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THE CITY OF TIMMINS
BY- LAW No. 2026- 9323
Being a by-law to fix the rate of Taxation for 2026.
WHEREAS the Council of The Corporation of the City of Timmins has prepared pursuant to
Section 290 of The Municipal Act, S. O. 2001, Chapter 25 and amendments thereto, Provides that
for each year, a local municipality shall, in the year of the immediately preceding year, prepare
and adopt a budget including estimates of all sums required during the year for the purposes of
the municipality, including,
a) Amounts sufficient to pay all debts of the municipality falling due within the year
b) Amounts required to be raised for sinking funds or retirements funds; and
c) Amounts required for any board, commission or other body.
AND WHEREAS Section 312 ( 2) of The Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, 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 municipality purposes.
AND WHEREAS Section 345( 1) of The Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, provides that a municipality may pass by-laws to impose late payment charges for the non-
payment of taxes or any instalment by the due date.
AND WHEREAS Section 345 ( 2) of the Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, provides that a percentage charge, not to exceed one and one quarter percent ( 1. 25%) of
the amount of taxes due and unpaid, may be imposed as a penalty for the non- payment of taxes
on the first day of default or such later date as the by-law specifies.
AND WHEREAS Section 345 ( 3) of the Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, provides that interest charges, not to exceed one and one quarter percent ( 1. 25%) of the
amount of taxes due and unpaid, may be imposed for the non- payment of taxes in the manner
specified in the by-law but interest may not start to accrue before the first day of default.
AND WHEREAS all property assessment rolls on which the 2025 taxes are to be levied have been
returned and revised pursuant to the Assessment Act,
AND WHEREAS "Residential/ Farm Assessment", "Multi -Residential Assessment', "Commercial
Assessment", "
Industrial
Assessment", "
Pipeline
Assessment", "
Farmland
Assessment",
Managed Forest Assessment" as defined in the Assessment Act as amended and further
amended by regulations thereto, have been determined on the basis of the aforementioned
property assessment rolls,
AND WHEREAS the tax ratios and subclass treatment in regard to the aforementioned property
for the 2026 taxation year have been set out in By -Law No. 2026- 9322.
AND WHEREAS the Council has considered the estimates of the Municipality and all Boards and
Commissions of the Municipality.
AND WHEREAS Council has by By -Law No. 2026-9261 provided for an interim levy to be made
before the adoption of the estimates for 2026.
NOW THEREFORE The Council of the Corporation of The City of Timmins enacts the following
as a By -Law:
THAT Subject to Taxes Levied pursuant to the provisions of By -Law No. 2026-9261 and
the instalment date mentioned therein there shall be levied the following estimates of all
sums required during the year 2026 for the purposes of the Municipality and for all boards
and commissions be and are hereby adopted as set out in Schedule " A" to this by-law,
attached hereto.
2.
THAT there shall be struck, rated and levied and collected upon all the accessible land and
buildings of all taxpayers the Tax Rates as Follows:
Details of Tax Rates for the year 2026 as set out in Schedule "A" to this by-law, attached
hereto.
3.
THAT subject to the provisions of By -Law No. 2026-9261 the said Taxes shall be considered
to have been imposed and to have become due and payable from the first day of January,
2026 and shall be payable at the office of the Treasurer. The said rates for all classes shall
be paid on or before the 291h day of May, 2026 and the second instalment shall be paid on
or before the 31 st day of August, 2026 with the exception of the following:
a)
All individual Tax Billings calculated at $100.00 or less shall be paid in one instalment
on or before the 291h day of May, 2026.
4.
THAT there is hereby imposed a percentage charge as penalty for non- payment of taxes
amounting to one and one quarter percent ( 1. 25%) on the first day of default and on the first
day of each calendar month thereafter in which default continues, but not after the end of
the year 2026.
5.
