Leeds and the Thousand Islands, Ontario
· No. 2026-015
· adopted 2026-04-13
· summary & facts
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The Corporation of the Township of Leeds and the Thousand Islands
By-Law Number 2026-015
A By-Law To Provide For The Levying And Collection Of The Estimates Of All
Sums Required For The Township Purposes For The Year 2026 And To Set Tax
Rates For The Various Property Classes.
Whereas the Council of the Corporation of the Township of Leeds and the Thousand
Islands, in accordance with 8.312(2) & (4) of the Municipal Act, 2001, as amended, is
required to adopt a by-law to levy the amounts necessary for the operation of the
municipality; and
Whereas S. 307 of the Municipal Act, 2001, as amended, provides that all tax rates
shall be levied upon the whole assessment for real property or other assessments made
under the Assessment Act, according to the amounts assessed in the respect thereof,
subject to the set of tax ratios for the municipality in accordance with S. 308 of the
Municipal Act, 2001; and
Whereas the Council of the Corporation of the United Counties of Leeds and Grenville
has in accordance with S. 308 of the Municipal Act, 2001, as amended, established by
By-law No. 25-14 the following tax ratios for the year 2026;and
Residential
Residential/ Farmlands Class 1
Multi- Residential
Commercial
Commercial Vacant and Excess Land
Industrial and Industrial New Construction
Industrial Vacant and Excess Land
Aggregate Extraction
Landfills
Pipelines
Farmlands
Managed Forest
1.00000000
0.40000000
1.00000000
1.34640000
1.34640000
1.81140000
1.81140000
1.47394800
1.34640000
1.65510000
0.25000000
0.25000000
Whereas the Council of the Corporation of the United Counties of Leeds and Grenville
has, by By-law No. 26-09 established the County's levy requirements and established
tax rates for County purposes for the year 2026; and
Whereas the Province of Ontario has in accordance with 0. Reg. 400/98 established
tax rates for education purposes; and
Whereas the Assessment Roll compiled in the year 2025 and upon which the 2026
taxes are to be levied was revised and returned to the municipality in December 2025;
Now therefore, be it resolved that the Council of the Corporation of the Township of
Leeds and the Thousand Islands hereby enacts as follows:
1. That the Municipal Taxation estimates including Payment in Lieu, per Schedule A,
totaling $13,525,252 for Township purposes be adopted and levied; and
2. That the levy provided for shall be reduced by the amount of the interim levy for
2026;and
3. That for payment in lieu of taxes due to the Corporation of the Township of Leeds
and the Thousand Islands, the actual amount due shall be based on the assessment
roll and tax rates for the year 2026; and
Page 1 of 2
4. That there shall be levied and collected upon the whole assessment for real property
within the Corporation of the Township of Leeds and the Thousand Islands the tax
rates for the year 2026 per Schedule A; and
5. That for those receiving garbage pickup from the municipality a $154.00 annual
charge shall be levied on the tax bill; and
6. That the final payment instalment due date for all classes of property taxes shall be
Friday September 18, 2026. The Treasurer/Tax Collector is hereby authorized to
mail the printed notices of taxes to all persons, taxes in all property classes; and
7. That all tax payments must be received by the Corporation of the Township of Leeds
and the Thousand Islands by the due date. Payments not received by close of
business on the due date may be subjected to late charges at the discretion of the
Treasurer; and
8. That a $10.00 handling charge shall be added to all tax accounts paid by mortgage
companies. This charge is to be added to the tax roll for collection; and
