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The Corporation of the Municipality of Southwest Middlesex
By-law 2026/038
Being a by-law to set the tax rates and to further provide for penalty
and interest in default of payment in 2026
April 8, 2026
Whereas Section 312 of the Municipal Act, 2001, 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 Sections 307 and 308 of said Act require tax rates to be established in the same
proportion to tax ratios;
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
Collectors Roll;
And whereas the Municipal Act, 2001, S.O. 2001, Chapter 25, Section 290 provides that
Municipalities shall prepare and adopt estimates of all sums required during the year for the
purposes of the Municipality;
And whereas Council for the Municipality of Southwest Middlesex has reviewed and adopted
the estimates required for all Municipal purposes for the year 2026 under By-law 2026/016;
And whereas The Council of the Corporation of the County of Middlesex, pursuant to the
Municipal Act, 2001, S.O., c.25, as amended, has established the tax ratios for the year for the
upper-tier municipality and its lower-tier municipalities;
And whereas it is necessary for the Council of the Municipality of Southwest Middlesex,
pursuant to the Municipal Act, 2001, S.O., c.25, as amended, to levy the tax rates specified in
the upper-tier rating by-law passed for that year;
And whereas the Province of Ontario has, by regulation 445/12, specified certain tax rates for
school purposes be levied;
And whereas the Municipal Act, 2001, S.O., c.25, as amended, requires tax adjustments to
certain properties within the commercial and industrial assessment classes or subclasses;
And whereas the Municipal Act, 2007 provides for collection of taxes on assessment added to
the assessment roll during the current year;
And whereas the Municipal Act, 2001 authorizes municipalities to collect penalty/interest on
late payments;
Now therefore, the Council of the Municipality of Southwest Middlesex enacts as follows:
SWM By-law 2026/038
Definitions:
“Property classes” are prescribed under the Assessment Act and include the residential
property class and appropriate sub-classes, the multi-residential property class and the
appropriate sub-classes, the commercial property class and appropriate sub-classes, the
industrial property class and appropriate sub-classes, and pipeline property class, the farm
property class and the managed forests property class.
“Tax rate” means the tax rate to be levied against the taxable assessment of property
expressed as a percentage to six decimal places.
“Tax ration” means the ratio that the tax rate for each property class to the tax rate for the
residential property class, within the allowable range.
1. That the assessment contained in the assessment roll of the Municipality of Southwest
Middlesex as made pursuant to Province of Ontario Regulations be hereby adopted and
confirmed as the assessment on which the rate of taxation for the 2026 year shall be
levied.
2. That said assessment roll be hereby adopted and confirmed as the last revised
assessment roll for the said municipality.
3. For the purposes of providing for the municipality's general purposes, the tax rates set
out in Schedule “A” be hereby adopted and levied for the year 2026 upon the whole of
the said assessment of the municipality according to the last revised assessment roll.
4. For the purposes of providing for the County of Middlesex general levy, the tax rates set
out in the County of Middlesex By-Law will hereby be levied for the year 2026 upon the
whole of the said assessment of the municipality according to the last revised
assessment roll.
5. For the purposes of providing for the public and separate school education purposes,
the tax rates set out by the Minister of Finance under O. Reg. 445/12, as amended, of
the Education Act be hereby levied for the year 2026 upon the respective portions of the
said assessment of the school supporters of the municipality according to the last
revised assessment roll.
6. That the municipality provide for the required tax adjustments under Part IX of the
Municipal Act, 2001, S.O. 2001, c.25, as amended for commercial and industrial
properties.
a. THAT the reduction in the tax rate for commercial excess land is established at
b. THAT the reduction in the tax rate for commercial vacant land is established at
c. THAT the reduction in the tax rate for industrial excess land is established at
d. THAT the reduction in the tax rate for industrial vacant land is established at
o.
SWM By-law 2026/038
10.
11.
12.
13.
14.
15.
All taxes and other special rates shall be paid into the office of the Treasurer or Deputy
Treasurer of the Municipality of Southwest Middlesex.
That in addition to the foregoing, the special charges and collections be levied and
collected.
a. A levy for the purpose of recovering amounts advanced under the provisions of
the Tile Drainage Act, 1990 from the benefiting properties;
b. A levy for the purpose of recovering amounts expended under the provisions of
the Drainage Act, 1990 from the benefiting properties:
c. A levy for the purpose of recovering amounts debentured or incurred for the
purpose of constructing a sewer system or water system from the applicable
benefiting property owners;
d. A levy for any or all other amounts collectable pursuant to any statute or by-law
and chargeable to any or all real property or persons to be raised int eh same
manner and at the same time as all other levies, rates, charges, and/or
collections.
