What is the tax rate? When are taxes due? How is property assessed?
In the Township of Hornepayne, Ontario, property tax & assessment rules are set by By-law 2142 — Property Tax Collection Policy FIN.25.01 (Township of Hornepayne) and 2 other bylaws, verified 2026-10-26. Penalty interest: 1.25% per month, or the highest rate allowed under the Act. Tax sale: Property taxes in arrears for two years or more are eligible for tax registration; one year to pay cancellation price.
| penalty interest | 1.25% per month, or the highest rate allowed under the Act | s. 3(e) |
| tax sale | Property taxes in arrears for two years or more are eligible for tax registration; one year to pay cancellation price. | s. 4.7(e); s. 4.7(g) |
Policy on tax billing, payment methods, notices, late payment charge adjustments and collection; effective June 25, 2025.
Sets 2026 tax ratios: commercial 1.2978, industrial 1.7559, farmland 0.25, landfill 1.1, residential 1.0.
| tax rate | Residential/Farm: Municipal 0.05570146, Education 0.00153000, Total 0.05723146; Multi-Residential: Municipal 0.05570146, Education 0.00153000, Total 0.05723146; Commercial - New Construction: Municipal 0.07228936, Education 0.00880000, Total 0.08108936; Commercial - Occupied: Municipal 0.07228936, Education 0.00880000, Total 0.08108936; Commercial - Vacant/Excess: Municipal 0.05060255, Education 0.00880000, Total 0.05940255; Industrial - Occupied: Municipal 0.09780620, Education 0.00880000, Total 0.10660620; Industrial - Vacant/Excess: Municipal 0.06357403, Education 0.00880000, Total 0.07237403; Landfill: Municipal 0.06127161, Education 0.00980000, Total 0.07107161; Retained RTC/RTQ combinations: Business Education Tax (BET) 0.00980000 | s. 2 |
| due dates | subject to By-law No. 2183-26; due and payable from the first day of January 2026; The said rates shall be paid on or before the 31st day of August 2026 and the second installment shall be paid on or before the 30th day of October 2026 | s. 3 |
| penalty interest | not exceeding one and one quarter percent on the first day of default and on the first day of each calendar month thereafter in which default continues, but not after the end of the year in which the taxes are levied | not exceeding one and one quarter percent |
Fixes 2026 tax rates for all property classes and the January 1, 2026 assessment cut-off; cites penalty up to 1.25% per month.
Township property tax page linking the 2026 tax rates, ratios and collection policy.