By-law 2026-05 - Adopt 2026 Estimates and Set Tax Rates — full text, Central Frontenac, Ontario

This is the exact embedded text of the captured official document. Snapshot 67b34a75626b · verified 2026-10-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

THE CORPORATION OF THE TOWNSHIP OF CENTRAL FRONTENAC BY-LAW # 2026-05 BEING A BY-LAW TO ADOPT THE ESTIMATES FOR THE SUMS REQUIRED DURING THE YEAR 2026 FOR THE PURPOSES OF THE TOWNSHIP OF CENTRAL FRONTENAC AND TO SET THE APPROPRIATE TAX RATES. WHEREAS pursuant to Section 312(2) of the Municipat Act, 2001, S.O. 2001, and amendments thereto the Township of Centrat Frontenac shall in each year prepare and adopt estimates of the sums it requires during the year for the purposes of the municipality; AND WHEREAS pursuant to Section 312(2) of the Municipal Act, 2001, S.O. 2001, and amendments thereto the Township of Central Frontenac shail pass a by law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the Township of Central Frontenac ratable for local municipality purposes; 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, R.S.O. 1990, Chapter A.31 and amendments thereto, subject to appeals at present before the Assessment Review Board, the Ontario Lands Tribunal and the District Court; AND WHEREAS the Residential/Farm Assessment, Multi-Residential Assessment:, Commercial Assessment, Industrial Assessment, Pipe Line Assessment, Farmlands Assessment and Managed Forest 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 and tax rate reductions for prescribed property subclasses on the aforementioned property for the 2026 taxation year have been set out in By-law 2025-045 of the County of Frontenac passed on the 17th day of December 2025; AND WHEREAS these tax rates on the aforementioned Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Pipeline Assessment, Farmlands Assessment and Managed Forests Assessment and the applicable subclasses have been calculated pursuant to the provisions of the Municipal Act, 2001, S.O. 2001, and amendments thereto, in the manner set out herein; Central Frontenac By-Law No, 2026-05 2026 Final Tax Levy January 27, 2026 AND WHEREAS the levy for municipal purposes as adopted by this by-law as Schedule “A” has been set at $11,285,509. AND WHEREAS the Municipal Act, 2001, S.0. 2001, Section 342, 345, 346, 347 as amended authorizes Council to establish due dates, penalties for non payment of taxes, installments, payment into bank, acceptance of part payments and disposition of part payments, NOW THEREFORE the Corporation of the Township of Central Frontenac enacts as follows: 5. That the 2026 budget and municipal tax rate of the Township of Central Frontenac attached hereto as Schedule “A”, be adopted by Council. That every owner of land shall be taxed according to the tax rates in this by-law and such tax for all uncapped classes shail become due and payable in two installments as follows June 18, 2026, and September 17, 2026, and nonpayment of the amount on the dates stated in accordance with this section shall constitute default. That a penalty of one and one-quarter percent (1.25%) per month shall be imposed on the first day of each month following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes. That interest of one and one quarter percent (1.25%) per month shall be imposed on all outstanding taxes from the end of the year for which the taxes were levied until the taxes are paid. That penalties and interest added in default shall become due and payable and shall be collected as if the same had origina'ly been imposed and formed part of such unpaid tax levy. That