Consultations: Provincial Land Tax Reform: Overview of the Provincial Land Tax Open Houses

February 2016

Overview of the Provincial Land Tax (PLT) Open Houses

The Ministry of Finance held a series of PLT open houses across northern Ontario in the late summer and fall of 2015. The open houses updated residents and other unincorporated area property owners on the first stage of changes to the PLT announced in the 2015 Ontario Budget and also provided an opportunity for them to ask questions and provide input on the second stage of the PLT review.

This paper summarizes information presented by the Ministry of Finance at the open houses and identifies issues frequently raised by unincorporated area property owners during these meetings. Part 1 of this paper provides background information on PLT and details of changes announced in the 2015 Ontario Budget. This information was reflected in the presentations given at the open houses and will be particularly useful for those who did not attend. Part 2 includes information about planning the locations and structure of the open houses, and Part 3 highlights issues that were raised frequently by property owners at the open houses.

Part 1: Background on the PLT

PLT is the property tax paid in unincorporated areas of northern Ontario outside municipal boundaries. The Province collects the PLT to help fund important community services including policing, land ambulance, public health, and social services.

PLT is calculated by multiplying the applicable PLT rate for a property by the property’s assessed value. PLT rates are set in regulation by the Minister of Finance, and the assessed value is determined by the Municipal Property Assessment Corporation (MPAC).

tax rate x assessed value = provincial land tax

For an accessible description of this image click here.

The PLT Review

The government announced a review of the PLT in 2013 in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT. The review was supported by consultations, including 21 sessions with local roads and services board representatives held across the North in 2014. The consultation findings formed the basis of a paper, Provincial Land Tax Review, A Summary of Stakeholder Consultations, (December 2014), and were reflected in the changes announced in the 2015 Ontario Budget

The following provides a brief summary of the findings of the first stage of the PLT review. This information is also available in the paper, Provincial Land Tax Reform, A First Step toward a Fair and Modern Provincial Land Tax System, released at the same time as 2015 Ontario Budget.

For additional background material, see the PLT web page on the Ministry of Finance website.

The PLT Review Findings

Inequities among Northern Property Taxpayers

Prior to the 2015 Ontario Budget, PLT rates had not been updated to increase revenues since the 1950s. Over time, significant differences had developed between PLT and northern municipal property taxes. The average residential PLT in 2013 was $164, compared to the average residential northern municipal tax of $2,200.

Average Residential Northern Municipal Tax vs Average Provincial Land Tax (2013)

For an accessible description of this image click here.

Almost half of all property owners in unincorporated areas paid PLT of less than $50 per year in 2013, and approximately 80 per cent of property owners paid less than $200 per year.

PLT Paid in Unincorporated Areas (2013)

For an accessible description of this image click here.

Understanding Tax Differences in the North

Part of the difference between PLT and northern municipal tax can be explained by the fact that unincorporated areas have fewer services than municipalities. Many unincorporated area residents also pay levies to local roads and services boards for services in their communities, most of which are run by volunteers.

However, even when local board levies are taken into account, the combined taxes and levies for residential properties in unincorporated areas are still significantly lower than average northern residential municipal tax. This disparity exists even for those unincorporated area residents who pay the highest taxes and levies (as shown in the following chart).

Average Residential Northern Municipal Tax vs Average Combined PLT and Local Board Levies (2013)

For an accessible description of this image click here.

Differences in How Services Are Funded in the North

Lower service levels and local board levies paid by unincorporated area residents only partially explain the discrepancy between property taxes in unincorporated areas and northern municipalities. The balance of the difference is largely due to inequities in how important services are paid for in the North.

The Province pays the entire cost of providing services including policing, land ambulance and public health in unincorporated areas, while northern municipalities fully fund services such as policing, or share the costs of services, such as public health and land ambulance, with the Province. The Province contributed almost $90 million to fund these services in unincorporated areas in 2013. This was approximately $65 million more than the amount the Province would provide if these services were cost-shared in the same way that they are with municipalities.

PLT revenue was approximately $11 million annually in 2013, resulting in a gap of more than $50 million between PLT revenue and the $65 million in additional funding the Province contributes in unincorporated areas. The gap between PLT revenue and provincial funding is a major factor in explaining the difference between the average northern municipal tax and average residential PLT.

PLT Revenue vs Provincial Expenditure over and above Municipal Cost-sharing Arrangements (2013)

For an accessible description of this image click here.

