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a
Cornwall
ONTARIO CANADA
The Corporation of the City of Cornwall
Regular Meeting of Council
By-law 2025-038
Department: Financial Services
Division: Finance
By-law Number: 2025-038
Report Number: 2025-07-Financial Services
Meeting Date: March 24, 2025
Subject: By-law 2025-038 to set the 2025 Tax Rates and to Levy Taxes
for the Year 2025
Whereas, Section 290 of the Municipal Act, S.O. 2001, c.25 as amended (the
"Act") provides for a local municipality in each year to prepare and adopt a
budget including estimates of all sums required during the year for the purposes
of the municipality including amounts sufficient to pay all debts of the municipality
falling due within the year, amounts required to be raised for sinking funds or
retirement funds and amounts required for any board, commission or other body;
and
Whereas Subsection 312 (1) of the Act provides that the general local municipal
levy is the amount the local municipality decided to raise in its budget for the year
under Section 290 on all ratable property in the municipality; and
Whereas Subsection 312 (2) of the Act provides that for the purposes of raising
the general local municipal levy, a local municipality shall, each year, pass a by-
law levying a separate tax rate, as specified in the by-law, on the assessment in
each property class in the local municipality ratable for local municipality
purposes; and
Whereas Section 208 (1) of the Act stipulates a municipality shall raise the
amount required for the purposes of a board of management of a Business
Improvement Area; and
a
Cornwall
ONTARIO CANADA
Whereas the estimate of all sums required by the Downtown Business
Improvement Area of the Corporation of the City of Cornwall during the year
2025 amounts to $150,571.36; and
Whereas the estimate of all sums required by Le Village Business Improvement
Area of the Corporation of the City of Cornwall during the year 2025 amounts to
$26,500.00; and
Whereas an interim levy By-Law was passed before the adoption of the
estimates for the year 2025.
Now therefore be it resolved that the Council of The Corporation of the City of
Cornwall enacts as follows:
1. For the year 2025, the Corporation of the City of Cornwall shall levy upon
the property classes set out as per Schedule A attached, the property tax
rates applicable thereto.
2. The estimates for the current year are as set forth in Schedule A attached
to this by-law.
3. The estimate of all sums required by the Downtown Business Improvement
Area of the Corporation of the City of Cornwall during the year 2025
amounts to $150,571.36.
4. The estimate of all sums required by Le Village Business Improvement
Area of the Corporation of the City of Cornwall during the year 2025
amounts to $26,500.00.
5. The levy provided for in Schedule A shall be reduced by the amount of the
interim levy for 2025.
6. For payments-in-lieu of taxes due to the Corporation of the City of
Cornwall, the actual amount due to the Corporation shall be based on the
assessment roll and the tax rates for the year 2025.
7. For the railway rights of way taxes due to the Corporation in accordance
with Regulations as established by the Minister of Finance, pursuant to
Section 315 of the Municipal Act 2001, the actual amount due to the
Corporation shall be based on the assessment roll and the tax rates for the
year 2025.
a i
Cornwall
ONTARIO CANADA
8.
10.
11.
12.
13.
14.
If any section or portion of this by-law or of Schedule A is found by a court
of competent jurisdiction to be invalid, it is the intent of Council of the
Corporation of the City of Cornwall that all remaining sections and portions
of this by-law and of Schedule A continue in force and effect.
The said levy, less the said interim levy, shall be paid into the office of the
Treasurer in two equal instalments not later than the 31st day of July and
the 29th day of August. Upon default of payment of any instalment, the
subsequent instalment or instalments shall forthwith become payable.
Pursuant to Section 345 of the Municipal Act 2001 every instalment or part
thereof which remains unpaid on the first day after the date on which it is
due shall bear, as a penalty, interest of 1.25% per calendar month or
fraction thereof until the 31st day of December of the year in which the
instalment is due or until paid, whichever first occurs.
Interest and percentage added to taxes form part of such taxes and can be
collected as taxes.
No interest or percentage added to taxes shall be compounded.
