Education Act
ontario REGULATION 400/98
TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES
Historical version for the period February 13, 2018 to May 2, 2018.
Last amendment: 26/18.
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, 26/18.
This is the English version of a bilingual regulation.
1. (1) For 2018, the tax rate for school purposes for residential property is prescribed as 0.170 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); O. Reg. 26/18, s. 1 (1).
(2) For 2018, 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 0.04250 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); O. Reg. 26/18, s. 1 (2).
(3)-(4) Revoked: O. Reg. 177/07, s. 1 (3).
(5) Revoked: O. Reg. 114/11, s. 1 (3).
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 2018, 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; O. Reg. 26/18, 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 2018, 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); O. Reg. 26/18, s. 3.
(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 2018, 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 0.01090000 and the rate, if any, that would otherwise apply under paragraph 1 or 3. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2).
(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 2018, 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 0.01090000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 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 2018, 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 0.01090000 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; O. Reg. 26/18, s. 4 (5, 6).
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.
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 2018 (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 |
0.01090000 |
0.01090000 |
0.01090000 |
0.00951495 |
|
Armour, Township of |
0.00715436 |
0.00407385 |
0.00545322 |
0.01090000 |
|
Armstrong, Township of |
0.01090000 |
0.01090000 |
0.01014563 |
none |
|
Assiginack, Township of |
0.00924521 |
0.00688475 |
none |
0.01015411 |
|
Atikokan, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Baldwin, Township of |
0.01090000 |
0.01027088 |
0.00851705 |
none |
|
Barrie, City of |
0.01090000 |
0.01153207 |
0.01090000 |
0.00647134 |
|
Belleville, City of |
0.01340000 |
0.01340000 |
0.01185627 |
0.01340000 |
|
Billings, Township of |
0.00685190 |
0.01034724 |
none |
0.00495631 |
|
Black River-Matheson, Township of |
0.01090000 |
0.01090000 |
0.00856063 |
0.01090000 |
|
Blind River, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Bonfield, Township of |
0.01090000 |
0.01090000 |
0.00703785 |
0.01090000 |
|
Brant, County of |
0.01340000 |
0.01340000 |
0.01340000 |
0.01340000 |
|
Brantford, City of |
0.01340000 |
0.01340000 |
0.01289787 |
0.01340000 |
|
Brethour, Township of |
0.00589132 |
none |
0.01090000 |
0.00592826 |
|
Brockville, City of |
0.01340000 |
0.01340000 |
0.01204130 |
none |
|
Bruce, County of |
0.01090000 |
0.01340000 |
0.00978158 |
0.01090000 |
|
Bruce Mines, Town of |
0.01090000 |
0.01090000 |
0.00683039 |
none |
|
Burk’s Falls, Village of |
0.01090000 |
0.01090000 |
0.00995237 |
none |
|
Burpee and Mills, Township of |
0.00506575 |
0.01090000 |
none |
none |
|
Callander, Municipality of |
0.01090000 |
0.01090000 |
0.00912354 |
none |
|
Calvin, Township of |
0.00610459 |
0.01090000 |
0.00958251 |
0.00588783 |
|
Carling, Township of |
0.00567897 |
0.01090000 |
none |
none |
|
Casey, Township of |
0.00544244 |
0.01090000 |
none |
none |
|
Central Manitoulin, Township of |
0.00732323 |
0.01090000 |
none |
0.00556681 |
|
Chamberlain, Township of |
0.00330613 |
0.00522605 |
0.00978991 |
0.00469981 |
|
Chapleau, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Chapple, Township of |
0.00633587 |
0.01090000 |
0.01090000 |
0.00452011 |
|
Charlton and Dack, Municipality of |
0.01090000 |
0.01090000 |
0.00952620 |
none |
|
Chatham-Kent, Municipality of |
0.01328420 |
0.01340000 |
0.01314901 |
0.03657373 |
|
Chisholm, Township of |
0.00991032 |
0.00636262 |
none |
0.00813509 |
|
Cobalt, Town of |
0.01090000 |
none |
