You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

# result(s)

Important: This version of the e-Laws website will be upgraded to a new version in the coming weeks.
You can try the beta version of the new e-Laws at ontario.ca/laws-beta.

O. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

under Education Act, R.S.O. 1990, c. E.2

Skip to content
Versions
current July 5, 2024 (e-Laws currency date)
January 18, 2024 July 4, 2024
January 1, 2023 January 17, 2024
December 19, 2022 December 31, 2022
January 18, 2022 December 18, 2022
February 3, 2021 January 17, 2022
June 23, 2020 February 2, 2021
January 22, 2020 June 22, 2020
November 22, 2019 January 21, 2020
April 9, 2019 November 21, 2019
May 3, 2018 April 8, 2019
February 13, 2018 May 2, 2018
October 27, 2017 February 12, 2018
May 11, 2017 October 26, 2017
April 21, 2016 May 10, 2017
August 7, 2015 April 20, 2016
January 21, 2014 April 6, 2015
January 1, 2013 January 20, 2014
December 20, 2012 December 31, 2012
April 26, 2012 December 19, 2012
August 26, 2011 April 25, 2012
April 8, 2011 August 25, 2011
July 29, 2010 April 7, 2011
March 30, 2010 July 28, 2010
June 4, 2009 March 29, 2010
April 17, 2009 June 3, 2009
March 11, 2009 April 16, 2009
December 9, 2008 March 10, 2009
September 11, 2008 December 8, 2008
June 17, 2008 September 10, 2008
April 22, 2008 June 16, 2008
January 24, 2008 April 21, 2008
September 5, 2007 January 23, 2008
June 15, 2007 September 4, 2007
May 2, 2007 June 14, 2007
August 25, 2006 May 1, 2007
May 25, 2006 August 24, 2006
March 30, 2006 May 24, 2006
November 21, 2005 March 29, 2006
June 22, 2005 November 20, 2005
May 17, 2005 June 21, 2005
March 4, 2005 May 16, 2005
July 29, 2004 March 3, 2005
June 30, 2004 July 28, 2004
April 26, 2004 June 29, 2004
September 5, 2003 April 25, 2004
43 more

Education Act
Loi sur l’éducation

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period August 7, 2015 to April 20, 2016.

Last amendment:  O. Reg. 241/15.

This Regulation is made in English only.

CONTENTS

 

 

Sections

 

Residential Property

1

 

Pipeline Property Class

2

 

Business Property in Unattached Unorganized Territory

3-7., 8

 

Tax Rates for Business Properties

9-11

 

City of Ottawa

12-12.1

 

Graduated Tax Rates

13-14

 

New Construction Property Classes

15

 

Determination of Assessment Increase for Future Years

16

Table 1

Tax rates for business properties in municipalities for 2015 (expressed as fractions of assessed value)

 

Table 2

Tax rate for business properties in municipalities with optional commercial classes for 2015 (expressed as fractions of assessed value)

 

Table 3

Tax rate for business properties in municipalities with optional industrial classes for 2015 (expressed as fractions of assessed value)

 

Table 4

Tax rate for business properties in unattached unorganized territories for 2015 (expressed as fractions of assessed value)

 

 

Residential Property

1. (1) For 2015, the tax rate for school purposes for residential property is prescribed as 0.195 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1); O. Reg. 75/15, s. 1 (1).

(2) For 2015, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.04875 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2); O. Reg. 75/15, s. 1 (2).

(3)-(4) Revoked:  O. Reg. 177/07, s. 1 (3).

(5) Revoked:  O. Reg. 114/11, s. 1 (3).

Pipeline Property Class

2. (1) This section applies with respect to property in the pipeline property class, as prescribed under the Assessment Act, that is in a municipality.  O. Reg. 400/98, s. 2 (1).

(2) For 2015, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2; O. Reg. 75/15, s. 2.

(3)-(7) Revoked:  O. Reg. 177/07, s. 2 (1).

(8) Revoked:  O. Reg. 114/11, s. 2 (2).

