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MUNICIPALITY OF
West Grey
The Corporation of the Municipality of West Grey
Bylaw No. 2026-044
A bylaw to provide for the adoption of the estimates of all sums required during the year,
to strike the tax rates, and to provide for penalty and interest in default of payment
thereof for the year 2026.
WHEREAS Section 307 of the Municipal Act, 2001, S.O. 2001 c.25 (“the Act”) provides
that all taxes shall, unless expressly provided otherwise, be levied upon the whole of the
assessment for real property or other assessments made under the Assessment
Act according to the amounts assessed and not upon one or more kinds of property or
assessment or in different proportions; and
WHEREAS Sections 307 and 308 of the Act requires tax rates to be established in the
same proportion to each other as the tax ratios established for the property classes are
to each other; and
WHEREAS Section 312 of the Act provides that for the purposes of raising the general
local municipality levy, a local municipality shall, each year, pass a bylaw levying a
separate tax rate, as specified in the By-law, on the assessment in each property class
in the local municipality rateable for local municipality purposes; and
WHEREAS Section 342(1) (a) of the Act allows a local municipality to provide for the
payment of taxes in one amount or by instalments and the date or dates in the year for
which the taxes are imposed on which the taxes or instalments are due; and
WHEREAS Section 342 (1) (b) of the Act allows a local municipality to provide for
alternative instalments and due dates in the year for which the taxes are imposed other
than those established under clause 342 (1) (a) to allow taxpayers to spread the
payment of taxes more evenly over the year; and
WHEREAS Section 345 of the Act allows for a percentage charge, not to exceed 1.25
per cent of the amount of taxes due and unpaid, to be imposed as a penalty for the non-
payment of taxes, and allows for an interest charge, not to exceed 1.25 per cent each
month of the amount of taxes due and unpaid, to be imposed for the non-payment of
taxes;
NOW THEREFORE the Council of the Corporation of the Municipality of West Grey
hereby enacts as follows:
1. That the summary of tax rates for 2026, set out on schedule ‘A’, and attached
hereto form part of this bylaw and are hereby adopted.
2. That there shall be levied and collected upon the assessable real property within
the Corporation of the Municipality of West Grey based on the Assessments per
the Assessment Roll dated November 6, 2025, for taxation in the year 2026:
a. applicable tax ratios as set by the County of Grey Bylaw Number 5279-26.
b. applicable County tax rates as set by County of Grey Bylaw Number 5279-26.
c. applicable Education Tax Rates for Commercial, Industrial and Pipeline as set
by the Minister of Finance in Ontario Regulation 400/98 as amended by
Ontario Regulation 297/25.
d. local tax rates as set out in this bylaw.
That the sums to be raised by means of taxation for the year 2026, be as follows:
a. for General Purposes the net levy will be $17,448,434.
b. for County of Grey Purposes the net levy will be $8,089,291.
c. for School Purposes the net levy will be $3,549,917.
The 2026 levy for all purposes has been set at $29,087,642.
That the sums to be raised by means of taxation for the year 2026 for the
Business Improvement Area (BIA), be as follows:
a. for BIA Purposes the net levy will be $12,600.
That the following General Purposes tax rates are hereby adopted to be applied
against the whole of the assessment for real property in the following classes:
Residential .00944250
New Multi-Residential .00944250
Multi-Residential .00944250
Commercial Occupied .01224598
Parking Lot .01224598
Commercial Excess Lands .01224598
Commercial Vacant Lands .01224598
Commercial Small Scale on Farm 1 .01224598
Commercial Small Scale on Farm 2 .01224598
Industrial and Large Industrial Occupied 01728922
Industrial Excess Lands .01728922
Industrial Vacant Lands .01728922
Industrial Small Scale on Farm 1 .01728922
Aggregate Extraction .01406834
Managed Forest .00236063
Farmlands .00205847
Pipeline .00856291
Landfill .00944250
That all rateable property within the Business Improvement Area, as designated
in Bylaw 748A 1979, shall have a BIA tax rate applied as follows:
BIA - Commercial Occupied 0.196595%
That every owner shall be taxed according to the tax rates in this bylaw and such
tax shall become due and payable in two installments as follows:
50 percent of the final levy rounded upwards to the next whole dollar shall
become due and payable on the 18" day of August 2026, and the balance of the
final levy shall become due and payable on the 20" day of October 2026, and
non-payment of the amount, as noted, on the dates stated in accordance with
this section shall constitute default. If it is necessary to delay the billing of the
capped classes, the August 18" and October 20" installment dates may be
amended by a resolution of Council.