0.01090000 |
none |
|
Cochrane, Town of |
0.01090000 |
0.01090000 |
0.00809875 |
none |
|
Cockburn Island, Township of |
none |
none |
none |
none |
|
Coleman, Township of |
0.01090000 |
0.01090000 |
0.01083427 |
0.01090000 |
|
Conmee, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Cornwall, City of |
0.01340000 |
0.01340000 |
0.01340000 |
0.01340000 |
|
Dawson, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Dorion, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Dryden, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Dubreuilville, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Dufferin, County of |
0.00988609 |
0.01340000 |
0.00881889 |
0.00913709 |
|
Durham, Region of |
0.01077055 |
0.01340000 |
0.01090000 |
none |
|
Ear Falls, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
East Ferris, Municipality of |
0.01035947 |
0.01090000 |
0.01090000 |
none |
|
Elgin, County of |
0.01090000 |
0.01340000 |
0.01067635 |
0.24447491 |
|
Elliot Lake, City of |
0.01090000 |
0.01090000 |
0.00856616 |
0.01090000 |
|
Emo, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Englehart, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Espanola, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Essex, County of |
0.01304882 |
0.01340000 |
0.01340000 |
0.01228197 |
|
Evanturel, Township of |
0.01090000 |
0.01090000 |
0.01080651 |
none |
|
Fauquier-Strickland, Township of |
0.01090000 |
0.00504330 |
0.00613916 |
none |
|
Fort Frances, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
French River, Municipality of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Frontenac, County of |
0.01340000 |
0.01340000 |
none |
0.01340000 |
|
Gananoque, Separated Town of |
0.01340000 |
0.01340000 |
0.01090000 |
none |
|
Gauthier, Township of |
0.00699005 |
0.00883431 |
none |
0.00966259 |
|
Gillies, Township of |
0.01090000 |
0.01055443 |
none |
0.01090000 |
|
Gordon/Barrie Island, Municipality of |
0.01062035 |
0.01024546 |
none |
none |
|
Gore Bay, Town of |
0.01090000 |
0.00876910 |
none |
none |
|
Greenstone, Municipality of |
0.01090000 |
0.01090000 |
0.00353997 |
0.01090000 |
|
Grey, County of |
0.01340000 |
0.01340000 |
0.01090000 |
0.01340000 |
|
Guelph, City of |
0.01208704 |
0.01340000 |
0.01340000 |
none |
|
Haldimand, County of |
0.01253862 |
0.01340000 |
0.01340000 |
0.01304761 |
|
Haliburton, County of |
0.01076325 |
0.01090000 |
none |
0.00841581 |
|
Halton, Region of |
0.00838216 |
0.01244198 |
0.01090000 |
0.00885016 |
|
Hamilton, City of |
0.01097090 |
0.01240910 |
0.01090000 |
0.01744640 |
|
Harley, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Harris, Township of |
0.01090000 |
0.00514352 |
0.01090000 |
none |
|
Hastings, County of |
0.00973399 |
0.01090000 |
0.00982312 |
0.00780739 |
|
Hearst, Town of |
0.01090000 |
0.01090000 |
0.00745837 |
0.00829908 |
|
Hilliard, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Hilton Beach, Village of |
0.01090000 |
0.01090000 |
none |
none |
|
Hilton, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Hornepayne, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Hudson, Township of |
0.01090000 |
0.01090000 |
0.00605435 |
0.01090000 |
|
Huron, County of |
0.01055893 |
0.01090000 |
0.00469360 |
0.00831607 |
|
Huron Shores, Municipality of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Ignace, Township of |
0.01090000 |
0.01090000 |
0.00906903 |
none |
|
Iroquois Falls, Town of |
0.01090000 |
0.01090000 |
0.00836150 |
0.01090000 |
|
James, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Jocelyn, Township of |
0.01090000 |
0.01090000 |
none |
0.00978322 |
|
Johnson, Township of |
0.01064629 |
0.01090000 |
0.00749163 |
0.00995586 |
|
Joly, Township of |
0.00833145 |
0.01090000 |
none |
none |
|
Kapuskasing, Town of |
0.01090000 |
0.01090000 |
0.00801284 |
none |
|
Kawartha Lakes, City of |
0.01090000 |
0.01340000 |
0.01340000 |
0.01090000 |
|
Kearney, Town of |
0.00616396 |
0.00787864 |
none |
none |
|
Kenora, City of |
0.01090000 |
0.01090000 |
0.01036607 |
none |
|
Kerns, Township of |
0.00598921 |
none |
0.00872614 |
none |
|
Killarney, Municipality of |
