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O. Reg. 439/98: TAX RATES UNDER SECTION 21.1 OF THE ACT FOR 1998 AND SUBSEQUENT YEARS
under Provincial Land Tax Act, R.S.O. 1990, c. P.32
Skip to contentProvincial Land Tax Act
Loi sur l’impôt foncier provincial
ontario REGULATION 439/98
Amended to O. Reg. 97/06
Tax Rates Under Section 21.1 of the Act for 1998 and Subsequent Years
Historical version for the period March 30, 2006 to May 1, 2007.
This Regulation is made in English only.
1. This Regulation prescribes the tax rates for the purposes of subsection 21.1 (3) of the Act for 1998 and subsequent years. O. Reg. 439/98, s. 1; O. Reg. 347/99, s. 1; O. Reg. 362/00, s. 1.
2. (1) For the residential property class and the multi-residential property class, as prescribed under the Assessment Act, the tax rates set out in Table 1 to this Regulation are prescribed for the territories set out in Table 1. O. Reg. 439/98, s. 2 (1); O. Reg. 519/01, s. 2; O. Reg. 75/03, s. 1 (1).
(2) For the farm property class and the managed forests property class, as prescribed under the Assessment Act, the tax rate, for each territory set out in Table 1, is 0.25 of the tax rate for the territory for the residential/farm property class. O. Reg. 439/98, s. 2 (2); O. Reg. 519/01, s. 2; O. Reg. 75/03, s. 1 (2).
3. (1) Despite subsection 2 (1), the tax rates set out in Table 2 to this Regulation are prescribed for 2001 and 2002 for the territories set out in that Table for the residential/farm property class and the multi-residential property class, as prescribed under the Assessment Act. O. Reg. 519/01, s. 3; O. Reg. 130/02, s. 1 (1).
(2) Despite subsection 2 (2), the tax rate equal to 0.25 per cent of the tax rate for the residential/farm property class set out opposite the name of a territory in Table 2 to this Regulation is prescribed for 2001 and 2002 as the tax rate for that territory for the farmlands property class and the managed forests property class, as prescribed under the Assessment Act. O. Reg. 519/01, s. 3; O. Reg. 130/02, s. 1 (2).
4. (1) Despite subsection 2 (1), the tax rates set out in Table 3 to this Regulation are prescribed for 2003 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act. O. Reg. 75/03, s. 2.
(2) Despite subsection 2 (2), the tax rate equal to 0.25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 3 to this Regulation is prescribed for 2003 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act. O. Reg. 75/03, s. 2.
5. (1) Despite subsection 2 (1), the tax rates set out in Table 4 to this Regulation are prescribed for 2004 and 2005 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act. O. Reg. 114/04, s. 1; O. Reg. 82/05, s. 1 (1).
(2) Despite subsection 2 (2), the tax rate equal to 25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 4 to this Regulation is prescribed for 2004 and 2005 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act. O. Reg. 114/04, s. 1; O. Reg. 82/05, s. 1 (2).
6. (1) Despite subsection 2 (1), the tax rates set out in Table 5 to this Regulation are prescribed for 2006 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act. O. Reg. 97/06, s. 1.
(2) Despite subsection 2 (2), the tax rate equal to 25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 5 to this Regulation is prescribed for 2006 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act. O. Reg. 97/06, s. 1.