THAT there is hereby imposed a percentage charge as interest for non- payment of taxes
amounting to one and one quarter percent ( 1. 25%) on the first day of default and on the first
day of each calendar month thereafter in which default continues.
6.
THAT the Collector and Treasurer be and are hereby authorized to accept part payment
from time to time on account of any taxes due and to give a receipt for such payments,
provided that acceptance of any such part payment shall not offset the collection of any
percentage charge imposed and collectable under Sections 4 and 5 of this by-law in
respect to non- payment of taxes or of any instalment thereof. That the Collector and
Treasurer may accept regular part payments on a regular monthly, weekly, bi- weekly basis
and that where payments are arranged and consistently maintained
no additional
percentage charges will be imposed as indicated in Sections 4 and 5 of this by-laws.
READ a first and second time this 14th day of April, 2026.
READ a third and final time and enacted and passed this 14th day of April, 2026.
MAYO (
Michelle Boileau)
CLER (
Steph palma
r)
THE CITY OF TIMMINS
BY- LAW No. 2026- 9323
Being a by-law to fix the rate of Taxation for 2026.
WHEREAS the Council of The Corporation of the City of Timmins has prepared pursuant to
Section 290 of The Municipal Act, S.O. 2001, Chapter 25 and amendments thereto, Provides that
for each year, a local municipality shall, in the year of the immediately preceding year, prepare
and adopt a budget including estimates of all sums required during the year for the purposes of
the municipality, including,
a) Amounts sufficient to pay all debts of the municipality falling due within the year;
b) Amounts required to be raised for sinking funds or retirements funds; and
c) Amounts required for any board, commission or other body.
AND WHEREAS Section 312 ( 2) of The Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, 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 municipality purposes.
AND WHEREAS Section 345( 1) of The Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, provides that a municipality may pass by-laws to impose late payment charges for the non-
payment of taxes or any instalment by the due date.
AND WHEREAS Section 345 ( 2) of the Municipal Act, S. O. 2001, Chapter 25 and amendments
thereto, provides that a percentage charge, not to exceed one and one quarter percent ( 1. 25%) of
the amount of taxes due and unpaid, may be imposed as a penalty for the non- payment of taxes
on the first day of default or such later date as the by- law specifies.
AND WHEREAS Section 345 ( 3) of the Municipal Act, S.O. 2001, Chapter 25 and amendments
thereto, provides that interest charges, not to exceed one and one quarter percent ( 1. 25%) of the
amount of taxes due and unpaid, may be imposed for the non- payment of taxes in the manner
specified in the by-law but interest may not start to accrue before the first day of default.
AND WHEREAS all property assessment rolls on which the 2026 taxes are to be levied have been
returned and revised pursuant to the Assessment Act,
AND WHEREAS " Residential/ Farm Assessment", "Multi -Residential Assessment", "Commercial
Assessment", "
Industrial
Assessment', "
Pipeline
Assessment', "
Farmland
Assessment',
Managed Forest Assessment" as defined in the Assessment Act as amended and further
amended by regulations thereto, have been determined on the basis of the aforementioned
property assessment rolls,
AND WHEREAS the tax ratios and subclass treatment in regard to the aforementioned property
for the 2025 taxation year have been set out in By -Law No. 2026-9322.
AND WHEREAS the Council has considered the estimates of the Municipality and all Boards and
Commissions of the Municipality.
AND WHEREAS Council has by By -Law No. 2026-9261 provided for an interim levy to be made
before the adoption of the estimates for 2026.
NOW THEREFORE The Council of the Corporation of The City of Timmins enacts the following
as a By -Law:
1.
THAT Subject to Taxes Levied pursuant to the provisions of By -Law No. 2026-9261 and
the instalment date mentioned therein there shall be levied the following estimates of all
sums required during the year 2026 for the purposes of the Municipality and for all boards
and commissions be and are hereby adopted as set out in Schedule " A" to this by-law,
attached hereto.
2.
