By-law No. 2026-31 - 2026 Tax Levy, Tax Rates, Penalty and Interest

Centre Hastings, Ontario · No. 2026-31 · adopted 2026-04-08 · summary & facts

This is the exact embedded text of the captured official document. Snapshot 11c077b8dd09 · verified 2026-10-26 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

Page 1 of 3 THE CORPORATION OF THE MUNICIPALITY OF CENTRE HASTINGS BY-LAW NO. 2026-31 ______________________________________________________________________ Being a by-law to provide for the adoption of the tax levy and to provide for the adoption of tax rates and to further provide for penalty and interest in default of payment thereof for 2026 ______________________________________________________________________ WHEREAS subsection 290 of the Municipal Act, 2001 as amended (the "Act"), provides for a local municipality in each year to prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality including amounts sufficient to pay all debts of the municipality falling due within the year, and amounts required for any board, commission or other body; and AND WHEREAS Section 312 (2) of the Act, as amended provides that for purposes of raising the general 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 ratable for local municipality purposes; AND WHEREAS pursuant to County of Hastings by-law to adopt estimates of all sums required by the County of Hastings for the purposes of the county and to provide a levy on its constituent municipalities; AND WHEREAS pursuant to the Province of Ontario Regulation 400/98, made under the Education Act, as amended from time to time by the Province, the Council of the Municipality of Centre Hastings is directed to levy specified tax rates on the assessment for school purposes; AND WHEREAS section 342 of the Act, as amended authorizes a Council to pass by- laws for the payment of taxes by instalments and the date or dates in the year for which the taxes are imposed on which the taxes or instalments are due; AND WHEREAS section 345 of the Act, as amended authorizes a local municipality to pass by-laws to impose late payment charges for the non-payment of taxes or any instalment by the due date; AND WHEREAS section 347 of the Act sets out procedures for allocation of payments; AND WHEREAS certain regulations require reductions in certain tax rates for certain classes of subclasses of property; NOW THEREFORE the Council of the Corporation of the Municipality of Centre Hastings enact as follows: 1. THAT The following sums be levied for all tax authorities (Municipal, County and Education) for the year: Municipal Purposes $7,528,174 County Purposes $2,067,984 Education Purposes $1,089,224 2. THAT the Municipal portion be levied at the rates established by Council as outlined in Schedule A attached hereto and forming part of this by-law. 3. THAT the County and Education portions be levied at the rates established by the County of Hastings, and Ministry of Education, respectively, as outlined in Schedule A attached hereto and forming part of this by-law. 4. THAT each and every property owner shall be taxed according to the tax rates in this by-law and, subject to section 5 below, such tax shall be paid in two instalments which shall be equal or as nearly equal as practicable, and shall be Page 2 of 3 due and payable as per the dates already established by the annual interim tax levy by-law: i. Instalment 1 - July 31, 2026 ii. Instalment 2 - September 29, 2026 5. THAT when a tax levy notice is less than $250, both instalments shall be combined into a single instalment and shall be payable in full on the date of Instalment 1. 6. THAT penalty charges (current year taxes due and unpaid) for non-payment of taxes shall be added at the rate of 1.25 percent on the 1st day of default, and on the 1st day of each calendar month thereafter in which default continues. THAT interest charges (past year taxes due and unpaid) for non-payment of taxes shall be added at the rate of 1.25 percent on the 1st day of each calendar month of default. Penalties and interest added on all taxes of the final levy in default shall become due and payable and shall be collected forthwith as if the same had originally been imposed and formed part of such unpaid final tax levy. Payments of taxes shall be applied to penalties and interest first and then arrears if any. 7. THAT The Finance Department may mail the final tax levy notice, or cause the same to be mailed, to the residence or place of business of such person indicated on the last revised assessment roll, specifying the amount of taxes payable. 