HomeMy WebLinkAboutBy-law 8219/25The Corporation of the City of Pickering
By-law No. 8219/25
Being a by-law for the collection of taxes and to establish the instalment due dates for the Interim Levy 2026
Whereas Section 317 of the Municipal Act, 2001, S.O.2001, c.25, as amended, provides that
the council of a local municipality may, before the adoption of the estimates for the year, pass
a by-law levying amounts on the assessment of property, in the local municipality ratable for
local municipality purposes; and
Whereas, the Council of the Corporation of the City of Pickering deems it appropriate to provide for such an interim levy on the assessment of property in this municipality.
Now therefore, the Council of the Corporation of the City of Pickering hereby enacts as follows:
1.The amounts levied shall be as follows:
a.For the residential, pipeline, farmland and managed forest property classes there
shall be imposed and collected an interim levy of:If no percentage is prescribed, 50 percent of the total annualized taxes for
municipal and school purposes levied in the year 2025.
b.For the multi-residential, commercial and industrial property classes there shall be
imposed and collected an interim levy of:If no percentage is prescribed, 50 percent of the total annualized taxes for municipal and school purposes levied in the year 2025.
c.For the payment-in-lieu property classes, there shall be imposed and collected an
interim levy of:If no percentage is prescribed, 50 percent of the total annualized taxes for municipal and where applicable for school purposes, levied in the year
2025.
2.For the purposes of calculating the total amount of taxes for the year 2026 under
paragraph 1, the Treasurer has the authority to prescribe the percentage for thecalculation of the interim taxes, and if any taxes for municipal and school purposes werelevied on a property for only part of 2025 because assessment was added to the
collector’s roll during 2025, an amount shall be added equal to the additional taxes thatwould have been levied on the property if taxes for municipal and school purposes hadbeen levied for the entire year.
3.The provisions of this by-law apply in the event that assessment is added for the year
2025 to the collector’s roll after the date this by-law is passed and an interim levy shallbe imposed and collected.
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4.Taxes shall be payable to the Treasurer, City of Pickering.
5.When not in default, the payment of taxes, or any instalment thereof, may also be madeat any financial institution permitted by Subsection 346 (2) of the Municipal Act, 2001,S.O. 2001 c. 25, as amended.
6.The Treasurer may mail, or cause to be mailed, all notices of taxes required in
accordance with the provisions of the Municipal Act, 2001, S.O. c. 25, as amended, tothe address of the residence or place of business or to the premises in respect of whichthe taxes are payable unless the taxpayer directs the Treasurer in writing to send the bill
to another address, in which case it shall be sent to that address. Notices will not be
mailed to tenants. It is the responsibility of the person taxed to notify and collect taxes
from tenants or other persons.
7.The Treasurer is hereby authorized to accept part payment from time to time on accountof any taxes due, in accordance with the provisions of subsection 347 (1) and (2) of the
Municipal Act, 2001, S.O. c.25, as amended, and to give a receipt for such partpayment under Section 346 (1) of the Municipal Act, 2001, S.O. c.25, as amended.
8.The Treasurer is hereby authorized to prepare and give one separate tax notice for thecollection of 2026 interim taxes, one notice being an interim notice, with two instalments
under the provisions of Section 342 of the Municipal Act, 2001, S.O. 2001, c.25, asamended, as follows:
Interim Tax Notice
-Due date of the first instalment February 24, 2026
-Due date of the second instalment April 24, 2026; or either date adjusted bythe Director, Finance & Treasurer.
9.Section 8 of this by-law in respect to the due dates does not apply to those taxpayerswho participate in the City’s monthly Pre-authorized Tax Payment plan (PTP). Monthly
PTP interim due dates are the 1st, 8th, and 16th day of each month.
10.Except in the case of taxes payable in respect of assessments made under Sections 33and 34 of the Assessment Act, R.S.O. 1990, c.A31, as amended, the late payment
charge of 1.25 per cent for non-payment of taxes and monies payable as taxes shall be
added as a penalty to every tax or assessment, rent or rate of any instalment or part
thereof remaining unpaid on the first day of default and on the first day of each calendarmonth thereafter in which such default continues pursuant to subsections 345 (1), (2)and (3) of the Municipal Act, 2001, S.O. c.25, as amended. The Treasurer shall collect
by distress or otherwise under the provisions of the applicable statutes all such taxes,assessments, rents, rates or instalments or parts thereof as shall not have been paid onor before the several dates named as aforesaid, together with the said percentagecharges as they are incurred pursuant to sections 349, 350 and 351 of the Municipal
Act, 2001, S.O. c.25, as amended.
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11.In the case of taxes payable in respect of assessments made under Sections 33 and 34
of the Assessment Act, R.S.O. 1990, c.A.31, as amended, the late payment charge of1.25 per cent for non-payment of taxes and monies payable as taxes shall be added asa penalty to every tax so payable remaining unpaid on the first day after 21 days fromthe date of mailing by the Treasurer of a demand for payment thereof and on the first
day of each calendar month thereafter in which default continues pursuant tosubsections 345 (1), (2) and (3) of the Municipal Act, 2001, S.O. c.25, as amended. Itshall be the duty of the Treasurer immediately after the expiration of the said 21 days to
collect at once by distress or otherwise under the provisions of the applicable statutes,
all such taxes as shall not have been paid on or before the expiration of the said 21 day
period, together with the said percentage charges as they are incurred pursuant tosections 349, 350 and 351 of the Municipal Act, 2001, S.O. c.25, as amended.
12.Nothing herein contained shall prevent the Treasurer from proceeding at any time with
the collection of any rate, tax or assessment, or any part thereof, in accordance with theprovisions of the statutes and by-laws governing the collection of taxes.
13.Where tenants of land owned by the Crown or in which the Crown has an interest areliable for the payment of taxes and where any such tenant has been employed either
within or outside the municipality by the same employer for not less than 30 days, suchemployer shall pay over to the Treasurer on demand out of any wages, salary or other
remuneration due to such employee, the amount then payable for taxes under this by-law and such payment shall relieve the employer from any liability to the employee for
the amount so paid.
14.If any section or portion of this by-law is found by a court of competent jurisdiction to beinvalid, it is the intent of Council for the Corporation of the City of Pickering that allremaining sections and portions of this by-law continue in force and effect.
15.That this by-law is to come into effect on the 15th day of December, 2025.
By-law passed this 15th day of December, 2025.
______________________________
Kevin Ashe, Mayor
______________________________
Susan Cassel, Clerk
Original Signed By
Original Signed By