The said final tax levy shall become due and payable one-half on or before August 28,
2026 and one-half on or before November 28, 2026 and non-payment of the amount, as
noted, on the dates stated in accordance with this section shall constitute default.
For payments-in-lieu of taxes due to the Municipality of Southwest Middlesex, the actual
amount due and payable shall be based on the last revised assessment roll and the tax
rates for the year 2026.
For railway rights-of-way and electrical corridors, taxes due to the Municipality of
Southwest Middlesex shall be calculated in accordance with the regulations established
by the Minister of Finance and based on the last revised assessment roll.
If the taxes of any class or instalment thereof so levied in accordance with this By-Law
remain unpaid on the due date, a penalty of one and one quarter per cent (1.25%) per
calendar month of the taxes remaining unpaid shall be levied on the first day of default.
On the first day of the calendar month following the due date and every month
thereafter for as long as there are taxes remaining unpaid, interest at a rate of one and
one quarter per cent (1.25%) of the unpaid taxes shall be levied.
Penalties and interest added on all taxes of the final tax levy in default shall become
due and payable and shall be collected forthwith as if the same had originally been
imposed and formed part of such unpaid tax levy.
All taxes payable pursuant to this by-law are payable to the municipality. All taxes,
including local improvement assessments, water and wastewater charges, and other
rates or charges payable or collected as taxes, can be paid as follows:
e At the Municipal Office, 153 McKellar Street, Glencoe ON, NOL 1MO0 including 24
hour drop box
e By mail
e At any financial institution
e By internet banking and e-transfer
SWM By-law 2026/038
e Under the municipality's pre-authorized property tax payment program
Partial Payments: The Treasurer is authorized and directed to accept part payment from
time-to-time on account of any taxes due, and to give a receipt for the payment.
Acceptance of any payment shall not affect the collection of any percentage charge
imposed and collectable under any applicable legislation, common law or Municipal By-
Law in respect of non-payment of any taxes or any class of taxes or any instalment of
taxes.
2. All by-laws inconsistent with the provisions of this by-law are hereby repealed.
Read a first, second, third and final time this 8'" day of April, 2026.
By signing this by-law on April 8th, 2026, Mayor Mayhew has granted approval and will not
exercise the power to veto this by-law under Strong Mayor Powers.
ZEZDY —
(= Mayor
Colluwnk Cty
Colleen Kelly » Glerk
SWM By-law 2026/038
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THE MUNICIPALITY OF SOUTHWEST MIDDLESEX
Southwest Middlesex 2026 Tax Rates
BY-LAW NO 2026/038
Schedule "A"
CLASS DESCRIPTION | MUNICIPAL | COUNTY | EDUCATION! TOTAL
Residential
Residential 0.01088896 0.00480170} 0.00153000 {| 0.01722066
Multi-Residential 0.01927128 0.00849757]} 0.00153000 | 0.02929885
Farm/Managed Forest
Farmland 0.00272239 0.00120043 | 0.00038250 | 0.00430532
Managed Forest 0.00272239 0.00120043 } 0.00038250 {| 0.00430532
Commercial
Commercial/Parking Lot 0.01246747 0.00549747} 0.00880000 | 0.02676494
Comm New Construction 0.01246747 0.00549747 | 0.00880000 | 0.02676494
Comm Excess Land 0.00872723 0.00384823 | 0.00880000 | 0.02137546
Comm Vacant Land 0.00872723 0.00384823 | 0.00880000 {| 0.02137546
Industrial
Industrial 0.01900339 0.00837945] 0.00880000 {| 0.03618284
Ind Excess Land 0.01235221 0.00544664] 0.00880000 | 0.02659885
ind Vacant Land 0.01235221 0.00544664]} 0.00880000 | 0.02659885
Pipeline
Pipeline 0.01149394 0.00506819} 0.00880000 | 0.02536213
Landfill
Landfill 0.01197853 0.00528187]} 0.00980000 | 0.02706040
Notes:
County rates are set by Middlesex County Council Bylaw #7389
Education reates are provided by the Minister of Finance, Ontario
SWM By-law 2026/038