By-law 2026-068 — Estimates and Tax Rates for 2026 (local, Muskoka and education) — full text, Lake of Bays, Ontario

This is the exact embedded text of the captured official document. Snapshot 55465ade5d7d · verified 2026-10-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

THE CORPORATION OF THE TOWNSHIP OF LAKE OF BAYS BY-LAW NUMBER 2026-068 BEING A BY-LAW TO ADOPT THE ESTIMATES FOR THE SUMS REQUIRED DURING THE YEAR 2026 FOR THE LOCAL, MUSKOKA, AND EDUCATION PURPOSES. WHEREAS the Council of the Corporation of the Township of Lake of Bays (hereinafter referred to as the "Corporation") shall in each year prepare and adopt estimates of the sums it requires during the year for the purposes of the Corporation pursuant to Section 290 of the Municipal Act, S.O. 2001, c.25, as amended (hereinafter referred to as the Municipal Act); AND WHEREAS it is necessary for the "Corporation", pursuant to Section 312 of the Municipal Act, to raise certain sums for the general and special municipal levies for the year 2026; AND WHEREAS all property assessment rolls on which the 2026 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O. 1990, c. A.31, as amended (hereinafter referred to as the "Assessment Act") subject to appeals at present before the Assessment Review Board, the Ontario Municipal Board and the District Court; AND WHEREAS the Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and the applicable subclasses pursuant to Section 7 of the Assessment Act have been determined on the basis of the aforementioned property assessment rolls; AND WHEREAS the tax ratios and the tax reductions for prescribed property subclasses on the aforementioned property for the 2026 taxation year, have been set out in By-law 2026-14 by the District Municipality of Muskoka; AND WHEREAS these tax rates on the aforementioned Residential/Farm, Multi- Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and the applicable subclasses have been calculated pursuant to the provisions of the said Municipal Act in the manner set out therein. NOW THEREFORE the Corporation of the Township of Lake of Bays enacts as follows: 1. That the "Corporation" adopt the sum of $16,887,230 as detailed in Column 2 of Schedule "A" attached hereto and which forms part hereof as the gross expenditures required during the year 2026 for local purposes of the Township of Lake of Bays including all sums required by law to be provided by the Council for any local board of the Corporation, excluding school boards. 2. That having duly adopted the gross revenue estimate set out in Column 1 of Schedule "A" and having deducted therefrom for the estimated revenues other than property taxes for the year 2026 the amount of $8,723,287 detailed in Column 1 of Schedule "A", the Council hereby adopts the sum of $8,163,943 as per Column 3 of Schedule "A" 2026 Tax Levy as its estimate of the property tax levy required during the year 2026 for the General Purposes of the Corporation, including the sums required by law to be provided by Council for all local boards of the Corporation, excluding school boards. 3. a. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for District of Muskoka - General purposes set out in Schedule "B" attached hereto and which forms part hereof. By-law 2026-068 Page 2 of 10 b. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for District of Muskoka - Waste Management purposes set out in Schedule "C" attached hereto and which forms part hereof. c. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for District of Muskoka - Healthcare Facilities purposes set out in Schedule "D" attached hereto and which forms part hereof. d. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest Assessment and applicable subclasses the tax rates for District of Muskoka - Water Services (Urban Area A) purposes set out in Schedule "E" attached hereto and which forms part hereof. e. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest Assessment and applicable subclasses the tax rates for District of Muskoka - Sewer Services (Urban Area A) purposes set out in Schedule "F" attached hereto and which forms part hereof. f. