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1 BYLAW 6104 * * * * * * * * * A BYLAW OF THE CITY OF LETHBRIDGE TO AUTHORIZE THE LEVY OF TAX UPON ALL TAXABLE PROPERTY SHOWN ON THE PROPERTY ASSESSMENT AND TAX ROLLS AND THE SUPPLEMENTARY PROPERTY ASSESSMENT AND TAX ROLLS FOR THE YEAR 2018 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * WHEREAS, pursuant to section 353 of the Municipal Government Act, R.S.A. 2000, c. M-26, Council must pass a property tax bylaw annually authorizing the Council to impose a tax in respect of property in the municipality to raise revenue to be used toward the payment of the expenditures and transfers set out in the budget of the municipality, and the requisitions; AND WHEREAS, section 369 of the Municipal Government Act, R.S.A. 2000, c. M-26, provides that Council must pass a supplementary property tax bylaw annually to authorize the levying of a supplementary property tax in respect for which supplementary assessments have been made; AND WHEREAS, pursuant to section 243 of the Municipal Government Act, R.S.A. 2000, c. M-26, a property tax levy of $144, 930,618 including budgeted and additional growth is required for the general revenue of the City for municipal purposes during the year 2018; AND WHEREAS, pursuant to section 326 of the Municipal Government Act, R.S.A. 2000, c. M-26, the City of Lethbridge is required to levy a tax of $7,979 to recover the costs incurred for matters relating to the assessment of designated industrial property and any other matters related to the provincial assessor's operations. AND WHEREAS, pursuant to section 168 and 174 of the School Act, R.S.A. 2000, c. S- 3 the City of Lethbridge is required to levy a tax to pay the requisition from the Province for the Alberta School Foundation Fund and the requisitions by the Holy Spirit Roman Catholic Separate Regional Division No. 4; AND WHEREAS, the requisitions are: Alberta School Foundation Fund (ASFF) Residential/Farmland $21,818,813 Non-Residential 8,732,722 Machinery and Equipment 0 Total $ 30,551,535 1

2 Holy Spirit Roman Catholic Separate Regional Division No. 4 Residential/Farmland $ 4,025,974 Non-Residential 908,940 Machinery and Equipment 0 Total $ 4,934,914 AND WHEREAS, pursuant to section 7 of the Alberta Housing Act, R.S.A. 2000, c. A-25, the City of Lethbridge is required to levy a tax to pay the requisition of $1,792,635 from the Green Acres Foundation. AND WHEREAS, the assessments by assessment class and sub class of all property liable to taxation and the requisitions as shown on the assessment roll are: ASSESSMENT CLASS AND SUB-CLASS MUNICIPAL REQUISITIONS Single Family Residential - City Single Family Residential - County Farmland - City Farmland - County Multi-Family - City Non Residential - City Machinery and Equipment - City Total Taxable 9,967,319,840 9,966,051, , ,860 2,161,830 2,161, , , ,532, ,678,810 2,742,409,730 2,695,197, ,052, ,052,000 13,379,482,020 13,280,148,290 NOW THEREFORE, THE COUNCIL OF THE CITY OF LETHBRIDGE, PROVINCE OF ALBERTA, DULY ASSEMBLED, HEREBY ENACTS AS FOLLOWS: PART I TITLE, PURPOSE AND DEFINITIONS 1. This Bylaw may be cited as the 2018 Property Tax and Supplementary Property Tax Bylaw. 2. The purpose of this bylaw is to authorize the levying of a tax upon all taxable property shown on the assessment and tax roll and a supplementary property tax in respect for which supplementary assessments have been made. The bylaw 2

