2025-14

Whereas

section 312 of the Municipal Act, 2001, S.O., c25 provides that the Council of a local  municipality shall, after the adoption of estimates for the year, pass a by-law to levy a separate tax rate on the assessment in each property class, and;

And Whereas sections 307 and 308 of the said Act require tax rates to be established in the same proportion to tax ratios, and;

And Whereas the amount to be raised through taxation for 2025 municipal purposes is $8,021,409 and;

And Whereas certain regulations require reductions in certain tax rates for certain classes or subclasses of property;

Now Therefore, the Council of the Municipality of Highlands East enacts as follows:

1. That a tax rate of 0.00593766 is hereby adopted to be applied against the whole of the

assessment for real property in the residential class.

2. That a tax rate of 0.00880376 is hereby adopted to be applied against the whole of the

assessment of real property in the commercial class.

3. That a tax rate of 0.01020149 is hereby adopted to be applied against the whole of the

assessment of real property in the industrial class.

4. That a tax rate of 0.00827353 is hereby adopted to be applied against the whole of the

assessment of real property in the multi-residential class.

5. That a tax rate of 0.00148441 is hereby adopted to be applied against the whole of the

assessment of real property in the managed forest class.

6. That a tax rate of 0.00148441 is hereby adopted to be applied against the whole of the assessment of real property in the farmlands class.

7. That a tax rate of 0.00616263 is hereby adopted to be applied against the whole of the assessment of real property in the commercial vacant land class.

8. That a tax rate of 0.00616263 is hereby adopted to be applied against the whole of the assessment of real property in the commercial vacant units/excess land class.

9. That a tax rate of 0.00714104 is hereby adopted to be applied against the whole of the assessment of real property in the industrial vacant land class.

10. That a tax rate of 0.00714104 is hereby adopted to be applied against the whole of the assessment of real property in the industrial vacant units/excess land class.

11. That a tax rate of 0.00652875 is hereby adopted to be applied against the whole of the assessment of real property in the aggregate extraction land class.

12. That a tax rate of 0.00653142 is hereby adopted to be applied against the whole of the assessment of real property in the landfill class.

13. The Tax Collector may mail or cause the same to be mailed to the residence or place of business of such person indicated on the last revised assessment roll, a written or printed notice specifying the amount of taxes payable.

14. The onus is on each taxpayer to know the standing of their taxes.

15. The Tax Collector has no right to waive penalty for any reason.

16. When not paid in cash a receipt is only valid after the cheque has cleared the bank.

17. The Tax Collector and Treasurer are hereby empowered to accept part payment from time to time on account of any taxes due, that have not been entered into tax sale procedure.

18. Payment of property taxes can be made by cash, etransfer, cheque, designated telephone/internet banking, pre-authorized payment plan, Plastiq and ePay.

 Enacted, Approved and Signed with the Corporate Seal attached on March 11, 2025.