 4.7% 5.8% 5.8%Region York 34,873,789$ 623,451,148$ 3.3% 3.5% 5.6% 5.6%Region Niagara 30,485,360$ 278,735,244$ 9.5% 10.3% 10.9% 10.9%

Average 4.4% 4.6% 5.0% 4.7%Median 4.0% 3.8% 4.4% 3.2%

80


Debt To Reserve Ratio

This includes all reserves and all outstanding debt as reflected on Schedules 60 and 74 of the 2006 FIRs.


Municipality

2002 Debt to

Reserves Ratio

2003 Debt to

Reserves Ratio

2004 Debt to

Reserves Ratio

2005 Debt to

Reserves Ratio

2006 Debt to

Reserves Ratio

Cambridge 0.1 0.0 0.0 0.0 0.0Cornwall N/A N/A N/A 0.2 0.0Markham N/A 0.0 0.0 0.0 0.0Mississauga 0.0 0.0 0.0 0.0 0.0Whitchurch-Stouffville 0.0 0.0 0.0 0.0 0.0Brampton 0.0 0.0 0.0 0.2 0.0Timmins N/A N/A N/A 0.1 0.0Woolwich N/A N/A N/A 0.1 0.0Thorold 0.1 0.1 0.0 0.0 0.1Bradford West Gwillimbury N/A N/A N/A N/A 0.1Barrie N/A N/A N/A 0.2 0.2Vaughan 0.0 0.0 0.0 0.1 0.2Lincoln 0.5 0.4 0.3 0.2 0.2Wellesley N/A N/A N/A 0.2 0.2King 0.3 0.2 0.2 0.2 0.2Whitby 0.2 0.1 0.2 0.2 0.2Milton 0.1 0.0 0.2 0.3 0.2Oakville 0.3 0.3 0.3 0.2 0.2East Gwillimbury 0.5 0.5 0.4 0.3 0.2Grimsby N/A 0.0 N/A 0.3 0.3Woodstock N/A N/A N/A N/A 0.3Caledon N/A 0.3 0.7 0.2 0.3Halton Hills 0.7 0.5 0.4 0.3 0.3Ajax N/A 0.3 0.3 0.2 0.3Brantford N/A N/A N/A 0.5 0.3Clarington N/A 0.2 0.3 0.3 0.3Pickering 0.4 0.3 0.4 0.3 0.3Aurora N/A 0.0 N/A 0.4 0.3Stratford N/A N/A N/A 0.5 0.4Middlesex Centre N/A N/A N/A N/A 0.4Owen Sound N/A N/A N/A N/A 0.4Sudbury N/A N/A N/A 0.6 0.4Niagara-on-the-Lake 0.1 0.4 0.3 0.6 0.5Sault Ste. Marie N/A N/A N/A 0.8 0.5Burlington 0.4 0.4 0.4 0.5 0.5Wilmot N/A N/A N/A 0.3 0.6Fort Erie 1.1 1.0 1.0 0.8 0.6Niagara Falls 0.2 0.2 0.4 0.3 0.6St. Catharines 0.8 1.0 1.3 0.6 0.7Parry Sound N/A N/A N/A N/A 0.7Kitchener 0.9 0.7 0.8 0.6 0.8Wasaga Beach 0.7 0.7 1.0 1.2 0.8

81


Debt To Reserve Ratio (cont’d)


Municipality

2002 Debt to

Reserves Ratio

2003 Debt to

Reserves Ratio

2004 Debt to

Reserves Ratio

2005 Debt to

Reserves Ratio

2006 Debt to

Reserves Ratio

Hamilton N/A N/A N/A 0.9 0.9Kawartha Lakes N/A N/A N/A 0.8 0.9Belleville N/A N/A N/A 1.0 0.9Peterborough N/A N/A N/A 1.1 0.9Kingston N/A N/A N/A 0.7 0.9Welland 0.3 0.3 0.8 0.9 1.0Huntsville N/A N/A N/A 0.7 1.1Ottawa N/A N/A N/A 1.1 1.1London N/A N/A N/A 1.6 1.2Gravenhurst N/A N/A N/A 0.7 1.2Pelham 0.3 0.3 1.0 2.1 1.2Guelph N/A N/A N/A 1.2 1.3St. Thomas N/A N/A N/A 0.7 1.3Bracebridge N/A N/A N/A 0.5 1.4Georgina 0.8 0.7 0.6 0.5 1.4Central Elgin N/A N/A N/A 1.5 1.5Amherstburg N/A N/A N/A 1.1 1.5Leamington N/A 2.5 2.1 2.4 1.5North Bay N/A N/A N/A 1.7 1.6Brockville N/A N/A N/A N/A 1.7Oshawa 1.1 0.9 1.1 1.8 1.7Thunder Bay N/A N/A N/A 2.1 1.8Toronto N/A N/A N/A 1.2 1.9Waterloo N/A 5.3 2.4 2.2 1.9Newmarket N/A 0.7 2.4 1.1 2.0Orangeville 0.3 0.4 0.3 0.8 2.1Port Colborne 1.3 2.7 2.6 2.2 2.2Windsor N/A N/A N/A 2.1 2.3Chatham-Kent N/A N/A N/A 4.2 3.2Sarnia N/A 5.4 5.4 4.7 3.3Tillsonburg N/A N/A N/A N/A 3.4Cobourg N/A 3.4 N/A 4.5 3.6

Average 0.4 0.8 0.8 0.9 0.9Median 0.3 0.3 0.4 0.6 0.6

Region Peel N/A N/A N/A N/A 0.3Region Halton 0.5 0.4 0.4 0.3 0.3Region Durham N/A 0.2 0.4 0.4 0.4Region Waterloo 0.4 0.4 0.5 0.4 0.5Region Niagara 0.9 0.9 0.7 0.7 0.8Region York N/A 0.5 0.7 0.8 1.0District Muskoka N/A N/A N/A 2.2 2.1

Average 0.6 0.5 0.5 0.8 0.8Median 0.5 0.4 0.5 0.6 0.5

82


Debt and Reserves Per Capita


Municipality Debt Per

Capita Reserves Per Capita

2006 Debt to

Reserves Ratio

Cambridge -$ 652$ 0.0Cornwall -$ 954$ 0.0Markham -$ 972$ 0.0Mississauga -$ 1,329$ 0.0Whitchurch-Stouffville -$ 1,569$ 0.0Brampton 0$ 942$ 0.0Timmins 10$ 380$ 0.0Woolwich 32$ 676$ 0.0Thorold 151$ 1,576$ 0.1Bradford West Gwillimbury 136$ 996$ 0.1Barrie 121$ 808$ 0.2Vaughan 239$ 1,507$ 0.2Lincoln 115$ 645$ 0.2Wellesley 92$ 519$ 0.2King 106$ 515$ 0.2Whitby 191$ 899$ 0.2Milton 196$ 881$ 0.2Oakville 153$ 687$ 0.2East Gwillimbury 93$ 376$ 0.2Grimsby 240$ 954$ 0.3Woodstock 161$ 612$ 0.3Caledon 184$ 669$ 0.3Halton Hills 110$ 397$ 0.3Ajax 169$ 603$ 0.3Brantford 203$ 720$ 0.3Clarington 250$ 861$ 0.3Pickering 168$ 553$ 0.3Aurora 330$ 1,072$ 0.3Stratford 449$ 1,096$ 0.4Middlesex Centre 299$ 708$ 0.4Owen Sound 549$ 1,259$ 0.4Sudbury 305$ 681$ 0.4Niagara-on-the-Lake 335$ 734$ 0.5Sault Ste. Marie 319$ 609$ 0.5Burlington 268$ 502$ 0.5Wilmot 280$ 504$ 0.6Fort Erie 219$ 376$ 0.6Niagara Falls 396$ 622$ 0.6St. Catharines 436$ 625$ 0.7Parry Sound 1,396$ 1,884$ 0.7Kitchener 231$ 280$ 0.8Wasaga Beach 1,143$ 1,379$ 0.8Hamilton 728$ 840$ 0.9Kawartha Lakes 768$ 879$ 0.9Belleville 613$ 663$ 0.9

Municipality Debt Per

Capita Reserves Per Capita

2006 Debt to

Reserves Ratio

Peterborough 802$ 866$ 0.9Kingston 1,000$ 1,062$ 0.9Welland 567$ 596$ 1.0Huntsville 291$ 272$ 1.1Ottawa 1,041$ 956$ 1.1London 1,056$ 908$ 1.2Gravenhurst 1,051$ 900$ 1.2Pelham 389$ 319$ 1.2Guelph 1,007$ 794$ 1.3St. Thomas 738$ 582$ 1.3Bracebridge 501$ 358$ 1.4Georgina 476$ 338$ 1.4Central Elgin 594$ 409$ 1.5Amherstburg 684$ 466$ 1.5Leamington 1,514$ 1,001$ 1.5North Bay 622$ 392$ 1.6Brockville 1,247$ 752$ 1.7Oshawa 732$ 422$ 1.7Thunder Bay 2,016$ 1,134$ 1.8Toronto 1,255$ 678$ 1.9Waterloo 735$ 391$ 1.9Newmarket 676$ 345$ 2.0Orangeville 648$ 309$ 2.1Port Colborne 477$ 220$ 2.2Windsor 718$ 314$ 2.3Chatham-Kent 1,487$ 463$ 3.2Sarnia 1,013$ 307$ 3.3Tillsonburg 899$ 264$ 3.4Cobourg 1,307$ 366$ 3.6

Average 510$ 718$ 0.9Median 362$ 666$ 0.6

Region Peel 332$ 1,073$ 0.3Region Halton 379$ 1,082$ 0.3Region Durham 380$ 1,071$ 0.4Region Waterloo 262$ 582$ 0.5Region Niagara 478$ 582$ 0.8Region York 1,157$ 1,145$ 1.0District Muskoka 1,084$ 509$ 2.1

Average 582$ 863$ 0.8Median 380$ 1,071$ 0.5

83


Water Debt to Reserve Ratio


Municipality Water ReservesWater Debt

Outstanding

Water Debt to Water Reserves

RatioCornwall 191,402$ -$ 0.0East Gwillimbury 932,944$ -$ 0.0Markham 7,719,288$ -$ 0.0Whitchurch-Stouffville 400,809$ -$ 0.0Aurora 1,839,330$ -$ 0.0Pelham 566,821$ -$ 0.0Lincoln 1,075,971$ -$ 0.0Grimsby 1,872,535$ -$ 0.0Thorold 1,190,313$ -$ 0.0Brantford 11,567,301$ -$ 0.0Guelph 9,164,674$ -$ 0.0Cambridge 951,418$ -$ 0.0Wellesley 453,600$ -$ 0.0Region Waterloo 8,257,804$ -$ 0.0Region Peel 110,607,618$ -$ 0.0Toronto 144,888,234$ 528,538$ 0.0Region Niagara 54,347,859$ 789,038$ 0.0Barrie 15,777,204$ 627,846$ 0.0Sudbury 9,563,666$ 721,610$ 0.1Stratford 438,445$ 38,441$ 0.1King 2,923,669$ 280,000$ 0.1Vaughan 14,066,430$ 1,712,000$ 0.1Hamilton 7,665,292$ 1,886,269$ 0.2North Bay 1,307,655$ 324,536$ 0.2Kingston 14,706,893$ 5,229,108$ 0.4St. Catharines 6,344,610$ 2,466,705$ 0.4London 47,818,511$ 19,888,911$ 0.4Newmarket 631,172$ 394,829$ 0.6Amherstburg 4,203,520$ 2,694,954$ 0.6Bradford West Gwillimbury 1,736,295$ 1,271,795$ 0.7Niagara Falls 821,763$ 610,536$ 0.7Region Durham 29,932,953$ 23,087,000$ 0.8Middlesex Centre 643,949$ 588,256$ 0.9Niagara-on-the-Lake 8,900$ 10,169$ 1.1St. Thomas 2,127,533$ 2,455,065$ 1.2Peterborough 1,672,718$ 2,225,357$ 1.3Leamington 11,986,657$ 16,410,920$ 1.4Woolwich 454,188$ 630,689$ 1.4Ottawa 16,578,312$ 25,329,317$ 1.5Wilmot 1,164,208$ 2,000,000$ 1.7Region Halton 30,708,464$ 95,090,176$ 3.1Kawartha Lakes 3,096,923$ 15,202,233$ 4.9Wasaga Beach 1,000,751$ 5,397,060$ 5.4Sarnia 3,535,428$ 20,513,399$ 5.8Central Elgin 225,086$ 1,485,071$ 6.6Orangeville 142,721$ 1,033,288$ 7.2Georgina 785,885$ 6,400,000$ 8.1Parry Sound 677,085$ 5,670,000$ 8.4Owen Sound 212,219$ 1,822,769$ 8.6Region York 37,141,061$ 348,955,419$ 9.4Fort Erie 338,633$ 3,721,507$ 11.0Chatham-Kent 2,647,542$ 55,320,158$ 20.9Thunder Bay 1,523,515$ 39,993,394$ 26.3Belleville 562,191$ 14,775,000$ 26.3District Muskoka 224,819$ 24,640,436$ 109.6Kitchener -$ 8,660$ Port Colborne -$ 270,127$ Brockville -$ 676,396$ Welland -$ 2,719,458$ Waterloo -$ 2,951,332$ Windsor -$ 28,515,958$

Average 5.0

84


Sewer Debt to Reserve Ratio


Municipality Sewer Reserves

Sanitary Sewer Debt

Outstanding

Sewer Debt to Sewer Reserves

RatioAurora 1,916,855$ -$ 0.0Brantford 1,676,542$ -$ 0.0Cambridge 2,472,521$ -$ 0.0East Gwillimbury 896,795$ -$ 0.0Grimsby 2,607,176$ -$ 0.0Pelham 523,725$ -$ 0.0Region Niagara 38,348,943$ 759,312$ 0.0Region Peel 190,721,089$ -$ 0.0Region Waterloo 41,196,976$ -$ 0.0Thorold 4,805,878$ -$ 0.0Toronto 27,200,729$ 91,534$ 0.0Whitchurch-Stouffville 219,576$ -$ 0.0Wilmot 438,841$ -$ 0.0Woolwich 2,586,402$ -$ 0.0St. Thomas 1,984,572$ 112,456$ 0.1Sudbury 10,329,612$ 844,949$ 0.1Hamilton 43,504,753$ 5,280,464$ 0.1Guelph 15,118,846$ 3,401,467$ 0.2Sault Ste. Marie 1,110,142$ 257,935$ 0.2North Bay 220,792$ 56,055$ 0.3Lincoln 2,359,327$ 620,460$ 0.3Vaughan 5,583,206$ 1,497,000$ 0.3Stratford 4,952,965$ 1,328,027$ 0.3Newmarket 1,523,483$ 457,171$ 0.3Niagara Falls 1,165,097$ 536,831$ 0.5Peterborough 2,028,956$ 1,376,924$ 0.7King 452,665$ 367,840$ 0.8Owen Sound 1,187,775$ 1,132,806$ 1.0Kingston 15,199,327$ 16,329,015$ 1.1St. Catharines 3,482,600$ 3,767,511$ 1.1Belleville 11,760,910$ 13,140,000$ 1.1Thunder Bay 36,322,548$ 44,407,296$ 1.2Region Halton 31,372,630$ 39,616,573$ 1.3Region Durham 48,394,525$ 66,661,000$ 1.4Kawartha Lakes 2,621,651$ 3,655,939$ 1.4Welland 1,284,398$ 2,013,951$ 1.6Bradford West Gwillimbury 1,001,385$ 1,653,560$ 1.7London 31,028,030$ 61,637,694$ 2.0Niagara-on-the-Lake 1,120,943$ 2,236,637$ 2.0Fort Erie 1,095,837$ 2,840,792$ 2.6Middlesex Centre 851,037$ 2,740,096$ 3.2Georgina 2,402,632$ 9,930,716$ 4.1Parry Sound 359,035$ 2,000,000$ 5.6Leamington 2,213,896$ 12,450,821$ 5.6Orangeville 131,456$ 764,621$ 5.8Wasaga Beach 1,180,886$ 9,324,874$ 7.9District Muskoka 2,098,575$ 21,198,572$ 10.1Chatham-Kent 2,453,461$ 29,360,124$ 12.0Central Elgin 118,393$ 5,557,900$ 46.9Region York 6,939,673$ 337,706,146$ 48.7Cornwall 1,195,508$ 64,130,966$ 53.6Windsor (2,276,289)$ -$ Cobourg (228,915)$ 1,809,044$ Port Colborne -$ 248,348$ Kitchener -$ 520,060$ Barrie (3,033,714)$ 867,576$ Brockville -$ 1,345,185$ Amherstburg -$ 3,802,508$ Sarnia 3,227$ 19,223,868$ Ottawa -$ 24,459,282$ Richmond Hill N/A N/A N/AWainfleet N/A N/A N/AWest Lincoln N/A N/A N/A

Average 4.4

85


Debt Outstanding & Unfinanced Capital/ 100,000 of Unweighted Assessment This indicates the level of total outstanding long term debt as a percentage of a municipality’s ability to pay. This indicator is calculated by dividing long term commitments by unweighted assessment.


MunicipalityDebt Outstanding (Principal Only)

Unfinanced Capital

Unweighted Assessment

Debt Outstanding (Principal) Per

100,000 of Unweighted Assessment

Debt Outstanding (Principal) +

Unfinanced Capital Per 100,000 of Unweighted Assessment

Cambridge -$ -$ 9,810,354,470$ -$ -$ Cornwall -$ -$ 2,193,385,554$ -$ -$ Markham -$ -$ 35,810,297,795$ -$ -$ Mississauga -$ -$ 81,668,770,094$ -$ -$ Whitchurch-Stouffville -$ -$ 4,214,826,445$ -$ -$ Brampton 4,807$ -$ 42,565,404,139$ 0$ 0$ East Gwillimbury 1,953,646$ 427,986$ 2,744,614,755$ 71$ 87$ Halton Hills 6,064,098$ -$ 6,433,498,955$ 94$ 94$ Woolwich 630,689$ 1,445,642$ 2,175,226,876$ 29$ 95$ Oakville 25,409,252$ -$ 26,145,894,729$ 97$ 97$ Wellesley 903,864$ 231,533$ 931,480,403$ 97$ 122$ Lincoln 2,491,743$ 28,876$ 1,977,064,605$ 126$ 127$ Caledon 10,513,529$ -$ 8,239,637,414$ 128$ 128$ Barrie 15,589,814$ -$ 11,353,579,210$ 137$ 137$ Pickering 14,742,049$ -$ 9,797,163,309$ 150$ 150$ Milton 12,527,328$ -$ 7,423,898,036$ 169$ 169$ Vaughan 57,007,359$ 25,900,863$ 39,478,524,546$ 144$ 210$ Burlington 44,018,679$ -$ 20,635,734,327$ 213$ 213$ Whitby 21,229,739$ 2,915,672$ 11,261,036,899$ 189$ 214$ Woodstock 5,702,980$ -$ 2,369,549,640$ 241$ 241$ Ajax 15,211,505$ 6,611,101$ 8,902,288,824$ 171$ 245$ Aurora 15,723,531$ -$ 6,250,077,220$ 252$ 252$ Fort Erie 6,562,299$ -$ 2,546,665,150$ 258$ 258$ Huntsville 5,314,094$ 1,247,040$ 2,503,445,566$ 212$ 262$ Grimsby 5,740,214$ -$ 2,186,802,300$ 262$ 262$ Wilmot 4,778,897$ -$ 1,747,126,884$ 274$ 274$ Clarington 19,421,640$ -$ 6,988,860,344$ 278$ 278$ Brantford 18,311,936$ -$ 6,136,275,960$ 298$ 298$ Kitchener 47,229,630$ -$ 15,359,152,185$ 308$ 308$ King 2,065,521$ 10,643,552$ 3,526,409,988$ 59$ 360$ Thorold 2,749,697$ 2,293,455$ 1,348,064,365$ 204$ 374$ Middlesex Centre 4,656,849$ 2,869,551$ 1,986,542,340$ 234$ 379$ Bracebridge 7,847,752$ -$ 1,987,055,040$ 395$ 395$ Niagara-on-the-Lake 4,889,032$ 4,903,302$ 2,458,344,590$ 199$ 398$ Georgina 20,173,374$ -$ 4,097,932,750$ 492$ 492$ Pelham 6,290,612$ 2,184,795$ 1,522,313,615$ 413$ 557$ Timmins 422,719$ 10,985,527$ 1,997,906,045$ 21$ 571$ Sudbury 48,117,671$ -$ 8,166,082,664$ 589$ 589$ St. Catharines 57,611,594$ -$ 9,737,599,978$ 592$ 592$ Niagara Falls 32,557,649$ 8,140,548$ 6,838,048,745$ 476$ 595$ Newmarket 50,227,080$ -$ 8,395,524,405$ 598$ 598$ Gravenhurst 11,610,121$ 2,057,552$ 2,150,972,465$ 540$ 635$ Waterloo 71,610,212$ -$ 9,547,208,474$ 750$ 750$ Kawartha Lakes 57,244,423$ 1,324,804$ 7,611,115,682$ 752$ 770$ Port Colborne 8,871,438$ 937,426$ 1,263,574,324$ 702$ 776$

86


Debt Outstanding & Unfinanced Capital/ 100,000 of Unweighted Assessment (cont’d)


MunicipalityDebt Outstanding (Principal Only)

Unfinanced Capital

Unweighted Assessment

Debt Outstanding (Principal) Per

100,000 of Unweighted Assessment

Debt Outstanding (Principal) +

Unfinanced Capital Per 100,000 of Unweighted Assessment

Wasaga Beach 17,181,308$ -$ 2,192,616,495$ 784$ 784$ Amherstburg 14,880,813$ 1,310,945$ 1,830,740,535$ 813$ 884$ Belleville 29,924,711$ -$ 3,280,254,565$ 912$ 912$ Oshawa 103,680,335$ 1,744,029$ 11,441,136,295$ 906$ 921$ Hamilton 367,302,779$ -$ 38,688,748,593$ 949$ 949$ Ottawa 845,287,636$ -$ 86,870,830,250$ 973$ 973$ Stratford 13,686,775$ 9,900,463$ 2,413,662,245$ 567$ 977$ Welland 28,536,774$ -$ 2,917,214,740$ 978$ 978$ North Bay 33,563,845$ -$ 3,264,678,396$ 1,028$ 1,028$ Central Elgin 7,558,900$ 4,579,778$ 1,175,695,995$ 643$ 1,032$ Toronto 3,142,290,500$ 193,683,150$ 317,002,259,990$ 991$ 1,052$ Peterborough 60,040,661$ -$ 5,544,961,820$ 1,083$ 1,083$ Sault Ste. Marie 23,908,472$ 14,874,877$ 3,501,631,640$ 683$ 1,108$ Guelph 115,729,889$ -$ 10,255,853,471$ 1,128$ 1,128$ Windsor 155,461,753$ 30,252,083$ 15,686,608,864$ 991$ 1,184$ Bradford West Gwillimbury 3,259,347$ 25,705,109$ 2,417,136,020$ 135$ 1,198$ Kingston 117,164,393$ -$ 9,528,065,854$ 1,230$ 1,230$ Orangeville 17,442,186$ 10,484,284$ 2,219,881,635$ 786$ 1,258$ Owen Sound 11,936,037$ 6,090,922$ 1,409,647,875$ 847$ 1,279$ St. Thomas 26,634,769$ -$ 2,082,199,990$ 1,279$ 1,279$ Tillsonburg 13,326,364$ 2,160,220$ 1,072,201,867$ 1,243$ 1,444$ Sarnia 72,344,780$ 1,675,828$ 4,871,653,695$ 1,485$ 1,519$ Parry Sound 8,122,484$ 781,296$ 477,740,730$ 1,700$ 1,864$ Brockville 27,387,959$ -$ 1,463,527,420$ 1,871$ 1,871$ London 372,065,188$ 125,615,811$ 25,941,858,974$ 1,434$ 1,918$ Leamington 43,646,618$ 986,343$ 2,210,030,945$ 1,975$ 2,020$ Cobourg 23,794,550$ 8,583,748$ 1,484,386,615$ 1,603$ 2,181$ Chatham-Kent 160,813,543$ 33,870,086$ 7,879,901,388$ 2,041$ 2,471$ Thunder Bay 219,994,163$ -$ 6,331,861,920$ 3,474$ 3,474$

Average 618$ 721$ Median 445$ 580$

Region Halton 170,112,866 60,639,026,047$ 281$ 281$ Region Peel 384,984,000 132,473,811,647$ 291$ 291$ Region Waterloo 125,193,282 1,064,862$ 34,451,514,857$ 363$ 366$ Region Niagara 204,418,063 34,429,165,559$ 594$ 594$ District Muskoka 62,379,154 40,040,595$ 16,510,452,801$ 378$ 620$ Region York 1,032,465,725 127,903,064,931$ 807$ 807$ Region Durham 213,505,732 N/A N/A N/A

Average 452$ 493$ Median 371$ 480$

87


Financial Position A municipality’s financial position is defined as the total fund balances including equity in business government enterprises less the amount to be recovered in future years associated with long term liabilities. A comparison was made of each municipality’s overall financial position (assets less liabilities) over time. This is calculated as follows: ♦ Accumulated net revenue or deficit of

the operating fund—this is the current year’s operating surplus or deficit

♦ Plus the capital fund position—this is the surplus or deficit in the capital fund

♦ Plus the reserves and discretionary reserve funds—this does not include obligatory reserve funds such as DCs and park dedication which must be used for specific purposes

♦ Plus equity in business enterprises—this is the municipality’s share in hydro operations.

♦ Less long term liabilities—this is the debt outstanding

♦ Less post employment benefits—this includes accumulated sick leave, vacation pay and WSIB claims


MunicipalityMunicipal Position

Municipal Position Per

CapitaWindsor (253,491,579)$ (1,171)$ Amherstburg (22,559,321)$ (1,037)$ Chatham-Kent (109,506,370)$ (1,012)$ Toronto (2,056,757,800)$ (822)$ Orangeville (20,873,253)$ (775)$ Leamington (21,009,626)$ (729)$ Brockville (15,065,227)$ (686)$ Oshawa (92,874,475)$ (656)$ Thunder Bay (69,429,709)$ (636)$ Bradford West Gwillimbury (14,097,878)$ (586)$ Sarnia (38,032,170)$ (533)$ Kawartha Lakes (37,422,734)$ (502)$ Ottawa (335,304,240)$ (413)$ Tillsonburg (6,102,493)$ (412)$ Stratford (12,473,459)$ (409)$ Gravenhurst (4,263,455)$ (386)$ Central Elgin (4,131,629)$ (325)$ King (6,303,614)$ (323)$ London (109,250,626)$ (310)$ Georgina (10,990,293)$ (260)$ Timmins (10,389,405)$ (242)$ Port Colborne (3,852,057)$ (207)$ Pelham (1,414,237)$ (88)$ Kingston (7,235,372)$ (62)$ Middlesex Centre (779,842)$ (50)$ Owen Sound 1,093,616$ 50$ East Gwillimbury 2,114,468$ 100$ Belleville 6,683,145$ 137$ Huntsville 2,978,277$ 163$ Whitby 19,049,794$ 171$ Guelph 21,676,916$ 189$ Fort Erie 6,648,673$ 222$ Hamilton 145,612,426$ 289$ Waterloo 28,763,205$ 295$ Newmarket 23,312,657$ 314$ Cobourg 5,836,444$ 321$ St. Thomas 15,000,527$ 415$ Welland 21,584,592$ 429$ Niagara Falls 37,401,930$ 455$ Ajax 44,224,733$ 490$ Whitchurch-Stouffville 12,218,894$ 501$ Clarington 39,787,065$ 511$ Sault Ste. Marie 38,528,101$ 514$ North Bay 28,902,585$ 536$ Wasaga Beach 8,669,718$ 577$ St. Catharines 77,046,102$ 584$

88


Financial Position (Cont’d)


MunicipalityMunicipal Position

Municipal Position Per

CapitaBracebridge 9,199,942$ 588$ Caledon 38,609,612$ 677$ Sudbury 111,133,482$ 704$ Lincoln 15,423,225$ 710$ Peterborough 53,796,124$ 718$ Cambridge 91,982,884$ 764$ Pickering 70,617,044$ 804$ Burlington 132,977,680$ 809$ Niagara-on-the-Lake 11,952,254$ 819$ Halton Hills 50,890,211$ 920$ Kitchener 193,550,836$ 946$ Cornwall 44,354,359$ 965$ Milton 61,895,394$ 967$ Thorold 18,639,133$ 1,023$ Wellesley 10,144,465$ 1,036$ Oakville 178,659,984$ 1,079$ Aurora 51,532,796$ 1,082$ Brampton 469,801,759$ 1,083$ Barrie 139,117,714$ 1,083$ Wilmot 18,737,315$ 1,096$ Grimsby 26,571,605$ 1,110$ Mississauga 759,405,917$ 1,136$ Brantford 103,055,076$ 1,143$ Woodstock 40,856,343$ 1,152$ Markham 304,463,224$ 1,164$ Vaughan 318,285,552$ 1,332$ Woolwich 29,222,563$ 1,487$ Parry Sound 9,571,071$ 1,645$

Average 306$

District Muskoka (80,704,076)$ (1,402)$ York Region (624,149,887)$ (699)$ Waterloo Region (43,219,613)$ (90)$ Niagara Region (22,593,012)$ (53)$ Durham Region 212,853,964$ 379$ Peel Region 686,287,129$ 592$ Halton Region 373,206,400$ 831$

Average (63)$

89


Taxes Receivable as a % of Tax Levies The following chart reflects the total uncollected property taxes as a percentage of total tax levy. Every year, a percentage of property owners is unable to pay property taxes. If this percentage increases over time, it may indicate an overall decline in the municipality’s economic health. Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollected property taxes increases, the municipality should try to identify the causes and devise action strategies. A municipality should assess their internal collection procedures to reduce uncollected property taxes. Further investigation should also be conducted to classify the uncollected property taxes (residential, commercial and industrial). If uncollected property taxes are rising, further investigation is needed to try to identify the causes (why is it happening?), assess the significance and devise action strategies (what can be done?)


Municipality

2005 % Receivables

of Taxes Levied

2006 % Receivables

of Taxes Levied Location Average

Peterborough 3.6% 2.9%Cornwall 3.9% 3.3%Ottawa 3.7% 3.4%Brockville N/A 3.7%Kingston 4.4% 4.4%Belleville 5.5% 4.4%Kawartha Lakes 7.2% 6.6% EasternCobourg 9.1% 9.0% 4.7%

Oshawa 2.4% 2.1%Burlington 3.3% 3.5%Ajax 4.0% 3.9%Toronto 5.1% 4.4%Newmarket 4.3% 4.7%Halton Hills 5.3% 4.7%Milton 5.6% 5.0%Oakville 5.0% 5.1%Mississauga 4.7% 5.1%Whitchurch Stouffville 6.0% 5.5%Whitby 5.8% 5.8%Vaughan 6.7% 6.4%Georgina 7.3% 6.6%Markham 8.0% 7.1%Brampton 9.3% 7.3%Aurora 9.1% 7.5%Clarington 7.3% 7.6%Pickering 7.0% 7.6%East Gwillimbury 11.6% 8.6%Caledon 7.0% 8.7% GTAKing 10.3% 10.5% 6.1%

Fort Erie 6.5% 7.3%St. Catharines 4.5% 4.3%Pelham 5.4% 5.1%Thorold 3.9% 6.3%Grimsby 7.3% 6.6%Hamilton 8.0% 7.1%Port Colborne 10.3% 7.4%Niagara-on-the-Lake 7.1% 8.7%Niagara Falls 9.3% 9.0%Welland 23.1% 9.5% Niagara/HamiltonLincoln 11.5% 11.4% 7.5%

Municipality

2005 % Receivables

of Taxes Levied

2006 % Receivables

of Taxes Levied Location Average

North Bay 3.3% 2.8%Sudbury 4.8% 4.1%Sault Ste. Marie 5.0% 5.6%Thunder Bay 9.4% 7.8% NorthTimmins 10.1% 11.4% 6.3%

Gravenhurst 2.3% 2.5%Orangeville 4.7% 5.1%Barrie 5.1% 5.8%Bradford West Gwillimbury N/A 5.9%Parry Sound N/A 8.1%Huntsville 9.7% 9.8%Wasaga Beach 10.3% 11.6% Simcoe/Musk.Duff.Bracebridge 13.6% 12.5% 7.7%

London 2.1% 1.8%Guelph 2.0% 2.5%Waterloo 2.3% 3.2%Brantford 3.9% 3.3%St. Thomas 4.2% 3.3%Wellesley 5.7% 3.7%Tillsonburg N/A 3.8%Woolwich 3.5% 3.8%Stratford 4.3% 4.1%Woodstock N/A 4.3%Cambridge 4.5% 4.3%Wilmot 3.8% 4.5%Leamington 6.0% 5.3%Chatham-Kent 6.0% 5.3%Middlesex Centre N/A 5.5%Sarnia 4.5% 5.9%Kitchener 6.5% 6.2%Owen Sound N/A 6.5%Windsor 7.5% 7.4%Amherstburg 10.5% 8.1% SouthwestCentral Elgin 8.6% 8.8% 4.8%

Total Average 6.7% 6.0%

90


Revenue and Expenditure Analysis & MPMPs

Revenue & Expenditure Analysis & MPMP

91


Changes in per capita expenditures reflect changes in expenditures relative to population. Increasing per capita expenditures can indicate that the cost of providing services is outstripping the community’s ability to pay, especially if spending is increasing faster than the resident’s collective personal income.

If the increase in spending is greater than can be accounted for by inflation or the addition of new services, it may indicate declining productivity. This section also includes, where appropriate, calculations of the revenue recovery for various services. Staffing levels have also been included in select schedules. Note: the MPMPs are calculated using GROSS expenditures per capita. The Municipal Performance Measurement Program (MPMP) is an initiative designed to provide taxpayers with useful information on service delivery and municipalities with tools to improve those services over time. This section of the report includes the following information .

User Fee & Revenue Information Revenue & Expenditure Analysis & MPMPs

• Protection Services • Fire—Staffing Revenues, Expenditures, Net Expend. Per Capita, MPMP, population

range • Police—Staffing Revenues, Expenditures, Net Expend. Per Capita, MPMP,

population range • POA—Revenues, Expenditures, Net Expend. Per Capita, pop. Range • Transportation Services • Roads—# of kms, Net Expenditures and Net Expend. Per Capita, MPMP, by location • Winter—# of kms, Net Expenditures and Net Expend. Per Capita, MPMP, by location • Transit—Revenues, Expenditures, Revenues as % of Exp., Net Expend Per Capita,

MPMP • Parking—Revenues, Expenditures, Net Expend. Per Capita

• Environmental Services • Sanitary Sewer—MPMPs • Storm Sewer—Revenues, Expenditures, Net Expend. Per Capita, MPMP • Waterworks—MPMP • Waste Collection—Revenues, Expenditures, Net Expend. Per Capita, MPMP • Waste Disposal—Revenues, Expenditures, Net Expend. Per Capita, MPMP • Recycling—Revenues, Expenditures, Net Expend. Per Capita, MPMP

• Health Services • Public Health Services—Revenues, Expenditures, Net Expend. Per Capita • Ambulance—Revenues, Expenditures, Net Expend. Per Capita • Cemeteries—Revenues, Expenditures, Net Expend. Per Capita, Revenues as % of

Expenditures

Revenue & ExpenditureAnalysis & MPMPs

Revenue & ExpenditureAnalysis & MPMPs

92


User Fee & Revenue Information Revenue & Expenditure Analysis & MPMPs

• Social and Family Services • General Assistance—Revenues, Expenditures, Net Expend. Per Capita

• Assistance to Aged—Revenues, Expenditures, Net Expend. Per Capita

• Child Care—Revenues, Expenditures, Net Expend. Per Capita

• Social Housing • Revenues, Expenditures, Net Expend. Per Capita

• Recreation and Culture

• Parks—Revenues, Expenditures, Net Expend. Per Capita, MPMP

• Recreation Programs—Revenues, Expenditures, Net Expend. Per Capita, Revenues as a % of Expenditures, MPMP

• Recreation Facilities, Golf Courses, Marina, Ski Hills—Revenues, Expenditures, Net Expend. Per Capita, Revenues as a % of Expenditures, MPMP

• Recreation Facilities Other—Revenues, Expenditures, Net Expend. Per Capita, Revenues as a % of Expenditures

• Recreation Programs, Recreation Facilities Combined—Net Expenditures Per Capita and MPMP

• Libraries—Revenues, Expenditures, Net Expend. Per Capita, Revenues as a % of Expenditures, MPMP

• Cultural Services—Revenues, Expenditures, Net Expend. Per Capita

• Planning and Development Services • Planning—Revenues, Expenditures, Net Expend. Per Capita

• Commercial and Industrial—Revenues, Expenditures, Revenues as % of Expenditures, Net Expenditures Per Capita

93


Fire Net Expenditures Per Capita is calculated using the 2006 FIR, the 2006 population as provided by Stats. Canada. Also included is the MPMP fire operating cost per $1,000 of assessment as reported by the municipality.

Revenue & Expenditure Analysis & MPMPs

Municipality# of Full

Time Staff# of Part

Time Staff

Net Expenditures

Fire

MPMP Fire Operating Costs per

$1,000 Assessment

Net Expenditures

Fire Per Capita

Population Range

Grimsby 4 0 906,539$ 0.42$ 38$ 20,000 - 49,999Gravenhurst 0 53 419,613$ 0.20$ 38$ under 20,000Bracebridge 0 5 678,664$ 0.27$ 43$ under 20,000Huntsville 4 0.5 808,620$ 0.29$ 44$ under 20,000Wilmot 2 2 808,101$ 0.37$ 47$ under 20,000East Gwillimbury 2 1 1,020,346$ 0.38$ 48$ 20,000 - 49,999Middlesex Centre 1 1 778,013$ 0.34$ 50$ under 20,000Tillsonburg 2 1 759,294$ 0.69$ 51$ under 20,000Woolwich 1 141 1,035,481$ 0.40$ 53$ under 20,000Leamington 4 28 1,592,058$ 0.63$ 55$ 20,000 - 49,999Amherstburg 5 58 1,204,463$ 0.60$ 55$ 20,000 - 49,999Orangeville 15 0 1,647,202$ 0.75$ 61$ 20,000 - 49,999Wellesley 0 62 662,949$ 0.42$ 68$ under 20,000Pelham 2 0 1,101,756$ 0.51$ 68$ under 20,000Halton Hills 24 12.9 3,868,725$ 0.56$ 70$ 50,000 - 99,999Kawartha Lakes 31 79 5,270,288$ 0.69$ 71$ 50,000 - 99,999Lincoln 3 98 1,546,867$ 0.59$ 71$ 20,000 - 49,999Fort Erie 7 0 2,228,758$ 0.75$ 74$ 20,000 - 49,999Niagara-on-the-Lake 3 1 1,102,740$ 0.31$ 76$ under 20,000Central Elgin 1 0 965,090$ 0.68$ 76$ under 20,000Bradford West Gwillimbury 11 2 1,847,022$ 0.70$ 77$ 20,000 - 49,999Milton 32 80 4,918,612$ 0.68$ 77$ 50,000 - 99,999Caledon 16 1 4,889,691$ 0.55$ 86$ 50,000 - 99,999King 3 109 1,699,741$ 0.43$ 87$ under 20,000Whitchurch-Stouffville 18 49 2,245,511$ 0.59$ 92$ 20,000 - 49,999Brampton 375 0 40,286,312$ 0.93$ 93$ 100,000 +Chatham-Kent 73 3 10,274,590$ 1.24$ 95$ 100,000 +Clarington 59 125 7,525,516$ 1.00$ 97$ 50,000 - 99,999Markham 236 0 25,530,105$ 0.71$ 98$ 100,000 +Mississauga 686 0 71,665,695$ 0.91$ 107$ 100,000 +Georgina 38 0 4,624,440$ 1.05$ 109$ 20,000 - 49,999Aurora N/A N/A 5,302,051$ 0.78$ 111$ 20,000 - 49,999Whitby 120 2 12,393,979$ 1.08$ 111$ 100,000 +Sudbury 128 0 17,670,357$ 1.82$ 112$ 100,000 +Waterloo 117 0 11,103,277$ 0.95$ 114$ 50,000 - 99,999Timmins 37 2 4,901,438$ N/A 114$ 20,000 - 49,999Cobourg 17 15 2,080,728$ 1.21$ 114$ under 20,000Oakville 175 0 19,457,455$ 0.68$ 117$ 100,000 +Burlington 179 4.2 19,472,809$ 0.91$ 118$ 100,000 +Parry Sound N/A N/A 691,823$ 0.86$ 119$ under 20,000Hamilton 512 40.3 60,528,199$ 1.39$ 120$ 100,000 +Vaughan 254 0 28,742,855$ 0.70$ 120$ 100,000 +Kitchener 212 3 25,060,558$ 1.43$ 122$ 100,000 +Thorold 16 0 2,238,958$ 1.46$ 123$ under 20,000Port Colborne 15 1 2,304,316$ 1.42$ 124$ under 20,000Barrie 121 4 16,194,468$ 1.30$ 126$ 100,000 +Ajax 100 1 11,556,658$ 1.30$ 128$ 50,000 - 99,999

Source—2006 FIR

94


Fire (cont’d)

Fire costs will vary significantly based on a number of factors including but not limited to:

• Size of municipality and mix of urban and rural coverage

• Volume of activity

• Composition of fire services—use of paid or volunteer firefighters

• Service levels on response time can affect the number of firefighters on staff and the number of fire halls and equipment

• Specialized services

• Accounting and reporting practices


Municipality# of Full

Time Staff# of Part

Time Staff

Net Expenditures

Fire

MPMP Fire Operating Costs per

$1,000 Assessment

Net Expenditures

Fire Per Capita

Population Range

Ottawa 949 3 104,444,526$ 1.16$ 129$ 100,000 +Wasaga Beach 14 0 1,991,807$ 0.67$ 133$ under 20,000Guelph 147 1 15,599,834$ 1.56$ 136$ 100,000 +London 405 0 47,872,192$ 1.61$ 136$ 100,000 +St. Catharines 164 0 18,288,880$ 1.66$ 139$ 100,000 +Pickering 98 0 12,188,699$ 1.19$ 139$ 50,000 - 99,999Sault Ste. Marie 102 1 10,407,815$ 2.54$ 139$ 50,000 - 99,999Welland 56 0 7,039,032$ 2.20$ 140$ 50,000 - 99,999Newmarket 117 1 10,575,333$ 1.17$ 142$ 50,000 - 99,999Toronto 3087 0 361,165,156$ 1.01$ 144$ 100,000 +Cambridge 144 0 17,480,770$ 1.63$ 145$ 100,000 +Brantford 132 0 13,107,683$ 2.03$ 145$ 50,000 - 99,999Cornwall 65 0 6,704,431$ 2.69$ 146$ 20,000 - 49,999Peterborough 98 0 11,305,490$ 1.90$ 151$ 50,000 - 99,999Owen Sound 32 0 3,331,032$ 2.06$ 153$ 20,000 - 49,999Windsor 311 0 34,133,684$ 2.00$ 158$ 100,000 +Woodstock 52 0 5,630,499$ 2.26$ 159$ 20,000 - 49,999Belleville 65 40 7,949,055$ 2.19$ 163$ 20,000 - 49,999Stratford 52 0 4,975,296$ 2.02$ 163$ 20,000 - 49,999Kingston 152 1 19,413,914$ 1.86$ 166$ 100,000 +St. Thomas 59 0 6,031,833$ 2.83$ 167$ 20,000 - 49,999Oshawa 194 0 23,712,117$ 1.98$ 167$ 100,000 +Niagara Falls 114 0 14,628,492$ 1.93$ 178$ 50,000 - 99,999Thunder Bay 192 0 19,431,879$ 3.05$ 178$ 100,000 +Brockville 39 6 3,927,165$ 2.38$ 179$ 20,000 - 49,999Sarnia 120 1 12,955,475$ 2.36$ 181$ 50,000 - 99,999North Bay 89 1 10,726,123$ 2.82$ 199$ 50,000 - 99,999

Average 1.21$ 111$

95


Police The following table is calculated using the 2006 FIR, the 2006 population as provided by Stats. Canada and the 2007 unweighted assessment as provided in the municipality’s by-law. Also included is the MPMP 2006 operating costs for police services per person as reported by the municipality. The table has been sorted in ascending order on a per person basis (MPMP).


Source—2006 FIR

Municipality# Full Time Positions

Net Expenditures

Police

Net Expenditures

Police Per $100,000 CVA

MPMP Operating Costs

For Police Services Per

PersonPopulation

RangeMiddlesex Centre N/A 1,330,929$ 67$ 86$ under 20,000Central Elgin Contract 1,658,244$ 141$ 110$ under 20,000Kawartha Lakes 62 8,984,122$ 118$ 124$ 50,000 - 99,999Muskoka District N/A 7,501,109$ 45$ 131$ 50,000 - 99,999Tillsonburg N/A 2,414,153$ 225$ 144$ under 20,000Wasaga Beach Contract 2,409,395$ 110$ 153$ under 20,000Leamington 59 4,905,972$ 222$ 172$ 20,000 - 49,999Orangeville 53 4,865,483$ 219$ 178$ 20,000 - 49,999York Region 1,720 173,336,625$ 136$ 181$ 100,000 +Waterloo Region 932 91,290,493$ 265$ 182$ 100,000 +Halton Region 754 84,290,613$ 139$ 183$ 100,000 +Amherstburg 34 4,497,787$ 246$ 198$ 20,000 - 49,999Chatham-Kent 244 20,692,881$ 263$ 199$ 100,000 +Bradford West Gwillimbury N/A 4,843,046$ 200$ 199$ 20,000 - 49,999Peel Region N/A 231,505,362$ 175$ 200$ 100,000 +Kingston 244 25,234,893$ 265$ 203$ 100,000 +Durham Region 1,255 119,448,729$ N/A 203$ 100,000 +Guelph N/A 26,215,503$ 256$ 209$ 100,000 +Ottawa 1,754 190,046,661$ 219$ 212$ 100,000 +London 783 75,713,670$ 292$ 213$ 100,000 +Barrie 275 29,817,139$ 263$ 214$ 100,000 +St. Thomas 85 7,648,574$ 367$ 220$ 20,000 - 49,999Woodstock N/A 7,263,771$ 307$ 222$ 20,000 - 49,999Peterborough 165 16,652,769$ 300$ 223$ 50,000 - 99,999Hamilton 1,028 116,374,963$ 301$ 230$ 100,000 +Sarnia 159 16,466,494$ 338$ 234$ 50,000 - 99,999Sudbury 341 37,457,992$ 459$ 235$ 100,000 +Brantford 206 23,165,997$ 378$ 239$ 50,000 - 99,999Niagara Region 942 107,523,413$ 312$ 243$ 100,000 +Thunder Bay 312 29,132,752$ 460$ 249$ 100,000 +Stratford 71 7,543,249$ 313$ 250$ 20,000 - 49,999North Bay 123 13,520,278$ 414$ 250$ 50,000 - 99,999Belleville 114 11,726,674$ 357$ 264$ 20,000 - 49,999Sault Ste. Marie 185 19,766,466$ 564$ 266$ 50,000 - 99,999Parry Sound N/A 1,554,070$ 325$ 267$ under 20,000Toronto 7,396 814,073,374$ 257$ 291$ 100,000 +Owen Sound 55 6,011,712$ 426$ 301$ 20,000 - 49,999Cobourg 48 5,804,324$ 391$ 319$ under 20,000Windsor 630 68,188,403$ 435$ 330$ 100,000 +Cornwall 129 13,651,682$ 622$ 339$ 20,000 - 49,999Brockville 65 6,368,384$ 435$ 374$ 20,000 - 49,999Timmins 118 11,180,156$ 560$ N/A 20,000 - 49,000

Average 284$ 220$

96


Police (cont’d)


Police costs will vary significantly based on a number of factors including but not limited to: • Geographic mix (urban/rural mix) • One-time special events • Proximity and quantity of higher risk facilities (e.g. correctional , mental health facilities) • Service levels • Incident of more complex crimes • Specialized services (e.g. Emergency Task Force, Emergency Measures, Marine Unit, etc.) • Accounting and reporting practices

97


POA

The following table is calculated using the 2006 FIR, the 2006 population as provided by Stats Canada.


MunicipalityPOA

ExpendituresPOA

RevenuesNet

Expenditures

POA Net Revenues per

CapitaMuskoka District 519,834$ 1,507,141$ (987,307)$ (17)$ Parry Sound 1,082,778$ 1,159,866$ (77,088)$ (13)$ Caledon 1,215,576$ 1,868,899$ (653,323)$ (11)$ Thunder Bay 1,441,265$ 2,641,215$ (1,199,950)$ (11)$ Kawartha Lakes 579,482$ 1,316,231$ (736,749)$ (10)$ Sault Ste. Marie 525,505$ 1,258,541$ (733,036)$ (10)$ Barrie 5,721,288$ 6,740,004$ (1,018,716)$ (8)$ Sudbury 1,037,807$ 2,266,451$ (1,228,644)$ (8)$ Chatham-Kent 1,360,094$ 2,131,975$ (771,881)$ (7)$ Timmins 361,711$ 651,082$ (289,371)$ (7)$ Peterborough 1,255,247$ 1,756,525$ (501,278)$ (7)$ Waterloo Region 5,059,348$ 8,095,404$ (3,036,056)$ (6)$ Hamilton 2,908,482$ 5,771,685$ (2,863,203)$ (6)$ North Bay 1,138,017$ 1,422,305$ (284,288)$ (5)$ Brantford 1,153,003$ 1,588,762$ (435,759)$ (5)$ Mississauga 3,533,361$ 6,705,131$ (3,171,770)$ (5)$ Guelph 2,870,350$ 3,415,138$ (544,788)$ (5)$ Windsor 5,348,711$ 6,370,211$ (1,021,500)$ (5)$ Brampton 4,671,899$ 6,684,384$ (2,012,485)$ (5)$ Kingston 861,443$ 1,321,080$ (459,637)$ (4)$ Ottawa 6,586,834$ 9,731,144$ (3,144,310)$ (4)$ Cambridge 435,784$ 808,388$ (372,604)$ (3)$ London 3,957,727$ 4,895,878$ (938,151)$ (3)$ Halton Hills 468,872$ 610,762$ (141,890)$ (3)$ Niagara Region 4,653,834$ 5,492,690$ (838,856)$ (2)$ Port Colborne -$ 27,371$ (27,371)$ (1)$ Oakville 186,490$ 428,845$ (242,355)$ (1)$ Durham Region 5,346,601$ 5,834,168$ (487,567)$ (1)$ Burlington 2,995,432$ 3,021,966$ (26,534)$ (0)$ Wilmot 340$ 680$ (340)$ (0)$ Toronto 33,831,500$ 32,356,119$ 1,475,381$ 1$ York Region 10,347,061$ 8,031,360$ 2,315,701$ 3$

Average (5)$

Source—2006 FIR

98


Roadways (data sorted by MPMP operating cost)


Source—2006 FIR

Municipality

Total Paved

Lane km

Total Unpaved Lane km

Net Expenditures

Roadways

Net Expenditures

Roadways Per Capita

MPMP % of Paved Lane km

where the condition is

rated as good/very good

MPMP Operating Costs for

Paved roads per lane km

Port Colborne 431 101 3,348,420$ 180$ 17.4% 327$ Richmond Hill 1,237 6 N/A N/A 97.3% 388$ Georgina 3,988,794$ 94$ 60.1% 406$ Leamington 594 35 2,771,391$ 96$ 75.3% 410$ Whitby 6,951,201$ 63$ 72.4% 467$ Bradford West Gwillimbury 400 100 3,297,007$ 137$ 82.5% 507$ Newmarket 474 2 4,249,787$ 57$ 74.3% 508$ Ajax 607 12 3,830,430$ 42$ 78.1% 550$ Wasaga Beach 360 45 3,242,015$ 213$ 31.4% 572$ Fort Erie 3,492,270$ 117$ 86.4% 573$ Huntsville 3,853,467$ 211$ 42.0% 579$ Bracebridge 367 257 2,828,007$ 181$ 45.8% 595$ Markham 1,792 6 11,187,388$ 43$ 60.0% 601$ Chatham-Kent 26,996,857$ 250$ 65.4% 604$ East Gwillimbury 1,982,594$ 94$ 44.8% 650$ Vaughan 1,720 52 12,637,458$ 53$ 100.0% 669$ Gravenhurst 370 140 1,485,492$ 134$ 76.4% 670$ Thorold 200 66 2,307,956$ 127$ N/A 682$ Pickering 686 232 4,067,333$ 46$ 83.8% 700$ Clarington 1,489 230 9,628,705$ 124$ 71.3% 742$ Thunder Bay 1,932 200 13,780,701$ 126$ 13.5% 781$ Tillsonburg 1,388,852$ 94$ 67.9% 794$ Woolwich 1,446,845$ 74$ 48.3% 828$ Aurora 2,763,883$ 58$ 70.8% 917$ Lincoln 4,423,434$ 204$ 61.1% 919$ Burlington 1,567 - 18,650,354$ 113$ 36.1% 932$ Peterborough 8,647,326$ 115$ 70.0% 969$ Guelph 1,175 23 13,705,118$ 119$ 51.0% 978$ Sarnia 4,187,804$ 59$ 57.7% 1,012$ Halton Hills 815 68 6,052,475$ 109$ 82.6% 1,031$ Caledon 1,272 272 (7,933,227)$ (139)$ 61.7% 1,043$ Kingston 1,723 58 11,277,718$ 96$ 71.7% 1,082$ Wellesley 1,377,235$ 141$ 100.0% 1,101$ Kawartha Lakes 3,082 2,126 10,580,472$ 142$ 58.0% 1,116$ Middlesex Centre 550 600 3,438,907$ 221$ 54.5% 1,144$ Windsor 2,225 19 17,464,489$ 81$ 43.0% 1,147$ Milton 800 17 7,950,332$ 124$ 66.3% 1,158$ Oshawa 1,052 9 12,265,518$ 87$ 74.9% 1,193$ Cornwall 560 1 5,392,594$ 117$ 53.7% 1,231$ Ottawa 9,960 1,355 106,725,974$ 131$ 79.0% 1,285$ Oakville 1,700 18,495,525$ 112$ 65.2% 1,523$ Belleville 555 4 6,961,972$ 143$ N/A 1,599$ Brampton 22,199,074$ 51$ 59.2% 1,615$ Mississauga 5,036 34,022,367$ 51$ 78.5% 1,687$ London 48,286,192$ 137$ 58.0% 1,707$ Kitchener 1,396 4 8,721,384$ 43$ 61.0% 1,972$ Barrie 1,235 5 13,687,773$ 107$ 64.9% 1,990$ Pelham 2,509,719$ 155$ 87.6% 2,176$ Cambridge 10,842,095$ 90$ 43.3% 2,230$ Sudbury 2,974 598 32,736,078$ 207$ 52.7% 2,292$ Sault Ste. Marie 1,200 22 4,785,652$ 64$ 68.5% 2,315$

99


Roadways (cont’d)

The operating costs for paved roads can be influenced by: • Frequency of freezes and thaws

• Frequency and severity of rainfall • Age and condition of network • Accounting and reporting procedures • Volume and type of traffic using the roads • Municipality’s pavement standards



Municipality

Total Paved

Lane km

Total Unpaved Lane km

Net Expenditures

Roadways

Net Expenditures

Roadways Per Capita

MPMP % of Paved Lane km

where the condition is

rated as good/very good



Woodstock 481 12 3,051,597$ 86$ 65.7% 2,354$ Brockville 307,413$ 14$ 67.8% 2,455$ Brantford 1,026 - 12,728,302$ 141$ 63.1% 2,653$ Welland 564 23 8,719,280$ 173$ 84.9% 2,672$ Wilmot 1,798,078$ 105$ 75.0% 3,014$ Hamilton 6,002 197 65,806,251$ 130$ 56.0% 3,223$ Central Elgin 265 143 3,720,514$ 292$ 35.5% 3,403$ Niagara-on-the-Lake 2,220,632$ 152$ 85.1% 3,420$ Whitchurch-Stouffville 2,462,935$ 101$ 70.2% 3,469$ Niagara Falls 1,088 120 8,917,612$ 109$ 74.7% 3,534$ Owen Sound 2,976,251$ 137$ N/A 3,589$ Waterloo 3,163,336$ 32$ 72.7% 3,632$ Grimsby 315 1,591,814$ 67$ 43.8% 4,503$ St. Thomas 1,924,670$ 53$ 71.8% 4,617$ Parry Sound 104 2 213,084$ 37$ 92.3% 4,617$ Cobourg 308 3,781,833$ 208$ 86.0% 4,677$ Toronto 13,317 171,902,108$ 69$ 89.7% 4,968$ North Bay 975 31 8,071,563$ 150$ N/A 5,480$ Stratford 361 2,945,215$ 97$ 68.7% 5,985$ Amherstburg 375 81 4,484,759$ 206$ 99.5% 6,801$ Orangeville 238 2,988,872$ 111$ 63.9% 9,088$ St. Catharines 18,599,964$ 141$ 74.3% 9,625$

Average 113$ 66.2% 2,065$

Niagara Region 30,648,010$ 72$ 68.0% 697$ Halton Region 23,535,223$ 52$ 74.0% 777$ Peel Region 26,287,141$ 23$ 85.2% 983$ Waterloo Region 39,656,026$ 83$ 52.3% 1,040$ York Region 57,185,058$ 64$ N/A 1,107$ Durham Region 23,286,850$ 41$ 38.7% 1,657$ Muskoka District 1,492 13,592,674$ 236$ 35.7% 2,957$

Average 82$ 59.0% 1,317$

100


Roadways—grouped by location


Municipality



Average Per Location

Peterborough 969$ Kingston 1,082$ Kawartha Lakes 1,116$ Cornwall 1,231$ Ottawa 1,285$ Belleville 1,599$ Brockville 2,455$ EasternCobourg 4,677$ 1,802$

Richmond Hill 388$ Georgina 406$ Whitby 467$ Newmarket 508$ Ajax 550$ Markham 601$ Vaughan 669$ Pickering 700$ Clarington 742$ Aurora 917$ Burlington 932$ Halton Hills 1,031$ Caledon 1,043$ Milton 1,158$ Oshawa 1,193$ Oakville 1,523$ Brampton 1,615$ Mississauga 1,687$ Whitchurch-Stouffville 3,469$ Toronto 4,968$ East Gwillimbury N/A GTAKing N/A 1,228$

Port Colborne 327$ Fort Erie 573$ Thorold 682$ Lincoln 919$ Pelham 2,176$ Welland 2,672$ Hamilton 3,223$ Niagara-on-the-Lake 3,420$ Niagara Falls 3,534$ Grimsby 4,503$ Niagara/HamiltonSt. Catharines 9,625$ 2,878$

Municipality




Thunder Bay 781$ Sudbury 2,292$ Sault Ste. Marie 2,315$ North Bay 5,480$ NorthTimmins N/A 2,717$

Bradford West Gwillimbury 507$ Wasaga Beach 572$ Huntsville 579$ Bracebridge 595$ Gravenhurst 670$ Barrie 1,990$ Parry Sound 4,617$ Simcoe/Musk.Duff.Orangeville 9,088$ 2,327$

Leamington 410$ Chatham-Kent 604$ Tillsonburg 794$ Woolwich 828$ Guelph 978$ Sarnia 1,012$ Wellesley 1,101$ Middlesex Centre 1,144$ Windsor 1,147$ London 1,707$ Kitchener 1,972$ Cambridge 2,230$ Woodstock 2,354$ Brantford 2,653$ Wilmot 3,014$ Central Elgin 3,403$ Owen Sound 3,589$ Waterloo 3,632$ St. Thomas 4,617$ Stratford 5,985$ Amherstburg 6,801$ Norfolk N/A SouthwestNorth Dumfries N/A 2,380$

• King includes both paved and unpaved

101


Winter Control (data sorted by MPMP operating cost)


Municipality

Total Lane km Maintained in

WinterNet

Expenditures

Winter Control Per

Capita

MPMP Winter Maintenance Per Lane KM

Amherstburg 456 30,230$ 1$ 66$ Pelham N/A 155,363$ 10$ 175$ Leamington 594 138,268$ 5$ 233$ Niagara-on-the-Lake N/A 107,747$ 7$ 247$ Wellesley N/A 154,279$ 16$ 344$ Lincoln N/A 145,953$ 7$ 358$ Chatham-Kent N/A 2,076,505$ 19$ 363$ Thorold 266 190,503$ 10$ 434$ Sarnia N/A 807,338$ 11$ 456$ Port Colborne 532 319,258$ 17$ 500$ Middlesex Centre 1,150 597,448$ 38$ 520$ St. Catharines N/A 696,408$ 5$ 542$ Fort Erie N/A 420,333$ 14$ 548$ Woolwich 677 387,319$ 20$ 572$ Wilmot N/A 276,567$ 16$ 574$ Pickering 918 572,847$ 7$ 579$ Central Elgin 410 191,618$ 15$ 614$ Cambridge N/A 1,699,192$ 14$ 630$ Cobourg N/A 198,907$ 11$ 646$ Ajax 619 472,252$ 5$ 693$ Belleville 559 772,328$ 16$ 709$ Clarington 1,631 1,280,621$ 16$ 745$ Tillsonburg 216 164,629$ 11$ 755$ St. Thomas N/A 329,492$ 9$ 777$ Grimsby 315 245,295$ 10$ 779$ Welland 586 464,081$ 9$ 780$ Burlington 1,588 1,235,907$ 8$ 781$ Woodstock 493 311,013$ 9$ 807$ Gravenhurst 510 495,510$ 45$ 832$ Halton Hills 880 721,886$ 13$ 852$ Whitchurch-Stouffville N/A 372,678$ 15$ 855$ East Gwillimbury N/A 383,421$ 18$ 872$ Kawartha Lakes 5,325 5,114,327$ 69$ 962$ Bradford West Gwillimbury 500 516,493$ 21$ 1,033$ Oakville 1,763 2,303,748$ 14$ 1,048$ Whitby N/A 1,065,912$ 10$ 1,052$ Bracebridge 458 489,312$ 31$ 1,069$ Peterborough N/A 1,706,972$ 23$ 1,087$ Wasaga Beach 405 403,739$ 27$ 1,133$ Waterloo 813 1,335,805$ 14$ 1,177$ Newmarket 488 574,045$ 8$ 1,185$ Milton 982 1,243,655$ 19$ 1,187$

Source—2006 FIR

102


Winter Control (cont’d)


The operating costs for winter maintenance can be influenced by: • The frequency and severity of winter storm events

• The extent of the road network located in urban areas

• Municipalities service threshold for responding to winter storm events

• The municipalities service standard for road condition after a storm


Municipality

Total Lane km Maintained in

WinterNet

Expenditures

Winter Control Per

Capita


Windsor 2,338 2,779,500$ 13$ 1,213$ Brantford 1,026 1,259,079$ 14$ 1,227$ Thunder Bay 2,132 3,238,682$ 30$ 1,266$ Richmond Hill 1,243 N/A N/A 1,376$ Huntsville N/A N/A N/A 1,380$ Caledon 1,542 2,134,563$ 37$ 1,384$ Kitchener 1,400 3,664,049$ 18$ 1,413$ Oshawa 1,083 1,705,087$ 12$ 1,423$ Brockville N/A 503,493$ 23$ 1,556$ Georgina N/A 930,581$ 22$ 1,566$ Aurora N/A 1,096,334$ 23$ 1,571$ Cornwall 560 1,403,644$ 31$ 1,743$ Mississauga 4,994 8,701,171$ 13$ 1,768$ Kingston 1,781 3,386,579$ 29$ 1,902$ Guelph 1,198 2,278,312$ 20$ 1,902$ Brampton N/A 4,659,572$ 11$ 1,904$ London N/A 10,268,189$ 29$ 2,010$ Hamilton N/A 15,741,252$ 31$ 2,057$ Stratford 361 759,534$ 25$ 2,106$ North Bay 1,006 2,162,430$ 40$ 2,150$ Orangeville 238 527,449$ 20$ 2,207$ Niagara Falls 1,156 2,631,361$ 32$ 2,276$ Markham 1,798 4,288,696$ 16$ 2,385$ Owen Sound N/A 1,013,215$ 47$ 2,799$ Sudbury 3,572 14,766,917$ 94$ 3,609$ Vaughan 1,772 8,206,245$ 34$ 3,859$ Toronto 13,317 54,537,921$ 22$ 3,880$ Barrie 1,240 6,146,210$ 48$ 3,964$ Ottawa 11,315 59,843,802$ 74$ 4,189$ Sault Ste. Marie 1,222 5,766,398$ 77$ 4,212$ Parry Sound 106 448,188$ 77$ 4,228$ King * N/A 369,312$ 19$ N/ATimmins N/A 2,555,585$ 59$ N/A

Average 23$ 1,371$

Muskoka District N/A 2,608,582$ 45$ 1,748$ Halton Region N/A 1,540,491$ 3$ 1,772$ Waterloo Region N/A 3,730,204$ 8$ 2,219$ Durham Region N/A 6,498,500$ 12$ 3,067$ York Region N/A 10,278,485$ 12$ 3,093$ Niagara Region N/A 5,228,315$ 12$ 3,167$ Peel Region N/A 8,940,535$ 8$ 4,176$

Average 14$ 2,749$

103


Winter Control - grouped by location


Municipality



Cobourg 646$ Belleville 709$ Kawartha Lakes 962$ Peterborough 1,087$ Brockville 1,556$ Cornwall 1,743$ Kingston 1,902$ EasternOttawa 4,189$ 1,599$

Pickering 579$ Ajax 693$ Clarington 745$ Burlington 781$ Halton Hills 852$ Whitchurch-Stouffville 855$ East Gwillimbury 872$ Oakville 1,048$ Whitby 1,052$ Newmarket 1,185$ Milton 1,187$ Richmond Hill 1,376$ Caledon 1,384$ Oshawa 1,423$ Georgina 1,566$ Aurora 1,571$ Mississauga 1,768$ Brampton 1,904$ Markham 2,385$ Vaughan 3,859$ Toronto 3,880$ GTAKing N/A 1,475$

Pelham 175$ Niagara-on-the-Lake 247$ Lincoln 358$ Thorold 434$ Port Colborne 500$ St. Catharines 542$ Fort Erie 548$ Grimsby 779$ Welland 780$ Hamilton 2,057$ Niagara Falls 2,276$ Wainfleet N/A Niagara/HamiltonWest Lincoln N/A 791$

Municipality



Thunder Bay 1,266$ North Bay 2,150$ Sudbury 3,609$ Sault Ste. Marie 4,212$ NorthTimmins N/A 2,809$

Gravenhurst 832$ Bradford West Gwillimbury 1,033$ Bracebridge 1,069$ Wasaga Beach 1,133$ Huntsville 1,380$ Orangeville 2,207$ Barrie 3,964$ Simcoe/Musk./DuffParry Sound 4,228$ 1,981$

Amherstburg 66$ Leamington 233$ Wellesley 344$ Chatham-Kent 363$ Sarnia 456$ Middlesex Centre 520$ Woolwich 572$ Wilmot 574$ Central Elgin 614$ Cambridge 630$ Tillsonburg 755$ St. Thomas 777$ Woodstock 807$ Waterloo 1,177$ Windsor 1,213$ Brantford 1,227$ Kitchener 1,413$ Guelph 1,902$ London 2,010$ Stratford 2,106$ Owen Sound 2,799$ Norfolk N/A SouthwestNorth Dumfries N/A 979$

104


Transit Services Factors that contribute to the cost of transit include: • Modes of transportation • Service levels and standards such as proximity and frequency of service • Accounting and reporting practices • Urban form (urban vs. rural) • Age of fleet


Municipality

Net Expenditures

TransitRevenue as % Expend.