3 includes a tax requisition to recover the cost incurred in preparing the assessments of designated industrial property through a property tax requisition 3. In this bylaw, unless the context otherwise requires: (i) "Act" means the Municipal Government Act, R.S.A. 2000, c. M-26; (ii) "Assessed Property" means assessed property as defined in section 284 of the Act. (iii) "Assessment Roll" means assessment roll as defined in section 303 of the Act; (iv) "Current Year" means the year in which the tax is imposed; (v) "Dwelling Unit" means one or more rooms operated or capable of being operated as a residence for a household containing cooking, sleeping and sanitary facilities. (vi) "Designated Industrial Property" means designated industrial property as defined in section 284(1)(f.01) of the Act; (vii) "Farmland" means the farmland property as defined in section 297(4)(a) of the Act; (viii) "Machinery and Equipment" means machinery and equipment used for manufacturing and processing as set out in section 297 of the Act; (ix) "Manufactured Home" means manufactured home as defined in section 284(1)(m) of the Act; (x) "Manufactured Home Community" means manufactured home community as defined in section 284(1)(n) of the Act; (xi) "Mobile Home" means mobile home as defined in section 284(1)(n.1) of the Act; (xii) "Multi-family residential property" means (a) all residential property other than single family residential property; (b) boarding houses with more than three sleeping rooms; (c) vacant residential property zoned for the development of four or more dwelling units under the City's Land Use Bylaw but not including vacant residential property subdivided under a registered condominium plan and intended for the development of a residential 3

4 unit and parking unit, if any, to be occupied by a single family. (d) a manufactured home community. (xiii) "Non-Residential Property" means non-residential property as defined in section 297(4)(b) of the Act; (xiv) "Property Tax Roll" means property tax roll as defined in section 329 of the Act; (xv) "Residential Assessment Class Property" means residential property as defined in section 297(4)(c) of the Act; (xvi) "Single family residential property" means (a) dwelling units occupied by a single family where the total number of dwelling units on the parcel of land, whether contained in a single building or more than one building, does not exceed three dwelling units together with any other buildings located on the site that are ancillary to the use of the single family dwelling; (b) a residential unit and parking unit, if any, occupied by a single family and established under the same condominium plan, provided that the said residential unit and parking unit, if any, are occupied and used by the same single family; (c) a manufactured home located on a site in a manufactured home community and any other improvements located on the site owned and occupied by the person occupying the manufactured home; (d) vacant residential property zoned for the development of three dwelling units or less under the City's Land Use Bylaw. (e) vacant residential property subdivided under a registered condominium plan and intended for the development of a residential unit and parking unit, if any, to be occupied by a single family. (xvii) "Supplementary Assessment" means an assessment made pursuant to section 314 of the Act; (xviii) "Supplementary Assessment Roll" means a supplementary assessment roll as defined by section 315 of the Act; (xix) "Supplementary Property Tax Roll" means a supplementary property tax roll as defined by section 369 of the Act. 4

5 Part II - ASSESSMENT CLASSES AND TAX RATES 4. For the purpose of the 2018 tax levy and supplementary tax levy, all assessed property within the City of Lethbridge is hereby divided into one the following assessment classes and sub-classes. (i) Residential: (a) Single Family Residential; (b) Multi-Family Residential; (ii) Non-Residential; (iii) Farmland; (iv) Machinery and Equipment; 5. Declared Separate School, Declared Public School and Undeclared Property Assessments are categorized in accordance with declarations received pursuant to Section 156 and 157 of the School Act of Alberta. 6. The tax collector is hereby authorized to levy the tax rates set out in Schedule "A" against the assessed value of all taxable property shown on the Assessment Roll and the Supplementary Assessment Roil and classified according to this bylaw. 7. Improvements described in Bylaw 5647 Exempting from Taxation, Certain Improvements (Machinery and Equipment) in the City of Lethbridge shall be exempt from the 2018 municipal tax levy. PART III - PROPERTY TAX ROLL AND PROPERTY TAX NOTICES 8. A Property Tax Roll shall be prepared in accordance with section 327 of the Act. 9. Property Tax Notices (i) Property tax notices shall be prepared in accordance with sections 333 and 334 of the Act for all taxable property shown on the Assessment Roll. (ii) Property tax notices shall be sent in accordance with section 333 of the Act to the taxpayers. (iii) All taxes imposed and levied under the authority of this Bylaw shall be paid on or before the LAST BUSINESS DAY of June, in the current year and that all other taxes for the current year shall be paid on or before the said date unless otherwise specifically provided for. 5

