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THE CORPORATION OF THE TOWNSHIP OF NIPISSING
BY-LAW NUMBER 2026-10
BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE CURRENT ESTIMATES
AND TAX RATES, AND TO FURTHER PROVIDE FOR PENALTY AND INTEREST IN
DEFAULT PAYMENT THEREOF AND FOR THE LEVY OF OTHER CHARGES FOR 2026
WHEREAS Section 290 of the Municipal Act, 2001, S.O. 2001, c.25, provides that a
local municipality shall, in each year, prepare and adopt a budget including estimates of
all sums required during the year for the purposes of the Municipality;
AND WHEREAS Council for the Corporation of the Township of Nipissing has
considered the estimates of the Township and boards thereof, and has determined the
necessary sums to be raised by means of taxation for the year 2026;
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.A. 31, as amended, subject to appeals;
AND WHEREAS the property assessment ahs been determined on the basis of the
aforementioned property assessment rolls;
AND WHEREAS Section 312 (2) OF THE Municipal Act, 2001, as amended, provides
that Council for the 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 Sections 307 and 308 of the said Act require tax rates to be
established in the same proportion to tax ratios;
AND WHEREAS Section 345 of the Municipal Act, 2001, S.O. 2001, c.25, provides that
the Council of a local municipality, in accordance with this section, may pass By-Laws to
impose late payment charges for the non-payment of taxes or any instalment by the
due date;
NOW THEREFORE, the Council for the Corporation of the Township of Nipissing
hereby enacts as follows:
1.0 ADOPTION OF ANNUAL ESTIMATES
THAT the following sums to be raised by means of taxation for the year 2025;
Municipal purposes
*excluding PIL (Payment in Lieu) $3,771,555.00
Education purposes
*excluding PIL (Payment in Lieu) $657,741.00
TOTAL $4,429,296.00
1.1. THAT the 2026 levy for all purposes be set at $4,459,534.00, including Payment
In Lieu amounts (PILS).
By-Law 2026-10
Tax Rates and Budget
Page 20f5
2.0 TAX RATES
2.1 THAT the tax rates as set out in Columns 2, 3 and 4 are hereby adopted to be
applied against the whole of the assessment of real property classes as set out in
assessment roll:
Property Class Municipal Education Total Tax
Tax Rate Tax Rate Rate
Residential 0.00918403 | 0.00153000 | 0.01071403
Commercial (Occupied) 0.00834185 | 0.00880000 | 0.01714185
Commercial (Excess Land) | 0.00583930 | 0.00880000 | 0.01463930
Commercial (Vacant Land) | 0.00583930 | 0.00880000 | 0.01463930
Industrial (Occupied) 0.00247785 | 0.00247459 | 0.00495244 |
Industrial (Excess Land) 0.00161060 | 0.00247459 | 0.00408519
Industrial (Vacant Land) 0.00161060 | 0.00247459 | 0.00408519
Aggregate Extraction 0.00201624 | 0.00511000 | 0.00712624 |
Landfills 0.00791842 | 0.00684276 | 0.01476118 |
Farm 0.00229601 | 0.00038250 | 0.00267851
Managed Forests _ 0.00229601 | 0.00038250 | 0.00267851
2.2
3.0
3.1
3.1.1
4.0
4.1
5.0
5.1
A copy of the current year Tax Tools, Tax Impact Summary from the Online
Property Tax Analysis website is attached to this By-Law as Schedule 1.
DUE DATES
THAT every owner of land for the Residential/Farm, Multi-Residential,
Commercial, Industrial, Aggregate Extraction, Landfills, Farm and Managed
Forest classes shall be taxed according to the tax rates in this by-law and such
tax shall become due and payable in (2) two installments as follows:
March 31%
Interim Tax Bill:
50% of the final levy of the previous year — authorized by a
separate By-Law. This amount will be deducted from the
final tax amount calculation and the remainder shall be due
as the Final Tax Installment.
September 30%
Final Tax Bill:
Total assessed property value multiplied by the appropriate
tax rate to provide a Final Tax amount. The Interim Tax
amount will be deducted from this total, leaving the
remainder to be billed as the Final Tax Bill.
NOTICE TO TAXES
The Treasurer shall, no later than twenty-one (21) days prior to the due date of
the bill, mail or cause to be mailed to the address of the residence or place of
business of such person indicated on the last revised assessment roll, a written
or printed notice setting out the rates used in calculating the taxes, the
respective dates by which they are to be paid to avoid penalty, and the
particulars of the penalties imposed by this By-Law for default.
PAYMENT AND COLLECTION
Immediately after the due dates stated in Section 3.0 of this By-Law, the
Treasurer shall:
Apply interest and penalties as permitted under s.345 of the Municipal Act.
Issue monthly reminder notices to the taxpayer until such time as the taxpayer's
account is fully paid.
5.2
6.0
6.1
6.1.1
6.1.2
6.1.3
6.1.4
7.0
7.1
7.2
8.0
8.1
8.2
8.3
8.4
9.0
9.1
By-Law 2026-10
Tax Rates and Budget
Page 3 of 5
The Treasurer is hereby authorized to accept part payment from time to time on
account of any taxes due, and to give a receipt for such part payment provided
that acceptance of any such part payment shall not affect the collection of any
percentage penalty charge imposed and collectable under this By-Law with
respect to non-payment of taxes or of any installment thereof.
