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The Corporation of the Township of North Dumfries
By-law Number No. 3637-26
Being a By-law to Adopt the Estimates of all Sums Required During the Year and to Fix Tax
Rates and Provide for the Levy and Collection of Municipal, Region and Education Taxes for
the Year 2026
Whereas Section 312 of the Municipal Act, 2001, S.O. 2001, c.25 provides that the Council of a local
municipality shall, after the adoption of estimates for the year, pass a by-law to levy a separate tax
rate on the assessment of each property class;
And Whereas Section 312 (6) of the said Act requires tax rates to be established in the same
proportion to tax ratios;
And Whereas the tax ratios as set by the Region of Waterloo for the Township of North Dumfries
through Regional By-law 26-019 are:
1. 1.000000 for property in the residential class;
2. 1.000000 for property in the new multi-residential class;
3. 1.950000 for property in the multi-residential class;
4. 1.950000 for property in the commercial class;
5. 1.950000 for property in the industrial class;
6. 1.586727 for property in the aggregate extraction class;
7. 1.540000 for property in the landfill class;
8. 1.161300 for property in the pipelines class;
9. 0.250000 for property in the farmlands class;
10.0.250000 for property in the managed forests class;
And Whereas the property subclasses have tax rate reductions as set by the Region of Waterloo for
the Township of North Dumfries through By-law 19-020 are:
1. The first subclass of farmland awaiting development in the residential, multi-residential,
commercial and industrial property classes is 25% for 2019 and subsequent years;
2. The second subclass of farmland awaiting development in the residential, multi-residential,
commercial and industrial property classes is 0%
And Whereas the assessed value of all rateable real property according to the latest revised
assessment roll excluding properties for Payment in Lieu for the Township of North Dumfries amounts
to $2,823,155,400;
And Whereas the Municipal Budget requirement for the Township of North Dumfries amounts to
$9,002,462 for 2026;
And Whereas the amount to be levied for the Ayr Special Area Rating is $160,117 for 2026;
And Whereas the tax rates of the various property classes and subclasses have been calculated
pursuant to the provisions of the Municipal Act and the manner set out in this by-law;
And Whereas Section 326 of the Act provides that a local municipality may, through a by-law, identify
a special service and designate an area of the municipality in which the residents and property owners
receive, or will receive, additional benefit from that special service that is not received or will be
received in other areas of the municipality;
Now Therefore the Council of the Corporation of the Township of North Dumfries Enacts as
Follows:
1. That the yearly estimates for 2026 be approved.
2. That the tax rates of the Township of North Dumfries for the year 2026, including local
improvement rates, shall be as detailed on Schedule ‘A’.
3. That a Special Area Rate Charge for the settlement area of Ayr as defined by the Official Plan
shall be levied a charge on all taxable assessment for sidewalks and sidewalk snow removal in
the amount of $160,117 in the rates outlined in Schedule “A”.
4. That the several sums or rates to be levied and collected after deducting taxes imposed by
reason of the Interim Levy, shall be payable in two equal instalments with the due dates
September 1st and November 2nd, 2026. Payments are accepted by the following methods:
In person at the Township Office, 3'¢ Floor of 106 Earl Thompson Road, Ayr, Ontario
e In person at the Customer Service Counter at the North Dumfries Community
Complex, 2958 Greenfield Road, Ayr, Ontario
e By mail,
e Through electronic banking,
By pre-authorized payment plan withdrawal
5. That a penalty of 1.25 percent shall be added to any overdue instalments, and an additional
1.25 percent on the first day of each calendar month thereafter in which taxes are in default.
THE TREASURER shall add interest to the amount of all taxes due and unpaid for each month,
or fraction thereof, from the first day of the month following the 31S day of December in the year
in which the taxes are levied until the taxes are paid.
Read a First, Second and Third Time and Finally Passed this 28‘ day of April, 2026.
Susan Foxton, Mayor
Cee, —_—__—_———
Eric Bell, Deputy Clerk
Schedule 'A' to By-law 3637-26
2026 TOWNSHIP OF NORTH DUMFRIES FINAL TAX RATES
CODE PROPERTY CLASS DESCRIPTION Township Rate
CT Commercial - Occupied 0.00614841
cu Commercial - Excess Land 0.00614841
CX Commercial - Vacant Land 0.00614841
C1P Commercial - Farmland Awaiting Development 0.00236477
COF Commercial - On-Farm Business 0.00614841
DT Office Building - Occupied 0.00614841
DU Office Building - Excess Land 0.00614841
FT Farmland 0.00078826
GT Parking Lot 0.00614841
IT Industrial - Occupied 0.00614841
IU Industrial - Excess Land 0.00614841
IX Industrial - Vacant Land 0.00614841
\1P Industrial - Farmland Awaiting Development 0.00236477
JOF Industrial - On-Farm Business 0.00614841
JST New Construction - Industrial - Occupied 0.00614841
JU New Construction - Industrial - Excess Land 0.00614841
MT = Multi-Residential 0.00614841
M1P Multi- Res - Farmland Awaiting Development 0.00236477
NMT NEW Multi-Residential 0.00315303
HT Landfill 0.00485567
PT Pipeline 0.00366161
RiP Residential - Farmland Awaiting Development 0.00236477
RT Residential 0.00315303
TT Managed Forest 0.00078826
VT Aggregate Extraction 0.00500300
Regional Rate
Education Rate
0.01399214
0.01399214
0.01399214
0.00538159
0.01399214
0.01399214
0.01399214
0.00179387
0.01399214
0.01399214
0.01399214
0.01399214
0.00538159
0.01399214
0.01399214
0.01399214
0.01399214
0.00538159
0.00717545
0.01105020
0.00833286
0.00538159
0.00717545
0.00179387
0.01138549
0.00880000
0.00880000
0.00880000
0.00114750
0.00220000
0.00880000
0.00880000
0.00038250
0.00880000
0.00880000
0.00880000
0.00880000
0.00114750
0.00220000
0.00880000
0.00880000
0.00153000
0.00114750
0.00153000
0.00880000
0.00880000
0.00114750
0.00153000
0.00038250
0.00511000
Total 2026 Rate }) Ayr S.A.R.
0.02894055 0.00030363
0.02894055 0.00030363
0.02894055 0.00030363
0.00889386 0.00011678
0.02234055 0.00030363
0.02894055 0.00030363
0.02894055 0.00030363
0.00296463 0.00003893
0.02894055 0.00030363
0.02894055 0.00030363
0.02894055 0.00030363
0.02894055 0.00030363
0.00889386 0.00011678
0.02234055 0.00030363
0.02894055 0.00030363
0.02894055 0.00030363
0.02167055 0.00030363
0.00889386 0.00011678
0.01185848 0.00015571
0.02470587 0.00023979
0.02079447 0.00018083
0.00889386 0.00011678
0.01185848 0.00015571
0.00296463 0.00003893
0.02149849 0.00024707
Total Ayr Rate
0.02924418
0.02924418
0.02924418
0.00901064
0.02264418
0.02924418
0.02924418
0.00300356
0.02924418
0.02924418
0.02924418
0.02924418
0.00901064
0.02264418
0.02924418
0.02924418
0.02197418
0.00901064
0.01201419
0.02494566
0.02097530
0.00901064
0.01201419
0.00300356
0.02174556