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O. Reg. 138/02: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed April 18, 2002 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 138/02

made under the

Education act

Made: April 18, 2002
Filed: April 18, 2002
Printed in The Ontario Gazette: May 4, 2002

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. Section 2 of Ontario Regulation 400/98 is amended by adding the following subsection:

(5) For 2002, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality.

2. (1) Section 3 of the Regulation is amended by adding the following subsection:

(2.6) The tax rates set out in Table 11 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2002 for the property classes prescribed under the Assessment Act in the territories set out in the Table. 

(2) Subsection 3 (3) of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:

(3) The tax rates prescribed under subsections (2), (2.1), (2.2), (2.3), (2.4), (2.5) and (2.6) are 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:

. . . . .

3. Section 8 of the Regulation is amended by adding the following subsections:

(8) Despite section 7, the tax rate for school purposes for 2000 for the City of Elliott Lake for property in the industrial property class is 0.03300000.

(9) Despite section 7, the tax rates for school purposes for 2000 for the Municipality of Magnetawan are,

(a) 0.01114944 for property in the commercial property class; and

(b) 0.00794849 for property in the industrial property class.

(10) Despite section 7, the tax rates for school purposes for 2000 for the City of Owen Sound are,

(a) 0.03741497 for property in the industrial property class; and

(b) 0.04512568 for property in the large industrial property class.

4. Section 9 of the Regulation is amended by adding the following subsections:

(3) For 2002, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 are the following rates for the following classes of property:

1. For the commercial 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 industrial property 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.

(4) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the commercial property class if it were not in the optional property class:

1. The 2002 tax rate for the business property is equal to the 2001 tax rate for property in the optional property class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the tax rates are equal for 2001 and 2002 for property in the commercial property class in the municipality in which the business property is located.

2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.

3. The 2002 tax rate for the business property is the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply.

(5) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the industrial property class if it were not in the optional property class:

1. The 2002 tax rate for the business property is equal to its 2001 tax rate if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the tax rates are equal for 2001 and 2002 for property in the industrial property class in the municipality in which the business property is located.

2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.

3. The 2002 tax rate for the business property is the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply.

(6) In subsections (4) and (5),

“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.

5. Section 10 of the Regulation is revoked and the following substituted:

10. (1) The tax rate for school purposes for 2001 for the City of Hamilton for property in the commercial property class is 0.02935146.

(2) The tax rate for school purposes for 2001 for the City of Hamilton for property in the industrial property class is 0.04006776.

6. The Regulation is amended by adding the following Tables:

 

TABLE 10
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2002

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipeline Property

Class

Alberton, Township of

0.01190955

0.01107915

0.05647475

Armour, Township of

0.01088830

0.00409721

0.00812490

Armstrong, Township of

0.01830750

0.02328361

0.01352351

Assiginack, Township of

0.01202920

0.00818670

 

Atikokan, Township of

0.03076440

0.02900914

0.03317816

Baldwin, Township of

0.01328390

0.00551717

0.01347754

Barrie, City of

0.01979077

0.02420117

0.01407785

Barrie Island, Township of

0.00681394

0.01444787

 

Belleville, City of

0.02389553

0.03331197

0.01681705

Billings, Township of

0.00966411

0.01424371

 

Black River-Matheson, Township of

0.02589356

0.01809375

0.01123694

Blind River, Town of

0.02776623

0.02940896

0.01515063

Bonfield, Township of

0.01412964

0.01800652

0.00847340

Brant, County of

0.02454071

0.03254361

0.02143168

Brantford, City of

0.02386006

0.03437221

0.01670102

Brethour, Township of

 

 

0.03196768

Brockville, City of

0.02433536

0.03781128

0.01748998

Bruce, County of

0.01685266

0.02395808

0.01313486

Bruce Mines, Town of

0.01372292

0.01755636

0.00740489

Burk’s Falls, Village of

0.01474500

0.02117223

0.01272930

Burpee And Mills, Township of

0.00747740

 

 