Business Property in Unattached Unorganized Territory

3. (1) This section applies with respect to business property that is in territory without municipal organization that is not deemed under section 56 of the Act or subsection 58.1 (2) of the Act to be attached to a municipality.  O. Reg. 438/98, s. 2.

(2) For 2015, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; O. Reg. 75/15, s. 3.

(2.1)-(2.7) Revoked:  O. Reg. 115/04, s. 3 (1).

(3) The tax rate prescribed under subsection (2) for a year is reduced as follows for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class:

1. The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent.

2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent.  O. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2 (2); O. Reg. 74/03, s. 3 (2); O. Reg. 115/04, s. 3 (2).

4., 5. Revoked:  O. Reg. 177/07, s. 4.

6. Revoked:  O. Reg. 114/11, s. 4.

7., 8. Revoked:  O. Reg. 177/07, s. 6.

Tax Rates for Business Properties

9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality.  O. Reg. 115/04, s. 4 (1).

(1.1) In this section,

“commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class;

“industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class;

“new construction property classes” means the property classes described in section 15;

“optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act.  O. Reg. 115/04, s. 4 (1); O. Reg. 315/08, s. 1 (1).

(2)-(5.1) Revoked:  O. Reg. 177/07, s. 8 (1).

(6) Revoked:  O. Reg. 115/04, s. 4 (2).

(7) Revoked:  O. Reg. 177/07, s. 8 (2).

(8) For 2007, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the new construction property classes is the lesser of 0.0160000 and the rate, if any, that applied to the property under this Regulation as it read on April 20, 2008.  O. Reg. 315/08, s. 1 (2).

(8.1) For 2015, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

2. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

3. For the industrial classes, the annual tax rate is the rate set out in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.01190000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.  O. Reg. 98/06, s. 4; O. Reg. 177/07, s. 8 (3); O. Reg. 275/07, s. 3; O. Reg. 103/08, s. 4 (1); O. Reg. 315/08, s. 1 (3); O. Reg. 92/09, s. 4 (1); O. Reg. 163/09, s. 1 (1); O. Reg. 118/10, s. 4 (1, 2); O. Reg. 114/11, s. 5 (1-3); O. Reg. 60/12, s. 4 (1, 2); O. Reg. 445/12, s. 4 (1); O. Reg. 2/14, s. 4 (1, 2); O. Reg. 75/15, s. 4 (1, 2).

(8.2) Despite subsection (8.1), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2015, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

6. Despite paragraphs 1, 2 and 5, the annual tax rate for the new construction property classes is the lesser of 0.01190000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (4); O. Reg. 92/09, s. 4 (2); O. Reg. 163/09, s. 1 (2); O. Reg. 118/10, s. 4 (3, 4); O. Reg. 114/11, s. 5 (4-6); O. Reg. 60/12, s. 4 (3, 4); O. Reg. 445/12, s. 4 (2); O. Reg. 2/14, s. 4 (3, 4); O. Reg. 75/15, s. 4 (3, 4).

(8.3) Despite subsection (8.1), if a municipality set out in Table 3 passes a by-law opting to have the large industrial class apply, for 2015, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

3. Despite paragraphs 1 and 2, the annual tax rate for the new construction property classes is the lesser of 0.01190000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (5); O. Reg. 92/09, s. 4 (3); O. Reg. 163/09, s. 1 (3); O. Reg. 118/10, s. 4 (5, 6); O. Reg. 114/11, s. 5 (7-9); O. Reg. 60/12, s. 4 (5, 6); O. Reg. 445/12, s. 4 (3); O. Reg. 2/14, s. 4 (5, 6); O. Reg. 75/15, s. 4 (5, 6).

(9)-(12) Revoked:  O. Reg. 103/08, s. 4 (3).

(13) Revoked:  O. Reg. 98/06, s. 5 (2).

9.1 Revoked:  O. Reg. 103/08, s. 5.

9.2, 9.3 Revoked:  O. Reg. 177/07, s. 10.