TABLE 1
Tax rates for the residential/farm property class and the multi-residential property class for 1998 and 1999
|
Territory |
Tax rates — Expressed as a Fraction of Assessed Value |
|
|
|
Residential/ farm property class |
Multi-residential property class |
|
Nipissing D |
|
|
|
Murchison Lyell Sabine Localities |
0.000000 |
0.000000 |
|
Timiskaming Board of Education |
0.002736 |
0.000000 |
|
Nipissing Combined School Boards |
0.001375 |
0.000000 |
|
Parry Sound D |
|
|
|
South River Township School Authority |
0.003131 |
0.000000 |
|
Magnetawan Township School Authority |
0.002093 |
0.000000 |
|
West Parry Sound Board of Education |
0.000312 |
0.000000 |
|
East Parry Sound Board of Education |
0.002833 |
0.000000 |
|
Manitoulin D |
|
|
|
Manitoulin Locality Education |
0.001623 |
0.000000 |
|
Sudbury D |
|
|
|
Sudbury Locality Education |
0.004137 |
0.000000 |
|
Espanola Locality Education |
0.005347 |
0.000000 |
|
Chapleau Locality Education |
0.001636 |
0.003121 |
|
Foyelet DSA Locality Education |
0.000622 |
0.000000 |
|
Gogama DSA Locality Education |
0.000203 |
0.000000 |
|
Asquith Garvey DSA Locality Education |
0.001564 |
0.001060 |
|
Missarenda DSA Locality Education |
0.000000 |
0.000000 |
|
Timiskaming D |
|
|
|
Kirkland Lake Locality Education |
0.002830 |
0.000000 |
|
Timiskaming Locality Education |
0.003033 |
0.002770 |
|
Cochrane D |
|
|
|
Hearst Locality Education |
0.000000 |
0.000000 |
|
Kap SRF And Dist Locality Education |
0.002726 |
0.000000 |
|
Cochrane Iroquois Falls BR Math Locality |
0.000521 |
0.000000 |
|
Moosonee Dev Area Bd |
0.000740 |
0.004700 |
|
James Bay Lowlands Locality Education |
0.001045 |
0.000000 |
|
Algoma D |
|
|
|
Sault Ste Marie Locality Education |
0.004061 |
0.016493 |
|
Central Algoma Locality Education |
0.003331 |
0.000000 |
|
Michipicoten Locality Education |
0.003918 |
0.000000 |
|
North Shore Locality Education |
0.009156 |
0.000000 |
|
Thunder Bay D |
|
|
|
Collins DSA Locality Education |
0.000000 |
0.000000 |
|
Allan Water DSA Locality Education |
0.000000 |
0.000000 |
|
Geraldton Locality Education |
0.003829 |
0.000000 |
|
Nipigon Red Rock Locality Education |
0.000534 |
0.000000 |
|
Lake Superior Locality Education |
0.001601 |
0.007706 |
|
Lakehead Locality Education |
0.002115 |
0.000000 |
|
Auden DSA Locality Education |
0.000364 |
0.000000 |
|
Ferland DSA Locality Education |
0.000000 |
0.000000 |
|
Armstrong DSA Locality Education |
0.000000 |
0.002347 |
|
Caramat DSA Locality Education |
0.011203 |
0.000000 |
|
Kashabowie DSA Locality Education |
0.000000 |
0.000000 |
|
Kilkenny DSA Locality Education |
0.000762 |
0.000000 |
|
Savant Lake DSA Locality Education |
0.000000 |
0.000000 |
|
Upsala DSA Locality Education |
0.000000 |
0.000000 |
|
Rainy River D |
|
|
|
Fort Frances Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.003227 |
0.000000 |
|
Fort Frances Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.002609 |
0.000000 |
|
Mine Centre DSA Locality Education |
0.000000 |
0.000000 |
|
Atikokan Locality Education |
0.001173 |
0.000000 |
|
Kenora D |
|
|
|
Slate Falls DSA |
0.000000 |
0.000000 |
|
Summer Beaver DSA Locality Education |
0.000000 |
0.000000 |
|
Kenora Locality Education |
0.001437 |
0.000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.001476 |
0.002453 |
|
Dryden Locality Education (assessment roll numbers beginning with “6091”) |
0.000000 |
0.000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.002310 |
0.000000 |
|
Red Lake Locality Education |
0.003412 |
0.000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.002144 |
0.001602 |
|
Sturgeon Lake Locality Education |
0.000000 |
0.000000 |
O. Reg. 439/98, Table; O. Reg. 708/98, s. 1; O. Reg. 347/99, s. 2; O. Reg. 519/01, s. 4.
TABLE 2
Tax rates for the residential/farm property class and the multi-residential property class for 2001 and 2002