The Treasurer and City Collector are hereby authorized to accept part
payments from time to time on account of any taxes and to give a receipt
for such part payment, provided that acceptance of any such part payment
does not affect the collection of any percentage charge imposed and
collectable under this by-law in respect to the non-payment of any taxes or
any class of taxes or any instalment thereof.
That any remaining surpluses or any deficits incurred be transferred
to/from the specific reserves in accordance with the Reserve and Reserve
Funds Policy at year-end of the same fiscal year.
Read, signed and sealed in open Council this 24th day of March, 2025.
a . Digitally signed by Justin Towndale
Digitally signed by Jenelle J. Malyon . .
DN: cn=Jenelle J. Malyon, o=The Corporation DN: cn=Justin Towndale, o=City of
Mabpr— of the City of Cornwall, ou=Office of the City Cornwall, ou=Office of the Mayor,
Clerk, [email protected], c=CA [email protected], c=CA
Date: 2025.04.01 11:42:38 -04'00' Date: 2025.04.04 12:03:24 -04'00'
Jenelle Malyon Justin Towndale
Deputy Clerk Mayor
RTP
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Schedule A
2025 Tax Rates and Levy
Property Class
Res Taxable: Full
Res Taxable: Full
Res Taxable: Full
Res Taxable: Full
Res Taxable: Full
Multi-Res Taxable
Multi-Res Taxable
Multi-Res Taxable
Multi-Res Taxable
Multi-Res Taxable
: Full
: Full
: Full
: Full
: Full
New Multi-Res Taxable
New Multi-Res Taxable
New Multi-Res Taxable
New Multi-Res Taxable
New Multi-Res Taxable
Commercial Taxable: Full
Commercial Taxable: General
: Full
: Full
: Full
: Full
: Full
Office Building Taxable: Full
Parking Lot Taxable: Full
Shopping Centre Taxable: Full
Commercial Taxable: Excess Land
Commercial Taxable: Vacant Land
Commercial PIL: Vacant Land
Commercial PIL: Excess Land
Industrial PIL: Vacant Land
Office Building Taxable: Excess Land
Shopping Centre Taxable: Excess Land
Industrial Taxable: Full
Large Industrial
2025-02-26
Tax Class
English Public
English Separate
French Public
French Separate
No Support
English Public
English Separate
French Public
French Separate
No Support
English Public
English Separate
French Public
French Separate
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
No Support
Municipal Rate
Education Rate
Combined Rate
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.03029684
0.03029684
0.03029684
0.03029684
0.03029684
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.03410151
0.03410151
0.03410151
0.03410151
0.03410151
0.02387106
0.02387106
0.02387106
0.02387106
0.03003892
0.02387106
0.02387106
0.04621372
0.04621372
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00153000
0.00880000
0.00000000
0.00880000
0.00880000
0.00880000
0.00880000
0.00880000
0.01250000
0.01250000
0.01250000
0.00880000
0.00880000
0.00880000
0.00880000
0.01910176
0.01910176
0.01910176
0.01910176
0.01910176
0.03182684
0.03182684
0.03182684
0.03182684
0.03182684
0.01910176
0.01910176
0.01910176
0.01910176
0.01910176
0.04290151
0.03410151
0.04290151
0.04290151
0.04290151
0.03267106
0.03267106
0.03637106
0.03637106
0.04253892
0.03267106
0.03267106
0.05501372
0.05501372
TAXBYLAW
IU Industrial Taxable: Excess Land
IX Industrial Taxable: Vacant Land
LU Large Industrial - Excess Land
PT Pipeline Taxable - Full
FTP Farmlands Taxable: Full
FTA Farmlands Taxable: Full
FTS Farmlands Taxable: Full
FTC Farmlands Taxable: Full
TTP Managed Forest Taxable: Full
TTA Managed Forest Taxable: Full
