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The Corporation of the Township of
Guelph/Eramosa
By-law Number 23/2026
A by-law to establish and levy the tax rates for 2026 for
the Corporation of the Township of Guelph/Eramosa
WHEREAS Section 312(2) of the Municipal Act, c.25, S.O. 2001 as amended,
provides that the Council of a local municipality shall, after the adoption of the
estimates for the year, pass a by-law to levy a separate tax rate on the assessment
in each property class; and
WHEREAS Section 307 and 308 of the Municipal Act, S.O. 2001 as amended,
require rates to be established in the same proportion to tax ratios; and
WHEREAS Section 326 of the Municipal Act, S.O. 2001 as amended, permits
municipalities to pass By-laws for special services; and
WHEREAS The Corporation of the County of Wellington By-law No. 5974-26
prescribes tax ratios and tax rate reductions for 2026; and
WHEREAS the Corporation of the County of Wellington has passed By-law No.
5975-26 being a by-law to establish and levy tax rates for upper tier purposes for
2026; and
WHEREAS the tax rates for education purposes have been prescribed by Ontario
Regulation 400/98;
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE
TOWNSHIP OF GUELPH/ERAMOSA ENACTS AS FOLLOWS:
1. In this by-law;
“Property Classes” are as prescribed under the Assessment Act, and
include the residential property class, the multi-residential property class,
the commercial property class and appropriate sub-classes, the industrial
property class and appropriate sub-classes, the pipeline class, the farm
property. class, the managed forests property class, the residential farm
class I, and the commercial farm class Il.
“Township” means the Corporation of the Township of Guelph/Eramosa.
2. The Tax Rates for 2026 are included within “Schedule A” of this by-law.
3. The Special Area Rates for the Streetlight Areas are included within
“Schedule B’” of this by-law.
4. The Infrastructure Renewal Tax Rates are included within “Schedule C” of
this by-law.
5. The rates herein imposed for all classes shall become due and payable in
two (2) equal instalments as nearly as may be, and the dates for payment
shall be as follows:
Due date of 1° Instalment: August 31, 2026
Due date of 2"¢ Instalment: October 30, 2026
6. That all instalments not paid on or before the stated due dates shall be
charged a penalty of 1.25% per month upon default, and 1.25% on the first
day of each succeeding month thereafter until December 31, 2026.
10.
11.
12.
13.
That on all taxes in default on January 1%, 2027, interest shall be added at
the rate of 1.25% per month for each month or fraction thereof in which the
default continues.
That all penalties and interest added in default shall become due and
payable and shall be collected as if the same had originally been imposed
and formed part of such unpaid tax levy.
The Tax Collector is hereby authorized to mail, deliver or cause to be mailed
or delivered, the notice of taxes due to the address of the residence or place
of business of the person to whom such notice is required to be given.
Taxes shall be payable at par by any of the following means:
i) In person at the Corporation of the Township of Guelph/Eramosa
Municipal Office, 8348 Wellington Road 124 (Brucedale);
iil) By mail at P.O. Box 700, Rockwood, Ontario, NOB 2K0;
iii) Via Internet/telephone;
iv) Pre-authorized payment plans; and
v) | At most financial institutions.
That the Treasurer and Tax Collector be authorized to accept part payment
from time to time on accounts of any taxes due and to give a receipt for
such payment, provided that acceptance of any such payment shall not
affect the collection of any percentage charge imposed and collectable
under any other By-law in respect of non-payment of any taxes or any class
of taxes or of any instalment thereof.
That the Tax Collector appointed is hereby invested with all powers and
authority provided by the Municipal Act, for the collecting of all unpaid and
overdue taxes.
This By-law shall come into force on and take effect upon its final passing.
PASSED
this 25" day of May, 2026.
A-
Chris White, Mayor
MUM VYV~
Amanda Knight, Clerk
By-law 23/2026
Schedule A
2026 Tax Rates
For the year 2026, the Township shall levy upon assessment to the Property Classes the
following tax rates for General, County and Education Purposes.
