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The Corporation of the Municipality of Clarington
By-law 2026-023
Being a by-law to adopt the estimates of all sums required during the year, to
strike rates and levy taxes for municipal purposes for the year 2026 and to
provide for the collection thereof.
Whereas the Council for the Municipality of Clarington deems it necessary for The
Corporation of the Municipality of Clarington pursuant to Section 312 (2) of the
Municipal Act, 2001 to levy on the whole rateable property according to the last
revised assessment roll for The Corporation of the Municipality of Clarington the
sums set forth for various purposes in Schedule "A" hereto attached for the current
year;
Whereas the property classes have been prescribed by the Minister of Finance under
the Assessment Act, R.S.O. 1990 ch A.31 as amended and Regulations thereto;
Whereas an interim levy was made before the adoption of the estimates for the
current year;
Whereas Section 208(2) of the Municipal Act, 2001 provides that the Council of a
municipality shall in each year levy a special charge upon rateable property in a
Business Improvement Area, which has been designated under Subsection 204(1);
Whereas Section 342(1)(b) of the Municipal Act, 2001 S.O. 2001, as amended states
in part that a municipality may pass by-laws providing for alternative instalments and
due dates to allow taxpayers to spread the payment of taxes more evenly over the
year;
Whereas Section 345(2) of the Municipal Act, 2001 S.O. 2001, as amended provides
that a percentage charge, not to exceed 1 ¼ percent of the amount of taxes due and
unpaid, may be imposed as a penalty for the non-payment of taxes on the first day of
default or such later date as the by-law specifies;
Whereas Section 345(3) of the Municipal Act, 2001, S.O. 2001 as amended, provides
that interest charges not to exceed 1 ¼ percent each month of the amount of taxes
due and unpaid, may be imposed for the non-payment of taxes in the manner
specified in the by-law but interest may not start to accrue before the first day of
default;
Page 2
Whereas pursuant to the Regional Municipality of Durham By-Law Number 2026-006
for Regional General purposes, By-Law Number 2026-007 for Regional Police
Service purposes, 2026-008 for Regional Transit Commission purposes and 2026-
009 for Regional Solid Waste Management purposes were passed to adopt estimates
of all sums required by The Regional Municipality of Durham for the purposes of the
Regional Corporation and to provide a levy on Area Municipalities; and the Regional
Municipality of Durham approved the transition ratios By-law Number 2025-060;
Whereas the education levies shall be levied and collected upon the whole
assessment for real property using the Education Tax Rates as set out in Ontario
Regulation 400/98 of the Education Act;
Whereas Section 323(3) of the Municipal Act, 2001 S.O. 2001, as amended
authorizes a local municipality in which there is situated a public hospital to levy an
annual amount not to exceed the prescribed amount as set out in Ontario Regulation
384/98 of the Municipal Act, 2001;
Now therefore the Council of The Municipality of Clarington enacts as follows:
1. That for the year 2026, The Municipality of Clarington shall levy upon the
Residential, Multi-Residential, Commercial, Industrial, Pipeline, Farmland and
Managed Forest Assessment the rates of taxation per current value
assessment for general purposes as set out in the Schedule "A" attached to
this By-law;
2. And that the estimated expenditures, net of revenue and applied surplus
required during the year 2026 totalling approximately $86,356,469 are set forth
in Schedule “A” attached to this By-law in the manner as set hereunder:
2026 2025 2024
Total for Business Improvement Area 235,442 230,821 226,314
3. And that the tax rates, established by this by-law to produce the final tax bills
for 2026 shall be adjusted to account for the interim levies imposed by By-law
No. 2025-063;
4. And that in the event an instalment is not paid on its due date, there shall be
imposed a penalty of 1 ¼ percent (1.25%) on the first day of the calendar
month following non-payment;
5. And that in the event an instalment is not paid on its due date, interest shall be
imposed at the rate of 1 ¼ per cent (1.25%) on the first day of the second
calendar month following the due date and on the first day of every calendar
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month thereafter until the taxes are paid;
6. And that if any instalment remains unpaid at the due date, all future instalments
become immediately due and payable;
7. And that the Treasurer and the Manager of Taxation Services are hereby
authorized to accept part payment from time to time on account of taxes due,
provided that the acceptance of any part payment shall not affect the collection
of any percentage charge imposed under sections (5) and (6) of this by-law;
8. And that notwithstanding the provisions of the by-law, all taxes shall be deemed
to have been imposed and to be due on and from the first day of January,
2026;
9. And that on application to the Municipality, a taxpayer may pay taxes by a pre-
authorized payment plan, payable on the first day of each month or by full
payment on instalment due dates. In the event of the default of the payment
on the pre-authorized payment plan, enrolment in the plan shall be terminated
and the final tax levy shall be due and payable on the instalment dates as set
out in Section 15;
10. And that all realty taxes levied under Section 33 and Section 34
(supplementary/omitted taxes) of the Assessment Act shall be due and
payable at least twenty-one (21) days after notice is given by the Manager of
Taxation Services and penalties and interest will be added in the same
manner as other tax levies under this By-law;
11. And that for the payments-in-lieu of taxes due to The Corporation of the
Municipality of Clarington the actual amount due to The Corporation of the
Municipality of Clarington shall be based on the assessment roll and the tax
rates for the year 2026;
12. And that for taxation of certain railway and power utility lands due to The
Corporation of the Municipality of Clarington in accordance with the
Regulations as established by the Minister of Finance, pursuant to the
Municipal Act, 2001, S.O.2001, c.25, as amended, the actual amount due to
The Corporation of the Municipality of Clarington shall be based on the
assessment roll and the tax rates prescribed for the year 2026;
13. And that there shall be levied and collected upon the assessable land,
buildings and businesses with the Corporation of the Municipality of
Clarington, the rates identified on Schedule “A”, and as follows on the
commercial and industrial assessments in the Business Improvement Areas
for the year 2026.
