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THE CORPORATION OF THE TOWNSHIP OF SOUTH STORMONT
BY-LAW NO. 2026-006
a by-law to levy and adopt the 2026 tax rates.
AND WHEREAS
AND WHEREAS
AND WHEREAS
AND WHEREAS
NOW THEREFORE
4.
the Municipal Act, 2001, s. 290, as amended,
provides that a local municipality shall in each year
prepare and adopt a budget including estimates of
all sums required during the year for municipal
purposes;
the Municipal Act, 2001, s. 312(2), as amended,
provides that a local municipality shall, each year,
pass a by-law levying a separate tax rate on the
assessment in each property class in the local
municipality rateable for local municipality
purposes;
the United Counties of Stormont, Dundas and
Glengarry have adopted the transition ratios for
county and municipal purposes and the county tax
rates through their By-law Nos. 5519 and 5520;
the 2026 levy for general purposes, for the
Township of South Stormont has been set at
$11,155,549 with special area rates having been set
at $2,809 for Eamer’s Corners Sewer;
the Municipal Act, 2001, S. 342, as amended,
authorizes municipalities to pass by-laws requiring
payment of charges including taxes, local
improvements, sewer rates, special rates and other
rents and rates payable as taxes in bulk or
installments.
Council of the Township of South Stormont enacts
as follows:
That the estimates and tax rates for the current year
are as set forth in Schedule “A” attached to this by-
law, and shall be levied upon each property class.
That the special area rates as set forth in Schedule
“A” attached to this by-law shall be levied where
applicable.
That the Treasurer is hereby instructed to bill and
collect the tax levies adopted by the United Counties
of Stormont, Dundas and Glengarry and the Minister
of Finance’s 2026 Education Tax Rates.
That every owner of land in the capped and
uncapped classes shall be taxed according to the
rates in this by-law and such taxes shall become due
and payable in two installments; 50% of the final
levy, rounded upwards, shall become due and
payable on the 31% day of July, 2026 and the
balance shall become due and payable on the 29%
day of September, 2026.
Page 2
By-Law No. 2026-006
10.
11.
12.
That non-payment of the installment amount(s) on the
due dates stated shall constitute default.
That penalty of 1%4% shall be added on the first day
of default on all taxes levied and thereafter a penalty
of 1%% shall be added on the first day of each
calendar month in which default continues until
December 31, 2026.
That on all taxes in default on January 1, 2027,
interest shall be added at a rate of 1%4% per month or
fraction thereof in which the default continues.
That penalties and interest added in default shall
become due and payable and shall be collected as if
same had originally been imposed and formed part of
such unpaid tax levy.
That the Treasurer shall mail or cause to be mailed to
the residence or place of business of such person
indicated on the last revised assessment roll, a notice
specifying the amount of taxes payable.
That taxes are payable in Canadian currency, cash,
cheque or debit at the Township of South Stormont
Municipal Office. In addition, payments may be made
at most financial institutions as well as by internet/
telephone banking.
The appropriate service charge will be applied for any
returned payment. Two instances of returned
payments within a 12-month period may result in the
Township not accepting payments for one year unless
by certified cheque, bank draft or cash. If, after the
one-year period there is a second recurrence of two
returned payments, payments may not be accepted
indefinitely unless by certified cheque, bank draft or
cash.
Pre-Authorized Payment Plan (PAP) Options
i) Taxpayers without arrears may pay their taxes
through pre-authorized electronic payments
from January to October. Properties enrolled in
this option are not subject to penalty for non-
payment of taxes on the due dates indicated in
this by-law. Two instances of returned
payments in a one-year period will result in
removal from this payment option. The
appropriate service charge will apply in each
instance.
ii) Taxpayers without arrears may pay the amount
owing on their taxes through pre-authorized
electronic payments on the instalment due date.
Two instances of returned payments in a one-
year period will result in removal from this
payment option. The appropriate service charge
will apply in each instance.
Page 3
By-Law No. 2026-006
iii) Taxpayers with arrears may pay their taxes
through twelve monthly pre-authorized
electronic payments. The monthly amount to be
withdrawn may be specified by the payor.
