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The Corporation of The Township of Adjala-Tosorontio
By-Law No. 2026-021
A By-law to Establish Municipal Rates and Tax Ratios for the Year 2026 and
to provide for the Collection of Interest and to Repeal By-Law 2025-033
WHEREAS the Municipal Act, 2001, Chapter 25, section 290, as amended
provides that a local municipality shall, in each year, prepare and adopt a budget
including estimates of all sums required during the year for the purposes of the
municipality;
AND WHEREAS the Municipal Act, 2001, Chapter 25, provides for the method of
assessment and the levying of property taxes by upper and lower tier
municipalities;
AND WHEREAS the Assessment Act,1990, Chapter A.31, as amended,
establishes the classes of real property and methods of assessment and
provides for alterations to the Collector’s Roll;
AND WHEREAS the Municipal Act, 2001, Chapter 25, section 308, provides that
upper tier municipalities shall establish a single tax ratio for each property class
for the upper tier and its lower tier municipalities;
AND WHEREAS the Municipal Act, 2001, Chapter 25, section 311(2), provides
that an upper tier municipality shall pass a by-law directing its lower tier
municipalities to levy a separate tax rate on the assessment in each property
class in the lower tier municipality rateable for upper tier purposes:
AND WHEREAS the Municipal Act, 2001, Chapter 25, section 311(13), provides
that the amount to be raised by each lower tier municipality shall be paid to the
upper tier municipality in instalments;
AND WHEREAS the Municipal Act, 2001, Chapter 25, section 329, contains the
rules governing the limit on CVA-related tax increases for commercial, industrial
and multi-residential properties;
AND WHEREAS the Municipal Act, 2001, Chapter 25, section 341, provides for
the levying of tax rates on assessment added, after a by-law is passed, to the
collector’s roll for the current year that was not on the assessment roll upon
which the tax rates are levied;
AND WHEREAS the Municipal Act, 2001, authorizes municipalities to pass a by-
law to collect penalty and interest on paymenis in default;
AND WHEREAS the County of Simcoe adopted By-law 7121-26 on March 24,
2026 to establish County Rates and Tax Ratios for the year 2026 and to provide
for the collection of interest and paying of interest on instalments;
AND WHEREAS the Education Act, 1990, Chapter E.2, section 257.7(1)
provides for the levying of taxes for school purposes;
NOW THEREFORE the Council of The Corporation of The Township of Adjala-
Tosorontio ENACTS AS FOLLOWS:
SHORT TITLE
This By-law shall be known as the 2026 Final Tax Rates and Ratio Levying By-
Law.
ESTABLISHING 2026 MUNICIPAL TAX RATES
BUDGET
1. THAT the tax rates to be levied against the assessment of property in their
respective property classes be based upon the total adopted 2026 budget
for County, Education and Township purposes as follows:
County of Simcoe $ 8,601,495
Education $ 4,964 398
Township of Adjala-Tosorontio $ 11,023,830
ESTABLISHING 2026 TAX RATIOS
2. THAT as outlined in the 2026 County of Simcoe adopted By-law 7121-26,
the tax ratio means the ratio that the tax rate for each property class is to
the tax rate for the residential/farm property class, within the allowable
range.
3. THAT the tax ratios as established are to be utilized for both upper tier
and lower tier purposes.
ESTABLISHING TAX RATE REDUCTIONS
4. THAT as outlined in the 2026 County of Simcoe adopted By-law 7121-26,
the tax rate reduction applied for county and municipal purposes for:
a) The first subclass of farmland awaiting development in the
residential/farm property class by 25%;
b) For the first subclass of farmland awaiting development in all other
classes by the percentage required so that the tax rate matches the
tax rate for the first subclass in the residential/farm property class;
and
c) For the second subclass of farmland awaiting development for all
other property classes by 0%;
5. THAT the tax rates that would otherwise be levied for municipal purposes
for Small-Scale On-Farm Business Subclasses set out in Section 22 of
Ontario Regulation 282/98 made under the Assessment Act shall be
reduced as follows:
d) For the first and second industrial subclasses, by 75%;
e) For the first and second commercial subclasses by 75%.
6. THAT in accordance with Subsection 313(1.3) of the Municipal Act no tax
rate reductions shall be applied to the vacant or excess land subclasses
prescribed under paragraphs 2 or 3 of Subsection 8(1) of the Assessment
Act.
2026 Municipal Tax Rates
7. THAT the following tax rates be levied on the assessment in the lower tier
municipalities rateable for municipal purposes to reach the 2026 levy
requirement of $11,023,830.
