This is the exact embedded text of the captured official document.
Snapshot 2077474335c4 · verified 2026-10-19 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
BY-LAW NO, 16.2026
BEING A BY.LAWTOADOPT THE ESTIMATES OF ALLSUMS REQUIRED DURING THE YEAR
AND TO ADOPT TAX RATES FOR THE YEAR2026.
WHEREAS Section 290 of the Municipal Act, 2OO1, as amended, provides that a local
municipality shall in each year prepare and adopt a budget including estimates of all
sums requrred during the year for the purposes of the municipality;
AND WHEREAS Section 312 (2'l of lhe Municipal AcL 2001 . as amended, provides that 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 (4) of the Municipal Act, 2OO1, as amended, authorizes
municipalities to pass by-laws for purposes of raising a special 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 all or part of the assessment, as specified in the bylaw,
in each property class in the local municipality rateable for local municipality
purposes;
AND WHEREAS Section 312 (5) of lhe Municipal AcL 2001, as amended, indicates the
assessment in each property class includes any adjustments made under section 32,
33, 34, 39.1or 40 of the Assessment Act, R.S.O. 1990 Chapter A.31, as amended, to
the assessments on the assessment roll as returned for the taxation year if the
adjustments are made on the tax roll before the by-law mentioned in subsection (4) is
passed for the taxation year:
AND WHEREAS Section 208 (1) of lhe Municipal Act, 20O1 , as amended, states that a
municipality shall annually raise the amount required for the purposes of a board of
management, including any interest payable on money borrowed by it for the purposes
of the board of management;
AND WHEREAS Section 326 (1)(a)(e) of the Municipal Act, 20O1 , as amended, states that a
municipality may by by-law identify a prescribed special service and determine whether
all or a specified portion of the additional costs determined in clause (d) shall be raised
under subsection (4) of Section 326;
AND WHEREAS the United Counties of Stormont, Dundas and Glengarry, has, under By-
Law No. 5519 directed each lower-tier Municipality to levy Tax Ratios,
AND WHEREAS the United Counties of Stormont, Dundas and Glengarry, has, under By-Law
No. 5520 directed each lower-tier Municipality to levy specified tax rates for the
purpose of raising the general upper-tier levy;
THEREFORE the Council of the Corporation of the Township of North Glengarry enacts
as follows:
That the Council of the Corporation of the Township of North Glengarry has
considered the estimates of the Municipality and deems it necessary that the
amount of $7,536,593 be adopted as its requirements for the year 2026.
That for the year 2026, the tax rates as shown on Schedule "A" to this by-law, shall be
levied upon the whole of the assessment in each property class.
1
THE CORPORATION OF THE TOWNSHIP OF NORTH GLENGARRY
2.
3
4
5
That the rate of $215.00 per Residential Unit (RU), and Farm Residential Unit (FRU) and
Seasonal Dwelling (RDU) as defined and classed as such in the Collector's Roll from the
Assessment Office be charged annually on the tax rollfor Garbage and Recycling Fees.
That any amounts billed by the interim anstallments for 2026 shail be deducted from the
amounts levied by this by-law. The amount for lnterim lnstallments were calculated by
using the current Assessment Roll multiplied by 50% of the 2025 Tax Rate and payable in
two installments (February 27th. 2026, and April 30rh, 2026).
That for Payme nts-ln -Lie u of taxes and railway rights-of-way due to the Corporation of the
Township of North Glengarry, the actual amount due shall be based on the assessment
roll and the tax rates for the year 2026.
That final taxes shall be payable in two rnstallments (July 31s' 2026, and September
29rh, 2026).
That the due dates for all Supplementary and Omitted assessments will be payable in
one installment.
That penalties for late payment shall be charged at 1.25'k per month or 15% per annum
charged on the first business day of each month on the unpaid balance.
That the Treasurer is authorized to mail or cause to be mailed notice of taxes due to the
address of the residence of the landowner or commercial property owner or to the address
of the person to whom notice is required to be given.
