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# Tax Rate and Fees
2026 Tax Rates
## 2026 Tax Levy Rates by Property Class
| Class | Description | Municipal (RTC/RTQ) | County | School Board | Total | BIA Levy |
| --- | --- | --- | --- | --- | --- | --- |
| C1 | Commercial Farmland | 0.0017809 | 0.001429768 | 0.0003825 | 0.003593168 | -- |
| CT | Commercial Occupied | 0.0077082 | 0.006188279 | 0.008721 | 0.022617479 | 0.002724 |
| CU | Comm Excess Land | 0.0077082 | 0.006188279 | 0.008721 | 0.022617479 | 0.002724 |
| CX | Comm Vac Lands | 0.0041496 | 0.003331355 | 0.0063347 | 0.013815655 | 0.0014664 |
| DT | Office Building | 0.0077082 | 0.006188279 | 0.008721 | 0.022617479 | -- |
| FT | Farmlands | 0.0017809 | 0.001429766 | 0.0003825 | 0.003593166 | -- |
| GT | Parking Lot | 0.0041496 | 0.003331355 | 0.0063347 | 0.013815655 | 0.0014664 |
| I1 | Industrial Farmland | 0.0017809 | 0.001429765 | 0.0003825 | 0.003593165 | -- |
| IT | Industrial Occupied | 0.0138379 | 0.011109282 | 0.0088 | 0.033747182 | -- |
| IU | Ind Vac Units | 0.0138379 | 0.011109282 | 0.0088 | 0.033747182 | -- |
| IX | Ind Vac Land | 0.0138379 | 0.011109282 | 0.0088 | 0.033747182 | -- |
| IJ | Ind Vac Government | 0.0138379 | 0.011109282 | 0.0125 | 0.037447182 | -- |
| IK | Ind Vac PIL Shared | 0.0138379 | 0.011109282 | 0.0125 | 0.037447182 | -- |
| LT | Large Ind Occupied | 0.0191352 | 0.015361978 | 0.0088 | 0.043297178 | -- |
| LU | Large Ind Vac Unit | 0.0191352 | 0.015361978 | 0.0088 | 0.043297178 | -- |
| MT | Multi-Residential | 0.0078361 | 0.006290971 | 0.00153 | 0.015657071 | -- |
| NT | New Multi-Residential | 0.0078361 | 0.006290971 | 0.00153 | 0.015657071 | -- |
| PT | Pipelines | 0.0092823 | 0.007451941 | 0.0088 | 0.025534241 | -- |
| R1 | Res/Farm IR | 0.0017809 | 0.001429766 | 0.0003825 | 0.003593166 | -- |
| RT | Residential | 0.0071238 | 0.005719064 | 0.00153 | 0.014372864 | -- |
| ST | Shopping | 0.0077082 | 0.006188279 | 0.008721 | 0.022617479 | 0.002724 |
| TT | Managed Forests | 0.0017809 | 0.001429766 | 0.0003825 | 0.003593166 | -- |
2025 Tax Rates
| **Class** | **Description** | **Municipal (RTC/RTQ)** | **County** | **School Board** | **Total** | **BIA Levy** |
| --- | --- | --- | --- | --- | --- | --- |
| **C1** | Commercial Farmland | 0.0017541 | 0.0014 | 0.0003825 | 0.0035366 | NA |
| **CT** | Commercial Occupied | 0.0075921 | 0.0060595 | 0.008721 | 0.0223726 | 0.0026552 |
| **CU** | Comm Excess Land | 0.0075921 | 0.0060595 | 0.008721 | 0.0223726 | 0.0026552 |
| **CX** | Comm Vac Lands | 0.0040871 | 0.003262 | 0.0063347 | 0.0136838 | 0.0014294 |
| **DT** | Office Building | 0.0075921 | 0.0060595 | 0.008721 | 0.0223726 | NA |
| **FT** | Farmlands | 0.0017541 | 0.0014 | 0.0003825 | 0.0035366 | NA |
| **GT** | Parking Lot | 0.0040871 | 0.003262 | 0.0063347 | 0.0136838 | 0.0014294 |
| **I1** | Industrial Farmland | 0.0017541 | 0.0014 | 0.0003825 | 0.0035366 | NA |
| **IT** | Industrial Occupied | 0.0136295 | 0.010878 | 0.0088 | 0.0333075 | NA |
| **IU** | Ind Vac Units | 0.0136295 | 0.010878 | 0.0088 | 0.0333075 | NA |
| **IX** | Ind Vac Land | 0.0136295 | 0.010878 | 0.0088 | 0.0333075 | NA |
| **IJ** | Ind Vac Government | 0.0136295 | 0.010878 | 0.0125 | 0.0370075 | NA |
