Education Act

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period October 27, 2017 to February 12, 2018.

Last amendment: 395/17.

Legislative History: 408/98, 438/98, 499/98, 707/98, 79/99, 307/99, 308/99, 395/99, 421/99, 496/99, 598/99, 287/00, 358/00, 516/00, 169/01, 326/01, 421/01, 464/01, 520/01, 138/02, 240/02, 74/03, 223/03, 364/03, 373/03, 115/04, 203/04, 212/04, 78/05, 213/05, 372/05, 373/05, 593/05, 98/06, 232/06, 233/06, 403/06, 176/07, 177/07, 275/07, 527/07, 4/08, 103/08, 203/08, 315/08, 436/08, 92/09, 163/09, 222/09, 118/10, 306/10, 114/11, 402/11, 60/12, 445/12, 2/14, 75/15, 241/15, 101/16, 132/17, 395/17.

This is the English version of a bilingual regulation.

CONTENTS

 

Residential Property

1. (1) For 2017, the tax rate for school purposes for residential property is prescribed as 0.179 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); O. Reg. 101/16, s. 1 (1); O. Reg. 132/17, s. 1 (1).

(2) For 2017, 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 0.04475 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); O. Reg. 101/16, s. 1 (2); O. Reg. 132/17, s. 1 (2).

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

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

Pipe line Property Class

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

(2) For 2017, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipe Line 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; O. Reg. 101/16, s. 2; O. Reg. 132/17, 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 2017, 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; O. Reg. 101/16, s. 3 (1); O. Reg. 132/17, s. 3 (1).

(2.1), (2.2) Revoked: O. Reg. 132/17, s. 3 (2).

(2.3)-(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. 132/17, s. 4.

(2) 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. 132/17, s. 4.

(3) For 2017, 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 in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. For the landfill property class, the annual tax rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

5. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.01140000 and the rate, if any, that would otherwise apply under paragraph 1 or 3. O. Reg. 132/17, s. 4.

(4) Despite subsection (3), 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 2017, 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 0.01140000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5. O. Reg. 132/17, s. 4.

(5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial property class apply, for 2017, 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 0.01140000 and the rate, if any, that would otherwise apply under paragraph 1 or 2. O. Reg. 132/17, s. 4; O. Reg. 395/17, s. 1.

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.