The government recognizes that northern municipalities also receive support from the Province through significant grants and programs, and will take this into account as the PLT review moves forward.

Unincorporated Area Tax Inequities

Residential PLT is much higher for properties inside schoolboard areas than for properties outside schoolboard areas. In 2013, the residential PLT rate for properties outside a schoolboard area was one sixth the rate of those inside a schoolboard area. Approximately one third of properties are located outside schoolboard areas.

Businesses contribute significantly less in PLT than they would pay in property tax in a northern municipality. For example, in 2013 the PLT rate for pipelines was only 11 per cent of the average northern municipal property tax rate for pipelines.

PLT Changes for 2015 and 2016

The issues identified in the PLT review were partially addressed in the first stage of the review by the changes to the PLT announced in the 2015 Ontario Budget.

For residential taxpayers, the PLT rate was adjusted by $10 per $100,000 of assessed property value in 2015, and an additional $40 per $100,000 of assessed value in 2016. The PLT rate change for business properties was in line with the percentage change for residential properties outside schoolboard areas.

The minimum PLT will be set at $50 annually per property beginning in 2016 (up from $6) to ensure that all property owners make a basic contribution toward the cost of important services in unincorporated areas.

However, PLT reform is not just about reducing tax inequities and helping to pay for important services. In 2015, measures were introduced to support better information sharing with local boards.

While the PLT changes announced in the 2015 Ontario Budget will be fully implemented in 2016, the PLT review will not end there. The Province is committed to a second stage of the PLT review, which will seek input on ways to further address tax inequities in the North before determining PLT rate adjustments for 2017.

Part 2: The PLT Open Houses

The Ministry of Finance launched the second stage of the PLT review by holding 15 open houses across northern Ontario from August to October 2015.

Open House Locations

The Ministry sought input on the best places to hold the open houses from local roads and services board representatives. The board members suggested that a number of open houses be held in unincorporated areas so that property owners could attend sessions in or near their communities. The ministry also heard that there was value in holding open houses in centrally located municipalities as they are convenient to many property owners. The selected locations reflected a balance between regions and districts across the North.

Several of the open houses were organized with the support of local roads and services board representatives. An invitation was mailed to all unincorporated area property owners to let them know about the open houses. More than 1,200 people attended the sessions. The open house locations and dates are listed in the table below.

Open House Locations, Dates, and Attendance
Community and Location Date
(2015)
District Approximate Attendance
Pellatt Pellatt Community Centre August 20 Kenora 105
Fort Frances La Place Rendez-Vous August 25 Rainy River 45
Wabigoon Wabigoon Memorial Hall August 26 Kenora 45
Nipigon Nipigon Community Centre September 15 Thunder Bay 25
Lappe Gorham and Ware Community School September 16 Thunder Bay 100
Thunder Bay Valhalla Inn September 22 Thunder Bay 200
Nolalu Nolalu Community Centre September 23 Thunder Bay 30
Hearst L’université de Hearst October 6 Cochrane 35
Timmins Hampton Inn October 7 Cochrane 65
Kenogami Kenogami Community Hall October 8 Timiskaming 90
Port Loring Argyle Community Centre October 13 Parry Sound 100
Sault Ste. Marie Delta Sault Ste. Marie October 20 Algoma 200
Hawk Junction Hawk Junction Community Hall October 21 Algoma 20
Gogama Gogama Community Centre October 27 Sudbury 20
Sudbury Howard Johnson Plaza October 28 Sudbury 160

In most locations, Ministry of Finance staff also met with local roads and services board members and were given tours of their communities. A broad range of communities in unincorporated areas were visited, including those close to municipal boundaries as well as remote communities with extensive services, which are similar to rural municipalities. These visits provided valuable insights into the varying circumstances and service levels in unincorporated area communities.

Open House Format

The format of each open house included a Ministry of Finance presentation on the PLT review and the 2015 and 2016 PLT changes, followed by an opportunity for attendees to ask questions and provide input. (The presentation is in Appendix 1.)

At each meeting, maps showing local roads and services boards in the area and PLT background information and data were displayed. Informational handouts and the 2014 PLT consultation summary paper were available for people to take away. (The maps, background information, and handouts are in Appendix 2.)