Net Transit Costs per $100,000

Assessment

MPMP Transit Operating Cost

Per Regular Service

Passenger Trip

MPMP Transit

Trips Per Capita

FIR Net Expenditures Transit Per

Capita Population

Range Vaughan 94,337$ 89.3% 0$ N/A N/A 0$ 100,000 +Halton Hills 142,714$ 2.9% 2$ N/A N/A 3$ 50,000 - 99,999Leamington 107,381$ 2.0% 5$ 6.30$ 0.53 4$ 20,000 - 49,999Ajax 373,797$ N/A 4$ N/A N/A 4$ 50,000 - 99,999Port Colborne 89,184$ 28.7% 7$ N/A N/A 5$ under 20,000Huntsville 98,318$ 16.1% 4$ 7.20$ 1.01 5$ under 20,000Fort Erie 199,668$ 31.9% 8$ 6.01$ 1.16 7$ 20,000 - 49,999Kawartha Lakes 522,520$ 15.3% 7$ 9.52$ 3.35 7$ 50,000 - 99,999Chatham-Kent 1,176,222$ 55.6% 15$ 3.62$ 5.89 11$ 100,000 +Orangeville 375,171$ 24.1% 17$ 5.66$ 3.01 14$ 20,000 - 49,999Thorold 264,169$ 20.9% 20$ N/A N/A 14$ under 20,000Clarington 1,130,803$ N/A 16$ N/A N/A 15$ 50,000 - 99,999Belleville 869,725$ 62.2% 27$ 2.06$ 25.36 18$ 20,000 - 49,999Brockville 499,232$ 26.5% 34$ 5.40$ 3.78 23$ 20,000 - 49,999St. Thomas 886,826$ 58.0% 43$ 2.88$ 9.37 25$ 20,000 - 49,999Cobourg 495,861$ 22.2% 33$ 6.46$ 4.47 27$ under 20,000Milton 1,920,699$ 8.4% 26$ 17.01$ 1.34 30$ 50,000 - 99,999Woodstock 1,230,830$ 24.5% 52$ 5.26$ 7.50 35$ 20,000 - 49,999Niagara Falls 3,033,807$ 64.8% 44$ 6.24$ 17.11 37$ 50,000 - 99,999Owen Sound 830,017$ 39.8% 59$ 4.05$ 11.20 38$ 20,000 - 49,999Burlington 6,708,655$ 56.2% 33$ 4.76$ 14.23 41$ 100,000 +Welland 2,357,066$ 24.9% 81$ 7.72$ 6.91 47$ 50,000 - 99,999Sarnia 3,821,877$ 35.8% 78$ 4.28$ 15.08 54$ 50,000 - 99,999Mississauga 35,858,262$ 60.5% 44$ 3.13$ 43.41 54$ 100,000 +Brantford 5,044,250$ 36.7% 82$ 4.23$ 15.04 56$ 50,000 - 99,999Sudbury 9,027,818$ 43.4% 111$ 3.15$ 27.34 57$ 100,000 +Barrie 7,382,834$ 38.1% 65$ 3.98$ 18.79 57$ 100,000 +Durham Region 34,503,810$ 32.2% N/A 4.87$ 13.83 61$ 100,000 +Windsor 13,313,732$ 51.9% 85$ 4.45$ 28.39 62$ 100,000 +Brampton 27,055,005$ 44.2% 64$ 4.65$ 24.48 62$ 100,000 +Oakville 10,446,907$ 35.3% 40$ 2.77$ 14.59 63$ 100,000 +Kingston 7,661,732$ 41.8% 80$ 3.90$ 25.19 65$ 100,000 +North Bay 3,556,390$ 53.9% 109$ 2.17$ 47.71 66$ 50,000 - 99,999London 23,281,452$ 54.8% 90$ 2.25$ 54.74 66$ 100,000 +St. Catharines 8,910,958$ 44.2% 92$ 2.52$ 36.01 68$ 100,000 +Thunder Bay 7,535,632$ 43.5% 119$ 4.34$ 27.49 69$ 100,000 +Cornwall 3,214,033$ 22.2% 147$ 2.64$ 10.99 70$ 20,000 - 49,999Waterloo Region 33,921,142$ 43.3% 98$ 3.52$ 30.50 71$ 100,000 +Stratford 2,165,651$ 20.7% 90$ 3.48$ 19.56 71$ 20,000 - 49,999Guelph 9,132,751$ 45.3% 89$ 2.52$ 49.45 79$ 100,000 +Peterborough 5,967,741$ 35.2% 108$ 2.79$ 33.07 80$ 50,000 - 99,999Hamilton 41,783,419$ 43.9% 108$ 2.68$ 41.95 83$ 100,000 +Sault Ste. Marie 6,573,506$ 31.0% 188$ 5.76$ 22.05 88$ 50,000 - 99,999Timmins 4,022,256$ 27.8% 201$ 5.33$ 20.17 94$ 20,000 - 49,999York Region 113,669,100$ 26.1% 89$ 5.83$ 18.00 127$ 100,000 +Toronto 422,224,647$ 66.3% 133$ 2.28$ 164.40 169$ 100,000 +Ottawa 184,340,278$ 43.5% 212$ 2.29$ 113.08 227$ 100,000 +

Average 37.7% 66$ 4.63$ 25.16 52$

Halton Region 7,546,122$ N/A N/A N/A N/A 17$ Niagara Region 28,306$ 84.7% 0$ N/A N/A 0$ Peel Region 8,868,074$ N/A 26$ N/A N/A 8$ District Muskoka -$ N/A N/A N/A N/A -$

Source—2006 FIR

105


Parking


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Parking Net Expenditures

per CapitaBracebridge (82,877)$ 825% (5)$ Wasaga Beach (15,535)$ 102% (1)$ Ottawa (799,974)$ 107% (1)$ London (309,522)$ 113% (1)$ Port Colborne (14,481)$ 281% (1)$ Sault Ste. Marie (40,424)$ 110% (1)$ Kawartha Lakes -$ 100% (0)$ Kitchener (42,221)$ 102% (0)$ Sudbury (11,557)$ 101% (0)$ Whitby 2,554$ 100% 0$ Lincoln 2,925$ 0% 0$ Cornwall 11,645$ 97% 0$ Timmins 17,486$ 97% 0$ Whitchurch-Stouffville 14,072$ 0% 1$ Ajax 64,366$ 0% 1$ Barrie 118,221$ 88% 1$ Caledon 74,277$ 0% 1$ Newmarket 117,988$ 57% 2$ Belleville 77,548$ 78% 2$ St. Thomas 59,708$ 41% 2$ Halton Hills 97,193$ 12% 2$ Cobourg 37,989$ 61% 2$ Chatham-Kent 255,127$ 38% 2$ Woodstock 88,120$ 32% 2$ Brampton 1,324,742$ 28% 3$ Woolwich 65,895$ 0% 3$ Orangeville 96,323$ 27% 4$ Markham 945,353$ 0% 4$ Parry Sound 21,210$ 85% 4$ Clarington 293,753$ 0% 4$ Gravenhurst 42,103$ 0% 4$ Sarnia 286,592$ 54% 4$ Leamington 126,138$ 15% 4$ Niagara-on-the-Lake 67,584$ 92% 5$ Welland 240,473$ 44% 5$ Thunder Bay 605,373$ 69% 6$ Pelham 93,299$ 0% 6$ Huntsville 108,490$ 37% 6$ Mississauga 4,271,508$ 2% 6$ North Bay 369,212$ 66% 7$ Tillsonburg 104,589$ 1% 7$ Hamilton 3,812,912$ 58% 8$ Owen Sound 165,201$ 59% 8$ Brockville 169,708$ 53% 8$ Peterborough 581,664$ 73% 8$ Cambridge 1,180,780$ 9% 10$ Oakville 1,637,587$ 46% 10$ Stratford 314,609$ 57% 10$ Burlington 2,060,634$ 1% 13$ Windsor 3,115,782$ 50% 14$ Kingston 1,846,171$ 67% 16$ Guelph 1,849,245$ 61% 16$ St. Catharines 2,137,521$ 43% 16$ Brantford 1,466,387$ 28% 16$ Toronto 44,204,360$ 2% 18$ Waterloo 1,929,709$ 13% 20$ Milton 1,332,451$ 0% 21$ Oshawa 3,247,380$ 25% 23$ Niagara Falls 2,408,851$ 22% 29$

Average 38% 6$

Source—2006 FIR

106


Sanitary Sewer MPMPs


* Waterloo includes only North Dumfries and Wellesley

Municipality


Collection per Kilometre of Wastewater

Main


Treatment and Disposal of Wastewater

per Megalitre

MPMP Operating Costs for Integrated

System per Megalitre

Aurora 2,403$ 534$ 600$ Barrie 2,897$ 441$ 551$ Belleville 7,397$ 201$ 304$ Bradford West Gwillimbury 16,800$ 197$ 675$ Brantford 8,427$ 176$ 379$ Brockville 3,105$ 266$ 313$ Cambridge 4,389$ N/A N/ACentral Elgin N/A 1,520$ N/AChatham-Kent 3,658$ 261$ 382$ Cobourg 3,045$ 346$ 415$ Cornwall 1,974$ 83$ 203$ East Gwillimbury 7,109$ N/A N/AFort Erie 4,552$ N/A N/AGeorgina 6,065$ N/A N/AGrimsby 32,622$ N/A N/AGuelph 1,542$ 426$ 483$ Hamilton 9,918$ 110$ 225$ Huntsville N/A N/A N/AKawartha Lakes 2,277$ 269$ 349$ King 6,418$ N/A N/AKingston 5,065$ 160$ 222$ Kitchener 7,300$ N/A N/ALeamington 1,896$ 352$ 375$ Lincoln 1,763$ N/A N/ALondon N/A N/A 285$ Markham 3,637$ 481$ 568$ Newmarket 9,870$ 445$ 704$ Niagara Falls 5,842$ 681$ 816$ Orangeville 1,829$ 427$ 497$ Ottawa 5,540$ 125$ 202$ Owen Sound 4,906$ 226$ 416$ Parry Sound 3,697$ 608$ 747$ Pelham 646$ N/A N/APeterborough 2,779$ 199$ 247$ Port Colborne 3,254$ N/A N/ARichmond Hill 7,715$ 482$ N/ASarnia 4,478$ 297$ 523$ Sault Ste. Marie 5,413$ 166$ 320$ St. Catharines 4,090$ N/A N/ASt. Thomas 1,692$ 137$ 177$ Stratford 2,513$ 144$ 190$ Sudbury 8,388$ 189$ 407$ Thorold 3,537$ N/A N/AThunder Bay 8,162$ 253$ 441$ Timmins 3,087$ 204$ 305$ Toronto 10,017$ 285$ 416$ Vaughan 3,635$ 540$ 612$ Wasaga Beach 5,399$ 296$ 477$ Waterloo 6,499$ N/A N/AWelland 4,290$ N/A N/AWhitchurch-Stouffville 3,311$ N/A N/AWilmot 7,313$ N/A N/AWindsor 4,367$ 134$ 183$ Woolwich 4,389$ N/A N/A

Average 5,508$ 333$ 412$

Durham Region 5,762$ 293$ 441$ Halton Region N/A N/A 412$ Niagara Region N/A 305$ N/APeel Region 4,776$ 146$ 226$ Waterloo Region * 13,455$ 138$ N/AYork Region N/A 178$ Muskoka District 3,572$ 829$ 1,032$

Average 6,891$ 315$ 528$

107


Storm Sewer


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

MPMP Operating

Costs Urban

MPMP Operating

Costs Rural

Storm Sewer Net

Expenditures per Capita

Clarington 5,372$ 0% 1,302$ N/A 0$ Amherstburg 9,992$ 0% N/A N/A 0$ Niagara-on-the-Lake 9,297$ 0% N/A N/A 1$ Ajax 140,720$ 33% 486$ N/A 2$ Grimsby 47,001$ 0% 227$ 124$ 2$ Guelph 266,652$ 0% 1,001$ N/A 2$ Leamington 68,472$ 0% 1,082$ N/A 2$ Lincoln 68,614$ 0% 494$ N/A 3$ Whitby 354,885$ 3% 658$ 1,213$ 3$ Mississauga 2,501,308$ 10% 961$ N/A 4$ Brampton 1,662,938$ 0% 1,767$ 2,764$ 4$ Toronto 9,869,948$ 0% 1,633$ N/A 4$ Burlington 658,981$ 1% 900$ 224$ 4$ Timmins 178,835$ 0% 784$ N/A 4$ Woodstock 149,756$ 0% 520$ N/A 4$ Vaughan 1,103,377$ 9% 923$ 924$ 5$ Georgina 210,495$ 0% 860$ 1,204$ 5$ Thorold 92,868$ 0% 516$ N/A 5$ Cornwall 242,941$ 0% 551$ 126$ 5$ Milton 347,585$ 0% 491$ N/A 5$ Oakville 939,710$ 1% 207$ N/A 6$ Belleville 279,466$ 0% 1,132$ N/A 6$ Halton Hills 322,531$ 20% 589$ 588$ 6$ Port Colborne 108,814$ 5% 2,555$ N/A 6$ Thunder Bay 642,559$ 0% N/A N/A 6$ Kitchener 1,392,673$ 0% 1,089$ N/A 7$ Cambridge 863,594$ 0% N/A N/A 7$ Aurora 390,101$ 75% 3,123$ N/A 8$ Ottawa 7,171,135$ 0% 1,753$ 175$ 9$ Kingston 1,056,190$ 0% 1,723$ 285$ 9$ Niagara Falls 760,362$ 0% 848$ 772$ 9$ Barrie 1,211,536$ 0% 703$ N/A 9$ Oshawa 1,356,616$ 0% 2,115$ 905$ 10$ Brantford 916,958$ 0% 1,774$ N/A 10$ Cobourg 188,073$ 0% 1,154$ N/A 10$ Pickering 954,866$ 0% 762$ 1,839$ 11$ Sault Ste. Marie 837,491$ 0% 2,441$ N/A 11$ North Bay 658,283$ 2% 2,513$ N/A 12$ Chatham-Kent 1,334,210$ 0% N/A N/A 12$ Sudbury 1,963,044$ 0% 2,500$ 766$ 12$ Welland 696,414$ 0% N/A 296$ 14$ Tillsonburg 221,589$ 0% 1,789$ N/A 15$ Waterloo 1,491,730$ 12% 4,360$ N/A 15$ St. Catharines 2,103,398$ 0% 936$ N/A 16$ Hamilton 10,091,466$ 6% 1,545$ N/A 20$ Sarnia 1,856,325$ 4% 1,121$ N/A 26$ Wasaga Beach 398,113$ 0% 1,871$ 890$ 26$ Windsor 5,820,625$ 5% 2,056$ N/A 27$ Brockville 696,951$ 0% 3,755$ 1,585$ 32$ Parry Sound 191,132$ 0% 165$ N/A 33$ Peterborough 2,554,861$ 0% 1,729$ N/A 34$ Fort Erie 1,237,564$ 4% 365$ 1,439$ 41$ London 15,240,440$ 0% 2,720$ 427$ 43$ Stratford 1,495,736$ 0% 2,896$ N/A 49$ St. Thomas 1,998,671$ 0% 7,788$ N/A 55$ Richmond Hill -$ 535$ 2,177$ N/A

Average 3% 1,515$ 936$ 13$

Source—2006 FIR

108


Water MPMPs


Municipality

MPMP Operating Costs for Treatment of drinking Water per Megalitre


Distribution per km of Water

Distribution Pipe

Total km of Water

Distribution Pipe

MPMP Water Main

Breaks /100 km

MPMP Operating

Costs Integrated

SystemWindsor 74$ 3,572$ 1,111 20.7 130$ Cornwall 100$ 2,015$ 367 9.5 156$ Toronto 73$ 16,154$ N/A 17.5 280$ Kingston 73$ 10,321$ 558 11.6 283$ Leamington 148$ 4,394$ 330 2.7 289$ Hamilton 154$ 6,879$ 1,992 14.1 300$ Ottawa 151$ 7,775$ 2,715 9.8 326$ London N/A N/A N/A 8.8 366$ Barrie 203$ 4,820$ 577 4.7 381$ Peterborough 239$ 5,394$ 405 6.9 399$ North Bay 126$ 10,167$ 379 15.6 414$ Guelph 171$ 9,233$ 517 11.0 426$ Stratford 212$ 6,148$ 173 13.3 427$ Wasaga Beach 164$ 3,177$ 244 - 446$ Sarnia 178$ 4,196$ N/A 13.8 454$ Thunder Bay 205$ 6,854$ 726 9.2 458$ Brockville 266$ 8,638$ N/A 10.4 469$ Chatham-Kent 264$ 2,816$ N/A 8.6 511$ Sault Ste. Marie 348$ 5,404$ 437 19.7 526$ Belleville 361$ 9,305$ N/A 8.0 624$ Orangeville 438$ 5,555$ 112 2.7 635$ Sudbury 237$ 9,779$ 895 10.5 636$ Owen Sound 437$ 3,592$ 216 7.9 636$ Brantford 358$ 8,886$ 472 2.3 651$ Vaughan 556$ 5,548$ 791 3.9 668$ Aurora 495$ 8,266$ N/A 5.5 724$ Niagara Falls 513$ 8,583$ 420 19.3 726$ Parry Sound 252$ 16,171$ 38 13.2 766$ Newmarket 374$ 16,108$ 249 5.6 804$ Markham 496$ 11,051$ 919 2.6 806$ Bradford West Gwillimbury 522$ 7,918$ 87 4.6 890$ Kawartha Lakes 509$ 10,225$ 307 24.8 1,183$ Central Elgin 459$ 16,448$ 58 6.9 1,995$ Amherstburg N/A N/A 297 N/A N/ACambridge N/A 6,996$ N/A 3.9 N/ACobourg 488$ N/A N/A N/A N/AFort Erie N/A 6,835$ N/A 11.2 N/AGeorgina N/A 9,491$ N/A 4.0 N/AGrimsby N/A 19,030$ 127 11.0 N/AKing N/A 8,289$ N/A 8.1 N/AKitchener N/A 6,657$ 840 9.3 N/ALincoln N/A 10,141$ N/A 11.0 N/AMiddlesex Centre 1,097$ N/A 60 13.3 N/ANiagara-on-the-Lake N/A 5,734$ N/A 6.6 N/APelham N/A 4,732$ N/A 9.9 N/APort Colborne N/A 4,549$ 180 6.1 N/ARichmond Hill 495$ 7,468$ 462 7.6 N/ASt. Catharines N/A 13,707$ 630$ 15.7 N/ASt. Thomas N/A 17,834$ 209 11.5 N/AThorold N/A 4,591$ 144 18.8 N/ATimmins N/A N/A 4 4.4 N/AWaterloo N/A 8,377$ 360 8.3 N/AWelland N/A 8,769$ 282 12.8 N/AWhitchurch-Stouffville 5,012$ N/A N/A 6.8 N/AWilmot N/A 8,014$ N/A N/A N/AWoolwich N/A 6,269$ 109 6.4 N/A

Average 451$ 8,257$ 9.7 569$

Durham Region 207$ 8,402$ 2,324 4.8 476$ Halton Region N/A N/A N/A 5.2 408$ Niagara Region 221$ N/A N/A N/A N/APeel Region 203$ 5,510$ 3,868 7.3 314$ Waterloo Region * 306$ 10,960$ N/A N/A N/AYork Region 415$ N/A N/A 0.8 N/AMuskoka District 662$ 5,361$ N/A 4.3 1,036$

Average 336$ 7,558$ 4.5 559$

109


Waste Collection


Municipality

Net Expenditures

Waste Collection

Revenues as a % of

Expenditures Gross Cost per Capita

MPMP Collection Costs Per

Tonne

Net Expenditures

Waste Collection Per

Capita Bradford West Gwillimbury (798,048)$ 706% 5$ N/A (33)$ Ottawa (12,726,371)$ 174% 21$ 65$ (16)$ Middlesex Centre (147,038)$ 179% 12$ N/A (9)$ Cornwall (324,487)$ 130% 23$ N/A (7)$ Belleville 3,338$ 100% 21$ 130$ 0$ Cobourg 37,602$ 0% 2$ N/A 2$ Brockville 89,521$ 71% 14$ 82$ 4$ Owen Sound 114,793$ 83% 32$ 252$ 5$ Tillsonburg 83,257$ 73% 21$ N/A 6$ Barrie 965,243$ 23% 10$ 27$ 8$ Stratford 238,742$ 0% 8$ 71$ 8$ Markham 2,310,882$ 6% 9$ 28$ 9$ Sarnia 779,724$ 2% 11$ 34$ 11$ Brantford 1,140,794$ 17% 15$ 43$ 13$ St. Thomas 471,739$ 0% 13$ 36$ 13$ Wasaga Beach 205,257$ 2% 14$ N/A 14$ Peterborough 1,036,525$ 0% 14$ 69$ 14$ Sault Ste. Marie 1,038,926$ 0% 14$ 51$ 14$ North Bay 836,455$ 0% 15$ 18$ 15$ Toronto 41,765,914$ 9% 18$ 71$ 17$ Georgina 751,075$ 0% 18$ 53$ 18$ Vaughan 4,325,101$ 2% 18$ 78$ 18$ Whitby 2,013,339$ 3% 19$ N/A 18$ Chatham-Kent 1,989,460$ 0% 18$ 38$ 18$ Kingston 2,185,119$ 0% 19$ 96$ 19$ Timmins 833,566$ 0% 19$ 19$ Aurora 938,585$ 0% 20$ 73$ 20$ London 7,449,408$ 5% 22$ N/A 21$ Leamington 610,635$ 0% 21$ N/A 21$ Orangeville 571,977$ 11% 24$ N/A 21$ Windsor 4,614,668$ 4% 22$ 82$ 21$ Newmarket 1,693,325$ 5% 24$ 62$ 23$ Parry Sound 133,152$ 12% 26$ 115$ 23$ Oshawa 3,276,230$ 0% 23$ N/A 23$ East Gwillimbury 502,467$ 0% 24$ 83$ 24$ Kawartha Lakes 1,853,805$ 3% 26$ 128$ 25$ Amherstburg 564,952$ 0% 26$ N/A 26$ Sudbury 4,145,605$ 1% 26$ 108$ 26$ Hamilton 13,488,764$ 0% 27$ 123$ 27$ King 528,440$ 0% 27$ 100$ 27$ Whitchurch-Stouffville 668,275$ 0% 27$ 73$ 27$ Thunder Bay 3,141,861$ 0% 29$ 92$ 29$ Guelph 4,208,035$ 0% 37$ 128$ 37$ Central Elgin 701,175$ 0% 55$ N/A 55$ Niagara Falls 4,861,562$ 0% 59$ N/A 59$

Average 36% 20$ 80$ 16$

Source—2006 FIR

110


Waste Collection (cont’d)

Factors Affecting this Measure: • Service levels: frequency of pick-up, urban vs. rural service, residential vs. commercial

and industrial service

• The distance between pick-ups and the amount collected at each point

• Distance to disposal and transfer sites

• Precipitation which impacts the weight of waste collected

• The nature and extent of a municipality’s recycling efforts

• The number of materials included in the recycling program

• The effort expended on the promotion and enforcement of the recycling program

• User fees


Municipality

Net Expenditures

Waste Collection

Revenues as a % of

Expenditures Gross Cost per Capita

MPMP Collection Costs Per

Tonne

Net Expenditures

Waste Collection Per

Capita Durham Region 5,546,065$ 1% 10$ 92$ 10$ Halton Region 7,850,611$ 1% 18$ 112$ 17$ Niagara Region 238,336$ 97% 20$ 98$ 1$ Peel Region 17,475,531$ 1% 15$ 62$ 15$ Waterloo Region 9,283,981$ N/A 19$ N/A 19$ York Region -$ N/A N/A N/A N/AMuskoka District 3,107,578$ N/A 54$ 159$ 54$

Average 23$ 105$ 19$

111


Waste Disposal


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

MPMP Disposal

Cost/Tonne

Waste Disposal Net Expenditures

Per CapitaStratford (637,452)$ 142% 43$ $ (21)Peterborough (809,744)$ 143% 22$ $ (11)North Bay (449,716)$ 122% 30$ $ (8)Thunder Bay (890,065)$ 133% 19$ $ (8)Brantford (632,627)$ 119% 71$ $ (7)Clarington (169,033)$ N/A N/A $ (2)Georgina 76,939$ 76% N/A $ 2 Kawartha Lakes 290,396$ 88% 59$ $ 4 Waterloo Region 2,174,574$ 83% N/A $ 5 Sudbury 1,115,955$ 79% 43$ $ 7 Niagara Region 3,063,884$ 83% 62$ $ 7 Ottawa 6,381,031$ 28% 34$ $ 8 Sault Ste. Marie 661,328$ 81% 104$ $ 9 London 3,771,117$ 34% N/A $ 11 King 214,308$ N/A 41$ $ 11 Middlesex Centre 177,322$ N/A N/A $ 11 Thorold 239,838$ N/A N/A $ 13 Orangeville 392,811$ N/A N/A $ 15 Halton Region 6,638,900$ 29% N/A $ 15 Chatham-Kent 1,762,139$ 48% 63$ $ 16 Kingston 1,968,262$ 10% 75$ $ 17 St. Thomas 613,682$ N/A 47$ $ 17 York Region 15,875,369$ 10% 82$ $ 18 Belleville 934,202$ 8% 119$ $ 19 Leamington * 567,973$ N/A N/A $ 20 Cornwall 920,241$ 7% N/A $ 20 Hamilton 11,592,067$ 22% 61$ $ 23 Durham Region 13,273,121$ 18% 109$ $ 24 Barrie 3,159,960$ 20% 62$ $ 25 Windsor 5,541,563$ 27% 77$ $ 26 Peel Region 31,960,894$ 1% 125$ $ 28 Timmins 1,189,660$ N/A N/A $ 28 Toronto 72,093,701$ 9% 89$ $ 29 Amherstburg 645,546$ N/A N/A $ 30 Owen Sound 658,034$ N/A 41$ $ 30 Brockville 707,244$ N/A 117$ $ 32 Bradford West Gwillimbury 830,100$ N/A N/A $ 35 Parry Sound 282,346$ 11% 141$ $ 49 Wasaga Beach 756,369$ 14% N/A $ 50 Muskoka District 3,200,518$ 47% 51$ $ 56 Guelph 7,120,844$ 1% 77$ $ 62

Average 51% 69$ 17$

Source—2006 FIR

112


Waste Disposal (cont’d) Factors Affecting this measure: • Precipitation which impacts the weight of waste disposal

• The nature and extent of a municipality’s recycling efforts • The number of materials included in the recycling program • The effort expended on the promotion and enforcement of the recycling program • Landfill hours of operation


113


Recycling


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

MPMP % of Residential Recycling Diverted

MPMP Recycling

Cost/Tonne

FIR Net Recycling

Cost/CapitaCentral Elgin (49,915)$ N/A N/A (4)$ Timmins (7,399)$ 8% N/A (0)$ Thorold 3,202$ 0% N/A N/A 0$ Woodstock 62,970$ 0% N/A N/A 2$ Cornwall 353,563$ 61% 20% N/A 8$ Middlesex Centre 132,959$ 55% N/A N/A 9$ Thunder Bay 938,349$ 24% 25% 102$ 9$ London 3,330,124$ 29% 40% N/A 9$ Vaughan 2,690,179$ 18% 32% 124$ 11$ Newmarket 929,022$ 29% 38% 114$ 13$ Barrie 1,723,530$ 25% 44% 86$ 13$ Belleville 691,406$ 0% 38% 140$ 14$ Guelph 1,746,401$ 78% 53% 156$ 15$ Georgina 648,726$ 10% 39% 115$ 15$ Chatham-Kent 1,669,514$ 16% 29% 130$ 15$ Aurora 755,294$ 13% 34% 130$ 16$ Owen Sound 345,832$ 55% 46% 16$ East Gwillimbury 335,087$ 0% 36% 98$ 16$ Brockville 352,866$ 0% 43% 111$ 16$ Whitchurch-Stouffville 425,974$ 0% 31% 47$ 17$ Orangeville 474,980$ 26% 39% N/A 18$ Hamilton 9,073,873$ 43% 41% 161$ 18$ King 354,803$ 0% 30% 158$ 18$ Stratford 555,231$ 24% 44% 96$ 18$ Kawartha Lakes 1,452,895$ 27% 37% 179$ 19$ Wasaga Beach 308,451$ 1% N/A N/A 21$ Kingston 2,470,985$ 49% 42% 147$ 21$ Brantford 1,906,140$ 0% 30% 99$ 21$ Markham 5,534,526$ 7% 70% 96$ 21$ St. Thomas 785,889$ 14% 42% 170$ 22$ Peterborough 1,704,199$ 54% 48% 90$ 23$ North Bay 1,239,598$ 0% 32% 110$ 23$ Niagara Falls 2,020,772$ 0% N/A N/A 25$ Windsor 5,399,899$ 6% 36% 81$ 25$ Ottawa 20,497,169$ 15% 35% 143$ 25$ Sarnia 1,804,838$ 2% 34% 88$ 25$ Sudbury 4,767,845$ 11% 44% 183$ 30$ Parry Sound 180,322$ 21% 23% 378$ 31$ Sault Ste. Marie 2,579,194$ 0% 37% 202$ 34$ Toronto 87,561,592$ 13% 42% 206$ 35$

Average 19% 38% 136$ 17$

Source—2006 FIR

114


Recycling (cont’d)

Factors Affecting this Measure: • Service levels: frequency of pick-up, urban vs. rural service, residential vs. commercial

and industrial service

• The distance between pick-ups and the amount collected at each point

• Distance to disposal and transfer sites

• Precipitation which impacts the weight of waste collected

• The nature and extent of a municipality’s recycling efforts

• The number of materials included in the recycling program

• The effort expended on the promotion and enforcement of the recycling program

• User fees


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

MPMP % of Residential Recycling Diverted

MPMP Recycling

Cost/Tonne

FIR Net Recycling

Cost/CapitaNiagara Region (2,873,213)$ 120% 45% 166$ (7)$ York Region 7,538,651$ 47% 41% 58$ 8$ Waterloo Region 4,993,083$ 46% 43% N/A 10$ Halton Region 6,797,395$ 34% 42% N/A 15$ Durham Region 10,276,010$ 40% 43% 117$ 18$ Peel Region 28,223,769$ 24% 45% 122$ 24$ Muskoka District 2,830,005$ 9% 44% 204$ 49$

Average 46% 43% 133$ 17$

115


Public Health Services


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Public Health Net


Halton Region 5,725,482$ 75% 13$ Windsor 2,793,160$ 79% 13$ Barrie 1,711,396$ 1% 13$ Cornwall 681,560$ 0% 15$ Brockville 338,628$ 0% 15$ Peel Region 17,920,037$ 61% 15$ York Region 15,721,087$ 67% 18$ Guelph 2,098,389$ 71% 18$ Waterloo Region 8,964,174$ 69% 19$ London 6,728,152$ 69% 19$ Peterborough 1,441,513$ 77% 19$ St. Thomas 728,472$ 73% 20$ Parry Sound 123,691$ 71% 21$ Durham Region 12,750,473$ 64% 23$ Chatham-Kent 2,528,643$ 69% 23$ Brantford 2,132,373$ 62% 24$ Niagara Region 10,323,691$ 59% 24$ Hamilton 12,338,568$ 66% 24$ Kawartha Lakes 1,915,130$ 9% 26$ Kingston 3,022,801$ 70% 26$ District of Muskoka 1,519,716$ 0% 26$ Stratford 814,238$ 70% 27$ Ottawa 22,093,934$ 56% 27$ Toronto 68,863,820$ 65% 28$ Thunder Bay 3,118,034$ 76% 29$ Belleville 1,456,691$ 41% 30$ Sault Ste. Marie 2,433,093$ 79% 32$ Timmins 1,662,642$ 70% 39$ Sudbury 6,138,292$ 68% 39$ North Bay 2,696,066$ 60% 50$

Average 57% 24$

Source—2006 FIR

116


Ambulance Services Factors that affect Ambulance Services costs:

• Service levels and standards

• How service is dispatched

• Urban vs. rural coverage

• Volume of activity

• Financial reporting practices

• Age and condition of fleet


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Ambulance Services Net Expenditures

Per CapitaWaterloo Region 8,574,572$ 39% 18$ Peel Region 20,803,125$ 42% 18$ Sault Ste. Marie 1,499,608$ 48% 20$ London 8,048,204$ 0% 23$ Hamilton 11,858,409$ 44% 24$ Brantford 2,317,368$ 0% 26$ Guelph 3,005,830$ 65% 26$ Ottawa 21,638,226$ 52% 27$ Halton Region 12,760,194$ 39% 28$ Durham Region 15,944,721$ 41% 28$ Toronto 72,029,728$ 51% 29$ Niagara Region 12,472,707$ 40% 29$ North Bay 1,631,483$ 56% 30$ York Region 27,430,828$ 23% 31$ Barrie 4,092,758$ 0% 32$ Cornwall 1,513,539$ 81% 33$ Peterborough 2,479,764$ 0% 33$ Brockville 767,081$ 0% 35$ Windsor 7,675,069$ 5% 35$ Kingston 4,731,779$ 0% 40$ Kawartha Lakes 3,165,344$ 35% 42$ St. Thomas 1,541,481$ 0% 43$ Chatham-Kent 4,686,107$ 46% 43$ Belleville 2,165,879$ 0% 44$ Stratford 1,488,039$ 0% 49$ Thunder Bay 5,691,824$ 62% 52$ Sudbury 8,236,209$ 45% 52$ Muskoka District 4,512,069$ 45% 78$ Timmins 4,770,536$ 0% 111$ Parry Sound 2,832,746$ 65% 487$

Average 31% 52$

Source—2006 FIR

117


Cemeteries


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Cemeteries Net Expenditures

per CapitaMarkham 17,440$ 37% 0$ Mississauga 94,927$ 35% 0$ Vaughan 45,864$ 54% 0$ Wellesley 2,236$ 0% 0$ Whitby 28,171$ 88% 0$ Port Colborne 5,409$ 0% 0$ King 5,746$ 67% 0$ Halton Hills 19,719$ 94% 0$ Central Elgin 4,818$ 0% 0$ Brampton 181,132$ 51% 0$ Waterloo 49,142$ 96% 1$ Clarington 52,400$ 77% 1$ Orangeville 18,133$ 72% 1$ Kawartha Lakes 54,595$ 63% 1$ Middlesex Centre 14,598$ 18% 1$ Welland 47,691$ 50% 1$ Woolwich 19,880$ 52% 1$ Georgina 46,299$ 62% 1$ Wilmot 19,097$ 72% 1$ Whitchurch-Stouffville 28,268$ 69% 1$ Lincoln 29,896$ 82% 1$ Bracebridge 22,882$ 61% 1$ Bradford West Gwillimbury 36,109$ 22% 2$ Sudbury 239,704$ 86% 2$ Burlington 299,690$ 17% 2$ St. Thomas 71,864$ 0% 2$ Oshawa 283,751$ 29% 2$ Leamington 62,138$ 21% 2$ Brantford 211,883$ 62% 2$ Huntsville 45,967$ 59% 3$ Oakville 418,152$ 60% 3$ Thunder Bay 292,281$ 34% 3$ Pelham 47,314$ 56% 3$ Gravenhurst 38,720$ 54% 4$ Wasaga Beach 57,636$ 45% 4$ Kitchener 788,220$ 55% 4$ Hamilton 2,026,313$ 42% 4$ St. Catharines 550,794$ 60% 4$ Owen Sound 93,242$ 70% 4$ Fort Erie 134,149$ 37% 4$ Timmins 215,030$ 65% 5$ Chatham-Kent 563,433$ 57% 5$ Cambridge 656,274$ 49% 5$ Niagara-on-the-Lake 84,139$ 71% 6$ Brockville 134,181$ 47% 6$ Grimsby 160,303$ 33% 7$ Sault Ste. Marie 742,020$ 52% 10$ Tillsonburg 146,902$ 49% 10$ Niagara Falls 1,196,536$ 23% 15$ Stratford 636,561$ 35% 21$ Parry Sound 136,582$ 17% 23$ Thorold 492,158$ 23% 27$

Average 49% 4$

Source—2006 FIR

118


General Assistance The following table is calculated using the 2006 FIR (schedule 40 and schedule 12) and the 2006 population as provided by Stats. Canada. Factors that affect General Assistance costs: • Number of recipients • Socio-demographics • Financial reporting practices • Provincial policies Note that in some cases, these costs are offset by the Ontario Municipal Partnership Fund (OMPF) which is shown later in the report.



Net Expenditures

General Assistance

Net Expenditures

General Assistance Per

Capita

Net Expenditures per $100,000

CVADistrict of Muskoka Simcoe/Musk./Duff. 5,526,343$ 96$ 33$ Halton Region GTA 44,289,664$ 99$ 73$ York Region GTA 94,807,965$ 106$ 74$ Timmins North 1,575,600$ 37$ 79$ Parry Sound Simcoe/Musk./Duff. 398,680$ 69$ 83$ Guelph Southwest 8,873,368$ 77$ 87$ Peel Region GTA 117,783,126$ 102$ 89$ Kawartha Lakes Eastern 7,329,868$ 98$ 96$ Barrie Simcoe/Musk./Duff. 11,885,320$ 93$ 105$ Stratford Southwest 2,867,133$ 94$ 119$ Toronto GTA 420,406,405$ 168$ 133$ Waterloo Region Southwest 47,542,658$ 99$ 138$ Niagara Region Niagara/Hamilton 50,778,025$ 119$ 147$ Ottawa Eastern 136,648,261$ 168$ 157$ St. Thomas Southwest 4,252,325$ 118$ 204$ London Southwest 53,719,782$ 152$ 207$ Chatham-Kent Southwest 16,399,188$ 152$ 208$ Hamilton Niagara/Hamilton 84,792,682$ 168$ 219$ Windsor Southwest 34,572,123$ 160$ 220$ Kingston Eastern 21,484,317$ 183$ 225$ Brantford Southwest 15,600,097$ 173$ 254$ Brockville Eastern 4,144,080$ 189$ 283$ Peterborough Eastern 16,474,436$ 220$ 297$ Thunder Bay North 19,085,737$ 175$ 301$ Sudbury North 25,545,059$ 162$ 313$ Belleville Eastern 10,501,877$ 215$ 320$ North Bay North 11,063,727$ 205$ 339$ Sault Ste. Marie North 16,469,778$ 220$ 470$ Cornwall Eastern 11,578,895$ 252$ 528$

Average 144$ 200$

119


Assistance to the Aged Factors that affect Assistance to the Aged costs:

• User fees

• Case mix index

• Financial reporting practices

• Whether the municipality operates a facility

• Number of residents

• Service levels and standards


Municipality

Net Expenditures Assistance to

the Aged

Revenues as a % of

Expenditures

Assistance to the Aged Net Expenditures

per Capita Port Colborne 9,950$ 0% 1$ Vaughan 141,852$ 20% 1$ Markham 224,136$ 19% 1$ Fort Erie 34,483$ 14% 1$ Huntsville 30,305$ 47% 2$ Brampton 913,687$ 25% 2$ St. Catharines 281,301$ 24% 2$ Sarnia 154,571$ 46% 2$ Niagara-on-the-Lake 32,467$ 0% 2$ Pickering 198,304$ 20% 2$ Thorold 42,805$ 0% 2$ Barrie 343,354$ 30% 3$ Lincoln 58,890$ 36% 3$ Welland 142,581$ 0% 3$ Woodstock 112,000$ 0% 3$ Georgina 166,249$ 23% 4$ Halton Hills 225,430$ 45% 4$ Grimsby 102,609$ 37% 4$ Niagara Falls 358,654$ 22% 4$ Cambridge 529,510$ 54% 4$ Whitby 549,904$ 40% 5$ Oshawa 756,297$ 0% 5$ Guelph 634,000$ 0% 6$ Waterloo 562,356$ 57% 6$ Kitchener 1,193,149$ 39% 6$ Kawartha Lakes 477,291$ 95% 6$ District of Muskoka 586,471$ 94% 10$ Waterloo Region 5,822,225$ 73% 12$ York Region 10,916,723$ 62% 12$ Peterborough 1,057,507$ 90% 14$ Stratford 521,258$ 90% 17$ Peel Region 20,560,355$ 64% 18$ Niagara Region 8,129,941$ 87% 19$ Parry Sound 116,093$ 81% 20$ Toronto 50,767,919$ 74% 20$ London 7,895,696$ 63% 22$ Ottawa 18,367,710$ 66% 23$ Sudbury 3,788,723$ 84% 24$ Hamilton 12,307,245$ 65% 24$ Belleville 1,261,181$ 2% 26$ North Bay 1,586,594$ 86% 29$ Cornwall 1,373,971$ 85% 30$ Halton Region 13,464,856$ 72% 30$ Sault Ste. Marie 2,410,029$ 5% 32$ St. Thomas 1,368,793$ 85% 38$ Brantford 3,506,729$ 65% 39$ Windsor 9,971,359$ 52% 46$ Chatham-Kent 5,332,202$ 76% 49$ Durham Region 29,624,180$ 60% 53$ Timmins 2,512,343$ 79% 58$ Kingston 9,442,540$ 49% 81$ Brockville 2,106,948$ 0% 96$ Thunder Bay 11,565,954$ 68% 106$

Average 47% 20$

Source—2006 FIR

120


Child Care


Source—2006 FIR

MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Child Care Net Expenditures

per CapitaParry Sound (26,842)$ 111% (5)$ Belleville 132,128$ 0% 3$ Peterborough 347,190$ 96% 5$ District of Muskoka 416,416$ 80% 7$ Cornwall 369,760$ 94% 8$ Kawartha Lakes 624,711$ 84% 8$ Barrie 1,157,050$ 0% 9$ Brockville 203,709$ 0% 9$ Peel Region 10,871,579$ 85% 9$ Kingston 1,245,606$ 84% 11$ Halton Region 5,135,104$ 82% 11$ Sault Ste. Marie 945,741$ 86% 13$ York Region 11,718,803$ 79% 13$ Brantford 1,190,368$ 79% 13$ Waterloo Region 6,600,598$ 80% 14$ Niagara Region 5,941,454$ 77% 14$ Chatham-Kent 1,569,159$ 90% 15$ Stratford 467,643$ 92% 15$ Guelph 1,826,648$ 73% 16$ St. Thomas 648,473$ 83% 18$ Hamilton 9,273,481$ 79% 18$ London 7,378,492$ 76% 21$ Durham Region 12,244,158$ 66% 22$ Sudbury 3,537,982$ 79% 22$ Thunder Bay 2,988,958$ 69% 27$ Windsor 6,033,038$ 85% 28$ Ottawa 24,628,341$ 72% 30$ Toronto 79,441,635$ 76% 32$ North Bay 2,582,834$ 59% 48$

Average 71% 16$

121


Social Housing



MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Social Housing Net


Central Elgin 189,023$ 22% 15$ Parry Sound 160,410$ 0% 28$ Barrie 3,969,238$ 0% 31$ Brockville 679,319$ 0% 31$ Kawartha Lakes 2,539,589$ 67% 34$ District of Muskoka 2,745,846$ 22% 48$ Chatham-Kent 5,690,758$ 45% 53$ Belleville 2,610,914$ 0% 53$ Peterborough 4,030,038$ 74% 54$ Waterloo Region 27,528,625$ 46% 58$ Sault Ste. Marie 4,453,523$ 60% 59$ Durham Region 34,244,106$ 37% 61$ Kingston 7,724,303$ 45% 66$ Peel Region 77,138,558$ 49% 67$ Thunder Bay 8,070,553$ 64% 74$ North Bay 4,071,701$ 41% 75$ Halton Region 35,722,206$ 13% 80$ Niagara Region 35,163,623$ 22% 82$ Brantford 7,566,420$ 54% 84$ London 30,763,589$ 26% 87$ Guelph 10,104,109$ 41% 88$ York Region 81,934,646$ 29% 92$ Cornwall 4,548,781$ 68% 99$ Sudbury 16,109,273$ 45% 102$ Ottawa 83,673,373$ 57% 103$ Stratford 3,452,133$ 52% 113$ St. Thomas 4,384,332$ 27% 121$ Hamilton 63,711,783$ 28% 126$ Windsor 28,537,658$ 43% 132$ Toronto 430,368,632$ 41% 172$ Timmins 9,839,663$ 0% 229$

Average 36% 81$

Source—2006 FIR

122


Parks


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Parks Net Expenditures

per Capita

MPMP Parks

Operating Costs per

PersonTimmins 1,153,575$ 4% 27$ 1$ Whitchurch-Stouffville 328,110$ 0% 13$ 11$ Bradford West Gwillimbury 333,980$ 15% 14$ 13$ Kawartha Lakes 732,337$ 34% 10$ 15$ Orangeville 418,105$ 9% 16$ 16$ Middlesex Centre 231,560$ 13% 15$ 16$ Leamington 525,339$ 5% 18$ 16$ Woolwich 355,978$ 8% 18$ 17$ Clarington 2,114,757$ 3% 27$ 18$ Huntsville 389,228$ 3% 21$ 19$ Tillsonburg 291,284$ 1% 20$ 20$ Amherstburg 641,491$ 3% 29$ 22$ Chatham-Kent 2,706,378$ 1% 25$ 23$ Markham 6,468,282$ 1% 25$ 23$ Bracebridge 324,626$ 0% 21$ 24$ Cornwall 1,247,843$ 0% 27$ 24$ Wilmot 926,234$ 10% 54$ 25$ Whitby 2,956,054$ 2% 27$ 26$ Halton Hills 1,183,211$ 19% 21$ 27$ Guelph 3,099,418$ 11% 27$ 27$ Caledon 1,667,009$ 9% 29$ 28$ Thorold 536,399$ 5% 29$ 28$ King 572,288$ 0% 29$ 28$ Newmarket 3,036,370$ 6% 41$ 29$ Ottawa 26,995,132$ 1% 33$ 30$ Wasaga Beach 670,750$ 3% 45$ 30$ Pickering 3,430,339$ 1% 39$ 30$ Peterborough 2,608,768$ 2% 35$ 30$ Mississauga 21,317,398$ 0% 32$ 30$ Hamilton 16,744,542$ 0% 33$ 31$ Pelham 485,394$ 19% 30$ 32$ Barrie 5,343,136$ 4% 42$ 32$ Vaughan 7,953,737$ 1% 33$ 32$ Kingston 3,991,799$ 2% 34$ 34$ Fort Erie 1,382,245$ 0% 46$ 34$ Grimsby 739,887$ 1% 31$ 35$ Milton 2,545,253$ 8% 40$ 36$ Burlington 6,231,822$ 0% 38$ 36$ Sudbury 5,661,475$ 5% 36$ 37$ Niagara Falls 3,135,406$ 0% 38$ 37$ Lincoln 742,333$ 5% 34$ 38$ Toronto 143,761,256$ 4% 57$ 38$ Waterloo 4,433,582$ 13% 45$ 38$ Cambridge 4,758,178$ 4% 40$ 39$

123


Parks (cont’d)


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Parks Net Expenditures

per Capita

MPMP Parks

Operating Costs per

PersonSt. Thomas 1,409,744$ 0% 39$ 39$ Woodstock 1,462,462$ 3% 41$ 40$ Georgina 1,966,167$ 13% 46$ 41$ Kitchener 9,447,222$ 4% 46$ 41$ Belleville 1,970,609$ 0% 40$ 42$ Brampton 18,759,075$ 1% 43$ 43$ Parry Sound 361,892$ 0% 62$ 44$ Ajax 4,463,198$ 6% 49$ 44$ St. Catharines 6,699,285$ 6% 51$ 44$ Central Elgin 628,096$ 2% 49$ 45$ Sault Ste. Marie 3,481,912$ 0% 46$ 45$ Aurora 3,009,071$ 7% 63$ 47$ Windsor 10,360,618$ 3% 48$ 47$ Owen Sound 1,087,240$ 2% 50$ 48$ Richmond Hill N/A N/A N/A 49$ Oshawa 7,451,744$ 3% 53$ 50$ Sarnia 4,547,404$ 6% 64$ 50$ Oakville 9,908,013$ 2% 60$ 50$ North Bay 3,589,701$ 1% 67$ 51$ Brantford 4,471,750$ 11% 50$ 51$ Stratford 1,728,510$ 0% 57$ 52$ Niagara-on-the-Lake 880,025$ 1% 60$ 52$ Thunder Bay 6,937,177$ 3% 64$ 56$ Welland 2,802,814$ 1% 56$ 56$ Brockville 984,843$ 10% 45$ 57$ Gravenhurst 627,439$ 0% 57$ 58$ Cobourg 1,638,583$ 4% 90$ 59$ Port Colborne 1,575,279$ 1% 85$ 67$

Average 5% 40$ 35$

Source—2006 FIR

124


Recreation Programming


MunicipalityNet

Expenditures

Rec Programs Revenues as a

% of Expenditures

Recreation Programs Net Expenditures

per Capita

MPMP Recreation Programs

Operating Costs per Person

Population Range

Middlesex Centre N/A N/A N/A -$ under 20,000Port Colborne N/A N/A N/A -$ under 20,000Leamington (1,679,491)$ N/A (58)$ -$ 20,000 - 49,999Brockville 22,954$ 20% 1$ 1$ 20,000 - 49,999Central Elgin 18,903$ 0% 1$ 2$ under 20,000Fort Erie 56,563$ 12% 2$ 2$ 20,000 - 49,999Woolwich (12,342)$ 123% (1)$ 3$ under 20,000Pelham (42,556)$ 159% (3)$ 4$ under 20,000Sarnia 291,783$ 20% 4$ 5$ 50,000 - 99,999Amherstburg (297,080)$ 360% (14)$ 5$ 20,000 - 49,999Woodstock 111,353$ 37% 3$ 6$ 20,000 - 49,999Sault Ste. Marie 427,512$ 14% 6$ 7$ 50,000 - 99,999St. Thomas 174,156$ 38% 5$ 8$ 20,000 - 49,999Niagara-on-the-Lake 56,013$ 52% 4$ 8$ under 20,000Whitby 883,195$ 10% 8$ 8$ 100,000 +East Gwillimbury (737,447)$ 484% (35)$ 9$ 20,000 - 49,999Cobourg 153,608$ 0% 8$ 9$ under 20,000Orangeville (141,105)$ 147% (5)$ 11$ 20,000 - 49,999Kawartha Lakes 262,969$ 68% 4$ 11$ 50,000 - 99,999St. Catharines 1,877,808$ 6% 14$ 12$ 100,000 +Belleville 238,953$ 61% 5$ 13$ 20,000 - 49,999Peterborough 789,361$ 27% 11$ 14$ 50,000 - 99,999Windsor 2,792,482$ 16% 13$ 14$ 100,000 +Welland 464,849$ 36% 9$ 14$ 50,000 - 99,999Whitchurch-Stouffville (1,295,035)$ 429% (53)$ 15$ 20,000 - 49,999Niagara Falls 25,939$ 98% 0$ 15$ 50,000 - 99,999Kingston 1,456,689$ 28% 12$ 17$ 100,000 +Clarington 1,148,492$ 22% 15$ 18$ 50,000 - 99,999Wilmot 324,590$ 0% 19$ 18$ under 20,000Cambridge 2,289,048$ 1% 19$ 19$ 100,000 +Sudbury 2,552,258$ 14% 16$ 19$ 100,000 +Markham (2,357,876)$ 141% (9)$ 19$ 100,000 +Grimsby 310,556$ 26% 13$ 20$ 20,000 - 49,999Georgina 2,293,353$ 5% 54$ 21$ 20,000 - 49,999Chatham-Kent 1,532,484$ 34% 14$ 22$ 100,000 +Wasaga Beach 208,225$ 40% 14$ 22$ under 20,000Stratford 527,238$ 16% 17$ 22$ 20,000 - 49,999King 158,369$ 65% 8$ 22$ under 20,000Guelph 2,426,097$ 17% 21$ 23$ 100,000 +Thunder Bay 1,970,054$ 25% 18$ 23$ 100,000 +Ajax 1,327,936$ 40% 15$ 24$ 50,000 - 99,999Brampton 6,831,008$ 43% 16$ 26$ 100,000 +Lincoln 379,234$ 27% 17$ 26$ 20,000 - 49,999Mississauga 5,609,222$ 70% 8$ 26$ 100,000 +Bradford West Gwillimbury 376,213$ 45% 16$ 27$ 20,000 - 49,999Hamilton 10,883,236$ 22% 22$ 27$ 100,000 +

125


Recreation Programming (cont’d)


MunicipalityNet

Expenditures

Rec Programs Revenues as a

% of Expenditures


per Capita

MPMP Recreation Programs

Operating Costs per Person

Population Range

Owen Sound 349,516$ 45% 16$ 28$ 20,000 - 49,999Huntsville 71,136$ 84% 4$ 28$ under 20,000North Bay 777,018$ 50% 14$ 29$ 50,000 - 99,999Waterloo 2,881,284$ 24% 30$ 32$ 50,000 - 99,999Kitchener 6,074,469$ 12% 30$ 32$ 100,000 +Brantford 1,574,094$ 47% 17$ 32$ 50,000 - 99,999Barrie 2,431,999$ 56% 19$ 35$ 100,000 +Parry Sound 164,908$ 21% 28$ 36$ under 20,000Aurora 254,298$ 86% 5$ 36$ 20,000 - 49,999Pickering 2,019,746$ 43% 23$ 37$ 50,000 - 99,999Vaughan 1,564,067$ 84% 7$ 39$ 100,000 +Richmond Hill N/A N/A N/A 41$ 100,000 +Halton Hills 778,837$ 67% 14$ 42$ 50,000 - 99,999Newmarket 2,885,771$ 31% 39$ 43$ 50,000 - 99,999Milton 1,154,950$ 57% 18$ 44$ 50,000 - 99,999Burlington 4,599,250$ 39% 28$ 45$ 100,000 +Gravenhurst 385,222$ 23% 35$ 46$ under 20,000Oakville 3,820,897$ 51% 23$ 46$ 100,000 +Caledon 546,713$ 80% 10$ 47$ 50,000 - 99,999Toronto 110,703,778$ 22% 44$ 47$ 100,000 +Cornwall 122,235$ 95% 3$ 51$ 20,000 - 49,999Oshawa 5,302,810$ 41% 37$ 59$ 100,000 +Ottawa 33,756,591$ 40% 42$ 60$ 100,000 +Bracebridge 582,084$ 54% 37$ 90$ under 20,000Tillsonburg 596,003$ 64% 40$ 99$ under 20,000Timmins 35,068$ 78% 1$ N/A 20,000 - 49,999London 5,455,077$ 44% 15$ N/A 100,000 +

Average 61% 12$ 25$

Source—2006 FIR

126


Recreation Facilities—Golf, Marina, Ski Hill


MunicipalityNet

Expenditures

Revenues as % of

Expenditures

Recreation Facilities - Golf, Marina, Ski Hill

Net Expenditures per Capita

Oakville (129,446)$ N/A (1)$ Toronto (850,305)$ 108% 0$ Hamilton 89,205$ 97% 0$ Vaughan 57,541$ 77% 0$ Georgina 12,587$ 76% 0$ Sarnia 22,322$ 69% 0$ Brockville 8,858$ 95% 0$ Waterloo 52,883$ 97% 1$ Barrie 100,555$ 84% 1$ St. Catharines 165,074$ 78% 1$ Mississauga 855,134$ 81% 1$ Peterborough 109,388$ 25% 1$ Thunder Bay 182,910$ 92% 2$ Windsor 385,532$ 83% 2$ London 655,620$ 81% 2$ Sudbury 293,759$ 46% 2$ Leamington 57,234$ 92% 2$ Cornwall 95,842$ 17% 2$ Sault Ste. Marie 174,054$ 65% 2$ North Bay 133,229$ 49% 2$ Burlington 475,630$ 68% 3$ Brantford 269,540$ 87% 3$ Kingston 431,815$ 79% 4$ Amherstburg 100,242$ 33% 5$ Kitchener 1,620,165$ 65% 8$ Port Colborne 150,885$ 74% 8$ Belleville 419,119$ 0% 9$ Stratford 347,412$ 0% 11$ Cobourg 324,411$ 79% 18$ Brampton 7,739,583$ 11% 18$

Average 66% 4$

Source—2006 FIR

127


Recreation Facilities—Other


MunicipalityNet

Expenditures

Revenues as % of Expend.

Recreation Facilities - Other Net


King 179,902$ 87% 9$ Middlesex Centre 180,197$ 73% 12$ Cobourg 249,047$ 0% 14$ Brockville 333,484$ 63% 15$ Kawartha Lakes 1,300,358$ 61% 17$ Lincoln 449,599$ 51% 21$ Gravenhurst 249,670$ 57% 23$ Kingston 2,824,669$ 50% 24$ Sarnia 1,777,791$ 44% 25$ Whitby 3,264,353$ 70% 29$ Brantford 2,958,848$ 47% 33$ Barrie 4,221,658$ 43% 33$ Wilmot 567,712$ 44% 33$ Thorold 613,130$ 44% 34$ Amherstburg 736,783$ 8% 34$ Welland 1,752,830$ 22% 35$ Port Colborne 666,215$ 42% 36$ Peterborough 2,689,881$ 69% 36$ Central Elgin 458,444$ 47% 36$ Grimsby 869,578$ 47% 36$ Pelham 587,842$ 25% 36$ Kitchener 7,584,222$ 44% 37$ Brampton 16,583,684$ 21% 38$ Niagara-on-the-Lake 561,907$ 44% 39$ Vaughan 9,454,781$ 11% 40$ Milton 2,570,502$ 43% 40$ Parry Sound 243,899$ 52% 42$ Oakville 7,133,722$ 1% 43$ Toronto 108,587,673$ 8% 43$ Guelph 5,022,852$ 50% 44$ St. Thomas 1,595,564$ 35% 44$ Mississauga 29,964,998$ 13% 45$ Hamilton 22,692,997$ 6% 45$ Cambridge 5,452,757$ 38% 45$ Pickering 3,984,816$ 45% 45$ Woolwich 920,679$ 48% 47$ Sudbury 7,424,029$ 41% 47$ Halton Hills 2,644,422$ 41% 48$ Markham 12,591,621$ 0% 48$ Wellesley 476,313$ 52% 49$ Chatham-Kent 5,359,763$ 10% 50$ Burlington 8,242,925$ 29% 50$ Ottawa 40,822,508$ 2% 50$ Thunder Bay 5,498,897$ 40% 50$

128


Recreation Facilities—Other (cont’d)


MunicipalityNet

Expenditures




North Bay 2,737,284$ 32% 51$ Fort Erie 1,526,357$ 32% 51$ Windsor 11,723,849$ 18% 54$ Niagara Falls 4,577,399$ 0% 56$ St. Catharines 7,481,668$ 8% 57$ Owen Sound 1,238,477$ 20% 57$ Ajax 5,135,444$ 48% 57$ Caledon 3,289,982$ 36% 58$ Georgina 2,507,716$ 36% 59$ London 21,326,756$ 3% 61$ Bradford West Gwillimbury 1,457,457$ 9% 61$ Belleville 3,098,900$ 34% 63$ Huntsville 1,209,151$ 23% 66$ Stratford 2,271,274$ 6% 75$ Wasaga Beach 1,121,063$ 7% 75$ Clarington 5,880,535$ 25% 76$ Timmins 3,352,384$ 27% 78$ Orangeville 2,135,263$ 43% 79$ Woodstock 2,910,799$ 27% 82$ Sault Ste. Marie 6,280,683$ 17% 84$ Newmarket 6,289,173$ 22% 85$ Waterloo 9,063,087$ 42% 93$ Aurora 4,769,188$ 31% 100$ Leamington 3,080,851$ 0% 107$ East Gwillimbury 2,400,785$ 0% 114$ Cornwall 5,352,396$ 1% 116$ Bracebridge 1,875,263$ 6% 120$ Oshawa 18,154,881$ 8% 128$ Whitchurch-Stouffville 3,501,730$ 0% 144$ Tillsonburg 2,394,301$ 0% 162$

Average 30% 55$

Source—2006 FIR

129


Recreation Programming and Facilities (Combined) This provides a consolidated summary of recreation programming and facilities to improve consistencies in the comparisons.


Municipality




Net Expenditures

per Capita


per Capita

Total Net Expend.

Recreation Programs and

Facilities Combined per

CapitaMiddlesex Centre 12$ -$ 12$ Brockville 15$ -$ 1$ 16$ King 9$ -$ 8$ 17$ Kawartha Lakes 17$ -$ 4$ 21$ Amherstburg 34$ 5$ (14)$ 25$ Sarnia 25$ -$ 4$ 29$ Thorold 34$ -$ -$ 34$ Pelham 36$ -$ (3)$ 34$ Whitby 29$ -$ 8$ 37$ Central Elgin 36$ -$ 1$ 38$ Lincoln 21$ -$ 17$ 38$ Markham 48$ -$ (9)$ 39$ Cobourg 14$ 18$ 8$ 40$ Kingston 24$ 4$ 12$ 40$ Niagara-on-the-Lake 39$ -$ 4$ 42$ Port Colborne 36$ 8$ 44$ Welland 35$ -$ 9$ 44$ Woolwich 47$ -$ (1)$ 46$ Vaughan 40$ -$ 7$ 46$ Peterborough 36$ 1$ 11$ 48$ Wellesley 49$ -$ -$ 49$ St. Thomas 44$ -$ 5$ 49$ Grimsby 36$ -$ 13$ 49$ Leamington 107$ 2$ (58)$ 51$ Wilmot 33$ -$ 19$ 52$ Barrie 33$ 1$ 19$ 53$ Fort Erie 51$ -$ 2$ 53$ Brantford 33$ 3$ 17$ 53$ Mississauga 45$ 1$ 8$ 54$ Niagara Falls 56$ -$ 0$ 56$ Gravenhurst 23$ -$ 35$ 57$ Milton 40$ -$ 18$ 58$ Halton Hills 48$ -$ 14$ 62$ Chatham-Kent 50$ -$ 14$ 64$ Cambridge 45$ -$ 19$ 64$ Guelph 44$ -$ 21$ 65$ Sudbury 47$ 2$ 16$ 65$ Oakville 43$ (1)$ 23$ 65$ Hamilton 45$ -$ 22$ 67$ Caledon 58$ -$ 10$ 67$ North Bay 51$ 2$ 14$ 68$ Pickering 45$ -$ 23$ 68$ Windsor 54$ 2$ 13$ 69$ Huntsville 66$ -$ 4$ 70$

130


Recreation Programming and Facilities (Combined cont’d)


Municipality




Net Expenditures

per Capita


per Capita

Total Net Expend.

Recreation Programs and

Facilities Combined per

CapitaThunder Bay 50$ 2$ 18$ 70$ Parry Sound 42$ -$ 28$ 70$ Ajax 57$ -$ 15$ 72$ Brampton 38$ 18$ 16$ 72$ St. Catharines 57$ 1$ 14$ 72$ Owen Sound 57$ -$ 16$ 73$ Orangeville 79$ -$ (5)$ 74$ Kitchener 37$ 8$ 30$ 75$ Bradford West Gwillimbury 61$ -$ 16$ 76$ Belleville 63$ 9$ 5$ 77$ London 61$ 2$ 15$ 78$ Timmins 78$ -$ 1$ 79$ East Gwillimbury 114$ -$ (35)$ 79$ Burlington 50$ 3$ 28$ 81$ Woodstock 82$ -$ 3$ 85$ Toronto 43$ -$ 44$ 88$ Wasaga Beach 75$ -$ 14$ 88$ Clarington 76$ -$ 15$ 90$ Whitchurch-Stouffville 144$ -$ (53)$ 90$ Sault Ste. Marie 84$ 2$ 6$ 92$ Ottawa 50$ -$ 42$ 92$ Stratford 75$ 11$ 17$ 103$ Aurora 100$ -$ 5$ 105$ Georgina 59$ -$ 54$ 113$ Cornwall 116$ 2$ 3$ 121$ Waterloo 93$ 1$ 30$ 123$ Newmarket 85$ -$ 39$ 123$ Bracebridge 120$ -$ 37$ 157$ Oshawa 128$ -$ 37$ 166$ Tillsonburg 162$ -$ 40$ 202$

Average 55$ 1$ 12$ 68$

Source—2006 FIR

131


Parks, Recreation Programming and Facilities (Combined) - MPMP Operating


Municipality

MPMP Parks Operating Costs per

Person

MPMP Recreation Programs Operating Costs per

Person

MPMP Recreation Facilities Operating Costs per

Person

MPMP Subtotal per

PersonMiddlesex Centre 16$ -$ 41$ 57$ Amherstburg 22$ 5$ 34$ 61$ Pelham 32$ 4$ 33$ 69$ Kawartha Lakes 15$ 11$ 45$ 71$ Cobourg 59$ 9$ 5$ 72$ Wellesley N/A N/A N/A 77$ London N/A N/A N/A 79$ Sarnia 50$ 5$ 29$ 84$ Thorold 28$ N/A 57$ 85$ St. Thomas 39$ 8$ 39$ 86$ Markham 23$ 19$ 45$ 88$ Kingston 34$ 17$ 40$ 91$ Leamington 16$ -$ 77$ 93$ Bradford West Gwillimbury 13$ 27$ 56$ 96$ Fort Erie 34$ 2$ 61$ 97$ Chatham-Kent 23$ 22$ 53$ 98$ St. Catharines 44$ 12$ 42$ 98$ Woolwich 17$ 3$ 78$ 98$ Hamilton 31$ 27$ 41$ 99$ Wilmot 25$ 18$ 57$ 101$ Wasaga beach 30$ 22$ 51$ 102$ Niagara Falls 37$ 15$ 51$ 103$ Brockville 57$ 1$ 47$ 105$ Mississauga 30$ 26$ 49$ 106$ East Gwillimbury -$ 9$ 99$ 108$ Lincoln 38$ 26$ 44$ 108$ Whitby 26$ 8$ 75$ 109$ Guelph 27$ 23$ 58$ 109$ Toronto 38$ 47$ 25$ 110$ Welland 56$ 14$ 41$ 111$ Barrie 32$ 35$ 46$ 113$ Cambridge 39$ 19$ 56$ 113$ Vaughan 32$ 39$ 42$ 114$ Grimsby 35$ 20$ 59$ 114$ Central Elgin 45$ 2$ 69$ 115$ Niagara-on-the-Lake 52$ 8$ 55$ 115$ Brampton 43$ 26$ 47$ 116$ King 28$ 22$ 67$ 117$ Sault Ste. Marie 45$ 7$ 70$ 122$ Clarington 18$ 18$ 89$ 125$ Peterborough 30$ 14$ 82$ 126$ Kitchener 41$ 32$ 53$ 126$ Windsor 47$ 14$ 65$ 126$ Huntsville 19$ 28$ 79$ 127$

132


Parks, Recreation Programming and Facilities (Combined) - MPMP Operating (cont’d)


Municipality

MPMP Parks Operating Costs per

Person

MPMP Recreation Programs Operating Costs per

Person

MPMP Recreation Facilities Operating Costs per

Person

MPMP Subtotal per

PersonSudbury 37$ 19$ 73$ 128$ Port Colborne 67$ -$ 64$ 131$ Pickering 30$ 37$ 65$ 132$ Oakville 50$ 46$ 40$ 135$ Halton Hills 27$ 42$ 67$ 136$ Ottawa 30$ 60$ 47$ 136$ Georgina 41$ 21$ 75$ 137$ North Bay 51$ 29$ 58$ 138$ Orangeville 16$ 11$ 113$ 139$ Newmarket 29$ 43$ 67$ 139$ Brantford 51$ 32$ 56$ 140$ Woodstock 40$ 6$ 98$ 143$ Whitchurch-Stouffville 11$ 15$ 118$ 143$ Richmond Hill 49$ 41$ 53$ 143$ Burlington 36$ 45$ 62$ 144$ Milton 36$ 44$ 65$ 145$ Caledon 28$ 47$ 71$ 145$ Belleville 42$ 13$ 94$ 150$ Stratford 52$ 22$ 77$ 151$ Owen Sound 48$ 28$ 76$ 152$ Ajax 44$ 24$ 83$ 152$ Gravenhurst 58$ 46$ 52$ 156$ Bracebridge 24$ 90$ 42$ 156$ Oshawa 50$ 59$ 49$ 158$ Waterloo 38$ 32$ 91$ 161$ Parry Sound 44$ 36$ 83$ 163$ Thunder Bay 56$ 23$ 84$ 163$ Cornwall 24$ 51$ 94$ 169$ Aurora 47$ 36$ 90$ 174$ Tillsonburg 20$ 99$ 114$ 233$

Average 35$ 25$ 62$ 121$

133


Library


MunicipalityNet

Expenditures


Library MPMP

Cost/Use

Library MPMP Uses/

Person

Library Net

Expend. per capita Population Range

Middlesex Centre (4,502)$ 115% N/A N/A -$ under 20,000Woolwich 13,636$ 0% N/A N/A 1$ under 20,000Central Elgin 21,350$ 0% N/A N/A 2$ under 20,000Wellesley 18,617$ 45% N/A N/A 2$ under 20,000Sarnia 238,756$ 0% N/A N/A 3$ 50,000 - 99,999Amherstburg 75,997$ 0% N/A N/A 3$ 20,000 - 49,999Kawartha Lakes 1,207,645$ 16% 1.86$ 10 16$ 50,000 - 99,999Tillsonburg 269,903$ 16% 1.13$ 17 18$ under 20,000Parry Sound 129,843$ 47% 3.99$ 7 22$ under 20,000Peterborough 1,706,987$ 13% 1.41$ 15 23$ 50,000 - 99,999Thorold 444,253$ 12% 1.84$ 15 24$ under 20,000Brampton 11,080,647$ 3% 1.46$ 17 26$ 100,000 +Timmins 1,256,908$ 10% N/A 11 29$ 20,000 - 49,999Chatham-Kent 3,175,256$ 9% 2.53$ 13 29$ 100,000 +Whitchurch-Stouffville 720,485$ 9% N/A 5 30$ 20,000 - 49,999Barrie 3,833,411$ 10% 0.97$ 28 30$ 100,000 +Welland 1,531,379$ 13% 2.65$ 13 30$ 50,000 - 99,999Cobourg 555,763$ 42% 1.62$ 24 31$ under 20,000Huntsville 573,718$ 14% 1.31$ 28 31$ under 20,000East Gwillimbury 669,587$ 7% 2.61$ 14 32$ 20,000 - 49,999Port Colborne 595,178$ 11% 2.04$ 16 32$ under 20,000Sault Ste. Marie 2,426,405$ 16% 2.13$ 17 32$ 50,000 - 99,999Wasaga Beach 506,742$ 9% 3.73$ 9 34$ under 20,000Brockville 743,521$ 13% 1.64$ 27 34$ 20,000 - 49,999Newmarket 2,554,075$ 5% 2.63$ 11 34$ 50,000 - 99,999St. Catharines 4,573,950$ 9% 1.37$ 26 35$ 100,000 +Markham 9,149,241$ 7% 1.04$ 33 35$ 100,000 +Lincoln 761,608$ 9% 0.45$ N/A 35$ 20,000 - 49,999North Bay 1,894,328$ 7% 0.92$ 37 35$ 50,000 - 99,999Gravenhurst 387,763$ 15% 2.17$ 19 35$ under 20,000Ajax 3,171,362$ 8% 2.04$ 18 35$ 50,000 - 99,999Niagara-on-the-Lake 513,632$ 11% 1.91$ 16 35$ under 20,000Waterloo 3,459,499$ 8% 1.29$ 25 35$ 50,000 - 99,999Pelham 573,829$ 13% 1.77$ 23 36$ under 20,000Clarington 2,812,545$ 5% 1.90$ 15 36$ 50,000 - 99,999Cambridge 4,358,706$ 12% 1.83$ 21 36$ 100,000 +Georgina 1,537,108$ 8% N/A 11 36$ 20,000 - 49,999Fort Erie 1,094,311$ 6% 2.10$ 18 37$ 20,000 - 49,999Milton 2,355,155$ 3% 2.60$ 14 37$ 50,000 - 99,999Belleville 1,798,344$ 10% 5.24$ 8 37$ 20,000 - 49,999Windsor 7,976,571$ 9% 2.18$ 18 37$ 100,000 +Bracebridge 597,060$ 19% 1.90$ 24 38$ under 20,000Halton Hills 2,132,315$ 7% 0.79$ 52 39$ 50,000 - 99,999Owen Sound 839,948$ 39% 1.25$ 39$ 20,000 - 49,999

134


Library (cont’d)


MunicipalityNet

Expenditures


Library MPMP

Cost/Use

Library MPMP Uses/

Person

Library Net

Expend. per capita Population Range

Whitby 4,388,240$ 6% 1.52$ 22 39$ 100,000 +Mississauga 26,473,836$ 4% 1.81$ 22 40$ 100,000 +Kingston 4,661,943$ 19% 1.68$ 25 40$ 100,000 +Brantford 3,626,232$ 10% 2.21$ 18 40$ 50,000 - 99,999Bradford West Gwillimbury 977,066$ -$ 2.81$ 13 41$ 20,000 - 49,999Caledon 2,369,044$ 3% 2.15$ 20 42$ 50,000 - 99,999Kitchener 8,592,268$ 4% 1.71$ 24 42$ 100,000 +Grimsby 1,018,645$ 8% 1.07$ 37 43$ 20,000 - 49,999Cornwall 1,956,634$ 10% 2.28$ 18 43$ 20,000 - 49,999Sudbury 6,745,170$ 7% 2.03$ 22 43$ 100,000 +Thunder Bay 4,724,417$ 5% 1.83$ 25 43$ 100,000 +Vaughan 10,528,739$ 2% 1.69$ 22 44$ 100,000 +Orangeville 1,215,235$ 8% 3.80$ 11 45$ 20,000 - 49,999Woodstock 1,606,348$ 7% 1.35$ 38 45$ 20,000 - 49,999St. Thomas 1,670,582$ 4% 2.27$ 21 46$ 20,000 - 49,999Ottawa 38,324,384$ 5% 1.72$ 26 47$ 100,000 +Oakville 7,946,557$ 3% 1.46$ 34 48$ 100,000 +Aurora 2,378,713$ 3% 1.68$ 28 50$ 20,000 - 49,999Guelph 5,769,117$ 7% 1.86$ 29 50$ 100,000 +Burlington 8,445,569$ 4% 1.87$ 24 51$ 100,000 +Niagara Falls 4,221,717$ 4% 0.66$ 81 51$ 50,000 - 99,999King 1,017,132$ 10% 2.39$ 23 52$ under 20,000Hamilton 26,907,167$ 6% 2.16$ 25 53$ 100,000 +Pickering 4,729,060$ 6% 1.87$ 26 54$ 50,000 - 99,999Stratford 1,661,939$ 10% 1.88$ 32 55$ 20,000 - 49,999London 19,342,434$ 6% 2.07$ 23 55$ 100,000 +Oshawa 8,868,551$ 1% 3.55$ 16 63$ 100,000 +Toronto 157,765,664$ 6% 1.76$ 34 63$ 100,000 +

Average 11% 1.96$ 22.1 36$

Source—2006 FIR

135


Cultural Services


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Cultural Services Net Expenditures

per CapitaPopulation

RangeEast Gwillimbury (721,730)$ 0% (34)$ 20,000 - 49,999Huntsville (225,140)$ (12)$ under 20,000Ajax 9,462$ 0% 0$ 50,000 - 99,999Wellesley 2,310$ 0% 0$ under 20,000Sarnia 26,912$ 0% 0$ 50,000 - 99,999Wasaga Beach 5,780$ 0% 0$ under 20,000Niagara Region 224,436$ 0% 1$ 100,000 +Caledon 38,050$ 47% 1$ 50,000 - 99,999Pelham 13,486$ 0% 1$ under 20,000Peel Region 1,127,307$ 16% 1$ 100,000 +Sudbury 186,982$ 9% 1$ 100,000 +Bracebridge 19,411$ 4% 1$ under 20,000Kawartha Lakes 97,723$ 0% 1$ 50,000 - 99,999Halton Region 754,922$ 6% 2$ 100,000 +Welland 102,000$ 0% 2$ 50,000 - 99,999Halton Hills 134,075$ 40% 2$ 50,000 - 99,999St. Thomas 90,106$ 0% 2$ 20,000 - 49,999Aurora 125,627$ 4% 3$ 20,000 - 49,999Leamington 78,522$ 0% 3$ 20,000 - 49,999Cobourg 64,387$ 67% 4$ under 20,000Cornwall 182,025$ 0% 4$ 20,000 - 49,999Mississauga 2,856,586$ 9% 4$ 100,000 +Orangeville 115,165$ 1% 4$ 20,000 - 49,999Milton 318,207$ 0% 5$ 50,000 - 99,999Waterloo Region 2,553,024$ 9% 5$ 100,000 +Newmarket 438,768$ 39% 6$ 50,000 - 99,999Cambridge 729,697$ 33% 6$ 100,000 +Pickering 532,841$ 21% 6$ 50,000 - 99,999Niagara Falls 498,870$ 7% 6$ 50,000 - 99,999King 122,280$ 4% 6$ under 20,000Wilmot 110,346$ 32% 6$ under 20,000Belleville 325,598$ 11% 7$ 20,000 - 49,999Barrie 860,470$ 0% 7$ 100,000 +Burlington 1,132,735$ 10% 7$ 100,000 +Timmins 312,477$ 24% 7$ 20,000 - 49,999Amherstburg 174,935$ 0% 8$ 20,000 - 49,999Sault Ste. Marie 661,096$ 5% 9$ 50,000 - 99,999Clarington 689,830$ 7% 9$ 50,000 - 99,999Lincoln 193,759$ 20% 9$ 20,000 - 49,999North Bay 493,255$ 0% 9$ 50,000 - 99,999Whitchurch-Stouffville 228,101$ 19% 9$ 20,000 - 49,999Georgina 399,303$ 22% 9$ 20,000 - 49,999Oshawa 1,365,068$ 0% 10$ 100,000 +Tillsonburg 153,421$ 26% 10$ under 20,000Fort Erie 357,086$ 5% 12$ 20,000 - 49,999Brampton 5,202,979$ 25% 12$ 100,000 +

136


Cultural Services (cont’d)


MunicipalityNet

Expenditures

Revenues as a % of

Expenditures

Cultural Services Net Expenditures

per CapitaPopulation

RangeMarkham 3,526,574$ 9% 13$ 100,000 +Waterloo 1,366,102$ 2% 14$ 50,000 - 99,999Chatham-Kent 1,541,786$ 21% 14$ 100,000 +St. Catharines 2,100,451$ 5% 16$ 100,000 +Hamilton 8,304,691$ 13% 16$ 100,000 +Parry Sound 98,615$ 0% 17$ under 20,000Kitchener 3,487,448$ 66% 17$ 100,000 +Oakville 2,880,141$ 34% 17$ 100,000 +Ottawa 14,228,466$ 10% 18$ 100,000 +Windsor 3,793,653$ 37% 18$ 100,000 +Guelph 2,023,915$ 35% 18$ 100,000 +Port Colborne 338,901$ 0% 18$ under 20,000London 6,645,313$ 17% 19$ 100,000 +Thunder Bay 2,276,298$ 52% 21$ 100,000 +Stratford 647,448$ 0% 21$ 20,000 - 49,999Grimsby 549,507$ 18% 23$ 20,000 - 49,999Woodstock 846,145$ 10% 24$ 20,000 - 49,999Vaughan 6,110,200$ 3% 26$ 100,000 +Brockville 567,072$ 46% 26$ 20,000 - 49,999Toronto 69,111,684$ 49% 28$ 100,000 +Niagara-on-the-Lake 404,889$ 0% 28$ under 20,000Kingston 3,302,709$ 24% 28$ 100,000 +Peterborough 2,161,958$ 11% 29$ 50,000 - 99,999Owen Sound 662,721$ 39% 30$ 20,000 - 49,999Brantford 2,924,772$ 24% 32$ 50,000 - 99,999Gravenhurst 386,101$ 34% 35$ under 20,000

Average 15% 10$

Source—2006 FIR

137


Planning


Municipality

Net Expenditures Planning and

Zoning

Revenues as a % of

Expenditures

Net Expenditures Planning and Zoning Per

Capita Population

RangeWilmot (103,647)$ 143% (6)$ under 20,000Woodstock (26,290)$ N/A (1)$ 20,000 - 49,999Stratford 31,999$ 77% 1$ 20,000 - 49,999Sarnia 153,335$ 78% 2$ 50,000 - 99,999Grimsby 73,358$ 80% 3$ 20,000 - 49,999Sault Ste. Marie 327,668$ 0% 4$ 50,000 - 99,999Markham 1,383,217$ 78% 5$ 100,000 +Leamington 189,673$ 26% 7$ 20,000 - 49,999Owen Sound 146,769$ 47% 7$ 20,000 - 49,999Orangeville 202,106$ 34% 8$ 20,000 - 49,999St. Thomas 271,700$ 46% 8$ 20,000 - 49,999Whitby 837,325$ 44% 8$ 100,000 +Belleville 370,877$ 33% 8$ 20,000 - 49,999Kawartha Lakes 606,956$ 35% 8$ 50,000 - 99,999Kingston 1,034,539$ 37% 9$ 100,000 +Chatham-Kent 977,776$ 36% 9$ 100,000 +Hamilton 4,757,586$ 49% 9$ 100,000 +Guelph 1,121,398$ 35% 10$ 100,000 +Mississauga 6,627,315$ 31% 10$ 100,000 +Wellesley 97,165$ 31% 10$ under 20,000Milton 636,424$ 73% 10$ 50,000 - 99,999Bradford West Gwillimbury 251,471$ 51% 10$ 20,000 - 49,999Barrie 1,354,769$ 7% 11$ 100,000 +Toronto 26,869,557$ 38% 11$ 100,000 +Thunder Bay 1,228,192$ 12% 11$ 100,000 +Cornwall 540,641$ 6% 12$ 20,000 - 49,999Welland 609,136$ 13% 12$ 50,000 - 99,999Cobourg 223,891$ 19% 12$ under 20,000Amherstburg 277,362$ 29% 13$ 20,000 - 49,999Newmarket 950,278$ 40% 13$ 50,000 - 99,999Port Colborne 241,565$ 16% 13$ under 20,000Pelham 211,708$ 23% 13$ under 20,000London 4,729,561$ 17% 13$ 100,000 +Timmins 648,796$ 7% 15$ 20,000 - 49,999Halton Hills 871,534$ 28% 16$ 50,000 - 99,999Fort Erie 479,418$ 25% 16$ 20,000 - 49,999Woolwich 316,700$ 15% 16$ under 20,000Middlesex Centre 251,935$ 35% 16$ under 20,000Brantford 1,463,823$ 59% 16$ 50,000 - 99,999Niagara Falls 1,339,960$ 10% 16$ 50,000 - 99,999Sudbury 2,649,375$ 16% 17$ 100,000 +Burlington 2,997,714$ 35% 18$ 100,000 +Wasaga Beach 276,045$ 68% 18$ under 20,000Cambridge 2,339,962$ 20% 19$ 100,000 +

138


Planning (cont’d)


Municipality

Net Expenditures Planning and

Zoning

Revenues as a % of

Expenditures

Net Expenditures Planning and Zoning Per

Capita Population

RangeAurora 932,326$ 28% 20$ 20,000 - 49,999St. Catharines 2,589,702$ 8% 20$ 100,000 +Oakville 3,253,746$ 46% 20$ 100,000 +North Bay 1,063,457$ 2% 20$ 50,000 - 99,999Oshawa 2,823,177$ 8% 20$ 100,000 +Tillsonburg 302,299$ 64% 20$ under 20,000Kitchener 4,187,283$ 20% 20$ 100,000 +Georgina 875,636$ 14% 21$ 20,000 - 49,999Thorold 389,872$ 19% 21$ under 20,000Pickering 1,889,461$ 15% 22$ 50,000 - 99,999Central Elgin 275,263$ 0% 22$ under 20,000Windsor 4,689,673$ 8% 22$ 100,000 +Ottawa 17,684,501$ 24% 22$ 100,000 +Lincoln 498,166$ 26% 23$ 20,000 - 49,999King 448,061$ 32% 23$ under 20,000Huntsville 429,182$ 33% 23$ under 20,000Parry Sound 140,516$ 21% 24$ under 20,000Ajax 2,209,747$ 27% 25$ 50,000 - 99,999Whitchurch-Stouffville 613,395$ 59% 25$ 20,000 - 49,999Waterloo 2,543,280$ 7% 26$ 50,000 - 99,999Clarington 2,030,761$ 10% 26$ 50,000 - 99,999Peterborough 2,325,833$ 13% 31$ 50,000 - 99,999Brockville 740,455$ 7% 34$ 20,000 - 49,999Niagara-on-the-Lake 547,700$ 25% 38$ under 20,000Brampton 17,897,242$ 30% 41$ 100,000 +Vaughan 10,655,526$ 42% 45$ 100,000 +East Gwillimbury 995,742$ 8% 47$ 20,000 - 49,999Bracebridge 988,680$ 2% 63$ under 20,000Caledon 3,875,652$ 14% 68$ 50,000 - 99,999Gravenhurst 996,459$ 14% 90$ under 20,000

Average 31% 19$

Peel Region 2,698,266$ 6% 2$ 100,000 +York Region 3,159,580$ 11% 4$ 100,000 +Niagara Region 2,496,648$ 8% 6$ 100,000 +Halton Region 2,995,628$ 13% 7$ 100,000 +Durham Region 4,161,014$ 12% 7$ 100,000 +Waterloo Region 3,798,248$ 6% 8$ 100,000 +Muskoka District 1,102,551$ 22% 19$ 50,000 - 99,999

Average Region 11% 8$

Source—2006 FIR

139


Commercial and Industrial


MunicipalityNet

Expenditures

Revenue as %

Expend.

