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O. Reg. 580/17: TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

under Municipal Act, 2001, S.O. 2001, c. 25

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Municipal Act, 2001

ONTARIO REGULATION 580/17

TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

Consolidation Period: From May 3, 2018 to the e-Laws currency date.

Last amendment: 359/18.

Legislative History: 359/18.

This is the English version of a bilingual regulation.

Interpretation

1. In this Regulation, a reference to a range being between two values shall be read as including both of those values.

Various municipalities

2. (1) This section applies in respect of a municipality other than,

(a) a lower-tier municipality; or

(b) a municipality to which any of sections 3 to 13 applies. O. Reg. 580/18, s. 2 (1); O. Reg. 359/18, s. 1.

(2) For the purposes of subsection 313 (1.2) of the Act, for the 2017 taxation year and subsequent taxation years,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent.

Town of Espanola

3. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of Espanola for the 2017 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent.

(2) For the purposes of subsection 313 (1.3) of the Act, the Town of Espanola is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. 

Town of St. Marys

4. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of St. Marys for the 2018 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of St. Marys for the 2019 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent.

(3) For the purposes of subsection 313 (1.3) of the Act, the Town of St. Marys is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. 

Haldimand County

5. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2018 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 22.5 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 26.25 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 22.5 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 26.25 and 35 per cent.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2019 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 17.5 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 17.5 and 35 per cent.

(3) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2020 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 7.5 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 8.75 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 7.5 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 8.75 and 35 per cent.

(4) For the purposes of subsection 313 (1.3) of the Act, Haldimand County is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020.

Town of Thessalon

6. For the purposes of subsection 313 (1.3) of the Act, the Town of Thessalon is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017.

City of Greater Sudbury

7. For the purposes of subsection 313 (1.3) of the Act, the City of Greater Sudbury is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

City of St. Thomas

8. For the purposes of subsection 313 (1.3) of the Act, the City of St. Thomas is authorized to pass a by-law providing that a tax rate reduction in paragraph 2 or 3 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

County of Elgin

9. For the purposes of subsection 313 (1.3) of the Act, the County of Elgin is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

Village of Hilton Beach

10. For the purposes of subsection 313 (1.3) of the Act, the Village of Hilton Beach is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

Municipality of Oliver Paipoonge

11. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Oliver Paipoonge is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 359/18, s. 2.

The Regional Municipality of Durham

12. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of The Regional Municipality of Durham for the 2018 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 23.33 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 23.33 and 35 per cent. O. Reg. 359/18, s. 2.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of The Regional Municipality of Durham for the 2019 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 11.67 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 11.67 and 35 per cent. O. Reg. 359/18, s. 2.

(3) For the purposes of subsection 313 (1.3) of the Act, The Regional Municipality of Durham is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 359/18, s. 2.

Township of Nairn and Hyman

13. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Township of Nairn and Hyman for the 2018 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 359/18, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Township of Nairn and Hyman is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 359/18, s. 2.

 

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