0.00669961 |
0.01090000 |
none |
0.00503304 |
|
Kingston, City of |
0.01340000 |
0.01340000 |
0.01281245 |
none |
|
Kirkland Lake, Town of |
0.01090000 |
0.01090000 |
0.01067417 |
none |
|
La Vallee, Township of |
0.00959102 |
0.01090000 |
0.01090000 |
0.00108169 |
|
Laird, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Lake of The Woods, Township of |
0.00933566 |
none |
none |
0.00794888 |
|
Lambton, County of |
0.01327731 |
0.01340000 |
0.01090000 |
0.04110152 |
|
Lanark, County of |
0.01273846 |
0.01340000 |
0.01340000 |
0.01090000 |
|
Larder Lake, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Latchford, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Leeds and Grenville, United Counties of |
0.01292307 |
0.01340000 |
0.01299977 |
0.01238738 |
|
Lennox and Addington, County of |
0.01340000 |
0.01340000 |
0.01090000 |
0.01340000 |
|
London, City of |
0.01340000 |
0.01340000 |
0.01340000 |
0.01340000 |
|
Macdonald, Meredith, Aberdeen and Aberdeen Additional, Township of |
0.01090000 |
0.01090000 |
0.00956239 |
0.01090000 |
|
Machar, Township of |
0.00800581 |
0.00653313 |
0.00625619 |
0.01090000 |
|
Machin, Township of |
0.01090000 |
0.00522453 |
0.01090000 |
0.01090000 |
|
Magnetawan, Municipality of |
0.00715788 |
0.01030650 |
none |
0.01090000 |
|
Manitouwadge, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Marathon, Town of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Markstay-Warren, Municipality of |
0.01090000 |
0.00835477 |
0.01090000 |
0.01090000 |
|
Matachewan, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Mattawa, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Mattawan, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Mattice-Val Cote, Township of |
0.01090000 |
0.01090000 |
0.00462067 |
0.01090000 |
|
McDougall, Township of |
0.00763441 |
0.01090000 |
none |
none |
|
McGarry, Township of |
0.01090000 |
0.00437918 |
none |
none |
|
McKellar, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
McMurrich/Monteith, Township of |
0.00924201 |
0.00419674 |
0.00205798 |
0.01090000 |
|
Middlesex, County of |
0.01310859 |
0.01340000 |
0.01214859 |
0.01090000 |
|
Moonbeam, Township of |
0.01090000 |
0.01090000 |
0.01042921 |
none |
|
Moosonee, Town of |
0.00692086 |
0.01090000 |
none |
0.01090000 |
|
Morley, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Muskoka, District Municipality of |
0.00695872 |
0.00812446 |
0.00445306 |
0.00810302 |
|
Nairn and Hyman, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Neebing, Municipality of |
0.00469321 |
0.01090000 |
0.01090000 |
0.00653559 |
|
Niagara, Region of |
0.01090000 |
0.01340000 |
0.01090000 |
0.01785182 |
|
Nipigon, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Nipissing, Township of |
0.00950936 |
0.00259046 |
none |
0.00783128 |
|
Norfolk, County of |
0.01340000 |
0.01340000 |
0.01340000 |
none |
|
North Bay, City of |
0.01090000 |
0.01090000 |
0.01038112 |
none |
|
Northeastern Manitoulin and the Islands, Town of |
0.00964262 |
0.01090000 |
none |
0.00660553 |
|
Northumberland, County of |
0.01340000 |
0.01340000 |
0.01164855 |
0.01340000 |
|
O’Connor, Township of |
0.01007642 |
0.01062662 |
none |
0.01090000 |
|
Oliver Paipoonge, Municipality of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Opasatika, Township of |
0.01007654 |
0.01090000 |
0.00558365 |
0.00655047 |
|
Orillia, City of |
0.01232844 |
0.01340000 |
0.01340000 |
0.01217787 |
|
Ottawa, City of |
0.01079574 |
0.01340000 |
0.01337891 |
0.01187199 |
|
Owen Sound, City of |
0.01340000 |
0.01340000 |
0.01090000 |
0.01340000 |
|
Oxford, County of |
0.01340000 |
0.01340000 |
0.01033737 |
0.01340000 |
|
Papineau-Cameron, Township of |
0.00906844 |
0.01090000 |
0.00615035 |
0.00656102 |
|
Parry Sound, Town of |
0.00865026 |
0.00668842 |
0.01090000 |
none |
|
Peel, Region of |
0.01018727 |
0.01171562 |
0.01253343 |
0.00971516 |
|
Pelee, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Pembroke, City of |
0.01340000 |
0.01340000 |
0.01021789 |
none |
|
Perry, Township of |
0.00903618 |
0.00601329 |
0.00620408 |
0.01090000 |
|
Perth, County of |
0.01090000 |
