Municipal Change Profile User Guide Municipality Name Date Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication Municipal Change Profile – User Guide Table of Contents Login to Municipal Connect™ 2.0…………………………………………………….…6 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……………………………………………………………………... …29 2 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 provided 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 provided municipalities with a preliminary look at 2016 values through Municipal Connect 2.0. Property Assessment Notices for farm and business properties were 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 provided municipalities with an early snapshot of the market change for each property sector and property class in their municipality. It was 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication Login to Municipal Connect 2.0 1) Login to the MPAC site at www.mpac.ca 2) Click on Municipalities 3) Click on Municipal Connect TM 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication Municipal Change Profile Reports • Choose Reports from the tool bar • List of Municipal Change Profile Reports will appear 7 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Roll-Based 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: www.adobe.com/products/acrobat/readstep2.html 8 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Roll-Based 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: www.adobe.com/products/acrobat/readstep2.html 14 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Roll-Based 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: www.adobe.com/products/acrobat/readstep2.html 15 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Growth Previous Roll 2012 CVA 2015 Roll for Tax Year 2016 vs. Current Maintenance View 2012 CVA Year/Month of Publication Base Year Change Roll (Notice) 2016 CVA During Tax Year 2016 16 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 2016 – 2015 Roll Value 2015 Roll Value x 100 or, in the example below for Commercial: 0.94% = 63,952,700 – 63,359,900 62,359,900 x 100 17 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication Provincial Assessment Summary Report This report summarizes the impact of the assessment update for each municipality in the Province. From the Reports Menu select Roll-Based 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: www.adobe.com/products/acrobat/readstep2.html 19 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 2012 – 2011 Roll Value 2011 Roll Values x 100 The % Reassessment Change is calculated as: Destination Value - During Tax Year 2016 During Tax Year 2016 x 100 20 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Roll-Based 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 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 Description Field Type Field Length General Information roll_num Roll Number sub_num Subordinate Number Character Character 15 4 seq_num Sequence number Character 3 new_ind Indicator Character/ Blank 3 prv_roll Previous Roll number Character 15 owner_1 First Owner Name rtc rtq Realty Tax Class Realty Tax Qualifier Character Character/ Blank Character Set 1: Information from Current Time of Roll (Previous Year End) view. r_sra1 ROL Returned SRA1 Character/ Blank r_sra2 ROL Returned SRA2 Character/ Blank r_sra3 ROL Returned SRA3 Character/ Blank r_sra4 ROL Returned SRA4 Character/ Blank r_sra5 ROL Returned SRA5 Character/ Blank r_sra6 ROL Returned SRA6 Character/ Blank r_pc ROL Returned Character Property Code r_ward ROL Returned Ward Character Comments 1 1 Roll Number – 15 digits Subordinate Identifier: 0000 for record showing Owner attributable assessment information. Subordinate Identifier for record showing TTL attributable assessment information. 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). 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. Provided if property renumbered since previous roll return. Unique RTC-RTQ combination from Owner or TTL attributable assessment. 1 Special Rate Area 1. Blank for new properties. 28 1 1 1 1 1 3 2 Owner Name of main property owner (i.e. legal entity with lowest business sequence number). If owner name is longer than 28 characters, then characters exceeding 28 are truncated. Special Rate Area 2. Blank for new properties. Special Rate Area 3. Blank for new properties. Special Rate Area 4. Blank for new properties. Special Rate Area 5. Blank for new properties. Special Rate Area 6. Blank for new properties. Property Code. Zeroes for new properties. Ward. Zeroes for new properties. 