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The Corporation of the Town of Fort Erie
By-law 28-2026
Being a By-law to Set the 2026 Tax Rates and
to Levy Taxes for the Year 2026
Whereas Section 312(2) of the Municipal Act, 2001, S.O. 2001, c. 25 as amended, (the "Act")
provides for the purposes of raising the general local municipality 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 municipality
purposes; and
Whereas Section 312(6) of the Act provides that the tax rates to be levied under subsection (2)
or (4) are subject to the following restrictions
1. The rates must be set so that when levied on the applicable assessment rateable for local
municipality purposes, an amount equal to the general local municipality levy or special
local municipality levy, as the case may be, is raised.
2. The rates on the different classes of property must be in the same proportion to each
other as the tax ratios established under section 308 for the property classes are to each
other; and
Whereas Section 257.7 (1) of the Education Act R.S.O. 1990, c. E.2, as amended, (the
"Education Act") provides that every municipality shall, subject to the regulations, in each year,
levy tax at the rates prescribed under Section 257.12 of the Education Act, on residential and
business property in the municipality, according to the last returned assessment roll; and
Whereas Section 257.12 (1) of the Education Act provides that the Minister of Finance may
make regulations prescribing the tax rates for school purposes for the purposes of Section
257.7; and
Whereas The Regional Municipality of Niagara has by By-law 2026-15 set Niagara's 2026 tax
ratios at 1.0000 for the residential class, 1.0000 for the new multi-residential class, 1.9700 for
the multi-residential class, 1.7021 for the pipelines class, 1.7349 for the commercial class,
2.6300 for the industrial class and 2.140048 for the aggregate extraction class; and
Whereas The Regional Municipality of Niagara has, by By-law 2026-16, set the tax rates for the
Region Levy, Waste Management and Transit; and
Whereas the Minister of Finance has by Ontario Regulation 420/24 prescribed the tax rates for
school purposes; and
Whereas it is necessary for the Municipal Council of The Corporation of the Town of Fort Erie,
pursuant to the Act, to levy on the whole rateable property according to the last returned
assessment roll for the 2026 tax levy for the Town of Fort Erie, the sums set forth for various
purposes in Schedule A attached to and forming part of this by-law.
Now, therefore, the Municipal Council of The Corporation of the Town of Fort Erie enacts as
follows:
1. That for the Year 2026, the levy upon the assessment classes of the rates of taxation
pursuant to current value assessment for general purposes as set out in Schedule A
attached to and forming part of this by-law, is approved and adopted.
2. That the levy provided for in Schedule A attached to this by-law shall be reduced by the
amount of the interim levy for 2026 as approved by By-law 3-2026.
By-law 28-2026 Page 2 of 2
3. That payments in lieu of taxes due to The Corporation of the Town of Fort Erie shall be
based on the assessment roll and the tax rates for the Year 2026.
4. That in the case of railway right-of-way and utility transmission corridor taxes due to The
Corporation of the Town of Fort Erie in accordance with the regulations as prescribed by the
Minister of Finance, pursuant to the Act, the actual amount due to The Corporation of the
Town of Fort Erie shall be based on the assessment roll and the tax rates for the Year 2026
as approved by regulation.
5. That the following due dates and tax rates are established for the following assessment
classes for the final tax levy for 2026:
a) Due on each of June 30, 2026, and September 29, 2026
Class
2026 Rate
Residential
1.895328%
Pipelines
3.845616%
Farmlands and Managed Forests
0.473833%
Commercial, no education (PBA)
3.022765%
b) Due on each of July 31, 2026, and September 29, 2026
Class
2026 Rate
Multi-residential
3.585386%
Commercial occupied
3.902765%
Commercial, excess/vacant
3.902765%
Industrial, occupied
5.462324%
Industrial, excess/vacant
5.462324%
Aggregate Extraction
4.239665%
Non-payment of the amount on the dates stated above shall constitute default, and any
subsequent installments shall become payable.
6. That the minimum tax bill shall not be less than $10.00.
7. That taxes shall be paid on or before the due date of each installment to the Treasurer of
the Town of Fort Erie at 1 Municipal Centre Drive, Fort Erie, Ontario, L2A 2S6, or at most
financial institutions, in accordance with the provisions of this by-law.
8. That a penalty of one and one-quarter percent (1.25%) of the amount of each installment
shall be imposed on the first day of default and an interest charge of one and one-quarter
percent (1.25%) imposed on the first day of each calendar month thereof in which default
continues until the taxes are paid as prescribed by Section 345 of the Act.
9. That the Treasurer is authorized to accept part payment from time to time on account of any
taxes due, and to give a receipt of such part payment. No part payment shall be accepted
on account of taxes in respect of which a tax arrears certificate is registered under the Act,
except under an extension agreement entered under Section 378 of the Act.
10. That the Clerk of the Town is authorized to affect any minor modifications, corrections or
omissions, solely of an administrative, numerical, grammatical, semantical or descriptive
nature to this by-law or its schedules after the passage of this by-law.
Read a first, second and third time and finally passed this 27th day of April 2026.