0.01340000 |
0.01340000 |
0.01090000 |
|
Peterborough, City of |
0.01340000 |
0.01340000 |
0.01090000 |
none |
|
Peterborough, County of |
0.01090000 |
0.01340000 |
0.01090000 |
0.01090000 |
|
Pickle Lake, Township of |
0.00595940 |
0.00060624 |
none |
0.00476252 |
|
Plummer Additional, Township of |
0.01090000 |
0.01090000 |
0.00797712 |
none |
|
Powassan, Municipality of |
0.00988788 |
0.01090000 |
0.00796239 |
0.01090000 |
|
Prescott and Russell, United Counties of |
0.01090000 |
0.01340000 |
0.01090000 |
0.01090000 |
|
Prescott, Separate Town of |
0.01340000 |
0.01340000 |
0.01090000 |
none |
|
Prince, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Prince Edward, County of |
0.00746446 |
0.01340000 |
0.00530954 |
0.00347859 |
|
Quinte West, City of |
0.01320429 |
0.01340000 |
0.01090000 |
none |
|
Rainy River, Town of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Red Lake, Municipality of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Red Rock, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Renfrew, County of |
0.01340000 |
0.01340000 |
0.01090000 |
0.01093561 |
|
Ryerson, Township of |
0.00722455 |
0.01090000 |
none |
none |
|
Sable-Spanish Rivers, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Sault Ste. Marie, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Schreiber, Township of |
0.01090000 |
none |
none |
none |
|
Seguin, Township of |
0.00671306 |
0.01090000 |
0.01036179 |
0.00477927 |
|
Shedden, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Shuniah, Township of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Simcoe, County of |
0.01090000 |
0.01340000 |
0.01301304 |
0.01090000 |
|
Sioux Lookout, Municipality of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Sioux Narrows-Nestors Falls, Township of |
0.01056647 |
0.00802423 |
none |
0.01090000 |
|
Smiths Falls, Separated Town of |
0.01340000 |
0.01340000 |
0.01284865 |
none |
|
Smooth Rock Falls, Town of |
0.01090000 |
0.01090000 |
0.00964483 |
0.01090000 |
|
South Algonquin, Township of |
0.00528520 |
0.01090000 |
none |
0.00759181 |
|
South River, Village of |
0.00986635 |
0.00831461 |
0.00423159 |
none |
|
St. Charles, Municipality of |
0.00586817 |
none |
0.01090000 |
0.00612933 |
|
St. Joseph, Township of |
0.00774608 |
0.01090000 |
none |
0.00833062 |
|
St. Marys, Separated Town of |
0.01090000 |
0.01340000 |
0.01301659 |
0.01090000 |
|
St. Thomas, City of |
0.01340000 |
0.01340000 |
0.00914467 |
none |
|
Stormont, Dundas and Glengarry, United Counties of |
0.01340000 |
0.01340000 |
0.01083193 |
0.05908938 |
|
Stratford, City of |
0.01340000 |
0.01340000 |
0.01090000 |
0.01340000 |
|
Strong, Township of |
0.00715004 |
0.01090000 |
0.00584065 |
0.00958929 |
|
Sudbury, City of Greater |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Sundridge, Village of |
0.01090000 |
0.01090000 |
0.00678291 |
none |
|
Tarbutt and Tarbutt Additional, Township of |
0.01090000 |
0.01090000 |
none |
none |
|
Tehkummah, Township of |
0.00960667 |
0.01090000 |
none |
0.00814534 |
|
Temagami, Municipality of |
0.01090000 |
0.01090000 |
0.00965380 |
none |
|
Temiskaming Shores, Town of |
0.01090000 |
0.01090000 |
0.00841985 |
0.01090000 |
|
Terrace Bay, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
The Archipelago, Township of |
0.00641223 |
0.00768599 |
none |
0.00160309 |
|
The North Shore, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Thessalon, Town of |
0.01090000 |
0.00861103 |
0.00683699 |
none |
|
Thornloe, Village of |
0.01090000 |
0.01090000 |
none |
none |
|
Thunder Bay, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Timmins, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Toronto, City of |
0.01090000 |
0.01160773 |
0.01340000 |
none |
|
Val Rita-Harty, Township of |
0.01090000 |
0.01090000 |
0.00714119 |
0.01090000 |
|
Waterloo, Region of |
0.01340000 |
0.01340000 |
0.01064979 |
0.01340000 |
|
Wawa, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Wellington, County of |
0.01000583 |
0.01340000 |
0.01340000 |
0.00911084 |
|
West Nipissing, Municipality of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