Property owners also had the opportunity to speak with staff one-on-one about issues related to living in unincorporated areas. In addition to staff from the Ministry of Finance, staff from the following government ministries were also on hand to answer the questions:

  • Ministry of Transportation (responsible for Local Roads Boards)
  • Ministry of Northern Development and Mines (responsible for Local Services Boards)
  • Ministry of Municipal Affairs and Housing (responsible for planning)

Since property assessment plays such an important role in determining PLT, representatives from the Municipal Property Assessment Corporation (MPAC) were also available to answer questions about assessment and the assessment process.

Staff members from the local ministry and MPAC offices were available to respond to questions related to local circumstances.  

Part 3: Issues Frequently Raised at the Open Houses

During the open houses, unincorporated area property owners provided comments about the PLT and related issues. Their input is being taken into consideration as the government moves forward with the second stage of the PLT review. The following provides an overview of frequently raised issues as well as background information about each issue.

Future PLT Changes

Open house attendees were concerned about the impact of any future PLT changes and wanted to know if PLT reform would result in residential PLT rates increasing to the average northern municipal residential tax rate.

The rate adjustments announced in the 2015 Ontario Budget will be fully implemented in 2016, but the PLT review will not end with these changes. The 2015 Ontario Budget also committed to a second stage of the PLT review, which will include consultations with northerners on ways to further address tax inequities in the North before determining PLT rate adjustments for 2017.

It is important to note that the goal of the review is not to align the average residential PLT rate with the average northern residential municipal tax rate. The objective is to ensure that changes to the PLT are fair and proceed at a manageable pace.

PLT Changes and Low-income Property Owners

Some open house attendees were concerned about the impact the PLT increases would have on property owners with low incomes, particularly seniors.

The PLT changes announced in the 2015 Ontario Budget were designed to be relatively modest and manageable for most property owners. For residential properties, the PLT was adjusted by $10 per $100,000 of assessment in 2015 and by $40 per $100,000 of assessment in 2016.  For those property owners with low incomes, particularly seniors, there are measures in place to assist them.

Support for Low-income Households

Under the Ontario Senior Homeowners’ Property Tax Grant, low- to moderate-income seniors may receive up to $500 to help with property taxes.

The Ontario Energy and Property Tax Credit is designed to help low- to moderate-income residents with property taxes and with the sales tax on energy. For the 2015 benefit year, non-seniors may receive up to $772 and seniors up to $910 to help with property taxes.

Both of these programs are funded by the Province of Ontario and administered by the Canada Revenue Agency (CRA) through the federal income tax system. For more information on these programs, please contact the CRA at 1-800-959-8281 or visit their website.

The Province has a program specific to property owners who pay PLT that includes a tax deferral for low-income seniors and low-income persons with disabilities. This program has not been accessed extensively by property owners. This may be because PLT rates had not been adjusted to increase revenue and assessment related tax changes were relatively small. As the PLT review continues, the government will explore additional relief mechanisms to make PLT manageable for low-income unincorporated area residents. Details about the PLT deferral program can be found on the Ministry of Finance PLT web page or by contacting the Provincial Land Tax Administration Office in Thunder Bay at 1-866-400-2122.

Inequities among Properties inside and outside Schoolboard Areas

Many unincorporated area property owners were concerned that the PLT for residential properties outside a schoolboard area was much lower than for similarly assessed properties inside a schoolboard area.

The PLT review noted that the residential PLT rate outside schoolboard areas was one-sixth the rate inside schoolboard areas in 2013, yet properties in both areas receive the same services that the PLT contributes toward. (See Appendix 3 for maps of schoolboard areas.) For the 70 per cent of properties that are inside schoolboard areas, the PLT for each $100,000 of a property’s assessed value was $162 in 2013. For the 30 per cent of properties that are outside schoolboard areas, the PLT was only $25 per $100,000 of assessment.

Property owners within schoolboard areas argued that those outside schoolboard areas should make a more equitable contribution. This input was reflected in the 2015 Ontario Budget, which started to address this inequity by reducing the difference between PLT rates inside and outside schoolboard areas. 

Fully addressing this inequity would require a greater PLT increase for properties outside schoolboard areas. This issue will be a major focus of the second stage of the PLT review.

Business Properties

Some open house attendees raised concerns that businesses pay significantly less in PLT than they pay in property taxes in northern municipalities

For example, the review found that, in 2013, the PLT rate for pipelines was only 11 per cent of the average northern municipal property tax rate for pipelines.

The changes announced in the 2015 Ontario Budget mean that business and residential property owners will each contribute an equal share of the PLT revenue increase.

Determining a fair share for business going forward will continue to be a focus of the PLT review, and business groups will be consulted.

