Bylaw 2026-22 - Adoption of 2026 Tax Levy and Tax Rates, Penalty and Interest
Marmora and Lake, Ontario
· No. 2026-22
· adopted 2026-04-07
· summary & facts
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THE CORPORATION OF THE MUNICIPALITY OF MARMORA AND LAKE
BYLAW NUMBER 2026-22
Being a bylaw to provide for the adoption of the tax levy and to provide
for the adoption of tax rates and to further provide for penalty and interest
in default of payment thereof for 2026.
WHEREAS Section 290 of the Municipal Act, 2001, S.O. 2001 c. 25, as amended (the
“Act”), dictates that, for each year, a local municipality shall prepare and adopt a budget
including estimates of all sums required during the year for the purposes of the
municipality, including amounts sufficient to pay all debts of the municipality falling due
within the year, and amounts required for any board, commission or other body;
WHEREAS Subsection 312(2) of the Act, as amended, provides that for purposes of
raising the general local municipal levy, a local municipality shall, each year, pass a
bylaw levying a separate tax rate, as specified in the bylaw, on the assessment in each
property class in the local municipality ratable for local municipality purposes;
WHEREAS pursuant to County of Hastings bylaw to adopt estimates of all sums
required by the County of Hastings for the purposes of the county and to provide a levy
on its constituent municipalities;
WHEREAS pursuant to the Province of Ontario Regulation 400/98, made under the
Education Act, as amended from time to time by the Province, the Council of the
Municipality of Marmora and Lake is directed to levy specified tax rates on the
assessment for school purposes;
WHEREAS Section 342 of the Act, as amended, authorizes a council to pass bylaws for
the payment of taxes by instalments and the date or dates in the year for which the
taxes are imposed on which the taxes or instalments are due;
WHEREAS Section 345 of the Act, as amended, authorizes a local municipality to pass
bylaws to impose late payment charges for the non-payment of taxes or any instalment
by the due date;
WHEREAS Section 347 of the Act, as amended, sets out procedures for allocation of
payments;
WHEREAS certain regulations require reductions in certain tax rates for certain classes
of subclasses of property;
Page | 1
NOW THEREFORE the Council of the Corporation of the Municipality of Marmora and
Lake enacts as follows:
1. THAT the following sums be levied for all tax authorities (Municipal, County and
Education) for the year:
Municipal Purposes $7,495,012
County Purposes $2,454,800
Education Purposes $1,194,321
2. THAT the Municipal portion be levied at the rates established by Council as
outlined in “Schedule A” attached hereto and forming part of this bylaw.
3. THAT the County and Education portions be levied at the rates established by
the County of Hastings and Ministry of Education, respectively, as outlined in
“Schedule A” attached hereto and forming part of this bylaw.
4. THAT each and every property owner shall be taxed according to the tax rates in
this bylaw and such tax shall be paid in two instalments which shall be equal, or
as nearly equal as practicable, and shall be due and payable as per the dates
previously passed in the Interim Tax Levy Bylaw annually, which are:
i. August 20, 2026
ii, October 15, 2026
5. THAT under the Municipality’s pre-authorized property tax payment program,
and provided the Municipal Treasurer has received and approved a taxpayer's
request to use the alternative instalments and due dates under that program, the
payment of the taxes levied shall be paid in instalments which shall be equal, or
as nearly equal as practicable, and shall be due and automatically withdrawn
from the taxpayer's bank account on the last business day of each month, or on
the exact due date as indicated by the taxpayer.
6. THAT penalty charges (current year taxes due and unpaid) for non-payment of
taxes shall be added at the rate of 1.25 percent on the 1st day of default, and on
the 1st day of each calendar month thereafter in which default continues.
7. THAT interest charges (past year taxes due and unpaid) for non-payment of
taxes shall be added at the rate of 1.25 percent on the 1st day of each calendar
month of default. Penalties and interest added on all taxes of the final levy in
default shall become due and payable and shall be collected forthwith as if the
same had originally been imposed and formed part of such unpaid final tax levy.
BYLAW 2026-22 Page | 2
MUNICIPALITY OF MARMORA AND LAKE
PO Box 459, 12 Bursthall Street, Marmora, ON, KOK 2MO | PH. 613-472-2629 | FAX 613-472-5330
marmoraandlake.ca
8. THAT the Finance Department may mail the final tax levy notice, or cause the
same to be mailed, to the residence or place of business of such person
indicated on the last revised assessment roll, specifying the amount of taxes
payable.
9. THAT the Finance Department may send the final tax levy tax bill to the taxpayer
electronically in the manner specified by the municipality if the taxpayer has
chosen to receive the tax bill in that manner. The electronic tax bill will be sent to
the email address provided and consented to by the taxpayer, specifying the
amount of taxes payable.
