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THE CORPORATION OF THE MUNICIPALITY OF STRATHROY-CARADOC
BY-LAW NO. 48-26
A BY-LAW TO PROVIDE FOR THE ADOPTION OF 2026 TAX RATES AND TO
FURTHER PROVIDE FOR PENALTY AND INTEREST IN DEFAULT OF PAYMENT
THEREOF
AND WHEREAS Section 312 of the Municipal Act, 2001, c.25 as amended,
provides that the Council of a local municipality shall, after the adoption of estimates for
the year, pass a by-law to levy a separate tax rate on the assessment in each property
class, and require tax rates to be established in the same proportion to tax ratios, and;
AND WHEREAS the Assessment Roll made in 2025 and upon which the 2026
taxes are to be levied has been received by the Municipality of Strathroy-Caradoc, and;
AND WHEREAS it is necessary and expedient to levy on the whole rateable
property according to the last revised assessment roll of the Municipality of Strathroy-
Caradoc, the sum of $48,602,227 for the General, County and Education purposes of the
said Municipality of Strathroy-Caradoc for the current year as set out in the 2026 Budget
approved by Council on February 17, 2026;
AND WHEREAS the Corporation of the County of Middlesex passed By-law No.
7393 being by-law to adopt the 2026 estimates of the County of Middlesex, to adopt tax
rates to be levied by local municipalities in the County of Middlesex, and to establish tax
ratios, tax reductions for farmland awaiting development, and tax reductions for
mandated subclasses of vacant and excess land for the 2026 property taxation year;
AND WHEREAS the Province of Ontario has enacted Ontario Regulation
400/98, establishing tax rates for school purposes for the year 2026;
AND WHEREAS the whole of the taxable assessment on real property in the
Municipality of Strathroy-Caradoc, according to the 2025 assessment roll as returned
pursuant to the provisions of the Assessment Act, is in the amount of $3,501,143,200
upon which the rate of taxation for Municipal and Education purposes for the year 2026
shall be fixed and levied pursuant to the provisions of the Municipal Act, 2001, as may
be amended and Regulations thereto:
NOW THEREFORE the Council of the Municipality of Strathroy-Caradoc enacts
as follows:
1.
THAT: there shall be levied and collected upon the whole of the taxable assessment of
real property in the Municipality of Strathroy-Caradoc according to the 2025 assessment
roll, as returned, upon which the taxes for the year 2026 shall be levied upon the
assessments of the real property in each of the classes at the rates shown on Schedule
'A'.
AND WHEREAS the Assessment of each of the bodies for which it is necessary to
levy rates is as follows:
General Municipal
3,501,143,200
Middlesex County
3,501,143,200
Education
3,501,143,200
2.
THAT: the estimates be adopted and the following amounts be levied therefore in the
manner as set out hereinafter:
a) General Purposes
$26,227,594
County Purposes
14,980,985
Education Purposes
7,393,648
b) Strathroy Business Improvement Area
As assessed in 2025 assessment roll for 2026 taxation to each commercial property within
the defined area, and prorated to reflect each property's 2025 assessment for 2026
taxation as a percentage of the total assessment for the designated area. The total levy
on the 2026 final tax bills is $101,500.
3.
THAT: all taxes levied respectively as aforesaid and other rates payable as taxes shall be
payable into the hands of the Tax Collector, or designates, in accordance with the
provisions of this by-law.
4.
THAT: in accordance with the Municipal Act, 2001 and the Assessment Act, the Treasurer
may strike from the roll taxes that by reason of a decision under Section 357, 358 or 359,
or of a decision of a judge of any court are uncollectible and/or refund any overpayment
received.
5.
THAT: all residential, pipeline and farm land taxes; all multi-residential, commercial and
industrial taxes and other related rates; and all other related rates and charges, payable as
taxes included in the tax roll for the year 2026 shall be payable upon the following dates on
the 2026 final tax bill:
50% thereof on the 31st day of August 2026 (Monday)
50% thereof on the 30th day of October 2026 (Friday)
6.
THAT: there shall be imposed on all instalments of taxes payable and remaining unpaid
on the dates specified in Section 5, an additional percentage charge for non-payment of
one and one quarter per cent (1-1/4%) on the first day of each calendar month thereafter
in which such default continues.
7.
THAT: the Treasurer and Tax Collector, or designates, are hereby authorized to accept
part payment from time to time on account of taxes due and to give a receipt of such part
payment, provided that acceptance of any such part payment shall not affect the collection
of any percentage charge imposed and collectable under Section 6 in respect of non-
payment of any taxes or any class or any instalment thereof.
8.
THAT: the Tax Collector shall mail or cause to be mailed to the address of the residence
or place of business of the property owner, a notice specifying the amount of taxes
payable by each property owner for each property as outlined in Section 343 (6) of the
Municipal Act, 2001, c.25.
9.
THAT: the Tax Collector may send a tax bill to the taxpayer electronically in the manner
specified by the Treasurer and Tax Collector, if the taxpayer has chosen to receive the tax
bill in that manner as outlined in Section 343 (6.1) of the Municipal Act ,2001, c.25.
10.
