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THE CORPORATION OF THE TOWN OF GREATER NAPANEE
BY-LAW NO. 2026-0037
A By-law to Establish Tax Rates and to Provide for the Collection of Taxes for
the Year 2026
WHEREAS Section 290(1) of the Municipal Act, S.O. 2001, c.25, as amended provides
that a local municipality shall in each year prepare and adopt a budget including estimated
of all sums required during the year for the purposes of the municipality; for services or
activities provided or done by or on behalf of it;
AND WHEREAS the 2026 municipal budget for the Municipality was proposed by the
Mayor and adopted in accordance with Part VI.1 of the Municipal Act, S.O. 2001 and
Ontario Regulation 530/22;
AND WHEREAS pursuant to subsection 284.16 of the Municipal Act, 2001, the 2026
municipal budget was deemed adopted following the expiration of the mayoral veto
period;
AND WHEREAS subsection312(2) of the Municipal Act, 2001 provided that, for the
purposes of raising the general municipal levy, the Council of a local municipality shall,
after the adoption of the estimated for the year, pass a by-law levying a separate tax rate
on the assessment in each property class;
AND WHEREAS the Corporation of the County of Lennox and Addington has, by By- law
No. 3653/26 established the tax ratios for the year 2026, a copy of which is attached as
Schedule "D";
AND WHEREAS the Corporation of the County of Lennox and Addington has, by By- law
No. 3654/26 established the County's levy requirements and established tax rates for
County purposes for the year 2026, a copy of which is attached as Schedule "E";
AND WHEREAS pursuant to the budget adopted March 18, 2026 the Corporation of the
County of Lennox & Addington adopted estimates of all sums required by The Corporation
of the County of Lennox & Addington for the purposes of the County and to provide a levy
on the lower tier municipalities;
AND WHEREAS the Corporation of the Town of Greater Napanee is required to levy and
collect the tax rates prescribed for education purposes on the residential and business
property within the Corporation of the Town of Greater Napanee;
AND WHEREAS Section 326 of the Municipal Act, 2001 provides that a municipality may
identify special services which are received in some areas of the municipality and not in
others, and implement a special local levy which represents the additional costs to the
municipality for providing the special service to those areas;
AND WHEREAS the Council of the Corporation of the Town of Greater Napanee deems
it advisable to implement a special local levy for the year 2026 to raise the funds
required to provide curbside garbage collection, which is only provided to residential
dwellings and multi-residential dwellings of five (5) units or less;
AND WHEREAS an interim levy was made before the adoption of the estimates for the
current year.
NOW THEREFORE the Council of The Corporation of the Town of Greater Napanee
enacts as follows:
1.
For the year 2026, the Corporation of the Town of Greater
Napanee shall levy the rates of taxation per current value
assessment for various purposes as set out in Schedule "A"
attached to this by-law.
2.
For the year 2026, the Corporation of the Town of Greater
Napanee shall include a flat rate surcharge for curbside collection
in the amount of $150 for residential dwelling properties, and
multi-residential dwelling properties five (5) units or less as set out
Schedule "A" attached to this by-law.
3.
The estimates for the current year are as set forth in Schedule "B"
attached to this by-law.
4.
The levy provided for in Schedule "B" attached to this by-law shall
be reduced by the amount of the interim levy for 2026.
5.
For the year 2026, The Corporation of the Town of Greater
Napanee shall levy the rates of taxation per current value
assessment for education purposes as set out in Schedule "C"
attached to this by-law.
6.
For payments in lieu of taxes due to The Corporation of the Town
of Greater Napanee, the actual amount due to The Corporation
of the Town of Greater Napanee shall be based on the
assessment roll and the tax rates for the year 2026.
7.
For the railway rights-of-way taxes due to The Corporation of the
Town of Greater Napanee, in accordance with the regulations as
established by the Minister of Finance, pursuant to the Municipal
Act, 2001, subsection 315(1) 1 and 2, the actual amount due to
The Corporation of the Town of Greater Napanee shall be based
on the assessment roll and the applicable tax rate per acre for
2026.
8.
The levy for municipal, county, education and special area
purposes on all classes shall become due and payable as follows:
a. 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
b. the balance of the final bill shall be due on September 25,
2026.
9.
As provided under Section 345 of the Municipal Act, 2001, there
shall be imposed a 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.
10.
That taxes are payable at par to The Corporation of the Town of
Greater Napanee at its office in Napanee, by filing an application
for pre-authorized payment for automatic debit of instalment from
bank account, by internet banking or at most financial institutions.
11.
If any section or portion of this by-law or of the schedules attached
hereto are found by a court of competent jurisdiction to be invalid,
it is the intent of the Council of The Corporation of the Town of
Greater Napanee that all remaining sections and portions of this
by-law and of the schedules continue in force and effect.
12.
The Schedules attached hereto shall be and form a part of this by-
law.
13.
This by-law shall come into force and take effect on the date it is
finally passed.
Read a first and second time and finally passed this 23rd day of April, 2026.
Terry Richardson, Mayor
Jessica Walters, Clerk
By signing this by-law on ______________, I Mayor Richardson confirm that I will not exercise the
power to veto this by-law and the by-law is deemed approved.