Penalties and _ interest will continue to
accumulate on overdue balances for properties
enrolled in this PAP option. Two instances of
returned payments in a one-year period will
result in removal from this payment plan. The
appropriate service charge will apply in each
instance.
13. That Schedule “A” attached hereto shall be and form
part of this by-law.
14. That any by-law inconsistent with this by-law is
hereby repealed.
READ AND PASSED in open council, signed and sealed this 11t* day of
February 2026.
Cc
“ye
Ma¥or) / [ VI
(Clerk
SCHEDULE “A” TO BY-LAW NO. 2026-006
Tax Municipal County Tax Education
Property Class Class Ratio Tax Rate Rate Tax Rate
Commercial PIL (Full) CF 1.634027 | 0.01034822 | 0.01141998 | 0.01250000
Commercial PIL (General) CG 1.634027 | 0.01034822 | 0.01141998 | 0.00000000
Commercial Taxable (Full, Shared) CH 1.634027 | 0.01034822 | 0.01141998 | 0.01250000
Commercial Taxable CT 1.634027 | 0.01034822 | 0.01141998 | 0.00880000
Commercial Excess Land CU 1.143819 | 0.00724375 | 0.00799399 | 0.00880000
Commercial Vacant Land CX 1.143819 | 0.00724375 | 0.00799399 | 0.00880000
Commercial PIL (General Vacant Land) | CZ 1.143819 | 0.00724375 | 0.00799399 | 0.00000000
Exempt E 0.000000 | 0.00000000 | 0.00000000 | 0.00000000
Farm PIL (Tenant of Province) FP 0.250000 | 0.00158324 | 0.00174721 | 0.00038250
Farmland FT 0.250000 | 0.00158324 | 0.00174721 | 0.00038250
Parking Lot Taxable: Full GT 1.634027 | 0.01034822 | 0.01141998 | 0.00880000
Landfill PIL HF 1.444403 | 0.00914734 | 0.01009472 | 0.05908940
Industrial PIL (Full, Shared PIL) IH 2.063433 | 0.01306763 | 0.01442104 | 0.01250000
Industrial PIL Vacant Land (Shared) IJ 1.444403 | 0.00914734 | 0.01009472 | 0.01250000
Industrial PIL Excess Land (Shared) IK 1.444403 | 0.00914734 | 0.01009472 | 0.01250000
Industrial Occupied IT 2.063433 | 0.01306763 | 0.01442104 | 0.00880000
Industrial Excess Land IU 1.444403 | 0.00914734 | 0.01009472 | 0.00880000
Industrial Vacant Land IX 1.444403 | 0.00914734 | 0.01009472 | 0.00880000
Large Industrial Taxable LT 4.143248 | 0.02623900 | 0.02895656 | 0.00880000
Large Industrial Excess Land LU 2.900273 | 0.01836729 | 0.02026959 | 0.00880000
Multi-Residential MT 1.000000 | 0.00633296 | 0.00698886 | 0.00153000
New Multi-Residential NT 1.000000 | 0.00633296 | 0.00698886 | 0.00153000
Pipelines PT 1.367866 | 0.00866264 | 0.00955982 | 0.00880000
Residential PIL (General) RG 1.000000 | 0.00633296 | 0.00698886 | 0.00000000
Residential PIL (Shared PIL -Full) RH 1.000000 | 0.00633296 | 0.00698886 | 0.00153000
Residential PIL (Tenant of Province) RP 1.000000 | 0.00633296 | 0.00698886 | 0.00153000
Residential and Farm RT 1.000000 | 0.00633296 | 0.00698886 | 0.00153000
Managed Forests TT 0.250000 | 0.00158324 | 0.00174721 | 0.00038250
Aggregate VT 1.679029 | 0.01063322 | 0.01173449 | 0.00511000
TOTAL DIRECT TAXATION
Eamers Corners Sewer
Tax
Property Class Class| TAX RATE
Commercial Taxable CT |0.00064018
Residential and Farm RT |0.00039084
Ratio set by Upper Tier under By-Law No. 5519
SDG Counties Tax Rate approved under By-Law No. 5520
Education Tax Rate approved by Minister of Finance December 10, 2025