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The Corporation of the
Township of Carlow/Mayo
By-Law 30-2026
Being a By-Law to establish the revenue and expenditure estimates for the
Municipality and to provide for the adoption of the levy and tax rates for
2026 and to further provide for penalty and interest in default of payment
thereof for 2026.
Whereas Section 312 (2) of The Municipal Act, 2001 S.O. 2001 c. 25, as
amended provides that for purposes of raising the general local municipal levy, a
local municipality shall, each year, pass a By-Law levying a separate tax rate, as
specified in the By-Law, on the assessment in each property class in the local
municipality rateable for local municipality purposes.
And Whereas Section 290 (1) of The Municipal Act, 2001, S.O. 2001 c. 25, 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 including:
(a) amounts sufficient to pay all debts of the municipality falling due within
the year;
(b) amounts required to be raised for sinking funds or retirement funds;
and
(c) amounts required for any board, commission or other body.
And Whereas the Council for the Corporation of the Township of Carlow/Mayo
has, in accordance with the Municipal Act, considered the estimates of the
municipality and it is necessary that the following sums be raised by means of
taxation for the year 2026:
Now Therefore the Council of the Corporation of the Township of Carlow/Mayo
enacts as follows:
1. Pursuant to budget estimates, Council herein determines expenditure
estimates are $3,107,782.06
2. Pursuant to budget estimates, Council herein determines revenue estimates
other than property taxation to be $1,384,557.29
3. Council determines therefore revenues to be levied through property taxes to
be $1,723,225
THAT the following sums be hereby levied for the year 2026:
General Municipal Purposes: $ 1,723,224.77
County Purposes: $ 603,877.89
Education Purposes: $259,602.68
TOTAL $ 2,586,705.34
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The Corporation of the
Township of Carlow/Mayo
By-Law 30-2026
That the following tax rates are hereby adopted to be applied against the whole
of the assessment for real property in the following classes:
MUNICIPAL: Residential Tax Rate = 0.01058708 (RT)
Managed Forest Tax Rate =0.00264677 (TT)
Farmland Tax Rate = 0.00264677 ~=(FT)
Commercial Full Tax Rate = 0.01164578 (CT)
New Commercial Tax Rate =0.01164578 (XT)
Industrial Full Tax Rate = 0.01164578 (JT)
COUNTY: Residential Tax Rate = 0.00371008 (RT)
Managed Forest Tax Rate =0.00092752 (TT)
Farmland Tax Rate = 0.00092752 ~=(FT)
Commercial Full Tax Rate = 0.00408109 (CT)
New Commercial Tax Rate =0.00408109 (XT)
Industrial Full Tax Rate = 0.00408109 (JT)
EDUCATION: Residential Tax Rate = 0.00153000 (RT)
Managed Forest Tax Rate =0.00038250 (TT)
Farmland Tax Rate = 0.00038250 (FT)
Commercial Full Tax Rate =0.00880000 (CT)
New Commercial Tax Rate =0.00880000 (XT)
Industrial Full Tax Rate = 0.00880000 (JT)
TOTAL: Residential Tax Rate = 0.01582716 (RT)
Managed Forest Tax Rate =0.00395679 (TT)
Farmland Tax Rate = 0.00395679 (FT)
Commercial Full Tax Rate =0.02452687 (CT)
New Commercial Tax Rate =0.02452687 (XT)
Industrial Full Tax Rate = 0.02452687 (JT)
1. That revenue requirements for property taxation purposes shall comply
with the estimates detailed in Schedule “A” attached hereto and forming
part of this By-Law.
2. That expenditure requirements for property taxation purposes shall
comply with the estimates detailed in Schedule “B” attached hereto and
forming part of this By-Law.
3. That there shall be tax rates levied and collected upon certain Classes
and sub-classes of property within the Corporation of the Township of
Carlow/Mayo for 2026, as detailed in Schedule “C”, attached hereto and
forming part of this By-Law.
4. That a summary total of property taxation requirements are hereby
detailed in Schedule “D’, attached hereto and forming part of this By-Law.
5. The final tax bill for all property types shall become due and payable in (2)
two installments, approximately one-half being due the 31st day of August,
2026 and approximately one-half being due the 31st day of October, 2026.
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The Corporation of the
Township of Carlow/Mayo
By-Law 30-2026
6. There shall be imposed a penalty of 1.25% for non-payment of taxes on
the first day of default and an additional penalty of 1.25% shall be added
on the first day of each calendar month thereafter on the balance
remaining unpaid, up to and including December 31, 2026.
7. After December 31, 2026, the Treasurer shall add to the amount of all
taxes due and payable, interest at the rate of 1.25% per month or fraction
thereof.
8. A penalty of $25.00 shall be applied to all payments returned “non-
sufficient funds” or such other issue as may result in the debiting of the
municipal account.
9. The Treasurer shall mail, or cause to be mailed to the residence or place
of business of such person indicated on the returned Assessment Roll, a
written notice specifying the amount of taxes payable.
10. Taxes shall be payable to the Corporation of the Township of
Carlow/Mayo.
All taxes are payable by cash, cheque, debit or credit card at the
Township Office, 3987 Boulter Road, Boulter, ON;
or by mail to the Township of Carlow/Mayo, 3987 Boulter Road,
Boulter, ON, KOL 1G0;
or by electronic bank bill payment.
11. That this By-Law shall come into force and effect and be passed on third
and final reading thereof, repealing all previous By-Laws pertaining to
same.
Enacted and Passed in Council this 14‘ day of April.
‘Arh Kayla Weichenthal
Mayor Deputy Clerk
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