Development Charges and Taxes

Construction worker working on pipes

Development charges and taxes are in place to ensure the delivery of modern municipal infrastructure and services for today and into the future. Our business team can help you navigate the steps involved in your development project.

Development charges are collected by municipalities to fund capital expenditures that result from the expansion of municipal services to meet the needs of property development.

Rates

Effective January 1, 2010, the maximum allowable development charge rates will be phased in over a three year period and will be applicable to all development in the Residential, Multi-residential, Commercial, Institutional and Industrial Sectors.

On January 1, 2010 and each year thereafter to January 1, 2014, the charges will be indexed.

Payment

The development charge is payable on the date the building permit or other approval is issued and shall be based on the development charge schedule in force on that date.

By agreement the City of Greater Sudbury may accept the provision of service in lieu of cash payment.

In the case of mixed-use developments the development charge allocation shall be based on the proportion of space expressed in gross floor area.

Exclusions and Exemptions
Developments owned by and used for the purposes of Boards of Education and Municipalities are exempt.

Previous payments of former Regional lot levies will be deducted from the development charge payable, as applicable.  Rebuilding of demolished dwelling units will not incur a development charge if the building permit for reconstruction is issued within two years of demolition.

No development charge is payable for the enlargement of an existing dwelling unit.

Taxes

The City of Greater Sudbury's tax department operates within the finance division and is responsible for the billing and collection of all interim, final and supplementary property tax billings.

As well, the tax department administers a number of provincially mandated programs including the commercial vacancy rebate and the registered charity rebate programs.

The department also processes property tax adjustments resulting from Section 357 applications under the Municipal Act, assessment review board decisions and requests for reconsideration under the authority of the Assessment Act.

Municipal programs administered by the tax department include the city's preauthorized tax payment plan and the elderly tax assistance credit.