Calvin, Township of

0.00797686

0.02790793

0.01218129

Carling, Township of

0.00779394

0.01159340

 

Casey, Township of

0.01311294

0.03221056

 

Central Manitoulin, Township of

0.00965790

0.01265866

 

Chamberlain, Township of

0.00505600

0.00398160

0.01326043

Chapleau, Township of

0.01499596

0.01190577

 

Chapple, Township of

0.00881947

0.00990616

0.06405332

Charlton, Town of

0.00996660

0.01533673

 

Chatham-Kent, Municipality of

0.02221276

0.03254761

0.01908648

Chisholm, Township of

0.01225209

0.00510120

 

Cobalt, Town of

0.02426786

 

0.01476490

Cochrane, Town of

0.02128434

0.01847614

0.01050333

Cockburn Island, Township of

0.01720229

 

 

Coleman, Township of

0.01724394

0.03762397

0.01476506

Conmee, Township of

0.01902648

0.01716067

 

Cornwall, City of

0.02654294

0.03651744

0.01890200

Dack, Township of

0.01783561

 

0.01293799

Dawson, Township of

0.02648155

0.00771705

0.03820025

Dorion, Township of

0.03369540

 

0.03389059

Dryden, Town of

0.01810094

0.03491028

0.01701742

Dubreuilville, Township of

0.02224051

0.02981829

 

Dufferin, County of

0.01672522

0.02849383

0.01099406

Durham, Region of

0.01940433

0.03162512

0.01730720

Dymond, Township of

0.02502445

0.00175438

0.01138050

Ear Falls, Township of

0.02467052

0.03688455

0.03171375

East Ferris, Township of

0.01305569

0.01714782

0.02306304

Elgin, County of

0.01792400

0.03398089

0.01267879

Elliot Lake, City of

0.02759106

0.02954377

0.00963503

Emo, Township of

0.01710659

0.02698442

0.04986708

Englehart, Town of

0.01634070

0.03023000

0.02127544

Espanola, Town of

0.02107512

0.03863214

0.01919617

Essex, County of

0.01795822

0.03193761

0.02160279

Evanturel, Township of

0.01262165

0.01001952

0.01445562

Fauquier-Strickland, Township of

0.01577708

0.00990071

0.00904205

Fort Frances, Town of

0.02593684

0.02385913

0.02259276

French River, Municipality of

0.01723604

0.02266279

 

Frontenac, County of

0.02323930

0.03468634

 

Gananoque, Separated Town of

0.02256774

0.03709727

0.01438905

Gauthier, Township of

0.01087016

0.00951580

 

Gillies, Township of

0.01298355

0.00960502

 

Gordon, Township of

0.01323421

0.00743526

 

Gore Bay, Town of

0.01506877

0.01496467

 

Greenstone, Municipality of

0.01739853

0.02635245

0.00415112

Grey, County of

0.02026201

0.02868109

0.01412421

Guelph, City of

0.02256149

0.03315283

0.02332090

Haileybury, Town of

0.01954135

0.02789067

0.01049542

Haldimand, County of

0.02294162

0.03245060

0.02093686

Haliburton, County of

0.01662593

0.01857271

 

Halton, Region of

0.01832099

0.02803141

0.01459365

Hamilton, City of

0.02840097

0.03554517

0.01545241

Harley, Township of

0.01653652

0.03138640

 

Harris, Township of

0.01712300

0.01219403

0.01567354

Hastings, County of

0.01391709

0.01965782

0.01419480

Hearst, Town of

0.01175623

0.01807157

0.00962236

Hilliard, Township of

 

 

0.03677359

Hilton Beach, Village of

0.01396500

0.01396500

 

Hilton, Township of

0.01172726

0.00706800

 

Himsworth North, Township of

0.01519363

0.01855622

0.01371884

Hornepayne, Township of

0.01341474

0.01813676

 

