By-law No. 27-2026 - 2026 Tax Rate By-law (levying rates, instalments, penalty and interest)

North Huron, Ontario · No. 27-2026 · adopted 2026-04-07 · summary & facts

This is the exact embedded text of the captured official document. Snapshot 9789311855d7 · verified 2026-10-26 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

The Corporation of the Township of North Huron By-law No. 27-2026 Being a by-law for the purposes of levying and collecting rates for various purposes and to provide for the payment of taxes and to provide for penalty and interest. This accessible version of this by-law is printed under the authority of the Council of the Township of North Huron. Printing Date: April 8, 2026 Disclaimer: The following version is an electronic reproduction made available for information only. It is not an official version of the by-law. The format may be different, and plans, pictures, other graphics or text may be missing or altered. The Township of North Huron does not warrant the accuracy of this electronic version. This consolidation cannot be distributed or used for commercial purposes. It may be used for other purposes only if you repeat this disclaimer and the notice of copyright. Official versions of all by-laws can be obtained from the Clerk's Department by calling 519-357-3550. The Corporation of the Township of North Huron By-law No. 27-2026 _____________________________________________________________________________ Being a by-law for the purposes of levying and collecting rates for various purposes and to provide for the payment of taxes and to provide for penalty and interest _____________________________________________________________________________ WHEREAS Section 290 of the Municipal Act, S.O. 2001, c. 25 as amended, requires the Council of the local municipality, in each year, to prepare and adopt estimates of all sums required during the year for the purposes of the municipality; AND WHEREAS Section 312 (2) of the Municipal Act, S.O. 2001, c. 25 as amended, 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 the Council of the Township of North Huron adopted the 2026 Budget at the special budget meeting held on December 12, 2025; AND WHEREAS the County of Huron, under the provisions of Section 308, 311 and 312 of the Municipal Act S.O. 2001, c. 25 as amended, by By-law No. 2026-014 established a county tax levy and tax ratios for 2026; AND WHEREAS the Minister of Finance, under the provisions of Ontario Regulation 400/98, under the Education Act R.S.O. 1990 as amended by Ontario Regulation 11/22, established tax rates; AND WHEREAS Section 326 of the Municipal Act, S.O. 2001, c. 25 as amended, authorizes a municipality to levy and collect amounts for special area rates; AND WHEREAS Section 342 of the Municipal Act, S.O. 2001, c. 25 as amended, authorizes a municipality to pass a by-law to set due dates for instalments; AND WHEREAS Section 345 of the Municipal Act, S.O. 2001, c. 25 as amended, provides that a municipality may pass a by-law to impose late payment charges for the non-payment of taxes or any instalment by the due date; AND WHEREAS Section 398 of the Municipal Act, S.O. 2001, c. 25 as amended, provides that fees and charges imposed by the municipality, upper tier or local board may be added to the tax roll and collected in the same manner as municipal taxes; NOW THEREFORE the Council of the Corporation of the Township of North Huron ENACTS as follows: 1. That the 2026 total tax levy for the Township of North Huron is shown on the 2026 Budget Summary in the amount of $8,043,236 and is attached hereto as "Schedule A". 