READ A FIRST TIME this 7" day of April, 2026
READ A SECOND TIME this 7" day of April, 2026
READ A THIRD TIME this 7*" day of April, 2026
PASSED IN OPEN COUNCIL this 7" day of April, 2026
Mayor (Jan O'Neill) \_ Municipal Clerk (Kristen M¢Connell)
BYLAW 2026-22 Page | 3
MUNICIPALITY OF MARMORA AND LAKE
PO Box 459, 12 Bursthall Street, Marmora, ON, KOK 2MO | PH. 613-472-2629 | FAX 613-472-5330
marmoraandlake.ca
BYLAW 2026-22
SCHEDULE A
2026 TAX RATES
Municipal County Education Total
Property Class Base Rate Area Rate Total Municipal Rate Rate Rate
Rural (141)
Residential/Farm (RT) 4.112106% 1.112106% 0.371008% 0.153000% 1.636114%
Multi-Residential (MT) 4.112106% 1.112106% 0.371008% 0.153000% 1.636114%
New Multi-Residential (NT) 1.112106% 1.112106% 0.371008% 0.153000% 1.636114%
Managed Forest (TT) 0.278027% 0.278027% 0.092752% 0.038250% 0.409029%
Farmlands (FT) 0.278027% 0.278027% 0.092752% 0.038250% 0.409029%
Commercial Occupied (CT) 1.223317% 1.223317% 0.408109% 0.880000% 2.511425%
Commercial Vacant Land (CX) 1.223317% 1.223317% 0.408109% 0.880000% 2,511425%
Commercial Small-Scale Value Added (C7) 0.305829% 0.305829% 0.102027% 0.220000% 0.627856%
Commercial! Vacant UnitfExcess (CU) 1.223317 % 1.223317% 0.408109% 0.880000% 2,511425%
Industrial Occupied (IT) 4.2233179 1.223317% 0.408109% 0.880000% 2.511425%
Industrial Shared PIL (IH) 4.2233179 1.223317% 0.408109% 0.980000% 2.611425%
(Industrial Vacant Land (IX) 1.223317% 1.223317% 0.408109% 0.880000% 2.511425%
Industrial Small-Scale Value Added (I7) 0.305829% 0.305829% 0.102027% 0.220000% 0.627856%
industrial Vacant Shared PIL (1J) 1.223317% 1.223317% 0.408109% 0.980000% 2.611425%
Industrial Excess (JU) 4.223317% 1.223317% 0.408109% 0.880000% 2.511425%
Industrial New Construction (JT) 1.223317% 1.223317% 0.408109% 0.880000% 2,511425%
Industrial New Construction Vacant (JU) 4,.223317% 1.223317% 0.408109% 0.880000% 2.511425%
Pipeline (PT) 0.914040% 0.914040% 0.304931% 0.880000% 2.098971%
Aggregate Extraction (VT) 1.223317% 1.223317% 0.408109% 0.511000% 2.142425%
Commercial New Construction (XT) 4.223317Y 1.223317% 0.408109% 0.880000% 2.511425%
Commercial New Construction Excess (XU) 1.223317% 1.223317% 0.408109% 0.880000% 2.541425%
Residential Payment in Lieu Tenant (RP) 4.112106 1.112106% 0.371008% 0.153000% 1.636114%
Residential Payment in Lieu General (RG) 1.112106% 1.112106% 0.371008% 1.483114%
Commercial Payment in Lieu Full No Support (CF) 4.223317% 1.223317% 0.408109% 0.944951% 2.576376%
Commercial Payment in Lieu General (CG) 4.223317% 1.223317% 0.408109% 1.631425%
Landfill Payment in Lieu Full No Support (HF) 1.223317% 1.223317% 0.408109% 0.669159% 2.300584%
Marmora Village (242)
Residential/Fann (RT) -1121086% 0.120743% 1.232848% 0.37 10084 0.153000% 1.756857%
Multi-Residential (MT) -112106% 0.120743% 1.232849 0.37 10084 0.153000% 1.756857%
New Mulli-Residential (NT) -112106% 0.120743% 1.232849 0.37 1008% 0.153000% 1.756857 %
Managed Forest (TT) 0.278027% 0.030186% 0.308213 0.092752% 0.038250% 0.439215%
Farmlands (FT) 0.278027% 0.030186% 0.308213% 0.092752% 0.038250% 0.439215%
Commercial Occupied (CT) 1.223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Commercial Vacant Land (CX) 1.223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Commercial Small-Scale Value Added (C7) 0.305829% 0.033204% 0.339033% 0.102027%. 0.220000% 0.661061%
Commercial Vacant Unit/Excess (CU) .223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Industrial Occupied (IT) -223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Industrial Shared PIL (IH) .223317% 0.132817% 1.356134% 0.408109% 0.980000% 2.744243%
Industrial Vacant Land (1X) .223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