Seasonal Properties

Some open house attendees who owned seasonal properties questioned why there was no reduced PLT rate for seasonal properties.

In Ontario, property taxes are not intended to be a fee for the use of specific services and are not based on how often or when a property is used. Property tax is a way to share the cost of services among property owners based on the value of the property (or properties) they own.

Seasonal and permanent properties in unincorporated areas are taxed at the same residential tax rate, and tax revenues are used to help to fund services of general benefit to the community. The same is true in municipalities: in each municipality, seasonal properties are taxed at the same rate as permanently occupied properties.

Remote Properties

Some open house attendees felt that they should pay lower PLT because they could not easily access services due to the remote location of their properties. This included properties located on islands or with limited road access.

It is important to note that remoteness is addressed in part through the assessment process. When properties are assessed, accessibility and remoteness are factors that are taken into consideration. Remote and hard-to-access properties (for example, those with seasonal roads, no roads, or water only access) are generally assessed at lower values. Given that PLT on a property is calculated by multiplying the tax rate by the assessed value, a lower assessed value would result in lower PLT.

The Ministry of Finance will continue discussions with northerners to further assess issues related to remote locations and access to services.

Services

Funding Services in Unincorporated Areas

Some open house attendees suggested that PLT should be increased only if there is a corresponding increase in services.

The PLT paid by unincorporated area property owners contributes toward the cost of important community services including social assistance, child care, land ambulance, social housing, public health, and policing. PLT revenue covers only a portion of the cost of providing these services.

The Province contributes almost $90 million to fund these services on behalf of unincorporated areas. This is approximately $65 million more than the amount the Province would provide if these services were cost-shared in the same way that they are with municipalities. PLT revenue was approximately $11 million in 2013, which resulted in a gap of more than $50 million.

$65 Million in Additional Province Expenditures on Unincorporated Area Services, 2013 ($) (Services Fully Funded by the Province in Unincorporated Areas that Municipalities either Cost-share or Fully Fund

For an accessible description of this image click here.

One of the goals of the PLT reform is to address the inequity in how services are funded in northern Ontario. The changes announced in the 2015 Ontario Budget partially addressed this goal, and the second stage of the PLT review will continue to look at ways to reduce property tax inequities in the North.

Access to Services in Unincorporated Areas

Some open house attendees felt they did not receive any services (for example, they suggested unincorporated areas do not receive police services).

The PLT contributes to a number of important services including social assistance, child care, land ambulance, social housing, public health, and policing. The cost to the Province of providing services in unincorporated areas is approximately $65 million more than under the arrangement that is in place with municipalities.

Under the Ontario property tax system, all property owners are responsible for contributing to the cost of important services that benefit the broader community, regardless of how frequently they access the services. This applies to properties in municipalities and in unincorporated areas. Property tax is a way to share the cost of services among all property owners that reflects the assessed value of the property (or properties) they own.

Northern Ontario is vast and residents who live in remote communities far from densely populated areas may sometimes experience challenges accessing services, which can also be more costly to provide to remote areas. While those in remote areas may live further from locations where some services are delivered, there are a number of important services available to all unincorporated area residents. The following provides information on the important community services funded by the Province on behalf of unincorporated area property owners.

Policing, Land Ambulance, and Fire Protection

The Ontario Provincial Police (OPP) responded to more than 22,000 calls for service in unincorporated areas from 2010 to 2013, excluding provincial highway calls. The OPP polices unincorporated areas in the same manner as municipalities and ensures that adequate and effective policing services are provided to all communities regardless of their governance structure.

There are set costs associated with having emergency services available and ready to respond 24 hours a day, 365 days a year. For example, it costs approximately $1.3 million to have one ambulance operating full time in Ontario. Each ambulance on the road requires that an average of 11 trained paramedics be available.

A number of residents thought that the $45 they were charged for an ambulance covered the entire cost of the trip to the hospital. All Ontario residents, whether they are in an unincorporated area or in a municipality, are required to pay a small portion of the cost of the ambulance service. The $45 they pay is well below the true cost of delivering this service and this payment is one of the lowest in the country. The remainder of the cost of an ambulance trip for unincorporated areas is paid for by the Province, for example, by contributions to District Social Service Administration Boards.