12. Revoked: O. Reg. 132/17, s. 5.

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 2017 (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 Pipe Line Property Class	Tax Rate for the Landfill Property Class
Alberton, Township of	0.01127423	0.01140000	0.01140000	0.00947543
Armour, Township of	0.00709620	0.00395277	0.00541688	0.01140000
Armstrong, Township of	0.01140000	0.01140000	0.01023829	none
Assiginack, Township of	0.00949176	0.00677012	none	0.00994011
Atikokan, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Baldwin, Township of	0.01140000	0.01005688	0.00864468	none
Barrie, City of	0.01140000	0.01203765	0.01107043	0.00715583
Belleville, City of	0.01390000	0.01390000	0.01220287	0.01390000
Billings, Township of	0.00690067	0.01027614	none	0.00622727
Black River-Matheson, Township of	0.01140000	0.01140000	0.00858957	0.01140000
Blind River, Town of	0.01140000	0.01140000	0.01140000	0.01140000
Bonfield, Township of	0.01140000	0.01140000	0.00705148	0.01140000
Brant, County of	0.01390000	0.01390000	0.01390000	0.01390000
Brantford, City of	0.01390000	0.01390000	0.01317947	0.01390000
Brethour, Township of	0.00369119	none	0.01140000	0.00369119
Brockville, City of	0.01390000	0.01390000	0.01237358	none
Bruce, County of	0.01140000	0.01390000	0.00970445	0.01140000
Bruce Mines, Town of	0.01140000	0.01140000	0.00678418	none
Burk’s Falls, Village of	0.01140000	0.01140000	0.00998388	none
Burpee and Mills, Township of	0.00498729	0.01140000	none	none
Callander, Municipality of	0.01140000	0.01140000	0.00920537	none
Calvin, Township of	0.00597028	0.01140000	0.00968126	0.00573229
Carling, Township of	0.00555448	0.01140000	none	none
Casey, Township of	0.00573889	0.01140000	none	0.00625112
Central Manitoulin, Township of	0.00742493	0.01140000	none	0.00564692
Chamberlain, Township of	0.00328918	0.00522605	0.00992883	0.00448581
Chapleau, Township of	0.01140000	0.01140000	none	none
Chapple, Township of	0.00640703	0.01140000	0.01140000	0.00430611
Charlton and Dack, Municipality of	0.01140000	0.01140000	0.00965461	none
Chatham-Kent, Municipality of	0.01377892	0.01390000	0.01349737	0.03657373
Chisholm, Township of	0.00977345	0.00619904	none	0.00830488
Cobalt, Town of	0.01140000	none	0.01140000	none
Cochrane, Town of	0.01140000	0.01140000	0.00812621	none
Cockburn Island, Township of	none	none	none	none
Coleman, Township of	0.01140000	0.01140000	0.01086186	0.01140000
Conmee, Township of	0.01140000	0.01140000	none	0.01140000
Cornwall, City of	0.01390000	0.01390000	0.01390000	0.01390000
Dawson, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Dorion, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Dryden, City of	0.01140000	0.01140000	0.01140000	0.01140000
Dubreuilville, Township of	0.01140000	0.01140000	none	none
Dufferin, County of	0.01012107	0.01390000	0.00877643	0.00974743
Durham, Region of	0.01114154	0.01390000	0.01140000	none
Ear Falls, Township of	0.01140000	0.01140000	0.01140000	none
East Ferris, Municipality of	0.01016949	0.01133385	0.01140000	none
Elgin, County of	0.01140000	0.01390000	0.01070941	0.24447491
Elliot Lake, City of	0.01140000	0.01140000	0.00858656	0.01140000
Emo, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Englehart, Town of	0.01140000	0.01140000	0.01140000	none
Espanola, Town of	0.01140000	0.01140000	0.01140000	none
Essex, County of	0.01335536	0.01390000	0.01390000	0.01288818
Evanturel, Township of	0.01140000	0.01140000	0.01092603	none
Fauquier-Strickland, Township of	0.01140000	0.00552633	0.00614336	none
Fort Frances, Town of	0.01140000	0.01140000	0.01140000	none
French River, Municipality of	0.01140000	0.01140000	none	0.01140000
Frontenac, County of	0.01390000	0.01390000	none	0.01390000
Gananoque, Separated Town of	0.01390000	0.01390000	0.01140000	none
Gauthier, Township of	0.00741980	0.00865360	none	0.00944859
Gillies, Township of	0.01140000	0.01055443	none	0.01140000
Gordon/Barrie Island, Municipality of	0.01092681	0.01003146	none	none
Gore Bay, Town of	0.01140000	0.00855510	none	none
Greenstone, Municipality of	0.01140000	0.01140000	0.00341746	0.01140000
Grey, County of	0.01390000	0.01390000	0.01140000	0.01390000
Guelph, City of	0.01269580	0.01390000	0.01390000	none
Haldimand, County of	0.01304761	0.01390000	0.01390000	0.01304761
Haliburton, County of	0.01083593	0.01140000	none	0.00954177
Halton, Region of	0.00860141	0.01335379	0.01140000	0.00877742
