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THE CORPORATION OF THE TOWNSHIP OF PUSLINCH
BY-LAW 2026-035
A by-law to provide for the levy and collection
of property taxes for the 2026 taxation year.
WHEREAS Section 312 of the Municipal Act, S.O. 2001, as amended (Municipal Act)
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 Section 3 of the Assessment Act, R.S.O. 1990, as amended (Assessment
Act), provides that all real property, with specific exceptions, is subject to assessment
and taxation; and
WHEREAS the property classes have been prescribed by the Minister of Finance under
the Assessment Act and the Regulations thereto; and
WHEREAS Ontario Regulation 400/98, as amended under the Education Act prescribes
the tax rates for school purposes for all property classes; and
WHEREAS the Council of the Corporation of the Township of Puslinch (Township)
adopted By-law Number 2026-004 which established the Budget for the Township for
the year 2026; and
WHEREAS pursuant to the County of Wellington (County) By-law No. 5974-26, the
County has established upper and lower-tier property tax ratios and tax reductions for
prescribed subclasses for the year 2026 and By-law No. 5975-26, being a by-law to
establish and levy tax rates for upper tier purposes; and
WHEREAS pursuant to the County By-law Number 5961-26, the County has adopted
estimates of all sums required by the County during the year 2026 for all purposes of
the County and has provided a general levy on area municipalities; and
WHEREAS it is required that the Council of the Township, pursuant to the Municipal
Act, to levy upon the whole of the assessment for real property for the property classes
according to the last revised assessment roll for the Township the sums set forth for
various purposes in Schedule "A" attached hereto for the current year; and
WHEREAS the County's Tax Ratio by-law established the relative amount of taxation to
be borne by each property class; and
WHEREAS the Municipal Act authorizes a Council to pass by-laws for the payment of
taxes by installments and the date or dates in the year for which the taxes are imposed
on which the taxes or installments are due; and
WHEREAS the Municipal Act authorizes a local municipality to pass by-laws to impose
late payment charges for the non-payment of taxes or any installment by the due date;
and
WHEREAS an interim tax levy was made by the Township before the adoption of the
estimates for the current year as per By-law Number 2026-001.
NOW THEREFORE the Council of the Corporation of the Township of Puslinch
HEREBY ENACTS AS FOLLOWS:
1. For the raising of the sum of $33,731,680 as shown in Schedule "A" attached to
this by-law, for the current year lawful purposes of the Township, the County, and
the School Boards, the tax rates as shown on Schedule "B" and Schedule "C"
attached to this by-law, shall be levied and collected upon the whole rateable
property of the public and separate school supporters.
2. The levy provided for in Schedule "A", Schedule "B" and Schedule "C" attached
to this by-law shall be reduced by the amount raised by the 2026 interim tax levy
imposed pursuant to By-law Number 2026-001, where billed.
3. For the year 2026, pursuant to Section 312 (4) of the Municipal Act, the
Township shall levy a special tax rate against rateable property in the Barber's
Beach Street Lights and Cambridge Fire areas as set out in Schedule "C"
attached to this by-law.
4. For payments-in-lieu of taxes, the actual amount due to the Township shall be
based on the assessment roll and the tax rates for the applicable classes for the
year 2026.
5. That all taxes levied according to the provisions of this by-law shall be collected
and paid over to the Treasurer of the Township.
6. The final levy shall be due and payable in two installments as follows:
(1)
The 31st day of August, 2026; and
(2)
The 30th day of October, 2026.
7. The final levy for those properties subject to the Township's Pre-Authorized Tax
Payment Plan shall be due and payable to the Township in 11 monthly
installments, February through to December.
8. That realty taxes to be levied as a result of additions to the tax roll pursuant to
the Assessment Act shall be due and payable in one installment not earlier than
21 days from the date of the mailing of the tax notice.
9.
(1)
The Treasurer shall add a percentage as a penalty for default of payment
of the installments in accordance with By-law No. 001/14, as amended;
(2)
The Treasurer shall also add a percentage charge as interest for default of
payment of the installments in accordance with By-law No. 001/14, as
amended.
10. The Treasurer is hereby authorized to accept part payment from time to time on
account of any taxes due and to give a receipt for such part payment, provided
that acceptance of any such part payment does not affect the collection of any
percentage charge imposed and collectable under the provision of By-law No.
001/14, as amended, in respect of non-payment of any taxes or any classes of
taxes or of any installment thereof.