| **IK** | Ind Vac PIL Shared | 0.0136295 | 0.010878 | 0.0125 | 0.0370075 | NA |
| **LT** | Large Ind Occupied | 0.0188469 | 0.0150422 | 0.0088 | 0.0426891 | NA |
| **LU** | Large Ind Vac Unit | 0.0188469 | 0.0150422 | 0.0088 | 0.0426891 | NA |
| **MT** | Multi-Residential | 0.0077181 | 0.00616 | 0.00153 | 0.0154081 | NA |
| **NT** | New Multi-Residential | 0.0077181 | 0.00616 | 0.00153 | 0.0154081 | NA |
| **PT** | Pipelines | 0.0091425 | 0.0072968 | 0.0088 | 0.0252393 | NA |
| **R1** | Res/Farm IR | 0.0017541 | 0.0014 | 0.0003825 | 0.0035366 | NA |
| **RT** | Residential | 0.0070165 | 0.0056 | 0.00153 | 0.0141465 | NA |
| **ST** | Shopping | 0.0075921 | 0.0060595 | 0.008721 | 0.0223726 | 0.0026552 |
| **TT** | Managed Forests | 0.0017541 | 0.0014 | 0.0003825 | 0.0035366 | NA |
## Tax Rates:
Municipal Tax Rates are approved by Council and applied on the Final Tax Bill.
County Tax Rates are approved by Essex County and provided to the Town and are applied Final Tax Bill.
Education Tax Rates are set by the Province and applied on the Final Tax Bill.
Previous Final Tax Rates
2024
2023
2022
2021
2020
2019
## 2026 User Fee By-law Schedule G - Corporate Services
| **Category** | **Fee** |
| --- | --- |
| **Administration Fees and Service Charges** | |
| Convenience Fee US currency transactions (per item) | $5.00 |
| Returned Bank Item Charge | $42.00 |
| Financing Administration Fee (per property) | $135.00 |
| Interest on trade receivables over 30 days past due per month | 1.25% |
| Penalty and Interest on tax account arrears per month | 1.25% |
| Tax and Water Certificate - each per property inquiry | $87.00 |
| Tax and Water Certificate - each per property inquiry within 2 business days | $172.00 |
| Property Tax / Water Bill / Invoice Reprint - Duplicate Service | $15.00 |
| Additions to the Property Tax Roll | $42.00 |
| Refund or Misdirected Payment Fee | $42.00 |
| Debenture Fee - per property | $143.00 |
| Ownership Changes | $42.00 |
| Property Tax Listing for Mortgage Companies | $14.00 |
| **Tax Sale Fees** | |
| Final Notice Letter - per property | $62.00 |
| Farm Debt Mediation Letter - per property | $62.00 |
| **Preliminary Work** | |
| Prepare searches to determine owners, Roll, Legal Descriptions, Prepare and Register Tax Arrears Certificate, Title Search, Mailing First Notices, Statutory Declarations, Prepare and Register Tax Arrears Cancellation Certificate; Prepare Final Notice Letters, Statutory Declarations for final notice letters | $1,821.00 |
| Extension Agreement | $520.00 |
| **Tender Process** | |
| Advertising | Actual Cost |
| Tender Opening and examination | $520.00 |
| Prepare and Register Tax Deed | $1,040.00 |
| Pay Proceeds in Court, Closing File | $676.00 |
| **G.I.S. Mapping** | |
| **Standard Map Products** | |
| Municipal Wide Street Map - (Double Sided - Colour) 11"x17" | Free |
| Municipal Wide Street Map - (Double Sided - Colour) 18"x34" | $8.00 |
| Municipal Wide Street Map - (Double Sided - Colour) 24"x 50" | $16.00 |
| **Custom Map Products** | |
| Custom Mapping - include any plots larger than 11" x 17" up to maximum size 24" x 50" - per hour | $60.00 |
Contact Us
**Municipality of Lakeshore**
419 Notre Dame St.
Belle River, Ontario N8L 0P8
Phone 519-728-2700
Email [email protected]