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CITY OF NANAIMO
BYLAW NO. 7455
A BYLAW TO FIX THE TAX RATES UPON REAL PROPERTY IN THE CITY OF NANAIMO
AND TO PROVIDE FOR THE PAYMENT OF TAXES FOR THE YEAR 2026
WHEREAS the Council shall, pursuant to Section 197 of the Community Charter, in each
year, adopt a bylaw to impose rates on all taxable land and improvements according to their
assessed value to provide the money required for purposes specified in the Charter;
WHEREAS the Council may, pursuant to Section 235 of the Community Charter, establish
an Alternative Municipal Tax Collection Scheme, including penalties to be applied in relation to
payments made after a tax due date established by such bylaw;
THEREFORE the Council of the City of Nanaimo, in open meeting assembled, hereby
ENACTS AS FOLLOWS:
1.
Title
This Bylaw may be cited as the "Property Tax Rates Bylaw 2026 No. 7455".
2.
Definition
"COLLECTOR"
means the person duly appointed as such from time to time by
Council, and includes all persons appointed or designated by
the Collector to act on her behalf.
"ALTERNATIVE
MUNICIPAL TAX
SCHEME"
means the Scheme for the payment of taxes established under
sections 10, 12, and 13.2 of this bylaw.
3.
Tax Rates for General Municipal Purposes
Tax rates for all lawful general purposes, as shown in column 'A' of Schedule 'A' attached
hereto and forming a part of this Bylaw, are hereby imposed and levied on taxable land
and improvements according to their assessed value as shown upon the Real Property
Tax Roll for general municipal purposes for the City of Nanaimo for 2026.
4.
Tax Rates for General Debt
Tax rates for the payment of interest and principal on debts incurred by the City for
municipal purposes as shown in column 'B' of Schedule 'A' attached hereto and forming
a part of this Bylaw, are hereby imposed and levied on all taxable land and improvements
according to their assessed value as shown upon the Real Property Tax Roll for general
municipal purposes for the City of Nanaimo for 2026.
Bylaw No. 7455
Page 2
5.
Tax Rates for Library
Tax rates for the payment of the Vancouver Island Regional Library requisition for the
Library function as shown in column 'C' of Schedule 'A' attached hereto and forming a part
of this Bylaw, are hereby imposed and levied on taxable land and improvements according
to their assessed value as shown upon the Real Property Tax Roll for general municipal
purposes for the City of Nanaimo for 2026.
6.
Specified Area Tax Rates
(1)
Tax rates for sewer/wastewater utility purposes including all debts incurred for
such function, as shown in column 'D' of Schedule 'A' attached hereto and forming
part of this Bylaw, are hereby imposed and levied on taxable land and
improvements liable to be specially charged by virtue of being located within the
specified area as defined by the Regional District of Nanaimo pursuant to
"Regional District of Nanaimo Southern Community Sewer Local Service
Conversion Bylaw No. 888, 1993" and amendments thereto, according to their
assessed value as shown upon the Real Property Tax Roll for general municipal
purposes for the City of Nanaimo for 2026.
(2)
Tax rates for the purposes outlined in Regional District of Nanaimo bylaw, known
as "Duke Point Sewer Local Service Area Establishment Bylaw No. 1004, 1996"
and amendments thereto, are hereby imposed and levied on taxable land and
improvements liable to be specially charged pursuant to that bylaw as shown in
column 'H' of Schedule 'A' attached hereto and forming a part of this Bylaw,
according to their assessed value on the basis provided under Section 26 of the
Hospital District Act and as shown upon the Real Property Tax Roll for the City of
Nanaimo for 2026.
7.
Tax Rates for Regional Parks Function
Tax rates for the payment of the Regional District of Nanaimo requisition for the Regional
Parks Function as shown in column 'E' of Schedule 'A' attached hereto and forming a part
of this Bylaw are hereby imposed and levied on taxable land and improvements according
to their assessed value as shown upon the Real Property Tax Roll for general municipal
purposes for the City of Nanaimo for 2026.
8.
Tax Rates for Regional District of Nanaimo
Tax rates for the payment of the Regional District of Nanaimo requisition, excluding tax
rates for the Regional Parks Function under Section 7, as shown in column 'F' of
Schedule 'A' attached hereto and forming part of this Bylaw, are hereby imposed and
levied on taxable land and improvements according to their assessed value on the basis
provided under Section 26 of the Hospital District Act and as shown upon the Real
Property Tax Roll for the City of Nanaimo for 2026.
Bylaw No. 7455
Page 3
9.
Tax Rates for Nanaimo Regional Hospital District
Tax rates for the payment of the Nanaimo Regional Hospital District requisition, as shown
in column 'G' of Schedule 'A' attached hereto and forming part of this Bylaw are hereby
imposed and levied on taxable land and improvements according to their assessed value
on the basis provided by Section 26 of the Hospital District Act and as shown upon the
Real Property Tax Roll for the City of Nanaimo for 2026.
