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THE CORPORATION OF THE TOWNSHIP OF NORWICH
BY-LAW NUMBER 24-2026
TO PROVIDE FOR THE ADOPTION OF THE ASSESSMENT FOR THE YEAR 2026
AND FOR LEVYING THE RA TES OF TAXATION THEREON.
WHEREAS The Municipal Act 2001, S.O. 2001, as amended, Chapter 25, Section 312
(1) and (2), provides that the Council of a local municipality for the purposes of raising the
general local levy, shall 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 Municipal Act 2001, S.O. 2001, as amended, Chapter 25, Section
312 (4), provides that the Council of a local municipality for the purposes of raising a
special local municipal levy, shall 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 by-law, in each property
class in the local municipality rateable for local municipality purposes;
AND WHEREAS Sections 307 and 308 of the said Act requires tax rates to be established
in the same proportion to tax ratios;
AND WHEREAS after provision for all other revenues, the following sums of money are
required to be raised by taxation by The Corporation of the Township of Norwich in 2025
or the purposes stated:
1. County of Oxford
2. Education
3. Township
$ 9,848,971
3,498,714
12,000,400
$25,348,085
AND WHEREAS the Assessment Roll for the Township of Norwich for taxation in 2025,
and the amount of taxable assessment thereon, is as follows:
REAL TY TAX CLASS
Residential/Farm
Multi-Residential
Commercial
Commercial Excess Land
Commercial Vacant Land
Commercial Small Scale on Farm Business 1
Commercial Small Scale on Farm Business 2
TOTAL ASSESSMENT
$ 1,240,473,705
3,102,700
79,108,569
565,332
714,800
50,000
50,000
Parking Lot
Industrial
Industrial Excess Land
Industrial Vacant Land
Industrial Small Scale on Farm Business
Pipelines
Farmlands
Managed Forests
Aggregate Extraction
34,000
30,455,400
758,300
736,900
45,800
10,070,000
1,345,222,894
1,129,000
634,000
$2,713,151,400
AND WHEREAS certain Provincial regulations require reduction in certain tax rates for
certain classes or sub classes of property, as follows:
REALTY TAX CLASS
Commercial Excess Land
Commercial Vacant Land
Industrial Excess Land
Industrial Vacant Land
Commercial Small Scale on Farm I and II
Industrial Small Scale on Farm I and II
REDUCTION
30%
30%
35%
35%
75%
75%
NOW THEREFORE the Council of the Corporation of the Township of Norwich hereby
enacts as follows:
1.
Assessment Roll totalling $2,713,151 ,400 in the preamble to this By-Law is
hereby adopted for taxation purposes in the year 2026.
2.
The sum of $25,348,085 shall be raised in the year 2026 by taxation on the
whole of the taxable assessment by means of a tax rate imposed on the
respective assessments in accordance with the statutes in that behalf and as
set forth in Schedule "A" which is attached hereto and is declared to be
included and form part of the By-Law.
3.
The levy of $14,500.00 shall be assessed against properties in the commercial
and industrial classes and constituting the "Norwich Downtown Business
Improvement Area".
4.
The said taxes imposed by the By-Law together with local Improvement
amounts and other special charges and rents and rates payable as taxes and
reduced by the amount of the interim levy of taxes authorized by By-Law No.
01-2026 of The Corporation of Township of Norwich passed on the 13th day of
January 2026, shall be payable in two instalments as follows:
August 26, 2026
October 27, 2026
5.
In the event of non-payment of these instalments of taxes by the due dates, a
penalty of 1.25% shall be added on the first day of default and a further 1.25%
interest shall be added on the first day of each calendar month thereafter in
which default continues but not after the 31 st day of December 2026.
6.
All taxes unpaid and overdue as of December 31, 2026, shall be entered into
the tax arrears ledger and the Director of Finance/Treasurer shall add to the
amount of all such unpaid taxes, interest as the rate set out in the Municipal
Act from the said 31S1 day of December 2026.