2026 Levy
Municipal Levy RTC-RTQ 2026 CVA Class Tax Rate Required
Residential & Farm RT 2,409,291 404 0.00411698/$ 9,919,001.95
Residential PIL Full RF 1,662,000 0.00411698] $ 6,842.42
Residential PIL General RG 11,801,900 0.00411698] $ 48,588.17
Res/Farm Farmland Awaiting Development! |R1 0.00 0.00308773| $ -
Multi-Residential MT 0.00 0.00411698) $ -
Commercial CT 42 456 100 0.00503218] $ 213,646.88
Commercial PIL Full CF 57,180,300 0.00503218] $ 287,741.75
Commercial PIL General CG 548,100 0.00503218) $ 2,758.14
Commercial vacant bldg. excess land CU 944,000 0.00503218) $ 4,750.38
Commercial vacant land CX 611,700 0.00503218) $ 3,078.19
Commercial On Farm Business C7 0.00 0.00125805| $ -
Landfill PIL Full HF 732,200 0.00411698| $ 3,014.45
Industrial IT 7,301,000 0.00490950| $ 35,844.24
Industrial Full Shared PIL IH 376,200 0.00490950) $ 1,846.95
Industrial: Excess shared PIL IK 74,800 0.00490950| $ 367.23
Industrial vacant IX 2,358,900 0.00490950)| $ 11,581.01
Industrial excess IU 952,800 0.00490950! $ 4,677.77
Industrial On Farm Business 7 50.000 0.00122737| $ 61.37
Industrial On Farm Business 10 50,000 0.00122737| $ 61.37
VT Aggregate Extraction VT 2,937,200 0.00452868| $ 13,301.63
Pipelines PT 4,857,000 0.00533807| $ 25,927.03
Farmlands FT 393,535,096 0.00102924| $ 405,043.92
Managed Forests TT 34,680,900 0.00102924| $ 35,695.13
Totals 2,972,401,600 $ 11,023,830.00
Exempt E 53,056,900
Total Assessment
3,025,458,500
TAX RATES FOR SCHOOL PURPOSES
8. THAT the following tax rates be levied on the assessment in the lower tier
municipalities rateable for school purposes to reach the 2026 levy
requirement of $ 4,964,398.
2026 Education Tax Rates
Total Assessment
3,025,458,500
2026 Levy
2026 Education Levy RTC-RTQ 2026 CVA Class Tax Rate Required
Residential & Farm RT 2,409,291 ,404 0.00153000| $ 3,686,215.85
Residential PIL Full RF 1,662,000 0.00153000| $ 2,542.86
Residential PIL General RG 11,801,900 0.00000000| $ -
Res/Farm Farmland Awaiting Development! |R1 0.00 0.00114750| $ -
Multi-Residential MT 0.00 0.00153000| $ -
Commercial CT 42,456,100 0.00880000|$ 373,613.68
Commercial PIL Full CF 57,180,300 0.00980000| $ 560,366.94
Commercial PIL General CG 548,100 0.00000000| $ -
Commercial vacant bldg. excess land Cu 944,000 0.00880000| $ 8,307.20
Commercial vacant land CX 611,700 0.00880000! $ 5,382.96
Commercial On Farm Business C7 0.00 0.00220000| $ -
Landfill PIL Full HF 732,200 0.00980000| $ 7,175.56
Industrial IT 7,301,000 0.00880000! $ 64,248.80
Industrial Full Shared PIL |H 376,200 0.01250000| $ 4,702.50
Industrial: Excess shared PIL IK 74,800 0.01250000| $ 935.00
Industrial vacant IX 2,358,900 0.00880000| $ 20,758.32
Industrial excess IU 952,800 0.00880000| $ 8,384.64
Industrial On Farm Business \7 50,000 0.00220000| $ 110.00
Industrial On Farm Business 10 50,000 0.00220000| $ 110.00
Aggregate Extraction VT 2,937,200 0.00511000| $ 15,009.09
Pipelines PT 4,857,000 0.00880000/$ 42,741.60
Farmlands FT 393,535,096 0.00038250| $ 150,527.17
Managed Forests TT 34,680,900 0.00038250! $ 13,265.44
Totals 2,972,401,600 $ 4,964,397.62
Exempt E 53,056,900
TAX RATES FOR COUNTY PURPOSES
9, THAT the following tax rates be levied on the assessment in the lower tier
municipalities rateable for county purposes to reach the 2026 levy
requirement of $8,601,495.