2. That the tax rates as per Schedule "B" attached hereto shall be levied and charged in 2026. 3. That the Total Tax Levy for 2026 is attached hereto as Schedule "C". 4. That the 2026 Wingham BIA Budget is hereby adopted with a levy totaling $26,000 and is attached hereto as "Schedule D". 5. That the 2026 Blyth BIA Budget is hereby adopted with a levy totaling $11,126 and is attached hereto as "Schedule E". 6. That the assessment contained in the assessment roll for the Township of North Huron compiled during the year 2025 and returned on December 9, 2025, is hereby adopted and confirmed as the assessment on which taxes for the year 2026 shall be levied. 7. That there shall be two instalments and the due dates for the final taxes shall be September 24, 2026 and November 26, 2026. The total bill shall be reduced by the Interim Tax billing. 8. That a penalty of one and one quarter percent (1.25%) per month shall be added to each installment on the first day of default and on or about the first day of each month thereafter that the default continues. 9. That on all taxes of the final tax levy in default on January 1, 2026, interest shall be added at the rate of 1.25% per month for each month or fraction thereof in default. 10. That 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. 11. That the Treasurer may mail or cause the same to be mailed (by regular mail or electronic mail) to the residence or place of business of such person indicated on the last revised assessment roll, a written or printed notice specifying the amount of taxes payable. 12. That the notice to be mailed under this by-law shall contain the particulars provided for in this by-law and the information required to be entered in the Collector's roll under Section 340 of the Municipal Act, S.O. 2001, c. 25. 13. That nothing in this by-law shall prevent the Treasurer from proceeding at any time with the collection of any tax, or part thereof, in accordance with the provisions of the statutes and by-laws governing the collection of taxes. 14. That in the event of any conflict between the provisions of this by-law and any other by-law, the provisions of this by-law shall prevail. 15. That payment of taxes may be made at the Township of North Huron Municipal Office and at most financial institutions. Payments can also be made by telephone/internet banking and monthly pre-authorized payments are also available. 16. That this by-law shall come into force and take effect on the day of the final passing thereof. Read a first and second time this 7th day of April, 2026. Read a third time and passed this 7th day of April, 2026. _________________________________ Paul Heffer, Reeve CORPORATE SEAL __________________________________ Carson Lamb, Clerk Schedule "A" to By-Law No. 27-2026 2026 BUDGET SUMMARY Operating Budget External Sources of Revenue (6,468,565) Wages and Benefits 6,616,564 Operating Expenses 5,802,287 5,950,286 Capital Purchases 1,950,000 Reserve Contributions 142,950 2026 LEVY REQUESTED 8,043,236 THE CORPORATION OF THE MUNICIPALITY OF NORTH HURON - 2026 Schedule "B" to By-Law No. 27-2026 SCHEDULE B WINGHAM BLYTH E/W TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL BASE COUNTY EDUCATION SPECIAL SPECIAL SPECIAL MUNICIPAL MUNICIPAL MUNICIPAL WINGHAM BLYTH E/W MUNICIPAL AREA RATE AREA RATE AREA RATE WINGHAM BLYTH E/W WARD WARD WARD RTC DESCRIPTION RATE TAXABLE RT RESIDENTIAL 0.01478826 0.00556720 0.00153000 0.00028447 0.00014397 