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THE CORPORATION
OF THE TOWNSHIP
OF MALAHIDE
BY-
LAW NO. 26-
30
Being
a By-
law to set the 2026 tax rates and levies.
WHEREAS
the Council of The Corporation
of the Township
of Malahide
in
accordance
with the provisions of Section 312 of the Municipal Act, 2001, c. 25, has
prepared
and provisionally
adopted
the estimates
of all sums required during the Year
2026 for the purposes of the Municipality, including
the sums required by law to be
provided
for School purposes and County purposes for the Year 2026;
AND WHEREAS the Council of The Corporation
of the County of Elgin has
enacted By-
law No. 26-
05 being
a by-
law to adopt the 2026 County Budget, to set tax
ratios for the Year 2026 and to establish
the 2026 County tax rates to be levied by the
local municipalities in the County of Elgin;
AND WHEREAS the Ministry of Finance enacted
Ontario Regulation
46/
21
amending
Ontario Regulation 400/
98 made under the Education
Act establishing
tax
rates for school purposes
to be levied by the local municipalities
in the County of Elgin;
AND WHEREAS
Section 342(
1) (
a) of the Municipal Act 2001, S.
O. 2001, c.25,
as amended, allows
a local municipality
to provide for the payment of taxes
in one
amount
or by instalments
and the date or dates in the year for which
the taxes are
imposed
on which the taxes or instalments
are due;
AND WHEREAS Section 342 ( 1) (b) of the Municipal Act 2001, S.
O.
2001, c.
25,
as
amended
allows
a local municipality
to provide for alternative
instalments
and due
dates in the year for which the taxes are imposed other than those established under
clause 342 ( 1) (a) to allow taxpayers to spread the payment of taxes more evenly
over
the year;
AND WHEREAS Section 345 of the Municipal Act 2001, S.
O.
2001, c. 25, as
amended, allows for a percentage
charge, not to exceed 1.
25 per cent of the amount of
taxes due and unpaid, to be imposed
as a penalty for the non-
payment of taxes, and
allows for an interest charge, not to exceed 1.
25 per cent each month of the amount
of
taxes due and unpaid, to be imposed
for the non-
payment of taxes;
AND WHEREAS
the whole of the taxable assessment on real property in the
Township
of Malahide, according
to the 2026 Assessment Roll, certified by the
Assessment Commissioner, and as further modified to reflect changes of the
Assessment Review Board, Severances
and Section 442 Tax Write -Offs and upon
which the taxes for 2026 are to be levied;
NOW THEREFORE
the Council of The Corporation
of the Township
of Malahide
HEREBY ENACTS AS FOLLOWS:
1. THAT the Tax Rates for 2026 be established
as set out in Schedule ' A' attached
hereto.
2. THAT
a special
area
rate for street lighting
and sidewalk maintenance
be applied,
in addition to the rates above, to the geographic Village of Springfield
as set out
in Schedule ' B' attached
hereto.
3. THAT there shall be levied and collected
such other rates and/
or Special Area
Rates, pursuant to the Municipal Act, 2001 and/
or the Drainage Act.
4. THAT the final taxes shall be due and payable
in two installments, namely
September 15, 2026 and November 15, 2026.
5. That alternative due dates and payments in the year be allowed, under the
provisions
of a pre -authorized payment plan, or otherwise agreed upon by the
payer on account of any taxes due.
6. THAT there shall be imposed
a penalty for non-
payment of taxes on the due
date or on any installment, the amount of one and one -quarter percent ( 1.25%)
of
the amount due and unpaid
on the first day of default, and an additional penalty
of one and one -quarter percent ( 1.25%)
shall be added on the first day of each
calendar month thereafter
in which default continues.
7. THAT the Director of Corporate Services/
Treasurer
is hereby authorized to mail
or e-
mail, or cause to be mailed
or e -mailed the Notice of Taxes Due to the
residence
or place of business of such person indicated
on the last revised
assessment roll, specifying
the amount
of taxes payable.
8. THAT all taxes
be paid at the Malahide Township Office; at most financial
institutions; by telephone banking; or by internet banking, by the person charged
with such payment or their authorized designate.
9. THAT Schedules ' A', 'B' and ` B.1'
attached
hereto form
a part of this By-
law.
10. THAT this By-
law shall come into force and take effect on the final date of
passing thereof.
READ
a FIRST and SECOND time this 21St day of May 2026.
READ
a THIRD time and FINALLY PASSED this 21st day of May 2026.
A..-"
71117-
Th
yor, D. Giguere
A-
10
Clerk, Allison Adams
TOWNSHIP OF MALAHIDE
SCHEDULE ' B'
TO BY-
LAW NO. 26-
30
VILLAGE
OF SPRINGFIELD
SPECIAL AREA RATES
Identification
of Special Service: the provision of streetlight
and sidewalks in the
Village of Springfield
Special Levy Funded Costs: the Township
of Malahide utilizes a special
area levy
in the Village of Springfield
to maintain
pre -amalgamation differences
in property
taxation
as a result of the provision
of streetlights
and sidewalks, a service
not
generally provided elsewhere
in the Township.
Springfield'
s special area levy is intended
to fund
a portion of operating
and
capital costs for streetlights
and sidewalks within Springfield'
s
designated
service
area. Costs relating to the provision
of streetlights
and sidewalks
are not
considered eligible
unless otherwise defined in the table below.
Eligible Special Service Costs
Portion
2026
Streetlight
Utilities
100%
7,
000
Streetlight Maintenance
100°/
0
2,
500
Sidewalk Maintenance
40%
2,
000
Contributions
to Reserves -- Streetlights
100`)/
0
0
Contributions
to Reserves -- Sidewalks
40%
0
Total Special Area Levy
11,
500
iii)
Designated
Special Service Area: See Schedule B.
1 for a map of properties
which are included
in the Village of Springfield'
s
designated special area.
Special Area Tax Rates:
Property
Class
2026
2025
Residential
0.
00014913
0.
00014788
Commercial
0.
00024422
0.
00024218
Industrial
0.
00033184
0.
00032906
Pipeline
0.
00017070
0.
00016927
Farmland
0.
00003430
0.
00003401
TOWNSHIP OF MALAHIDE
SCHEDULE ` A'
TO BY-
LAW NO. 26-
30
TAX RATES
Property
Class
2026
2025
Residential
0.
00825358
0.
00797976
Commercial Occupied
0.
01351607
0.
01306765
Commercial Vacant Land
0.
01351607
0.
01306765
Commercial Small Scale on Farm Business
0.
00337902
0.
00326691
Industrial Occupied
0.
01836505
0,
01775576
Industrial Vacant Land
0.
01836505
0.
01775576
Industrial
Small Scale on Farm Business
0.
00459147
0.
00443914
Pipeline
0.
00944705
0.
00913363
Farmland
0.
00189832
0,
00183534
Managed
Forest
0.
00206340
0.
00199494
Schedule
BA -
Designated
Special
Service
MapOriginal
Expansion (