Georgian Bay, Ontario
· No. 2026-027
· adopted 2026-05-06
· summary & facts
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THE CORPORATION
OF
THE TOWNSHIP
OF GEORGIAN
BAY
BY-LAW 2026-027
Being a By--lawto adopt the 2026 taxation
rates
and to establish
due dates for payment
of taxes
and
to
charge
penalties
for
non--payment
of
taxes.
(2026
Final Tax Rate)
WHEREAS
Section
290 of the
Municipal Act, 2001,
8.0.
2001,
c.25
hereinafter
referred
to as "the "Act", provides
that the council of a local
municipality
shall in each year prepare
and adopt estimates
of all sums
required
during
the year for the purposes
of the municipality
including
amounts
sufficient
to pay all debts of the municipality
falling due within
the year,
amounts
required
to be raised for sinking funds or retirement
funds and amounts
required
for any board, commission
or other body;
and
WHEREAS
notice of the draft budget
was provided
in accordance
with
the Township's
procedure
by-law,
and the draft budget
was presented
at
a Public Meeting
held on November
3, 2025,
and
subsequently
adopted
by Council at its meeting
held on December
01, 2025; and
WHEREAS
the Council of the Township
of Georgian
Bay adopted
the
2026
consolidated
budget,
which includes
both operating
and Capital
expenditures
to be funded
through
general
taxation;
and
WHEREAS
Section
307 of the Act provides
that all taxes
shall be levied
upon the whole of the assessment
for real property
or other
assessment
made under the Assessment
Act according
to the amounts
assessed
and
not upon one or more kinds of property
or assessment
or in different
proportions,
unless expressly
authorized
by statute
and that taxes
shall
be deemed
to have
been
imposed
and to be due and payable
on the
dates
specified
in the tax rate by--law, as adopted
by Council; and
By--law2026--027
Page 2 of 7
WHEREAS
the
Council of the District
Municipality
of Muskoka has, in
accordance
with
subsections
7 and
8
of
Section
308
of the
Act
established
the
following
tax
ratios
for the
taxation
year
by By-law
2026-09;
and
Property
Classification
Tax
Ratio
Residential
1.0000
Multi--Residential
1.0000
Commercial
1.1000
Industrial
1.1000
Pipeline
0.7000
Farm
0.2500
Managed
Forests
0.2500
Landfill
1.1000
Aggregate
Extraction
1.1000
WHEREAS
Subsection
312(2)
of the Act provides
that for the purpose
of raising
the
general
local municipal
levy,
a local municipality
shall,
each year,
pass a by--lawlevying a separate
tax rate, on the assessment
in
each
property
class
in the
local
municipality
ratable
for
local
municipality
purposes;
and
WHEREAS
Section
345
of the
Act provides
that
a local municipality
may,
in a by--law, impose
late payment
charges
for the non--payment
of
taxes
by the due date.
Charges
imposed
under subsections
345(2)
and
345(3)
are deemed
to be part of the taxes
on which the charges
have
been
imposed.
No interest
shall be imposed
on the
charges
that
are
deemed
to be taxes;
and
WHEREAS
Subsection
391(1)
of the Act provides
that
a municipality
may pass by--laws imposing
fees or charges
on any class of persons
for
services
or
activities
provided
or
done
by
or
on
behalf
of
the
municipality;
and
WHEREAS
Subsection
398(1)
of the
Act as
provides
that
fees
or
By--Iaw2026-027
Page 3 of 7
WHEREAS
the
Assessment
Act, R.S.O.
1990,
c. A.31
as amended,
prescribes
the classes
of the real property
and sets
out the rules for
assessing
properties
in Ontario,
and
provides
for
preparation
and
amendment
of the assessment
roll used for taxation
purposes;
and
WHEREAS
the Council of the District Municipality of Muskoka has
established
the tax rates
for District
purposes
for the 2026 taxation
year
by By--law2026-14;
and
WHEREAS
the Minister of Finance has prescribed
the 2026 education
tax rates
by O. Reg. 400/98,
as amended,
for school board purposes;
and
WHEREAS
the Council of the Township
of Georgian
Bay deems
it
necessary
to pass a by--lawto adopt and approve
the rates
for the
2026 taxation
year;
NOW THEREFORE
the Council of the Corporation
of the Township
of
Georgian
Bay enacts
as follows:
1.
