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By-law 2026-044
Tax Rates
A By-law of The Corporation of the City of Barrie to levy and
collect taxes for municipal purposes of the City of Barrie for the
year 2026.
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Official versions of all By-laws can be obtained from the Legislative and Court
Services Department by calling (705) 739-4220 ext. 5500 or [email protected]
This By-law printed under and by
the authority of the Council of the
City of Barrie
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Bill No. 044
BY-LAW NUMBER 2026-044
A By-law of The Corporation of the City of Barrie to levy and
collect taxes for municipal purposes of the City of Barrie
for the year 2026
WHEREAS, pursuant to Section 307 of the Municipal Act, S.O. 2001 (hereinafter referred
to as the "Municipal Act"), provides that all taxes shall, unless expressly provided otherwise, be
levied upon the whole of the assessment for real property or other assessments made under the
Assessment Act, according to the amounts assessed and not upon one or more kinds of property
assessment or in different proportions;
AND WHEREAS all property assessment rolls on which the 2026 taxes are to be levied
have been returned and revised pursuant to the provision of the Assessment Act, R.S.O. 1990, c.
A.31, as amended (hereinafter referred to as the "Assessment Act") subject to appeals at present
before the Assessment Review Board, the Ontario Municipal Board and the District Court;
AND WHEREAS the "Residential/Farm Assessment", "Multi-Residential Assessment",
"New Multi-Residential Assessment", "Commercial Assessment", "Industrial Assessment",
"Pipeline Assessment", "Farmlands Assessment", "Aggregate Extraction", and "Managed Forests
Assessment" and the applicable subclasses pursuant to Section 7 of the Assessment Act have
been determined on the basis of the aforementioned property assessment rolls;
AND WHEREAS the tax ratios for the prescribed property subclasses on the
aforementioned property for the 2026 taxation year have been set out in By-law 2026-035 of The
Corporation of the City of Barrie dated the 15th day of April, 2026;
AND WHEREAS these tax rates on the aforementioned "Residential/Farm Assessment",
"Multi-Residential Assessment", "New Multi-Residential Assessment", "Commercial Assessment",
"Industrial Assessment", "Pipeline Assessment", "Farmlands Assessment", "Aggregate Extraction",
and "Managed Forests Assessment" and the applicable subclasses have been calculated pursuant
to the provisions of the Municipal Act in the manner set out herein;
AND WHEREAS by resolution 2026-A-071, the Council of The Corporation of the City of
Barrie deems it expedient to pass a by-law for establishing tax rates.
NOW THEREFORE the Council of The Corporation of the City of Barrie hereby enacts as
follows:
1.
THAT The sum of Three Hundred and Thirty-Eight Million, Nine Hundred and Twenty-Two
Thousand, Five Hundred and Seventy-Nine Dollars ($338,922,579) be levied and collected
on properties within the geographic boundaries of the City of Barrie as of January 1, 2026
for General Purposes as provided by The Corporation's 2026 Business Plan, such sum to
be provided by applying to the taxable assessments to the tax rates set out in Appendix
"A" attached to this By-law.
2.
THAT the estimated sum of Sixty-Six Million, Five Hundred and Ninety-Nine Thousand and
Two Hundred and Eighty-Seven Dollars ($66,599,287) be levied and collected for the City
of Barrie's share of the Ontario Education Levy, such sum to be provided by applying the
taxable assessments to the tax rates prescribed for use by Ontario Regulation 400/98 as
amended and that these taxes be remitted to the school boards in accordance with the
Education Act.
3.
THAT for the purposes of paying the amounts due under local improvement projects
applied in accordance with the Municipal Act, the annual frontage and connection charges
for various local improvement projects as previously authorized by the Council of The
Corporation of the City of Barrie shall be added to the tax bills of those properties set out
in the authorized Local Improvement Rolls of those projects, except for those properties
which have prepaid or commuted the local improvement charge.
4.
THAT for the purposes of paying the amounts due for special services applied in
accordance with Section 326 of the Municipal Act, the annual frontage and connection
charges for special charges as previously authorized by the Council of The Corporation of
the City of Barrie shall be added to the tax bills of those properties set out in the authorized
special charges rolls of those projects, except for those properties which have prepaid or
commuted the special charge.
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Bill No. 044
5.
THAT the rights of way assessments and the Utility Transmission and distribution Corridor
assessment shall have their taxes due to the City of Barrie calculated in accordance with
the rates established by Ontario Regulations 387/98 and 392/98 as amended.
6.
