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THE CORPORATION OF THE VILLAGE OF WESTPORT
2025 Tax Rate Bylaw
BY-LAW 2025-16
BEING a by-law to provide for such rates to obtain the sums required, to be
raised by means of taxation for the year.
WHEREAS the Municipal Act S.O. 2001 c25, Section 290 and 312(2), as amended,
provides that the Council of every municipality shall in each year prepare and adopt
estimates of all sums required during the year for the municipality including the sums
required to be raised for school purposes and for any board, commission and other
body, and
WHEREAS the Council has prepared such estimates for various purposes, and
WHEREAS Sections 307(1) and 307(2) of the said Act require tax rates to be
established in the same proportion to tax ratios, and
WHEREAS tax rates for County purposes have been set out in By-law 25-15 of the
Corporation of the United Counties of Leeds and Grenville, and
WHEREAS the 2025 provincial requisition for school board purposes to be levied upon
all tax classes in the United Counties of Leeds and Grenville has been determined and
the education tax rates have been set out as detailed in Schedule "B" of this by-law,
WHEREAS tax rates for each property class will be calculated for general municipal
purposes,
NOW THEREFORE the Council of the Corporation of the Village of Westport
(hereinafter called the Corporation) enacts as follows:
1) THAT the 2025 Budget, including revenue and expenditure estimates for the
year, attached hereto as Schedule "A", is hereby adopted.
2) THAT the 2025 assessment per property class as detailed in Schedule "B"
attached hereto and forming a part of this by-law, be adopted for the purposes of
calculating the municipal tax rate of the corporation.
3) THAT the 2025 County tax rates and Education Requisition tax rates as set out
in Schedule "B" attached hereto and forming a part of this by-law be adopted for
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the purposes of determining and levying the appropriate taxation revenues for
County and school board purposes.
4) THAT the amount to be raised by tax rates for the general purposes of the
Corporation in the amount as set out in Schedule "B", attached hereto and
forming a part of this by-law, be adopted.
5) THAT the amount to be raised by tax rates for Upper Tier and Education
Requisition purposes as set out in Schedule "B", attached hereto and forming a
part of this by-law, be adopted.
6) THAT, also in accordance with the calculation set out in Schedule "B" attached
hereto and forming a part of this by-law, the tax rates to be applied to the ratable
assessment within the municipality for general purposes of the Corporation shall
be as follows:
VILLAGE OF WESTPORT
Residential
0.01130656
Multi-residential
0.01130656
Commercial Full General
0.01522315
Commercial Excess Land
0.01065621
Commercial Vacant Land
0.01065621
Farm Full Taxable
0.00282664
7) THAT the taxes imposed pursuant to the by-law, less the amounts imposed by
the interim levy shall become due and payable on or before July 31st of the
current year.
8) THAT, not withstanding the provisions of Section 3 and 7 of this By-law, any
additional taxes payable as a result of supplementary additions or revisions to
the Assessment roll pursuant to the Assessment Act (RSO 1990) Chapter A.31,
shall be due and payable 14 days after demand.
9) THAT the Treasurer (Tax Collector), not later than 21 days prior to the due date
that taxes are payable (to the date that the first installment is due), shall mail or
cause to be mailed, the notice of taxes due to the address of the residence or
place of business of the person to whom such notice is required to be given.
10) THAT the taxes shall be payable to the Treasurer of the Corporation and shall be
paid to the Corporation of the Municipal Offices or at the Bank of Montreal,
Westport, on or before the due date as shown on the tax notice.
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11) THAT 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 part shall not affect the collection of any penalty
charge imposed and collectable in respect of non-payment of taxes or any part
installment hereof.
12) THAT late penalty and interest will be added to outstanding property taxes at the
rate of 1.25 % per month, calculated on the last day of the month, until paid in full
13) THAT this by-law shall come into force and take effect on the day it receives
third reading and finally passed.
ENACTED AND PASSED this 27th day of May, 2025.
