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MUNICIPALITY OF CENTRAL MANITOULIN
1
BY-LAW 2025-05
BEING A BY-LAW TO ADOPT THE ESTIMATES OF ALL SUMS REQUIRED, CONFIRM THE
TAX RATIOS TO BE USED AND APPLY THE RATES OF TAXATION FOR 2025.
WHEREAS the Council of the Municipality of Central Manitoulin has, in accordance with the
Municipal Act R.S.O. 2001, S.O. 2001 chapter 25, as amended, considered the estimates of the
Municipality and of the Boards and Commissions of the Municipality for the year 2025.
NOW THEREFORE the Council of the Municipality of Central Manitoulin enacts as follows:
That the estimates as shown in Final Budget of January 30, 2025 as attached and;
1)
That the following tax ratios with subclass reduction factors calculated to be used
pursuant to Ontario Regulation 400/98:
Multi-residential:
1.00000
Commercial:
1.03080
Commercial Vacant:
0.72160
Farm:
0.25000
Industrial:
1.20240
Industrial: vacant land
0.78140
Landfill
0.76196
Managed Forest
0.25000
and;
2)
That final tax rates and levies for municipal purposes are hereby imposed upon the whole
of the assessment for real property of the following assessment classes according to the
assessment roll for 2025 as returned:
3)
That final tax rates and levies for education purposes, as per Ontario Regulations 78/06
and amending Ontario Regulations 400/98, 115/04, 98/06 and subject to any specific PIL
sharing, be hereby imposed upon the whole of the assessment for real property of the
following assessment classes according to the 2025 assessment roll as returned:
RTC/
RTQ
SUPP
CLASS
ASSESSMENT
TAX
RATIO
MUNICIPAL
TAX RATE
MUNCIPAL TAX
LEVY
CF
NO
Commercial PIL No Support
987,000.00
1.0308
0.01500148
14,806.46
CG
NO
Commercial PIL General
438,000.00
1.0308
0.01500148
6,570.65
CT
NO
Commercial Taxable No Support
18,316,158.00
1.0308
0.01500148
274,769.53
CU
NO
Commercial Excess Land No Support
39,400.00
0.72156 0.01050104
413.74
CX
NO
Commercial Vacant Land No Support
44,000.00
0.72156 0.01050104
462.05
E
NO
Exempt
20,866,229.00
0.0000
0.00000000
-
FT
EP
Farmland Taxable English Public
50,456,700.00
0.2500
0.00363831
183,577.15
HF
NO
Landfill PIL Full No Support
122,000.00
0.7620
0.01108895
1,352.85
IJ
NO
Industrial Vacant PIL No Support
18,400.00
0.78137 0.01137139
209.23
IT
NO
Industrial Taxable No Support
1,302,900.00
1.2021
0.01749445
22,793.52
IU
NO
Industrial Excess Land No Support
31,200.00
0.78137 0.01137139
354.79
IX
NO
Industrial Vacant No Support
0.78137 0.01137139
-
JT
NO
Industrial (New Construction), Taxable, No Supp
1.2021
0.01137139
-
JU
NO
Industrial (New Construction) Excess Land No Supp
-
0.78137 0.01749445
-
JX
NO
Industrial (New Construction) Vacant No Supp
-
0.78137 0.01137139
-
MT
EP
Mutli Residential English Public
1.0000
0.01137139
-
MT
ES
Mutli Residential English Separate
1,848,000.00
1.0000
0.01455324
26,894.39
NT
EP
Mutli Residential (New) English Public
-
1.0000
0.01455324
-
RF
EP
Residential PIL English Public
104,000.00
1.0000
0.01455324
1,513.54
RG
NO
Residential PIL General No Support
295,300.00
1.0000
0.01455324
4,297.57
RP
NO
Residential PIL Tenant English Public
7,300.00
1.0000
0.01455324
106.24
RT
EP
Residential Taxable English Public
378,176,063.00
1.0000
0.01455324
5,503,688.04
RT
FP
Residential Taxable French Public
1,937,550.00
1.0000
0.01455324
28,197.64
RT
FS
Residential Taxable French Separate
-
1.0000
0.01455324
-
TT
EP
Managed Forest English Public
12,894,300.00
0.2500
0.00363831
46,913.47
TT
FP
Managed Forest Taxable French Public
59,100.00
0.2500
0.00363831
215.02
VT
NO
AGGREGATE EXTRACTION
76,800.00
1.0308
0.01500148
1,152.11
XT
NO
Commercial (New) Taxable No Support
-
1.0308
0.01500148
-
XU
NO
Commercial (New) Excess Land No Support
-
0.72156 0.01050104
-
XX
NO
Commercial (New) Vacant Land No Support
0.72156 0.01050104
-
488,020,400.00
6,118,288.00
MUNICIPALITY OF CENTRAL MANITOULIN
2
4)
That assessments for individual properties may be adjusted prior to the calculation of the
final tax levy to reflect Assessment Review Board decisions with the understanding that
this will alter the levy totals shown within this by-law but not the tax rates imposed, and;
5)
That, where the sum of taxes, for which any person is chargeable, and upon any real
property assessed as one parcel to the same owner, would according to the assessment
thereon be less than forty dollars ($40.00) the taxes shall be deemed to be $40.00 (such
being a minimum tax); and the difference between the amount calculated by applying
the tax rate to the assessment and the minimum tax shall form part of the general funds
of the municipality, and;
6)
That the tax notices shall be mailed out prior to August 5th, 2025 and shall be due and
payable in two installments as follows:
First Installment
-
August 29st, 2025
-
35% of total levy.