Assessment Class General Upper Tier | Education Total
residential/farm: full RT 0.00302102 | 0.00742204 | 0.00153000 | 0.01197306
multi-residential: full MT 0.00573994 | 0.01410188 | 0.00153000 | 0.02137182
new multi-residential NT 0.00332312 | 0.00816425 | 0.00153000 | 0.01301737
pipeline: full PT 0.00679730 | 0.01669959 | 0.00880000 | 0.03229689
farmland: full FT 0.00075526 | 0.00185551 | 0.00038250 | 0.00299327
managed forests: full TT 0.00075526 | 0.00185551 | 0.00038250 | 0.00299327
aggregate extraction VT 0.00589973 | 0.01449447 | 0.00511000 | 0.02550420
Commercial Taxable
commercial: full CT 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
commercial farmland class | C1 0.00226577 | 0.00556653 | 0.00114750 | 0.00897980
commercial small scale on farm C7 0.00450434 | 0.01106626 | 0.00220000 | 0.01777060
commercial small scale on farm 2 CO 0.00450434 | 0.01106626 | 0.00220000 | 0.01777060
commercial taxable shared PIL CH 0.00450434 | 0.01106626 | 0.00924236 | 0.02481296
comm vacant land taxable shared PIL | CJ 0.00450434 | 0.01106626 | 0.00924236 | 0.02481296
commercial excess land CU 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
commercial vacant land CX 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
office building DT 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
parking lot GT 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
industrial Taxable
industrial: full IT 0.00725045 | 0.01781290 | 0.00880000 | 0.03386335
industrial farmland class | 11 0.00226577 | 0.00556653 | 0.00114750 | 0.00897980
industrial small scale on farm business
1 17 0.00725045 | 0.01781290 | 0.00220000 | 0.02726335
ind/small scale on farm business 2 10 0.00725045 | 0.01781290 | 0.00220000 | 0.02726335
industrial taxable shared PIL IH 0.00725045 | 0.01781290 | 0.01250000 | 0.03756335
industrial vacant land shared lJ 0.00725045 | 0.01781290 | 0.01250000 | 0.03756335
industrial excess land shared PIL IK 0.00725045 | 0.01781290 | 0.01250000 | 0.03756335
industrial excess land IU 0.00725045 | 0.01781290 | 0.00880000 | 0.03386335
industrial vacant land IX 0.00725045 | 0.01781290 | 0.00880000 | 0.03386335
large industrial LT 0.00725045 | 0.01781290 | 0.00880000 | 0.03386335
large industrial excess land LU 0.00725045 | 0.01781290 | 0.00880000 | 0.03386335
res/farm farmland (devel) class | R1 0.00226577 | 0.00556653 | 0.00114750 | 0.00897980
residential taxable shared PIL RH 0.00302102 | 0.00742204 | 0.00153000 | 0.01197306
shopping centre ST 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
shopping centre excess land SU 0.00450434 | 0.01106626 | 0.00880000 | 0.02437060
By-law 23/2026
Schedule B
Assessment for Real Property for the Streetlight Areas Street
For the year 2026, the Township shall levy the following rates against the whole of the
assessment for real property for the street light areas as listed below:
Street
Light Area Tax Rate
1 a) Hydro One RT 0.00007727
1 b) Hydro One CT 0.00011521
1c) Hydro One FT 0.00001932
1 d) Hydro One TT 0.00001932
2 a) Rockwood RT 0.00008092
2 b) Rockwood MT 0.00015375
2 C) Rockwood NT 0.00008901
2 d) Rockwood CT 0.00012065
2 e) Rockwood CX 0.00012065
2 f) Rockwood IT 0.00019421
By-law 23/2026
Schedule C
For the year 2026, the Township of Guelph/Eramosa shall levy upon the assessment of the
property classes an Infrastructure Renewal Tax Rate, as set out below:
Assessment Class Rate
residential RT 0.00014446
multi-res MT | 0.00027447
new multi-residential NT 0.00015891
commercial CT 0.00021539
industrial IT 0.00034670
pipeline PT 0.00032504
farmlands FT 0.00003612
managed forests TT 0.00003612
aggregate extraction VT 0.00028212
commercial farmland class | C1 0.00010835
commercial small scale on farm C7 0.00021539
commercial smail scale on farm 2 o8) 0.00021539
commercial taxable shared CH 0.00021539
commercial P-I-L- Vacant CJ 0.00021539
commercial excess land CU 0.00021539
commercial vacant land CX | 0.00021539
office building DT 0.00021539
parking lot GT | 0.00021539
industrial farmland (devel) class | 1 0.00010835
industrial small scale on farm 17 0.00034670
ind/small scale on farm business 2 10 0.00034670
industrial taxable shared P-I-L- Full IH 0.00034670
industrial vacant land shared lJ 0.00034670
industrial excess land shared P-I-L IK 0.00034670
industrial excess land IU 0.00034670
industrial vacant land IX 0.00034670
large industrial LT 0.00034670
large industrial excess land LU 0.00034670
res/farm farmland (devel) class 1 R1 0.00010835
residential taxable shared RH 0.00014446
shopping centre ST 0.00021539
shopping centre excess land SU 0.00021539