Municipal Change Profile

Transcription

1 Municipal Change Profile Preliminary Values Report User Guide Municipality Name Date

2 Municipal Change Profile User Guide Table of Contents Login to Municipal Connect Municipal Change Profile Reports... 7 CVA Base Year Change Report 8 Phased-in Assessment Report...14 Growth Report 15 Provincial Assessment Summary Report...19 Data File.. 21 File Layout.. 22 Tax Classes 28 RTC s & RTQ s

3 MUNICIPAL CHANGE PROFILE - USER GUIDE COPYRIGHT NOTICE Copyright laws of Canada and other jurisdictions protect this Market Change Profile - User Guide. The Municipal Property Assessment Corporation ( MPAC ) is the owner of the copyright for this document. The information contained in this document is also the property of MPAC and may not be sold, licensed, leased or otherwise disposed of including on a not-for-profit basis. No part of this report or the information may be: (1) published or reproduced by any means, including electronically, mechanically or by photocopying; (2) stored in a retrieval system; or (3) transmitted by any means, including electronically, without the prior permission of MPAC. Any reproduction, publication, or transmission of the report, in whole or in part, without the express prior written permission of MPAC shall constitute an infringement of MPAC s copyright. Requests for permission to reproduce this report or any part thereof should be referred to MPAC s Freedom of Information and Privacy Coordinator. Copyright All rights reserved Municipal Property Assessment Corporation Not to be reproduced by any means or distributed in any manner, in whole or in part, without prior written permission. 3

4 Municipal Change Profile User Guide This User Guide provides detailed instruction to support users in accessing data and reports associated with the Municipal Change Profile (MCP) via Municipal Connect. Brief explanations of the data and reports are also included in this guide, to assist in interpreting the information and graphic summaries provided. MPAC will provide all lower-tier, single-tier and upper-tier municipalities with three separate Municipal Change Profile (MCP) deliveries: a preliminary product extracted on June 28, 2016, a final Notice Based extract in October (tentative) and a final MCP based on Assessment Roll values. The MCP will continue to capture an estimate of assessment growth, as well as an estimated market change between the 2012 and 2016 Current Value Assessments. In preparation for the mailing of farm and business property Notices this fall, MPAC is providing municipalities with a preliminary look at 2016 values through Municipal Connect 2.0. Property Assessment Notices for farm and business properties will be mailed this fall and over the next few months, MPAC valuation staff will continue to finalize values. The July 19 release of preliminary farm and business values provides municipalities with an early snapshot of the market change for each property sector and property class in their municipality. It is not intended to be used for preliminary tax planning purposes. Municipalities should review this information to become familiar with the overall market changes in their municipality. MCP REPORTS INCLUDED FOR 2016 Downloadable data file (in DBF format-additional file contents introduced in 2008); Provincial Assessment Summary (in PDF format); CVA Base Year Change Report (in PDF format); 2016 Phased-in Assessment Report (in PDF format); Estimated Growth Report (in PDF format); and User Guide (in PDF format). 4

5 Please contact your local Account Manager (AM) (contact information at the back of this guide) for any ad hoc requests or additional reports not contained within the Municipal Change Profile. The AM will respond within five business days with information regarding cost and a delivery timetable. Such requests will, on average, be produced within ten business days. Usage of these reports is restricted to the terms and conditions of the current Municipal Licence Agreement (2007). 5

6 1) Login to the MPAC site at 2) Click on Municipalities 3) Click on Municipal Connect TM Login to Municipal Connect 2.0 4) When the Municipal Connect introduction page appears, click Enter to login 5) Enter Username and Password i. Click on Login Note: When entering your password, remember that the application is case-sensitive. Passwords can be changed after initial login through the user profile. If you forget your password, click on Forgot your password? and follow instructions for resetting your password. 6

7 Municipal Change Profile Reports Choose Reports from the tool bar List of Municipal Change Profile Reports will appear 7

8 CVA Base Year Change Report This report captures the impact of the assessment update between the two base years. The report is generated twice, once when Notices are mailed and again following the return of the Assessment Roll. From the Reports Menu select Preliminary CVA Base Year Change Report. Click on Select Choose Allow, in the event that a pop-up blocker message appears. Acrobat Reader will open with the following cover page If Acrobat Reader does not open it can be downloaded at: 8