Net Expend.

Per CapitaCentral Elgin 3,863$ 65.4% 0$ Niagara-on-the-Lake 5,485$ 0.0% 0$ Lincoln 20,131$ 0.0% 1$ Pelham 19,321$ 0.0% 1$ Markham 452,040$ 0.0% 2$ Halton Hills 181,480$ 12.2% 3$ Whitchurch-Stouffville 94,897$ 0.0% 4$ Whitby 453,121$ 0.2% 4$ Vaughan 1,086,182$ 21.6% 5$ Ajax 412,861$ 1.9% 5$ St. Thomas 182,034$ 5.2% 5$ Oshawa 717,055$ 2.2% 5$ Newmarket 395,016$ 0.0% 5$ Amherstburg 118,656$ 0.0% 5$ Grimsby 132,472$ 1.5% 6$ Milton 365,813$ 1.4% 6$ Leamington 169,572$ 34.9% 6$ Kitchener 1,285,236$ 6.0% 6$ Mississauga 4,320,133$ 2.9% 6$ Tillsonburg 100,007$ 0.0% 7$ Caledon 399,847$ 15.9% 7$ Georgina 297,646$ 0.0% 7$ Thorold 129,138$ 19.2% 7$ Welland 380,733$ 7.1% 8$ Waterloo 786,588$ 64.7% 8$ Burlington 1,327,712$ 32.2% 8$ Oakville 1,458,283$ 8.4% 9$ Huntsville 170,625$ 46.4% 9$ Kawartha Lakes 741,525$ 16.1% 10$ Toronto 25,255,723$ 0.6% 10$ Barrie 1,320,516$ 6.6% 10$ Brampton 4,687,792$ 4.6% 11$ Guelph 1,431,311$ 8.8% 12$ St. Catharines 1,726,458$ 10.3% 13$ Ottawa 10,924,263$ 1.9% 13$ Cambridge 1,647,669$ 0.5% 14$ Hamilton 6,987,250$ 36.0% 14$ Belleville 734,796$ 14.2% 15$ Woolwich 296,225$ 0.0% 15$ Wasaga Beach 232,023$ 1.9% 15$ Clarington 1,380,482$ 9.2% 18$

140


Commercial and Industrial (cont’d)


Source—2006 FIR

MunicipalityNet

Expenditures

Revenue as %

Expend.

Net Expend.

Per CapitaSarnia 1,371,342$ 0.0% 19$ Port Colborne 357,662$ 64.8% 19$ Peterborough 1,581,335$ 27.6% 21$ Fort Erie 647,370$ 1.2% 22$ Windsor 4,829,435$ 9.2% 22$ Chatham-Kent 3,114,109$ 9.2% 29$ Bracebridge 451,867$ 29.5% 29$ Brockville 658,588$ 17.2% 30$ Cornwall 1,386,993$ 14.1% 30$ Orangeville 844,970$ 23.9% 31$ Timmins 1,365,348$ 40.0% 32$ Cobourg 583,611$ 7.3% 32$ Woodstock 1,144,142$ 10.0% 32$ Sudbury 5,982,916$ 12.8% 38$ Owen Sound 834,773$ 33.6% 38$ Niagara Falls 3,283,293$ 0.2% 40$ Kingston 4,980,755$ 0.0% 42$ Stratford 1,518,518$ 7.9% 50$ London 18,606,412$ 21.6% 53$ Thunder Bay 6,817,215$ 17.0% 62$ North Bay 3,384,879$ 18.3% 63$ Gravenhurst 980,572$ 0.0% 89$ Brantford 11,392,707$ 3.1% 126$ Parry Sound 936,694$ 35.8% 161$ Sault Ste. Marie 14,927,375$ 1.7% 199$

Average 13.1% 25$

York Region 816,516$ 49.9% 1$ Halton Region 807,236$ 22.3% 2$ Durham Region 1,717,943$ 16.4% 3$ Muskoka District 268,120$ 0.0% 5$ Niagara Region 2,127,728$ 0.0% 5$

Average Region 17.7% 3$

141


Select User Fees and Revenue Information

User Fee & Revenue Information

142


Analyzing revenue structure will help to identify the following types of problems: • Deterioration of revenue base

• Practices and policies that may adversely affect revenue yields

• Poor revenue-estimating practices

• Efficiency of the collection and administration of revenues

• Overdependence on intergovernmental revenue sources

• User fees that are not covering the cost of services

• Changes in the tax burden on various segments of the population

• Development Charges

• Building Permit Fees

• Commercial Solid Waste Tipping Fees

• Transit Fares

• Ontario Unconditional Grants

• Ontario and Canada Conditional Grants

• Licencing, Permits & Rents, etc. Per Capita

• Penalties & Interest on Taxes and Other Fine Revenues per Capita

• Investment Income Revenue

• Gaming and Casino Revenues Per Capita

• Contributions from Reserves, Reserve Funds

• Revenues From Government Enterprise


Select User Fees &Revenue InformationSelect User Fees &

Revenue Information

143


The User Fee and Revenue Information section of the report includes select user fees based on feedback received from the participating municipalities. In addition to a 2007 fee comparison, this section of the report also includes, a comparison of User Fee Revenues as a percentage of Total Expenditures (2006 FIRs) along with other sources of revenues such as CRF, gaming and other revenues. The following information is provided to assist municipalities in understanding some basic facts about each municipality included in the study.

User Fees as a % of Expenditures

The accuracy of this indicator depends on the clear identification of all costs (direct and indirect) associated with a user charge supported activity. Across Ontario municipalities, full activity based accounting is not always the practice, however, the following schedules provide a general indication of the extent to which a service is being recovered from user fees. User Fee policies also vary across municipalities to the extent to which costs should be recovered from fees.

User Fees User fees and charges are voluntary payments (“voluntary” in the sense that they are paid only to the extent the individual chooses to use the service) that are used to finance municipal services such as water, sewerage, transit, recreational activities and miscellaneous activities. These charges are for a particular benefit that an individual receives. Another way to define user fees is that they must exhibit the following three characteristics:

♦ Separability—are costs easily identifiable and separate beneficiaries identifiable? ♦ Voluntarism—can the user voluntarily decide whether to use the service? ♦ Chargeability—can the costs be efficiently collected from the public? The Province passed the new Municipal Act in December 2001, which came into force on January 1, 2003. The new Act is meant to provide transparency in the process of implementing fees. Fees are addressed in Part XII, section 391 of the Municipal Act. The Act states that a municipality may pass by-laws imposing fees or charges on any class of persons:

♦ For services or activities provided or done by or on behalf of it ♦ For costs payable by it for services or activities provided or done by or on behalf of any

other municipality ♦ For the use of its property including property under its control ♦ For capital costs payable by it for sewer and water services or activities which will be

provided or done on behalf of it after the fees or charges are imposed


144


Development Charges The recovery of costs by Ontario municipalities for capital infrastructure required to support new growth is governed by the Development Charges Act (1997) and supporting regulations. Timing of By-Law Updates This legislation provides for the periodic (maximum 5 year) replacement of existing development charge by-laws, at which time a detailed background study is required to support new charges to be incorporated into the revised development charge (D.C.) by-law. The Act also provides that a municipality can, notwithstanding the term of the by-law, revise all or part of the current by-law in the event that material changes have occurred that require adjustments to the quantum of charges. In the case of revisions to the existing by-law, either as a result of the termination of an existing by-law or in the event that the current by-law is amended prior to its expiry, the Act is prescriptive in the documentation that must be included in the background study. Comparison of Development Charges A comparison of development charges was undertaken using the most current data available. These rates reflect properties in the urban areas. Municipalities with varying development charge rates based on location within the municipality have been included in the report for the urban centre. Examples include City of Hamilton, Ottawa, Greater Sudbury and Kawartha Lakes. The tables on the next few pages summarize the total development charges in each municipality, including upper, lower and education charges. General Introductory Comments • The municipalities of Cornwall, Parry Sound, Sault Ste. Marie, Thunder Bay and Timmins

do not charge development charges • There were no school board charges for the Region of Niagara, Belleville, Brockville,

Central Elgin, Chatham-Kent, Cobourg, Cornwall, Kawartha Lakes, Kingston, District of Muskoka, Middlesex Centre, Norfolk, North Bay, Owen Sound, Parry Sound, Peterborough, Sarnia, St. Thomas, Stratford, Sudbury, Tillsonburg, Windsor and Woodstock.

• There is a significant range in terms of development charges across the survey • 12 municipalities have no municipal industrial development charges • 4 municipalities have no municipal commercial development charges


145


2007 Development Charges


Total

Municipality

Single Semi-Detached

Dwellings per unit


per unit

Multiples Dwelling 1&2

per unit

Apartment units < 2 per

unit

Apartment units >=2 per

unit

Non Residential Commercial

per sq. ft.

Non Residential

Industrial per sq. ft.

Cornwall none none none none none none noneParry Sound none none none none none none noneSault Ste. Marie none none none none none none none

Thunder Bay none none none none none none none

Timmins none none none none none none noneNorfolk 1,216$ 901$ 901$ 607$ 754$ 0.68$ Brockville 1,244$ 1,169$ 1,169$ 696$ 696$ 0.30$ 0.30$ Chatham-Kent 2,166$ 1,948$ 1,948$ 1,238$ 1,238$ 2.09$ Sudbury 2,886$ 1,742$ 1,742$ 1,742$ 1,742$ North Bay 3,923$ 3,280$ 3,280$ 1,404$ 2,226$ 0.67$ 0.67$ Sarnia 4,852$ 3,512$ 3,512$ 2,472$ 2,472$ 3.98$ 3.29$ Middlesex Centre 4,878$ 3,473$ 2,553$ 1,985$ 2,624$ 1.54$ 0.62$ Wainfleet 5,085$ 3,955$ 3,955$ 2,825$ 2,825$ 3.39$ 2.20$ Belleville 5,639$ 3,940$ 3,940$ 2,728$ 3,450$ 2.36$ St. Thomas 6,278$ 5,213$ 5,213$ 3,095$ 3,692$ 3.90$ St. Catharines 7,070$ 5,283$ 5,283$ 3,167$ 3,167$ 3.39$ 2.20$ Owen Sound 7,366$ 6,822$ 6,822$ 5,665$ 5,665$ Central Elgin 7,986$ 7,986$ 7,986$ Woodstock 8,279$ 6,146$ 6,146$ 3,207$ 4,271$ 3.38$ Brantford 8,681$ 6,257$ 6,257$ 3,805$ 6,148$ 5.84$ 5.12$ Tillsonburg 8,789$ 6,524$ 6,524$ 3,404$ 5,710$ 3.45$ Kingston 9,285$ 7,582$ 7,582$ 4,506$ 5,796$ 8.19$ 8.19$ Wellesley 9,374$ 7,602$ 7,602$ 6,260$ 6,260$ 4.37$ 4.37$ Amherstburg 9,487$ 8,955$ 8,955$ 8,524$ 8,524$ Port Colborne 9,573$ 7,193$ 7,193$ 5,067$ 5,905$ 4.86$ 3.32$ Thorold 9,623$ 7,501$ 7,501$ 5,536$ 5,536$ 4.99$ 2.20$ Kawartha Lakes 9,747$ 9,747$ 9,747$ 9,747$ 9,747$ 1.64$ 1.64$ Welland 9,824$ 7,933$ 7,933$ 4,870$ 5,902$ 3.39$ 2.20$ Stratford 9,830$ 6,955$ 6,955$ 3,708$ 5,563$ 1.67$ North Dumfries 10,451$ 8,679$ 8,679$ 7,337$ 7,337$ 4.37$ 4.37$ Toronto 10,817$ 8,690$ 8,690$ 4,600$ 7,157$ 7.99$ 0.22$ Cobourg 10,864$ 8,537$ 8,537$ 5,046$ 5,046$ 5.90$ 5.90$ Windsor 10,883$ 9,233$ 9,233$ 5,606$ 5,606$ 2.05$ West Lincoln 10,967$ 7,929$ 7,929$ 5,435$ 6,012$ 6.06$ 4.87$ Peterborough 11,244$ 9,694$ 9,694$ 6,594$ 6,594$ 4.08$ Grimsby 11,483$ 8,202$ 8,202$ 6,083$ 6,083$ 6.20$ 5.01$ Bracebridge 11,484$ 10,093$ 10,093$ 5,003$ 7,528$ 2.51$ 2.51$ Ottawa 11,739$ 9,043$ 9,043$ 5,476$ 8,051$ 8.35$ 8.35$ Huntsville 12,061$ 10,654$ 10,654$ 5,550$ 8,205$ 2.30$ 1.28$ Leamington 12,255$ 10,590$ 10,590$ 8,510$ 8,510$ 1.30$ 1.30$ Woolwich 12,521$ 9,823$ 9,823$ 7,033$ 7,420$ 5.84$ 5.84$ Gravenhurst 12,676$ 11,473$ 11,473$ 6,002$ 8,737$ 2.32$ 2.32$ Niagara Falls 12,825$ 8,932$ 8,932$ 5,926$ 6,888$ 5.83$ 2.20$ Wasaga Beach 12,848$ 10,859$ 10,859$ 6,881$ 10,019$ 1.72$ 0.19$

Total Development Charges

146


The following municipalities have additional charges as indicated: • Markham $76,136 /hectare • Mississauga $56,039 /hectare • Pelham $33,848 residential, $9,939 non-residential

2007 Development Charges (cont’d)


Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Wilmot 12,866$ 10,515$ 10,515$ 7,188$ 8,372$ 5.54$ 5.54$ Fort Erie 13,342$ 10,513$ 10,513$ 7,620$ 7,620$ 8.14$ 3.89$ Guelph 13,464$ 10,931$ 10,931$ 5,976$ 7,862$ 8.16$ 5.02$ Pelham 13,587$ 10,093$ 10,093$ 7,206$ 7,206$ 3.39$ 2.20$ London 14,184$ 10,984$ 10,984$ 6,858$ 9,463$ 13.47$ Niagara-on-the-Lake 15,737$ 13,075$ 13,075$ 7,543$ 9,506$ 5.64$ 4.45$ Kitchener 16,237$ 14,183$ 14,183$ 10,309$ 10,309$ 5.65$ 5.65$ Cambridge 17,040$ 15,268$ 15,268$ 10,343$ 10,343$ 5.83$ 5.83$ Barrie 18,123$ 15,834$ 15,834$ 8,803$ 11,998$ 12.07$ 7.83$ Lincoln 18,179$ 13,295$ 13,295$ 8,156$ 11,227$ 9.43$ 8.24$ Orangeville 18,448$ 13,716$ 13,716$ 6,857$ 9,860$ 8.89$ 8.89$ Waterloo 19,054$ 14,529$ 14,529$ 8,361$ 11,420$ 7.80$ 7.80$ Hamilton 19,300$ 15,377$ 15,377$ 7,703$ 12,690$ 17.22$ 3.46$ Mississauga 21,103$ 21,103$ 21,103$ 9,034$ 15,618$ 9.26$ 6.78$ Oshawa 22,618$ 19,544$ 19,544$ 9,904$ 13,819$ 8.51$ 3.14$ Burlington 23,167$ 18,541$ 13,790$ 10,016$ 13,833$ 13.22$ 10.07$ Halton Hills 23,345$ 19,593$ 15,248$ 10,249$ 14,162$ 13.15$ 10.00$ Caledon 24,099$ 22,868$ 22,868$ 10,329$ 17,097$ 7.29$ 5.19$ Clarington 24,831$ 22,019$ 21,588$ 14,890$ 17,919$ 9.01$ 2.00$ Whitby 25,262$ 21,359$ 21,359$ 10,324$ 15,451$ 8.70$ 1.66$ Pickering 25,366$ 21,235$ 21,235$ 10,210$ 15,165$ 8.04$ 2.67$ Ajax 25,411$ 21,534$ 21,534$ 10,203$ 14,723$ 8.45$ 2.03$ Oakville 27,148$ 22,056$ 18,614$ 11,503$ 17,216$ 15.78$ 12.63$ Brampton 27,514$ 27,514$ 27,514$ 11,597$ 20,546$ 10.59$ 7.34$ Georgina 27,903$ 23,928$ 23,928$ 12,013$ 17,689$ 12.88$ 6.46$ East Gwillimbury 29,289$ 24,515$ 24,515$ 12,429$ 18,297$ 12.90$ 6.48$ Bradford West Gwillimbury 30,631$ 21,075$ 21,075$ 14,587$ 19,898$ 10.29$ 8.76$ Newmarket 31,343$ 26,030$ 26,030$ 13,111$ 19,648$ 12.39$ 5.97$ Whitchurch-Stouffville 31,885$ 25,532$ 25,532$ 14,174$ 19,461$ 15.80$ 9.38$ King 32,343$ 27,360$ 27,360$ 13,631$ 20,041$ 15.02$ 8.60$ Markham 32,413$ 26,732$ 26,732$ 13,732$ 20,631$ 11.75$ 5.33$ Vaughan 33,395$ 28,189$ 28,189$ 15,411$ 20,215$ 12.96$ 6.54$ Richmond Hill 33,504$ 28,005$ 28,005$ 15,331$ 20,135$ 13.92$ 6.11$ Aurora 34,702$ 28,626$ 28,626$ 14,880$ 21,282$ 13.90$ 7.48$ Milton 35,148$ 28,723$ 23,824$ 16,028$ 21,993$ 15.03$ 11.19$

Average 15,813$ 13,087$ 12,833$ 7,587$ 10,025$ 7.16$ 4.92$ Median 12,751$ 10,514$ 10,514$ 7,033$ 8,372$ 5.98$ 5.02$ Minimum 1,216$ 901$ 901$ 607$ 696$ 0.30$ 0.19$ Maximum 35,148$ 28,723$ 28,626$ 16,028$ 21,993$ 17.22$ 12.63$


147


North Ontario

Eastern Ontario

Niagara/Hamilton

2007 Development Charges—Grouped by Location


Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Cornwall none none none none none none none

Brockville 1,244$ 1,169$ 1,169$ 696$ 696$ 0.30$ 0.30$ Belleville 5,639$ 3,940$ 3,940$ 2,728$ 3,450$ 2.36$ Kingston 9,285$ 7,582$ 7,582$ 4,506$ 5,796$ 8.19$ 8.19$ Kawartha Lakes 9,747$ 9,747$ 9,747$ 9,747$ 9,747$ 1.64$ 1.64$ Cobourg 10,864$ 8,537$ 8,537$ 5,046$ 5,046$ 5.90$ 5.90$ Peterborough 11,244$ 9,694$ 9,694$ 6,594$ 6,594$ 4.08$ Ottawa 11,739$ 9,043$ 9,043$ 5,476$ 8,051$ 8.35$ 8.35$

Eastern Average 8,537$ 7,102$ 7,102$ 4,970$ 5,626$ 4.40$ 4.88$

Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Wainfleet 5,085$ 3,955$ 3,955$ 2,825$ 2,825$ 3.39$ 2.20$ St. Catharines 7,070$ 5,283$ 5,283$ 3,167$ 3,167$ 3.39$ 2.20$ Port Colborne 9,573$ 7,193$ 7,193$ 5,067$ 5,905$ 4.86$ 3.32$ Thorold 9,623$ 7,501$ 7,501$ 5,536$ 5,536$ 4.99$ 2.20$ Welland 9,824$ 7,933$ 7,933$ 4,870$ 5,902$ 3.39$ 2.20$ West Lincoln 10,967$ 7,929$ 7,929$ 5,435$ 6,012$ 6.06$ 4.87$ Grimsby 11,483$ 8,202$ 8,202$ 6,083$ 6,083$ 6.20$ 5.01$ Niagara Falls 12,825$ 8,932$ 8,932$ 5,926$ 6,888$ 5.83$ 2.20$ Fort Erie 13,342$ 10,513$ 10,513$ 7,620$ 7,620$ 8.14$ 3.89$ Pelham 13,587$ 10,093$ 10,093$ 7,206$ 7,206$ 3.39$ 2.20$ Niagara-on-the-Lake 15,737$ 13,075$ 13,075$ 7,543$ 9,506$ 5.64$ 4.45$ Lincoln 18,179$ 13,295$ 13,295$ 8,156$ 11,227$ 9.43$ 8.24$ Hamilton 19,300$ 15,377$ 15,377$ 7,703$ 12,690$ 17.22$ 3.46$

Niagara/Hamilton Average 12,046$ 9,175$ 9,175$ 5,934$ 6,967$ 6.30$ 3.57$


Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Sault Ste. Marie none none none none none none none

Thunder Bay none none none none none none none

Timmins none none none none none none none

Sudbury 2,886$ 1,742$ 1,742$ 1,742$ 1,742$ North Bay 3,923$ 3,280$ 3,280$ 1,404$ 2,226$ 0.67$ 0.67$

North Average 3,405$ 2,511$ 2,511$ 1,573$ 1,984$ 0.67$ 0.67$


148


Southwest Ontario

Simcoe/Muskoka/Dufferin Area



Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Parry Sound none none none none none none noneBracebridge 11,484$ 10,093$ 10,093$ 5,003$ 7,528$ 2.51$ 2.51$ Huntsville 12,061$ 10,654$ 10,654$ 5,550$ 8,205$ 2.30$ 1.28$ Gravenhurst 12,676$ 11,473$ 11,473$ 6,002$ 8,737$ 2.32$ 2.32$ Wasaga Beach 12,848$ 10,859$ 10,859$ 6,881$ 10,019$ 1.72$ 0.19$ Barrie 18,123$ 15,834$ 15,834$ 8,803$ 11,998$ 12.07$ 7.83$ Orangeville 18,448$ 13,716$ 13,716$ 6,857$ 9,860$ 8.89$ 8.89$ Bradford West Gwillimbury 30,631$ 21,075$ 21,075$ 14,587$ 19,898$ 10.29$ 8.76$

Simcoe/Musk./Duff Average 16,610$ 13,386$ 13,386$ 7,669$ 10,892$ 5.73$ 4.54$


Total



Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Amherstburg Southwest 9,487$ 8,955$ 8,955$ 8,524$ 8,524$ Brantford Southwest 8,681$ 6,257$ 6,257$ 3,805$ 6,148$ 5.84$ 5.12$ Cambridge Southwest 17,040$ 15,268$ 15,268$ 10,343$ 10,343$ 5.83$ 5.83$ Central Elgin Southwest 7,986$ 7,986$ 7,986$ Chatham-Kent Southwest 2,166$ 1,948$ 1,948$ 1,238$ 1,238$ 2.09$ Guelph Southwest 13,464$ 10,931$ 10,931$ 5,976$ 7,862$ 8.16$ 5.02$ Kitchener Southwest 16,237$ 14,183$ 14,183$ 10,309$ 10,309$ 5.65$ 5.65$ Leamington Southwest 12,255$ 10,590$ 10,590$ 8,510$ 8,510$ 1.30$ 1.30$ London Southwest 14,184$ 10,984$ 10,984$ 6,858$ 9,463$ 13.47$ Middlesex Centre Southwest 4,878$ 3,473$ 2,553$ 1,985$ 2,624$ 1.54$ 0.62$ Norfolk Southwest 1,216$ 901$ 901$ 607$ 754$ 0.68$ North Dumfries Southwest 10,451$ 8,679$ 8,679$ 7,337$ 7,337$ 4.37$ 4.37$ Owen Sound Southwest 7,366$ 6,822$ 6,822$ 5,665$ 5,665$ Sarnia Southwest 4,852$ 3,512$ 3,512$ 2,472$ 2,472$ 3.98$ 3.29$ St. Thomas Southwest 6,278$ 5,213$ 5,213$ 3,095$ 3,692$ 3.90$ Stratford Southwest 9,830$ 6,955$ 6,955$ 3,708$ 5,563$ 1.67$ Tillsonburg Southwest 8,789$ 6,524$ 6,524$ 3,404$ 5,710$ 3.45$ Waterloo Southwest 19,054$ 14,529$ 14,529$ 8,361$ 11,420$ 7.80$ 7.80$ Wellesley Southwest 9,374$ 7,602$ 7,602$ 6,260$ 6,260$ 4.37$ 4.37$ Wilmot Southwest 12,866$ 10,515$ 10,515$ 7,188$ 8,372$ 5.54$ 5.54$ Windsor Southwest 10,883$ 9,233$ 9,233$ 5,606$ 5,606$ 2.05$ Woodstock Southwest 8,279$ 6,146$ 6,146$ 3,207$ 4,271$ 3.38$ Woolwich Southwest 12,521$ 9,823$ 9,823$ 7,033$ 7,420$ 5.84$ 5.84$

Southwest Average 9,919$ 8,132$ 8,092$ 5,522$ 6,344$ 4.55$ 4.56$


149


GTA Municipalities

Summary by Geographic Location

• There are clear trends across Ontario in terms of the DC practices and costs, with the lowest DCs generally in the North and East and the highest DCs in the GTA

• 3 of the 5 North municipalities in the study do not have Development Charges

• Only one Eastern Ontario municipality has no DCs (Cornwall). Of the remaining Eastern municipalities, 2 exempt Industrial properties

• All Niagara/Hamilton municipalities charge DCs for all types of properties

• A number of Southwest municipalities exempt industrial properties from DCs to promote employment



Total

Municipality


Dwellings per unit


per unit


per unit


unit


unit


per sq. ft.

Non Residential


Toronto 10,817$ 8,690$ 8,690$ 4,600$ 7,157$ 7.99$ 0.22$ Mississauga 21,103$ 21,103$ 21,103$ 9,034$ 15,618$ 9.26$ 6.78$ Oshawa 22,618$ 19,544$ 19,544$ 9,904$ 13,819$ 8.51$ 3.14$ Burlington 23,167$ 18,541$ 13,790$ 10,016$ 13,833$ 13.22$ 10.07$ Halton Hills 23,345$ 19,593$ 15,248$ 10,249$ 14,162$ 13.15$ 10.00$ Caledon 24,099$ 22,868$ 22,868$ 10,329$ 17,097$ 7.29$ 5.19$ Clarington 24,831$ 22,019$ 21,588$ 14,890$ 17,919$ 9.01$ 2.00$ Whitby 25,262$ 21,359$ 21,359$ 10,324$ 15,451$ 8.70$ 1.66$ Pickering 25,366$ 21,235$ 21,235$ 10,210$ 15,165$ 8.04$ 2.67$ Ajax 25,411$ 21,534$ 21,534$ 10,203$ 14,723$ 8.45$ 2.03$ Oakville 27,148$ 22,056$ 18,614$ 11,503$ 17,216$ 15.78$ 12.63$ Brampton 27,514$ 27,514$ 27,514$ 11,597$ 20,546$ 10.59$ 7.34$ Georgina 27,903$ 23,928$ 23,928$ 12,013$ 17,689$ 12.88$ 6.46$ East Gwillimbury 29,289$ 24,515$ 24,515$ 12,429$ 18,297$ 12.90$ 6.48$ Newmarket 31,343$ 26,030$ 26,030$ 13,111$ 19,648$ 12.39$ 5.97$ Whitchurch-Stouffville 31,885$ 25,532$ 25,532$ 14,174$ 19,461$ 15.80$ 9.38$ King 32,343$ 27,360$ 27,360$ 13,631$ 20,041$ 15.02$ 8.60$ Markham 32,413$ 26,732$ 26,732$ 13,732$ 20,631$ 11.75$ 5.33$ Vaughan 33,395$ 28,189$ 28,189$ 15,411$ 20,215$ 12.96$ 6.54$ Richmond Hill 33,504$ 28,005$ 28,005$ 15,331$ 20,135$ 13.92$ 6.11$ Aurora 34,702$ 28,626$ 28,626$ 14,880$ 21,282$ 13.90$ 7.48$ Milton 35,148$ 28,723$ 23,824$ 16,028$ 21,993$ 15.03$ 11.19$

GTA Average 27,391$ 23,350$ 22,538$ 11,982$ 17,368$ 11.66$ 6.24$


150


Bill 124, the Building Code Statute Amendment Act, 2002 was given Royal assent on June 27, 2002 and subsequently amended the Building Code Act, 1992 as it relates to imposing fees. The changes provided within the Act, are a result of the report recommendations of the Building Regulatory Reform Advisory Group (BRRAG), which were provided to address issues of public safety, streamlining and accountability. While portions of the amendments came into force on September 1, 2003, the amendments relating to fees came into force on July 1, 2005. As such, municipalities across Ontario review and update their fees to ensure compliance with the Act. With respect to establishing fees under the Building Code Act, Section 7 of the Act provides municipalities with general powers to impose fees through passage of a by-law. The Council of a municipality may pass by-laws: ♦ Requiring the payment of fees on applications for and issuance of permits and prescribing the

amounts thereof ♦ Providing for refunds of fees under such circumstances as are prescribed

The Building Code Statute Law Amendment Act, 2002 imposed additional requirements on municipalities in establishing fees under the Act, in that:

“The total amount of the fees authorized under clause (1)(c) must not exceed the anticipated reasonable cost of the principal authority to administer and enforce this Act in its area of jurisdiction.”

In addition, the amendments also require municipalities to:

♦ Reduce fees to reflect the portion of service performed by a Registered Code Agency ♦ Prepare and make available to the public annual reports with respect to the fees imposed

under the Act and associated costs; and ♦ Undertake a public process, including notice and public meeting requirements, when a

change in the fees is proposed. O. Reg. 305/03 is the associated regulation arising from the Building Code Statute Law Amendment Act, 2002. The regulation provides details on the contents of the annual report and the public requirements for the imposition or change in fees. Section 11.2 of Bill 124 restricts the use of building permit revenues to recover only the “reasonable anticipated costs” of activities mandated by the Building Code Act. As the requirements of the Act do not limit municipalities to the costs directly related to the service, as provided within the Municipal Act for licensing fees, it would appear that Building Code Act fees can include general overhead indirect costs related to the provision of service (e.g. Council corporate services, etc.). Moreover, the recognition of anticipated costs also suggests that municipalities could include costs related to future compliance requirements or reserve fund contributions. As a result, the requirements of the Act suggest that Building Code Act fees can include direct costs, capital-related costs, indirect support function costs directly related to the service provided and general overhead indirect costs related to the service provided, as well as provisions for future anticipated costs.

Building Permit Fees


151


2007 Building Permit Fees (sorted alphabetically)


Municipality Residential Retail / sq ft (finished) Industrial / sq ft

(finished)

Ajax $8.50 m2 $6.50 m2 $5.50 m2 Amherstburg $.80 /sq ft $.85 /sq ft $.60 /sq ft Aurora $11 m2 $5.50 m2 $5.50 m2 Barrie $7.50 m2 $7.20 /m2 $4.65 /m2Belleville $10/$1,000 $10/$1,000 $10/$1,000Bracebridge $8.00/$1000 $8.00/$1000 $8.00/$1000

Bradford West Gwillimbury $1.03 / sq ft

first and up to 10,000 sq. ft. $0.52, next 10,000 sq. ft $.45, remainder $.22

first and up to 10,000 sq. ft. $0.52, next 10,000 sq. ft $.45, remainder $.22

Brampton $10.50 /m2 $9.25 m2 $8.00 /m2Brantford $11/$1000, min $50 $11/$1000, min $50 $11/$1000, min $50Brockville $825 / unit $.35 /sq ft $.35 /sq ft

Burlingtonup to 300 m2 $9.56 /m2, then $12.32 /m2 $10.10 /m2

up to 4650 m2 $7.47, then $5.11 /m2

Caledon $.95 /sq ft $.96 /sq ft $.59 /sq ftCambridge $.95 /sq ft $.97 /sq ft $.68 /sq ft

Central Elgin$1,000 up to 1500 ft2

$.66/ft2 over 1500 $4.28/$1,000 $4.28/$1,000Chatham-Kent $10.50/$1000 $10.50/$1000 $10.50/$1000Clarington $9.12 /m2 $11.85 /m2 $9.72 /m2

Cobourg > 1500 sq. ft. $1.10 /sq. ft.>2500 sq. ft. $1.10 /sq. ft. >2500 sq. ft. $1.10 /sq. ft.

Cornwall $9.00/$1000 $9.00/$1000 $9.00/$1000East Gwillimbury $1.17 /sq ft $.88 /sq ft $.77 sq ftFort Erie $.87 / sq ft $.84 / sq ft $.74 sq ftGeorgina $1.05 / sq ft $.88 /sq ft $.88 /sq ftGravenhurst $8.00/$1000 $8.00/$1000 $8.00/$1000Grimsby $.67 sq ft $.65 sq ft $.39 sq ftGuelph $.901/sq ft $.876/ sq ft $.689 / Sq ftHalton Hills $11.90 / m2 $10.85 / m2 $7.96 / m2Hamilton $8.59 /m2 $6.68/m2 $5.87/m2Huntsville $8.00/$1000 $8.00/$1000 $8.00/$1000Kawartha Lakes $6.82 / m2 $6.82 / m2 $5.00 / m2King $.50 / sq ft + $200 $.50 / sq ft + $200 $.50 / sq ft + $200Kingston $12/$1,000 $12/$1,000 $12/$1,000Kitchener $1.03 / sq ft $1.22 / sq ft $.70 / sq ftLeamington $.75 sq ft $7 /$1000 value $7 /$1000 valueLincoln $1.16 / sq ft $1.00 / sq ft $.70 / sq ft London $ 7.30 /m2 $8.00 /m2 $5.80 /m2Markham $9.03 /m2 $8.48 /m2 $6.94 /m2

Middlesex

$1,500 / unit up to 2,000 sq. ft, $.75 / sq. ft over 2,000 sq. ft

$2,200 up to 2,500 sq. ft, $.88 / sq. ft over 2,500 sq. ft

$1,800 up to 2,500 sq. ft, $.72 over 2,500 sq. ft.

Milton $.96 / sq ft $.87 / sq ft $.59 / sq ft

Mississauga $.96 / sq ft $.97 / sq ft $.70 / sq ft, <20,000 sq ftNewmarket $13.77 /m2 $8.43 /m2 $8.22 /m2

152


2007 Building Permit Fees (sorted alphabetically)


Municipality Residential Retail / sq ft (finished) Industrial / sq ft

(finished)

Niagara Falls $.891 / sq ft $1.089 / sq ft $.997 / sq ftNiagara-on-the-Lake $1.14 / sq ft $1.19 / sq ft $.75 / sq ft

Norfolk$45 1st $3,000 + $11 per $1,000

$45 1st $3,000 + $11 per $1,000

$45 1st $3,000 + $11 per $1,000

North Bay$2,100 up to 1,750 sq ft, $1.20 over 1,750 sq ft

$2,600 up to 2,500 sq ft, $1.04 over 2,500 sq ft

$2,600 up to 2,500 sq ft, $1.04 over 2,500 sq ft

North Dumfries $.81 / sq ft $.69 / sq ft $.58 / sq ft

Oakville $7.80 /m2

$10.83 $3.82/m2 > 15,000 sq. ft.

Orangeville $14.07/$1000 $14.07/$1000 $9/$1000

Oshawa $7.75 /m2 $8.97 /m2$7.53 /m2 for < 125000 m2

finished, then $3.76 /m2

Ottawa $13.50/$1000 $13.50/$1000 $13.50/$1000Owen Sound $5.50 /m2 $7.50 / $1,000 $7.50 / $1,000Parry Sound $7.00/$1000 $7.00/$1001 $7.00/$1002

Pelham$2,375 up to 2,150 sq ft $1.10 over 2,150 sq ft

$3,250 up to 2,500 sq ft $1.30 over 2,500 sq ft

$3,250 up to 2,500 sq ft $1.30 over 2,500 sq ft

Peterborough $9/$1000, min $50 $9/$1000, min $50 $9/$1000, min $50Pickering $9.00 / m2 $8.00 /m2 $5.50 /m2

Port Colborne $.80 / sq ft $.75 / sq ft $.45 / sq ft Richmond Hill $9.50 /m2 $10 /m2 $8.10 /m2

Sarnia $54 + $6.25/$1000 $54 + $6.25/$1000 $54 + $6.25/$1000Sault Ste. Marie $10/$1,000 $10/$1,000 $10/$1,000

St Thomas$25 1st $1,000 + $7 each additional $1,000

$25 1st $1,000 + $7 each additional $1,000

$25 1st $1,000 + $7 each additional $1,000

St. Catharines $.90 / sq ft

$.90 / sq ft first 10000 sq ft, $.85 sq ft 10001-50000, then $.80 / sq ft > 50000 sq ft

$.75 / sq ft first 10000 sq ft, $.70 sq ft 10001-50000, then $.60 / sq ft > 50000 sq ft

Stratford $.87 / sq ft $.83 / sq ft $.73 / sq ftSudbury $10.70/$1000 $10.70/$1000 $10.70/$1000Thorold $.71 / sq ft $.70 / sq ft $.51 / sq ftThunder Bay $10 /$1000 value $10 /$1000 value $10 /$1000 value

Tillsonburg$45 1st $1,000 + $10/$1,000

$45 1st $1,000 + $10/$1,000

$45 1st $1,000 + $10/$1,000

Timmins $50 + $11/$1000 $50 + $11/$1000 $50 + $11/$1000

Toronto $13.61 /m2 $15.23 /m2$12.47 /m2 <7,500 m2, $11.02 > 7,500 m2

Vaughan $9.75 /m2 $9.25 /m2 $7.65/ m2

Wainfleet up to 2,100 sq ft $1,900up to 2,500 sq ft $2,300, over $1.10 sq ft

up to 2,500 sq ft $2,300, over $1.10 sq ft

Wasaga Beach $.60 / sq ft $.55 / sq ft $.55 / sq ftWaterloo $.80 / sq ft $.95 / sq ft $.55 / sq ftWelland $.75 / sq ft $.75 / sq ft $.49 / sq ftWellesley $.80 / sq ft $.95 / sq ft $.60 /sq ftWest Lincoln $7.52 /m2 $7.41 /m2 $4.91 /m2Whitby $8.50 /m2 $10.01 /m2 $8.18 /m2

Whitchurch-Stouffville $.70 / sq ft $.70 / sq ft $.59 / sq ftWilmot $.80 / sq ft $.60 /sq ft $.60 /sq ftWindsor $.95 sq ft + $400 $1.30 / sq ft $.90 / sq ft

Woodstock $.36 / sq ft $.76 / sq ft

$.24 / sq ft up to 50,000 sq ft, $.12 / sq ft > 50,000 sq ft

Woolwich $.68 / sq ft $.45 / sq ft $.40 / sq ft

153


2007 Building Permit Fees (sorted by Location)


Municipality Residential $ per sq ft

Residential 1800 sq ft property -

$135,000 value

Location Average

Brockville $ 0.46 $ 825 Kawartha Lakes $ 0.63 $ 1,141 Peterborough $ 0.68 $ 1,215 Cornwall $ 0.70 $ 1,265 Belleville $ 0.75 $ 1,350 Kingston $ 0.90 $ 1,620 Ottawa $ 1.01 $ 1,823 Eastern Cobourg $ 1.10 $ 1,980 $ 1,402

King $ 0.50 $ 1,100 Whitchurch-Stouffville $ 0.70 $ 1,260 Oshawa $ 0.72 $ 1,296 Oakville $ 0.72 $ 1,305 Ajax $ 0.79 $ 1,422 Whitby $ 0.79 $ 1,422 Pickering $ 0.84 $ 1,506 Markham $ 0.84 $ 1,511 Clarington $ 0.85 $ 1,526 Richmond Hill $ 0.88 $ 1,589 Burlington $ 0.89 $ 1,599 Vaughan $ 0.91 $ 1,631 Caledon $ 0.95 $ 1,710 Milton $ 0.96 $ 1,728 Mississauga $ 0.96 $ 1,728 Brampton $ 0.98 $ 1,757 Aurora $ 1.02 $ 1,840 Georgina $ 1.05 $ 1,890 Halton Hills $ 1.11 $ 1,991 East Gwillimbury $ 1.17 $ 2,106 Toronto $ 1.26 $ 2,277 GTANewmarket $ 1.28 $ 2,402 $ 1,663

Grimsby $ 0.67 $ 1,206 West Lincoln $ 0.70 $ 1,258 Thorold $ 0.71 $ 1,278 Welland $ 0.75 $ 1,350 Hamilton $ 0.80 $ 1,437 Port Colborne $ 0.80 $ 1,440 Fort Erie $ 0.87 $ 1,566 Niagara Falls $ 0.89 $ 1,604 Wainfleet $ 1.06 $ 1,900 Niagara-on-the-Lake $ 1.14 $ 2,052 Lincoln $ 1.16 $ 2,088 Niagara/HamiltonPelham $ 1.32 $ 2,375 $ 1,629

Municipality Residential $ per sq ft

Residential 1800 sq ft property -

$135,000 value

Location Average

Sault Ste. Marie $ 0.75 $ 1,350 Thunder Bay $ 0.75 $ 1,350 Sudbury $ 0.80 $ 1,445 Timmins $ 0.85 $ 1,535 NorthNorth Bay $ 1.20 $ 2,160 $ 1,568

Parry Sound $ 0.53 $ 945 Bracebridge $ 0.60 $ 1,080 Gravenhurst $ 0.60 $ 1,080 Huntsville $ 0.60 $ 1,080 Wasaga Beach $ 0.60 $ 1,080 Barrie $ 0.70 $ 1,255 Bradford West $ 1.03 $ 1,854 Simcoe/Musk./Duff.Orangeville $ 1.06 $ 1,899 $ 1,284

Woodstock $ 0.36 $ 648 Sarnia $ 0.50 $ 898 Owen Sound $ 0.51 $ 920 St Thomas $ 0.54 $ 963 Central Elgin $ 0.67 $ 1,198 London $ 0.68 $ 1,221 Woolwich $ 0.68 $ 1,224 Leamington $ 0.75 $ 1,350 Tillsonburg $ 0.77 $ 1,385 Chatham-Kent $ 0.79 $ 1,418 Amherstburg $ 0.80 $ 1,440 Waterloo $ 0.80 $ 1,440 Wellesley $ 0.80 $ 1,440 Wilmot $ 0.80 $ 1,440 North Dumfries $ 0.81 $ 1,458 Brantford $ 0.83 $ 1,485 Norfolk $ 0.83 $ 1,497 Middlesex $ 0.83 $ 1,500 Stratford $ 0.87 $ 1,566 St. Catharines $ 0.90 $ 1,620 Guelph $ 0.90 $ 1,622 Cambridge $ 0.95 $ 1,710 Kitchener $ 1.03 $ 1,854 SouthwestWindsor $ 1.17 $ 2,110 $ 1,392

154


2007 Commercial Solid Waste Tipping Fees

The 2007 commercial solid waste tipping fees range from $40 in Thunder Bay to a high of $120 in Durham Region.


Municipality or Region 2004 Per

Tonne 2005 Per

Tonne 2006 Per

Tonne 2007 Per

Tonne Thunder Bay N/A 36$ 36$ 40$ Lambton County 45$ 45$ 45$ 45$ Cornwall 50$ 50$ 50$ 49$ Oxford County N/A N/A 45$ 50$ Essex County N/A 53$ 55$ 56$ Windsor N/A 53$ 55$ 56$ Stratford 57$ 58$ 59$ 59$ Brantford 55$ 60$ 60$ 60$ North Bay 45$ 48$ 55$ 60$ Sudbury 60$ 60$ 60$ 60$ Waterloo Region 50$ 53$ 56$ 60$ Norfolk 51$ 55$ 55$ 65$ Sault Ste. Marie 40$ 55$ 65$ 65$ Niagara Region 60$ 60$ 70$ 70$ Kingston N/A N/A N/A 71$ London 73$ 75$ 75$ 75$ Ottawa 69$ 70$ 73$ 75$ Belleville N/A N/A 99$ 80$ Peel Region 80$ 80$ 80$ 80$ Kawartha Lakes 85$ 85$ 85$ 85$ Northumberland County N/A 85$ 85$ 85$ Peterborough N/A 70$ 70$ 85$ York Region 86$ 86$ 86$ 87$ Chatham-Kent 97$ 97$ 97$ 97$ Halton Region 98$ 98$ 98$ 98$ Toronto 95$ 95$ 95$ 100$ Barrie N/A N/A 105$ 105$ Hamilton 84$ 90$ 102$ 105$ Muskoka N/A N/A 100$ 105$ Simcoe County 105$ 115$ 115$ 115$ Durham Region 90$ 90$ 110$ 120$

Average 70$ 70$ 75$ 76$ Median 69$ 65$ 72$ 75$

155


2007 Transit Fares


Municipality Adult Student Senior Adult Student SeniorBarrie 2.25$ 2.25$ 2.00$ 68.00$ 52.00$ 46.00$ Belleville 2.10$ 1.75$ 1.75$ 66.00$ 50.00$ 50.00$ Brampton 2.75$ 2.75$ 2.75$ 92.00$ 86.00$ 42.00$ Brantford 2.15$ 2.15$ 2.15$ 60.00$ 45.00$ 45.00$ Brockville 2.00$ 2.00$ 2.00$ 55.00$ 55.00$ 55.00$ Burlington 2.50$ 2.50$ 2.50$ 75.00$ 64.00$ 49.00$ Chatham-Kent 2.00$ 1.75$ 1.75$ 35.00$ 27.00$ 27.00$ 20 ridesCobourg 2.00$ 2.00$ 2.00$ 60.00$ 60.00$ 60.00$ Cornwall 2.00$ 2.00$ 2.00$ 54.00$ 52.00$ 26.00$ Durham Region 2.50$ 2.25$ 1.50$ 87.50$ 75.00$ 35.00$ Fort Erie 2.00$ 2.00$ 2.00$ Guelph 2.00$ 2.00$ 2.00$ 58.00$ 52.00$ 52.00$ Hamilton 2.25$ 2.25$ 2.25$ 71.00$ 56.00$ 71.00$ Huntsville 2.00$ 1.00$ 2.00$ 50.00$ 25.00$ 50.00$ Kawartha lakes 1.50$ 1.25$ 1.25$ 13.00$ 11.00$ 11.00$ 10 ridesKingston 2.25$ 2.00$ 2.00$ 65.00$ 48.00$ 44.00$ Leamington 1.75$ 1.00$ 1.50$ 30.00$ 30.00$ 30.00$ 22 ridesLondon ^ 2.50$ 2.50$ 2.50$ 74.00$ 64.00$ 52.50$ Milton 2.50$ 2.50$ 2.50$ 56.00$ 45.00$ 38.50$ Mississauga * 2.50$ 2.50$ 2.50$ 96.00$ 90.00$ 31.00$ Niagara Falls 2.25$ 2.00$ 2.00$ 65.00$ 50.00$ 50.00$ North Bay 2.25$ 2.25$ 2.25$ 75.00$ 60.00$ 50.00$ Oakville 2.50$ 2.50$ 2.50$ 78.00$ 50.00$ 45.00$ Orangeville 2.00$ 1.50$ 1.50$ 35.00$ 25.00$ 25.00$ Ottawa 3.00$ 3.00$ 3.00$ 73.00$ 59.75$ 29.00$ Owen Sound 2.00$ 1.50$ 2.00$ 55.00$ 30.00$ 30.00$ Peterborough 2.00$ 2.00$ 2.00$ 50.00$ 45.00$ 30.00$ Sarnia 2.00$ 2.00$ 2.00$ 65.00$ 55.00$ 50.00$ Sault Ste. Marie 2.00$ 2.00$ 2.00$ 56.00$ 56.00$ 46.00$ St. Catharines 2.50$ 2.50$ 2.50$ 80.00$ 50.00$ 50.00$ St. Thomas 2.50$ 2.50$ 2.50$ 60.00$ 50.00$ 50.00$ Stratford 2.00$ 1.50$ 2.00$ 50.00$ 35.00$ 35.00$ Sudbury 2.30$ 2.30$ 1.80$ 66.00$ 60.00$ 41.00$ Thunder Bay 2.25$ 2.25$ 2.25$ 65.00$ 55.00$ 55.00$ Timmins 2.00$ 1.50$ 1.50$ 65.00$ 50.00$ 50.00$ Toronto 2.75$ 1.85$ 1.85$ 99.75$ 83.75$ 83.75$ Waterloo Region 2.25$ 2.25$ 2.25$ 57.00$ 47.00$ 47.00$ Welland 2.25$ 2.25$ 2.25$ 63.00$ 53.50$ 47.00$ Windsor 2.35$ 1.60$ 1.60$ 75.00$ 52.00$ 38.50$ Woodstock 2.00$ 1.00$ 2.00$ 50.00$ 50.00$ 50.00$ York Region 2.75$ 2.75$ 2.75$ 85.00$ 65.00$ 42.00$

Average 2.23$ 2.03$ 2.08$ 63.33$ 51.73$ 43.98$ Median 2.25$ 2.00$ 2.00$ 65.00$ 52.00$ 46.00$ Maximum 3.00$ 3.00$ 3.00$ 99.75$ 90.00$ 83.75$ Minimum 1.50$ 1.00$ 1.25$ 13.00$ 11.00$ 11.00$

* Mississauga weekly passes for adults and students^ Post-secondary student

Cash Fares Monthly Passes

156


Ontario Unconditional Grants Ontario Municipal Partnership Grant (OMPF)


Municipality

OMPF & Transition

OMPF Funding Total

Expenditures As % of

Expenditures Per Capita Location Average Ottawa 9,124,224$ 2,197,822,477$ 0% 11$ Cobourg 442,080$ 28,700,664$ 2% 24$ Kingston 7,289,676$ 291,987,117$ 2% 62$ Kawartha Lakes 6,770,129$ 141,900,802$ 5% 91$ Peterborough 7,934,687$ 210,966,123$ 4% 106$ Brockville 2,399,118$ 43,375,866$ 6% 109$ Belleville 5,877,037$ 96,598,671$ 6% 120$ EasternCornwall 16,900,584$ 151,548,848$ 11% 368$ 111$

Ajax -$ 59,286,587$ 0% -$ Aurora -$ 46,333,541$ 0% -$ Brampton -$ 317,444,144$ 0% -$ Markham -$ 196,290,792$ 0% -$ Newmarket -$ 68,450,658$ 0% -$ Pickering -$ 59,019,442$ 0% -$ Toronto -$ 8,536,282,883$ 0% -$ Vaughan -$ 227,900,448$ 0% -$ Whitby -$ 76,325,192$ 0% -$ Halton Region -$ 552,442,765$ 0% -$ Peel Region -$ 1,268,669,575$ 0% -$ Mississauga 21,400$ 446,120,480$ 0% 0$ Burlington 65,000$ 147,389,035$ 0% 0$ Durham Region 337,000$ 803,901,651$ 0% 1$ Halton Hills 82,000$ 35,083,481$ 0% 1$ Clarington 116,000$ 49,669,426$ 0% 1$ Oshawa 401,000$ 114,450,666$ 0% 3$ Georgina 239,216$ 33,081,863$ 1% 6$ East Gwillimbury 150,315$ 14,744,335$ 1% 7$ York Region 7,052,288$ 1,165,822,562$ 1% 8$ Milton 780,029$ 50,385,379$ 2% 12$ Oakville 3,163,855$ 151,434,672$ 2% 19$ Caledon 1,300,429$ 49,508,196$ 3% 23$ Whitchurch Stouffville 618,300$ 21,710,553$ 3% 25$ GTAKing 539,249$ 17,420,345$ 3% 28$ 5$

Pelham 26,000$ 11,566,275$ 0% 2$ St. Catharines 250,000$ 132,147,448$ 0% 2$ Fort Erie 88,000$ 25,828,486$ 0% 3$ Grimsby 99,360$ 19,550,526$ 1% 4$ Niagara Falls 1,327,507$ 125,154,056$ 1% 16$ Niagara Region 9,206,299$ 748,465,022$ 1% 22$ Thorold 493,245$ 20,677,138$ 2% 27$ Lincoln 1,177,000$ 15,531,887$ 8% 54$ Welland 3,310,856$ 42,453,614$ 8% 66$ Port Colborne 1,593,237$ 17,950,018$ 9% 86$ Niagara-on-the-Lake 1,253,546$ 18,673,872$ 7% 86$ Niagara/HamiltonHamilton 52,866,720$ 1,224,678,057$ 4% 105$ 39$

Source—2006 FIR

157


Ontario Unconditional Grants Ontario Municipal Partnership Grant (OMPF) - cont’d


Municipality

OMPF & Transition

OMPF Funding Total


Expenditures Per Capita Location Average Thunder Bay 26,214,277$ 334,536,806$ 8% 240$ North Bay 17,610,999$ 147,942,365$ 12% 326$ Sault Ste. Marie 25,941,092$ 235,728,463$ 11% 346$ Timmins 15,368,941$ 127,146,527$ 12% 357$ NorthSudbury 58,866,423$ 486,214,727$ 12% 373$ 329$

Barrie -$ 204,220,551$ 0% -$ Orangeville -$ 32,013,914$ 0% -$ Bradford West Gwillimbury 63,000$ 26,811,593$ 0% 3$ District Muskoka 770,471$ 120,580,106$ 1% 13$ Wasaga Beach 897,412$ 24,535,195$ 4% 60$ Bracebridge 1,195,848$ 12,888,811$ 9% 76$ Huntsville 1,429,325$ 15,175,859$ 9% 78$ Gravenhurst 1,023,856$ 9,770,011$ 10% 93$ Simcoe/Musk./Duff.Parry Sound 2,468,337$ 24,831,379$ 10% 424$ 83$

Kitchener -$ 282,199,013$ 0% -$ Waterloo -$ 105,454,678$ 0% -$ Waterloo Region 129,000$ 591,082,682$ 0% 0$ Sarnia 228,000$ 92,604,611$ 0% 3$ Woodstock 205,985$ 50,440,799$ 0% 6$ Tillsonburg 93,456$ 16,928,686$ 1% 6$ Cambridge 760,000$ 105,246,310$ 1% 6$ Guelph 1,450,000$ 269,902,981$ 1% 13$ Leamington 417,602$ 43,323,715$ 1% 14$ Woolwich 472,824$ 13,973,868$ 3% 24$ Windsor 7,752,265$ 689,590,310$ 1% 36$ Amherstburg 909,500$ 23,063,241$ 4% 42$ London 15,438,505$ 793,819,006$ 2% 44$ Wilmot 842,104$ 10,414,090$ 8% 49$ Wellesley 523,757$ 5,244,917$ 10% 54$ Stratford 1,810,594$ 82,772,600$ 2% 59$ Owen Sound 1,605,484$ 35,700,032$ 4% 74$ Central Elgin 973,082$ 14,171,782$ 7% 76$ Middlesex Centre 1,279,388$ 12,958,947$ 10% 82$ St. Thomas 4,588,129$ 89,517,081$ 5% 127$ Brantford 11,581,000$ 233,422,861$ 5% 128$ SouthwestChatham-Kent 22,908,000$ 259,378,376$ 9% 212$ 58$

158


Ontario and Canada Conditional Grants


Municipality

Canada Conditional

Grants

Ontario Conditional

GrantsTotal

Expenditures

Canada Conditional Grants Per

Capita

Ontario Conditional Grants Per

CapitaVaughan -$ 147,850$ 227,900,448$ -$ 1$ Brampton 40,000$ 569,263$ 317,444,144$ 0$ 1$ Clarington 19,668$ 140,827$ 49,669,426$ 0$ 2$ Milton 3,987$ 120,090$ 50,385,379$ 0$ 2$ Mississauga -$ 1,266,015$ 446,120,480$ -$ 2$ Georgina -$ 90,754$ 33,081,863$ -$ 2$ Whitby 54,621$ 249,994$ 76,325,192$ 0$ 2$ Wellesley 500$ 23,375$ 5,244,917$ 0$ 2$ Woolwich -$ 50,265$ 13,973,868$ -$ 3$ Pickering 118,391$ 234,281$ 59,019,442$ 1$ 3$ St. Catharines 8,268$ 401,917$ 132,147,448$ 0$ 3$ East Gwillimbury 19,296$ 65,198$ 14,744,335$ 1$ 3$ Halton Hills 8,226$ 204,413$ 35,083,481$ 0$ 4$ Thorold 90,360$ 69,477$ 20,677,138$ 5$ 4$ Kitchener 13,500$ 803,347$ 282,199,013$ 0$ 4$ Wilmot 7,612$ 70,023$ 10,414,090$ 0$ 4$ Pelham 2,994$ 67,788$ 11,566,275$ 0$ 4$ Aurora 794,504$ 203,298$ 46,333,541$ 17$ 4$ Welland 3,311$ 220,185$ 42,453,614$ 0$ 4$ Markham 50,655$ 1,149,114$ 196,290,792$ 0$ 4$ Lincoln 10,060$ 100,908$ 15,531,887$ 0$ 5$ Middlesex Centre -$ 75,995$ 12,958,947$ -$ 5$ Whitchurch Stouffville 3,488$ 124,274$ 21,710,553$ 0$ 5$ Cambridge 60,000$ 640,413$ 105,246,310$ 0$ 5$ Gravenhurst 21,771$ 68,766$ 9,770,011$ 2$ 6$ Newmarket 8,193$ 468,170$ 68,450,658$ 0$ 6$ Wasaga Beach 3,798$ 97,076$ 24,535,195$ 0$ 6$ Cobourg -$ 141,000$ 28,700,664$ -$ 8$ Port Colborne 83,772$ 159,123$ 17,950,018$ 5$ 9$ Bradford West Gwillimbury 29,796$ 233,173$ 26,811,593$ 1$ 10$ Sarnia 3,912$ 720,510$ 92,604,611$ 0$ 10$ Woodstock 45,313$ 380,685$ 50,440,799$ 1$ 11$ Barrie 2,587$ 1,759,483$ 204,220,551$ 0$ 14$ Huntsville 19,177$ 251,861$ 15,175,859$ 1$ 14$ King 55,807$ 308,591$ 17,420,345$ 3$ 16$ Ajax 4,781$ 1,763,893$ 59,286,587$ 0$ 20$ Oakville 294,368$ 3,502,880$ 151,434,672$ 2$ 21$ Niagara Falls 5,012$ 1,879,044$ 125,154,056$ 0$ 23$ Grimsby 35,040$ 575,299$ 19,550,526$ 1$ 24$ Central Elgin -$ 309,860$ 14,171,782$ -$ 24$ Waterloo -$ 2,702,576$ 105,454,678$ -$ 28$ Leamington 10,993$ 994,300$ 43,323,715$ 0$ 34$ Burlington 1,884,490$ 6,459,911$ 147,389,035$ 11$ 39$ Niagara-on-the-Lake -$ 577,565$ 18,673,872$ -$ 40$ Orangeville 17,549$ 1,117,838$ 32,013,914$ 1$ 42$ Bracebridge 13,335$ 750,046$ 12,888,811$ 1$ 48$ Fort Erie 1,862$ 1,687,716$ 25,828,486$ 0$ 56$ Owen Sound 456,510$ 1,236,253$ 35,700,032$ 21$ 57$ Tillsonburg 164,611$ 871,357$ 16,928,686$ 11$ 59$ Amherstburg 503,912$ 1,330,848$ 23,063,241$ 23$ 61$ Belleville 1,486$ 3,190,755$ 96,598,671$ 0$ 65$ Brockville 18,503$ 1,512,227$ 43,375,866$ 1$ 69$

159


Ontario and Canada Conditional Grants (cont’d)


Municipality

Canada Conditional

Grants

Ontario Conditional

GrantsTotal

Expenditures

Canada Conditional Grants Per

Capita

Ontario Conditional Grants Per

CapitaYork Region 9,723,362$ 169,256,875$ 1,165,822,562$ 11$ 190$ Peel Region 43,065,964$ 224,748,418$ 1,268,669,575$ 37$ 194$ Halton Region 2,960,052$ 93,964,978$ 552,442,765$ 7$ 209$ Caledon -$ 14,239,904$ 49,508,196$ -$ 250$ Durham Region 11,837,496$ 142,166,466$ 803,901,651$ 21$ 253$ Waterloo Region 16,473,544$ 126,031,890$ 591,082,682$ 34$ 264$ Brantford 2,720,319$ 29,839,039$ 233,422,861$ 30$ 331$ Hamilton 29,264,079$ 186,703,276$ 1,224,678,057$ 58$ 370$ Kawartha Lakes 2,185,079$ 27,833,125$ 141,900,802$ 29$ 373$ Kingston 4,678,515$ 46,609,639$ 291,987,117$ 40$ 398$ Ottawa 33,527,748$ 327,319,842$ 2,197,822,477$ 41$ 403$ London 1,317,037$ 148,159,695$ 793,819,006$ 4$ 420$ Guelph 12,267$ 51,712,274$ 269,902,981$ 0$ 450$ Windsor 11,985,379$ 106,650,860$ 689,590,310$ 55$ 493$ St. Thomas 1,957,249$ 18,978,315$ 89,517,081$ 54$ 526$ Chatham-Kent 3,299,419$ 57,881,981$ 259,378,376$ 31$ 535$ Peterborough 3,865,186$ 41,266,517$ 210,966,123$ 52$ 551$ North Bay 325,303$ 30,105,283$ 147,942,365$ 6$ 558$ Stratford -$ 17,010,580$ 82,772,600$ -$ 558$ District Muskoka -$ 33,537,084$ 120,580,106$ -$ 583$ Thunder Bay 4,387,573$ 63,801,423$ 334,536,806$ 40$ 585$ Toronto 213,202,624$ 1,465,564,977$ 8,536,282,883$ 85$ 585$ Niagara Region 8,669,573$ 254,818,836$ 748,465,022$ 20$ 596$ Timmins 2,925,731$ 28,188,576$ 127,146,527$ 68$ 656$ Cornwall 98,005$ 36,342,127$ 151,548,848$ 2$ 791$ Sudbury 4,384,744$ 138,912,019$ 486,214,727$ 28$ 880$ Parry Sound 84,012$ 5,170,161$ 24,831,379$ 14$ 889$ Sault Ste. Marie 5,416,374$ 77,954,188$ 235,728,463$ 72$ 1,040$

Average 12$ 185$

Source—2006 FIR

160


Licenses, Permits, Rents, Etc.


