By-law 2026-20 — Levy Taxes in the Township of South Frontenac for 2026 — full text, South Frontenac, Ontario

This is the exact embedded text of the captured official document. Snapshot 2622cb772ce9 · verified 2026-10-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

TOWNSHIP OF SOUTH FRONTENAC BY-LAW 2026-20 A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2026 WHEREAS the Ontario Municipal Act, 2001, c25 section 312, as amended, provides that the Council of a local municipality shall, after the adoption of the estimates for the year, pass a by-law to levy a separate tax rate on the assessment in each property class; and WHEREAS the Ontario Municipal Act, 2001, S.O. 2001, c25 section 290, as amended, provides that the Council of a 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 tax ratios and tax rate reductions for prescribed property subclasses have been established by the County of Frontenac, by its By-law 2025-046 and, WHEREAS the Province approved Ontario Regulation 297/25 under the Education Act, amending Ontario Regulation 400/98 to prescribe the education rates for the assessment in each property class for 2026; WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001 to levy on the whole rateable property according to the last revised assessment roll for the Corporation of the Township of South Frontenac the sums set forth for various purposes in Schedule “B” hereto attached for the current year; and NOW THEREFORE THE CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS: 1. The 2026 estimates for the current year as set forth in Schedule “B” attached hereto and forming part of this by-law are hereby adopted. 2. For the year 2026, the Corporation of the Township of South Frontenac shall levy upon the Residential and Farm Residential Assessment, Multi- Residential Assessment, Commercial Assessment including new construction, Industrial Assessment including new construction and small scale on farm business, Parking Lot Assessment, Aggregate Extraction Assessment, Farmland Assessment and Managed Forest Assessment the rates of taxation per current value assessment as set out in Schedule “A” attached hereto and forming part of this by-law. 3. The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2026. 4. For payments-in-lieu of taxes due to the Corporation of the Township of South Frontenac, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2026. 5. For railway rights of way taxes due to the Corporation of the Township of South Frontenac in accordance with the Regulations as established by the Minister of Finance, pursuant to the Municipal Act, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2026. 10, 11. 12. 13. The levy for municipal, county, education and special area charges shall become due and payable as follows: All Classes e 50% of the final bill and any outstanding arrears shall be due on Tuesday, June 30, 2026. e The balance of the final bill shall be due on Tuesday, September 29, 2026. As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a penalty of one and one-quarter percent (1.25%) per month on the first day of each month following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes. There shall be imposed additional interest of one and one-quarter percent (1.25%) per month on all taxes outstanding at the end of the year for which the taxes were levied as provided in Section 345(3) of the Municipal Act, 2001. Penalty and interest charges at the prevailing rate will be added in the same manner as taxes to those non-levy items added to the Collector’s Roll for collection. All supplementary taxes levied under the Assessment Act will be