the Treasurer shall send a tax bill to every taxpayer at least 21 days before any taxes shown on the tax bill are due. The capped class notices shall be mailed in accordance with this by-law and due dates shall be established by resolution of Council. Central Frontenac By-Law No. 2026-05 2026 Final Tax Levy January 27, 2026 frcneoue "A" BY-LAW 2026. | - | Va: I OF CENTRAL FRONTENAC 11:34 >) 2026-05-16) | 2026 | | wEDeHTED | wegissn vuoise | English Geparate Frent Waste Foech Separate Mo SOFFORT Mroraz [ARTIO feet] AS IDRATLAL 647,895, £08 42,334,956 3,229, 442 3,357,087 169,600 | 996,986,669) 2.9009) sseansces| $ 24-123,900 | AvGREGATE Bxeractien i | 1,403,306 603,300 0.833] aavaKs) + 2.304, OS Taxable Sail - | 69,500 59,500, 2.0060) sosoo| ¢ 12,228, 600)| INDUSTRIAL Taxable Excess lant j | i 42,409 7.400) | 2 =, ws comMeNCIAL Taxable Pall [ 22,236,000 22,236,uoa) s (294,990) _ lcoOEACIAL Taxable Gxcean tand | 161,209 262,299, ee loneomrctar Taxable Vacant Land 147,100 167,199) $ : arOrRNG Taxskle Mutt 16,783, 990 3,033,260 27,209,100) 0.38 sagroas| ¢ (263,520) MMTLTT-RES Taxshie Mull 350,000 859,000, asonoc] $ - kb FOREST Taxabic Full T 15,272, 93: 2, DA ABE 33,145 16,020, S00) 4to7375) $ 320.250 leAIDNAY ROW | _ a 270.8! ol TOTAL ASSESSMEKT 380,208,548 M4425 .696 3,460, 673 3,396,821 23,474,900 2,045,559,563 __2,028, 320,993] 24,169,315) = inevease over 2028 1« 1.24 PANMLANDSS NANAGED FOREST FATTO «25 2,320,906 1 y : JpreRLENTS RATIO .7 L I i I SSS ae ion I INDUSTRIAL VACANT 4 EXER LAND .£5 i i l TOWNSHIP OF CENTRAL FRONTENAC $ 128,592 |$ Impact, with no tax rate change CALCULATION OF TAK RATES 2026 3 Lerwose/sonroane zo2s = lnoraL, mcrEDITONAS TOWMIEHEE 22,291,196 1621, 40} a2. 21,052,634 | TOTAL REVEXUE 3,945,685 2,148,589) 22,096,230 TOME AMCUWY TO BE RAISED 11,285,509 $27,159 AS 10,758,350 | | ¢ 298,567 | Additional Revenue Raised RW AMER? TO OE MALSED 11,285,509 i ia I ' TOTAL WEIGHTED ASSESSMENT 1,929,329 ,573 | | | | DESIOMNTIAL BATE 0.01107151 |The Township Residential Rate is 3.78 x than the previous year | Res Tax Rate Rabo = £ ©-S1297252 9.85 o.ac90cess cat ware CALCULAPTON 0.01207151 ai 0.02307151, t T £ } RMCESS RAPS CALCULAPISN, ©.012.99152 al o.ncT7sca6 | [ | 9,013,,97152 a H QOL 07151 = q I o.m297151 9.25 | 0.00276786 9.01297152 9.25 o.nca7e708 o.o1297151 2 0.01207251 ICOMMENS IAL VACANT TAK FATE CATCULATION 0, 02,97451 3.70 O.00T?SO96 o.01207352 2| 9,01297252, | I psa Rate | xen | | aes sal taxes O.onre7is2 596,556, be0 15,998 146 MOCREGATE. O.opsconss 1,693,300 14,444 Senate Pull o.o1107152 oo, $90 268 YM: Tre Vacant is €St ef IMD WATE ENDOSIRIAL Excess Land 0.00775005 $7,490 357 2 Pull taxes o.o11e7152 21,236,800 124,408 [Commercial Vacant Unit 8.00778 005 361,200 3.249 1 Vacant Land f.on77s00% 190 2.056 Sas Facnlanda Taxed Bong THINS I IMulti Res taxes 0. 01107152 | 450,000 | S-4L1 | | I Mananed Parest o.coa7e7ae | 16,429, 500 45.478 | ] | 21,205,509 fod TOWNSHIP OP ITAX RATES & of Total 2026 RATES | 2025 Rates il TOMNSUTE RESIDENTIAL 74.32! C.OLLO7154 | 2.30039563 32.73 © 01967582 L COUNTY RRSTDRRITAL 25.43 C.co229301 | 0.gugce237 2.6% o.oo2z21004 i EDUCATION RESIDENTIAL 10.38 9.00153000 - 9.08 ©,00153900 | Tora! | 9 .oL4g9452 9.9094 7696 3.3% © .01441596 L INCKEASE//DUCUEASE OVER DIEVIOUS YEAR | | | Total Residential Rate is 3.38 higher than the previous year- | | 0.09%) T | | epos |taxSate 3 (Asecsoment/ aoze 2025 <ucreazs jOUIU] x RES RATE 9.91469452 | = $21,916) $21,533 $383) $390,000 soonoe| « RES _RATR a.a14es452 | = $8,337 | $287] S92, 000 st $0) $297 490006] « RES RATS O.91db S452 | = Fo, 934) $5, tee F.9) 5435, 000) ae 53 9131)