Issue Timeline: taxation

CIP Tax Increment Grant - 364 Grand Avenue East, Chatham (PL202200251) (motion; carried)

• Mover: —
• Summary: Council approved a Community Improvement Plan property tax increment equivalent grant application for 364 Grand Avenue East, Chatham. Approved as part of the Consent Agenda.
• Related tags: development

Chatham-Kent Community Improvement Plan Property Tax Increment Equivalent Grant Application PL202200251

Source: Combined Council Meeting - January 16 2023 (Minutes) — Item 17(d)

Tax Policy 2024 (motion; carried)

• Mover: —
• Summary: The Tax Policy 2024 report was approved as part of the Consent Agenda.
• Related tags: policy

This report was approved as part of the Consent Agenda.

Source: Council Meeting - April 8 2024 (Minutes) — Item 13(a)

Tax Rates 2024 (motion; carried)

• Mover: —
• Summary: The Tax Rates 2024 report was approved as part of the Consent Agenda.
• Related tags: budget

Tax Rates 2024

Source: Combined Council Meeting - April 29 2024 (Minutes) — Item 17(b)

By-law to Invoice Payments in Lieu of Taxes on Provincial Institutions (vote; carried (15-0))

• Mover: Councillor B. McGregor, Seconder: Councillor Finn
• Summary: Council passed a by-law to provide for the annual levy of payments in lieu of taxes on Universities and Colleges, and Public Hospitals for 2024 under Section 323 of the Municipal Act, 2001. Moved by Councillor B. McGregor, seconded by Councillor Finn. Carried 15 to 0.
• Related tags: budget, by_laws

A by-law be passed to provide for the annual levy of payments in lieu of taxes on Universities and Colleges, and Public Hospitals for the year 2024 as per Section 323 of the Municipal Act, 2001.

Source: Combined Council Meeting - July 15 2024 (Minutes) — Item 19(b)

Capital Drains Report to Council - 2024 Tax Levy (motion; carried)

• Mover: —
• Summary: The Capital Drains Report to Council for the 2024 Tax Levy was approved as part of the consent agenda.
• Related tags: infrastructure, planning

Capital Drains Report to Council – 2024 Tax Levy

Source: Combined Council Meeting - July 15 2024 (Minutes) — Item 20(c)

Drain Maintenance Report to Council - 2024 Tax Levy (motion; carried)

• Mover: —
• Summary: The Drain Maintenance Report to Council for the 2024 Tax Levy was approved as part of the consent agenda.
• Related tags: infrastructure, planning

Drain Maintenance Report to Council – 2024 Tax Levy

Source: Combined Council Meeting - July 15 2024 (Minutes) — Item 20(d)

Farm Tax Ratio (notice_of_motion; —)

• Mover: Councillor C. McGregor
• Summary: Councillor C. McGregor presented a notice of motion regarding Farm Tax Ratio. The motion will be added to the August 12, 2024 Council Agenda for discussion and voting.
• Related tags: planning, farm_tax

Councillor C. McGregor presented a notice of motion regarding Farm Tax Ratio.

Source: Combined Council Meeting - July 15 2024 (Minutes) — Item 21(a)

Motion re Farm Tax Ratio (vote; carried (12-5))

• Mover: C. McGregor, Seconder: Harrigan
• Summary: Council directed administration to bring a report in fall 2024 recommending phasing the farm tax ratio back to the province-wide rate of 25% of the residential rate, with an equivalent taxation shift invested in rural infrastructure asset management. Moved by Councillor C. McGregor, seconded by Councillor Harrigan.
• Related tags: budget, planning, farm_tax_ratio
• Entities: KFA, Christian Farmers Association

That administration bring a report to Council in the fall of 2024 with a recommendation to phase in over the remainder of this term of Council the farm tax ratio back to the normal province wide rate of 25% of the residential rate, as described in Section 308.1(3) of the Municipal Act, 2001.

