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O. Reg. 439/98: TAX RATES UNDER SECTION 21.1 OF THE ACT
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
Tax Rates Under Section 21.1 of the Act
Historical version for the period May 2, 2007 to April 21, 2008.
Last amendment: O. Reg. 175/07.
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. O. Reg. 439/98, s. 1; O. Reg. 347/99, s. 1; O. Reg. 362/00, s. 1; O. Reg. 175/07, s. 2.
2.-5. Revoked: O. Reg. 175/07, s. 3.
6. (1) The tax rates set out in Table 5 to this Regulation are prescribed for 2006 and 2007 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; O. Reg. 175/07, s. 4 (1).
(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 and 2007 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; O. Reg. 175/07, s. 4 (2).
Tables 1-4 Revoked: O. Reg. 175/07, s. 5.
TABLE 5
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2006 AND 2007
|
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; O. Reg. 175/07, s. 6.