11. That the Treasurer is hereby authorized to mail every tax notice or cause the
same to be mailed to the address of the residence or place of business of each
person taxed unless the taxpayer directs the Treasurer in writing to send the bill
to another address, in which case it shall be sent to that address, as provided by
the Municipal Act.
12. That the Treasurer may send a tax bill to the taxpayer electronically in the
manner specified by the Township, if the taxpayer has chosen to receive the tax
bill in that manner.
13. There may be added to the tax roll all or any arrears of charges, fees, costs or
other expenses as may be permitted by Provincial legislation and such arrears of
charges, fees, costs or other expenses shall be deemed to be taxes, collected as
taxes, or collected in the same manner as municipal taxes, or dealt with in such
fashion as may be specifically authorized by the applicable statute.
14. Nothing in this by-law shall prevent the Treasurer from proceeding at any time
with the collection of any tax, or any part thereof, in accordance with the
provisions of the applicable statutes and by-laws governing the collection of
taxes.
15. If any section or portion of this by-law is found by a court of competent
jurisdiction to be invalid, it is the intent of the Council for the Township that all
remaining sections and portions of this by-law continue in force and effect.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 27th DAY
OF MAY, 2026.
_____________________________________
James Seeley, Mayor
_____________________________________
Justine Brotherston, Municipal Clerk
Schedule A
Summary of Tax Levies - 2026 Final
TAX LEVY
TOTAL TAX LEVY
SHARE %
TOWNSHIP PURPOSES
General Purposes
$5,935,575
Barber's Beach Streetlights
$2,416
Cambridge Fire
$126,653
Total Township Purposes
$6,064,644
18%
COUNTY PURPOSES
County of Wellington
$21,277,931
Total County Purposes
$21,277,931
63%
EDUCATION PURPOSES
$6,389,105
Total Education Purposes
$6,389,105
19%
TOTAL LEVY
$33,731,680
100%
Back to Index
Schedule B
2026 Property Tax Rates
Description
2026 Assessment
Transition
Ratio
Tax
Reduction
Weighted
Ratio
Weighted
Assessment
Township
County
Education
Total
Township
County
Education
Total
res/farm (RT)
2,155,073,280
1.000000
0.00%
1.000000
2,155,073,280
0.00207041
0.00742204
0.00153000
0.01102245 4,461,890
15,995,044
3,297,262
23,754,196
multi-res (MT)
2,076,100
1.900000
0.00%
1.900000
3,944,590
0.00393378
0.01410188
0.00153000
0.01956566 8,167
29,277
3,176
40,620
new multi-residential (NT)
0
1.100000
0.00%
1.100000
0
0.00227745
0.00816425
0.00153000
0.01197170 0
0
0
0
farmlands (FT)
202,617,602
0.250000
0.00%
0.250000
50,654,401
0.00051760
0.00185551
0.00038250
0.00275561 104,875
375,959
77,501
558,336
commercial (CT)
181,716,013
1.491000
0.00%
1.491000
270,938,575
0.00308698
0.01106626
0.00880000
0.02295325 560,955
2,010,917
1,599,101
4,170,973
industrial (IT)
82,797,625
2.400000
0.00%
2.400000
198,714,300
0.00496899
0.01781290
0.00880000
0.03158189 411,421
1,474,866
728,619
2,614,905
large industrial (LT)
23,265,500
2.400000
0.00%
2.400000
55,837,200
0.00496899
0.01781290
0.00880000
0.03158189 115,606
414,426
204,736
734,768
aggregate extraction (VT)
14,600,500
1.952895
0.00%
1.952895
28,513,243
0.00404330
0.01449447
0.00511000
0.02364777 59,034
211,626
74,609
345,269
pipeline (PT)
7,077,000
2.250000
0.00%
2.250000
15,923,250
0.00465843
0.01669959
0.00880000
0.03015802 32,968
118,183
62,278
213,428
shopping centre (ST)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00880000
0.02295325 0
0
0
0
managed forests (TT)
16,341,900
0.250000
0.00%
0.250000
4,085,475
0.00051760
0.00185551
0.00038250
0.00275561 8,459
30,323
6,251