MunicipalityLicense, Permits,

RentsTotal

ExpendituresAs % of

Expenditures Per CapitaAmherstburg -$ 23,063,241$ 0% -$ York Region -$ 1,165,822,562$ 0% -$ Durham Region 42,529$ 803,901,651$ 0% 0$ Peel Region 367,692$ 1,268,669,575$ 0% 0$ Halton Region 537,818$ 552,442,765$ 0% 1$ Grimsby 53,935$ 19,550,526$ 0% 2$ Waterloo Region 1,343,888$ 591,082,682$ 0% 3$ Orangeville 157,410$ 32,013,914$ 0% 6$ Pickering 1,000,970$ 59,019,442$ 2% 11$ Thorold 218,773$ 20,677,138$ 1% 12$ Port Colborne 232,698$ 17,950,018$ 1% 13$ Thunder Bay 1,469,529$ 334,536,806$ 0% 13$ Leamington 461,237$ 43,323,715$ 1% 16$ Kawartha Lakes 1,256,001$ 141,900,802$ 1% 17$ Georgina 739,745$ 33,081,863$ 2% 17$ Kitchener 3,635,894$ 282,199,013$ 1% 18$ Cornwall 840,427$ 151,548,848$ 1% 18$ Lincoln 402,497$ 15,531,887$ 3% 19$ Middlesex Centre 293,134$ 12,958,947$ 2% 19$ Niagara-on-the-Lake 278,059$ 18,673,872$ 1% 19$ District Muskoka 1,098,777$ 120,580,106$ 1% 19$ Cambridge 2,529,063$ 105,246,310$ 2% 21$ Welland 1,089,268$ 42,453,614$ 3% 22$ Caledon 1,241,270$ 49,508,196$ 3% 22$ Guelph 2,586,417$ 269,902,981$ 1% 23$ King 443,970$ 17,420,345$ 3% 23$ Bracebridge 365,257$ 12,888,811$ 3% 23$ Woolwich 488,169$ 13,973,868$ 3% 25$ Sarnia 1,776,232$ 92,604,611$ 2% 25$ Belleville 1,296,022$ 96,598,671$ 1% 27$ Niagara Falls 2,188,740$ 125,154,056$ 2% 27$ Brockville 598,518$ 43,375,866$ 1% 27$ Ajax 2,494,850$ 59,286,587$ 4% 28$ Pelham 470,696$ 11,566,275$ 4% 29$ Niagara Region 12,536,759$ 748,465,022$ 2% 29$ Timmins 1,267,269$ 127,146,527$ 1% 29$ Ottawa 24,386,595$ 2,197,822,477$ 1% 30$ Whitby 3,403,422$ 76,325,192$ 4% 31$ Kingston 3,781,380$ 291,987,117$ 1% 32$ Newmarket 2,397,145$ 68,450,658$ 4% 32$

161


Licenses, Permits, Rents, Etc. (cont’d)


MunicipalityLicense, Permits,

RentsTotal

ExpendituresAs % of

Expenditures Per CapitaHalton Hills 1,805,803$ 35,083,481$ 5% 33$ North Bay 1,767,681$ 147,942,365$ 1% 33$ Waterloo 3,293,008$ 105,454,678$ 3% 34$ Wilmot 583,128$ 10,414,090$ 6% 34$ St. Catharines 4,508,301$ 132,147,448$ 3% 34$ Oshawa 4,952,221$ 114,450,666$ 4% 35$ Wellesley 367,533$ 5,244,917$ 7% 38$ Sudbury 6,013,869$ 486,214,727$ 1% 38$ Peterborough 2,870,703$ 210,966,123$ 1% 38$ Cobourg 708,247$ 28,700,664$ 2% 39$ Fort Erie 1,171,288$ 25,828,486$ 5% 39$ Aurora 1,870,746$ 46,333,541$ 4% 39$ Gravenhurst 436,515$ 9,770,011$ 4% 40$ Barrie 5,291,052$ 204,220,551$ 3% 41$ Sault Ste. Marie 3,316,015$ 235,728,463$ 1% 44$ East Gwillimbury 976,763$ 14,744,335$ 7% 46$ Woodstock 1,663,919$ 50,440,799$ 3% 47$ Markham 12,635,573$ 196,290,792$ 6% 48$ Mississauga 32,695,546$ 446,120,480$ 7% 49$ Burlington 8,660,195$ 147,389,035$ 6% 53$ Brampton 22,899,290$ 317,444,144$ 7% 53$ Central Elgin 673,571$ 14,171,782$ 5% 53$ Huntsville 1,025,793$ 15,175,859$ 7% 56$ Clarington 4,411,604$ 49,669,426$ 9% 57$ Chatham-Kent 6,719,140$ 259,378,376$ 3% 62$ Oakville 10,713,445$ 151,434,672$ 7% 65$ Bradford West Gwillimbury 1,559,332$ 26,811,593$ 6% 65$ Owen Sound 1,417,077$ 35,700,032$ 4% 65$ Vaughan 16,302,756$ 227,900,448$ 7% 68$ Parry Sound 408,841$ 24,831,379$ 2% 70$ London 26,886,316$ 793,819,006$ 3% 76$ Milton 5,503,404$ 50,385,379$ 11% 86$ Whitchurch Stouffville 2,114,514$ 21,710,553$ 10% 87$ Wasaga Beach 1,319,428$ 24,535,195$ 5% 88$ St. Thomas 3,214,176$ 89,517,081$ 4% 89$ Brantford 8,402,446$ 233,422,861$ 4% 93$ Tillsonburg 1,394,948$ 16,928,686$ 8% 94$ Hamilton 54,029,298$ 1,224,678,057$ 4% 107$ Stratford 4,748,010$ 82,772,600$ 6% 156$ Toronto 418,681,290$ 8,536,282,883$ 5% 167$ Windsor 40,401,994$ 689,590,310$ 6% 187$

Average 3% 42$

Source—2006 FIR

162


Penalties & Interest on Taxes and Other Fine Revenues


Municipality

Penalties, Interest on

Taxes Other Fines

Total Penalties, Interest on Taxes and Other Fines Total Expenditures

As % of Expenditures Per Capita

Oshawa 967,351$ 103,372$ 1,070,723$ 114,450,666$ 1% 8$ Wellesley 88,887$ -$ 88,887$ 5,244,917$ 2% 9$ Wilmot 161,656$ 2,515$ 164,171$ 10,414,090$ 2% 10$ Peterborough 616,621$ 145,483$ 762,104$ 210,966,123$ 0% 10$ Woolwich 200,977$ 13,495$ 214,472$ 13,973,868$ 2% 11$ Tillsonburg 163,087$ -$ 163,087$ 16,928,686$ 1% 11$ Cornwall 518,450$ -$ 518,450$ 151,548,848$ 0% 11$ Middlesex Centre 176,802$ -$ 176,802$ 12,958,947$ 1% 11$ Halton Hills 559,779$ 130,188$ 689,967$ 35,083,481$ 2% 12$ Chatham-Kent 1,221,312$ 136,288$ 1,357,600$ 259,378,376$ 1% 13$ Orangeville 299,825$ 57,893$ 357,718$ 32,013,914$ 1% 13$ St. Thomas 430,689$ 53,975$ 484,664$ 89,517,081$ 1% 13$ Leamington 350,370$ 38,705$ 389,075$ 43,323,715$ 1% 13$ Bradford West Gwillimbury 296,787$ 30,168$ 326,955$ 26,811,593$ 1% 14$ Woodstock 413,399$ 81,065$ 494,464$ 50,440,799$ 1% 14$ Brampton 5,502,612$ 604,416$ 6,107,028$ 317,444,144$ 2% 14$ North Bay 398,616$ 363,447$ 762,063$ 147,942,365$ 1% 14$ Sault Ste. Marie 1,066,000$ -$ 1,066,000$ 235,728,463$ 0% 14$ Ajax 1,011,793$ 285,389$ 1,297,182$ 59,286,587$ 2% 14$ Stratford 274,954$ 168,770$ 443,724$ 82,772,600$ 1% 15$ Sudbury 1,882,024$ 445,047$ 2,327,071$ 486,214,727$ 0% 15$ Ottawa 9,525,770$ 2,530,839$ 12,056,609$ 2,197,822,477$ 1% 15$ Cambridge 1,626,536$ 175,514$ 1,802,050$ 105,246,310$ 2% 15$ Sarnia 997,022$ 76,944$ 1,073,966$ 92,604,611$ 1% 15$ Pelham 184,711$ 64,296$ 249,007$ 11,566,275$ 2% 15$ Whitby 1,729,853$ -$ 1,729,853$ 76,325,192$ 2% 16$ Belleville 601,233$ 187,246$ 788,479$ 96,598,671$ 1% 16$ Newmarket 801,212$ 433,275$ 1,234,487$ 68,450,658$ 2% 17$ Kawartha Lakes 1,170,189$ 81,486$ 1,251,675$ 141,900,802$ 1% 17$ Clarington 1,185,897$ 122,927$ 1,308,824$ 49,669,426$ 3% 17$ Grimsby 383,025$ 31,114$ 414,139$ 19,550,526$ 2% 17$ Milton 705,520$ 416,134$ 1,121,654$ 50,385,379$ 2% 18$ St. Catharines 1,713,225$ 601,989$ 2,315,214$ 132,147,448$ 2% 18$ Brockville 296,830$ 97,952$ 394,782$ 43,375,866$ 1% 18$ Amherstburg 395,123$ 310$ 395,433$ 23,063,241$ 2% 18$ Guelph 1,047,950$ 1,059,239$ 2,107,189$ 269,902,981$ 1% 18$ London 3,781,774$ 2,771,881$ 6,553,655$ 793,819,006$ 1% 19$ Central Elgin 236,971$ -$ 236,971$ 14,171,782$ 2% 19$ Georgina 676,056$ 125,992$ 802,048$ 33,081,863$ 2% 19$ Barrie 1,574,842$ 877,944$ 2,452,786$ 204,220,551$ 1% 19$ Brantford 1,397,774$ 330,494$ 1,728,268$ 233,422,861$ 1% 19$ Burlington 1,948,175$ 1,229,140$ 3,177,315$ 147,389,035$ 2% 19$ Timmins 836,412$ -$ 836,412$ 127,146,527$ 1% 19$ Mississauga 5,840,811$ 7,205,864$ 13,046,675$ 446,120,480$ 3% 20$ Fort Erie 478,946$ 106,443$ 585,389$ 25,828,486$ 2% 20$ Kitchener 2,364,411$ 1,700,780$ 4,065,191$ 282,199,013$ 1% 20$ Markham 3,436,394$ 1,798,388$ 5,234,782$ 196,290,792$ 3% 20$ East Gwillimbury 422,367$ -$ 422,367$ 14,744,335$ 3% 20$ Owen Sound 303,093$ 134,872$ 437,965$ 35,700,032$ 1% 20$ Waterloo 971,360$ 991,601$ 1,962,961$ 105,454,678$ 2% 20$

Source—2006 FIR

163


Penalties & Interest on Taxes and Other Fine Revenues (cont’d)


Municipality

Penalties, Interest on

Taxes Other Fines

Total Penalties, Interest on Taxes and Other Fines Total Expenditures

As % of Expenditures Per Capita

Whitchurch Stouffville 453,431$ 54,584$ 508,015$ 21,710,553$ 2% 21$ Gravenhurst 213,966$ 23,014$ 236,980$ 9,770,011$ 2% 21$ Port Colborne 385,297$ 14,437$ 399,734$ 17,950,018$ 2% 21$ Caledon 972,892$ 256,976$ 1,229,868$ 49,508,196$ 2% 22$ Cobourg 359,662$ 43,776$ 403,438$ 28,700,664$ 1% 22$ Lincoln 481,585$ -$ 481,585$ 15,531,887$ 3% 22$ Thorold 397,493$ 19,333$ 416,826$ 20,677,138$ 2% 23$ Parry Sound 111,805$ 22,194$ 133,999$ 24,831,379$ 1% 23$ Oakville 2,586,314$ 1,321,920$ 3,908,234$ 151,434,672$ 3% 24$ Thunder Bay 2,045,777$ 619,989$ 2,665,766$ 334,536,806$ 1% 24$ Kingston 1,597,617$ 1,371,543$ 2,969,160$ 291,987,117$ 1% 25$ Aurora 757,463$ 477,233$ 1,234,696$ 46,333,541$ 3% 26$ Vaughan 4,416,924$ 1,779,226$ 6,196,150$ 227,900,448$ 3% 26$ Pickering 1,698,253$ 590,341$ 2,288,594$ 59,019,442$ 4% 26$ King 510,751$ -$ 510,751$ 17,420,345$ 3% 26$ Bracebridge 423,340$ 11,183$ 434,523$ 12,888,811$ 3% 28$ Welland 1,179,009$ 220,407$ 1,399,416$ 42,453,614$ 3% 28$ Huntsville 469,942$ 47,875$ 517,817$ 15,175,859$ 3% 28$ Hamilton 8,879,805$ 5,423,109$ 14,302,914$ 1,224,678,057$ 1% 28$ Wasaga Beach 423,314$ 49,095$ 472,409$ 24,535,195$ 2% 31$ Niagara Falls 2,269,631$ 458,239$ 2,727,870$ 125,154,056$ 2% 33$ Windsor 4,773,280$ 2,418,569$ 7,191,849$ 689,590,310$ 1% 33$ Niagara-on-the-Lake 367,476$ 200,688$ 568,164$ 18,673,872$ 3% 39$ Toronto 29,626,862$ 72,295,359$ 101,922,221$ 8,536,282,883$ 1% 41$

Average 2% 19$

164


Investment Income Revenue


Source—2006 FIR

Municipality

Investment Income From

Own Funds and Others

As % of Exp.

Per Capita

Amherstburg 11,957$ 0.1% 1$ Gravenhurst 9,307$ 0.1% 1$ Port Colborne 50,317$ 0.3% 3$ Whitby 593,032$ 0.8% 5$ Huntsville 122,465$ 0.8% 7$ Pelham 115,107$ 1.0% 7$ Sarnia 521,574$ 0.6% 7$ Belleville 380,932$ 0.4% 8$ Wilmot 144,312$ 1.4% 8$ London 3,190,810$ 0.4% 9$ Lincoln 209,092$ 1.3% 10$ Newmarket 746,669$ 1.1% 10$ Middlesex Centre 170,499$ 1.3% 11$ Timmins 472,965$ 0.4% 11$ Orangeville 318,868$ 1.0% 12$ Fort Erie 387,377$ 1.5% 13$ Tillsonburg 202,474$ 1.2% 14$ Thunder Bay 1,498,151$ 0.4% 14$ Bradford West Gwillimbury 336,225$ 1.3% 14$ Hamilton 7,158,396$ 0.6% 14$ Wellesley 144,461$ 2.8% 15$ St. Catharines 1,967,522$ 1.5% 15$ Bracebridge 237,262$ 1.8% 15$ Pickering 1,404,505$ 2.4% 16$ Clarington 1,244,893$ 2.5% 16$ Niagara-on-the-Lake 233,662$ 1.3% 16$ East Gwillimbury 341,828$ 2.3% 16$ Woodstock 587,512$ 1.2% 17$ Kawartha Lakes 1,305,547$ 0.9% 18$ Oshawa 2,593,158$ 2.3% 18$ Owen Sound 405,599$ 1.1% 19$ Central Elgin 237,851$ 1.7% 19$ Kingston 2,211,195$ 0.8% 19$ Kitchener 3,927,986$ 1.4% 19$ Brockville 430,770$ 1.0% 20$ Georgina 837,703$ 2.5% 20$ Welland 1,010,611$ 2.4% 20$ Vaughan 4,808,619$ 2.1% 20$ King 397,449$ 2.3% 20$ Sault Ste. Marie 1,571,462$ 0.7% 21$ Mississauga 14,065,619$ 3.2% 21$ Stratford 647,469$ 0.8% 21$

Municipality

Investment Income From

Own Funds and Others

As % of Exp.

Per Capita

Thorold 416,908$ 2.0% 23$ Caledon 1,418,402$ 2.9% 25$ Burlington 4,095,877$ 2.8% 25$ Grimsby 597,789$ 3.1% 25$ Cornwall 1,149,879$ 0.8% 25$ Aurora 1,227,649$ 2.6% 26$ Markham 7,166,617$ 3.7% 27$ Woolwich 538,670$ 3.9% 27$ Oakville 4,561,448$ 3.0% 28$ Chatham-Kent 2,996,965$ 1.2% 28$ Sudbury 4,438,267$ 0.9% 28$ Windsor 6,254,040$ 0.9% 29$ Brampton 12,592,716$ 4.0% 29$ Leamington 872,783$ 2.0% 30$ Ottawa 25,895,598$ 1.2% 32$ Niagara Falls 2,697,326$ 2.2% 33$ Brantford 3,051,046$ 1.3% 34$ Ajax 3,071,564$ 5.2% 34$ Cambridge 4,153,825$ 3.9% 35$ St. Thomas 1,250,423$ 1.4% 35$ Guelph 4,061,230$ 1.5% 35$ Waterloo 3,448,433$ 3.3% 35$ Milton 2,475,649$ 4.9% 39$ North Bay 2,190,068$ 1.5% 41$ Barrie 5,336,348$ 2.6% 42$ Halton Hills 2,470,543$ 7.0% 45$ Cobourg 887,927$ 3.1% 49$ Whitchurch Stouffville 1,251,323$ 5.8% 51$ Wasaga Beach 794,449$ 3.2% 52$ Peterborough 4,352,912$ 2.1% 58$ Parry Sound 406,553$ 1.6% 70$ Toronto 192,591,819$ 2.3% 77$

Average 1.9% 24$

RegionsYork Region -$ 0.0% -$ Waterloo Region 1,058,441$ 0.2% 2$ Peel Region 6,160,078$ 0.5% 5$ District Muskoka 471,827$ 0.4% 8$ Niagara Region 5,337,969$ 0.7% 12$ Halton Region 7,008,274$ 1.3% 16$ Durham Region 13,265,652$ 1.7% 24$

Average 0.7% 10$

165


Gaming and Casino Revenues


MunicipalityGaming and

Casino Total


Expenditures Per Capita

Ottawa 3,653,364$ 2,197,822,477$ 0% 4$ Chatham-Kent 655,868$ 259,378,376$ 0% 6$ Hamilton 4,964,058$ 1,224,678,057$ 0% 10$ London 3,812,300$ 793,819,006$ 0% 11$ Sault Ste. Marie 1,455,919$ 235,728,463$ 1% 11$ Sudbury 2,137,338$ 486,214,727$ 0% 14$ Windsor 4,802,144$ 689,590,310$ 1% 22$ Thunder Bay 2,433,007$ 334,536,806$ 1% 22$ Sarnia 1,825,388$ 92,604,611$ 2% 26$ Woodstock 1,019,966$ 50,440,799$ 2% 29$ Niagara Falls 2,600,000$ 125,154,056$ 2% 32$ Ajax 3,519,167$ 59,286,587$ 6% 39$ Brantford 3,745,759$ 233,422,861$ 2% 42$ Fort Erie 2,192,764$ 25,828,486$ 8% 73$ Milton 5,617,009$ 50,385,379$ 11% 88$

Average 2% 29$

Source—2006 FIR

166


Contributions From Reserves and Reserve Funds


Municipality

Contributions from Reserves and Reserve

funds Total


Expenditures Per CapitaBracebridge -$ 12,888,811$ 0% -$ East Gwillimbury -$ 14,744,335$ 0% -$ Gravenhurst -$ 9,770,011$ 0% -$ King -$ 17,420,345$ 0% -$ Markham -$ 196,290,792$ 0% -$ Oshawa -$ 114,450,666$ 0% -$ Whitchurch Stouffville 17,125$ 21,710,553$ 0% 1$ Lincoln 32,000$ 15,531,887$ 0% 1$ Amherstburg 58,919$ 23,063,241$ 0% 3$ Wilmot 59,656$ 10,414,090$ 1% 3$ Bradford West Gwillimbury 102,347$ 26,811,593$ 0% 4$ Caledon 250,706$ 49,508,196$ 1% 4$ Fort Erie 212,360$ 25,828,486$ 1% 7$ Wasaga Beach 129,100$ 24,535,195$ 1% 9$ Mississauga 6,280,300$ 446,120,480$ 1% 9$ Halton Hills 534,903$ 35,083,481$ 2% 10$ Leamington 284,750$ 43,323,715$ 1% 10$ Ajax 1,041,184$ 59,286,587$ 2% 12$ Central Elgin 190,311$ 14,171,782$ 1% 15$ Peterborough 1,137,854$ 210,966,123$ 1% 15$ Kawartha Lakes 1,186,899$ 141,900,802$ 1% 16$ Port Colborne 314,584$ 17,950,018$ 2% 17$ Oakville 3,292,135$ 151,434,672$ 2% 20$ Middlesex Centre 330,186$ 12,958,947$ 3% 21$ Pelham 349,313$ 11,566,275$ 3% 22$ London 8,126,213$ 793,819,006$ 1% 23$ Grimsby 579,722$ 19,550,526$ 3% 24$ Huntsville 453,185$ 15,175,859$ 3% 25$ St. Thomas 979,431$ 89,517,081$ 1% 27$ Wellesley 284,400$ 5,244,917$ 5% 29$ Woolwich 576,545$ 13,973,868$ 4% 29$ Whitby 3,408,865$ 76,325,192$ 4% 31$ Georgina 1,493,479$ 33,081,863$ 5% 35$ Waterloo 3,455,332$ 105,454,678$ 3% 35$ Orangeville 973,232$ 32,013,914$ 3% 36$ Cambridge 4,358,406$ 105,246,310$ 4% 36$ Kitchener 7,456,852$ 282,199,013$ 3% 36$ Vaughan 9,320,575$ 227,900,448$ 4% 39$ Sault Ste. Marie 3,002,260$ 235,728,463$ 1% 40$ Niagara Falls 3,348,563$ 125,154,056$ 3% 41$

Source—2006 FIR

167


Contributions From Reserves and Reserve Funds (cont’d)


Municipality

Contributions from Reserves and Reserve

funds Total


Expenditures Per CapitaWoodstock 1,624,956$ 50,440,799$ 3% 46$ Sudbury 7,235,675$ 486,214,727$ 1% 46$ Burlington 7,625,997$ 147,389,035$ 5% 46$ Barrie 6,048,635$ 204,220,551$ 3% 47$ Ottawa 38,364,622$ 2,197,822,477$ 2% 47$ Timmins 2,064,124$ 127,146,527$ 2% 48$ Brampton 22,732,654$ 317,444,144$ 7% 52$ Hamilton 26,963,621$ 1,224,678,057$ 2% 53$ Clarington 4,345,855$ 49,669,426$ 9% 56$ Sarnia 4,403,820$ 92,604,611$ 5% 62$ Niagara-on-the-Lake 914,544$ 18,673,872$ 5% 63$ North Bay 3,526,663$ 147,942,365$ 2% 65$ Milton 4,244,809$ 50,385,379$ 8% 66$ Guelph 7,713,294$ 269,902,981$ 3% 67$ Brantford 6,410,327$ 233,422,861$ 3% 71$ Belleville 3,571,787$ 96,598,671$ 4% 73$ Aurora 3,572,530$ 46,333,541$ 8% 75$ Welland 3,855,844$ 42,453,614$ 9% 77$ Tillsonburg 1,157,496$ 16,928,686$ 7% 78$ Newmarket 6,166,668$ 68,450,658$ 9% 83$ Cornwall 3,856,938$ 151,548,848$ 3% 84$ Pickering 7,377,154$ 59,019,442$ 12% 84$ Owen Sound 1,937,510$ 35,700,032$ 5% 89$ Chatham-Kent 9,867,848$ 259,378,376$ 4% 91$ Stratford 2,972,084$ 82,772,600$ 4% 98$ Thorold 1,838,772$ 20,677,138$ 9% 101$ Cobourg 2,006,890$ 28,700,664$ 7% 110$ Kingston 13,114,483$ 291,987,117$ 4% 112$ Thunder Bay 12,478,523$ 334,536,806$ 4% 114$ Windsor 26,283,878$ 689,590,310$ 4% 121$ St. Catharines 21,805,978$ 132,147,448$ 17% 165$ Brockville 5,345,774$ 43,375,866$ 12% 243$ Toronto 836,764,143$ 8,536,282,883$ 10% 334$ Parry Sound 2,726,521$ 24,831,379$ 11% 469$

Average 4% 56$

District Muskoka 645,618$ 120,580,106$ 1% 11$ Niagara Region 8,956,404$ 748,465,022$ 1% 21$ Peel Region 37,953,562$ 1,268,669,575$ 3% 33$ Waterloo Region 16,358,487$ 591,082,682$ 3% 34$ Durham Region 23,329,160$ 803,901,651$ 3% 42$ Halton Region 28,116,639$ 552,442,765$ 5% 63$ York Region 111,629,450$ 1,165,822,562$ 10% 125$

Average 4% 47$

168


Revenues From Government Business Enterprise


Source—2006 FIR

Municipality

Other Revenues From Government

Business Enterprise

Total Expenditures

As % of Expenditures

Per Capita

Amherstburg 60,766$ 23,063,241$ 0% 3$ Central Elgin 105,008$ 14,171,782$ 1% 8$ Huntsville 175,772$ 15,175,859$ 1% 10$ Hamilton 5,016,000$ 1,224,678,057$ 0% 10$ Orangeville 310,780$ 32,013,914$ 1% 12$ Cambridge 1,548,484$ 105,246,310$ 1% 13$ St. Catharines 1,811,131$ 132,147,448$ 1% 14$ Ottawa 12,000,000$ 2,197,822,477$ 1% 15$ Toronto 39,845,930$ 8,536,282,883$ 0% 16$ Belleville 798,000$ 96,598,671$ 1% 16$ Kitchener 3,415,316$ 282,199,013$ 1% 17$ Markham 4,571,494$ 196,290,792$ 2% 17$ Grimsby 419,249$ 19,550,526$ 2% 18$ London 6,275,000$ 793,819,006$ 1% 18$ North Bay 975,580$ 147,942,365$ 1% 18$ Brantford 1,652,823$ 233,422,861$ 1% 18$ Clarington 1,517,229$ 49,669,426$ 3% 19$ Woodstock 739,230$ 50,440,799$ 1% 21$ Ajax 1,926,000$ 59,286,587$ 3% 21$ Sarnia 1,560,291$ 92,604,611$ 2% 22$ Sudbury 3,794,709$ 486,214,727$ 1% 24$ Barrie 3,301,000$ 204,220,551$ 2% 26$ Pickering 2,460,000$ 59,019,442$ 4% 28$ Vaughan 6,725,385$ 227,900,448$ 3% 28$ Milton 1,832,724$ 50,385,379$ 4% 29$ St. Thomas 1,059,296$ 89,517,081$ 1% 29$ Wilmot 511,246$ 10,414,090$ 5% 30$ Peterborough 2,376,023$ 210,966,123$ 1% 32$ Cobourg 600,000$ 28,700,664$ 2% 33$ Sault Ste. Marie 2,545,400$ 235,728,463$ 1% 34$ Guelph 3,972,834$ 269,902,981$ 1% 35$ Wellesley 361,154$ 5,244,917$ 7% 37$ Oakville 6,192,038$ 151,434,672$ 4% 37$ Burlington 6,371,199$ 147,389,035$ 4% 39$ Windsor 9,964,556$ 689,590,310$ 1% 46$ Oshawa 6,936,000$ 114,450,666$ 6% 49$ Newmarket 3,827,500$ 68,450,658$ 6% 52$ Port Colborne 1,021,033$ 17,950,018$ 6% 55$ Stratford 2,256,451$ 82,772,600$ 3% 74$

Average 2% 26$

169


Tax Policies

Tax Policies

170


The relative tax burden in each class of property will be impacted by the type of tax policies implemented in each municipality. As such, an analysis of the 2007 tax policies that impact the relative tax position was completed and has been summarized to include the following: Comparison of Tax Ratios Tax ratios define each property class’s rate of taxation in relation to the rate of the residential property class. The tax ratios for the residential class is set by the province at 1.0000. The different relative burdens are reflected in the tax ratios. These relative burdens are used to calculate the municipal tax rate of each property class in relation to the residential class. The “Ranges of Fairness” represents what the Province determines as a fair level of taxation for various types of properties compared to the tax burden on the Residential class. According to the legislation, municipalities are not permitted to apply municipal levy increases on the Commercial, Industrial or Multi-Residential classes if the tax ratios for those classes exceed the prescribed “Threshold Ratios”. These threshold ratios define the average relative municipal tax for each property class in relation to the Residential/Farm class across the Province. For example, across Ontario, on average, Multi-Residential properties pay 2.74 times more municipal property taxes than their Residential counterparts. Delegation Under the rules and regulations established by the Province, upper and single tier municipalities are responsible for property tax policies. An exception to this rule is if an upper-tier municipality elects to delegate the property tax policy responsibility to its lower-tiers. Of the municipalities in this study, only the Region of Peel (consisting of the City of Brampton, City of Mississauga and Town of Caledon) delegated such authority to its lower-tier municipalities. Mississauga’s ratios are different from the City of Brampton and the Town of Caledon.

• Comparison of Tax Ratios • Delegation

• Summary of Optional Classes

Tax Policies

Tax PoliciesTax Policies

171


Comparison of 2007 Tax Ratios * denotes municipalities with one or more ratios above the Provincial Threshold The highlighted cells reflect changes in tax ratios between 2006 and 2007 (only for those municipalities that participated in the 2006 Study)

Tax Policies

XXX reflects increase in tax ratiosXXX reflects decrease in tax ratios

MunicipalityBarrie 1.0787 1.4331 1.5163 Belleville* 2.5102 1.9191 2.9261 Brantford* 2.1355 1.9360 2.9842 Brockville 1.8500 1.9785 2.6276 Central Elgin* 2.3458 1.6376 2.2251 2.8318 Chatham-Kent* 2.1488 1.9671 2.4370 2.9289 Cornwall 2.3492 1.9650 2.6300 Dufferin 2.6802 1.2200 2.1987 Durham 1.8665 1.4500 2.2598 2.2598 Essex* 1.9554 1.0697 1.9425 2.6861 Guelph 2.7400 1.8400 2.6300 Halton 2.2619 1.4565 2.3599 Hamilton* 2.7400 2.0591 3.4273 4.0189 Kawartha Lakes 1.9931 1.2782 1.7825 Kingston 2.7389 1.9800 2.6300 Lambton* 2.5014 1.6585 2.0536 3.0124 London 2.1455 1.9800 2.6300 Middlesex Centre 1.7697 1.1449 1.7451 Mississauga 1.7788 1.4098 1.5708 Muskoka 1.0000 1.1000 1.1000 Niagara 2.0600 1.7586 2.6300 Norfolk 1.6929 1.6929 1.6929 North Bay 2.2436 1.9048 1.4000 Northumberland 2.2160 1.5152 2.6300 Ottawa* 1.8000 2.1461 2.7468 2.3588 Owen Sound 2.6424 2.3683 2.9067 5.0172 Oxford 2.7400 1.9018 2.6300 Parry Sound 1.5145 1.6646 1.5162 Peel (Brampton, Caledon) 1.7050 1.2971 1.4700 Peterborough (City) 2.0440 1.8912 2.6300 Sault Ste. Marie* 1.2829 1.6730 1.9251 2.7431 Simcoe 1.5385 1.2521 1.5385 St. Thomas* 2.4987 1.9475 2.2281 2.6774 Stratford* 2.1539 2.1638 3.3123 Sudbury* 2.0591 1.7206 2.5596 2.9012 Thunder Bay 2.7400 1.9527 2.4300 2.6275 Timmins* 1.6816 1.7501 2.1783 2.7114 Toronto* 3.6350 3.6737 4.0900 Waterloo 2.2400 1.9500 2.4500 Windsor* 2.7400 1.9833 2.4233 3.2377 York 1.0000 1.2070 1.3737

Average 2.1175 1.7536 2.3034 3.0009 Minimum 1.0000 1.0697 1.1000 2.2598 Maximum 3.6350 3.6737 4.0900 5.0172 Provincial Threshold 2.7400 1.9800 2.6300 2.6300


Industrial (Large)

Multi-Residential


172


Trends and Observations - Multi-Residential Tax Ratios

• With the exception of Toronto, all municipalities have a Multi-Residential Tax Ratio at or below the Provincial Threshold of 2.74. Muskoka, Barrie, and York are the only municipalities within the Provincial Range of Fairness (1.00 to 1.10)

• 6 of the 41 municipal entities decreased their Multi-Residential Tax Rate in 2006

including: • Region of Durham • City of Brantford • City of North Bay • County of Lambton • Region of Waterloo • City of Toronto

• All other factors being equal, municipalities with a high Multi-Residential Tax Ratio will

have higher relative tax burdens

Tax Policies

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

Mus

koka

York

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Mar

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ford

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ilton

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Average

173


Trends and Observations - Commercial (residual) Tax Ratios

• With the exception of Hamilton, Windsor, Ottawa, Stratford, Toronto and Grey County all municipalities have a residual Commercial Tax Ratio at or below the Provincial Threshold of 1.98

• The County of Essex and the District of Muskoka are the only municipalities that fall within the Provincial Range of Fairness

• 8 of the 41 municipal entities reduced their Commercial Tax Ratio in 2006 including North Bay, Windsor, Toronto, Ottawa, Brantford, Stratford, Hamilton, and Lambton County

Tax Policies

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

Esse

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usko

ka

Midd

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tre York

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ilton

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Average

174


Trends and Observations - Industrial (residual) Tax Ratios

• With the exception of Belleville, Hamilton, Ottawa, Stratford, Toronto, Brantford and Grey County, all municipalities have a residual Industrial Tax Ratio at or below the Provincial Threshold of 2.63

• The District of Muskoka is the only municipality that falls within the Provincial Range of Fairness

• 8 of the 41 municipal entities decreased their Industrial Tax Ratio in 2007 including Windsor, Chatham-Kent, Hamilton, Stratford, Waterloo, Niagara, Brantford and Toronto

Tax Policies

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

4.5

Mus

koka York

North

Bay

Peel

(Bra

mpt

on, C

aledo

n)Pa

rry S

ound

Barri

eSi

mco

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ississ

auga

Norfo

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iddles

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ult S

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arie

Esse

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sor

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atham

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ater

looSu

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ndNi

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uelph

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Ottaw

aGr

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rdSt

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milto

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Average

175


Summary of Optional Classes

Tax Policies

New Multi-Residential

Office Building

Shopping Centre

Park/lot Vacant Land

Large Industrial

Barrie

BellevilleBrantford

Brockville

Central Elgin üChatham-Kent ü ü ü üCornwall

Dufferin

Durham üEssex ü ü ü üGrey ü ü ü üGuelph üHalton üHamilton ü ü üKawartha Lakes

Kingston üLambton ü ü ü üLondon

Middlesex CentreMississauga

Muskoka

Niagara üNorfolk

North Bay

Northumberland

Ottawa ü ü ü ü üOxfordParry Sound

Peel (Brampton, Caledon)

Peterborough (City) üSault Ste. Marie ü ü ü üSimcoe

St. Thomas üStratford

Sudbury ü üThunder Bay üTimmins ü üToronto üWaterloo üWindsor ü ü ü üYork ü

176


New Multi-Residential Property Class Municipal Councils have the ability to establish an optional class of property for New Multi-Residential properties. Some municipalities established a New Multi-Residential class to provide a conducive tax environment to encourage the development of additional multi-residential units. Optional Commercial Classes

Large Industrial Class

Tax Policies

Municipality

Chatham-Kent 1.9671 1.5853 2.2705 1.3164

Essex 1.0697 1.1640 1.1654 0.5620

Grey 2.3683 2.1461 2.6094 1.1999

Hamilton 2.0591 2.0591

Lambton 1.6585 1.5654 2.1237 1.1122

Ottawa 2.1461 2.5928 1.7852 1.4062

Sault Ste. Marie 1.6730 2.4435 1.7760 1.2372

Windsor 1.9833 2.0165 2.0364 1.0446

Commercial (Shopping)

Commercial (Parking)


Commercial (Office)

Municipality

Central Elgin 2.2251 2.8318

Chatham-Kent 2.4370 2.9289

Essex 1.9425 2.6861

Grey 2.9067 5.0172

Hamilton 3.4273 4.0189

Lambton 2.0536 3.0124

Ottawa 2.7468 2.3588

Sault Ste. Marie 1.9251 2.7431

St. Thomas 2.2281 2.6774

Sudbury 2.5596 2.9012

Thunder Bay 2.4300 2.6275

Timmins 2.1783 2.7114

Windsor 2.4233 3.2377


Industrial (Large)

Municipality

Guelph 2.7400 1.0000

Halton 2.2619 2.0000

Hamilton 2.7400 1.0000

Kingston 2.7389 1.0000

Niagara 2.0600 1.0000

Ottawa 1.8000 1.0000

Peterborough (City) 2.0440 1.0000

Sudbury 2.0591 1.0000

Timmins 1.6816 1.0000

Toronto 3.6350 1.0000

Waterloo 2.2400 1.0000

York 1.0000 1.0000

Multi-Residential

New Multi-Residential

177


Summary - Tax Policies

The tax ratios across the survey range significantly in each of the Multi-Residential, Commercial and Industrial classes.

Provincial Threshold Analysis

• Only 1 municipal entity in the survey has a ratio in the Multi-Residential Class that exceeds the Provincial Threshold of 2.74

• 6 of the 41 municipal entity in the survey have a ratio in the Commercial Class that exceeds the Provincial Threshold of 1.98

• 7 of the 41 municipal entity in the survey have a ratio in the Industrial Class that exceeds the Provincial Threshold of 2.63

Range of Fairness

• Only 4 municipal entities have established ratios within the Provincial Range of Fairness for one or more of the Multi-Residential, Commercial and Industrial classes including:

• City of Barrie (Multi-Residential)

• County of Essex (Commercial)

• District of Muskoka (Multi-Residential, Commercial, Industrial)

• Region of York (Multi-Residential)

Optional Classes

• 22 of the 41 upper tier/single tier municipalities established optional classes, resulting in different tax ratios and relative tax burdens from the residual commercial and industrial classes. This will impact the relative tax position of properties within these classes, compared to the relative tax position of properties in the residual class. The impact may be an increased/decreased burden, depending on the value of the tax ratio. As such, the relative tax burden across the entire Commercial and Industrial classes, particularly for these municipalities may vary.

• Approximately 29% of the municipal entities have also established a New Multi-Residential optional class to encourage development of rental housing.

• Approximately 32% of the municipal entities have established a Large Industrial class.

• Approximately 10% of the municipal entities have established Optional Commercial classes.

Tax Policies

178


Comparison of Relative Taxes


179


The purpose of this section of the report is to undertake “like” property comparisons across each municipality and across various property types. In total, 11 property types were defined based on those property types that were of most interest to the participating municipalities and that represented all potential optional classes. The Residential, Multi-Residential, Commercial and Industrial classes are represented in the study; classes where a municipality is typically competing for new growth opportunities.

In order to calculate the relative tax burden of “like” properties, every effort was made to hold constant those factors deemed to be most critical in determining a property’s assessed value. However, given the number of factors used to calculate the assessed value for each property, and the inability to quantify each of these factors, the results should be used to provide the reader with overall trends rather than exact differences in relative tax burdens between municipalities. By

selecting multiple property types within each taxing class (Residential, Multi-Residential, Commercial and Industrial), and by selecting multiple properties from within each municipality and property subtype, where available, the likelihood of anomalies in the database has been reduced. However, it is recommended that focus should be on the trends rather than the absolutes.

Given that the selection process of properties is random based on properties meeting the outlined criteria, it would not be appropriate to use the selected property’s capped rate in the Multi-Residential, Industrial and Commercial classes. Using a property’s capped rates on a small sample could result in comparisons of properties in one municipality contributing to the cap and in another municipality benefiting from the cap. This would not provide a reasonable representation of the relative tax burdens in each jurisdiction for a typical property. As such, to provide a true indication of the relative tax burden, the tax liability on sample properties will be used in the comparisons. The tax liability was calculated using the property’s most current assessment and the 2007 tax rates for each municipality.

Notes

Urban rates were used in each municipality. In the case of the City of Hamilton, Ottawa, Norfolk, Greater Sudbury, Kawartha Lakes and Chatham-Kent, where amalgamations occurred and there continues to be area rating, the analysis was done by selecting properties from within the urban centres and applying the respective urban rates.

The City of Toronto due to the size and current value assessment differentials across the City has been divided into four areas; North, South, East and West.

For some property types, municipalities are not represented due to the lack of comparable properties available or a decision by the municipality not to include a particular category in the analysis.


Comparison of RelativeTaxes

Comparison of RelativeTaxes

Multi-Residential

Residential

Commercial

Industrial

Farmlands

180


General Introductory Comments There are many reasons for differences in relative tax burdens across municipalities and across property classes. These include, but are not limited, to the following:

• The values of like properties varies significantly across municipalities

• The tax burden within a municipality varies based on the tax ratios used. As such, it is possible for a municipality to have a relative low tax burden in a particular class of property and a relatively high tax burden in another class

• The use of optional classes

• Non-uniform education tax rates in the non-residential classes

• Tax burdens across municipalities also vary based on the level of service provided and the associated costs of providing these services

• Extent to which a municipality employs user fees

• Access to other sources of revenues such as dividends from hydro utilities, gaming & casino revenues

Methodology and Presentation of Results “Like properties” were selected using the property descriptions outlined on the next two pages. Every effort was made to select a minimum of 3-8 properties from each municipality and from within each property type.

In some cases, a decision was made by the participating municipality to limit the number of property types to be included in the study. As such, for some property types, less municipalities have been included in the sample. In addition, there are some municipalities where like properties were not identified. An average was used across the sample set within each municipality to calculate the relative tax burden. The results are presented using appropriate tax unit values such as per acre (vacant land), per unit (multi-residential, hotels and motels), per sq. ft. (office, industrial, neighbourhood shopping). Number of units, square footages, acres and current value assessment was provided by MPAC.


181


Residential - Single Family Detached Home (Property Code 301) A detached three-bedroom single storey home with 1.5 bathrooms and a one car garage. Total area of the house is approximately 1,200 sq. ft. and the property is situated on a lot that is approximately 5,500 sq. ft. Comparison of taxes on a per household basis. Residential – Senior Executive (Property Code 301) A two-storey, four or five bedroom home with three bathrooms, main floor family room plus atrium or library. A full unfinished basement and an attached two car garage. The house is approximately 3,000 sq. ft., with an approximate lot size of 6,700 sq. ft. Comparison of taxes on a per household basis.

Multi-Residential - Walk-up Apartment (Property Code 340) Multi-residential, more than six self-contained units but does not include row housing. Typically this type of property is older construction, two to four storeys high. Comparison of taxes on a per unit basis. Multi-Residential - Mid/High-Rise Apartment (Property Code 340) Multi-residential, more than six self-contained units and four + storeys but does not include row housing. Comparison of taxes on a per unit basis.

Commercial - Neighbourhood Shopping Centre (Property Code 430) A neighbourhood shopping centre is typically the smallest type of center comprising of retail tenants that cater to everyday needs such as drugstores, convenience stores and hardware stores. Size varies from 4,000 to 100,000 square feet. Comparison of taxes on a per square foot of floor area

Commercial - Office Building Class (Property Code 402) Selection was focused on buildings in prime locations within the municipality. Comparison of taxes on a per square foot of gross leaseable area basis.

Residential

Multi-Residential

Commercial

Property Types


182


Commercial - Hotel (Property Code 440) Typically over 100 rooms. Comparison of taxes on a per suite basis Commercial - Motel (Property Code 450) Typically newer construction, franchised. Comparison of taxes on a per suite basis

Industrial - Vacant Land (Property Code 106) Selection of properties were based on serviced land under 5 acres Comparison of taxes on a per acre basis Industrial - Large Industrial (Property Code 520, 510,513) Greater than 125,000 sq. ft. Comparison of taxes on a per square foot of floor area basis Industrial - Standard Industrial (Property Code 520, 510,513) Under 125,000 sq. ft. in size typically characterized by newer construction and flexible design. Comparison of taxes on a per square foot of floor area basis Farmland Price Per Acre This has been calculated by receiving information from MPAC on the cost per acre for Class 1 and Class 6 farmland on a per acre basis. This reflects the full range of farmland property.

Commercial Cont’d

Industrial

Farmland

Property Types


183


2007 Total Property Tax Rates (Municipal & Education—sorted alphabetically)


Municipality Multi Commercial Commercial Commercial Commercial Industrial IndustrialResidential Residential Residual Office Building Park/Vac Shopping Residual Large

Ajax 1.3759% 2.3394% 3.0999% 3.0999% 3.0999% 3.0999% 4.4816% 4.4816%Amherstburg 1.3286% 2.3457% 2.6789% 2.6778% 1.6453% 2.9186% 4.3412% 6.0030%Aurora 1.1189% 1.1189% 2.5248% 2.5248% 2.5248% 2.5248% 2.8325% 2.8325%Barrie 1.3654% 1.4520% 3.1366% 3.1366% 3.1366% 3.1366% 3.3052% 3.3052%Belleville 1.7347% 3.9557% 4.9565% 4.9565% 4.9565% 4.9565% 6.6099% 6.6099%Bracebridge 1.3627% 1.3627% 1.9996% 1.9996% 1.9996% 1.9996% 2.1800% 2.1800%Bradford West Gwillimbury 1.2158% 1.7283% 2.7799% 2.7799% 2.7799% 2.7799% 3.9216% 3.9216%Brampton 1.1954% 1.8521% 2.7621% 2.7621% 2.7621% 2.7621% 3.1503% 3.1503%Brantford 1.6505% 3.2248% 4.7078% 4.7078% 4.7078% 4.7078% 6.8882% 6.8882%Brockville 1.5825% 2.7033% 4.8594% 4.8594% 4.8594% 4.8594% 5.7508% 5.7508%Burlington 1.0685% 2.0836% 2.5464% 2.5464% 2.5464% 2.5464% 3.8281% 3.8281%Caledon 0.9343% 1.4068% 2.4233% 2.4233% 2.4233% 2.4233% 2.7664% 2.7664%Cambridge 1.3723% 2.7467% 4.2027% 4.2027% 4.2027% 4.2027% 5.3323% 5.3323%Central Elgin 1.6484% 3.5115% 3.7075% 3.7075% 3.7075% 3.7075% 5.8690% 5.8690%Chatham-Kent 1.8661% 3.7066% 5.1097% 4.1179% 3.4194% 5.8978% 6.5534% 7.8762%Clarington 1.4146% 2.4116% 3.1559% 3.1559% 3.1559% 3.1559% 4.5690% 4.5690%Cobourg 1.6605% 3.3587% 4.0838% 4.0838% 4.0838% 4.0838% 6.9837% 6.9837%Cornwall 1.9561% 4.2390% 5.7459% 5.7459% 5.7459% 5.7459% 7.3992% 7.3992%East Gwillimbury 1.1075% 1.1075% 2.5110% 2.5110% 2.5110% 2.5110% 2.8168% 2.8168%Fort Erie 1.5267% 2.8651% 3.8134% 3.8134% 3.8134% 3.8134% 5.9073% 5.9073%Georgina 1.3409% 1.3409% 2.7927% 2.7927% 2.7927% 2.7927% 3.1374% 3.1374%Gravenhurst 1.2676% 1.2676% 1.8949% 1.8949% 1.8949% 1.8949% 2.0754% 2.0754%Grimsby 1.4867% 2.7827% 3.7431% 3.7431% 3.7431% 3.7431% 5.8022% 5.8022%Guelph 1.3099% 3.1296% 3.8532% 3.8532% 3.8532% 3.8532% 5.3714% 5.3714%Halton Hills 1.0248% 1.9849% 2.4828% 2.4828% 2.4828% 2.4828% 3.7251% 3.7251%Hamilton 1.5958% 3.9131% 4.5286% 4.5286% 4.5286% 4.5286% 6.3506% 7.1386%Huntsville 1.2668% 1.2668% 1.8941% 1.8941% 1.8941% 1.8941% 2.0745% 2.0745%Kawartha Lakes 1.3920% 2.5123% 3.0000% 3.0000% 3.0000% 3.0000% 4.3030% 4.3030%King 1.0677% 1.0677% 2.4330% 2.4330% 2.4330% 2.4330% 2.7621% 2.7621%Kingston 1.5303% 3.6864% 4.4548% 4.4548% 4.4548% 4.4548% 5.9626% 5.9626%Kitchener 1.3616% 2.7226% 4.1818% 4.1818% 4.1818% 4.1818% 5.3059% 5.3059%Leamington 1.5771% 2.8316% 2.9453% 3.2050% 1.5474% 3.2088% 4.8233% 6.6697%Lincoln 1.4297% 2.6654% 3.6429% 3.6429% 3.6429% 3.6429% 5.6524% 5.6524%London 1.5468% 3.0162% 4.9792% 4.9792% 4.9792% 4.9792% 6.2532% 6.2532%Markham 1.0204% 1.0204% 2.4059% 2.4059% 2.4059% 2.4059% 2.6972% 2.6972%Middlesex Centre 1.1366% 1.8082% 2.6177% 2.6177% 2.6177% 2.6177% 3.7957% 3.7957%Milton 0.9136% 1.7333% 2.3208% 2.3208% 2.3208% 2.3208% 3.4626% 3.4626%Mississauga 1.0025% 1.5777% 2.5951% 2.5951% 2.5951% 2.5951% 2.9412% 2.9412%Newmarket 1.1269% 1.1269% 2.5344% 2.5344% 2.5344% 2.5344% 2.8434% 2.8434%Niagara Falls 1.5383% 2.8890% 3.8338% 3.8338% 3.8338% 3.8338% 5.9378% 5.9378%Niagara-on-the-Lake 1.1842% 2.1597% 3.2112% 3.2112% 3.2112% 3.2112% 5.0067% 5.0067%Norfolk 1.3958% 2.1800% 3.8518% 3.8518% 3.8518% 3.8518% 4.5458% 4.5458%North Bay 1.7766% 3.6578% 5.1316% 5.1316% 5.1316% 5.1316% 3.9821% 3.9821%North Dumfries 1.0271% 1.9734% 3.5296% 3.5296% 3.5296% 3.5296% 4.4866% 4.4866%Oakville 1.0073% 1.9454% 2.4573% 2.4573% 2.4573% 2.4573% 3.6838% 3.6838%Orangeville 1.4324% 3.3955% 2.8033% 2.8033% 2.8033% 2.8033% 4.8455% 4.8455%Oshawa 1.7092% 2.9615% 3.5831% 3.5831% 3.5831% 3.5831% 5.1999% 5.1999%Ottawa 1.1947% 1.9393% 3.7454% 4.5249% 2.4541% 3.1155% 4.8554% 4.1695%Owen Sound 1.4988% 3.5268% 4.7541% 4.2475% 2.3710% 5.1565% 5.3093% 9.1643%Parry Sound 1.2568% 1.7676% 2.5568% 2.5568% 2.5568% 2.5568% 2.2747% 2.2747%Pelham 1.4979% 2.8059% 3.7629% 3.7629% 3.7629% 3.7629% 5.8317% 5.8317%Peterborough 1.4794% 2.7483% 4.2585% 4.2585% 4.2585% 4.2585% 6.0855% 6.0855%Pickering 1.3526% 2.2959% 3.0661% 3.0661% 3.0661% 3.0661% 4.4290% 4.4290%Port Colborne 1.8193% 3.4679% 4.3280% 4.3280% 4.3280% 4.3280% 6.6769% 6.6769%Richmond Hill 1.0234% 1.0234% 2.4095% 2.4095% 2.4095% 2.4095% 2.7013% 2.7013%Sarnia 1.6183% 3.6517% 4.0952% 3.8654% 2.7463% 5.2439% 5.0851% 7.4590%Sault Ste. Marie 2.1421% 2.6735% 5.1825% 7.5694% 3.8325% 5.5016% 5.8325% 8.3109%St. Catharines 1.6302% 3.0784% 3.9955% 3.9955% 3.9955% 3.9955% 6.1796% 6.1796%St. Thomas 1.5978% 3.5967% 4.5655% 4.5655% 4.5655% 4.5655% 5.6073% 6.7381%Stratford 1.3914% 2.6924% 4.6545% 4.6545% 4.6545% 4.6545% 6.5985% 6.5985%Sudbury 1.9768% 3.7909% 4.9311% 4.9311% 4.9311% 4.9311% 6.8239% 7.7346%

184


2007 Total Property Tax Rates (Municipal & Education—sorted alphabetically cont’d)



Thorold 1.4941% 2.7979% 3.7561% 3.7561% 3.7561% 3.7561% 5.8215% 5.8215%Thunder Bay 1.8792% 4.6897% 5.7292% 5.7292% 5.7292% 5.7292% 7.2627% 7.8529%Tillsonburg 1.5305% 3.7343% 4.4687% 4.4687% 4.4687% 4.4687% 6.2579% 6.2579%Timmins 2.1894% 3.5018% 5.2426% 5.2426% 5.2426% 5.2426% 6.6781% 8.3125%Toronto 0.8528% 2.3522% 4.0933% 4.0933% 4.0933% 4.0933% 4.3693% 4.3693%Vaughan 1.0148% 1.0148% 2.3992% 2.3992% 2.3992% 2.3992% 2.6895% 2.6895%Wainfleet 1.5953% 3.0066% 3.9342% 3.9342% 3.9342% 3.9342% 6.0879% 6.0879%Wasaga Beach 1.0564% 1.4330% 2.5395% 2.5395% 2.5395% 2.5395% 3.6263% 3.6263%Waterloo 1.3401% 2.6746% 4.1400% 4.1400% 4.1400% 4.1400% 5.2535% 5.2535%Welland 1.8051% 3.4387% 4.3031% 4.3031% 4.3031% 4.3031% 6.6397% 6.6397%Wellesley 1.1896% 2.3374% 3.8465% 3.8465% 3.8465% 3.8465% 4.8847% 4.8847%West Lincoln 1.4784% 2.7657% 3.7285% 3.7285% 3.7285% 3.7285% 5.7804% 5.7804%Whitby 1.3814% 2.3496% 3.1077% 3.1077% 3.1077% 3.1077% 4.4939% 4.4939%Whitchurch-Stouffville 1.0310% 1.0310% 2.4187% 2.4187% 2.4187% 2.4187% 2.7118% 2.7118%Wilmot 1.1811% 2.3182% 3.8298% 3.8298% 3.8298% 3.8298% 4.8637% 4.8637%Windsor 1.7226% 4.1285% 4.6998% 4.7786% 3.3307% 4.8258% 5.9269% 7.9187%Woodstock 1.7283% 4.2761% 4.8448% 4.8448% 4.8448% 4.8448% 6.7780% 6.7780%Woolwich 1.0823% 2.0970% 3.6372% 3.6372% 3.6372% 3.6372% 4.6217% 4.6217%

Average 1.4049% 2.5461% 3.6143% 3.6368% 3.4641% 3.6480% 4.8298% 5.0816%Median 1.3914% 2.6735% 3.7431% 3.7431% 3.5831% 3.7285% 4.8847% 5.1999%Min 0.8528% 1.0148% 1.8941% 1.8941% 1.5474% 1.8941% 2.0745% 2.0745%Max 2.1894% 4.6897% 5.7459% 7.5694% 5.7459% 5.8978% 7.3992% 9.1643%

185


2007 Education Rates (sorted alphabetically)




186


2007 Education Rates (sorted alphabetically—cont’d)





187


2007 Municipal Rates (Upper and Lower Tier sorted alphabetically)




188


2007 Municipal Rates (Upper & Lower Tier sorted alphabetically cont’d)

Tax Policies Comparison of Relative Taxes




189


2007 Municipal Rates (Upper Tier sorted alphabetically )


Multi Commercial Commercial Commercial Commercial Industrial IndustrialResidential Residential Residual Office Building Park/Vac Shopping Residual Large

Ajax 0.7337% 1.3695% 1.0639% 1.0639% 1.0639% 1.0639% 1.6581% 1.6581%Amhersburg 0.3942% 0.7708% 0.4217% 0.4589% 0.2215% 0.4594% 0.7657% 1.0589%Aurora 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Barrie BellevilleBracebridge 0.6745% 0.6745% 0.7419% 0.7419% 0.7419% 0.7419% 0.7419% 0.7419%Bradford West Gwillimbury 0.4810% 0.7400% 0.6023% 0.6023% 0.6023% 0.6023% 0.7400% 0.7400%Brampton 0.4861% 0.8289% 0.6306% 0.6306% 0.6306% 0.6306% 0.7146% 0.7146%BrantfordBrockvilleBurlington 0.4210% 0.9523% 0.6132% 0.6132% 0.6132% 0.6132% 0.9936% 0.9936%Caledon 0.3786% 0.6455% 0.4911% 0.4911% 0.4911% 0.4911% 0.5565% 0.5565%Cambridge 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%Central Elgin 0.5580% 1.3090% 0.9138% 0.9138% 0.9138% 0.9138% 1.2416% 1.2416%Chatham-KentClarington 0.7365% 1.3746% 1.0679% 1.0679% 1.0679% 1.0679% 1.6643% 1.6643%Cobourg 0.4917% 1.0895% 0.7450% 0.7450% 0.7450% 0.7450% 1.2931% 1.2931%CollingwoodCornwallEast Gwillimbury 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Fort Erie 0.7667% 1.5795% 1.3484% 1.3484% 1.3484% 1.3484% 2.0165% 2.0165%Georgina 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Gravenhurst 0.6694% 0.6694% 0.7363% 0.7363% 0.7363% 0.7363% 0.7363% 0.7363%Grimsby 0.7463% 1.5373% 1.3124% 1.3124% 1.3124% 1.3124% 1.9627% 1.9627%GuelphHalton Hills 0.4342% 0.9821% 0.6324% 0.6324% 0.6324% 0.6324% 1.0247% 1.0247%HamiltonHuntsville 0.6724% 0.6724% 0.7396% 0.7396% 0.7396% 0.7396% 0.7396% 0.7396%Kawartha LakesKing 0.4957% 0.4957% 0.5683% 0.5683% 0.5683% 0.5683% 0.6810% 0.6810%KingstonKitchener 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%Leamington 0.3942% 0.7708% 0.4217% 0.4589% 0.2215% 0.4594% 0.7657% 1.0589%Lincoln 0.7474% 1.5396% 1.3144% 1.3144% 1.3144% 1.3144% 1.9657% 1.9657%LondonMarkham 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Middlesex Centre 0.4071% 0.7204% 0.4661% 0.4661% 0.4661% 0.4661% 0.7104% 0.7104%Milton 0.4176% 0.9446% 0.6083% 0.6083% 0.6083% 0.6083% 0.9855% 0.9855%Mississauga 0.4622% 0.8222% 0.6516% 0.6516% 0.6516% 0.6516% 0.7260% 0.7260%Newmarket 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Niagara Falls 0.7616% 1.5688% 1.3393% 1.3393% 1.3393% 1.3393% 2.0029% 2.0029%Niagara-on-the-Lake 0.6912% 1.4238% 1.2155% 1.2155% 1.2155% 1.2155% 1.8178% 1.8178%NorfolkNorth BayNorth Dumfries 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%Oakville 0.4155% 0.9399% 0.6052% 0.6052% 0.6052% 0.6052% 0.9806% 0.9806%Orangeville 0.4303% 1.1533% 0.5250% 0.5250% 0.5250% 0.5250% 0.9460% 0.9460%Oshawa 0.7449% 1.3903% 1.0801% 1.0801% 1.0801% 1.0801% 1.6833% 1.6833%OttawaOwen Sound 0.3478% 0.9189% 0.8367% 0.7475% 0.4173% 0.9075% 1.0108% 1.7448%Parry SoundPelham 0.7488% 1.5426% 1.3169% 1.3169% 1.3169% 1.3169% 1.9695% 1.9695%PeterboroughPickering 0.7297% 1.3620% 1.0581% 1.0581% 1.0581% 1.0581% 1.6490% 1.6490%Port Colborne 0.8097% 1.6681% 1.4240% 1.4240% 1.4240% 1.4240% 2.1296% 2.1296%Richmond Hill 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Sarnia 0.5027% 1.2575% 0.8337% 0.7869% 0.5591% 1.0676% 1.0324% 1.5144%Sault Ste. MarieSt. Catharines 0.7860% 1.6192% 1.3823% 1.3823% 1.3823% 1.3823% 2.0673% 2.0673%St. ThomasStratfordSudbury

190


2007 Municipal Rates (Upper Tier sorted alphabetically cont’d)



Thorold 0.7619% 1.5696% 1.3399% 1.3399% 1.3399% 1.3399% 2.0039% 2.0039%Thunder BayTillsonburg 0.5092% 1.3951% 0.9683% 0.9683% 0.9683% 0.9683% 1.3391% 1.3391%TimminsTorontoVaughan 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Wainfleet 0.7601% 1.5658% 1.3367% 1.3367% 1.3367% 1.3367% 1.9991% 1.9991%Wasaga Beach 0.2751% 0.4233% 0.3445% 0.3445% 0.3445% 0.3445% 0.4233% 0.4233%Waterloo 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%Welland 0.7977% 1.6433% 1.4029% 1.4029% 1.4029% 1.4029% 2.0980% 2.0980%Wellesley 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%West Lincoln 0.7450% 1.5347% 1.3102% 1.3102% 1.3102% 1.3102% 1.9594% 1.9594%Whitby 0.7101% 1.3254% 1.0296% 1.0296% 1.0296% 1.0296% 1.6047% 1.6047%Whitchurch-Stouffville 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%Wilmot 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%WindsorWoodstock 0.4774% 1.3081% 0.9079% 0.9079% 0.9079% 0.9079% 1.2556% 1.2556%Woolwich 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%

191


2007 Municipal Rates (Lower Tier AND Single Tier sorted alphabetically)




192


2007 Municipal Rates (Lower Tier AND Single Tier sorted alphabetically cont’d)




193


Presentation of “Like” Properties Given the size of the survey, it is difficult to graphically present 79 municipalities. As such, the survey of “like” property comparisons have been divided into four graphs: • Populations less than 20,000 • Populations between 20,000-49,999 • Populations between 50,000-99,999 • Populations 100,000 + This grouping does not suggest which municipalities are most comparable, but is done simply for ease of viewing. The following table provides the municipal groups sorted from lowest to highest population.

Municipalities with populations less than

20,000

Parry Sound Wainfleet

North Dumfries Wellesley

Gravenhurst Central Elgin West Lincoln

Niagara-on-the-Lake Tillsonburg

Wasaga Beach Middlesex Centre

Bracebridge Pelham Wilmot

Cobourg Thorold

Huntsville Port Colborne

King Woolwich

Municipalities with populations 20,000 –

49,999

East Gwillimbury Lincoln

Amherstburg Owen Sound

Brockville Grimsby

Bradford W. Gwill. Whitchurch-Stouffville

Orangeville Leamington

Fort Erie Stratford

Woodstock St. Thomas Georgina Timmins Cornwall Aurora

Belleville

Municipalities with populations 100,000

or greater

Chatham-Kent Thunder Bay

Whitby Guelph

Kingston Cambridge

Barrie St. Catharines

Oshawa Sudbury

Richmond Hill Burlington Oakville

Kitchener Windsor Vaughan Markham London

Brampton Hamilton

Mississauga Ottawa Toronto


Municipalities with populations 50,000 –

99,999

Welland North Bay

Halton Hills Caledon Norfolk Milton Sarnia

Newmarket Kawartha Lakes

Peterborough Sault Ste. Marie

Clarington Niagara Falls

Pickering Ajax

Brantford Waterloo

194


Residential Comparisons - Detached Bungalow


The charts on the following pages provide the relative taxes on a detached bungalow across the entire survey from lowest to highest. • The inclusion of the CVA bungalow ranking and the net levy per capita in each municipality

reflects some of the key factors impacting the relative tax position. • The taxes in the detached bungalow category of property ranged from $1,701 to $4,193. • Current assessment ranged across the survey from a low of $101,250 to a high a $491,594, with

an average of $210,850. • A municipality’s relative tax burden is a function of a municipality’s net expenditures and the

relative values of like properties • The significant range in residential housing values, compounded with the range in municipal

taxation and municipal programs and services, results in a large range in the relative taxes across the survey

195


Residential Comparisons - Detached Bungalow (sorted lowest to highest)


Residential - Bungalow 2007 RelativeMunicipality CVA Ranking Property Tax

Taxes BurdenWasaga Beach low 1,701$ lowHuntsville low 2,016$ lowGravenhurst low 2,030$ lowWoolwich mid 2,042$ lowLeamington low 2,071$ lowNorth Dumfries mid 2,075$ lowKawartha Lakes low 2,147$ lowParry Sound mid 2,147$ lowSault Ste. Marie low 2,169$ lowBracebridge low 2,188$ lowNorfolk low 2,212$ lowSudbury low 2,254$ lowMiddlesex Centre mid 2,262$ lowGuelph mid 2,275$ lowTillsonburg low 2,305$ lowWilmot mid 2,317$ lowWellesley mid 2,374$ lowFort Erie low 2,377$ lowCornwall low 2,421$ lowToronto (East) high 2,425$ lowAmherstburg mid 2,433$ lowThorold low 2,433$ lowCentral Elgin low 2,445$ lowSt. Thomas low 2,459$ lowMilton high 2,463$ lowStratford mid 2,494$ lowTimmins low 2,500$ lowBelleville low 2,537$ midOwen Sound mid 2,539$ midPort Colborne low 2,547$ midKitchener mid 2,562$ midBarrie mid 2,563$ midBrockville low 2,567$ midChatham-Kent low 2,573$ midCambridge mid 2,576$ midWainfleet low 2,596$ midSarnia low 2,600$ midHalton Hills high 2,651$ midNiagara Falls mid 2,669$ midNorth Bay low 2,702$ midKingston mid 2,719$ midPeterborough mid 2,756$ mid

196


Residential Comparisons - Detached Bungalow (sorted lowest to highest cont’d)


Residential - Bungalow 2007 RelativeMunicipality CVA Ranking Property Tax

Taxes BurdenThunder Bay low 2,777$ midClarington mid 2,787$ midCobourg low 2,790$ midPelham mid 2,809$ midCaledon high 2,809$ midEast Gwillimbury high 2,821$ midBurlington high 2,823$ midWoodstock low 2,876$ midGeorgina high 2,887$ midNewmarket high 2,900$ midBradford West Gwillimbury high 2,902$ midLondon mid 2,913$ midWest Lincoln mid 2,914$ midOakville high 2,941$ highWindsor mid 2,946$ highToronto (West) high 2,956$ highWaterloo high 2,979$ highLincoln mid 2,996$ highWhitchurch Stouffville high 3,006$ highAurora high 3,021$ highNiagara-on-the-Lake high 3,029$ highRichmond Hill high 3,036$ highOttawa high 3,051$ highWelland low 3,071$ highOrangeville high 3,088$ highGrimsby mid 3,115$ highBrantford mid 3,126$ highSt. Catharines mid 3,184$ highToronto (North) high 3,188$ highBrampton high 3,200$ highMississauga high 3,221$ highHamilton mid 3,298$ highWhitby high 3,322$ highAjax high 3,428$ highOshawa mid 3,572$ highPickering high 3,666$ highVaughan high 3,684$ highKing high 3,906$ highMarkham high 4,112$ highToronto (South) high 4,193$ high

Average 2,750$ Median 2,737$ Min 1,701$ Max 4,193$

197


Residential Comparisons - Detached Bungalow—by Population Group Detached Bungalow Property Taxes - Municipalities with populations less than 20,000


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Residential - Bungalow 2007 Relative Average WithinMunicipality Property Tax Population

Taxes Burden RangeWasaga Beach 1,701$ lowHuntsville 2,016$ lowGravenhurst 2,030$ lowWoolwich 2,042$ lowNorth Dumfries 2,075$ lowParry Sound 2,147$ lowBracebridge 2,188$ lowMiddlesex Centre 2,262$ lowTillsonburg 2,305$ lowWilmot 2,317$ lowWellesley 2,374$ lowThorold 2,433$ lowCentral Elgin 2,445$ lowPort Colborne 2,547$ midWainfleet 2,596$ midCobourg 2,790$ mid Pelham 2,809$ midWest Lincoln 2,914$ midNiagara-on-the-Lake 3,029$ highKing 3,906$ high 2,446$

198


Residential Comparisons - Detached Bungalow —by Population Group Detached Bungalow Property Taxes - Municipalities with populations 20,000—49,999



Taxes Burden RangeLeamington 2,071$ lowFort Erie 2,377$ lowCornwall 2,421$ lowAmherstburg 2,433$ lowSt. Thomas 2,459$ lowStratford 2,494$ lowTimmins 2,500$ lowBelleville 2,537$ midOwen Sound 2,539$ midBrockville 2,567$ midEast Gwillimbury 2,821$ midWoodstock 2,876$ midGeorgina 2,887$ midBradford West Gwillimbury 2,902$ midLincoln 2,996$ highWhitchurch Stouffville 3,006$ highAurora 3,021$ highOrangeville 3,088$ highGrimsby 3,115$ high 2,690$

$0

$500

$1,000

$1,500

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$3,000

$3,500

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199


Residential Comparisons - Detached Bungalow —by Population Group Detached Bungalow Property Taxes - Municipalities with populations between 50,000—99,999



Taxes Burden RangeKawartha Lakes 2,147$ lowSault Ste. Marie 2,169$ lowNorfolk 2,212$ lowMilton 2,463$ lowSarnia 2,600$ midHalton Hills 2,651$ midNiagara Falls 2,669$ midNorth Bay 2,702$ midPeterborough 2,756$ midClarington 2,787$ midCaledon 2,809$ midNewmarket 2,900$ midWaterloo 2,979$ highWelland 3,071$ highBrantford 3,126$ highAjax 3,428$ highPickering 3,666$ high 2,773$

$0

$500

$1,000

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200


Residential Comparisons — Detached Bungalow—by Population Group Detached Bungalow Property Taxes - Municipalities with populations 100,000+



Taxes Burden RangeSudbury 2,254$ lowGuelph 2,275$ lowToronto (East) 2,425$ lowKitchener 2,562$ midBarrie 2,563$ mid Chatham-Kent 2,573$ midCambridge 2,576$ midKingston 2,719$ midThunder Bay 2,777$ midBurlington 2,823$ midLondon 2,913$ midOakville 2,941$ highWindsor 2,946$ highToronto (West) 2,956$ highRichmond Hill 3,036$ highOttawa 3,051$ highSt. Catharines 3,184$ highToronto (North) 3,188$ highBrampton 3,200$ highMississauga 3,221$ highHamilton 3,298$ highWhitby 3,322$ highOshawa 3,572$ highVaughan 3,684$ highMarkham 4,112$ highToronto (South) 4,193$ high 3,014$

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$500

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201


Residential Comparisons - Detached Bungalow - by Location


Residential - Bungalow By Location 2007 Relative Average byMunicipality Property Tax Location

Taxes BurdenSault Ste. Marie North 2,169$ lowSudbury North 2,254$ lowTimmins North 2,500$ lowNorth Bay North 2,702$ mid NorthThunder Bay North 2,777$ mid 2,480$


Taxes BurdenWasaga Beach Simcoe/Musk./Duff. 1,701$ lowHuntsville Simcoe/Musk./Duff. 2,016$ lowGravenhurst Simcoe/Musk./Duff. 2,030$ lowParry Sound Simcoe/Musk./Duff. 2,147$ lowBracebridge Simcoe/Musk./Duff. 2,188$ lowBarrie Simcoe/Musk./Duff. 2,563$ midBradford West Gwillimbury Simcoe/Musk./Duff. 2,902$ mid Simcoe/Musk./Duff.Orangeville Simcoe/Musk./Duff. 3,088$ high 2,329$

202


Residential Comparisons - Detached Bungalow - by Location cont’d



Taxes BurdenKawartha Lakes Eastern 2,147$ lowCornwall Eastern 2,421$ lowBelleville Eastern 2,537$ midBrockville Eastern 2,567$ midKingston Eastern 2,719$ midPeterborough Eastern 2,756$ midCobourg Eastern 2,790$ mid EasternOttawa Eastern 3,051$ high 2,623$


Taxes BurdenWoolwich Southwest 2,042$ lowLeamington Southwest 2,071$ low North Dumfries Southwest 2,075$ lowNorfolk Southwest 2,212$ lowMiddlesex Centre Southwest 2,262$ lowGuelph Southwest 2,275$ lowTillsonburg Southwest 2,305$ lowWilmot Southwest 2,317$ lowWellesley Southwest 2,374$ lowAmherstburg Southwest 2,433$ lowCentral Elgin Southwest 2,445$ lowSt. Thomas Southwest 2,459$ lowStratford Southwest 2,494$ lowOwen Sound Southwest 2,539$ midKitchener Southwest 2,562$ midChatham-Kent Southwest 2,573$ midCambridge Southwest 2,576$ midSarnia Southwest 2,600$ midWoodstock Southwest 2,876$ midLondon Southwest 2,913$ midWindsor Southwest 2,946$ highWaterloo Southwest 2,979$ high SouthwestBrantford Southwest 3,126$ high 2,498$

203


Residential Comparisons - Detached Bungalow - by Location (cont’d)



Taxes BurdenFort Erie Niagara/Hamilton 2,377$ lowThorold Niagara/Hamilton 2,433$ lowPort Colborne Niagara/Hamilton 2,547$ midWainfleet Niagara/Hamilton 2,596$ midNiagara Falls Niagara/Hamilton 2,669$ midPelham Niagara/Hamilton 2,809$ midWest Lincoln Niagara/Hamilton 2,914$ midLincoln Niagara/Hamilton 2,996$ highNiagara-on-the-Lake Niagara/Hamilton 3,029$ highWelland Niagara/Hamilton 3,071$ highGrimsby Niagara/Hamilton 3,115$ highSt. Catharines Niagara/Hamilton 3,184$ high Niagara/HamiltonHamilton Niagara/Hamilton 3,298$ high 2,849$


Taxes BurdenToronto (East) GTA 2,425$ lowMilton GTA 2,463$ lowHalton Hills GTA 2,651$ midClarington GTA 2,787$ midCaledon GTA 2,809$ midEast Gwillimbury GTA 2,821$ midBurlington GTA 2,823$ midGeorgina GTA 2,887$ mid Newmarket GTA 2,900$ midOakville GTA 2,941$ highToronto (West) GTA 2,956$ highWhitchurch Stouffville GTA 3,006$ highAurora GTA 3,021$ highRichmond Hill GTA 3,036$ highToronto (North) GTA 3,188$ highBrampton GTA 3,200$ highMississauga GTA 3,221$ highWhitby GTA 3,322$ highAjax GTA 3,428$ highOshawa GTA 3,572$ highPickering GTA 3,666$ highVaughan GTA 3,684$ highKing GTA 3,906$ highMarkham GTA 4,112$ high GTAToronto (South) GTA 4,193$ high 3,161$

204


Residential Comparisons - Senior Executive Home—sorted lowest to highest

The following chart provides the relative taxes on an executive home across the survey from lowest to


Residential - Senior Executive

MunicipalityWasaga Beach mid low 3,703$ Toronto (East) high low 3,795$ Milton high low 3,832$ Caledon high low 3,834$ Kawartha Lakes low low 3,930$ Sault Ste. Marie low low 4,077$ Woolwich mid low 4,124$ Stratford low low 4,126$ Norfolk low low 4,138$ Amherstburg low low 4,168$ Parry Sound mid low 4,185$ Chatham-Kent low low 4,236$ Cobourg low low 4,259$ North Bay low low 4,305$ Brampton mid low 4,311$ Middlesex Centre mid low 4,328$ Clarington low low 4,388$ Huntsville mid low 4,454$ Gravenhurst mid low 4,458$ Kitchener low low 4,502$ Sarnia low low 4,535$ Barrie mid low 4,606$ Cambridge mid low 4,619$ Newmarket high low 4,662$ Aurora high mid 4,685$ Mississauga high mid 4,685$ Peterborough mid mid 4,739$ Guelph mid mid 4,742$ Woodstock low mid 4,787$ Richmond Hill high mid 4,813$ Orangeville low mid 4,824$ Kingston low mid 4,856$ Thorold mid mid 4,935$ Brockville low mid 4,937$ Niagara-on-the-Lake mid mid 4,960$ Halton Hills high mid 4,963$ Bracebridge mid mid 4,977$ Sudbury low mid 4,982$ Pickering mid mid 5,014$ Whitby mid mid 5,024$ Grimsby mid mid 5,045$

CVA Ranking Relative Tax

Burden2007 Property

Taxes

205


Residential Comparisons - Senior Executive Home—sorted lowest to highest (cont’d)

• The average current value assessment for a senior executive home in the survey is $390,000 • There is significant range in average housing value across the survey ($190,000 to $1.242 million)


Residential - Senior Executive

MunicipalityWilmot high mid 5,055$ Oakville high mid 5,100$ Leamington low mid 5,110$ Welland low mid 5,154$ London mid mid 5,176$ Vaughan high mid 5,189$ Cornwall low mid 5,216$ Burlington high mid 5,222$ North Dumfries high mid 5,223$ Ajax mid mid 5,224$ Niagara Falls mid high 5,243$ St. Catharines low high 5,290$ Belleville low high 5,308$ East Gwillimbury high high 5,324$ Tillsonburg mid high 5,324$ Wellesley high high 5,326$ Hamilton mid high 5,345$ Bradford West Gwillimbury high high 5,393$ Brantford low high 5,397$ Oshawa low high 5,441$ Pelham mid high 5,452$ Georgina high high 5,518$ Markham high high 5,691$ Waterloo high high 5,714$ Toronto (North) high high 5,761$ Whitchurch Stouffville high high 5,774$ Central Elgin mid high 5,901$ Thunder Bay low high 5,910$ Windsor mid high 5,923$ Timmins low high 5,988$ Owen Sound high high 5,991$ Toronto (West) high high 6,146$ King high high 6,388$ Ottawa high high 6,553$ Toronto (South) high high 10,598$


CVA Ranking Relative Tax

Burden2007 Property

Taxes

206


Residential Comparisons - Senior Executive —by Population Group Senior Executive Home Property Taxes - Municipalities with populations less than 20,000


Average Within Residential - Senior

Executive PopulationMunicipality Range

Wasaga Beach low 3,703$ Woolwich low 4,124$ Parry Sound low 4,185$ Cobourg low 4,259$ Middlesex Centre low 4,328$ Huntsville low 4,454$ Gravenhurst low 4,458$ Thorold mid 4,935$ Niagara-on-the-Lake mid 4,960$ Bracebridge mid 4,977$ Wilmot mid 5,055$ North Dumfries mid 5,223$ Tillsonburg high 5,324$ Wellesley high 5,326$ Pelham high 5,452$ Central Elgin high 5,901$ King high 6,388$ 4,885$

Relative Tax Burden

2007 Property Taxes

$0

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207


Residential Comparisons - Senior Executive —by Population Group Senior Executive Home Property Taxes - Municipalities with populations between 20,000 –49,999




Stratford low 4,126$ Amherstburg low 4,168$ Aurora mid 4,685$ Woodstock mid 4,787$ Orangeville mid 4,824$ Brockville mid 4,937$ Grimsby mid 5,045$ Leamington mid 5,110$ Cornwall mid 5,216$ Belleville high 5,308$ East Gwillimbury high 5,324$ Bradford West Gwillimbury high 5,393$ Georgina high 5,518$ Whitchurch Stouffville high 5,774$ Timmins high 5,988$ Owen Sound high 5,991$ 5,137$

Relative Tax Burden

2007 Property Taxes

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208


Residential Comparisons - Senior Executive —by Population Group Senior Executive Home Property Taxes - Municipalities with populations between 50,000—99,999




Milton low 3,832$ Caledon low 3,834$ Kawartha Lakes low 3,930$ Sault Ste. Marie low 4,077$ Norfolk low 4,138$ North Bay low 4,305$ Clarington low 4,388$ Sarnia low 4,535$ Newmarket mid 4,662$ Peterborough mid 4,739$ Halton Hills mid 4,963$ Pickering mid 5,014$ Welland mid 5,154$ Ajax mid 5,224$ Niagara Falls high 5,243$ Brantford high 5,397$ Waterloo high 5,714$ 4,656$

Relative Tax Burden

2007 Property Taxes

$0

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$2,000

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209


Residential Comparisons - Senior Executive —by Population Group Senior Executive Home Property Taxes - Municipalities with populations greater 100,000 +




Toronto (East) low 3,795$ Chatham-Kent low 4,236$ Brampton low 4,311$ Kitchener low 4,502$ Barrie low 4,606$ Cambridge low 4,619$ Mississauga mid 4,685$ Guelph mid 4,742$ Richmond Hill mid 4,813$ Kingston mid 4,856$ Sudbury mid 4,982$ Whitby mid 5,024$ Oakville mid 5,100$ London mid 5,176$ Vaughan mid 5,189$ Burlington mid 5,222$ St. Catharines high 5,290$ Hamilton high 5,345$ Oshawa high 5,441$ Markham high 5,691$ Toronto (North) high 5,761$ Thunder Bay high 5,910$ Windsor high 5,923$ Toronto (West) high 6,146$ Ottawa high 6,553$ Toronto (South) high 10,598$ 5,328$

Relative Tax Burden

2007 Property Taxes

$0

$2,000

$4,000

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210


Residential Comparisons - Senior Executive — by Location


Residential - Senior Executive Location

Relative Tax Burden

Total Property Taxes 2007

Average Within Population

Municipality RangeKawartha Lakes Eastern low 3,930$ Cobourg Eastern low 4,259$ Peterborough Eastern mid 4,739$ Kingston Eastern mid 4,856$ Brockville Eastern mid 4,937$ Cornwall Eastern mid 5,216$ Belleville Eastern high 5,308$ Ottawa Eastern high 6,553$ 4,975$


Relative Tax Burden



Municipality RangeWasaga Beach Simcoe/Musk./Duff. low 3,703$ Parry Sound Simcoe/Musk./Duff. low 4,185$ Huntsville Simcoe/Musk./Duff. low 4,454$ Gravenhurst Simcoe/Musk./Duff. low 4,458$ Barrie Simcoe/Musk./Duff. low 4,606$ Orangeville Simcoe/Musk./Duff. mid 4,824$ Bracebridge Simcoe/Musk./Duff. mid 4,977$ Bradford West Gwillimbury Simcoe/Musk./Duff. high 5,393$ 4,575$


Relative Tax Burden



Municipality RangeWoolwich Southwest low 4,124$ Stratford Southwest low 4,126$ Norfolk Southwest low 4,138$ Amherstburg Southwest low 4,168$ Chatham-Kent Southwest low 4,236$ Middlesex Centre Southwest low 4,328$ Kitchener Southwest low 4,502$ Sarnia Southwest low 4,535$ Cambridge Southwest low 4,619$ Guelph Southwest mid 4,742$ Woodstock Southwest mid 4,787$ Wilmot Southwest mid 5,055$ Leamington Southwest mid 5,110$ London Southwest mid 5,176$ North Dumfries Southwest mid 5,223$ Tillsonburg Southwest high 5,324$ Wellesley Southwest high 5,326$ Brantford Southwest high 5,397$ Waterloo Southwest high 5,714$ Central Elgin Southwest high 5,901$ Windsor Southwest high 5,923$ Owen Sound Southwest high 5,991$ 4,929$

211


Residential Comparisons - Senior Executive —by Location (cont’d)



Relative Tax Burden



Municipality RangeFort Erie Niagara/Hamilton N/AThorold Niagara/Hamilton mid 4,935$ Niagara-on-the-Lake Niagara/Hamilton mid 4,960$ Grimsby Niagara/Hamilton mid 5,045$ Welland Niagara/Hamilton mid 5,154$ Niagara Falls Niagara/Hamilton mid 5,243$ St. Catharines Niagara/Hamilton high 5,290$ Hamilton Niagara/Hamilton high 5,345$ Pelham Niagara/Hamilton high 5,452$ 5,178$


Relative Tax Burden



Municipality RangeSault Ste. Marie North low 4,077$ North Bay North low 4,305$ Sudbury North mid 4,982$ Thunder Bay North high 5,910$ Timmins North high 5,988$ 5,052$


Relative Tax Burden



Municipality RangeToronto (East) GTA low 3,795$ Milton GTA low 3,832$ Caledon GTA low 3,834$ Brampton GTA low 4,311$ Clarington GTA low 4,388$ Newmarket GTA mid 4,662$ Aurora GTA mid 4,685$ Mississauga GTA mid 4,685$ Richmond Hill GTA mid 4,813$ Halton Hills GTA mid 4,963$ Pickering GTA mid 5,014$ Whitby GTA mid 5,024$ Oakville GTA mid 5,100$ Vaughan GTA mid 5,189$ Burlington GTA mid 5,222$ Ajax GTA mid 5,224$ East Gwillimbury GTA high 5,324$ Oshawa GTA high 5,441$ Georgina GTA high 5,518$ Markham GTA high 5,691$ Toronto (North) GTA high 5,761$ Whitchurch Stouffville GTA high 5,774$ Toronto (West) GTA high 6,146$ King GTA high 6,388$ Toronto (South) GTA high 10,598$ 5,255$

212


Residential Comparisons - Summary The following table summarizes the ranking of each municipality in the survey for the residential property classes. In an effort to focus on the trends, rather than the absolutes, the summary provides relative rankings as low, low-mid, mid, mid-high or high.