METHOD OF PAYMENT
Taxes shall be payable to the Corporation of the Township of Nipissing and are
payable:
at the Township Office in person, 45 Beatty Street, Nipissing, Ontario utilizing
cash, cheque or debit payment methods;
at the Township Office drop box, 45 Beatty Street, Nipissing, Ontario for cheques
only.
by First class mail to 45 Beatty Street, Nipissing, Ontario utilizing cheque;
by Internet banking;
DEFAULT ON PAYMENT
Non-payment of any part of this installment, due by the dates stated in Section
3.0, shall constitute a default.
In default of payment or any part of the installments shall forthwith become due
and payable.
PENTALTY AND INTEREST CHARGES
On all taxes of the Interim Levy, which are due and payable on March 31°, a
penalty of 1.25% shall be added on April 15t and on the 1% day of the month
thereafter that the taxes remain in default until December 31% of the current
year.
On all taxes of the Final Levy which are due and payable on September 30", a
penalty of 1.25% shall be added on October 15, and on the 15 day of every
month thereafter that the taxes remain in default until December 315.
Interest charges, not to exceed 1.25% each month of the amount of taxes due
and unpaid, will be imposed for the non-payment of taxes on January 1* of the
year following that in which the taxes were due.
Penalties and interest added on all taxes of the final tax levy in default shall
become due and payable and shall be collected forthwith as if the same had
originally been imposed and formed part of such unpaid final tax levy.
ADDITIONAL TAXES
If any land liable to assessment has been in whole or in part omitted from the
tax roll for the current year or for any part or all or either or both of the next two
(2) preceding years, and no taxes have been levied for the assessment omitted,
the assessor shall make any assessment necessary to rectify the omission and
the Treasurer of the municipality upon notification of thereof shall enter the
assessment on the tax roll and the taxes that would have been payable if the
assessment had not been omitted shall be levied and collected.
By-Law 2026-10
Tax Rates and Budget
Page 4of5 -
9.2 If, after Notices of Assessment have been given under the Assessment Act,
R.S.O. 1990, c. A.31 and before the last day of the taxation year for which taxes
are levied on the assessment referred to in the notices, the assessor may make
the further assessment that may be necessary to reflect the change, and the
Treasurer of the municipality upon notification thereof shall enter a
supplementary assessment on the tax roll and the amount of taxes to be levied
thereon shall be amount of taxes that would have been levied for the portion of
the taxation year left remaining after the change occurred of the assessment had
been made in the usual way.
That this By-Law shall come into effect on the day it is passed.
Read a first, second and third time and passed this 17" day of March, 2026.
aw
Dave Yenyn, Mayor
} /j
Kris Croskery-Hddgins, <
Municipal Administrator-Clerk-Treasurer
TOWNSHIP OF NIPISSING
SCHEDULE 1 TO BY-LAW NUMBER 2026-10
Nipissing Township, 4971
Using OPTA calculated rates on March 5, 2026 11:53AM EST.
Active parameter set: Current Parameters (Unsaved)
Assessment Data Filter Option Used: Decrease Limit: 25% Increase Limit: 100%, Include PIL Properties, Tax Ratios Used: 2026 Tax Ratios
2026 Estimated Total Taxation ($)
Class Municipal | Education | Total 2026 CVA Tax Ratio
‘Taxable
Residential 3,715,641 619,003 4,334,644 404,576,360 1.000000
Multi-residential 0 0 0 0 0.250000
Com. Occupied 31,519 33,250 64,769 3,778,400 0.908300
Com. Exc. Land 401 \ 605 1,006 68,700 0.635810
Com. Vac. Land 0 0 0 0 0.635810
Ind. Occupied 679 678 1,357 274,000 0.269800
Ind. Exc. Land 0 0 0 0 0.175370
Ind. Vac. Land 21 32 54 13,100 0.175370
Aggregate Extraction 123 313 436 61,200 0.219538
Landfills 0 0 0 0 0.862195
Pipelines 0 0 0 0 0.250000
Farm 17,747 2,957 20,704 7,729,533 0.250000
Managed Forests 5,423 903 6,326 =. 2,361,900 0.250000
Total Taxable 3,771,555 657,741 4,429,295 418,863,193
Payment in Li
Resid 2,958 351 3,309 322,100 1.000000
Multi-residential 0 0 0 0 0.250000
Com. Occupied 25,237 1,515 26,752. 3,025,300 0.908300
Cam. Exc, Land 0 0 0 a 0.635810
Com. Vac. Land 0 0 0 0 0.635810
Ind. Occupied 0 0 0 0 0.269800
Ind. Exc. Land 0 0 0 0 0.175370
Ind. Vac. Land 0 0 0 0 0.175370
Aggregate Extraction 0 0 0 0 0.219538
Landfills 95 82 177 12,000 0.862195
Pipelines 0 0 0 0 0.250000
Fam 0 0 0 0 0.250000
Managed Forests 0 0 0 0 0.250000
Total PIL 28,290 1,948 30,238 3,359,400
Grand Total 3,799,844 659,689 4,459,533 422,222,593
By-Law 2026-10
Tax Rates and Budget
Page 50f5
CVAs Used to determine municipal general levy