This is the exact embedded text of the captured official document.
Snapshot b0ef319b7592 · verified 2026-06-10 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
The Corporation of the City of Owen Sound
By-law No. 2025-045
A By-law to Adopt a Policy Respecting Taxes
for the City of Owen Sound
WHEREAS on February 24, 2025, the Council of The Corporation of the City of
Owen Sound (the "City") passed By-law No. 2025-015 to adopt the estimates of
all sums required during the year for the purposes of the City in accordance with
section 290(1) of the Municipal Act, 2001, S.O. 2001 c.25, as amended (the
"Municipal Act");
WHEREAS section 312 of the Municipal Act provides that the council of a local
municipality shall, after the adoption of estimates for the year, pass a by-law to
levy a separate tax rate on the assessment in each property class; and
WHEREAS sections 307 and 308 of the Municipal Act require tax rates to be
established in the same proportion to tax ratios; and
WHEREAS a municipality may, in accordance with Section 329.1 of the Municipal
Act and Ontario Regulation 73/03, modify the provisions and limits set out in
Part IX of the Act, with respect to the calculation of taxes for municipal and
school purposes for properties in the Multi-Residential, Commercial and
Industrial property classes; and
WHEREAS the municipality may, in accordance with the terms and provisions of
Ontario Regulation 73/03 as made and amended under the Act, pass a by-law
ending the application of Part IX of the Act for the Multi-Residential and
Industrial property classes; and
WHEREAS pursuant to an order under section 25.2 of the former Municipal Act,
R.S.O. 1990, c. M.45, dated June 30, 2001 and Ontario Regulation 311/01 the
Corporation of the City of Owen Sound (the "City") has maintained separate tax
ratios from the County and establishes tax ratios pursuant to Ontario Regulation
311/01 and section 308(4) of the Municipal Act; and
WHEREAS Ontario Regulation 311/01 provides that the City shall establish and
levy, with respect to each upper-tier levy of the County under Section 311 of the
Municipal Act, a separate tax rate on the assessment in each property class in
the City rateable for purposes of the upper-tier levy sufficient to raise the City's
portion of the upper-tier levy; and
WHEREAS section 257.7(1) of the Education Act, R.S.O. 1990, c. E.2 (the
"Education Act") provides that the City shall establish tax rates to be levied for
all property classes for school board purposes; and
WHEREAS section 208(1) of the Act provides that the City shall levy rates on all
persons assessed for business assessment in the area designated by By-law No.
PAGE 2
BY-LAW NO. 2025-045
2000-061 as an Improvement Area for the estimated expenditures determined
by the Board of Management and approved by the Council of the City; and
WHEREAS section 342 of the Act provides that a municipality may pass by-laws
providing for the payment of taxes in instalments and due dates; and
WHEREAS section 345 of the Act provides that a municipality may impose late
payment charges in the form of penalties and interest for the non-payment of
taxes or an instalment by the due date; and
WHEREAS City Council may deem it expedient and necessary to defer the
imposition of all new penalties and interest charges during a declared emergency
and as such reserve the ability to direct the Treasurer not to impose any such
late payment charges for non-payment or late payment of taxes for a period
specified by City Council; and
WHEREAS on April 14, 2025, City Council passed Resolution No. R-250324-003
authorizing the adoption of a policy respecting taxes, in consideration of staff
report CR-25-027;
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE CITY OF OWEN
SOUND HEREBY ENACTS AS FOLLOWS:
Part I. Interpretation
Short Title
1.
This by-law shall be known as the "Tax Policy By-law".
Headings
2.
The division of this by-law into parts and the insertion of headings are for
convenient reference only and shall not affect the interpretation of the by-
law.
References to Applicable Law
3.
All references to applicable law are ambulatory and apply as amended
from time to time.
Definitions
4.
For the purposes of this by-law:
"Act" means the Municipal Act, 2001, S.O. 2001, c. 25;
"City" means The Corporation of the City of Owen Sound;
"County" means The Corporation of the County of Grey;
"Treasurer" means the Treasurer appointed by the City.
Part II. Optional Tools
Administering Limits for Certain Property Classes
5.
Having determined that the eligibility requirements set out under Section
8.2 of Ontario Regulation 73/03 have been met in respect of the Multi-
Residential and Industrial property classes, the City opted to end the
application of Part IX of the Act for these classes in 2016.
6.
