Municipal Taxation Review (2012-2017)


Budget Committee at their January 12, 2016 meeting approved the Common and Special Services Tax Levy Allocation Review plan and the Terms of Reference for the Common and Special Services Tax Levy Allocation Review Working Group, formally adopted by Council on January 19, 2016 (Resolution No. 12-2016).  All meetings are posted on the website on the events calendar and are open to the public.  Available documents pertaining to the Working Group will be posted below.  Please note: Working Group minutes will be posted once formally adopted by Council. 

Background Information

After a two year comprehensive review, Port Hope Council at their April 22, 2014 Council meeting, implemented a new Common and Special Services taxation approach for 2014 and future years in addition to adopting tax rates for 2014. The Special Services By-law establishes services to be charged to all taxpayers as common services and those to be charged only to taxpayers in a benefiting area as special services.

Area Rating was put in place in 2001 to create a fair and equitable distribution of the tax levy. The original formula used 2000 weighted assessment and tax levy to establish a base rate. Although effective for the time, the original approach has not kept pace with numerous changes in legislation, regulations, service levels, assessment methodology, and assessment shifts across classes and is no longer applicable. A comprehensive review was initiated by Council in May 2012 and reference documents from the process are included below.

2017 Review/Information

Following the 2016 review, the Working Group has held many meetings to review and address many comments received from the previous Open House meeting on March 22, 2016 and gather more information to address these concerns.

At the April 18th, 2017 Committee of the Whole meeting, the Committee approved a report from the Tax Levy Allocation Review Working Group to proceed with a follow up community consultation. The Working Group hosted an Open House on Wednesday, May 10, 2017 from 6:30pm to 9:30pm at the Town Park Recreation Centre, 62 McCaul Street, Port Hope. 

The Tax Levy Allocation Working Group have provided a report to be presented to Finance Committee June 6, 2017 with the recommendation that a By-law be prepared for presentation to Council to amend the Schedule 'A' to By-law 28/2014, revising the Special Services effective for the 2018 tax levy. All the documents associated with the Tax Levy Allocation Working Group's report, including the comments received from the public, are posted below starting with the label as "FIN -P06 June 6":


Personal Information submitted through the community consultation process is collected under the authority of the Freedom of Information and Protection of Privacy Act for the purpose of inviting comments relevant to matter of Municipal Taxation in the Municipality of Port Hope. Consistent with the Act, names and addresses will be become part of the public record and shall be publicly available. Personal information such as phone numbers and email addresses shall be severed.

Questions about this collection should be directed to the Director of Corporate Services, 905.885.4544