0.00000000 RT 0.01507273 0.01493223 0.01478826 0.02216993 0.02202943 0.02188546 MT MULTI-RESIDENTIAL 0.01626709 0.00612392 0.00153000 0.00031292 0.00015837 0.00000000 MT 0.01658000 0.01642546 0.01626709 0.02423392 0.02407938 0.02392101 FT FARMLANDS 0.00369706 0.00139180 0.00038250 0.00007112 0.00003599 0.00000000 FT 0.00376818 0.00373306 0.00369706 0.00554248 0.00550736 0.00547136 CT/ST COMMERCIAL/SHOPPING CENTRE 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 CT/ST 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 XT COMMERCIAL NEW CONSTRUCTION FULL 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 XT 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 IT/LT INDUSTRIAL/LARGE INDUSTRIAL 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 IT/LT 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 VT AGGREGATE EXTRACTION 0.01323663 0.00498307 0.00511000 0.00000000 0.00015837 0.00000000 VT 0.01323663 0.01339500 0.01323663 0.02332970 0.02348807 0.02332970 PT PIPELINE 0.01035178 0.00389704 0.00458716 0.00019913 0.00010078 0.00000000 PT 0.01055091 0.01045256 0.01035178 0.01903511 0.01893676 0.01883598 TT MANAGED FORESTS 0.00369706 0.00139180 0.00038250 0.00007112 0.00003599 0.00000000 TT 0.00376818 0.00373306 0.00369706 0.00554248 0.00550736 0.00547136 R1 RES/FARM CLASS 1 0.00369706 0.00139180 0.00038250 0.00007112 0.00003599 0.00000000 R1 0.00376818 0.00373306 0.00369706 0.00554248 0.00550736 0.00547136 CU COMMERCIAL EXCESS 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 CU 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 CX COMMERCIAL VACANT 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 CX 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 C7 COMMERCIAL - SMALL SCALE ON FARM 0.00406677 0.00153098 0.00220000 0.00007823 0.00003959 0.00000000 C7 0.00414500 0.00410636 0.00406677 0.00787598 0.00783734 0.00779775 IU IND. EXCESS 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 IU 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 IX IND. VACANT 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 IX 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 I7 INDUSTRIAL - SMALL SCALE ON FARM 0.00406677 0.00139180 0.00220000 0.00007823 0.00003959 0.00000000 I7 0.00414500 0.00410636 0.00406677 0.00773680 0.00769816 0.00765857 JT INDUSTRIAL NEW CONSTRUCTION FULL 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 JT 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 IH IND TAXABLE PIL 0.01626709 0.00612392 0.00098000 0.00031292 0.00015837 0.00000000 IH 0.01658000 0.01642546 0.01626709 0.02368392 0.02352938 0.02337101 PAYMENT IN LIEU (PIL) CF COMMERCIAL PIL FULL 0.01626709 0.00612392 0.00980000 0.00031292 0.00015837 0.00000000 CF 0.01658000 0.01642546 0.01626709 0.03250392 0.03234938 0.03219101 CG COMMERCIAL PIL GENERAL 0.01626709 0.00612392 0.00000000 0.00031292 0.00015837 0.00000000 CG 0.01658000 0.01642546 0.01626709 0.02270392 0.02254938 0.02239101 CP COMMERCIAL PIL FULL, TAXABLE TENANT 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 CP 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 CQ COMMERCIAL PIL, FULL EXCESS TAX TEN 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 CQ 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 CW COMMERCIAL PIL, GENERAL EXCESS 0.01626709 0.00612392 0.00000000 0.00031292 0.00015837 0.00000000 CW 0.01658000 0.01642546 0.01626709 0.02270392 0.02254938 0.02239101 CZ COMMERCIAL PIL, GENERAL VACANT 0.01626709 0.00612392 0.00000000 0.00031292 0.00015837 0.00000000 CZ 0.01658000 0.01642546 0.01626709 0.02270392 