22 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Field Name r_poll r_suffix r_sp_t r_sp_u r_ph_1_t r_ph_1_u r_ph_2_t r_ph_2_u r_ph_3_t r_ph_3_u r_dp_t r_dp_u r_site Description ROL Returned Poll ROL Returned Poll suffix ROL Returned Starting Point Total ROL Returned Starting Point Portions ROL Returned PhaseIn Total Year 1 ROL Returned PhaseIn Portion Year 1 ROL Returned PhaseIn Total Year 2 ROL Returned PhaseIn Portion Year 2 ROL Returned PhaseIn Total Year 3 ROL Returned PhaseIn Portion Year 3 ROL Returned PhaseIn Total Year 4 ROL Returned PhaseIn Portion Year 4 ROL Returned Site Field Type Character Character Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Year/Month of Publication Field Length 3 1 11 11 11 11 11 11 11 11 11 11 7 Comments Poll. Zeroes for new properties. Poll Suffix. Zeroes for new properties. Starting Point Total Starting Point Portion 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 Destination Total ROL Returned site UoM Character/ Blank Set 2: Information from Current Maintenance view. p_sra1 In-year update SRA1 Character/ Blank p_sra2 In-year update SRA2 Character/ Blank p_sra3 In-year update SRA3 Character/ Blank p_sra4 In-year update SRA4 Character/ Blank 1 1 1 1 1 Set to zero if source value is negative. Zero for new properties and linear properties. PhaseIn values for each record pertaining to RTC and RTQ. Destination Portion Site Area: - r_uom No decimals. Two (2) decimal positions For new-new linear properties only. Otherwise (new properties and nonlinear properties) zero. Imperial format. If measurement is less than 1 A, then display in SF. Unit of Measurement: - For non-new linear properties only. Otherwise (new properties and nonlinear properties) blank. - Imperial format. Special Rate Area 1. properties. Special Rate Area 2. properties. Special Rate Area 3. properties. Special Rate Area 4. properties. Blank for deleted/retired Blank for deleted/retired Blank for deleted/retired Blank for deleted/retired 23 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Field Name Description p_sra5 In-year update SRA5 p_pc In-year update Property Code In-year update Ward In-year update Poll In-year update Poll suffix In-year update Starting Point Total In-year update Starting Point Portions In-year update PhaseIn Total Year 1 In-year update PhaseIn Portion Year 1 In-year update PhaseIn Total Year 2 In-year update PhaseIn Portion Year 2 In-year update PhaseIn Total Year 3 In-year update PhaseIn Portion Year 3 In-year update PhaseIn Total Year 4 In-year update PhaseIn Portion Year 4 In-year update Site p_sra6 p_ward p_poll p_suffix p_sp_t p_sp_u p_ph_1_t p_ph_1_u p_ph_2_t p_ph_2_u p_ph_3_t p_ph_3_u p_dp_t p_dp_u p_site p_uom In-year update SRA6 In-year update Site UoM Field Type Character/ Blank Character/ Blank Character Character Character Character Year/Month of Publication Field Length 1 1 3 2 3 1 Numeric 11 Numeric 11 Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Character 11 11 11 11 11 11 11 11 7 1 Comments Special Rate Area 5. Blank for deleted/retired properties. Special Rate Area 6. Blank for deleted/retired properties. Property Code. Zeroes for deleted/retired properties. Ward. Zeroes for deleted/retired properties. Poll. Zeroes for deleted/retired properties. Poll Suffix. Zeroes for deleted/retired properties. Starting Point Total Starting Point Portion 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 Destination Total No decimals. Set to zero if source value is negative. Zero for new properties and linear properties. PhaseIn values for each record pertaining to RTC and RTQ. Destination Portion Site Area: - Two(2) decimal positions. - For non-deleted/retired linear properties only. Otherwise zero (deleted/retired properties and nonlinear properties). - Imperial format. If measurement is less than 1 A, then display in SF. Unit of Measurement: - For non-deleted/retired linear properties only. Otherwise Blank (deleted/retired properties and nonlinear properties). - Imperial format. 24 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Field Name Description Field Type Year/Month of Publication Field Length Comments Set 3: Information from Reassessment update view. If not an Assessment update year (e.g. 2015), replicate Current Maintenance information (from Set 2) f_sra1 Assessment update Character/ 1 Special Rate Area 1. Blank for deleted/retired SRA1 Blank properties. f_sra2 Reassessment update Character/ 1 Special Rate Area 2. Blank for deleted/retired SRA2 Blank properties. f_sra3 Assessment update Character/ 1 Special Rate Area 3. Blank for deleted/retired SRA3 Blank properties. f_sra4 Assessment update Character/ 1 Special Rate Area 4. Blank for deleted/retired SRA4 Blank properties. f_sra5 Assessment update Character/ 1 Special Rate Area 5. Blank for deleted/retired SRA5 Blank properties. f_sra6 Assessment update Character/ 1 Special Rate Area 6. Blank for deleted/retired SRA6 Blank properties. f_pc Assessment update Character 3 Property Code Property Code f_ward Assessment update Character 2 Ward Ward f_poll Assessment update Character 3 Poll Poll f_suffix Assessment update Character 1 Poll Suffix Poll suffix f_sp_t Assessment update Numeric 11 Starting Point Total Starting Point Total No decimals. f_sp_u Assessment update Numeric 11 Starting Point Portion Set to zero if source Starting Point Portions f_ph_1_t Assessment update Numeric 11 Phase-In Total Year 1 value is negative. Phase-In Total Year 1 f_ph_1_u Assessment update Numeric 11 Phase-In Portion Year Zero for new properties and linear Phase-In Portion Year 1 properties. 