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1
THE CORPORATION OF THE TOWNSHIP OF SEVERN
BY-LAW NO. 2026-25
BEING A BY-LAW TO IMPOSE, LEVY AND COLLECT TAXES AND SPECIAL RATES
FOR THE YEAR 2026
WHEREAS the Municipal Act, S.O. 2001, Chapter 25, Section 290.(1), provides that the
Council of the local municipality shall in each year prepare and adopt a budget including
estimates of all sums required during the year for the purposes of the Municipality;
AND WHEREAS the Municipal Act, S.O. 2001, Chapter 25, Section 312.(2), provides
that to raise 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 the Municipal Act, S.O. 2001, Chapter 25, Section 307.(1), provides
that all taxes shall 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 the Municipal Act, S.O. 2001, Chapter 25, Section 307.(2), provides
that if taxes, fees or charges are expressly or in effect directed or authorized to be
levied upon rateable property of a municipality for municipal purposes:
(a)
such taxes, fees or charges shall be calculated as percentages of the
assessment for real property in each property class; and
(b)
the tax rates and the rates to raise the fees or charges shall be in the same
proportion to each other as the tax ratios established for the property classes are
to each other;
AND WHEREAS certain regulations require reductions in certain tax ratios for certain
classes or subclasses of property;
AND WHEREAS the Municipal Act, S.O. 2001, Chapter 25, Section 329.(1), provides
that the taxes for municipal and school purposes for a taxation year to be levied on a
property shall be the amount determined in accordance with the following:
1.
Determine the taxes for the previous year in accordance with Subsection (2).
2.
Add 5 per cent of the amount determined under Paragraph 1 to the amount
determined under Paragraph 1.;
3.
The amount determined under Paragraph 2 shall be adjusted, in accordance with
the regulations, in respect of changes in taxes for municipal purposes.
4.
The taxes for the property for the taxation year shall be equal to the amount
determined under Paragraph 2 and adjusted under Paragraph 3, if applicable;
AND WHEREAS the Assessment Act, R.S.O. 1990, Chapter A.31, as amended,
establishes the classes of real property and methods of assessment, as well as
provides for alterations to the Collector's Roll;
AND WHEREAS the Education Act, R.S.O. 1990, Chapter E.2, Section 257.7(1), as
amended, provides that every Municipality shall in each year levy and collect the tax
rates as prescribed on all residential and business property taxable for school purposes,
according to the last return of Assessment Roll;
AND WHEREAS the Council of the County of Simcoe has enacted By-law No. 7172-26
to establish County rates and tax ratios for the year 2026;
AND WHEREAS the Province of Ontario has established Ontario Regulations for the
2026 Education Tax Rates as set by the Minister of Finance;
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AND WHEREAS an Interim levy was made before the adoption of the estimates for the
current year;
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWNSHIP OF
SEVERN HEREBY ENACTS AS FOLLOWS:
1.
That for the year 2026, the Corporation of the Township of Severn shall levy the
estimated sum of $15,843,487.00 for General Township Expenditures (Operating
and Capital), $2,477,941.00 for Policing Services on the assessment in each
property class in the local municipality rateable for local municipality purposes.
2.
That for the year 2026, the Corporation of the Township of Severn shall levy the
estimated sum of $10,855,649.00 for the County of Simcoe purposes on the
assessment in each property class in the local municipality rateable for upper tier
purposes.
3.
That for the year 2026 the Corporation of the Township of Severn shall levy the
estimated sum of $40,000.00 for the Coldwater Business Improvement Area on
the commercial and industrial assessments in the designated improvement area
as established by By-law No. 2019-19 and as set forth in Schedule "A" attached
hereto and forming part of this By-law.
4.
That the estimates for the current year be adopted as set forth in Schedule "A"
attached hereto and forming part of this By-law.
5.
That the levy provided for in Schedule "A" attached hereto and forming part of
this By-law shall be reduced by the rates levied by the interim tax notices.
6.
That for payment in lieu of taxes due to the Corporation of the Township of
Severn the actual amount due shall be based on the Assessment Roll, as
adjusted, and the tax rates for the year 2026.
7.
That payment for the railway right-of-ways and power utility lines due to the
Corporation of the Township of Severn in accordance with the Regulations as
established by the Minister of Finance.
8.
That taxes shall be payable to the Township of Severn at:
8.1
The office of the Treasurer in the Municipal Building at the Township of
Severn;
8.2
At most chartered banks located in the Province of Ontario; or
8.3
Telephone / Online Banking Payment Services offered by the following
banks:
Bank of Montreal
Scotia Bank
Canadian Imperial Bank of Commerce
Credit Union
National Bank
Royal Bank
Telpay
TD Canada Trust
8.4
That the date of demand with respect to taxes levied under the provision
of this By-law shall be no later than the 15th day of July, 2026.
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8.5
That the due dates with respect to taxes levied pursuant to the provision of
this By-law are:
3rd Instalment
August 8, 2026
4th Instalment
October 8, 2026
9.
That the Treasurer of the Corporation of the Township of Severn is hereby
authorized and directed to mail or cause to be mailed to the address of the
resident or place of business of each person taxed a Notice, no later than 21
days prior to the date the first instalment is due, specifying the amount of taxes
payable by such person, pursuant to the provisions of this By-law, including other
rates and charges.
10.
