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The Corporation of the Town of Pelham
By-law No. 21-2026
Being a By-law to set the rates of taxation for the year 2026.
WHEREAS section 8 of the Municipal Act, 2001, S.O. 2001, c. 25 (“Municipal Act, 2001”
or “the statute”) provides that the powers of a municipality under the statute or any other
Act shall be interpreted broadly so as to confer broad authority to enable the
municipality to govern its affairs as it considers appropriate and to enhance the
municipality’s ability to respond to municipal issues;
AND WHEREAS section 9 of the Municipal Act, 2007 provides that a municipality has
the capacity, rights, powers and privileges of a natural person for the purpose of
exercising its authority under the statute or any other Act;
AND WHEREAS section 312 of the Municipal Act, 2001 provides that the Council of 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 307 and 308 of the Municipal Act, 2001 requires tax rates to
be established in the same proportion to tax ratios;
AND WHEREAS tax ratios for prescribed property classes for the 2026 taxation year
have been set by the Regional Municipality of Niagara;
AND WHEREAS the Regional Municipality of Niagara has by by-law set the tax rates,
pending tax ratios and tax rate reductions for Region, Waste Management and
Education purposes;
AND WHEREAS the Council of the Corporation of the Town of Pelham passed By-law
04-2026 to adopt estimates of all sums required by the Corporation for the year 2026;
AND WHEREAS the 2026 adjustments for the capped classes have been determined;
AND WHEREAS it is necessary for the Council of the Corporation of the Town of
Pelham, pursuant to the Municipal Act, 2007 to levy on the whole rateable property
according to the last revised assessment roll for The Corporation of the Town of Pelham
the sums set forth for various purposes in Schedule “A” hereto attached for the current
year;
NOW THEREFORE the Council of the Corporation of the Town of Pelham enacts as
follows:
1. Purpose
1.1. The purpose of this By-law is to provide for a rate of taxation for the year 2026.
2. General Provisions
2.1. For the year 2026, the Corporation of the Town of Pelham shall levy upon the
whole rateable properties, the rates of taxation on the current value assessment
for general purposes as set out in Schedule “A” attached hereto and forming part
of this By-law.
Page 1 of 2
2.2. The levy provided for in Schedule “A” attached to this by-law shall be reduced by
the amount of the interim tax levy for 2026 and the balance shall be due and
payable in two instalments — June 30, 2026 and September 29%", 2026.
2.3. A penalty of 1.25% of the amount of each instalment shall be imposed on the
first day of default and on the first day of each calendar month thereof in which
default continues until taxes are paid as prescribed by subsections 345 (1), (2)
and (3) of the Municipal Act, 2007.
2.4. The Town of Pelham shall send a tax bill by mail to the taxpayer’s residence or
place of business or to the premises in respect of which the taxes are payable
unless the taxpayer directs the Treasurer in writing to send the tax bill to another
address, in which case it shall be sent to that mailing address. The taxpayer can
direct the Treasurer to send a tax bill electronically through enrollment in the
online portal. The taxpayer can direct that a tax bill be sent by email and that a
tax bill not be sent by mail. Tax bills are sent by mail, email and through the
online portal at least 21 days before due dates shown on the tax bill.
2.5. All monies raised, levied or collected under authority of this by-law shall be paid
into the hands of the Town Treasurer, to be applied and paid to such persons
and corporations and in such manner as the laws of Ontario and the by-laws or
resolutions of the Council direct.
3. General
3.1. The short title of this By-law is the “Tax Rate By-law’.
3.2. 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.
3.3. Any reference to legislation in this By-law includes the legislation and any
amendment, replacement, subsequent enactment or consolidation of such
legislation.
3.4. The Town Clerk is hereby authorized to effect any minor modifications or
corrections solely of an administrative, clerical, numerical, grammatical,
semantical or descriptive nature or kind to this By-law as are determined to be
necessary.
4. Repeal and Enactment
4.1. By-law 17-2025 Being by-laws to set tax rates for 2025, are hereby repealed and
replaced.
5. Effective Date
5.1. This By-law shall come into force on the date that it is enacted.
Read, enacted, signed and sealed this 8th day of April, 2026.
