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The Corporation of the Town of Innisfil
By-Law No. 029-26
A By-Law of The Corporation of the Town of Innisfil to adopt
and approve the estimates of all amounts required for the
current year, 2026 and to establish the rates of taxation for
the current year, 2026.
Whereas the Municipal Act, 2001, S.O. 2001, Chapter 25 provides for the method of
assessment and the levying of property taxes by upper and lower tier municipalities; and
Whereas the Assessment Act, R.S.O. 1990, Chapter A.31, as amended, establishes the classes
of real property and methods of assessment, as well as provides for alterations to the Collectors
Roll; and
Whereas the Municipal Act, 2001, S.O. 2001, Chapter 25, Section 290 provides that
Municipalities shall prepare and adopt estimates of all sums required during the year for the
purposes of the Municipality; and
Whereas Council for the Town of Innisfil has reviewed and adopted the estimates required for
all Town purposes for the year 2026; and
Whereas as per the Municipal Act, 2001 and By-Law No. 7172-26, the County of Simcoe has
adopted a single tax ratio for each property class for upper-tier and lower-tier purposes; and
Whereas the Education Act, R.S.O. 1990, Section 257.7(1) as amended provides that every
municipality shall in each year levy and collect taxes by applying the rates as prescribed on all
residential and business property taxable for school purposes, according to the last returned
assessment roll; and
Whereas the Municipal Act, 2001 provides for collection of taxes on assessment added to the
assessment roll during the current year; and
Whereas the Municipal Act, 2001 authorizes Municipalities to collect penalty/interest on late
payments.
Now Therefore The Corporation of the Town of Innisfil enacts as follows:
1. Definitions
In this By-law:
Lower-tier municipalities mean The Corporation of the Town of Innisfil.
Property classes are as prescribed under the Assessment Act and include the residential
property class and appropriate sub-classes, the multi-residential and the new multi-
residential property class and appropriate sub-classes, the commercial property class
and appropriate sub-classes, the industrial property class and appropriate sub-classes,
the pipeline property class, the farm property class, the managed forests property class,
small scale-on Farm (commercial and industrial) property classes and the landfill
property class.
Page 2 of 5
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Tax rate means the tax rate to be levied against the taxable assessment of property
expressed as a percentage to six decimal places.
Tax ratio means the ratio that the tax rate for each property class is to the tax rate for the
residential property class, within the allowable range
2. Tax Ratios
(a) That the tax ratios for each property class as set out below, are the ratios that the tax
rate for each property class must be in relation to the tax rate for the Residential
property class.
Residential
1.000000
Multi-Residential
1.000000
New Multi-Residential
1.000000
Commercial
1.222300
Industrial
1.192500
Pipelines
1.296600
Farmlands
0.250000
Managed Forests
0.250000
Landfill
1.000000
Small Scale-On Farm Commercial
1.222300
Small Scale-On Farm Industrial
1.192500
(b) That the tax ratios as established by the County of Simcoe are to be utilized for both
upper-tier and lower-tier purposes.
3. Tax Rates for County Purposes
That the following 2026 tax rates for County purposes already approved as per By-law
No. 7172-26 of the County of Simcoe be established and levied against the rateables
assessment for their respective classes based upon the total estimate as follows:
County Purposes
$31,328,054
Residential
.321233%
Farmland Awaiting Development I
.240925%
Farmland Awaiting Development II
.321233%
Multi-Residential
.321233%
New Multi-Residential
.321233%
Commercial - Occupied*
.392643%
Commercial - Vacant/Excess
.392643%
Industrial - Occupied
.383070%
Industrial - Vacant/Excess
.383070%
Pipelines
.416511%
Farmlands
.080308%
Managed Forests
.080308%
Landfill
.321233%
Commercial Small Scale - On Farm
.098161%
Industrial Small Scale - On Farm
.095768%
* Includes Office, Parking Lots & Shopping Centre Classes
Page 3 of 5
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4. Education Tax Rates
In addition to the foregoing and as required per Ontario Regulation, the following rates
are to be levied on the rateables assessment for Education purposes to generate
estimated revenues as follows:
English Public Education Purposes
$16,287,154.02
English Separate Education Purposes
$2,690,193.58
French Public Education Purposes
$136,690.96
French Separate Education Purposes
$108,058.89
Residential
.153000%
Farmland Awaiting Development I
.114750%
Farmland Awaiting Development II
.153000%
Multi-Residential
.153000%
New Multi-Residential
.153000%
Commercial - Occupied
.880000%
Commercial - Vacant/Excess
.880000%
Industrial - Occupied
.880000%
Industrial - Vacant/Excess
.880000%
Pipeline
.880000%
Farmlands
.038250%
Managed Forest
.038250%
Landfill
.880000%
Commercial Small Scale - On Farm
.220000%
Industrial Small Scale - On Farm
.220000 %
5. Tax Rates - Town Purposes