Municipality LocationBungalow Summary

Executive Summary Blended

Kawartha Lakes Eastern low low lowCobourg Eastern mid low low-midCornwall Eastern low mid low-midBrockville Eastern mid mid midKingston Eastern mid mid midPeterborough Eastern mid mid midBelleville Eastern mid high mid-highOttawa Eastern high high high

Milton GTA low low lowToronto (East) GTA low low lowCaledon GTA mid low low-midClarington GTA mid low low-midNewmarket GTA mid low low-midBrampton GTA high low midBurlington GTA mid mid midHalton Hills GTA mid mid midAurora GTA high mid mid-highEast Gwillimbury GTA mid high mid-highGeorgina GTA mid high mid-highMississauga GTA high mid mid-highOakville GTA high mid mid-highPickering GTA high mid mid-highRichmond Hill GTA high mid mid-highVaughan GTA high mid mid-highWhitby GTA high mid mid-highAjax GTA high mid mid-highKing GTA high high highMarkham GTA high high highOshawa GTA high high highToronto (North) GTA high high highToronto (South) GTA high high highToronto (West) GTA high high highWhitchurch Stouffville GTA high high high

Fort Erie Niagara/Hamilton low lowThorold Niagara/Hamilton low mid low-midPort Colborne Niagara/Hamilton mid midWainfleet Niagara/Hamilton mid midWest Lincoln Niagara/Hamilton mid midNiagara Falls Niagara/Hamilton mid high mid-highNiagara-on-the-Lake Niagara/Hamilton high mid mid-highGrimsby Niagara/Hamilton high mid mid-highPelham Niagara/Hamilton mid high mid-highWelland Niagara/Hamilton high mid mid-highHamilton Niagara/Hamilton high high highLincoln Niagara/Hamilton high highSt. Catharines Niagara/Hamilton high high high

213


Residential Comparisons - Summary (cont’d)


Municipality LocationBungalow Summary

Executive Summary Blended

Sault Ste. Marie North low low lowNorth Bay North mid low low-midSudbury North low mid low-midTimmins North low high midThunder Bay North mid high mid-high

Gravenhurst Simcoe/Musk./Duff. low low lowHuntsville Simcoe/Musk./Duff. low low lowParry Sound Simcoe/Musk./Duff. low low lowWasaga Beach Simcoe/Musk./Duff. low low lowBarrie Simcoe/Musk./Duff. mid low low-midBracebridge Simcoe/Musk./Duff. low mid low-midBradford West Gwillimbury Simcoe/Musk./Duff. mid high mid-highOrangeville Simcoe/Musk./Duff. high mid mid-high

Amherstburg Southwest low low lowMiddlesex Centre Southwest low low lowNorfolk Southwest low low lowSt. Thomas Southwest low lowStratford Southwest low low lowWoolwich Southwest low low lowCambridge Southwest mid low low-midChatham-Kent Southwest mid low low-midGuelph Southwest low mid low-midKitchener Southwest mid low low-midLeamington Southwest low mid low-midNorth Dumfries Southwest low mid low-midSarnia Southwest mid low low-midWilmot Southwest low mid low-midCentral Elgin Southwest low high midLondon Southwest mid mid midTillsonburg Southwest low high midWellesley Southwest low high midWoodstock Southwest mid mid midOwen Sound Southwest mid high mid-highBrantford Southwest high high highWaterloo Southwest high high highWindsor Southwest high high high

214


Residential Comparisons - Summary


low low-mid mid mid-high highAmherstburg Barrie Brampton Ajax BrantfordFort Erie Bracebridge Brockville Aurora HamiltonGravenhurst Caledon Burlington Belleville KingHuntsville Cambridge Central Elgin Bradford West Gwillimbury LincolnKawartha Lakes Chatham-Kent Halton Hills East Gwillimbury MarkhamMiddlesex Centre Clarington Kingston Georgina OshawaMilton Cobourg London Grimsby OttawaNorfolk Cornwall Peterborough Mississauga St. CatharinesParry Sound Guelph Port Colborne Niagara Falls Toronto (North)Sault Ste. Marie Kitchener Tillsonburg Niagara-on-the-Lake Toronto (South)St. Thomas Leamington Timmins Oakville Toronto (West)Stratford Newmarket Wainfleet Orangeville WaterlooToronto (East) North Bay Wellesley Owen Sound Whitchurch StouffvilleWasaga Beach North Dumfries West Lincoln Pelham WindsorWoolwich Sarnia Woodstock Pickering

Sudbury Richmond HillThorold Thunder BayWilmot Vaughan

WellandWhitby

215


Multi-Residential Comparisons - Walk-up Apartment (taxes calculated on a per unit basis)


• Tax ratios are a reasonably good predictor of a municipality’s relative tax position • Toronto, Hamilton, Guelph, Dufferin (Orangeville), Thunder Bay, Windsor, Woodstock,

Owen Sound, Tillsonburg and the City of Kingston have some of the higher tax ratios resulting in higher relative tax burdens

• With low Multi-Residential tax ratios, Barrie, Sault Ste. Marie and York and Muskoka

municipalities tended to have lower relative tax burdens in the Multi-Residential Class • The average CVA per suite was $52,000, with a range from $26,000 to $85,000

216


Multi-Residential Comparisons - Walk-up Apartment (taxes calculated on a per unit basis) - sorted from lowest to highest


Multi-Residential - Apartment Walk-up CVA Relative 2007 Property

Municipality Ranking Tax Burden Taxes/Unit East Gwillimbury mid low 634$ Vaughan high low 713$ Norfolk low low 743$ Parry Sound mid low 743$ Wasaga Beach mid low 749$ Huntsville high low 765$ Newmarket high low 768$ Sault Ste. Marie low low 776$ Aurora high low 800$ Amherstburg low low 881$ Caledon high low 917$ Timmins low low 937$ Wainfleet low low 977$ Bracebridge high low 978$ Brockville low low 997$ Georgina high low 1,009$ Sudbury low low 1,025$ Woolwich mid low 1,060$ Chatham-Kent low low 1,114$ Fort Erie low low 1,115$ Lincoln low low 1,119$ Niagara Falls low low 1,129$ Wilmot mid low 1,155$ Mississauga high low 1,161$ Thorold mid mid 1,207$ West Lincoln mid mid 1,234$ Bradford West Gwillimbury high mid 1,235$ North Dumfries low mid 1,249$ Sarnia low mid 1,276$ Milton high mid 1,285$ Thunder Bay low mid 1,315$ Cambridge mid mid 1,318$ Wellesley mid mid 1,324$ London mid mid 1,338$ Grimsby mid mid 1,354$ Peterborough mid mid 1,364$ Ottawa high mid 1,365$ Kawartha Lakes mid mid 1,391$ Brantford mid mid 1,398$

217


Multi-Residential Comparisons - Walk-up Apartment (taxes calculated on a per unit basis) - sorted from lowest to highest cont’d


Multi-Residential - Apartment Walk-up CVA Relative 2007 Property

Municipality Ranking Tax Burden Taxes/Unit Port Colborne low mid 1,404$ Stratford mid mid 1,405$ St. Thomas low mid 1,420$ Clarington mid mid 1,426$ Halton Hills high mid 1,440$ St. Catharines mid mid 1,442$ Pelham mid mid 1,454$ Pickering high mid 1,460$ North Bay low mid 1,465$ Owen Sound low mid 1,468$ Hamilton low high 1,472$ Ajax high high 1,491$ Tillsonburg low high 1,493$ Kitchener mid high 1,505$ Burlington high high 1,513$ Welland mid high 1,524$ Cobourg mid high 1,562$ Windsor low high 1,567$ Whitby high high 1,576$ Brampton high high 1,580$ Woodstock low high 1,594$ Belleville low high 1,650$ Waterloo high high 1,651$ Oakville high high 1,663$ Cornwall low high 1,684$ Guelph mid high 1,710$ Toronto (West) high high 1,730$ Oshawa high high 1,785$ Toronto (East) high high 1,800$ Kingston mid high 1,818$ Orangeville mid high 1,829$ Toronto (North) high high 1,881$ Toronto (South) high high 2,088$

Average 1,312$ Median 1,364$ Min 634$ Max 2,088$

218


Trends and Observations - Multi-Residential Walk-Ups (taxes calculated on a per unit basis) - sorted by Population Group Multi-Residential Walk-up Property Taxes - Municipalities with populations less than 20,000


Multi-Residential - Apartment Walk-up

2007 Property Relative

Average by Population

Municipality Taxes/Unit Tax Burden RangeParry Sound 743$ lowWasaga Beach 749$ lowHuntsville 765$ lowWainfleet 977$ lowBracebridge 978$ lowWoolwich 1,060$ lowWilmot 1,155$ lowThorold 1,207$ midWest Lincoln 1,234$ midNorth Dumfries 1,249$ midWellesley 1,324$ midPort Colborne 1,404$ midPelham 1,454$ midTillsonburg 1,493$ highCobourg 1,562$ high 1,157$

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

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219


Trends and Observations - Multi-Residential Walk-Ups (taxes calculated on a per unit basis) - sorted by Population Group Multi-Residential Walk-up Property Taxes - Municipalities with populations between 20,000—49,999


$0

$200

$400

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Municipality Taxes/Unit Tax Burden RangeEast Gwillimbury 634$ lowAurora 800$ lowAmherstburg 881$ lowTimmins 937$ lowBrockville 997$ lowGeorgina 1,009$ lowFort Erie 1,115$ lowLincoln 1,119$ lowBradford West Gwillimbury 1,235$ midGrimsby 1,354$ midStratford 1,405$ midSt. Thomas 1,420$ midOwen Sound 1,468$ midWoodstock 1,594$ highBelleville 1,650$ highCornwall 1,684$ highOrangeville 1,829$ high 1,243$

220


Multi-Residential Comparisons - Walk-Up (taxes calculated on a per unit basis) - sorted by Population Group Multi-Residential Walk-up Property Taxes - Municipalities with populations between 50,000—99,999





Municipality Taxes/Unit Tax Burden RangeNorfolk 743$ lowNewmarket 768$ lowSault Ste. Marie 776$ lowCaledon 917$ lowNiagara Falls 1,129$ lowSarnia 1,276$ midMilton 1,285$ midPeterborough 1,364$ midKawartha Lakes 1,391$ midBrantford 1,398$ midClarington 1,426$ midHalton Hills 1,440$ midPickering 1,460$ midNorth Bay 1,465$ midAjax 1,491$ highWelland 1,524$ highWaterloo 1,651$ high 1,265$

$0

$200

$400

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$800

$1,000

$1,200

$1,400

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$1,800

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221


Multi-Residential Comparisons - Walk-Up (taxes calculated on a per unit basis) - sorted by Population Group Multi-Residential Walk-up Property Taxes - Municipalities with populations 100,000 +


Multi-Residential - Apartment Walk-up 2007 Relative Average by

Property Tax Burden Population Municipality Taxes/Unit Range

Vaughan 713$ lowSudbury 1,025$ lowChatham-Kent 1,114$ lowMississauga 1,161$ lowThunder Bay 1,315$ midCambridge 1,318$ midLondon 1,338$ midOttawa 1,365$ midSt. Catharines 1,442$ midHamilton 1,472$ highKitchener 1,505$ highBurlington 1,513$ highWindsor 1,567$ highWhitby 1,576$ highBrampton 1,580$ highOakville 1,663$ highGuelph 1,710$ highToronto (West) 1,730$ highOshawa 1,785$ highToronto (East) 1,800$ highKingston 1,818$ highToronto (North) 1,881$ highToronto (South) 2,088$ high 1,499$

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$1,000

$1,500

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222


Multi-Residential Comparisons - Walk-Up (taxes calculated on a per unit basis) - sorted by Location


Multi-Residential 2007

Apartment Walk-up Property Average by

Municipality Location Taxes/Unit LocationParry Sound Simcoe/Musk./Duff. 743$ lowWasaga Beach Simcoe/Musk./Duff. 749$ lowHuntsville Simcoe/Musk./Duff. 765$ lowBracebridge Simcoe/Musk./Duff. 978$ lowBradford West Gwillimbury Simcoe/Musk./Duff. 1,235$ midOrangeville Simcoe/Musk./Duff. 1,829$ high 1,050$

Relative Tax Burden



Municipality Location Taxes/Unit LocationSault Ste. Marie North 776$ lowTimmins North 937$ lowSudbury North 1,025$ lowThunder Bay North 1,315$ midNorth Bay North 1,465$ mid 1,104$

Relative Tax Burden



Municipality Location Taxes/Unit LocationWainfleet Niagara/Hamilton 977$ lowFort Erie Niagara/Hamilton 1,115$ lowLincoln Niagara/Hamilton 1,119$ lowNiagara Falls Niagara/Hamilton 1,129$ lowThorold Niagara/Hamilton 1,207$ midWest Lincoln Niagara/Hamilton 1,234$ midGrimsby Niagara/Hamilton 1,354$ midPort Colborne Niagara/Hamilton 1,404$ midSt. Catharines Niagara/Hamilton 1,442$ midPelham Niagara/Hamilton 1,454$ midHamilton Niagara/Hamilton 1,472$ highWelland Niagara/Hamilton 1,524$ high 1,286$

Relative Tax Burden

223


Multi-Residential Comparisons - Walk-Up




Municipality Location Taxes/Unit LocationNorfolk Southwest 743$ lowAmherstburg Southwest 881$ lowWoolwich Southwest 1,060$ lowChatham-Kent Southwest 1,114$ lowWilmot Southwest 1,155$ lowNorth Dumfries Southwest 1,249$ midSarnia Southwest 1,276$ midCambridge Southwest 1,318$ midWellesley Southwest 1,324$ midLondon Southwest 1,338$ midBrantford Southwest 1,398$ midStratford Southwest 1,405$ midSt. Thomas Southwest 1,420$ midOwen Sound Southwest 1,468$ midTillsonburg Southwest 1,493$ highKitchener Southwest 1,505$ highWindsor Southwest 1,567$ highWoodstock Southwest 1,594$ highWaterloo Southwest 1,651$ highGuelph Southwest 1,710$ high 1,333$

Relative Tax Burden



Municipality Location Taxes/Unit LocationEast Gwillimbury GTA 634$ lowVaughan GTA 713$ lowNewmarket GTA 768$ lowAurora GTA 800$ lowCaledon GTA 917$ lowGeorgina GTA 1,009$ lowMississauga GTA 1,161$ lowMilton GTA 1,285$ midClarington GTA 1,426$ midHalton Hills GTA 1,440$ midPickering GTA 1,460$ midAjax GTA 1,491$ highBurlington GTA 1,513$ highWhitby GTA 1,576$ highBrampton GTA 1,580$ highOakville GTA 1,663$ highToronto (West) GTA 1,730$ highOshawa GTA 1,785$ highToronto (East) GTA 1,800$ highToronto (North) GTA 1,881$ highToronto (South) GTA 2,088$ high 1,368$

Relative Tax Burden

224


Multi-Residential Comparisons - Walk-Up (taxes calculated on a per unit basis) - sorted by Location (cont’d)




Municipality Location Taxes/Unit LocationBrockville Eastern 997$ lowPeterborough Eastern 1,364$ midOttawa Eastern 1,365$ midKawartha Lakes Eastern 1,391$ midCobourg Eastern 1,562$ highBelleville Eastern 1,650$ highCornwall Eastern 1,684$ highKingston Eastern 1,818$ high 1,479$

Relative Tax Burden

225


Multi-Residential Comparisons - Mid/High-Rise Apartment


• 13 of the 79 municipalities

were not represented due to insufficient comparable properties

• The CVA per unit varied

across the survey, with a range of $33,000 to $103,000 per multi-residential unit, with an average of $60,000

Multi-Residential Apartment High-rise Municipality

CVA Ranking

Relative Tax Burden

2007 Property Taxes per unit

Parry Sound low low 601$ East Gwillimbury mid low 702$ King high low 825$ Whitchurch-Stouffville high low 876$ Newmarket high low 885$ Markham high low 898$ Vaughan high low 911$ Georgina mid low 912$ Norfolk low low 947$ Lincoln low low 979$ Aurora high low 988$ Sault Ste. Marie low low 997$ Pelham low low 1,007$ Richmond Hill high low 1,058$ Grimsby low low 1,090$ Brockville low low 1,109$ Thorold low low 1,185$ Timmins low low 1,189$ Leamington low low 1,190$ Barrie high low 1,225$ Sudbury low low 1,246$ Bradford West Gwillimbury high low 1,252$ Ottawa mid low 1,357$ Milton high mid 1,367$ Halton Hills high mid 1,385$ London low mid 1,405$ Mississauga high mid 1,425$ Stratford mid mid 1,427$ Amherstburg mid mid 1,446$ Brampton high mid 1,450$ Niagara Falls mid mid 1,507$ Fort Erie mid mid 1,510$ St. Catharines mid mid 1,516$ Owen Sound low mid 1,519$ Cambridge mid mid 1,527$ Brantford mid mid 1,529$ North Bay low mid 1,568$

226


Multi-Residential Comparisons - Mid/High-Rise Apartment (cont’d)



CVA Ranking

Relative Tax Burden

2007 Property Taxes per unit

Whitby mid mid 1,602$ Chatham-Kent low mid 1,603$ Kawartha Lakes mid mid 1,627$ Clarington mid mid 1,658$ Windsor low mid 1,682$ Burlington high mid 1,692$ Welland mid mid 1,697$ Tillsonburg low mid 1,702$ Peterborough mid mid 1,705$ Kingston low high 1,734$ Sarnia mid high 1,739$ Hamilton low high 1,747$ Ajax high high 1,753$ Toronto (East) high high 1,764$ Oakville high high 1,770$ Belleville low high 1,784$ Cobourg mid high 1,785$ Oshawa mid high 1,798$ Kitchener mid high 1,802$ Thunder Bay low high 1,809$ Woodstock low high 1,818$ Guelph mid high 1,848$ Waterloo high high 1,863$ Port Colborne mid high 1,881$ Toronto (West) high high 1,882$ Cornwall low high 1,892$ St. Thomas mid high 1,994$ Toronto (North) high high 2,002$ Orangeville mid high 2,043$ Pickering high high 2,089$ Toronto (South) high high 2,115$

Average 1,469$ Median 1,523$ Min 601$ Max 2,115$

227


Trends and Observations - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Population Group

Mid/High-rise Property Taxes -Municipalities with populations less than 20,000


$0

$200

$400

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Relative Tax Burden

2007 Property

Taxes Per Unit


RangeParry Sound low 601$ King low 825$ Pelham low 1,007$ Thorold low 1,185$ Tillsonburg mid 1,702$ Cobourg high 1,785$ Port Colborne high 1,881$ 1,284$

228


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Population Group Mid/High-Rise Property Taxes -Municipalities with populations between 20,000-49,999


$0

$500

$1,000

$1,500

$2,000

$2,500

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Relative Tax Burden

2007 Property Taxes Per

Unit


RangeEast Gwillimbury low 702$ Whitchurch-Stouffville low 876$ Georgina low 912$ Lincoln low 979$ Aurora low 988$ Grimsby low 1,090$ Brockville low 1,109$ Timmins low 1,189$ Leamington low 1,190$ Bradford West Gwillimbury low 1,252$ Stratford mid 1,427$ Amherstburg mid 1,446$ Fort Erie mid 1,510$ Owen Sound mid 1,519$ Belleville high 1,784$ Woodstock high 1,818$ Cornwall high 1,892$ St. Thomas high 1,994$ Orangeville high 2,043$ 1,354$

229


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Population Group Mid/High-Rise Property Taxes -Municipalities with populations between 50,000-99,999


$0

$500

$1,000

$1,500

$2,000

$2,500

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Relative Tax Burden

2007 Property

Taxes Per Unit


RangeNewmarket low 885$ Norfolk low 947$ Sault Ste. Marie low 997$ Milton mid 1,367$ Halton Hills mid 1,385$ Niagara Falls mid 1,507$ Brantford mid 1,529$ North Bay mid 1,568$ Kawartha Lakes mid 1,627$ Clarington mid 1,658$ Welland mid 1,697$ Peterborough mid 1,705$ Sarnia high 1,739$ Ajax high 1,753$ Waterloo high 1,863$ Pickering high 2,089$ 1,520$

230


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Population Group Mid/High-Rise Property Taxes -Municipalities with populations 100,000+ (Taxes per Unit)


$0

$500

$1,000

$1,500

$2,000

$2,500

Mar

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Relative Tax Burden

2007 Property

Taxes Per Unit


RangeMarkham low 898$ Vaughan low 911$ Richmond Hill low 1,058$ Barrie low 1,225$ Sudbury low 1,246$ Ottawa low 1,357$ London mid 1,405$ Mississauga mid 1,425$ Brampton mid 1,450$ St. Catharines mid 1,516$ Cambridge mid 1,527$ Whitby mid 1,602$ Chatham-Kent mid 1,603$ Windsor mid 1,682$ Burlington mid 1,692$ Kingston high 1,734$ Hamilton high 1,747$ Toronto (East) high 1,764$ Oakville high 1,770$ Oshawa high 1,798$ Kitchener high 1,802$ Thunder Bay high 1,809$ Guelph high 1,848$ Toronto (West) high 1,882$ Toronto (North) high 2,002$ Toronto (South) high 2,115$ 1,572$

231


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Location


Multi-Residential Apartment High-rise Municipality Location

Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

Parry Sound Simcoe/Musk./Duff. low 601$ Barrie Simcoe/Musk./Duff. low 1,225$ Bradford West Gwillimbury Simcoe/Musk./Duff. low 1,252$ Orangeville Simcoe/Musk./Duff. high 2,043$ 1,280$


Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

Sault Ste. Marie North low 997$ Timmins North low 1,189$ Sudbury North low 1,246$ North Bay North mid 1,568$ Thunder Bay North high 1,809$ 1,362$

232


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Location (cont’d)



Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

East Gwillimbury GTA low 702$ King GTA low 825$ Whitchurch-Stouffville GTA low 876$ Newmarket GTA low 885$ Markham GTA low 898$ Vaughan GTA low 911$ Georgina GTA low 912$ Aurora GTA low 988$ Richmond Hill GTA low 1,058$ Milton GTA mid 1,367$ Halton Hills GTA mid 1,385$ Mississauga GTA mid 1,425$ Brampton GTA mid 1,450$ Whitby GTA mid 1,602$ Clarington GTA mid 1,658$ Burlington GTA mid 1,692$ Ajax GTA high 1,753$ Toronto (East) GTA high 1,764$ Oakville GTA high 1,770$ Oshawa GTA high 1,798$ Toronto (West) GTA high 1,882$ Toronto (North) GTA high 2,002$ Pickering GTA high 2,089$ Toronto (South) GTA high 2,115$ 1,409$


Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

Lincoln Niagara/Hamilton low 979$ Pelham Niagara/Hamilton low 1,007$ Grimsby Niagara/Hamilton low 1,090$ Thorold Niagara/Hamilton low 1,185$ Niagara Falls Niagara/Hamilton mid 1,507$ Fort Erie Niagara/Hamilton mid 1,510$ St. Catharines Niagara/Hamilton mid 1,516$ Welland Niagara/Hamilton mid 1,697$ Hamilton Niagara/Hamilton high 1,747$ Port Colborne Niagara/Hamilton high 1,881$ 1,412$

233


Multi-Residential Comparisons - Mid/High-Rise Apartment (taxes calculated on a per unit basis) - sorted by Location (cont’d)



Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

Norfolk Southwest low 947$ Leamington Southwest low 1,190$ London Southwest mid 1,405$ Stratford Southwest mid 1,427$ Amherstburg Southwest mid 1,446$ Owen Sound Southwest mid 1,519$ Cambridge Southwest mid 1,527$ Brantford Southwest mid 1,529$ Chatham-Kent Southwest mid 1,603$ Windsor Southwest mid 1,682$ Tillsonburg Southwest mid 1,702$ Sarnia Southwest high 1,739$ Kitchener Southwest high 1,802$ Woodstock Southwest high 1,818$ Guelph Southwest high 1,848$ Waterloo Southwest high 1,863$ St. Thomas Southwest high 1,994$ 1,591$


Relative Tax Burden

2007 Property

Taxes Per Unit

Average by Location

Brockville Eastern low 1,109$ Ottawa Eastern low 1,357$ Kawartha Lakes Eastern mid 1,627$ Peterborough Eastern mid 1,705$ Kingston Eastern high 1,734$ Belleville Eastern high 1,784$ Cobourg Eastern high 1,785$ Cornwall Eastern high 1,892$ 1,624$

234


Multi-Residential Comparisons - Summary The following chart summarizes the municipality’s ranking in the two Multi-Residential classes by location. As shown in the table, there is a close relationship between the two multi-residential types of property classes



Relative Tax Burden Ranking Walk-Up

Relative Tax Burden Ranking Mid/High

Relative Tax Burden Ranking

Blended Apartment

Brockville Eastern low low lowOttawa Eastern mid low low-midKawartha Lakes Eastern mid mid midPeterborough Eastern mid mid midBelleville Eastern high high highCobourg Eastern high high highCornwall Eastern high high highKingston Eastern high high high

Aurora GTA low low lowCaledon GTA low lowEast Gwillimbury GTA low low lowGeorgina GTA low low lowKing GTA low lowMarkham GTA low lowNewmarket GTA low low lowRichmond Hill GTA low lowVaughan GTA low low lowWhitchurch-Stouffville GTA low lowMississauga GTA low mid low-midClarington GTA mid mid midHalton Hills GTA mid mid midMilton GTA mid mid midBrampton GTA high mid mid-highBurlington GTA high mid mid-highPickering GTA mid high mid-highWhitby GTA high mid mid-highAjax GTA high high highOakville GTA high high highOshawa GTA high high highToronto (East) GTA high high highToronto (North) GTA high high highToronto (South) GTA high high highToronto (West) GTA high high high

Lincoln Niagara/Hamilton low low lowWainfleet Niagara/Hamilton low lowFort Erie Niagara/Hamilton low mid low-midGrimsby Niagara/Hamilton mid low low-midNiagara Falls Niagara/Hamilton low mid low-midNiagara-on-the-Lake Niagara/Hamilton low-midPelham Niagara/Hamilton mid low low-midThorold Niagara/Hamilton mid low low-midSt. Catharines Niagara/Hamilton mid mid midWest Lincoln Niagara/Hamilton mid midPort Colborne Niagara/Hamilton mid high mid-highWelland Niagara/Hamilton high mid mid-highHamilton Niagara/Hamilton high high high

235


Multi-Residential Comparisons - Summary (cont’d)



Relative Tax Burden Ranking Walk-Up

Relative Tax Burden Ranking Mid/High

Relative Tax Burden Ranking

Blended Apartment

Sault Ste. Marie North low low lowSudbury North low low lowTimmins North low low lowNorth Bay North mid mid midThunder Bay North mid high mid-high

Barrie Simcoe/Musk./Duff. low lowBracebridge Simcoe/Musk./Duff. low lowHuntsville Simcoe/Musk./Duff. low lowParry Sound Simcoe/Musk./Duff. low low lowWasaga Beach Simcoe/Musk./Duff. low lowBradford West Gwillimbury Simcoe/Musk./Duff. mid low low-midOrangeville Simcoe/Musk./Duff. high high high

Leamington Southwest low lowNorfolk Southwest low low lowWilmot Southwest low lowWoolwich Southwest low lowAmherstburg Southwest low mid low-midChatham-Kent Southwest low mid low-midBrantford Southwest mid mid midCambridge Southwest mid mid midLondon Southwest mid mid midNorth Dumfries Southwest mid midOwen Sound Southwest mid mid midStratford Southwest mid mid midWellesley Southwest mid midSarnia Southwest mid high mid-highSt. Thomas Southwest mid high mid-highTillsonburg Southwest high mid mid-highWindsor Southwest high mid mid-highGuelph Southwest high high highKitchener Southwest high high highWaterloo Southwest high high highWoodstock Southwest high high high

236


Multi-Residential Comparisons - Summary • There was a high degree of consistency in terms of the relative tax burdens across the

two multi-residential property types

• Municipalities with higher tax ratios typically also have higher relative tax burdens in the multi-residential class. The tax ratio is a better predictor in the multi-residential class than the commercial and industrial classes because of the consistent Province-wide residential education rate

• All York municipalities, with a Multi-Residential tax ratio equal to the Residential class

have a low relative tax burden • Toronto, Dufferin, Oxford, Belleville, Northumberland, Guelph, Hamilton, St. Thomas,

Thunder Bay, Windsor, Cornwall, Lambton and Kingston with relatively high Multi-Residential tax ratios have Mid-high to High tax burden compared to the other municipalities in the survey


low low-mid mid mid-high highAurora Amherstburg Brantford Brampton AjaxBarrie Bradford West Gwillimbury Cambridge Burlington BellevilleBracebridge Chatham-Kent Clarington Pickering CobourgBrockville Fort Erie Halton Hills Port Colborne CornwallCaledon Grimsby Kawartha Lakes Sarnia GuelphCentral Elgin Mississauga London St. Thomas HamiltonEast Gwillimbury Niagara Falls Middlesex Centre Thunder Bay KingstonGeorgina Ottawa Milton Tillsonburg KitchenerGravenhurst Pelham North Bay Welland Oakville Huntsville Thorold North Dumfries Whitby OrangevilleKing Owen Sound Windsor OshawaLeamington Peterborough Toronto (East)Lincoln St. Catharines Toronto (North)Markham Stratford Toronto (South)Newmarket Wellesley Toronto (West)Norfolk West Lincoln WaterlooParry Sound WoodstockRichmond HillSault Ste. MarieSudburyTimminsVaughanWainfleetWasaga BeachWhitchurch-StouffvilleWilmotWoolwich

237


Commercial Comparisons - Office Buildings


• 15 of the 79 municipalities were not represented due to insufficient comparable

properties • The CVA per unit varied across the survey, with a range of $35 to $166 per square foot,

with an average of $82 per square foot • The taxes on a per square foot basis ranged from $1.47 to $6.72 • The average and median taxes per square foot for office buildings were $2.94 and $2.86

respectively • The average square footage of the office building class is approximately 53,600 sq. ft. • On average, education comprises 48% of the total taxes • The addition of a non uniform education tax rate results in a change in the relative tax

position across the survey The charts on the next page provide a sorting from lowest to highest in terms of total taxes for each of the population groupings. The group average and the total survey average are shown on the graph. Education and municipal taxes are shown in different colours to help identify the impact of non-controllable education taxes.

238


Commercial Comparisons - Office Buildings


Kawartha Lakes low 0.71$ 0.76$ 1.47$ lowLeamington low 0.70$ 0.77$ 1.47$ lowMilton mid 0.61$ 0.88$ 1.49$ lowParry Sound low 1.03$ 0.56$ 1.59$ lowWelland low 1.02$ 0.60$ 1.61$ lowAmherstburg mid 0.78$ 1.05$ 1.82$ lowWhitchurch-Stouffville mid 0.70$ 1.13$ 1.84$ lowSarnia low 1.05$ 0.86$ 1.91$ lowCentral Elgin low 1.17$ 0.74$ 1.92$ lowNiagara-on-the-Lake low 0.97$ 0.95$ 1.92$ lowGrimsby low 1.12$ 0.83$ 1.95$ lowBradford West Gwillimbury mid 0.84$ 1.12$ 1.96$ lowHalton Hills mid 0.89$ 1.10$ 1.98$ lowNorfolk low 0.99$ 1.00$ 1.99$ lowNewmarket mid 0.82$ 1.18$ 2.00$ lowPort Colborne low 1.28$ 0.74$ 2.02$ lowGeorgina mid 0.96$ 1.11$ 2.07$ lowTimmins low 1.36$ 0.78$ 2.14$ lowFort Erie low 1.32$ 0.95$ 2.27$ lowSault Ste. Marie low 1.44$ 0.93$ 2.37$ lowSt. Catharines low 1.43$ 0.95$ 2.37$ lowSt. Thomas low 1.36$ 1.03$ 2.39$ lowHamilton low 1.46$ 0.95$ 2.41$ midWaterloo low 1.28$ 1.25$ 2.53$ midCaledon high 0.91$ 1.62$ 2.53$ midBrockville low 1.38$ 1.19$ 2.58$ midLondon low 1.32$ 1.27$ 2.59$ midBrantford low 1.49$ 1.12$ 2.61$ midMississauga high 1.06$ 1.59$ 2.65$ midBelleville low 1.52$ 1.15$ 2.67$ midNiagara Falls mid 1.58$ 1.12$ 2.70$ midChatham-Kent low 1.72$ 1.07$ 2.79$ midOshawa mid 1.64$ 1.16$ 2.80$ midMarkham high 1.11$ 1.81$ 2.92$ midPeterborough mid 1.58$ 1.35$ 2.93$ midVaughan high 1.12$ 1.84$ 2.96$ midNorth Bay low 1.68$ 1.31$ 2.99$ midThorold mid 1.73$ 1.27$ 3.00$ midGuelph mid 1.51$ 1.50$ 3.01$ midBarrie high 1.51$ 1.49$ 3.01$ midBrampton high 1.32$ 1.69$ 3.02$ midRichmond Hill high 1.16$ 1.88$ 3.04$ midAurora high 1.28$ 1.85$ 3.13$ midClarington high 1.71$ 1.52$ 3.23$ midStratford mid 1.67$ 1.61$ 3.28$ mid

Relative Tax Burden

Commercial - Office Municipality

CVA Ranking

2007 Municipal Taxes Per

Sq.ft.

2007 Education Taxes Per

Sq.ft.

2007 Total Taxes Per

Sq.ft

239


Commercial Comparisons - Office Buildings (cont’d)


Sudbury mid 1.98$ 1.33$ 3.31$ highOakville high 1.46$ 1.86$ 3.32$ highWindsor mid 2.04$ 1.28$ 3.32$ highKitchener mid 1.71$ 1.63$ 3.33$ highAjax high 1.74$ 1.60$ 3.34$ highBurlington high 1.60$ 1.78$ 3.38$ highWhitby high 1.80$ 1.66$ 3.46$ highTillsonburg mid 1.87$ 1.60$ 3.47$ highKingston mid 1.93$ 1.55$ 3.48$ highCambridge mid 1.83$ 1.72$ 3.55$ highCobourg high 1.87$ 1.74$ 3.60$ highWoodstock mid 2.14$ 1.59$ 3.73$ highOwen Sound mid 2.46$ 1.56$ 4.01$ highKing high 1.56$ 2.48$ 4.04$ highPickering high 2.12$ 2.00$ 4.11$ highToronto (West) high 2.43$ 2.26$ 4.69$ highOttawa high 2.64$ 2.31$ 4.95$ highThunder Bay mid 2.76$ 2.25$ 5.01$ highCornwall high 3.20$ 2.33$ 5.53$ highToronto (East) high 2.88$ 2.69$ 5.56$ highToronto (South) high 3.48$ 3.25$ 6.72$ high

Average 1.53$ 1.41$ 2.94$ Median 1.46$ 1.29$ 2.86$ Min 0.61$ 0.56$ 1.47$ Max 3.48$ 3.25$ 6.72$

Relative Tax Burden


CVA Ranking


Sq.ft.


Sq.ft.


Sq.ft

240


Commercial Comparisons - Office Buildings —by Population Group

Office Buildings Property Taxes - Municipalities with populations less than 20,000 Taxes per Sq. Ft.


$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

$4.00

$4.50

Par

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2007 Municipal Taxes 2007 Education Taxes

Parry Sound 1.03$ 0.56$ 1.59$ lowCentral Elgin 1.17$ 0.74$ 1.92$ lowNiagara-on-the-Lake 0.97$ 0.95$ 1.92$ lowPort Colborne 1.28$ 0.74$ 2.02$ lowThorold 1.73$ 1.27$ 3.00$ midTillsonburg 1.87$ 1.60$ 3.47$ highCobourg 1.87$ 1.74$ 3.60$ highKing 1.56$ 2.48$ 4.04$ high 2.70$

Average per Population

RangeRelative Tax

Burden Commercial - Office

Municipality


Sq.ft.


Sq.ft.


Sq.ft

241


Commercial Comparisons - Office Buildings —by Population Group

Office Buildings Property Taxes - Municipalities with populations between 20,000—49,999 Taxes per Sq. Ft.


$0.00

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

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Leamington 0.70$ 0.77$ 1.47$ lowAmherstburg 0.78$ 1.05$ 1.82$ lowWhitchurch-Stouffville 0.70$ 1.13$ 1.84$ lowGrimsby 1.12$ 0.83$ 1.95$ lowBradford W. Gwill. 0.84$ 1.12$ 1.96$ lowGeorgina 0.96$ 1.11$ 2.07$ lowTimmins 1.36$ 0.78$ 2.14$ lowFort Erie 1.32$ 0.95$ 2.27$ lowSt. Thomas 1.36$ 1.03$ 2.39$ lowBrockville 1.38$ 1.19$ 2.58$ midBelleville 1.52$ 1.15$ 2.67$ midAurora 1.28$ 1.85$ 3.13$ midStratford 1.67$ 1.61$ 3.28$ midWoodstock 2.14$ 1.59$ 3.73$ highOwen Sound 2.46$ 1.56$ 4.01$ highCornwall 3.20$ 2.33$ 5.53$ high 2.68$


RangeRelative Tax


Municipality


Sq.ft.


Sq.ft.


Sq.ft

242


Commercial Comparisons - Office Buildings—by Population Group

Office Buildings Property Taxes - Municipalities with populations between 50,000—99,999 Taxes per Sq. Ft.


Kawartha Lakes 0.71$ 0.76$ 1.47$ lowMilton 0.61$ 0.88$ 1.49$ lowWelland 1.02$ 0.60$ 1.61$ lowSarnia 1.05$ 0.86$ 1.91$ lowHalton Hills 0.89$ 1.10$ 1.98$ lowNorfolk 0.99$ 1.00$ 1.99$ lowNewmarket 0.82$ 1.18$ 2.00$ lowSault Ste. Marie 1.44$ 0.93$ 2.37$ lowWaterloo 1.28$ 1.25$ 2.53$ midCaledon 0.91$ 1.62$ 2.53$ midBrantford 1.49$ 1.12$ 2.61$ midNiagara Falls 1.58$ 1.12$ 2.70$ midPeterborough 1.58$ 1.35$ 2.93$ midNorth Bay 1.68$ 1.31$ 2.99$ midClarington 1.71$ 1.52$ 3.23$ midAjax 1.74$ 1.60$ 3.34$ highPickering 2.12$ 2.00$ 4.11$ high 2.46$


RangeRelative Tax


Municipality


Sq.ft.


Sq.ft.


Sq.ft

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

$4.00

$4.50

Kaw

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243


Commercial Comparisons - Office Buildings — by Population Group

Office Buildings Property Taxes - Municipalities with populations 100,000+ Taxes per Sq. Ft.


St. Catharines 1.43$ 0.95$ 2.37$ lowHamilton 1.46$ 0.95$ 2.41$ midLondon 1.32$ 1.27$ 2.59$ midMississauga 1.06$ 1.59$ 2.65$ midChatham-Kent 1.72$ 1.07$ 2.79$ midOshawa 1.64$ 1.16$ 2.80$ midMarkham 1.11$ 1.81$ 2.92$ midVaughan 1.12$ 1.84$ 2.96$ midGuelph 1.51$ 1.50$ 3.01$ midBarrie 1.51$ 1.49$ 3.01$ midBrampton 1.32$ 1.69$ 3.02$ midRichmond Hill 1.16$ 1.88$ 3.04$ midSudbury 1.98$ 1.33$ 3.31$ highOakville 1.46$ 1.86$ 3.32$ highWindsor 2.04$ 1.28$ 3.32$ highKitchener 1.71$ 1.63$ 3.33$ highBurlington 1.60$ 1.78$ 3.38$ highWhitby 1.80$ 1.66$ 3.46$ highKingston 1.93$ 1.55$ 3.48$ highCambridge 1.83$ 1.72$ 3.55$ highToronto (West) 2.43$ 2.26$ 4.69$ highOttawa 2.64$ 2.31$ 4.95$ highThunder Bay 2.76$ 2.25$ 5.01$ highToronto (East) 2.88$ 2.69$ 5.56$ highToronto (South) 3.48$ 3.25$ 6.72$ high 3.51$


RangeRelative Tax


Municipality


Sq.ft.


Sq.ft.


Sq.ft

$0.00

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

$7.00

St.

Cat

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Ham

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244


Commercial Comparisons - Office Buildings —by Location


Welland Niagara/Hamilton 1.02$ 0.60$ 1.61$ lowNiagara-on-the-Lake Niagara/Hamilton 0.97$ 0.95$ 1.92$ lowGrimsby Niagara/Hamilton 1.12$ 0.83$ 1.95$ lowPort Colborne Niagara/Hamilton 1.28$ 0.74$ 2.02$ lowFort Erie Niagara/Hamilton 1.32$ 0.95$ 2.27$ lowSt. Catharines Niagara/Hamilton 1.43$ 0.95$ 2.37$ lowHamilton Niagara/Hamilton 1.46$ 0.95$ 2.41$ midNiagara Falls Niagara/Hamilton 1.58$ 1.12$ 2.70$ midThorold Niagara/Hamilton 1.73$ 1.27$ 3.00$ mid 2.25$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

Parry Sound Simcoe/Musk./Duff. 1.03$ 0.56$ 1.59$ lowBradford West Gwillimbury Simcoe/Musk./Duff. 0.84$ 1.12$ 1.96$ lowBarrie Simcoe/Musk./Duff. 1.51$ 1.49$ 3.01$ mid 2.19$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

Leamington Southwest 0.70$ 0.77$ 1.47$ lowAmherstburg Southwest 0.78$ 1.05$ 1.82$ lowSarnia Southwest 1.05$ 0.86$ 1.91$ lowCentral Elgin Southwest 1.17$ 0.74$ 1.92$ lowNorfolk Southwest 0.99$ 1.00$ 1.99$ lowSt. Thomas Southwest 1.36$ 1.03$ 2.39$ lowWaterloo Southwest 1.28$ 1.25$ 2.53$ midLondon Southwest 1.32$ 1.27$ 2.59$ midBrantford Southwest 1.49$ 1.12$ 2.61$ midChatham-Kent Southwest 1.72$ 1.07$ 2.79$ midGuelph Southwest 1.51$ 1.50$ 3.01$ midStratford Southwest 1.67$ 1.61$ 3.28$ midWindsor Southwest 2.04$ 1.28$ 3.32$ highKitchener Southwest 1.71$ 1.63$ 3.33$ highTillsonburg Southwest 1.87$ 1.60$ 3.47$ highCambridge Southwest 1.83$ 1.72$ 3.55$ highWoodstock Southwest 2.14$ 1.59$ 3.73$ highOwen Sound Southwest 2.46$ 1.56$ 4.01$ high 2.76$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

245


Commercial Comparisons - Office Buildings —by Location (cont’d)


Kawartha Lakes Eastern 0.71$ 0.76$ 1.47$ lowBelleville Eastern 1.52$ 1.15$ 2.67$ midBrockville Eastern 1.38$ 1.19$ 2.58$ midPeterborough Eastern 1.58$ 1.35$ 2.93$ midKingston Eastern 1.93$ 1.55$ 3.48$ highCobourg Eastern 1.87$ 1.74$ 3.60$ highOttawa Eastern 2.64$ 2.31$ 4.95$ highCornwall Eastern 3.20$ 2.33$ 5.53$ high 3.40$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

Timmins North 1.36$ 0.78$ 2.14$ lowSault Ste. Marie North 1.44$ 0.93$ 2.37$ lowNorth Bay North 1.68$ 1.31$ 2.99$ midSudbury North 1.98$ 1.33$ 3.31$ highThunder Bay North 2.76$ 2.25$ 5.01$ high 3.16$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

Milton GTA 0.61$ 0.88$ 1.49$ lowWhitchurch-Stouffville GTA 0.70$ 1.13$ 1.84$ lowHalton Hills GTA 0.89$ 1.10$ 1.98$ lowNewmarket GTA 0.82$ 1.18$ 2.00$ lowGeorgina GTA 0.96$ 1.11$ 2.07$ lowCaledon GTA 0.91$ 1.62$ 2.53$ midMississauga GTA 1.06$ 1.59$ 2.65$ midOshawa GTA 1.64$ 1.16$ 2.80$ midMarkham GTA 1.11$ 1.81$ 2.92$ midVaughan GTA 1.12$ 1.84$ 2.96$ midBrampton GTA 1.32$ 1.69$ 3.02$ midRichmond Hill GTA 1.16$ 1.88$ 3.04$ midAurora GTA 1.28$ 1.85$ 3.13$ midClarington GTA 1.71$ 1.52$ 3.23$ midOakville GTA 1.46$ 1.86$ 3.32$ highAjax GTA 1.74$ 1.60$ 3.34$ highBurlington GTA 1.60$ 1.78$ 3.38$ highWhitby GTA 1.80$ 1.66$ 3.46$ highKing GTA 1.56$ 2.48$ 4.04$ highPickering GTA 2.12$ 2.00$ 4.11$ highToronto (West) GTA 2.43$ 2.26$ 4.69$ highToronto (East) GTA 2.88$ 2.69$ 5.56$ highToronto (South) GTA 3.48$ 3.25$ 6.72$ high 3.23$

Location Average

Relative Tax Burden



Sq.ft.


Sq.ft.


Sq.ftLocation

246


Commercial Comparisons - Neighbourhood Shopping


• Only 1 of the 79 municipalities was not represented in the neighbourhood category • Neighbourhood Shopping properties was one of the better commercial comparators in terms

of identifying like properties in all but one of the municipalities • The average square footage of the properties selected was approximately 32,000 square feet • The average current value assessment across the survey for neighbourhood shopping was

$98 per square foot, ranging from $44 to $179 per square foot • The average relative tax burden in this class was $3.43 per square foot The charts on the next page provide a sorting from lowest to highest in terms of total taxes for each of the population groupings. The group average and the total survey average are shown on the graph. Education and municipal taxes are shown in different colours on the graphs to help identify the impact of non-controllable education taxes.

247


Commercial Comparisons - Neighbourhood Shopping


Municipality

CVA Per Sq.Ft.

Ranking


Sq.Ft.2007 Education Taxes Per Sq.Ft.


Sq.Ft.Relative Tax

BurdenGravenhurst low 0.78$ 0.56$ 1.35$ lowParry Sound low 1.12$ 0.61$ 1.73$ lowEast Gwillimbury low 0.76$ 1.11$ 1.86$ lowBracebridge mid 1.17$ 0.77$ 1.94$ lowMiddlesex Centre low 0.82$ 1.32$ 2.14$ lowLeamington low 1.04$ 1.14$ 2.17$ lowStratford low 1.11$ 1.07$ 2.19$ lowAmherstburg mid 0.97$ 1.31$ 2.28$ lowTimmins low 1.47$ 0.82$ 2.28$ lowWasaga Beach mid 0.86$ 1.43$ 2.29$ lowKawartha Lakes low 1.11$ 1.20$ 2.30$ lowWellesley low 1.12$ 1.27$ 2.38$ lowHuntsville high 1.41$ 1.01$ 2.42$ lowKing mid 0.94$ 1.49$ 2.42$ lowGeorgina mid 1.18$ 1.35$ 2.53$ lowNorfolk low 1.27$ 1.29$ 2.56$ lowThorold low 1.48$ 1.09$ 2.57$ lowNiagara-on-the-Lake low 1.30$ 1.28$ 2.58$ lowCentral Elgin low 1.59$ 1.01$ 2.59$ lowWest Lincoln low 1.49$ 1.11$ 2.61$ lowNorth Dumfries low 1.13$ 1.55$ 2.68$ lowWhitchurch-Stouffville high 1.04$ 1.68$ 2.72$ lowNiagara Falls low 1.62$ 1.15$ 2.77$ lowSudbury low 1.69$ 1.14$ 2.83$ lowCaledon high 1.02$ 1.82$ 2.84$ lowHalton Hills high 1.30$ 1.61$ 2.90$ lowWaterloo low 1.47$ 1.43$ 2.91$ lowBradford West Gwillimbury high 1.26$ 1.68$ 2.95$ midWelland low 1.90$ 1.12$ 3.01$ midKingston low 1.69$ 1.35$ 3.04$ midWhitby mid 1.58$ 1.45$ 3.04$ midMilton high 1.24$ 1.80$ 3.05$ midOshawa mid 1.79$ 1.27$ 3.06$ midFort Erie low 1.81$ 1.30$ 3.11$ midNewmarket high 1.29$ 1.85$ 3.14$ midPelham low 1.82$ 1.34$ 3.16$ midNorth Bay low 1.78$ 1.39$ 3.17$ midAjax mid 1.67$ 1.54$ 3.21$ midBelleville low 1.86$ 1.39$ 3.25$ midKitchener low 1.67$ 1.59$ 3.26$ midWilmot mid 1.54$ 1.73$ 3.28$ midGrimsby mid 1.94$ 1.34$ 3.28$ mid

248


Commercial Comparisons - Neighbourhood Shopping (cont’d)


Municipality

CVA Per Sq.Ft.

Ranking




Sq.Ft.Relative Tax

BurdenOrangeville high 1.74$ 1.54$ 3.28$ midLincoln mid 1.92$ 1.49$ 3.41$ midBurlington high 1.59$ 1.87$ 3.47$ midGuelph mid 1.75$ 1.75$ 3.50$ midOakville high 1.55$ 1.97$ 3.52$ midMarkham high 1.34$ 2.19$ 3.52$ midSarnia mid 1.96$ 1.61$ 3.57$ midAurora high 1.46$ 2.11$ 3.57$ midRichmond Hill high 1.42$ 2.31$ 3.73$ midSt. Catharines mid 2.25$ 1.49$ 3.74$ midMississauga high 1.51$ 2.26$ 3.77$ midTillsonburg mid 2.03$ 1.74$ 3.77$ midPickering high 1.95$ 1.84$ 3.79$ highVaughan high 1.44$ 2.37$ 3.81$ highBarrie high 1.94$ 1.91$ 3.85$ highWoolwich high 1.71$ 2.17$ 3.88$ highCambridge mid 2.03$ 1.91$ 3.94$ highBrockville low 2.12$ 1.83$ 3.95$ highClarington high 2.09$ 1.87$ 3.96$ highPort Colborne mid 2.51$ 1.46$ 3.97$ highWindsor mid 2.45$ 1.53$ 3.98$ highSault Ste. Marie low 2.42$ 1.57$ 3.99$ highOwen Sound mid 2.49$ 1.58$ 4.07$ highChatham-Kent low 2.52$ 1.56$ 4.08$ highLondon mid 2.20$ 2.12$ 4.32$ highSt. Thomas mid 2.46$ 1.86$ 4.32$ highWoodstock mid 2.49$ 1.84$ 4.34$ highCobourg high 2.25$ 2.09$ 4.35$ highPeterborough mid 2.43$ 2.07$ 4.51$ highOttawa high 2.43$ 2.13$ 4.56$ highBrantford mid 2.61$ 1.97$ 4.58$ highHamilton mid 2.89$ 1.88$ 4.77$ highBrampton high 2.11$ 2.71$ 4.82$ highThunder Bay mid 2.72$ 2.22$ 4.95$ highToronto (North) high 2.82$ 2.63$ 5.44$ highToronto (East) high 2.84$ 2.65$ 5.48$ highCornwall mid 3.42$ 2.49$ 5.92$ highToronto (West) high 3.28$ 3.06$ 6.34$ highToronto (South) high 3.79$ 3.54$ 7.33$ high


249


Commercial Comparisons - Neighbourhood Shopping - sorted by Population

Neighbourhood Shopping Property Taxes Municipalities with populations less than 20,000 Taxes per Sq. Ft.


$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

$4.00

$4.50

Gra

venh

urst

Par

ry S

ound

Bra

cebr

idge

Mid

dles

ex C

entr

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asag

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each

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unts

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Kin

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obou

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Municipality




Sq.Ft.Relative Tax

Burden


RangeGravenhurst 0.78$ 0.56$ 1.35$ lowParry Sound 1.12$ 0.61$ 1.73$ lowBracebridge 1.17$ 0.77$ 1.94$ lowMiddlesex Centre 0.82$ 1.32$ 2.14$ lowWasaga Beach 0.86$ 1.43$ 2.29$ lowWellesley 1.12$ 1.27$ 2.38$ lowHuntsville 1.41$ 1.01$ 2.42$ lowKing 0.94$ 1.49$ 2.42$ lowThorold 1.48$ 1.09$ 2.57$ lowNiagara-on-the-Lake 1.30$ 1.28$ 2.58$ lowCentral Elgin 1.59$ 1.01$ 2.59$ lowWest Lincoln 1.49$ 1.11$ 2.61$ lowNorth Dumfries 1.13$ 1.55$ 2.68$ lowPelham 1.82$ 1.34$ 3.16$ midWilmot 1.54$ 1.73$ 3.28$ midTillsonburg 2.03$ 1.74$ 3.77$ midWoolwich 1.71$ 2.17$ 3.88$ highPort Colborne 2.51$ 1.46$ 3.97$ highCobourg 2.25$ 2.09$ 4.35$ high 2.74$

250



Neighbourhood Shopping Property Taxes Municipalities with populations between 20,000—49,999 Taxes per Sq. Ft.


Municipality


Sq.Ft.2007 Education

Taxes Per Sq.Ft.


Sq.Ft.Relative Tax

Burden


RangeEast Gwillimbury 0.76$ 1.11$ 1.86$ lowLeamington 1.04$ 1.14$ 2.17$ lowStratford 1.11$ 1.07$ 2.19$ lowAmherstburg 0.97$ 1.31$ 2.28$ lowTimmins 1.47$ 0.82$ 2.28$ lowGeorgina 1.18$ 1.35$ 2.53$ lowWhitchurch-Stouffville 1.04$ 1.68$ 2.72$ lowBradford West Gwillimbury 1.26$ 1.68$ 2.95$ midFort Erie 1.81$ 1.30$ 3.11$ midBelleville 1.86$ 1.39$ 3.25$ midGrimsby 1.94$ 1.34$ 3.28$ midOrangeville 1.74$ 1.54$ 3.28$ midLincoln 1.92$ 1.49$ 3.41$ midAurora 1.46$ 2.11$ 3.57$ midBrockville 2.12$ 1.83$ 3.95$ highOwen Sound 2.49$ 1.58$ 4.07$ highSt. Thomas 2.46$ 1.86$ 4.32$ highWoodstock 2.49$ 1.84$ 4.34$ highCornwall 3.42$ 2.49$ 5.92$ high 3.24$

$0.00

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

Eas

t Gw

illim

bury

Leam

ingt

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Tim

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251



Neighbourhood Shopping Property Taxes Municipalities with populations between 50,000—99,999 Taxes per Sq. Ft.


Municipality




Sq.Ft.Relative Tax

Burden


RangeKawartha Lakes 1.11$ 1.20$ 2.30$ lowNorfolk 1.27$ 1.29$ 2.56$ lowNiagara Falls 1.62$ 1.15$ 2.77$ lowCaledon 1.02$ 1.82$ 2.84$ lowHalton Hills 1.30$ 1.61$ 2.90$ lowWaterloo 1.47$ 1.43$ 2.91$ lowWelland 1.90$ 1.12$ 3.01$ midMilton 1.24$ 1.80$ 3.05$ midNewmarket 1.29$ 1.85$ 3.14$ midNorth Bay 1.78$ 1.39$ 3.17$ midAjax 1.67$ 1.54$ 3.21$ midSarnia 1.96$ 1.61$ 3.57$ midPickering 1.95$ 1.84$ 3.79$ highClarington 2.09$ 1.87$ 3.96$ highSault Ste. Marie 2.42$ 1.57$ 3.99$ highPeterborough 2.43$ 2.07$ 4.51$ highBrantford 2.61$ 1.97$ 4.58$ high 3.31$

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

$4.00

$4.50

$5.00

Kaw

arth

a La

kes

Nor

folk

Nia

gara

Fal

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Cal

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Hal

ton

Hill

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Wat

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Ajax

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Sar

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Pic

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Cla

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252



Neighbourhood Shopping Property Taxes Municipalities with populations 100,000 + Taxes per Sq. Ft.