0.02254938 0.02239101 HF LANDFILL PIL, FULL 0.01626709 0.00612392 0.00677916 0.00031292 0.00015837 0.00000000 HF 0.01658000 0.01642546 0.01626709 0.02948308 0.02932854 0.02917017 IP INDUSTRIAL PIL, FULL TAXABLE TENANT 0.01626709 0.00612392 0.00880000 0.00031292 0.00015837 0.00000000 IP 0.01658000 0.01642546 0.01626709 0.03150392 0.03134938 0.03119101 TOWNSHIP OF NORTH HURON - SCHEDULE C Schedule "C" to By-Law No. 27-2026 2026 TOTAL TAX LEVY Municipal Municipal Wingham Wingham Blyth Blyth Education Education Total WINGHAM BLYTH E/W Total Base Levy Area Area Rate Area Area Rate Rate Levy Levy RTC Description ASSESSMENT ASSESSMENT ASSESSMENT CVA Rate Rate Levy Rate Levy RT Residential 206,336,900 95,520,700 92,912,100 394,769,700 0.01478826 5,837,956.79 0.00028447 58,697.07 0.00014397 13,752.38 0.00153000 603,997.64 6,514,403.89 MT Multi-Residential 8,444,300 1,909,000 - 10,353,300 0.01626709 168,418.02 0.00031292 2,642.38 0.00015837 302.33 0.00153000 15,840.55 187,203.28 FT Farm 20,800 1,263,800 269,215,300 270,499,900 0.00369706 1,000,055.68 0.00007112 1.48 0.00003599 45.49 0.00038250 103,466.21 1,103,568.86 CT/ST Commercial/Shopping Centre 29,625,100 8,525,400 4,068,700 42,219,200 0.01626709 686,783.34 0.00031292 9,270.26 0.00015837 1,350.17 0.00880000 371,528.96 1,068,932.73 XT/JT Commercial/Industrial (New Construction) - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00880000 - - IT/LT Industrial/Large Industrial 8,095,000 1,745,200 324,700 10,164,900 0.01626709 165,353.30 0.00031292 2,533.08 0.00015837 276.39 0.00880000 89,451.12 257,613.89 VT Aggregate Extraction - - 695,700 695,700 0.01323663 9,208.72 - - - - 0.00511000 3,555.03 12,763.75 PT Pipeline 782,000 594,000 3,102,000 4,478,000 0.01035178 46,355.28 0.00019913 155.72 0.00010078 59.86 0.00458716 20,541.30 67,112.16 TT Managed Forests - - 3,909,900 3,909,900 0.00369706 14,455.15 0.00007112 - 0.00003599 - 0.00038250 1,495.54 15,950.69 R1 Residential: Farmland Awaiting Development - - 10,400 10,400 0.00369706 38.45 0.00007112 - 0.00003599 - 0.00038250 3.98 42.43 CU Commercial: Excess Land 51,600 26,500 445,100 523,200 0.01626709 8,510.94 0.00031292 16.15 0.00015837 4.20 0.00880000 4,604.16 13,135.44 CX Commercial: Vacant Land 573,100 58,000 77,000 708,100 0.01626709 11,518.72 0.00031292 179.33 0.00015837 9.19 0.00880000 6,231.28 17,938.52 C7 Commercial - Small Scale On-Farm 24,500 - 37,000 61,500 0.00406677 250.11 0.00007823 1.92 0.00003959 - 0.00220000 135.30 387.32 IU Industrial: Excess Land 29,100 - - 29,100 0.01626709 473.37 0.00031292 9.11 0.00015837 - 0.00880000 256.08 738.56 IX Industrial: Vacant Land 97,000 - - 97,000 0.01626709 1,577.91 0.00031292 30.35 0.00015837 - 0.00880000 853.60 2,461.86 I7 Industrial - Small Scale On-Farm - - - - 0.00406677 - 0.00007823 - 0.00003959 - 0.00220000 - - XU Commercial New Construction Excess Land - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00880000 - - XX Commercial New Construction Vacant Land - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00880000 - - JU Industrial New Construction Excess Land - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00880000 - - JX Industrial New Construciton Vacant Land - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00880000 - - IH Industrial: Full, Shared PIL 42,000 - - 42,000 0.01626709 683.22 0.00031292 13.14 0.00015837 - 0.00098000 41.16 737.52 HF Landfill: PIL Full - - - - 0.01626709 - 0.00031292 - 0.00015837 - 0.00677916 - - P.I.L. PIL PROPERTY 940,800 962,000 2,662,800 4,565,600 255,062,200 110,604,600 377,460,700 