| tax rate | Residential and Farm Residential RT 0.685644%; Multi-Residential MT 0.685644%; Commercial -Small Scale on Farm Business C7 0.171411%; Commercial Occupied CT 0.685644%; Commercial Excess Land CU 0.479951%; Commercial Vacant Land CX 0.479951%; Parking Lot GT 0.685644%; Industrial Occupied IT 0.685644%; Industrial Vacant Land Ix 0.445669%; Industrial--Small Scale on Farm Bus2 10 0.171411%; Industrial.-Small Scale on Farm Bus1 I7 0.171411%; Farmlands FT 0.171411%; Aggregate Extraction: Full VT 0.685644%; Managed Forest TT 0.171411% | Schedule "A" |
| due dates | 50% of the final bill and any outstanding arrears due Tuesday, June 30, 2026; balance of the final bill due Tuesday, September 29, 2026; supplementary taxes due in two installments with second installment due one month after the first installment due date. | s. 10; "second installment due one month after the first installment due date" |
| penalty interest | Penalty of one and one-quarter percent (1.25%) per month on the first day of each month following default of payment; additional interest of one and one-quarter percent (1.25%) per month on all taxes outstanding at the end of the year. | "penalty of one and one-quarter percent (1.25%) per month"; "additional interest of one and one-quarter percent (1.25%) per month" |
scout note
2026 final levy by-law (s.312). Final bill payable in two instalments, balance due Sept 29, 2026; penalty 1.25% per month on unpaid current-year taxes. Ratios set by County of Frontenac By-law 2025-046. Scanned PDF (OCR).