10. Revoked:  O. Reg. 103/08, s. 6.

11. Revoked:  O. Reg. 177/07, s. 12.

City of Ottawa

12. Despite any other section, the tax rate for school purposes for the professional sports facility class in the City of Ottawa for 2008 is 0.01744678 but shall be reduced for 2008 by 0.01461530.  O. Reg. 436/08, s. 1.

12.1 Revoked:  O. Reg. 275/07, s. 5.

Graduated Tax Rates

13. The following provisions and requirements apply, with necessary modifications, with respect to the tax rates set out in Table 1:

1. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act.

2. Revoked:  O. Reg. 103/08, s. 7.

O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6.

14. Revoked:  O. Reg. 275/07, s. 6.

New Construction Property Classes

15. (1) In this section, the last revised assessment roll means the last revised assessment roll within the meaning of subsection 37 (1) of the Assessment Act.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 9, the following new construction property classes are prescribed:

1. The commercial (new construction) property class consists of land that would otherwise be in the commercial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

2. The industrial (new construction) property class consists of land that would otherwise be in the industrial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

3. The office building (new construction) property class consists of land that would otherwise be in the office building property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

4. The shopping centre (new construction) property class consists of land that would otherwise be in the shopping centre property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

5. The residual commercial (new construction) property class consists of land that would otherwise be in the residual commercial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

6. The large industrial (new construction) property class consists of land that would otherwise be in the large industrial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.  O. Reg. 315/08, s. 2.

(3) The assessment and increased assessment referred to in subsection (2) do not include any assessment relating to land that is classified in the residential property class, the multi-residential property class or the new multi-residential property class.  O. Reg. 315/08, s. 2.

Determination of Assessment Increase for Future Years

16. (1) This section applies to land on which construction is begun on or after March 22, 2007 and is completed within five taxation years.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 15, the increased assessment of the land shall be determined according to the following rules:

1. Only construction that is begun on or after March 22, 2007 and is completed within five taxation years shall be taken into consideration in determining the increase.

2. If the construction takes place over a period that includes a taxation year or years before a general reassessment and a taxation year or years after a general reassessment, the increase shall be determined as follows:

i. Determine the assessed value of the land for the taxation year before the year that the construction began.

ii. Determine the increase in the assessed value of the land for the period from the end of the taxation year referred to in subparagraph i to the end of the taxation year before the next general reassessment.

iii. Determine the fraction that the value determined under subparagraph i plus the increase determined under subparagraph ii is of the value determined under subparagraph i.

iv. Determine the assessed value of the land for the taxation year in which the next general reassessment occurs.

v. Determine the increase in the assessed value of the land for the period beginning at the end of the taxation year referred to in subparagraph iv and including any of the three subsequent taxation years during which there is construction on the land.

vi. Determine the fraction that the value determined under subparagraph iv plus the increase determined under subparagraph v is of the value determined under subparagraph iv.

vii. Multiply the fraction determined under subparagraph iii by the fraction determined under subparagraph vi.

viii. Deduct 1.00 from the product determined under subparagraph vii and multiply by 100.  O. Reg. 315/08, s. 2.

(3) If portions of a parcel of land are classified in one of the commercial classes and in one of the industrial classes and the increased assessment in those classes on the parcel of land is equal to or greater than 50 per cent of the assessment as set out on the assessment roll for those classes for the parcel of land before the increase, each portion of the parcel of land shall be deemed to have an increased assessment equal to or greater than 50 per cent of the assessment as set out in the assessment roll for each portion of the parcel of land.  O. Reg. 315/08, s. 2.

(4) For the purposes of this section, an increase in assessment made under section 33 of the Assessment Act for the taxation year and either or both of the last two preceding years shall be deemed to have occurred in the first of the taxation years and not in any later taxation year.  O. Reg. 315/08, s. 2.

(5) For the purposes of this section if improvements to the land are made in taxation years in respect of which no general reassessment occurs, the increases in assessment in each year, if any, shall be cumulated arithmetically.  O. Reg. 315/08, s. 2.