A
/
Marvin Junkin, Mayor
Hal
Sarah Leach, Acting Town Clerk
Page 2 of 2
Pelham
TOWN OF PELHAM
2026 SCHEDULE OF TAX RATES
NIAGARA BYLAW 21-2026
Town of Pelham Regional Education 2026 Total
2026 Property Weighted General Tax Waste Total Tax
PROPERTY CLASS Ascoseient Value|=oAssessinent Tax Rate Town Levy | Hospital Rate | Hospital Levy | Total Tax Rate| Total Levy Rate Tax Levy Mariagement Tax Levy Transit Tax Levy Rate Total Levy Tax Rate Tax Levy Tax Rate Tax Levy
RESIDENTIAL/FARM 2,954,869,774 2,954,869,774 0.00661001 | $ 19,531,732 0.00002756 | $ 81,445 0.00663758 | $ 19,613,177 0.00774131| $ 22,874,563 0.00049068] $ 1,449,903 0.00029300} $ 865,763 | 0.00852499|$ 25,190,229] 0.0015300]$ 4,520,951 0.01669257 | $ 49,324,357
MULTI - RESIDENTIAL 18,850,000 37,134,500 0.01302173 | $ 245,460 0.00005430 | $ 1,024 0.01307603 | $ 246,483 0.01525038] $ 287,470 0,00096664] $ 18,221 0.00057721] $ 10,880] 0.01679423 | $ 316,571] 0,0015300 | $ 28,841 0.03140026 | $ 591,895
NEW MULTI-RESIDENTIAL 1,972,700 1,972,700 0.00661001 | $ 13,040 0.00002756 | $ 54 0.00663758 | $ 13,094 0.00774131] $ 15,271 000049068} $ 968 0.00029300] $ 578] 0.00852499 | $ 16,817] 0.0015300| $ 3,018 0.01669257 | $ 32,929
COMMERCIAL OCCUPIED 107,532,897 186,558,823 0.01146771|$ 1,233,157 0.00004782 | $ 5,142 0.01151553|$ 1,238,299 0.01343040] $ 1,444,210 0.00085128] $ 91,541 0.00050833] $ 54,662] 0.01479001}$ 1,590,413] 0.0088000}$ 946,289 0.03510554|$ 3,775,001
COMMERCIAL ON-FARM BUSINESS 48,600 84,316 0.01146771 | $ 557 0.00004782 | $ 2 0.01151553 | $ 560 0.01343040} $ 653 0.00085128] $ 41 0.00050833] $ 25] 0.01479001 | $ 719 | 0,0022000 | $ 107 0.02850554 | $ 1,385
COMMERCIAL EXCESS LAND 436,511 757,303 0.01146771 | $ 5,006 0.00004782 | $ 21 0.01151553 | $ 5,027 0.01343040} $ 5,863 0.00085128] $ 372 0.00050833] $ 222] 0.01479001 | $ 6,456 | 0.0088000 | $ 3,841 0.03510554 | $ 15,324
COMMERCIAL VAC LAND 8,200,000 14,226,180 0.01146771 | $ 94,035 0.00004782 | $ 392 0.01151553 | $ 94,427 0.01343040] $ 110,129 0.00085128] $ 6,980 0.00050833] $ 4,168] 0.01479001 | $ 121,278} 0.0088000 | $ 72,160 0.03510554 | $ 287,865
INDUSTRIAL OCCUPIED 3,325,600 8,746,328 0.01738434 | $ 57,813 0.00007249 | $ 241 0.01745683 | $ 58,054 0.02035965] $ 67,708 0.00129049} $ 4,292 0.00077059] $ 2,563 | 0.02242073 | $ 74,562 | 0.0088000 | $ 29,265 0.04867756 | $ 161,882
INDUSTRIAL ON-FARM BUSINESS 100,000 263,000 0.01738434 | $ 1,738 0,00007249 | $ 7 0.01745683 | $ 1,746 0.02035965] $ 2,036 0.00129049} $ 129 0.00077059] $ 77} 0.02242073 | $ 2,242 | 0.0022000 | $ 220 0.04207756 | $ 4,208
INDUSTRIAL EXCESS LAND 45,100 118,613 0.01738434 | $ 784 0.00007249 | $ 3 0.01745683 | $ 787 0.02035965] $ 918 0.00129049] $ 58 0.00077059] $ 35] 0.02242073 | $ 1,011} 0.0088000 | $ 397 0.04867756 | $ 2,195
INDUSTRIAL VAC LAND 101,000 265,630 0.01738434 | $ 1,756 0.00007249 | $ 7 0.01745683 | $ 1,763 0.02035965] $ 2,056 0.00129049] $ 130 0.00077059] $ 78} 0.02242073 | $ 2,264 | 0.0088000 | $ 889 0.04867756 | $ 4,916
AGGREGATE EXTRACTION 2,596,000 5,555,565 0.01414575 | $ 36,722 0.00005899 | $ 153 0.01420473 | $ 36,875 0.01656677| $ 43,007 0.00105008] $ 2,726 0.00062703] $ 1,628} 0.01824388 | $ 47,361} 0.0051100 | $ 13,266 0.03755861 | $ 97,502
PIPELINES 18,246,000 31,056,517 0.01125091 | $ 205,284 000004692 | $ 856 0.01129782 | $ 206,140 0.01317648} $ 240,418 0.00083519] $ 15,239 000049872] $ 9,100] 0.01451039 | $ 264,757 | 0.0088000 | $ 160,565 0.03460821 | $ 631,461
FARMLANDS 174,074,800 43,518,700 0.00165250 | $ 287,659 0.00000689 | $ 1,200 0.00165939 | $ 288,859 0.00193533}] $ 336,892 0.00012267} $ 21,354 0.00007325] $ 12,751] 0,00213125 | $ 370,997 | 0,0003825 | $ 66,584 0.00417314 | $ 726,439
MANAGED FORESTS 3,324,500 831,125 0.00165250 | $ 5,494 0.00000689 | $ 23 0.00165939 | $ 5,517 0,00193533] $ 6,434 0.00012267] $ 408 0.00007325] $ 244] 0.00213125 | $ 7,085 | 0.0003825 | $ 1,272 0.00417314 | $ 13,874
TOTAL ASSESSMENT FOR TAX PURPOSES 3,293,723,482 3,285,959,073 $ 21,720,237 $ 90,571 $ 21,810,808 $ 25,437,628 $ 1,612,361 $ 962,774 $ 28,012,763 $ 5,847,664 $ 55,671,235