Having determined that the eligibility requirements set out under Section
8.3 of Ontario Regulation 73/03 have been met in respect of the
Commercial property class, the City opted to phase-out the application of
PAGE 3
BY-LAW NO. 2025-045
Part IX of the Act for that class with 2020 being the first year after the
completion of the four-year phase-out.
7.
Paragraphs 1, 2, and 3 of subsection 329.1(1) of the Act shall apply to the
Commercial property classes.
8.
In determining the amount of taxes for municipal and school purposes for
the year under subsection 329(1) and the amount of the tenant's cap
under subsection 332(5), the greater of the amounts determined under
paragraphs a) and b) as set out below shall apply in determining the
amount to be added under paragraph 2 of subsection 329(1), and the
increasing amount under paragraph 2 of subsection 332(5).
9.
The percentage set out in subsections 329(1) paragraph 2 and 332(5)
paragraph 2 of the Act shall be ten per cent (10%).
10.
The amount of the uncapped taxes for the previous year shall be multiplied
by 10 per cent (10%).
11.
The amount of the taxes for municipal and school purposes for a property
for a taxation year shall be:
a.
the amount of the uncapped taxes for the property for the year if the
amount of the uncapped taxes exceeds the amount of the taxes for
municipal and school purposes for the property for the taxation year
as determined under section, as modified under section 329.1 of the
Act and this by-law, by five hundred dollars ($500.00) or less.
12.
Paragraphs 1, 2 and 3, of section 8.0.2(2) of Ontario Regulation 73/03
shall apply to the Commercial property classes.
13.
Properties shall be exempt from the capping calculations set out under Part
IX of the Act. The capped taxes for the property in the previous year were:
a.
equal to its uncapped taxes for that year;
b.
lower than the property's uncapped taxes for that year, and the
current year's capped taxes would be higher than the current year's
uncapped taxes if Part IX were applied; and
c.
higher than the property's uncapped taxes for that year, and the
current year's capped taxes would be lower than the current year's
uncapped taxes if Part IX were applied.
Administering Limits for Eligible Properties - New Construction
14.
Paragraph 8 of subsection 329.1(1) of the Act shall apply to the
Commercial property class.
15.
For all properties that become eligible within the meaning of subsection
331 (20) of the Act, the taxes for municipal and school purposes for the
year or portion of the year shall be the greater of:
a.
the amount of the taxes determined for the property for 2025 under
subsection 331(2), and
b.
the amount of the uncapped taxes for the property for 2025
multiplied by one hundred per cent (100%).
PAGE 4
BY-LAW NO. 2025-045
Part III. Tax Ratios and Tax Rates
Establish Rates to be Levied Against the Assessment
16.
The City shall levy upon the assessment values for all properties the tax
rates for general purposes set out in Schedule A of this by-law.
Tax Ratios
17.
That for the taxation year 2025, the tax ratio for property in:
a.
the Residential property class is 1.000000;
b.
the Multi-Residential property class is 1.16947500;
c.
the New Multi-Residential property class is 1.000000
d.
the Commercial property class is 1.715420;
e.
the Residual Industrial property class is 1.831000;
f.
the Large Industrial property class is 1.831000;
g.
the Pipelines property class is 2.95982500;
h.
the Farm property class is 0.250000;
i.
the Farmland Awaiting Development property class is 1.000000; and
j.
the Managed Forests property class is 0.250000.
Tax Rate Reductions
18.
The tax reduction used to establish the ratios for the subclasses below is:
a.
75% for the subclass designated as R1 (taxable at the Farm Awaiting
Development Phase I rate - registered plan stage).
19.
There shall be no tax reduction in establishing the ratios for the Vacant
Land, Vacant Units or Excess land subclasses in either of the Commercial
or Industrial property classes, effective the passing of this by-law.
Tax Rates Levied for School Board Purposes
20.
The City shall levy upon all property classes the tax rate as prescribed by
the Province of Ontario for school board purposes set out in Schedule C of
this by-law.
21.
The property tax levy for school board purposes raised from all property
classes, as levied, shall be paid in accordance with the provisions of the
Education Act and the Regulations made under it.
Estimates for the Sums Required for the County of Grey
22.
The City adopts the sum of Nine Million, Eight Hundred and Sixty
Thousand, Two Hundred Fifty-One Dollars ($9,860,251) as the estimates
of the property tax levy required for County Purposes.
23.
The City shall levy upon the assessment values for all properties that have
been derived from the assessment rolls the tax rates for County purposes
set out in Schedule B of this by-law.