Table 1
Tax rates for business properties in municipalities for 2015 (Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Alberton, Township of

0.00944447

0.00884202

0.01190000

Armour, Township of

0.00637185

0.00320041

0.00528965

Armstrong, Township of

0.01190000

0.01190000

0.01033335

Assiginack, Township of

0.00965705

0.00660676

Atikokan, Township of

0.01190000

0.01190000

0.01190000

Baldwin, Township of

0.01190000

0.00200579

0.00877932

Barrie, City of

0.01158074

0.01269433

0.01109657

Belleville, City of

0.01430000

0.01530000

0.01283777

Billings, Township of

0.00658126

0.00985154

Black River-Matheson, Township of

0.01190000

0.01190000

0.00849606

Blind River, Town of

0.01190000

0.01190000

0.01190000

Bonfield, Township of

0.01061508

0.01190000

0.00690644

Brant, County of

0.01430000

0.01530000

0.01530000

Brantford, City of

0.01430000

0.01530000

0.01369548

Brethour, Township of

0.00727986

0.01190000

Brockville, City of

0.01430000

0.01530000

0.01299529

Bruce, County of

0.01117970

0.01530000

0.00961821

Bruce Mines, Town of

0.01190000

0.01190000

0.00662323

Burk’s Falls, Village of

0.01111846

0.01190000

0.00999484

Burpee and Mills, Township of

0.00476653

0.01190000

Callander, Municipality of

0.01155974

0.01190000

0.00929979

Calvin, Township of

0.00568104

0.01190000

0.00978387

Carling, Township of

0.00488818

0.01079185

 