RTC/RTQ
Description
Ratios
Municipal Urban Municipal Rural
County
Education
Total Urban Total Rural
C7
Commercial Small Scale On Farm Business 1
0.354367
0.00260692
0.00237230
0.00223490
0.00220000 0.00704182 0.00680720
CT
Commercial Taxable: Full
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
CU
Commercial Taxable: Excess Land
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
CX
Commercial Taxable: Vacant Land
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
DT
Office Building Taxable: Full
1.417500
0.01042793
0.00948941
0.00893982
0.00880000 0.02816775 0.02722923
DU
Office Building Taxable: Excess Land
1.417467
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
0.250000
0.00183914
0.00167362
0.00157669
0.00038250 0.00379833 0.00363281
GT
Parking Lot Taxable: Full
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
IT
Industrial Taxable: Full
2.170000
0.01596374
0.01452700
0.01368565
0.00880000 0.03844939 0.03701265
I0
IND SM Scale Farm Bus 2
0.542500
0.00399093
0.00363175
0.00342141
0.00220000 0.00961235 0.00925316
I7
Industrial Small Scale On Farm Business 1
0.542500
0.00399093
0.00363175
0.00342141
0.00220000 0.00961235 0.00925316
IU
Industrial Taxable: Excess Land
2.170000
0.01596374
0.01452700
0.01368565
0.00880000 0.03844939 0.03701265
IX
Industrial Taxable: Vacant Land
2.170000
0.01596374
0.01452700
0.01368565
0.00880000 0.03844939 0.03701265
LT
Large Industrial Taxable: Full
2.730000
0.02008341
0.01827591
0.01721743
0.00880000 0.04610084 0.04429333
LU
Large Industrial Taxable: Excess Land
2.730000
0.02008341
0.01827591
0.01721743
0.00880000 0.04610084 0.04429333
MT
Multi-Residential Taxable: Full
2.000000
0.01471312
0.01338894
0.01261350
0.00153000 0.02885662 0.02753244
NT
New Multi-Residential Taxable: Full
1.000000
0.00735656
0.00669447
0.00630675
0.00153000 0.01519331 0.01453122
PT
Pipeline Taxable: Full
1.297200
0.00954293
0.00868407
0.00818112
0.00880000 0.02652405 0.02566518
R1
Residential Taxable: FAD Phase I
0.250000
0.00183914
0.00167362
0.00157669
0.00038250 0.00379833 0.00363281
RT
Residential Taxable: Full
1.000000
0.00735656
0.00669447
0.00630675
0.00153000 0.01519331 0.01453122
ST
Shopping Centre Taxable: Full
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
SU
Shopping Centre Taxable: Excess Land
1.417467
0.01042768
0.00948919
0.00893961
0.00880000 0.02816729 0.02722880
TT
Managed Forests Taxable: Full
0.250000
0.00183914
0.00167362
0.00157669
0.00038250 0.00379833 0.00363281
VT
Aggregate Extraction Taxable: Full
1.765743
0.01298980
0.01182072
0.01113610
0.00511000 0.02923590 0.02806682
CH
Commercial Taxable: Full, Shared PIL
1.417467
0.01042768
0.00948919
0.00893961
0.01250000 0.03186729 0.03092880
CH1
Commercial Taxable: Full, Shared PIL (reduced education)
1.417467
0.01042768
0.00948919
0.00893961
0.00980000 0.02916729 0.02822880
DH
Office Building Taxable: Full, Shared PIL
1.417467
0.01042768
0.00948919
0.00893961
0.01250000 0.03186729 0.03092880
IH
Industrial Taxable: Full, Shared PIL
2.170000
0.01596374
0.01452700
0.01368565
0.01250000 0.04214939 0.04071265
IJ
Industrial Taxable: Vacant Land, Shared PIL
2.170000
0.01596374
0.01452700
0.01368565
0.01250000 0.04214939 0.04071265
IK
Industrial Taxable: Excess Land, Shared PIL
2.170000
0.01596374
0.01452700
0.01368565
0.01250000 0.04214939 0.04071265
LH
Large Industrial Taxable: Full, Shared PIL
2.730000
0.02008341
0.01827591
0.01721743
0.01250000 0.04980084 0.04799333
LI
Large Industrial Taxable: Water Intake System, Shared PIL
2.730000
0.02008341
0.01827591
0.01721743
0.01250000 0.04980084 0.04799333
LK
Large Industrial Taxable: Excess Land, Shared PIL
2.730000
0.02008341
0.01827591
0.01721743
0.01250000 0.04980084 0.04799333
LN
Large Industrial Taxable: Non-Generating Station, Shared PIL
2.730000
0.02008341
0.01827591
0.01721743
0.01250000 0.04980084 0.04799333
LS
Large Industrial Taxable: Generating Station, Shared PIL
2.730000
0.02008341
0.01827591
0.01721743
0.01250000 0.04980084 0.04799333
CF
Commercial PIL: Full
1.417467
0.01042768
0.00948919
0.00893961
0.01250000 0.03186729 0.03092880
CG
Commercial PIL: General
1.417467
0.01042768
0.00948998
0.00893961
0.00000000 0.01936729 0.01842959
GF
Parking Lot PIL: Full
1.417467
0.01042768
0.00948998
0.00893961
0.01250000 0.03186729 0.03092959
HF
Landfill PIL: Full
1.961718
0.01443150
0.01313376
0.01237206
0.01250000 0.03930357 0.03800583
RG
Residential PIL: General
1.000000
0.00735656
0.00669503
0.00630675
0.00000000 0.01366331 0.01300178
Special Charges and Rates
Curbside Collection Surcharge
$150 per applicable property
SCHEDULE A To By-law No. 2026-0037
Town of Greater Napanee
Summary of 2026 Tax Rates