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THE CORPORATION
OF THE
TOWN OF NIAGARA-ON-THE-LAKE
BY-LAW NO. 2026-019
A BY-LAW TO SET AND LEVY THE RATES OF TAXATION FOR TOWN
OF
NIAGARA-ON-THE-LAKE
PURPOSES,
FOR
REGIONAL
PURPOSES AND FOR EDUCATION PURPOSES FOR THE YEAR 2026
WHEREAS Section 312(2) of The Municipal Act, 2001, S.O., 2001,
c. 25, as
amended
(from herein known
as
"the Municipal Act") provides that for the
purposes of raising the general local municipality levy, a local municipality shall,
each year, pass a by-law levying a separate tax rate, as specified in the by-law,
on the assessment in each property class in the local municipality rateable for
local municipality purposes;
AND WHEREAS Section 312(6) of the Municipal Act provides that the tax rates
to be levied under subsection (2) or (4) are subject to the following restrictions:
1.
the rates must be set so that, when they are levied on the applicable
assessment rateable for local municipality purposes, an amount equal to
the general local municipality levy or special local municipality levy, as the
case may be, is raised; and,
2.
the
rates
on
the
different classes
of property must be
in
the same
proportion to each other as the tax ratios established under Section 308
for the property classes are to each other;
AND WHEREAS the Regional Municipality of Niagara has by By-law No. 2026-
16 set the tax rates for Region, Waste Management, Transit and School Board
purposes;
AND WHEREAS the Council of The Corporation of the Town of Niagara-on-the-
Lake must finalize its 2026 local municipality rate in order for the final billing to
proceed;
AND WHEREAS pursuant to By-law No. 2025-070 (To Authorize a Levy of Taxes
before the Estimates are Adopted for the Year 2026, interim bills have been sent;
AND WHEREAS Uncapped Classes include residential, farmlands, forests and
pipelines;
AND WHEREAS
ihe
rebates
and
claw
backs
for
the
Capped
Classes
commercial, industrial and multi-residential have been determined.
Page 2 -- By-law No. 2026-019
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN
OF NIAGARA-ON-THE-LAKE enacts as follows:
1.
THAT the assessment for the Town of Niagara-on-the-Lake on which the
sums required for the year 2026 is to be levied as follows:
General Purposes
$6,037,226 ,956
Consolidated Stormwater
Management Improvement Area | $3,999,890,847
Niagara Health System
$6,040,660,456
2.
THAT the following amounts be levied for the purposes listed below:
General Purposes
$18,163,077
Consolidated Stormwater
Management Improvement Area | $
961,600
Niagara Health System
$
103,014
3:
That for the year 2026, the Town shall levy upon the property tax classes
set out as per Appendix
| attached, the property tax rates applicable
thereto.
4.
That in accordance with Section 343 of the Municipal Act, the Treasurer
shall send a
tax bill to every taxpayer at least 21 days before any taxes
shown on the tax bill are due.
5.
That the following due dates and tax rates
be, and they are hereby
established for all Capped and Uncapped Classes:
a)
b)
d)
With 50% due on each:
July 31, 2026, and September 25, 2026.
The monies payable to the Municipality may also be payable into
any financial institution within the Town of Niagara-on-the-Lake.
The Treasurer and Collector of Taxes may accept part payment
from time-to-time on account of any current taxes due and shall give
a receipt for such part payments.
On the first installment if paid after July 31, 1.25% on the first day
of default and on the first day of each calendar month thereafter in
which the default continues.
On the second installment if paid after September 25, 1.25% on the
first day of default and on the first day of each calendar month
thereafter in which default continues.
Page 3 -- By-law No. 2026-019
6.
That in accordance with Section 355 of the Municipal Act, where the sum
of such taxes is less than $10.00, a minimum bill of $10.00 shall be issued.
7.
That all monies raised, levied or collected under authority of this By-law
No. shall be paid into the hands of the Town Treasurer, to be applied and
paid to such persons and corporations and in such manner as the laws of
Ontario and the By-law No. or resolutions of the Council direct.
READ A FIRST, SECOND AND THIRD TIME AND PASSED THIS 28TH DAY
OF APRIL 2026
<=z--
'I
LORD MAYOR
GARY ZALEPA
TOWN CLERK GRANT BIVOL
TOWN OF NIAGARA-ON-THE-LAKE
2026 TAX RATE SUMMARY
RURAL TAX RATE
PROPERTY TAX CLASSIFICATION
Municipal
General Rate
Niagara
Health System
Region Transit
Niagara
Regional
Rate
Education
Rate
RURAL
TOTAL TAX RATE
Special Area
Consolidated
Storm Water
URBAN
TOTAL TAX RATE
A
B
c
D
E
Rural=A+B+C+D+E
F
Urban=A+B+C+D+E+F
Residential - RT, RP
0.00287396
0.00001628
0.00055609
0.00774131
0.00153000
0.01271764
0.00021781
0.01293545
Multi-Residential - MT
0.00566170
0.00003207
0.00109550
0.01525038
0.00153000
0.02356965
0.00042909
0.02399874
New Multi-Residential - NT
0.00287396
0.00001628
0.00055609
0.00774131
0.00153000
0.01271764
0.00021781
0.01293545
Commercial
Full
- CT, CH, CP, CF, DT, ST, GT
0.00498603
0.00002824
0.00096476
0.01343040
0.00880000
0.02820943
0.00037788
0.02858731
On Farm Business 1
- C7
0.00498603
0.00002824
0.00096476
0.01343040
0.00220000
0.02160943
0.00037788
0.02198731
On Farm Business 2 - CO
0.00498603
0.00002824
0.00096476
0.01343040
0.00220000
0.02160943
0.00037788
0.02198731
Excess Land - CU, CK, CW, XU, DU, SU
0.00498603
0.00002824
0.00096476
0.01343040
0.00880000
0.02820943
0.00037788
0.02858731
Vacant Land - CX, CJ, CZ
0.00498603
0.00002824
0.00096476
0.01343040
0.00880000
0.02820943
0.00037788
0.02858731
Industrial
Full - IT, 1H, IF
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
On Farm Business 1
- 17
0.00755851
0.00004282
0.00146252
0.02035965
0.00220000
0.03162350
0.00057284
0.03219634
On Farm Business 1
- 10
0.00755851
0.00004282
0.00146252
0.02035965
0.00220000
0.03162350
0.00057284
0.03219634
Excess Land - IU, IK
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
Vacant Land - IX, lJ, IY, IZ
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
Large Industrial
Full - LT
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
Excess Land - LU
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
Vacant Land - LX
0.00755851
0.00004282
0.00146252
0.02035965
0.00880000
0.03822350
0.00057284
0.03879634
Aggregate Extraction - VT
0.00615041
0.00003484
0.00119006
0.01656677
0.00511000
0.02905208
0.00046612
0.02951821
Landfill - HT
0.00845019
0.00004787
0.00163505
0.02276147
0.00880000
0.04169458
0.00064042
0.04233500
Pipeline - PT
0.00489177
0.00002771
0.00094652
0.01317648
0.00880000
0.02784248
0.00037073
0.02821321
Farmland - FT, FP
0.00071849
0.00000407
0.00013902
0.00193533
0.00038250
0.00317941
0.00005445
0.00323386
Managed Forest - TT
0.00071849
0.00013902
0.00193533
0.00038250
0.00317941
0.00005445
0.00323386
REGIONAL WASTE MANAGEMENT CHARGE
0.00000407
Basic Service:
Enhanced Service:
$210.93
$1,711.00