BY-LAW PASSED: May 7,2013

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1 Clause (1), Report No. 68, 2013 BY-LAW A BY-LAW TO ESTABLISH GENERAL MUNICIPAL, FIRE, GARBAGE, AND SPECIAL TAX RATES FOR THE YEAR 2013 TO PROVIDE FOR A FINAL TAX LEVY; TO PROVIDE FOR LATE PAYMENT CHARGES TO BE CHARGED ON UNPAID TAXES; AND TO PROVIDE FOR PAYMENT OF TAXES BY INSTALMENT. PASSED: May 7,2013 WHEREAS pursuant to Section 290 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the Council of a local municipality, shall in each year prepare and adopt estimates of the sums it requires during the year for the purposes of the municipality; and WHEREAS the Council of The Corporation of the City of Kingston has passed By-Law No to adopt the estimates for the sums required to be levied by taxation during the year 2013 for the purposes of the City of Kingston; and WHEREAS pursuant to subsection 312(2) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, the sums required to be levied by taxation for general local municipality levies are to be levied by separate tax rates on the assessment in each property class for general local municipality rateable for local municipality; and WHEREAS pursuant to subsection 312(4) of the Municipal Act, 2001, S.O. 2001, c.25, as amended the sums required to be levied by taxation for special local municipality levies are to be levied by separate tax rates on all or part of the assessment in each property class in the local municipality rateable for local municipality purposes; and WHEREAS pursuant to Section 307 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, the rates must be set so that when they are levied on the applicable assessment rateable for local municipality purposes, an amount equal to the general local municipality or special local municipality levy is raised and that the rates on the different classes of property must be in the same proportion to each other as the tax ratios established under City of Kingston By-Law No ; and WHEREAS Section 313 provides the subclass tax reductions, which apply to the tax rates that would otherwise be levied for subclasses prescribed under subsection 8(1) of the Assessment Act; and WHEREAS subsection 342(1)(a) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that a local municipality may pass by-laws providing for the payment of taxes in one amount or by instalments and the date or dates in the year for which the taxes are impos~d on which the taxes or installments are due; and

2 Page 2 WHEREAS subsection 343(4) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that a local municipality may pass a by-law providing for the- billing of a property class separately from the other property classes; and WHEREAS subsection 345(1) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that a local municipality may pass by-laws to impose late payment charges for the non-payment of taxes or any instalment by the due date; and WHEREAS sub-sections 345(2) and (3) of the Municipal Act, S.O. 2001, c.25, as amended, contains the following additional rules: 1. A percentage charge, not to exceed 1 Y4 per cent of the amount of taxes due and unpaid, may be imposed as a penalty for the non-payment of taxes on the first day of default or such later date as the by-law specifies. 2. Interest charges, not to exceed 1 Y4 per cent each month of the amount of taxes due and unpaid, may be imposed for the non-payment of taxes in the manner specified in the by-law but interest may not start to accrue before the first day of default; and WHEREAS subsection 346(2) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the Council of a local municipality may pass by-laws to provide for the payment of taxes by any person into a financial institution to the credit of the treasurer of the municipality and in that case the person making the payment shall be entitled to be issued a receipt by the institution for the amount paid; and WHEREAS By-Law No of The Corporation of the City of Kingston, passed December 15, 1987, established a Business Improvement Area in the City of Kingston; and WHEREAS Section 208 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that the municipality shall annually raise the amount required for the purposes of the Business Improvement Area in the City of Kingston; and WHEREAS the sums required for the 2013 Budget are detailed in Schedule A attached hereto; and WHEREAS the Tax Rate Schedule, for all tax rates and charges to be levied are detailed in Schedule B attached hereto; and WHEREAS the amount to be raised on the assessment for the general local municipality levies and the special local municipality levies is detailed in Schedules C-1, C-1a, C-2, C-3, C-4, C-5 and C-6 attached hereto; NOW THEREFORE the Council of The Corporation of the City of Kingston ENACTS as follows:

3 Page 3 1. The whole of the assessment for real property within The Corporation of the City of Kingston for the year 2013 is as follows: Central Area West Area East Area Total Assessment General and Local Calculated on Total Assessment 13,093,005,626 Municipal Fire 5,359,037,214 6,047,744,753 1,686,223,659 13,093,005,626 Garbage Disposal Calculated on Total Residential Assessment, except Condominium Property 9,399,598, (a) There shall be levied and collected upon the whole of the assessment for real property within the Corporation of the City of Kingston, the sum of $162,226,553 as per the line titled "General Municipal" on Schedule A attached hereto the estimated property tax levy required during the year 2013 for general municipal purposes. Schedule C-1 attached hereto details the tax rate to be applied to the assessment on each class producing the amount to be raised. (b) The sum required to defray expenses of fire protection, shall be raised by the levy of special rates upon the whole of the assessment for real property within that area, which rate shall be in addition to other rates for which the same land is and shall be liable. Schedule C-2 attached hereto details the tax rate to be applied to the assessment on each class producing the amount to be raised for this special area rate. Central Area West Area East Area Total to be raised Fire $ 15,112,991 $ 7,965,078 $ 1,333,465 $ 24,411,534 (c) The sum of $1,368,306 shall be raised by the levy of special rates to defray expenses of residential garbage disposal and shall be levied upon the whole of the residential property assessment, except for condominium properties and which rate shall be in addition to other rates for which the same land is and shall be liable. Schedule C-3 attached hereto details the tax rate to be applied to the assessment on each class producing the amount to be raised for this special area rate.

4 Page 4 3. That a special rate be levied and collected upon the rateable property that is in the Utility Right-of-Way and Railway Right-Of-Way property classes, as defined in the Assessment Act, R.S.O. 1990, c.a.31, as amended. Schedule C-1 a details the special rate and amount of $34,388 to be raised. 4. That a special rate shall be levied and collected upon the rateable property that is in the Commercial Assessment and Industrial Assessment property classes, as defined in the Assessment Act, R.S.O. 1990, c.a.31, as amended, within the area defined as the Business Improvement Area within the City of Kingston, for the purposes of raising $1,058,016 for the Business Improvement Area (BIA) as required for the operating budget approved and which rate shall be in addition to other rates for which the same land is and shall be liable. Schedule C-4 details the amount to be raised on the assessment. 5. That a special rate, as prescribed pursuant to By-Law No , for the purposes of raising $63,224 for the Market Levy loan repayment, shall be levied and collected upon the rateable property that is in the Commercial Assessment and Industrial Assessment property classes as defined in the Assessment Act, R.S.O. 1990, c.a.31, as amended, within the area defined as the Business Improvement Area within the City of Kingston, which rate shall be in addition to other rates for which the same land is and shall be liable. Schedule C-5 details the amount to be raised on the assessment. 6. That a special rate, as prescribed pursuant to By-Law No , for the purposes of raising $108,869 for the K-Rock Centre loan repayment, shall be levied and collected upon the rateable property that is in the Commercial Assessment and Industrial Assessment property classes as defined in the Assessment Act, R.S.O. 1990, c.a.31, as amended, which rate shah be in addition to other rates for which the same land is and shall be liable. Schedule C- 6 details the amount to be raised on the assessment. 7. That education tax rates, as prescribed pursuant to Ontario Regulation No. 400/98, as amended, be applied to the assessment on each class, including optional classes, as outlined below: _... _ ,_ _..... _... _-. _.... _ ---T _..... _... _... _ _-_._... _..... Property Class 2013 Education Tax Rates Residential, New Multi-residential, Multi-Residential Farm, Managed Forest Pipeline Commercial (includes all optional classes) Commercial Excess and Vacant Land (includes all optional classes)

5 _H... _., _... _ _ _ _ _ _ _._._ _.. By-Law Page ~_.._..._... Commercial New Construction (includes all optional classes)..._..._...,..._...,.._..., _... H......,..._..._.... _ _,. _H..._,......,,....,., _ H._ _H Commercial New Construction Excess and Vacant Land (includes all optional classes) _..., Industrial (includes all optional classes) Industrial Excess and Vacant Land (includes all optional classes)... _._... _._ _..._._ _._---_..._._._._..._ _... Industrial New Construction (includes all optional classes) I ndusfriatnew Constructron Ex-cess-and- \1'acant. Land (includes all optional classes) _... _-... _ _..._ That the following subclass tax reductions apply to: i. the vacant land and excess land subclasses in the commercial property class is 30%; ii. the vacant land and excess land subclasses in the industrial property class is 35%; iii the first subclass factor in the industrial farmland awaiting development class is 35%; 9. Taxes levied for Residential, New Multi-residential, Managed Forests and Farm property classes for the year 2013 will be billed together and shall become due and payable on the 28th day of June, Taxes levied for Commercial, Industrial, Multi-residential, Pipeline, Railway and Utility Transmission & Distribution Corridor property classes for the year 2013 will be billed together and shall become due and payable on the 28th day of June, There shall be imposed a penalty of one and one-quarter percent per month (15% per annum) on the first day of default of payment on all rates and taxes of the current year remaining unpaid after the due date of the said rates and taxes. 12. There shall be imposed interest of one and one-quarter percent per month (15% per annum) on the first day of each month on all rates and taxes remaining unpaid, except that interest will not be charged before the first day of default.