That the Township Treasurer is hereby authorized to accept part payment from
time to time on account of any taxes, as aforesaid, which have become due and
to give a receipt for such part payment, but the acceptance of any such part
payment shall not affect the collection of any percentage charge imposed and
collectable under Sections 10 and 11 hereof, in respect of non-payment of any
taxes or class of taxes.
11.
That a penalty of one and one-quarter percent (1 1/4%) shall be added to any
property tax instalment as provided for in this By-law or any part thereof,
remaining unpaid on the first day following the last date for payment of each
instalment. Thereafter a further penalty charge of one and one-quarter percent (1
1/4%) shall be added to each real property tax instalment or part thereof
remaining unpaid on the first day of each calendar month up to and including
December of the current year. Subsequent to December 31st in the year in which
taxes are levied and remain unpaid, interest of one and one quarter percent (1
1/4%) will be applied on the first of each month.
12.
That a penalty of one and one-quarter percent (1 1/4%) shall be added to any
business tax instalment as provided for in this By-law or any part thereof,
remaining unpaid on the first day following the last date for payment of each
instalment. Thereafter a further penalty charge of one and one-quarter percent (1
1/4%) shall be added to each business tax instalment or part thereof remaining
unpaid on the first day of each calendar month up to and including December of
the current year. Subsequent to December 31st in the year in which taxes are
levied and remain unpaid, interest of one and one quarter percent (1 1/4%) will
be applied on the first of each month.
13.
That nothing herein contained shall prevent the Treasurer from proceeding at any
time with the collection of any rate, tax, or assessment or part thereof in
accordance with the provisions of the Statutes and By-laws governing the
collection of taxes.
14.
That the Treasurer has no authority to waive penalties of more than $1,000.00 or
alter discounts for any reason.
15.
That a Reserve for Vehicle Equipment Replacement is hereby established; public
works and utilities equipment shall be "charged out" at rental rates as set from
time to time; and any surplus/deficit resulting from the difference between the
rental rates charged for vehicles and equipment used and the expenditures
incurred in the operation and maintenance of said equipment shall be accounted
for in said reserve or account.
16.
That the amount of surplus for the year 2026 shall not exceed the amount of
$2,500.00. Any amount up to the first $800,000.00 from the year end municipal
surplus shall be deposited to a Fire Vehicle Replacement Reserve Account and
the balance of any surplus over and above $800,000.00 shall be placed in
reserves as directed by Council with any remaining surplus being placed in the
Reserve for Working Capital.
17.
That the amount of deficit for the year 2026 shall not exceed $ 0. The "Taxation
Reserve or Account for Working Capital" account shall be adjusted to give effect
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to this provision.
18.
That this By-law shall come into force and effect on the 1st day of January 2026.
Passed this 15th day of April, 2026.
CORPORATION OF THE TOWNSHIP OF SEVERN
_________________________________________
MAYOR
__________________________________________
CLERK
Written approval of this by-law was given by Mayoral Decision DE-2026-06 dated
April 15, 2026
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SCHEDULE "A" TO BY-LAW NO. 2026-25
Township of Severn Tax Rates - 2026
Property Class
Tax Class
Township
Police
County
Education
Total
RESIDENTIAL/FARM
RT, RF, RG**, RP**
0.00468830
0.00073326
0.00321233
0.00153000
0.01016389
RESIDENTIAL/FARM - FARMLAND
WAITING DEVELOPMENT
R1
0.00351623
0.00054995
0.00240925
0.00114750
0.00762293
MULTI-RESIDENTIAL
MT
0.00468830
0.00073326
0.00321233
0.00153000
0.01016389
COMMERCIAL / SHOPPING CENTRE -
OCCUPIED
CT, ST
0.00573051
0.00089626
0.00392643
0.00880000
0.01935320
COMMERCIAL / SHOPPING CENTRE -
EXCESS LANDS
CU, SU
0.00573051
0.00089626
0.00392643
0.00880000
0.01935320
COMMERCIAL - VACANT LANDS
CX
0.00573051
0.00089626
0.00392643
0.00880000
0.01935320
COMMERCIAL - PIL
CF, CG**, CP**, CY
0.00573051
0.00089626
0.00392643
0.00980000
0.02035320
INDUSTRIAL - OCCUPIED
IT
0.00559080
0.00087441
0.00383070
0.00880000
0.01909591
INDUSTRIAL - EXCESS LANDS
IU
0.00559080
0.00087441
0.00383070
0.00880000
0.01909591
INDUSTRIAL - VACANT LANDS
IX
0.00559080
0.00087441
0.00383070
0.00880000
0.01909591
INDUSTRIAL - PIL
IH, IJ, IK, IZ**
0.00559080
0.00087441
0.00383070
0.01250000
0.02279591
PIPELINES
PT
0.00607885
0.00095074
0.00416511
0.00880000
0.01999470
FARMLANDS
FT
0.00117208
0.00018332
0.00080308
0.00038250
0.00254098
MANAGED FORESTS
TT
0.00117208
0.00018332
0.00080308
0.00038250
0.00254098
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AGGREGATE PRODUCTION
VT
0.00515713
0.00080659
0.00353356
0.00511000
0.01460728
RAILWAY ROW - CN, CP
WT
110.00 / acre
74.12 / acre
184.12 / acre
UTILITY TRANSMISSIONS
UH
19.94 / acre
34.39 / acre
54.33 / acre
The first subclass of farmland awaiting development in the residential class is 25%.
The second subclass of farmland awaiting development in the residential class is 75%.
Coldwater Business Improvement Area Rate = 0.00190489
**Provincial PIL - No School Support