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THE CORPORATION OF THE
TOWNSHIP OF LANARK HIGHLANDS
BY-LAW NO. 2026-2025
BEING A BY-LAW TO ADOPT THE TAX RATES FOR 2026
WHEREAS, pursuant to Section 312 of the Municipal Act, 2001 (S.O. 2001, c.25) provides that
the Council of a local municipality shall after the adoption of estimates for the year, pass a by-
law to levy a separate tax rate on the assessment in each property class;
AND WHEREAS, pursuant to Section 312 (6) of the said Act require tax rates to be established
in the same proportion to tax ratios;
AND WHEREAS the tax ratios are set by the County of Lanark for the Township of Lanark
Highlands by By-law are:
Residential/Farm Property Class (RT, RF, RH, RG, RP) 1.000000
New Multi-Residential (NT) 1.100000
Farmland Awaiting Development-Phase | 0.250000
Farmland Awaiting Development-Phase II 0.250000
Multi-Residential Property Class (MT, MF) 1.973331
Commercial Property Class (CT, CF, CG, C7, CU, CX, CZ, ST, SU, XT, XU) 1.842928
Industrial Property Class (IT, IU, IX, IH, JT, JU, IF, LT, LU) 2.531635
Landfill (LT, HF) 1.232450
Pipeline (PT) 2.007246
Farmland (FT) 0.250000
Managed Forest (TT) 0.250000
Aggregate Extraction (VT) 2.060008
AND WHEREAS the assessed value of all rate-able real property according to the revised
assessment roll for the Township of Lanark Highlands amounts to $974,071 ,254;
AND WHEREAS the municipal budget levy requirement for the Township of Lanark Highlands
amounts to $5,470,229 and the municipal policing levy amounts to $1,228,872 (see attached
Schedule “A”) for 2026;
NOW THEREFORE BE IT RESOLVED THAT, the Council of the Corporation of the Township
of Lanark Highlands enacts as follows:
1. That the following tax rates be established and applied to the taxable assessments of
the Township of Lanark Highlands for 2026 as follows and attached as Schedule “B’:
THE CORPORATION OF THE TOWNSHIP OF LANARK HIGHLANDS
BY-LAW NO. 2026-2025
Municipal Municipal Policing County Tax Rate
Property Class Tax Rate Tax Rate (as set out by County By-law)
Residential 0.00575526 0.00129290 0.00420400
Multi-Residential 0.01135703 0.00255132 0.00829588
Commercial 0.01060653 0.00238273 0.00774767
Industrial 0.01457021 0.00327316 0.01064299
Farmland 0.00143881 0.00032323 0.00105100
Managed Forest 0.00143881 0.00032323 0.00105100
Aggregate Extraction 0.01185584 0.00266338 0.00866024
Landfill 0.00709307 0.00159344 0.00518122
2. The assessments made in the year 2026, based on current values from January 1, 2016
under the provisions of the Assessment Act, Chapter A.31, R.S.O. 1990 as amended, shall
be the assessment on which the final tax rates shall be fixed and levied.
3. The net amount of taxes levied by this By-law shall be due and payable in two (2) equal
installments. The installment due dates for all taxes are Friday, August 28, 2026 and
Thursday, October 29, 2026.
4. If taxes are not paid on the due dates, a penalty of one and one-quarter percent (1.25%) of
the unpaid taxes shall be levied on the first day of the calendar month following the due date
and a further penalty of one and one-quarter percent (1.25% on the first day of each calendar
month thereafter for as long as the default continues, but not after December 31, 2026.
5. If taxes levied pursuant to this By-law remain unpaid as of January 1, 2027, interest at the
rate of one and one-quarter percent (1.25%) of the unpaid taxes shall be charged on January
1, 2027 and on the first day of each calendar month thereafter for as long as the default
continues.
ENACTED AND PASSED this 14th day of April 2026.
