By-Law No. 2026-06 — Budget Estimates and Final Tax Rate By-law (2026)
Smooth Rock Falls, Ontario
· No. 2026-06
· adopted 2026-02-02
· summary & facts
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THE CORPORATION OF THE TOWN OF SMOOTH ROCK FALLS
BY-LAW # 2026-06
BEING A BY-LAW OF THE CORPORATION OF THE TOWN OF
SMOOTH
ROCK
FALLS
TO
ADOPT
THE
CURRENT
ESTIMATES FOR THE YEAR 2026 AND TO LEVY THE RATES
OF TAXATION FOR THE YEAR 2026
WHEREAS the Council of The Corporation of the Town of Smooth Rock Falls has, in
accordance with the Municipal Act 2001, S.O. 2001, c. 25, as amended, considered the
estimates of the Municipality and by virtue of those estimates, it is necessary that THREE
MILLION TWO HUNDRED NINE THOUSAND FIFTY-FOUR ($3,209,054) DOLLARS, for
general purposes of The Corporation of the Town of Smooth Rock Falls be raised by means of
taxation for the year 2026;
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.A.31, as amended, subject to appeals;
AND WHEREAS the property assessment has been determined on the basis of the
aforementioned property assessment rolls, as revised;
AND WHEREAS the sums required by taxation in the year 2026 for municipal purposes
be raised by the imposition of tax rates on the aforementioned property assessment as set out
in Schedule "A" hereto annexed.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
SMOOTH ROCK FALLS HEREBY ENACTS AS FOLLOWS:
1.
ADOPTION OF ESTIMATES
The Council of The Corporation of the Town of Smooth Rock Falls hereby adopts the
current estimates of all sums required during the year 2026 for municipal purposes in the
gross amount of FIVE MILLION SEVEN HUNDRED THIRTY-THREE THOUSAND
FOUR HUNDRED FORTY-SIX ($5,733,446) DOLLARS and in the net amount of
considered the estimates of the Municipality and by virtue of those estimates, it is
necessary that THREE MILLION TWO HUNDRED NINE THOUSAND FIFTY-FOUR
($3,209,054) DOLLARS.
BY-LAW 2026-06 PAGE 2
2.
PAYMENT OF TAXES LEVIED
THAT the net amount of taxes levied by this by-law shall be due and payable as follows:
Residential, Pipelines, Farmlands and Managed Forest, Commercial and Industrial
Classes: In Two instalments:
a)
the first instalment due on the 31st day of July, 2026
b)
the second instalment due on the 29th day of September, 2026
Non-payment of the amounts as noted on the dates stated in accordance with this
section shall constitute default.
3.
MUNICIPAL TAX RATES
a)
For the year 2026, there shall be levied upon and collected from the property
assessment, for the municipal purposes, the rates of taxation set out in Schedule
"A".
b)
Interim taxes levied in 2026 shall be shown as a reduction from the 2026 tax levy.
c)
Taxes levied under sub-section 3(a) above shall be adjusted in accordance with
Bill 79 in the multi-residential, commercial and industrial classes.
4.
EDUCATION TAX RATES
a)
For the year 2026, there shall be levied upon and collected from the property
assessment. The rates are established by provincial regulation under the
Education Act.
5.
PENALTY FOR NON-PAYMENT OF TAXES
THAT a charge of one and one-quarter percent (1.25%) shall be imposed as a penalty
for non-payment of taxes and shall be added to every tax instalment or part thereof
remaining unpaid on the first day following the first due date for payment of each such
instalment and thereafter an additional charge of one and one-quarter percent (1.25%)
shall be imposed and shall be added to every such tax instalment or part thereof
remaining unpaid on the first day of each calendar month in which default continues.
6.
NOTICES OF TAXES DUE
The Tax Collector is hereby authorized to mail, deliver or cause to be mailed or delivered
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.
BY-LAW 2026-06 PAGE 3
7.
WHERE AND HOW TAXES PAYABLE
Taxes shall be payable to The Corporation of the Town of Smooth Rock Falls. All
municipal taxes including local improvement assessments, or rates payable as taxes,
are payable at the Municipal Office, 142 First Avenue or by mail addressed to The
Corporation of the Town of Smooth Rock Falls, P.O. Box 249, Smooth Rock Falls,
Ontario, P0L 2B0.
