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THE CORPORATION OF THE TOWN OF LINCOLN
BY-LAW NO. 2026-24
A BY-LAW TO ADOPT THE ESTIMATES OF ALL
SUMS REQUIRED AND SET THE RATES OF
TAXATION FOR THE YEAR 2026
WHEREAS:
1.
The Municipal Act, 2001, S.O. 2001, c. 25, Section 290 (1) provides that a
local municipality shall, for each year, prepare and adopt a budget including
estimates of all sums required during the year for the purposes of the
municipality;
2.
The Municipal Act, 2001, S.O. 2001, c. 25, Section 312 provides that a local
municipality shall pass a by-law levying a separate tax rate on the
assessment in each property class for purposes of raising the general local
municipality levy;
3.
The Assessment Act, R.S.O. 1990, c. A.31, establishes the classes of real
property and methods of assessment, as well as provides for alterations to
the property assessment roll;
4.
The Municipal Act, 2001, S.O. 2001, c. 25, Section 308 provides that an
upper-tier municipality shall pass a by-law to establish a set of tax ratios for
each property class where the residential property class tax ratio is 1 and
the Regional Municipality of Niagara has passed By-law 2026-15 to
establish such ratios;
5.
The Municipal Act, 2001, S.O. 2001, c. 25, Section 311 provides that for the
purposes of raising the general upper tier tax levy, the council of the upper
tier municipality shall pass a by-law directing the lower municipality to levy
a separate tax rate as specified in the by-law on assessment in each
property class in the lower tier municipality ratable for upper tier purposes
and the Regional Municipality of Niagara has passed By-law 2026-16 to
establish such rates;
6.
The Education Act, R.S.O. 1990, c. E.2, O. Reg. 400/98 prescribes the
education tax rates for each property class.
7.
The Regional Municipality of Niagara has established the two mandatory
rebate programs for low-income seniors and disabled persons and for
charitable organizations.
NOWTHEREFORE, THE COUNCIL OF THE CORPORATION OF THE TOWN OF
LINCOLN ENACTS AS FOLLOWS:
1.
That the estimates of revenue and expenditure resulting in a dollar levy of
$28,258,608 for local municipal purposes as detailed in Schedule "A"
attached hereto and forming part of this by-law are hereby adopted.
2.
That the tax rates outlined in Schedule "B" affixed hereto and forming part
of this by-law are hereby approved for the Town of Lincoln for the year 2026,
and shall be levied, raised and collected upon all assessment classes
pursuant to applicable statutes and by-laws.
3.
That all taxes levied and collected under the authority of this by-law and
any additional taxes which may be levied and collected pursuant to any
other Act and any amounts placed on the collector's roll of the
municipality pursuant to the Weed Control Act, R.S.O. 1990, c. W.5, the
Public Utilities Act, R.S.O. 1990, c. P.52, the Tile Drainage Act, R.S.O.
1990, c. T.8, the Shoreline Property Assistance Act, R.S.O. 1990, c. S.10
or any other applicable statute shall be paid into the hands of the
Treasurer, and applied as directed by the statute in that behalf or as the
said Council has, by by-law, or by the said estimates for 2026 directed or
shall from time to time hereafter direct and the sums collected under the
authority of this by-law for regional and educational purposes shall be
applied to those purposes in the manner directed by the statutes.
4.
a) That there shall be credited on real property amounts charged and
levied pursuant to By-law No. 2025-62, passed by the Council
of the Corporation of the Town of Lincoln on the 15th day of
December 2025, which provided for an interim tax levy.
b) The balance of taxes shall be due and payable on two installments,
the first being July 31, 2026, and the balance due and payable
September 29, 2026.
c)
If the net tax levy (the sum of the July and September installments)
is equal to $50.00 or less, the whole of the net tax payable shall be
due and payable on the July installment.
5.
That the Treasurer shall mail or cause to be mailed, a printed notice
specifying the amount of taxes payable in accordance with Section 343 of
the Municipal Act, 2001, S.O. 2001, c. 25, as amended, and O.Reg.162/02,
as amended.
6.
That the Treasurer and designates are hereby empowered to accept part
payment from time to time on account of any taxes due.
7.
