This is the exact embedded text of the captured official document.
Snapshot a046fdf7cd10 · verified 2026-10-22 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
THE CORPORATION OF THE TOWN OF MIDLAND
BY-LAW 2026-29
A By-law to adopt the estimates of all amounts required for the current year 2026
and to establish the rates of taxation for the current year 2026.
WHEREAS the Municipal Act, S.O. 2001, c.25, provides for the method of assessment
and the levying of property taxes by upper and lower-tier municipalities; and
WHEREAS the Assessment Act, R.S.O. 1990, Chapter A.31, as amended, establishes
the classes of real property and methods of assessment, as well as provides for
alterations to the Collector's Roll; and
WHEREAS the Municipal Act, S.O. 2001, c.25, Section 290, provides that the council
of a local municipality shall in each year prepare and adopt estimates of all sums
required during the year for the purposes of the municipality; and
WHEREAS Council for the Town of Midland has reviewed and adopted the estimates
required for all Town purposes for the year 2025; and
WHEREAS the Municipal Act, 2001, S.O. 2001, Chapter 25, Section 329.1 provides
optional tax capping parameters to facilitate the transition to current value assessment
for commercial, industrial, and multi-residential properties; and
WHEREAS the Municipal Act, S.O. 2001, c.25, Section 208, provides that the council
of a local municipality shall in each year levy a special charge upon rateable property in
the prescribed Business Improvement Area, based on the amount required, as
determined by the Board of Management and approved by Council; and
WHEREAS the amount to be raised from the members within the Business
Improvement Area as per By-Law 77-74 as amended is $175,000.00; and
WHEREAS the Municipal Act, S.O. 2001, c.25, Section 312(2), provides that the
council of a local municipality shall in each year pass a by-law levying a separate tax
rate, on the assessments in each property class in the local municipality rateable for
local municipal purposes; and
WHEREAS the County of Simcoe, in accordance with the Municipal Act, c.25, Sections
289 and 308, adopted By-law 7172-26 being a By-law to establish the County Tax
Rates and Tax Ratios for the year 2026; levied certain amounts against the Town in
the said Schedule "A" to this By-law; and
WHEREAS the Education Act, R.S.O. 1990, Section 257.7(1) as amended provides
that every municipality shall in each year levy and collect taxes by applying the rates as
prescribed on all residential and business property taxable for school purposes,
according to the last returned assessment roll; and
By-law 2026-29
Page 2
WHEREAS Ontario Regulation 400/98 established the 2025 Provincial uniform
education rates for the residential, multi-residential, farm and managed forest classes,
the aggregate extraction, pipelines, and business education rates specific to the
County of Simcoe for the commercial, industrial and pipeline classes; and
WHEREAS the Municipal Act, c.25, Part IX as amended, and Ontario Regulation 73/03
was made and amended under the Municipal Act with respect to the calculation of
taxes for Commercial, Industrial and Multi-Residential property classes; and
WHEREAS the Municipal Act, 2001 provides for collection of taxes on assessment
added to the assessment roll during the current year; and
WHEREAS the Municipal Act, 2001 authorizes Municipalities to collect penalty/interest
on late payments.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
MIDLAND HEREBY ENACTS AS FOLLOWS:
1. That, for the year 2026, the estimate of all sums required for Municipal purposes
and required to be levied is $31,538,983.
2. That, for the year 2026, the Town of Midland shall levy and collect upon the
assessments in each property class, the rates of taxation as contained in
Schedule "A" attached hereto and forming part of this by-law.
3. That, for the year 2026, there shall be levied and collected upon the rateable
property in the prescribed Business Improvement Area, the special charge rates
as contained in the said Schedule "A" to this By-law and that the estimates for the
current year are as set forth in the said Schedule "A".
4. That, in calculating the 2026 taxes as authorized herein, the Treasurer shall
reduce the amount of taxes payable by the interim amount billed as per Section
317 of the Municipal Act, S.O. 2001, c.25 and By-law 2025-61.
5. That, the Treasurer shall add to the collectors roll all or any municipal charges for
utility arrears, weed cutting, unpaid fees or charges or any statute or by-law
against the respective property chargeable therewith and the same shall be
collected by the Treasurer in the same manner and at the same time as all other
taxes.
6. That, the balance of the taxes due, being the final tax bill, for all property classes,
which may be subject to adjustments calculated by the OPTA system, shall
become due and payable in two installments as follows:
-
First installment:
Thursday, August 20, 2026
-
Second Installment:
Tuesday, October 20, 2026
By-law 2026-29
Page 3
In the event that the above installment due dates in Clauses 6 cannot be met due
to circumstances beyond the control of Town staff, the Town's Treasurer is
authorized to amend the installment due dates accordingly.
7. That, notwithstanding Clauses 5, alternatively, if previously arranged, taxes may be
paid by means of pre-authorized payment and accepted on an installment due date
basis or a monthly basis from January to October.
8. That, interest shall be imposed for non-payment of taxes due at the rate of 1.25%
per month on the first day of each calendar month thereafter in which default
continues, not pro-rated for part month.
9. That, tax bills shall be mailed to the taxpayer's residence or place of business or to
the premises in respect of which the taxes are payable, unless otherwise directed
by the taxpayer in writing.
10. That, all taxes, local improvements and other special rates shall be payable to the
Town of Midland at 575 Dominion Avenue, Midland, Ontario L4R 1R2 and shall be
accepted by the payment methods specified in Section 7 of the Town of Midland
Tax Collection Policy (CP-2024-09).
