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THE CORPORATION OF THE MUNICIPALITY
OF ST..CHARLES
BY-LAW 2025-28
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 2025
WHEREAS Section 290 of lhe 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 forthe Corporation of the Municipality of St.-Charles has
considered the estimates of the Municipality and boards thereof, and has determined the
necessary sums to be raised by means of taxation for the year 2025;
AND WHEREAS all property assessment rolls on which lhe 2025 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 has been determined on the basis of
the aforementioned property assessment rolls;
AND WHEREAS Section 312(2)of the MunicipalAct,2001, as amended, provides
that Council for 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 307 and 308 of the said Act require tax rates to be
established in the same proportion to tax ratios;
AND WHEREAS certain regulations require reductions in certain tax rates for
certain classes or subclasses of property;
AND WHEREAS Section 345 of the MunicipalAct, 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 Municipality of St.-
Charles hereby enacts as follows:
By-Law 2025-28 - Tax Rates for 2025
Page 1 of6
1.0.0
ADOPTION OF ANNUAL ESTI MATES
THAT the following sums to be raised by means of taxation for the year
2025;
Municipal purposes including PIL
$3,136,573.00
Education purposes including PIL
$344,552.00
TOTAL
$3,481 ,125.00
1.2.0
THAT the 2025levy for all purposes be set at $3,481 ,125.00.
2.0.0
TAX RATES
2.1.O
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 Column 1, according to the last revised assessment roll:
Property Glass
Municipal Tax
Rate
Education Tax
Rate
TOTAL Tax
Residential
0.01512348
0.00153000
0.01665348
Multi-residential
0.02972835
0.00153000
o.02964261
Com. Occupied
0.02418771
0.00577910
o.02865221
Com. Exc. Land
0.01693140
0.00577910
0.02179028
Com. Vac. Land
0.01693140
0.00577910
0.02179028
lnd. Occupied
0.01663583
0.00880000
0.02453167
lnd. Exc. Land
0.01 164508
0.00880000
0.01981217
lnd. Vac. Land
0.01 164508
0.00880000
0.01981217
Landfills
0.02496362
0.00620364
0.02981049
Pipelines
0.07622376
0.00880000
0.08088101
Farm
0.00378087
0.00038250
0.00395788
Managed Forests 0.00378087
0.00038250
0.00395788
1.1.0
By-Law 2025-28 - Tax Rates for 2025
Page 2 of 6
3.1.2
3.0.0
DUE DATES
3.1.0
THAT every owner of land for the Residential / Farm, Farmland, Pipeline,
Commercial, Multi-Residential and lndustrial property 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:
3.1.1
August 51h,2025
50o/o of the final levy rounded upwards
next whole dollar
September 3'd,2025 the balance of the final levy
NOT CE TO TAXES
The Tax Collector shall, no later that twenty-one (21) days prior to the due
date of the first installment, 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, Sewage service rates and other accounts, 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.
PAYME
AND COLLECTION
5.1.0
lmmediately after the due dates stated in Section 4.0.0 of this By-Law, the
Tax Collector shall immediately collect at once, by distress or othenruise
under the provisions of the statutes, all such installments or parts thereof
that have not been paid on or before the respective dates provided, together
with the said percentage penalty charges as they are incurred.
5.2.0
The Tax Collector is hereby authorized to accept part payment from time to
time on account of any taxes or Sewage service rates 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.
6.0.0
MET
OF PAYMENT
6.1.0
Taxes shall be payable to the Corporation of the Municipality of St.-Charles
and are payable:
6.1.1
at the Municipal Office, 2King St E, St-Charles, Ontario;
4.0.0
4.1.1
5.0.0
By-Law 2025-28 - Tax Rates for 2025
Page 3 of 6
6.1.2
by First class mailto PO Box 70, St.-Charles, On, POM 2W0;
by internet banking;
in person by interact;
pre-authorized payments; or,
by use of online services provided by www.PaySimply.ca.
6.1.3
6.1.4
6.1.5
6.1.6
7.1.0
DEFAULT OF PAYMENT
7.1.0
Non-payment of any part of this installment, due by the dates stated in
Section 3.0.0 shall constitute a default.
7.1.1
In default of payment of any part of the installments shall forthwith become
due and payable.
8.0.0
PENALTY AND INTEREST CHARGES
8.1.0
On alltaxes of the final levy, which are due and payable on August 5th, 2025
a penalty of 1.25o/o shall be added on AugustOth,2025 and on the fourth
(4th) day of every month thereafter that the taxes remain in default until
December 31st,2025.
On all taxes of the final levy which are due and payable on September 3'd,
2025 a penalty of 1.25% shall be added on September 4th, 2025 and on the
fourth (4th) day of every month thereafter that the taxes remain in default
until December 31st, 2025.
8.1.1
8.1.2
lnterest 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
1sl,2026 and the fourth (4th) day of each month and every month the default
continues.
8.1.3
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.
By-Law 2025-28 - Tax Rates for 2025
Page 4 of 6
9.0.0
ADDITIONAL TAXES
lf 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
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.
lf, after Notices of Assessment have been given under Section 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.
9.1.0
9.1.1
9.1.2
10.1 .0
10.1.1
lf, during the taxation year of the period after June 30th in the preceding
taxation year, a change event, within the meaning of Subsection (2.2)
occurs that would change the class of real property that a parcel of land or
a part of such a parcel is in, the assessor may change the classification
accordingly, including any subclass, and the Treasurer of the Municipality,
upon notification of that change, shall enter it to on the tax roll and the tax
levied for the taxation year shall be determined in accordance with the new
classification.
AND EFFE
THAT this By-Law shall take force and effect on the day of its final passing
THAT all other By-Laws inconsistent with this By-Law are hereby repealed
By-Law 2025-28 -Tax Rates for2025
Page 5 of 6
READ A FIRST TIME AND CONSIDERED READ A SECOND AND THIRD TIME
AND FINALLY PASSED IN OPEN COUNCIL THIS 3OTH DAY OF APRIL 2025.
OR
RK
By-Law 2025-28 - Tax Rates for 2025
Page 6 of 6