45,032
res/farm farmland class 1 (R1)
789,000
1.000000
25.00%
0.750000
591,750
0.00155281
0.00556653
0.00114750
0.00826684 1,225
4,392
905
6,523
residential taxable shared (RH)
0
1.000000
0.00%
1.000000
0
0.00207041
0.00742204
0.00153000
0.01102245 0
0
0
0
commercial excess/vacant unit (CU)
6,279,500
1.491000
0.00%
1.491000
9,362,735
0.00308698
0.01106626
0.00880000
0.02295325 19,385
69,491
55,260
144,135
commercial vacant land (CX)
1,950,400
1.491000
0.00%
1.491000
2,908,046
0.00308698
0.01106626
0.00880000
0.02295325 6,021
21,584
17,164
44,768
commercial farmland class 1 (C1)
0
1.000000
25.00%
0.750000
0
0.00155281
0.00556653
0.00114750
0.00826684 0
0
0
0
commercial taxable shared (CH)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00880000
0.02295325 0
0
0
0
commercial vacant land taxable shared (CJ)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00880000
0.02295325 0
0
0
0
commercial small scale on farm (C7)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00220000
0.01635325 0
0
0
0
office building (DT)
536,300
1.491000
0.00%
1.491000
799,623
0.00308698
0.01106626
0.00880000
0.02295325 1,656
5,935
4,719
12,310
parking lot (GT)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00880000
0.02295325 0
0
0
0
industrial-hydro (IH)
717,000
2.400000
0.00%
2.400000
1,720,800
0.00496899
0.01781290
0.01250000
0.03528189 3,563
12,772
8,963
25,297
industrial vacant land shared (IJ)
0
2.400000
0.00%
2.400000
0
0.00496899
0.01781290
0.00880000
0.03158189 0
0
0
0
industrial excess land shared (IK)
0
2.400000
0.00%
2.400000
0
0.00496899
0.01781290
0.00880000
0.03158189 0
0
0
0
industrial excess land (IU)
2,709,100
2.400000
0.00%
2.400000
6,501,840
0.00496899
0.01781290
0.00880000
0.03158189 13,461
48,257
23,840
85,558
large industrial excess land (LU)
0
2.400000
0.00%
2.400000
0
0.00496899
0.01781290
0.00880000
0.03158189 0
0
0
0
industrial vacant land (IX)
25,536,500
2.400000
0.00%
2.400000
61,287,600
0.00496899
0.01781290
0.00880000
0.03158189 126,891
454,879
224,721
806,491
industrial small scale on farm business 2 (IO)
0
2.400000
0.00%
2.400000
0
0.00496899
0.01781290
0.00220000
0.02498189 0
0
0
0
industrial farmland class 1 (I1)
0
1.000000
25.00%
0.750000
0
0.00155281
0.00556653
0.00114750
0.00826684 0
0
0
0
industrial small scale on farm (I7)
0
2.400000
0.00%
2.400000
0
0.00496899
0.01781290
0.00220000
0.02498189 0
0
0
0
shopping centre excess land (SU)
0
1.491000
0.00%
1.491000
0
0.00308698
0.01106626
0.00880000
0.02295325 0
0
0
0
Total 2,724,083,320
2,866,856,709
5,935,575
21,277,931
6,389,105
33,602,611
Tax Rate
Levy
Schedule C
2026 Barber's Beach Street Lights Special Area Tax Rates
Description
2026
Assessment
Transition
Ratio
Tax
Reduction
Weighted
Ratio
Weighted
Assessment
Township
Tax Rate
Township
Levy
res/farm (RT)
19,561,000
1.000000
0.00%
1.000000
19,561,000
0.00012350 2,416
multi-res (MT)
0
1.900000
0.00%
1.900000
0
0.00023465 0
new multi-residential (NT)
0
1.100000
0.00%
1.100000
0
0.00013585 0
farmlands (FT)
0
0.250000
0.00%
0.250000
0
0.00003088 0
commercial (CT)
0
1.491000
0.00%
1.491000
0
0.00018414 0
industrial (IT)
0
2.400000
0.00%
2.400000
0
0.00029640 0
large industrial (LT)
0
2.400000
0.00%
2.400000
0
0.00029640 0
aggregate extraction (VT)
0
1.952895
0.00%
1.952895
0
0.00008224 0
pipeline (PT)
0
2.250000
0.00%
2.250000
0
0.00027788 0
shopping centre (ST)
0
1.491000
0.00%
1.491000
0
0.00018414 0
managed forests (TT)
0
0.250000
0.00%
0.250000
0
0.00003088 0
res/farm farmland class I (R1)
0
1.000000
25.00%
0.750000
0
0.00009263 0
residential taxable shared (RH)
0
1.000000
0.00%
1.000000
0
0.00012350 0
commercial excess/vacant unit (CU)
0
1.491000
0.00%
1.491000
0
0.00018414 0
commercial vacant land (CX)
0
1.491000