2026 County Tax Rates
2026 Levy
2026 Municipal Levy RTC-RTQ 2026 CVA Class Tax Rate Required
Residential & Farm RT 2,409,.291,404 0.00321233|$ 7,739,437.72
Residential PIL Full RF 1,662,000 0.00321233) $ 5,338.89
Residential PIL General RG 11,801,900 0.00321233| $ 37,911.59
Res/Farm Farmland Awaiting Development! |R1 0.00 0.00240925| $ -
Multi-Residential MT 0.00 0.00321233) $ -
Commercial CT 42,456,100 0.00392643| $ 166,700.92
Commercial PIL Full CF 57,180,300 0.00392643! $ 224,514.46
Commercial PIL General CG 548,100 0.00392643) $ 2,152.08
Commercial vacant bldg. excess land cu 944,000 0.00392643| $ 3,706.55
Commercial vacant land CX 611,700 0.00392643]) $ 2,401.80
Commercial On Farm Business C7 0.00 0.00098161| $ -
Landfill PIL Full HF 732,200 0.00321233| $ 2,352.07
Industrial IT 7,301,000 0.00383070! $ 27,967.96
Industrial Full Shared PIL 1H 376.200 0.00383070| $ 1,441.11
Industrial: Excess shared PIL IK 74,800 0.00383070)| $ 286.54
Industrial vacant IX 2,358,900 0.00383070| $ 9,036.24
Industrial excess IU 952,800 0.00383070) $ 3,649.89
Industrial On Farm Business \7 50,000 0.00095768| $ 47.88
Industrial On Farm Business 10 50,000 0.00095768| $ 47.88
VT Aggregate Extraction 2,937,200 0.00353356| $ 10,378.78
Pipelines PT 4,857,000 0.00416511| $ 20,229.92
Farmlands FT 393,535,096 0.00080308) $ 316,041.09
Managed Forests TT 34,680,900 0.00080308| $ 27 851.62
Totals 2,972,401 ,600 $ 8,601,495.00
Exempt E 53,056,900
Total Assessment 3,025,458 ,500
FINAL TAX BILLING AND COLLECTION
10. THAT the Treasurer shall send a tax bill to every assessed property
11.
owner, at least twenty-one (21) days before any taxes shown on the bill
are due as per Provincial Legislation. The tax bill will be sent to the
assessed property owner(s) to the premises in respect to which the taxes
are payable, unless the taxpayer directs the Treasurer in writing to send
the bill to another address.
THAT taxes may be paid (1) in person at the municipality, (2) through
banking institutions, (3) via online banking or (4) through the pre-
authorized payment plan: monthly or on the instalment due date(s). (5)
Online payments or telephone payment through our third-party payment
platform (credit card). It is the property owner(s) responsibility to ensure
payments are received on or before the due dates. Failure to receive the
tax bill does not waive any liability for payment of taxes or penalty and
interest charges.
12. THAT the portion of the taxes for the year 2026 not already levied,
including rates payable as taxes for all properties and all classifications
except Commercial and Industrial, shall be due and payable in two
instalments as follows:
1. Final Levy Instalment 1 July 31, 2026
2. Final Levy Instalment 2 September 29, 2026
Commercial and Industrial classification shall be due and payable as
follows:
1. Final Levy Instalment 1 August 31, 2026
2. Final Levy Instalment 2 October 30, 2026
13. THAT all taxes payable under the pre-authorized payment plan shall be
due and payable:
a) In two (2) instalments, each on the due date(s) for the quarterly pre-
authorized payment plan;
b) In ten (10) equal instalments on the 15" day of each calendar
month, January through October 2026;
14. THAT the Treasurer of the Corporation of the Township of Adjala-
Tosorontio be authorized to extend the Pre-Authorized Payment Plan
beyond October 2026, if the need arises.
15. THAT the Treasurer of the Corporation shall add to the amount of all taxes
due and unpaid and levied under the authority of this By-Law, a penalty
charge equal to one and one-quarter (1.25%) per cent of such amount on
the first day of the calendar month following the due date, and on the first
day of each calendar month thereafter in which default continues. After
the end of the year in which the taxes are levied and unpaid, statutory
interest of one and one-quarter (1.25%) per cent per month will apply.
16. THAT to encourage and/or remind property owners that their tax accounts
if not in good standing, arrears notices will be mailed at least four times
annually to all taxpayers with outstanding balances over $20.00. The
Municipal Act, 2001, as amended, requires a statement must be sent on
or before February 28" of each year to any property owner who has
arrears on their respective tax account. The statement must be the
balance at December 315.
17. THAT the charge for the Ontario Provincial Police providing policing
services within the Municipality be set at the rate of $375.00 per
residential unit and commercial/industrial properties and $187.50 per
vacant property as per the Assessment Roll, for the taxation year and
$30.00 per trailer site as indicated within the Zoning By-law.
18. THAT the Municipal Property Assessment Corporation (MPAC) regularly
provides additional assessment data on properties necessitating a
Supplementary billing. The Township will bill and collect these additional
(supplementary) assessments as soon as practical after receipt of the
data from MPAC.
19. THAT By-law 2025-033 is hereby repealed, and this By-law shall
supersede any corresponding by-laws of the Township of Adjala-
Tosorontio which, through inadvertence, may not have been repealed.
ENACTMENT
THAT the provisions of this By-law shall take full force and effect with the
passing hereof.
THAT notwithstanding anything contrary to the rules of procedure, this By-law be
introduced and read a first and second time and be considered read a third time
and finally passed this 13th day of May, 2026.
/,
Scott W. Anderson, Mayor
7
Robin Reid, Clérk