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Township of Lake of Bays - General purposes set out in Schedule "A" attached hereto and which forms part hereof. g. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Township of Lake of Bays - Street Lights - Franklin purposes set out in Schedule "G" attached hereto and which forms part hereof. h. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Township of Lake of Bays - Street Lights - Sinclair purposes set out in Schedule "H" attached hereto and which forms part hereof. i. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Township of Lake of Bays - Street Lights - Ridout purposes set out in Schedule "I" attached hereto and which forms part hereof. j. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Township of Lake of Bays - Street Lights - By-law 2026-068 Page 3 of 10 McLean purposes set out in Schedule "J" attached hereto and which forms part hereof. k. That for the year 2026 in the Township of Lake of Bays, the municipality shall levy upon Residential/Farm, Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forests Assessments and applicable subclasses the tax rates for Education purposes set out in Schedule "K" attached hereto and which forms part hereof. 4. That Council directs that the municipality levy the local, special and District Municipality of Muskoka general, special, and education tax rates as specified herein. 5. The demand date for payment of taxes shall be June 19th, 2026. 6. Taxes shall be due and payable on July 27th, 2026 and September 28th, 2026. 7. Penalties and interest shall be charged at 1¼ % on current and arrears taxes remaining unpaid. The first day of default being August 1st, 2026 and October 1st, 2026, for each installment respectively, and on the first day of each calendar month thereafter in which default continues. 8 That the Treasurer is hereby directed and authorized to undertake any required action necessary to collect the levies herein, including advising residents of the terms of this by-law forthwith after its enactment. 9. That the various bodies, local boards, and departments of the Corporation are hereby authorized to proceed with the expenditures and approved programs as provided for by the adopted estimates, subject to any approved Township policies respecting same. 10. The levy provided for in Schedules "A-K" attached to this by-law shall be reduced by the amount of the applicable interim levies for 2026. 11. The Tax Collector is hereby authorized to mail or deliver 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. 12. All taxes shall be paid to The Corporation of the Township of Lake of Bays. 13. The Tax Collector is hereby empowered to accept part payment from time to time on account of any taxes due. 14. For payments-in-lieu of taxes due to the Corporation, the actual amount due shall be based on the assessment roll and the tax rates for the year 2026. 15. If any section or portion of this by-law or schedules is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the Corporation of the Township of Lake of Bays that all remaining sections and portions of this by-law and schedules continue in force and effect. 16. Schedules "A" to "K" inclusive shall be and form a part of this by-law. 17. That this by-law comes into force and effect upon the date of passing thereof. READ and PASSED this 12th day of May 2026. Mayor - Terry Glover Clerk - Carrie Sykes By-law 2026-068 Page 4 of 10 SCHEDULE "A" Corporation of the Township of Lake of Bays 2026 Estimates - Local General Levy (Column 1) (Column 2) (Column 3) (Column 4) 2026 2026 2026 2025 Gross Gross Levy Levy Revenues Expenditures General Government $1,896,231 $3,069,988 $1,173,757 $1,281,116 Protection to Persons & Property 1,652,500 3,311,785 1,659,285 1,794,969 Transportation 3,021,800 5,390,422 2,368,622 3,312,508 Environment 4,000 15,888 11,888 10,333 Health Services 51,500 125,003 73,503 