2026
Tax
Levies
That
the
2026
budget
estimates
be adopted
and that
the
following
monies
be levied in the amount
as set out hereafter:
Township
of Georgian
Bay Purposes:
Township
Purposes
$ 9,854,433
District
of Muskoka
Purposes:
District General
Purposes
$ 10,438,400
District
Healthcare
Purposes
$ 274,580
District Waste
Management
Purposes
$ 1,990,850
District Urban Areas A
--
Water
Services
$ 160,349
District Urban Areas A
--
Sewer
$ 366'740
By-law 2026--027
Page 4 of 7
School
Board
Purposes:
English Public School
Purposes
$ 4,502,368
English Separate
School Purposes
$ 323,851
French Public School Purposes
$ 6,159
French Separate
School
Purposes
$ 8,604
2.
Tax
Rates
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 Georgian
Bay.
3.
Assessment
Added
After the
By--law
The tax rates
be applicable
and levied upon any assessment
which has
been added to the collector's
roll after the passing
of this By--law,for the
current
year,
and that
was not on the assessment
roll upon which the
tax rates were levied.
4.
Special
Levies
In addition to the foregoing
Tax Rates, the following Special Levies shall
be levied and collected:
a.
A levy
for the
purpose
of recovering
amounts
advanced
under the provisions
of the Tile Drainage
Act, R.S.O.
1990
from the benefiting
properties;
and
b.
A levy
for the
purpose
of recovering
amounts
expended
under the provisions
of the Drainage
Act, R.S.O. 1990 from
the benefiting
properties;
and
c.
A levy for any or all other amounts
collectable
pursuant
to
any statute
or by--lawchargeable
to any or all real property
4.1
4.2
4.3
4.4
4.5
By--law2026-027
Page 5 of 7
Tax
Bills
All taxes
and
local
improvement
charges
as
levied,
less
the
amount
of the interim
tax levy, shall become
due and payable
on
August
26, 2026.
The
Treasurer/Director
of
Finance
or
Designate
is
hereby
authorized
to mail, deliver or cause to be mailed or delivered,
the
Final Tax
Notices
to the
person
and address
shown
on the last
revised
Assessment
Roll for The Township
of Georgian
Bay,
in
accordance
with Section
343 of the Municipal Act.
Taxes
shall be payable:
a.
In
person
at
the
Georgian
Bay Township
Administration
Offices, 99 Lone Pine Road, Port Severn,
Ontario;
or
b.
By mail to The Township
of Georgian
Bay,
99 Lone Pine
Road, Port Severn,
ON LOK 180; or
c.
At most financial institutions
(service
charge
may apply);
or
d.
By telephone
or web banking
provided
by certain
financial
institutions
(service
charges
may apply);
or
e.
By pre-authorized
payment;
or
f.
By credit card provider
(as per the Township
Portal);
service
charge
applicable).
That
pursuant
to subsection
345(3)
of the
Act the Treasurer/
Director of Finance or Designate
shall impose
interest
at a rate of
one and
one-quarter
percent
(1.25%)
on the
first
day of each
calendar
month following the due date, and on the first day of the
calendar
month in which default
continues.
That the notice
to be mailed
pursuant
to this By-law contain
the
4.8
4.9
6.
By--law2026--027
Page 6 of 7
provided that the acceptance
of any such part
payment
shall not
affect
the
collection
of any
percentage
charge
imposed
and
collectable
under
Section
4.4
of this
By-law
in respect
of non--
payment
or late payment
of any taxes
or any instalment
thereof.
That failure to receive
the aforementioned
notice prior to the date
for payment
shall not affect the timing
of default or the date from
which penalty and/or interest
may be imposed.
That nothing
in this By--lawshall prevent
the Treasurer/Director of
Finance
or
Designate
from
proceeding
at
any
time
with
the
collection
of any tax, or any part thereof,
in accordance
with the
provisions
or the statutes
and By--lawsgoverning
the collection of
taxes.
General
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.
Force
and
Effect
That this By--lawshall come into force and take
effect
on the day
it is passed.
READ AND ADOPTED
in Open Council this 4th day of May, 2026.
DEEMED ENACTED on the date of signing
this 6thday of May, 2026.
'Wm'm'm
f"
.
ETER KOETSIER,MAYOR
,/