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2026 Tax Levy Bylaw
Bylaw No. 2026-02
Page 1 of 4
Mayor
CAO
2026 Tax Levy Bylaw
WHEREAS section 265 of the Municipal Act, RSY 2002, c. 154, and amendments thereto, provides
that a council may pass bylaws for municipal purposes; and
WHEREAS section 55(2) of the Assessment and Taxation Act requires that each municipality shall
levy taxes upon all taxable real property within its jurisdiction; and
WHEREAS section 55(3) of the Assessment and Taxation Act provides for the establishment of
different classes of real property, and varied tax rates according to the class of real property to be
taxed; now
THEREFORE, pursuant to the provisions of the Municipal Act of the Yukon, the council of the City of
Dawson, in open meeting assembled, ENACT AS FOLLOWS:
PART I - INTERPRETATION
1.00
Short Title
1.01
This bylaw may be cited as the 2026 Tax Levy Bylaw.
2.00
Purpose
The purpose of this bylaw is to levy taxes for the year 2026.
3.00
Definitions
3.01
In this Bylaw:
(a) Unless expressly provided for elsewhere within this bylaw the provisions of the
Interpretations Act (RSY 2002, c. 125) shall apply;
(b) "city" means the City of Dawson;
(c) "council" means the council of the City of Dawson;
(d) "residential" means all property used primarily for residential purposes and
designated one of the following assessment codes on the "City of Dawson
Assessment Roll": REC, RMH, RS1, RS2, RSC, or RSM. Assessment code
definitions are attached hereto as Appendix "A" and forming part of this Bylaw;
(e) "non -Residential" means all property used primarily for commercial, industrial and public
purposes and designated one of the following assessment codes on the "City of Dawson
Assessment Roll": CG, CMC, CMH, CML, CMS, INS, MHI, MSI, NOZ, OSP, PI, PLM,
PRC, or QRY. Assessment code definitions are attached hereto as Appendix "A" and
forming part of this bylaw;
2026 Tax Levy Bylaw
Bylaw No. 2026-02
Page 2 of 4
Mayor
CAO
2026 Tax Levy Bylaw
(f) "vacant residential" means all property classified as "Vacant" as defined in section
2.01 (g)(a) of the Taxation of Vacant Lands Policy (2022-02).
PART II - APPLICATION
4.00
Tax Rates Established
4.01
A general tax for the year 2026 shall be levied upon all taxable real property in the City
of Dawson classified "non-residential" at the rate of 1.89 percent.
4.02
A general tax for the year 2026 shall be levied upon all taxable real property in the
City of Dawson classified "residential" at the rate 1.59 percent.
5.00
Minimum Tax
5.01
The minimum tax for the year 2026 on any real property classified "residential" shall be eight
hundred and eighty dollars ($880.00) except for real property with a legal address in West
Dawson where the minimum tax shall be three hundred and seventy dollars ($370.00).
5.02
The minimum tax for the year 2026 on any real property classified "non-residential" shall be
one thousand two hundred and fifteen dollars ($1,215.00).
6.00
Minimum Vacant Residential Land Tax
6.01
The minimum tax for the year 2026 on any real property classified as "vacant residential" shall
be one thousand seven hundred dollars ($1,700.00).
PART III - FORCE AND EFFECT
7.00
Severability
7.01
If any section, subsection, sentence, clause or phrase of this bylaw is for any reason held to
be invalid by the decision of a court of competent jurisdiction, the invalid portion shall be
severed and the part that is invalid shall not affect the validity of the remainder unless the
court makes an order to the contrary.
8.00
Bylaw Repealed
8.01
Bylaw 2025-02, and amendments thereto, are hereby repealed.
8.02
All previous year's tax levies as presented in property tax notices from the City of
Dawson shall continue to apply.
2026 Tax Levy Bylaw
Bylaw No. 2026-02
Page 3 of 4
Mayor
CAO
2026 Tax Levy Bylaw
9.00
Enactment
9.01
This bylaw shall be deemed to have been in full force and effect on January 1, 2026.
10.00 Bylaw Readings
Readings
Date of Reading
FIRST
November 18, 2025
SECOND
January 13, 2026
THIRD and FINAL
January 13, 2026
ORIGINAL SIGNED BY
Stephen Johnson, Mayor
David Henderson, CAO
Presiding Officer
Chief Administrative Officer
2026 Tax Levy Bylaw
Bylaw No. 2026-02
Page 4 of 4
Mayor
CAO
2026 Tax Levy Bylaw
APPENDIX "A"
ASSESSMENT CODES
Assessment
Code
Description
Residential
REC
RECREATIONAL COTTAGE
RMH
RESIDENTIAL MOBILE HOME
RS1
SINGLE RESIDENT
RS2
DUPLEX OR 2 FAMILY RESIDENTIAL
RSC
COUNTRY RESIDENTIAL
RSM
MULTI RESIDENTIAL, ROW HOUSING, CONDOMINIUMS
RSU
RESIDENTIAL UNIMPROVED
OSP
OPEN SPACE, HINTERLAND (Cemetery, Golf Courses)
NOZ
NO ZONING, NO USE
Non-Residential
CG
GENERAL/TOURIST COMMERCIAL
CMC
COMMERCIAL CENTRAL OR COMPREHENSIVE
CMH
COMMERCIAL HIGHWAY OR TOURIST
CML
COMMERCIAL LOCAL, NEIGHBORHOOD OR AIRPORT
CMS
COMMERCIAL SERVICE, GENERAL COMMERCIAL
INS
INSTITUTIONAL, SCHOOLS, CHURCHES, HOSPITALS, ETC.
MHI
INDUSTRIAL, HEAVY, RESOURCE, OR MANUFACTURING
MSI
INDUSTRIAL, SERVICE OR LIGHT (Water Resources, Towe
PI
PUBLIC/INSTITUTIONAL
PLM
PLACER MINING
PRC
PARKS, RECREATIONAL OR CULTURAL
QRY
QUARRY (Gravel Pit)