743,127,500 7,951,639.00 73,550.00 15,800.00 1,222,001.91 9,262,990.91 EXEMPT 41,997,200 9,288,400 15,345,800 66,631,400 TOTAL ASSESSMENT 297,059,400 119,893,000 392,806,500 809,758,900 Flat Rate Streetlight 2,247.00 TOTAL LEVY 8,043,236.00 9,265,237.91 BIA Budget Budget 2025 YTD 2025 Budget 2026 Notes Income Membership Fees 26,000 26,000 26,000 Associate Members 2,100 2,700 2,500 14 @ $ 150 Digital Sign Ads 2,034 2,500 Main Street Benches Grant 7,000 6,667 0 RED Grant Transfer from Reserves 55,000 5,115 41,450 Total Income 90,100 42,516 72,450 Expenses Audit & Legal 1,000 0 1,000 BIA Advertising 1,000 588 1,000 Generic ads - mix of radio and print OBIAA & Chamber Membership 500 477 250 only OBIAA Membership Curb Appeal 1,500 1,148 1,500 Flags & Banners 500 854 750 Main Street Improvements 0 0 0 Community Events & Sponsorships 3,000 3,289 3,000 Marching band, Fireworks insurance, other AGM & Info Session 200 34 200 Festival of Lanterns 2,000 1,725 2,000 Conferences 0 0 0 Office Supplies, Postage, etc 500 87 250 Christmas Decorations 1,000 771 1,000 Christmas Greenery & Bows Christmas Lights & Repairs 1,500 773 1,500 Cruikshank Park + Snowake Light Repairs Digital Sign 2,000 1,776 3,500 Electricity ( 2 signs), Canva license Retail Promotions - BIA Support 3,000 1,850 3,000 BIA Bucks for Promotion Prizes Special Project Items Banners, Flags, Snowake Lights, Power - Works Dept to Riverview 6,600 2167 6,000 6 snowake lights & 4 banners BIA Digital Sign - North of Alfred St 65,800 26977 40,000 balance owing, elec, paving & legal fees Video Security Cameras 2,500 Grant incentive program 25 x $100 Tourist Map Reprint 0 Lots of inventory - leave this for 2027 Tourism website ( visitwingham. ca) 5,000 Summer student? ( apply for a grant?) Future Projects - Transfer to Reserves 0 0 0 Total Expenses 90,100 42,516 72,450 Net Income 0 0 0 Budget 2025 Budget 2025 Actual 2026 Budget Revenue 2025 Levy 10,865.00$ 10,865.00$ 11,126.00$ 2025 Associate Members 395.00$ -$ -$ 2025 Total Revenue 11,260.00$ 10,865.00$ 11,126.00$ Capital Projects Carried Over 2024 to 2025 2025 to 2026 Signage 1,592.00$ 1,592.00$ 1,592.00$ Main St Banners 3,000.00$ -$ cancel Christmas Décor 12,000.00$ 6,024.30$ 2,500.00$ Main St Garbage/ Recycling Cans cancel -$ Town Brochure 1,000.00$ -$ 1,000.00$ Changeable letter signs replacement -$ 2,000.00$ Total Projects Carried Over 17,592.00$ 7,616.30$ 7,092.00$ Previous Year's Surplus 2,599.74$ 10,126.75$ Total Funds Available 31,451.74$ 28,344.75$ Expenses Operating Expenses Meeting expenses 160.00$ 160.00$ Office supplies 100. 00$ 100.00$ Audit fee 1,000.00$ -$ 2,000.00$ Bank fees 20. 00$ 60.00$ 100.00$ Total Operating Expenses 1,280.00$ 60.00$ 2,360.00$ Memberships OBIA membership 300. 00$ -$ 300.00$ Huron Chamber of Commerce 250. 00$ 248.60$ 250.00$ 550. 00$ 248. 60$ 550. 00$ Conferences / Education OBIA Conference -$ -$ 1,250. 00$ Marketing Web Site 1,500.00$ 3,096.20$ 1,000.00$ Hometown Holiday Weekend/ Fireworks 1,850. 00$ 2,000.00$ 2,000.00$ Blyth Friday 2024 1,077.50$ -$ Blyth Friday 2025 2,000. 00$ 2,360.05$ 2,500.00$ New Merchants Grand Opening 2,000. 00$ 1,500.72$ 2,000.00$ Ticket Holders 2,000.00$ 2,000.00$ 2,000.00$ Misc. Advertising 679.74$ 285.85$ 2,500.00$ Blyth 150th 1,500.00$ Replacement for changeable letter signs 2,000.00$ -$ Main Street Music 305.09$ Magazine Ads 379.68$ 2,000.00$ Misc. -$ -$ 2,842.75$ 12,029.74$ 13,005.09$ 18,342.75$ Capital Projects Carryover - Expenditures 17, 592. 00$ 7,616.30$ 7,092.00$ Total Expenditures 31,451.74$ 20,929.99$ 28,344.75$