Each year, the volunteer fire departments that participate in the Northern Fire Protection Program (NFPP) respond to approximately 1000 calls for service in unincorporated areas. Currently, the Province pays about a third of the cost of responding to these calls. The rest of the cost is covered by unincorporated area communities, largely through LSB fees. The NFPP funding helps to cover the cost of such things as insurance, vehicle maintenance/replacement and leases, and training. The program requires the 49 participating fire departments to assess fire risk in their communities, deliver a program to enforce fire safety standards, provide public safety education to residents, and provide emergency response based on the local risk. The NFPP has been successful in reducing the death rate from fires in unincorporated areas.

Public Health and Social Services

In addition to emergency services, there are a number of other services paid for by the Province on behalf of unincorporated area residents that are essential for Ontarians.

Public Health Units (PHUs) are responsible for delivering health services including those related to chronic disease and injuries, family health, emergency preparedness, environmental health and infectious diseases. Each PHU is required to deliver these services to people living in the unincorporated areas and municipalities within a unit’s geographic boundaries.

Ontario Works, child care, and social housing and other social services in northern Ontario are administered by District Social Services Administration Boards (DSSABs). Most DSSABs also administer land ambulance service. The ten DSSAB districts in Northern Ontario are Nipissing, Parry Sound, Manitoulin-Sudbury, Timiskaming, Cochrane, Algoma, Sault Ste Marie, Thunder Bay, Kenora, and Rainy River. Each DSSAB has at least one elected representative from the surrounding unincorporated area on its board.

DSSABs provide services to the residents living in the municipalities and unincorporated areas within their geographic boundaries. The DSSAB apportions the local costs between municipalities and unincorporated areas. The Province pays the unincorporated areas’ costs on their behalf.

Services Provided by Local Roads Boards and Local Services Boards

Some open house attendees expressed confusion about the differences between services supported by PLT and those supported by Local Roads Board (LRB) and Local Services Board (LSB) levies.

LRBs are responsible for road maintenance and repair. All property owners within an LRB pay a levy that covers one-third of the cost, and the Province pays the other two-thirds of the cost.

LSBs may choose to provide any combination of water supply, fire protection, garbage collection, sewage, street lighting, recreation, roads, public library service, and emergency telecommunications. Fire protection is the most common service offered by LSBs through volunteer fire teams or contracted services. A levy or fee is set and charged by boards to cover the costs of delivering services.

MPAC and Assessment

Some open house attendees raised concerns related to MPAC services. A number of property owners believed that MPAC had never visited their property or community, and that many assessments in unincorporated areas were inaccurate, out of date, or did not capture changes made to properties.

MPAC is taking action to address the challenges it faces in assessing properties in unincorporated areas where mechanisms such as building permits that commonly trigger assessments do not apply. They are doing this by accessing information from the Electrical Safety Authority on new hydro hookups. Other tools MPAC uses to update assessments include digital images and mailouts to collect data from unincorporated area property owners.

Local boards use MPAC’s assessment data for billing and depend on the information being accurate and up to date. MPAC is developing a process to work more closely with LRBs and LSBs so that there will be a two-way flow of information leading to a more accurate assessment roll.

Due to the size of northern Ontario and the number of properties that MPAC is responsible for assessing, it is difficult to assess every property frequently. Properties within schoolboard areas have been assessed using current value assessment since 1998. All properties outside of schoolboard areas were inspected by MPAC in 2007 and assessments based on their current value were prepared for the 2009 Assessment Update. MPAC continues to collect information for the accurate assessment of properties through mechanisms such as surveys and site visits.

Property owners can find out information about their properties by using AboutMyProperty on MPAC’s website (www.mpac.ca). It explains why a property was assessed the way it was and allows property owners to compare their properties with others in their communities. Property owners who disagree with the assessment can ask MPAC to conduct a review of their assessments through the Request for Reconsideration (RfR) process. There is no cost associated with filing an RfR. The form is also available on MPAC’s website or can be obtained by calling MPAC toll-free at 1 866 296-6722.

If property owners still disagree with their assessments from MPAC after the RfR is complete, they may file an assessment appeal. Appeals must be filed, either electronically or in writing, using the Assessment Review Board’s appeal form. The form is available at http://elto.gov.on.ca/arb/. Paper copies of the form are available at some MPAC or municipal offices. Property owners can also phone the Assessment Review Board through Environment and Land Tribunals Ontario toll free at 1-866-448-2248 to request a paper copy.

Understanding Current Value Assessment (CVA)

All properties in the province and most other jurisdictions in North America are assessed on the basis of their current value. Assessments based on current value provide clarity and transparency and ensure the distribution of taxes is fair and up to date. 

