Tax Rates Bylaw, 2026 (No. 3727-2026)

Abbotsford, British Columbia · adopted 2026-05-12

This is the exact embedded text of the captured official document. Snapshot 7c45f0d006bc · verified 2026-08-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

Tax Rates Bylaw, 2026 Bylaw No. 3727-2026 The Council of the City of Abbotsford, in open meeting assembled, enacts as follows: PART 1 - INTERPRETATION Interpretation 1. (1) The Interpretation Bylaw applies to this bylaw. (2) The classifications of land use set out in Column 1 of each Table have the same meaning as in the Prescribed Classes of Property Regulation, B.C. Reg. 438/81. (3) Unless otherwise specified, tax rates set out in this bylaw are expressed per 1 000 dollars of taxable value. Definitions 2. In this bylaw, "Abbotsford Downtown Business Improvement Area" has the same meaning as in the Abbotsford Downtown Business Improvement Area Bylaw, 2025; "Matsqui Prairie Dyking Area" means the area shown as "Zone A" in Appendix A; "Matsqui Prairie Dyking, Drainage, and Irrigation District" means the Matsqui Prairie Dyking Area and all zones shown in Appendix B; "Sumas Prairie Dyking and Drainage Area" means the areas shown in Appendix C; "Sumas Prairie Irrigation Area" means the areas shown in Appendix D; "Urban Storm Drainage Area" means the area shown in Appendix E. PART 2 - PROPERTY TAXES Municipal Police taxes 3. To provide for all lawful General Municipal Police purposes of the City, the tax rates set out in Column 2 of Table 1 are imposed and levied for the year 2026 on the assessed value of land and improvements taxable for general municipal police purposes according to the land use classification set out in Column 1 of Table 1. General and Debt Servicing taxes 4. To provide for all lawful General and Debt Servicing purposes of the City, the tax rates set out in Column 3 of Table 1 are imposed and levied for the year 2026 on the assessed value of land and improvements taxable for general municipal purposes according to the land use classification set out in Column 1 of Table 1. 2 Regional Library taxes 5. To provide for Regional Library purposes, the tax rates set out in Column 4 of Table 1 are imposed and levied for the year 2026 on the assessed value of land and improvements taxable for regional library purposes according to the land use classification set out in Column 1 of Table 1. Fraser Valley Regional Hospital District taxes 6. To provide for the City's taxing obligations in relation to the Fraser Valley Regional Hospital District, the tax rates set out in Column 5 of Table 1 are imposed and levied for the year 2026 on the assessed value of land and improvements taxable for hospital purposes according to the land use classification set out in Column 1 of Table 1. Fraser Valley Regional District taxes 7. To provide for the City's taxing obligations in relation to services requisitioned by the Fraser Valley Regional District, the tax rates set out in Column 6 of Table 1 are imposed and levied for the year 2026 on the assessed value of land and improvements taxable for regional district purposes according to the land use classification set out in Column 1 of Table 1. Abbotsford Downtown Business Improvement Area 8. For the purposes of the Abbotsford Downtown Business Association, a local service tax of 0.167276% is imposed and levied for the year 2026 on the net taxable assessed value, for general purposes, of all land and improvements on class 5 and class 6 properties within the Abbotsford Downtown Business Improvement Area, other than land and improvements that are exempt under the Community Charter or another Act in relation to the tax. Table 1 - 2026 Property Tax Rates (per 1,000 dollars of taxable value) Column 1 Land Classification Column 2 General Municipal (Police) Column 3 General Municipal (Other) Column 4 Fraser Valley Regional Library Column 5 Fraser Valley Regional Hospital District Column 6 Fraser Valley Regional District Class 1 - residential 1.08284 1.78296 0.08582 0.11583 0.08836 Class 2 - utilities 14.67449 24.16245 1.16306 0.40539 0.30927 Class 3 - supportive housing 1.08284 1.78296 0.08582 0.11583 0.08836 Class 5 - light industry 2.00418 3.30000 0.15885 0.39381 0.30043 Class 6 - business and other 2.43385 4.00749 0.19290 0.28377 0.21649 Class 8 - recreational