due in two installments with the second installment due one month after the first installment due date, and penalties and interest will be added in the same manner as the ordinary tax bills. The Treasurer of the Corporation of the Township of South Frontenac is hereby empowered to accept part payment from time to time on account of any taxes due. The taxes are payable at the following: a) Township of South Frontenac municipal offices located at: 4432 George Street, Sydenham, Ontario, KOH 2T0 b) At any financial institution or payment processor having payment arrangements with the Township of South Frontenac. c) By filing an application for voluntary pre-authorized payment for automatic debit of installment from bank account, in accordance with the Township's standard practice. d) By credit card through a third party processor. The link is available on the Township website www.southfrontenac.net and can be found under living here/property taxes/how to pay e) By payment through Virtual Municipal office. The site can be accessed through https://vmo.southfrontenac.net:1080/vch/ f) By mail at PO Box 100, Sydenham, Ontario, KOH 2T0 Pursuant to the provisions of the 202 Municipal Budget, transfers budgeted as a “Contribution from Revenue Fund to Reserves” shall be implemented by the Treasurer in the amount budgeted. Transfers budgeted as a “Contribution from Reserves and/or Reserve Funds to Revenue Fund and/ or Capital Fund” shall be implemented by the Treasurer in the exact amount required to finance the actual expenditures of the particular project net of other applicable revenues, even should said amount exceed the transfer/ contribution from Reserves and/or Reserve Fund originally budgeted for. 14. 15. 16. 17. 18. Any surplus/deficit resulting from the 2026 operations of the General Revenue Fund as of December 31, 2026, shall be transferred to/financed from the reserve for Working Funds except for Winter Control, Building, Volunteer Firefighters wages, Water and Recycling which have dedicated reserves for stabilization. Notwithstanding any of the foregoing, the Treasurer is hereby authorized to accept payments made on the Current Pre-Authorized Payment Plan on the first day of the month following the due date for payment of taxes without adding penalty and/ or interest charges to the outstanding taxes and tax arrears. The collector shall send a tax bill to the taxpayer's residence or place of business or to the premises in respect of which the taxes are payable 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. If any section or portion of this by-law or the schedules attached hereto is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the Corporation of the Township of South Frontenac that all remaining sections and portions of this by-law and the schedules continue in force and effect. This by-law shall come into force and take effect on the date of its passage. Dated at the Township of South Frontenac this 21% day of April 2026. Read the first and second time on this 21% day of April 2026. Read a third time and finally passed this 215 day of April 2026. THE CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC ZZ ji” on Vandewal, Mayor [ James Thompson, Clerk Schedule "A" to By-Law No. 2026-20 TOWNSHIP OF SOUTH FRONTENAC - 2026 TAX RATE SCHEDULE South Current South Frontenac Value Frontenac Assessment Class RTC Tax Rate Assessment Levy Residential and Farm Residential RT 0.685644% 3,543,915,909 24,298,662 Multi-Residential MT 0.685644% 4,045,000 27,734 Commercial -Small Scale on Farm Business | C7 0.171411% 11,600 20 Commercial Occupied CT 0.685644% 38,081,673 261,105 Commercial Excess Land CU 0.479951% 530,400 2,546 Commercial Vacant Land CX 0.479951% 435,700 2,091 Parking Lot GT 0.685644% 43,000 295 Industrial Occupied IT 0.685644% 3,407,300 23,362 Industrial Vacant Land Ix 0.445669% 215,000 958 Industrial--Small Scale on Farm Bus2 10 0.171411% 50,000 86 Industrial.