6 Page Taxes are payable at the following: a) City of Kingston municipal office at 216 Ontario Street, Kingston, Ontario. b) At any financial institution in the City of Kingston area having payment arrangements with the City of Kingston. c) At Canada Post outlets where Money Gram Bill payment services are offered. d) Under the City's pre-authorized property tax payment program and provided the Treasurer has received and approved a taxpayer's request to use the alternative installments and due dates under that program pursuant to City of Kingston By-Law No The Treasurer is hereby empowered to accept partial payments from time to time on account of taxes due and shall credit such payment first on account of the interest and percentage charges, if any, added to such taxes and shall credit the remainder of such payment against that part of the taxes that has been in arrears for the greatest period of time but no such payment shall be received after a tax arrears certificate has been registered under Section 378 of the Municipal Act, 2001, S.O. 2001, c.25, as amended Thi~ By-Law shall come into force and take effect on the date of its passing. GIVEN! ALU THREE READINGS AND PASSE BOLOGNONE ITYCLERK

7 Schedule A CITY OF KINGSTON 2013 REVENUE TO BE RAISED BY TAXATION MUNICIPAL - General Tax Rate (Schedule C-1) ResidentiallF arm New Multi-Residential Multi-Residential Commercial Industrial Farm Managed Forest Pipeline MUNICIPAL - Regulated Tax Rate (Schedule C-1a) Hydro Right-Ot-Ways Railway Right-Ot-Ways FIRE, Special Area Rate (Schedule C-2) Central West East $ 103,265,420 $ 1,670,594 $ 16,089,779 $ 36,892,638 $ 3,664,480 $ 117,528 $ 2,688 $ 523,427 $ $ 20,464 13,924 $ 15,112,991 $ 7,965,078 $ 1,333,465 $ 162,226,553 $ 34,388 $ 24,411,534 GARBAGE DISPOSAL, Special Area Rate (Schedule C-3) $ 1,368,306 Levied on Residential Assessment, except condominium properties OTHER TAXATION RELATED ITEMS (Schedules C-4, C-5, C-G) Downtown Kingston! BIA Levy - Operating $ 1,058,016 Downtown Kingston! BIA Levy - Capital Market Sq. $ 63,224 K-Rock $ 108,869 TOTAL TAXATION REVENUE $ 1,230,109 $ 189,270,890

8 CITY OF KINGSTON TAX RATES 8y-Law Schedule 81 Central II West I [ East 1 Residential Municipal RT,RF,RG,RP Fire Ratio = Garbage GarbaQe rates are not levied Education A on condominium properties I Total New Multi Residential Municipal NT Fire Ratio = Education A Total I 3 Multi Residential Municipal , MT, MF Fire Ratio = Education A Total Farmland Municipal FT Fire Ratio = Education A Total I 5 Managed Forest Municipal TT Fire Ratio = Education A Total I A. Education tax rate has been set by Provincial Regulation O. Reg. 400/98, as amended. Utility & Railway (acreage) tax rates set by Provincial Regulation O. Reg. 387/98 (Municipal) and 392/98 (Education), as amended.

Schedule B2 CITY OF KINGSTON - 2013 TAX RATES I Central II West II East 6 a) Commercial Occupied (100%) Municipal 0.02012595 0.02012595 0.02012595 CT,DT,GT,ST,CH,CF,CG,CP,GF Fire 0.00422766 0.