Casey, Township of

0.00640256

0.01190000

Central Manitoulin, Township of

0.00738036

0.00991028

Chamberlain, Township of

0.00300965

0.00522605

0.01007619

Chapleau, Township of

0.01190000

0.01190000

Chapple, Township of

0.00600170

0.01190000

0.01190000

Charlton and Dack, Municipality of

0.01190000

0.01190000

0.00979061

Chatham-Kent, Municipality of

0.01419563

0.01530000

0.01413128

Chisholm, Township of

0.00870898

0.00427166

Cobalt, Town of

0.01190000

0.01190000

Cochrane, Town of

0.01190000

0.01190000

0.00802113

Cockburn Island, Township of

Coleman, Township of

0.01190000

0.01190000

0.01088549

Conmee, Township of

0.01190000

0.01190000

Cornwall, City of

0.01430000

0.01530000

0.01530000

Dawson, Township of

0.01190000

0.01190000

0.01190000

Dorion, Township of

0.01190000

0.01190000

0.01190000

Dryden, City of

0.01190000

0.01190000

0.01190000

Dubreuilville, Township of

0.01190000

0.01190000

Dufferin, County of

0.01024668

0.01530000

0.00859665

Durham, Region of

0.01135490

0.01530000

0.01190000

Ear Falls, Township of

0.01190000

0.01190000

0.01190000

East Ferris, Municipality of

0.00776784

0.00983513

0.01190000

Elgin, County of

0.01190000

0.01530000

0.01073758

Elliot Lake, City of

0.01190000

0.01190000

0.00854961

Emo, Township of

0.01190000

0.01190000

0.01190000

Englehart, Town of

0.01190000

0.01190000

0.01190000

Espanola, Town of

0.01190000

0.01190000

0.01190000

Essex, County of

0.01343999

0.01530000

0.01530000

Evanturel, Township of

0.01190000

0.01029269

0.01104995

Fauquier-Strickland, Township of

0.01190000

0.00561860

0.00601109

Fort Frances, Town of

0.01190000

0.01190000

0.01190000

French River, Municipality of

0.01190000

0.01190000

Frontenac, County of

0.01430000

0.01530000

Gananoque, Separated Town of

0.01430000

0.01530000

0.01190000

Gauthier, Township of

0.00737260

0.00709454

Gillies, Township of

0.01190000

0.01055443

Gordon/Barrie Island, Municipality of

0.01113227

0.00704985

Gore Bay, Town of

0.01173199

0.00703058

Greenstone, Municipality of

0.01190000

0.01190000

0.00309845

Grey, County of

0.01430000

0.01530000

0.01190000

Guelph, City of

0.01365267

0.01530000

0.01530000

Haldimand, County of

0.01342401

0.01530000

0.01530000

Haliburton, County of

0.01014238

0.01156998

Halton, Region of

0.00882785

0.01474565

0.01159033

Hamilton, City of

0.01268783

0.01309403

0.01190000

Harley, Township of

0.01190000

0.01190000

Harris, Township of

0.01190000

0.00415195

0.01094482

Hastings, County of

0.00899698

0.01190000

0.00996285

Hearst, Town of

0.01071810

0.01190000

0.00729391

Hilliard, Township of

0.01190000

0.01190000

0.01190000

Hilton Beach, Village of

0.01190000

0.01190000

Hilton, Township of

0.00941278

0.01190000

Hornepayne, Township of

0.01190000

0.01190000

Hudson, Township of

0.01190000

0.01190000

0.00576346

Huron, County of

0.01023614

0.01190000

0.00426925

Huron Shores, Municipality of

0.01190000

0.01190000

0.01190000

Ignace, Township of

0.01190000

0.01190000

0.00933361

Iroquois Falls, Town of

0.01190000

0.01190000

0.00820704

James, Township of

0.01190000

0.01190000

Jocelyn, Township of

0.01065748

0.01190000

Johnson, Township of

0.00989248

0.01190000

0.00757596

Joly, Township of

0.00841093

0.01190000

Kapuskasing, Town of

0.01190000

0.01190000

0.00795462

Kawartha Lakes, City of

0.01190000

0.01530000

0.01530000

Kearney, Town of

0.00546525

0.00670845

Kenora, City of

0.01190000

0.01190000

0.01056075

Kerns, Township of

0.00551190

0.00864203

Killarney, Municipality of

0.00651462

0.01190000

Kingston, City of

0.01430000

0.01530000

0.01394616

Kirkland Lake, Town of

0.01190000

0.01190000

0.01077931

La Vallee, Township of

0.00984919

0.01190000

0.01190000

Laird, Township of

0.01190000

0.01190000

Lake of The Woods, Township of

0.01100447

Lambton, County of

0.01417634

0.01530000

0.01174604

Lanark, County of

0.01319703

0.01530000

0.01530000

Larder Lake, Township of

0.01190000

0.00901303

Latchford, Town of

0.01190000

0.01190000

0.01190000

Leeds and Grenville, County of

0.01344159

0.01530000

0.01428684