9 CVA Base Year Change Report Total Assessed Value by Realty Tax Class (RTC) This report captures the impact of the assessment update between the two base years comparing total assessed value by Realty Tax Class (RTC). It is further illustrated by Taxable, Shared Paymentin-Lieu, Payment-in-Lieu & Exempt Assessed Values, as well as a summary. The 2012 Value Estimate column represents the assessed value on MPAC s database immediately prior to assessment notice and roll production. In addition to reflecting values returned on last year s Roll, they also include in-year changes. The 2016 Value Estimate column represents the destination 2016 CVA. The Change in Value Estimate column illustrates the increase or decrease between the 2012 Value Estimate and the 2016 Value Estimate and the % Change in Value Estimate reflects the percentage increase or decrease. The Taxable Assessed Value report identifies the assessed value of Taxable property within a municipality excluding Shared P-I-L, Payment-in-Lieu and Exempt. The Shared Payment-In-Lieu Assessed Value report identifies the assessed value of Shared P-I-L properties within a municipality, excluding Taxable, P-I-L and Exempt. The assessed values of these types of properties are classed as Shared P-I-L and treated as taxable properties; a Hydro One Networks Inc. owned transformer station is an example of such a property. The Payment-in-Lieu Assessed Value report identifies the assessed value of Payment-in Lieu properties within a municipality excluding Taxable, Shared P-I-L and Exempt. These properties are exempt from taxation and are eligible to have payments made to the municipality by the provincial or federal governments. The Exempt Assessed Value report illustrates the assessed value of exempt properties within a municipality excluding Taxable, Shared P-I-L and Payment-in-Lieu. These properties are assessed but not taxed (eg. schools, hospitals, churches). A Summary of the taxable, shared P-I-L, payment-in-lieu and exempt assessed values is also provided. 9

10 CVA Base Year Change Report Median Assessed Value by Selected Residential Property Codes This report captures the impact of the assessment update between the two base years comparing median assessed values of selected residential property codes. The pie chart illustrates the breakdown of various types of residential properties within the municipality (eg. single family, condo, duplex, triplex, waterfront etc.). The property count reflects all roll numbers having the given property code at the time of MCP production. The table identifies the impact on the median assessed value on specific residential property codes. The median is defined as the mid-point value having an equal number of properties above and below it. This rule is applied in calculating the median for each property code, and also utilized in determining the values for Grand Total Value Estimates and Percentage Change. 10

11 CVA Base Year Change Report Average Assessed Value by Selected Residential Property Codes This report captures the impact of the assessment update between the two base years comparing average assessed values of selected residential property codes. The property count reflects all roll numbers having the given property code at the time of the MCP production. The average is defined as the sum of all the values in a selected property code divided by the total number of properties within that code. The rule is applied in calculating the average for each property code, and also utilized in determining the values for Grand Total Value Estimates and Percentage Change. 11 9

12 CVA Base Year Change Report Total Assessed Value by Realty Tax Class & Qualifier (RTC/RTQ) This report captures the impact of the assessment update between the two base years comparing total assessed value by every RTC/RTQ combination within the municipality. Notes: The Count on this report represents the number of assessable subordinates (frequency), rather than number of properties. Utility Transmission and Distribution Corridors (U) and Railway Rights-of-Way (W) are linear properties that are taxable based on acreage, therefore the values are set to zero for this report. 12

13 CVA Base Year Change Report Total Assessed Value by Property Code This report captures the impact of the assessment update between the two base years by all property codes within the municipality. This table summarizes the change between the two base years by each property code category (not realty tax class). 13

14 Phased-in Assessment Report This report captures the impact of the assessment update between the 2012 CVA and the Phased-in Assessment used for 2017 taxation. This report follows the same format as the CVA Base Year Change Report (above). From the Reports Menu select Preliminary Phased-in Assessment Report Click on Select Choose Allow, in the event that a pop-up blocker message appears. Acrobat Reader will open with the following cover page If Acrobat Reader does not open it can be downloaded at: 14

15 Estimated Growth Report This report captures the estimated growth that occurred from last year's roll return until the assessment update. A growth calculation broken down both by property code series and tax classification is provided. From the Reports Menu select Preliminary MCP Estimated Growth Report Click on Select Choose Allow, in the event that a pop-up blocker message appears. Acrobat Reader will open with the following cover page If Acrobat Reader does not open it can be downloaded at: 15

16 Growth vs. Base Year Change Previous Roll Current Roll (Notice) 2012 CVA Maintenance View 2016 CVA 2012 CVA 2015 Roll for Tax Year 2016 During Tax Year