0.00%
1.491000
0
0.00018414 0
commercial farmland class 1 (C1)
0
1.000000
25.00%
0.750000
0
0.00009263 0
commercial taxable shared (CH)
0
1.491000
0.00%
1.491000
0
0.00018414 0
commercial vacant land taxable shared (CJ)
0
1.491000
0.00%
1.491000
0
0.00018414 0
commercial small scale on farm (C7)
0
1.491000
0.00%
1.491000
0
0.00018414 0
office building (DT)
0
1.491000
0.00%
1.491000
0
0.00018414 0
parking lot (GT)
0
1.491000
0.00%
1.491000
0
0.00018414 0
industrial-hydro (IH)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial excess land shared (IJ)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial excess land shared (IK)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial excess/vacant unit (IU)
0
2.400000
0.00%
2.400000
0
0.00029640 0
large industrial excess land (LU)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial vacant land (IX)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial small scale on farm business 2 (IO)
0
2.400000
0.00%
2.400000
0
0.00029640 0
industrial farmland class 1 (I1)
0
1.000000
25.00%
0.750000
0
0.00009263 0
industrial small scale on farm (I7)
0
2.400000
0.00%
2.400000
0
0.00029640 0
shopping centre excess land (SU)
0
1.491000
0.00%
1.491000
0
0.00018414 0
Total 19,561,000
19,561,000
2,416
Schedule C
2026 Cambridge Fire Special Area Tax Rates
Description
2026
Assessment
Transition
Ratio
Tax
Reduction
Weighted
Ratio
Weighted
Assessment
Township
Tax Rate
Township
Levy
res/farm (RT)
226,446,800
1.000000
0.00%
1.000000
226,446,800
0.00055252 125,117
multi-res (MT)
0
1.900000
0.00%
1.900000
0
0.00104979 0
new multi-residential (NT)
0
1.100000
0.00%
1.100000
0
0.00060777 0
farmlands (FT)
4,539,300
0.250000
0.00%
0.250000
1,134,825
0.00013813 627
commercial (CT)
678,400
1.491000
0.00%
1.491000
1,011,494
0.00082381 559
industrial (IT)
0
2.400000
0.00%
2.400000
0
0.00132605 0
large industrial (LT)
0
2.400000
0.00%
2.400000
0
0.00132605 0
aggregate extraction (VT)
0
1.952895
0.00%
1.952895
0
0.00119546 0
pipeline (PT)
0
2.250000
0.00%
2.250000
0
0.00124317 0
shopping centre (ST)
0
1.491000
0.00%
1.491000
0
0.00082381 0
managed forests (TT)
2,538,200
0.250000
0.00%
0.250000
634,550
0.00013813 351
res/farm farmland class I (R1)
0
1.000000
25.00%
0.750000
0
0.00041439 0
residential taxable shared (RH)
0
1.000000
0.00%
1.000000
0
0.00055252 0
commercial excess/vacant unit (CU)
0
1.491000
0.00%
1.491000
0
0.00082381 0
commercial vacant land (CX)
0
1.491000
0.00%
1.491000
0
0.00082381 0
commercial farmland class 1 (C1)
0
1.000000
25.00%
0.750000
0
0.00041439 0
commercial taxable shared (CH)
0
1.491000
0.00%
1.491000
0
0.00082381 0
commercial vacant land taxable shared (CJ)
0
1.491000
0.00%
1.491000
0
0.00082381 0
commercial small scale on farm (C7)
0
1.491000
0.00%
1.491000
0
0.00082381 0
office building (DT)
0
1.491000
0.00%
1.491000
0
0.00082381 0
parking lot (GT)
0
1.491000
0.00%
1.491000
0
0.00082381 0
industrial-hydro (IH)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial excess land shared (IJ)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial excess land shared (IK)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial excess/vacant unit (IU)
0
2.400000
0.00%
2.400000
0
0.00132605 0
large industrial excess land (LU)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial vacant land (IX)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial small scale on farm business 2 (IO)
0
2.400000
0.00%
2.400000
0
0.00132605 0
industrial farmland class 1 (I1)
0
1.000000
25.00%
0.750000
0
0.00041439 0
industrial small scale on farm (I7)
0
2.400000
0.00%
2.400000
0
0.00132605 0
shopping centre excess land (SU)
0
1.491000
0.00%
1.491000
0
0.00082381 0
Total 234,202,700
229,227,669
126,653