1 f_ph_2_t Assessment update Numeric 11 Phase-In Total Year 2 PhaseIn values for Phase-In Total Year 2 f_ph_2_u Assessment update Numeric 11 Phase-In Portion Year each record pertaining to RTC and Phase-In Portion Year 2 RTQ. 2 f_ph_3_t Assessment update Numeric 11 Phase-In Total Year 3 Phase-In Total Year 3 f_ph_3_u Assessment update Numeric 11 Phase-In Portion Year Phase-In Portion Year 3 3 f_dp_t Assessment update Numeric 11 Destination Total Phase-In Total Year 4 f_dp_u Assessment update Numeric 11 Destination Portion Phase-In Portion Year 4 f_site Assessment update Numeric 7 Site Area: Site - Two(2) decimal positions. - For non-deleted/retired linear 25 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Field Name Description Field Type Year/Month of Publication Field Length Comments - f_uom Additional Fields suppomit Assessment update site UoM Character/ Blank 1 supp omit flg Character 1 properties only. Otherwise zero (deleted/retired properties and nonlinear properties). Imperial format. If measurement is less than 1 A, then display in SF. Unit of Measurement: - For non-deleted/retired linear properties only. Otherwise Blank (deleted/retired properties and nonlinear properties). - Imperial format. Supp/Omit Indicator. Y if Current Maintenance view has any omitted or supplementary assessments associated to it. Otherwise N. PAN issued indicator PAN issued PAN issued indicator Character 1 indicator mun_addr Municipal address Character 75 Property Location Address Event records: 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 The only events types captured are: - ANA (Advisory Notice of Adjustment) - APR (Application for Reduction) - CRT (Court Change) - OMT (Omitted Assessment) - PRN (Post Roll Amended Notice) - RFR (Request for Reconsideration) - SAN (Special Amended Notice) - SUP (Supplementary Assessment) - TIA (Tax Incentive Approval) - TIY (Year-end Tax Incentive) - YEA (Year-end Physical Change) - YEE (Year-end Equity Change) - EQR (Equity Reset) Property create, Sev/Con are not part of the event types. Events are populated in the order of keyed and effective date. au_cd_XX Authority Code (x) Character 3 Authority Code (x) Code Definition ANA Advisory Notice of Adjustment APR Application for Reduction 26 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Field Name hs_re_XX nt_ch_XX ef_dt_XX stat_XX stat_XX s_amt_XX d_amt_XX Description Field Type Year/Month of Publication Field Length History Reason Description (x) Nature of changes (x) Character 50 Effective Date (x) Status (x) Status (x) Starting Amount (x) Destination Amount (x) Numeric Character Character Numeric Numeric 8 1 1 11 11 Character 1 Comments CRT Court Change OMT Omitted Assessment PRN Post Roll Amended Notice RFR Request for Reconsideration SAN Special Amended Notice SUP Supplementary Assessment TIA Tax Incentive Approval TIY Year-end Tax Incentive YEA Year-end Physical Change YEE Year-end Equity Change EQR Equity Reset History Reason Description (x) Nature of changes (x) Code Definition P Physical S Statistical E Equity B for both physical and statistical Format is YYYYMMDD 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. 27 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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. 28 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name Year/Month of Publication 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 29 Name of Report – Type of edition (Roll-Based) Regional Office #, County/municipality #, Municipality Name X Y Z Taxable: Vacant Land Payment-in-Lieu: Full, Vacant Land Payment-in-Lieu: General, Vacant Land 1 2 3 4 5 6 Taxable: Farmland Awaiting Development Phase I Payment-in-Lieu: Full, Farmland Awaiting Development Phase I Payment-in-Lieu: General, Farmland Awaiting Development Phase I Taxable: Farmland Awaiting Development Phase II Payment-in-Lieu: Full, Farmland Awaiting Development Phase II Payment-in-Lieu: General, Farmland Awaiting Development Phase II Year/Month of Publication 30
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