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THE CORPORATION OF THE TOWNSHIP OF NIPIGON
By-Law No. 2035 Being a By-law to Adopt the 2026 Operating and
Capital Budget, to Establish the 2026 Tax Rates,
and to Levy Taxes for Municipal Purposes for
the Year 2026.
WHEREAS section 290 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, requires
municipalities to prepare and adopt annual estimates of all sums required during the year for the
purposes of the municipality;
AND WHEREAS Council considered the proposed 2026 Operating and Capital Budget at its
regular meeting held June 9, 2026;
AND WHEREAS notice of the proposed 2026 Operating and Capital Budget was subsequently
provided in accordance with the Township's Notice By-law prior to the adoption of this By-law;
AND WHEREAS Council is satisfied that the notice required for the adoption of the 2026
Operating and Capital Budget has been duly provided;
AND WHEREAS Section 307 of the Municipal Act, 2001 authorizes municipalities to levy upon
the whole of the assessment for real property according to the last returned assessment roll such
sums as Council considers necessary for municipal purposes;
AND WHEREAS section 308 of the Municipal Act, 2001 requires tax rates to be established in
the same proportion as the tax ratios;
AND WHEREAS section 312 of the Municipal Act, 2001 requires municipalities to pass a by-
law establishing tax rates for local municipal purposes;
AND WHEREAS the tax ratios for the 2026 taxation year have been established by By-law No.
2032;
AND WHEREAS the tax reductions for prescribed property subclasses have been established by
By-law No. 2034;
AND WHEREAS the assessment roll for the Corporation of the Township of Nipigon for the
taxation year 2026 has been returned;
AND WHEREAS it is necessary for the Council of the Corporation of the Township of Nipigon
to adopt the 2026 Operating and Capital Budget, establish tax rates and levy the sums required
for municipal purposes;
NOW THEREFORE the Council of the Corporation of the Township of Nipigon enacts as
follows:
Purpose
1.1. The Purpose of this By-Law is to:
a) Adopt the Township’s 2026 Operating and Capital Budget;
b) Establish the municipal tax rates for the 2026 taxation year;
c) Levy the sums required for municipal purposes; and
d) Authorize the Treasurer to collect the taxes levied hereby.
Adoption of Budget
2.1. The 2026 Operating Budget is attached hereto as Schedule “A”, having been
considered following notice given in accordance with the Township’s Notice By-law, is
hereby adopted.
2.2. The 2026 Capital Budget attached hereto as Schedule “C” is hereby adopted.
2.3. The Budget Report prepared pursuant to Ontario Regulation 284/09, attached as
Schedule “D”, is hereby received and forms part of this By-law.
Tax Rates
3.1. The tax rates set out in Schedule “B” are hereby adopted for the taxation year 2026.
3.2. The education tax rates prescribed by the Province of Ontario shall be levied in
accordance with Schedule “B”.
Municipal Levy
4.1. For the year 2026 there shall be levied upon the whole of the assessment for real
property within the Township of Nipigon the sums required for:
a) General municipal purposes;
b) Sanitation Services;
c) Education purpose;
d) Business Improvement Area purposes, where applicable;
in accordance with the tax rates established in Schedule “B”
4.2. The taxes levied by this By-law shall be reduced by the amount of any interim taxes
previously levied for the year 2026.
Omitted and Supplementary Assessments
5.1. Omitted, supplementary, and corrected assessments added to the assessment roll during
the taxation year shall be taxed at the rates established by this By-law.
5.2. The Treasurer is authorized to amend the Collector’s Roll to reflect any revisions to the
assessment roll made pursuant to the Assessment Act.
Payments in Lieu
6.1. Payments in lieu of taxation payable pursuant to the Municipal Act, 2001 shall be
calculated using the tax rates established by this By-law.
Collection
7.1. The Treasurer is hereby authorized and directed to prepare the Collector's Roll and
collect the taxes levied by this By-law.
7.2. The final taxes levied under this By-law shall be payable in accordance with the
Township's Tax Collection By-law.
7.3. Tax bills shall be issued by the Treasurer in accordance with the Municipal Act, 2001.
Schedules
The following schedules form part of this By-law:
Schedule "A" — 2026 Operating Budget
Schedule "B" — 2026 Tax Rates
Schedule "C" — 2026 Capital Budget
Schedule "D" — Ontario Regulation 284/09 Budget Report
Interpretation
10.
11.
12.
9.1. References to legislation include all amendments, successor legislation and regulations
enacted thereunder.
Administrative Corrections
10.1. The Clerk is authorized to make such administrative, grammatical, numerical,
formatting or other minor corrections to this By-law as may be required to give effect
to the intent of Council.