-Small Scale on Farm Bus1 I7 0.171411% 50,000 86 Farmlands FT 0.171411% 114,946,600 197,031 Aggregate Extraction: Full VT 0.685644% 1,132,400 7,764 Managed Forest TT 0.171411% 16,034,400 27 485 Total 3,723,570,982 24,849,225 Schedule B of By-law 2026-20 oO NnNOa PF WON = 32 a © rr 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. TOWNSHIP OF SOUTH FRONTENAC 2026 Budget-Final Summary of Revenue and Expense REVENUE Property Taxation- Supplementary & PIL User Charges Licenses, Permits and Rents Government Grants Grants from Other Municipalities Investment Income Penalties and interest on taxes Donations Other Transfers From Reserves/Reserve Funds TOTAL Revenue OPERATING EXPENSE General Government Protection to Persons and Property Fire Police Conservation Authorities Protective Inspections and Control Emergency Measures Building Department Transportation Services Roadway Maintenance Winter Control Environmental Services Water System Solid Waste Management Parks, Recreation and Cemeteries Planning and Development TOTAL Expense TO BE RAISED BY TAXATION Actuals 2025-2026 Budget 2025 Budget 30-Nov-25 2026 Budget Variance $ $ $ $ % 249,200 24,113,728 248,200 -1,000 0.40% 1,492,873 1,082,947 1,366,036 -126,838 -8.50% 1,516,416 1,173,205 1,439,333 -77,083 -5.08% 3,528,628 2,742,709 3,270,534 -258,094 -7.31% 562,137 0 562,137 0 0.00% 649,000 246,491 604,000 -45,000 6.93% 380,000 396,891 380,000 0 0.00% 10,000 26,077 6,250 -3,750 -37.50% 100,200 404,973 15,608,562 15,508,362 18477.41% 12,211,918 -98,671 8,046,512 4,165,406 -34.11% 20,700,372 30,088,350 31,531,563 10,831,191 52.32% 8,111,999 10,273,736 23,786,786 15,674,787 193.23% 3,385,879 4,677,302 2,867,768 -518,110 -18.30% 2,972,947 2,468,367 3,314,650 341,703 11.49% 345,029 343,829 364,706 19,677 5.70% 161,299 134,223 164,975 3,676 2.28% 4,000 0 108,000 104,000 2600.00% 1,362,436 1,309,952 1,585,133 222,697 16.35% 18,268,112 13,735,669 14,979,146 -3,288,966 -18.00% 2,235,275 2,366,715 2,321,188 85,913 3.84% 1,193,211 301,362 489,656 -703,554 -58.96% 3,137,736 3,254,306 2,893,523 244,213 -7.78% 2,351,275 2,148,732 2,555,127 203,852 8.67% 924,763 840,868 950,131 25,367 2.74% 44,453,960 41,855,063 56,380,789 11,926,829 26.83% 23,753,588 - 24,849,225 1,095,638 4.61% IMPACT ON TAXPAYER: BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP'S SHARE OF THE TAX BILL ON A 278,126 PROPERTY WILL INCREASE 3.52 % WHICH EQUALS $64.80 Township of South Frontenac 2026 Capital Budget CORPORATE SERVICES 1 122-06 Verona Housing Project YES 859,587) 15,576,162|Grant and Financin Applied for grant - 50% Community 2 26-01. Emergency Management Digital Road Signs YES 50,000 20.009 Emergency Preparedness Grant 3 26-02 Financial Software Replacement 250,000} 4 26-03 Asset management Plan - Levels of Service 16,000) 34,000 > 26-87 Cemetery Site Plans 10,000} 10,000) [TOTAL CORPORATE SERVICES 859,587) 15,986,162] 12,737,402 16,000) 34, L) 50,000) 250,000) 0} C) C) C) t) 0) C) ) 0] 10,000) 0} 15,626,162) t FIRE | | | 6 _|25-12__ [ATV with Trailer Replacement x2 50,000] 15,000 | 15,000] ra 26-11 Mobile Gear Racks 21,000) 21,000 8 26-14 Wildland Equipment for Wildland Units 36,000} 36,000 9 26-16 [Radio Tower Equipment Upgrade 75,000) 75,000) 10 [26-18 Hoses and Appliances 25,000] 25,000) | TOTAL FIRE] 50,000) 172,000] ) 0 0) y 0 21,000 0) ) C) 40,000} of ty 0} __ 111,000) 0 ) 0) ) PUBLIC SERVICES | FLEET | 11 [26-21 Boat 15,000 415,000] _ 12 (26-22 Water Tank Replacement 50,000 50,000 13 126-25 Tandem Plow Truck Replacement. 