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THE CORPORATION OF THE MUNICIPALITY OF KINCARDINE
BY-LAW
NO. 2025 - 050
Being a By-law for the Adoption of the Rates of Taxation and
to Further Provide for Penalty and Interest in Default of
Payment Thereof for the Year 2025
Whereas Section 290 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that a local municipality shall in the year or the immediately preceding year, prepare and
adopt a budget including estimates of all sums required during the year for the purposes
of the municipality; and
Whereas Section 312 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that for purposes of raising the general local municipality 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 rateable for local municipal
purposes; and
Whereas Section 340 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that the treasurer of a local municipality shall prepare a tax roll for each year based on
the last returned assessment roll for the year and that the treasurer shall collect the taxes
once the tax roll has been prepared; and
Whereas Section 342 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
authorizes municipalities to pass by-laws providing for the payment of taxes; and
Whereas Section 398 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that fees and charges imposed by the municipality, upper-tier municipality or local board
may be added to the tax roll and collected in the same manner as municipal taxes; and
Whereas the Education Act, R.S.O. 1990, Ch. E.2, provides that Section 257.7(1) subject
to the regulations, the following shall in each year levy and collect the tax rates prescribed
under section 257.12 for school purposes on the property indicated; and
Whereas Section 3 of the Corporation of the County of Bruce By-Law Number 2025-017,
a By-law to adopt estimates, tax ratios and tax rates for the year 2025 establishes tax
ratios for all municipalities within the County of Bruce for the year 2025; and
Whereas the amount of assessment entitled to benefit hereinafter referred to as
Residential, Multi-Residential, Commercial, Industrial, Pipelines, Aggregate Extractions,
Farm and Managed Forest are as follows:
Residential
1,690,221,861
Multi-residential
37,578,181
Commercial - Occupied
276,102,515
Commercial - Vacant
4,415,577
Industrial - Occupied
101,961,020
Industrial - Vacant
5,638,055
Pipelines
11,916,000
Aggregate Extractions
1,222,100
Farm
608,781,600
Managed Forest
5,919,100
Total Taxable Assessment
$ 2,743,756,009
Total Taxable Assessment for
Purposes of the BIA Levy
$ 24,521,092
Page 2 of 3
2025 Taxation By-law
By-law No. 2025 - 050
Whereas the amounts to be raised are as follows:
Municipality of Kincardine
22,826,910
County of Bruce
12,771,588
School Boards
4,582,345
Education Tax shared as PIL, retained by
Kincardine
2,232,062
Total Taxes to be Raised
$ 42,412,905
BIA Total Taxes to be Raised
$ 80,530
Now Therefore the Council of The Corporation of the Municipality of Kincardine Enacts
as follows:
1. That there shall be levied and collected upon the assessable lands and buildings
within The Corporation of the Municipality of Kincardine the following rates for the
year 2025:
Code
Class
Tax Ratio
Municipal
County
School
Total Tax Rate
RT
Residential
1.00000000
0.00939657
0.00525735
0.00153000
0.01618392
R1
Farmland Awaiting Development
0.75000000
0.00704742
0.00394301
0.00114750
0.01213794
MT, NT
Multi-Residential
1.00000000
0.00939657
0.00525735
0.00153000
0.01618392
CT, ST
Commercial Occupied
1.23310000
0.01158690
0.00648284
0.00880000
0.02686974
CX
Commercial Vacant
1.23310000
0.01158690
0.00648284
0.00880000
0.02686974
CU, SU
Commercial Excess Land
1.23310000
0.01158690
0.00648284
0.00880000
0.02686974
C7
Commercial - Small Scale On-Farm
1.23310000
0.01158690
0.00648284
0.00220000
0.02026974
IT
Industrial Occupied
1.74770000
0.01642238
0.00918827
0.00880000
0.03441065
IX
Industrial Vacant
1.74770000
0.01642238
0.00918827
0.00880000
0.03441065
IU
Industrial Excess Land
1.74770000
0.01642238
0.00918827
0.00880000
0.03441065
I7
Industrial - Small Scale on Farm
1.74770000
0.01642238
0.00918827
0.00220000
0.02781065
PT
Pipelines
1.01640000
0.00955067
0.00534357
0.00880000
0.02369424
VT
Aggregate Extractions
1.42211500
0.01336300
0.00747656
0.00880000
0.02963955
FT
Farmlands
0.25000000
0.00234914
0.00131434
0.00038250
0.00404598
TT
Managed Forests
0.25000000
0.00234914
0.00131434
0.00038250
0.00404598
HF
Landfill
1.22394500
0.01150088
0.00643471
0.00980000
0.02773559
RH
Residential Shared PIL
1.00000000
0.00939657
0.00525735
0.00153000
0.01618392
RGN
Residential PIL: General
1.00000000
0.00939657
0.00525735
0.01465392
RP
Residential PIL: Full
1.00000000
0.00939657
0.00525735
0.00153000
0.01618392
CF
Commercial PIL: Full
1.23310000
0.01158690
0.00648284
0.00980000
0.02786974
CG
Commercial PIL: General
1.23310000
0.01158690
0.00648284
0.01806974
CH, CK,
DH
Commercial: Shared PIL
1.23310000
0.01158690
0.00648284
0.00980000
0.02786974
IH
Industrial: Shared PIL
1.74770000
0.01642238
0.00918827
0.01250000
0.03811065
LH, LI,
LN, LS
Large Industrial: Shared PIL
1.74770000
0.01642238
0.00918827
0.01250000
0.03811065
LK
Large Industrial Excess Land: Shared PIL
1.74770000
0.01642238
0.00918827
0.01250000
0.03811065
IJ
Industrial: Vacant Land, Shared PIL
1.74770000
0.01642238
0.00918827
0.01250000
0.03811065
2. The tax rate for the Business Improvement Area shall be 0.00328411.
3. That the amount of taxes levied pursuant to the By-law on each assessment shall
be reduced by the amount of the Interim levy for 2025 and the balance shall be
divided into two amounts. The first instalment shall be due and payable on or
before the 2nd of September 2025 and the second instalment shall be due and
payable on or before the 1st of December 2025. If not paid on or before the due
dates' penalty shall be added.
Page 3 of 3
2025 Taxation By-law
By-law No. 2025 - 050
4. That penalty will be charged after the dates named for payment at the rate of one
and one-quarter percent (1.25%) on the first day of default and on the first day of
each calendar month until December 31st, 2025. Statutory interest of one and one-
quarter percent (1.25%) per month will be charged on all unpaid taxes after
January 1st, 2026, in addition to the above penalty.
5. That the Tax Collector of the Municipality of Kincardine shall make out all tax
notices for the payment of the said taxes and shall deliver or mail each tax notice
to the address of each taxpayer at the last known address recorded in the last
revised Assessment Rolls for the Municipality of Kincardine no later than 21 days
prior to the first instalment of the tax bill.
6. That the Tax Collector shall proceed to collect the amount to be raised by this By-
law, together with all other sums on the Tax Roll in the manner as set forth in the
Assessment Act and the Municipal Act and all other By-laws in force in this
municipality.
7. That this By-law shall come into force and take effect on the final passing thereof.
8. That this By-law may be cited as the "2025 Taxation By-law".
Read a First and Second Time this 23rd day of April 2025.
Read a Third Time and Finally Passed this 23rd day of April 2025.
Mayor
Clerk
Kenneth Craig
Signed with ConsignO Cloud (2025/04/29)
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Jennifer Lawrie
Signed with ConsignO Cloud (2025/04/30)
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