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The Corporation of the Municipality of Brockton
By-Law 2026-048
Being a By-Law to Provide for the Adoption of Tax Rates and to Further Provide for
Penalty and Interest in Default of Payment Thereof for 2026
Whereas Section 312 of the Municipal Act 2001, S.O. 2001, c.25, as amended, provides that the
Council of a local municipality shall, after the adoption of estimates for the year as provided
under Section 290 of the Municipal Act,2001 S.O. 2001 c. 25 pass a by-law to levy a separate tax
rate on the assessment in each property class; and Section 312(1) allows for special local
municipal levy to raise an amount for any purpose on less than all the rateable property in the
local municipality, the amount the local municipality decided to raise in its budget for the year
under Section 290 for that purpose on less than all the rateable property;
And Whereas Sections 307 and 308 of the Municipal Act, 2001, require tax rates to be established
in the same proportion to tax ratios;
And Whereas Section 2 of the Corporation of the County of Bruce By-Law 2026-005 establishes
tax ratios for all municipalities within the County of Bruce for the year 2026;
And Whereas the Corporation of the County of Bruce By-Law 2026-005 has provided for the
maximum utilization of tax capping tools to limit and finance tax increases;
And Whereas the rateable property of the Municipality of Brockton according to the last revised
assessment roll amounts to $1,745,619,173 made up as follows:
Assessment Roll Breakdown
Tax Class
Assessment
Residential
$926,019,002
Residential (Education Only)
$0
Multi-Residential
$41,576,500
Commercial
$81,422,402
Industrial
$14,082,400
Pipelines
$6,278,000
Farm
$669,733,169
Managed Forest
$5,790,900
Aggregate Extraction
$716,800
And Whereas the Council of the Corporation of the Municipality of Brockton has, in accordance
with the Municipal Act, 2001 considered the estimates of the municipality and it is necessary that
the following sums be raised by means of taxation for the year 2026;
To Be Raised by Means of Taxation
Purpose
Dollars Raised
General Purposes
$13,624,281
County Purposes
$6,957,860
School Boards
$2,641,800
Total
$23,223,941
- 2 -
Now Therefore the Council of the Corporation of the Municipality of Brockton Enacts as Follows:
Tax Rates
Tax Class for 2026
Class
ID
County
Municipal
Education
Tax Rates
Residential
RT
0.00548342 0.01073716 0.00153000 0.01775058
Farmlands Awaiting
Development
R1
0.00411257 0.00805287 0.00114750 0.01331294
Farmlands
FT
0.00137086 0.00268429 0.00038250 0.00443765
Multi-Residential
MT
0.00548342 0.01073716 0.00153000 0.01775058
Multi-Residential - New
NT
0.00548342 0.01073716 0.00153000 0.01775058
Commercial
CT
0.00676161 0.01323400 0.00880000 0.02879561
Commercial - New
XT
0.00676161 0.01323400 0.00880000 0.02879561
Commercial: Vacant Land
CX
0.00676161 0.01323400 0.00880000 0.02879561
Commercial - Excess Land
CU
0.00676161 0.01323400 0.00880000 0.02879561
Shopping Centre
ST
0.00676161 0.01323400 0.00880000 0.02879561
Industrial
IT
0.00958337 0.01876534 0.00880000 0.03714871
Industrial - New
JT
0.00958337 0.01876534 0.00880000 0.03714871
Industrial: Vacant Land
IX
0.00958337 0.01876534 0.00880000 0.03714871
Industrial: Excess Land
IU
0.00958337 0.01876534 0.00880000 0.03714871
Large Industrial
LT
0.00958337 0.01876534 0.00880000 0.03714871
Large Industrial: Excess
Land
LU
0.00958337 0.01876534 0.00880000 0.03714871
Pipelines
PT
0.00557335 0.01091325 0.00880000 0.02528660
Managed Forests
TT
0.00137086 0.00268429 0.00038250 0.00443765
Landfill
HF
0.00671140 0.01314169 0.00980000 0.02965309
Residential PIL: General
RG
0.00548342 0.01073716 0.00000000 0.01622058
Residential: Shared PIL
RH
0.00548342 0.01073716 0.00153000 0.01775058
Commercial PIL
CF
0.00676161 0.01323400 0.00980000 0.02979561
Commercial PIL: General
CG
0.00676161 0.01323400 0.00000000 0.01999561
Commercial: Shared PIL
CH
0.00676161 0.01323400 0.00980000 0.02979561
Commercial PIL: General,
Excess Land
CW
0.00676161 0.01323400 0.00000000 0.01999561
Industrial: Shared PIL
IH
0.00958337 0.01876534 0.01250000 0.04084871
Industrial: Vacant Land,
Shared PIL
IJ
0.00958337 0.01876534 0.01250000 0.04084871
Industrial PIL: Vacant Land,
General
IZ
0.00958337 0.01876534 0.00000000 0.02834871
Industrial: Excess Land,
Shared PIL
IK
0.00958337 0.01876534 0.01250000 0.04084871
Aggregate Extraction
VT
0.00779805 0.01526948 0.00511000 0.02817753
School Board
Percentage (%)
English Public
78.044%
English Separate
20.256 %
French Public
0.597%
French Separate
1.103%
1.0
There shall be Reserve Funds or Reserves provided for in the 2026 levy as per the 2026
Itemized Budget package as per the File Copy of the 2026 Budget. The transfers to the
reserve accounts will be done June and December 2026.
2.0
There shall be a special local municipal levy identified as a Waste Management fee in the
amount of $35.00 per household for the Brant and Greenock ward and $75.00 for the
Walkerton ward. Multi Residential properties that provide a copy of their third-party
waste removal contract, may apply for an exemption if that third party does not use
Brockton Landfills.
- 3 -
3.0
That the amount of taxes and service charges levied, pursuant to this by-law, shall be
reduced by the amount of the interim levy for 2026 and the balance shall be divided into
two equal amounts. The first instalment shall be due and payable on or before the 30th
day of September 2026 and the second instalment shall be due and payable on or before
the 30th day of November 2026. If not paid on or before the due dates, penalty shall be
added.
4.0
That penalty will be charged after the instalment dates named for payment at the rate of
one and one-quarter percent (1.25%) on the on the first day of each calendar month until
December 31, 2026. Statutory interest of one and one-quarter percent (1.25%) per month
will be charged on all unpaid taxes after January 1, 2027 in addition to the above penalty.
5.0
The Tax Collector is hereby authorized to mail or cause to be mailed the notice of taxes
due to the address of the residence or place of residence of the person to whom such
notice is required to be given, on or before September 5, 2026.
6.0
That the Tax Collector shall proceed to collect the amount to be raised by this by-law,
together with all other sums on the tax roll in the manner as set forth in the Assessment
Act and the Municipal Act and all other by-laws in force in this municipality.
7.0
That this By-Law shall come into effect upon final passage.
8.0
This By-Law may be cited as the "2026 Tax Rates By-Law".
Read, Enacted, Signed and Sealed this 12th day of May, 2026.
Original Signed By
Mayor - Chris Peabody
Original Signed By
Director of Legislative and Legal Services (Clerk)
- Fiona Hamilton