Hudson, Township of

0.01655000

0.01575400

0.00764889

Huron, County of

0.01451060

0.01651735

0.00578969

Huron Shores, Municipality of

0.02164388

0.02245495

0.01417434

Ignace, Township of

0.01790754

0.01273961

0.01304179

Iroquois Falls, Town of

0.02076276

0.03187753

0.01081795

James, Township of

0.03097699

0.01833329

 

Jocelyn, Township of

0.01361405

0.01115200

 

Johnson, Township of

0.01506430

 

0.00853204

Joly, Township of

0.01448611

 

 

Kapuskasing, Town of

0.02277549

0.03234936

0.01042050

Kawartha Lakes, City of

0.01980246

0.02783395

0.02386279

Kearney, Town of

0.01042014

0.01003158

 

Kenora, City of

0.01925686

0.03286194

0.01371570

Kerns, Township of

0.00831495

 

0.01141982

Killarney, Municipality of

0.01091863

0.01368593

 

Kingston, City of

0.02240816

0.03463981

0.01973896

Kirkland Lake, Town of

0.02896253

0.02671263

0.01307154

La Vallee, Township of

0.01321923

0.01736578

0.06858779

Laird, Township of

0.01591569

0.01484110

 

Lake of The Woods, Township of

0.01428760

 

 

Lambton, County of

0.02304471

0.03391719

0.01681466

Lanark, County of

0.02019692

0.03471884

0.02139531

Larder Lake, Township of

0.01672958

0.01789186

 

Latchford, Town of

0.03024829

0.02059063

0.01319936

Leeds & Grenville, County of

0.01969304

0.03772732

0.02161918

Lennox and Addington, County of

0.02190083

0.03341423

0.01762337

London, City of

0.02866251

0.03528106

0.02034120

Macdonald, Meredith & Aberdeen,
Additional Township of

0.01472700

0.01228900

0.01196479

Machar, Township of

0.01307270

0.00546854

0.00950721

Machin, Township of

0.01339071

0.00841006

0.01808677

Magnetawan, Municipality of

0.01149244

0.00794849

 

Manitouwadge, Township of

0.02807273

0.03221475

 

Marathon, Town of

0.02141267

0.03872377

 

Markstay-Warren, Municipality of

0.01304219

0.01037159

0.03734571

Matachewan, Township of

0.02016734

0.03044213

 

Mattawa, Town of

0.01592473

0.02468148

0.01306685

Mattawan, Township of

0.01600200

0.00309800

0.02720845

Mattice-Val Cote, Township of

0.02094019

0.02952733

0.00573313

McDougall, Township of

0.00968310

0.02183324

 

McGarry, Township of

0.01394405

0.00435627

 

McKellar, Township of

0.01104469

0.01185471

 

McMurrich / Monteith, Township of

0.01519000

0.00457000

0.00150811

Michipicoten, Township of

0.02426623

0.02173051

 

Middlesex, County of

0.01950968

0.02771045

0.01816658

Moonbeam, Township of

0.02573548

0.01818574

0.01400268

Moosonee, Town of

0.00821000

0.01445000

 

Morley, Township of

0.01461582

0.00487610

0.06832932

Muskoka, District of

0.01029433

0.01241464

0.00623877

Nairn & Hyman, Township of

0.02379894

0.03266477

0.04265765

Neebing, Municipality of

0.00815815

 

0.06564147

New Liskeard, Town of

0.03121392

0.03039333

0.01223680

Niagara, Region of

0.01905554

0.03466836

0.01644132

Nipigon, Township of

0.02837003

0.01781553

0.02057659

Nipissing, Township of

0.01401899

0.00438066

 

Norfolk, County of

0.02294162

0.03245060

0.01993731

North Bay, City of

0.02437355

0.02934667

0.01383795

Northeastern Manitoulin & the Islands, Town of

0.01211599

0.01358476

0.00503200

Northumberland, County of

0.02286479

0.03571485

0.01828160

O’Connor, Township of

0.01381992

0.01091202

 

