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THE CORPORATION OF THE CITY OF TRAIL
BYLAW NO. 2974
A BYLAW TO LEVY TAXES FOR MUNICIPAL PURPOSES
Municipal Tax Rates Bylaw No. 2974, 2026
Page 1 of 1
NOW THEREFORE the Council of the City of Trail, in open meeting assembled, enacts as follows:
1.
This Bylaw may be cited for all purposes as the "Municipal Tax Rates Bylaw No. 2974, 2026".
2.
The following rates are hereby imposed and levied for the year 2026:
(a)
For all lawful general purposes of the City of Trail on the value of land and improvements
taxable for general municipal purposes, rates appearing in column 1 of Schedule "A"
attached hereto and forming part of this Bylaw.
(b)
For the City of Trail debt purposes on the value of land and improvements taxable for
general municipal purposes, rates appearing in column 2 of Schedule "A" attached hereto
and forming part of this Bylaw.
(c)
For purposes of the West Kootenay-Boundary Regional Hospital District on the value of land
and improvements taxable for Regional Hospital District purposes, rates appearing in
column 3 of Schedule "A" attached hereto and forming part of this Bylaw.
(d)
For purposes of the Regional District of Kootenay Boundary on the value of land and
improvements taxable for Regional Hospital District purposes, rates appearing in column 4
of Schedule "A" attached hereto and forming part of this Bylaw.
(e)
For all lawful general purposes of the City of Trail on the value of land or improvements on
all Class One residential properties, a flat tax rate of $260 per property with taxable land or
improvements for general municipal purposes.
3.
Unless revised for subsequent fiscal years, the tax rate established in this Bylaw will remain in effect
for subsequent fiscal years.
4.
The minimum amount of taxation upon a parcel of real property will be one dollar ($1.00).
ENACTMENT
5.
(a)
If any provision of this Bylaw is determined by a court of competent jurisdiction to be
unlawful or unenforceable, that provision shall be severed from this Bylaw and shall not
affect the validity of any remaining provision of this Bylaw.
(b)
This Bylaw shall come into full force and effect on the final adoption thereof.
READ A FIRST TIME
this 27th day of April, 2026
READ A SECOND TIME
this 27th day of April, 2026
READ A THIRD TIME
this 27th day of April, 2026
RECONSIDERED AND FINALLY ADOPTED
this 11th day of May, 2026
_____________________________
________________________________
MAYOR
CORPORATE OFFICER
CITY OF TRAIL
SCHEDULE "A"
TAX RATES BYLAW FOR THE YEAR 2026
Bylaw 2974, 2026
Column
1
2
3
4
Property Tax
General
General
West Kootenay-
Regional
Class
Municipal
Debt
Boundary Regional
District of
Hospital District
Kootenay Boundary
Class 1 - Residential
2.7317
0.1607
0.15650
2.5942
Class 2 - Utility
37.7775
2.2224
0.54780
9.0797
Class 4 - Major Industry
38.9814
2.2932
0.53210
8.8203
Class 5 - Light Industry
2.0351
0.1197
0.53210
8.8203
Class 6 - Business and Other
6.3102
0.3712
0.38340
6.3558
Class 7 - Managed Forest
8.7141
0.5126
0.46950
7.7826
Class 8 - Recreation/Non-profit
4.0976
0.2411
0.15650
2.5942
Rates are expressed as dollars of tax per $1000 of net taxable value.