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THE CORPORATION OF THE CITY OF ELLIOT LAKE
BY-LAW NO. 26-45
Being a by-law to levy and collect property taxes for the year 2026.
WHEREAS the Council of the Corporation of the City of Elliot Lake has by By-Law 26-45
of the City dated the 13th day of July, 2026 prepared and adopted estimates of all sums
required during the year for the purposes of the City totaling $16,923,018 pursuant to
Section 290 of the Municipal Act, 2001, S.O. 2001 c.25, as amended (hereinafter referred
to as the "Municipal Act");
AND WHEREAS the total of sums required to be raised by taxation in the year 2026 shall
be apportioned as follows, in accordance with Section 312 of the Municipal Act:
1.
$15,518,122 by the City's General Local Levy;
2.
$1,263,160 by the City's Urban Service Area Levy; and
3.
$150,000 by the City's Central Commercial Area Special Local Levy.
AND WHEREAS all property assessment rolls on which the 2026 taxes are to be levied
have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O.
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 City is required to establish tax ratios pursuant to Section 308 of the
Municipal Act for each prescribed Property Class;
AND WHEREAS the City 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 the taxes for School purposes shall be levied, collected, and
administered by the City in accordance with the Education Act, R.S.O. 1990, c.E.2,
Ontario Regulation 400/98 made and most recently revised under that 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, for the taxation year 2026, the Council of The Corporation of the
City of Elliot Lake ENACTS AS FOLLOWS:
In this by-law the following words shall be defined as:
"Collector" shall mean City Treasurer, Deputy Treasurer, Tax Collector, Deputy Tax
Collector, or person designated by the Treasurer;
1.
THAT the tax ratio for property in:
a) the residential property class is 1.000000;
b) the multi-residential property class is 1.863000;
c) the commercial property class is 1.475000;
d) the industrial property class is 1.475000;
e) the pipeline property class is 0.700000;
f) the landfills property class is 1.000000;
g) the farm property class is 0.250000; and
h) the managed forest property class is 0.250000.
i) the aggregate extraction property class s 1.200200
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 the City shall levy on rateable property 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 rateable for
Municipal purposes,
b) Urban Service Area Tax Rates shall be levied on all property rateable for
Municipal purposes within the assessment roll ranges set out in Schedule "B"
attached hereto and forming part of this by-law.
c) Central Commercial Area Tax Rates shall be levied on all property rateable for
Municipal purposes captured within the assessment roll ranges set out in
Schedule "B" attached hereto and forming part of this by-law.
4.
THAT the final tax levy to be billed under this by-law shall be reduced by the amount
raised by the interim tax levy.
5.
THAT the final tax levy to be billed and imposed under this by-law shall be paid in
two installments due on the following dates:
a) 50% thereof on the first Thursday of September 2026; and
b) The remainder thereof on the first Thursday of November 2026.
6.
THAT the Collector shall send, or cause to be sent, a tax bill to each taxpayer by
way of:
a) Mail to the taxpayer's residence, place of business or to the premises in respect
of which the taxes are payable; or
b) If the taxpayer has given written direction to the Collector that the bill is to be
sent to an alternate address, by mail to that address; or
c) If the taxpayer has elected to receive their tax bill electronically in accordance
with the City's terms and conditions, by electronic mail to the address provided
by and the taxpayer.
7.
THAT immediately after sending a tax bill, the Collector shall create a record of the
date on which it was sent and this record shall be, in the absence of evidence to the
contrary, proof that the tax bill was sent on that date.
8.
THAT the tax bills to be issued under this by-law shall contain all the information
required under Section 343 of the Municipal Act and shall be in a form compliant
with Section 344 of that Act.
9.
THAT all taxes levied under this by-law shall be payable into the hands of the
Collector in accordance with the provisions of this by-law.
