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THE CORPORATION OF THE TOWNSHIP OF ESSA
BY-LAW 2026 — 09
Being a By-law to provide for the adoption of tax rates for 2026.
WHEREAS the Municipal Act, S.O. 2001, Chapter 25 provides that the Council of the
local Municipality shall in each year prepare and adopt estimates of all sums required during the
year on all rateable property in the local municipality; and
WHEREAS the Municipal Act, S.O. 2001, Chapter 25 provides that the Council of the
local Municipality shall in 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 The Municipal Act, $.O. 2001, Chapter 25 Sections 308(2)(5), provides that
a set of tax ratios shall be established for every municipality and that the County of Simcoe By-
law No. 7172-26 passed on March 24, 2026, established these tax ratios; and
WHEREAS the Assessment Act, R.S.O. 1990, Chapter A.31, as amended, establishes
the classes of real property and methods of assessment, as well as provides for alterations to
the Collector's Roll; and
WHEREAS the Council of the Township of Essa has reviewed the estimates required for
all purposes for the year 2026 and has held special meetings for budget discussions on
November 18, 2025, December 17, 2025 and January 14, 2026, as advertised to the public,
pursuant to section 291 of the Municipal Act, S.O. 20071;
WHEREAS the Municipal Act, S.O. 2001, Chapter 25, Section 391 as amended, permits
the imposition of fees or charges on persons for services provided or done by or on behalf of
any other municipality; and
WHEREAS the Municipal Act, S.O. 2001, Chapter 25, Section 398(1) (2) as amended,
permits that fees or charges constitute a debt of the person to the municipality and that such
amount owing can be added to the Tax Roll and collected in same manner as municipal taxes;
and
WHEREAS County of Simcoe By-law No. 7172-26 passed on March 24, 2026,
established tax rates for County purposes for the year 2026; and
WHEREAS Section 257.12.1(b) of the Education Act, R.S.O. 1990, c.E.2 as amended,
provides for the Minister of Finance to make regulations prescribing tax rates for school
purposes, as established in Ontario Regulations;
NOW THEREFORE the Council of the Corporation of the Township of Essa enacts as follows:
1. The 2026 levy for Township purposes, levy is hereby set at $13,940,235.00
2. The 2026 estimate for Simcoe County purposes, including Simcoe County Waste
Management costs, is hereby set at $12,089,027.00
By-law 2026-09
Page 2
10.
The 2026 estimate for Education purposes is hereby set at $8,965,654.00
The tax rates shown on Schedule “A” attached hereto and forming part of this By-Law
shall be levied upon and collected from the whole of the assessment for real property, in
accordance with the last returned Assessment Roll for the Township of Essa.
The taxes on railway rights of way (ROVV) for 2026 is due to the Township in accordance
with the prescribed rates as established by the Minister of Finance pursuant to section
315 of the Municipal Act, S.O. 2001, as amended, and the ROW taxes due shall be
based on the assessment roll and the tax rates for the year.
The collector shall mail or cause the same to be mailed, not later than 21 days prior to
the date the first instalment is due, to the residence or place of business of such person
indicated on the last revised assessment roll, a written or printed notice specifying the
amount of taxes payable, the date by which it is to be paid and the penalty charge
imposed for late payment.
The date(s) for payment of taxes levied under the authority of this By-law shall be as
follows:
Due date of First Final Instalment
Three banking days before the last banking day of September
Due date of Second Final Instalment
Three banking days before the last banking day of November
That the taxes shall be payable to the Corporation on or before the due date and shall
be payable at the Municipal Office, or at the Banks of Nova Scotia in Angus and Alliston,
or at the Royal Bank of Canada in Cookstown, or at the Toronto-Dominion Bank in
Alliston. Payments made at the above Bank branches shall be deemed to be paid to the
Corporation on the date the Township receives the payment. The resident (or presenter
of the bill) will be responsible to pay any applicable service charge to the financial
institution accepting the payment. Electronic Fund Transfers (EFT) are available
through a Pre-Authorized Payment Plan with the Township and Telephone EFT with
various Financial Institutions. In addition, payment can be left after hours at the
Municipal Office drop box on the lower level, side entrance.
That the Treasurer of the Corporation shall add to the amount of all taxes due and
unpaid and levied under the authority of this By-law, a penalty charge equal to one and
one-quarter (1.25%) per cent of such amount on the first day of the calendar month
following the due date, and on the first day of each calendar month thereafter in which
default continues. After the end of the year in which the taxes are levied and are unpaid,
statutory interest of one and one-quarter (1.25%) per cent per month will apply.
That the Treasurer and/or designate, are hereby authorized to accept part payment from
time to time on account of any such taxes that are due and to give a receipt for such part
payment, provided that acceptance of any such part payment shall not affect the
collection of any penalty charges imposed and collectable in respect of non-payment of
the taxes or any installment thereof, and that such part-payment is applied first against
the principal taxes owing.
By-law 2026-09
Page 3
11. That there be imposed a handling fee of $40.00 for any returned cheques.
12. This By-law shall come into force and take effect on the date it is finally passed.
READ A FIRST, AND TAKEN AS READ A SECOND AND THIRD TIME AND FINALLY
PASSED on this the 15" day of April 2026.
Sandié Macdonald, Mayor
rus. |
Krista Pascoe,
Manager of Legislative Services/Clerk
By-law 2026-09
Page 4
Schedule A
The Corporation of the Township of Essa
By-law 2026-09
2026 Final Tax Rates |
ee Tax ye = pace ri Education | Total Tax
Class Tax Rate Rate
Rate rate
Residential RT 0.00270424) 0.00321233] 0.00153000| 0.00844657
Multi-Residential MT 0.00370424| 0.00321233| 0.00153000] 0.00844657
Commercial - Occupied CTIST 0.00452769] 0.00392643] 0.00880000) 0.01725412
Commercial - Wacant'/Excess Land CUICX 0.00452789) 0.00392643) 0.00880000) 0.01725412
Commercial - Small Scale Farming COICT 0.00113192| 0.00098161] 0.00220000) 0.00431353
Industrial - Occupied TWLT 0.00441731| 0.00383070| 0.00880000| 0.01704801
Industrial - VacantExcess Land IUD 0.00441731| 0.00383070] 0.00880000| 0.01704804
Pipeline PT O.00480252| 0.00416511| 0.00880000) 0.01776803
Farmland FT 0.00092606) 0.00080208) 0.00038250] 0.00211164
Managed Forest Li 0.00082606) 0.00080308) 0.00038250|) 0.00211164
Agoregate Extraction VT O.00407466) 0.00353356] 0.00511000| 0.01271822
Payment-in-Lieu: Residential - Full RF 0.00370424) 0.00321233) 0.00153000) 0.00844657
Payment-in-Lieu: Residential - General RG 0.00270424| 0.00321233] 0.00000000| 0.00691657
Payment-in-Lieu: Commercial - Full CF 0.00452769| 0.003: 3] O.00860000| 0.01825412|
Payment-in-Lieu: Commercial - General CG 0.00452769) 0.00392643) O0.00000000| 0.00845412
Payment-in-Lieu: Industrial - Full lH 0.00441731| 0.00283070| 0.01250000) 0.02074804
Payment-in-Lieu: Industrial - Yacant/Excess Land IK G.00441731] 0.00382070| 0.01250000) 0.02074804
Payment-in-Liew: Industrial - General IS 0.00441731| 0.00383070| O0.00000000| 0.00824804