8.
PART PAYMENT OF TAXES DUE AND OWING
a)
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 payment, provided that
acceptance of any such payment shall not affect the collection of any percentage
charge imposed and collectable under clause 4 hereof in respect of non-payment
of any taxes or any class of taxes or of any instalment thereof.
b)
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.
9.
OTHER CHARGES
9.1
Landfill Permit Charges
It is hereby authorized that landfill permit charges be added to the Collectors Roll in the
total amount of approximately EIGHTEEN THOUSAND SIX HUNDRED ($18,600)
DOLLARS to all properties except vacant lands. The Landfill Permit charges are hereby
attached marked "Schedule B".
READ a first and second time this 2nd day of February, 2026.
MAYOR - Patrick Roberts
CLERK - Nathalie Vachon
READ this third time and finally passed this 2nd day of February, 2026.
MAYOR - Patrick Roberts
CLERK - Nathalie Vachon
CORPORATION OF THE TOWN OF SMOOTH ROCK FALLS
SCHEDULE "A"
YEAR 2026
Municipal
Property Class
Current Value
Assessment
Municipal
Rate
Education
Tax Rate
Total Tax
Rate
Total Levy
Municipal
Education
Taxes
Total Levy
Total tax rate-
Proof
Taxable Full
Residential (RT)
45,019,700
0.02680115
0.00153000
0.02833115
1,206,580
68,880
1,275,460
1,275,460
Multi-Residential (MT)
1,214,000
0.05009025
0.00153000
0.05162025
60,810
1,857
62,667
62,667
Commercial - Occupied (CT)
18,823,000
0.04925467
0.00880000
0.05805467
927,121
165,642
1,092,763
1,092,763
Commercial - Excess (CU)
266,700
0.03447826
0.00880000
0.04327826
9,195
2,347
11,542
11,542
Parking / Vacant Land (CX)
116,800
0.04796245
0.00880000
0.05676245
5,602
1,028
6,630
6,630
Industrial - Occupied (IT)
128,800
0.01608069
0.00880000
0.02488069
2,071
1,133
3,205
3,205
Industrial - Excess (IU)
47,100
0.01045245
0.00880000
0.01925245
492
414
907
907
Industrial - Vacant Land (IX)
98,500
0.01045245
0.00880000
0.01925245
1,030
867
1,896
1,896
Pipelines (PT)
29,503,000
0.03164731
0.00880000
0.04044731
933,691
259,626
1,193,317
1,193,317
Managed Forests (TT)
110,700
0.00670029
0.00038250
0.00708279
742
42
784
784
95,328,300
Payments-in-Lieu
Residential - Shared PIL (RH)
9,800
0.02680115
0.00153000
0.02833115
263
15
278
278
Residential - No School (RG)
48,200
0.02680115
0.02680115
1,292
-
1,292
1,292
Residential - Tenant of the Province (RP)
265,200
0.02680115
0.00153000
0.02833115
7,108
406
7,513
7,513
Industrial - Shared PIL (IH)
13,800
0.01608069
0.00980000
0.02588069
222
135
357
357
Landfill - Payment in Lieu (HF)
1,600
0.01989147
0.00980000
0.02969147
32
16
48
48
Commercial - Payment in Lieu (CP)
15,300
0.04925467
0.00880000
0.05805467
754
135
888
888
Commercial - Occupied (CF)
690,300
0.04925467
0.00980000
0.05905467
34,000
6,765
40,765
40,765
Commercial - No School (CG)
366,500
0.04925467
0.04925467
18,052
-
18,052
18,052
1,410,700
3,209,054
509,309
3,718,364
3,718,364
Sub-total Taxable
96,739,000
Exempt
20,780,100
Total
117,519,100
Property Subclasses Tax Rate Reduction:
Commercial Vacant Land, Commercial Vacant Units and Excess Land at 30%
Industrial Vacant Land, Industrial Vacant Units and Excess Land at 35%
Landfill permit billing:
Rate
30.00
$
Units
620
Total Billing
18,600.00
$
SCHEDULE "B"
CORPORATION OF THE TOWN OF SMOOTH ROCK FALLS
Landfill Permit Rate - 2026