8. THAT Taxes are payable at the Municipality of Centre Hastings, PO Box 900, 7 Furnace Street, Madoc, Ontario K0K 2K0, or by means of your financial institution, in accordance with the provisions contained in the Municipal Act, 2001. Read a first and second time this 8th day of April, 2026 Read a third time and finally passed this 8th day of April, 2026. __________________________ Thomas Deline, Mayor __________________________ Typhany Choinard, Clerk Page 3 of 3 2026 2026 2026 Tax Rate Tax Rate Tax Rate Tax Rate Levy Levy Levy Levy Property Class Assessment Ratio RTC/RTQ MUNICIPAL COUNTY EDUCATION TOTAL MUNICIPAL COUNTY EDUCATION TOTAL Residential 500,167,200 $ 1.000000 RT 0.01350597 0.00371008 0.00153000 0.01874605 6,755,244 $ 1,855,660 $ 765,256 $ 9,376,160 $ Multi Residential 4,834,600 $ 1.000000 MT 0.01350597 0.00371008 0.00153000 0.01874605 65,296 $ 17,937 $ 7,397 $ 90,630 $ New Multi Residential 1,147,000 $ 1.000000 NT 0.01350597 0.00371008 0.00153000 0.01874605 15,491 $ 4,255 $ 1,755 $ 21,502 $ Farmlands 57,821,100 $ 0.250000 FT 0.00337649 0.00092752 0.00038250 0.00468651 195,233 $ 53,630 $ 22,117 $ 270,979 $ Managed Forests 2,966,200 $ 0.250000 TT 0.00337649 0.00092752 0.00038250 0.00468651 10,015 $ 2,751 $ 1,135 $ 13,901 $ Commercial Occupied 23,879,600 $ 1.100000 CT 0.01485657 0.00408109 0.00880000 0.02773766 354,769 $ 97,455 $ 210,140 $ 662,364 $ Commercial Shared PIL 93,000 $ 1.100000 CH 0.01485657 0.00408109 0.00944951 0.02838717 1,382 $ 380 $ 879 $ 2,640 $ Comm.Excess Land 375,300 $ 1.100000 CU 0.01485657 0.00408109 0.00880000 0.02773766 5,576 $ 1,532 $ 3,303 $ 10,410 $ Comm.Vacant Land 1,178,500 $ 1.100000 CX 0.01485657 0.00408109 0.00880000 0.02773766 17,508 $ 4,810 $ 10,371 $ 32,689 $ Commercial Small Scale On-Farm - $ 0.275000 C7 0.00371414 0.00102027 0.00220000 0.00693441 - $ - $ - $ - $ Comm.New Construction - $ 1.100000 XT 0.01485657 0.00408109 0.00880000 0.02773766 - $ - $ - $ - $ Comm.(New Const) Excess Land - $ 1.100000 XU 0.01485657 0.00408109 0.00880000 0.02773766 - $ - $ - $ - $ Industrial Shared PIL 12,200 $ 1.100000 IH 0.01485657 0.00408109 0.00980000 0.02873766 181 $ 50 $ 120 $ 351 $ Industrial Occupied 3,447,100 $ 1.100000 IT 0.01485657 0.00408109 0.00880000 0.02773766 51,212 $ 14,068 $ 30,334 $ 95,614 $ Industrial Excess Land 530,100 $ 1.100000 IU 0.01485657 0.00408109 0.00880000 0.02773766 7,875 $ 2,163 $ 4,665 $ 14,704 $ Industrial Vacant Land 411,600 $ 1.100000 IX 0.01485657 0.00408109 0.00880000 0.02773766 6,115 $ 1,680 $ 3,622 $ 11,417 $ Industrial New Construction - $ 1.100000 JT 0.01485657 0.00408109 0.00880000 0.02773766 - $ - $ - $ - $ Industrial Aggregate Extraction 807,300 $ 1.100000 VT 0.01485657 0.00408109 0.00511000 0.02404766 11,994 $ 3,295 $ 4,125 $ 19,414 $ Industrial Small Scale - $ 0.275000 I7 0.00371414 0.00102027 0.00220000 0.00693441 - $ - $ - $ - $ Pipelines 2,728,000 $ 0.821900 PT 0.01110056 0.00304931 0.00880000 0.02294987 30,282 $ 8,319 $ 24,006 $ 62,607 $ Sub Total 600,398,800 $ 7,528,174 $ 2,067,984 $ 1,089,224 $ 10,685,382 $ Payment in Lieu (PIL) Commercial - Full No Support 169,000 $ 1.100000 CF 0.01485657 0.00408109 0.00944951 0.02838717 2,511 $ 690 $ 1,597 $ 4,797 $ Commercial - General No Support 399,000 $ 1.100000 CG 0.01485657 0.00408109 0.01893766 5,928 $ 1,628 $ - $ 7,556 $ Comm General VacLd - No Support 31,000 $ 1.100000 CZ 0.01485657 0.00408109 0.01893766 461 $ 127 $ - $ 587 $ Residential - Full Support EP 36,800 $ 1.000000 RF 0.01350597 0.00371008 0.00153000 0.01874605 497 $ 137 $ 56 $ 690 $ Residential - General: No Support 113,000 $ 1.000000 RG 0.01350597 0.00371008 0.01721605 1,526 $ 419 $ - $ 1,945 $ Residential - Full Support - $ 1.000000 RP 0.01350597 0.00371008 0.00153000 0.01874605 - $ - $ - $ - $ Sub Total 748,800 $ 10,922 $ 3,000 $ 1,653 $ 15,576 $ Exempt Properties 27,066,500 $ E- Total Assessment Roll 628,214,100 $ 7,539,096 $ 2,070,984 $ 1,090,878 $ 10,700,957 $ MUNICIPALITY OF CENTRE HASTINGS 2026 TAX RATE AND LEVY BY-LAW 2026-31 SCHEDULE A