Lennox and Addington, County of

0.01430000

0.01530000

0.01190000

London, City of

0.01430000

0.01530000

0.01530000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01190000

0.01190000

0.00985192

Machar, Township of

0.00758676

0.00406663

0.00617959

Machin, Township of

0.01184783

0.00386656

0.01190000

Magnetawan, Municipality of

0.00614230

0.00721625

Manitouwadge, Township of

0.01190000

0.01190000

Marathon, Town of

0.01190000

0.01190000

Markstay-Warren, Municipality of

0.01005987

0.00760982

0.01190000

Matachewan, Township of

0.01190000

0.01190000

Mattawa, Town of

0.01190000

0.01190000

0.01105889

Mattawan, Township of

0.01190000

0.01190000

0.01190000

Mattice-Val Cote, Township of

0.01190000

0.01190000

0.00426213

McDougall, Township of

0.00601696

0.01190000

McGarry, Township of

0.01190000

0.00415329

McKellar, Township of

0.01180096

0.01190000

McMurrich/Monteith, Township of

0.00893397

0.00271986

0.00146804

Middlesex, County of

0.01405282

0.01530000

0.01322672

Moonbeam, Township of

0.01190000

0.01190000

0.01076196

Moosonee, Town of

0.00617290

0.01190000

Morley, Township of

0.01190000

0.00490803

0.01190000

Muskoka, District of

0.00633022

0.00758067

0.00416350

Nairn and Hyman, Township of

0.01190000

0.01190000

0.01190000

Neebing, Municipality of

0.00522881

0.01190000

0.01190000

Niagara, Region of

0.01190000

0.01530000

0.01190000

Nipigon, Township of

0.01190000

0.01190000

0.01190000

Nipissing, Township of

0.00852027

0.00170747

Norfolk, County of

0.01430000

0.01530000

0.01492661

North Bay, City of

0.01190000

0.01190000

0.01056091

Northeastern Manitoulin and the Islands, Town of

0.00839084

0.01190000

Northumberland, County of

0.01430000

0.01530000

0.01271627

O’Connor, Township of

0.01059326

0.01001060

Oliver and Paipoonge, Township of

0.01190000

0.01190000

0.01190000

Opasatika, Township of

0.00963720

0.01190000

0.00526950

Orillia, City of

0.01327529

0.01530000

0.01530000

Ottawa, City of

0.01211298

0.01530000

0.01424654

Owen Sound, City of

0.01430000

0.01530000

0.01190000

Oxford, County of

0.01430000

0.01530000

0.01046182

Papineau-Cameron, Township of

0.00834922

0.01190000

0.00586388

Parry Sound, Town of

0.00772068

0.00609166

0.01189476

Peel, Region of

0.01069252

0.01325843

0.01345421

Pelee, Township of

0.01190000

0.00467333

Pembroke, City of

0.01430000

0.01530000

0.01019496

Perry, Township of

0.00939406

0.00525331

0.00609150

Perth, County of

0.01190000

0.01530000

0.01466817

Peterborough, City of

0.01416316

0.01530000

0.01190000

Peterborough, County of

0.01190000

0.01530000

0.01124941

Pickle Lake, Township of

0.00599369

0.00010094

Plummer, Additional, Township of

0.01185408

0.01190000

0.00811744

Powassan, Municipality of

0.00893855

0.01159112

0.00805991

Prescott and Russell, County of

0.01217627

0.01530000

0.01104986

Prescott, Separate Town of

0.01430000

0.01530000

0.01190000

Prince, Township of

0.01190000

0.01190000

Prince Edward, County of

0.00709941

0.01530000

0.00506160

Quinte West, City of

0.01396261

0.01530000

0.01190000

Rainy River, Town of

0.01190000

0.01190000

0.01190000

Red Lake, Municipality of

0.01190000

0.01190000

0.01190000

Red Rock, Township of

0.01190000

0.01190000

0.01179772

Renfrew, County of

0.01401982

0.01530000

0.01171969

Ryerson, Township of

0.00644775

0.00923795

Sable-Spanish Rivers, Township of

0.01190000

0.00206732

Sault Ste. Marie, City of

0.01190000

0.01190000

0.01190000

Schreiber, Township of

0.01190000

0.01190000

Seguin, Township of

0.00579558

0.01190000

0.01034934

Shedden, Township of

0.01190000

0.01190000

Shuniah, Township of

0.01190000

0.01190000

0.01190000

Simcoe, County of

0.01190000

0.01530000

0.01398754

Sioux Lookout, Municipality of

0.01190000

0.01190000

Sioux Narrows-Nestors Falls, Township of

0.01091691

0.00851479

Smiths Falls, Separated Town of

0.01430000

0.01530000

0.01363325

Smooth Rock Falls, Town of

0.01190000

0.01190000

0.00991418

South Algonquin, Township of

0.00464819

0.00974414

South River, Village of

0.00901572

0.00755203

0.00381578

St. Charles, Municipality of

0.00551603

 