Source: Combined Council Meeting - August 12 2024 (Minutes) — Item 17(e)

2025 Annual Budget Update Adoption (4.99% Tax Impact) (vote; carried (12-6))

• Mover: Councillor Harrigan, Seconder: Councillor Anderson
• Summary: Council adopted the 2025 Annual Budget Update as recommended by the Budget Committee and ended Council's budget review, resulting in a 2025 tax impact of 4.99%. Moved by Councillor Harrigan, seconded by Councillor Anderson; carried 12-6.
• Related tags: budget
• Entities: Budget Committee

“That Chatham-Kent Council adopt the 2025 Annual Budget Update, as recommended by the Budget Committee, and end Council’s budget review, resulting in a 2025 tax impact of 4.99%.”

Source: Council Meeting - November 27 2024 (Minutes) — Item 7

2025 Annual Update Closed Budget Provisions Adoption (vote; carried (18-0))

• Mover: Councillor Harrigan, Seconder: Councillor Anderson
• Summary: Council adopted the 2025 Annual Update closed budget provisions as presented in the draft budget, including a one-time authorization for use of the Employment & Labour Relations reserve of $1,434,882. Moved by Councillor Harrigan, seconded by Councillor Anderson; carried 18-0.
• Related tags: budget

“That the 2025 Annual Update closed budget provisions as presented in the draft budget be adopted:

Source: Council Meeting - November 27 2024 (Minutes) — Item 7

2025 Interim Tax Levy, Due Dates, and Borrowing By-laws (motion; carried)

• Mover: —
• Summary: Council approved the 2025 Interim Tax Levy, Due Dates, and Borrowing By-laws as part of the consent agenda.
• Related tags: budget, by_laws

2025 Interim Tax Levy, Due Dates, and Borrowing By-laws

Source: Council Meeting - December 9 2024 (Minutes) — Item 22(b)

CIP Tax Increment Grant - Thames Sales Yard Ltd (motion; carried)

• Mover: —
• Summary: Council approved a Community Improvement Plan property tax increment equivalent grant for Thames Sales Yard Ltd. on Evergreen Line, Camden. Approved as part of the Consent Agenda.
• Related tags: development
• Entities: Thames Sales Yard Ltd.

Property Tax Increment Equivalent Grant Agreement, with Thames Sales Yard Ltd., owner of 13236 Evergreen Line, Community of Camden, to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - January 27 2025 (Minutes) — Item 15(b)

Curbside Waste Collection - South Buxton (motion; carried)

• Mover: —
• Summary: Council added the Community of South Buxton to the municipal curbside waste collection area, funded by an area-rate tax levy. Approved as part of the Consent Agenda.
• Related tags: waste

the Community of South Buxton be added to the municipal curbside waste collection area for services to commence on February 1, 2025.

Source: Combined Council Meeting - January 27 2025 (Minutes) — Item 18(b)

Farm Tax Ratio Review (vote; carried (13-3))

• Mover: C. McGregor, Seconder: Wright
• Summary: Council kept the Farm Tax Ratio at status quo (22%) pending the MPAC reassessment. Moved by Councillor C. McGregor, seconded by Councillor Wright.
• Related tags: planning

That the Farm Tax Ratio remain status quo at 22% until after the MPAC Tax Re-Assessment pause is removed by the Provincial Government and updated assessment data can be analyzed and a report be brought to the next term of Council.

Source: Council Meeting - March 3 2025 (Minutes) — Item 17(a)

Organic Waste Diversion Program (vote; carried (18-0))

• Mover: Ceccacci, Seconder: Doyle
• Summary: Council approved the Recommended Program for Organic Waste Diversion (backyard composters, standardized curbside leaf/yard waste collection, pilot food-waste digester), with capital costs ~$4.27M and ~$2.16M annual operating funded partly by tax levies; item pulled from consent. Moved by Councillor Ceccacci, seconded by Councillor Doyle. Carried 18-0.
• Related tags: waste, environment, budget

the Recommended Program for Organic Waste Diversion, which includes a backyard composter program, a standardized curbside leaf and yard waste collection program (Option b.), and a pilot depot food waste digester program be approved.

