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The Corporation of the Town of Fort Erie
By-law 3-2026
Being a By-law to Provide for Interim Taxes for the Year 2026
Whereas Section 317 of the Municipal Act, 2001, S.O. 2001, c. 25 as amended, (the "Act")
provides that the council of a local municipality, before the adoption of estimates for the year,
may pass a by-law levying amounts on the assessment of property in the local municipality
rateable for local municipality purposes; and
Whereas it is deemed appropriate to provide for such interim levy on the assessment of
property in the Town of Fort Erie;
Now therefore the Municipal Council of The Corporation of the Town of Fort Erie enacts as
follows:
1. That in this by-law the following words shall be defined as:
"Minister" shall mean the Minister of Finance;
"MPAC" shall mean the Municipal Property Assessment Corporation.
2. That the amounts levied for 2026 for all property classes shall be equal to the percentage
prescribed by the Minister under Section 317(3) of the Act; or, 50%, if no percentage is
prescribed, of the total taxes for municipal and school purposes levied in the year 2025.
3. That for the purposes of calculating the total amount of taxes for the year 2025 under
Section 2, if any taxes for municipal and school purposes were levied on a property for only
part of 2025 because assessment was added to the collector's roll during 2025, an amount
shall be added equal to the additional taxes that would have been levied on the property if
taxes for municipal and school purposes had been levied for the entire year.
4. That the provisions of this by-law apply in the event that assessment is added for the year
2025 to the collector's roll after the date this by-law is passed and an interim levy shall be
imposed and collected.
5. That all taxes levied under this by-law shall be payable to the office of the Treasurer, or any
financial institution within the Town of Fort Erie, in accordance with the provisions of this by-
law.
6. 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.
7. That the interim tax levy imposed by this by-law shall be paid in two installments due on the
following dates:
i.
One-half (1/2) thereof on the 27th day of February of 2026; and
ii.
One-half (1/2) thereof on the 30th day of April of 2026.
Non-payment of the amount on the dates stated above shall constitute default and any
subsequent installments shall forthwith become payable.
8. That the Treasurer may mail or cause to be mailed to the address of the residence or place
of business of each person taxed under this by-law, a notice specifying the amount of taxes
payable, or such other address as the taxpayer directs.
By-law 3-2026 Page 2 of 2
9. That the notice to be mailed under this by-law shall contain the particulars provided for in
this by-law and the information required to be entered in the collector's roll under Section
343 of the Act.
10. That the final levy for the year 2026 to be made under the Act, shall be reduced by the
amount to be raised by the levy imposed by this by-law.
11. That the provisions of Section 317 of the Act, as amended, apply to this by-law.
12. That the Treasurer shall be 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 into under Section 378 of the Act.
13. That nothing in this by-law shall prevent the Treasurer from proceeding at any time with the
collection of any tax, or any part thereof, in accordance with the provisions of the statutes
and by-laws governing the collection of taxes.
14. That in the event of any conflict between the provisions of this by-law and any other by-law,
the provisions of this by-law shall prevail.
15. That this by-law shall come into force and take effect on the day of the final passing thereof.
16. 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 26th day of January 2026.
Mayor
Clerk