keoadmin
08-13-2007, 09:46 PM
City Council will be considering the following motion on increasing payment-in-lieu of taxes at the City Council Meeting to be held on August 14, 2007 (see Agenda Page 30).
-- Kingston Electors
Request to the Province of Ontario to increase the per student levy at rated public educational institutions to an amount equivalent to the tax levy for such properties
MOTION
Moved by Councillor Foster
Seconded by Councillor Glover
WHEREAS land owned, used and occupied solely by public education institutions, as defined in the Education Act, are exempt from paying municipal property taxation; and,
WHEREAS universities, colleges, and community colleges are included in the defined exempt properties; and,
WHEREAS the universities, colleges, and community colleges attract students to attend their institutions because of the quality of education offered, learning experiences and municipal amenities to enhance the experience; and,
WHEREAS municipalities provide services to the public education institutions and to the students; and,
WHEREAS the province recognizes that these services are provided to the institutions and that the institutions merit partial support by the community; and,
WHEREAS the province permits municipalities to levy a maximum $75 for each full time student at each public education institution as a payment-in-lieu of taxes, per Section 157 of the Municipal Act, 2001; and,
WHEREAS the payment-in-lieu of tax levy has not been increased since 1987 when it was raised from $50 to $75; and,
WHEREAS student populations have increased dramatically since 2000; and,
WHEREAS, in Kingston, the maximum payment-in-lieu of tax for 2007 is $1,544,400 (20,592 students @ $75 ea), which represents just under 25% of the amount of taxes that would be levied ($6,288,319) if the property had been classified and taxed pursuant to its use; and,
WHEREAS other properties that similarly support the community and thus also provide payments-in-lieu of taxation
pay full taxes calculated by multiplying the appropriate tax rate and assessment; and,
WHEREAS the City’s primary source of revenue is limited to property taxes and provincial grants; and,
WHEREAS the province, in its role of setting policies that affect municipalities, must make an effort to not constrain or arbitrarily reduce revenues that are derived from the assessment of property;
NOW THEREFORE BE IT RESOLVED THAT the Province of Ontario be requested to increase the per student levy at rated public educational institutions each year, pursuant to Section 157 of the Municipal Act, 2001, beginning in 2008 to an amount equivalent to the taxes that would be levied if the property was taxable;
AND BE IT FURTHER RESOLVED THAT this resolution be forwarded to all Ontario municipalities that are fortunate to have universities, and colleges of applied arts and technology within their municipality as well as to the Association of Municipalities of Ontario (AMO) for support and AMO be requested to pursue this matter with the Province on Council’s behalf.
-- Kingston Electors
Request to the Province of Ontario to increase the per student levy at rated public educational institutions to an amount equivalent to the tax levy for such properties
MOTION
Moved by Councillor Foster
Seconded by Councillor Glover
WHEREAS land owned, used and occupied solely by public education institutions, as defined in the Education Act, are exempt from paying municipal property taxation; and,
WHEREAS universities, colleges, and community colleges are included in the defined exempt properties; and,
WHEREAS the universities, colleges, and community colleges attract students to attend their institutions because of the quality of education offered, learning experiences and municipal amenities to enhance the experience; and,
WHEREAS municipalities provide services to the public education institutions and to the students; and,
WHEREAS the province recognizes that these services are provided to the institutions and that the institutions merit partial support by the community; and,
WHEREAS the province permits municipalities to levy a maximum $75 for each full time student at each public education institution as a payment-in-lieu of taxes, per Section 157 of the Municipal Act, 2001; and,
WHEREAS the payment-in-lieu of tax levy has not been increased since 1987 when it was raised from $50 to $75; and,
WHEREAS student populations have increased dramatically since 2000; and,
WHEREAS, in Kingston, the maximum payment-in-lieu of tax for 2007 is $1,544,400 (20,592 students @ $75 ea), which represents just under 25% of the amount of taxes that would be levied ($6,288,319) if the property had been classified and taxed pursuant to its use; and,
WHEREAS other properties that similarly support the community and thus also provide payments-in-lieu of taxation
pay full taxes calculated by multiplying the appropriate tax rate and assessment; and,
WHEREAS the City’s primary source of revenue is limited to property taxes and provincial grants; and,
WHEREAS the province, in its role of setting policies that affect municipalities, must make an effort to not constrain or arbitrarily reduce revenues that are derived from the assessment of property;
NOW THEREFORE BE IT RESOLVED THAT the Province of Ontario be requested to increase the per student levy at rated public educational institutions each year, pursuant to Section 157 of the Municipal Act, 2001, beginning in 2008 to an amount equivalent to the taxes that would be levied if the property was taxable;
AND BE IT FURTHER RESOLVED THAT this resolution be forwarded to all Ontario municipalities that are fortunate to have universities, and colleges of applied arts and technology within their municipality as well as to the Association of Municipalities of Ontario (AMO) for support and AMO be requested to pursue this matter with the Province on Council’s behalf.