|
Territory |
Tax rates — Expressed as a Fraction of Assessed Value |
|
|
|
Residential/ farm property class |
Multi-residential property class |
|
Nipissing D |
|
|
|
Timiskaming Board of Education |
0.00255585 |
0.00000000 |
|
Nipissing Combined School Boards |
0.00140261 |
0.00000000 |
|
Parry Sound D |
|
|
|
South River Township School Authority |
0.00322503 |
0.00000000 |
|
West Parry Sound Board of Education |
0.00031322 |
0.00000000 |
|
East Parry Sound Board of Education |
0.00287125 |
0.00000000 |
|
Manitoulin D |
|
|
|
Manitoulin Locality Education |
0.00165371 |
0.00000000 |
|
Sudbury D |
|
|
|
Sudbury Locality Education |
0.00372645 |
0.00000000 |
|
Espanola Locality Education |
0.00494088 |
0.00000000 |
|
Chapleau Locality Education |
0.00125012 |
0.00303748 |
|
Foyelet DSA Locality Education |
0.00060643 |
0.00000000 |
|
Gogama DSA Locality Education |
0.00020105 |
0.00000000 |
|
Asquith Garvey DSA Locality Education |
0.00148457 |
0.00106000 |
|
Missarenda DSA Locality Education |
0.00000000 |
0.00000000 |
|
Timiskaming D |
|
|
|
Kirkland Lake Locality Education |
0.00279066 |
0.00000000 |
|
Timiskaming Locality Education |
0.00300258 |
0.00287654 |
|
Cochrane D |
|
|
|
Hearst Locality Education |
0.00000000 |
0.00000000 |
|
Kapuskasing SRF And Dist Locality Education |
0.00248804 |
0.00000000 |
|
Cochrane-Iroquois Falls Locality Education |
0.00056686 |
0.00000000 |
|
James Bay Lowlands Locality Education |
0.00096340 |
0.00000000 |
|
Algoma D |
|
|
|
Sault Ste Marie Locality Education |
0.00438612 |
0.01791286 |
|
Thunder Bay D |
|
|
|
Allanwater DSA Locality Education |
0.00000000 |
0.00000000 |
|
Nipigon Red Rock Locality Education |
0.00049696 |
0.00000000 |
|
Lake Superior Locality Education |
0.00145290 |
0.00835819 |
|
Lakehead Locality Education |
0.00221971 |
0.00000000 |
|
Auden DSA Locality Education |
0.00029145 |
0.00000000 |
|
Armstrong DSA Locality Education |
0.00000000 |
0.00173239 |
|
Caramat DSA Locality Education |
0.00694586 |
0.00000000 |
|
Kilkenny DSA Locality Education |
0.00089452 |
0.00000000 |
|
Savant Lake DSA Locality Education |
0.00000000 |
0.00000000 |
|
Upsala DSA Locality Education |
0.00000000 |
0.00000000 |
|
Rainy River D |
|
|
|
Fort Frances Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00266366 |
0.00000000 |
|
Fort Frances Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00182314 |
0.00000000 |
|
Mine Centre DSA Locality Education |
0.00000000 |
0.00000000 |
|
Atikokan Locality Education |
0.00097377 |
0.00000000 |
|
Kenora D |
|
|
|
Kenora Locality Education |
0.00131024 |
0.00000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00155021 |
0.00215711 |
|
Keewatin-Patricia Dist Locality Ed |
0.00000000 |
0.00000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00193665 |
0.00000000 |
|
Red Lake Locality Education |
0.00311981 |
0.00000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00202946 |
0.00217266 |
|
Sturgeon Lake Locality Education |
0.00000000 |
0.00000000 |
O. Reg. 519/01, s. 5.
TABLE 3
Tax rates for the residential property class and the multi-residential property class for 2003
