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THE CORPORATION OF THE TOWN OF GANANOQUE
BY-LAW NO. 2026-055
BEING A BY-LAW TO SET THE:
1)
2026 TAX RATES; AND;
2)
2026 TAX RATIOS
WHEREAS the Council of The Town of Gananoque has prepared a budget including
estimates of all sums it requires during the year 2026 for the purposes of the Town
pursuant to Section 290 of the Municipal Act, 2001 , S.O. 2001, c. 25 as amended;
AND WHEREAS the Town of Gananoque 2026 Capital and Operating Budgets
requirements were adopted by By-law No. 2026-055 providing that the following
amounts be raised through taxation:
General Municipal Levy
Police Services Levy
Total Municipal Levy
$8,978,264
$315641245
$12,542,509
AND WHEREAS the 2026 Returned Assessment Roll for The Town of Gananoque,
for taxation in 2026, the amount of taxable assessment thereon is $619,883,600";
AND WHEREAS it is necessary for the Council of The Town of Gananoque, pursuant
to the Municipal Act, 2001 , S.O. 2001 , c. 25, as amended, Section 308 (4), and
Regulations thereto, to establish the tax ratios for The Town of Gananoque;
AND WHEREAS the tax ratios determine the relative amount of taxation to be borne
by each Property Class;
AND WHEREAS the Property Classes have been prescribed by the Minister of
Finance under the Assessment Act R.S.O. 1990, as amended, Section 7, and
Regulations related thereto;
AND WHEREAS pursuant to Section 313 (1) of the Municipal Act, 2001, S.O. 2001 ,
c. 25, as amended, the Council of The Town of Gananoque may establish tax
reductions for prescribed property subclasses for The Town of Gananoque;
AND WHEREAS in accordance with Section 329.1 of the Municipal Act, 2001 , S.O.
2001 , c. 25 as amended, Council has certain options with respect to the calculations
of the amount of taxes for municipal and school purposes payable in respect of
property in the Commercial, Industrial, or Multi-Residential Property Tax Classes for
2023 or a subsequent taxation year;
AND WHEREAS Section 8.0.2 (1) of O.Reg 73/03, as amended by Ontario
Regulation 102/16, allows a municipality to exit certain classes from the tax capping
program if no capped properties in the class are beyond 50% of Current Value
Assessment (CVA) level taxes;
AND WHEREAS the Council has reviewed the provision of the Municipal Act and
hereby deems it necessary and appropriate to adopt optional tools for the purpose of
administering limits for the Commercial, Industrial and Multi-Residential Property Tax
Classes;
AND WHEREAS it is necessary for the Council of The Town of Gananoque pursuant
to the Municipal Act, as amended, Section 312 and Regulations related thereto, to
establish the Tax Rates for Town of Gananoque;
Town of Gananoque By-law No. 2026-055
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AND WHEREAS Sections 307 and 208 of the said Act require tax rates to be
established in the same proportion to tax ratio;·
AND WHEREAS the Council of the Town of Gananoque reviewed Report Council-
FIN-2026-19, and concurs with the staff recommendation;
AND WHEREAS the Council of The Corporation of the Town of Gananoque deems it
appropriate to pass such a By-law to approve the 2026 Tax Rates and Ratios.
NOW THEREFORE the Council of the Corporation of the Town of Gananoque hereby
enact as follows:
That the sum of $8,978,264 shall be raised, for general municipal purposes, in the year
2026 by taxation on the whole of taxable assessment by means of a tax rate imposed
on the respective assessments in accordance with the statutes in that behalf, and as
set forth in Schedule 'A', which is attached hereto and is declared to be included and
form part of this By-law.
1.
That the sum of $3,564,245 shall be raised, for general Police Services
purposes, including emergency services building costs, in the year 2026 by
taxation on the whole of taxable assessment by means of a tax rate imposed on
the respective assessments in accordance with the statutes in that behalf, and
as set forth in Schedule 'A' which is attached hereto and declared to be
included and form part of this By-law.
2.
Further that the Police Services levy be indicated on the 2026 final tax bill
separate from the general municipal levy.
3.
That the 2026 tax ratios for property in the following property classes are hereby
established as follows:
A)
The residential property class is 1.0000;
B)
The multi-residential property class is 1.8475;
C)
The new multi-residential property class is 1.1000;
D)
The commercial property class, including the shopping centre property
class and applicable new construction commercial classes, is 1.8475;
E)
The industrial property class is 1.8940;
F)
The pipeline property class is 1.5789;
G)
The farmland property class is 0.2500; and
H)
The managed forest property class is 0.2500.
4.
That for the purposes of this By-law, the Commercial Property Class includes all
Commercial and Shopping Centre Property Tax Classes as prescribed by
Ontario Regulation 282/98, as amended.
5.
That the tax rate reductions for prescribed subclasses shall be as follows:
A) The commercial excess land subclass and commercial vacant land subclass
shall be reduced by 30%, resulting in an effective tax ratio of 1.2933; and
B) The industrial excess land subclass and industrial vacant land subclass shall
be reduced by 35%, resulting in an effective tax ratio of 1.2311.
6.
That for greater certainty, the tax ratios and subclass reductions established by
this By-law shall apply to the property classes and subclasses as returned on
the 2026 assessment roll.
7.
That the Town of Gananoque has completed four (4) year phase out of the Tax
Capping Program, which commenced in 2017 for the Commercial Class and
that the Industrial and Multi-Residential Classes continue to be excluded from
the capping program.
Town of Gananoque By-law No. 2026-055
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8.
A minimum Current Value Assessment (CVA) tax of 100% of Current Value
Assessment for, newly constructed properties, and new-to-the-class property is
hereby created.
9.