12. That, part payments may be accepted from time to time on account and applied to
outstanding balances in accordance with S.347 of the Municipal Act.
13. That, Schedule "A" attached hereto shall form part of this By-law.
14. That, this By-law shall come into full force and effect immediately upon final
passage.
BY-LAW PASSED AND ENACTED THIS 20TH DAY OF MAY 2026.
THE CORPORATION OF THE TOWN OF MIDLAND
_____
BILL GORDON - MAYOR
______
SHERRI EDGAR - CLERK
Written approval of this By-law was given by Mayoral Decision MDE-2026-9 dated
May 20, 2026
SCHEDULE "A" to BY-LAW 2026-29
2026 TAX RATES and LEVIES
TAX RATES
LEVY
CLASS QUAL
PROPERTY CLASS
ASSESSMENT
TOWN
WASTE
COUNTY
EDUCATION
TOTAL
TOWN
COUNTY
EDUCATION
TOTAL
R
T
Residential & Farm
1,769,159,966
1.295784%
0.000000%
0.321233%
0.153000%
1.770017%
22,924,491.77
5,683,125.63
2,706,814.75
31,314,432.16
$
M,N
T
Multi-Residential
87,735,400
1.295784%
0.000000%
0.321233%
0.153000%
1.770017%
1,136,861.28
281,835.06
134,235.16
1,552,931.50
C,S,D,G
T
Commercial
382,027,011
1.583837%
0.000000%
0.392643%
0.880000%
2.856480%
6,050,685.15
1,500,002.32
3,361,837.70
10,912,525.16
X
T
Commercial New Const
-
1.583837%
0.000000%
0.392643%
0.880000%
2.856480%
-
-
-
-
C,S,D,X
U
Excess Land
2,005,818
1.583837%
0.000000%
0.392643%
0.880000%
2.856480%
31,768.89
7,875.70
17,651.20
57,295.79
C
X
Vacant Land
5,921,400
1.583837%
0.000000%
0.392643%
0.880000%
2.856480%
93,785.32
23,249.96
52,108.32
169,143.61
I,L
T
Industrial
51,406,200
1.545222%
0.000000%
0.383070%
0.880000%
2.808292%
794,339.91
196,921.73
452,374.56
1,443,636.20
J
T
Industrial New Const
-
1.545222%
0.000000%
0.383070%
0.880000%
2.808292%
-
-
-
-
I,L
U
Excess Land
2,265,800
1.545222%
0.000000%
0.383070%
0.880000%
2.808292%
35,011.64
8,679.60
19,939.04
63,630.28
I
X
Vacant Land
7,987,500
1.545222%
0.000000%
0.383070%
0.880000%
2.808292%
123,424.61
30,597.72
70,290.00
224,312.32
V
T
Aggregate Extraction
1,461,300
1.425362%
0.000000%
0.353356%
0.511000%
2.289718%
20,828.81
5,163.59
7,467.24
33,459.65
P
T
Pipelines
5,182,000
1.680114%
0.000000%
0.416511%
0.880000%
2.976625%
87,063.51
21,583.60
45,601.60
154,248.71
F
T
Farmlands
4,296,763
0.323946%
0.000000%
0.080308%
0.038250%
0.442504%
13,919.19
3,450.64
1,643.51
19,013.35
T
T
Managed Forest
1,214,300
0.323946%
0.000000%
0.080308%
0.038250%
0.442504%
3,933.68
975.18
464.47
5,373.33
PAYMENTS-IN-LIEU:
R
F
Residential-full
117,000
1.295784%
0.000000%
0.321233%
0.153000%
1.770017%
1,516.07
375.84
179.01
2,070.92
R
P
Residential-full
2,749,000
1.295784%
0.000000%
0.321233%
0.153000%
1.770017%
35,621.10
8,830.70
4,205.97
48,657.77
R
G
Residential-general
839,000
1.295784%
0.000000%
0.321233%
0.000000%
1.617017%
10,871.63
2,695.14
-
13,566.77
M
P
Multi-Residential
-
-
-
-
C,G
F
Commercial-full
10,540,800
1.583837%
0.000000%
0.392643%
0.980000%
2.956480%
166,949.09
41,387.71
103,299.84
311,636.64
C
G
Commercial-general
360,000
1.583837%
0.000000%
0.392643%
0.000000%
1.976480%
5,701.81
1,413.51
-
7,115.33
C
Y
Com Excess Land -full
-
1.583837%
0.000000%
0.392643%
0.980000%
2.956480%
-
-
-
-
C
Z
Com Vac Land-general
-
1.583837%
0.000000%
0.392643%
0.000000%
1.976480%
-
-
-
-
I
H
Ind Occupied-full
143,000
1.545222%
0.000000%
0.383070%
1.250000%
3.178292%
2,209.67
547.79
1,787.50
4,544.96
I
V
Ind Excess Land
-
1.545222%
0.000000%
0.383070%
1.250000%
3.178292%
-
-
-
-
I
Y
Ind Vacant Land
-
1.545222%
0.000000%
0.383070%
1.250000%
3.178292%
-
-
-
-
Total
2,335,412,258
$
31,538,983.13
$
7,818,711.44
$
6,979,899.87
$
46,337,594.44
$
Downtown Midland (BIA) Business Improvement Area
Assessment
Rates
Total
C,S,D,G
T
Commercial Occupied
27,452,679
0.637461%
175,000.00
$
C
X
Commercial Vacant Land
-
0.637461%
-
I
T
Industrial Occupied
-
0.637461%
-
Total
27,452,679
175,000.00
$