By-Law 2026-38 — Adopt the 2026 Tax Rates and Provide for Penalty and Interest
Rideau Lakes, Ontario
· No. 2026-38
· summary & facts
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THE CORPORATION OF THE TOWNSHIP OF RIDEAU LAKES
BY-LAW #2026-38
BEING a By-Law to Adopt the 2026 Tax Rates and to Further Provide for Penalty
and Interest in Default of Payment Thereof.
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
require tax rates to be established in the same proportion to tax ratios;
AND WHEREAS in accordance with Section 284.16 (1) and subject to the regulations,
the powers and duties of a municipality with respect to proposing and adopting a budget
are assigned to the head of council of the municipality. 2022, c. 18, Sched. 2, s. 1.
AND WHEREAS Section 307 of the Municipal Act 2001, S.O. 2001, c. 25, as amended,
requires that all taxes shall, unless expressly provided otherwise, be levied upon the
whole of the assessment for real property or other assessments made under the
Assessment Act according to the amounts assessed and not upon one or more kinds of
property or assessment or in different proportions;
AND WHEREAS Section 307 and Section 308 of the Municipal Act 2001, S.O. 2001, c.
25, as amended, requires tax rates to be established in the same proportion to each
other as the tax ratios established for the property classes are to each other;
AND WHEREAS Section 342(1) (a) of the Municipal Act 2001, S.O. 2001, c.25, as
amended, allows a local municipality to provide for the payment of taxes in one amount
or by instalments and the date or dates in the year for which the taxes are imposed on
which the taxes or instalments are due;
AND WHEREAS Section 342 (1) (b) of the Municipal Act 2001, S.O. 2001, c.25, as
amended allows a local municipality to provide for alternative instalments and due dates
in the year for which the taxes are imposed other than those established under clause
342 (1) (a) to allow taxpayers to spread the payment of taxes more evenly over the
year;
AND WHEREAS Section 345 of the Municipal Act 2001, S.O. 2001, c. 25, as amended,
allows for a percentage charge, not to exceed 1.25 per cent of the amount of taxes due
and unpaid, to be imposed as a penalty for the non-payment of taxes, and allows for an
interest charge, not to exceed 1.25 per cent each month of the amount of taxes due and
unpaid, to be imposed for the non-payment of taxes;
NOW THEREFORE the Council of The Corporation of The Township of Rideau Lakes
hereby enacts as follows:
1 THAT the following tax rates are hereby adopted to be applied against the whole
of the assessment for real property in the respective class in the Township of
Rideau Lakes, which shall produce the general local municipal township levy of
Fourteen Million, Eight Hundred and Twenty Six Thousand Seven Hundred and
Six Dollars ($14,826,706) and the following amounts be levied therefore in the
manner as set out hereinafter:
General Purpose & Reserve: $14,826,706
a) $13,927,894
General Purpose
b) $ 898,812 Infrastructure Reserve
2026 Tax
RTCIR ‘ 2026 Retumed | Growth $ « | Growth $ Rate | 2026 Levy township
TAXABLE ASSESSMENT TQ Ratio Roll Assessment aa Levy {township only
only)
Residential RT 1.0000 2,404,400,760 27,185,700 1.14% 152,575.31 | 0.00588397 14,147,432
- Taxable Full Shared PIL RH 1.0000 21,800 - 0.00% - | 0.00588397 128
Multi Residential MT 1.0000 5,950,000 - 0.00% - | 0.00588397 35,010
Commercial - - -
- Occupied CT 1.3464 47,166,383 2,462,900 5.51% 18,610.78 | 0.00792218 373,661
- Commercial Taxable - Full Shared PIL | CH 1.3464 802,200 2,300 0.29% 17.38 | 0.00792218 6,355
- Excess Land cu 1.3464 275,800 - 0.00% - | 0,00792218 2,185
- Vacant Land cx 1.3464 337,900 28,000 9.04% 148.11 | 0.00792218 2,677
- Taxable Full Shared PIL CK 1.3464 54,100 - 0.00% - | 0,00792218 429
- New Construct (now grouped w.CT) XT 1.3464 - - | 0.00792218 -
- New Vacant (now grouped w, CT) XU 1.3464 - - | 0,00792218 -
Industrial - - .
- Occupied IT 1.8114 7,103,971 - 0.00% - | 0.01065823 75,716
- Taxable Full Shared PIL IH 1.8114 347,600 700 0.20% 7.42 | 0.01065823 3,705
- Taxable Excess Land IU 1.8114 1,181,300 - 0.00% - | .0.01065823 12,591
- Vacant Land IX 1.8114 - - | 001065823 -
- Excess Land IK 1.8114 101,600 - 0.00% - | 0.01065823 1,083
- Small Scale on Farm Bus 17 0.4529 16,800 - 0.00% - | 0.00266456 45
- New Construct (now grouped w. IT) JT 1.8114 - - | 0,01065823 -
- New Vacant (now grouped w. IT) JU 1.8114 - - | 0,01065823 -
- Large Industrial LT 2.8035 - - | 0.01649572 -
- Large Industrial Excess LU 2.8035 - - | 0,01649572 -
~ Landfill (PIL) HT 1.3464 - - | 0,00792218 .
- Aggregate Extraction VT 1.4739 483,900 74,600 18.23% 617.11 | 0.00867268 4,197
Pipelines PT 1.6551 952,000 56,000 6.25% §20.18 | 0.00973857 9,271
Farmlands FT 0.2500 96,820,773 (668,300) -0.69% (937.68) 0.00147099 142,423
Managed Forests TT, 0.2500 6,662,400 (41,300) 0.62% (57.95)| 0.00147099 9,800
Total Total 2,572,679,287 29,100,600 ” 1.14% 171,500.36 14,826,706
2. THAT the Tax Collector 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;
3. THAT all taxes levied and other rates payable as taxes shall be payable into the
hands of the Treasurer in accordance with the provisions of this By-Law;
4. THAT all taxes levied and other rates payable as taxes and included in the tax roll
for the year shall become due and payable in installments as follows or as
determined by the Treasurer;
February 27", 2026
And
September 25", 2026
5. THAT alternative due dates in the year be allowed, under the provisions of the
preauthorized payment plan;
6. THAT a percentage charge of 1.25 per cent of the amount of taxes due and unpaid
shall be imposed as a penalty for the non-payment of taxes on the first day of the
month following the date the taxes were due;
7. THAT interest charges in the amount of 1.25 per cent shall be imposed on the
amount of taxes due and unpaid on the first day of each and every month the default
continues;
IN THE EVENT of conflict between the provision of this bylaw and any other bylaw the
provisions of this bylaw shall prevail;
IN THE EVENT that an article of the By-law is for any reason held to be invalid, the
remaining articles shall remain in effect until repealed;
AND FURTHER that this By-Law shall come into force and take effect on the day of its
passing.
nuff ond time this 7 day of April, 2026.
he a UNE K paca ewes
A ©'Hoogenoont Mary Ellen Truelove
ayor Clerk
Read irdAime and finally passed this “Taay of Aect , 2026.
Uf ton TY I Nove.
Aple Hoggénkjoom Mary Ellen Truelove
Mayor Clerk