0.01190000

St. Joseph, Township of

0.00670391

0.01190000

St. Marys, Separated Town of

0.01190000

0.01530000

0.01379721

St. Thomas, City of

0.01430000

0.01530000

0.00906287

Stormont, Dundas and Glengarry, County of

0.01430000

0.01530000

0.01111735

Stratford, City of

0.01430000

0.01530000

0.01190000

Strong, Township of

0.00696417

0.01190000

0.00571943

Sudbury, City of Greater

0.01190000

0.01190000

0.01190000

Sundridge, Village of

0.01019242

0.01126608

0.00655485

Tarbutt and Tarbutt, Additional, Township of

0.00939012

0.01190000

Tehkummah, Township of

0.00959955

0.00596790

Temagami, Municipality of

0.01190000

0.01190000

0.00965857

Temiskaming Shores, Town of

0.01190000

0.01190000

0.00828554

Terrace Bay, Township of

0.01190000

0.01190000

The Archipelago, Township of

0.00566232

0.00664499

The North Shore, Township of

0.01190000

0.01190000

Thessalon, Town of

0.01190000

0.00866691

0.00659544

Thornloe, Village of

0.01180561

0.01190000

Thunder Bay, City of

0.01190000

0.01190000

0.01190000

Timmins, City of

0.01190000

0.01190000

0.01190000

Toronto, City of

0.01227826

0.01294610

0.01506573

Val Rita-Harty, Township of

0.01190000

0.01190000

0.00688775

Waterloo, Region of

0.01430000

0.01530000

0.01076190

Wawa, Township of

0.01190000

0.01190000

Wellington, County of

0.01026644

0.01530000

0.01530000

West Nipissing, Municipality of

0.01128137

0.01190000

0.01190000

White River, Township of

0.01190000

0.01190000

Whitestone, Municipality of

0.00548492

0.00788685

Windsor, City of

0.01413042

0.01530000

0.01530000

York, Region of

0.01019142

0.01190000

0.01458488

O. Reg. 75/15, s. 5.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2015 (Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01430000

0.01190000

0.01430000

0.01190000

Espanola, Town of

0.01190000

 

0.01190000

 

Essex, County of

0.01362300

0.01190000

 