property/non-profit organization 2.03239 3.34646 0.16108 0.11583 0.08836 Class 9 - farm 11.98686 19.73709 0.95006 0.11583 0.08836 4 PART 3 - MATSQUI PRAIRIE DYKING, DRAINAGE AND IRRIGATION DISTRICT TAXES Matsqui Prairie Dyking, Drainage and Irrigation District taxes 9. To provide for the purposes of dyking, drainage and irrigation within the Matsqui Prairie Dyking, Drainage and Irrigation District, (a) a tax rate of 0.71196 is imposed and levied for the year 2026 on the assessed value of land and improvements for general purposes within the Matsqui Prairie Dyking, Drainage and Irrigation District, (b) a parcel tax of $28.00 per acre is imposed and levied in respect of all land in the Matsqui Prairie Dyking Area, (c) a parcel tax of $9.33 per acre is imposed and levied in respect of all land in Zone 2 as shown in Appendix B, (d) a parcel tax of $32.71 per acre is imposed and levied in respect of all land in Zone 3 as shown in Appendix B, and (e) a parcel tax of $35.13 per acre is imposed and levied in respect of all land in Zone 4 as shown in Appendix B. PART 4 - SUMAS PRAIRIE DYKING, DRAINAGE AND IRRIGATION DISTRICT TAXES Dyking and drainage taxes 10. To provide for the purposes of dyking and drainage within the Sumas Prairie Dyking and Drainage Area, (a) the tax rates as set out in Column 2 of Table 2 are imposed and levied on the assessed value of improvements for general purposes within the Sumas Prairie Dyking and Drainage Area according to the land use classification set out in Column 1 of Table 2, (b) a parcel tax of $36.74 per acre is imposed and levied in respect of all land in Zone A as shown in Appendix C, and (c) a parcel tax of $23.12 per acre is imposed and levied in respect of all land in Zone B as shown in Appendix C. Table 2 - Sumas Prairie Dyking and Drainage Tax Rates Column 1 Land Classification Column 2 Tax Rate Class 1 - residential 0.58353 Class 2 - utilities 12.04840 OIC Class 2 - utilities 12.04840 Class 3 - supportive housing 0.58353 Class 5 - light industry 9.61620 Class 6 - business and other 4.80812 Class 8 - recreational property/non-profit organization 0.58353 Irrigation taxes 11. To provide for the purposes of irrigation within the Sumas Prairie Irrigation Area, (a) a parcel tax of $21.31 per acre is imposed and levied in respect of all land in Zone 1 as shown in Appendix D, (b) a parcel tax of $7.14 per acre is imposed and levied in respect of all land in Zone 5 2 as shown in Appendix D, and a parcel tax of $23.99 per acre is imposed and levied in respect of all land in Zone 3 as shown in Appendix D. PART 5 - URBAN STORM DRAINAGE Service established 12. The administration, operation, inspection and repair of a storm drainage system for the impounding, conveying and discharging of surface and other waters within the Urban Storm Drainage Area is established as a service of the City. Service fees 13. (1) For properties with improvements having a value exceeding $5 000, service fees set out in Column 2 of Table 3 are imposed and levied for the year 2026 on the assessed value of land taxable for general purposes according to the land use classification set out in Column 1 of Table 3. (2) For properties with improvements having a value not exceeding $5 000, service fees of 0.05162 per 1 000 dollars of taxable value are imposed and levied for the year 2026 on the assessed value of land taxable for general purposes. Table 3 - Urban Storm Drainage Service Fees Column 1 Land Classification Column 2 Properties with improvements greater than $5,000 Class 1 - residential 0.11615 Class 2 - utilities 0.05162 Class 3 - supportive housing 0.11615 Class 5 - light industry 0.20650 Class 6 - business and other 0.21940 Class 6 - primary, middle and secondary schools 0.11615 Class 8 - recreational property/non-profit organization 0.05162 Class 9 - farm 0.05162 Citation 14. Bylaw No. 3727-2026 shall be cited as "Tax Rates Bylaw, 2026". READ a first time this 28th day of April 2026 READ a second time this 28th day of April 2026 READ a third time this 28th day of April 2026 ADOPTED this 12th day of May, 2026 APPENDIX A - MATSQUI PRAIRIE DYKING AREA 5 APPENDIX B - MATSQUI PRAIRIE IRRIGATION ZONES 6 APPENDIX C - SUMAS PRAIRIE DYKING AND DRAINAGE AREA 7 APPENDIX D - SUMAS PRAIRIE IRRIGATION AREA 8 APPENDIX E - URBAN STORM DRAINAGE AREA 9