9. That penalty and interest shall be imposed on due and unpaid taxes at a rate of
1.25% per month and applied to the tax account on the first day of every month; and
10. That Schedule "A", attached hereto shall be and form part of this by-law. The
County and Education tax rate information is included for information only as those
rates are approved by separate bodies.; and
Given First and Second Readings: Monday, April 13, 2026
Given Third Reading and Passed: Monday, April 13, 2026
</ .-<'^?';-/(-
Corinna Smith-Gatcke, lyiayor
^-K -
Mich^tte'flannah, Clerk
Page 2 of 2
The Township of Leeds and the Thousand Islands
Schedule "A" to By-law No. 2026-011
Property Class
Residential
Residential: Farmland 1
Multi-Residential: Full
Commercial: General
Commercial: Full
Commercial: Farmland 1
Commercial: Excess Land
Commercial: Vacant Land
Industrial: Full
Industrial: Excess Land
Industrial: Vacant Land
Aggregate Extraction: Full
Farm: Full
Pipeline: Full
Management Forest: Full
Sub-Total: Levy
Payment in Lieu
Residential: Full
Residential: General
Residential: Full, Shared
Commercial: Full
Commercial: General
Commercial: Full, Vacant Land
Industrial: Full, Shared
Industrial: Excess Land, Shared
Payments in Lieu - Taxable Tenants
Residential: Full
Commercial: Full
_Landfill: Full
Sub-Total: Payment in Lieu
Exempt
Total
RT
R1
MT
CM
CT
C1
cu
ex
IT
IU
IX
VT
FT
PT
TT
RF
RG
RH
CF
CG
CY
IH
IK
RP
CP
HF
Tax Ratio
1^00000000
0.40000000
1.00000000
1.34640000
1.34640000
0.40000000
1.34640000
1.34640000
1.81140000
1.81140000
1.81140000
1.47394800
0.25000000
1.65510000
0.25000000
1.00000000
1.00000000
1.00000000
1.34640000
1.34640000
1.34640000
1.81140000
1.81140000
1.00000000
1.34640000
1.34640000
Township
Tax Rate
0.00565325
0.00226130
0.00565325
0.00761153
0.00761153
0.00226130
0.00761153
0.00761153
0.01024029
0.01024029
0.01024029
0.00833259
0.00141331
0.00935669
0.00141331
0.00565325
0.00565325
0.00565325
0.00761153
0.00761153
0.00761153
0.01024029
0.01024029
0.00565325
0.00761153
0.00761153
County Tax
Rate
0.00462121
0.00184848
0.00462121
0.00622200
0.00622200
0.00184848
0.00622200
0.00622200
0.00837086
0.00837086
0.00837086
0.00681142
0.00115530
0.00764857
0.00115530
0.00462121
0.00462121
0.00462121
0.00622199
0.00622199
0.00622199
0.00837085
0.00837085
0.00462121
0.00622199
0.00622199
Education
Tax Rate
0.00153000
0.00061200
0.00153000
0.00000000
0.00880000
0.00061200
0.00880000
0.00880000
0.00880000
0.00880000
0.00880000
0.00511000
0.00038250
0.00880000
0.00038250
0.00153000
0.00000000
0.00153000
0.01250000
0.00000000
0.01250000
0.01250000
0.01250000
0.00153000
0.01250000
0.01133835
Total Tax
Rate
0.01180446 E
0.00472178|
0.011804461
0.01383353 i
0.02263353|
0.004721781
0.02263353 E
0.02263353 j
0.027411151
0.02741115)
0.027411151
0.02025401
0.00295111|
0.02580526 j
0.002951111
0.01180446 g
0.01027446 E
0.011804461
0.02633352 i
0.01383352 i
0.026333521
0.031111141
0.031111141
0.01180446!
0.02633352 i
0.025171871
_$_
Township Levy
T
$
$
$
$
$
$
$
$
$
$
$
$
$
J-
2,351,826,477 $
$
$
$
$
$
$
$
$
$
$
_$_
55,366,231 $
2,445,817,100 $
11,768,097
32
10,006
10,791
873,595
188
7,894
5,078
28,143
1,679
1,004
24,288
155,021
273,599
7,856
13,167,271
166,155
15,947
127
17,605
151,784
175
555
199
1,473
3,166
795_
357,981
13,525,252
County of Levy
T
$
$
$
$
$
$
$
$
$
$
$
$
$
_$_
.I-
$
$
$
$
$
$
$
$
$
$
_$_
.1;
A.
9,619,756
26
8,180
8,821
714,115
153
6,453
4,151
23,006
1,373
820
19,854
126,721
223,652
6,422
10,763,502
135,822
13,036
104
14,391
124,075
143
454
162
1,204
2,588
650
292,629
11,056,131
Education Levyj
T
$
$
$
$
$
$
$
$
$
$
$
$
$
-$_
_$_
$
$
$
$
$
$
$
$
J_
.I-
_$_
^,[84,929
9
2,708
1,009,999
51
9,126
5,870
24,185
1,443
862
14,895
41,955
257,321
2,126_
4,555,480 $ 28,486,254
44,968
34
28,913
288
678
243
399
5,200
1,184
81,905 $ 732,515
4,637,385 $ 29,218,769
*County and Education tax amounts provided for information only