Hamilton, City of	0.01173786	0.01281416	0.01140000	0.01744640
Harley, Township of	0.01140000	0.01140000	none	0.01140000
Harris, Township of	0.01140000	0.00492952	0.01102481	none
Hastings, County of	0.00969445	0.01140000	0.00989264	0.00850215
Hearst, Town of	0.01100681	0.01140000	0.00744286	0.00931355
Hilliard, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Hilton Beach, Village of	0.01140000	0.01140000	none	none
Hilton, Township of	0.01140000	0.01140000	none	none
Hornepayne, Township of	0.01140000	0.01140000	none	0.01140000
Hudson, Township of	0.01140000	0.01140000	0.00598823	0.01140000
Huron, County of	0.01071388	0.01140000	0.00456993	0.00919565
Huron Shores, Municipality of	0.01140000	0.01140000	0.01140000	0.01140000
Ignace, Township of	0.01140000	0.01140000	0.00918277	0.01140000
Iroquois Falls, Town of	0.01140000	0.01140000	0.00835874	0.01140000
James, Township of	0.01140000	0.01140000	none	0.01140000
Jocelyn, Township of	0.01140000	0.01140000	none	0.01019005
Johnson, Township of	0.01066727	0.01140000	0.00754365	0.00987364
Joly, Township of	0.00828888	0.01140000	none	none
Kapuskasing, Town of	0.01140000	0.01140000	0.00803973	none
Kawartha Lakes, City of	0.01140000	0.01390000	0.01390000	0.01140000
Kearney, Town of	0.00609801	0.00769323	none	none
Kenora, City of	0.01140000	0.01140000	0.01046231	none
Kerns, Township of	0.00581625	none	0.00874504	none
Killarney, Municipality of	0.00703551	0.01140000	none	0.00621905
Kingston, City of	0.01390000	0.01390000	0.01321061	none
Kirkland Lake, Town of	0.01140000	0.01140000	0.01072766	none
La Vallee, Township of	0.00983090	0.01140000	0.01140000	0.00086769
Laird, Township of	0.01140000	0.01140000	none	0.01140000
Lake of The Woods, Township of	0.01002321	none	none	0.00773488
Lambton, County of	0.01378782	0.01390000	0.01140000	0.04160914
Lanark, County of	0.01285667	0.01390000	0.01390000	0.01243941
Larder Lake, Township of	0.01140000	0.01140000	none	0.01140000
Latchford, Town of	0.01140000	0.01140000	0.01140000	none
Leeds and Grenville, County of	0.01308668	0.01390000	0.01344403	0.01308668
Lennox and Addington, County of	0.01390000	0.01390000	0.01140000	0.01390000
London, City of	0.01390000	0.01390000	0.01390000	0.01390000
Macdonald, Meredith and Aberdeen, Additional, Township of	0.01140000	0.01140000	0.00968528	0.01140000
Machar, Township of	0.00791500	0.00633762	0.00624934	0.01140000
Machin, Township of	0.01140000	0.00501053	0.01140000	0.01140000
Magnetawan, Municipality of	0.00700999	0.01091284	none	0.01140000
Manitouwadge, Township of	0.01140000	0.01140000	none	0.01140000
Marathon, Town of	0.01140000	0.01140000	none	0.01140000
Markstay-Warren, Municipality of	0.01140000	0.00854023	0.01140000	0.01140000
Matachewan, Township of	0.01140000	0.01140000	none	none
Mattawa, Town of	0.01140000	0.01140000	0.01098618	none
Mattawan, Township of	0.01140000	0.01140000	0.01140000	none
Mattice-Val Cote, Township of	0.01140000	0.01140000	0.00453247	0.01140000
McDougall, Township of	0.00744767	0.01140000	none	none
McGarry, Township of	0.01140000	0.00430202	none	none
McKellar, Township of	0.01140000	0.01140000	none	none
McMurrich/Monteith, Township of	0.00919375	0.00401669	0.00187359	0.01140000
Middlesex, County of	0.01362025	0.01390000	0.01253283	0.01140000
Moonbeam, Township of	0.01140000	0.01140000	0.01059054	none
Moosonee, Town of	0.00682616	0.01140000	none	0.01140000
Morley, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Muskoka, District Municipality of	0.00686026	0.00802801	0.00437855	0.00802846
Nairn and Hyman, Township of	0.01140000	0.01140000	0.01140000	none
Neebing, Municipality of	0.00501235	0.01140000	0.01140000	0.00686188
Niagara, Region of	0.01140000	0.01390000	0.01140000	0.01822671
Nipigon, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Nipissing, Township of	0.00941739	0.00247335	none	0.00826393
Norfolk, County of	0.01390000	0.01390000	0.01390000	none
North Bay, City of	0.01140000	0.01140000	0.01047017	none
Northeastern Manitoulin and the Islands, Town of	0.00961999	0.01140000	none	0.00639153
Northumberland, County of	0.01390000	0.01390000	0.01202298	0.01390000
O’Connor, Township of	0.01020250	0.01041262	none	0.01140000
Oliver and Paipoonge, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Opasatika, Township of	0.01012133	0.01140000	0.00550255	0.00760376
Orillia, City of	0.01289994	0.01390000	0.01390000	0.01257117