THAT there shall be struck, rated and levied and collected upon all the accessible land and
buildings of all taxpayers the Tax Rates as Follows:
Details of Tax Rates for the year 2026 as set out in Schedule "A" to this by- law, attached
hereto.
3.
THAT subject to the provisions of By -Law No. 2026- 9261 the said Taxes shall be considered
to have been imposed and to have become due and payable from the first day of January,
2026 and shall be payable at the office of the Treasurer. The said rates for all classes shall
be paid on or before the 2911 day of May, 2026 and the second instalment shall be paid on
or before the 31 s1 day of August, 2026 with the exception of the following:
a)
All individual Tax Billings calculated at $ 100.00 or less shall be paid in one instalment
on or before the 291h day of May, 2026.
4.
THAT there is hereby imposed a percentage charge as penalty for non- payment of taxes
amounting to one and one quarter percent ( 1. 25%) on the first day of default and on the first
day of each calendar month thereafter in which default continues, but not after the end of
the year 2026.
5.
THAT there is hereby imposed a percentage charge as interest for non- payment of taxes
amounting to one and one quarter percent ( 1. 25%) on the first day of default and on the first
day of each calendar month thereafter in which default continues.
6.
THAT the Collector and Treasurer be and are hereby authorized to accept part payment
from time to time on account of any taxes due and to give a receipt for such payments,
provided that acceptance of any such part payment shall not offset the collection of any
percentage charge imposed and collectable under Sections 4 and 5 of this by-law in
respect to non- payment of taxes or of any instalment thereof. That the Collector and
Treasurer may accept regular part payments on a regular monthly, weekly, bi- weekly basis
and that where payments are arranged and consistently maintained
no additional
percentage charges will be imposed as indicated in Sections 4 and 5 of this by-law.
READ a first and second time this 1411 day of April, 2026.
READ a third and final time and enacted and passed this 14th day of April, 2026.
CERTIFIED TRUE COPY
OF BY-LAW NO. 2026-9323
A
CLERK
SGD) MICHELLE BOILEAU
MAYOR
SGD) STEPH PALMATEER
CLERK
THE CITY OF TIMMINS
SCHEDULE "A" TO BY-LAW NO. 2026-XXM
7n7C -rA V
M A Trrr
N-
r,
rvrc k-7CINrKHL LtVY- Starting Ratios
Current Value
Property Class
Tax Ratio
City Tax
Rate
Education
Total
Assessment
Residential/ Farm ( RT& RP)
1. 000000
0.02015531
Tax Rate
0.00153000
Tax Rate
CVA)
City Tax Levy
Education Levy
Total Levy
Residential/ Farm( RH)
1. 000000
0.02015531
0.00153000
0.02168531
0.02168531
2,965,690,066
59,774,402.64
4, 537,505.80
64,311, 908.44
Multi Residential ( MT)
New Multi Residential ( NT)
1. 845230
0.03719118
0.001530C9170 038-72118
50,600
63,634,400
1, 019.86
2, 366,638.42
77.42 $
97,360.63 $
1, 09728
Commercial - Occupied ( CT&CP& ST&D
1. 000000
1. 980000
0.02015531
0.03990751
0.00153000
0.02168531
14,502,500
292,302. 38
22,188.83
2,463,999.05
314,491. 21
Commercial - Occupied (CH)
