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Espanola
THE CORPORATION OF THE TOWN OF ESPANOLA
BYLAW NO. 3286/26
Being a Bylaw to Adopt Estimates of all Sums
Required During the Year and to Levy and Collect Property Taxes
for the 2026 Taxation Year
WHEREAS the Municipal Act, 2001, S.O. 2001 ¢c.25, as amended (hereinafter referred to
as the "Municipal Act") and regulations made under that Act require that the Council of a
local municipality shall after the adoption of the estimates for the year, pass a bylaw to
levy a separate tax rate on the assessment in each property class;
AND WHEREAS the Council of the Corporation of the Town of Espanola has prepared
and adopted estimates of all sums required to be raised for its own purposes from all
rateable assessment in the amount of $9,544,767 pursuant to Section 290 of the
Municipal Act;
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 Town is required to establish tax ratios pursuant to Section 308 of the
Municipal Act for each prescribed Property Class;
AND WHEREAS the Town 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 Town 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;
THEREFORE, for the taxation year 2026 the Council of the Corporation of the Town of
Espanola enacts as follows;
1) That the tax ratios for each property class are as follows:
a) the residential property class: 1.000000;
b) the multi-residential property class: 2.000000;
c) the new multi-residential property class: 1.000000;
d) the broad commercial class: 1.870378;
2)
3)
4)
3)
6)
7)
8)
e) the residual commercial property class is 1.808670;
f) the shopping centre property class is 2.608690;
g) the broad industrial class: 5.601318;
h) the industrial property class is 2.168107;
i) the large industrial property class is 7.017794;
j) the landfill property class is 1.100000;
k) the pipelines property class is 1.245563;
1) the farm property class is 0.250000; and
m) the managed forests property class is 0.250000.
That, as a result of the application of prescribed restrictions in accordance with
Subsection 312(7) of the Municipal Act and O.Reg 73/03 made under that Act, the
2026 effective tax ratios for the industrial property classes are as follows:
a) the broad industrial class: 5.471740;
b) the industrial property class is 2.117951;
c) the large industrial property class is 6.855448;
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;
That the Town 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, and
b) Provincial education tax rates shall be levied on all property rateable for school
purposes.
That the final tax levy to be billed under this by-law shall be reduced by the amount
raised by the interim tax levy.
The final levy to be billed and imposed under this by-law shall be paid in two instalments
due on the following dates:
a) 50% on July 29, 2026
b) 50% on September 23, 2026
Despite section 5 of this by-law and pursuant to subsection 342(1)(b) of the
Municipal Act, 2001 which allows for alternative instalment due dates, the final tax
levy and any special levies, other than those levied by interim levy, shall be as
follows for those taxpayers who have opted into a preauthorized plan, and who
remain in good standing:
a) Equal instalments due on the 1st day of each month from July to December 2026
inclusive; or
b) qual instalments due on the 15th of each month, from July to December 2026
inclusive
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 instalment 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 instalments 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.
9) The Treasurer is hereby authorized to mail or cause to be mailed the notice of taxes
due to the address of the residence or place of business of the person to whom such
notice is required to be given.
10) All moneys raised, levied or collected under the authority of this bylaw shall be paid
into the hands of the Treasurer of the Corporation of the Town of Espanola, to be
applied and paid to such persons and in such manner as the laws of Ontario and the
Bylaws or Resolutions of the Council direct.
11) This bylaw shall come into force and effect upon the date of the final reading thereof.
READ A FIRST, SECOND AND THIRD TIME AND PASSED IN OPEN COUNCIL on
this 28" day of April 2026.
ee
Douglas Gervais Joseph Burke
Mayor CAO/Clerk
SCHEDULE A: By-Law 3286/26
Town of Espanola 2026 Property Tax Rates and Levy Amounts
Total
RTC Tax Ratios Municipal Education
Realty Tax Class Treat RTQ CVA Start Effective Rate Levy Rate Levy Rate Levy
Residential Full RT 350,186,500 1.000000 1.000000 0.01835086 $6,426,223 | 0.00153000 $535,785 | 0.01988086 6,962,008
Farm Full FT 170,500 0.250000 0.250000 0.00458772 $782 0.00038250 $65 | 0.00497022 $847
Managed Forest Full TT 1,057,700 0.250000 0.250000 0.00458772 $4,852 0.00038250 $405 | 0.00497022 $5,257
New Multi-Residential Full NT 645,000 1.000000 1.000000 0.01835086 $11,836 0.00153000 $987 | 0.01988086 $12,823
Multi-Residential Full MT 6,024,500 2.000000 2.000000 0.03670172 $221,110 0.00153000 $9,217 | 0.03823172 $230,327
Commercial Full CT 37,627,387 1.808670 1.808670 0.03319065 $1,248,877 0.00880000 $331,121 | 0.04199065 $1,579,998
Commercial Excess cu 88,000 1.808670 1.808670 0.03319065 $2,921 0.00880000 $774 | 0.04199065 $3,695
Commercial Vacant CX 1,563,000 1.808670 1.808670 0.03319065 $51,877 0.00880000 $13,754 | 0.04199065 $65,631
Shopping Full ST 3,722,800 2.608690 2.608690 | 0.04787170 $178,217 0.00880000 $32,761 | 0.05667170 $210,978
Industrial Full IT 2,897,000 2.168107 2.117951 | 0.03886622 $112,595 0.00880000 $25,494 | 0.04766622 $138,089
Industrial Excess IU 116,400 2.168107 2.117951 0.03886622 $4,524 0.00880000 $1,024 | 0.04766622 $5,548
industrial Vacant IX 350,500 2.168107 2.117951 0.03886622 $13,623 0.00880000 $3,084 | 0.04766622 $16,707
Large Industrial Full LT 8,306,013 7.017794 6.855448 0.12580336 $1,044,924 0.00880000 $73,093 | 0.13460336 $1,118,017
Landfill Full HT 9,200 1.100000 1.100000 | 0.02018594 $186 | 0.00880000 581 | 0.02898594 $267
Pipeline Full PT 1,870,000 1.245563 1.245563 0.02285715 $42,743 0.00880000 $16,456 | 0.03165715 $59,199
Subtotal Tax 414,634,500 $9,365,291 $1,044,102 | $9,884,479
Residential Full RG 111,900 1.000000 1.000000 0.01835086 $2,053 No Education 0.01835086 $2,053
Residential Full RP 14,800 1.000000 1.000000 0.01835086 $272 0.00153000 $23 | 0.01988086 $295
Commercial Full CF 3,664,000 1.808670 1.808670 0.03319065 $121,611 0.00980000 $35,907 | 0.04299065 $157,518
Commercial Full CG 1,223,600 1.808670 1.808670 0.03319065 $40,612 No Education 0.03319065 540,612
Commercial Full CH 376,000 1.808670 1.808670 0.03319065 $12,480 0.00980000 $3,685 | 0.04299065 $16,165
industrial Full IH 63,000 if 2.168107 2.117951 0.03886622 $2,449 0.00980000 $617 | 0.04866622 7 $3,066
Subtotal (PIL) 5,453,300 | $179,476 | $40,232 $219,708
Total (Tax + PIL) - 420,087,800 $9,544,767 $1,084,334 $10,629,101