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

Municipal Act, 2001

ONTARIO REGULATION 580/17

TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

Historical version for the period December 21, 2017 to May 2, 2018.

No amendments.

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 6 applies.

(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.

7. Omitted (provides for coming into force of provisions of this Regulation).