This is the exact embedded text of the captured official document.
Snapshot af3d744d0994 · verified 2026-10-19 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
BY-LAW No. 20.26-040
OF THE
CORPORATION OF THE TOWN OF COLLINGWOOD
BEING A BY-LAW TO SET THE TAX RATES AND TO LEVY
TAXES FOR THE YEAR 2026
WHEREAS Section 307 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended
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 accordingly to the amounts assessed and not upon one or more
kinds of property or assessment or in different proportions, and shall be deemed to
have been imposed and be due on the dates as specified in the By-law;
AND WHEREAS Section 308 of the Municipal Act, 2001 provides for the
establishment of tax ratios for every municipality and that the Council of the upper
tier municipality shall pass such By-law;
AND WHEREAS Section 312 of the Municipal Act, 2001 provides that for the
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 municipal
purposes;
AND WHEREAS the Corporation of the Town of Collingwood adopted the 2026
budget estimates including the General Capital Levy by at a meeting of Council held
on January 161h , 2026;
AND WHEREAS Section 311 of the Municipal Act, 2001 provides that upper-tier
municipalities shall prepare and adopt estimates for all sums required during the year
for the purposes of the upper-tier municipality, and that they shall pass a By-law
directing each lower-tier municipality to levy a separate tax rate, as specified in the
By-law, on the assessment in each property class in the lower-tier municipality
rateable for upper-tier purposes;
AND WHEREAS the County of Simcoe, in accordance with the relevant sections of
the Municipal Act, passed By-law No. 7172-26 which established:
a) the Tax Ratios to be used by all Municipalities within the County for 2025
and these are as follows:
Residential/Farm
1.000000
Multi-Residential
1.000000
New Multi-Residential
1.000000
Commercial
1.222300
Industrial
1.192500
· Pipelines
1.296600
Farmlands
0.250000
Managed Forests
0.250000
Landfill
1.000000
Aggregate Extraction
1.100000
b) the Tax Rates to be used by the lower-tier municipalities to establish the
amount of taxes to be raised for the County Levy and further these rates
are set out in Schedule "A" attached to this By-law.
BL2026-040 2026 Tax Rates
Page 1 of 5
AND WHEREAS the Ministry of Finance has p_rovided the 2026 Uniform Residential
Education Tax Rate and the 2026 Business Education Tax Rates and further, these
rates are set out in Schedule "A" attached to this By-law;
AND WHEREAS this By-law combines the amounts for all purposes for the year 2026
to be raised through taxation and payments-in-lieu as follows:
Municipal Purposes
$ 38,687,567
General Capital Levy
$ 5,573,143
County Purposes
$17,853,472
Education Purposes
$ 13,105,955
AND FURTHER this total amount is $75,220,138 and the corresponding tax rates to
levy this amount are set out in Schedule "A" attached to this By-law.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
COLLINGWOOD ENACTS AS FOLLOWS:
1.
For the year 2026, the Corporation of the Town of Collingwood shall levy
upon the Residential Assessment, Farm Assessment, Multi-Residential
Assessment, Commercial Assessment, Industrial Assessment, Pipeline
Assessment, Farmland Assessment and Managed Forest Assessment the
rates of taxation per current value assessment for general purposes as set
out in Schedule "A" attached to this By-law;
2.
The levy provided for in Schedule "A" attached to this By-law shall be reduced
by the amount of the interim levy for 2026;
3.
For payments-in-lieu of taxes due to the Corporation of the Town of
Collingwood, the actual amount due to the Corporation shall be based on the
assessment roll and the tax rates for the year 2026;
4.
For Railway "rights-of-way", taxes are due in accordance with the
Regulations as established by the Minister of Finance, the actual amount due
shall be based on the Assessment Roll and the tax rates for the year 2026;
5.
The Treasurer is hereby authorized to mail, or cause to be mailed, the Notice
of Taxes Due, to the address of the residence or place of business of the
person to whom such a notice is required to be given, as it appears in the
last revised Assessment Roll for the Town of Collingwood;
6.
A penalty shall be imposed for non-payment of taxes on the due date, at the
rate of 15% per annum or 1.25% of the amount due on the first day of default
and on the first day of each succeeding calendar month in which default
continues. The same interest penalty applies to both current year taxes and
all arrears of taxes that remain outstanding from previous taxation years;
7.
Nothing herein done shall prevent the Treasurer from proceeding at any time
with the collection of any rate, tax assessment or any part thereof in
accordance with the provision of the Statutes and By-laws governing the
collection of taxes;
8.