Ottawa, City of	0.01129880	0.01390000	0.01369355	0.01191110
Owen Sound, City of	0.01390000	0.01390000	0.01140000	none
Oxford, County of	0.01390000	0.01390000	0.01040000	0.01390000
Papineau-Cameron, Township of	0.00896310	0.01140000	0.00608790	0.00646769
Parry Sound, Town of	0.00854096	0.00660188	0.01140000	none
Peel, Region of	0.01042947	0.01231495	0.01288127	none
Pelee, Township of	0.01140000	0.01140000	none	none
Pembroke, City of	0.01390000	0.01390000	0.01020946	none
Perry, Township of	0.00924587	0.00583684	0.00618975	0.01071956
Perth, County of	0.01140000	0.01390000	0.01390000	0.01140000
Peterborough, City of	0.01388442	0.01390000	0.01140000	none
Peterborough, County of	0.01140000	0.01390000	0.01122822	0.01140000
Pickle Lake, Township of	0.00601066	0.00049279	none	0.00454852
Plummer, Additional, Township of	0.01140000	0.01140000	0.00804838	none
Powassan, Municipality of	0.00995021	0.01140000	0.00801533	0.01140000
Prescott and Russell, County of	0.01140000	0.01390000	0.01105721	0.01140000
Prescott, Separate Town of	0.01390000	0.01390000	0.01140000	none
Prince, Township of	0.01140000	0.01140000	none	none
Prince Edward, County of	0.00749030	0.01390000	0.00525360	0.00465146
Quinte West, City of	0.01364092	0.01390000	0.01140000	none
Rainy River, Town of	0.01140000	0.01140000	0.01140000	none
Red Lake, Municipality of	0.01140000	0.01140000	0.01140000	0.01140000
Red Rock, Township of	0.01140000	0.01140000	0.01140000	none
Renfrew, County of	0.01362616	0.01390000	0.01140000	0.01321628
Ryerson, Township of	0.00720870	0.01140000	none	none
Sable-Spanish Rivers, Township of	0.01140000	0.01140000	none	0.01140000
Sault Ste. Marie, City of	0.01140000	0.01140000	0.01140000	0.01140000
Schreiber, Township of	0.01140000	0.01140000	none	none
Seguin, Township of	0.00655558	0.01140000	0.01035847	0.00523731
Shedden, Township of	0.01140000	0.01140000	none	none
Shuniah, Township of	0.01140000	0.01140000	0.01140000	0.01140000
Simcoe, County of	0.01140000	0.01390000	0.01335807	0.01140000
Sioux Lookout, Municipality of	0.01140000	0.01140000	none	0.01140000
Sioux Narrows-Nestors Falls, Township of	0.01083686	0.00825447	none	0.01140000
Smiths Falls, Separated Town of	0.01390000	0.01390000	0.01313309	none
Smooth Rock Falls, Town of	0.01140000	0.01140000	0.00977566	0.01140000
South Algonquin, Township of	0.00527870	0.01140000	none	0.00737781
South River, Village of	0.00972644	0.00821703	0.00411077	none
St. Charles, Municipality of	0.00574431	none	0.01140000	0.00591533
St. Joseph, Township of	0.00762511	0.01140000	none	0.00811662
St. Marys, Separated Town of	0.01140000	0.01390000	0.01330384	none
St. Thomas, City of	0.01390000	0.01390000	0.00910752	none
Stormont, Dundas and Glengarry, County of	0.01390000	0.01390000	0.01097130	0.05908938
Stratford, City of	0.01390000	0.01390000	0.01140000	0.01390000
Strong, Township of	0.00709940	0.01140000	0.00581904	0.00937529
Sudbury, City of Greater	0.01140000	0.01140000	0.01140000	0.01140000
Sundridge, Village of	0.01103816	0.01140000	0.00672914	none
Tarbutt and Tarbutt, Additional, Township of	0.01140000	0.01140000	none	none
Tehkummah, Township of	0.00977234	0.01140000	none	0.00876622
Temagami, Municipality of	0.01140000	0.01140000	0.00965865	none
Temiskaming Shores, Town of	0.01140000	0.01140000	0.00841220	0.01140000
Terrace Bay, Township of	0.01140000	0.01140000	none	0.01140000
The Archipelago, Township of	0.00626003	0.00747199	none	0.00138909
The North Shore, Township of	0.01140000	0.01140000	none	0.01140000
Thessalon, Town of	0.01140000	0.00878698	0.00677650	none
Thornloe, Village of	0.01140000	0.01140000	none	none
Thunder Bay, City of	0.01140000	0.01140000	0.01140000	0.01140000
Timmins, City of	0.01140000	0.01140000	0.01140000	0.01140000
Toronto, City of	0.01140000	0.01216415	0.01390000	none
Val Rita-Harty, Township of	0.01140000	0.01140000	0.00708619	0.01140000
Waterloo, Region of	0.01390000	0.01390000	0.01070724	0.01390000
Wawa, Township of	0.01140000	0.01140000	none	0.01140000
Wellington, County of	0.01025278	0.01390000	0.01390000	0.00953111
West Nipissing, Municipality of	0.01140000	0.01140000	0.01140000	0.01140000
White River, Township of	0.01140000	0.01140000	none	0.01140000
Whitestone, Municipality of	0.00588727	0.01013831	none	0.01140000
Windsor, City of	0.01371681	0.01390000	0.01390000	none
York, Region of	0.00987908	0.01140000	0.01390000	0.00600950