10. THAT in accordance with Section 345 of the Municipal Act, penalty and interest shall
be imposed against amounts that become due and remain unpaid as follows:
a) For any installment that comes due, a penalty of 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; and
b) Any and all taxes and installments that remain unpaid after the first day of
default shall be subject to interest for non-payment which will be calculated at
a rate of one and one-quarter per cent (1.25%), per month and imposed on the
first day of each calendar month subsequent to the date of default.
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
SCHEDULE A: 2026 PROPERTY TAX RATES
Municipal
Education
Rate Schedule
RTC/RTQ
Ratio
General
Urban
Surcharge
Central
Commercial
Rate
Taxable
Residential
RT
1.000000
0.02382100
0.00223201
0.00609600
0.00153000
Managed Forest
TT
0.250000
0.00595525
0.00055801
0.00152400
0.00038250
Multi-Residential
MT
1.863000
0.04437852
0.00415823
0.01135685
0.00153000
Commercial Occupied
CT, DT, ST, XT
1.475000
0.03513598
0.00329221
0.00958729
0.00880000
Commercial Excess/Vacant
CX, CU
1.475000
0.03513598
0.00329221
0.00899160
0.00880000
Industrial Occupied
IT
1.475000
0.03513598
0.00329221
0.00899160
0.00880000
Industrial Excess/Vacant
IX, IU
1.475000
0.03513598
0.00329221
0.00899160
0.00880000
Pipeline
PT
0.700000
0.01667470
0.00156242
0.00899160
0.00819560
Aggregate Extraction
VT
1.200200
0.02858996
0.00267888
0.00731642
0.00511000
Payment In Lieu
Residential (No Ed)
RG
1.000000
0.02382100
0.00223201
0.00609600
Municipal Only
Residential
RH, RP
1.000000
0.02382100
0.00223201
0.00609600
0.00153
Commercial Occupied
CF, CP, GF
1.475000
0.03513598
0.00329221
0.00958729
0.00153
Commercial (No Ed)
CG
1.475000
0.03513598
0.00329221
0.00958729
Municipal Only
Commercial Vacant
CJ, CR
1.475000
0.03513598
0.00329221
0.00958729
0.0098
Commercial Vacant (No
Ed)
CZ
1.475000
0.03513598
0.00329221
0.00958729
Municipal Only
Industrial Occupied
IH
1.475000
0.03513598
0.00329221
0.00899160
0.0098
Industrial Excess/Vacant
IK, IR
1.475000
0.03513598
0.00329221
0.00899160
0.0088
Landfill
HF
1.000000
0.02382100
0.00223201
0.00609600
0.0098
SCHEDULE B: 2026 URBAN SURCHARGE AND CENTRAL COMMERCIAL AREA ROLL
RANGES
2026 Urban Surcharge
Special Area Roll Ranges
From
To
57-41-000-001-
000-00
57-41-000-016-
999-99
57-41-000-023-
000-00
57-41-000-061-
999-99
2026 Central Commercial Area
Special Area Roll Ranges
From
To
57-41-000-005-
001-00
57-41-000-005-
004-00
57-41-000-005-
006-00
57-41-000-005-
009-00
57-41-000-005-
009-03
57-41-000-005-
009-04
57-41-000-005-
010-00
57-41-000-005-
014-01
57-41-000-005-
016-00
57-41-000-005-
018-00
57-41-000-005-
019-00
57-41-000-005-
019-00
57-41-000-005-
020-00
57-41-000-005-
038-00
57-41-000-005-
048-00
57-41-000-005-
048-00
57-41-000-005-
049-00
57-41-000-005-
057-00
57-41-000-005-
059-00
57-41-000-005-
060-00
57-41-000-005-
061-00
57-41-000-005-
063-00
57-41-000-005-
065-00
57-41-000-005-
065-00
57-41-000-005-
068-00
57-41-000-005-
068-00
57-41-000-005-
073-00
57-41-000-005-
096-00
57-41-000-005-
106-03
57-41-000-005-
106-03