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THE CORPORATION OF THE TOWN OF TILLSONBURG
BY-LAW 2025-003
A BY-LAW to provide for an interim tax levy for the year 2025.
WHEREAS Section 317 of the Municipal Act, 2001, S.O. 2001, c25 (the Act), as amended,
provides that the Council of a local municipality, before the adoption of estimates for the year
under Section 290, may pass a by-law levying amounts on the assessment of property in the
local municipality ratable for local municipal purposes; and
WHEREAS Section 342 of the Act allows a local municipality to pass by-laws providing for
the payment of taxes in one amount or by instalments and the date or dates in the year for
which the taxes are imposed on which the taxes or instalments are due; and
WHEREAS Section 345 of the Act allows a local municipality to pass by-laws to impose late
payment charges for the non-payment of taxes or any instalment by the due date; and
WHEREAS the Council of this municipality deems it appropriate to provide for a 2025 interim
levy on the assessment of property in the municipality;
BE IT THEREFORE ENACTED by the Council of the Corporation of the Town of Tillsonburg
as follows:
1. The amounts levied shall be as follows:
A. The amount levied on a property shall not exceed the prescribed percentage
of 50 percent of the total amount of taxes for municipal and school purposes
levied on the property for the previous year.
B. The percentage under paragraph “A” may be different for different property
classes but shall be the same for all properties in a property class.
C. For the purposes of calculating the total amount of taxes for the year 2024
under paragraph “A”, if any taxes for municipal and school purposes were
levied on a property for only part of the year 2024 because assessment was
added to the tax roll during 2024, an amount shall be added equal to the
additional taxes that would have been levied on the property if the taxes for
municipal and school purposes had been levied for the entire year.
2. The provisions of this by-law apply in the event that assessment is first added to the
tax roll for the year 2025 and an interim levy shall be imposed at 50 percent of the total
tax rates levied for that class in the previous year.
By-Law 2025-003
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3. All taxes levied under this by-law shall be payable into the hands of the Treasurer in
accordance with the provisions of this by-law.
4. The interim tax levy imposed by this by-law shall be payable in two (2) installments
due on the following dates:
i. First Installment Friday, February 28, 2025
ii. Second Installment Friday, May 30, 2025
Notice of such taxes due shall be sent by first class mail to those persons shown as
liable for the payment of taxes.
5. That a charge as a penalty of 1.25 percent on the amount of any outstanding taxes
levied in 2025 shall be made on the first day of default.
6. That interest of 1.25 percent per month on the amount of any outstanding taxes levied
in 2025 shall be made on the first day of each calendar month in which default
continues until December 31, 2025, and any such additional amounts shall be levied
and collected in the same manner as if they had been originally imposed with and
formed part of the taxes levied under this by-law.
7. That interest of 1.25 percent on the amount of any taxes due and unpaid after
December 31, 2025 shall be charged on the first day of each calendar month thereafter
in which default continues.
8. That late payment charges of penalty and interest indicated in this section shall be
waived for those taxpayers participating in the Monthly Preauthorized Payment
Program, provided the payments are made as agreed and without default.
9. The notice to be mailed under this by-law shall contain the particulars provided for in
this by-law and the information required to be entered in the tax roll under section 343
of the Municipal Act, 2001.
10. The subsequent and final levy for the year 2025 to be levied under the Municipal Act
shall be reduced by the amount to be raised by the levy imposed under this by-law.
11. The provisions of section 317 of the Municipal Act, 2001, apply to this by-law with
necessary modifications.
12. The Treasurer shall be authorized to accept part payment from time to time on account
of any taxes due, and to give a receipt of such part payment, provided that acceptance
of any such part payment shall not affect the collection of any percentage charge
imposed and collectable under sections 5, 6 and 7 of this by-law in respect of non-
payment or late payment of any taxes or any installment of taxes.
By-Law 2025-003
13.Nothing in this by-law shall prevent the Treasurer from proceeding at any time with the
collection of any tax,or any part thereof,in accordance with the provisions of the
statutes and by-laws governing the collection of taxes.
14.In the event of any conflict between the provisions of this by-law and any other by-law,
the provisions of this by-law shall prevail.
15.This by-law shall come into force and take effect on the first day of January 2025.
READ A First,Second,Third and Final time and passed this 13th of January,
2025.
MAYOR -Deb Gnvesy
DEPUTY CLERK -Amelia Jaggard
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