O. Reg. 132/17, s. 6; O. Reg. 395/17, s. 2.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2017
(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	0.01390000	0.01140000	0.01390000	0.01140000
Espanola, Town of	0.01140000	none	0.01140000	none
Essex, County of	0.01355735	0.01140000	none	0.00703341
Hamilton, City of	0.01173786	none	none	0.01173786
Kenora, City of	0.01140000	0.01140000	0.01140000	0.01140000
Lambton, County of	0.01390000	0.01390000	0.01390000	0.00766182
Marathon, Town of	0.01140000	none	0.01140000	0.01140000
Ottawa, City of	0.01140000	0.01390000	0.00921277	0.00614469
Sault Ste. Marie, City of	0.01140000	0.01140000	0.01140000	0.01140000
Smooth Rock Falls, Town of	0.01140000	none	none	0.01140000
Windsor, City of	0.01390000	0.01390000	0.01390000	0.00903818

O. Reg. 132/17, s. 6.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2017
(Expressed as fractions of assessed value)

Municipality	Tax Rate or the Industrial Property Class	Tax Rate for the Large Industrial Property Class
Atikokan, Township of	0.01140000	0.01140000
Chatham-Kent, Municipality of	0.01390000	0.01390000
Dryden, City of	0.01140000	0.01140000
Dubreuilville, Township of	0.01140000	0.01140000
Ear Falls, Township of	0.01140000	0.01140000
Elgin, County of	0.01390000	0.01390000
Espanola, Town of	0.01140000	0.01140000
Essex, County of	0.01390000	0.01390000
Fort Frances, Town of	0.01140000	0.01140000
Hamilton, City of	0.01281416	0.01281416
Hearst, Town of	0.01140000	0.01140000
Iroquois Falls, Town of	0.01140000	0.01140000
James, Township of	0.01140000	0.01140000
Kapuskasing, Town of	0.01140000	0.01140000
Kenora, City of	0.01140000	0.01140000
Lambton, County of	0.01390000	0.01390000
Leeds and Grenville, County of	0.01390000	0.01390000
Lennox and Addington, County of	0.01390000	0.01390000
Marathon, Town of	0.01140000	0.01140000
Orillia, City of	0.01390000	0.01390000
Ottawa, City of	0.01390000	0.01390000
Owen Sound, City of	0.01390000	0.01390000
Powassan, Municipality of	0.01140000	0.01140000
Prescott and Russell, County of	0.01390000	0.01390000
Quinte West, City of	0.01390000	0.01390000
Red Lake, Municipality of	0.01140000	0.01140000
Renfrew, County of	0.01390000	0.01390000
Sault Ste. Marie, City of	0.01140000	0.01140000
Smooth Rock Falls, Town of	0.01140000	0.01140000
St. Thomas, City of	0.01390000	0.01390000
Stormont, Dundas and Glengarry, County of	0.01390000	0.01390000
Sudbury, City of Greater	0.01140000	0.01140000
Thessalon, Town of	0.00646870	0.01140000
Thunder Bay, City of	0.01140000	0.01140000
Timmins, City of	0.01140000	0.01140000
Windsor, City of	0.01390000	0.01390000

