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By-Law 2025-001
1
THE CORPORATION OF THE
TOWNSHIP OF BALDWIN
BY-LAW NO. 2026-001
BEING A BY-LAW TO PROVIDE FOR AN INTERIM TAX LEVY AND TO
PROVIDE FOR THE PAYMENT OF TAXES AND TO PROVIDE
PENALTY AND INTEREST OF 15% PER ANNUM
WHEREAS Section 317 (1) of the Municipal Act, Chapter 25, S.O. 2001, as amended
provides that the Council of a local municipality may, in 2026, before the adoption of the
estimates for the year, pass a by-law to levy on the whole of the assessment for real
property according to the last revised assessment roll, a sum not to exceed that which
would be produced by applying the prescribed percentage (or 50% if no percentage is
otherwise prescribed) of the total 2025 tax rate to certain assessments;
NOW THEREFORE THE COUNCIL OF THE TOWNSHIP OF BALDWIN HEREBY
ENACTS AS FOLLOWS;
1.
THAT an interim tax levy is hereby imposed and levied on the whole assessment
for real property, according to the last revised assessment roll in every property
class, in the following manner:
1.1
For all properties in Residential, Pipeline, Managed Forest, Commercial,
Industrial, Railways and Utility Transmission property classes there shall
be imposed and collected an interim tax levy of:
a)
50% of the total taxes for municipal and school purposes levied in
the previous year; or
b)
if the Province of Ontario prescribes another percentage rate, the
rate otherwise prescribed by the Province.
2.
For the purposes of calculating the total amount of taxes for the previous year
under paragraph 1, if any taxes for municipal and school purposes were levied
on the property for only part of the previous year because assessment was
added to the collector's roll during the previous year, an amount shall be added
equal to the additional taxes that would have been levied on the property if taxes
for municipal and school purposes had been levied for the entire year.
By-Law 2025-001
2
3.
The provisions of this by-law apply in the event that assessment is added for the
current year to the collector's roll after the date this by-law is passed and an
interim levy shall be imposed and collected.
4.
The said interim tax levy on the noted class assessments shall become due and
payable in two (2) installments on the 23rd day of February 2026 and the 23rd
day of March, 2026.
5.
On all taxes of the interim levy, which are in default on the 23rd day of February,
2025 and the 23rd day of March 2026 a penalty of one and one quarter percent
(1.25%) shall be added and thereafter a penalty of one and one quarter percent
(1.25%) per month will be added on the first day of each and every month the
default continues, until December 31st, 2026.
6.
a)
On all taxes of the interim tax levy in default on January 1st, 2026, interest
will be added at the rate of one and one quarter percent (1.25%) per
month for each month or fraction thereof of default.
b)
On all other taxes in default on January 1st, 2026, interest shall be added
at the rate of one and one quarter percent (1.25%) per month or fraction
thereof, and all by-laws and parts of by-laws inconsistent with this policy
are hereby rescinded.
7.
Penalty and interest added on all taxes of the interim tax levy in default shall
become due and payable and shall be collected forthwith as if the same had
originally been imposed and formed part of such unpaid interim tax levy.
8.
The collector may mail or cause the same to be mailed to the residence or place
of business of such person indicated on the last revised assessment roll, a
written or printed notice specifying the amount of taxes payable.
9.
The taxes are payable at the Township of Baldwin municipal office, 11 Spooner
Street, McKerrow, Ontario P0M 1M0.
Read a first, second and third time this 12th day of January, 2026.
____________________________ ______________________________
MAYOR
CLERK