THAT for properties so assessed, payments in lieu of taxes shall be calculated using the
tax rates which would be applicable to the property if it were assessed as taxable and
shared with the Province of Ontario in accordance with Ontario Regulation 382/98 as
amended.
7.
THAT all taxes levied under this by-law shall be adjusted as required pursuant to Parts VII,
IX and X of the Municipal Act, as amended, as applicable to each property. Such
adjustments may increase or decrease the total taxes otherwise due under this by-law.
8.
THAT residents who qualify for the Seniors and Low Income Persons with Disabilities Tax
Deferral program must apply to the Revenue Branch in accordance with the program
policies as established by the City of Barrie. The amount of deferral for 2026 will be
determined once the application has been approved. The deferral amount will not be
reflected on the 2026 final tax billing issued in accordance with this by-law. Deferrals
processed after the issuance of the final tax billing will be credited to the tax account of the
property.
9.
THAT the aforesaid taxes may be calculated and, after deducting the amount of the interim
levy, entered in the Tax Roll which shall be kept at the Finance Department until the taxes
are collected.
10.
THAT taxes shall be payable on and after the passing of this By-law.
11.
THAT the Treasurer shall give notice as to time, place, manner in which the taxes are
required to be paid and shall furnish the usual notices to be served upon the ratepayers
respectively under the provisions of Section 343(2) of the Municipal Act, demanding the
payment of the amount for which they shall be liable upon the said roll and it shall be the
duty of the said Treasurer to serve the said notice and keep a record of such services.
12.
THAT the Treasurer shall send the tax bill to the taxpayer's residence or place of business
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. This direction will continue until revoked by the
taxpayer in writing.
13.
THAT for the convenience of the ratepayers, the Treasurer is hereby authorized to accept
the taxes from all property classes if payment thereof is made by installments of two equal
installments, the first installment on or before June 30, 2026 and the second installment on
or before September 29, 2026.
14.
THAT payment of the aforesaid taxes may be made at or mailed to, the Service Barrie
Customer Contact Centre, 70 Collier Street, at the posted hours or at such time as the
Council of The Corporation of the City of Barrie may direct, may be made online or through
telephone banking, at any branch of any Chartered Bank of Canada or Trust Company, or
through a monthly pre-authorized payment plan.
15.
THAT for the convenience of the ratepayers of all property classes, the Treasurer shall
authorize alternate installments to allow taxpayers to spread the payment of taxes more
evenly over the last five months of the year based on the final billing. Such payments will
be due on the last business day of each month on June 30, July 31, August 31, September
29 and October 30, 2026.
16.
THAT upon the default of the payment of an installment, or part thereof, late payment
charges will be imposed as follows:
a) A percentage, not to exceed one and one quarter per cent (1.25%) of the amount of
taxes due and unpaid, may be imposed for the non-payment of taxes on the first day
of default; and
b) Interest charges, not to exceed one and one quarter percent (1.25%) each month of
the amount of taxes due and unpaid may be imposed for the non-payment of taxes in
the manner specified in the by-law but interest may not start to accrue before the first
day of default.
17.
THAT in case the said Treasurer shall deem necessary to cause a levy to be made for the
sum due or payable for any tax assessment they shall have the power to do so, as if no
provisions have been made herein for allowing said tax to be paid or received by
installments and in every case when an installment shall not have been paid by the day
and time herein mentioned the whole amount of the tax or assessment of the party or
parties so in default shall be due and payable and may be levied for and collected in the
same manner as if no authority has been given to said Treasurer to receive any such tax
or assessment by installments.
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Bill No. 044
18.
THAT the Treasurer shall add to the Tax Roll, all or any arrears for Water and Wastewater
Services, or service charges for cutting weeds or any other charges which should be
collected pursuant to any statue or by-law from respective properties chargeable thereto,
and that all such charges shall be collected by the Treasurer in the same manner and at
the same time as all other rates and levies.
19.
THAT all payments, including partial payments, shall be applied to accounts on a
consistent basis as defined in Section 347 (1) of the Municipal Act.
20.
THAT this By-law shall come into force and take effect immediately upon the final passing
thereof.
READ a first and second time this 29th day of April 2026.
READ a third time and finally passed this 29th day of April 2026.
THE CORPORATION OF THE CITY OF BARRIE
"ORIGINAL SIGNED"
MAYOR, ALEX NUTTALL
"ORIGINAL SIGNED"
CITY CLERK - WENDY COOKE
APPENDIX "A"
2026 TAX RATES