13-Mar-26
Property Class Assessment
C.V.A.
Code Rate Tax $Rate Tax $Rate Tax $Rate Tax $
Residential Taxable: Full RT 14,854,682,804 0.00780760 115,979,421 0.00153000 22,727,665 0.00485458 72,113,246 0.01419218 210,820,332
Residential Taxable: Full, Shared Payment in Lieu RH 1,444,600 0.00780760 11,279 0.00153000 2,210 0.00485458 7,013 0.01419218 20,502
Residential Payment in Lieu: Full RF 2,586,200 0.00780760 20,192 0.00153000 3,957 0.00485458 12,555 0.01419218 36,704
Residential Payment in Lieu: Full, Taxable Tenant of Province RP 10,109,800 0.00780760 78,933 0.00153000 15,468 0.00485458 49,079 0.01419218 143,480
Residential Payment in Lieu: General RG 18,314,400 0.00780760 142,992 0.00000000 0 0.00485458 88,909 0.01266218 231,901
Farm Taxable: Full FT 566,694,346 0.00156152 884,905 0.00038250 216,761 0.00097092 550,215 0.00291494 1,651,881
Farm Payment in Lieu: Full, Taxable Tenant of Province FP 4,548,000 0.00156152 7,102 0.00038250 1,740 0.00097092 4,416 0.00291494 13,258
Multi-Residential Taxable: Full MT 169,703,400 0.01457288 2,473,067 0.00153000 259,646 0.00906107 1,537,694 0.02516395 4,270,407
New Multi-Residential Taxable: Full NT 20,190,000 0.00858836 173,399 0.00153000 30,891 0.00534004 107,815 0.01545840 312,105
91%15,648,273,550 217,500,570
Commercial Taxable: Full CT 830,101,120 0.01132102 9,397,591 0.00880000 7,304,890 0.00703914 5,843,198 0.02716016 22,545,679
Commercial Small Scale on Farm Business 2 C0 119,400 0.01132102 1,352 0.00220000 263 0.00703914 840 0.02056016 2,455
Commercial Small Scale on Farm Business 1 C7 160,800 0.01132102 1,820 0.00220000 354 0.00703914 1,132 0.02056016 3,306
Commercial Taxable: Full, Shared Payment in Lieu CH 79,497,500 0.01132102 899,993 0.00980000 779,076 0.00703914 559,594 0.02816016 2,238,663
Commercial Payment in Lieu: Full CF 30,619,800 0.01132102 346,647 0.00980000 300,074 0.00703914 215,537 0.02816016 862,258
Commercial Payment in Lieu: General CG 6,302,100 0.01132102 71,346 0.00000000 0 0.00703914 44,361 0.01836016 115,707
Commercial Payment in Lieu: Full, Taxable Tenant of Province CP 9,297,000 0.01132102 105,252 0.00880000 81,814 0.00703914 65,443 0.02716016 252,509
Commercial Payment in Lieu: Full, Excess Land, Taxable Tenant of Province CQ 204,000 0.01132102 2,309 0.00880000 1,795 0.00703914 1,436 0.02716016 5,540
Commercial Taxable: Excess Land CU 5,798,726 0.01132102 65,647 0.00880000 51,029 0.00703914 40,818 0.02716016 157,494
Commercial Taxable: Vacant Land CX 28,059,400 0.01132102 317,661 0.00880000 246,923 0.00703914 197,514 0.02716016 762,098
Commercial Payment in Lieu: General, Vacant Land CZ 11,413,000 0.01132102 129,207 0.00000000 0 0.00703914 80,338 0.01836016 209,545
Parking Lot Taxable: Full GT 2,485,000 0.01132102 28,133 0.00880000 21,868 0.00703914 17,492 0.02716016 67,493
Office Building Taxable: Full, Shared Payment in Lieu DH 27,875,200 0.01132102 315,576 0.00980000 273,177 0.00703914 196,217 0.02816016 784,970
Office Building Taxable: Full DT 8,921,980 0.01132102 101,006 0.00880000 78,513 0.00703914 62,803 0.02716016 242,322
