Annual Tax Rate Bylaw No. 3663, 2026

Nelson, British Columbia · adopted 2026-05-12

This is the exact embedded text of the captured official document. Snapshot 44922e1a8dfc · verified 2026-08-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

THE CORPORATION OF THE CITY OF NELSON BYLAW NO. 3663, 2026 A BYLAW FOR THE LEVYING OF RATES FOR MUNICIPAL, HOSPITAL AND REGIONAL DISTRICT PURPOSES FOR THE YEAR 2026 _____________________________________________________________________ WHEREAS Section 197 of the Community Charter requires Municipal Councils, on or before the 15th day of May in each year, to adopt a bylaw for imposing of Annual Rates on all taxable land and improvements according to the assessed value thereof. NOW THEREFORE the Council of the Corporation of the City of Nelson in open meeting assembled enacts as follows: 1. The following rates are hereby imposed and levied for the year 2026. a) For all lawful GENERAL purposes of the municipality on the value of land and improvements taxable for general municipal purposes, (excluding those properties included in the boundary expansion OIC #602/2003 Supplementary Letters Patent effective June 19, 2003), rates appearing in column "A" of the Schedule attached hereto and forming a part hereof. b) For HOSPITAL purposes on the value of land and improvements taxable for West Kootenay Boundary Regional Hospital District purposes, rates in column "B" of the Schedule attached hereto and forming a part hereof. c) For the purposes of the REGIONAL DISTRICT OF CENTRAL KOOTENAY on the value of land and improvements taxable for regional hospital district purposes, rates appearing in column "C" of the Schedule attached hereto and forming a part hereof. d) For the purpose of the FORTIS PROPERTIES FOR SPECIAL TREATMENT FOR RDCK FUNCTIONS as stated in the OIC # 602/2003 Supplementary Letters Patent section 5.1 and 5.2, on the value of land and improvements taxable for regional hospital district purposes, rates appearing in column "D" of the Schedule attached hereto and forming a part hereof. e) For the purpose of the COMINCO PROPERTIES FOR SPECIAL TREATMENT FOR RDCK FUNCTIONS as stated in the OIC #602/2003 Supplementary Letters Patent section 5.1 and 5.2, on the value of land and improvements taxable for regional hospital district purposes, rates appearing in column "E" of the Schedule attached hereto and forming a part hereof. Page | 2 Annual Tax Rate Bylaw No. 3663, 2026 f) For those properties included in the boundary expansion OIC#602/2003 Supplementary Letters Patent effective June 19, 2003, for LIBRARY SERVICES, on the value of land and improvements taxable for regional hospital district purposes, rates appearing in column "F" of the Schedule attached hereto and forming a part hereof. g) For those properties included in the boundary expansion OIC #602/2003 Supplementary Letters Patent effective June 19, 2003, for all lawful GENERAL purposes of the municipality on the value of land and improvements taxable for general municipal purposes, the tax rate will be that prescribed for the particular class pursuant to the Taxation (Rural Area) Act for the prevailing taxation year. h) For those properties included in the boundary expansion OIC #602/2003 Supplementary Letters Patent effective June 19, 2003, and amended by OIC #033/2010 effective January 15, 2010, the Police Tax rate will be that tax rate for the property class applied under section 66.3 (3) (b) of the Police Act for the prevailing taxation year, on the value of the land and improvements taxable for regional hospital district purposes for those properties formerly in Electoral Area E of the regional district. i) For those properties included in the boundary expansion OIC #602/2003 Supplementary Letters Patent effective June 19, 2003, and amended by OIC #033/2010 effective January 15, 2010, the Police Tax rate will be that tax rate for the property class applied under section 66.3 (3) (b) of the Police Act for the prevailing taxation year, on the value of the land and improvements taxable for regional hospital district purposes for those properties formerly in Electoral Area F of the regional district. j) For those properties included in the boundary expansion OIC #602/2003 Supplementary Letters Patent effective June 19, 2003, and amended by OIC #033/2010 effective January 15, 2010, the Police Tax rate will be that tax rate for the property class applied under section 66.3 (3) (b) of the Police Act for the prevailing taxation year, on the value of the land and improvements taxable for regional hospital district purposes for those properties formerly in Electoral Area H of the regional district. 2. The Collector shall add ten percent (10%) to all current taxes or rates remaining unpaid after close of business, July 2, 2026 on each and every parcel of land and improvements upon the improvements upon the Collector's Roll. The said unpaid current taxes or rates together with the amounts so added, as aforesaid shall for the respective dates aforesaid be deemed to be the amount of the taxes for the current year due on such land and improvements thereon. Page | 3 Annual Tax Rate Bylaw No. 3663, 2026 3. The minimum amount of taxation upon a parcel of real property shall be one dollar ($1.00). 4. This Bylaw is cited for all purposes as the "Annual Tax Rate Bylaw No. 3663, 2026." READ A FIRST TIME the 28th day of April, 2026 READ A SECOND TIME the 28th day of April, 2026 READ A THIRD TIME the 28th day of April, 2026 FINALLY PASSED AND ADOPTED the 12th day of May, 2026. ____Janice Morrison______ Mayor _____Sarah Winton_______ Corporate Officer A B C D E F PROPERTY General West.Koot Regional Specified Specified Library CLASS Municipal Boundary District Area Area Service Hospital Fortis Cominco (BE OIC (RDCK) (RDCK) #602) 1. Residential 3.4229 0.1565 1.3161 4.0473 0.4391 0.0726 2. Utility 36.4036 0.5478 4.6064 4.0473 0.4391 0.2541 3. Supportive Housing 3.4229 0.1565 1.3161 4. Major Industry 9.8001 0.5321 4.4747 5. Light Industry 9.9452 0.5321 4.4747 6. Business 7.7710 0.3832 3.2249 4.0473 0.4391 0.1779 7. Managed Forest 3.4229 0.4695 3.9483 8. Recreational/non- profit 1.5584 0.1565 1.3161 9. Farm 3.4229 0.1565 1.3161 SCHEDULE 2026 TAX RATES (Dollars of tax per $1,000 of taxable assessed value)