What is the tax rate? When are taxes due? How is property assessed?
In the Town of Essex, Ontario, property tax & assessment rules are set by By-law No. 2505 — 2026 Interim Tax Levy (schedule of rates) and 1 other bylaw, verified 2026-10-23. Due dates: Installment 1: February 27, 2026; Installment 2: April 30, 2026.
By-law No. 2505 — 2026 Interim Tax Levy (schedule of rates)
adopted bylaw
due dates
Installment 1: February 27, 2026; Installment 2: April 30, 2026
"February 27, 2026" and "April 30, 2026"
penalty interest
Penalty: one and one-quarter percent {1-1/4%} on first day following due date and additional one and one-quarter percent (1-1/4%) on first of each calendar month; penalty rate fifteen percent (15%) per annum. Interest: one and one-quarter percent (1-1/4%) per month on taxes in default on January 1, 2026.
"one and one-quarter percent {1-1/4%} shall be imposed as penalty"; "fifteen percent (15%) per annum"; "one and one-quarter percent (1-1/4%) per month"
scout note
Interim tax levy by-law linked from town taxes page; 2-page PDF is the rate schedule only. Interim installments due last business day of February and April.
By-law No. 2526 — Establish 2026 Tax Rates (Schedule A rates by ward and class)
adopted bylaw
tax rate
Schedule 'A' 2026 Property Tax Rates by Ward and Property Class. Total tax rates include: Wards 1 and 4: Residential (RT) 0.018919; Multi-Residential (MT) 0.020658; New Multi-Residential (NT) 0.020658; Farmland (FT) 0.004394; Farmland Awaiting Development (R1) 0.004394; Commercial-Taxable (CH) 0.033216; Commercial-Occupied (CT) 0.029516; Commercial-Excess Land (CU) 0.027482; Commercial-Vacant Land (CX) 0.016672; Shopping Centre (ST) 0.029437; Office Building (DT) 0.029516; Industrial-Taxable (IH) 0.045557; Industrial-Occupied (IT) 0.041857; Large Industrial (LT) 0.051882; Pipeline (PT) 0.029699; Managed Forest (TT) 0.004394. Wards 2 and 3: Residential (RT) 0.018229; Multi-Residential (MT) 0.019899; New Multi-Residential (NT) 0.019899; Farmland (FT) 0.004221; Farmland Awaiting Development (R1) 0.004221; Commercial-Taxable (CH) 0.030569; Commercial-Occupied (CT) 0.026869; Commercial-Excess Land (CU) 0.025408; Commercial-Vacant Land (CX) 0.015276; Shopping Centre (ST) 0.026790; Office Building (DT) 0.026869; Industrial-Taxable (IH) 0.042316; Industrial-Occupied (IT) 0.038616; Large Industrial (LT) 0.050029; Pipeline (PT) 0.028800; Managed Forest (TT) 0.004221. Additional class variants and payments in lieu are set out in Schedule 'A'.
Schedule "A"
due dates
Two installments: 50% due July 31, 2026; balance 50% due October 30, 2026. Supplementary tax levies due dates established by Treasurer.
s. 8(a)-(b); s. 9
penalty interest
1-1/4% penalty on default, added first day following due date and first day of each calendar month; penalty at 15% per annum. Interest on final tax levy in default on January 1, 2026 at 1-1/4% per month; on all other taxes in default on January 1, 2026 at 1-1/4% per month.
s. 10-11
scout note
Town of Essex 2026 property tax rates by ward and property class (Schedules A and Appendix A for storm-system properties). PDF contains schedules only, no enacting text.
Town of Essex — Taxes
Interim bill issued February, due last business day of February and April; final bill issued July, due last business day of July and October; links to interim and rate by-laws.