10.
Alternative Municipal Tax Scheme
(1)
Unless section 10.3 applies, the rates and taxes named under this Bylaw are due
and shall be paid in accordance with sections 10, 11, and 12 of this Bylaw on or
before July 2, 2026.
(2)
An owner may elect to pay the rates and taxes named under this Bylaw in
accordance with the Alternative Municipal Tax Collections Scheme by providing
written notice of that election to the Collector at her office at the Service and
Resource Centre, Nanaimo BC, on or before June 12, 2026.
(3)
An owner may elect to pay the rates and taxes named under this Bylaw in
accordance with the General Municipal Tax Collection Scheme established under
Division 10 of Part 7 of the Community Charter by giving written notice of that
election to the Collector at her office at the Service and Resource Centre, Nanaimo
BC, on or before June 12, 2026.
(4)
If an Owner does not make an election under Section 10.2 or 10.3, the Alternative
Municipal Collection Scheme applies to the rates and taxes payable to that owner.
11.
Rates and Taxes Payable to Collector
The rates and taxes named under this Bylaw shall be levied, raised and collected for the
purposes stated, and shall be payable in Canadian funds to the Collector at the Service
and Resource Centre, Nanaimo, BC.
12.
Penalties
(1)
Upon the 3rd day of July, 2026, or as soon thereafter as is practicable, the Collector
shall add to the unpaid balance of the current year's taxes, in respect of each
parcel of land and the improvements as shown upon the Real Property Tax Roll of
the City for 2026, two (2) percent of the amount unpaid as of the end of the 2nd
day of July, 2026.
(2)
Upon the 1st day of September, 2026, or as soon thereafter as is practicable, the
Collector shall add to the then unpaid balance of the current year's taxes, in respect
of each parcel of land and the improvements as shown upon the Real Property
Tax Roll of the City for 2026, an additional eight (8) percent of the amount unpaid
as of the end of the 31st day of August, 2026.
Bylaw No. 7455
Page 4
13.
Supplementary Tax Rolls
(1)
Upon receipt of a Supplementary Tax Roll from B.C. Assessment, the Collector
shall levy taxes in accordance with the rates specified in Schedule 'A' of this Bylaw
according to the taxable values as shown on the Supplementary Tax Rolls.
(2)
For each Supplementary Tax Roll, the Collector shall add penalties to the unpaid
amounts as follows:
(a)
where Supplementary Tax Notices are sent before the 1st day of June,
2026, penalties shall be added as set out in Section 12 of this Bylaw.
(b)
where Supplementary Tax Notices are sent after the 1st day of June, 2026
and before the 2nd day of July, 2026; two (2) percent shall be added on any
amount unpaid after thirty (30) days. An additional eight (8) percent shall
be added on the amount unpaid as of the 31st day of August, 2026.
(c)
where Supplementary Tax Notices are sent on or after the 3rd day of
July, 2026, ten (10) percent shall be added on any amount unpaid after
sixty (60) days.
PASSED FIRST READING: 2026-MAY-04
PASSED SECOND READING: 2026-MAY-04
PASSED THIRD READING: 2026-MAY-04
ADOPTED: 2026-MAY-11
L.E. KROG
MAYOR
S. GURRIE
CORPORATE OFFICER
Bylaw No. 7455
Page 5
SCHEDULE 'A'
2026 TAX RATES
CLASS
GENERAL
MUNICIPAL
GENERAL
MUNICIPAL
DEBT
MUNICIPAL
LIBRARY
REGIONAL
SEWER
(B AREA)
REGIONAL
DISTRICT
PARKS
REGIONAL
DISTRICT
REGIONAL
DISTRICT
HOSPITAL
DUKE POINT
SEWER
L.S.A
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
1 Residential
4.07052
0.05274
0.17163
0.36562
0.06267
0.50143
0.64280
0.78381
2 Utilities
36.58177
0.47398
1.54244
3.28581
0.56321
1.75502
2.24979
2.74334
3 Supportive Housing
4.07052
0.05274
0.17163
0.36562
0.06267
0.50143
0.64280
0.78381
4 Major Industry
12.97293
0.16809
0.54699
1.16522
0.19973
1.70488
2.18551
2.66496
5 Light Industry
12.97293
0.16809
0.54699
1.16522
0.19973
1.70488
2.18551
2.66496
6 Business/Other
12.97293
0.16809
0.54699
1.16522
0.19973
1.22851
1.57486
1.92034
7 Managed Forest Land
22.91790
0.29694
0.96631
2.05843
0.35283
1.50430
1.92840
2.35144
8 Recreation/Non-Profit
10.43367
0.13519
0.43993
0.93708
0.16062
0.50143
0.64280
0.78381
9 Farm
0.47388
0.00614
0.01998
0.04241
0.00727
0.50143
0.64280
0.78381