PAGE 5
BY-LAW NO. 2025-045
Levy Rates on Business Classes for the Downtown Improvement Area
24.
For the purposes of the board of management of the business
improvement area, the City shall levy the amounts calculated for each
prescribed business property class and subclass set out in the table below:
Prescribed Business Rateable Special
Total Special
Class/Subclass
Assessment Charge
Charge
Commercial
$55,472,884 0.00476191% $ 264,156.90
Commercial Vacant
$ 234,800 0.00476191% $ 1,118.09
Units & Excess Land
Levy Rates for Utility Transmission Corridors
25.
The City shall levy against utility transmission corridor acreage
assessments the tax rate as prescribed by the Province for municipal and
school board purposes.
26.
The property tax levied by the City from utility transmission corridors for
school board purposes shall be paid in accordance with the provisions of
the Education Act and the Regulations passed thereunder.
Part IV. Method of Tax Payments
Timing
27.
The balance of the rates and taxes assessed and levied respecting taxes in
all wards and the Downtown Improvement Area levy shall be payable as
follows:
a.
the first instalment shall be payable on the 27th day of June, 2025.
b.
the second instalment shall be payable on the 29th day of
September, 2025.
28.
If default is made in the payment of any instalment by the day named
herein for payment thereof, the subsequent instalment or instalments shall
forthwith become payable, and penalty will be charged in accordance with
the City's Fees and Charges By-law or, where applicable, any successor
by-law thereto.
29.
During a declared emergency, Council may deem it expedient and
necessary to defer the imposition of all new penalties and interest
discussed above for late payment or non-payment of taxes for a period to
be specified by Council or for the duration of the declared emergency.
Pre-Authorized Tax Payment Plan
30.
Payment may also be made in accordance with By-law No. 2013-094 which
provides for an alternative pre-authorized tax payment plan.
31.
No discount shall be allowed in respect of prepayment of the second
instalment.
Tax Bill
32.
The Treasurer shall send a tax bill to the taxpayer in accordance with
section 343 of the Act and have regard to the timing, contents and address
for delivery set out in the Act
33.
Pursuant to the provisions of section 348(1) of the Act, the Treasurer shall
by February 28 in each year determine the position of every tax account as
of December 31 of the preceding year.
PAGE 6
BY-LAW NO. 2025-045
Part V. Enactment
Enactment
34.
This by-law shall come into full force and effect upon the final passing
thereof at which time all by-laws, policies and resolutions that are
inconsistent with the provisions of this by-law are hereby repealed insofar
as it is necessary to give effect to the provisions of this by-law.
FINALLY PASSED AND ENACTED this 12th day of May, 2025.
____________signature on file___
Deputy Mayor Scott Greig
____________signature on file___
Briana M. Bloomfield, City Clerk
PAGE 7
BY-LAW NO. 2025-045
Schedule A - Tax Rates and Estimates for City Levy
City Taxes
RTC
RTQ
2025
Tax Ratios
CVA Weighted
by Transition
Tax Ratios
2025
EFFECTIVE
Tax Rates
Taxation
Total Taxes
by
Major Classes
PHASE-IN
Assessment
Taxable
Residential/Farm
RT
1,605,602,140
1.00000000
1,605,602,140
0.01430274
22,964,510
22,964,510
Multi-residential
MT
154,606,367
1.16947500
180,808,281
0.01672670
2,586,054
2,586,054
New Multi-Residential
NT
45,481,600
1.00000000
45,481,600
0.01430274
650,512
650,512
Com. Occupied
