What is the tax rate? When are taxes due? How is property assessed?

Property tax & assessment — Lincoln, Ontario: By-law 2026-24 - Estimates and 2026 Tax Rates

In the Town of Lincoln, Ontario, property tax & assessment rules are set by By-law 2026-24 - Estimates and 2026 Tax Rates, verified 2026-10-19. Due dates: July 31, 2026; September 29, 2026; if net tax levy is $50.00 or less, due on July installment.

By-law 2026-24 - Estimates and 2026 Tax Rates adopted bylaw

tax rate	Schedule B: Residential RT 0.01627092; Multi-residential MT 0.03056961; New Multi-residential NT 0.01627092; Commercial - Occupied CT/ST/GT 0.03437403 (BIA 0.00227156); Commercial - Excess/Vacant Land CU/SU/CX 0.03437403 (BIA 0.00227156); Commercial - Small-Scale On-Farm Business C7/C0 0.02777403 (BIA 0.00227156); Industrial - Occupied IT 0.04756862 (BIA 0.00344354); Industrial - Excess/Vacant Land IU/IX 0.04756862 (BIA 0.00344354); Industrial - Small-Scale On-Farm Business I7/I0 0.04096862 (BIA 0.00344354); Pipelines PT 0.03389052; Farmlands FT 0.00406774; Managed Forest TT 0.00406774; Aggregate Extraction VT 0.03665627	Schedule "B"
due dates	July 31, 2026; September 29, 2026; if net tax levy is $50.00 or less, due on July installment	s. 4(b); s. 4(c)
penalty interest	Penalty 1.25% of amount in default on first day immediately following installment due date; interest 1.25% on amounts due and unpaid, imposed first day of calendar month following default and monthly thereafter	s. 7(a); s. 7(b)

scout note

Adopts 2026 estimates and sets 2026 tax rates by class (Town, Niagara Region, education); late-payment penalty 1.25% monthly.

Arrears

1.25% penalty on first day of default and first of each month thereafter; tax sale after two years in arrears.

Due Dates

Interim instalments last business day of February and April; final last business day of July and September; PAP options.

Tax Rates

Links the current tax rates by-law.