17 Estimated Growth Report (Continued) Growth: is determined as the difference between values returned on the current Roll and the last returned Roll. All value and classification changes made on MPAC's database during this time is included in this estimation of Growth, including: supplementaries, omitted assessments, Assessment Review Board decisions, Request for Reconsideration results, 357 applications, newly created and deleted properties and all other in-year changes. Estimated Growth Report by Property Code This report reflects growth at the property code level. Note: Any one specific property may have changed property codes between counts causing a loss in one with an offsetting gain in another. (i.e. a property code 100 vacant land on the last returned Roll may be a 301 single family detached by current Roll return.) The Growth in % provides an estimation of the growth during the 2012 taxation. The calculation is based on the following formula: Growth in % = During Tax Year Roll Value x Roll Value or, in the example below for Commercial: 0.94% = 63,952,700 63,359,900 x ,359,900 17

18 Estimated Growth Report (Continued) Estimated Growth Report by Realty Tax Class Note: An individual property may be split between several realty tax classes, such as a commercial building with residential units. Estimated Growth Report by Realty Tax Class and Qualifier 18

19 Provincial Assessment Summary Report This report summarizes the impact of the assessment update for each municipality in the Province. From the Reports Menu select Preliminary MCP Provincial Assessment Summary Report Click on Select Choose Allow, in the event that a pop-up blocker message appears. Acrobat Reader will open with the following cover page If Acrobat Reader does not open it can be downloaded at: 19

20 Provincial Assessment Summary Report (Continued) A single report including information at the tax-class level produced for each lower-tier and single-tier municipality in the Province of Ontario. The % Growth column is the change between the 2015 Roll values at 2012 CVA and the During Tax Year 2016 values also at 2012 CVA. During Tax Year Roll Value x Roll Values The % Reassessment Change is calculated as: Destination Value - During Tax Year 2016 x 100 During Tax Year

21 Data File The Data File is a self-extracting zipped database file (DBF), containing a property inventory of assessment information. Information contained in the data file was utilized to build the various MCP reports. From the Reports Menu select Preliminary MCP Data File 1) Click on Save file 2) Note the file name 3) Save the *.EXE file to desired local directory (Note: This saves the file as an executable zipped file). 4) To access the file, un-zip or open the self-extracting file by double clicking on the saved exe file 5) This will release a DBF file to the directory 7) This DBF file contains the database. The database can be accessed through Excel, Microsoft Access and SPSS to name a few. 21

22 File Layout All fields left adjusted, unless otherwise indicated. PLT Reform areas will only contain data in the General and Reassessment fields, not in the Previous Time of Roll nor the Current Maintenance View fields. Field Name Field Type Field Length Positions in Source Comments General Information Roll Number Character Roll Number Subordinate Number Character Subordinate Identifier: 0000 for record showing Owner attributable assessment information. Subordinate Identifier for record showing TTL attributable assessment information. Sequence number Character Sequence Number: Start in 1 for first record for each property, increased by 1 for each additional record for the same property (including its TTL subordinates). Indicator Character New Property Indicator Provided only if property is new, deleted, or retired. Otherwise blank. NW1 if new non-vacant-land property. NW3 if new vacant-land property. DL if property deleted or retired. Previous Roll number Character Previous Roll Number. Provided if property renumbered since previous roll return. Realty Tax Class Character 1 41 Unique RTC-RTQ combination Realty Tax Qualifier Character 1 42 from Owner or TTL attributable assessment. First Owner Name Character Owner Name of main property owner (i.e. legal entity with lowest business sequence number). Set 1: Information from Current Time of Roll (Previous Year End) view. ROL Returned SRA1 Character 1 71 Special Rate Area 1 22

23 Positions in Comments Field Type Field Length Source Field Name ROL Returned SRA2 Character 1 72 Special Rate Area 2 ROL Returned SRA3 Character 1 73 Special Rate Area 3 ROL Returned SRA4 Character 1 74 Special Rate Area 4 ROL Returned SRA5 Character 1 75 Special Rate Area 5 ROL Returned SRA6 Character 1 76 Special Rate Area 6 ROL Returned Character Property Code Property Code ROL Returned Ward Character Ward ROL Returned Poll Character Poll ROL Returned Poll Character 1 85 Poll Suffix suffix ROL Returned Numeric Starting Point Total Starting Point Total ROL Returned Numeric Starting Point Portion Starting Point Portions ROL Returned Numeric Phase-In Total Year 1 Phase-In Total Year 1 ROL Returned Numeric Phase-In Portion Year 1 Phase-In Portion Year 1 ROL Returned Numeric Phase-In Total Year 2 Phase-In Total Year 2 ROL Returned Numeric Phase-In Portion Year 2 Phase-In Portion Year 2 ROL Returned Numeric Phase-In Total Year 3 Phase-In Total Year 3 ROL Returned Numeric Phase-In Portion Year 3 Phase-In Portion Year 3 ROL Returned Numeric Destination Total Phase-In Total Year 4 ROL Returned Numeric Destination Portion Phase-In Portion Year 4 ROL Returned Site Numeric Site Area ROL Returned site UoM Character Unit of Measurement Set 2: Information from Current Maintenance view. In-year update SRA1 Character Special Rate Area 1 In-year update SRA2 Character Special Rate Area 2 In-year update SRA3 Character Special Rate Area 3 23