69,801 Recreation and Cultural Services 1,728,766 3,502,941 1,774,175 91,952 Planning & Economic Development 368,490 1,471,203 1,102,713 1,077,825 Totals $8,723,287 $16,887,230 $8,163,943 $7,638,504 A Corporation of the Township of Lake of Bays Special -Local Street Lighting Levy Street Lighting - Franklin(Schedule "G") $6,100 $3,600 Street Lighting - Sinclair(Schedule "H") 3,700 1,200 Street Lighting - Ridout(Schedule "I") 9,000 9,000 Street Lighting - McLean (Schedule "J") 16,200 16,200 Totals $35,000 $30,000 B District Municipality of Muskoka Tax Levy 2026 2025 General (Schedule "B") $11,832,050 $11,257,037 Waste Management (Schedule "C") 1,395,860 1,275,526 Healthcare Facilities (Schedule "D") 311,260 260,755 Water Services Urban Area A (Schedule "E") 43,321 41,822 Sewer Services Urban Area A (Schedule "F") 98,590 98,053 Totals $13,681,081 $12,933,193 C Education Tax Levy General (Schedule "K") $5,488,990 $5,420,203 D Total (A + B + C + D) $27,369,014 $26,021,900 By-law 2026-068 Page 5 of 10 SCHEDULE "B" District Municipality of Muskoka - General Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 3,373,806,027 0.00343640 $11,593,750 $11,033,637 2. Multi-Residential 2,385,800 0.00343640 8,200 7,910 3. Commercial / New Construction 46,499,400 0.00378000 175,770 163,750 - Excess Land 192,200 0.00378000 730 700 - Vacant Land 377,900 0.00378000 1,430 1,320 4. Industrial / New Construction 3,067,100 0.00378000 11,590 11,530 - Excess Land 87,800 0.00378000 330 320 - Vacant Land 0 0.00378000 0 0 5. Aggregate Extraction 1,804,200 0.00378000 6,820 6,670 6. Farmlands 368,500 0.00085910 320 310 7. Managed Forest 38,545,300 0.00085910 33,110 30,890 Total 3,467,134,227 $11,832,050 $11,257,037 SCHEDULE "C" District Municipality of Muskoka - Waste Management Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 3,373,806,027 0.00040540 $1,367,740 $1,250,196 2. Multi-Residential 2,385,800 0.00040540 970 900 3. Commercial / New Construction 46,499,400 0.00044590 20,730 18,560 - Excess Land 192,200 0.00044590 90 80 - Vacant Land 377,900 0.00044590 170 150 4. Industrial 3,067,100 0.00044590 1,370 1,310 - Excess Land 87,800 0.00044590 40 40 - Vacant Land 0 0.00044590 0 0 5. Aggregate Extraction 1,804,200 0.00044590 800 760 6. Farmlands 368,500 0.00010140 40 30 7. Managed Forest 38,545,300 0.00010140 3,910 3,500 Total 3,467,134,227 $1,395,860 $1,275,526 By-law 2026-068 Page 6 of 10 SCHEDULE "D" District Municipality of Muskoka - Healthcare Facilities Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 3,373,806,027 0.00009040 $304,990 $255,575 2. Multi-Residential 2,385,800 0.00009040 220 180 3. Commercial / New Construction 46,499,400 0.00009940 4,620 3,790 - Excess Land 192,200 0.00009940 20 20 - Vacant Land 377,900 0.00009940 40 30 4. Industrial 3,067,100 0.00009940 300 270 - Excess Land 87,800 0.00009940 10 10 - Vacant Land 0 0.00009940 0 0 5. Aggregate Extraction 1,804,200 0.00009940 180 150 6. Farmlands 368,500 0.00002260 10 10 7. Managed Forest 38,545,300 0.00002260 870 720 Total 3,467,134,227 $311,260 $260,755 SCHEDULE "E" District Municipality of Muskoka - Water Services (Urban Area A) Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 40,708,200 0.00087000 $35,416 $34,107 2. Multi-Residential 805,200 0.00087000 701 676 3. Commercial / New Construction 6,813,900 0.00095700 6,521 6,292 - Excess Land 0 0.00095700 0 0 - Vacant Land 116,000 0.00095700 111 107 4. Industrial 516,000 0.00095700 494 565 - Excess Land 0 0.00095700 0 0 - Vacant Land 0 0.00095700 0 0 5. Aggregate Extraction 0 0.00095700 0 0 6. Farmlands 0 0.00021750 0 0 7. Managed Forest 357,000 0.00021750 78 75 Total 49,316,300 $43,321 $41,822 By-law 2026-068 Page 7 of 10 SCHEDULE "F" District Municipality of Muskoka - Sewer Services (Urban Area A) Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 40,504,200 0.00199200 $80,680 $80,043 2. Multi-Residential 805,200 0.00199200 1,600 1,590 3. Commercial / New Construction 6,813,900 0.00219120 14,930 14,840 - Excess Land 0 0.00219120 0 0 - Vacant Land 116,000 