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The Corporation of the Township of Hornepayne
By-Law No. 2206-26
Being a By-Law to establish a point in time
cut-off for all property classes and to fix
the rates of taxation for all property
classes for the year 2026
WHEREAS the Council of the Corporation of the Township of Hornepayne
has prepared, pursuant to section 290 (1) of the Municipal Act, 2001, S.O.
2001, c. 25, as amended, estimates of all sums required for the purposes of
the Corporation for the year 2026 after providing due allowances for costs of
collection, abatement of taxes and uncollectable taxes and the sum to be
received by the Corporation as government grants and subsidies and has
calculated the education levy according to the prescribed rates; and,
WHEREAS Section 345 of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended, provides that the Council may, by By-Law, impose a percentage
charge as a penalty for non-payment of taxes 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; and,
WHEREAS, to determine the 2026 tax adjustments, it is necessary to
establish a "cut-off" for updating the 2025 updated assessment roll which is
used to determine the "adjusted 2026 taxes". The "cut-off" date for
adjustments to the 2025 updated assessment roll ("frozen tax listing") to be
used for all property classes is hereby determined to be January 1st, 2026;
and,
WHEREAS the tax ratios for the 2026 taxation year have been prescribed;
and,
WHEREAS the Sub-Class Tax Rate Reductions on prescribed Sub-Classes on
the aforementioned property for the 2026 taxation year have been set out in
By-Law No. 599; and,
WHEREAS Council has considered the estimates of the municipality and all
Boards for which they must levy taxes; and,
WHEREAS Council has, by By-Law No. 2183-26, provided for a levy to be
made before the adoption of the 2026 estimates and whereas interim taxes
have been levied prior to the passing of this By-Law, such taxes shall be
shown as a reduction of the 2026 tax levy established herein.
NOW THEREFORE the Council of the Corporation of the Township of
Hornepayne enacts the following By-Law:
1. That subject to taxes levied pursuant to the provisions of By-Law No.
2183-26 and the installment dates mentioned therein, there shall be
levied the following estimates of all sums required during the year 2026
for the purposes of the Municipality, including the sums required by Law
to be provided by Council for education purposes and for all boards and
are hereby adopted as follows:
Page 2
By-Law No. 2206-26
TAX LEVY
Municipal purposes
$ 2,517,313
Education Purposes
$ 116,689
Total Levy
$2,634,002
2. That there shall be struck, rated, and levied, and collected upon all the
accessible land and buildings of all taxpayers, the Tax Rates as follows:
Details of Tax Rates for the year 2026:
Municipal
Education
Property Class
Purposes
Purposes Total
Residential/Farm
0.05570146 0.00153000 0.05723146
Multi-Residential
0.05570146 0.00153000 0.05723146
Commercial
- New Construction 0.07228936 0.00880000 0.08108936
- Occupied
0.07228936 0.00880000 0.08108936
- Vacant/Excess
0.05060255 0.00880000 0.05940255
Industrial
- Occupied
0.09780620 0.00880000 0.10660620
- Vacant/Excess
0.06357403 0.00880000 0.07237403
Landfill
0.06127161 0.00980000 0.07107161
For the 2026 Property Tax Year, Property Classes with Retained
RTC/RTQ combinations, shall pay Business Education Tax (BET) of
0.00980000 as per the Ministry of Finance. This will ensure
municipalities are not negatively impacted by BET reductions.
3. That subject to the provisions of By-law No. 2183-26, the said taxes
shall be considered to have been imposed and to have become due and
payable from the first day of January 2026 and shall be payable at the
Office of the Treasurer. 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 with the exception of the following:
a)
Where the sum of the taxes for which any person is chargeable in
2026 for municipal, school, local improvement, and other purposes,
upon any real property assessed in one part of the same owner
would, according to the assessment herein be less than $10.00, the
sum of such taxes shall be deemed to be $10.00.
4. The Treasurer 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.
5. Taxes shall be payable at par, to the Corporation of the Township of
Hornepayne Municipal Office, 68 Front Street or by mail to P.O. Box 370,
Hornepayne, Ontario P0M 1Z0.
6. A Tax Collection Policy has been established as per By-Law No. 2142.
Page 3
By-Law No. 2206-26
7. This By-Law shall come into force and take effect upon passage.
Read a first, second, and third time and finally passed this 14th day of May
2026.
Presiding Officer
Clerk
Jon Peroff