Examen De L'impôt Foncier Provincial

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Examen De L'impôt Foncier Provincial Examen de l’impôt foncier provincial : Résumé des consultations auprès des parties concernées Commentaires reçus à ce jour Décembre 2014 Ministère des Finances Table des matières Aperçu .........................................................................................................................................................2 Processus de consultation jusqu’à présent ................................................................................................3 Rencontre avec les représentants des territoires non érigés en municipalités ................................... 3 Requêtes adressées par écrit ................................................................................................................. 4 Mobilisation des municipalités du Nord ................................................................................................ 4 Renseignements sur l’impôt foncier provincial (IFP) ..................................................................................5 Qu’est-ce que l’IFP? ............................................................................................................................... 5 Information sur les territoires non érigés en municipalités .................................................................. 7 Biens immeubles dans les territoires non érigés en municipalités .................................................... 7 Évaluation foncière dans les territoires non érigés en municipalités ................................................ 7 Écarts entre les assiettes fiscales des municipalités et des territoires non érigés en municipalités . 8 Territoires non érigés en municipalités et conseils scolaires ............................................................ 9 Le constat – Résumé des points de vue sur l’IFP ..................................................................................... 10 Point de vue des municipalités ........................................................................................................ 10 Point de vue des territoires non érigés en municipalités ................................................................ 10 Préoccupations liées aux inégalités fiscales............................................................................................. 12 A. Déséquilibre entre l’impôt foncier municipal et l’IFP .................................................................. 12 Impôts versés par les résidants des territoires non érigés en municipalités .................................. 13 B. Préoccupations liées aux inégalités fiscales entre contribuables d’un même territoire non érigé en municipalité .................................................................................................................................... 16 L’IFP d’hier à aujourd’hui ................................................................................................................. 19 Facteurs expliquant les écarts entre les taux d’IFP appliqués dans le territoire de compétence d’un conseil scolaire et hors d’un tel territoire ............................................................................... 24 Autres problèmes d’équité .............................................................................................................. 24 Services dans le Nord ............................................................................................................................... 26 Utilisation des services municipaux par des résidants des territoires non érigés en municipalités 26 Différences dans les niveaux de service entre les territoires non érigés en municipalités et les municipalités du Nord ...................................................................................................................... 26 Diversité des territoires non érigés en municipalités ...................................................................... 27 Financement par la province des services dans les territoires non érigés en municipalités ........... 27 Dépenses des municipalités du Nord liées aux services .................................................................. 31 Fonds provinciaux mis à la disposition des municipalités ............................................................... 31 Frais d’utilisation et prestation de services municipaux .................................................................. 32 Services d’évaluation ....................................................................................................................... 32 Régies des routes locales et régies locales des services .................................................................. 33 Comprendre la situation dans les territoires non érigés en municipalités et les municipalités du Nord 34 Défis communs dans le Nord ........................................................................................................... 34 Caractère distinctif des territoires non érigés en municipalités ...................................................... 34 Ce qui fonctionne bien ............................................................................................................................. 35 Régies des routes locales et régies locales des services .................................................................. 35 Soutien apporté par les fonctionnaires provinciaux ........................................................................ 35 Système de facturation unique ........................................................................................................ 35 Service en ligne d’analyse de l’impôt foncier (SLAIF) ...................................................................... 35 Possibilités d’amélioration ....................................................................................................................... 36 Frais d’utilisation .............................................................................................................................. 36 Améliorations souhaitées par les régies locales des routes et des services ................................... 36 Arriérés d’impôt ............................................................................................................................... 36 Incidence des sociétés d’extraction des ressources naturelles sur l’infrastructure locale ............. 37 Aménagement et développement des territoires ........................................................................... 37 Prochaines étapes .................................................................................................................................... 39 Nos coordonnées ................................................................................................................................. 39 Glossaire ................................................................................................................................................... 40 Appendice 1 : Liste des régies des routes locales et des régies locales des services dans les territoires non érigés en municipalités ..................................................................................................................... 42 Appendice 2 : Liste des communications reçues ..................................................................................... 45 Appendice 3 : Taux de l’IFP pour 2013 .................................................................................................... 46 Appendice 4 : Impôt foncier municipal moyen (Nord) ............................................................................ 47 Appendice 5 : Moyennes de facturation pour les régies des routes locales et les régies locales des services par les CASSD ............................................................................................................................. 48 Appendice 6 : Exemples de propriétés établies dans les territoires non érigés en municipalités à l’intérieur et à l’extérieur du territoire des conseils scolaires ................................................................. 55 Appendice 7 : Soutien provincial offert aux municipalités du Nord ........................................................ 57 Appendice 8 : Planification au sein des territoires non érigés en municipalités ..................................... 60 Liste des figures Figure 1 : Territoires non érigés en municipalités de l’Ontario ................................................................. 5 Figure 2 : Méthode utilisée pour calculer l’IFP que doit payer un propriétaire foncier ............................ 6 Figure 3 : Catégories (en pourcentage) de bien immeubles dans les territoires non érigés en municipalités, 2013 .................................................................................................................................... 7 Figure 4 : Valeur d’évaluation (en pourcentage) dans les territoires non érigés en municipalités, par catégorie foncière, 2013 ............................................................................................................................ 7 Figure 5 : Évaluation résidentielle moyenne, 2013 (en dollars) ................................................................ 8 Figure 6 : Valeurs de l’IFP (en pourcentage), par catégorie foncière, 2013 .............................................. 9 Figure 7 : Valeurs de l’impôt foncier (en pourcentage) dans les municipalités du Nord, 2013 ................ 9 Figure 8 : Comparaison (en dollars) entre l’impôt foncier municipal moyen et l’IFP moyen versés
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