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Bylaw No. 2934-2019

Tax Rates Bylaw, 2019

Contents
Part 1 — Interpretation
 1 Interpretation
 2 Definitions
Part 2 — Property taxes
 3 Municipal police taxes
 4 General and debt servicing taxes
 5 Regional library taxes
 6 Fraser Valley Regional Hospital District taxes
 7 Fraser Valley Regional District taxes
 8 Abbotsford East Downtown Business Improvement Area
Part 3 — Matsqui Prairie Dyking, Drainage and Irrigation District taxes
 9 Matsqui Prairie Dyking, Drainage and Irrigation District taxes
Part 4 — Sumas Prairie Dyking, Drainage and Irrigation District taxes
 10 Dyking and drainage taxes
 11 Irrigation taxes
Part 5 — Urban Storm Drainage
 12 Service established
 13 Service fees
Consequential Amendments
 14 Repeal
Schedule 1 - Matsqui Prairie Dyking Area
Schedule 2 - Matsqui Prairie Irrigation Zones
Schedule 3 - Sumas Prairie Dyking and Drainage Area
Schedule 4 - Sumas Prairie Irrigation Area
Schedule 5 - Urban Storm Drainage Area

The Council of the City of Abbotsford, in open meeting assembled, enacts as follows:

Part 1 — Interpretation

Interpretation

1   (1) The Interpretation Bylaw, 2019 applies to this bylaw.

(2) The classifications of land use set out in Column 1 of each Table have the same meaning as in the Prescribed Classes of Property Regulation, B.C. Reg. 438/81.

(3) Unless otherwise specified, tax rates set out in this bylaw are expressed per 1 000 dollars of taxable value.

Definitions

2   In this bylaw,

"Abbotsford East Downtown Business Improvement Area" has the same meaning as in the Abbotsford East Downtown Business Improvement Area Bylaw, 2007;

"Matsqui Prairie Dyking Area" means the area shown as "Zone A" in Schedule 1;

"Matsqui Prairie Dyking, Drainage, and Irrigation District" means the Matsqui Prairie Dyking Area and all zones shown in Schedule 2;

"Sumas Prairie Dyking and Drainage Area" means the areas shown in Schedule 3;

"Sumas Prairie Irrigation Area" means the areas shown in Schedule 4;

"Urban Storm Drainage Area" means the area shown in Schedule 5.

Part 2 — Property taxes

Municipal police taxes

3   To provide for all lawful general municipal police purposes of the City, the tax rates set out in Column 2 of Table 1 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

General and debt servicing taxes

4   To provide for all lawful general and debt servicing purposes of the City, the tax rates set out in Column 3 of Table 1 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

Regional library taxes

5   To provide for regional library purposes, the tax rates set out in Column 4 of Table 1 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

Fraser Valley Regional Hospital District taxes

6   To provide for the City's taxing obligations in relation to the Fraser Valley Regional Hospital District , the tax rates set out in Column 5 of Table 1 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for hospital purposes according to the land use classification set out in Column 1 of Table 1.

Fraser Valley Regional District taxes

7   To provide for the City's taxing obligations in relation to the Fraser Valley Regional District, the tax rates set out in Column 6 of Table 1 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for hospital purposes according to the land use classification set out in Column 1 of Table 1.

Abbotsford East Downtown Business Improvement Area

8   For the purposes of the Abbotsford Downtown Business Association, a local service tax of 0.2% is imposed and levied for the year 2019 on the net taxable assessed value, for general purposes, of all land and improvements on class 5 and class 6 properties within the Abbotsford East Downtown Business Improvement Area, other than land and improvements that are exempt under the Community Charter or another Act in relation to the tax.

Table 1 - 2019 Property Tax Rates

(per 1 000 dollars of taxable value)

Column 1

Land Classification

Column 2

General Municipal

(Police)

Column 3

General Municipal

(Other)

Column 4

Fraser Valley Regional Library

Column 5

Fraser Valley Regional Hospital District

Column 6

Fraser Valley Regional District

Class 1 - residential

1.11384

1.87197

0.10576

0.13058

0.08450

Class 2 - utilities

14.41128

24.22035

1.36837

0.45705

0.29576

Class 3 - supportive housing

1.11384

1.87197

0.10576

0.13058

0.08450

Class 5 - light industry

2.47301

4.15627

0.23481

0.44399

0.28731

Class 6 - business and other

3.33174

5.59949

0.31635

0.31993

0.20703

Class 8 - recreational property/non-profit organization

2.40322

4.03904

0.22821

0.13058

0.08450

Class 9 - farm

7.26700

12.21332

0.69001

0.13058

0.08450

Part 3 — Matsqui Prairie Dyking, Drainage and Irrigation District taxes

Matsqui Prairie Dyking, Drainage and Irrigation District taxes

9   To provide for the purposes of dyking, drainage and irrigation within the Matsqui Prairie Dyking, Drainage and Irrigation District,