Source: Combined Council Meeting - March 17 2025 (Minutes) — Item 18(a)

CIP Tax Increment Grant - 131 Main St, Dresden (PL202500022) (motion; carried)

• Mover: —
• Summary: Council approved a Community Improvement Plan property tax increment equivalent grant for 131 Main St. Inc. in Dresden for a mixed-use commercial/residential building. Approved as part of the Consent Agenda.
• Related tags: development, housing
• Entities: 131 Main St. Inc.

Property Tax Increment Equivalent Grant Agreement, with 131 Main St. Inc., owner of 131 Main Street, Community of Dresden

Source: Combined Council Meeting - March 17 2025 (Minutes) — Item 21(c)

Tax Policy 2025 (motion; carried)

• Mover: —
• Summary: Council approved the 2025 tax ratio policy, setting the Landfill transition ratio at 9.3912 (province-prescribed) and keeping other ratios unchanged. Approved as part of the Consent Agenda.
• Related tags: budget, by_laws

the broad class tax transition ratio for Landfill be set at 9.3912 as prescribed by the province.

Source: Council Meeting - April 7 2025 (Minutes) — Item 19(b)

Taxes and Assessment Adjusted to December 31, 2024 (motion; received)

• Mover: —
• Summary: Council received the information report on taxes and assessment adjusted to December 31, 2024. Received as part of the Consent Agenda.

Taxes and Assessment Adjusted to December 31, 2024 (information report)

Source: Council Meeting - April 7 2025 (Minutes) — Item 19(c)

Assessment Base Management Services (R25-221) (motion; carried)

• Mover: —
• Summary: Council awarded assessment base management services to MTE Paralegal Professional Corporation for ~$389,002.50 over three years. Approved as part of the Consent Agenda.
• Related tags: governance, procurement

the R25-221 Assessment Base Management Services Request for Proposal be awarded to MTE Paralegal Professional Corporation at a total estimated value of $389,002.50 (including HST)

Source: Combined Council Meeting - April 28 2025 (Minutes) — Item 14(f)

CIP Grant - 600 Junction Avenue (PL202300087) (motion; carried)

• Mover: —
• Summary: Council approved a CIP property tax increment grant for 1000602806 Ontario Inc. at 600 Junction Avenue, Chatham. Approved as part of the Consent Agenda.
• Related tags: development

with 1000602806 Ontario Inc., owner of 600 Junction Avenue, Community of Chatham (City), to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - April 28 2025 (Minutes) — Item 18(b)

CIP Grant - 164 King Street West (PL202300216) (motion; carried)

• Mover: —
• Summary: Council approved a CIP property tax increment grant for Jemtec-Pyramid Holdings and 1859209 Ontario at 164 King Street West, Chatham. Approved as part of the Consent Agenda.
• Related tags: development, housing

with Jemtec-Pyramid Holdings Inc. & 1859209 Ontario Inc., owners of 164 King Street West, Community of Chatham (City)

Source: Combined Council Meeting - April 28 2025 (Minutes) — Item 18(c)

2025 Tax Rates and BIA Levies (motion; carried)

• Mover: —
• Summary: Council approved the 2025 final municipal tax rates, BIA levies, education rates, area-rated costs, and the tax due dates (Aug 1 and Nov 3, 2025). Approved as part of the Consent Agenda.
• Related tags: budget, by_laws

The 2025 Final Municipal Tax Rates in Schedule B be applied to all taxable assessment to meet the funding required by the 2025 budget.