White River, Township of |
0.01090000 |
0.01090000 |
none |
0.01090000 |
|
Whitestone, Municipality of |
0.00598621 |
0.01015510 |
none |
0.01090000 |
|
Windsor, City of |
0.01322745 |
0.01340000 |
0.01340000 |
none |
|
York, Region of |
0.00966480 |
0.01090000 |
0.01340000 |
0.00585489 |
O. Reg. 26/18, s. 5.
table 2
tax rate for business properties in municipalities with optional commercial classes for 2018
(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 |
0.01340000 |
0.01090000 |
0.01340000 |
0.01090000 |
|
Espanola, Town of |
0.01090000 |
none |
0.01090000 |
none |
|
Essex, County of |
0.01324316 |
0.01090000 |
none |
0.00688606 |
|
Hamilton, City of |
0.01097090 |
none |
none |
0.01097090 |
|
Kenora, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Lambton, County of |
0.01340000 |
0.01340000 |
0.01340000 |
0.00745681 |
|
Marathon, Town of |
0.01090000 |
none |
0.01090000 |
0.01090000 |
|
Ottawa, City of |
0.01090000 |
0.01340000 |
0.00875448 |
0.00601711 |
|
Sault Ste. Marie, City of |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Smooth Rock Falls, Town of |
0.01090000 |
none |
none |
0.01090000 |
|
Windsor, City of |
0.01340000 |
0.01340000 |
0.01340000 |
0.00884488 |
O. Reg. 26/18, s. 5.
table 3
tax rate for business properties in municipalities with optional industrial classes for 2018
