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Snapshot 191dba994d8a · verified 2026-10-26 ·
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unofficial consolidation, the official version is held by the municipal clerk.
THE CORPORATION OF THE TOWNSHIP OF MADOC
BY-LAW NO. 1800-2026
BEING a by-law to Adopt Estimates of Sums Required and to Levy and Collect Property Taxes for the 2026 Taxation Year
WHEREAS the Municipal Act, 2001, S.O. 2001 c.25, as amended (hereinafter referred to as the "Municipal Act") and regulations made under that Act prescribe that the Council of a local municipality shall, after the adoption of the estimates for the year, pass a bylaw to levy a separate tax rate on the assessment in each property class;
AND WHEREAS the Council of the Corporation of the Township of Madoc has prepared estimates of all sums required to be raised for its own purposes, including that to be raised from all taxable assessments pursuant to Section 290 of the Municipal Act;
AND WHEREAS all property assessment rolls on which the 2026 taxes and other amounts are to be levied have been returned pursuant to the provisions of the Assessment Act, R.S.O. 1990, c. A31, as amended (hereinafter referred to as the "Assessment Act");
AND WHEREAS property classes and property subclasses have been prescribed pursuant to Section 7 and 8 of the Assessment Act and Ontario Regulation 282/98 as made and amended under that Act;
AND WHEREAS the Council of the Corporation of the County of Hastings (herein after referred to as the County of Hastings) has established tax ratios for each prescribed property class, pursuant to Sections 308 of the Municipal Act for both upper-tier and local municipal purposes;
AND WHEREAS the County of Hastings has established the treatment of each prescribed property subclass pursuant to Section 313 of the Municipal Act for both upper-tier and local municipal purposes;
AND WHEREAS Section 312 of the Municipal Act provides for the establishment of tax rates to be levied for local municipal purposes;
AND WHEREAS the taxes for school purposes shall be levied, collected, and administered by each local municipality in accordance with the Education Act, R.S.O. 1990, c.E.2, Ontario Regulation 400/98 made under that Act and most recently revised;
AND WHEREAS Part X of the Municipal Act provides for the issuance of tax bills and the collection and administration of tax amounts.
NOW THEREFORE, FOR THE 2026 TAXATION YEAR, THE COUNCIL OF THE CORPORATION OF THE TOWNSHIP OF MADOC HEREBY ENACTS AS FOLLOWS:
THAT, in this by-law, the following definitions shall apply
"Collector" shall mean Treasurer, Deputy Treasurer, Tax Collector, or person designated by the Treasurer or the Municipality to undertake and execute the Treasurer's duties under Part X of the Municipal Act.
"Municipality" and "Township" shall mean, interchangeably, The Corporation of the Township of Madoc
THAT, pursuant to Section 290 of the Municipal Act, the Township of Madoc has prepared estimates of the sums required for local municipal purposes for 2026 and has set the amount to be raised by the Township's general local levy against all taxable property at $2,754,472.
THAT the Township shall levy on rateable property the tax rates set out in Schedule "A" attached hereto and forming part of this by-law in accordance with the following:
Township tax rates shall be levied on all property rateable for local municipal purposes;
County tax rates shall be levied on all property rateable for upper-tier municipal purposes; and
Provincial education tax rates shall be levied on all property rateable for school purposes.
THAT the final tax levy to be billed under this by-law shall be reduced by the amount raised by the interim tax levy.
THAT final levy to be billed and imposed under this by-law shall be paid in two (2) instalments due on the following dates:
on June 30, 2026; and
on September 30, 2026.
THAT notwithstanding Section 5 of this by-law, and pursuant to Subsection 342(1) of the Municipal Act, taxpayers who have enrolled in, and remain in good standing of the Township's monthly preauthorized plan, shall pay the final levy in instalments due on the following dates, with the total amount payable apportioned in accordance with that plan.
June, 30, 2026;
July, 31, 2026;
August, 31, 2026;
September, 30, 2026;
October, 30, 2026;
November 30, 2026; and
December 30, 2026.
THAT in accordance with Section 345 of the Municipal Act, penalty and interest shall be imposed against amounts that become due and remain unpaid as follows:
For any instalment that comes due, a penalty of one and one-quarter percent (1.25%) of the amount in default on the first day of default being the day immediately after the due date; and
Any and all taxes and instalments that remain unpaid after the first day of default shall be subject to interest for non-payment which will be calculated at a rate of one and one-quarter per cent (1.25%), per month and imposed on the first day of each calendar month subsequent to the date of default.
THAT the Collector is hereby authorized to mail or cause to be mailed the notice of taxes due to the address of the residence or place of business of the person to whom such notice is required to be given, or other address if duly directed by that person.
THAT notwithstanding Section 8 of this by-law, and pursuant to Subsection 364 (6.1) of the Municipal Act, the Collector may send a tax bill by way of electronic means to any taxpayer that has elected to receive a tax bill in that manner.
THAT the Collector shall be authorized to accept part payment from time to time on account of any taxes due, however, acceptance of any such part payment shall not affect the collection of any charge imposed and collectable under this by-law in respect of non-payment or late payment of any taxes or any installment of taxes.
THAT nothing in this by-law shall prevent the Collector from proceeding at any time with the collection of any tax, or any part thereof, in accordance with the provisions of the statutes and by-laws governing the collection of taxes.
THAT the Collector is hereby directed and authorized to undertake any required action necessary to collect the taxes levied herein.
THAT taxes are payable at the Municipal Office during regular business hours Mon-Thurs 8:00 am - 4:00 pm and Friday 8:00 am - 12:00 pm (noon) (cash, cheque, credit or debit). After hour payments can be made by placing in mail slot (cheques only), located to the left of the main doors or at most financial institutions; electronically by telephone/internet banking (you will require your property roll number from your tax notice
(1236 000 0XX XXXXX 0000). Also by letter mail or mail drop box via any
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 16th DAY OF April 2026.
_____________________
MAYOR
________________________
CLERK