(a) a tax rate of 0.95149 is imposed and levied for the year 2019 on the assessed value of land and improvements for general purposes within the Matsqui Prairie Dyking, Drainage and Irrigation District,

(b) a parcel tax of $21.15 per acre is imposed and levied in respect of all land in the Matsqui Prairie Dyking Area,

(c) a parcel tax of $7.70 per acre is imposed and levied in respect of all land in Zone 2 as shown in Schedule 2,

(d) a parcel tax of $27.00 per acre is imposed and levied in respect of all land in Zone 3 as shown in Schedule 2, and

(e) a parcel tax of $29.00 per acre is imposed and levied in respect of all land in Zone 4 as shown in Schedule 2.

Part 4 — Sumas Prairie Dyking, Drainage and Irrigation District taxes

Dyking and drainage taxes

10   To provide for the purposes of dyking and drainage within the Sumas Prairie Dyking and Drainage Area,

(a) the tax rates as set out in Column 2 of Table 2 are imposed and levied on all parcels in the Sumas Prairie Dyking and Drainage Area according to the land use classification set out in Column 1 of Table 2,

(b) a parcel tax of $27.75 per acre is imposed and levied in respect of all land in Zone A as shown in Schedule 3, and

(c) a parcel tax of $17.47 per acre is imposed and levied in respect of all land in Zone B as shown in Schedule 3.

Table 2 - Sumas Prairie Dyking and Drainage Tax Rates

Column 1

Land Classification

Column 2

Parcel Tax Rate

Class 1 - residential

0.58410

Class 2 - utilities

12.06014

Class 3 - supporting housing

0.58410

Class 5 - light industry

9.62558

Class 6 - business and other

4.81280

Class 8 - recreational property/non-profit organization

0.58410

Irrigation taxes

11   To provide for the purposes of irrigation within the Sumas Prairie Irrigation Area,

(a) a parcel tax of $16.10 per acre is imposed and levied in respect of all land in Zone 1 as shown in Schedule 4,

(b) a parcel tax of $5.40 per acre is imposed and levied in respect of all land in Zone 2 as shown in Schedule 4, and

(c) a parcel tax of $18.12 per acre is imposed and levied in respect of all land in Zone 3 as shown in Schedule 4.

Part 5 — Urban Storm Drainage

Service established

12   The administration, operation, inspection and repair of a storm drainage system for the impounding, conveying and discharging of surface and other waters within the Urban Storm Drainage Area is established as a service of the City.

Service fees

13   (1) For properties with improvements having an aggregate value exceeding $5 000, service fees set out in Column 2 of Table 3 are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 3.

(2) For properties with improvements having an aggregate value not exceeding $5 000, service fees of 0.06581 per 1 000 dollars of taxable value are imposed and levied for the year 2019 on the assessed value of land and improvements taxable for general purposes.

Table 3 - Urban Storm Drainage Service Fees

Column 1

Land Classification

Column 2

Properties with improvements greater than $5 000

Class 1 - residential

0.14808

Class 2 - utilities

0.06581

Class 3 - supportive housing

0.14808

Class 5 - light industry

0.26325

Class 6 - business and other

0.27970

Class 6 - primary, middle and secondary schools

0.14808

Class 8 - recreational property/non-profit organization

0.06581

Class 9 - farm

0.06581

Consequential Amendments

Repeal

14   (1) Sumas Prairie Dyking, Drainage and Irrigation District Bylaw, 2008 (Bylaw No. 1815-2008) is repealed.

(2) Urban Storm Drainage System Fee Bylaw, 2001 (Bylaw No. 1041-2001) is repealed.

READ A FIRST TIME on April 15, 2019 READ A SECOND TIME on April 15, 2019 READ A THIRD TIME on April 15, 2019 ADOPTED on May 6, 2019

Henry Braun, Mayor

William Flitton, Corporate Officer

Katie Karn, Deputy City Clerk

Schedule 1 - Matsqui Prairie Dyking Area

Schedule 2 - Matsqui Prairie Irrigation Zones

Schedule 3 - Sumas Prairie Dyking and Drainage Area