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The Corporation
of the
Municipality of Huron East
By-law No. 051 for 2026
Being a By-law for the Purpose of Levying and Colleting Rates for Various Purposes
and to Provide for the Payment of Taxes and to Provide for Penalty and Interest
Whereas Section 312 (1) of the Municipal Act, R.S.O., 2001, c.25, as amended defines
a "general local municipality levy" to mean the amount the local municipality decided to
raise in its budget for the year under section 290 of the Municipal Act, R.S.O., 2001,
c.25, as amended, on all rateable property in the local municipality;
And Whereas Section 317 (1) of the Municipal Act, R.S.O., 2001, c.25, as amended,
provides that the council of a local municipality, before the adoption of estimates for the
year under section 290, may pass a By-Law levying amounts on the assessment of
property in the local municipality rateable for local municipal purposes;
And Whereas the Council of the Municipality of Huron East deems it appropriate to
provide for such interim levy on the assessment of property in this Municipality;
And Whereas Section 312(2) of the Municipal Act, R.S.O., 2001, c.25, as amended
provides that a local municipality shall, each year, pass a by-law levying a separate tax
rate, as specified in the by-law, on the assessment in each property class in the local
municipality ratable for local municipality purposes;
And Whereas the County of Huron, under the provisions of Section 308, 311 and 312
of the Municipal Act, R.S.O., 2001, c.25, as amended has by By-law 2026-014
established a county tax levy and tax ratios for 2026;
And Whereas the Minister of Finance, under the provisions of Ontario Regulation
400/98, under the Education Act R.S.O., 1990 as amended by Ontario Regulation
11/22, established education tax rates for 2026;
And Whereas the Municipality of Huron East, under the provisions of Section 326 of the
Municipal Act, R.S.O., 2001, c.25, as amended, has by By-law 2026-051 identified and
prescribed special service areas for levying a special local municipal levy;
And Whereas Section 342 and 345 of the Municipal Act, R.S.O., 2001, c.25, as
amended, provides that a municipality may establish due dates, places where taxes
may be paid and penalty rates for non-payment of taxes;
Now Therefore the Council of the Corporation of the Municipality of Huron East enacts
as follows:
1. The amounts levied shall be as follows:
1.1
For all property classes there shall be imposed and collected an interim
levy calculated on the 2026 assessment:
(a)
50% of the 2025 tax rate as applied for municipal and school
purposes as levied in the year 2026.
1.2
The subsequent levy for the year 2026 to be made under the Municipal
Act, shall be reduced by the amount to be raised by the levy imposed by
paragraph 1.1 of this By-law.
(a)
Tax rates as per Schedule "A", and "B and attached hereto shall be
levied and charged in 2026.
2. For the purposes of calculating the taxes to be levied under the provisions of
paragraph 1.1, the 50% tax rate calculation shall include amounts collected as
special rate areas.
3. Provisions of this By-law apply in the event that assessment is added for the year
2026 to the collector's roll after the date this By-law is passed and a levy shall be
imposed and collected.
4. The interim tax levy imposed by this By-law shall be paid in two equal installments
due on the following dates:
4.1
March 27th, 2026
4.2
June 26th, 2026
5. The subsequent tax levy imposed by this By-law shall be paid in two equal
installments due on the following dates:
5.1
September 25th, 2026
5.2
November 27th, 2026
6. The provisions of Section 317 of the Municipal Act, S.O. 2001, c.25, as amended,
apply to this By-law with necessary modifications.
7. A penalty of one-and-one-quarter percent (1.25%) per month shall be added to each
installment on the first day of default and on the first day of each month thereafter
until the arrears of taxes are paid in full.
8. Payments on accounts will be applied to interest outstanding with the balance being
applied to the taxes outstanding.
9. The Collector may mail or cause the same to be mailed to the residence or place of
business of such person indicated on the last revised assessment roll, a written or
printed notice specifying the amount of taxes payable.
10. The Collector may send a tax bill to the taxpayer electronically if the taxpayer has
chosen to receive the tax bill in that manner under Section 343 (6.1) of the Municipal
Act, R.S.O., 2001.
11. The notice to be mailed under this By-law shall contain the particulars provided for in
this By-law and the information required to be entered in the Collector's roll under
Section 340 of the Municipal Act, R.S.O. 2001.
12. The Collector shall be authorized to accept part payment from time to time on
account of any taxes due, and to give a receipt of such part payment, provided that
acceptance of any such part payment shall not affect the collection of any
percentage charge imposed and collectable under Section 3 of this By-law in respect
of non-payment or late payment of any taxes or any installment of taxes.
13. Nothing in this By-law shall prevent the Collector from proceeding at any time with
the collection of any tax, or any part thereof, in accordance with the provisions of the
statutes and by-laws governing the collection of taxes.
14. In the event of any conflict between the provisions of this By-law and any other by-
law, the provisions of this By-law shall prevail.
15. This By-law shall come into force and take effect on the day of the final passing
thereof.
Read a first and second time this 14th day of April 2026.
Read a third time and finally passed this 14th day of April 2026.
