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THE CORPORATION OF THE TOWNSHIP OF CHAPPLE
(the “Municipality”)
By-Law 1852
A By-Law to Levy and Collect Property Taxes for the Year 2025
WHEREAS the Council of the Corporation of the Township of Chapple has prepared and
adopted estimates of all sums required during the year for the purposes of the Municipality
totaling $2,169,069 pursuant to Section 290 of the Municipal Act, 2001, $.0. ¢.25, as amended
(hereinafter referred to as the “Municipal Act”);
AND WHEREAS all property assessment rolls on which the 2025 taxes are to be levied have
been returned and revised pursuant to the provisions of the Assessment Act, R.S.0. 1990,
c.A31, as amended (hereinafter referred to as the “Assessment Act’);
AND WHEREAS Property Classes and Property Subclasses have been prescribed pursuant to
Section 7 and 8 of the Assessment Act;
AND WHEREAS the Municipality is required to establish tax ratios pursuant to Section 308 of
the Municipal Act for each prescribed Property Class;
AND WHEREAS the Municipality is required to establish the treatment of each Property
Subclass pursuant to Section 313 of the Municipal Act;
AND WHEREAS Section 312 of the Municipal Act provides for the establishment of tax rates to
be levied for local municipal purposes;
AND WHEREAS Section 355 of the Municipal Act provides for the establishment of a minimum
tax amount and the treatment of taxes that would otherwise be less than that amount;
AND WHEREAS the taxes for school purposes shall be levied, collected and administered by the
Municipality in accordance with the Education Act, R.S.O. 1990, c.£.2 and Ontario Regulation
400/98 made and most recently revised under the Act;
AND WHEREAS Part X of the Municipal Act provides for the issuance of tax bills and the
collection and administration of tax amounts;
NOW, THEREFORE, be it resolved that the Municipal Council of the Corporation of the
Township of Chapple HEREBY ENACTS AS FOLLOWS:
In this by-law the following words shall be defined as:
“Collector” shall mean Treasurer, Deputy Treasurer, Tax Collector, Deputy Tax Collector, or
person designated by the Treasurer;
1. THAT for the taxation year 2024, the tax ratio for property in:
a) The Residential Class is 1.000000;
b) The Multi-Residential Class is 1.100000;
c) The Commercial Class is 1.100000;
d) The Industrial Class is 1.983869;
e) Aggregate Extract Class is 1.614287;
f) The Landfill Class is 1.000000;
g) The Pipeline Class is 5.528214;
h) The Farm Class is 0.250000;
i) The Managed Forests Class is 0.250000.
By-Law 1852
2. THAT, in accordance with Subsection 313(1.3) of the Municipal Act, no tax rate
reductions shall be applied to properties in the Vacant or Excess Land Subclasses
prescribed under paragraphs 2 or 3 of Subsection 8(1) of the Assessment Act.
3. THAT for the taxation year 2025 the Municipality shall levy on ratable property in the
Tax Rates set out in Schedule “A” attached hereto and forming part of this by-law in
accordance with the following:
a) General Municipal Tax Rates shall be levied on all property ratable for municipal
purposes, and
b) Education Tax Rates shall be levied on all property ratable for school purposes.
4, THAT in the event that the total taxes for a property would be less than $100.00 if not
for this section, the taxes for that property shall be set at $100.00.
5. THAT the final tax levy to be billed under this by-law shall be reduced by the amount
raised by the interim tax levy.
6. THAT the final tax levy be billed and imposed under this by-law and shall become due
payable on August 31, 2025.
7. THAT the Collector may mail or cause to be mailed to the address of the residence of
place of business of each person taxed under this by-law, a noticed specifying the
amount of taxes payable and the dates on which installments are due.
8. THAT the notice to be mailed under this by-law shall contain the particulars provided for
in the by-law and the information required to be entered on the tax bull under Section
343 of the Municipal Act.
9. THAT all taxes levied under this by-law shall be payable in the hands of the Collector in
accordance with the provisions of this by-law.
10. THAT except as provided for in Section 11 of this by-law, penalty and interest shall be
imposed in accordance with Section 345 of the Municipal Act the following against
amounts that become due and remain unpaid:
a) There shall be imposed on all taxes a penalty for non-payment or late payment of
taxes in default on the installment dates. The penalty shall be one and one-quarter
percent (1.25%) of the amount in default on the first day of default being the day
immediately after the due date set out above; and
b) There shall be levied an interest charge of one and one-quarter percent (1.25%)
calculated on the first day of the next calendar month after default or non-payment
of any installment and a further one and one-quarter percent (1.25%) shall be levied
on the unpaid installment on the first day of each calendar month thereafter for so
long as the installment remains unpaid.