Repeal
11.1. By-law No. 1983 is hereby repealed.
Effective Date
12.1. This By-law comes into force and takes effect on the date of its passing.
READ a First, Second, and Third Time and Finally Passed this 7 day of July, 2026.
oy hhie- MAYOR
JO
CLERK
SCHEDULE "A"
2026 Operating Budget
Corporation of the Township of Nipigon
Revenue
source Amount
Municipal Taxation $ 2,694,823.44
Other Revenues $ 3,031 ,445.73
Total Revenue $ 5,726,269.17
Operating Expenditures
Department Budget
Council $86,500.00
Administration $782,995.17
Fire & Protective Services $723,051.00
Public Works $1,098,380.00
Environmental Services $702,978.00
Public Health/Cemetery $172,431.00
Social Services $140,331.00
Recreation $795,350.00
Library $112,785.00
Museum $121,530.00
Planning & Economic Development $286,650.00
Transfers to Capital & Reserves $703,288.00
Total Operating Expenditures $5,726,269.17
Municipal Levy
Levy Amount
General Municipal Levy $ 2,622,373.44
Sanitation Levy $ 72,450.00
Total Municipal Levy $ 2,694,823.44
SCHEDULE "A"
2026 Operating Budget
Corporation of the Township of Nipigon
Revenue
Source Amount
Municipal Taxation $ 2,694,823.44
Other Revenues $ 3,031,445.73
Total Revenue $ 5,726,269.17
Operating Expenditures
Department Budget
Council $86,500.00
Administration $782,995.17
Fire & Protective Services $723,051.00
Public Works $1,098,380.00
Environmental Services $702,978.00
Public Health/Cemetery $172,431.00
Social Services $140,331.00
Recreation $795,350.00
Library $112,785.00
Museum $121,530.00
Planning & Economic Development $286,650.00
Transfers to Capital & Reserves $703,288.00
Total Operating Expenditures $5,726,269.17
Municipal Levy
Levy Amount
General Municipal Levy $ 2,622,373.44
Sanitation Levy $ 72,450.00
Total Municipal Levy $ 2,694,823.44
SCHEDULE "B"
2026 TAX RATES
CORPORATION OF THE TOWNSHIP OF NIPIGON
2026 GENERAL PURPOSE TAXATION RATES AND LEVY
Property Class Assesment Tax Rate Municipal Levy
Residential 68,878,100 0.02516746 $1,733,487
Multi-Residential 586,000 0.05008325 $29,349
NEW MULTI-RES 127,900 0.02516746 $3,219
Commercial, Occupied 10,046,553 0.04781817 $480,408
Commercial, Vacant 470,800 0.03347272 $15,759
Industrial, Occupied 9,100 0.03783676 $344
Industrial, Vacant 32,500 0.02459389 $799
Aggregate Extraction 151,800 0.03078801 $4,674
Pipeline 3,822,000 0.03748693 $143,275
Managed Forests 100,900 0.00629187 $635
$2,411,948
Payment in lieu
Residential 311,700 0.02516746 $7,845
Commercial, Occupied 4,177,300 0.04781817 $199,751
Commercial, Vacant 19,800 0.03347272 $663
Industrial Vacant 11,200 0.02459389 $275
Landfill 48,600 0.03891 201 $1,891
$210,425
$2,622,373
2026 EDUCATION TAXATION RATES AND LEVY
Property Class Assesment Tax Rate Municipal Levy
Residential 68,878,100 0.00153000 $105,383
Multi-Residential 586,000 0.00153000 $897
NEW MULTI-RES 127,900 0.00153000 $196
Commercial, Occupied 10,046,553 0.00880000 $88,410
Commercial, Vacant 470,800 0.00616000 $2,900
Industrial, Occupied 9,100 0.00880000 $80
Industrial, Vacant 32,500 0.00572000 $186
Aggregate Extraction 151,800 0.0051 1000 $776
Pipeline 3,822,000 0.00880000 $33,634
Managed Forests 100,900 0.00038250 $39
$232,499
Payment in lieu
Residential 5,500 0.00153000 $8
Commercial, Occupied 544,100 0.00880000 $4,788
Commercial, Vacant 19,800 0.00616000 $122
Landfill 48,600 0.00880000 $428
$5,346
237,846
CORPORATION OF THE TOWNSHIP OF NIPIGON
2026 SPECIAL AREA TAXATION RATES AND LEVY
SCHEDULE "B"
2026 TAX RATES
SANITATION SERVICES (For the purpose of providing garbage collection, etc.) in that portion of the Tow nship of
Nipigon designated as the Sanitation Services Zone, the follow ing rates are hereby imposed upon all the rateable
property, in the said Zone, which is composed of the follow ing portions of the Tow nship of Nipigon; Lots 9, 10, 11,
12, in the second; concession those lands including in Registered Plan Nos. 24, 691,768, 773, 776, 797, 813, 829,
836, 845, 8951, 868, 874, M-306, M-338, and 55 M-4892 and those other applicable portions of parts of Lots 13
and 14 in the second concession not included in the above registered plans.