Alvin McLellan, Deputy Mayor
Meaghan McCallum, Clerk
The Corporation
of the
Municipality of Huron East
Schedule "A" of By-law No. 051 for 2026
Property Class (RTC)
Weighted
Assessment
Huron East Tax
Rates
Huron East
County Tax Rates
County
Education Tax
Rates
Education
Taxable
R - Residential
RT
855,307,101
0.00820571
7,018,402
0.00556720
4,761,666
0.00153000
1,308,620
R - Residential - Shared PIL
RH
252,000
0.00820571
2,068
0.00556720
1,403
0.00153000
386
M - Multi-Residential
MT
11,610,060
0.00902628
95,269
0.00612392
64,636
0.00153000
16,149
C - Commercial - Taxable Full
CT
54,444,279
0.00902628
446,754
0.00612392
303,102
0.00880000
435,554
C - Commercial - Taxable Full - Shared PIL
CH
442,200
0.00902628
3,629
0.00612392
2,462
0.00980000
3,940
C - Commercial - Taxable - Excess Land
CU
485,870
0.00902628
3,987
0.00612392
2,705
0.00880000
3,887
C - Commercial - Taxable - Vacant Land
CX
529,210
0.00902628
4,343
0.00612392
2,946
0.00880000
4,234
C - Commercial - Small Scale on Farm Business 1
C7
3,630
0.00225657
30
0.00153098
20
0.00220000
29
C - Commercial - Small Scale on Farm Business 2
C0
13,750
0.00225657
113
0.00153098
77
0.00220000
110
I - Industrial - Taxable Full
IT
33,578,490
0.00902628
275,535
0.00612392
186,938
0.00880000
268,628
I - Industrial - Taxable Full - Shared PIL
IH
543,180
0.00902628
4,457
0.00612392
3,024
0.00980000
4,839
I - Industrial - Taxable - Excess Land
IU
66,660
0.00902628
547
0.00612392
371
0.00880000
533
I - Industrial - Taxable - Vacant Land
IX
416,350
0.00902628
3,416
0.00612392
2,318
0.00880000
3,331
I - Industrial - Taxable - Excess Land - Shared PIL
IK
72,380
0.00902628
594
0.00612392
403
0.00980000
645
I - Industrial - Taxable - Vacant Land - Shared PIL
IJ
3,410
0.00902628
28
0.00612392
19
0.00980000
30
I - Industrial - Small Scale on Farm Business 1
I7
23,870
0.00225657
196
0.00153098
133
0.00220000
191
I - Industrial - Small Scale on Farm Business 2
I0
13,750
0.00225657
113
0.00153098
77
0.00220000
110
I - Industrial - Taxable - Farmland Awaiting Development Phase 1
I1
4,250
0.00205143
35
0.00139180
24
0.00038250
7
P - Pipeline
PT
4,760,000
0.00574400
39,059
0.00389704
26,500
0.00458716
31,193
Property Class (RTC)
Weighted
Assessment
Huron East Tax
Rates
Huron East
County Tax Rates
County
Education Tax
Rates
Education
F - Farmland
FT
535,769,400
0.00205143
4,396,374
0.00139180
2,982,735
0.00038250
819,727
T - Managed Forest
TT
811,125
0.00205143
6,656
0.00139180
4,516
0.00038250
1,241
V - Aggregate Extraction
VT
3,910,412
0.00734474
32,088
0.00498307
21,770
0.00511000
22,325
PIL
C - Commercial - PIL Full
CF
2,954,930
0.00902628
24,247
0.00612392
16,451
0.00980000
26,326
C - Commercial - PIL General
CG
354,640
0.00902628
2,910
0.00612392
1,974
0.00000000
-
C - Commercial - PIL General - Vacant Land
CZ
122,650
0.00902628
1,006
0.00612392
683
0.00000000
-
H - Landfill - PIL Full
HF
66,330
0.00902628
544
0.00612392
369
0.00677916
409
Total Taxable and PIL
1,506,559,927
12,362,399
8,387,320
2,952,441
The Corporation
of the
Municipality of Huron East
Schedule "B" of By-law No. 051 for 2026
Property Class (RTC)
Ratio
Bridges Lights
Rate
Per Roll Book as returned
- Vanastra Sewers
Vanastra Sewers Rates
Per Roll Book as
returned - BIA
BIA Rates
Taxable
R - Residential
RT
1.00
0.00018434
363,600
0.00747276
R - Residential - Shared PIL
RH
1.00
M - Multi-Residential
MT
1.10
2,442,000
0.00822003
825,000
0.00378312
C - Commercial - Taxable Full
CT
1.10
1,957,800
0.00822003
9,111,899
0.00378312
C - Commercial - PIL Full
CF
1.10
62,500
0.00822003
C - Commercial - Taxable Full - Shared PIL
CH
1.10
402,000
0.00822003
C - Commercial - Taxable - Excess Land
CU
C - Commercial - Taxable - Vacant Land
CX
1.10
82,000
0.00822003
74,000
0.00378312
C - Commercial - Small Scale on Farm Business 1
C7
C - Commercial - Small Scale on Farm Business 2
C0
I - Industrial - Taxable Full
IT
1.10
2,146,600
0.00822003
173,000
0.00378312
I - Industrial - Taxable Full - Shared PIL
IH
1.10
55,900
0.00822003
I - Industrial - Taxable - Excess Land
IU
I - Industrial - Taxable - Vacant Land
IX
1.10
104,300
0.00822003
I - Industrial - Taxable - Excess Land - Shared PIL
IK
I - Industrial - Taxable - Vacant Land - Shared PIL
IJ
I - Industrial - Small Scale on Farm Business 1
I7
I - Industrial - Taxable - Farmland Awaiting Development Phase 1
I1
P - Pipeline
PT
0.70
174,000
0.00523093
F - Farmland
FT
T - Managed Forest
TT
V - Aggregate Extraction
VT
E - Exempt
E
59,600
89,600