11. THAT the Collector shall be authorized to accept part payment from time to time on
account of any taxes due, and to give a receipt of such part payment, provided that
acceptance of any such part payment shall not affect the collection of any percentage
charge imposed and collectable under this by-law in respect of non-payment or late
payment of any taxes or any installment of taxes.
12. THAT nothing in this by-law shall prevent the Collector from proceeding at any time
with the collection of any tax, or any part thereof, in accordance with the provisions of
the statutes and by-law governing the collection of taxes.
By-Law 1852
13. THAT the Treasurer is hereby directed and authorized to undertake any required action
necessary to collect the taxes levied herein;
14. THAT this by-law comes into force and takes effect upon the final passing hereof.
READ AND PASSED this 17" day of June 2025.
| JAMES GIBSON, REEVE
CINDY NIELSON, CAO/CLERK-TREASURER
By-Law 1852
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Schedule A: Property Tax Parameters, Rates and Levy for the 2025 Taxation Year
RTC
RTQ
CF
CG
cR
cT
cu
Cx
Zrres
Realty Tax Class
Comm PILNS
Comm PIL NS
Comm PIL Vac Tenant
Comm Taxable
Comm Taxable Excess
Comm Taxable Vacant
Exempt
Farm Taxable - EP
Farm Taxable - ES
Managed Forests
Landfill PIL
Ind Taxable Shared PIL
Ind Tax Excess Shared PIL
Industzial Taxable
Industrial Taxable Vacant
Large Industrial
Large Industrial Excess
Pipeline Taxable
Residential PIL
Res Taxable FS
Res Taxable EP
Res Taxable ES
Multi-Residential
Aggregate Extraction
Railway Right of Way
Status/Subclass
Full
Mune. Only
Vacant
Full
Excess
Excess
Full
Full
Full
Full
Full
Excess
Full
Vacant
Full
Excess
Full
Munc Only
Full
Full
Full
Full
2025
Assessment
Returned for Taxation
Subclass
Discounts
Tax Ratios Municipal General
Tax Rates
217,100.00 1.1
205,900.00 1.1
199,100.00 1.1
$,829,000.00 1.1
44,500.00 11
33,100.00 11
4,480,900.00
12,874,700.00 0.25
342,400.00 0.25
412,600.00 0.25
9,200.00 1
56,800.00 1.983869
4,200.00 1.983869
488,000.00 1.983869
132,500.00 1.983869
37,790,400.00 1.983869
8,400.00 1.983869
1,665,000.00 5.528214
61,300.00 1
38,500.00 1
55,963,100.00 1
620,900.00 1
- 1.100000
7,300.00 1.614287
0.01535701
0.01535701
0.01535701
0.01535701
0.01535701
0.01535701
0.00349023
0.00349023
0.00349023
0.01396092
0.02769664
0.02769664
0.02769664
0.02769664
0.02769664
0.02769664
0.07717895
0.01396092
0.01396092
0,01396092
0,.01396092
0,01535701
0,02253693
CB on
OA OO FH tw tw) oo) oP 0
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Municipal General
Levy
135,587.04
683.39
508.32
44,935.66
1,195,905
1,440.07
128.44
1,573.17
116.33
13,515.96
3,669.80
1,046,667.10
232.65
128,502.95
855.80
537.50
781,296.36
8,668.34
159.00
Oe ee ee i i i i i
Provincial Education
Tax Rates
0.00593040
0.00593040
0.00593040
0.00593040
0.00593040
0.00593040
0,00000000
0.00038250
0.00038250
0.00038250
0.00459442
6.00980000
6.00980000
0.00880000
6.00880000
0.00880000
0.00880000
0.00880000
0.00000000
0.00153000
0.00153000
0.00153000
0.00153000
0.00511000
Provincial Education
Levy
1,287.49
1,180.74
52,359.50
263.90
196.30
4,924.57
130.97
157.82
42.27
556.64
41.16
4,294.40
1,166.00
332,555.52
73.92
14,652.00
58.91
85,623.54
949.98
37.30
2,148.78
te ee
www ww
A
NS
1,180.74
52,359.50
263.90
196.30
187.82
4,294.40
1,166.00
332,555.52
73.92
14,652.00
37.30
2,148.78
$ 124,484,900.00
$ 2,170,272.94
Oc ee ee ce ed
502,701.71
409,086.19
OO NOT COLLECT
DO NOT COLLECT