THAT in accordance with section 345 of the Municipal Act, 2001, charges
for the non-payment of tax or any installment shall be imposed in
accordance with the following:
a) There shall be imposed a penalty for non-payment or late payment
of all installment amounts that become due in accordance with this
by-law and remain unpaid. The penalty shall be one and one-quarter
per cent (1.25%) of the amount in default on the first day immediately
following the installment due date;
b) Interest shall accrue at a rate of one and one-quarter per cent
(1.25%) against all amounts that have become due and remain
unpaid. Such interest shall be calculated and imposed on the first
day of the calendar month following the default of each installment
levied pursuant to this by-law and again on the first day of each
calendar month thereafter for so long as the installment remains
unpaid; and
c) For further clarity, interest imposed under this by-law shall not begin
to accrue prior to the first day a tax amount has become due and
remains unpaid.
d) That taxes paid at any financial institution must be initiated at least
five days before the due dates.
8.
This By-law shall come into force and take effect on the date of its final
passing.
PASSED AND ENACTED on the 13th day of April 2026.
______________________________
MAYOR: SANDRA EASTON
___________________________
CLERK: JULIE KIRKELOS
Tax Levy
28,258,608
Rate Charges (Water Wastewater)
16,710,787
User Fees & Service Charges
4,639,868
Donations/Sponsorships/Advertising
154,560
Grants
373,600
Fines, Penalties & Interest
828,935
Taxation - Other
803,660
Financial Revenue
555,250
Debt Servicing Funding
2,321,262
Interdepartmental Revenues
645,700
Reserve Transfers Funding
647,675
Revenue Total
55,939,905
Personnel
19,400,879
Services & Supplies
6,286,632
Region Controlled Cost
7,619,381
Administrative
1,594,002
Insurance
1,031,000
Equipment/Vehicles/Technology
2,496,467
Utilities
1,361,856
Financial Expenditures
409,346
Debt Servicing Charges
4,702,040
Interdepartmental Expenses
645,700
Operating Reserve Transfers
25,000
Capital Reserve Transfers
8,291,280
Contribution to Library
1,358,590
External Transfers
717,732
Expense Total
55,939,905
Surplus/(Deficit)
-
Funding Source
Expenditures
SCHEDULE A TO BY-LAW NO. 2026-24
Town Of Lincoln 2026 Operating Budget
General
Waste
Management
Transit
Residential
RT
0.00608798
0.00774131
0.00048340
0.00042823
0.00153000
0.01627092
-
Multi-residential
MT
0.01199332
0.01525038
0.00095230
0.00084361
0.00153000
0.03056961
-
New Multi-residential
NT
0.00608798
0.00774131
0.00048340
0.00042823
0.00153000
0.01627092
-
Commercial - Occupied
CT/ST/GT
0.01056204
0.01343040
0.00083865
0.00074294
0.00880000
0.03437403
0.00227156
Commercial - Excess/Vacant Land
CU/SU/CX
0.01056204
0.01343040
0.00083865
0.00074294
0.00880000
0.03437403
0.00227156
Commercial - Small-Scale On-Farm Business
C7/C0
0.01056204
0.01343040
0.00083865
0.00074294
0.00220000
0.02777403
0.00227156
Industrial - Occupied
IT
0.01601139
0.02035965
0.00127134
0.00112624
0.00880000
0.04756862
0.00344354
Industrial - Excess/Vacant Land
IU/IX
0.01601139
0.02035965
0.00127134
0.00112624
0.00880000
0.04756862
0.00344354
Industrial - Small-Scale On-Farm Business
I7/I0
0.01601139
0.02035965
0.00127134
0.00112624
0.00220000
0.04096862
0.00344354
Pipelines
PT
0.01036235
0.01317648
0.00082280
0.00072889
0.00880000
0.03389052
-
Farmlands
FT
0.00152200
0.00193533
0.00012085
0.00010706
0.00038250
0.00406774
-
Managed Forest
TT
0.00152200
0.00193533
0.00012085
0.00010706
0.00038250
0.00406774
-
Aggregate Extraction
VT
0.01302857
0.01656677
0.00103450
0.00091643
0.00511000
0.03665627
-
SCHEDULE B TO BY-LAW NO. 2026-24
TOWN OF LINCOLN 2026 TAX RATES
Assessment Class
B.I.A. Rate
Subtotal
Education
Rate
Town Rate
Class Code
Regional Rates