6 PART IV - SUPPLEMENTARY PROPERTY TAX 10. Subject to the provisions of section 369 of the Act, the supplementary property tax rates for the current year are the same as the property tax rates set out in Schedule 11. A Supplementary Property Tax Roil shall be prepared in accordance with section 369 of the Act. 12. Supplementary Property Tax Notices (i) (ii) (iii) Supplementary property tax notices shall be prepared in accordance with section 369 of the Act for all taxable property shown on the Supplementary Property Tax Roll. Supplementary property tax notices shall be sent in accordance with section 369 of the Act to the persons liable to pay the taxes. Any supplementary or partial year's property taxes levied during the current year are due thirty (30) days from the date of mailing of the supplementary or amended tax notice. 13. This Bylaw shall come into force and effect on the date of final passing thereof. READ A FIRST TIME this day of, 2018 ci I Y CLERK READ A SECOND TIME this clay of, 2018 e6( READ A TH.931Z) TIME this day of MAYOR (1 6

7 BYLAW 6104 SCHEDULE A 2018 Municipal Tax Rates and Property Assessments Assessment Class Taxable Single Family Residential - City Residential - County Grants in Lieu Total Tax Rate Municipal Taxes 9,966,051,940 1,267,900 9,967,319, $84,484, , , $4,105 Farmland-City 2,161,830 2,161, $18,324 Farmland-County Multi-Family Residential 119, , $2, ,678,810 50,853, ,532, $5,741,142 Non-Residential 2,679,178,060 63,231,670 2,742,409, $54,680,085 Machinery and Equipment* 214,052, ,052,000 0 $0 Totals 13,264,128, ,353,130 13,379,482,020 $144,930,618 *City Council has exempted Machinery and Equipment from $4,267,919 in tax levies Under Bylaw

8 Assessment Class Taxable Single Family Residential - City Residential - County 2018 Green Acres Foundation Requisition Tax Rates and Property Assessments Grants in Lieu Total Tax Rate Green Acres Taxes 9,966,051,940 9,966,051, $1,362, , , $118 Farmland-City 2,161,830 2,161, $296 Farmland-County 119, , $16 Multi-Family Residential 401,678, ,678, $54,909 Non-Residential 2,679,178,060 16,019,400 2,695,197, $368,433 Machinery and Equipment 214,052, ,052,000 0 $0 Totals 13,264,128,890 16,019,400 13,280,148,290 $1,786,131 8

9 BYLAW 6104 SCHEDULE A con't Education Tax Rates and Property Assessments (Requisitions by Alberta School Foundation Fund) Assessment Class Taxable Single Family Residential - City Residential County Grants in Lieu Total Tax Rate ASFF Requisition Allowance 8,459,612, ,459,912, $21,097, , , $2,203 Farmland - City 2,012, ,012, $5,019 Farmland-County 119, , $297 Multi-Family Residential 377,083, ,083, $940,408 Non-Residential 2,452,552,956 16,019,400 2,468,572, $8,911,052 Machinery and Equipment 212,449, ,449,900 0 $0 Totals 11,504,716,856 16,019,400 11,520,736,256 $30,956,405 9

10 2018 Education Tax Rates and Property Assessments (Requisitions for Holy Spirit Roman Catholic Separate Regional Division No. 4) Assessment Class Taxable Single Family Residential - City Residential County Grants in Lieu Total Tax Rate HOLY SPIRIT RCSRD 1,506,439, ,506,439, $3,756, $0 Farmland-City 149, , $372 Farmland - County $0 Multi-Family Residential 24,595, ,595, $61,339 Non-Residential 226,625, ,625, $818,071 Machinery and Equipment 1,602, ,602,100 0 $0 Totals 1,759,412, ,759,412,034 $4,636, Designated Industrial (DI) Property Assessment (2018 Designated Industrial (DI) Tax Requisition) Assessment Class Taxable Grants in Lieu Total Tax Rate Municipal Taxes Designated Industrial Property 233,442, $7,979 Total 233,442, $7,979 10