Source: Council Meeting - May 12 2025 (Minutes) — Item 14(b)

Tax Arrears Write-Off - Roll 3650 442 008 08600 (vote; carried (14-3))

• Mover: Jubenville, Seconder: B. McGregor
• Summary: Council wrote off 92% (~$754,629.90) of accumulated tax arrears, interest and penalty on a property roll under Municipal Act s.354(2)(a); item pulled from consent. Moved by Councillor Jubenville, seconded by Councillor B. McGregor. Carried 14-3 (the mover voted against).
• Related tags: budget

92% of the accumulated tax arrears, interest, and penalty, on property roll number 3650 442 008 08600, be written off, of which the balance is $754,629.90

Source: Council Meeting - May 12 2025 (Minutes) — Item 14(c)

Tax Sale Write-Off - September 2024 (motion; carried)

• Mover: —
• Summary: Council wrote off $5,747.98 as uncollectible following a failed September 2024 tax sale on a Wallaceburg property. Approved as part of the Consent Agenda.
• Related tags: budget

Taxes, other charges, and interest totaling $5,747.98 for property roll 3650 443 003 17910

Source: Council Meeting - May 12 2025 (Minutes) — Item 14(d)

Mainstreet Credit Union Stage - Pilot Review (motion; carried)

• Mover: —
• Summary: Council maintained not-for-profit stage user fee rates for 2026 and adjusted private/for-profit rates. Approved as part of the Consent Agenda.
• Related tags: community_services

Not-for-profit stage user fee rates be maintained at current levels in 2026.

Source: Council Meeting - June 9 2025 (Minutes) — Item 19(c)

User Fees Update - Refrigerant, Waste, Tax Certificate (vote; carried (17-0))

• Mover: Harrigan, Seconder: Anderson
• Summary: Council amended the User Fee By-law to set refrigerant removal, non-compliant waste collection, and online property tax certificate fees; item pulled from consent. Moved by Councillor Harrigan, seconded by Councillor Anderson. Carried 17-0.
• Related tags: by_laws, waste

the amendment to the User Fee By-law No. 157-2024 to update the Refrigerant Removal user fees updating fee to $50 per unit, be approved.

Source: Council Meeting - June 9 2025 (Minutes) — Item 20(b)

2025 Tax Rates Amendment (motion; carried)

• Mover: —
• Summary: Council approved amended 2025 final municipal tax rates and amended Tax Rate By-law 53-2025. Approved as part of the Consent Agenda.
• Related tags: budget, by_laws

the 2025 Amended Final Municipal Tax Rates in Schedule A be approved and applied to all taxable assessment to meet the funding required by the 2025 budget.

Source: Council Meeting - June 9 2025 (Minutes) — Item 20(c)

CIP Grant - 100 King Street West (PL202500020) (vote; carried (17-0))

• Mover: Storey, Seconder: Jubenville
• Summary: Council approved a 10-year CIP property tax increment grant for 100 King Street Holdings and Chatham King Street LP to redevelop 100 King Street West (downtown major employment/commercial). Moved by Councillor Storey, seconded by Councillor Jubenville. Carried 17-0.
• Related tags: development, housing

with 100 King Street Holdings Inc. and Chatham King Street LP, owners of 100 King Street West, Community of Chatham (City), to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - June 23 2025 (Minutes) — Item 17(a)

CIP Grant - 162 King Street West (PL202500092) (motion; carried)

• Mover: —
• Summary: Council approved a five-year CIP property tax increment grant for Jemtec-Pyramid Holdings at 162 King Street West, Chatham. Approved as part of the Consent Agenda.
• Related tags: development
• Entities: Jemtec-Pyramid Holdings Inc.

with Jemtec-Pyramid Holdings Inc., owners of 162 King Street West, Community of Chatham (City), to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - August 11 2025 (Minutes) — Item 15(b)

CIP Grant - 75 Lyon Avenue North, Tilbury (PL202500095) (motion; carried)

• Mover: —
• Summary: Council approved a five-year CIP property tax increment grant for 2848310 Ontario Inc. at 75 Lyon Avenue North, Tilbury. Approved as part of the Consent Agenda.
• Related tags: development

with 2848310 Ontario Inc., owners of 75 Lyon Avenue North, Community of Tilbury, to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - August 11 2025 (Minutes) — Item 15(c)

Golf Cart Pilot - Permit Fee (vote; carried (10-6))

• Mover: Doyle, Seconder: Jubenville
• Summary: Council set the Erieau golf cart pilot permit fee at $75 for the first year, to be re-evaluated; item pulled from consent. Moved by Councillor Doyle, seconded by Councillor Jubenville. Carried 10-6.
• Related tags: roads

That the annual permit fee be amended to $75 for the first year, to be re-evaluated after one year to determine the permit fee needed for full cost recovery.