CT
269,354,489
1.71542000
462,056,078
0.02453521
6,608,668
Com. Excess Land
CU
2,190,681
1.71542000
3,757,938
0.02453521
53,749
Com. Vacant Land
CX
4,102,600
1.71542000
7,037,682
0.02453521
100,658
Com. Occupied - full - shared PIL
CH
619,000
1.71542000
1,061,845
0.02453521
15,187
Com Office Building Occupied
DT
9,953,109
1.71542000
17,073,762
0.02453521
244,202
Com Shopping Centre Occupied
ST
56,795,787
1.71542000
97,428,629
0.02453521
1,393,496
Com Shopping Centre Excess Land
SU
1,060,100
1.71542000
1,818,517
0.02453521
26,010
Parking Lot- Full
GT
89,000
1.71542000
152,672
0.02453521
2,184
8,444,154
Ind. Farmland 1
I1
85,000
0.25000000
21,250
0.00357569
304
Ind. Occupied
IT
12,248,554
1.83100000
22,427,102
0.02618832
320,769
Ind. Excess Land
IU
179,700
1.83100000
329,031
0.02618832
4,706
Ind. Vacant Land
IX
2,764,900
1.83100000
5,062,532
0.02618832
72,408
Ind. Occupied - SHARED PIL
IH
576,500
1.83100000
1,055,572
0.02618832
15,098
Large Industrial Occupied
LT
15,355,200
1.83100000
28,115,371
0.02618832
402,127
Large Industrial Vacant units
LU
177,100
1.83100000
324,270
0.02618832
4,638
820,049
Pipelines
PT
6,151,000
2.95982500
18,205,884
0.04233361
260,394
260,394
Farmlands
FT
3,452,800
0.25000000
863,200
0.00357569
12,346
12,346
Managed Forest
TT
71,100
0.25000000
17,775
0.00357569
254
254
Total Taxable
2,190,916,727
2,498,701,131
35,738,273
35,738,273
Payment in Lieu
Residential/Farm - General
RG
6,600
1.00000000
6,600
0.01430274
94
94
Multi-residential
MF
2,012,000
1.16947500
2,352,984
0.01672670
33,654
33,654
Com. Occupied - full
CF
6,130,700
1.71542000
10,516,725
0.02453521
150,418
475,581
Com. Occupied - municipal
CG
11,247,300
1.71542000
19,293,843
0.02453521
275,955
Com. Vac. Land - full
Com Parking Lot
CY
GF
1,076,000
1.71542000
1.71542000
1,845,792
0.02453521
26,400
22,808
929,600
1,594,654
0.02453521
Total PIL
21,402,200
35,610,598
509,329
509,329
Taxable Assessment
2,212,318,927
2,534,311,729
36,247,602
36,247,602
Exempt Assessment
274,091,800
Total Municipal Assessment
2,486,410,727
PAGE 8
BY-LAW NO. 2025-045
Schedule B - Estimates of the Sums Required for Grey County
County Taxes
RTC
RTQ
2025
Tax Ratios
CVA Weighted
by Transition
Tax Ratios
2025
EFFECTIVE
Tax Rates
Taxation
Total Taxes
by
Major Classes
PHASE-IN
Assessment
Taxable
Residential/Farm
RT
1,605,602,140
1.00000000
1,605,602,140
0.00389070
6,246,916
6,246,916
Multi-residential
MT
154,606,367
1.16947500
180,808,281
0.00455008
703,471
703,471
New Multi-Residential
NT
45,481,600
1.00000000
45,481,600
0.00389070
176,955
176,955
Com. Occupied
CT
269,354,489
1.71542000
462,056,078
0.00667418
1,797,723
Com. Excess Land
CU
2,190,681
1.71542000
3,757,938
0.00667418
14,621
Com. Vacant Land
CX
4,102,600
1.71542000
7,037,682
0.00667418
27,382
Com. Occupied - full - shared PIL
CH
619,000
1.71542000
1,061,845
0.00667418
4,131
Com Office Building Occupied
DT
9,953,109
1.71542000
17,073,762
0.00667418
66,429
Com Shopping Centre Occupied
ST
56,795,787
1.71542000
97,428,629
0.00667418
379,066
Com Shopping Centre Excess Land
SU
1,060,100
1.71542000
1,818,517
0.00667418
7,075
Parking Lot- Full
GT
89,000
1.71542000
152,672
0.00667418
594
2,297,020
Ind. Farmland 1
I1
85,000
0.25000000
21,250
0.00097268
83
Ind. Occupied
IT
12,248,554
1.83100000
22,427,102
0.00712387
87,257
Ind. Excess Land
IU
179,700
1.83100000
329,031
0.00712387
1,280
Ind. Vacant Land
IX
2,764,900
1.83100000
5,062,532
0.00712387
19,697
Ind. Occupied - SHARED PIL
IH
576,500
1.83100000
1,055,572
0.00712387
4,107
Large Industrial Occupied
LT
15,355,200