Thattaxes shall be payable attheTownship Office located at 3720 County Road 34,
Alexandria, at most Financial lnstitutions in Canada, by mail or online.
Taxpayers have the option of paying Realty and or Commercial taxes through
pre-authorized payments, based on ten monthly payments per year electronically
transferred from their bank accounts, through equalized monthly payments from
January to and including October in each year. The tax account of the property owner
must be up to date in order to enroll in this plan.
Taxpayers enrolled in the pre-authorized monthly payment plan, who are making all
therr payments on the scheduled dates, will not be subject to penalty for nonpayment
of taxes on any outstanding balances on the due dates. The following exceptions will
apply:
6
10
11
12
15
7
8
I
A)
ln the event of an "lnsufficient Funds"(NSF) notice, the resident will be charged
the appropriate NSF charge as well as penalty and interest for non-payment.
Two instances of "lnsufficient Funds" notices by a taxpayer, in the course ofthe
monthly update, will result in the removal of the sub.iect taxpayer from the
payment plan until the next calendaryear,
B)
The Treasurer is empowered to accept part of the payment of taxes from time to time on
account of taxes due.
The Treasurer is hereby authorized to place any outstanding amounts owed to lhe
t\/unicipality as a sum on the appropriate tax account to be collected in a like manner as
taxes.
That any remaining capital surpluses be transferred to the specific departments' capital
fund reserves (fire, roads, recreation, water/sewer, etc.) and any deficits incurred by
these same departments be funded from their specific capital expenditure reserves at
16
14
year-end of thesame fiscal year
17
That any remaining operating surpluses for all departments be transferred to the
working fund reserve account and any operating deficits for all departments be
transferred from the working fund reserve account at year-end ofthe same fiscal year.
18. This By-Law replaces By-Law #O7 -2025 which is hereby repealed.
This By-Law shall come into force and effect upon the date of the final reading thereof.
READ a first, second and third time and passed in Open Council this 23rd day of March 2026
CA
ct
Mayor/Deputy Mayor
I hereby certify this to be a true copy of By-Law No. 16-2026, and that such By-Law is in full
force and effect.
)
ll , 9oat,
l./-nc
Date Certified
CAO/Clerk/Deputy Clerk
Jena Doonan - Commissioner
by virlue ol my orlicc as
Deputy Clerk
Township ot Norlh Glengarry
c0
o
Property Class
Current Value
Assessment
Municipal Tax Rate
Municipal Tax
Dollars
Residential
RT
$887,023,126.00
0.006106199
$5,416,339.32
Multi-Residential
MT
$10,922,300.00
0.006106199
$66,693.73
New Multi-Residential
NT
$3,750,300.00
0.006106199
$22,900.08
Farmlands
FT
$517,048,312.00
0.001526550
$789,299.91
Commercial
CT
$87,526,772.00
0.009977693
$873,315.29
Industrial
IT
$18,809,800.00
0.012599732
$236,998.43
Pipeline
PT
$5,114,000.00
0.008352461
$42,714.49
Managed Forest
TT
$7,107,600.00
0.001526550
$10,850.10
Parking Lot
GT
$39,000.00
0.009977693
$389.13
Shopping Centre
ST
$4,438,100.00
0.009977693
$44,282.00
Commercial Excess Vacant Unit
CU
$1,287,320.00
0.006984386
$8,991.14
Commercial Vacant Land
CX
$2,332,100.00
0.006984386
$16,288.29
Industrial Excess Land
IU
$96,600.00
0.008819811
$851.99
Industrial Vacant Land
IX
$106,800.00
0.008819811
$941.96
Aggregate Extraction Taxable
VT
$559,600.00
0.010252484
$5,737.29
Total
$1,546,161,730.00
$7,536,593.14
The Corporation of the Township of North Glengarry
2026 Tax Rates
Schedule "A"