$0.00

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

$7.00

$8.00

Sudbury

Kin

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Municipality




Sq.Ft.Relative Tax

Burden


RangeSudbury 1.69$ 1.14$ 2.83$ lowKingston 1.69$ 1.35$ 3.04$ midWhitby 1.58$ 1.45$ 3.04$ midOshawa 1.79$ 1.27$ 3.06$ midKitchener 1.67$ 1.59$ 3.26$ midBurlington 1.59$ 1.87$ 3.47$ midGuelph 1.75$ 1.75$ 3.50$ midOakville 1.55$ 1.97$ 3.52$ midMarkham 1.34$ 2.19$ 3.52$ midRichmond Hill 1.42$ 2.31$ 3.73$ midSt. Catharines 2.25$ 1.49$ 3.74$ midMississauga 1.51$ 2.26$ 3.77$ midVaughan 1.44$ 2.37$ 3.81$ highBarrie 1.94$ 1.91$ 3.85$ highCambridge 2.03$ 1.91$ 3.94$ highWindsor 2.45$ 1.53$ 3.98$ highChatham-Kent 2.52$ 1.56$ 4.08$ highLondon 2.20$ 2.12$ 4.32$ highOttawa 2.43$ 2.13$ 4.56$ highHamilton 2.89$ 1.88$ 4.77$ highBrampton 2.11$ 2.71$ 4.82$ highThunder Bay 2.72$ 2.22$ 4.95$ highToronto (North) 2.82$ 2.63$ 5.44$ highToronto (East) 2.84$ 2.65$ 5.48$ highToronto (West) 3.28$ 3.06$ 6.34$ highToronto (South) 3.79$ 3.54$ 7.33$ high 4.16$

253


Commercial Comparisons - Neighbourhood Shopping—by Location






Sq.Ft.Relative Tax

BurdenLocation Average

Gravenhurst Simcoe/Musk./Duff. 0.78$ 0.56$ 1.35$ lowParry Sound Simcoe/Musk./Duff. 1.12$ 0.61$ 1.73$ lowBracebridge Simcoe/Musk./Duff. 1.17$ 0.77$ 1.94$ lowWasaga Beach Simcoe/Musk./Duff. 0.86$ 1.43$ 2.29$ lowHuntsville Simcoe/Musk./Duff. 1.41$ 1.01$ 2.42$ lowBradford West Gwillimbury Simcoe/Musk./Duff. 1.26$ 1.68$ 2.95$ midOrangeville Simcoe/Musk./Duff. 1.74$ 1.54$ 3.28$ midBarrie Simcoe/Musk./Duff. 1.94$ 1.91$ 3.85$ high 2.48$





Sq.Ft.Relative Tax


Thorold Niagara/Hamilton 1.48$ 1.09$ 2.57$ lowNiagara-on-the-Lake Niagara/Hamilton 1.30$ 1.28$ 2.58$ lowWest Lincoln Niagara/Hamilton 1.49$ 1.11$ 2.61$ lowNiagara Falls Niagara/Hamilton 1.62$ 1.15$ 2.77$ lowWelland Niagara/Hamilton 1.90$ 1.12$ 3.01$ midFort Erie Niagara/Hamilton 1.81$ 1.30$ 3.11$ midPelham Niagara/Hamilton 1.82$ 1.34$ 3.16$ midGrimsby Niagara/Hamilton 1.94$ 1.34$ 3.28$ midLincoln Niagara/Hamilton 1.92$ 1.49$ 3.41$ midSt. Catharines Niagara/Hamilton 2.25$ 1.49$ 3.74$ midPort Colborne Niagara/Hamilton 2.51$ 1.46$ 3.97$ highHamilton Niagara/Hamilton 2.89$ 1.88$ 4.77$ high 3.25$





Sq.Ft.Relative Tax


Middlesex Centre Southwest 0.82$ 1.32$ 2.14$ lowLeamington Southwest 1.04$ 1.14$ 2.17$ lowStratford Southwest 1.11$ 1.07$ 2.19$ lowAmherstburg Southwest 0.97$ 1.31$ 2.28$ lowWellesley Southwest 1.12$ 1.27$ 2.38$ lowNorfolk Southwest 1.27$ 1.29$ 2.56$ lowCentral Elgin Southwest 1.59$ 1.01$ 2.59$ lowNorth Dumfries Southwest 1.13$ 1.55$ 2.68$ lowWaterloo Southwest 1.47$ 1.43$ 2.91$ lowKitchener Southwest 1.67$ 1.59$ 3.26$ midWilmot Southwest 1.54$ 1.73$ 3.28$ midGuelph Southwest 1.75$ 1.75$ 3.50$ midSarnia Southwest 1.96$ 1.61$ 3.57$ midTillsonburg Southwest 2.03$ 1.74$ 3.77$ midWoolwich Southwest 1.71$ 2.17$ 3.88$ highCambridge Southwest 2.03$ 1.91$ 3.94$ highWindsor Southwest 2.45$ 1.53$ 3.98$ highOwen Sound Southwest 2.49$ 1.58$ 4.07$ highChatham-Kent Southwest 2.52$ 1.56$ 4.08$ highSt. Thomas Southwest 2.46$ 1.86$ 4.32$ highLondon Southwest 2.20$ 2.12$ 4.32$ highWoodstock Southwest 2.49$ 1.84$ 4.34$ highBrantford Southwest 2.61$ 1.97$ 4.58$ high 3.34$

254


Commercial Comparisons - Neighbourhood Shopping—by Location (cont’d)






Sq.Ft.Relative Tax


Kawartha Lakes Eastern 1.11$ 1.20$ 2.30$ lowKingston Eastern 1.69$ 1.35$ 3.04$ midBelleville Eastern 1.86$ 1.39$ 3.25$ midBrockville Eastern 2.12$ 1.83$ 3.95$ highCobourg Eastern 2.25$ 2.09$ 4.35$ highPeterborough Eastern 2.43$ 2.07$ 4.51$ highOttawa Eastern 2.43$ 2.13$ 4.56$ highCornwall Eastern 3.42$ 2.49$ 5.92$ high 3.98$





Sq.Ft.Relative Tax


Timmins North 1.47$ 0.82$ 2.28$ lowSudbury North 1.69$ 1.14$ 2.83$ lowNorth Bay North 1.78$ 1.39$ 3.17$ midSault Ste. Marie North 2.42$ 1.57$ 3.99$ highThunder Bay North 2.72$ 2.22$ 4.95$ high 3.45$





Sq.Ft.Relative Tax


East Gwillimbury GTA 0.76$ 1.11$ 1.86$ lowKing GTA 0.94$ 1.49$ 2.42$ lowGeorgina GTA 1.18$ 1.35$ 2.53$ lowWhitchurch-Stouffville GTA 1.04$ 1.68$ 2.72$ lowCaledon GTA 1.02$ 1.82$ 2.84$ lowHalton Hills GTA 1.30$ 1.61$ 2.90$ lowWhitby GTA 1.58$ 1.45$ 3.04$ midMilton GTA 1.24$ 1.80$ 3.05$ midOshawa GTA 1.79$ 1.27$ 3.06$ midNewmarket GTA 1.29$ 1.85$ 3.14$ midAjax GTA 1.67$ 1.54$ 3.21$ midBurlington GTA 1.59$ 1.87$ 3.47$ midOakville GTA 1.55$ 1.97$ 3.52$ midMarkham GTA 1.34$ 2.19$ 3.52$ midAurora GTA 1.46$ 2.11$ 3.57$ midRichmond Hill GTA 1.42$ 2.31$ 3.73$ midMississauga GTA 1.51$ 2.26$ 3.77$ midPickering GTA 1.95$ 1.84$ 3.79$ highVaughan GTA 1.44$ 2.37$ 3.81$ highClarington GTA 2.09$ 1.87$ 3.96$ highBrampton GTA 2.11$ 2.71$ 4.82$ highToronto (North) GTA 2.82$ 2.63$ 5.44$ highToronto (East) GTA 2.84$ 2.65$ 5.48$ highToronto (West) GTA 3.28$ 3.06$ 6.34$ highToronto (South) GTA 3.79$ 3.54$ 7.33$ high 3.73$

255


Commercial Comparisons—Hotels


• The average number of rooms across the survey for hotel properties is 136 rooms

• The average current value

assessment per unit for hotels in the survey is $55,000 per room, however, there was a significant range in terms of CVA values from $20,000 to $130,000

• 32 municipalities were not

represented in the sample, e i t he r due to t he municipality’s size and lack of a representative property, or because the participating municipality elected not to be included in all property types

Commercial - Hotels Municipality Sarnia low 451$ 372$ 823$ lowWasaga Beach low 362$ 568$ 930$ lowNorfolk low 500$ 505$ 1,005$ lowLincoln low 677$ 525$ 1,202$ lowChatham-Kent low 758$ 471$ 1,229$ lowTimmins low 878$ 488$ 1,365$ lowFort Erie low 804$ 576$ 1,380$ lowMilton mid 577$ 839$ 1,416$ lowWoodstock low 825$ 610$ 1,435$ lowClarington mid 803$ 716$ 1,519$ lowMississauga mid 621$ 927$ 1,548$ lowStratford low 798$ 766$ 1,564$ lowBurlington high 737$ 865$ 1,603$ lowOwen Sound low 984$ 623$ 1,608$ lowParry Sound high 1,052$ 575$ 1,627$ lowBrampton mid 723$ 930$ 1,653$ lowOakville high 777$ 987$ 1,764$ lowWelland low 1,112$ 654$ 1,766$ midCaledon high 648$ 1,143$ 1,791$ midOshawa mid 1,088$ 772$ 1,860$ midCornwall low 1,084$ 789$ 1,873$ midSt. Catharines mid 1,157$ 767$ 1,924$ midMarkham high 759$ 1,240$ 1,999$ midBrockville low 1,080$ 932$ 2,013$ midAjax high 1,067$ 985$ 2,052$ midBrantford low 1,172$ 884$ 2,056$ midWaterloo mid 1,067$ 1,037$ 2,105$ midKitchener mid 1,097$ 1,047$ 2,144$ midWindsor low 1,348$ 842$ 2,190$ midBelleville low 1,267$ 957$ 2,223$ midHamilton mid 1,362$ 887$ 2,249$ midSault Ste. Marie low 1,367$ 888$ 2,255$ midGuelph mid 1,139$ 1,139$ 2,277$ midOttawa high 1,245$ 1,090$ 2,335$ highVaughan high 897$ 1,478$ 2,375$ highNorth Bay mid 1,397$ 1,072$ 2,470$ highCambridge mid 1,282$ 1,211$ 2,492$ highGrimsby high 1,471$ 1,090$ 2,561$ highKingston mid 1,488$ 1,191$ 2,680$ highWhitby high 1,402$ 1,288$ 2,690$ highLondon mid 1,379$ 1,324$ 2,703$ highThorold high 1,558$ 1,147$ 2,706$ highBarrie high 1,406$ 1,388$ 2,795$ highNiagara Falls high 1,677$ 1,191$ 2,868$ highThunder Bay mid 1,621$ 1,324$ 2,945$ highSudbury high 1,888$ 1,271$ 3,159$ highNiagara-on-the-Lake high 2,086$ 2,045$ 4,131$ high

Average 1,084$ 945$ 2,029$ Median 1,084$ 930$ 2,013$ Min 362$ 372$ 823$ Max 2,086$ 2,045$ 4,131$

Relative Tax

BurdenCVA

Ranking


Suite


Suite


Suite

256


Commercial Comparisons - Hotel by Population Group

Hotel Property Taxes - Municipalities with populations less than 20,000

Taxes per Room


Commercial - Hotels Municipality


RangeWasaga Beach 362$ 568$ 930$ lowParry Sound 1,052$ 575$ 1,627$ lowThorold 1,558$ 1,147$ 2,706$ highNiagara-on-the-Lake 2,086$ 2,045$ 4,131$ high 2,348$

Relative Tax

Burden


Suite


Suite


Suite

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

Was

aga

Bea

ch

Par

ry S

ound

Sur

vey

Ave

rage

Gro

up A

vera

ge

Thor

old

Nia

gara

-on-

the-

Lake


257


Commercial Comparisons - Hotel—by Population Group

Hotel Property Taxes - Municipalities with populations between 20,000—49,999 Taxes per Room




RangeLincoln low 677$ 525$ 1,202$ lowTimmins low 878$ 488$ 1,365$ lowFort Erie low 804$ 576$ 1,380$ lowWoodstock low 825$ 610$ 1,435$ lowStratford low 798$ 766$ 1,564$ lowOwen Sound low 984$ 623$ 1,608$ lowCornwall low 1,084$ 789$ 1,873$ midBrockville low 1,080$ 932$ 2,013$ midBelleville low 1,267$ 957$ 2,223$ midGrimsby high 1,471$ 1,090$ 2,561$ high 1,722$

Relative Tax

BurdenCVA

Ranking


Suite


Suite


Suite

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

Linc

oln

Tim

min

s

Fort

Erie

Woo

dsto

ck

Str

atfo

rd

Ow

en S

ound

Gro

up A

vera

ge

Cor

nwal

l

Bro

ckvi

lle

Sur

vey

Ave

rage

Bel

levi

lle

Grim

sby


258



Hotel Property Taxes - Municipalities with populations between 50,000—99,999 Taxes per Room




RangeSarnia low 451$ 372$ 823$ lowNorfolk low 500$ 505$ 1,005$ lowMilton mid 577$ 839$ 1,416$ lowClarington mid 803$ 716$ 1,519$ lowWelland low 1,112$ 654$ 1,766$ midCaledon high 648$ 1,143$ 1,791$ midAjax high 1,067$ 985$ 2,052$ midBrantford low 1,172$ 884$ 2,056$ midWaterloo mid 1,067$ 1,037$ 2,105$ midSault Ste. Marie low 1,367$ 888$ 2,255$ midNorth Bay mid 1,397$ 1,072$ 2,470$ highNiagara Falls high 1,677$ 1,191$ 2,868$ high 1,844$

Relative Tax

BurdenCVA

Ranking


Suite


Suite


Suite

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

Sar

nia

Nor

folk

Milt

on

Cla

ring

ton

Wel

land

Cal

edon

Gro

up A

vera

geS

urve

y A

vera

ge

Aja

x

Bra

ntfo

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Wat

erlo

oS

ault

Ste

. Mar

ie

Nor

th B

ay

Nia

gara

Fal

ls


259



Hotel Property Taxes - Municipalities with populations 100,000+

Taxes per Room




RangeChatham-Kent 758$ 471$ 1,229$ lowMississauga 621$ 927$ 1,548$ lowBurlington 737$ 865$ 1,603$ lowBrampton 723$ 930$ 1,653$ lowOakville 777$ 987$ 1,764$ lowOshawa 1,088$ 772$ 1,860$ midSt. Catharines 1,157$ 767$ 1,924$ midMarkham 759$ 1,240$ 1,999$ midKitchener 1,097$ 1,047$ 2,144$ midWindsor 1,348$ 842$ 2,190$ midHamilton 1,362$ 887$ 2,249$ midGuelph 1,139$ 1,139$ 2,277$ midOttawa 1,245$ 1,090$ 2,335$ highVaughan 897$ 1,478$ 2,375$ highCambridge 1,282$ 1,211$ 2,492$ highKingston 1,488$ 1,191$ 2,680$ highWhitby 1,402$ 1,288$ 2,690$ highLondon 1,379$ 1,324$ 2,703$ highBarrie 1,406$ 1,388$ 2,795$ highThunder Bay 1,621$ 1,324$ 2,945$ highSudbury 1,888$ 1,271$ 3,159$ high 2,220$

.

Relative Tax

Burden


Suite


Suite


Suite

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

Cha

tham

-Ken

tM

issi

ssau

gaB

urlin

gton

Bra

mpt

onO

akvi

lleO

shaw

aS

t. C

atha

rines

Mar

kham

Sur

vey

Ave

rage

Kitc

hene

rW

inds

orG

roup

Ave

rage

Ham

ilton

Gue

lph

Otta

wa

Vau

ghan

Cam

brid

geK

ings

ton

Whi

tby

Lond

onB

arrie

Thun

der B

ayS

udbu

ry


260


Commercial Comparisons - Hotel—by Location



Location Average

Milton GTA 577$ 839$ 1,416$ lowClarington GTA 803$ 716$ 1,519$ lowMississauga GTA 621$ 927$ 1,548$ lowBurlington GTA 737$ 865$ 1,603$ lowBrampton GTA 723$ 930$ 1,653$ lowOakville GTA 777$ 987$ 1,764$ lowCaledon GTA 648$ 1,143$ 1,791$ midOshawa GTA 1,088$ 772$ 1,860$ midMarkham GTA 759$ 1,240$ 1,999$ midAjax GTA 1,067$ 985$ 2,052$ midVaughan GTA 897$ 1,478$ 2,375$ highWhitby GTA 1,402$ 1,288$ 2,690$ high 1,856$

Location

Relative Tax

Burden


Suite


Suite


Suite


Location Average

Wasaga Beach Simcoe/Musk./Duff. 362$ 568$ 930$ lowParry Sound Simcoe/Musk./Duff. 1,052$ 575$ 1,627$ lowBarrie Simcoe/Musk./Duff. 1,406$ 1,388$ 2,795$ high 1,784$

Location

Relative Tax

Burden


Suite


Suite


Suite


Location Average

Sarnia Southwest 451$ 372$ 823$ lowNorfolk Southwest 500$ 505$ 1,005$ lowChatham-Kent Southwest 758$ 471$ 1,229$ lowWoodstock Southwest 825$ 610$ 1,435$ lowStratford Southwest 798$ 766$ 1,564$ lowOwen Sound Southwest 984$ 623$ 1,608$ lowBrantford Southwest 1,172$ 884$ 2,056$ midWaterloo Southwest 1,067$ 1,037$ 2,105$ midKitchener Southwest 1,097$ 1,047$ 2,144$ midWindsor Southwest 1,348$ 842$ 2,190$ midGuelph Southwest 1,139$ 1,139$ 2,277$ midCambridge Southwest 1,282$ 1,211$ 2,492$ highLondon Southwest 1,379$ 1,324$ 2,703$ high 1,818$

Location

Relative Tax

Burden


Suite


Suite


Suite

261


Commercial Comparisons - Hotel—by Location (cont’d)



Location Average

Timmins North 878$ 488$ 1,365$ lowSault Ste. Marie North 1,367$ 888$ 2,255$ midNorth Bay North 1,397$ 1,072$ 2,470$ highThunder Bay North 1,621$ 1,324$ 2,945$ highSudbury North 1,888$ 1,271$ 3,159$ high 2,439$

Location

Relative Tax

Burden


Suite


Suite


Suite


Location Average

Cornwall Eastern 1,084$ 789$ 1,873$ midBrockville Eastern 1,080$ 932$ 2,013$ midBelleville Eastern 1,267$ 957$ 2,223$ midOttawa Eastern 1,245$ 1,090$ 2,335$ highKingston Eastern 1,488$ 1,191$ 2,680$ high 2,225$

Location

Relative Tax

Burden


Suite


Suite


Suite


Location Average

Lincoln Niagara/Hamilton 677$ 525$ 1,202$ lowFort Erie Niagara/Hamilton 804$ 576$ 1,380$ lowWelland Niagara/Hamilton 1,112$ 654$ 1,766$ midSt. Catharines Niagara/Hamilton 1,157$ 767$ 1,924$ midHamilton Niagara/Hamilton 1,362$ 887$ 2,249$ midGrimsby Niagara/Hamilton 1,471$ 1,090$ 2,561$ highThorold Niagara/Hamilton 1,558$ 1,147$ 2,706$ highNiagara Falls Niagara/Hamilton 1,677$ 1,191$ 2,868$ highNiagara-on-the-Lake Niagara/Hamilton 2,086$ 2,045$ 4,131$ high 2,310$

Location

Relative Tax

Burden


Suite


Suite


Suite

262


Commercial Comparisons—Motel


• The average per room taxes

for motel properties in the survey is $1,347 per suite

• On average, the motels in

the survey have 45 rooms • 57 municipalities were

represented in the comparison

Commercial - Motels Municipality

CVA Ranking


Suite


Suite


SuiteRelative Tax Burden

Amherstburg low 257$ 347$ 604$ lowKawartha Lakes low 352$ 355$ 707$ lowWainfleet low 442$ 289$ 732$ lowPelham low 457$ 325$ 782$ lowFort Erie low 468$ 325$ 793$ lowWasaga Beach mid 303$ 497$ 800$ lowWelland low 529$ 305$ 834$ lowSault Ste. Marie low 557$ 342$ 899$ lowCornwall low 581$ 326$ 907$ lowParry Sound mid 587$ 321$ 908$ lowOshawa low 553$ 356$ 910$ lowCobourg low 491$ 428$ 919$ lowRichmond Hill mid 363$ 575$ 938$ lowClarington mid 526$ 433$ 958$ lowChatham-Kent low 608$ 371$ 979$ lowMarkham high 421$ 577$ 998$ lowLeamington mid 505$ 499$ 1,004$ lowOwen Sound low 754$ 286$ 1,040$ lowPort Colborne low 678$ 364$ 1,042$ lowWoodstock low 619$ 439$ 1,058$ lowCaledon mid 546$ 564$ 1,110$ midAjax mid 586$ 525$ 1,111$ midBrantford low 649$ 473$ 1,123$ midBrampton high 509$ 617$ 1,126$ midStratford low 604$ 546$ 1,149$ midBurlington high 556$ 599$ 1,155$ midSt. Thomas low 658$ 499$ 1,157$ midOttawa mid 635$ 556$ 1,191$ midMississauga high 508$ 758$ 1,266$ midNiagara Falls mid 777$ 550$ 1,327$ midBrockville low 716$ 618$ 1,334$ midThorold mid 903$ 456$ 1,359$ midVaughan high 523$ 852$ 1,375$ midNorth Bay low 803$ 605$ 1,408$ midTillsonburg mid 737$ 711$ 1,448$ midKitchener mid 757$ 710$ 1,467$ midSarnia mid 808$ 665$ 1,473$ midSt. Catharines mid 903$ 597$ 1,500$ midWhitby high 806$ 702$ 1,508$ midSudbury mid 942$ 602$ 1,544$ highNorfolk high 788$ 773$ 1,562$ highGrimsby high 899$ 666$ 1,565$ highGuelph high 816$ 816$ 1,633$ highBelleville mid 942$ 712$ 1,655$ highThunder Bay mid 901$ 783$ 1,683$ highCambridge high 880$ 813$ 1,694$ highHamilton mid 1,058$ 676$ 1,734$ highBarrie high 889$ 872$ 1,761$ highWaterloo high 970$ 940$ 1,910$ highTimmins mid 1,234$ 686$ 1,920$ highLondon high 993$ 946$ 1,939$ highMilton high 846$ 1,230$ 2,076$ highKingston high 1,273$ 1,018$ 2,290$ highNiagara-on-the-Lake high 1,191$ 1,129$ 2,320$ highWindsor high 1,432$ 894$ 2,326$ highPeterborough high 1,270$ 1,081$ 2,351$ highPickering high 1,234$ 1,163$ 2,396$ high

Average 730$ 617$ 1,347$ Median 678$ 597$ 1,266$ Min 257$ 286$ 604$ Max 1,432$ 1,230$ 2,396$

263


Commercial Comparisons - Motel—by Population Group

Motel Property Taxes - Municipalities with populations less than 20,000 Taxes per Room



CVA Ranking


Suite


Suite


SuiteRelative Tax

Burden

Average Per Population

RangeWainfleet low 442$ 289$ 732$ lowPelham low 457$ 325$ 782$ lowWasaga Beach mid 303$ 497$ 800$ lowParry Sound mid 587$ 321$ 908$ lowCobourg low 491$ 428$ 919$ lowPort Colborne low 678$ 364$ 1,042$ lowThorold low 903$ 456$ 1,359$ midTillsonburg mid 737$ 711$ 1,448$ midNiagara-on-the-Lake high 1,191$ 1,129$ 2,320$ high 1,146$

1146

$0

$500

$1,000

$1,500

$2,000

$2,500

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264



Motel Property Taxes - Municipalities with populations between 20,000—49,999 Taxes per Room



CVA Ranking


Suite


Suite


SuiteRelative Tax

Burden


RangeAmherstburg low 257$ 347$ 604$ lowFort Erie low 468$ 325$ 793$ lowCornwall low 581$ 326$ 907$ lowLeamington mid 505$ 499$ 1,004$ lowOwen Sound mid 754$ 286$ 1,040$ lowWoodstock low 619$ 439$ 1,058$ lowStratford low 604$ 546$ 1,149$ midSt. Thomas low 658$ 499$ 1,157$ midBrockville mid 716$ 618$ 1,334$ highGrimsby high 899$ 666$ 1,565$ highBelleville mid 942$ 712$ 1,655$ highTimmins mid 1,234$ 686$ 1,920$ high 1,182$

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

$1,800

$2,000

Am

hers

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Fort

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Cor

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2007 motel 20,000 – 49,999

265


Commercial Comparisons - Motel —by Population Group

Motel Property Taxes - Municipalities with populations between 50,000—99,999 Taxes per Room




Suite


Suite


SuiteRelative Tax

Burden


RangeKawartha Lakes 352$ 355$ 707$ lowWelland 529$ 305$ 834$ lowSault Ste. Marie 557$ 342$ 899$ lowClarington 526$ 433$ 958$ lowCaledon 546$ 564$ 1,110$ midAjax 586$ 525$ 1,111$ midBrantford 649$ 473$ 1,123$ midNiagara Falls 777$ 550$ 1,327$ midNorth Bay 803$ 605$ 1,408$ midSarnia 808$ 665$ 1,473$ midNorfolk 788$ 773$ 1,562$ highWaterloo 970$ 940$ 1,910$ highMilton 846$ 1,230$ 2,076$ highPeterborough 1,270$ 1,081$ 2,351$ highPickering 1,234$ 1,163$ 2,396$ high 1,416$

$0

$500

$1,000

$1,500

$2,000

$2,500

Kaw

arth

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land

Sau

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266



Motel Property Taxes - Municipalities with populations 100,000+ Taxes per Room



CVA Ranking


Suite


Suite


SuiteRelative Tax

Burden


RangeOshawa low 553$ 356$ 910$ lowRichmond Hill mid 363$ 575$ 938$ lowChatham-Kent low 608$ 371$ 979$ lowMarkham high 421$ 577$ 998$ lowBrampton high 509$ 617$ 1,126$ midBurlington high 556$ 599$ 1,155$ midOttawa mid 635$ 556$ 1,191$ midMississauga high 508$ 758$ 1,266$ midVaughan high 523$ 852$ 1,375$ midKitchener mid 757$ 710$ 1,467$ midSt. Catharines mid 903$ 597$ 1,500$ midWhitby high 806$ 702$ 1,508$ midSudbury mid 942$ 602$ 1,544$ highGuelph high 816$ 816$ 1,633$ highThunder Bay low 901$ 783$ 1,683$ highCambridge high 880$ 813$ 1,694$ highHamilton mid 1,058$ 676$ 1,734$ highBarrie high 889$ 872$ 1,761$ highLondon high 993$ 946$ 1,939$ highKingston high 1,273$ 1,018$ 2,290$ highWindsor high 1,432$ 894$ 2,326$ high 1,477$

$0

$500

$1,000

$1,500

$2,000

$2,500

Osh

awa

Ric

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Mar

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267


Commercial Comparisons - Motel—by Location


Commercial - Motels Municipality Location


Suite


Suite


SuiteRelative Tax


Wasaga Beach Simcoe/Musk./Duff. 303$ 497$ 800$ lowParry Sound Simcoe/Musk./Duff. 587$ 321$ 908$ lowBarrie Simcoe/Musk./Duff. 889$ 872$ 1,761$ high 1,156$



Suite


Suite


SuiteRelative Tax


Oshawa GTA 553$ 356$ 910$ lowRichmond Hill GTA 363$ 575$ 938$ lowClarington GTA 526$ 433$ 958$ lowMarkham GTA 421$ 577$ 998$ lowCaledon GTA 546$ 564$ 1,110$ midAjax GTA 586$ 525$ 1,111$ midBrampton GTA 509$ 617$ 1,126$ midBurlington GTA 556$ 599$ 1,155$ midMississauga GTA 508$ 758$ 1,266$ midVaughan GTA 523$ 852$ 1,375$ midWhitby GTA 806$ 702$ 1,508$ midMilton GTA 846$ 1,230$ 2,076$ highPickering GTA 1,234$ 1,163$ 2,396$ high 1,302$



Suite


Suite


SuiteRelative Tax


Wainfleet Niagara/Hamilton 442$ 289$ 732$ lowPelham Niagara/Hamilton 457$ 325$ 782$ lowFort Erie Niagara/Hamilton 468$ 325$ 793$ lowWelland Niagara/Hamilton 529$ 305$ 834$ lowPort Colborne Niagara/Hamilton 678$ 364$ 1,042$ lowNiagara Falls Niagara/Hamilton 777$ 550$ 1,327$ midThorold Niagara/Hamilton 903$ 456$ 1,359$ midSt. Catharines Niagara/Hamilton 903$ 597$ 1,500$ midGrimsby Niagara/Hamilton 899$ 666$ 1,565$ highHamilton Niagara/Hamilton 1,058$ 676$ 1,734$ highNiagara-on-the-Lake Niagara/Hamilton 1,191$ 1,129$ 2,320$ high 1,272$

268


Commercial Comparisons - Motel—by Location (Cont’d)




Suite


Suite


SuiteRelative Tax


Kawartha Lakes Eastern 352$ 355$ 707$ lowCornwall Eastern 581$ 326$ 907$ lowCobourg Eastern 491$ 428$ 919$ lowOttawa Eastern 635$ 556$ 1,191$ midBrockville Eastern 831$ 717$ 1,548$ highBelleville Eastern 942$ 712$ 1,655$ highKingston Eastern 1,273$ 1,018$ 2,290$ highPeterborough Eastern 1,270$ 1,081$ 2,351$ high 1,446$



Suite


Suite


SuiteRelative Tax


Sault Ste. Marie North 557$ 342$ 899$ lowNorth Bay North 803$ 605$ 1,408$ midSudbury North 942$ 602$ 1,544$ highThunder Bay North 901$ 783$ 1,683$ highTimmins North 1,234$ 686$ 1,920$ high 1,491$



Suite


Suite


SuiteRelative Tax


Amherstburg Southwest 257$ 347$ 604$ lowChatham-Kent Southwest 608$ 371$ 979$ lowLeamington Southwest 505$ 499$ 1,004$ lowOwen Sound Southwest 754$ 286$ 1,040$ lowWoodstock Southwest 619$ 439$ 1,058$ lowBrantford Southwest 649$ 473$ 1,123$ midStratford Southwest 604$ 546$ 1,149$ midSt. Thomas Southwest 658$ 499$ 1,157$ midTillsonburg Southwest 737$ 711$ 1,448$ midKitchener Southwest 757$ 710$ 1,467$ midSarnia Southwest 808$ 665$ 1,473$ midNorfolk Southwest 788$ 773$ 1,562$ highGuelph Southwest 816$ 816$ 1,633$ highCambridge Southwest 880$ 813$ 1,694$ highWaterloo Southwest 970$ 940$ 1,910$ highLondon Southwest 993$ 946$ 1,939$ high Windsor Southwest 1,432$ 894$ 2,326$ high 1,386$

269


Commercial Summary - Neighbourhood Shopping

Commercial Summary - Office


low mid highAmherstburg Ajax BarrieBracebridge Aurora BramptonCaledon Belleville BrantfordCentral Elgin Bradford West GwillimburyBrockvilleEast Gwillimbury Burlington CambridgeGeorgina Fort Erie Chatham-KentGravenhurst Grimsby ClaringtonHalton Hills Guelph CobourgHuntsville Kingston CornwallKawartha Lakes Kitchener HamiltonKing Lincoln LondonLeamington Markham OttawaMiddlesex Centre Milton Owen SoundNiagara Falls Mississauga PeterboroughNiagara-on-the-Lake Newmarket PickeringNorfolk North Bay Port ColborneNorth Dumfries Oakville Sault Ste. MarieParry Sound Orangeville St. ThomasStratford Oshawa Thunder BaySudbury Pelham Toronto (East)Thorold Richmond Hill Toronto (North)Timmins Sarnia Toronto (South)Wasaga Beach St. Catharines Toronto (West)Waterloo Tillsonburg VaughanWellesley Welland WindsorWest Lincoln Whitby WoodstockWhitchurch-Stouffville Wilmot Woolwich

low mid highAmherstburg Aurora AjaxBradford West GwillimburyBarrie BurlingtonCentral Elgin Belleville CambridgeFort Erie Brampton CobourgGeorgina Brantford CornwallGrimsby Brockville KingHalton Hills Caledon KingstonKawartha Lakes Chatham-Kent KitchenerLeamington Clarington OakvilleMilton Guelph OttawaNewmarket Hamilton Owen SoundNiagara-on-the-Lake London PickeringNorfolk Markham SudburyParry Sound Mississauga Thunder BayPort Colborne Niagara Falls TillsonburgSarnia North Bay Toronto (East)Sault Ste. Marie Oshawa Toronto (South)St. Catharines Peterborough Toronto (West)St. Thomas Richmond Hill WhitbyTimmins Stratford WindsorWelland Thorold WoodstockWhitchurch-Stouffville Vaughan

Waterloo

270


Commercial Summary - Motel

Commercial Summary - Hotel


low mid highBrampton Ajax BarrieBurlington Belleville CambridgeChatham-Kent Brantford GrimsbyClarington Brockville KingstonFort Erie Caledon LondonLincoln Cornwall Niagara FallsMilton Guelph Niagara-on-the-LakeMississauga Hamilton North BayNorfolk Kitchener OttawaOakville Markham SudburyOwen Sound Oshawa ThoroldParry Sound Sault Ste. Marie Thunder BaySarnia St. Catharines VaughanStratford Waterloo WhitbyTimmins WellandWasaga Beach WindsorWoodstock

low mid highAmherstburg Ajax BarrieChatham-Kent Brampton BellevilleClarington Brantford CambridgeCobourg Brockville GrimsbyCornwall Burlington GuelphFort Erie Caledon HamiltonKawartha Lakes Kitchener KingstonLeamington Mississauga LondonMarkham Niagara Falls MiltonOshawa North Bay Niagara-on-the-LakeOwen Sound Ottawa NorfolkParry Sound Sarnia PeterboroughPelham St. Catharines PickeringPort Colborne St. Thomas SudburyRichmond Hill Stratford Thunder BaySault Ste. Marie Thorold TimminsWainfleet Tillsonburg WaterlooWasaga Beach Vaughan WindsorWelland WhitbyWoodstock

271


Commercial Comparisons - Summary


Relative Relative Relative Relative Tax Burden Tax Burden Tax Burden Tax Burden

Municipality Ranking Ranking Ranking RankingOffice Neighbourhood Hotel Motel

Location Shoppping Belleville Eastern mid mid mid highBrockville Eastern mid high mid midCobourg Eastern high high lowCornwall Eastern high high mid lowKawartha Lakes Eastern low low lowKingston Eastern high mid high highOttawa Eastern high high high midPeterborough Eastern mid high high

Ajax GTA high mid mid midAurora GTA mid midBrampton GTA mid high low midBurlington GTA high mid low midCaledon GTA mid low mid midClarington GTA mid high low lowEast Gwillimbury GTA lowGeorgina GTA low lowHalton Hills GTA low lowKing GTA high lowMarkham GTA mid mid mid lowMilton GTA low mid low highMississauga GTA mid mid low midNewmarket GTA low midOakville GTA high mid lowOshawa GTA mid mid mid lowPickering GTA high high highRichmond Hill GTA mid mid lowToronto (East) GTA high highToronto (North) GTA highToronto (South) GTA high highToronto (West) GTA high highVaughan GTA mid high high midWhitby GTA high mid high midWhitchurch-Stouffville GTA low low

Fort Erie Niagara/Hamilton low mid low lowGrimsby Niagara/Hamilton low mid high highHamilton Niagara/Hamilton mid high mid highLincoln Niagara/Hamilton mid lowNiagara Falls Niagara/Hamilton mid low high midNiagara-on-the-Lake Niagara/Hamilton low low high highPelham Niagara/Hamilton mid lowPort Colborne Niagara/Hamilton low high lowSt. Catharines Niagara/Hamilton low mid mid midThorold Niagara/Hamilton mid low high midWainfleet Niagara/Hamilton lowWelland Niagara/Hamilton low mid mid lowWest Lincoln Niagara/Hamilton low

272


Commercial Comparisons - Summary (cont’d)


Relative Relative Relative Relative Tax Burden Tax Burden Tax Burden Tax Burden

Municipality Ranking Ranking Ranking RankingOffice Neighbourhood Hotel Motel

Location Shoppping North Bay North mid mid high midSault Ste. Marie North low high mid lowSudbury North high low high highThunder Bay North high high high highTimmins North low low low high

Barrie Simcoe/Musk./Duff. mid high high highBracebridge Simcoe/Musk./Duff. lowBradford West Gwillimbury Simcoe/Musk./Duff. low midGravenhurst Simcoe/Musk./Duff. lowHuntsville Simcoe/Musk./Duff. lowOrangeville Simcoe/Musk./Duff. midParry Sound Simcoe/Musk./Duff. low low low lowWasaga Beach Simcoe/Musk./Duff. low low low

Amherstburg Southwest low low lowBrantford Southwest mid high mid midCambridge Southwest high high high highCentral Elgin Southwest low lowChatham-Kent Southwest mid high low lowGuelph Southwest mid mid mid highKitchener Southwest high mid mid midLeamington Southwest low low lowLondon Southwest mid high high highMiddlesex Centre Southwest lowNorfolk Southwest low low low highNorth Dumfries Southwest lowOwen Sound Southwest high high low lowSarnia Southwest low mid low midSt. Thomas Southwest low high midStratford Southwest mid low low midTillsonburg Southwest high mid midWaterloo Southwest mid low mid highWellesley Southwest lowWilmot Southwest midWindsor Southwest high high mid highWoodstock Southwest high high low lowWoolwich Southwest high

273


Industrial Comparisons - Standard Industrial


Industrial - Standard Relative

Municipality Tax BurdenParry Sound mid 0.63$ 0.32$ 0.95$ lowHuntsville mid 0.52$ 0.46$ 0.97$ lowKawartha Lakes low 0.47$ 0.53$ 1.00$ lowCobourg low 0.53$ 0.48$ 1.01$ lowGravenhurst mid 0.54$ 0.48$ 1.02$ lowBracebridge high 0.62$ 0.50$ 1.11$ lowBarrie mid 0.60$ 0.58$ 1.18$ lowKingston low 0.65$ 0.53$ 1.18$ lowSt. Thomas low 0.64$ 0.56$ 1.20$ lowOwen Sound low 0.80$ 0.41$ 1.21$ lowNorth Bay low 0.65$ 0.57$ 1.22$ lowPelham low 0.68$ 0.54$ 1.22$ lowCornwall low 0.74$ 0.49$ 1.23$ lowBrockville low 0.75$ 0.50$ 1.25$ lowPort Colborne low 0.79$ 0.51$ 1.30$ lowCentral Elgin low 0.70$ 0.64$ 1.34$ lowNorfolk low 0.58$ 0.77$ 1.35$ lowFort Erie low 0.78$ 0.61$ 1.39$ lowWest Lincoln low 0.80$ 0.64$ 1.44$ lowKing high 0.61$ 0.91$ 1.51$ lowMiddlesex Centre mid 0.63$ 0.93$ 1.56$ lowWelland low 0.97$ 0.61$ 1.58$ lowKitchener low 0.82$ 0.80$ 1.61$ lowAmherstburg mid 0.78$ 0.86$ 1.63$ lowBradford West Gwillimbury mid 0.63$ 1.04$ 1.67$ lowBelleville low 1.07$ 0.61$ 1.68$ lowTillsonburg low 0.90$ 0.79$ 1.69$ lowThorold low 0.94$ 0.75$ 1.70$ midSarnia mid 0.94$ 0.78$ 1.71$ midNiagara-on-the-Lake mid 0.84$ 0.92$ 1.76$ midRichmond Hill high 0.69$ 1.09$ 1.77$ midLondon low 0.97$ 0.83$ 1.80$ midHalton Hills high 0.87$ 0.94$ 1.81$ midVaughan high 0.70$ 1.13$ 1.84$ midWhitchurch-Stouffville high 0.72$ 1.13$ 1.84$ midLincoln low 0.99$ 0.85$ 1.85$ midSault Ste.Marie low 1.16$ 0.71$ 1.88$ midPeterborough low 0.99$ 0.89$ 1.88$ midWaterloo mid 0.95$ 0.94$ 1.89$ midGuelph mid 0.98$ 0.94$ 1.92$ midLeamington mid 1.03$ 0.91$ 1.94$ midWoolwich mid 0.85$ 1.10$ 1.95$ midOrangeville mid 1.04$ 0.92$ 1.96$ midCambridge mid 1.00$ 0.96$ 1.96$ mid

CVA Ranking

2007 Municipal

Taxes per sq. ft.

2007 Education Taxes per

sq. ft.

2007 Total Taxes per

sq. ft.

274


Industrial Comparisons - Standard Industrial (cont’d)



Municipality Tax BurdenStratford low 1.09$ 0.89$ 1.98$ midGrimsby mid 1.11$ 0.90$ 2.01$ midClarington mid 1.16$ 0.88$ 2.04$ midWilmot mid 0.95$ 1.10$ 2.05$ midAurora high 0.87$ 1.23$ 2.10$ midEast Gwillimbury high 0.85$ 1.25$ 2.10$ midNewmarket high 0.88$ 1.23$ 2.12$ midBrampton high 0.92$ 1.20$ 2.12$ midNiagara Falls mid 1.20$ 0.94$ 2.14$ midCaledon high 0.77$ 1.40$ 2.17$ midWainfleet mid 1.26$ 0.91$ 2.17$ midTimmins low 1.37$ 0.81$ 2.17$ midOshawa mid 1.38$ 0.82$ 2.20$ highBurlington high 1.09$ 1.11$ 2.20$ highAjax mid 1.24$ 0.97$ 2.21$ highBrantford low 1.30$ 0.91$ 2.21$ highPickering high 1.27$ 1.02$ 2.29$ highHamilton mid 1.58$ 0.72$ 2.30$ highMississauga high 0.91$ 1.39$ 2.30$ highSt. Catharines mid 1.35$ 0.97$ 2.32$ highMarkham high 0.91$ 1.46$ 2.37$ highThunder Bay low 1.29$ 1.10$ 2.39$ highOakville high 1.14$ 1.26$ 2.40$ highToronto (South) high 1.27$ 1.14$ 2.41$ highWhitby high 1.36$ 1.06$ 2.42$ highToronto (North) high 1.31$ 1.17$ 2.48$ highNorth Dumfries high 1.04$ 1.46$ 2.50$ highMilton high 1.12$ 1.41$ 2.52$ highGeorgina high 1.20$ 1.35$ 2.55$ highSudbury mid 1.58$ 0.98$ 2.56$ highWoodstock mid 1.58$ 1.20$ 2.79$ highOttawa high 1.50$ 1.35$ 2.86$ highToronto (West) high 1.55$ 1.38$ 2.93$ highWindsor high 1.74$ 1.23$ 2.97$ highChatham-Kent mid 1.78$ 1.21$ 2.98$ highToronto (East) high 1.96$ 1.75$ 3.71$ high


CVA Ranking

2007 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

275


Industrial Comparisons - Standard Industrial

• 77 of the 79 municipalities are represented in the standard industrial comparison

(Wellesley and Wasaga Beach did not have representative properties) • The standard industrial properties have an average current value assessment per square

foot of $44 with a range of $15 to $92 per square foot • Education rates are determined by the Province and are not uniform - as such, the addition

of industrial education rates changes the relative position of properties • The average total taxes of the survey is $1.91 per square foot


276


Standard Industrial Comparisons—by Population Group

Standard Industrial Property Taxes - Municipalities with populations less than 20,000

Taxes per Sq. Ft.


$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

Par

ry S

ound

Hun

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obou

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Gra

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urst

Bra

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Pel

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Por

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Mid

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Industrial - Standard Average Per

Municipality Population

RangeParry Sound mid 0.63$ 0.32$ 0.95$ lowHuntsville mid 0.52$ 0.46$ 0.97$ lowCobourg low 0.53$ 0.48$ 1.01$ lowGravenhurst mid 0.54$ 0.48$ 1.02$ lowBracebridge high 0.62$ 0.50$ 1.11$ lowPelham low 0.68$ 0.54$ 1.22$ lowPort Colborne low 0.79$ 0.51$ 1.30$ lowCentral Elgin low 0.70$ 0.64$ 1.34$ lowWest Lincoln low 0.80$ 0.64$ 1.44$ lowKing high 0.61$ 0.91$ 1.51$ lowMiddlesex Centre mid 0.63$ 0.93$ 1.56$ lowTillsonburg low 0.90$ 0.79$ 1.69$ lowThorold low 0.94$ 0.75$ 1.70$ midNiagara-on-the-Lake mid 0.84$ 0.92$ 1.76$ midWoolwich mid 0.85$ 1.10$ 1.95$ midWilmot mid 0.95$ 1.10$ 2.05$ midWainfleet mid 1.26$ 0.91$ 2.17$ midNorth Dumfries high 1.04$ 1.46$ 2.50$ high 1.51$

Relative Tax Burden

CVA Ranking

2007 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

277


Standard Industrial Comparisons—by Population Group Standard Industrial Property Taxes - Municipalities with populations between 20,000– 49,999

Taxes per Sq. Ft.


$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

St.

Thom

asO

wen

Sou

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ornw

all

Bro

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rie

Am

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RangeSt. Thomas low 0.64$ 0.56$ 1.20$ lowOwen Sound low 0.80$ 0.41$ 1.21$ lowCornwall low 0.74$ 0.49$ 1.23$ lowBrockville low 0.75$ 0.50$ 1.25$ lowFort Erie low 0.78$ 0.61$ 1.39$ lowAmherstburg mid 0.78$ 0.86$ 1.63$ lowBradford West Gwillimbury mid 0.63$ 1.04$ 1.67$ lowBelleville low 1.07$ 0.61$ 1.68$ lowWhitchurch-Stouffville high 0.72$ 1.13$ 1.84$ midLincoln low 0.99$ 0.85$ 1.85$ midLeamington mid 1.03$ 0.91$ 1.94$ midOrangeville mid 1.04$ 0.92$ 1.96$ midStratford low 1.09$ 0.89$ 1.98$ midGrimsby mid 1.11$ 0.90$ 2.01$ midAurora high 0.87$ 1.23$ 2.10$ midEast Gwillimbury high 0.85$ 1.25$ 2.10$ midTimmins low 1.37$ 0.81$ 2.17$ midGeorgina high 1.20$ 1.35$ 2.55$ highWoodstock mid 1.58$ 1.20$ 2.79$ high 1.82$

Relative Tax Burden

CVA Ranking

2007 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

278


Standard Industrial Comparisons —by Population Group Standard Industrial Property Taxes - Municipalities with populations between 50,000– 99,999

Taxes per Sq. Ft.




RangeKawartha Lakes 0.47$ 0.53$ 1.00$ lowNorth Bay 0.65$ 0.57$ 1.22$ lowNorfolk 0.58$ 0.77$ 1.35$ lowWelland 0.97$ 0.61$ 1.58$ lowSarnia 0.94$ 0.78$ 1.71$ midHalton Hills 0.87$ 0.94$ 1.81$ midSault Ste.Marie 1.16$ 0.71$ 1.88$ midPeterborough 0.99$ 0.89$ 1.88$ midWaterloo 0.95$ 0.94$ 1.89$ midClarington 1.16$ 0.88$ 2.04$ midNewmarket 0.88$ 1.23$ 2.12$ midNiagara Falls 1.20$ 0.94$ 2.14$ midCaledon 0.77$ 1.40$ 2.17$ midAjax 1.24$ 0.97$ 2.21$ highBrantford 1.30$ 0.91$ 2.21$ highPickering 1.27$ 1.02$ 2.29$ highMilton 1.12$ 1.41$ 2.52$ high 1.88$

Relative Tax Burden

2007 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

Kaw

arth

a La

kes

Nor

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Nor

folk

Wel

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Sar

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Hal

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Hill

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Gro

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279


Standard Industrial Comparisons—by Population Group Standard Industrial Property Taxes - Municipalities with populations 100,000+ Taxes per Sq. Ft.


$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

$4.00

Bar

rie

Kin

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Bra

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t. C

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rine

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akvi

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Toro

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(Sou

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Whi

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Sud

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RangeBarrie mid 0.60$ 0.58$ 1.18$ lowKingston low 0.65$ 0.53$ 1.18$ lowKitchener low 0.82$ 0.80$ 1.61$ lowRichmond Hill high 0.69$ 1.09$ 1.77$ midLondon low 0.97$ 0.83$ 1.80$ midVaughan high 0.70$ 1.13$ 1.84$ midGuelph mid 0.98$ 0.94$ 1.92$ midCambridge mid 1.00$ 0.96$ 1.96$ midBrampton high 0.92$ 1.20$ 2.12$ midOshawa mid 1.38$ 0.82$ 2.20$ highBurlington high 1.09$ 1.11$ 2.20$ highHamilton mid 1.58$ 0.72$ 2.30$ highMississauga high 0.91$ 1.39$ 2.30$ highSt. Catharines mid 1.35$ 0.97$ 2.32$ highMarkham high 0.91$ 1.46$ 2.37$ highThunder Bay low 1.29$ 1.10$ 2.39$ highOakville high 1.14$ 1.26$ 2.40$ highToronto (South) high 1.27$ 1.14$ 2.41$ highWhitby high 1.36$ 1.06$ 2.42$ highToronto (North) high 1.31$ 1.17$ 2.48$ highSudbury mid 1.58$ 0.98$ 2.56$ highOttawa high 1.50$ 1.35$ 2.86$ highToronto (West) high 1.55$ 1.38$ 2.93$ highWindsor high 1.74$ 1.23$ 2.97$ highChatham-Kent mid 1.78$ 1.21$ 2.98$ highToronto (East) high 1.96$ 1.75$ 3.71$ high 2.28$

Relative Tax Burden

CVA Ranking

2007 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

280


Standard Industrial Comparisons—by Location



Municipality Location Tax BurdenLocation Average

Parry Sound Simcoe/Musk./Duff. 0.63$ 0.32$ 0.95$ lowHuntsville Simcoe/Musk./Duff. 0.52$ 0.46$ 0.97$ lowGravenhurst Simcoe/Musk./Duff. 0.54$ 0.48$ 1.02$ lowBracebridge Simcoe/Musk./Duff. 0.62$ 0.50$ 1.11$ lowBarrie Simcoe/Musk./Duff. 0.60$ 0.58$ 1.18$ lowBradford West Gwillimbury Simcoe/Musk./Duff. 0.63$ 1.04$ 1.67$ lowOrangeville Simcoe/Musk./Duff. 1.04$ 0.92$ 1.96$ mid 1.27$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.



Kawartha Lakes Eastern 0.47$ 0.53$ 1.00$ lowCobourg Eastern 0.53$ 0.48$ 1.01$ lowKingston Eastern 0.65$ 0.53$ 1.18$ lowCornwall Eastern 0.74$ 0.49$ 1.23$ lowBrockville Eastern 0.75$ 0.50$ 1.25$ lowBelleville Eastern 1.07$ 0.61$ 1.68$ lowPeterborough Eastern 0.99$ 0.89$ 1.88$ midOttawa Eastern 1.50$ 1.35$ 2.86$ high 1.51$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.



Pelham Niagara/Hamilton 0.68$ 0.54$ 1.22$ lowPort Colborne Niagara/Hamilton 0.79$ 0.51$ 1.30$ lowFort Erie Niagara/Hamilton 0.78$ 0.61$ 1.39$ lowWest Lincoln Niagara/Hamilton 0.80$ 0.64$ 1.44$ lowWelland Niagara/Hamilton 0.97$ 0.61$ 1.58$ lowThorold Niagara/Hamilton 0.94$ 0.75$ 1.70$ midNiagara-on-the-Lake Niagara/Hamilton 0.84$ 0.92$ 1.76$ midLincoln Niagara/Hamilton 0.99$ 0.85$ 1.85$ midGrimsby Niagara/Hamilton 1.11$ 0.90$ 2.01$ midNiagara Falls Niagara/Hamilton 1.20$ 0.94$ 2.14$ midWainfleet Niagara/Hamilton 1.26$ 0.91$ 2.17$ midHamilton Niagara/Hamilton 1.58$ 0.72$ 2.30$ highSt. Catharines Niagara/Hamilton 1.35$ 0.97$ 2.32$ high 1.78$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

281


Standard Industrial Comparisons—by Location (cont’d)




St. Thomas Southwest 0.64$ 0.56$ 1.20$ lowOwen Sound Southwest 0.80$ 0.41$ 1.21$ lowCentral Elgin Southwest 0.70$ 0.64$ 1.34$ lowNorfolk Southwest 0.58$ 0.77$ 1.35$ lowMiddlesex Centre Southwest 0.63$ 0.93$ 1.56$ lowKitchener Southwest 0.82$ 0.80$ 1.61$ lowAmherstburg Southwest 0.78$ 0.86$ 1.63$ lowTillsonburg Southwest 0.90$ 0.79$ 1.69$ lowSarnia Southwest 0.94$ 0.78$ 1.71$ midLondon Southwest 0.97$ 0.83$ 1.80$ midWaterloo Southwest 0.95$ 0.94$ 1.89$ midGuelph Southwest 0.98$ 0.94$ 1.92$ midLeamington Southwest 1.03$ 0.91$ 1.94$ midWoolwich Southwest 0.85$ 1.10$ 1.95$ midCambridge Southwest 1.00$ 0.96$ 1.96$ midStratford Southwest 1.09$ 0.89$ 1.98$ midWilmot Southwest 0.95$ 1.10$ 2.05$ midBrantford Southwest 1.30$ 0.91$ 2.21$ highNorth Dumfries Southwest 1.04$ 1.46$ 2.50$ highWoodstock Southwest 1.58$ 1.20$ 2.79$ highWindsor Southwest 1.74$ 1.23$ 2.97$ highChatham-Kent Southwest 1.78$ 1.21$ 2.98$ high 1.92$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.



North Bay North 0.65$ 0.57$ 1.22$ lowSault Ste.Marie North 1.16$ 0.71$ 1.88$ midTimmins North 1.37$ 0.81$ 2.17$ midThunder Bay North 1.29$ 1.10$ 2.39$ highSudbury North 1.58$ 0.98$ 2.56$ high 2.04$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

282


Standard Industrial Comparisons—by Location (cont’d)




King GTA 0.61$ 0.91$ 1.51$ lowRichmond Hill GTA 0.69$ 1.09$ 1.77$ midHalton Hills GTA 0.87$ 0.94$ 1.81$ midVaughan GTA 0.70$ 1.13$ 1.84$ midWhitchurch-Stouffville GTA 0.72$ 1.13$ 1.84$ midClarington GTA 1.16$ 0.88$ 2.04$ midAurora GTA 0.87$ 1.23$ 2.10$ midEast Gwillimbury GTA 0.85$ 1.25$ 2.10$ midNewmarket GTA 0.88$ 1.23$ 2.12$ midBrampton GTA 0.92$ 1.20$ 2.12$ midCaledon GTA 0.77$ 1.40$ 2.17$ midOshawa GTA 1.38$ 0.82$ 2.20$ highBurlington GTA 1.09$ 1.11$ 2.20$ highAjax GTA 1.24$ 0.97$ 2.21$ highPickering GTA 1.27$ 1.02$ 2.29$ highMississauga GTA 0.91$ 1.39$ 2.30$ highMarkham GTA 0.91$ 1.46$ 2.37$ highOakville GTA 1.14$ 1.26$ 2.40$ highToronto (South) GTA 1.27$ 1.14$ 2.41$ highWhitby GTA 1.36$ 1.06$ 2.42$ highToronto (North) GTA 1.31$ 1.17$ 2.48$ highMilton GTA 1.12$ 1.41$ 2.52$ highGeorgina GTA 1.20$ 1.35$ 2.55$ highToronto (West) GTA 1.55$ 1.38$ 2.93$ highToronto (East) GTA 1.96$ 1.75$ 3.71$ high 2.26$

2006 Municipal

Taxes per sq. ft.


sq. ft.


sq. ft.

283


Large Industrial Comparisons


Municipality CVA Ranking

2006 Municipal Taxes per

sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Norfolk low 0.18$ 0.24$ 0.42$ lowClarington low 0.31$ 0.24$ 0.55$ lowWest Lincoln low 0.31$ 0.26$ 0.57$ lowFort Erie low 0.40$ 0.32$ 0.72$ lowKawartha Lakes low 0.35$ 0.39$ 0.74$ lowAmherstburg low 0.38$ 0.41$ 0.79$ lowToronto (South) low 0.45$ 0.40$ 0.84$ lowNorth Bay mid 0.47$ 0.41$ 0.88$ lowNiagara-on-the-Lake low 0.43$ 0.47$ 0.90$ lowKingston low 0.51$ 0.41$ 0.92$ lowWelland low 0.56$ 0.37$ 0.93$ lowOshawa low 0.65$ 0.39$ 1.03$ lowStratford low 0.58$ 0.47$ 1.05$ lowChatham-Kent low 0.62$ 0.42$ 1.05$ lowSt. Thomas low 0.56$ 0.50$ 1.06$ lowBarrie high 0.56$ 0.55$ 1.10$ lowEast Gwillimbury high 0.47$ 0.67$ 1.13$ lowKitchener mid 0.58$ 0.56$ 1.14$ lowSt. Catharines low 0.68$ 0.49$ 1.17$ lowNiagara Falls mid 0.70$ 0.53$ 1.22$ lowWhitchurch-Stouffville high 0.48$ 0.75$ 1.23$ lowToronto (East) mid 0.66$ 0.59$ 1.24$ midHamilton low 0.92$ 0.33$ 1.24$ midCornwall low 0.75$ 0.50$ 1.25$ midBrampton high 0.54$ 0.71$ 1.25$ midTillsonburg low 0.67$ 0.59$ 1.25$ midBrockville mid 0.76$ 0.50$ 1.26$ midThorold mid 0.71$ 0.56$ 1.27$ midSarnia low 0.70$ 0.58$ 1.27$ midOrangeville mid 0.68$ 0.60$ 1.28$ midAurora high 0.54$ 0.76$ 1.30$ midAjax mid 0.74$ 0.58$ 1.32$ midMarkham high 0.51$ 0.81$ 1.32$ midVaughan high 0.51$ 0.82$ 1.33$ midCambridge mid 0.68$ 0.65$ 1.33$ midPickering mid 0.74$ 0.59$ 1.33$ midRichmond Hill high 0.52$ 0.83$ 1.36$ midBelleville mid 0.87$ 0.50$ 1.38$ midToronto (West) high 0.74$ 0.66$ 1.40$ midLondon mid 0.76$ 0.64$ 1.40$ midWaterloo mid 0.71$ 0.70$ 1.41$ midCobourg low 0.74$ 0.67$ 1.41$ midGuelph mid 0.74$ 0.70$ 1.44$ midOwen Sound low 0.96$ 0.49$ 1.45$ midWoolwich high 0.63$ 0.82$ 1.45$ mid

284


Trends and Observations - Large Industrial • 65 of the 79 municipalities were represented in the Large Industrial comparison • Of the municipalities surveyed, Hamilton, Sudbury, Chatham-Kent, Ottawa, Windsor, Timmins,

Thunder Bay, St. Thomas, Sault Ste. Marie, and the Counties of Essex, Lambton and Grey established a large industrial class

• The average current value assessment for large industrial properties in the survey is $29, with a

range from $10 to $63 • The average square footage of properties included in the survey is 331,000 • The average total taxes in this class is $1.35 per square foot


Large Industrial Comparisons Cont’d



sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Woodstock mid 0.84$ 0.64$ 1.47$ highMilton high 0.65$ 0.84$ 1.48$ highNewmarket high 0.64$ 0.90$ 1.54$ highSault Ste. Marie low 0.96$ 0.59$ 1.54$ highPort Colborne mid 0.94$ 0.60$ 1.55$ highMississauga high 0.64$ 0.98$ 1.61$ highWhitby high 0.92$ 0.71$ 1.63$ highPeterborough mid 0.86$ 0.78$ 1.64$ highHalton Hills high 0.80$ 0.86$ 1.67$ highLeamington mid 0.90$ 0.81$ 1.71$ highCaledon high 0.61$ 1.11$ 1.73$ highBrantford mid 1.06$ 0.73$ 1.79$ highGrimsby high 0.99$ 0.81$ 1.80$ highThunder Bay mid 1.01$ 0.86$ 1.86$ highOttawa high 1.01$ 0.91$ 1.92$ highBurlington high 0.97$ 0.98$ 1.95$ highWindsor mid 1.18$ 0.83$ 2.02$ highOakville high 0.96$ 1.06$ 2.02$ highSudbury mid 1.46$ 0.91$ 2.37$ highTimmins high 1.99$ 1.18$ 3.17$ high


285


Large Industrial Comparisons—by Population Group Large Industrial - Municipalities with populations less than 20,000

Taxes per Sq. Ft.


Municipality


sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden


Range

West Lincoln 0.31$ 0.26$ 0.57$ lowNiagara-on-the-Lake 0.43$ 0.47$ 0.90$ lowTillsonburg 0.67$ 0.59$ 1.25$ midThorold 0.71$ 0.56$ 1.27$ midCobourg 0.74$ 0.67$ 1.41$ midWoolwich 0.63$ 0.83$ 1.46$ midPort Colborne 0.94$ 0.60$ 1.55$ high 1.20$

$0.00

$0.20

$0.40

$0.60

$0.80

$1.00

$1.20

$1.40

$1.60

$1.80

Wes

t Lin

coln

Nia

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2007 Municipal Taxes per sq. ft. 2007 Education Taxes per sq. ft.

286


Large Industrial Comparisons —by Population Group Large Industrial - Municipalities with populations between 20,000-49,999

Taxes per Sq. Ft.


Municipality


sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden


Range

Fort Erie 0.40$ 0.32$ 0.72$ lowAmherstburg 0.38$ 0.41$ 0.79$ lowStratford 0.58$ 0.47$ 1.05$ lowSt. Thomas 0.56$ 0.50$ 1.06$ lowEast Gwillimbury 0.47$ 0.67$ 1.13$ lowWhitchurch-Stouffville 0.48$ 0.75$ 1.23$ lowCornwall 0.75$ 0.50$ 1.25$ midBrockville 0.76$ 0.50$ 1.26$ midOrangeville 0.68$ 0.60$ 1.28$ midAurora 0.54$ 0.76$ 1.30$ midBelleville 0.87$ 0.50$ 1.38$ midOwen Sound 0.96$ 0.49$ 1.45$ midWoodstock 0.84$ 0.64$ 1.47$ highLeamington 0.90$ 0.81$ 1.71$ highGrimsby 0.99$ 0.81$ 1.80$ highTimmins 1.99$ 1.18$ 3.17$ high 1.38$

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

$3.00

$3.50

Fort

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287


Large Industrial Comparisons —by Population Group Large Industrial - Municipalities with populations between 50,000-99,999

Taxes per Sq. Ft.


$0.00

$0.20

$0.40

$0.60

$0.80

$1.00

$1.20

$1.40

$1.60

$1.80

$2.00

Nor

folk

Cla

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Kaw

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Sur

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Municipality


sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden


Range

Norfolk 0.18$ 0.24$ 0.42$ lowClarington 0.31$ 0.24$ 0.55$ lowKawartha Lakes 0.35$ 0.39$ 0.74$ lowNorth Bay 0.47$ 0.41$ 0.88$ lowWelland 0.56$ 0.37$ 0.93$ lowNiagara Falls 0.69$ 0.53$ 1.22$ lowSarnia 0.70$ 0.58$ 1.27$ midAjax 0.74$ 0.58$ 1.32$ midPickering 0.74$ 0.59$ 1.33$ midWaterloo 0.71$ 0.70$ 1.41$ midMilton 0.65$ 0.84$ 1.48$ highNewmarket 0.64$ 0.90$ 1.54$ highSault Ste. Marie 0.96$ 0.59$ 1.54$ highPeterborough 0.86$ 0.78$ 1.64$ highHalton Hills 0.80$ 0.86$ 1.67$ highCaledon 0.61$ 1.11$ 1.73$ highBrantford 1.06$ 0.73$ 1.79$ high 1.26$

288


Large Industrial Comparisons —by Population Group Large Industrial - Municipalities with populations 100,000+ Taxes per Sq. Ft.




sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden


Range

Toronto (South) low 0.45$ 0.40$ 0.84$ lowKingston low 0.51$ 0.41$ 0.92$ lowOshawa low 0.65$ 0.39$ 1.03$ lowChatham-Kent low 0.62$ 0.42$ 1.05$ lowBarrie high 0.56$ 0.55$ 1.10$ lowKitchener mid 0.58$ 0.56$ 1.14$ lowSt. Catharines low 0.68$ 0.49$ 1.17$ lowToronto (East) mid 0.66$ 0.59$ 1.24$ midHamilton low 0.92$ 0.33$ 1.24$ midBrampton high 0.54$ 0.71$ 1.25$ midMarkham high 0.51$ 0.81$ 1.32$ midVaughan high 0.51$ 0.82$ 1.33$ midCambridge mid 0.68$ 0.65$ 1.33$ midRichmond Hill high 0.52$ 0.83$ 1.36$ midToronto (West) high 0.74$ 0.66$ 1.40$ midLondon mid 0.76$ 0.64$ 1.40$ midGuelph mid 0.74$ 0.70$ 1.44$ midMississauga high 0.64$ 0.98$ 1.61$ highWhitby high 0.92$ 0.71$ 1.63$ highThunder Bay mid 1.01$ 0.86$ 1.86$ highOttawa high 1.01$ 0.91$ 1.92$ highBurlington high 0.97$ 0.98$ 1.95$ highWindsor mid 1.18$ 0.83$ 2.02$ highOakville high 0.96$ 1.06$ 2.02$ highSudbury mid 1.46$ 0.91$ 2.37$ high 1.44$

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

Toro

nto

(Sou

th)

Kin

gsto

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Bar

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Ham

ilton

Toro

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(Eas

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Mar

kham

Vau

ghan

Cam

brid

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289


Large Industrial Comparisons —by Location




sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

West Lincoln Niagara/Hamilton 0.31$ 0.26$ 0.57$ lowFort Erie Niagara/Hamilton 0.40$ 0.32$ 0.72$ lowNiagara-on-the-Lake Niagara/Hamilton 0.43$ 0.47$ 0.90$ lowWelland Niagara/Hamilton 0.56$ 0.37$ 0.93$ lowSt. Catharines Niagara/Hamilton 0.68$ 0.49$ 1.17$ lowNiagara Falls Niagara/Hamilton 0.69$ 0.53$ 1.22$ lowHamilton Niagara/Hamilton 0.92$ 0.33$ 1.24$ lowThorold Niagara/Hamilton 0.71$ 0.56$ 1.27$ midPort Colborne Niagara/Hamilton 0.94$ 0.60$ 1.55$ highGrimsby Niagara/Hamilton 0.99$ 0.81$ 1.80$ high 1.14$



sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

Barrie Simcoe/Musk./Duff. 0.56$ 0.55$ 1.10$ lowOrangeville Simcoe/Musk./Duff. 0.68$ 0.60$ 1.28$ mid 1.19$



sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

Norfolk Southwest 0.18$ 0.24$ 0.42$ lowAmherstburg Southwest 0.38$ 0.41$ 0.79$ lowStratford Southwest 0.58$ 0.47$ 1.05$ lowChatham-Kent Southwest 0.62$ 0.42$ 1.05$ lowSt. Thomas Southwest 0.56$ 0.50$ 1.06$ lowKitchener Southwest 0.58$ 0.56$ 1.14$ lowTillsonburg Southwest 0.67$ 0.59$ 1.25$ midSarnia Southwest 0.70$ 0.58$ 1.27$ midCambridge Southwest 0.68$ 0.65$ 1.33$ midLondon Southwest 0.76$ 0.64$ 1.40$ midWaterloo Southwest 0.71$ 0.70$ 1.41$ midGuelph Southwest 0.74$ 0.70$ 1.44$ midOwen Sound Southwest 0.96$ 0.49$ 1.45$ midWoolwich Southwest 0.63$ 0.82$ 1.45$ midWoodstock Southwest 0.84$ 0.64$ 1.47$ highLeamington Southwest 0.90$ 0.81$ 1.71$ highBrantford Southwest 1.06$ 0.73$ 1.79$ highWindsor Southwest 1.18$ 0.83$ 2.02$ high 1.31$

290


Large Industrial Comparisons —by Location (cont’d)




sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

Kawartha Lakes Eastern 0.35$ 0.39$ 0.74$ lowKingston Eastern 0.51$ 0.41$ 0.92$ lowCornwall Eastern 0.75$ 0.50$ 1.25$ midBrockville Eastern 0.76$ 0.50$ 1.26$ midBelleville Eastern 0.87$ 0.50$ 1.38$ midCobourg Eastern 0.74$ 0.67$ 1.41$ midPeterborough Eastern 0.86$ 0.78$ 1.64$ highOttawa Eastern 1.01$ 0.91$ 1.92$ high 1.32$



sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

Clarington GTA 0.31$ 0.24$ 0.55$ lowToronto (South) GTA 0.45$ 0.40$ 0.84$ lowOshawa GTA 0.65$ 0.39$ 1.03$ lowEast Gwillimbury GTA 0.47$ 0.67$ 1.13$ lowWhitchurch-Stouffville GTA 0.48$ 0.75$ 1.23$ lowToronto (East) GTA 0.66$ 0.59$ 1.24$ midBrampton GTA 0.54$ 0.71$ 1.25$ midAurora GTA 0.54$ 0.76$ 1.30$ midAjax GTA 0.74$ 0.58$ 1.32$ midMarkham GTA 0.51$ 0.81$ 1.32$ midVaughan GTA 0.51$ 0.82$ 1.33$ midPickering GTA 0.74$ 0.59$ 1.33$ midRichmond Hill GTA 0.52$ 0.83$ 1.36$ midToronto (West) GTA 0.74$ 0.66$ 1.40$ midMilton GTA 0.65$ 0.84$ 1.48$ highNewmarket GTA 0.64$ 0.90$ 1.54$ highMississauga GTA 0.64$ 0.98$ 1.61$ highWhitby GTA 0.92$ 0.71$ 1.63$ highHalton Hills GTA 0.80$ 0.86$ 1.67$ highCaledon GTA 0.61$ 1.11$ 1.73$ highBurlington GTA 0.97$ 0.98$ 1.95$ high Oakville GTA 0.96$ 1.06$ 2.02$ high 1.38$

291


Large Industrial Comparisons —by Location (cont’d)




sq. ft.


sq. ft.


sq. ft.

Relative Tax

Burden

Location Average

North Bay North 0.47$ 0.41$ 0.88$ lowSault Ste. Marie North 0.96$ 0.59$ 1.54$ highThunder Bay North 1.01$ 0.86$ 1.86$ highSudbury North 1.46$ 0.91$ 2.37$ highTimmins North 1.99$ 1.18$ 3.17$ high 1.97$

292


Industrial Comparisons - Industrial Vacant Land


Vacant Land Summary 2007 2007 2007 Vac. Land Municipal Education Property Relative

Municipality Taxes Taxes Taxes Tax Burden Per Acre Per Acre Per Acre Ranking

Middlesex Centre low 233$ 348$ 581$ lowWest Lincoln low 497$ 410$ 906$ lowNorfolk low 451$ 619$ 1,070$ lowNorth Bay low 578$ 509$ 1,087$ lowSault Ste. Marie low 689$ 422$ 1,111$ lowPort Colborne low 731$ 471$ 1,202$ lowOwen Sound low 820$ 418$ 1,238$ lowSt. Thomas low 664$ 589$ 1,254$ lowEast Gwillimbury mid 522$ 747$ 1,269$ lowCornwall low 805$ 533$ 1,338$ lowSudbury low 844$ 524$ 1,368$ lowStratford low 762$ 623$ 1,385$ lowTillsonburg low 743$ 652$ 1,395$ lowBelleville low 899$ 511$ 1,410$ lowParry Sound mid 962$ 457$ 1,419$ lowAmherstburg mid 695$ 764$ 1,459$ lowCobourg low 783$ 706$ 1,488$ lowBrockville low 911$ 601$ 1,512$ lowWilmot low 712$ 829$ 1,542$ lowFort Erie low 871$ 691$ 1,562$ lowSarnia low 901$ 746$ 1,647$ lowWelland low 1,048$ 681$ 1,730$ lowChatham-Kent low 1,033$ 701$ 1,733$ lowLeamington mid 917$ 817$ 1,734$ midWoodstock low 987$ 750$ 1,737$ midTimmins low 1,121$ 664$ 1,785$ midKingston low 1,030$ 839$ 1,869$ midWoolwich mid 862$ 1,126$ 1,988$ midPeterborough mid 1,116$ 1,009$ 2,125$ midGeorgina mid 1,013$ 1,136$ 2,149$ midThorold mid 1,203$ 962$ 2,165$ midClarington mid 1,242$ 940$ 2,182$ midBrantford mid 1,361$ 944$ 2,305$ midOrangeville mid 1,227$ 1,088$ 2,314$ midLincoln mid 1,314$ 1,129$ 2,443$ midBradford West Gwillimbury mid 964$ 1,617$ 2,581$ midKitchener mid 1,356$ 1,319$ 2,675$ midBarrie high 1,369$ 1,341$ 2,710$ midKing high 1,098$ 1,649$ 2,747$ midNiagara Falls mid 1,609$ 1,277$ 2,886$ midWaterloo mid 1,480$ 1,469$ 2,949$ midLondon mid 1,605$ 1,370$ 2,975$ midSt. Catharines mid 1,780$ 1,281$ 3,061$ midGuelph mid 1,572$ 1,498$ 3,070$ midNewmarket high 1,301$ 1,820$ 3,122$ midCambridge mid 1,627$ 1,568$ 3,196$ mid

CVA Ranking

293


Industrial Comparisons - Industrial Vacant Land (cont’d)

• The average value for an acre of industrial land across the survey is $110,000. The CVA

ranges from $24,000 to $481,000 per acre across the survey • Every effort was made to select serviced properties between 1 and 5 acres. The properties

selected were serviced land averaging 2 acres - this provided better comparators upon which to complete the relative tax burden analysis

• The average property tax is $2,969 per acre



Municipality Taxes Taxes Taxes Tax Burden Per Acre Per Acre Per Acre Ranking

Whitchurch-Stouffville high 1,273$ 2,004$ 3,277$ highGrimsby mid 1,828$ 1,498$ 3,326$ highNiagara-on-the-Lake mid 1,605$ 1,747$ 3,353$ highWhitby high 2,259$ 1,762$ 4,021$ highWindsor mid 2,396$ 1,690$ 4,085$ highThunder Bay mid 2,293$ 1,950$ 4,243$ highOshawa high 2,743$ 1,624$ 4,367$ highMilton high 2,058$ 2,590$ 4,648$ highHalton Hills high 2,261$ 2,431$ 4,692$ highAjax high 2,703$ 2,118$ 4,822$ highOttawa high 2,582$ 2,322$ 4,904$ highCaledon high 1,753$ 3,170$ 4,923$ highHamilton high 3,017$ 1,965$ 4,982$ highPickering high 3,129$ 2,505$ 5,634$ highBurlington high 2,803$ 2,849$ 5,651$ highAurora high 2,356$ 3,326$ 5,681$ highMississauga high 2,298$ 3,528$ 5,825$ highBrampton high 2,634$ 3,399$ 6,034$ highOakville high 3,081$ 3,389$ 6,470$ highMarkham high 2,847$ 4,543$ 7,390$ highRichmond Hill high 2,969$ 4,719$ 7,688$ highVaughan high 3,226$ 5,185$ 8,411$ high

Average 1,477$ 1,492$ 2,969$ Median 1,234$ 1,132$ 2,379$ Minimum 233$ 348$ 581$ Maximum 3,226$ 5,185$ 8,411$

CVA Ranking

294


Industrial Comparisons—Industrial Vacant Land—by Population Group Industrial Vacant Land Property Taxes - Municipalities with populations less than 20,000

Taxes per Acres


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Middlesex Centre low 233$ 348$ 581$ lowWest Lincoln low 497$ 410$ 906$ lowPort Colborne low 731$ 471$ 1,202$ lowTillsonburg low 743$ 652$ 1,395$ lowParry Sound mid 962$ 457$ 1,419$ lowCobourg low 783$ 706$ 1,488$ lowWilmot low 712$ 829$ 1,542$ lowWoolwich mid 862$ 1,126$ 1,988$ midThorold mid 1,203$ 962$ 2,165$ midKing high 1,098$ 1,649$ 2,747$ midNiagara-on-the-Lake mid 1,605$ 1,747$ 3,353$ high 1,708$

CVA Ranking

295


Industrial Comparisons—Industrial Vacant Land —by Population Group

Industrial Vacant Land Property Taxes Municipalities with populations between 20,000– 49,999

Taxes per Acres




Owen Sound low 820$ 418$ 1,238$ lowSt. Thomas low 664$ 589$ 1,254$ lowEast Gwillimbury mid 522$ 747$ 1,269$ lowCornwall low 805$ 533$ 1,338$ lowStratford low 762$ 623$ 1,385$ lowBelleville low 899$ 511$ 1,410$ lowAmherstburg mid 695$ 764$ 1,459$ lowBrockville low 911$ 601$ 1,512$ lowFort Erie low 871$ 691$ 1,562$ lowLeamington mid 917$ 817$ 1,734$ midWoodstock low 987$ 750$ 1,737$ midTimmins low 1,121$ 664$ 1,785$ midGeorgina mid 1,013$ 1,136$ 2,149$ midOrangeville mid 1,227$ 1,088$ 2,314$ midLincoln mid 1,314$ 1,129$ 2,443$ midBradford West Gwillimbury mid 964$ 1,617$ 2,581$ midWhitchurch-Stouffville high 1,273$ 2,004$ 3,277$ highGrimsby mid 1,828$ 1,498$ 3,326$ highAurora high 2,356$ 3,326$ 5,681$ high 2,077$

CVA Ranking

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Industrial Comparisons—Industrial Vacant Land —by Population Group

Industrial Vacant Land Property Taxes Municipalities with populations between 50,000– 99,999

Taxes per Acres




Norfolk low 451$ 619$ 1,070$ lowNorth Bay low 578$ 509$ 1,087$ lowSault Ste. Marie low 689$ 422$ 1,111$ lowSarnia low 901$ 746$ 1,647$ lowWelland low 1,048$ 681$ 1,730$ lowPeterborough mid 1,116$ 1,009$ 2,125$ midClarington mid 1,242$ 940$ 2,182$ midBrantford mid 1,361$ 944$ 2,305$ midNiagara Falls mid 1,609$ 1,277$ 2,886$ midWaterloo mid 1,480$ 1,469$ 2,949$ midNewmarket high 1,301$ 1,820$ 3,122$ midMilton high 2,058$ 2,590$ 4,648$ highHalton Hills high 2,261$ 2,431$ 4,692$ highAjax high 2,703$ 2,118$ 4,822$ highCaledon high 1,753$ 3,170$ 4,923$ highPickering high 3,129$ 2,505$ 5,634$ high 2,933$

CVA Ranking

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Industrial Comparisons—Industrial Vacant Land —by Population Group Industrial Vacant Land Property Taxes Municipalities with populations 100,000+

Taxes per Acres




Sudbury low 844$ 524$ 1,368$ lowChatham-Kent low 1,033$ 701$ 1,733$ lowKingston low 1,030$ 839$ 1,869$ midKitchener mid 1,356$ 1,319$ 2,675$ midBarrie high 1,369$ 1,341$ 2,710$ midLondon mid 1,605$ 1,370$ 2,975$ midSt. Catharines mid 1,780$ 1,281$ 3,061$ midGuelph mid 1,572$ 1,498$ 3,070$ midCambridge mid 1,627$ 1,568$ 3,196$ midWhitby high 2,259$ 1,762$ 4,021$ highWindsor mid 2,396$ 1,690$ 4,085$ highThunder Bay mid 2,293$ 1,950$ 4,243$ highOshawa high 2,743$ 1,624$ 4,367$ highOttawa high 2,582$ 2,322$ 4,904$ highHamilton high 3,017$ 1,965$ 4,982$ highBurlington high 2,803$ 2,849$ 5,651$ highMississauga high 2,298$ 3,528$ 5,825$ highBrampton high 2,634$ 3,399$ 6,034$ highOakville high 3,081$ 3,389$ 6,470$ highMarkham high 2,847$ 4,543$ 7,390$ highRichmond Hill high 2,969$ 4,719$ 7,688$ highVaughan high 3,226$ 5,185$ 8,411$ high 4,397$

CVA Ranking

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298


Industrial Comparisons—Industrial Vacant Land —by Location



Municipality Location Taxes Taxes Taxes Tax Burden Location Per Acre Per Acre Per Acre Ranking Average

Parry Sound Simcoe/Musk./Duff. 962$ 457$ 1,419$ lowOrangeville Simcoe/Musk./Duff. 1,227$ 1,088$ 2,314$ midBradford West Gwillimbury Simcoe/Musk./Duff. 964$ 1,617$ 2,581$ midBarrie Simcoe/Musk./Duff. 1,369$ 1,341$ 2,710$ mid 2,256$



North Bay North 578$ 509$ 1,087$ lowSault Ste. Marie North 689$ 422$ 1,111$ lowSudbury North 844$ 524$ 1,368$ lowTimmins North 1,121$ 664$ 1,785$ midThunder Bay North 2,293$ 1,950$ 4,243$ high 1,919$



Middlesex Centre Southwest 233$ 348$ 581$ lowNorfolk Southwest 451$ 619$ 1,070$ lowOwen Sound Southwest 820$ 418$ 1,238$ lowSt. Thomas Southwest 664$ 589$ 1,254$ lowStratford Southwest 762$ 623$ 1,385$ lowTillsonburg Southwest 743$ 652$ 1,395$ lowAmherstburg Southwest 695$ 764$ 1,459$ lowWilmot Southwest 712$ 829$ 1,542$ lowSarnia Southwest 901$ 746$ 1,647$ lowChatham-Kent Southwest 1,033$ 701$ 1,733$ lowLeamington Southwest 917$ 817$ 1,734$ midWoodstock Southwest 987$ 750$ 1,737$ midWoolwich Southwest 862$ 1,126$ 1,988$ midBrantford Southwest 1,361$ 944$ 2,305$ midKitchener Southwest 1,356$ 1,319$ 2,675$ midWaterloo Southwest 1,480$ 1,469$ 2,949$ midLondon Southwest 1,605$ 1,370$ 2,975$ midGuelph Southwest 1,572$ 1,498$ 3,070$ midCambridge Southwest 1,627$ 1,568$ 3,196$ midWindsor Southwest 2,396$ 1,690$ 4,085$ high 2,001$

299


Industrial Comparisons—Industrial Vacant Land —by Location (cont’d)




Cornwall Eastern 805$ 533$ 1,338$ lowBelleville Eastern 899$ 511$ 1,410$ lowCobourg Eastern 783$ 706$ 1,488$ lowBrockville Eastern 911$ 601$ 1,512$ lowKingston Eastern 1,030$ 839$ 1,869$ midPeterborough Eastern 1,116$ 1,009$ 2,125$ midOttawa Eastern 2,582$ 2,322$ 4,904$ high 2,092$



West Lincoln Niagara/Hamilton 497$ 410$ 906$ lowPort Colborne Niagara/Hamilton 731$ 471$ 1,202$ lowFort Erie Niagara/Hamilton 871$ 691$ 1,562$ lowWelland Niagara/Hamilton 1,048$ 681$ 1,730$ lowThorold Niagara/Hamilton 1,203$ 962$ 2,165$ midLincoln Niagara/Hamilton 1,314$ 1,129$ 2,443$ midNiagara Falls Niagara/Hamilton 1,609$ 1,277$ 2,886$ midSt. Catharines Niagara/Hamilton 1,780$ 1,281$ 3,061$ midGrimsby Niagara/Hamilton 1,828$ 1,498$ 3,326$ highNiagara-on-the-Lake Niagara/Hamilton 1,605$ 1,747$ 3,353$ highHamilton Niagara/Hamilton 3,017$ 1,965$ 4,982$ high 2,511$



East Gwillimbury GTA 522$ 747$ 1,269$ lowGeorgina GTA 1,013$ 1,136$ 2,149$ midClarington GTA 1,242$ 940$ 2,182$ midKing GTA 1,098$ 1,649$ 2,747$ midNewmarket GTA 1,301$ 1,820$ 3,122$ midWhitchurch-Stouffville GTA 1,273$ 2,004$ 3,277$ highWhitby GTA 2,259$ 1,762$ 4,021$ highOshawa GTA 2,743$ 1,624$ 4,367$ highMilton GTA 2,058$ 2,590$ 4,648$ highHalton Hills GTA 2,261$ 2,431$ 4,692$ highAjax GTA 2,703$ 2,118$ 4,822$ highCaledon GTA 1,753$ 3,170$ 4,923$ highPickering GTA 3,129$ 2,505$ 5,634$ highAurora GTA 2,356$ 3,326$ 5,681$ highBurlington GTA 2,803$ 2,849$ 5,651$ highMississauga GTA 2,298$ 3,528$ 5,825$ highBrampton GTA 2,634$ 3,399$ 6,034$ highOakville GTA 3,081$ 3,389$ 6,470$ highMarkham GTA 2,847$ 4,543$ 7,390$ highRichmond Hill GTA 2,969$ 4,719$ 7,688$ highVaughan GTA 3,226$ 5,185$ 8,411$ high 4,810$

300


Industrial Summary Note that the blended ranking is for Standard Industrial and Large Industrial only.


