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THE CORPORATION OF THE TOWNSHIP OF PERRY
BY-LAW No. 2026-24
Being a By-Law to set and levy the rates of taxation for municipal purposes
and school purposes for the year 2026, to impose a penalty charge for non-
payment of 2026 taxes, to provide for interest to be added to tax arrears for
the year 2026.
WHEREAS Section 312 of the Municipal Act, S.O. 2001 c.25 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 the Council of the Corporation of the Township of Perry has
prepared and adopted estimates of all sums required to be raised for its own
purposes, including that to be raised from all rateable assessment pursuant to
Section 290 of the Municipal Act;
AND WHEREAS all property assessment rolls on which the 2026 taxes are to
be levied have been returned and revised pursuant to the provisions of the
Assessment Act, R.S.O. 1990 c.A31 as amended;
AND WHEREAS Property Classes and Property Subclasses have been
prescribed pursuant to Section 7 and 8 of the Assessment Act;
AND WHEREAS the Municipality is required to establish tax ratios pursuant to
Section 308 of the Municipal Act for each prescribed Property Class;
AND Whereas the Municipality is required to establish the treatment of each
Property Subclass pursuant to Section 313 of the Municipal Act;
AND WHEREAS Section 312 of the Municipal Act provides for the
establishment of tax rates to be levied for local municipal purposes;
AND WHEREAS Section 315 of the Municipal Act and regulations made in
accordance with that section provide for the levying of taxes on certain railway
and power utility lands;
AND WHEREAS the taxes for school purposes shall be levied, collected and
administered by the Municipality in accordance with the Education Act R.S.O.
1990, c.E.2, Ontario Regulation 400/98 made and most recently revised under
that act;
AND WHEREAS Part X of the Municipal Act provides for the issuance of tax
bills and the collection and administration of tax amounts;
NOW THEREFORE, for the taxation year 2026 the Council of the Corporation
of the Township of Perry enacts as follows:
1. Inthis By-law, the following definitions shall apply
“Collector” shall mean Treasurer, Deputy Treasurer, Tax Collector or
person designated by the Treasurer or the Municipality to undertake and
execute the Treasurer’s duties under Part X of the Municipal Act.
2. That, pursuant to 290 of the Municipal Act, the Township of Perry has
prepared and adopted estimates of the sums to be raised for local
municipal purposes during the year on all rateable property totaling
$4,403,862.00.
3. That the tax ratios for each property class are as follows:
The residential/farm property class is 1.000000;
The multi-residential property class is 1.050000;
The multi-residential “new” property class is 1.00000;
The commercial “new” property class is 0.845500;
The commercial occupied property class is 0.845500;
The industrial occupied property class is 0.725000;
The aggregate extraction class is 0.589937;
The landfill property class is 0.929817;
The pipelines property class is 0.700000;
The farmlands property class is 0.250000;
The managed forest property class is 0.250000
AT TaAar*DAOTD
10.
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14.
15.
That the tax rates that would otherwise be levied for municipal purposes
for the following subclasses shall be reduced as follows:
a. The first class of farmland awaiting development in the
residential/farm, multi-residential, commercial, or industrial
property classes is 75%;
b. The second class of farmland awaiting development in the
residential/farm, multi-residential, commercial, or industrial
property classes is 0%;
That, in accordance with Subsection 313 (1.3) of the Municipal Act, no
tax rate reductions shall be applied to properties in the Vacant or Excess
Land Subclasses prescribed under paragraphs 2 or 3 of Subsection 8(1)
of the Assessment Act
For the purposes of this by-law:
a. The commercial property class includes all commercial office
property, shopping centre property, and parking lot property;
b. The industrial property class includes all large industrial property;
c. The first class of farmland awaiting development and the second
class of farmland awaiting development consist of land as
defined in accordance with the regulations.
That the Township of Perry shall levy on rateable property the Tax Rates
set out in Schedule “A” attached hereto and forming part of this by-law
in accordance with the following:
a. General Municipal tax rates shall be levied on all property
rateable for Municipal purposes, and
b. Provincial education tax rates shall be levied on all property
rateable for school purposes.
That the final tax levy to be billed under this by-law shall be reduced by
the amount raised by the interim tax levy.