1.83100000
28,115,371
0.00712387
109,388
Large Industrial Vacant units
LU
177,100
1.83100000
324,270
0.00712387
1,262
223,074
Pipelines
PT
6,151,000
2.95982500
18,205,884
0.01151579
70,834
70,834
Farmlands
FT
3,452,800
0.25000000
863,200
0.00097268
3,358
3,358
Managed Forest
TT
71,100
0.25000000
17,775
0.00097268
69
69
Total Taxable
2,190,916,727
2,498,701,131
9,721,698
9,721,698
Payment in Lieu
Residential/Farm - General
RG
6,600
1.00000000
6,600
0.00389070
26
26
Multi-residential
MF
2,012,000
1.16947500
2,352,984
0.00455008
9,155
9,155
Com. Occupied - full
CF
6,130,700
1.71542000
10,516,725
0.00667418
40,917
129,370
Com. Occupied - municipal
CG
11,247,300
1.71542000
19,293,843
0.00667418
75,067
Com. Vac. Land - full
Com Parking Lot
CY
GF
1,076,000
1.71542000
1.71542000
1,845,792
0.00667418
7,181
929,600
1,594,654
0.00667418
6,204
Total PIL
21,402,200
35,610,598
138,550
138,550
Taxable Assessment
2,212,318,927
2,534,311,729
9,860,248
9,860,248
Exempt Assessment
274,091,800
Total Municipal Assessment
2,486,410,727
PAGE 9
BY-LAW NO. 2025-045
Schedule C - Tax Rates Levied for School Board Purposes
Education
RTC
RTQ
2025
Tax Ratios
CVA Weighted
by Transition
Tax Ratios
2025
EFFECTIVE
Tax Rates
Taxation
Total Taxes
by
Major Classes
PHASE-IN
Assessment
Taxable
Residential/Farm
RT
1,605,602,140
1.00000000
1,605,602,140
0.00153000
2,456,571
2,456,571
Multi-residential
MT
154,606,367
1.16947500
1.00000000
1.71542000
1.71542000
1.71542000
1.71542000
180,808,281
0.00153000
236,548
236,548
New Multi-Residential
NT
45,481,600
45,481,600
0.00153000
69,587
69,587
Com. Occupied
Com. Excess Land
Com. Vacant Land
Com. Occupied - full - shared PIL
Com Office Building Occupied
Com Shopping Centre Occupied
Com Shopping Centre Excess Land
Parking Lot- Full
CT
CU
CX
CH
DT
ST
SU
GT
269,354,489
462,056,078
0.00880000
0.00880000
0.00880000
0.01250000
0.00880000
0.00880000
2,370,320
2,190,681
3,757,938
19,278
4,102,600
7,037,682
36,103
619,000
1,061,845
7,738
9,953,109
1.71542000
17,073,762
87,587
56,795,787
1.71542000
97,428,629
499,803
1,060,100
1.71542000
1,818,517
0.00880000
9,329
89,000
1.71542000
152,672
0.00880000
783
3,030,940
Ind. Farmland 1
Ind. Occupied
Ind. Excess Land
Ind. Vacant Land
Ind. Occupied - SHARED PIL
Large Industrial Occupied
Large Industrial Vacant units
I1
IT
IU
IX
IH
LT
LU
85,000
0.25000000
21,250
0.00038250
33
12,248,554
1.83100000
22,427,102
0.00880000
107,787
179,700
1.83100000
329,031
0.00880000
1,581
2,764,900
1.83100000
5,062,532
0.00880000
24,331
576,500
1.83100000
1,055,572
0.01250000
7,206
15,355,200
1.83100000
28,115,371
0.00880000
135,126
177,100
1.83100000
324,270
0.00880000
1,558
277,623
Pipelines
PT
6,151,000
2.95982500
18,205,884
0.00880000
54,129
54,129
Farmlands
FT
3,452,800
0.25000000
863,200
0.00038250
1,321
1,321
Managed Forest
TT
71,100
0.25000000
17,775
0.00038250
27
27
Total Taxable
2,190,916,727
2,498,701,131
6,126,746
6,126,746
Payment in Lieu
Residential/Farm - General
RG
6,600
1.00000000
6,600
0.00000000
0
0
Multi-residential
MF
2,012,000
1.16947500
1.71542000
1.71542000
1.71542000
1.71542000
2,352,984
0.00153000
3,078
3,078
Com. Occupied - full
Com. Occupied - municipal
Com. Vac. Land - full
Com Parking Lot
CF
CG
CY
GF
6,130,700
10,516,725
0.01250000
76,634
101,704
11,247,300
19,293,843
0.00000000
0
1,076,000
1,845,792
0.01250000
13,450
929,600
1,594,654
0.01250000
11,620
Total PIL
21,402,200
35,610,598
104,782
104,782
Taxable Assessment
2,212,318,927
2,534,311,729
6,231,528
6,231,528
Exempt Assessment
274,091,800
Total Municipal Assessment
2,486,410,727