NOTWITHSTANDING the provisions of this by-law for payment of taxes or instalments
thereof without an additional percentage charge on or before the dates hereinbefore set
forth, all taxes for the year 2026 and prior, including local improvement rates and other
rates payable as taxes, shall be deemed to have been imposed and to be due on and from
the 1st day of January 2026. Outstanding accounts including but not limited to User Fees,
Municipal Drains, Tile Drain Loans, and Utility Connections, will be added to the final tax
notice.
11.
THAT: nothing herein contained shall prevent the Tax Collector from proceeding at any
time with the collection of any rate, tax or assessment, or any part thereof, in accordance
with the provisions of the Statutes and By-laws governing the collection of taxes.
12.
THAT: In the event of conflict between the provisions of this by-law and any other by-law,
the provisions of this by-law shall prevail.
13.
THAT: this by-law shall come into full force and take effect on the date of its final passage
by Council.
READ A FIRST AND SECOND TIME this 1st day of June, 2026.
READ A THIRD TIME AND FINALLY PASSED in Open Council this 1st day of June,
2026.
____________________________
____________________________
Colin Grantham, Mayor
Jennifer Pereira, Clerk
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ennifi er Pereira Clerk
2026 Tax Rates
GENERAL RATES
Schedule "A" to By-law No. 48-26
County
Education
Municipal
01-Jun-26
Rate
Rate
Rate
Base
TAXABLE
C1
Commercial:Farmland Awaiting Development 1
0.00312111
0.00099450
0.00546420
0.00957980
C7
Commercial Small Scale On Farm Business
0.00549747
0.00220000
0.00962456
0.01732202
CT
Commercial Taxable: Full
0.00549747
0.00880000
0.00962456
0.02392202
CU
Commercial Taxable: Excess Land
0.00384823
0.00880000
0.00673719
0.01938542
CX
Commercial Taxable: Vacant Land
0.00384823
0.00880000
0.00673719
0.01938542
FT
Farmlands Taxable: Full
0.00120043
0.00038250
0.00210162
0.00368454
IT
Industrial Taxable: Full
0.00837945
0.00880000
0.01467011
0.03184956
IU
Industrial Taxable: Excess Land
0.00544664
0.00880000
0.00953557
0.02378221
IX
Industrial Taxable: Vacant Land
0.00544664
0.00880000
0.00953557
0.02378221
JT
New Construction Industrial
0.00837945
0.00880000
0.01467011
0.03184956
JU
New Construction Industrial: Excess Land
0.00544664
0.00880000
0.00953557
0.02378221
LT
Large Industrial Taxable: Full
0.00837945
0.00880000
0.01467011
0.03184956
LU
Large Industrial Taxable: Excess Land
0.00544664
0.00880000
0.00953557
0.02378221
MT
Multi-Residential Taxable: Full
0.00849757
0.00153000
0.01487691
0.02490448
MI
Multi-Residential Taxable: Farmland 1
0.00312111
0.00099450
0.00546420
0.00957980
NT
Multi-Residential Taxable: NEW
0.00480170
0.00153000
0.00840646
0.01473816
PT
Pipeline Taxable: Full
0.00506819
0.00880000
0.00887302
0.02274121
RTN
Residential/No Support
0.00480170
0.00153000
0.00840646
0.01473816
RT
Residential/Farm Taxable: Full
0.00480170
0.00153000
0.00840646
0.01473816
RI
Residential/Farm Taxable: Farmland 1
0.00312111
0.00099450
0.00546420
0.00957980
ST
Shopping Centre Taxable: Full
0.00549747
0.00880000
0.00962456
0.02392202
SU
Shopping Centre Taxable: Excess Land
0.00384823
0.00880000
0.00673719
0.01938542
TT
Managed Forest Taxable: Full
0.00120043
0.00038250
0.00210162
0.00368454
XT
Commercial (New Construction): Taxable Full
0.00549747
0.00880000
0.00962456
0.02392202
XU
Commercial (New Construction) Excess Land
0.00384823
0.00880000
0.00673719
0.01938542
GT
Parking Lot Taxable: Full
0.00549747
0.00880000
0.00962456
0.02392202
PAYMENT IN LIEU
CF
Commercial Payment-in-Lieu: Full
0.00549747
0.01220720
0.00962456
0.02732922
CG
Commercial Payment-in-Lieu: General
0.00549747
0.00000000
0.00962456
0.01512202
CH
Commercial Taxable: Full, Shared PIL
0.00549747
0.01220720
0.00962456
0.02732922
CZ
Commercial Payment-in-Lieu: General Vacant
Land
0.00384823
0.00000000
0.00673719
0.01058542
FP
Farm PIL Full, Taxable Tenant of Province
0.00120043
0.00038250
0.00210162
0.00368454
IH
Industrial Taxable: Full, Shared PIL
0.00837945
0.01250000
0.01467011
0.03554956
IK
Industrial Taxable: Excess Land, Shared PIL
0.00544664
0.01250000
0.00953557
0.02748221
RG
Residential/Farm Payment-in-Lieu: General
0.00480170
0.00000000
0.00840646
0.01320816
RH
Residential/Farm Taxable: Full, Shared PIL
0.00480170
0.00153000
0.00840646
0.01473816
RP
Res/Farm PIL: Full, Taxable Tenant of Province
0.00480170
0.00153000
0.00840646
0.01473816
*Schedule A