(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 |
0.01090000 |
0.01090000 |
|
Chatham-Kent, Municipality of |
0.01340000 |
0.01340000 |
|
Dryden, City of |
0.01090000 |
0.01090000 |
|
Dubreuilville, Township of |
0.01090000 |
0.01090000 |
|
Ear Falls, Township of |
0.01090000 |
0.01090000 |
|
Elgin, County of |
0.01340000 |
0.01340000 |
|
Espanola, Town of |
0.01090000 |
0.01090000 |
|
Essex, County of |
0.01340000 |
0.01340000 |
|
Fort Frances, Town of |
0.01090000 |
0.01090000 |
|
Hamilton, City of |
0.01240910 |
0.01240910 |
|
Hearst, Town of |
0.01090000 |
0.01090000 |
|
Iroquois Falls, Town of |
0.01090000 |
0.01090000 |
|
James, Township of |
0.01090000 |
0.01090000 |
|
Kapuskasing, Town of |
0.01090000 |
0.01090000 |
|
Kenora, City of |
0.01090000 |
0.01090000 |
|
Lambton, County of |
0.01340000 |
0.01340000 |
|
Leeds and Grenville, United Counties of |
0.01340000 |
0.01340000 |
|
Lennox and Addington, County of |
0.01340000 |
0.01340000 |
|
Marathon, Town of |
0.01090000 |
0.01090000 |
|
Orillia, City of |
0.01340000 |
0.01340000 |
|
Ottawa, City of |
0.01340000 |
0.01340000 |
|
Owen Sound, City of |
0.01340000 |
0.01340000 |
|
Powassan, Municipality of |
0.01090000 |
0.01090000 |
|
Prescott and Russell, United Counties of |
0.01340000 |
0.01340000 |
|
Quinte West, City of |
0.01340000 |
0.01340000 |
|
Red Lake, Municipality of |
0.01090000 |
0.01090000 |
|
Renfrew, County of |
0.01340000 |
0.01340000 |
|
Sault Ste. Marie, City of |
0.01090000 |
0.01090000 |
|
Smooth Rock Falls, Town of |
0.01090000 |
0.01090000 |
|
St. Thomas, City of |
0.01340000 |
0.01340000 |
|
Stormont, Dundas and Glengarry, United Counties of |
0.01340000 |
0.01340000 |
|
Sudbury, City of Greater |
0.01090000 |
0.01090000 |
|
Thessalon, Town of |
0.00660472 |
0.01090000 |
|
Thunder Bay, City of |
0.01090000 |
0.01090000 |
|
Timmins, City of |
0.01090000 |
0.01090000 |
|
Windsor, City of |
0.01340000 |
0.01340000 |
O. Reg. 26/18, s. 5.
table 4
tax rate for business properties in unattached unorganized territories for 2018
(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 |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Cochrane |
Cochrane-Iroquois Falls Locality Education |
0.00926459 |
0.01090000 |
0.00731468 |
0.00935980 |
|
Cochrane |
Hearst Locality Education |
0.00751988 |
0.00899650 |
0.00543371 |
0.01090000 |
|
Cochrane |
James Bay Lowlands Locality Education |
0.01090000 |
none |
none |
none |
|
Cochrane |
Kap SRF and District Locality Education |
0.01090000 |
0.00375903 |
0.00692711 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00992566 |
0.01090000 |
0.01090000 |
0.00761651 |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01090000 |
none |
0.01090000 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01090000 |
0.01068273 |
0.01090000 |
0.01090000 |
|
Kenora |
Keewatin-Patricia District Locality Education |
0.00805266 |
none |
none |
none |
|
Kenora |
Kenora Locality Education |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Kenora |
Red Lake Locality Education |
0.00804098 |
0.01090000 |
0.01090000 |
0.00237269 |
|
Kenora |
Sturgeon Lake Locality Education |
0.00757397 |
none |
none |
none |
|
Manitoulin |
Manitoulin Locality Education |
0.00878465 |
0.00860081 |
none |
none |
|
Nipissing |
Nipissing Combined School Boards |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Nipissing |
Timiskaming Board of Education |
0.00896196 |
none |
0.01090000 |
none |
|
Parry Sound |
East Parry Sound Board of Education |
0.00866934 |
0.01090000 |
0.00905668 |
none |
|
Parry Sound |
South River Township School Authority |
0.00846534 |
0.01090000 |
none |
none |
|
Parry Sound |
West Parry Sound Board of Education |
0.00685789 |
0.00879616 |
none |
none |
|
Rainy River |
Atikokan Locality Education |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00951733 |
0.01090000 |
none |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00718686 |
0.00592343 |
none |
none |
|
Rainy River |
Mine Centre DSA Locality Education |
0.00225157 |
0.00344584 |
none |
none |
|
Sudbury |
Asquith Garvey DSA Locality Education |
0.00548571 |
0.00694098 |
none |
none |
|
Sudbury |
Chapleau Locality Education |
0.00947452 |
0.01090000 |
none |
none |
|
Sudbury |
Espanola Locality Education |
0.00935357 |
0.00616296 |
none |
none |
|
Sudbury |
Foleyet DSA Locality Education |
0.01090000 |
none |
none |
none |
|
Sudbury |
Gogama DSA Locality Education |
0.00761065 |
none |
none |
none |
|
Sudbury |
Missarenda DSA Locality Education |
0.00499172 |
0.01090000 |
none |
none |
|
Sudbury |
Sudbury Locality Education |
0.01090000 |
0.01090000 |
none |
none |
|
Thunder Bay |
Allanwater DSA Locality Education |
0.00231828 |
none |
none |
none |
|
Thunder Bay |
Armstrong DSA Locality Education |
0.00683295 |
0.01090000 |
none |
none |
|
Thunder Bay |
Auden DSA Locality Education |
0.00086367 |
none |
none |
none |
|
Thunder Bay |
Ferland DSA Locality Education |
0.00061582 |
none |
none |
none |
|
Thunder Bay |
Lake Superior Locality Education |
0.01090000 |
0.01090000 |
none |
none |
|
Thunder Bay |
Lakehead Locality Education |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
|
Thunder Bay |
Nipigon Red Rock Locality Education |
0.00610460 |
0.01090000 |
0.01090000 |
none |
|
Thunder Bay |
Savant Lake DSA Locality Education |
0.00565533 |
none |
none |
0.00522055 |
|
Thunder Bay |
Upsala DSA Locality Education |
0.00532647 |
0.00437052 |
0.00318436 |
0.00687216 |
|
Timiskaming |
Kirkland Lake Locality Education |
0.01090000 |
0.01090000 |
0.01090000 |
none |
|
Timiskaming |
Timiskaming Locality Education |
0.01090000 |
0.01090000 |
0.01090000 |
0.01090000 |
O. Reg. 26/18, s. 5.
Tables 5-16 Revoked: O. Reg. 177/07, s. 15.
Tables 17-20 Revoked: O. Reg. 114/11, s. 8.