9 Schedule B2 CITY OF KINGSTON TAX RATES I Central II West II East 6 a) Commercial Occupied (100%) Municipal CT,DT,GT,ST,CH,CF,CG,CP,GF Fire Ratio = Education Total I 6 b) Commercial New Construction Occupied (100%) Municipal Cl i XT,YT,ZT,XF,XH,XP Fire Ratio = Education Total I 6 c) Commercial Vacant (70%) Municipal ' CU, CX, DU, SU, CQ, CW, CY Fire Ratio = Education Total I 6 d) Commercial New Construction Vacant (70%) Municipal XJ,XK,XQ,XR,XU,XV,XX,XY,YU,ZU Fire Ratio = Education Total I 7 a) Industrial Occupied (100%) Municipal 0, ,02673Z IT, L T, IH, IP Fire Ratio = Education Total I 7 b) Industrial New Construction Occupied (100%) Municipal JT, KT, JF, JH, JP Fire Ratio = Education Total I 7 c) Industrial Vacant (65%) Municipal , IU, IX, LU, IK Fire Ratio = Education Total I 7 d) Industrial New Construction Vacant (65%) Municipal 0.017; ;37642.; JJ, JK, JQ, JR, JU, JV, JX, JY Fire D Ratio = Education Total I 7 e) Industrial Farmland (13.308%) Municipal , i I1 Fire Ratio = Education Total I 8 Pipeline Municipal 0, i PT Fire Ratio = Education Total I 9 Utility Trans. & Distrib. Corridor + Murliclpal Q,1986()()OO O.1@86()()OO '1 UH Education Total I 10 Railway Right-of-Way + MuniCipal 0.4~ Cl ; WT Education Total I... Education tax rate has been set by Provincial Regulation O. Reg. 400/98, as amended + Utility & Railway (acreage) tax rates set by Provincial Regulation O. Reg. 387/98 (Mun) and 392/98 (Edn), as amended Business Improvement Area Levy Commercial classes: 6a, 6b (above) Commercial classes: 6c, 6d (above) Industrial classes: 7a, 7b (above) Industrial classes: 7c, 7d (above) Operating Market Square K-Rock Centre Total BIA

2013 General Municipal Levy Amount to levy: By-Law 2013-109 Schedule C-1 $ 162,226,553 I Class Code Assessment.

10 2013 General Municipal Levy Amount to levy: By-Law Schedule C-1 $ 162,226,553 I Class Code Assessment. Subclass Ratio F t ac or Rate Levy Commercial Commercial, taxable at full rate, shared as if PIL CH 2,128, % $ 42,828 Commercial, taxable at full rate CT 1,174,957, % $ 23,647,135 Excess Land, taxable at excess land rate CU 20,981, % $ 295,593 Vacant Land, taxable at vacant land rate CX 66,133, % $ 931,701 Large Office, taxable at full rate DT 82,951, % $ 1,669,477 Large Office, taxable at vacant land rate DU 366, % $ 5,163 Parking Lot, taxable at full rate GT 10,117, % $ 203,629 Shopping Centre, taxable at full rate ST 309,224, % $ 6,223,437 Shopping Centre, taxable at vacant land rate SU 4,201, % $ 59,186 New Construction Commercial, taxable at full rate XT 166,687, % $ 3,354,752 New Con. Excess Land, taxable at excess land rate XU 3,776, % $ 53,206 New Con. Office, taxable at full rate YT 446, % $ 8,996 New Con. Excess Land, taxable at excess land rate YU 7, % $ 102 New Con. Shopping Centre, taxable at full rate ZT 19,550, % $ 393,482 New Con. Excess Land, taxable at excess land rate ZU 280, % $ 3,949 Industrial Industrial Farmland Awaiting Development , % $ 1,497 Taxable, shared as ifpil IH 1,874, % $ 50,104 Excessland,sharedasifPIL IK 131, % $ 2,289 Industrial, taxable at full rate IT 68,004, % $ 1,817,953 Excess Land, taxable at excess land rate IU 793, % $ 13,794 Vacant Land, taxable at vacant land rate IX 15,439, % $ 268,291 New Construction Industrial, taxable at full rate JT 2,396, % $ 64,071 New Con. Ind.Excess Land, taxable at excess land rate JU 63, % $ 1,102 Large Industrial, taxable at full rate L T 51,942, % $ 1,388,583 Large Industrial, taxable at excess land rate LU 3,268, % $ 56,795 Multi-Residential Taxable at full rate MT 671,988, % $ 16,089,779 New Multi-Residential Taxable at full rate NT 164,353, % $ 1,670,594 Pipeline Taxable at full rate PT 43,907, % $ 523,427 Residential Taxable at full rate RT 10,159,299, % $ 103,265,420 Farm Taxable at full rate FT 46,249, % $ 117,528 Managed Forest Taxable at full rate TT 1,057, % $ 2,688 13,093,005, ~.. 162,226,55~

11 Schedule C-1a I Other Taxable Assessments J Rate per Class RTC RTQ Total acre** Tax Rate Levy Railway RiQht-Of-Way - Full Taxable** acres $ 13,924 converted to assessment and tax rate W T 33, $ 13,924 Hydro RiQht-Of-Way - Full Taxable** 1, acres $ 20,464 converted to assessment and tax rate U H 103, $ 20,464 **rate is set by O.Reg. 387/98 $ 34,

Schedule C-2 ~----------2013 Fire Levyi I Amount to levy: I Amount to levy: I Amount to levy:. $15,112,991.