Source: Combined Council Meeting - August 11 2025 (Minutes) — Item 16(a)

Wheatley Legion Grant (motion; carried)

• Mover: Anderson
• Summary: Council granted ~$92,500 from the Strategic Reserve to offset development charges, permit/planning fees and property taxes for the Wheatley Legion new building project. A motion by Councillor Anderson, approved as part of the Consent Agenda.
• Related tags: community_services, budget

That Chatham-Kent Council grant approximately $92,500 from the Strategic Reserve to transfer to the various divisions to offset the Development Charges, Building Permit fees, Planning fees and 2024 and 2025 Property taxes for the Wheatley Legion new building project

Source: Council Meeting - August 25 2025 (Minutes) — Item 13(e)

Gravel Road Conversion Program Acceleration (motion; carried)

• Mover: —
• Summary: Council accepted and will implement the Gravel Road Conversion Program Acceleration Plan beginning 2026, with a referred tax impact of ~0.164%/year (2026-2029) and debenture financing. Approved as part of the Consent Agenda.
• Related tags: roads, budget

the Gravel Road Conversion Program Acceleration Plan be accepted and implemented beginning in 2026.

Source: Council Meeting - September 8 2025 (Minutes) — Item 18(a)

Affordable Rental Housing Subclass (motion; received)

• Mover: —
• Summary: Council received the Affordable Rental Housing Subclass for Multi-Residential information report as part of the Consent Agenda.
• Related tags: housing

Affordable Rental Housing Subclass for Multi-Residential (information report)

Source: Combined Council Meeting - September 22 2025 (Minutes) — Item 17(a)

CIP Grant - RTS Sales, 331 James St Wallaceburg (PL202200113) (motion; carried)

• Mover: —
• Summary: Council approved a five-year 60% CIP tax increment grant for RTS Sales and Property Solutions at 331 James Street, Wallaceburg. Approved as part of the Consent Agenda.
• Related tags: development

with RTS Sales and Property Solutions Ltd., owner of 331 James Street, Community of Wallaceburg, to provide an annual grant equivalent to 60% of the increase in municipal property taxes

Source: Combined Council Meeting - October 20 2025 (Minutes) — Item 18(c)

CIP Grant - Dennis Jackson Seed, 1315 Jackson St Dresden (PL202500151) (motion; carried)

• Mover: —
• Summary: Council approved a five-year 100% CIP tax increment grant for Dennis Jackson Seed Service at 1315 Jackson Street, Dresden. Approved as part of the Consent Agenda.
• Related tags: development

with Dennis Jackson Seed Service Ltd., owners of 1315 Jackson Street, Community of Dresden, to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - October 20 2025 (Minutes) — Item 18(d)

CIP Grant - 85 Taylor Inc, Major Rental Housing (PL202500162) (motion; carried)

• Mover: —
• Summary: Council approved a ten-year 70% CIP tax increment grant for 85 Taylor Inc. at 85 Taylor Avenue, Chatham (major rental housing), with 30% to the Housing Reserve. Approved as part of the Consent Agenda.
• Related tags: development, housing

with 85 Taylor Inc., owner of 85 Taylor Avenue, Community of Chatham (City), to provide an annual grant equivalent to 70% of the increase in municipal property taxes resulting from the redevelopment of a Major Rental Housing Development

Source: Combined Council Meeting - October 20 2025 (Minutes) — Item 18(e)

2026 Interim Tax Levy, Due Dates, and Borrowing By-laws (motion; carried)

• Mover: —
• Summary: Council adopted the 2026 interim tax rates, set interim due dates of March 2 and May 1, 2026, and approved the 2026 Interim Tax Levy and Borrowing By-laws. Approved as part of the Consent Agenda.
• Related tags: budget

The 2026 Interim Tax Levy By-law and 2026 Borrowing By-law be approved.