CVA is based on the most probable sale price of a property based on an analysis of all sales transactions from a local real estate market. CVA was fully implemented in unincorporated areas in 2009.  The assessed values of all properties in Ontario are updated every four years.

The last reassessment year was 2012 and the assessed value was used for the 2013 to 2016 tax years. If a property’s CVA increased, this increase would be phased in over four years. For example, if a property was assessed at $180,000 in 2008 and its assessment had increased to $220,000 in 2012, the property would not be taxed on the value of $220,000 until 2016 (decreases would be reflected immediately). The increase would be phased in as follows:

  • $190,000 in 2013;
  • $200,000 in 2014;
  • $210,000 in 2015; and
  • $220,000 in 2016.

The next province-wide property reassessment will take place in 2016. Any assessment increases will be phased in from 2017 to 2020. Any decreases will be reflected immediately.

Local Boards and Volunteerism

A number of open house attendees raised issues related to LSBs and LRBs. Some property owners were interested in forming new boards in their areas, and some were interested in working more collaboratively with other boards or with nearby municipalities. A number of people talked about the major role that volunteers play in unincorporated areas, be it running boards, or providing services to the community.

LSBs and LRBs play an integral role in many unincorporated areas. LRBs maintain local roads and LSBs provide local services, which can include fire protection, garbage, roads, water supply, sewage, street and area lighting, recreation, public library service, and emergency telecommunications. Local roads and services boards are volunteer run, and in many cases volunteers also provide services (for example, fighting fires). The work done by volunteers, rather than paid staff, is reflected in local board charges.

Some unincorporated area residents have chosen not to form local boards in their areas.  In fact, approximately 36 per cent of unincorporated area properties are not part of LSBs or LRBs. These property owners often maintain their local roads (some with support from the Ministry of Transportation) or form fire-fighting teams.

In response to suggestions made by LRB and LSB representatives, the Province introduced measures in the 2015 Ontario Budget that will support better information sharing with local boards, for example, ensuring that MPAC provides more timely assessment information to local boards through more frequent sharing of tax roll changes.

The PLT review will continue to seek input from and work with LSB and LRB representatives on additional system improvements and ways to better support their work in unincorporated area communities.

Part 4: The Ongoing PLT Review

The PLT changes announced in the 2015 Ontario Budget marked the end of the first stage of the PLT review.

The open houses launched the second stage of the PLT review. As part of stage two, the government will continue to consult with northerners on ways to further address tax inequities in the North before determining PLT rate adjustments for 2017.

The government values the input unincorporated area property owners provided in stage one of the PLT review. As part of the second stage of the PLT review, the Ministry of Finance will be seeking additional direct input from northerners. Information on the consultation will be available in the near future on the PLT website or by contacting the Ministry of Finance.

Contact Information:

Email: pltreformoffice@Ontario.ca

Mail:

Provincial Land Tax
Provincial Local Finance Division
Ministry of Finance
777 Bay St, 10th Floor
Toronto ON
M5G 2C8

Voicemail: 1-844-637-6465 (toll free)

Accessible chart description:

Chart 1:

The figure shows the tax rate times the assessed value of a residence equals the Provincial Land Tax

Return to Chart 1

Chart 2:

This bar graph shows the average municipal tax was $2200 and the average PLT was $164.

Return to Chart 2

Chart 3:

This bar graph shows the percentage of properties that pay certain amounts of PLT. Forty eight per cent pay less and $50; 31 per cent pay between $50 and 200; 21 per cent pay more than $200.

Return to Chart 3

Chart 4:

This bar graph shows that average municipal tax was $2200, and combined PLT and local board levies was $315. The combined PLT and levies for the highest paying third of unincorporated area properties was $662.

Return to Chart 4

Chart 5:

This bar graph shows $65 million in Provincial expenditure over and above municipal cost-sharing arrangements and $11 million in PLT revenue.

Return to Chart 5

Chart 6:

This pie chart shows the breakdown of the $65 million in additional spending by category:
Policing, $22 M
Land ambulance and public health, $8 M
Ontario Works, Social Housing and other DSSAB services, $13M
LRB and LSB (Provincial contribution)
$13.5M
PLT Administration2$2.9M
Other1$5.0M

1 Other includes cost of affordable housing, planning boards, Crown land management, waste disposal sites and fire suppression on Crown land.

2 PLT Administration includes costs of assessment services, tax administration and billing.

Return to Chart 6