7.
The Revenue Coordinator shall not accept payment for the current year taxes
until all arrears, including penalty and interest of former years applicable to
such property, have been paid in full.
8.
A statement of the time and manner of payment and different rates imposed
shall be printed on or be forwarded with the tax bills.
9.
The Revenue Coordinator, not later than 21 days prior to the date that the first
instalment is due, shall mail the tax notice or cause it to be mailed to the last
known address of the residence, or the place of business for all persons in
respect to which taxes are payable.
10.
Except as provided in this By-Law, all rates imposed for the year 2025 are
deemed to have been imposed and to be due on and from the 1st day of
January 2026.
11.
If any section or portion of this By-Law or of Schedule "A" is found by a court
of competent jurisdiction to be invalid, it is the intent of the Council of Township
of Norwich that all remaining sections and portions of the By-Law and
Schedule "A" continue in force and effect.
12.
That this By-law shall be effective upon the passing thereof.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 12TH DAY
OF MAY, 2026
SCHEDULE A
By-Law No. 24-2026
The CorI!oration of the TownshiI! of Norwich
2026 Tax Rates and Lev:y
Township
Oxford
Township
Oxford
Tax
of Norwich
County
Education
Total
of Norwich
County
Education
Total
Property Class
Class
Tax Rates
Tax Rates
Tax Rates
Tax Rate
2026 CVA
Levy
Levy
Levy
Levy
Residential/Farm
RT
0.00670862
0.00550591
0.00153000
0.01374453
1,240,473,705
8,321,861
6,829,927
1,897,925
17,049,713
Multi-Residential
MT
0.01341724
0.01101182
0.00153000
0.02595906
3,102,700
41,630
34,166
4,747
80,543
Commercial (occupied)
CT
0.01275845
0.01047114
0.00880000
0.03202959
79,108,569
1,009,303
828,357
696,155
2,533,815
Commercial Vacant Units/Excess Land
cu
0.00893092
0.00732980
0.00880000
0.02506072
565,332
5,049
4,144
4,975
14,168
Commercial Vacant Land
ex
0.00893092
0.00732980
0.00880000
0.02506072
714,800
6,384
5,239
6,290
17,913
Commercial Small Scale on Farm Bus
C7
0.00318961
0.00261779
0.00220000
0.00800740
50,000
159
131
110
400
Commerical Small Scale on Farm Bus
co
0.00318961
0.00261779
0.00220000
0.00800740
50,000
159
131
110
400
Parking Lot
GT
0.01275845
0.01047114
0.00880000
0.03202959
34,000
434
356
299
1,089
Industrial ( occupied)
IT
0.01764367
0.01448054
0.00880000
0.04092421
30,455,400
537,345
441,01 I
268,008
1,246,364
Industrial Vacant Units/Excess Land
IU
0.01146838
0.00941234
0.00880000
0.02968072
758,300
8,696
7,137
6,673
22,506
Industrial Vacant Land
IX
0.01146838
0.00941234
0.00880000
0.02968072
736,900
8,j51
6,936
6,485
21,872_
Industrial Small Scale on Farm Bus
17
0.00441092
0.00362014
0.00220000
0.01023106
45,800
202
166
101
469
Pipelines
PT
0.00844816
0.00693359
0.00880000
0.02418175
I 0,07_Q_,OOO
~ 5,073
69,821
88,616
243,510
-
Farmlands
FT
0.00146047
0.00119863
0.00038250
0.00304160
1,345,222,894
1,964,658
1,612,425
514,548
4,091,631
Managed Forests
TT
0.00167715
0.00137649
0.00038250
0.00343614
1,129,000
1,894
1,554
432
3,880
Aggregated Extraction
VT
0.01435677
0.01178292
0.00511000
0.03124969
634,000
9,102
7,470
3,240
19,812
TOTAL
2,713,151,400
12,000,400
9,848,971
3,498,714
25,348,085