24 Positions in Comments Field Type Field Length Source Field Name In-year update SRA4 Character Special Rate Area 4 In-year update SRA5 Character Special Rate Area 5 In-year update SRA6 Character Special Rate Area 6 In-year update Character Property Code Property Code In-year update Ward Character Ward In-year update Poll Character Poll In-year update Poll Character Poll Suffix suffix In-year update Numeric Starting Point Total Starting Point Total In-year update Numeric Starting Point Portion Starting Point Portions In-year update Numeric Phase-In Total Year 1 Phase-In Total Year 1 In-year update Numeric Phase-In Portion Year 1 Phase-In Portion Year 1 In-year update Numeric Phase-In Total Year 2 Phase-In Total Year 2 In-year update Numeric Phase-In Portion Year 2 Phase-In Portion Year 2 In-year update Numeric Phase-In Total Year 3 Phase-In Total Year 3 In-year update Numeric Phase-In Portion Year 3 Phase-In Portion Year 3 In-year update Numeric Destination Total Phase-In Total Year 4 In-year update Numeric Destination Portion Phase-In Portion Year 4 In-year update Site Numeric Site Area In-year update Site UoM Character Unit of Measurement Set 3: Information from Reassessment update view. SRA1 Reassessment update SRA2 Character Special Rate Area 1 Character Special Rate Area 2 24

25 Field Name SRA3 SRA4 SRA5 SRA6 Property Code Ward Poll Poll suffix Starting Point Total Starting Point Portions Phase-In Total Year 1 Phase-In Portion Year 1 Phase-In Total Year 2 Phase-In Portion Year 2 Phase-In Total Year 3 Phase-In Portion Year 3 Phase-In Total Year 4 Phase-In Portion Year 4 Site site UoM Field Type Field Length Positions in Source Comments Character Special Rate Area 3 Character Special Rate Area 4 Character Special Rate Area 5 Character Special Rate Area 6 Character Property Code Character Ward Character Poll Character Poll Suffix Numeric Starting Point Total Numeric Starting Point Portion Numeric Phase-In Total Year 1 Numeric Phase-In Portion Year 1 Numeric Phase-In Total Year 2 Numeric Phase-In Portion Year 2 Numeric Phase-In Total Year 3 Numeric Phase-In Portion Year 3 Numeric Destination Total Numeric Destination Portion Numeric Site Area Character Unit of Measurement 25

26 Field Name Field Type Field Length Positions in Source Comments Additional Fields supp omit flg Character Supp/Omit Indicator. Y if Current Maintenance view has any omitted or supplementary assessments associated to it. Otherwise N. PAN issued indicator Character Municipal address Character Property Location Address Event records Character (where the first record starts) Authority Code (x) Character 3 History Reason Character 50 Description (x) Nature of changes Character 1 (x) Effective Date (x) Numeric 8 Status (x) Character 1 Publish Date (x) Numeric 8 Starting Amount (x) Numeric 11 Destination Amount (x) Numeric 11 Up to 20 records of Event information totaling 1860 field is length. Each event information is 92 character long. For each 92 character the Header name is appended with sequence number starting with 1. x = 1 to 20 Notes: Where multiple Tax Classes exist on a property the roll number will appear several times, with a sequence number for each portion. The RTC/RTQ and Portions will differ. All other data will be constant for the property, including the Property Total. The Property Total appears on every line, so most analysis should be completed on the Portion. 26

