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THE MUNICIPAL CORPORATION OF THE TOWNSHIP OF ARMOUR
BY-LAW # 18-2026
Being a by-law to set and levy the Rates of Taxation in the
Township of Armour for the year 2026
WHEREAS it is necessary for the Council of the Township of Armour, pursuant to
the Municipal Act, to raise certain sums for the 2026 taxation year;
AND WHEREAS all property assessment rolls on which the 2026 taxes are to be
levied have been returned and revised pursuant to the provisions of the Assessment
Act subject to appeals at present before the District Court and the Ontario Municipal
Board;
AND WHEREAS "Residential/Farm Assessment", "Multi-Residential Assessment",
"Commercial Assessment", "Industrial Assessment", "Pipeline Assessment",
"Farmland Assessment", "Aggregate Extraction Assessment" and "Managed Forest
Assessment", as defined in the Assessment Act, as amended by the Fair Municipal
Finance Act, 1997 and further amended by Regulations thereto, have been
determined on the basis of the aforementioned property assessment rolls;
AND WHEREAS the tax ratios on the aforementioned property for the 2026 taxation
year have been set out in By-law #17-2026 of the Township of Armour;
AND WHEREAS the tax rates on the aforementioned property classes and property
sub-classes have been calculated pursuant to the provisions of the Municipal Act
and the manner set out herein;
NOW THEREFORE the Council of The Municipal Corporation of the Township of
Armour enacts as follows:
1.
a)
That the 2026 current municipal budget be adopted in the following
amounts:
Expenditures
(Municipal)
$ 7,546,852.00
Public/Separate
(Education)
$ 756,429.00
Total
$ 8,303,281.00
Revenue
(Municipal)
$ 4,065,389.00
Taxation
(General Portion)
$ 3,481,463.00
Taxation
(School Portion)
$ 756,429.00
Total
$ 8,303,281.00
b)
For the year 2026, the Township of Armour shall levy upon the
following the rates of taxation per current value assessment for
general purposes:
Residential/Farm Assessment:
Education
0.00153000
General
0.00840209
0.00993209
Multi-residential Assessment:
Education
0.00153000
General
0.00860924
0.01013924
Commercial Occupied Assessment:
Education
0.00690833
General
0.00876785
0.01567618
Commercial Occupied New
Education
0.00690833
Construction Assessment:
General
0.00876785
0.01567618
Commercial Excess Assessment:
Education
0.00690833
General
0.00613749
0.01304582
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Commercial Vacant Assessment:
Education
0.00690833
General
0.00613749
0.01304582
Industrial Occupied Assessment:
Education
0.00395200
General
0.00849584
0.01244784
Industrial Occupied New
Education
0.00395200
Construction Assessment:
General
0.00849584
0.01244784
Industrial Excess Assessment:
Education
0.00395200
General
0.00552230
0.00947430
Industrial Excess New
Education
0.00395200
Construction Assessment:
General
0.00552230
0.00947430
Industrial Vacant Assessment:
Education
0.00395200
General
0.00552230
0.00947430
Aggregate Extraction Assessment:
Education
0.00511000
General
0.00691312
0.01202312
Pipeline Assessment:
Education
0.00519019
General
0.00634226
0.01153245
Farmland Assessment:
Education
0.00038250
General
0.00210052
0.00248302
Managed Forest Assessment:
Education
0.00038250
General
0.00210052
0.00248302
Landfill Assessment:
Education
0.00880000
General
0.00876785
0.01756785
Note: No properties currently exist in the New Multi-Residential, Commercial On-
Farm, or Industrial On-Farm classes; therefore, no rates are levied for these classes
in 2026.
c)
The Current Taxes shall become due and payable in 2 installments as
follows: 50 percent of the final levy shall become due and payable on
the 25th day of September, 2026; and the balance of the final levy
shall become due and payable on the 30th day of October, 2026.
Non-payment of the amount on the date stated in accordance with this
section shall constitute default.
A penalty shall be charged as follows: 1.25% on the first day of
default plus an additional 1.25% on the first day of every calendar
month thereafter in which the taxes remain unpaid.
2. For payments in lieu of taxes due to the Township of Armour under the
Municipal Act, actual amounts will be based on the assessment rolls and the
municipal rates of taxation for the year 2026.
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3.
The Clerk of the Township of Armour is hereby authorized to make any minor
modifications or corrections of an administrative, numeric, grammatic,
semantic or descriptive nature or kind to the by-law and schedule(s) as may
be deemed necessary after the passage of this by-law, where such
modifications or corrections do not alter the intent of the by-law.
4.
This By-law shall come into force and take effect as of the date of
passing.
Read in its entirety, approved,
signed and the seal of the
Corporation affixed thereto and
finally passed in open Council
this 14th day of April, 2026.
Original signed by Rod Ward
Rod Ward, Mayor
Original signed by Charlene Watt
Charlene Watt, Municipal Clerk