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North
Middlesex
MUNICIPALITY
OF NORTH
MIDDLESEX
BY- LAW NUMBER
029 OF 2026
BEING A BY- LAW FOR THE ADOPTION
OF THE 2026
LEVY, AND TO FURTHER
PROVIDE
FOR THE ADOPTION
OF TAX RATES AND TO FURTHER
PROVIDE
FOR
PENALTY AND INTEREST IN DEFAULT OF PAYMENT THEREOF FOR 2026
WHEREAS Section 290 ( 1) of Ontario' s Municipal Act requires the preparation and
adoption of estimates of all sums required during the year.
WHEREAS
Section
312 ( 2) of Ontario' s Municipal
Act, Chapter
M. 25, S. O. 2001, as
amended 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 in
each property class, and;
WHEREAS Section 312 ( 6) of said Act requires tax rates to be established in the same
proportion to tax ratios, and;
WHEREAS
the Corporation
of the County of Middlesex established
the Tax Ratios, Tax
Reductions and Capping Options for the whole of the County and adopts its own
estimates and establishes tax rates for County purposes for the year 2026, and
WHEREAS the Province of Ontario enacts regulations to amend O. Reg. 400/ 98.
These regulations establish tax rates for school purposes for the year 2026.
NOW THEREFORE the Council of the Corporation of the Municipality of North
Middlesex hereby ENACTS AS FOLLOWS:
1)
That the 2026 Levy for all purposes shall be $ 17, 296, 124. 26 comprised
as follows:
Municipality $
9, 949, 965. 46
County $
5, 240, 376. 23
Education $
2, 105, 782. 57
Total $
17,296, 124. 26
2) That the 2026 Tax Rates required
to levy the amounts as set out in Section
1, not
including local improvement rates or other special rates collected as taxes shall be
as set out in Schedule " A" attached hereto and forming part of this by- law.
3)
a) That the reduction
in the tax rate for commercial
vacant
land
is established
at
30% ( Upper tier determination)
b) That the reduction in the tax rate for industrial vacant land is established at 35%
Upper tier determination)
4) That there shall be levied and collected such other rates and/ or Special Area rates,
pursuant to the Municipal Act and the Municipal Drainage Act.
5)
a)
i)
that every owner shall be taxed according to the tax rates in this by-law
and all other related rates and charges, payable as taxes included in the
tax roll for the year 2026 less any amounts levied under Interim tax By- law
002 of 2026, and the balance shall be payable upon the following dates:
50% thereof on the 26th day of August 2026
50% thereof on the 25th day of November 2026
ii)
that all commercial and industrial taxes and all other related rates and
charges, payable as taxes included in the tax roll for the year 2026 less any
amounts levied under Interim Tax By- law # 002 of 2026, and the balance
shall be
payable upon the following dates:
50% thereof on the 26th day of August 2026
50% thereof on the 25th day of November 2026
b) On all taxes of the levy, which are in default on the 1st day of the month following,
a penalty of 1. 25 percent shall be added and thereafter a penalty of 1. 25 percent
per month will be added on the 1st day of each and every month the default
continues, until December
31, 2026.
c) On all taxes
in default on January
1st , 2027, interest shall be added at the rate of
1. 25 percent per month for each month or fraction thereof in which the default
continues.
d) Penalties and interest added in default shall be collected as if the same had
originally been imposed and formed part of such unpaid tax levy.
6)
In accordance with the Municipal Act, S. O. 2001
c. 25, s. 354 ( 2); c. 17, Sch. A, s.
61, and the Assessment Act, Chapter A. 31, Sections
37 ( 6) ( 7), R. S. O., 1990, the
Treasurer may strike from the roll, taxes that by reason of a decision under Section
357 or 358, or of a decision of a judge of any court are uncollectible and/ or refund
any overpayments
received.
7)
a) The Treasurer may mail or cause the same to be mailed 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.
b) That taxes are payable to the Municipality of North Middlesex.
8) Notwithstanding the provisions of this by-law providing for payment of taxes or
installments
thereof without an additional
percentage
charge on or before the dates
hereof set forth, all taxes for the year 2026, including local improvement rates and
other rates payable as taxes, shall be deemed to have been imposed and to be due
on and from the first day of January 2026.
9) That nothing herein contained shall prevent the Treasurer or his designate from
proceeding at any time with the collection of any rate, tax or assessment, or any part
thereof, in accordance with the provisions of the Statues and by-laws governing the
collection
of taxes.
10) In the event of conflict between the provisions of this by-law and any other by-law,
the provisions
on this by- law prevail.
11) That this by- law come into force and take effect on the date of its final passage by
Council.
READ A FIRST AND SECOND TIME THIS 4T" DAY OF MARCH 2O26.
READ A THIRD TIME AND FINALLY PASSED THIS 4T" DAY OF MARCH 2O26.
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