|
Territory |
Tax Rate — Expressed as a |
||
|
|
Residential property class |
Multi-residential property class |
|
|
Nipissing, District of |
|
|
|
|
Timiskaming Board of Education |
0.00260882 |
|
|
|
Nipissing Combined School Boards |
0.00138578 |
|
|
|
Parry Sound, District of |
|
|
|
|
South River Township School Authority |
0.00304614 |
|
|
|
West Parry Sound Board of Education |
0.00026702 |
|
|
|
East Parry Sound Board of Education |
0.00274363 |
|
|
|
Manitoulin, District of |
|
|
|
|
Manitoulin Locality Education |
0.00157830 |
|
|
|
Sudbury, District of |
|
|
|
|
Sudbury Locality Education |
0.00382542 |
|
|
|
Espanola Locality Education |
0.00472676 |
|
|
|
Chapleau Locality Education |
0.00130426 |
0.00292322 |
|
|
Foleyet DSA Locality Education |
0.00062729 |
|
|
|
Gogama DSA Locality Education |
0.00020590 |
|
|
|
Asquith Garvey DSA Locality Education |
0.00163686 |
0.00101061 |
|
|
Timiskaming, District of |
|
|
|
|
Kirkland Lake Locality Education |
0.00272632 |
|
|
|
Timiskaming Locality Education |
0.00272660 |
0.00415500 |
|
|
Cochrane, District of |
|
|
|
|
Kap SRF and District Locality Education |
0.00239708 |
|
|
|
Cochrane-Iroquois Falls Locality Education |
0.00052485 |
|
|
|
James Bay Lowlands Locality Education |
0.00088113 |
|
|
|
Algoma, District of |
|
|
|
|
Sault Ste. Marie Locality Education |
0.00421895 |
0.02327568 |
|
|
Thunder Bay, District of |
|
|
|
|
Nipigon Red Rock Locality Education |
0.00050892 |
|
|
|
Lake Superior Locality Education |
0.00121485 |
0.00787361 |
|
|
Lakehead Locality Education |
0.00205460 |
|
|
|
Auden DSA Locality Education |
0.00019082 |
|
|
|
Armstrong DSA Locality Education |
|
0.00179170 |
|
|
Rainy River, District of |
|
|
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00231745 |
|
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00166126 |
|
|
|
Atikokan Locality Education |
0.00090426 |
|
|
|
Kenora, District of |
|
|
|
|
Summer Beaver DSA Locality Education |
|
|
|
|
Kenora Locality Education |
0.00122213 |
|
|
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00147700 |
0.00215711 |
|
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00171996 |
|
|
|
Red Lake Locality Education |
0.00313839 |
|
|
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00192010 |
0.00276846 |
|
O. Reg. 75/03, s. 3; O. Reg. 369/03, s. 1.
TABLE 4
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2004 and 2005
|
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value |
|
|
|
Residential Property Class |
Multi-Residential Property Class |
|
Nipissing, District of |
|
|
|
Timiskaming Board of Education |
0.00222760 |
|
|
Nipissing Combined School Boards |
0.00128576 |
|
|
Parry Sound, District of |
|
|
|
South River Township School Authority |
0.00280219 |
|
|
West Parry Sound Board of Education |
0.00025996 |
|
|
East Parry Sound Board of Education |
0.00233883 |
|
|
Manitoulin, District of |
|
|
|
Manitoulin Locality Education |
0.00159798 |
|
|
Sudbury, District of |
|
|
|
Sudbury Locality Education |
0.00381296 |
|
|
Espanola Locality Education |
0.00473248 |
|
|
Chapleau Locality Education |
0.00131597 |
0.00474499 |
|
Foleyet DSA Locality Education |
0.00077257 |
|
|
Gogama DSA Locality Education |
0.00019033 |
|
|
Asquith Garvey DSA Locality Education |
0.00152035 |
0.00100000 |
|
Timiskaming, District of |
|
|
|
Kirkland Lake Locality Education |
0.00264656 |
|
|