. The final levy to be billed and imposed under this by-law shall be paid in
two (2) equal installments due on the following dates:
e August 25, 2026; and
e October 25, 2026
where the due date lands on a Saturday, Sunday or Holiday the next
business day will become the due date.
Despite section 9 of this by-law and pursuant to subsection 342(1) of the
Municipal Act, the alternative instalment due dates for the final tax levy
shall be as set out in the preauthorized payment plan the taxpayer has
opted into, for those who remain in good standing.
For payments in lieu of, taxes due to the Corporation of the Township of Perry
under the Municipal Act the actual amount due to the Corporation of the Township
of Perry will be based on the assessment rolls for the year 2026.
That all omitted and supplementary taxes levied under the Assessment Act will be
due not less than twenty-one (21) days after demand, and penalties and interest
will be added in the same manner as other tax levies under this 2026 Final Tax
Rate By-law.
That in accordance with Section 345 of the Municipal Act, penalty and
interest shall be imposed against amounts that become due and remain
unpaid as follows:
a. Any and all taxes and instalments that remain unpaid after the
first day of default shall be subject to interest for non-payment
which will be calculated at a rate of one and one quarter percent
(1.25%), per month and imposed on the first day of each
calendar month subsequent to the date of default.
The Treasurer is hereby authorized to mail the notice of taxes due to the
address of the residence or place of business of the person to whom
such notice is required to be given, or other address if duly directed by
that person.
Despite section 14 of this by-law, the Treasurer may send a tax bill by
electronic means to any taxpayer that has chosen to receive a tax bill in
that manner.
16. The Treasurer or designate shall be authorized to accept part payment
from time to time on account of any taxes due, however, acceptance of
any such part payment shall not affect the collection of any charge
imposed and collectable under this by-law in respect of non-payment or
late payment of any taxes or any installments of taxes.
17. Nothing in this by-law shall prevent the Collector from proceeding at any
time with the collection of any tax, or any part thereof, in accordance
with the provisions of the statutes and by-laws governing the collection
of taxes.
18. That the Collector is hereby directed and authorized to undertake any
required action necessary to collect the taxes levied herein.
19. That pursuant to Section 347 of the Municipal Act, 2001 where any
payment is received on tax accounts, all payment and/or part payment
of taxes due and owing be processed as follows:
a. The payment shall first be applied against late payment charges
owing in respect of those taxes according to the length of time
the charges have been owing, with the charges imposed earlier
being discharged before charges imposed later.
b. The payment shall then be applied against the taxes owing
according to the length of time they have been owed, with the
taxes imposed earlier being discharged before the taxes
imposed later.
c. No part payment shall be accepted on account of taxes in
respect of which a tax arrears certificate is registered except
under an extension agreement which has been approved by the
Treasurer.
20. In accordance with Section 342 (1) e. if an account is in default of
payment of any instalment of taxes, or any part of any instalment, by the
day named for payment thereof, the subsequent instalment or
instalments shall forthwith become payable.
21. In accordance with Section 355 of the Municipal Act, S.O., 2001, the minimum
taxes chargeable in any year upon any one parcel shall be Forty Dollars ($40.00).
22. This by-law shall take effect upon the third and final reading thereof come into
force and take effect immediately following third reading.
READ a First, Second, and Third Time and Finally Passed and Enacted in
Open Council this 18 day of March 2026.
c on Hofstetter, Mayor
Beth Morton, Clerk-Administrator
SCHEDULE “A” to BY-LAW NO. 2026-24
Township of Perry 2026 Municipal and Education Tax Rates
RTC/RTQ Class Municipal Education Total
RT, RH, RG Residential 0.00859110 0.00153000 0.01012110
Cl, CF, CG, CU,CX | Commercial Occupied 0.00726378 0.00832501 0.01558879
JT, IT, IH, 1U,1IX,IK Industrial Occupied 0.00622855 0.00596791 0.01219646
VT Aggregate Extraction 0.00506821 0.00511000 0.01017821
MT Multi Residential 0.00902066 0.00153000 0.01055066
NT Multi Residential New 0.00859110 0.00153000 0.01012110
PT Pipelines 0.00601377 0.00590076 0.01191453
FT Farmlands 0.00214778 0.00038250 0.00253028
TT Managed Forest 0.00214778 0.00038250 0.00253028
HF Landfill 0.00798815 0.00980000 0.01778815