Shopping Centre Taxable: Full ST 133,137,700 0.01132102 1,507,255 0.00880000 1,171,612 0.00703914 937,175 0.02716016 3,616,042
Shopping Centre Taxable: Excess Land SU 489,000 0.01132102 5,536 0.00880000 4,303 0.00703914 3,442 0.02716016 13,281
1,174,481,726 31,879,363
Industrial Taxable: Full IT 85,574,200 0.01579868 1,351,959 0.00880000 753,053 0.00982324 840,616 0.03442192 2,945,628
Industrial Small Scale on Farm Business 2 I0 36,600 0.01579868 578 0.00220000 81 0.00982324 360 0.02782192 1,019
Industrial Small Scale on Farm Business 1 I7 75,600 0.01579868 1,194 0.00220000 166 0.00982324 743 0.02782192 2,103
Industrial Payment in Lieu: Full IF 22,753,000 0.01579868 359,467 0.01250000 284,413 0.00982324 223,508 0.03812192 867,388
Industrial Taxable: Full, Shared Payment in Lieu IH 5,898,300 0.01579868 93,185 0.01250000 73,729 0.00982324 57,940 0.03812192 224,854
Industrial Taxable: Excess Land, Shared Payment in Lieu IK 1,595,700 0.01579868 25,210 0.01250000 19,946 0.00982324 15,675 0.03812192 60,831
Industrial Taxable: Excess Land IU 1,733,000 0.01579868 27,379 0.00880000 15,250 0.00982324 17,024 0.03442192 59,653
Industrial Taxable: Vacant Land IX 22,761,000 0.01579868 359,594 0.00880000 200,297 0.00982324 223,587 0.03442192 783,478
Industrial Payment in Lieu: General, Vacant Land IZ 3,545,000 0.01579868 56,006 0.00000000 0 0.00982324 34,823 0.02562192 90,829
143,972,400
Large Industrial Taxable: Full LT 91,149,599 0.01579868 1,440,043 0.00880000 802,116 0.00982324 895,384 0.03442192 3,137,543
Large Industrial Taxable: Generating Station, Shared Payment in Lieu LS 23,454,400 0.01579868 370,549 0.01250000 293,180 0.00982324 230,398 0.03812192 894,127
Large Industrial Taxable: Water Intake System, Shared Payment in Lieu LI 11,748,900 0.01579868 185,617 0.01250000 146,861 0.00982324 115,412 0.03812192 447,890
Large Industrial Taxable: Non-Generating Station, Shared Payment in Lieu LN 43,521,800 0.01579868 687,587 0.01250000 544,023 0.00982324 427,525 0.03812192 1,659,135
Large Industrial Taxable: Excess Land, Shared Payment in Lieu LK 845,200 0.01579868 13,353 0.01250000 10,565 0.00982324 8,303 0.03812192 32,221
Large Industrial Taxable: Excess Land LU 5,427,713 0.01579868 85,751 0.00880000 47,764 0.00982324 53,318 0.03442192 186,833
Aggregate Extraction Taxable : Full VT 10,169,500 0.01285549 130,734 0.00511000 51,966 0.00799324 81,287 0.02595873 263,987
Sub-total Industrial 330,289,512 186,317,112
Pipeline Taxable: Full PT 56,717,000 0.00959867 544,408 0.00880000 499,110 0.00596822 338,500 0.02436689 1,382,018
Managed Forests Taxable: Full TT 44,315,100 0.00195190 86,499 0.00038250 16,951 0.00121365 53,783 0.00354805 157,233
101,032,100
9%1,605,803,338
Total Assessment 100%17,254,076,888 $138,886,734 $37,333,500 $86,356,469 $262,576,703
Exempt 668,946,521
Total 17,923,023,409
2024 Comparative Total Assessment 17,728,826,091 % 1.10 Tax $ Split 52.9%14.2%32.9%100%
2026 MUNICIPALITY OF CLARINGTON
Tax Rates and Tax $ Raised
Region Education Clarington Combined
Schedule A to By-law 2026-023