Mayor
Clerk
Property Class
RTC/RTQ
Tax
Town
Region
Waste Mgmt
Transit
Education
Total
Current
Town
Region
Waste Mgmt
Transit
Education
Total
Code
Ratio
Tax Rate
General/Police
Tax Rate
Tax Rate
Tax Rate
Tax Rate
Value Assessmt
Levy
General/Police
Levy
Levy
Levy
2025 Levy
Residential & New Multi-Residential
RT;NT
1.000000
0.803606%
0.774131%
0.071087%
0.093504%
0.153000%
1.895328%
4,024,857,158
$
32,344,018
$
31,157,666
$
2,861,135
$
3,763,390
$
6,158,031
$
76,284,241
$
Multi-Residential
MT
1.970000
1.583104%
1.525038%
0.140041%
0.184203%
0.153000%
3.585386%
42,991,117
$
680,594
$
655,631
$
60,205
$
79,191
$
65,776
$
1,541,397
$
Commercial occupied
CT;DT;ST;GT
1.734900
1.394176%
1.343040%
0.123329%
0.162220%
0.880000%
3.902765%
262,793,338
$
3,663,802
$
3,529,420
$
324,100
$
426,303
$
2,312,581
$
10,256,206
$
General rate only (PBA)
CM
1.734900
1.394176%
1.343040%
0.123329%
0.162220%
0.000000%
3.022765%
26,256,000
$
366,055
$
352,629
$
32,381
$
42,592
$
-
$
793,657
$
excess land
CU;DU;SU;GU
1.734900
1.394176%
1.343040%
0.123329%
0.162220%
0.880000%
3.902765%
4,727,109
$
65,904
$
63,487
$
5,830
$
7,668
$
41,599
$
184,488
$
vacant land
CX
1.734900
1.394176%
1.343040%
0.123329%
0.162220%
0.880000%
3.902765%
18,484,500
$
257,706
$
248,254
$
22,797
$
29,986
$
162,664
$
721,407
$
Industrial
IT;LT
2.630000
2.113484%
2.035965%
0.186959%
0.245916%
0.880000%
5.462324%
47,198,054
$
997,523
$
960,936
$
88,241
$
116,068
$
415,343
$
2,578,111
$
excess land
IU:LU
2.630000
2.113484%
2.035965%
0.186959%
0.245916%
0.880000%
5.462324%
981,541
$
20,745
$
19,984
$
1,835
$
2,414
$
8,638
$
53,615
$
vacant land
IX;LX
2.630000
2.113484%
2.035965%
0.186959%
0.245916%
0.880000%
5.462324%
3,928,000
$
83,018
$
79,973
$
7,344
$
9,660
$
34,566
$
214,560
$
Aggregate Extraction
VT
2.140048
1.719755%
1.656677%
0.152130%
0.200103%
0.511000%
4.239665%
3,419,700
$
58,810
$
56,653
$
5,202
$
6,843
$
17,475
$
144,984
$
Pipelines
PT
1.702100
1.367818%
1.317648%
0.120997%
0.159153%
0.880000%
3.845616%
17,857,000
$
244,251
$
235,292
$
21,606
$
28,420
$
157,142
$
686,712
$
Farmlands
FT
0.250000
0.200902%
0.193533%
0.017772%
0.023376%
0.038250%
0.473833%
59,972,100
$
120,485
$
116,066
$
10,658
$
14,019
$
22,939
$
284,168
$
Managed Forests
TT
0.250000
0.200902%
0.193533%
0.017772%
0.023376%
0.038250%
0.473833%
1,243,400
$
2,498
$
2,406
$
221
$
291
$
476
$
5,892
$
4,514,709,017
$
38,905,409
$
37,478,397
$
3,441,557
$
4,526,845
$
9,397,229
$
93,749,437
$
Town
Region
Education
Total
CVA
Railway Right of Way
WT
127.80
$
150.03
$
291.60
$
569.43
$
263.67
33,698
$
39,558
$
n/a
n/a
76,886
$
150,142
$
Hydro Right of Way
UT
182.20
$
213.89
$
436.50
$
832.59
$
88.13
16,057
$
18,850
$
n/a
n/a
38,469
$
73,376
$
49,755
$
58,408
$
-
$
-
$
115,355
$
223,518
$
2026
2025
Increase
Business Improvement Areas
Tax Levy
Assessment
Rate
Tax Rate
Tax Rate
(Decrease)
Residential & New Multi-Residential
1.895328%
1.818524%
4.22%
Bridgeburg BIA
40,700
$
Multi-Residential
3.585386%
3.434082%
4.41%
Commercial occupied
15,026,520
$
0.246583%
Commercial occupied
3.902765%
3.769517%
3.53%
Commercial vacant/excess land
1,380,500
$
0.246583%
General rate only (PBA)
3.022765%
2.889517%
4.61%
Industrial occupied
-
$
0.373805%
excess land
3.902765%
3.769517%
3.53%
Industrial vacant/excess land
65,000
$
0.373805%
vacant land
3.902765%
3.769517%
3.53%
Industrial
5.462324%
5.260328%
3.84%
Ridgeway BIA
45,000
$
excess land
5.462324%
5.260328%
3.84%
Commercial occupied
12,823,815
$
0.325688%
vacant land
5.462324%
5.260328%
3.84%
Commercial vacant/excess land
88,100
$
0.325688%
Aggregate Extraction
4.239665%
4.075301%
4.03%
Industrial occupied
597,000
$
0.493722%
Pipelines
3.845616%
3.714888%
3.52%
Farmlands
0.473833%
0.454632%
4.22%
Crystal Beach BIA
33,390
$
Managed Forests
0.473833%
0.454632%
4.22%
Commercial occupied
9,938,924
$
0.303706%
Commercial vacant/excess land
870,300
$
0.303706%
Industrial occupied
122,000
$
0.460400%
CORPORATION OF THE TOWN OF FORT ERIE
2026 TAX RATES
Schedule A to By-law 28-2026
TAX IMPACT