Timiskaming Locality Education |
0.00256932 |
|
|
Cochrane, District of |
|
|
|
Kap SRF and District Locality Education |
0.00240632 |
|
|
Cochrane-Iroquois Falls Locality Education |
0.00055382 |
|
|
James Bay Lowlands Locality Education |
0.00086526 |
|
|
Algoma, District of |
|
|
|
Sault Ste. Marie Locality Education |
0.00397989 |
0.02335163 |
|
Thunder Bay, District of |
|
|
|
Nipigon Red Rock Locality Education |
0.00049714 |
|
|
Lake Superior Locality Education |
0.00107252 |
0.00848862 |
|
Lakehead Locality Education |
0.00196346 |
|
|
Auden DSA Locality Education |
0.00020518 |
|
|
Rainy River, District of |
|
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “590”) |
0.00202913 |
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00150434 |
|
|
Atikokan Locality Education |
0.00085430 |
|
|
Kenora, District of |
|
|
|
Kenora Locality Education |
0.00116123 |
|
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00140993 |
0.00233502 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00180685 |
|
|
Red Lake Locality Education |
0.00270841 |
|
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00182264 |
0.00294191 |
O. Reg. 114/04, s. 2; O. Reg. 82/05, s. 2.
TABLE 5
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2006
|
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value |
|
|
|
Residential Property Class |
Multi-Residential Property Class |
|
Nipissing, District of |
|
|
|
Timiskaming Board of Education |
0.00192248 |
|
|
Nipissing Combined School Boards |
0.00122661 |
|
|
Parry Sound, District of |
|
|
|
South River Township School Authority |
0.00204230 |
|
|
West Parry Sound Board of Education |
0.00019026 |
|
|
East Parry Sound Board of Education |
0.00185855 |
|
|
Manitoulin, District of |
|
|
|
Manitoulin Locality Education |
0.00155616 |
|
|
Sudbury, District of |
|
|
|
Sudbury Locality Education |
0.00342413 |
|
|
Espanola Locality Education |
0.00445696 |
|
|
Chapleau Locality Education |
0.00155047 |
0.00463170 |
|
Foleyet DSA Locality Education |
0.00085164 |
|
|
Gogama DSA Locality Education |
0.00021070 |
|
|
Asquith Garvey DSA Locality Education |
0.00152681 |
0.00220314 |
|
Timiskaming, District of |
|
|
|
Kirkland Lake Locality Education |
0.00264450 |
|
|
Timiskaming Locality Education |
0.00268976 |
|
|
Cochrane, District of |
|
|
|
Kap SRF and District Locality Education |
0.00249575 |
|
|
Cochrane-Iroquois Falls Locality Education |
0.00055833 |
|
|
James Bay Lowlands Locality Education |
0.00092150 |
|
|
Algoma, District of |
|
|
|
Sault Ste. Marie Locality Education |
0.00400961 |
0.02985543 |
|
Thunder Bay, District of |
|
|
|
Nipigon Red Rock Locality Education |
0.00045881 |
|
|
Lake Superior Locality Education |
0.00102858 |
0.00862319 |
|
Lakehead Locality Education |
0.00187073 |
|
|
Auden DSA Locality Education |
0.00020554 |
|
|
Rainy River, District of |
|
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00168322 |
0.00167371 |
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00128105 |
|
|
Atikokan Locality Education |
0.00077495 |
|
|
Kenora, District of |
|
|
|
Kenora Locality Education |
0.00098995 |
|
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00134033 |
0.00209719 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00168188 |
|
|
Red Lake Locality Education |
0.00256427 |
|
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00172950 |
0.00275266 |
O. Reg. 97/06, s. 2.