Industrial - Summary Vac. Land Standard Large Location Relative Relative Relative

Municipality Tax Burden Tax Burden Tax BurdenRanking Ranking Ranking

Belleville Eastern low low mid low-midBrockville Eastern low low mid low-midCobourg Eastern low low mid low-midCornwall Eastern low low mid low-midKawartha Lakes Eastern low low lowKingston Eastern mid low low lowOttawa Eastern high high high highPeterborough Eastern mid mid high mid-high

Ajax GTA high high mid mid-highAurora GTA high mid mid midBrampton GTA high mid mid midBurlington GTA high high high highCaledon GTA high mid high mid-highClarington GTA mid mid low low-midEast Gwillimbury GTA low mid low low-midGeorgina GTA mid high highHalton Hills GTA high mid high mid-highKing GTA mid low lowMarkham GTA high high mid mid-highMilton GTA high high high highMississauga GTA high high high highNewmarket GTA mid mid high mid-highOakville GTA high high high highOshawa GTA high high low midPickering GTA high high mid mid-highRichmond Hill GTA high mid mid midToronto (North) GTA high highToronto (South) GTA high low midToronto (East) GTA high mid mid-highToronto (West) GTA high mid mid-highVaughan GTA high mid mid midWhitby GTA high high high highWhitchurch-Stouffville GTA high mid low low-mid

Fort Erie Niagara/Hamilton low low low lowGrimsby Niagara/Hamilton high mid high mid-highHamilton Niagara/Hamilton high high mid mid-highLincoln Niagara/Hamilton mid mid midNiagara Falls Niagara/Hamilton mid mid low low-midNiagara-on-the-Lake Niagara/Hamilton high mid low low-midPelham Niagara/Hamilton low lowPort Colborne Niagara/Hamilton low low high midSt. Catharines Niagara/Hamilton mid high low midThorold Niagara/Hamilton mid mid mid midWainfleet Niagara/Hamilton mid midWelland Niagara/Hamilton low low low lowWest Lincoln Niagara/Hamilton low low low low

Relative Tax Burden Industrial Ranking Blended

301


Industrial Summary (cont’d)


Industrial - Summary Vac. Land Standard Large Location Relative Relative Relative

Municipality Tax Burden Tax Burden Tax BurdenRanking Ranking Ranking

North Bay North low low low lowSault Ste. Marie North low mid high mid-highSudbury North low high high highThunder Bay North high high highTimmins North mid mid high mid-high

Barrie Simcoe/Musk./Duff. mid low low lowBracebridge Simcoe/Musk./Duff. low lowBradford West Gwillimbury Simcoe/Musk./Duff. mid low lowGravenhurst Simcoe/Musk./Duff. low lowHuntsville Simcoe/Musk./Duff. low lowOrangeville Simcoe/Musk./Duff. mid mid mid midParry Sound Simcoe/Musk./Duff. low low low

Amherstburg Southwest low low low lowBrantford Southwest mid high high highCambridge Southwest mid mid mid midCentral Elgin Southwest low lowChatham-Kent Southwest low high low midGuelph Southwest mid mid mid midKitchener Southwest mid low low lowLeamington Southwest mid mid high mid-highLondon Southwest mid mid mid midMiddlesex Centre Southwest low low lowNorfolk Southwest low low low lowNorth Dumfries Southwest high highOwen Sound Southwest low low mid low-midSarnia Southwest low mid mid midSt. Thomas Southwest low low low lowStratford Southwest low mid low low-midTillsonburg Southwest low low mid low-midWaterloo Southwest mid mid mid midWilmot Southwest low mid midWindsor Southwest high high high highWoodstock Southwest mid high high highWoolwich Southwest mid mid mid mid

Relative Tax Burden Industrial Ranking Blended

302


Industrial Comparisons - Summary (Blended Standard Industrial and Large Industrial)


low low-mid mid mid-high highAmherstburg Belleville Aurora Ajax BrantfordBarrie Brockville Brampton Caledon BurlingtonBracebridge Clarington Cambridge Grimsby GeorginaBradford West Gwillimbury Cobourg Chatham-Kent Halton Hills Milton Central Elgin Cornwall Guelph Hamilton Mississauga Fort Erie East Gwillimbury Lincoln Leamington North DumfriesGravenhurst London Markham Oakville Huntsville Niagara Falls Orangeville Newmarket OttawaKawartha Lakes Niagara-on-the-Lake Oshawa Peterborough SudburyKing Owen Sound Port Colborne Pickering Thunder BayKingston Stratford Richmond Hill Sault Ste.Marie Toronto (North)Kitchener Tillsonburg Sarnia Timmins WhitbyMiddlesex Centre Whitchurch-Stouffville St. Catharines Toronto (East) WindsorNorfolk Thorold Toronto (West) WoodstockNorth Bay Toronto (South)Parry Sound VaughanPelham Wainfleet St. Thomas WaterlooWelland WilmotWest Lincoln Woolwich

303



Farmland Property Taxes

BMA received requests during the last few years to include a relative tax burden analysis for Farmland properties. The approach undertaken was to contact MPAC to provide the CVA per acre for Class 1 and Class 6 farmland properties to provide the full range of Farmland taxes across the survey. The survey focused on those municipalities with a reasonable proportion of Farmland assessment composition.

Class 1 Farmland property is described as being the highest quality with good drainage, high quality loam texture, is nearly level and there are no physical limitations to the ability to farm the land.

Class 6 Farmland property is described as lower quality land with steep slopes, severe erosion, shallow soil and features that make cultivation impractical.

304



Farmland Property Taxes Municipality

CVA Class 1 Farmland

Taxes Per Acre Class 1

FarmlandCVA Class 6

Farmland

Taxes Per Acre Class 6

FarmlandAmherstburg 4,600$ 15.28$ 700$ 2.33$ Aurora 6,975$ 19.51$ 1,050$ 2.94$ Belleville 1,950$ 8.46$ 300$ 1.30$ Brampton 8,575$ 25.63$ 1,275$ 3.81$ Burlington 8,575$ 18.32$ 1,275$ 2.72$ Caledon 6,850$ 16.00$ 1,000$ 2.34$ Cambridge 4,575$ 15.70$ 675$ 2.32$ Central Elgin 4,950$ 20.40$ 750$ 3.09$ Chatham-Kent 5,150$ 21.14$ 775$ 3.18$ Clarington 4,975$ 14.08$ 750$ 2.12$ East Gwillimbury 18,100$ 50.12$ 6,325$ 17.51$ Fort Erie 2,200$ 8.40$ 275$ 1.05$ Georgina 6,400$ 21.45$ 2,250$ 7.54$ Grimsby 6,100$ 22.67$ 925$ 3.44$ Halton Hills 5,800$ 11.89$ 875$ 1.79$ Hamilton 5,100$ 17.69$ 775$ 2.69$ Kawartha Lakes 2,775$ 9.66$ 425$ 1.48$ King 18,100$ 48.31$ 6,325$ 16.88$ Kingston 1,650$ 6.31$ 250$ 0.96$ Kitchener 4,575$ 15.57$ 675$ 2.30$ Leamington 9,200$ 36.27$ 1,375$ 5.42$ Lincoln 6,100$ 21.80$ 925$ 3.31$ London 5,975$ 22.67$ 900$ 3.41$ Markham 7,875$ 20.09$ 1,175$ 3.00$ Milton 6,200$ 11.33$ 925$ 1.69$ Niagara Falls 3,650$ 14.04$ 550$ 2.12$ Niagara-on-the-Lake 6,000$ 17.76$ 900$ 2.66$ Norfolk 3,300$ 11.52$ 500$ 1.74$ North Dumfries 4,575$ 11.75$ 675$ 1.73$ Oshawa 7,200$ 24.61$ 1,075$ 3.67$ Ottawa 2,500$ 5.97$ 375$ 0.90$ Pelham 3,650$ 13.67$ 550$ 2.06$ Port Colborne 2,200$ 10.01$ 275$ 1.25$ Richmond Hill 7,875$ 20.15$ 1,175$ 3.01$ Sarnia 4,525$ 18.31$ 675$ 2.73$ St. Catharines 6,000$ 24.45$ 900$ 3.67$ St. Thomas 4,950$ 19.77$ 750$ 3.00$ Stratford 5,500$ 19.13$ 825$ 2.87$ Thorold 3,650$ 13.63$ 550$ 2.05$ Timmins 875$ 4.79$ 125$ 0.68$ Vaughan 7,875$ 19.98$ 1,175$ 2.98$ Wainfleet 2,200$ 8.77$ 275$ 1.10$ Welland 3,050$ 13.76$ 450$ 2.03$ Wellesley 4,050$ 12.05$ 600$ 1.78$ West Lincoln 2,925$ 10.81$ 450$ 1.66$ Whitby 7,200$ 19.89$ 1,075$ 2.97$ Whitchurch-Stouffville 6,975$ 17.98$ 1,050$ 2.71$ Wilmot 4,050$ 11.96$ 600$ 1.77$ Woolwich 4,050$ 11.96$ 600$ 1.77$

Average 5,554$ 17.46$ 1,003$ 3.09$ Median 4,975$ 16.00$ 750$ 2.34$ Min 875$ 4.79$ 125$ 0.68$ Max 18,100$ 50.12$ 6,325$ 17.51$

305




306


The establishment of water and sewer rates is a municipal responsibility and the absence of standard procedures across Ontario has resulted in the evolution of a great variety of rate structure formats. It

is important that rates be based on sound policies and principles and that they are defensible by staff and Council. There are recognized processes to be followed in undertaking water/sewer rate studies, published by various industry leaders including the American and Canadian Waterworks Association (AWWA and CWWA). Municipalities however, are limited in their options based on the availability of information to calculate class rate structures. There will be additional requirements for certain types of user fees that will be addressed through separate legislation/regulations. It is anticipated that additional regulations will require a higher level of disclosure and public meetings prior to establishing rates. Bill 175 (Sustainable Water and Sewer Systems Act—SWSSA) addresses requirements for Water/Sewer. SWSSA 2002 focuses on full cost recovery. Full costing includes costs of:

♦ Source protection ♦ Operating costs ♦ Financing costs ♦ Renewal, replacement and improvement costs ♦ Extraction, treatment and distribution costs ♦ Other costs as prescribed

The SWSSA requires a cost recovery plan and requires an auditor’s opinion. Additionally, it may involve prescribed capping and ministerial exemptions to capping. BMA Management Consulting Inc. has undertaken water and sewer rate studies on behalf of municipalities. During these studies, our findings are consistent with that of the CWWA which states that despite industry trends in rate making, there is and always will be a lot of variation in rate setting practices given that there is no single rate setting approach or rate structure. Municipalities have different objectives in setting rates including but not limited to: According to CWWA, no single rate structure or rate setting approach will suit every situation. The current trend is towards the constant unit charge rate structure with a constant unit volumetric charge and fixed charges based on meter size. The process typically followed by municipalities in setting water and sewer rates is to: • Identify Evaluation Criteria/Objectives • Identify Revenue Requirements For Each Service • Allocate Costs—Capital, Operating & Maintenance • Calculate Unit Costs—Allocate fixed and volumetric costs • Design The Rate Structure—Inclining, Declining, Uniform, # of blocks, etc. • Assess The Effectiveness In Meeting The Objectives • Assess The Impact On Various Classes And Types Of Users


• Conservation • Revenue Stability • Fairness • Economic Development

• Financial Sufficiency • Rate Stability • Ease of Implementation • Ease of Understanding

Comparison of Water & SewerUser Costs

Comparison of Water & SewerUser Costs

307


Fixed Costs/Customer Related - Customer costs vary with the number of customers (active services) or the addition of customers served by a water system. These costs are typically a portion or all of the fixed expenses. Customer costs are related directly to the customer’s water service connection and to billing the customers. They include:

♦ meter supply and repair

♦ billing and collection

♦ meter reading

♦ service connection and supply

♦ overhead/general administration

♦ capital related to meter replacement

In addition, it can be argued that the cost of debt service, reserve requirements, capital improvements and depreciation could also be included in the fixed monthly cost.

Municipalities must determine whether to charge separately a fixed cost to its customers and the types of costs that are to be recovered from a monthly charge. These decisions are made as well based on the overall objectives of the municipality. For example, a high allocation to the fixed charge is generally not practical since it results in a volumetric charge that is too low relative to the fixed charge. This is not recommended if water efficiency is an important objective in rate setting. While a high allocation of capital costs to volume will promote water efficiency, there is increased revenue risk brought about by the increased reliance on the volumetric charge to recover fixed costs.

Of the municipalities included in the survey, 57 of the 78 municipalities (73%) charge a monthly fixed charge to their customers to recover customer related costs. The extent to which these fees cover the above noted costs varies across the survey. A comparison was made of water/sewer costs in each municipality. In order to put into perspective the impact of water/sewer costs on the overall burden to a property owner, typical consumptions were estimated for property types that followed predictable patterns. With the assistance of a municipal water/sewer service provider, an analysis of consumptions for residential, commercial and industrial properties was undertaken.


308


Comparison of Residential Water/Sewer Monthly Fixed Costs (sorted alphabetically)


* Includes some of the volumetric through a minimum charge

Water SewerMetre size (mm) 15 15Metre size (inches) 5/8 5/8Ajax 9.42$ 3.65$ Amherstburg 12.25$ 18.00$ Aurora N/A N/ABarrie 5.64$ 5.78$ Belleville 15.89$ 6.67$ Bracebridge 13.64$ 3.28$ Bradford West Gwillimbury 13.34$ 11.34$ Brampton N/A N/ABrantford 8.35$ N/ABrockville 10.50$ 13.76$ Burlington 8.89$ 9.52$ Caledon N/A N/ACambridge 5.25$ 3.11$ Central Elgin 13.50$ 15.51$ Chatham-Kent 10.00$ 13.00$ Clarington 9.42$ 3.65$ Cobourg 10.45$ 11.41$ Cornwall N/A N/AEast Gwillimbury N/A N/AFort Erie 18.18$ 31.77$ Georgina N/A N/AGravenhurst 13.64$ 3.28$ Grimsby N/A N/AGuelph 3.90$ 6.30$ Halton Hills 8.89$ 9.52$ Hamilton 6.55$ 6.55$ Huntsville 13.64$ 3.28$ Kawartha Lakes 14.30$ 14.73$ King 9.19$ 10.20$ Kingston 8.55$ 30.43$ Kitchener N/A N/ALeamington 13.50$ 24.84$ Lincoln 4.24$ N/ALondon 0.47$ N/AMarkham N/A N/AMiddlesex Centre N/A N/AMilton 8.89$ 9.52$ Mississauga N/A N/ANewmarket 6.00$ 6.00$ Niagara Falls 20.07$ 18.58$

Water SewerMetre size (mm) 15 15Metre size (inches) 5/8 5/8Niagara-on-the-Lake 8.98$ 20.97$ Norfolk 14.97$ 10.15$ North Bay 3.51$ N/ANorth Dumfries 3.00$ 3.00$ Oakville 8.89$ 9.52$ Orangeville 5.31$ 5.31$ Oshawa 9.42$ 3.65$ Ottawa N/A N/AOwen Sound 18.26$ 17.35$ Parry Sound * 31.58$ 36.44$ Pelham 8.25$ 6.17$ Peterborough 17.28$ N/APickering 9.42$ 3.65$ Port Colborne 17.53$ 19.66$ Richmond Hill N/A N/ASarnia 9.75$ 8.78$ Sault Ste. Marie 11.94$ N/ASt. Catharines 10.00$ 10.00$ St. Thomas 14.50$ N/AStratford N/A N/ASudbury 12.80$ 14.59$ Thorold N/A N/AThunder Bay 4.10$ 2.87$ Tillsonburg 14.70$ 14.70$ Timmins 2.50$ N/AToronto N/A N/AVaughan N/A N/AWainfleet N/A N/AWasaga Beach N/A N/AWaterloo 2.42$ N/AWelland 4.48$ 3.92$ Wellesley 3.00$ 3.00$ West Lincoln N/A N/AWhitby 9.42$ 3.65$ Whitchurch-Stouffville N/A N/AWilmot 4.00$ 4.38$ Windsor 24.42$ 25.26$ Woodstock N/A N/AWoolwich 13.00$ 13.00$

Average 10.42$ 11.12$

309


Comparison of Residential Water/Sewer Fixed Costs as a Percentage of Total Annual Water/Sewer Costs (sorted alphabetically)


MunicpalityAjax 157$ 26%Amherstburg 363$ 43%Aurora Barrie 137$ 25%Belleville 271$ 33%Bracebridge 203$ 19%Bradford West Gwillimbury 296$ 36%Brampton Brantford 100$ 16%Brockville 291$ 51%Burlington 221$ 33%Caledon Cambridge 100$ 15%Central Elgin 348$ 29%Chatham-Kent 276$ 42%Clarington 157$ 26%Cobourg 262$ 47%Cornwall East Gwillimbury Fort Erie 599$ 53%Georgina Gravenhurst 203$ 19%Grimsby Guelph 122$ 20%Halton Hills 221$ 33%Hamilton 157$ 26%Huntsville 203$ 19%Kawartha Lakes 348$ 30%King 233$ 30%Kingston 468$ 59%Kitchener Leamington 460$ 67%Lincoln 51$ 5%London 6$ 1%Markham Middlesex Centre Milton 221$ 33%Mississauga Newmarket 144$ 21%Niagara Falls 464$ 51%

Fixed Annual 5/8

Fixed as % of Total

MunicpalityNiagara-on-the-Lake 359$ 41%Norfolk 301$ 28%North Bay 42$ 8%North Dumfries 72$ 11%Oakville 221$ 33%Orangeville 127$ 18%Oshawa 157$ 26%Ottawa Owen Sound 427$ 55%Parry Sound 816$ 99%Pelham 173$ 24%Peterborough 207$ 33%Pickering 157$ 26%Port Colborne 446$ 47%Richmond Hill Sarnia 222$ 31%Sault Ste. Marie 143$ 32%St. Catharines 240$ 30%St. Thomas 174$ 22%Stratford Sudbury 329$ 37%Thorold Thunder Bay 84$ 15%Tillsonburg 353$ 50%Timmins 30$ 6%Toronto Vaughan Wainfleet Wasaga Beach Waterloo 29$ 5%Welland 101$ 11%Wellesley 72$ 11%West Lincoln Whitby 157$ 26%Whitchurch-Stouffville Wilmot 101$ 14%Windsor 596$ 72%Woodstock Woolwich 312$ 31%

Average 237$ 31%Median 207$ 29%Min -$ 0%Max 816$ 99%

Fixed Annual 5/8

Fixed as % of Total

310


Comparison of Water/Sewer Costs (sorted alphabetically)


Note: Aurora, London and St. Thomas also have storm sewer collected on rates (excluded from above table)

Municipality - Water & Sewer Costs

Residential Residential Commercial Industrial Industrial Industrial Industrial

Volume 300 m3 360 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3Meter Size 5/8" 5/8" 2" 3" 4" 6" 6"

Ajax $ 604 $ 693 14,145$ $ 40,825 $ 125,465 $ 578,633 1,141,128$ Amherstburg $ 840 $ 935 16,807$ $ 48,940 $ 161,268 $ 801,048 1,594,090$ Aurora $ 514 $ 617 17,126$ $ 51,378 $ 171,260 $ 856,300 1,712,600$ Barrie 554$ 669$ 18,023$ 53,736$ 177,632$ 883,928$ 1,765,678$ Belleville 816$ 916$ 27,514$ 80,930$ 242,189$ 1,049,766$ 2,056,633$ Bracebridge 1,050$ 1,220$ 29,071$ 87,411$ 285,881$ 1,415,681$ 2,827,931$ Bradford West Gwillimbury 813$ 923$ 25,696$ 73,696$ 241,696$ 1,201,696$ 2,401,686$ Brampton 319$ 383$ 10,649$ 31,946$ 106,486$ 532,428$ 1,064,856$ Brantford 619$ 723$ 17,423$ 52,131$ 173,267$ 865,363$ 1,730,363$ Brockville 572$ 656$ 12,374$ 30,325$ 84,495$ 383,403$ 743,760$ Burlington 675$ 772$ 18,541$ 50,806$ 159,956$ 777,166$ 1,533,610$ Caledon 319$ 383$ 10,649$ 31,946$ 106,486$ 532,428$ 1,064,856$ Cambridge 667$ 780$ 19,055$ 56,994$ 189,414$ 945,008$ 1,889,855$ Central Elgin 1,215$ 1,389$ 29,248$ 87,048$ 289,348$ 1,445,348$ 2,890,348$ Chatham-Kent 660$ 737$ 13,706$ 35,594$ 75,202$ 300,132$ 580,130$ Clarington $ 604 693$ 14,145$ 40,825$ 125,465$ 578,633$ 1,141,128$ Cobourg 563$ 636$ 14,015$ 39,439$ 125,985$ 616,260$ 1,226,255$ Cornwall 527$ 527$ 7,439$ 22,316$ 74,385$ 371,925$ 743,850$ East Gwillimbury 651$ 781$ 28,885$ 86,655$ 291,055$ 1,459,055$ 2,919,047$ Fort Erie 1,132$ 1,239$ 19,498$ 59,873$ 185,992$ 900,587$ 1,788,587$ Georgina 540$ 649$ 18,014$ 54,043$ 180,144$ 900,718$ 1,801,436$ Gravenhurst 1,050$ 1,220$ 29,071$ 87,411$ 285,881$ 1,415,681$ 2,827,931$ Guelph 602$ 698$ 17,127$ 50,322$ 164,093$ 807,672$ 1,607,675$ Halton Hills 675$ 772$ 18,541$ 50,806$ 159,956$ 777,166$ 1,533,610$ Hamilton 595$ 705$ 19,029$ 56,354$ 184,708$ 916,983$ 1,829,975$ Huntsville 1,050$ 1,220$ 29,071$ 87,411$ 285,881$ 1,415,681$ 2,827,931$ Kawartha Lakes 1,149$ 1,310$ 27,710$ 83,931$ 271,875$ 1,342,313$ 2,677,313$ King 767$ 913$ 24,304$ 72,834$ 242,689$ 1,213,289$ 2,426,539$ Kingston 799$ 873$ 12,073$ 33,330$ 103,727$ 498,821$ 985,320$ Kitchener 712$ 855$ 23,747$ 71,241$ 237,470$ 1,187,350$ 2,374,700$ Leamington 684$ 788$ 17,554$ 52,338$ 174,082$ 869,762$ 1,739,357$ Lincoln 977$ 1,162$ 31,150$ 93,017$ 309,235$ 1,544,035$ 3,087,535$ London 726$ 872$ 15,089$ 35,526$ 114,827$ 567,436$ 1,054,649$ Markham 475$ 570$ 15,838$ 47,514$ 158,380$ 791,900$ 1,583,800$ Middlesex Centre 1,016$ 1,219$ 32,800$ 98,400$ 328,000$ 1,640,000$ 3,280,000$ Milton 675$ 772$ 18,541$ 50,806$ 159,956$ 777,166$ 1,533,610$ Mississauga 319$ 383$ 10,649$ 31,946$ 106,486$ 532,428$ 1,064,856$ Newmarket 677$ 784$ 17,924$ 53,484$ 177,944$ 889,144$ 1,778,144$ Niagara Falls 901$ 988$ 17,351$ 49,269$ 155,883$ 747,879$ 1,476,279$

311


Comparison of Water/Sewer Costs (sorted alphabetically)


Note: Aurora, London and St. Thomas also have storm sewer collected on rates (excluded from above table)


Residential Residential Commercial Industrial Industrial Industrial Industrial

Volume 300 m3 360 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3Meter Size 5/8" 5/8" 2" 3" 4" 6" 6"

Niagara-on-the-Lake 878$ 982$ 17,648$ 52,226$ 173,249$ 864,809$ 1,729,259$ Norfolk 1,081$ 1,237$ 20,875$ 57,799$ 188,236$ 924,033$ 1,839,025$ North Bay 509$ 601$ 12,942$ 35,240$ 113,281$ 559,230$ 1,116,666$ North Dumfries 672$ 792$ 20,170$ 60,339$ 200,564$ 1,001,355$ 2,001,355$ Oakville 675$ 772$ 18,541$ 50,806$ 159,956$ 777,166$ 1,533,610$ Orangeville 724$ 844$ 20,282$ 60,146$ 199,637$ 1,003,065$ 1,990,637$ Oshawa 604$ 693$ 14,145$ 40,825$ 125,465$ 578,633$ 1,141,128$ Ottawa 695$ 766$ 21,266$ 63,798$ 212,660$ 1,063,300$ 2,126,600$ Owen Sound 773$ 843$ 14,613$ 41,881$ 134,744$ 658,109$ 1,310,378$ Parry Sound 825$ 844$ 39,612$ 118,748$ 294,939$ 1,390,714$ 2,802,934$ Pelham 712$ 820$ 18,153$ 54,113$ 179,973$ 899,173$ 1,798,173$ Peterborough 627$ 711$ 13,079$ 35,860$ 101,617$ 410,053$ 790,050$ Pickering 604$ 693$ 14,145$ 40,825$ 125,465$ 578,633$ 1,141,128$ Port Colborne 952$ 1,053$ 18,154$ 55,489$ 174,848$ 852,372$ 1,695,372$ Richmond Hill 511$ 613$ 17,033$ 51,099$ 170,330$ 851,650$ 1,703,300$ Sarnia 711$ 809$ 18,339$ 52,831$ 169,173$ 828,001$ 1,643,291$ Sault Ste. Marie 446$ 545$ 13,911$ 38,892$ 125,963$ 622,867$ 1,243,862$ St. Catharines 789$ 899$ 18,828$ 55,992$ 184,920$ 918,822$ 1,833,822$ St. Thomas * 783$ 905$ 12,550$ 53,158$ 175,127$ 865,782$ 1,726,332$ Stratford 594$ 691$ 16,506$ 48,893$ 161,842$ 806,720$ 1,612,054$ Sudbury 894$ 1,007$ 20,178$ 59,195$ 192,499$ 1,602,749$ 1,891,950$ Thorold 706$ 801$ 15,445$ 46,885$ 156,925$ 785,725$ 1,571,725$ Thunder Bay 560$ 610$ 8,436$ 25,260$ 84,141$ 420,605$ 841,185$ Tillsonburg 704$ 787$ 16,041$ 46,538$ 149,723$ 734,403$ 1,459,397$ Timmins 498$ 591$ 15,623$ 46,811$ 155,966$ 779,710$ 1,559,390$ Toronto 475$ 573$ 16,311$ 48,827$ 162,033$ 788,173$ 1,555,167$ Vaughan 518$ 621$ 17,250$ 51,750$ 172,500$ 862,500$ 1,725,000$ Wainfleet N/A N/A N/A N/A N/A N/A N/AWasaga Beach 402$ 402$ N/A N/A N/A N/A N/AWaterloo 638$ 760$ 20,434$ 61,311$ 203,411$ 1,015,699$ 2,030,699$ Welland 940$ 1,108$ 28,265$ 85,028$ 281,141$ 1,400,767$ 2,799,417$ Wellesley 672$ 792$ 20,170$ 60,339$ 200,564$ 1,001,355$ 2,001,355$ West Lincoln 553$ 633$ 13,486$ 40,153$ 133,486$ 666,819$ 1,333,486$ Whitby 604$ 693$ 14,145$ 40,825$ 125,465$ 578,633$ 1,141,128$ Whitchurch-Stouffville 502$ 602$ 16,728$ 50,184$ 167,280$ 836,400$ 1,672,800$ Wilmot 740$ 868$ 21,416$ 64,046$ 213,351$ 1,065,951$ 2,131,601$ Windsor 832$ 879$ 12,005$ 31,015$ 91,704$ 416,515$ 808,865$ Woodstock 422$ 497$ 12,660$ 37,894$ 128,276$ 580,029$ 1,147,927$ Woolwich 1,002$ 1,140$ 24,512$ 72,780$ 233,780$ 1,153,780$ 2,303,780$

Average 700$ 804$ 18,598$ 54,745$ 176,558$ 874,665$ 1,724,486$ Median 675$ 780$ 17,601$ 51,564$ 170,795$ 852,011$ 1,699,336$ Min 319$ 383$ 7,439$ 22,316$ 74,385$ 300,132$ 580,130$ Max 1,215$ 1,389$ 39,612$ 118,748$ 328,000$ 1,640,000$ 3,280,000$

312


Comparison of Water/Sewer Costs—Residential (sorted lowest to highest)



Residential Residential

300 m3 300 m3Meter Size 5/8" Ranking

Newmarket 677$ midLeamington 684$ midOttawa 695$ midTillsonburg 704$ midThorold 706$ midSarnia 711$ midKitchener 712$ midPelham 712$ midOrangeville 724$ midLondon 726$ midWilmot 740$ midKing 767$ midOwen Sound 773$ midSt. Thomas * 783$ highSt. Catharines 789$ highKingston 799$ highBradford West Gwillimbury 813$ highBelleville 816$ highParry Sound 825$ highWindsor 832$ highAmherstburg 840$ highNiagara-on-the-Lake 878$ highSudbury 894$ highNiagara Falls 901$ highWelland 940$ highPort Colborne 952$ highLincoln 977$ highWoolwich 1,002$ highMiddlesex Centre 1,016$ highBracebridge 1,050$ highGravenhurst 1,050$ highHuntsville 1,050$ highNorfolk 1,081$ highFort Erie 1,132$ highKawartha Lakes 1,149$ highCentral Elgin 1,215$ highWainfleet N/A N/A

Average 700$ Median 675$ Min 319$ Max 1,215$


Residential Residential

300 m3 300 m3Meter Size 5/8" Ranking

Brampton 319$ lowCaledon 319$ lowMississauga 319$ lowWasaga Beach 402$ lowWoodstock 422$ lowSault Ste. Marie 446$ lowMarkham 475$ lowToronto 475$ lowTimmins 498$ lowWhitchurch-Stouffville 502$ lowNorth Bay 509$ lowRichmond Hill 511$ lowAurora 514$ lowVaughan 518$ lowCornwall 527$ lowGeorgina 540$ lowWest Lincoln 553$ lowBarrie 554$ lowThunder Bay 560$ lowCobourg 563$ lowBrockville 572$ lowStratford 594$ lowHamilton 595$ lowGuelph 602$ lowAjax 604$ lowClarington 604$ lowOshawa 604$ lowPickering 604$ lowWhitby 604$ lowBrantford 619$ midPeterborough 627$ midWaterloo 638$ midEast Gwillimbury 651$ midChatham-Kent 660$ midCambridge 667$ midNorth Dumfries 672$ midWellesley 672$ midBurlington 675$ midHalton Hills 675$ midMilton 675$ midOakville 675$ mid

313


Comparison of Water/Sewer Costs—Commercial (sorted lowest to highest)



Commercial Commercial

10,000 m3 10,000 m3Meter Size 2" Ranking

Cornwall 7,439$ lowThunder Bay 8,436$ lowBrampton 10,649$ lowCaledon 10,649$ lowMississauga 10,649$ lowWindsor 12,005$ lowKingston 12,073$ lowBrockville 12,374$ lowSt. Thomas * 12,550$ lowWoodstock 12,660$ lowNorth Bay 12,942$ lowPeterborough 13,079$ lowWest Lincoln 13,486$ lowChatham-Kent 13,706$ lowSault Ste. Marie 13,911$ lowCobourg 14,015$ lowAjax 14,145$ lowClarington 14,145$ lowOshawa 14,145$ lowPickering 14,145$ lowWhitby 14,145$ lowOwen Sound 14,613$ lowLondon 15,089$ lowThorold 15,445$ lowTimmins 15,623$ lowMarkham 15,838$ lowTillsonburg 16,041$ midToronto 16,311$ midStratford 16,506$ midWhitchurch-Stouffville 16,728$ midAmherstburg 16,807$ midRichmond Hill 17,033$ midAurora 17,126$ midGuelph 17,127$ midVaughan 17,250$ midNiagara Falls 17,351$ midBrantford 17,423$ midLeamington 17,554$ midNiagara-on-the-Lake 17,648$ mid


Commercial Commercial

10,000 m3 10,000 m3Meter Size 2" Ranking

Newmarket 17,924$ midGeorgina 18,014$ midBarrie 18,023$ midPelham 18,153$ midPort Colborne 18,154$ midSarnia 18,339$ midBurlington 18,541$ midHalton Hills 18,541$ midMilton 18,541$ midOakville 18,541$ midSt. Catharines 18,828$ midHamilton 19,029$ midCambridge 19,055$ highFort Erie 19,498$ highNorth Dumfries 20,170$ highWellesley 20,170$ highSudbury 20,178$ highOrangeville 20,282$ highWaterloo 20,434$ highNorfolk 20,875$ highOttawa 21,266$ highWilmot 21,416$ highKitchener 23,747$ highKing 24,304$ highWoolwich 24,512$ highBradford West Gwillimbury 25,696$ highBelleville 27,514$ highKawartha Lakes 27,710$ highWelland 28,265$ highEast Gwillimbury 28,885$ highBracebridge 29,071$ highGravenhurst 29,071$ highHuntsville 29,071$ highCentral Elgin 29,248$ highLincoln 31,150$ highMiddlesex Centre 32,800$ highParry Sound 39,612$ highWasaga Beach N/AWainfleet N/A


314


Comparison of Water/Sewer Costs—Industrial (sorted lowest to highest)



Industrial Industrial Industrial Industrial Industrial Industrial Industrial Industrial

30,000 m3 30,000 m3 100,000 m3 100,000 m3 500,000 m3 500,000 m3 1,000,000 m3 1,000,000 m3Meter Size 3" Ranking 4" Ranking 6" Ranking 6" Ranking

Chatham-Kent 35,594$ low 75,202$ low 300,132$ low 580,130$ lowBrockville 30,325$ low 84,495$ low 383,403$ low 743,760$ lowCornwall 22,316$ low 74,385$ low 371,925$ low 743,850$ lowPeterborough 35,860$ low 101,617$ low 410,053$ low 790,050$ lowWindsor 31,015$ low 91,704$ low 416,515$ low 808,865$ lowThunder Bay 25,260$ low 84,141$ low 420,605$ low 841,185$ lowKingston 33,330$ low 103,727$ low 498,821$ low 985,320$ lowLondon 35,526$ low 114,827$ low 567,436$ low 1,054,649$ lowBrampton 31,946$ low 106,486$ low 532,428$ low 1,064,856$ lowCaledon 31,946$ low 106,486$ low 532,428$ low 1,064,856$ lowMississauga 31,946$ low 106,486$ low 532,428$ low 1,064,856$ lowNorth Bay 35,240$ low 113,281$ low 559,230$ low 1,116,666$ lowAjax 40,825$ low 125,465$ low 578,633$ low 1,141,128$ lowClarington 40,825$ low 125,465$ low 578,633$ low 1,141,128$ lowOshawa 40,825$ low 125,465$ low 578,633$ low 1,141,128$ lowPickering 40,825$ low 125,465$ low 578,633$ low 1,141,128$ lowWhitby 40,825$ low 125,465$ low 578,633$ low 1,141,128$ lowWoodstock 37,894$ low 128,276$ low 580,029$ low 1,147,927$ lowCobourg 39,439$ low 125,985$ low 616,260$ low 1,226,255$ lowSault Ste. Marie 38,892$ low 125,963$ low 622,867$ low 1,243,862$ lowOwen Sound 41,881$ low 134,744$ low 658,109$ low 1,310,378$ lowWest Lincoln 40,153$ low 133,486$ low 666,819$ low 1,333,486$ lowTillsonburg 46,538$ low 149,723$ low 734,403$ low 1,459,397$ lowNiagara Falls 49,269$ mid 155,883$ low 747,879$ low 1,476,279$ lowBurlington 50,806$ mid 159,956$ mid 777,166$ low 1,533,610$ lowHalton Hills 50,806$ mid 159,956$ mid 777,166$ low 1,533,610$ lowMilton 50,806$ mid 159,956$ mid 777,166$ low 1,533,610$ lowOakville 50,806$ mid 159,956$ mid 777,166$ low 1,533,610$ lowToronto 48,827$ mid 162,033$ mid 788,173$ mid 1,555,167$ midTimmins 46,811$ low 155,966$ low 779,710$ mid 1,559,390$ midThorold 46,885$ low 156,925$ low 785,725$ mid 1,571,725$ midMarkham 47,514$ low 158,380$ mid 791,900$ mid 1,583,800$ midAmherstburg 48,940$ mid 161,268$ mid 801,048$ mid 1,594,090$ midGuelph 50,322$ mid 164,093$ mid 807,672$ mid 1,607,675$ midStratford 48,893$ mid 161,842$ mid 806,720$ mid 1,612,054$ midSarnia 52,831$ mid 169,173$ mid 828,001$ mid 1,643,291$ midWhitchurch-Stouffville 50,184$ mid 167,280$ mid 836,400$ mid 1,672,800$ midPort Colborne 55,489$ mid 174,848$ mid 852,372$ mid 1,695,372$ midRichmond Hill 51,099$ mid 170,330$ mid 851,650$ mid 1,703,300$ midAurora 51,378$ mid 171,260$ mid 856,300$ mid 1,712,600$ midVaughan 51,750$ mid 172,500$ mid 862,500$ mid 1,725,000$ midSt. Thomas * 53,158$ mid 175,127$ mid 865,782$ mid 1,726,332$ mid

315


Comparison of Water/Sewer Costs—Industrial (sorted lowest to highest)



Industrial Industrial Industrial Industrial Industrial Industrial Industrial Industrial 2006

population

30,000 m3 30,000 m3 100,000 m3 100,000 m3 500,000 m3 500,000 m3 1,000,000 m3 1,000,000 m3Meter Size 3" Ranking 4" Ranking 6" Ranking 6" Ranking

Niagara-on-the-Lake 52,226$ mid 173,249$ mid 864,809$ mid 1,729,259$ mid 14,587 Brantford 52,131$ mid 173,267$ mid 865,363$ mid 1,730,363$ mid 90,192 Leamington 52,338$ mid 174,082$ mid 869,762$ mid 1,739,357$ mid 28,833 Barrie 53,736$ mid 177,632$ mid 883,928$ mid 1,765,678$ mid 128,430 Newmarket 53,484$ mid 177,944$ mid 889,144$ mid 1,778,144$ mid 74,295 Fort Erie 59,873$ high 185,992$ mid 900,587$ mid 1,788,587$ mid 29,925 Pelham 54,113$ mid 179,973$ mid 899,173$ mid 1,798,173$ mid 16,155 Georgina 54,043$ mid 180,144$ mid 900,718$ mid 1,801,436$ mid 42,346 Hamilton 56,354$ mid 184,708$ mid 916,983$ mid 1,829,975$ mid 504,559 St. Catharines 55,992$ mid 184,920$ mid 918,822$ mid 1,833,822$ mid 131,989 Norfolk 57,799$ high 188,236$ high 924,033$ high 1,839,025$ high 62,563 Cambridge 56,994$ mid 189,414$ high 945,008$ high 1,889,855$ high 120,371 Sudbury 59,195$ high 192,499$ high 1,602,749$ high 1,891,950$ high 157,857 Orangeville 60,146$ high 199,637$ high 1,003,065$ high 1,990,637$ high 26,925 North Dumfries 60,339$ high 200,564$ high 1,001,355$ high 2,001,355$ high 9,063 Wellesley 60,339$ high 200,564$ high 1,001,355$ high 2,001,355$ high 9,789 Waterloo 61,311$ high 203,411$ high 1,015,699$ high 2,030,699$ high 97,475 Belleville 80,930$ high 242,189$ high 1,049,766$ high 2,056,633$ high 48,821 Ottawa 63,798$ high 212,660$ high 1,063,300$ high 2,126,600$ high 812,129 Wilmot 64,046$ high 213,351$ high 1,065,951$ high 2,131,601$ high 17,097 Woolwich 72,780$ high 233,780$ high 1,153,780$ high 2,303,780$ high 19,658 Kitchener 71,241$ high 237,470$ high 1,187,350$ high 2,374,700$ high 204,668 Bradford West Gwillimbury 73,696$ high 241,696$ high 1,201,696$ high 2,401,686$ high 24,039 King 72,834$ high 242,689$ high 1,213,289$ high 2,426,539$ high 19,487 Kawartha Lakes 83,931$ high 271,875$ high 1,342,313$ high 2,677,313$ high 74,561 Welland 85,028$ high 281,141$ high 1,400,767$ high 2,799,417$ high 50,331 Parry Sound 118,748$ high 294,939$ high 1,390,714$ high 2,802,934$ high 5,818 Bracebridge 87,411$ high 285,881$ high 1,415,681$ high 2,827,931$ high 15,652 Gravenhurst 87,411$ high 285,881$ high 1,415,681$ high 2,827,931$ high 11,046 Huntsville 87,411$ high 285,881$ high 1,415,681$ high 2,827,931$ high 18,280 Central Elgin 87,048$ high 289,348$ high 1,445,348$ high 2,890,348$ high 12,723 East Gwillimbury 86,655$ high 291,055$ high 1,459,055$ high 2,919,047$ high 21,069 Lincoln 93,017$ high 309,235$ high 1,544,035$ high 3,087,535$ high 21,722 Middlesex Centre 98,400$ high 328,000$ high 1,640,000$ high 3,280,000$ high 15,589 Wasaga Beach N/A N/A N/A N/A 15,029 Wainfleet N/A N/A N/A N/A 6,601

Average 54,745$ 176,558$ 874,665$ 1,724,486$ Median 51,564$ 170,795$ 852,011$ 1,699,336$ Min 22,316$ 74,385$ 300,132$ 580,130$ Max 118,748$ 328,000$ 1,640,000$ 3,280,000$

316


Trends and Observations - Water/Sewer Costs

• There are a number of factors that cause a municipality’s ranking to vary across the property types, including minimum/service charge, meter size differential charges and rate structure

• Uniform rates are the most common water/sewer structure—with approximately 56% of the municipalities surveyed using this method

• Declining rate structures are the second most common type of rate structure—this method used by approximately 23% of the municipalities surveyed

• Approximately 1% have an inclining rate structure

• 2 of the municipalities in the survey (Cornwall and Wasaga Beach) have a flat rate residential structure.

• The City of London and the City of Kingston have an inclining residential rate structure and a declining structure for commercial and industrial users.

• The Region of Halton and the City of Toronto have a rate structure in which the rates increase initially and then beyond a certain point, decline. The City of Toronto has a 7 block rate structure, with 5 block rates in the Region of Halton

• Some municipalities charged a minimum fee and others had a service charge structure based on the size of the metre. In some cases, such as the Regions of York and Niagara, the upper tier municipality sells water/sewer to the local tier, who then retails these services to property owners. As a result, there are different rates across each of the local municipalities in these regions.


317


Water/Sewer Costs Type of Rate Structure


Legend U= Uniform I = Inclining D = Declining F = Flat I,D = Inclining, then Declining

MunicipalityFixed Water

Water Rate Structure - Residential

Water Rate Structure - Non-Res.

Niagara-on-the-Lake (Niagara R) Y U UNorfolk Y D DNorth Bay Y D DNorth Dumfries (Waterloo) Y U UOakville (Halton Region) Y I,D I,DOrangeville (Dufferin) Y U UOshawa (Durham) Y D DOttawa N U UOwen Sound (Grey) Y I IParry Sound (Parry Sound) Y D DPelham (Niagara Region) Y U UPeterborough Y D DPickering (Durham Region) Y D DPort Colborne (Niagara Region) Y U URichmond Hill (York Region) N U USarnia Y U USault Ste. Marie Y I I,DSt. Catharines (Niagara Region) Y U USt. Thomas Y U UStratford (Perth Region) Y D DSudbury Y U UThorold (Niagara Region) N D DThunder Bay Y D DTillsonburg (Oxford) Y U UTimmins (Cochrane District) Y U UToronto N I,D I,DVaughan (York Region) N U UWainfleet (Niagara Region) N/A N/A N/AWasaga Beach (Simcoe) N F FWaterloo (Waterloo Region) Y U UWelland (Niagara Region) Y U UWellesley (Waterloo) Y U UWest Lincoln (Niagara Region) N D DWhitby (Durham Region) Y D DWhitchurch (York Region) N U UWilmot (Waterloo) Y U UWindsor Y Summer Levy Summer Woodstock (Oxford) Y D DWoolwich (Waterloo) Y U U

MunicipalityFixed Water

Water Rate Structure - Residential

Water Rate Structure - Non-Res.

Ajax (Durham) Y D DAmherstburg (Essex) Y U UAurora (York) N U UBarrie (Simcoe) Y I IBelleville (Hastings) Y D DBracebridge (Muskoka) Y U UBradford West Gwillimbury (Simcoe) Y I DBrampton (Peel) N U UBrantford (Brant) Y U UBrockville (Leeds and Grenville) Y D DBurlington (Halton) Y I,D I,DCaledon (Peel) N U UCambridge (Waterloo) Y U UCentral Elgin (Elgin) Y U UChatham-Kent Y D DClarington (Durham) Y D DCobourg (Northumberland) Y I ICornwall (Stormont, Dundas, Glengarry) N F UEast Gwillimbury (York) N I IFort Erie (Niagara) Y U UGeorgina (York) N U UGravenhurst (Muskoka) Y U UGrimsby (Niagara) N D DGuelph (Wellington) Y U UHalton Hills (Halton) Y I,D I,DHamilton Y U UHuntsville (Muskoka) Y U UKawartha Lakes Y U UKing (York Region) Y I IKingston (Frontenac) Y I DKitchener (Waterloo Region) N U ULeamington (Essex) Y U ULincoln (Niagara Region) Y U ULondon Y I DMarkham (York Region) N U UMiddlesex Centre (Middlesex) N U UMilton (Halton Region) Y I,D I,DMississauga (Peel Region) N U UNewmarket (York Region) Y U UNiagara Falls (Niagara R) Y U U

318




319


A comparison was made earlier in the report of relative property tax burdens and water/sewer costs on comparable properties. This section of the report provides a comparison of the allocation of gross income to fund municipal services on a typical household in each municipality. The approach used to calculate taxes as a percentage of income was to compare the average incomes from the 2007 Financial Post Canadian Demographics in a municipality against the tax burden on a typical home in the municipality using average dwelling values (2001 Stats Canada) and applying the 2007 residential tax rates for each municipality.


Taxes as a % of IncomeTaxes as a % of Income

320


Average Household Income

source Financial Post Canadian Demographics 2007 ** source Stats Canada 2001 and inflated to 2007 levels


Municipality

2007 Est. Avg.

Household Income

2007 Est. Avg.

Household Income

Gravenhurst 51,200$ lowParry Sound 53,500$ lowCornwall 53,700$ lowPort Colborne 53,900$ lowOwen Sound 55,500$ lowWelland 56,100$ lowFort Erie 56,900$ lowSault Ste. Marie 57,000$ lowWasaga Beach 57,900$ lowWainfleet * 59,300$ lowTimmins 59,500$ lowBelleville 60,100$ lowNorth Bay 60,200$ lowSt. Catharines 60,200$ lowHuntsville 60,800$ lowSt. Thomas 61,000$ lowNiagara Falls 62,200$ lowPeterborough 62,400$ lowKawartha Lakes 62,400$ lowSudbury 62,500$ lowThorold 62,700$ lowBrantford 62,700$ lowChatham-Kent 63,000$ lowThunder Bay 63,100$ lowWoodstock 63,900$ lowBrockville 64,200$ lowNorfolk 64,400$ midTillsonburg 65,700$ midCobourg 65,800$ midKingston 66,100$ midStratford 66,400$ midSarnia 66,600$ midHamilton 66,900$ midLondon 67,200$ midWindsor 67,900$ midKitchener 68,500$ midLeamington 68,600$ midGeorgina 69,600$ midOshawa 69,600$ midBracebridge 71,200$ midWellesley ** 72,240$ midWest Lincoln 74,200$ mid

Municipality

2007 Est. Avg.

Household Income

2007 Est. Avg.

Household Income

Orangeville 75,000$ midCambridge 76,700$ midBarrie 77,400$ midLincoln 79,000$ midGuelph 79,200$ midToronto 79,800$ midCentral Elgin 80,700$ midPelham 83,800$ midWilmot 84,600$ midClarington 85,200$ midBradford West Gwillimbury 85,500$ highNorth Dumfries** 85,977$ highAmherstburg $ 87,300 highOttawa 87,400$ highWoolwich 88,200$ highGrimsby 91,400$ highWaterloo 92,100$ highBrampton 94,100$ highAjax $ 95,700 highNiagara-on-the-Lake 95,700$ highMississauga 96,800$ highBurlington 97,100$ highMiddlesex Centre 97,800$ highWhitby 99,800$ highMilton 99,900$ highNewmarket 102,200$ highHalton Hills 104,700$ highWhitchurch-Stouffville 107,300$ highRichmond Hill 109,300$ highMarkham 112,400$ highEast Gwillimbury 113,800$ highPickering 116,000$ highVaughan 121,200$ highCaledon 121,800$ highOakville 130,500$ highAurora $ 131,700 highKing 161,100$ high


321


Average Dwelling Value (Note—this will be updated within the next few months as new information is available from Stats Canada.

Note that there is a strong relationship between average household income and the average dwelling value.


Municipality

2007 Est. Avg.

Household Income



West Lincoln mid 177,531$ midLincoln mid 178,289$ midOrangeville mid 180,197$ midAmherstburg high $ 181,735 midGuelph mid 184,123$ midClarington mid 184,534$ midGrimsby high 187,426$ midWaterloo high 193,829$ midOttawa high 196,698$ midPelham mid 202,771$ midWilmot mid 203,026$ highWoolwich high 204,056$ highWellesley mid 204,536$ highAjax high 214,480$ highBradford West Gwillimbury high 214,587$ highWhitby high 217,017$ highBrampton high 218,799$ highNorth Dumfries high 224,706$ highBurlington high 228,054$ highMiddlesex Centre high 230,666$ highPickering high 232,163$ highNewmarket high 242,234$ highHalton Hills high 243,114$ highNiagara-on-the-Lake high 247,634$ highMississauga high 255,365$ highMilton high 255,978$ highEast Gwillimbury high 262,065$ highToronto mid 282,715$ highAurora high $ 285,768 highCaledon high 295,583$ highOakville high 306,209$ highMarkham high 306,493$ highRichmond Hill high 312,071$ highVaughan high 320,999$ highWhitchurch-Stouffville high 324,797$ highKing high 386,416$ high


Municipality

2007 Est. Avg.

Household Income



Cornwall low 98,084$ lowTimmins low 113,941$ lowSault Ste. Marie low 114,023$ lowSudbury low 121,671$ lowOwen Sound low 121,720$ lowWelland low 121,754$ lowPort Colborne low 123,012$ lowSt. Thomas low 126,935$ lowThunder Bay low 127,452$ lowFort Erie low 127,519$ lowParry Sound low 129,029$ lowBrockville low 129,550$ lowChatham-Kent low 131,150$ lowBelleville low 132,650$ lowSarnia mid 133,176$ lowNorth Bay low 135,852$ lowBrantford low 136,482$ lowWoodstock low 137,224$ lowThorold low 137,876$ lowNiagara Falls low 139,813$ lowPeterborough low 140,096$ lowSt. Catharines low 141,937$ lowWindsor mid 142,002$ lowNorfolk mid 145,075$ lowTillsonburg mid 146,827$ lowLeamington mid 146,831$ lowGravenhurst low 146,899$ midKawartha Lakes low 149,399$ midCobourg mid 150,135$ midLondon mid 155,689$ midKitchener mid 157,719$ midKingston mid 158,363$ midWasaga Beach low 158,492$ midOshawa mid 159,102$ midStratford mid 160,527$ midCentral Elgin mid 162,753$ midHuntsville low 163,485$ midHamilton mid 166,783$ midWainfleet low 167,850$ midBracebridge mid 167,983$ midCambridge mid 168,719$ midBarrie mid 172,452$ midGeorgina mid 175,803$ mid

322


Property Taxes as a Percentage of Income


Municipality

2007 Est. Avg.

Household Income


2007 Residential

Tax

2007 Residential

Tax

Property Taxes as a

% of Household

Income

Property Taxes as a

% of Household

IncomeCaledon high high $ 2,762 high 2.3% lowMilton high high $ 2,339 mid 2.3% lowOakville high high $ 3,085 high 2.4% lowHalton Hills high high $ 2,491 mid 2.4% lowAurora high high $ 3,197 high 2.4% lowWoolwich high high $ 2,209 low 2.5% lowBurlington high high $ 2,437 mid 2.5% lowEast Gwillimbury high high $ 2,902 high 2.6% lowKing high high $ 4,126 high 2.6% lowMississauga high high $ 2,560 mid 2.6% lowNewmarket high high $ 2,730 high 2.7% lowMiddlesex Centre high high $ 2,622 high 2.7% lowNorth Dumfries high high $ 2,308 low 2.7% lowVaughan high high $ 3,258 high 2.7% lowOttawa high mid $ 2,350 mid 2.7% lowPickering high high $ 3,140 high 2.7% lowAmherstburg high mid $ 2,415 mid 2.8% lowBrampton high high $ 2,616 high 2.8% lowMarkham high high $ 3,128 high 2.8% lowWaterloo high mid $ 2,598 high 2.8% lowWilmot mid high $ 2,398 mid 2.8% lowWasaga Beach low mid $ 1,674 low 2.9% lowRichmond Hill high high $ 3,194 high 2.9% lowWhitby high high $ 2,998 high 3.0% lowCambridge mid mid $ 2,315 mid 3.0% lowToronto mid high $ 2,411 mid 3.0% lowParry Sound low low $ 1,622 low 3.0% lowBarrie mid mid $ 2,355 mid 3.0% lowGuelph mid mid $ 2,412 mid 3.0% lowGrimsby high mid $ 2,786 high 3.0% lowBradford West Gwillimbury high high $ 2,609 high 3.1% midClarington mid mid $ 2,610 high 3.1% midNiagara-on-the-Lake high high $ 2,933 high 3.1% midAjax high high $ 2,951 high 3.1% midWhitchurch-Stouffville high high $ 3,349 high 3.1% midKitchener mid mid $ 2,147 low 3.1% midNorfolk mid low $ 2,025 low 3.1% midBrockville low low $ 2,050 low 3.2% midBracebridge mid mid $ 2,289 low 3.2% midLincoln mid mid $ 2,549 mid 3.2% midSarnia mid low $ 2,155 low 3.2% midThorold low low $ 2,060 low 3.3% midOwen Sound low low $ 1,824 low 3.3% midPeterborough low low $ 2,073 low 3.3% midCentral Elgin mid mid $ 2,683 high 3.3% midSt. Thomas low low $ 2,028 low 3.3% midKawartha Lakes low mid $ 2,080 low 3.3% mid

323


Property Taxes as a Percentage of Income (cont’d)


Municipality

2007 Est. Avg.

Household Income


2007 Residential

Tax

2007 Residential

Tax

Property Taxes as a

% of Household

Income

Property Taxes as a

% of Household

IncomeStratford mid mid $ 2,234 low 3.4% midWellesley mid high $ 2,433 mid 3.4% midLeamington mid low $ 2,316 mid 3.4% midGeorgina mid mid $ 2,357 mid 3.4% midHuntsville low mid $ 2,071 low 3.4% midTillsonburg mid low $ 2,247 low 3.4% midFort Erie low low $ 1,947 low 3.4% midOrangeville mid mid $ 2,581 mid 3.4% midNiagara Falls low low $ 2,151 low 3.5% highWest Lincoln mid mid $ 2,625 high 3.5% highCornwall low low $ 1,919 low 3.6% highLondon mid mid $ 2,408 mid 3.6% highBrantford low low $ 2,253 low 3.6% highWindsor mid low $ 2,446 mid 3.6% highPelham mid mid $ 3,037 high 3.6% highGravenhurst low mid $ 1,862 low 3.6% highKingston mid mid $ 2,423 mid 3.7% highWoodstock low low $ 2,372 mid 3.7% highCobourg mid mid $ 2,493 mid 3.8% highThunder Bay low low $ 2,395 mid 3.8% highBelleville low low $ 2,301 low 3.8% highSt. Catharines low low $ 2,314 low 3.8% highSudbury low low $ 2,405 mid 3.8% highChatham-Kent low low $ 2,447 mid 3.9% highOshawa mid mid $ 2,719 high 3.9% highWelland low low $ 2,198 low 3.9% highHamilton mid mid $ 2,661 high 4.0% highNorth Bay low low $ 2,414 mid 4.0% highPort Colborne low low $ 2,238 low 4.2% highTimmins low low $ 2,495 mid 4.2% highSault Ste. Marie low low $ 2,443 mid 4.3% highWainfleet low mid $ 2,678 high 4.5% high

Average 2,478$ 3.2%Median 2,414$ 3.2%Min 1,622$ 2.3%Max 4,126$ 4.5%

324


Total Municipal and Property Tax Burden as a Percentage of Income


The following table includes water and sewer costs on a typical home and calculates the total municipal burden as a % of household income.

Municipality

2007 Est. Avg.

Household Income


2007 Residential

Tax

2007 Residential Water/Sewer

Costs

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Caledon high high $ 2,762 $ 319 $ 3,081 mid 2.5% lowAurora * high high $ 3,197 $ 560 $ 3,757 high 2.9% lowOakville high high $ 3,085 $ 675 $ 3,759 high 2.9% lowMississauga high high $ 2,560 $ 319 $ 2,880 low 3.0% lowMilton high high $ 2,339 $ 675 $ 3,013 mid 3.0% lowHalton Hills high high $ 2,491 $ 675 $ 3,166 mid 3.0% lowKing high high $ 4,126 $ 767 $ 4,893 high 3.0% lowVaughan high high $ 3,258 $ 518 $ 3,775 high 3.1% lowBrampton high high $ 2,616 $ 319 $ 2,935 low 3.1% lowEast Gwillimbury high high $ 2,902 $ 651 $ 3,553 high 3.1% lowBurlington high high $ 2,437 $ 675 $ 3,111 mid 3.2% lowMarkham high high $ 3,128 $ 475 $ 3,603 high 3.2% lowPickering high high $ 3,140 $ 604 $ 3,744 high 3.2% lowNewmarket high high $ 2,730 $ 677 $ 3,407 high 3.3% lowRichmond Hill high high $ 3,194 $ 511 $ 3,705 high 3.4% lowNorth Dumfries high high $ 2,308 $ 672 $ 2,980 low 3.5% lowOttawa high mid $ 2,350 $ 695 $ 3,045 mid 3.5% lowGrimsby ** high mid $ 2,786 412$ $ 3,198 mid 3.5% lowWaterloo high mid $ 2,598 $ 638 $ 3,236 mid 3.5% lowWasaga Beach low mid $ 1,674 $ 402 $ 2,076 low 3.6% lowWhitchurch-Stouffville high high $ 3,349 $ 502 $ 3,851 high 3.6% lowWhitby high high $ 2,998 $ 604 $ 3,602 high 3.6% lowToronto mid high $ 2,411 $ 475 $ 2,886 low 3.6% lowWoolwich high high $ 2,209 $ 1,002 $ 3,211 mid 3.6% lowWilmot mid high $ 2,398 $ 740 $ 3,138 mid 3.7% lowAjax high high $ 2,951 $ 604 $ 3,555 high 3.7% lowMiddlesex Centre high high $ 2,622 $ 1,016 $ 3,637 high 3.7% lowAmherstburg high mid $ 2,415 $ 840 $ 3,255 high 3.7% lowBarrie mid mid $ 2,355 $ 554 $ 2,909 low 3.8% midClarington mid mid $ 2,610 $ 604 $ 3,214 mid 3.8% midGuelph mid mid $ 2,412 $ 602 $ 3,014 mid 3.8% midCambridge mid mid $ 2,315 $ 667 $ 2,982 low 3.9% midNiagara-on-the-Lake high high $ 2,933 $ 878 $ 3,811 high 4.0% midBradford West Gwillimbury high high $ 2,609 $ 813 $ 3,422 high 4.0% midBrockville low low $ 2,050 $ 572 $ 2,622 low 4.1% midGeorgina mid mid $ 2,357 $ 540 $ 2,898 low 4.2% midKitchener mid mid $ 2,147 $ 712 $ 2,860 low 4.2% midStratford mid mid $ 2,234 $ 594 $ 2,828 low 4.3% midWest Lincoln mid mid $ 2,625 $ 553 $ 3,177 mid 4.3% midWellesley mid high $ 2,433 $ 672 $ 3,105 mid 4.3% midSarnia mid low $ 2,155 $ 711 $ 2,867 low 4.3% midPeterborough low low $ 2,073 $ 627 $ 2,700 low 4.3% mid

325


Total Municipal and Property Tax Burden as a Percentage of Income (cont’d)


Municipality

2007 Est. Avg.

Household Income


2007 Residential

Tax

2007 Residential

Water/Sewer Costs

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Woodstock low low $ 2,372 $ 422 $ 2,793 low 4.4% midLeamington mid low $ 2,316 $ 684 $ 3,000 mid 4.4% midOrangeville mid mid $ 2,581 $ 724 $ 3,306 high 4.4% midThorold low low $ 2,060 $ 706 $ 2,766 low 4.4% midLincoln mid mid $ 2,549 $ 977 $ 3,526 high 4.5% midPelham mid mid $ 3,037 $ 712 $ 3,750 high 4.5% midTillsonburg mid low $ 2,247 $ 704 $ 2,951 low 4.5% midCornwall low low $ 1,919 $ 527 $ 2,446 low 4.6% midParry Sound low low $ 1,622 $ 825 $ 2,447 low 4.6% midBrantford low low $ 2,253 $ 619 $ 2,872 low 4.6% midCobourg mid mid $ 2,493 $ 563 $ 3,056 mid 4.6% midOwen Sound low low $ 1,824 $ 773 $ 2,598 low 4.7% highThunder Bay low low $ 2,395 $ 560 $ 2,955 low 4.7% highBracebridge mid mid $ 2,289 $ 1,050 $ 3,339 high 4.7% highSt. Thomas* low low $ 2,028 $ 858 $ 2,886 low 4.7% highOshawa mid mid $ 2,719 $ 604 $ 3,323 high 4.8% highNorfolk mid low $ 2,025 $ 1,081 $ 3,106 mid 4.8% highLondon mid mid $ 2,408 $ 834 $ 3,242 mid 4.8% highWindsor mid low $ 2,446 $ 832 $ 3,278 high 4.8% highCentral Elgin mid mid $ 2,683 $ 1,215 $ 3,898 high 4.8% highNorth Bay low low $ 2,414 $ 509 $ 2,923 low 4.9% highHamilton mid mid $ 2,661 $ 595 $ 3,257 high 4.9% highKingston mid mid $ 2,423 $ 799 $ 3,222 mid 4.9% highNiagara Falls low low $ 2,151 $ 901 $ 3,052 mid 4.9% highChatham-Kent low low $ 2,447 $ 660 $ 3,107 mid 4.9% highTimmins low low $ 2,495 $ 498 $ 2,992 low 5.0% highSault Ste. Marie low low $ 2,443 $ 446 $ 2,889 low 5.1% highHuntsville low mid $ 2,071 $ 1,050 $ 3,121 mid 5.1% highSt. Catharines low low $ 2,314 $ 789 $ 3,103 mid 5.2% highKawartha Lakes low mid $ 2,080 $ 1,149 $ 3,229 mid 5.2% highBelleville low low $ 2,301 $ 816 $ 3,117 mid 5.2% highSudbury low low $ 2,405 $ 894 $ 3,300 high 5.3% highFort Erie low low $ 1,947 $ 1,132 $ 3,079 mid 5.4% highWelland low low $ 2,198 $ 940 $ 3,138 mid 5.6% highGravenhurst low mid $ 1,862 $ 1,050 $ 2,912 low 5.7% highPort Colborne low low $ 2,238 $ 952 $ 3,190 mid 5.9% highWainfleet low mid $ 2,678 N/A N/A N/A

Average 2,478$ 700$ 3,175$ 4.2%Median 2,414$ 675$ 3,114$ 4.3%Min 1,622$ 319$ 2,076$ 2.5%Max 4,126$ 1,215$ 4,893$ 5.9%

326



Total Municipal and Property Tax Burden as a Percentage of Income by Location

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Ottawa $ 3,045 mid 3.5% lowBrockville $ 2,622 low 4.1% midPeterborough $ 2,700 low 4.3% midCornwall $ 2,446 low 4.6% midCobourg $ 3,056 mid 4.6% midKingston $ 3,222 mid 4.9% highKawartha Lakes $ 3,229 mid 5.2% highBelleville $ 3,117 mid 5.2% high

Eastern $ 2,930 4.5%

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Caledon $ 3,081 mid 2.5% lowAurora $ 3,757 high 2.9% lowOakville $ 3,759 high 2.9% lowMississauga $ 2,880 low 3.0% lowMilton $ 3,013 mid 3.0% lowHalton Hills $ 3,166 mid 3.0% lowKing $ 4,893 high 3.0% lowVaughan $ 3,775 high 3.1% lowBrampton $ 2,935 low 3.1% lowEast Gwillimbury $ 3,553 high 3.1% lowBurlington $ 3,111 mid 3.2% lowMarkham $ 3,603 high 3.2% lowPickering $ 3,744 high 3.2% lowNewmarket $ 3,407 high 3.3% lowRichmond Hill $ 3,705 high 3.4% lowWhitchurch-Stouffville $ 3,851 high 3.6% lowWhitby $ 3,602 high 3.6% lowToronto $ 2,886 low 3.6% lowAjax $ 3,555 high 3.7% lowClarington $ 3,214 mid 3.8% midGeorgina $ 2,898 low 4.2% midOshawa $ 3,323 high 4.8% high

GTA $ 3,441 3.3%

327



Total Municipal and Property Tax Burden as a Percentage of Income by Location (cont’d)

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Grimsby $ 3,198 mid 3.5% lowNiagara-on-the-Lake $ 3,811 high 4.0% midWest Lincoln $ 3,177 mid 4.3% midThorold $ 2,766 low 4.4% midLincoln $ 3,526 high 4.5% midPelham $ 3,750 high 4.5% midHamilton $ 3,257 high 4.9% highNiagara Falls $ 3,052 mid 4.9% highSt. Catharines $ 3,103 mid 5.2% highFort Erie $ 3,079 mid 5.4% highWelland $ 3,138 mid 5.6% highPort Colborne $ 3,190 mid 5.9% highWainfleet N/A N/A

Niagara/Hamilton $ 3,254 4.7%

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Thunder Bay $ 2,955 low 4.7% highNorth Bay $ 2,923 low 4.9% highTimmins $ 2,992 low 5.0% highSault Ste. Marie $ 2,889 low 5.1% highSudbury $ 3,300 high 5.3% high

North $ 3,012 5.0%

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Total Municipal and Property Tax Burden as a Percentage of Income by Location (cont’d)

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

Wasaga Beach $ 2,076 low 3.6% lowBarrie $ 2,909 low 3.8% midBradford West Gwillimbury $ 3,422 high 4.0% midOrangeville $ 3,306 high 4.4% midParry Sound $ 2,447 low 4.6% midBracebridge $ 3,339 high 4.7% highHuntsville $ 3,121 mid 5.1% highGravenhurst $ 2,912 low 5.7% high

Simcoe/Musk./Duff. $ 2,941 4.5%

Municipality

Total Municipal

Tax Burden

Total Municipal

Tax Burden

Total Municipal

Burden as a % of

Household Income

Relative Ranking

North Dumfries $ 2,980 low 3.5% lowWaterloo $ 3,236 mid 3.5% lowWoolwich $ 3,211 mid 3.6% lowWilmot $ 3,138 mid 3.7% lowMiddlesex Centre $ 3,637 high 3.7% lowAmherstburg $ 3,255 high 3.7% lowGuelph $ 3,014 mid 3.8% midCambridge $ 2,982 low 3.9% midKitchener $ 2,860 low 4.2% midStratford $ 2,828 low 4.3% midWellesley $ 3,105 mid 4.3% midSarnia $ 2,867 low 4.3% midWoodstock $ 2,793 low 4.4% midLeamington $ 3,000 mid 4.4% midTillsonburg $ 2,951 low 4.5% midBrantford $ 2,872 low 4.6% midOwen Sound $ 2,598 low 4.7% highSt. Thomas $ 2,886 low 4.7% highNorfolk $ 3,106 mid 4.8% highLondon $ 3,242 mid 4.8% highWindsor $ 3,278 high 4.8% highCentral Elgin $ 3,898 high 4.8% highChatham-Kent $ 3,107 mid 4.9% high

Southwest 3,080$ 4.3%

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Development inducements vary from city to city and frequently involve the formation of positive relationships and partnerships with the private sector. This evolving pro-business philosophy has led to new incentives designed to attract private development. There are many forms of economic development programs used across Ontario to encourage growth. Programs to promote economic development include, but are not limited to; Some of these programs, such as Brownfield redevelopment, are new to Ontario. The number and types of incentives are still evolving. Economic development strategies and incentives are tailored to fit the needs of the community. A municipality’s decision to offer various incentive programs is also related to where the municipality is in terms of its phase of development; whether the municipality is in growth, stability, retrenchment or revitalization phase. Some municipalities included in the study advocate the use of economic development incentives as a tool to generate additional assessment. The increased amount of taxes and user fees generated, as well as the number of jobs created, serve to strengthen the local economy. Community improvement programs are undertaken to increase tax assessment, revive or further stimulate community vitality and encourage more efficient and effective use of land and existing services, facilities and infrastructure. Many community improvement programs are targeted to downtown cores and to specific forms of development. Business Retention and Expansion programs are face-to-face ways of finding solutions to local business problems. Corporate calling programs typically initiate discussions with businesses to identify if and how assistance can be provided in the following areas; relocation and expansion, strategic alliances, planning approvals, export information, government programs and municipal services. Most municipalities that have business retention programs identified them as a cost-effective approach to business development. Business incubator programs and facilities help to build strong, viable companies by providing support services and professional advice. A business incubator is an economic development tool designed to accelerate the growth and success of entrepreneurial companies through an array of business support resources and services. Incubators usually provide clients access to appropriate rental space and flexible leases, shared basic office services and equipment, technology support services, and assistance in obtaining the necessities for company growth.