_________________________
Mayor, Robin Jones
_________________________
CAO/Clerk, Kimberly Westgate
DEPARTMENT
EXPENSES
REVENUES
Net Levy
GENERAL GOVERNMENT
$936,276
-$496,116
$440,160
PROTECTIVE SERVICES
$279,476
-$2,000
$277,476
TRANSPORTATION SERVICES
$303,177
-$35,000
$268,177
ENVIRONMENTAL SERVICES
$154,000
-$35,500
$118,500
RECREATION AND CULTURE
SERVICES
$636,697
-$377,300
$259,397
PLANNING AND DEVELOPMENT
$43,500
-$16,800
$26,700
SOCIAL SERVICES
$1,000
$1,000
HEALTH_SERVICES
$3,000
$3,000
TOTAL
$2,357,127
-$962,716
$1,394,411
NET LEVY
$2,357,127
-$962,716
$1,394,411
DEPARTMENT
EXPENSES
REVENUES
Net Levy
WATER OPERATING
$682,390
-$467,703
$214,687
WW OPERATING
$588,854
-$803,541
-$214,687
Net Levy
$1,271,244
-$1,271,243
$0
THE CORPORATION OF THE VILLAGE OF WESTPORT
BY-LAW NO. 2025-16
SCHEDULE "A" - Estimates
Class
2025 Current
Value
Assessment
(Returned Roll)
Tax Ratio
Weighted
Current Value
Assessment
2025 Village of
Westport Tax Rate
2025
Village of
Westport
Tax Levy
2025 United
Counties of
Leeds and
Grenville Tax
2025 United
Counties of Leeds
and Grenville Tax
Levy
2025 Education
Tax Rate
2025
Education
Tax Levy
Total 2025
Taxes
Taxable
Residential
98,003,552
1.000000
98,003,552
0.01130656
1,108,083
0.00451033
442,028
0.00153000
149,946
1,700,057
Res FAD I
0
0.400000
0
0
0
0.00061200
0
0
New Multi-residential
0
1.000000
0
0
0
0.00153000
0
0
Multi-residential
1,627,000
1.000000
1,627,000
0.01130656
18,396
0.00451033
7,338
0.00153000
2,489
28,223
Com. Occupied
15,997,648
1.346400
21,539,233
0.01522315
243,535
0.00607270
97,149
0.00880000
140,779
481,463
Com. Exc. Land
129,500
0.942480
122,051
0.01065621
1,380
0.00425089
550
0.00880000
1,140
3,070
Com. Vac. Land
582,000
0.942480
548,523
0.01065621
6,202
0.00425089
2,474
0.00880000
5,122
13,798
Com. On-Farm Bus. 1
0
0.336600
0
0
0
0.00220000
0
0
Com. FAD I
0
0.400000
0
0
0
0.00061200
0
0
Ind. Occupied
0
1.811400
0
0
0
0.00880000
0
0
Ind. Exc. Land
0
1.177410
0
0
0
0.00880000
0
0
Ind. Vac. Land
0
1.177410
0
0
0
0.00880000
0
0
Ind. On-Farm Bus. 1
0
0.452850
0
0
0
0.00220000
0
0
Large Ind. Occ.
0
2.803500
0
0
0
0.00880000
0
0
Large Ind. Exc.
0
1.822275
0
0
0
0.00880000
0
0
Aggregate Extraction
0
1.473948
0
0
0
0.00511000
0
0
Landfills
0
1.346400
0
0
0
0.00880000
0
0
Pipelines
0
1.655100
0
0
0
0.00880000
0
0
Farm
386,900
0.250000
96,725
0.00282664
1,094
0.00112758
436
0.00038250
148
1,678
Managed Forests
0
0.250000
0
0
0
0.00038250
0
0
Com Total Taxable
16,709,148
4
22,209,808
251,116
100,173
147,041
498,330
Ind Total Taxable
0
0
0
0
Total Taxable
116,726,600
22
121,937,085
1,378,689
549,976
299,623
2,228,289
Payment in Lieu
Residential
0
1.000000
0
0
0
0.00153000
0
0
Res FAD I
0
0.400000
0
0
0
0.00061200
0
0
New Multi-residential
0
1.000000
0
0
0
0.00153000
0
0
Multi-residential
0
1.000000
0
0
0
0.00153000
0
0
Com. Occupied
1,032,800
1.346400
1,390,562
0.01522315
15,722
0
0.00880000
5,309
27,303
Com. Exc. Land
0
0.942480
0
0
0
0.00880000
0
0
Com. Vac. Land
0
0.942480
0
0
0
0.00880000
0
0
Com. FAD I
0
0.400000
0
0
0
0.00061200
0
0
Ind. Occupied
0
1.811400
0
0
0
0.00880000
0
0
Ind. Exc. Land
0
1.177410
0
0
0
0.00880000
0
0
Ind. Vac. Land
0
1.177410
0
0
0
0.00880000
0
0
Large Ind. Occ.
0
2.803500
0
0
0
0.00880000
0
0
Large Ind. Exc.
0
1.822275
0
0
0
0.00880000
0
0
Aggregate Extraction
0
1.473948
0
0
0
0.00511000
0
0
Landfills
0
1.346400
0
0
0
0.00880000
0
0
Pipelines
0
1.655100
0
0
0
0.00880000
0
0
Farm
0
0.250000
0
0
0
0.00038250
0
0
Managed Forests
0
0.250000
0
0
0
0.00038250
0
0
Com Total PIL
1,032,800
1,390,562
15,722
0
5,309
27,303
Ind Total PIL
0
0
0
0
0
0
Total PIL
1,032,800
1,390,562
15,722
0
5,309
27,303
Com Grand Total
17,741,948
23,600,370
266,839
100,173
152,349
525,634
Ind Grand Total
0
0
0
0
0
0
Grand Total
117,759,400
123,327,647
1,394,411
549,976
304,932
2,255,592
Exempt
4,771,900
4,771,900
Grand Total
122,531,300
128,099,547
1,394,411
549,976
304,932
2,255,592
SCHEDULE "B" - Tax Rates
THE CORPORATION OF THE VILLAGE OF WESTPORT
BY-LAW NO. 2025-16