Oliver And Paipoonge, Township of

0.02035864

0.03040413

0.02160104

Opasatika, Township of

0.01185016

0.01725584

0.00706030

Orillia, City of

0.02109397

0.03426344

0.02513852

Ottawa, City of

0.02333261

0.02518223

0.01821300

Owen Sound, City of

0.02244124

0.03416010

0.02003121

Oxford, County of

0.02268259

0.03306183

0.01436592

Papineau-Cameron, Township of

0.01182700

0.02540000

0.00761418

Parry Sound, Town of

0.01070892

0.00934780

0.01552710

Peel, Region of

0.02075397

0.02668928

0.01679101

Pelee, Township of

0.01644546

0.01004206

 

Pembroke, City of

0.02375064

0.03793298

0.01288405

Perry, Township of

0.01250406

0.01078771

0.00921863

Perth, County of

0.01723213

0.02573598

0.02027956

Peterborough, City of

0.02415422

0.03638794

0.01533568

Peterborough, County of

0.01997991

0.02645412

0.01607615

Pickle Lake, Township of

0.00706362

0.00108270

 

Plummer, Additional Township of

0.01405500

0.01772300

0.00985646

Powassan, Municipality of

0.01233750

0.01761128

0.01228572

Prescott and Russell, County of

0.01832223

0.03184565

0.01509556

Prescott, Separate Town of

0.02107856

0.03619413

0.01411503

Prince Edward, County of

0.01086606

0.02075440

0.00630233

Prince, Township of

0.01701747

0.01731501

 

Quinte West, City of

0.02192044

0.03112575

0.01708797

Rainy River, Town of

0.02122131

0.02706492

0.02812509

Red Lake, Municipality of

0.02377136

0.02990513

 

Red Rock, Township of

0.01776152

0.04097603

0.01797943

Renfrew, County of

0.02169585

0.03684164

0.01512213

Ryerson, Township of

0.01229000

0.01652800

 

Sable-Spanish Rivers, Township of

0.01730190

0.01281840

 

Sault Ste Marie, City of

0.02112944

0.03115461

0.01809031

Schreiber, Township of

0.03220905

 

 

Seguin, Township of

0.00877002

0.01765764

0.01508484

Shedden, Township of

0.01684752

0.01684752

 

Shuniah, Township of

0.03031595

0.03694602

0.03331870

Simcoe, County of

0.02109397

0.03426344

0.01992737

Sioux Lookout, Town of

0.01675165

0.02659753

 

Sioux Narrows Nestors Falls, Township of

0.01393956

0.01325114

 

Smiths Falls, Separated Town

0.02481666

0.03608927

0.01742537

Smooth Rock Falls, Town of

0.02498568

0.03255708

0.01293110

South Algonquin, Township of

0.00700504

0.01227166

 

South River, Village of

0.01330154

0.00971514

0.00598858

St. Joseph, Township of

0.00961870

0.01578192

 

St. Marys, Separated Town of

0.01627342

0.02967726

0.01797295

St. Thomas, City of

0.02225286

0.03324383

0.01112837

St. Charles, Municipality of

0.01016477

0.05767121

0.02941804

Stormont, Dundas & Glengarry, County of

0.02331448

0.03795759

0.01543212

Stratford, City of

0.02562323

0.03328641

0.01459847

Strong, Township of

0.01053151

0.01642853

0.00872143

Sudbury, Greater City of

0.02115349

0.03009026

0.01542652

Sundridge, Village of

0.01307203

0.01351132

0.00781977

Tarbutt and Tarbutt, Additional Township of

0.01539400

0.01723500

 

Tehkummah, Township of

0.01295100

0.01041200

 

Temagami, Town of

0.02354877

0.03340387

0.01299826

Terrace Bay, Township of

0.02944404

0.03139067

 

The Archipelago, Township of

0.00968729

 

 

The North Shore, Township of

0.02946257

0.02180140

 

Thessalon, Town of

0.01609419

0.01839596

0.00779205

Thornloe, Village of

0.01123000

0.02933133

 