435,000} 435,000) subtotal - Fleet oO 500,000 oO 0 o 0 o o o 0 0 o 500,000 0 o 0 oO o 0 0 ROADS INFRASTRUCTURE 14 23-56 Road 38 Design and Construction (Kingston Rd to Murton Road) YES 3,766,650 1,485,000) 136,368 1,348,632, 1s 25-34 [Murvale Creek Culvert (B12) Reconstruction YES 831,000} 625,000) 625,000) 16 24-41B _|Westport Road YES 1,362,500] 139,500} 139,500 17 25-36 Buck Lake Culvert (OSIM) Design YES 35,000 17,000) 17,000} 18 26-38 Bedford Mills Bridge 1,485,300) 615,000 308,163 562,137|County-CCBF (FGT) 19 26-32 [Desert Lake Road Reconstruction 1,180,000) 134,000 100,000) 186,766 69,700} 689,534/OCIF 20 26-33 Round Lake Road Reconstruction 362,000) 362,000} 21 26-34 Keeley Road Reconstruction 328,000 328,000) 22 26-35 Surface Treatment {LCB) Preservation 1,385,000 752,379 375,000) 257,621 24 26-36 Pre-Engineering Roads 2027 85,000} 85,000) 25 26-37 Gravel Road Reconstruction Program 2026 340,000) 340,000) 26 26-40 Arterial Road Culvert Replacement Program 2026 50,000 50,000) subtotal - Roads Infrastructure 5,995,150 7,481,800 oO 134,000 790,000 oO oO 2,672,513 669,200} 1,348,632 oO oO o oO oO oO oO o 615,784 1,251,671 SYDENHAM WATER 27 26-66 Water Tower Rehabilitation - Design and Tender 26,000 26,000) 28 26-67 Water Plant - GAC Renewal 12,000} 12,000) 29 26-68 ‘Sydenham Water - Enterprise Asset Management System 9,500 9,500 subtotal - Sydenham Water oO 47,500 oO 0 oO U) oO o o 0 0 o oO oO o oO 47,500 oO 0 oO SOLID WASTE 30 26-71 Green Bay WDS - Slope Stability Review 10,000) 10,000) |subtotal - Solid Waste oO 10,000 oO oO oO oO 0 0 oO o oO oO oO oO 10,000 oO oO oO oO o FACILITIES 31 25-52, Bedford Garage Site Works YES 64,100} 95,000} 95,000 32, 26-51 Portland Garage Water Well 25,000} 25,000 33 26-52. Bedford Garage Heating System Replacement 55,000} 55,000 34 126-53 Portland Garage Overhead Hoist 6,000) 6,000) 35 26-55, Facility & Parks Flagpoles 20,000} 20,000) 36 126-62 Station 1—Siteworks 48,000) 48,000} 37 26-63 Station 2—Backup 25,000} 25,000) 38 26-64 Station 3 -HVAC and Interior Repairs 25,000} 25,000} 39 126-65, Station 4 — Exterior lighting 6,000 6,000} 40 26-86 Station 7 — HVAC and Si 30,200} 30,200) subtotal - Facilities 64,100 335,200 oO oO 0 oO 0 oO 0 0} 335,200 0 0 oO o o oO oO oO 0 RECREATION 180,000 Grant - Community Sport and 41 24-56 Centennial Park - New Accessible Washrooms Design and Build YES ' 550,000} 550,000] Recreation Infrastructure Fund Grant - Community Sport and 42 26-79 Centennial Park Accessible/inclusive Play Structures YES 100,000 100,000]Recreation Infrastructure Fund 43 26-54 Point Canteen 40,000} 40,000 44 26-59 Playground Rehabilitation - Inverary Playground 5,500 2,474) 3,026)Rec Reserve 45 26-76 Bellrock Mill Fencing and Site Work 55,000 55,000 46 26-77 Sydenham Point Beach Rehabilitation 25,000 25,000} subtotal - Recreation 180,000 775,500 oO 0 O| 25,000 oO 0 0 oO 95,000| 0 o 0 oO 0 0 o 2,474 653,026 TOTAL PUBLIC SERVICES 6,239,250) 9,150,000) C) 134,000) 790,000} _25,000 0} 2,672,513 669,200] 1,348,632) 430,200) 0} __ 500,000 Ct) 10,000) o} 47,500} 618,258] __ 1,904,697, DEVELOPMENT SERVICES 47 26-81 CityView Portal update 50,000} 50,000} 48 26-82 Digitization of building permit records 55,000} 55,000} TOTAL DEVELOPMENT SERVICES 0) 105,000) ) 0 9) ot ) 0) 0 0) 9) 0} 105,000) 9) 0) 0 t) 9) ) Total 7,148,837 25,413,162] 12,737,402! 150,000} 824,000] 25,000} 50,000 2,943,513 669,200] 1,348,632] 430,200} 40,000} 500,000] 105,000) 10,000) 111,000) 47,500] 10,000} 618,258} 17,530,859)