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# Development Charges
All undeveloped or vacant lots are subject to Development Charges (By-law 25-054). Development Charges are set by the County of Simcoe, the School Boards and the Municipality. All development charges are calculated and due at the time of building permit issuance.
The following tables will help you determine what is applicable to your project.
**County of Simcoe**
| Type | 2026 Development Charge |
| --- | --- |
| **Residential** | $14,975.00 |
| **Apartments** | $8,029.00 |
| **Other Multiple Unit Residential** | $11,820.00 |
| **Non-Residential** | $63.01/square metre |
**School Boards** (both are applicable)
| Type | **Simcoe County District School Board** | **Simcoe Muskoka Catholic School Board** |
| --- | --- | --- |
| **Residential** | $3,711.00 | $2,372.00 |
| **Non Residential** | $0.75/sq. ft. | $0.45/sq. ft. |
**Municipal**
| Type | 2026 Development Charge |
| --- | --- |
| Residential (Single and Semi-detached Dwelling) | $10,046.00 |
| Apartments (Bachelor, 1 Bedroom) | $5,244.00 |
| Apartments (2+ Bedroom) | $7,664.00 |
| Other Multiples | $8,250.00 |
| Non-Residential | $79.38/sq. m. |