The Town of Gananoque, calculate, bill and collect the education levy using
education tax rates as set by the Province of Ontario.
10.
The said taxes imposed by the By-law together with any Local Improvement
amounts and special charges and rents and rates payable, and reduced by the
amount of the interim levy of taxes authorized by By-law No. 2026-012 of the
Town of Gananoque passed on the 4th February day of 2026, shall be payable
in two (2) installments as follows:
August 31, 2026
October 30, 2026.
11 . In the event of non-payment of these installments of taxes by the due dates, a
penalty of 1.25% shall be added on the first day of each calendar month
thereafter in which default continues but not after the 31 st day of
December, 2026.
12.
All taxes unpaid and overdue as of December 31 , 2026, shall be entered into
the tax arrears ledger and the Treasurer shall add to the amount of all such
unpaid taxes, interest at the rate of 1.25% on the first day of each calendar
month thereafter in which default continues.
13.
The Tax Administrator shall not accept payment for the current year taxes until
all arrears, including penalty and interest, of former years applicable to such
property have been paid in full.
14. A statement of the time and manner of payment and different rates imposed
shall be printed on or be forwarded with the tax bills.
15.
The Tax Administrator, not later than twenty-one (21) days prior to the date that
the first installment is due, shall mail the tax notice or cause it to be mailed to
the last known address or the residence, or the place of business, for all
persons in respect to which taxes are payable.
16.
That the following payment alternatives be provided to the property owners of
The Town of Gananoque:
A)
Preauthorized Payment Plans;
B)
Telephone Payments through most financial institutions;
C)
On-line internet banking Payments;
D)
ATM Payments at most financial institutions in Canada;
E)
Debit Card payments;
F)
Cheque payments at the Municipal Office
G)
By drop box at the Municipal Office, located at
30 King Street East, Gananoque, Ontario.
17. Except as provided in the By-law, all rates imposed for the year 2026 are
deemed to have been imposed and to be due on and from the 1st day of
January, 2026.
18. If any Section or portion of this By-law or of Schedule 'A' is found by a court of
competent jurisdiction to be invalid, it is the intent of the Council of the Town of
Gananoque that all remaining sections and portions of the By-law and Schedule
'A' continue in force and effect.
Town of Gananoque By-law No. 2026-055
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19.
That the effective date of this By-law shail be the date of final passage thereof.
Read a first and second time this 3rd day of June, 2026.
John llieddows, Mayor
(Seal)
Read a third time and finally passed this 17t.h day of June, 2026.
Beddows, Mayor
(Seal)
Town of Gananoque By-law No. 2026-055
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General Purpose Levy
Property Class
Residential
Multi-Residential
New Mulit-Resedential
Farmlands
Commercial- Occupied
Commercial-Excess Land
Commercial-Vacant Land
Commercial (New Constr)-Occupied
Commercial (NewConstr)-Excess Land
Commercial (New Constr)-Vacant Land
Industrial-Occupied
Industrial-Excess Land
Industrial- Vacant Land
Pipeline
Shopping Centre
Shopping Centre ( New Const)
Managed Forests
General Purpose Payment in lieu
Property Class
Residential- PIL General
Residen~al- PIL Full
Commercial PIL- Furr
Commercial PIL-General
By-law No. 2026-055
Schedule 'A'
Municipal
Police Service Total Municipal
RTC/RTQ
Tax Ratio
% of Full Rate
Tax Rate
Tax Rate
RT
1.0000
100%
0.01262273
0.00501105
MT
1.8475
100%
0.02332049
0.00925791
NT
1.1000
100%
0.01388500
0.00551215
FT
0.2500
100%
0.00315568
0.00125276
CT
1.8475
100%
0.02332049
0.00925791
cu
1.2933
70%
0.01632434
0.00648053
ex
1.2933
70%
0.01632434
0.00648053
XT
1.8475
100%
0.02332049
0.00925791
XU
1.2933
70%
0.01632434
0.00648053
xx
1.2933
70%
0.01632434
0.00648053
IT
1.8940
100%
0.02390745
0.00949092
IU
1.2311
65%
0.01553984
0.00616910
IX
1.2311
65%
0.01553984
0.00616910
PT
1.5789
100%
0.01993002
0.00791194
ST
1.8475
100%
0.02332049
0.00925791
ZT
1.8475
100%
0.02332049
0.00925791
TT
0.2500
100%
0.00315568
0.00125276
RTC/RTQ
Tax Ratio
% of Full Rate
RG
1.0000
100%
0.01262273
0.00501105
RP
1.0000
100%
0.01262273
0.00501105
CF
1.8475
100%
0.02332049
0.00925791
CG
1.8475
100%
0.02332049
0.00925791
Town of Gananoque By-law No. 2026-055
5 of 5
Tax Rate
0.01763377
0.03257840
0.01939715
0.00440844
0.03257840
0.02280488
0.02280488
0.03257840
0.02280488
0.02280488
0.03339837
0.02170894
0.02170894
0.02784196
0.03257840
0.03257840
0.00440844
0.01763377
0.01763377
0.03257840
0.03257840
Education
Total
Tax
Tax Rate
0.00153000
0.01916377
0.00153000
0.03410840
0.00153000
0.02092715
0.00038250
0.00479094
0.00880000
0.04137840
0.00880000
0.03160488
0.00880000
0.03160488
0.00880000
0.04137840
0.00880000
0.03160488
0.00880000
0.03160488
0.00880000
0.04219837
0.00880000
0.03050894
0.00880000
0.03050894
0.00880000
0.03664196
0.00880000
0.04137840
0.00880000
0.04137840
0.00038250
0.00479094
0.00000000
0.01763377
0.00153000
0.01916377
0.00880000
0.04137840
0.00000000
0.03257840