TTC Managed Forest Taxable: Full
TTS Managed Forest Taxable: Full
RFP Res Payment in Lieu: Full
RFS Res Payment in Lieu: Full
RFC Res Payment in Lieu: Full
RFA Res Payment in Lieu: Full
RG Res Payment in Lieu: General
RHA Res Payment in Lieu: Full
RHC Res Payment in Lieu: Full
RHP Res Payment in Lieu: Full
RHS Res Payment in Lieu: Full
CH Commercial PIL: Full
cP Commercial PIL: Full
MFP Multi-Res Payment in Lieu: Full
MFS Multi-Res Payment in Lieu: Full
MFA = Multi-Res Payment in Lieu: Full
MFC Multi-Res Payment in Lieu: Full
CF Commercial PIL: Full
DG Office Building PIL: General
2025-02-26
Schedule A
2025 Tax Rates and Levy
Property Class
Tax Class
No Support
No Support
No Support
No Support
English Public
French Public
English Separate
French Separate
English Public
French Public
French Separate
English Separate
English Public
English Separate
French Separate
French Public
No Support
French Public
French Separate
English Public
English Separate
No Support
No Support
English Public
English Separate
French Public
French Separate
No Support
No Support
Page 2
Municipal Rate
Education Rate
Combined Rate
0.03003892
0.03003892
0.03003892
0.02673894
0.00439294
0.00439294
0.00439294
0.00439294
0.00439294
0.00439294
0.00439294
0.00439294
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.01757176
0.03410151
0.03410151
0.03029684
0.03029684
0.03029684
0.03029684
0.03410151
0.03410151
0.00880000
0.00880000
0.00880000
0.00880000
0.00038250
0.00038250
0.00038250
0.00038250
0.00038250
0.00038250
0.00038250
0.00038250
0.00153000
0.00153000
0.00153000
0.00153000
0.00000000
0.00153000
0.00153000
0.00153000
0.00153000
0.01250000
0.01250000
0.00153000
0.00153000
0.00153000
0.00153000
0.01250000
0.00000000
0.03883892
0.03883892
0.03883892
0.03553894
0.00477544
0.00477544
0.00477544
0.00477544
0.00477544
0.00477544
0.00477544
0.00477544
0.01910176
0.01910176
0.01910176
0.01910176
0.01757176
0.01910176
0.01910176
0.01910176
0.01910176
0.04660151
0.04660151
0.03182684
0.03182684
0.03182684
0.03182684
0.04660151
0.03410151
TAXBYLAW
Schedule A
2025 Tax Rates and Levy
Property Class Tax Class Municipal Rate Education Rate Combined Rate
DF Office Building PIL: Full No Support 0.03410151 0.01250000 0.04660151
GF Parking Lot PIL: Full No Support 0.03410151 0.01250000 0.04660151
CV Commercial PIL: Excess Land No Support 0.02387106 0.01250000 0.03637106
CY Commercial PIL: Vacant Land No Support 0.02387106 0.01250000 0.03637106
IF Industrial PIL: Full No Support 0.04621372 0.01250000 0.05871372
IV Industrial PIL: Excess Land No Support 0.03003892 0.01250000 0.04253892
lY Industrial PIL: Vacant Land No Support 0.03003892 0.01250000 0.04253892
IH Industrial PIL: Full No Support 0.04621372 0.01250000 0.05871372
HF Landfill PIL: Full No Support 0.03086477 0.01250000 0.04336477
RDP Res Taxable: Education Only English Public 0.00000000 0.00153000 0.00153000
RDS Res Taxable: Education Only English Separate 0.00000000 0.00153000 0.00153000
RDA Res Taxable: Education Only French Public 0.00000000 0.00153000 0.00153000
RDC Res Taxable: Education Only French Separate 0.00000000 0.00153000 0.00153000
UH Rate per Acre No Support 367.09/AC 623.80/AC 990.89/AC
UT Rate per Acre No Support 367.09/AC 623.80/AC 990.89/AC
WT Rate per Acre No Support 110.00/AC 127.38/AC 237.38/AC
Notes:
Levy on Taxable Assessment S 94,404,479.00
Le Village Business Improvement Area S 26,500.00
Downtown Business Improvement Area S 150,571.36
2025-02-26 Page 3 TAXBYLAW