1. 980000
0.03990751
0.00880000
0.00980000
0.04870751
0.04970751
512,005,995
20,432,884.37
4,505,652.76 $
24,938,537.13
Commercial - Vacant Land ( CJ)
1. 980000
0.03990751
0.00980000
0.04970751
4,149,800
165,608. 18
40,668. 04
206,276.22
Commercial Excess Land ( CU& CX&SU)
1. 980000
0.03990751
0.00880000
0.04870751
99,000
3,950.84
970.20
Commercial Excess Land ( CO & CR)
1. 980000
0.03990751
0.00880000
0.04870751
24,349,234
971, 717.30
214,273.26 $
1, 185,990.06
Aggregate Extraction ( VT)
Industrial
1. 980000
0.04100126
0.00511000
0.04611126
944,900
1, 967,400
37,708. 61
8,315.12
46,023.73
Occupied (IT& IP)
Industrial - Occupied ( IH)
2.500000
0.05038828
0.00880000
0.05918828
38,331, 301
80,665.88
1, 931, 448.33
10,053.41
s
337,315.45 $
90,719-29
Industrial Excess and Vacant Land ( IU & IX)
2.500000
2.500000
0.05038828
0.00980000
0.06018828
990, 100
49,889.44
9,702.98 $
2,268,763.78
59,592.42
Industrial Excess and Vacant Land ( IQ & IR)
2.500000
0.05038828
0.05038828
0.00880000
0.00880000
0.0b91882814,595,700
231, 569.42
40,442. 16
272,011. 58
Large Industrial - Occupied ( LT)
2.500000
0.05038828
0.00880000
0.05918828
0.05918828
675,300
34,027.21
5,942.64
39,969.85
Large Industrial Excess and Vacant Land ( LU & LX)
2.500000
0.05038828
0.00880000
0.05918828
46,280,303
2,331, 984.87
407,266.67 $
2,739,251. 54
Pipelines ( PT)
Farmlands
FT
2.257178
0.04549412
0.00880000
0.05429412
109,074
18,572,000
844,996.80
163,433.60 $
Managed Forests ( TT)
1
0.250000
0.2500001
0.00503883
0.00503883
0 UU0382501
0.005421331
6,496,200
32,733.25
2,484. 80 $
1, 008,350.40
35, 218.05
Sub -Total Levy
U OU0382501
O.UUb421331
563,900
2,841. 40
215.69 $
3, 057.09
Payments In Lieu of Taxes ( PIL)
3, 704, 007, 773
89, 591, 805. 25
10, 404, 829. 31 $
99,
963,
057.
6
Residential( HG)- No Su
ort
Residential ( RFF-
Full su port
1. 000000
1. 000000
0.02015531
0.02015531
2, 380,500
47,878.72
7,979.
42,645.61
Commercial Occupied ( CF) -Full support
1. 980000
0.02015530
0.03990751
0.00153000
0.00980000
0.02168530
0.04970751
122,000
2,458.95
186.66 $
Commercial Occupied ( CG& DG) - No Support
1. 980000
0.03990751
0.03990751
9,248,300
369,076.62
90,633.34 $
459,709.96
Commercial Vacant (CW& CZ& DW) - No Support
1. 980000
0.03990751
17,578,000
701, 494.21
0.00 $
701, 494.21
Landfill ( HF)
Landfill ( HP)
1. 000000
0.02015531
0.00980000
0.03990751
0.02995531
1, 491, 100
88,800
59,506.09
1, 789. 79
0.00 $
59,506.09
New Large Industrial ( KP)
1. 000000
0.02015531
0.00880000
0.02895531
160,400
3, 232.91
870.24 $
1, 411. 52 $
2-66003
Large Industrial (LP)
2.500000
0.05038828
0.00880000
0.05918828
0.00
0.00 $
4,644.43
Industrial Excess and Vacant Land Shared ( IJ & IK)
2.500000
2.500000
0.05038828
0.05038828
0.00880000
0.05918828
191, 000
9,624. 16
1, 680.80 $
11, 304.96
Industrial Vacant (IZ) - No Support
2.500000
0.05038828
0.00980000
0.06018828
244,000
12,294.74
2,391. 20 $
14,685.94
Sub -Total
0.05038828
45,000
2,267.47
0.00 $
2,267.47
Exempt assessment
31, 549, 100
1, 209, 724.66
97, 173.76 $
1, 306,898.42
293, 144, 237
Total
4, 028, 701, 110
90, 801, 529. 91
10, 502,003. 07
101, 303, 532.98