0.00693460

Hamilton, City of

0.01268783

0.01268783

Kenora, City of

0.01190000

0.01190000

0.01190000

0.01190000

Lambton, County of

0.01430000

0.01430000

0.01416134

0.00807013

Marathon, Town of

0.01190000

0.01190000

0.01190000

Ottawa, City of

0.01206133

0.01430000

0.01004479

0.00636391

Sault Ste. Marie, City of

0.01190000

0.01190000

0.01190000

0.01190000

Smooth Rock Falls, Town of

0.01190000

0.01190000

Windsor, City of

0.01430000

0.01430000

0.01430000

0.00905901

O. Reg. 75/15, s. 5.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2015 (Expressed as fractions of assessed value)

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.01190000

0.01190000

Chatham-Kent, Municipality of

0.01530000

0.01530000

Dryden, City of

0.01190000

0.01190000

Dubreuilville, Township of

0.01190000

0.01190000

Elgin, County of

0.01530000

0.01530000

Espanola, Town of

0.01190000

0.01190000

Essex, County of

0.01530000

0.01530000

Fort Frances, Town of

0.01190000

0.01190000

Hamilton, City of

0.01309403

0.01309403

Hearst, Town of

0.01190000

0.01190000

Iroquois Falls, Town of

0.01190000

0.01190000

James, Township of

0.01190000

0.01190000

Kapuskasing, Town of

0.01190000

0.01190000

Kenora, City of

0.01190000

0.01190000

Lambton, County of

0.01530000

0.01530000

Leeds and Grenville, County of

0.01530000

0.01530000

Lennox and Addington, County of

0.01530000

0.01530000

Orillia, City of

0.01530000

0.01530000

Ottawa, City of

0.01530000

0.01530000

Owen Sound, City of

0.01530000

0.01530000

Powassan, Municipality of

0.01155355

0.01190000

Prescott and Russell, County of

0.01530000

0.01530000

Quinte West, City of

0.01530000

0.01530000

Red Lake, Municipality of

0.01190000

0.01190000

Renfrew, County of

0.01530000

0.01530000

Sault Ste. Marie, City of

0.01190000

0.01190000

Smooth Rock Falls, Town of

0.01190000

0.01190000

St. Thomas, City of

0.01530000

0.01530000

Stormont, Dundas and Glengarry, County of

0.01530000

0.01530000

Sudbury, City of Greater

0.01190000

0.01190000

Thessalon, Town of

0.00597520

0.01190000

Thunder Bay, City of

0.01190000

0.01190000

Timmins, City of

0.01190000

0.01190000

Windsor, City of

0.01530000

0.01530000

O. Reg. 75/15, s. 5; O. Reg. 241/15, s. 1.

table 4
tax rate for business properties in unattached unorganized territories for 2015 (Expressed as fractions of assessed value)

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Nipissing, District of

Timiskaming Board of Education

0.00886091

 

0.01144715

Nipissing Combined School Boards

0.01135002

0.01190000

0.01190000

Parry Sound, District of

South River Township School Authority

0.00604136

0.01190000

West Parry Sound Board of Education

0.00608422

0.00579935

East Parry Sound Board of Education

0.00866735

0.01190000

0.00926676

Manitoulin, District of

 

Manitoulin Locality Education

0.00894781

0.00786396

Sudbury, District of

Sudbury Locality Education

0.01190000

0.01190000

Espanola Locality Education

0.00824311

0.00429007

Chapleau Locality Education

0.00858011

0.01190000

Foleyet DSA Locality Education

0.00966859

Gogama DSA Locality Education

0.00674445

Asquith Garvey DSA Locality Education

0.00461891

0.00864218

Missarenda DSA Locality Education

0.00447084

0.00277191

Timiskaming, District of

Kirkland Lake Locality Education

0.01190000

0.01190000

0.01190000

Timiskaming Locality Education

0.01190000

0.01190000

0.01190000

Cochrane, District of

Hearst Locality Education

0.00719280

0.00920770

0.00520976

Kap SRF and District Locality Education

0.01190000

0.00208633

0.00687369

Cochrane-Iroquois Falls Locality Education

0.00935212

0.01190000

0.00717388

James Bay Lowlands Locality Education

0.01190000

Algoma, District of

Sault Ste. Marie Locality Education

0.01190000

0.01190000

0.01190000

Thunder Bay, District of

Allanwater DSA Locality Education

0.00055887

Nipigon Red Rock Locality Education

0.00685180

0.01190000

Lake Superior Locality Education

0.01190000

0.01190000

Lakehead Locality Education

0.01190000

0.01190000

0.01190000

Auden DSA Locality Education

0.00092711

Ferland DSA Locality Education

0.00021815

Armstrong DSA Locality Education

0.00573582

Savant Lake DSA Locality Education

0.00509594

Upsala DSA Locality Education

0.00487529

0.00439750

0.00273365

Rainy River, District of

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)

0.00816952

0.01190000

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)

0.00583419

0.00523655

Mine Centre DSA Locality Education

0.00165683

0.00294789

Atikokan Locality Education

0.01190000

0.01190000

0.01190000

Kenora, District of

Kenora Locality Education

0.01190000

0.01190000

0.01190000

Dryden Locality Education (assessment roll numbers beginning with “6060”)

0.00970815

0.01190000

0.01190000

Keewatin-Patricia District Locality Education

0.00775743

Dryden Locality Education (assessment roll numbers beginning with “6093”)

0.01190000

0.01190000

Red Lake Locality Education

0.00870248

0.01190000

0.01190000

Dryden Locality Education (assessment roll numbers beginning with “6096”)

0.01069933

0.00998155

0.01190000

Sturgeon Lake Locality Education

0.00593044

O. Reg. 75/15, s. 5.

Tables 5-16 Revoked:  O. Reg. 177/07, s. 15.

Tables 17-20 Revoked:  O. Reg. 114/11, s. 8.