In addition to the foregoing, the following tax rates be levied against the assessment of
property in their respective property classes based upon the total adopted estimates as
follows:
Town General Levy Purposes
$41,737,034
Police Levy Purposes
$16,869,846
Capital Levy Purposes
$15,616,476
General
Police
Capital
Residential
.430394%
.173963%
.161038%
Farmland Awaiting Development I
.322796%
.130472%
.120779%
Farmland Awaiting Development II
.430394%
.173963%
.161038%
Multi-Residential
.430394%
.173963% .161038%
New Multi-Residential
.430394%
.173963%
.161038%
Commercial - Occupied
.526071%
.212635%
.196837%
Commercial - Vacant/Excess
.526071%
.212635%
.196837%
Industrial - Occupied
.513245%
.207451%
.192038%
Industrial - Vacant/Excess
.513245%
.207451%
.192038%
Pipelines
.558049%
.225560%
.208802%
Farm
.107599%
.043491%
.040260%
Managed Forests
.107599%
.043491%
.040260%
Commercial Small Scale - On Farm
.131518%
.053159%
.049209%
Industrial Small Scale - On Farm
.128311%
.051863%
.048077%
Page 4 of 5
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6. That in addition to the foregoing the following special Charges and Collections be levied
and collected:
I.
A levy for the purpose of recovering amounts advanced under the provisions of
the Tile Drainage Act, 1990 from the benefiting properties;
II.
A levy for the purpose of recovering amounts expended under the provisions of
the Drainage Act, 1990 from the benefiting properties;
III.
A levy for any or all other amounts collectable pursuant to any statute or By-law
and chargeable to any or all real property or persons to be raised in the same
manner and at the same time as all other levies, rates, charges, and/or
collections.
7. For the railway rights of way taxes due in accordance with the Regulations as
established by the Minister of Finance, pursuant to the Municipal Act, 2001, S.O. 2001
the actual amount due shall be based on the assessment roll and the tax rates for the
year 2026.
8. That the final taxes less the interim taxes be due and payable in two approximately
equal instalments on or before June 29, 2026, and, on or before September 28, 2026,
for all property classes consisting of Residential, Farm, Pipeline, Managed Forest,
Commercial, Industrial and Multi Residential.
9. That the Treasurer shall mail or cause to be mailed the notice of taxation due to the
address of the residence or place of business of the person or persons to whom such
notice is required to be given as shown on the latest revised Assessment Roll unless the
taxpayer directs the Treasurer in writing to send the bill to another address; or the
treasurer may send a tax bill electronically in the manner specified by the municipality, if
the taxpayer has chosen to receive the tax bill in that manner.
10. That there be imposed as a penalty for non-payment of taxes or any instalment thereof
after any given due date a charge of 1.25% percent on the first day of the month
following the instalment due date.
11. That there be added an interest charge of 1.25% percent on the first day of each
calendar month to the amount of all taxes due and unpaid for each month or fraction
thereof until taxes are paid, but interest may not start to accrue before the first day of
default.
12. That taxes may be paid either in full or instalment by means of pre-authorized payment
or otherwise through a financial institution that offers such services either on a monthly
basis or on due date as arranged through the Treasurer.
13. That all taxes or installments are payable to the Town of Innisfil.
14. That the Treasurer be authorized and directed to collect all penalties or interest or any
other levies, rates, charges, or collections in the same manner as empowered to collect
taxes levied by the Council.
15. That the Treasurer, as permitted by the Municipal Act, 2001 be authorized to accept part
payment from time to time on account of any taxes due and to give a receipt for such
part payment provided that acceptance of any such payment does not affect the
collection of any penalty or interest or any other levies, rates, charges, or collections
Page 5 of 5
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imposed, collectable and due in respect to any non-payment.
16. That all payments received are applied first to all penalties and interest charged and
then to the oldest taxes or other charges outstanding on the account.
17. That a minimum of four (4) arrears reminder notices be mailed annually. Prior to
December 31st all amounts owing of $10 or less will be written off.
18. Should any Section, subsection, clause, paragraph, or provision of this By-Law be
declared by a court of competent jurisdiction to be invalid, the same shall not affect the
validity of the By-law as a whole or any part thereof, other than the provision or part of
the Schedule so declared to be invalid.
19. That this By-law shall come into force and take effect on and from the date of final
passing therefore for the current year 2026.
20. That By-law 029-26 expire on December 31, 2026, and that it is thereby repealed.
Passed this 8th day of April, 2026
_________________________________
Lynn Dollin, Mayor
_________________________________
Jennifer Marshall, Clerk