Thunder Bay, City of

0.02697313

0.03304493

0.02434196

Timmins, City of

0.02467821

0.03062767

0.02371784

Toronto, City of

0.02652745

0.03428008

0.01936741

Val Rita-Harty, Township of

0.01819076

0.01923279

0.00930359

Waterloo, Region of

0.02495366

0.03352019

0.01400355

Wellington, County of

0.01623958

0.02933622

0.02273248

West Nipissing, Town of

0.01626016

0.03401289

0.02400673

White River, Township of

0.03056789

0.02256978

 

Whitestone, Township of

0.00911149

0.01023149

 

Windsor, City of

0.02095888

0.03560525

0.01965113

York, Region of

0.02002016

0.02503122

0.01830697

 

TABLE 11
TAX RATES FOR BUSINESS PROPERTIES IN
UNATTACHED UNORGANIZED TERRITORIES FOR 2002

Territory

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property
Class

Industrial Property

Class

Pipeline Property

Class

Nipissing, District of

Timiskaming Board of Education

0.01435674

 

0.01542798

Nipissing Combined School Boards

0.01439500

0.02634700

0.02844612

Parry Sound, District of

South River Township School Authority

0.01227300

 

 

West Parry Sound Board of Education

0.00889579

0.00856680

 

East Parry Sound Board of Education

0.01515700

0.02317260

0.01423701

Manitoulin, District of

Manitoulin Locality Education

0.01107600

0.01045100

 

Sudbury, District of

Sudbury Locality Education

0.01906500

0.02759273

 

Espanola Locality Education

0.01474412

0.00874600

 

Chapleau Locality Education

0.00996800

0.01401700

 

Foleyet DSA Locality Education

0.01064878

 

 

Gogama DSA Locality Education

0.00828528

 

 

Asquith Garvey DSA Locality Education

0.00525700

0.01126500

 

Missarenda DSA Locality Education

0.00634690

0.00344662

 

Timiskaming, District of

Kirkland Lake Locality Education

0.02570700

0.03492110

0.01900790

Timiskaming Locality Education

0.02758133

0.03247167

0.01836065

Cochrane, District of

Hearst Locality Education

0.01178900

0.00943380

0.00694474

Kap SRF and Dist Locality Education

0.01746500

0.00396600

0.00914132

Cochrane-Iroquois Falls Locality Education

0.01571200

0.02030778

0.00947028

James Bay Lowlands Locality Education

0.02092552

 

 

Algoma, District of

Sault Ste. Marie Locality Education

0.02492739

0.02663053

0.01503594

Thunder Bay, District of

Allanwater DSA Locality Education

0.00629500

 

 

Nipigon Red Rock Locality Education

0.00397279

 

0.02027476

Lake Superior Locality Education

0.02902973

0.03074400

 

Lakehead Locality Education

0.01805373

0.03429833

0.03020403

Auden DSA Locality Education

0.00653100

 

 

Armstrong DSA Locality Education

0.00736600

 

 

Caramat DSA Locality Education

 

 

 

Kilkenny DSA Locality Education

 

 

 

Savant Lake DSA Locality Education

0.00816726

 

 

Upsala DSA Locality Education

0.00825700

0.00527408

0.00365522

Rainy River, District of

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

0.01316900

0.01653000

 

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

0.00879075

0.00929328

 

Mine Centre DSA Locality Education

0.00741800

0.00361400

 

Atikokan Locality Education

0.02101180

0.02800390

0.08918694

Kenora, District of

Summer Beaver DSA Locality Education

0.01073700

 

 

Kenora Locality Education

0.01907300

0.01514932

0.02423099

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

0.01321800

0.01673132

0.01992124

Keewatin-Patricia Dist Locality Education

0.01339171

 

 

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

0.01609000

 

0.01803785

Red Lake Locality Education

0.01263800

0.01793267

0.01940976

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

0.01342253

0.00926451

0.02200915

Sturgeon Lake Locality Education

0.00629172

 

 

 

Janet L. Ecker

Minister of Finance

Dated on April 18, 2002.

18/02