12 Schedule C-2 ~ Fire Levyi I Amount to levy: I Amount to levy: I Amount to levy:. $15,112,991. $7,965,078 $1,333,465 Assessment Central West East Class Code* Central West East Ratio Vacancy Rate Levy $ Rate Levy $ Rate Levy $ CH 877,750 1,250, % , , CT 628,415, ,174,045 40,368, % ,656, ,119, ,953 CU 7,052,909 13,415, , % , , CX 23,112, ,051 1, % , , ,157 DT 65,357,109 8,313,541 9,280, % , , ,013 DU 95, , , % GT 10,117, % ST 33,639, ,352,208 1, % , , ,862 SU 1,096,113 3,049,238 55, % , , XT 55,559,235 93,374,674 17,753, % , ,807 XU 733,551 1,029,846 2,013, % , , ,128 YT 0 446, % YU 0 7, % ZT 17,646,558 1,904, % , , ZU 280, % , % IH 861, , , % , , IK 131, % IT 24,198,814 39,483,547 4,321, % , , ,668 IU 520, , % , IX 7,392,400 7,964,550 83, % , , JT 1, , , % , , JU 49,500 13, % LT 16,662, , % , , LU 2,981, % , MT 612,489,255 56, ,293, % , , ,916 NT 78,464,143 56,363,177 29,526, % , , ,516 PT 15,444, ,463, % , ,456 RT 3,754,341,871 4,889,122,717 1,515,834, % ,016, ,459, ,155,954 FT 0 15,255,200 30,994, % , ,909 TT 44, , , % '----='5,359,037,214 6,047,744,?,53 1,686,223,659 L.... $ 15,112,991 $ 7,965,078 $ 1,333,465 *class code detail - see Schedule "C"

13 Schedule C-3 --_ Garbage Disposal Levy - Special Area Rate Amount to levy: $ 1,368,306 I Vacancy Class RTC RTQ Total Ratio Factor Rate Levy Residential - Taxable at Full Rate R T 9,399,598, $ 1,368,306 9,399,598,294 $ 1,368,306

14 Schedule C-4 Downtown Kingston! Business Improvement Area Operating Levy [-AmQurlttOlevy: $ - 1,05~3,016 I Vacancy Class RTC RTQ Total Ratio Factor Rate Levy Commercial - Payment in Lieu - Federal C F 8,177, $ 26,623 Commercial - Payment in Lieu - Province C G 2,109, $ 6,867 Commercial- Full Taxable C T 244,409, $ 795,736 Commercial - Excess Land C U 983, $ 2,242 Commercial - Vacant Land C X 2,943, $ 6,708 Commercial - Large Office D T 34,030, $ 110,795 Parking Lot - PIL - Full Taxable G F 10,856, $ 35,347 Parking Lot - Full Taxable G T 8,549, $ 27,836 Industrial - Full Taxable former PIL asmt I H 46, $ 199 Commercial - New Const. - Full Taxable X T 14,025, $ 45, ,130,966 L_l 1,058, I

15 Schedule C-5 Downtown Kingston! Business Improvement Area Market Square Levy Amount to levy:._$-- 63,224 I Vacancy Class RTC RTQ Total Ratio Factor Rate Levy Commercial- Full Taxable C T 244,409, ,870 Commercial - Excess Land C U 983, Commercial - Vacant Land C X 2,943, Commercial - Large Office D T 34,030, ,083 Parking Lot - Full Taxable G T 8,549, ,780 Commercial - New Const. - Full Taxable X T 14,025, , ,941,791 $ 63,224 _.

16 Schedule C-6 Downtown Kingston! Business Improvement Area K-Rock Centre Levy Amount to levy:.. ~ $ --108,869 I Vacancy Class RTC RTQ Total Ratio Factor Rate Levy Commercial- Full Taxable C T 244,409, $ 87,596 Commercial - Excess Land C U 983, $ 247 Commercial - Vacant Land C X 2,943, $ 738 Commercial - Large Office D T 34,030, $ 12,196 Parking Lot - Full Taxable G T 8,549, $ 3,064 Commercial - New Const. - Full Taxable X T 14,025, $ 5, ,941,791 $ 108,869

By-Law Number A By-Law to Levy Taxes for Year 2018

By-Law Number A By-Law to Levy Taxes for Year 2018 Page 1 of 6 Clause 4, Report Number 50, 2018 By-Law Number 2018-93 A By-Law to Levy Taxes for Year 2018 Passed: May 15, 2018 Whereas pursuant to Section 290 of the Municipal Act, 2001, as amended, provides