Final Installment
-
October 31th, 2025
-
65% of total levy.
7)
That there shall be imposed a penalty for non-payment of installments of taxes at a rate
of 1.25% per month on all taxes unpaid on the first day following the installment due
date and on the first day of each month thereafter until paid in full, and;
8)
That on all other taxes in default on January 1st, 2025, interest shall be added at the rate
of 1.25% per month or fraction thereof, and all by-laws and parts of by-laws inconsistent
with this policy are hereby rescinded, and;
9)
That penalties and interest added on all taxes of the final tax levy in default shall become
due and payable and shall be collected forthwith as if the same had been originally
imposed and shall form part of the unpaid final levy, and;
RTC/
RTQ
SUPP
CLASS
ASSESSMENT
TAX
RATIO
EDUCATION
TAX RATE
EDUCATION
TAX LEVY
CF
NO
Commercial PIL No Support
987,000.00
1.031
0.00688
6,792.20
CG
NO
Commercial PIL General
438,000.00
1.031
0.00000
-
CT
NO
Commercial Taxable No Support
18,316,158.00
1.031
0.00688
126,045.57
CU
NO
Commercial Excess Land No Support
39,400.00
0.722
0.00688
271.14
CX
NO
Commercial Vacant Land No Support
44,000.00
0.722
0.00688
302.79
E
NO
Exempt
20,866,229.00
0
0.00000
-
FT
EP
Farmland Taxable English Public
50,456,700.00
0.2500
0.00038
19,299.69
HF
NO
Landfill PIL Full No Support
122,000.00
0.7620
0.00507
618.17
IJ
NO
Industrial Vacant PIL No Support
18,400.00
0.781
0.00880
161.92
IT
NO
Industrial Taxable No Support
1,302,900.00
1.202
0.00880
11,465.52
IU
NO
Industrial Excess Land No Support
31,200.00
0.781
0.00880
274.56
IX
NO
Industrial Vacant No Support
0.781
0.00880
-
JT
NO
Industrial (New Construction), Taxable, No Su
1.202
0.00880
-
JU
NO
Industrial (New Construction) Excess Land No Su
-
0.781
0.00880
-
JX
NO
Industrial (New Construction) Vacant No Support
-
0.781
0.00880
-
MT
EP
Mutli Residential English Public
1.0000
0.00153
-
MT
ES
Mutli Residential English Separate
1,848,000.00
1.0000
0.00153
2,827.44
NT
EP
Mutli Residential (New) English Public
-
1.0000
0.00153
-
RF
EP
Residential PIL English Public
104,000.00
1.0000
0.00153
159.12
RG
NO
Residential PIL General No Support
295,300.00
1.0000
0.00000
-
RP
NO
Residential PIL Tenant English Public
7,300.00
1.0000
0.00153
11.17
RT
EP
Residential Taxable English Public
378,176,063.00
1.0000
0.00153
578,609.38
RT
FP
Residential Taxable French Public
1,937,550.00
1.0000
0.00153
2,964.45
RT
FS
Residential Taxable French Separate
-
1.0000
0.00153
-
TT
EP
Managed Forest English Public
12,894,300.00
0.2500
0.00038
4,932.07
TT
FP
Managed Forest Taxable French Public
59,100.00
0.2500
0.00038
22.61
VT
NO
AGGREGATE EXTRACTION
76,800.00
1.031
0.00688
528.51
XT
NO
Commercial (New) Taxable No Support
-
1.031
0.00688
-
XU
NO
Commercial (New) Excess Land No Support
-
0.722
0.00688
-
XX
NO
Commercial (New) Vacant Land No Support
0.722
0.00688
-
488,020,400.00
755,286.30
MUNICIPALITY OF CENTRAL MANITOULIN
3
10)
That the Tax Collector is hereby authorized to mail or cause to be mailed the notice of
the taxes due to the address of the residence or business of the person as indicated on
the last revised assessment roll, and;
11)
That taxes are payable at the Municipality of Central Manitoulin, Box 420, Mindemoya,
Ontario, P0P 1S0, and;
12)
That the tax collector and treasurer are hereby authorized to accept part payment from
time to time on account of any taxes due, and;
13)
This by-law shall come into effect on the date of the final reading thereof.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 27th DAY February, 2025
____________________________
____________________________
Mayor - Richard Stephens
CAO/Clerk - Denise Deforge
I, ________________________, Clerk of the Municipality of Central Manitoulin, do hereby
certify that the foregoing is a true copy of By-Law #2025-05, which was passed by the
Municipality of Central Manitoulin Council on the 27th day of February, 2025.
__________________________
Clerk