0.00219120 250 250 4. Industrial 516,000 0.00219120 1,130 1,330 - Excess Land 0 0.00219120 0 0 - Vacant Land 0 0.00219120 0 0 5. Aggregate Extraction 0 0.00219120 0 0 6. Farmlands 0 0.00049800 0 0 7. Managed Forest 0 0.00049800 0 0 Total 48,755,300 $98,590 $98,053 SCHEDULE "A" Township of Lake of Bays - General Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 3,373,806,027 0.00237107 $7,999,519 $7,486,925 2. Multi-Residential 2,385,800 0.00237107 5,657 5,366 3. Commercial / New Construction 46,499,400 0.00260817 121,278 111,109 - Excess Land 192,200 0.00260817 501 476 - Vacant Land 377,900 0.00260817 986 894 4. Industrial / New Construction 3,067,100 0.00260817 8,000 7,826 - Excess Land 87,800 0.00260817 229 217 - Vacant Land 0 0.00260817 0 0 5. Aggregate Extraction 1,804,200 0.00260817 4,706 4,525 6. Farmlands 368,500 0.00059277 218 207 7. Managed Forest 38,545,300 0.00059277 22,848 20,959 Total 3,467,134,227 $8,163,942 $7,638,504 By-law 2026-068 Page 8 of 10 SCHEDULE "G" Township of Lake of Bays - Street Lights - Franklin Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 1,692,198,327 0.00000353 $5,971 $3,523 2. Multi-Residential 806,000 0.00000353 3 2 3. Commercial / New Construction 25,117,700 0.00000388 98 59 - Excess Land 171,000 0.00000388 1 0 - Vacant Land 240,400 0.00000388 1 1 4. Industrial 1,690,400 0.00000388 7 4 - Excess Land 87,800 0.00000388 0 0 - Vacant Land 0 0.00000388 0 0 5. Aggregate Extraction 1,461,300 0.00000388 6 3 6. Farmlands 262,600 0.00000088 0 0 7. Managed Forest 15,024,700 0.00000088 13 8 Total 1,737,060,227 $6,100 $3,600 SCHEDULE "H" Township of Lake of Bays - Street Lights - Sinclair Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 429,428,600 0.00000840 $3,608 $1,170 2. Multi-Residential 774,600 0.00000840 7 2 3. Commercial / New Construction 5,648,500 0.00000924 52 17 - Excess Land 21,200 0.00000924 0 0 - Vacant Land 21,500 0.00000924 0 0 4. Industrial 349,700 0.00000924 3 1 - Excess Land 0 0.00000924 0 0 - Vacant Land 0 0.00000924 0 0 5. Aggregate Extraction 267,500 0.00000924 2 1 6. Farmlands 0 0.00000210 0 0 7. Managed Forest 13,106,400 0.00000210 28 9 Total 449,618,000 $3,700 $1,200 By-law 2026-068 Page 9 of 10 SCHEDULE "I" Township of Lake of Bays - Street Lights - Ridout Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 628,479,100 0.00001413 $8,879 $8,907 2. Multi-Residential 0 0.00001413 0 0 3. Commercial / New Construction 7,053,200 0.00001554 110 84 - Excess Land 0 0.00001554 0 0 - Vacant Land 0 0.00001554 0 0 4. Industrial 46,500 0.00001554 1 1 - Excess Land 0 0.00001554 0 0 - Vacant Land 0 0.00001554 0 0 5. Aggregate Extraction 0 0.00001554 0 0 6. Farmlands 11,500 0.00000353 0 0 7. Managed Forest 2,738,700 0.00000353 10 8 Total 638,329,000 $9,000 $9,000 SCHEDULE "J" Township of Lake of Bays - Street Lights - McLean Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 623,700,000 0.00002542 $15,855 $15,849 2. Multi-Residential 805,200 0.00002542 20 21 3. Commercial 8,680,000 0.00002796 243 245 - Excess Land 0 0.00002796 0 0 - Vacant Land 116,000 0.00002796 3 3 4. Industrial 980,500 0.00002796 27 30 - Excess Land 0 0.00002796 0 0 - Vacant Land 0 0.00002796 0 0 5. Aggregate Extraction 75,400 0.00002796 2 2 6. Farmlands 94,400 0.00000636 1 1 7. Managed Forest 7,675,500 0.00000636 49 49 Total 642,127,000 $16,200 $16,200 By-law 2026-068 Page 10 of 10 SCHEDULE "K" Education Assessment Tax Rates Taxation Taxation 2026 2025 1. Residential/Farm 3,373,420,027 0.00153000 $5,161,334 $5,092,242 2. Multi-Residential 2,385,800 0.00153000 3,650 3,650 3. Commercial / New Construction 39,762,400 0.00681019 270,790 270,798 - Excess Land 192,200 0.00681019 1,309 1,309 - Vacant Land 377,900 0.00681019 2,574 2,461 4. Industrial 3,067,100 0.00799699 24,528 25,296 - Excess Land 87,800 0.00799699 702 702 - Vacant Land 0 0.00799699 0 0 5. Aggregate Extraction 1,804,200 0.00511000 9,219 9,347 6. Farmlands 368,500 0.00038250 141 141 7. Managed Forest 38,545,300 0.00038250 14,744 14,257 Total 3,460,011,227 $5,488,990 $5,420,203