Property Class
Residential
Multi-Residential
NEW MULTI RES
Commercial, Occupied
Commercial, Vacant
Industrial, Occupied
Industrial, Vacant
Aggregate Extraction
Pipeline
Managed Forest
Payment in lieu
Residential
Commercial, Occupied
Industrial, Vacant
Property Class
Commercial, Occupied
Commercial, Vacant
Property Class
Canadian Pacific Railway
Assessment
49,521,800
586,000
127,900
4,981,853
296,200
0
0
0
4,058,000
)
19,700
1,254,500
11,200
Tax Rate
0.00112038
0.00222956
0.00112038
0.00212872
0.00149011
0.00168438
0.00109485
0.00137059
0.00166881
0.00028010
0.00112038
0.00212872
0.00109485
BUSINESS IMPROVEMENT AREA (B.LA.)
Assessment
10,046,553
470,800
Tax Rate
0.000481876
0.00033731
Railway Right of Way
Assessment
144.55 AC
General Rate
110.00
Municipal Levy
$55,483
$1,307
$143
$10,605
$444
$0
$0
$0
$1,766
$0
$69,745
$22
$2,670
$12
$2,705
$72,450
$2,932,669
Municipal Levy
4,841.19
158.81
5,000.00
Education Rate
15.43
SCHEDULE “ C”
CAPITAL PROGRAM
CORPORATION OF THE TOWNSHIP OF NIPIGON
2026 CAPITAL AND SUPPLEMENTARY BUDGET
PROJECTS
PUBLIC WORKS
Road Paving Projects - Min 750 Metres
Bell Street (5th to 7th) - 225m
Greenmanile (Bliss to Baid Spot Trail) - 400 M
9th Street (McKirdy to Railway) - 150 m
Hospital Sewer Upgrade Project
Water Infrastructure Plan & Review
Emulsion Sprayer - Road Prep
Zero Turn Lawnmower
Used Plow/Dump Truck Purchase
RECREATION
~J
NCC EQUIPMENT
ECONOMIC DEVELOPMENT
fo]
Edge Arts - Property Development
FIRE DEPARTMENT
9
Fire Rescue Truck Purchase
10
FD MASKS - Annual Payment (closes 2028)
TOTALS
SCHEDULE C
: Trillium 0544 GENERAL
NORDS MOI/MHIP/HSWS FUND
NOHFC 0559 Internal Debt WATER FUND
= 431,959.00} 100,000.0 39,624.00
95,000.00
18,000.00
18,000.00
; 80,000.00 30,000.00
10,000.00
12,000.00
> 150,000.00} 35,000.00
41,000.00
as ) 431,959.00} 330,000.00 298,624.00
| NET WATER FUND (To Tax per budget) 203,624.00
SCHEDULE “D”
TOWNSHIP OF NIPIGON
BUDGET REPORT 2026
MUNICIPAL ACT O. REG 284/09
IMPACT OF EXCLUSION OF AMORTIZATION, POST EMPLOYMENT AND LANDFILL
CLOSURE EXPENSE FROM CURRENT YEAR APPROVED MUNICIPAL BUDGET
This budget report schedule outlines the excluded expenses from the regular municipal budget
as described in subsections 289(2) and 290(3) of the Municipal Act
The 2026 Township of Nipigon municipal approved budget with all applicable schedules
including capital, Reserve and operating schedules does not reflect estimated costs for
amortization, post employment expenses and landfill closure liability expenses.
1. Amortization Expense — In 2025 was approximately $ 960,000. The liability would be
partially funded by the budgeted contribution to reserve funds of $226,147 (includes $
Gas Tax).
2. Post Employment Expense — Includes a health benefit plan expense that is budgeted for
annually and an unused sick Leave retirement plan liability. In the 2025 Financial
statements this was Approximately $95,000 and is estimated at $105,000 for 2026.
$100,000 has been allocated in the reserve funds to help fund this liability
3. Post Closure Landfill Expenses — the estimated liability for 2025 was Approximately
$120,000 and is estimated to be at $145,000 for 2026. $140,000 has been allocated in
the reserve funds to fund this liability
For 2026 the estimated total impact on accumulated surplus notwithstanding any reserve fund
transfers specifically allocated for these expenses would be a decrease of $ 1,220,000.
Impact and Analysis
The Township did budget for a reserve fund transfer for tangible capital asset renewal of
$226,147; however, that still leaves substantial shortfall in funding needed to replace
infrastructure in the long term. The Township did also provide in the budget for large scale
capital infrastructure renewal funding. The funding gap between total excluded expenses and
reserve fund transfers and Capital infrastructure renewal would need to be budgeted for
resulting in an increase to the general municipal levy and tax rates.