Default of payment of any installment by the day named for payment thereof,
the subsequent installment or installments forthwith become payable;
9.
The 2026 Final Taxes for capped and uncapped property classes, shall be
payable in two (2) installments, of approximately equal amounts on the
following dates, namely:
August 21st, 2026
October 16th , 2026;
BL2026-040 2026 Tax Rates
Page 2 of 5
10. If any section or portion of this By-law 9r of Schedule "A" is found by a court
of competent jurisdiction to be invalid, it is the intent of the Council of the
Corporation of the Town of Collingwood that all remaining sections and
portions of this By-law and of Schedule "A" continue in force and effect;
11. Schedule "A" attached hereto shall be and form part of this By-law;
12. THAT this By-law shall come into full force and effect on the date of final
passage hereof at which time all By-laws and/or resolutions that are
inconsistent with the provisions of this By-law and the same are hereby
repealed or rescinded insofar as it is necessary to give effect to the provisions
of this By-law.
ENACTED AND PASSED 20th day of May, 2026.
MAYOR
BL2026-040 2026 Tax Rates
Page 3 of 5
Town of Collingwood
Summary of Tax Rates - 2025
Schedule "A" to By-law No. 2025-040
... IIUN
TAX
Mlll.lll"'lr'>AI
GENERAL
.EVY
INTY
EDUCATION
TAX RATE
ITOT
"E
11 Residential/Farm
RT
0.696096%
0.100276%
0.321233%
0.153000%
1.270605%
21 Multi-Residential
MT
0.696096%
0.100276%
0.321233%
0.153000%
1.270605%
Multi-Residential
NT
0.696096%
0.100276%
0.321233%
0.153000%
1.270605%
31 Commercial Occupied
CT
0.850838%
0.122568%
0.392643%
0.880000%
2.246048%
Vacant Units/Excess Land
cu
0.850838%
0.122568%
0.392643%
0.880000%
2.246048%
Vacant Commercial Land
ex
0.850838%
0.122568%
0.392643%
0.880000%
2.246048%
New Construction Excess Land
XU
0.850838%
0.122568%
0.392643%
0.880000%
2.246048%
Small Scale On-Farm {1st & 2nd)
C7/C0
0.212709%
0.030642%
0.098161%
0.220000%
0.561512%
41 Industrial Occupied
IT
0.830094%
0.119579%
0.383070%
0.880000%
2.212743%
Vacant Units/Excess Land
IU
0.830094%
0.119579%
0.383070%
0.880000%
2.212743%
Vacant Industrial Land
IX
0.830094%
0.119579%
0.383070%
0.880000%
2.212743%
New Construction Excess Land
JU
0.830094%
0.119579%
0.383070%
0.880000%
2.212743%
Small Scale On-Farm (1 sJ§,_1nd)
17/10
0.207523%
0.029895%
0.095768%
0.220000%
0.553186%
5IAggreg_ate Extraction
VT
0.765705%
0.110304%
0.353356%
0.511000%
1.740365%
61 Pipelines
PT
0.902558%
0.130018%
0.416511%
0.880000%
2.329087%
71 Farmlands
FT
0.174024%
0.025069%
0.080308%
0.038250%
0.317651%
8IManaged Forests
TT
0.174024%
0.025069%
0.080308%
0.038250%
0.317651%
NOTE:
BL2026-040 2026 Tax Rates
Town of Collingwood
Summary of Tax Rates - 2025
Schedule "A
11 to By-law No. 2025-040
1 .....,..._~,... , 1UN
1 Residential/Farm
2 Multi-Residential
Y1v1cr.iT
~I ACC
RG
l\nl l~lll"'IDAI
... -
- ·
0.696096%
GENERAL
CAPITAL LEVY
0.100276%
ITY
0.321233%
EDUCATION
TAX RATE
0.153000%
TOT.
'E
1.270605%
3 Commercial Occupied
Vacant Commercial Land
4 Industrial Occupied
5 Landfill
MP
CF
CV
IP
HF
0.696096%
0.850838%
0.850838%
0.830094%
0.696096%
0.100276%
0.122568%
0.122568%
0.119579%
0.100276%
0.321233%
0.392643%
0.392643%
0.383070%
0.321233%
0.153000%
0.980000%
0.980000%
1.250000%
0.980000%
1.270605%
2.346048%
2.346048%
2.582743%
2.097605%
BL2026-040 2026 Tax Rates