27 Tax Classes Property classes in the assessment legislation are outlined below: Large Theatre Class (A): applies within a municipality, which has passed a by-law opting for this class. Commercial Class (C): properties used for commercial purposes (eg. retail stores, gas stations, restaurants etc.) and vacant land that is zoned for commercial purposes. Office Building Class: (D) includes office building space that exceeds 25,000 square feet and only if the municipality has opted for this class through by-law. Farm Class (F): properties used for farming purposes including outbuildings. Parking Lot/Vacant Land Class (G): land that would otherwise be in the Commercial Class if its use were for parking vehicles, and commercial vacant land. Excludes vacant land in other classes and parking associated with other buildings (eg. Shopping Centres). Industrial Class (I): properties used for, or in connection with manufacturing, producing or processing, and vacant land zoned for industrial development. Large Industrial Class (L): includes land that would otherwise be in the Industrial Class. Building square footage must exceed 125,000 square feet and must have the same occupant. This class is optional and only applies if the municipality has passed a by-law opting for this class. Multi-Residential Class (M): properties used for residential purposes that have seven or more self-contained units and vacant land zoned for multi-residential development. New Multi-Residential Class: (N) includes properties that would otherwise be included in the Multi-Residential Class where new multi-residential units have been constructed and where the municipality has, through by-law, opted to have the New Multi-Residential Class apply. Pipeline Class (P): pipelines within the meaning of subsection 25(1) of the Assessment Act. Professional Sports Facility Class (Q): applies within a municipality, which has passed a by-law opting for this class. Residential Class (R): properties used for residential purposes to include (but not limited to) properties that have less than seven self-contained units; condominium units (as defined in the Condominium Act) and campgrounds. Shopping Centre Class (S): includes the rentable area of a Shopping Centre that would otherwise be included in the Commercial Class, if the area exceeds 25,000 square feet and, if there are three or more attached retail stores on one property and, if the municipality has passed a by-law opting for this class. Managed Forest Class (T): properties covered by forest, including outbuildings, when the land is deemed eligible by meeting the necessary requirements for inclusion in this class. Utility Transmission/Distribution Corridors (U): linear Properties and the values are set to zero. Railway Rights-of-Way (W): linear Properties and the values are set to zero. 27

28 New Construction Classes introduced in 2008 to accommodate the Business Education Tax: Industrial (J), Large Industrial (K), Commercial (X), Office Building (Y) and Shopping Centre (Z) RTC s & RTQ s Realty Tax Class Codes (RTC) A C D E F G I J K L M N O P Q R S T U W X Y Z Large Theatre (Toronto only) Commercial Office Building Exempt Farm Parking Lot Industrial Industrial (New Construction) Large Industrial (New Construction) Large Industrial Multi-Residential New Multi-Residential Resort Condominium Pipeline Professional Sports Facility Residential Shopping Centre Managed Forest Utility Transmission & Distribution Corridors Railway Rights-of-Way Commercial (New Construction) Office Building (New Construction) Shopping Centre (New Construction) Realty Tax Qualifiers (RTQ) A B C D F G H I J K L M N P Q R S T U V W Taxable: Excess/Vacant Land, Education Only (Locality Board of Education) Taxable: Lower-tier Only Taxable: Lower-tier & Education Only Taxable: Education Only Payment-in-Lieu: Full Payment-in-Lieu: General Taxable: Full, Shared Payment-in-Lieu Taxable: Water Intake System, Shared Payment-in-Lieu Taxable: Vacant Land, Shared Payment-in-Lieu Taxable: Excess Land, Shared Payment-in-Lieu Taxable: Upper-tier & Education Only Taxable: General Taxable: Non-Generating Station, Shared Payment-in-Lieu Payment-in-Lieu: Full, Taxable Tenant of Province Payment-in-Lieu: Full, Excess Land, Taxable Tenant of Province Payment-in-Lieu: Full, Vacant Land, Taxable Tenant of Province Taxable: Generating Station, Shared Payment-in-Lieu Taxable: Full Taxable: Excess Land Payment-in-Lieu: Full, Excess Land Payment-in-Lieu: General, Excess Land 28

29 X Taxable: Vacant Land Y Payment-in-Lieu: Full, Vacant Land Z Payment-in-Lieu: General, Vacant Land 1 Taxable: Farmland Awaiting Development Phase I 2 Payment-in-Lieu: Full, Farmland Awaiting Development Phase I 3 Payment-in-Lieu: General, Farmland Awaiting Development Phase I 4 Taxable: Farmland Awaiting Development Phase II 5 Payment-in-Lieu: Full, Farmland Awaiting Development Phase II 6 Payment-in-Lieu: General, Farmland Awaiting Development Phase II 29