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THE CORPORATION OF THE TOWNSHIP OF CRAMAHE
BY-LAW NO. BL-2026-02
Being a By-law to provide for Interim Tax Levies for the Year 2026 for the
Corporation of the Township of Cramahe.
WHEREAS Section 317 of the Municipal Act, 2001, S.O. 2001 C.25, as amended
(the Act) authorizes a local municipality, before the adoption of the estimates for
the year under Section 290, to pass a By-law levying amounts on the assessment
of property in the local municipality ratable for local municipality purposes; and
WHEREAS the amount levied on a property shall not exceed the prescribed
percentage, or 50 per cent if no percentage is prescribed, of the total amount of
taxes for municipal and schoo! purposes levied on the property for the previous
year; and
WHEREAS the percentage established in the previous recital may be different for
different property classes but shall be the same for all properties in a property
class; and
WHEREAS for the purposes of calculating the tota! amount of taxes for the
previous year, if any taxes for municipal and school purposes were levied on a
property for only part of the previous year because assessment was added to the
tax roll during the year, an amount shall be added equal to the additional taxes that
would have been levied on the property if the taxes for municipal and school
purposes had been levied for the entire year; and
WHEREAS Section 342 of the Act authorizes a municipality to provide for the
payment of taxes in one amount or by instalments and the date or dates in the year
for which the taxes are imposed on which the taxes or instalments are due; and
WHEREAS Section 342 of the Act authorizes a local municipality to provide for
alternative instalments and due dates in the year for which the taxes are imposed
other than those established under the previous recital to allow taxpayers to spread
the payment of taxes more evenly over the year; and
WHEREAS Section 345 of the Act authorizes a local municipality to impose late
payment charges for the non-payment of taxes or any instalment by the due date;
and
WHEREAS Section 347 of the Act authorizes allocation of payment received for
taxes,
NOW THEREFORE BE IT RESOLVED THAT the Council of The Corporation of
the Township of Cramahe hereby enacts as follows:
1. THAT there shall be levied an amount on the assessment of all
properties ratable for local municipality purposes an interim levy
based on 50% of the total amount of taxes for municipal and school
purposes levied on the property for 2025, as adjusted.
2. THAT the taxes imposed by this By-law shall be paid in two
instalments upon the following dates:
e 27th day of February 2026
e 30th day of April 2026
3. THAT the amount levied under this By-law on a property in a year
shall be deducted from any subsequent amounts levied on the
property for the year that are payable to the local municipality.
4. THAT alternative instalments and due dates in the year for which
the taxes are imposed other than those established under clause 2
are:
e One tenth of the total amount of taxes for municipal and
school purposes levied on the property for the previous year
due on the 15th day of each of the months February through
June inclusive; and
e The total amount of taxes finally levied for the current year
less the total of all instalments paid from February to June,
due in five equal instalments on the 15th day of July through
November.
5. THAT the Treasurer shall send a tax bill to every assessed property
owner, at least 21 days before any taxes shown on the tax bill are
due. The tax bill will be sent to the assessed property owner's
residence or place of business or to the premises in respect of
which the taxes are payable, unless the taxpayer directs the
treasurer in writing to send the bill to another address, in which
case it shall be sent to that address.
6. THAT a percentage charge of 1.25% of the amount of taxes due
and unpaid shall be imposed as a penalty for the non-payment of
taxes on the first day of the month following the date the taxes were
due.
7. THAT interest charges in the amount of 1.25% each month of the
amount of taxes due and unpaid, shall be imposed on the amount
of taxes due and unpaid on the first day of each and every month
the default continues.
8. THAT the payment shall first be applied against late payment
charges owing in respect of those taxes according to the length of
time the charges have been owing, with the charges imposed
earlier being discharged before charges imposed later.
9. THAT the payment shall then be applied against the taxes owing
according to the length of time they have been owing, with the
taxes imposed earlier being discharged before taxes imposed later.
2001, c. 25, s. 347 (1); 2002, c. 17, Sched. A, s. 60.and
10. THAT if an article of this By-law is for any reason held to be invalid,
the remaining articles shall remain in effect until repealed.
11.THAT this By-law comes into FORCE and takes EFFECT on the
final reading.
Read a first, second and third time and finally passed this 27th day of
January 2026.
Cache (ieee
Mandy Martin, Mayor
pli Ad
Holly Grant, Clerk