• Grants • Interest Free Loans • Tax Incremental Financing • Corporate Visitation Programs • Ambassador Programs • Refund/waiving of fees • Business Enterprise Centres

• Municipal land assembly • Brownfield programs • Downtown programs • Heritage restoration programs • Developing networks and business

directories • Developing newsletters


Economic DevelopmentPrograms

Economic DevelopmentPrograms

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Ontario Legislation The following section provides an overview of various Ontario legislation related to financial assistance and other financial incentives that may be used to encourage development and redevelopment in municipalities. This information has been taken from excerpts from a Ministry of Municipal Affairs and Housing document “Municipal Financial Tools for Planning and Development”. Municipal Act The Municipal Act (subsection 111(1)) prohibits municipalities from directly or indirectly assisting any manufacturing business or other industrial or commercial enterprise through the granting of bonuses. Notwithstanding the bonusing rule, subsection 111 (2) of the Municipal Act permits, with the Municipal Affairs and Housing minister’s approval, certain financial assistance for the purpose of implementing a community improvement plan that has been adopted under the provision of Section 28 of the Planning Act. Planning Act Section 28 of the Planning Act sets out the authority for municipalities to designate community improvement project areas and adopt community improvement plans. This is done through a legal process involving public notice, a public meeting and the right of appeal. Once approved by the Ministry of Municipal Affairs and Housing, a community improvement plan can provide municipalities with broad powers to acquire, hold, clear, lease and sell land in designated areas for the purposes of community improvement. Once a municipality has approved community improvement policies and designated a community improvement project area, it may use the powers afforded through subsection 28(7) to issue grants or loans to registered or assessed owners of lands and buildings within the designated areas. Ontario Heritage Act Section 39 of the Ontario Heritage Act allows municipalities to make grants or loans to owners of heritage designated properties. These grants or loans are to pay for all or part of the cost of alteration of the designated property, on terms and conditions established by municipal council. Development Charges Act The Development Charges Act, 1997 provides the legal basis for Ontario municipalities to impose growth-related development charges (sometimes known as impact fees) in order to recover some or all of the capital costs of new municipal infrastructure requirements resulting from new development. The services eligible to be funded from this source include transportation (roads and transit), sewer, water and other services that must be provided to serve residential and non-residential growth.


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Section 4 of the Development Charges Act, 1997 exempts the first 50 per cent of existing industrial building expansions from municipal development charges. Paragraph 10 of subsection 5(1) of the Development Charges Act, 1997 permits municipalities to give full or partial exemption for some types of development. In the interests of economic competitiveness and job creation or preservation, many Ontario municipalities have chosen to use this section to wholly or partially exempt new industrial development and larger expansions of existing industrial buildings from the imposition of local development charges and impact fees. Under subsection 2(7) of the Development Charges Act, 1997, municipalities may exempt areas of the municipality from the application of a development charges bylaw. Such areas could include a downtown or development area, including community improvement project areas under the Planning Act. Municipalities may also adopt area bylaws not including a specific area. Bill 56—Brownfield Statute Amendment Act Brownfields are defined by the Province as derelict, dysfunctional or under-used industrial and commercial facilities where expansion or redevelopment is complicated by real or perceived contamination. Despite the complexity of developing these properties, they are often in desirable and strategic locations. Redeveloping brownfields means transforming environmentally challenged properties into productive properties. Brownfields are lands on which industrial or commercial activity took place in the past. They may be vacant, underused or abandoned. Brownfields are usually located in strategic areas of the community, with existing transportation, infrastructure and facilities and close to or in the downtown core. The Act removes the main barriers to brownfield cleanup and redevelopment. It sets out clear rules for the clean up of contaminated brownfield sites to ensure that environmental liability standards are met and public health protected. It would limit future environmental liability for municipalities, developers and owners of brownfield properties. In addition, it streamlines the planning process to expedite brownfield projects and help municipalities provide financial support for brownfield clean up costs. The Ministry has provided assistance to municipalities by establishing financial and liability tools. Financial Tools include—municipal loans and grants, tax incremental financing to leverage the difference between the current and potential tax yields on redeveloped properties, waivers of municipal fees where appropriate, and matching education tax rebates. Liability Tools include — MOE liability agreements signed with local municipalities and lenders that limit exposure to liability risks under circumstances such as site investigations, technology databases that provide remediation technology and project detail information, environmental liability insurance.


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Types of Programs That Promote Economic Development

• Municipal Land Assembly • Business Retention & Expansion Programs • Downtown/Area Specific Programs • Brownfield Redevelopment

The next section of the report provides an overview of the various types of programs that promote economic development and their presence across the municipalities in the survey.


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Business Retention & Expansion Programs


Municipality Business Expansion and Retention Programs Ajax

Corporate Calling Initiative - In September 2007, the Town of Ajax launched a Corporate Calling Initiative to meet with the Town's key businesses, starting with the manufacturing sector. Business Networking Seminars - As an educational and networking opportunity for the local business community, the Town organizes and hosts a quarterly seminar series entitled the Ajax Business Network. The sessions are free of charge and provide an opportunity to learn about business issues and to meet with business colleagues. Business Newsletter and Website - The Town's Business Newsletter, First News, along with the Town's website continue to be the key points of contact between the Town and the business community. The newsletter features timely articles on business issues while the website provides relevant research and information related to operating a business in the Town. Site Selection Services - A full array of services are available to both new and existing businesses wishing to re-located in the Town of Ajax. These services range from finding a location, to expediting the development approvals process, to assisting with the grand opening of the new facility.

Aurora

The Town of Aurora has implemented a number of initiatives to promote economic development which include, but are not limited to the following: Business Networking/Information Seminars – Town staff host these sessions semi-annually. Some sessions are organized in conjunction with the Aurora Chamber of Commerce. Information seminars deal with informative topics of interest to local businesses. Business Newsletter – semi-annual publication is available to all local businesses and contains news and announcements dealing with Aurora companies. Aurora Business Ambassadors Program – created in 1996, the Program involves prominent local business leaders who promote the Town globally. Ambassadors provide important feedback to Town staff on a variety of business issues as well as contacts with national and international companies. Ambassadors will also be incorporated into the Town’s Corporate Visitation Program. Corporate Visitation Program – On a monthly basis, a team of Town officials, consisting of the EDO, the CAO, and Business Ambassadors, visit a local business in order to meet company representatives, tour facilities and discuss issues of importance to each company. Investment Retention & Attraction Strategy – the EDO acts as a champion for business interests, gathers community intelligence, prepares economic market information and provides a liaison between municipal government and local businesses. Development Coordination Role – Economic Development Division staff undertake a ‘One-Point-Of-Contact’ role, working closely with the development community to assist non-residential investors in navigating the municipal approvals process. The EDO is part of a municipal team working to expedite development approvals.

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Municipality Business Expansion and Retention Programs Barrie

Corporate Visitation Program – City officials undertake visits to businesses to: express to each company their importance to the community; learn more about the business and its management; and to offer services ensuring that any challenges they may be experiencing are addressed. Business Enterprise Centre. The Centre offers a library, forms and publications, seminars, workshops, workstations and other resources to help those interested in starting their own business and provides assistance and support to small and medium-sized businesses in both their startup and early growth stages. The City of Barrie, in partnership with the Ministry of Economic Development & Trade, Greater Barrie Chamber of Commerce and the Greater Barrie Small Business Enterprise Centre host a number of seminars and events during the course of the year to provide professional development and information sharing opportunities for the business in the community. The City of Barrie works closely with a community based Doctor Recruitment Task Force with funding from the City of Barrie and the Royal Victoria Hospital. Business Ambassador Program – more than 200 local businesses make up Barrie’s Business Ambassadors. These influential and involved companies not only help sell Barrie but keep the City up to date on issues impacting the local business community. Workforce Development – Barrie works with local businesses and Georgian College to maximize opportunities for the integration of Georgian’s practical program into the business community.

Bradford West Gwillimbury

Bradford West Gwillimbury is part of the South Simcoe Economic Alliance which is dedicated to fully supporting strategic growth and offering a one-stop shop for site selection.

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Municipality Business Expansion and Retention Programs Brampton

Brampton continues to form strategic alliances with its industry clusters to manage effective local business relationships. Brampton’s BR&E program includes the following initiatives: Corporate Calling, Business Alliances, Attention = Retention, Inquiry Facilitation, and Economic Policy & Research. Workforce Development Brampton is a strong supporter of higher learning and advanced education. The city is a strategic partner and investor in the new Sheridan Centre for Advanced manufacturing and Design Technologies. Investment Marketing Program The Economic Development Office has set up a strategic economic development marketing initiative to continue to promote local business success and Brampton as a premier investment location in the GTA. Small Business Enterprise Centre The Brampton Small Business Enterprise Centre offers entrepreneurs and small business owners access to business planning, business registration, counseling, research. Leadership, and mentorship, advice, tools and seminars. Tourism Brampton highlights the uniqueness and brilliance of the City’s local venues and lucrative infrastructure development to attract residents and business to the City every year. Ambassador Program Senior business executives from some of Brampton’s largest businesses tout the benefits of Brampton as a city to live, work and play, both locally and abroad. ICI Land Use Strategy Brampton’s land use strategy preserves prime business-building lands for targeted development to ensure that new business owners coming to the City get the most out of their investment. Economic Development Research Program Brampton’s Research Program provides business owners, site selectors and ICI clients, with customized research on current economic trends, in addition to Brampton’s demographic, socio-economic and employment statistics. The Research Program serves as a data collection and dissemination centre utilizing government and private resources and to provide business owners and clients information in a timely manner.

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Municipality Business Expansion and Retention Programs Brantford

The City of Brantford administers a local Business Retention and Expansion (BR+E) program through the Economic Development and Tourism Department. The BR+E program supports local businesses by creating opportunities for direct firm assistance and enabling area businesses to become aware of programs and resources available to them, through ongoing local company visitations. The BR+E works to promote community-based business and organization economic development by offering services for location assistance, business planning, financial planning, exporting, training & development, market research, market plan development and human resources. The BR+E is undertaken through partnerships with the Economic Development Departments of the City of Brantford and the County of Brant, the Ontario Ministry of Small Business and Entrepreneurship and the Ontario Ministry of Training, Colleges and Universities. The Brantford•Brant Business Resource Enterprise Centre provides information, resources and free professional consultation to entrepreneurs either staring a business or already operating a business. The centre is part of a network of offices that serve Ontario’s small business community and is a partnership with the City of Brantford, County of Brant, Ontario Ministry of Small Business and Entrepreneurship and local businesses. In 2007, the City and its community partners began a project to produce a Workforce Development Strategy for the Brantford area. The strategy is intended to address the short and long-term labour needs of current and future employers while ensuring employment opportunities for the citizens of the community. The project will undertake a comprehensive review of established local programs and services, provide clear identification of employer needs and employee skills gaps and prepare a workforce development strategy report that will form the basis of a community workforce development plan.

Brockville

The Leeds and Grenville Small Business Enterprise Centre offers information and advice to anyone starting or managing a business.

Serving Leeds and Grenville, the Small Business Enterprise Centre is a one-stop source of information, with access to the Internet and resource materials. You will also get personal advice on preparing a business plan, financing and managing your business.

Working in partnership with the local Community Futures Development Corporations provides expertise and start-up capital.

Burlington

The City has a business-calling program operated by the Burlington Economic Development Corporation (BEDC). The program is based upon the retention and expansion software called Synchronist Business Information System. It allows for more sophisticated levels of programs and follows a rigorous process for selecting companies, arranging interviews, conducting interviews and recording and analyzing data. It has proven to be a powerful planning tool for service delivery in the municipality. Burlington also has a “Jobs Burlington Campaign” which set up a website for high tech businesses to link to labour.

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Municipality Business Expansion and Retention Programs Caledon

In addition to offering site selection, business research and development process facilitation services; The Town conducts a Corporate Visit Program. A Mayor’s Business Breakfast is held semiannually to offer the local business community networking opportunities and to hear from a keynote speaker. Published quarterly, the Economic Development & Communications Department Newsletter highlights local economic development news and activities. The Caledon Business Centre provides free consultations, business plan reviews, financing and mentoring services, free access to accountants, lawyers and other professionals, business registration, workshops and seminars to new and growing businesses. The Town of Caledon has successful, dedicated partnerships with established organizations, including the Caledon Chamber of Commerce, The Hills of Headwaters Tourism Association, Peel Federation of Agriculture, Greater Toronto Marketing Alliance and the Excellence in Manufacturing Consortium. Development charge exemption for accommodation facilities (minimum ten units). As a community health initiative, the Town of Caledon has implemented a Physician Recruitment Program aimed at attracting and retaining family physicians.

Cambridge

The City supports existing businesses with their expansion by having regular contact with the business community through networking and a visitation program.

The City also provides information and resource material through the Business Enterprise Centre.

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Municipality Business Expansion and Retention Programs Chatham-Kent

Business Development Services – acting as the champion and spokesperson for local business, gathering community intelligence and supporting business’ special issues, enhancing the existing business infrastructure. Entrepreneurial Services provide start up support and on-line business registration to new entrepreneurs in cooperation with the Ministry of Economic Development and Trade. Economic Development Services promotes Chatham-Kent to the world, communicating with senior national and international business leaders and provincial and federal government decision-makers to identify Chatham-Kent as a location for new investment, maintaining an inventory of land and buildings available for development and assisting with site selection activities. The Agricultural Services area of the Economic Development Services works at promoting and developing agri-business opportunities. Working with the University of Guelph/Ridgetown College to provide business support services through the Agricultural Business Centre. Tourism Development Services – providing support to the local tourism sector through tourism destination marketing, developing partnerships with local tourism operations and attractions, operating seasonal visitor information services.

Clarington

The Business Retention and Expansion (BR&E) program includes two essential elements: First, the Visitation Program surveys a large sample of our local companies to determine the needs, concerns and opportunities of existing local companies in order that action could be taken to respond to the companies’ needs or development opportunities. Secondly, an ongoing BR&E Implementation Program sets out to implement the actions to help businesses become more competitive. The implementation of recommendations to proactively improve the local business climate will be the responsibility of the BR&E for the Municipality of Clarington in partnership with the Clarington Board of Trade, other organizations and members from the business community

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Municipality Business Expansion and Retention Programs Cobourg

Once a year over 1,000 businesses are telephoned to update information and discuss any concerns. Manufacturers are contacted twice annually. Information and/or assistance are provided as well as appointments for personal visits by Town staff. Team Cobourg representatives, regularly visit industries that wish to expand or reorganize their operations. An Opportunity Analysis Program promotes a public forum for business to express views on present and future development. Entrepreneurial services are provided for start up and existing businesses through the Business Advisory Centre – Northumberland. This includes seminars and performance monitoring as well as a business reference library. Marketing programs such as the award winning “shop local campaign” are implemented jointly by the Town of Cobourg, Chamber of Commerce, local media and retailers from all nodes. Another example is the Town’s Tourism Partnership with wellness practitioners and accommodation businesses that mutually promote each other as Ontario’s Feel Good Town. The Town has partnered with the Life Long Learning Centre regarding skill development in Construction Trades including job placement. The Business Advisory Centre works in 6 Secondary schools promoting Business Plan Competitions and student summer businesses as future entrepreneurs. The Town works with area Chambers and EDO’s hosting manufacturing seminars.

Cornwall

The Cornwall Business Enterprise Centre is designed to allow “One-Stop” shopping for information on starting up and operating an existing business in the Cornwall / S.D. & G area. It offers support services such as:

• Library of resource materials • A quiet place to work • Free publications • Counselling on general small business • Referral to more detailed sources of information • Computer and free internet access • Provide small business oriented seminars for the general public

It also offers seminars, Stepping out on Your Own Business Information Sources, Youth Programs and a Corporate Centre Link.

East Gwillimbury

Business Development Committee—signage branding and promotion of local businesses. The Town continues to develop strategic initiatives in order to promote additional new industrial and employment growth in the municipality.

Fort Erie

Company Visitation Program.

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Municipality Business Expansion and Retention Programs Guelph

Guelph Business Enterprise Centre – A partnership with the City of Guelph’s Economic Development Department, the Guelph Chamber of Commerce and the Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA). The centre answers questions on start-up businesses, provides one-on-one consulting, seminars and training, mentoring and networking. Local Best Practices Networking Group – A partnership between the City’s Economic Development Department and the Ministry of Economic Development and Trade (MEDT) and the Excellence in Manufacturing Consortium (EMC). This group promotes an emphasis on continuous improvement and increasing members’ competitiveness. Physician Recruitment Program is in effect to attract qualified doctors to open practices in the City. Business Attraction Marketing Program Business Retention Program Visitor & Convention Services Program

Grimsby

The Town conducts a Business Visitation Program that is intended to maintain contact with local businesses, as well as host business breakfasts on a semi-regular basis to provide the opportunity for the local Chamber of Commerce in this regard.

Halton

Proactive Business Contact Program. Access to Capital Program helps companies prepare for investor readiness. This involves seminar series with three components; understanding investor needs, preparation of the investment plan and negotiating with the investor. On completion of the seminars, the company can then do its presentation in front of a review panel of three experts, which will provide a critique. The Halton Apprenticeship Advisory Council is a joint public-private venture which reviews and addresses labour needs in Halton to provide the labour resources necessary for growth.

Hamilton

The City conducts a Corporate Visitation Program. In addition, the City participates in trade fairs in Canada and the US and takes local companies at no charge for their booth space. The Hamilton Small Business Enterprise Centre provides the information and tools that entrepreneurs need to grow their businesses. It is a one-stop source for business information, guidance and professional advice on starting and running a successful business.

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Municipality Business Expansion and Retention Programs Kawartha Lakes

The Kawartha Lakes Small Business Enterprise Resources Centre helps smaller businesses realize new opportunities and increase competitiveness. The objective is to ensure that the small business community continues to be supported in its growth, while increasing employment and investment within the City. The Kawartha Lakes Economic Development Office conducts visitation programs, opportunity alert services, investment network services, business consultations, and Government liaison services In an effort to provide maximum municipal assistance to community groups and organizations, the Economic Development Office has an Economic Development Partnership Fund Program. This loan repayment program is available to groups and organizations that have secured other financing but require assistance with start-up cash flow. Applications from the smallest event to those requiring the maximum loan of $80,000 will be considered. Based on Strategic Planning exercise looking to 2010, Tourism development Initiatives include: Premier-ranked Tourist Destination Framework (2007-2008) Product development and industry/association partnerships Branding, destination Marketing and website management The Kawartha Lakes Community Health care Initiative is a non profit corporation dedicated to facilitate the recruitment of new General Practitioners and the retention of existing ones via incentive programs and community-based initiatives. There are numerous programs to promote the agriculture business including, but not limited to the following: Agriculture Economic Impact & Development Study in partnership with Peterborough County and City Kawartha Farm Fresh – a guide to buying fresh local farm products Fostering partnerships through government programs, creation of linkages to increase economic activity and opportunities

Kingston

Kingston Economic Development Corporation’s (KEDCO) activities include the promotion of the city in the international marketplace; assisting local companies with expansion/modernization projects; maintaining a computer database of up-to-date economic indicators for the area; co-ordinating local economic development efforts and advising local and senior governments on economic development matters.

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Municipality Business Expansion and Retention Programs Kitchener

The City has a Corporate Calling Program. This program is used to help identify the City’s strengths for future marketing efforts. The City is reviewing clustering opportunities of public and private companies. The City is also investigating strategic alliances to develop business relationships in the private sector. The City has a Business Enterprise Centre. The services provided include business plan review, market research, workshops and seminars, free computer use, free internet use, printing services, one-on-one business consultations, government information. The City, Provincial government and private sector sponsors provide funding for the Centre.

Leamington

The Leamington Economic Development Department’s services to business include: customized information services, market information, networking/contact, and small business consulting.

London

London Economic Development Corporation (LEDC) is a partnership between the City and the private sector. Their goal is to facilitate the process of attracting and retaining investment to the City. The main sectors of focus for the LEDC are manufacturing, life sciences, information technology and other forms of technology. Business retention activities include providing site selection data, information on government programs, providing advice and assistance, acting as a liaison with the municipal government. The LEDC also partners with a host of local service providers to assist companies with financial, regulatory, taxation and legal issues.

Markham

Innovation Synergy Centre in Markham (ISCM) is a business advisory “hub” designed to accelerate the development of thriving enterprises with 10 to 50 employees. It is not an incubator but will partner with qualified companies to support their development into larger, more prosperous organizations. Since 1997, the Town has been marketing itself through a comprehensive economic development strategy as Canada’s High-Tech Capital. Markham has attracted the largest per-capita concentration of high-tech companies in Canada.

Milton

The City operates a proactive Visitation Program. The Milton Economic Development Advisory Committee (MEDAC) was established in order to obtain strategic advice from the business community comprised of 16 members from a broad spectrum of industries including manufacturing, financial institutions, real estate, small businesses and the Chamber of Commerce. The Economic Development Office works closely with the development community and the major landowners in the 401 Industrial Park to ensure that economic development prospects are serviced.

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Municipality Business Expansion and Retention Programs Mississauga

Business Call Program - The City hosts a proactive corporate call program in key industry sectors. Elected officials and senior staff from the City visit major new companies to the City each year to develop a rapport with the business community, determine the level of satisfaction with City services and address issues. Mississauga Business Enterprise Centre (MBEC) – assists entrepreneurs to start-up businesses and existing small businesses to grow and expand. Facilitation Services – site location assistance; industry and business networks; business and government contacts. In addition, the City supplies partnership options and offers seminars for small and medium sized companies.

Muskoka

Muskoka Enterprise Centre servicing all of Muskoka; it is funded from municipal contributions and grant from Province

Niagara Falls

The City operates a proactive Visitation Program.

Norfolk

Development Coordinating Committee – A monthly meeting of all Norfolk County departments provides a streamlined, proactive approach to processing and assisting key development applications. Business Visits Program – The Norfolk County Economic Development staff visit manufacturing, agricultural and tourism businesses on an ongoing basis and assist in facilitating any outstanding issues they may have, or connecting them with local, provincial and federal support programs. Site Selection – Norfolk County offers site location assistance for developers of industrial and commercial projects, including the maintenance of an inventory of available properties. Networking – Norfolk County offers networking opportunities for business through its Advisory Board, and networking teams for Industry, Agriculture and Tourism, through meetings, workshops, careers fairs and seminars Marketing Partner Program – Norfolk County works collaboratively with participating industrial, agricultural and tourism-related businesses on marketing campaigns and other initiatives, such as the annual Community Profile publication.

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Municipality Business Expansion and Retention Programs North Bay

The City’s Economic Development Department provides turn key services to prospective investors including site searches, land sales, labour market analysis, public funding applications assistance, financial structuring and related services. North Bay’s Business Retention & Expansion program was implemented for the first time in 2005 as a communication tool between the Mayor’s Office of Economic Development in partnership with the North Bay & District Chamber of Commerce and the local business community. Phase one, now complete, was designed to gather empirical data from a wide cross section of firms in a variety of sectors through a confidential survey process. Results have provided the community with a better understanding of the benefits and challenges to doing business in North Bay as well as enabled firms and the City to capitalized on several value add and business expansion opportunities. Phase two, the on going company visitation program is now in place and continues to provide valuable feedback and facilitates issue resolution. The Business Centre - Nipissing Parry Sound, a partnership between the City, the Province of Ontario and various community stakeholders assists in the start-up and expansion of new and existing businesses. The Centre provides support through the first five years of operation, by offering business consulting services and information concerning market research, business plans and financing. Incentive and grant initiatives specific to Northern Ontario such as the Northern Ontario Young Entrepreneurs, Emerging Technology, Infrastructure and Community Development programs offered through the Northern Ontario Heritage Fund and those available through FedNor and their Community Futures Development Corporations assist with the expansion of existing companies and the attraction of new investment to the region.

Oakville

The Oakville Economic Development Alliance (OEDA) – provides a company proactive Visitation Program to assist businesses and ensure that they are satisfied with Oakville. In addition OEDA provides site information, economic data and acts as the lead advisor to the Oakville Council, Chamber of Commerce and developers on expansion opportunities/constraints.

Orangeville

The Town operates a Small Business Enterprise Centre for business start-ups. The Orangeville & Area Small Business enterprise Centre (SBEC) provides guidance for start-up and existing companies.

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Municipality Business Expansion and Retention Programs

Oshawa

Business retention is part of the City’s Economic Development Strategy. Oshawa has a business retention and expansion/Corporate calling program which is designed to provide excellent customer service to existing businesses by opening lines of communication, creating loyalty and assisting Oshawa firms with business opportunities and addressing their issues and business concerns. Business Advisory and Enterprise Centre run through the region of Durham - on behalf of the City of Oshawa. Site selection services to allow for quick response to inquiries, maintain inventory of available lands and buildings and other critical data for site selection decisions. Advocacy – provide coordinating role to review and streamline approvals and provide connections with regional, provincial and federal organizations and agencies. Newsletter – publish a quarterly newsletter featuring local business expansions, openings, information which is mailed to over 6,000 businesses, federal and provincial departments, site selectors Outreach – organize quarterly information meetings on topics of interest to business community (i.e. automotive outlook, economic outlook, etc.)

Ottawa

The Entrepreneurship Centre is an initiative of the Ottawa Centre for Research and Innovation (ORCI); dedicated to helping Ottawa entrepreneurs make educated decisions about starting and growing their businesses. The centre aims to promote Ottawa’s economy, through the development of products and services that encourage entrepreneurship and support business growth. The City of Ottawa, the Ontario Ministry Enterprise and Innovation, the Royal Bank, Nelligan O’Brien and numerous other business partners fund the Centre. The Centre provides links to other business organizations, seminars and entrepreneurial events, online training and many other tools and resources to assist budding entrepreneurs. BizPal – an initiative that has been developed with a lead group of government partners to provide businesses with a way to identify the entire permit and license requirements at one time. The Ottawa Centre for Research and Innovation (OCRI) is a not-for-profit organization supported by over 600 members. OCRI builds on the strengths of the region to advance research and development, lifelong learning, professional development and community infrastructure. Ottawa Global Marketing , a division of OCRI works with the private sector and all three levels of government to attract investment, people, and companies to the region. It is a lead organization in the branding and marketing of Ottawa internationally. The Ottawa Capital Network (OCN) assists in creating efficiencies in the capital market through programs aimed at educating the entrepreneurial community, creating linkages among the investment community and providing knowledge and support to the business community. 2007 Ottawa Small Business Forum – a unique learning and networking opportunity that focuses on supporting the success and growth of Ottawa’s small and medium size businesses. The Forum strives to provide entrepreneurs in growth mode with access to relevant and reliable information. Ottawa.com web site: - developed to position itself as the “official” source of information on Ottawa, which will be achieved through prominent positioning of the site on major search engines. Ottawa.com provides a strong, focuses and strategic web presence to enable an external audience to gather information on investment, employment, tourism and other opportunities in Ottawa.

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Municipality Business Expansion and Retention Programs Parry Sound

Ambassador Program - The mission of the Town of Parry Sound's Business Development Plan is to diversify Parry Sound's economic base by building the economic capacity of the community and aggressively promoting the Town as a diversified vibrant centre which recognizes and embraces small town qualities, protects the natural environment, and promotes regional partnerships and cooperation.

To this end, Council has appointed 42 local business people as "Ambassadors". The goal of the "Ambassador" is to work with the Business Development Team to attract the establishment of new businesses in order to create employment and business development in accordance with Council's Business Development Plan Mission.

The Ambassador Program will enable the community to achieve a broader reach for its targeted business development marketing and promotion. The Ambassador program will take advantage of local business people who have occasion to travel throughout the province, nationally and internationally and can potentially court some key business development prospects for the Town.

Peterborough

Operated through the Greater Peterborough Area Economic Development Corporation (GPAEDC). The GPAEDC is governed as a public/private non-profit partnership corporation. The following programs are used: -Proactive business retention and expansion program, including business visitation programs, government funding programs, and acting as a government liaison -Maintain economic data, statistics and information -Develop partnerships to promote, support and sustain growth -Mediate conflicts and advocate for business concerns -Market Peterborough to prospective businesses The Business Advisory Centre has consultants to advise both prospective and established business owners on key aspects of start-up and maintaining successful businesses. The Centre provides information on government programs, library, trade show directory, internet access, personalized business consultations and seminars. Peterborough also has a Business Advisory Centre (Phase 2), which focuses on businesses that are 3-5 years old. Issues such as capital expansions, accounts receivable and other financial matters are typically addressed. The City has a Physician Recruitment Program, which is funded by the Federal Government. There is full-time staff dedicated to the program. A program in the community has been established to offer incentives to attract new physicians to the community. Skilled Labour Recruitment Program, which is funded by the province to attract new manufacturing companies to the community and help retain a skilled labour force in existing companies.

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Municipality Business Expansion and Retention Programs Pickering

Corporate Calling Program, connecting our office with:

• Local businesses of all sizes and sectors as a means of engaging them in our local economic growth and providing an avenue for them to voice concerns and share successes

• Government agencies and institutional and community groups that impact our local economy

• External businesses and partners, representing the voice of both Pickering and Regional business interests

The Economic Development Office partners with local, regional and provincial groups as a means to enhancing and protecting the interests of our local businesses. Partners include the Ajax-Pickering Board of Trade (APBOT), The Greater Toronto marketing Alliance (GTMA), Durham Strategic Energy Alliance (DSEA), The Region of Durham Economic Development Office, the Durham Region Local Training Board, The Business Advisory Centre Durham (BACD) and more. Publications - Publish an Available Land & Space Directory, View on Business Newsletter, Economic & Community Profile, Business Start-Up Directory and Business Directory listing over 2400 local businesses by size and sector. The City also maintains a business website providing statistics, news, economic development program details. Film permit access, land and space inventories with aerial mapping, development news and images, links to all manner of local and regional business interests and much more. Seminars and Business Start-Up Consultations are also offered to anyone interested in business matters.

Port Colborne

Corporate Visitation Program. The Economic Development Office assists firms in developing new export markets and expanding existing companies.

Richmond Hill

Corporate Calling Program. This program responds to leads from within the local business community itself and through information obtained from professional affiliations and sources in a concerted effort to call on businesses of varying size and different stages of development. Small Business Coordinator - seminars, queries, etc. The Office of Economic Development (OED) will assist local industries to increase their international presence and competitiveness, penetrate new markets, develop new products and realize new business development. In order to ensure opportunities are realized, the Richmond Hill Office of Economic Development is facilitating strategic alliances to promote increased opportunities for Richmond Hill companies, which would result in diversification, expansion, and job creation. Film and Conference Attraction

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Municipality Business Expansion and Retention Programs St Catharines

• Corporate Visitation Program • Physician Recruitment • Domestic and International Marketing • Event Planning • Business Recruitment and Site Selection • Small Business Development • Industry Seminars & Workshops

St. Thomas

The St. Thomas E.D.C is active in encouraging and supporting business development through methods such as corporate visitation, the provision of aid with expansion planning, domestic and international marketing, business recruitment and site location. The St. Thomas E.D.C. has formed an association with Aylmer, Ingersoll, North Perth, St. Marys, Stratford, Tillsonburg and Woodstock called the Southwestern Ontario Marketing Alliance (SOMA). SOMA aggressively markets the region internationally to potential investors and actively supports business interests. There are no Industrial Development Charges in the City of St. Thomas

Stratford

The Stratford and Area Business Association is active in promoting and improving business development. Under the CASP program 24 companies were assisted in the development of business, marketing and financial plans. Presentations are made to business establishments. A survey was designed to determine the direction in which the business community would prefer to proceed in promoting future economic development plans. Training courses to local businesses are provided – computer, hospitality, and customer service. The City has formed an association with Aylmer, Ingersoll, North Middlesex, Woodstock, and St. Thomas called the Southwestern Ontario Marketing Alliance (SOMA). SOMA actively supports local manufacturers and their investments in the region by promoting their interests in the community

Sudbury

Regional Business Centre operating from the office of Sudbury Development Corporation, the Regional Business Centre is an independent multi-sector partnership, which includes the banking, educational, municipal, and private involvement that provides public access to all of the resources required for business start-ups, growth or expansion through one location. Workshops and seminars are provided. The City operates trades shows and conducts trade missions. In addition, businesses are visited on a regular basis through a visitation program.

Thunder Bay

The Thunder Bay & Area Entrepreneur Centre exists to offer free and confidential business consulting services to both new and existing small businesses. The services include providing information on various business topics to one on one consultation with a Small Business Consultant.

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Municipality Business Expansion and Retention Programs Tillsonburg

Corporate Visitation Physician Recruitment

Timmins

Services include site selection, exporting information, community statistics and demographics and assistance on government assistance programs The Business Enterprise Centre (BEC) provides a full range of business support (training, business plan development, advice, referrals, a business library, provincial registration of businesses, etc). The City has formed a Community Development Committee which is comprised of a team of senior staff who meet weekly to deal with matters relating to land acquisitions/purchases, development proposals, special projects and are available to meet face-to-face with residents and business people to discuss issues and proposals relating to community development. Timmins and Area Business Self-Help Office offers a walk -in resource library of business information with a knowledgeable Business Consultant. Council has eliminated development charges in the City for all classes of development. The TEDC provides a full range of programs and services to support existing business and to attract new business to the City.

Toronto

Economic Development assists small business, stimulating entrepreneurial development, and revitalizing commercial and industrial employment areas.

Economic Development manages Enterprise Toronto www.enterprisetoronto.com, a public-private alliance assisting entrepreneurs and small business. Its four business centres provide one-on-one assistance to those starting or growing an early stage business.

Toronto cost-shares capital improvement in designated retail business districts and traditional employment areas.

Toronto’s Economic Development team provides specialized business knowledge and information on Toronto’s key industry clusters including:

• information technology and digital media; • biotechnology and pharmaceuticals; • tourism; • financial and business services; • call centres; • fashion and apparel; and • food, beverage and packaging.

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Municipality Business Expansion and Retention Programs Vaughan

Corporate Calling Program Partnerships and International Partnerships Business Link Newsletter, complimentary to all Vaughan businesses Online Business Directory, complimentary basic listing Vaughan Corporate Centre Vaughan Business Enterprise Centre Ambassador Program

Wasaga Beach

The EDO is involved in a number of programs:

• Marketing the community to attract tourists and other new businesses by attending trade shows, advertising and promotion initiatives

• Supporting existing businesses by having regular contact with the business community

• Providing an annual operating grant to our local Chamber of Commerce. This includes the facility and financial support for part time summer students for the visitors’ centres.

• Working closely with developers to market their properties • Assisting with an annual Business Show

Waterloo (Region)

The Region co-ordinates an annual survey of all businesses in the community. This is done in conjunction with the lower tiers.

Welland

Site Location Business Facilitation Venture Niagara Club 2000

Whitby

Whitby First Promotion Program Entrepreneurship & Small Business Support Program, including Business Seminar Program, Whitby Business Resource Centre, One-on-One Consultation, Partnership in the Business Advisory Centre Durham Invest Whitby Support Program whose initiatives include: Business Planning Workshops, InvestmentLink Program, International Trade & Pre-Qualification Meetings, Government Funding Programs Tracking System Business Growth and Expansion Support Program Site Selection & Relocation Support Program Tourism Whitby Support Program Film Whitby Support Program Agricultural Support Program

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Municipality Business Expansion and Retention Programs Whitchurch-Stouffville

The Town began the BR&E Visitation Process in January 2007 and has since, completed 97 individual business interviews. The project has focused on retaining and growing existing businesses and downtown revitalization. The project was conducted in partnership with the Province of Ontario, Region of York, Whitchurch-Stouffville Chamber of Commerce and the Stouffville Business Improvement Area. Rural Development Consultations – These are used to identify appropriate and realistic ways in which rural areas can participate in the Town’s overall economic growth – for example, fostering ecotourism, entrepreneurship and agribusiness. General promotion for both business and tourism attraction. Continuous data collection and revisions to facilitate investment decisions in favour of Whitchurch-Stouffville.

Windsor

The City has a Corporate Visitation Program and a Business Self-help Centre

Woodstock

Services offered by Woodstock Economic Development include:

• Land and building site selection information • Provision of statistical and market data • Promotional programs to encourage new investment • Free assistance to new and existing local companies • Product sourcing and potential market identification • Assistance with business start-ups • Liaison with provincial and federal governments • Consultation and networking with local businesses and industry

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Downtown/Area Specific Programs The following programs have been developed to address specific areas of improvements within municipalities. Some of the programs are available for all property types, while others target specific forms of redevelopment. The programs may be in the form of a loan, a grant, waiving of fees, tax rebates and tax forgiveness.


Municipality Type of Program Downtown/Area Specific Programs

Ajax

Municipal Property Acquisition, Investment and Partnership

Rehabilitation of existing Town property, acquisition of property and public/private partnerships for rehabilitation of public or private lands

Rehabilitation Tax Grants (not currently active)

Where rehabilitation/improvements result in an increase in assessed value, an annual grant equal to 80% of the increase in the Town’s taxes is provided for 10 years.

Grant Reimbursement of 80% to 100% of development and building permit fees

DC Exemptions/Reductions

Full exemption or reduction (50% to 75%) to encourage higher density and more intensive residential and mixed use developments

Parkland Dedication Reduction

Provides relief in form of reduced parkland dedication requirements for medium and high density residential development

Exemption from Parking Requirements

Relief in the form of a reduction in the number of parking spaces required

Barrie

Loans

Grants

DC Exemptions

Tax Incremental Financing

The City of Barrie has implemented incentive programs in the City centre Planning Area to encourage development and redevelopment in the Downtown and Allandale communities. The historic downtown core and former Village of Allandale together form two focal points at either end of Kempenfelt Bay. The long term vision is to see the entire City centre area grow and offer more opportunities for business, residents and lifestyle/culture. The Downtown Community Improvement Plan and the Allandale Community Improvement Plan complement each other and offer a range of programs in the form of loans, grants and tax incremental financing. A development charge exemption is also in place in certain areas within the Downtown Community Improvement Plan and the Allandale Community Improvement Plan.

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Downtown/Area Specific Programs



Brampton

Downtown Development Corporation

The Brampton Downtown Development Corporation (BDDC): a financially sustainable funded, semi-autonomous organization that has evolved from the existing Brampton Downtown Business Association (BDBA), and will have expanded powers pursuant to existing municipal legislation, namely: Community Development Corporation, BIA, Municipal Business Corporations legislation. The Brampton Downtown Development Corporation is the first Development Corporation of this kind in the Province of Ontario. After a 5-year process, the regulation was finally passed through Provincial Cabinet in April 2005. It is a new development tool that will have the capacity to undertake considerably more than the existing BIA is able to currently undertake as a Part III Corporation. This includes undertaking a program of grant making, and other promotion, improvement, development and redevelopment programs.

Brantford

Grant

Building Permit Fees

DC Exemptions

The City provides a Performance Grant Program to assist businesses and property owners within the Downtown Community Improvement Project Area in the implementation of sound business plans that will generate increased economic activity in the Downtown. The grant is to assist with the financing of costs associated with the rehabilitation of lands and buildings relating to the implementation of such business plans. The City has reduced building permit fees to encourage construction activity in the Downtown Community Improvement Project Area. No development charges in Downtown BIA area.

Caledon

DC Exemptions

BIA

Exemption of development charges for the Caledon East Commercial Core Area and the Bolton Business Improvement Area (BIA) The Town assists the Bolton Business Improvement Area (BIA) Board of Management by providing funds that are allocated to enhance the economic viability and competitiveness of the downtown core

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Cambridge

Interest Free

Loan

With grant Option

Grants

Tax Rebate

No Fee

No Fee

Building Revitalization Program - The City offers interest-free and partially forgivable loans (on a matching-share basis) for property improvements that focus on improving the street appearance of buildings and encourage structural and weather/waterproofing repairs. The City will lend up to $20,000 per building, with partial loan forgiveness of up to 35% available. (A maximum of $60,000 per property owner is available). Instead of entering into a loan arrangement with the City, the program can also be arranged so that the partially forgivable portion can be giv en as a grant. Design Guide Program - This program offers grants for owners to retain professional assistance in designing property improvements. The City offers a $750 grant for design assistance in the downtown core. Realty Tax Rebate Program– a three year program that provides a rebate of a percentage of the City’s portion of the increase in City property taxes as a result of building improvements and/or new development. All properties in the core are eligible where the property improvements result in an increase in the City property taxes. Development Application Fee Waiver—no fees for applications under the Planning Act (Site Plan, Zone Change, Official Plan Amendment, Subdivision) for new residential development in the downtown core Building Permit and Sign Permit Fee Exemption—all properties in the core areas do not pay a fee for obtaining a building permit or permits for signs

Clarington

Grant

Grant

Grant

Upgrade to Building Code Grant Program. Intended to assist property owners with the financing of building improvements required to bring existing older buildings into compliance with the current Ontario Building Code. It will provide up to $10,000 or one third of the cost of building improvements. Signage Program. Assist business owners with financing the design and installation of new signage within the commercial zone (Main Street) of the Community Improvement Plan area. Provides a grant equivalent to 50% of the amount of new signage, not to exceed $2,000 Façade Improvement Grant Program. Available to registered property owners within the Community Improvement Area for the Municipality of Clarington. Grant covers up to 50% of the costs of the eligible work per building to a maximum of $5,000 per municipal street address or storefront, subject to an overall maximum of $45,000 per property owner for a building with multiple street addresses or storefronts.

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Cornwall

Loans, Rebates

Heart of the City Program initiatives including: Tax rebates Tipping fee relief Façade improvements Planning, permit and development fee relief

Guelph

Interest Free

Loan

Downtown Residential Incentive Grant Program – a tax incremental waiver program, which encourages the rehabilitation and renovation of the upper stories of existing buildings and their conversion to residential use.

Hamilton

Financial

Assistance

Grant

Interest Free Loan

Grant

The City of Hamilton offers financial assistance programs in the form of loans and grants to assist with various costs associated with the development/redevelopment of the downtown. Downtown development is exempt from development charges within a defined area. Additionally, there is a program to provide assistance to property owners within the 11 Citywide Business Improvement Areas for commercial property façade improvements.

BIA Commercial Property Improvement Grant is a program that provides financial assistance to commercial property owners and owner-authorized tenants within the 11 Citywide BIAs. The program provides financial assistance for façade improvements of commercial properties within the BIAs through a matching grant (to a maximum of $7,500 per property).

The Hamilton Downtown Residential Loan Program was developed to provide a financial incentive to developers in assisting with the costs of converting commercial space in commercial buildings into apartments, or renovations to bring existing apartments into compliance with the property Standards By-law and Fire code. Under the program, loans will be interest-free for a maximum of 5 years. The principle repayable in annual amounts of ten (10%), in 12 equal monthly payments of the original loan amount. The balance outstanding will be paid by a balloon payment at the end of the five-year term. The maximum loan amount is calculated on the basis of $20 per square foot of habitable floor space. The Enterprise Zone makes tax grants available for developing, re-developing or renovating residential/commercial lands and buildings located within the boundaries of the Downtown Hamilton Community Improvement Project Area. The program will authorize a nine-year grant, in an amount not exceeding the increase in municipal realty taxes as a direct result of the development/redevelopment of the land and/or building. Grants will not exceed the costs of the property’s development/redevelopment.

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Municipality Type of

Program Downtown/Area Specific Programs

Kitchener

Grant/Loan

Grant/Loan

Façade Improvement Loan Program. The City may provide financial assistance for the façade and interior improvement of the building up to $15,000 per municipal address, $7,500 for interior work and $7,500 for exterior work. 15% of the financial assistance will be in the form of a grant given as a forgivable loan and 85% will be a loan. Upper Storey Renovation Program. The program will assist owners with renovation costs in the form of loan and grant funding, to a maximum of $100,000 per property, based on 50% of renovation costs.

Leamington

Loan

Façade Program. Assist owners in upgrading the facades of their buildings. Loan would cover up to 30% of the cost of eligible façade improvements to a maximum loan of $20,000

London

Loan

Interest-free Loan

Grant

Grant

Façade Restoration Loan Program – assists Downtown property owners interested in improving their building façade. May be eligible for a ten-year interest-free loan up to a maximum of $25,000 or half the value of the façade improvements being proposed. Upgrade to Building Code Loan Program – assists Downtown property owners with interior improvements that relate to Fire and Building Code requirements. May be eligible for a ten-year interest-free loan up to a maximum of $50,000, or half the value of the work proposed. Economic incentive for the rehabilitation and/or redevelopment of commercial and residential buildings in the core. If property taxes increase as a result of a rehabilitation and/or redevelopment project, the City will grant back a portion of that tax increase every year, for ten years. A MainStreet London Program that provides grant money for building and business owners who want to improve the façade of their building.

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Newmarket

Grants

Façade Improvements & Restoration Program - The grant program will see property owners receive a matching grant of up to 50% of eligible costs to a maximum of $15,000.00 per property, except for corner and laneway properties which shall be eligible to receive a matching grant of up to 50% of eligible costs to a maximum of $20,000.00 per property.

The Project Feasibility Study Program is intended to undertake studies necessary to determine project feasibility be they adaptive re-uses of existing facilities or complete redevelopment projects in the Community Improvement Plan. This program applies to all properties within the CIP. The grant program will see property owners receive matching grants of up to 50% of eligible costs to a maximum of $10,000.00 per property. Adjacent properties under the same ownership and land assemblies would only be eligible for one grant.

The Interior Renovation and Improvement Program is intended to promote upgrading of and improvement to the interior of deteriorated or functionally obsolete buildings in order that they may be brought into compliance with the Building Code and the Fire Code. The grant program will provide property owners with a matching grant of up to 50% of eligible costs to a maximum of $15,000 per property. The Business Sign Program is intended to promote unified updated signage within the Main Street retail area as well as to promote an effective sign presence in the CIP area that requires signage. This program is directed at commercial and industrial properties within the CIP area to update their signs consistent with the neighbourhood. The grant program will provide property owners or business tenants up to 50% of eligible costs to a maximum of $2,500 per business. The Redevelopment and Rehabilitation Tax Incremental Program is intended to provide financial incentives in the form of grants to property owners who undertake appropriate redevelopment of properties that increases property assessment resulting in increased Town property taxes. This incentive program is meant to stimulate investment by the private sector that would otherwise not occur by providing an eligible property owner with a grant equivalent to a portion of the resultant Town property tax increases. This program will function as an annual grant for up to 10 years equivalent to a portion of the tax increase the property will experience as a result of the improvement/redevelopment.

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Newmarket (continued)

Loan

Parking Relief

The Residential Conversion and Intensification Program is intended to promote the conversion and intensification of second and third story spaces along Main Street for residential purposes. The loan program will provide property owners with an interest-free loan to pay for up to 50% of eligible costs to a maximum of $100,000 of the conversion of commercial/industrial space to residential units and construction of new units on vacant land or as part of an existing structure. Parking Requirement Program. Allows for relief or reduction or waiving of standard parking requirements.

Niagara Falls

DC

Exemptions

Loan

Loan

Grant

Development Charge Exemption Program – will provide a financial incentive in the form of an exemption from payment of 75% of the City development charge on residential, commercial and mixed use development and redevelopment projects that create additional residential units and/or commercial space. Residential Loan Program – 0% interest loan based on $20 per sq. ft. of habitable residential space constructed to a maximum of $20,000 per residential unit created. Promote conversion, infill and intensification for Downtown area. Commercial Building Loan and Façade Grant – 0% interest loan equal to 50% of the cost of building maintenance and improvements to a maximum loan of $15,000 per property. Improvement, restoration and rehabilitation of existing commercial and mixed use buildings and building facades. Revitalization Grant Program – annual grant equivalent to 80% of the increase in City property taxes for first 5 years, 60% in years 6 and 7, 40% in year 8, and 20% in years 9 and 10. Building renovations, additions and new construction

Norfolk

DC Exemptions

No development charges for all developments within the boundaries of the Central Business Districts (Simcoe, Delhi, Port Dover, Port Rowan, Waterford) No development charges for roofed accommodation development (hotels, inns, bed and breakfast and other tourist accommodation) No development charges for brownfield developments, parking garages, affordable housing, temporary structures, farm help house development, and some others.

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Norfolk (continued)

Non-Financial

Grants & Interest Free

Loans

Norfolk County facilitates ongoing revitalization initiatives in its central business districts, such as Simcoe, Delhi and Port Dover. Norfolk County has submitted a Community Improvement Plan to the Province of Ontario for approval. If approved, it is expected to include a Façade Improvement Program and other subsidies.

North Bay

Grants/Interest Free Loans

Downtown Community Improvement Plan provides funding in the form of both grants and interest free loans to either building or business owners for façade/leasehold improvements, feasibility studies and the revitalization/redevelopment of buildings. Grants of up to $15,000 and interest free loans of up to $50,000. The City also operates a Conversion Credits Program for Community Improvement areas, where credits are based on per square foot, i.e. if converting from industrial to residential the owner gets a credit of approximately $8 per square foot for what has been demolished, to be used against the residential re-construction charges.

Oshawa

Loan/Grant

DC Exemptions

The City of Oshawa received Provincial approval for a central business district (18 blocks). The loan programs consist of Façade Improvement Loan Program, Upper Storey Conversion to Residential Loan Program and Upgrade to Building Code Loan Program. The grant programs consist of Residential Development Charge Grant Program, Increased Assessment Grant Program, Building Permit Grant Program and Parkland Dedication Fee Grant Program. The City has launched an aggressive 37 step Downtown Action Plan which includes establishing a Downtown Development Corporation, converting some one way streets to two way, attracting residential builders to the downtown core to realize intensification goals, the development of an Urban Design Master Plan, etc. Development charges are waived in the downtown Shoulder Area CIP provides grants and loans similar to the downtown CIP as well as the Simcoe Street South CIP which provides a façade improvement loan program of up to $15,000 per municipal address

Ottawa

No Fee

The City of Ottawa offers the following incentives: No development charges for residential construction in the Central Area and Centretown Reduced parking requirements for mixed use development on selected downtown streets Expedited development approval process

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Pickering

Non-financial

Direct marketing to promote specific developments and targeted sectors.

Port Colborne

Residential and Commercial Tax refunds Commercial Façade Loans Exemptions

The City approved a by-law in 2004 to provide tax assistance in the form of refunds of the taxes for up to 10 years for City municipal purposes on all improved residential and commercial properties in the Community Improvement Plan Areas that have been increased as a result of improvements. Commencing in 2004, the City implemented a program to provide loans of up to $1,000 per project for design projects and up to $10,000 per project for improvement projects for commercial facades Exemptions for the creation of new residential or commercial units of building and planning fees as well as an exemption of parkland dedication fees and parking and loading space requirements

Richmond Hill

Interest Free

Loan

The City provides a façade matching interest free program of up to $10,000 for downtown properties.

Sarnia

Grant/Tax Relief

Fees waived

Façade Loan

The City provides grants to property owners who undertake renovations/rehabilitation to their properties that result in an increase in their assessment and a corresponding increase in their taxes. The grant is equal to any increase in taxes paid as a result of the work being done. The grant is available for a period of 10 years for non-heritage properties. The grant is 100% of actual tax increases as a result of increased assessment in years 1-8, decreasing to 75% in year 9 and 50% in year 10. Building permit fees are waived in the downtown until January 1, 2007 Loans are available to a maximum of $20,000 per storefront or the total cost per storefront of the proposed eligible improvements whichever is the less, to a maximum of $60,000 per property. Interest will be charged at one half the prime rate of the City’s banker at the time of the application. Term is open not to exceed 10 years

St. Thomas

Grant

The City operates a Community Improvement Program whereby grants, interest-free loans, financial aid for façade improvements and the waiving of building permit fees are offered to pre-approved applicants.

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Sudbury

Tax

incremental financing

DC Exemptions

Parking

Requirements

Designated a Community Improvement Area to allow the City to provide a Tax Incremental Financing Scheme to support downtown redevelopment or rehabilitation. This is a 10-year program whereby the maximum amount of the tax rebate shall not exceed the anticipated increase in municipal realty taxes as a direct result of the redevelopment. The rebate is on a declining basis whereby in year 1 it is equal to 100% of the municipal realty increase, declining 10% each year. The total amount of the rebate shall not exceed the costs of the property’s rehabilitation. Elimination of development charges in the downtown core Permits the conversion of vacant commercial or retail space to residential uses without the requirement of providing parking. No zoning requirements for parking for commercial uses.

Thorold

Grant

Façade Improvement Grant Program – grants will be available for the Downtown Thorold Area equal to 50% of the eligible costs to a maximum of $10,000 per building.

Thunder Bay

Grant

Loan

Core Area Rehabilitation & Redevelopment Grant Program – eligible property owners can receive a grant equal to 100% of any increase in municipal taxes that result from the re-assessment of improved property for a ten-year period. Core Area Façade Loan Improvement Program – eligible property owners can receive interest-free loans, amortized over 10 years for 50% of the cost to improve the exterior facades of buildings to a maximum of $15,000 per loan. Amendments to the Central Business District Zones (CBD) now allow for an increased number of uses within the city’s downtown areas. It also alters various standards such as yard, frontage and parking requirements in an effort to facilitate positive development.

Tillsonburg

Approved Community Improvement Plan for the downtown core with tax increment financing, waiver of building and other fees.

Timmins

A Community Improvement Plan for the downtown core areas of the City is currently underway and will identify a variety of incentive programs to encourage investment and improvements.

Toronto

Façade

Supplementary programs in Streetscape Improvement, Commercial Facade Improvement, Banner and Mural, Commercial Research, and Community Festivals and Special Events are also offered.

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Waterloo

Interest Free

Loan

The City has a façade program that provides up to $15,000 in interest free loans.

Welland

Loan

DC Exemptions

Fees waived Interest Free Loans Tax Incremental Grant Program

Façade Improvement Loan Program. Provides assistance to rehabilitate and improve facades of commercial buildings in the Downtown Community Improvement Area. The loan covers 50% of the eligible improvement costs to a maximum of $15,000 per municipal address. Residential DC exemptions in the downtown Refunding most planning and building permit fees and parkland dedication fees. Assistance will be 50% for projects other than those creating new residential units and 100% for new residential rentals. Interest free loans to pay for conversion of existing commercial space to residential units and the construction of new units on vacant land. The maximum loan amount is to be calculated based on $10 per square foot of habitable space, with a maximum term of 10 years. This program promotes the redevelopment and rehabilitation of the downtown by removing the financial disincentive of increased property taxes associated with redevelopment in the short term. The municipality will give grants equivalent to a portion of the property tax increase for a period not to exceed 10 years (80% in year 1 and 2, 70% in year 3 and 4 etc.) Waiving or reduction in residential parking requirements for Improvements or change of use to existing buildings and additions or new building construction as set out in the Zoning by-law.

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Whitby

Grant

Façade Grant Program in place for 2 years – a minimum investment of $5,000 will result in a $2,500 grant for approved items. Applicants can reapply every 5 years. Applicants can get a grant for up to $1,000 for architectural, engineering and design fees. Downtown Development Office provides support to downtown property and business owners including publishing annual business directory. Advertising, special events, studies and information products, business recruitment and retention, banners and signage, etc. Ongoing program of enhanced capital improvements to public streets and parks in the downtown areas.

Whitchurch-Stouffville

Downtown Community Improvement Program – aims to revitalize the downtown area restoring the ‘country town’ feel and centrality to the community. The program has been designed to brand the downtown area, and create an atmosphere that encourages the consumer to visit and stay longer in downtown Stouffville.

Woodstock

Tax Rebate

Grant

Downtown Improvement Area Grant Program – properties that are reassessed as a result of renovation, rehabilitation, or redevelopment are eligible to apply for a grant following work that would trigger a reassessment. The portion to be granted back only includes the increase in municipal taxes and BIA levy associated with the improvement. The portion of municipal taxation levied for Education and Upper tier purposes will not be granted back. The total value of the grant shall not exceed the value of the work done. The City offers Rehabilitation and Renovation Grants – applies to commercial, institutional or industrial buildings. For this program 80% of the increase is eligible in the municipal portion of the taxes and BIA levy in year one, decreasing to 60% in year two, 50% in year three, 40% in year four and 30% in year five following reassessment. Redevelopment Grants – applies to all classes of new buildings that are developed on vacant land or cleared sites within the downtown area.

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Brownfield Redevelopment A “Brownfield site” is considered to be a property with or without buildings or structures, having a history of either industrial or commercial uses and which, as a result of these uses, has become environmentally contaminated under circumstances where there is no reasonable prospect that the remediation of such contamination will be accomplished solely by the private sector. Brownfields are viewed by many as opportunities for revitalizing urban communities. Some of the advantages of Brownfield Redevelopment include:

• Revitalization of the downtown core and surrounding neighbourhoods • More effective use of existing municipal infrastructure • Reduction in pressure for suburban expansion • Clean-up of environmentally contaminated sites • Increased tax revenue • Create jobs • Improve the overall liveability of urban neighbourhoods


Municipality Brownfield Development Brantford

The Brantford Brownfields Financial Tax Incentive Program provides tax assistance to private developers for the rehabilitation and redevelopment of brownfield properties. The goal of this program is to work with developers by providing financial assistance for the redevelopment of brownfield properties so that these sites can be more competitive with Greenfield properties. This program implements, in part, Brantford’s Brownfield Sites Community Improvement Plan, which promotes the healthy rehabilitation and redevelopment of eligible brownfield sites for a defined period of time. The financial incentive program will allow successful applicants to obtain rebates on the municipal and school portion of the property taxes paid on rehabilitated brownfield properties. Up to 100% of the cost of environmental remediation may be eligible for rebates. The Brantford Brownfields Financial Tax Incentive Program is designed to work in conjunction with the Brownfield Financial Tax Incentive Program established in 2004 by the Province of Ontario. Application to the Brantford Brownfields Financial Tax Incentive Program will also serve as the application to the provincial program. Developers can receive a credit from development charges payable for a project for the cost of environmental remediation work carried out on the property. Brantford is actively involved in assembling brownfield properties, carrying out environmental site assessments and removing encumbrances and then requesting proposals for the redevelopment of these lands.

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Municipality Brownfield Development Cambridge

Opportunities are available to potential purchasers of contaminated sites to cancel a portion of all outstanding taxes. It may be possible to receive a Development Charges credit equal to the restoration costs of the property (not to exceed the total development Charges payable to the City on the project)

Clarington

No development charge shall be imposed with respect to developments or portions of developments that result in addition of a single unit within the existing footprint.

Cornwall

Tax incentives and tipping fee relief for a development in an existing brownfield site

Guelph

The City has developed a preliminary inventory of approximately 175 potential brownfield sites. Tax Increment Financing ‘Tax Increment Equivalent Grants’ are a method of using the future increases in tax assessment and property tax revenues on a property associated with site assessment and remediation. Tax Arrears Cancellation Policy This program would apply to brownfield properties that are in tax arrears where a bona fide third party purchaser is interested in acquiring the site and remediating it. The approach promotes the redevelopment of brownfield sites without exposing the municipality to the risk of ownership. Taxation Assistance During Rehabilitation The Brownfields Statute Law Amendment Act established a new financial tool, which would allow municipalities to freeze or cancel all or a percentage of municipal and education taxes (with Ministry of Finance approval for the latter) during the rehabilitation and redevelopment time periods. Development Charge Related Incentives The Development Charges Act – a by-law that provides a development charge credit on contaminated properties equal to the sire assessment and clean-up costs of the property.

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Brownfield Redevelopment


Municipality Brownfield Development Hamilton

Brownfield Redevelopment. The City has prepared a Community Improvement Plan, known as the Environmental Remediation and Site Enhancement Plan or ERASE Plan that provides incentives in the City’s 3,400 acre older industrial area ERASE Redevelopment Grants Grants are available to provide financial relief to property owners who undertake and complete brownfield redevelopment projects within the project area. Grants cover the following eligible program costs:

• Environmental remediation and environmental studies • Demolition • Site preparation including construction/improvement of on-site

public works. The grant is calculated as 80% of the increase in the municipal portion of property taxes and is paid on an annual basis for up to 10 years, commencing once the redevelopment is complete. ERASE Environmental Study Grants Matching grants are available from the City to pay for up to one-half the cost of a Phase II and/or a Phase III Environmental Site Assessment (Remedial Action Plan). The maximum City contribution per study is $10,000 to a maximum of two (2) studies per property. ERASE Planning and Development Fees Program A grant-in-lieu of planning and development fees paid on brownfield redevelopment projects within the project area is also available.

Kitchener

The City approved a recommendation to consider all of the City of Kitchener as a Community Improvement Project (CIP) are and develop a Brownfields Remediation Community Improvement Plan

Niagara Falls

Brownfields Development Charge Exemption Program – Region’s Development Charge Waiver/Exemption Program exempts a development from 75% of the Regional development charge if it is in a downtown, surrounding built-up urban area or brownfield area. Up to an additional 25% development charge exemption is provided depending on the Inclusion of Smart Growth principles into the proposed development.

Norfolk

Norfolk County exempts approved brownfield developments from development charges. Further incentives for brownfield remediation are being studied as part of Norfolk County’s Community Improvement Plan.

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Brownfield Redevelopment


Municipality Brownfield Development Oshawa

Brownfields Renaissance Community Improvement Plan is applicable to lands throughout the City and includes grants for environmental studies of brownfield sites, tax cancellations program and redevelopment grants

Thorold

A property tax assistance that provides for the exemption of up to 100% of taxes levied, subject to budget consideration, for the period immediately following the approval of the Property Tax Assistance By-Law and continuing during the Rehabilitation Period and Development Period. The Minister of Finance may match the municipality’s tax assistance provided to a property owner through the education portion of the property tax.

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Industrial Parks


SizeMunicipality Industrial Park Acres High Low Ownership

Ajax Carruthers Creek Employment 640 N/A N/A Public/PrivateWestney Road & Bayly Street 280 N/A N/A Private

Aurora Aurora Gateway Business Park 81 N/A N/A PrivateAurora South Industrial 14 275,000$ 175,000$ PrivateIndustrial Parkway North 38 275,000$ 175,000$ PrivateHallgrove Business Park 48 500,000$ 425,000$ PrivateAurora Business Park 88 N/A N/A Public

Barrie Mapleview West Industrial Park 36 $ 275,000 $ 225,000 PublicSouth Barrie Industrial Park 41 $ 90,000 $ 65,000 PublicPrivate Lands 1000 N/A $ 125,000 Private

Belleville North-East 150 40000 $ 20,000 Public/PrivateNorth-West 25 N/A N/A Private

Brampton Multiple N/A $ 220,000 $ 99,000 N/ABrantford Braneida Industrial 52 $ 145,000 $ 95,000 Public

Jame Dick 143 $ 150,000 $ 130,000 PrivateKing & Benton Oak Park East 300 N/A N/A PrivateBrant Trade 84 N/A N/A PrivateTillyard 30 N/A N/A Private

Brockville John G. Bloom Industrial 85 40000 15000Caledon Bolton Industrial Park 398 N/A N/A Private

Bolton Industrial Park 217 N/A N/A PrivateTullamore Industrial Park 148 N/A N/A PrivateMayfield West - Kennedy Road 358 N/A N/A PrivateVictoria Business Park 83 N/A N/A Private

Cambridge Cambridge Business Park 850 $ 145,000 $ 145,000 PublicL. G. Lowell Park 1300 $ 145,000 $ 145,000 Public/PrivateEastern Industrial Park 300 N/A N/A Private

Chatham-Kent Bloomfield Industrial Park 120 $ 70,000 $ 55,000 PublicRidgetown Industrial 28 $ 11,050 $ 11,050 PublicBlenheim Industrial 33 $ 29,000 $ 29,000 PublicMcGregor Industrial 5 $ 41,400 $ 41,400 Public

Clarington Clarington Science Park 352 N/A N/A PrivateClarington Energy Park 318 N/A N/A Private

Cobourg Lucas Point Business & Industrial 54 $ 40,000 $ 30,000 Public/PrivateCornwall Cornwall Industrial Park 1000 $ 20,000 $ 10,000 PublicEast Gwillimbury Bales Drive Industrial Park 100 N/A N/A Private

Mount Albert 48 N/A N/A Public/PrivateHolland Landing South 212 N/A N/A PrivateGreen Lane East 94 N/A N/A PrivateQueensville 954 N/A N/A Private

Guelph Hanlon Creek Business 20 $ 85,000 $ 85,000 Public/PrivateColdpoint Business Park 60 $ 125,000 $ 75,000 Private

Hamilton Ancaster Industrial Park 88 $ 65,000 $ 75,000 Public/PrivateStoney Creek Industrial Business Park 250 $ 125,000 $ 75,000 Private

Kawartha Lakes Lindsay Industrial Park 200 $ 65,000 $ 35,000 Public/PrivateKingston Cataraqui Industrial Estates 140 $ 45,000 $ 35,000 Public

Clyde and Alcan Industrial Parks 50 $ 45,000 $ 35,000 PublicSt. Lawrence Park 160 $ 35,000 $ 35,000 Public

Kitchener 4 industrial parksLeamington Seneca Road 20 $ 65,000 $ 60,000 PrivateLondon Trafalgar Industrial Park 35 $ 85,000 $ 55,000 Public

Skyway Industrial - Phase 1 140 $ 97,000 $ 45,000 PublicInnovation Park - Phases 1 to 4 570 $ 97,000 $ 55,000 Public

Markham Woodbine North 67 $ 350,000 $ 300,000 PrivateCommerce Valley 15 $ 350,000 $ 300,000 Private407/404 10 $ 350,000 $ 300,000 Private

Mississauga Northeast Business District 555 N/A N/A PrivateAirport Corporate Centre 110 N/A N/A PrivateGateway Business District 552 N/A N/A PrivateWesytern Business Park 130 N/A N/A PrivateMeadowvale Business Park 648 N/A N/A Private

Price Per Acre

370


Industrial Parks


SizeMunicipality Industrial Park Acres High Low Ownership

Newmarket Newmarket Industrial Business 48 N/A N/A PrivateMulock Drive/Harry Walker Parkway 9 $ 450,000 $ 400,000 Public

Niagara Falls Montrose Business Park 100 $ 40,000 $ 20,000 PublicMuller 62 $ 100,000 $ 50,000 PrivateStanley Industrial 15 N/A $ 35,000 Private

Norfolk Alfred W. Judd Industrial Park 93 $ 26,500 $ 26,500 PublicNorfolk Industrial Park 27 $ 30,000 $ 23,000 PrivateDelhi Industrial Park 8 $ 24,000 $ 24,000 Public

North Bay Gateway Business Park 68 $ 20,000 $ 8,000 PublicNorth Bay Jack Garland Airport 30 N/A N/A Public

Oshawa Stevenson Industrial Park 74 $ 275,000 $ 225,000 PrivateChamplain Industrial Park 80 $ 300,000 $ 225,000 PrivateFarewell Industrial Park 117 $ 275,000 $ 130,000 Private

Ottawa Orleans Industrial Parks 1100 $ 100,000 $ 50,000 Public/PrivateKanata South Business Park 300 $ 120,000 $ 75,000 Public/PrivateHawthorne Business Park 200 $ 110,000 $ 80,000 Public/Private

Owen Sound Owen Sound Industrial Park 840 $ 40,000 $ 5,000 PrivateOwen Sound Industrial Park 74 $ 30,000 $ 30,000 Public

Peterborough Major Bennett Industrial Park 100 $ 40,000 N/A PublicPeterborough Industrial Park 50 $ 40,000 N/A Public

Pickering Brock Industrial Area 400 $ 250,000 $ 150,000 PrivatePort Colborne Loyalist Industrial Park 85 $ 25,000 $ 21,000 Public

Babcock & Wilcox Property 328 N/A N/A PrivateHighway 140 Industrial Area 200 N/A N/A Public/Private

Richmond Hill Beaver Creek Business Park 614 $ 600,000 $ 450,000 PrivateHeadford business Park 433 $ 600,000 $ 450,000 Private

Sarnia Sarnia 402 Business Park 85 N/A N/A Public

Chippewas of Sarnia Business Park 200 N/A N/A PrivateSarnia Business & Research Park 200 N/A N/A PublicUniversity Western Ont. R & D 80 N/A N/A PublicVidal Industrial Park 33 N/A N/A Private

Sault Ste. Marie Sault Ste. Marie Industrial Park 45 $ 29,000 $ 15,000 PrivateGateway Industrial Park 1000 $ 23,000 $ 12,000 Private

St. Catharines Bunting East Industrial 320 N/A N/A PrivatePort Weller Industrial 219 N/A N/A PrivateLouth Industrial 451 N/A N/A PrivateBunting Industrial Park 260 N/A N/A PrivateGlendale Industrial Park 222 N/A N/A Private

St. Thomas Highbury Industrial Park 130 $ 45,000 $ 45,000 PublicOther Lands 50 $ 45,000 $ 35,000 Public

Stratford Wright Business Park 52 $ 38,000 N/A PublicSudbury Walden Industrial Park 60 $ 50,000 $ 40,000 Public

Valley East 22 $ 20,000 N/A PublicRadisson Industrial Park 40 $ 40,000 $ 35,000 Private

Thunder Bay Balmoral IV Business Park 39 N/A N/A PrivateInnova Business Park 71 $ 93,951 $ 64,770 Public

Tillsonburg Municipal Industrial Park 80 N/A N/A PublicTimmins Noronta Industrial Park 4 $ 35,000 N/A Public

Private Property 10000 N/A N/A Private

Vaughan Vaughan Enterprise Zone 1206 $ 1,000,000 $ 150,000 PrivateVaughan Corporate Centre 112 $ 1,000,000 $ 300,000 PrivateVaughan 400 North 139 $ 1,000,000 $ 300,000 PrivateJane North 112 $ 1,000,000 $ 300,000 PrivateWeston 400 North 199 $ 1,000,000 $ 300,000 Private

Wasaga Beach Wasaga Beach Business Park 40 $ 150,000 $ 100,000 Public/PrivateWhitby Durham Business Centre 45 $ 250,000 $ 200,000 Private

Thickson Woods Business Park 30 $ 180,000 $ 100,000 PrivateHopkins 30 $ 200,000 $ 125,000 Private

Whitchurch-Stouffville Stouffville 497 N/A N/A PrivateVandorf 12 N/A N/A PrivateGormley 251 N/A N/A PrivateCardico N/A N/A Private

Windsor Twin Oaks Business Park 9 $ 130,000 $ 65,000 Public

Woodstock Pattullo Ridge Business Park 150 $ 75,000 $ 75,000 Public

Average 191,932$ 115,552$ Median 93,951$ 70,000$

Source - Ontario Economic Development Community Profiles

Price Per Acre

2007 bma report - thunder bay

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