O. Reg. 132/17, s. 6.

table 4
tax rate for business properties in unattached unorganized territories for 2017
(Expressed as fractions of assessed value)

 

District	Territory	Tax Rate for the Commercial Property Class	Tax Rate for the Industrial Property Class	Tax Rate for the Pipe Line Property Class	Tax Rate for the Landfill Property Class
Algoma	Sault Ste. Marie Locality Education	0.01140000	0.01140000	0.01140000	0.01140000
Cochrane	Cochrane-Iroquois Falls Locality Education	0.00929981	0.01140000	0.00731470	0.00980235
Cochrane	Hearst Locality Education	0.00738193	0.00897701	0.00539819	0.01140000
Cochrane	James Bay Lowlands Locality Education	0.01140000	none	none	none
Cochrane	Kap SRF and District Locality Education	0.01140000	0.00354503	0.00696059	0.01140000
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6060”)	0.00994464	0.01140000	0.01140000	0.00843953
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6093”)	0.01140000	none	0.01140000	none
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6096”)	0.01140000	0.01138603	0.01140000	0.01140000
Kenora	Keewatin-Patricia District Locality Education	0.00790021	none	none	none
Kenora	Kenora Locality Education	0.01140000	0.01140000	0.01140000	0.01140000
Kenora	Red Lake Locality Education	0.00840750	0.01140000	0.01140000	0.00224512
Kenora	Sturgeon Lake Locality Education	0.00749703	none	none	none
Manitoulin	Manitoulin Locality Education	0.00894521	0.00845262	none	none
Nipissing	Nipissing Combined School Boards	0.01140000	0.01140000	0.01140000	0.01140000
Nipissing	Timiskaming Board of Education	0.00907301	none	0.01140000	none
Parry Sound	East Parry Sound Board of Education	0.00880837	0.01140000	0.00914637	none
Parry Sound	South River Township School Authority	0.00825134	0.01140000	none	none
Parry Sound	West Parry Sound Board of Education	0.00682153	0.00860444	none	none
Rainy River	Atikokan Locality Education	0.01140000	0.01140000	0.01140000	none
Rainy River	Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)	0.00963735	0.01140000	none	none
Rainy River	Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)	0.00703195	0.00570943	none	none
Rainy River	Mine Centre DSA Locality Education	0.00211361	0.00331856	none	none
Sudbury	Asquith Garvey DSA Locality Education	0.00582888	0.00750404	none	none
Sudbury	Chapleau Locality Education	0.00956720	0.01140000	none	none
Sudbury	Espanola Locality Education	0.00928212	0.00599089	none	none
Sudbury	Foleyet DSA Locality Education	0.01140000	none	none	none
Sudbury	Gogama DSA Locality Education	0.00773577	none	none	none
Sudbury	Missarenda DSA Locality Education	0.00506579	0.01140000	none	none
Sudbury	Sudbury Locality Education	0.01140000	0.01140000	none	none
Thunder Bay	Allanwater DSA Locality Education	0.00210428	none	none	none
Thunder Bay	Armstrong DSA Locality Education	0.00716143	0.01140000	none	none
Thunder Bay	Auden DSA Locality Education	0.00086437	none	none	none
Thunder Bay	Ferland DSA Locality Education	0.00051203	none	none	none
Thunder Bay	Lake Superior Locality Education	0.01140000	0.01140000	none	none
Thunder Bay	Lakehead Locality Education	0.01140000	0.01140000	0.01140000	0.01140000
Thunder Bay	Nipigon Red Rock Locality Education	0.00636003	0.01140000	0.01140000	none
Thunder Bay	Savant Lake DSA Locality Education	0.00560267	none	none	0.00500655
Thunder Bay	Upsala DSA Locality Education	0.00515567	0.00445089	0.00306093	0.00847402
Timiskaming	Kirkland Lake Locality Education	0.01140000	0.01140000	0.01140000	none
Timiskaming	Timiskaming Locality Education	0.01140000	0.01140000	0.01140000	0.01140000

O. Reg. 132/17, s. 6.

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

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