(he
Pefel’ McLaren, Reeve
rc
~ 4 ‘) | >
wenn
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THE CORPORATION OF THE TOWNSHIP OF LANARK HIGHLANDS
BY-LAW NO. 2026-2025
SCHEDULE ‘A’
Funding - Municipal Operations and Capital
Description
Municipal Tax Levy/ PIL $ 5,470,229
Policing Levy $ 1,228,872
Supps $ 73,371
Long Term Financing $ 2,482,985
Federal/Provincial/County Grants $ 2,774,454
User and Other Revenue $ 1,848,231
Reserves & Reserve Funds $ 817,946
Total Funding $ 14,696,088
Expenditures - Municipal Operations and Capital
Department
Council $ 179,173
Corporate Services $ 1,681,904
Hections $ 49,500
IT $ 172,000
Fire Department $ 2,887,783
Police $ 1,240,581
Conservation Authority $ 48,600
Building Department $ 176,919
Emergency Measures $ 2,000
Livestock $ 6,000
Animal Control/Byaw $ 26,000
Public Works $ 5,178,888
Recycling & Waste Services $ 1,053,971
Parks & Recreation $ 1,329,043
Library Board $ 284,983
Cemeteries $ 10,575
Museums $ 32,622
Planning $ 280,546
Economic Development $ 55,000
Total Expenditures $ 14,696,088
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The Corporation of the Township of Lanark Highlands
Schedule ‘B’ to By-Law 2026-2025
Tax Class Qualifier 2016 CVA |Tax Ratio
2016
Weighted
Assessment
2026
Municipal
Tax Rate Levy
2026 Policing
Tax Rate Levy
2026 a
Education T:
Rate Levy
2026 County
Tax Rate Levy
Total Rate
Residential RI/RGRYRP_ | 908,347,414 | —1.0000000
903,347,414
0.575526%| 5,198,998
0.129290%| 1,167,940
0.153000%| 1,382,122
0.420400%| 3,797,673
4.278216%
Multi Residential MT 3,175,000 | 1.9733310
6,265,326
1,135703% 36,059
0.255132% 8,100
0.153000% 4,858
0.829588% 26,339
2.373424%}
Commercial 6,232,565 | 1.8429280
11,486, 169
1.060653% 66,106
0.238273%| 14,850
0.880000% 54,847
0.774767%| 48,288
2.953692%
Commercial PIL HOGI 2,819,200 | 1.8429280
5,195,583
1,060653% 29,902
0.238273%) 6,717
0.880000% 24,809
0.774767%} —- 21,842
2.953692%
Commercial Vacant Land |QU 28,300 1.8429280
52,155
1.060653}
0.238273%|
0.880000%) 249
0.774767% 219
2.953692%
Commercial Snall Scale {C7 7,300} 1.8429280
13,453
1.060653%|
0.238273%) 17
0.880000%} 64
0.774767%) 57
2.953692%)
Landfill 389,100 | — 1.2324500
479,546
0.709307% 2,760
0.159344%}
0.880000%} 3,424
0.518122% 2,016
2.266773%)
Industrial ITH 1,154,900} 25316350
2,923,785
1.457021% 16,827
0.327316%} 3,780
0.880000%| 10,163
1.064299% 12,292
3.728637%|
Industrial Excess Land IU 22,000} 25316350
55,696
1.457021% 321
0.327316%
0.880000%} 194
1.064299%|
3.728637%)
Aggregate Extraction VT 3,553,600 | 2.0600008
7,320,419
1.185584% 42,131
0.266338%) 9,465
0.511000% 18,159
0.866024%} 30,775
2.828946%|
Farmland 34,928,475 | _0.2500000
8,732,119
0.143881% 50,256
0.032323%} 11,290
0.038250% 13,360
0,105100%} 36,710
0.319554%
Managed Forest TT 18,413,400 | _ 0.2500000
4,603,350
0.143881%} 26,493
0.032323%} 5,952
0.038250%) 7,043
0.105100%} 19,352
0.319554%|
974,071,254
950,475,014
5,470,229
7,228,872
1,519,291
3,995,797