10.
11.
12.
13.
That on all taxes of the levy, which are in default on the 1st day of the month
immediately following the due dates, a penalty of 1.25 percent shall be added
and thereafter a penalty of 1.25 percent per month will be added on the 1* day of
each and every month the default continues, until December 31, 2026.
That on all taxes in default on January 1, 2027, interest shall be added at the rate
of 1.25 percent per month for each 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 the same had originally been imposed and formed part of
such unpaid tax levy.
That the Treasurer may mail or cause the same to be mailed to the residence or
place of business of such person indicated on the last revised assessment roll, a
written or printed notice specifying the amount of taxes payable. The Treasurer
or his/her designate is authorized to accept partial payment from time to time on
account of any taxes due.
That taxes are payable at the Municipality of West Grey Municipal Office, or by
Telephone Banking at the Royal Bank, Scotiabank, Canadian Imperial Bank of
Commerce, the TD Canada Trust, the Bank of Montreal, Tangerine, Central 1
Credit Union and Telpay. Taxes are also payable via Internet Banking with the
same financial institutions. Any bank charges are the responsibility of the
ratepayer.
That this bylaw shall come into force and take effect on the day of passing.
Passed and enacted by the Council of the Municipality of West Grey this 2" day of
June, 2026.
Mayor Kevin Eccles Jamie M. Eckenswiller, Clerk
By signing this bylaw on June 2, 2026, Mayor Kevin Eccles will not exercise the power
to veto this bylaw.
Municipality of West Grey - Summary of Tax Rates for 2026 Taxation Year
Bylaw 2026-044 - Schedule ‘A’
Tax Class Municipal County School Total
Residential 0.00944250| 0.00437765| 0.00153000 0.01535015
Multi-Residential 0.00944250| 0.00437765| 0.00153000 0.01535015
New Multi-Residential 0.00944250| 0.00437765| 0.00153000 0.01535015
Commercial Occupied 0.01224598| 0.00567737| 0.00880000 0.02672335
Commercial Excess Land 0.01224598| 0.00567737| 0.00880000 0.02672335
Commercial Vacant Land 0.01224598| 0.00567737| 0.00880000 0.02672335
Commercial Small Scale on Farm 2 0.01224598| 0.00567737| 0.00220000 0.02012335
Commercial Small Scale on Farm 1 0.01224598| 0.00567737| 0.00220000 0.02012335
Parking Lot 0.01224598| 0.00567737| 0.00880000 0.02672335
Industrial Large Occupied 0.01728922| 0.00801548| 0.00880000 0.03410470
Industrial Occupied 0.01728922| 0.00801548| 0.00880000 0.03410470
Industrial Excess Land 0.01728922| 0.00801548} 0.00880000 0.03410470
Industrial Vacant Land 0.01728922| 0.00801548| 0.00880000 0.03410470
Industrial Small Scale on Farm 1 0.01728922| 0.00801548} 0.00220000 0.02750470
Pipelines 0.00856291| 0.00396986| 0.00880000 0.02133277
Farmland Waiting Development 0.00205847| 0.00095433} 0.00038250 0.00339530
Farmlands 0.00205847; 0.00095433| 0.00038250 0.00339530
Managed Forest 0.00236063| 0.00109441| 0.00038250 0.00383754
Aggregate Extraction 0.01406834| 0.00652224)} 0.00511000 0.02570058
Residential PIL - General 0.00944250| 0.00437765} 0.00000000 0.01382015
Residential PIL - Tenant of Prov. 0.00944250| 0.00437765| 0.00153000 0.01535015
Commercial PIL - General 0.01224598| 0.00567737| 0.00000000 0.01792335
Commercial PIL - Full 0.01224598| 0.00567737| 0.01250000 0.03042335
Industrial PIL - Full 0.01728922| 0.00801548| 0.01250000 0.03780470
Landfill PIL 0.00944250| 0.00437765| 0.01250000 0.02632015
BIA Rate-Commercial Occupied
0.196595%