Source: Combined Council Meeting - November 17 2025 (Minutes) — Item 21(a)

2026 Annual Budget Update Adoption (4.63% tax impact) (vote; carried (10-7))

• Mover: B. McGregor, Seconder: Harrigan
• Summary: At a special 7:00 p.m. council meeting, Council adopted the 2026 Annual Budget Update as recommended by the Budget Committee and ended its budget review, resulting in a 2026 tax impact of 4.63%. Moved by Councillor B. McGregor, seconded by Councillor Harrigan. Notably, mover Councillor B. McGregor voted against. Carried 10-7.
• Related tags: budget

Chatham-Kent Council adopt the 2026 Annual Budget Update, as recommended by the Budget Committee, and end Council's budget review, resulting in a 2026 tax impact of 4.63%.

Source: Council Meeting - November 26 2025 (Minutes) — Item 8

CIP Grant - 1815513 Ontario Inc., 30 Chatham St N, Blenheim (PL202500189) (motion; carried)

• Mover: —
• Summary: Council authorized a five-year 100% CIP property tax increment equivalent grant for 1815513 Ontario Inc. at 30 Chatham Street North, Blenheim, for a mixed-use commercial/residential development. Approved as part of the Consent Agenda.
• Related tags: development, housing
• Entities: 1815513 Ontario Inc.

with 1815513 Ontario Inc. owners of 30 Chatham Street North, Community of Blenheim, to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - December 15 2025 (Minutes) — Item 19(e)

Tile Drainage Loan Debenture #2026-03 (motion; carried)

• Mover: —
• Summary: Council approved the Rating By-law for Tile Loan Debenture #2026-03 imposing special annual drainage rates under the Tile Drainage Act. Approved as part of the Consent Agenda.
• Related tags: infrastructure, by_laws

The Rating By-law for Tile Loan Debenture #2026-03 for March 1, 2026, imposing special annual drainage rates under the Tile Drainage Act, be approved.

Source: Council Meeting - February 09 2026 (Minutes) — Item 18(b)

CIP Grant - Main-Ridge Inc., 14 & 18 Main St E, Ridgetown (PL20260004) (motion; carried)

• Mover: —
• Summary: Council authorized a five-year 100% CIP property tax increment grant for Main-Ridge Inc. at 14 & 18 Main Street East, Ridgetown for a downtown mixed-use development. Approved as part of the Consent Agenda.
• Related tags: development, housing
• Entities: Main-Ridge Inc.

with Main-Ridge Inc. owners of 14 & 18 Main Street East, Community of Ridgetown, to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - February 23 2026 (Minutes) — Item 16(c)

Referral - Council of Three Fires Property Tax Relief Request (motion; carried)

• Mover: C. McGregor, Seconder: Hall
• Summary: Council referred Item 2(f) (Council of the Three Fires request for property tax relief at 2028 Dufferin Ave, Wallaceburg) to administration for a report on options to assist. Moved by Councillor C. McGregor, seconded by Councillor Hall. Carried by voice (no recorded tally).
• Related tags: governance
• Needs human review: Motion outcome listed, but no recorded vote tally

Item 2(f) from the March 9, 2026 Council Information Package be referred to administration for a report back to Council on options to provide assistance with the request from the Council of Three Fires.

Source: Council Meeting - March 09 2026 (Minutes) — Item 23(a)

CIP Grant - Kent-Erie Glass & Lock, 800 Junction Ave, Chatham (PL20260022) (motion; carried)

• Mover: —
• Summary: Council authorized a five-year 100% CIP property tax increment grant for Kent-Erie Glass & Lock Inc. at 800 Junction Avenue, Chatham for an employment-use development. Approved as part of the Consent Agenda.
• Related tags: development
• Entities: Kent-Erie Glass & Lock Inc.

with Kent-Erie Glass & Lock Inc., owners of 800 Junction Avenue, Community of Chatham (City), to provide an annual grant equivalent to 100% of the increase in municipal property taxes

Source: Combined Council Meeting - March 23 2026 (Minutes) — Item 18(c)