industrial Small-Scale Value Added (17) 0.305829% 0.033204% 0.339033% 0.102027% 0.220000% 0.6610619%
Industrial Vacant Shared PIL (lJ) 1.223317% 0.132817% -356134% 0.408109% 0.980000% 2.7442439
Industrial Excess (IU) 1.223317% 0.132817% -356134% 0.408109% 0.880000% 2.6442434
Industrial New Construction (JT) 1.223317% 0.132817% -356134% 0.408109% 0.880000% 2.6442439
Industrial New Construction Vacant (JU) 1.223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Pipeline (PT) 0.914040% 0.099239% 1.013279% 0.304931% 0.880000% 2.198210%
Aggregate Extraction (VT) 1.223317% 0.132817% 1,356134% 0.408109% 0.511000% 2.275243%
‘Commercial New Construction (XT) 1.223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Commercial New Construction Excess (XU} 1.223317% 0.132817% 1.356134% 0.408109% 0.880000% 2.644243%
Residential Payment in Lieu Tenant (RP} 1.112106% 0.120743% .232849% 0.371008% 0.153000% 1.756857%
Residential Payment in Lieu General (RG) 1.112106% 0.120743% -232849% 0.371008% 1.603857 %
Commercial Payment in Lieu Full No Support (CF) 1.223317% 0.132817% -356134% 0.408109% 0.944951% 2.709194%
‘Commercial Payment in Lieu General (CG) 1.223317% 0.132817% .358134% 0.408109% 1,7642439
Landfill Payment in Lieu Full No Support (HF) 1.223317% 0.132817% -356134% 0.408109% 0.669159% 2.4334029
Deloro Village (144)
Residential/Farm (RT} 1.112106% 0.065074% 1.177180% 0.371008% 0.153000% 1.701188%
Multi-Residential (MT) 1.112106% 0.065074% 1.177180% 0.371008% 0.153000% 1.70118B%
New Multi-Residential (NT) 1.112106% 0.065074% 1.177180% 0.371008% 0.153000% 4.701188%
Managed Forest (TT) 0.278027% 0.016269% 0.294296% 0.092752% 0.038250% 0.425298%
Farmlands (FT) 0.278027% 0.016269% 0.294296% 0.092752% 0.038250 0.425298%
Commercial Occupied (CT) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000! 2.583007%
Commercial Vacant Land (CX) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000! 2.583007 %
Commercial Small-Scale Value Added (C7) 0.305829% 0.017895% 0.323725% 0.102027% 0.220000 0.645752%
Commercial Vacant Unit/Excess (CU) 1.223317 % 0.071581% 1.294898% 0.408109% 0.880000% 2.583007 %
Industrial Occupied (IT) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000% 2.583007%
Industrial Shared PIL (IH) 1.223317% 0.071581% 1.294898% 0.408109% 0.980000% 2.683007 %
Industrial Vacant Land (IX) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000% 2.583007%
Industrial Small-Scale Value Added (7) 0.305829% 0.017895% 0.323725% 0.102027% 0.220000% 0.645752%
Industrial Vacant Shared PIL (IJ) 1.223317% 0.071581% 1.294898% 0.408109% 0.980000% 2.683007 %
Industrial Excess (IU) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000% 2.583007 %
Industrial New Construction (JT) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000% 2.583007%
Industrial New Construction Vacant (JU) 1.223317 % 0.071581% 1.294898% 0.408109% 0.880000% 2.583007 %
Pipeline (PT) 0.914040% 0.053484% 0.967524% 0.304931% 0.880000% 2.152455%
Aggregate Extraction (VT) 1.223317% 0.071581% 1.294898% 0.408109% 0.511000% 2.214007%
Commercial New Construction (XT) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000 2,.583007%
Commercial New Construction Excess (XU) 1.223317% 0.071581% 1.294898% 0.408109% 0.880000% 2.583007%
Residential Payment in Lieu Tenant (RP) 1.112106% 0.065074% 1.177180% 0.371008% 0.153000 1.701188%
Residential Payment in Lieu General (RG) 1.112106% 0.065074% 4.177180% 0.371008% 1.548188%
Commercial Payment in Lieu Full No Support (CF) 1.223317% 0.071581% 41.294898% 0.408109% 0.944951% 2.647958%
Commercial Payment in Lieu General (CG) 1.223317% 0.071581% 1.294898% 0.408109% 1.703007 %
Landfill Payment in Lieu Full No Support (HF) 1.223317% 0.071581% 1.294898% 0.4081 09% 0.669159% 2.372166%