| tax rate | Schedule A: Columns: Municipal Urban, Municipal Rural, County, Education, Total Urban, Total Rural. Rows: C7 Commercial Small Scale On Farm Business 1: 0.00260692, 0.00237230, 0.00223490, 0.00220000, 0.00704182, 0.00680720; CT Commercial Taxable: Full: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; CU Commercial Taxable: Excess Land: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; CX Commercial Taxable: Vacant Land: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; DT Office Building Taxable: Full: 0.01042793, 0.00948941, 0.00893982, 0.00880000, 0.02816775, 0.02722923; DU Office Building Taxable: Excess Land: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; E- Exempt Used only with RTC = E (exempt): 0.00000000, 0.00000000, 0.00000000, 0.00000000, 0.00000000, 0.00000000; FT Farm Taxable: Full: 0.00183914, 0.00167362, 0.00157669, 0.00038250, 0.00379833, 0.00363281; GT Parking Lot Taxable: Full: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; IT Industrial Taxable: Full: 0.01596374, 0.01452700, 0.01368565, 0.00880000, 0.03844939, 0.03701265; I0 IND SM Scale Farm Bus 2: 0.00399093, 0.00363175, 0.00342141, 0.00220000, 0.00961235, 0.00925316; I7 Industrial Small Scale On Farm Business 1: 0.00399093, 0.00363175, 0.00342141, 0.00220000, 0.00961235, 0.00925316; IU Industrial Taxable: Excess Land: 0.01596374, 0.01452700, 0.01368565, 0.00880000, 0.03844939, 0.03701265; IX Industrial Taxable: Vacant Land: 0.01596374, 0.01452700, 0.01368565, 0.00880000, 0.03844939, 0.03701265; LT Large Industrial Taxable: Full: 0.02008341, 0.01827591, 0.01721743, 0.00880000, 0.04610084, 0.04429333; LU Large Industrial Taxable: Excess Land: 0.02008341, 0.01827591, 0.01721743, 0.00880000, 0.04610084, 0.04429333; MT Multi-Residential Taxable: Full: 0.01471312, 0.01338894, 0.01261350, 0.00153000, 0.02885662, 0.02753244; NT New Multi-Residential Taxable: Full: 0.00735656, 0.00669447, 0.00630675, 0.00153000, 0.01519331, 0.01453122; PT Pipeline Taxable: Full: 0.00954293, 0.00868407, 0.00818112, 0.00880000, 0.02652405, 0.02566518; R1 Residential Taxable: FAD Phase I: 0.00183914, 0.00167362, 0.00157669, 0.00038250, 0.00379833, 0.00363281; RT Residential Taxable: Full: 0.00735656, 0.00669447, 0.00630675, 0.00153000, 0.01519331, 0.01453122; ST Shopping Centre Taxable: Full: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; SU Shopping Centre Taxable: Excess Land: 0.01042768, 0.00948919, 0.00893961, 0.00880000, 0.02816729, 0.02722880; TT Managed Forests Taxable: Full: 0.00183914, 0.00167362, 0.00157669, 0.00038250, 0.00379833, 0.00363281; VT Aggregate Extraction Taxable: Full: 0.01298980, 0.01182072, 0.01113610, 0.00511000, 0.02923590, 0.02806682; CH Commercial Taxable: Full, Shared PIL: 0.01042768, 0.00948919, 0.00893961, 0.01250000, 0.03186729, 0.03092880; CH1 Commercial Taxable: Full, Shared PIL (reduced education): 0.01042768, 0.00948919, 0.00893961, 0.00980000, 0.02916729, 0.02822880; DH Office Building Taxable: Full, Shared PIL: 0.01042768, 0.00948919, 0.00893961, 0.01250000, 0.03186729, 0.03092880; IH Industrial Taxable: Full, Shared PIL: 0.01596374, 0.01452700, 0.01368565, 0.01250000, 0.04214939, 0.04071265; IJ Industrial Taxable: Vacant Land, Shared PIL: 0.01596374, 0.01452700, 0.01368565, 0.01250000, 0.04214939, 0.04071265; IK Industrial Taxable: Excess Land, Shared PIL: 0.01596374, 0.01452700, 0.01368565, 0.01250000, 0.04214939, 0.04071265; LH Large Industrial Taxable: Full, Shared PIL: 0.02008341, 0.01827591, 0.01721743, 0.01250000, 0.04980084, 0.04799333; LI Large Industrial Taxable: Water Intake System, Shared PIL: 0.02008341, 0.01827591, 0.01721743, 0.01250000, 0.04980084, 0.04799333; LK Large Industrial Taxable: Excess Land, Shared PIL: 0.02008341, 0.01827591, 0.01721743, 0.01250000, 0.04980084, 0.04799333; LN Large Industrial Taxable: Non-Generating Station, Shared PIL: 0.02008341, 0.01827591, 0.01721743, 0.01250000, 0.04980084, 0.04799333; LS Large Industrial Taxable: Generating Station, Shared PIL: 0.02008341, 0.01827591, 0.01721743, 0.01250000, 0.04980084, 0.04799333; CF Commercial PIL: Full: 0.01042768, 0.00948919, 0.00893961, 0.01250000, 0.03186729, 0.03092880; CG Commercial PIL: General: 0.01042768, 0.00948998, 0.00893961, 0.00000000, 0.01936729, 0.01842959; GF Parking Lot PIL: Full: 0.01042768, 0.00948998, 0.00893961, 0.01250000, 0.03186729, 0.03092959; HF Landfill PIL: Full: 0.01443150, 0.01313376, 0.01237206, 0.01250000, 0.03930357, 0.03800583; RG Residential PIL: General: 0.00735656, 0.00669503, 0.00630675, 0.00000000, 0.01366331, 0.01300178 | Schedule "A" |
| due dates | 50% of the total final bill shall be due twenty-one (21) days after the date of mailing or June 26, 2026, whichever is the later; and the balance of the final bill shall be due on September 25, 2026. | s. 8(a)-(b) |
| penalty interest | penalty of one and one quarter percent (1.25%), charged per month, charged on the first day of each month following default of payment of any taxes not paid by the specified due date. | s. 9 |
scout note
Town of Greater Napanee by-law establishing 2026 tax rates by class (municipal, Lennox & Addington County, education) and providing for collection of taxes.