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O. Reg. 74/03: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed March 13, 2003 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 74/03

made under the

education act

Made: March 6, 2003
Filed: March 13, 2003
Printed in The Ontario Gazette: March 29, 2003

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is amended by striking out “subsection (2)” in the portion before paragraph 1 and substituting “subsections (2) and (3)”.

(2) Paragraph 2 of subsection 1 (1) of the Regulation is revoked and the following substituted:

2. 0.373 per cent per year for 2001 and 2002.

3. 0.335 per cent per year for 2003.

(3) Paragraph 2 of subsection 1 (2) of the Regulation is revoked and the following substituted:

2. 0.09325 per cent per year for 2001 and 2002.

(4) Section 1 of the Regulation is amended by adding the following subsection:

(3) The tax rate for school purposes for 2003 for property in the farm property class and the managed forests property class, as prescribed under the Assessment Act, is 0.08375 per cent of the assessed value of the property.

2. Section 2 of the Regulation is amended by adding the following subsection:

(6) For 2003, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 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. 

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

(2.7) The tax rates set out in Table 14 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2003 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 “(2.5) and (2.6)” in the portion before paragraph 1 and substituting “(2.5), (2.6) and (2.7)”.

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

(7) For 2003, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 are the following rates for the following classes of property:

1. For the commercial classes, 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 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.

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

TABLE 13

TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2003

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipe line Property Class

Alberton, Township of

0.01153885

0.01082568

0.05132495

Armour, Township of

0.01041853

0.00409721

0.00740306

Armstrong, Township of

0.01830750

0.02079374

0.01255019

Assiginack, Township of

0.01202920

0.00814339

 

Atikokan, Township of

0.02906358

0.02140385

0.03027131

Baldwin, Township of

0.01328390

0.00551717

0.01220607

Barrie Island, Township of

0.00634010

0.01444787

 

Barrie, City of

0.01822864

0.02032655

0.01328870

Belleville, City of

0.02312286

0.03026372

0.01576919

Billings, Township of

0.00966411

0.01424371

 

Black River-Matheson, Township of

0.02589356

0.01809375

0.01040783

Blind River, Town of

0.02776623

0.02637413

0.01486282

Bonfield, Township of

0.01392781

0.01514040

0.00808828

Brant, County of

0.02262608

0.02953992

0.02003558

Brantford, City of

0.02262835

0.03156082

0.01594348

Brethour, Township of

 

 

0.02979236

Brockville, City of

0.02376009

0.03392761

0.01658834

Bruce Mines, Town of

0.01372292

0.01755636

0.00744535

Bruce, County of

0.01586307

0.02301182

0.01194898

Burk’s Falls, Village of

0.01389305

0.01797216

0.01218552

Burpee and Mills, Township of

0.00747740

 

 

Callander, Municipality of

0.01505980

0.01851026

0.01252394

Calvin, Township of

0.00773506

0.01757069

0.01156463

Carling, Township of

0.00726104

0.01159340

 

Casey, Township of

0.00765824

0.03171447

 

Central Manitoulin, Township of

0.00965790

0.01129020

 

Chamberlain, Township of

0.00505600

0.00398160

0.01231043

Chapleau, Township of

0.01499596

0.01190577

 

Chapple, Township of

0.00881947

0.00872972

0.05746142

Charlton and Dack, Municipality of

0.01593890

0.01533673

0.01201198

Chatham-Kent, Municipality of

0.02074322

0.03089728

0.01781212

Chisholm, Township of

0.00911156

0.00510120

 

Cobalt, Town of

0.02426786

 

0.01455246

Cochrane Town of

0.02128434

0.01443275

0.00977070

Cockburn Island, Township of

0.01720229

 

 

Coleman, Township of

0.01724394

0.03762397

0.01347851

Conmee, Township of

0.01902648

0.01364082

 

Cornwall, City of

0.02482739

0.03379317

0.01804743

Dawson, Township of

0.02494781

0.00771705

0.03406351

Dorion, Township of

0.03334456

 

0.03124249

Dryden, City of

0.01810094

0.03246709

0.01566018

Dubreuilville, Township of

0.02062824

0.02981829

 

Dufferin, County of

0.01532871

0.02489587

0.01031315

Durham, Region of

0.01729741

0.02483850

0.01625565

Dymond, Township of

0.02502445

0.00175438

0.01049378

Ear Falls, Township of

0.02212025

0.03332929

0.02803488

East Ferris, Township of

0.01239053

0.01604024

0.02105809

Elgin, County of

0.01657160

0.03398089

0.01211651

Elliot Lake, City of

0.02759106

0.02845531

0.00955150

Emo, Township of

0.01585628

0.02270413

0.04516052

Englehart, Town of

0.01634070

0.02351195

0.02068808

Espanola, Town of

0.02107512

0.03863214

0.01877409

Essex, County of

0.01674744

0.02905078

0.02005959

Evanturel Township of

0.01262165

0.01001952

0.01341535

Fauquier-Strickland, Township of

0.01577708

0.00990071

0.00840289

Fort Frances, Town of

0.02547896

0.02258637

0.02139994

French River, Municipality of

0.01723604

0.02178357

 

Frontenac, County of

0.02224256

0.02390303

 

Gananoque, Separated Town of

0.02255423

0.03219802

0.01385170

Gauthier, Township of

0.01087016

0.00951580

 

Gillies, Township of

0.01251214

0.00913380

 

Gordon, Township of

0.01279903

0.00743526

 

Gore Bay, Town of

0.01506877

0.01241651

 

Greenstone, Municipality of

0.01733819

0.02462846

0.00383279

Grey, County of

0.02041873

0.02836812

0.01621322

Guelph, City of

0.02084987

0.02928298

0.02221798

Haileybury, Town of

0.01954135

0.02249337

0.00964939

Haldimand, County of

0.02083936

0.02862861

0.01977094

Haliburton, County of

0.01566596

0.01565195

 

Halton, Region of

0.01623239

0.02314354

0.01385005

Hamilton, City of

0.02534236

0.02946139

0.01455976

Harley, Township of

0.01592432

0.02634583

 

Harris, Township of

0.01712300

0.01219403

0.01423560

Hastings, County of

0.01319398

0.01715841

0.01305967

Hearst, Town of

0.01175623

0.01807157

0.00893544

Hilliard Township

 

 

0.03426411

Hilton Beach, Village of

0.01395817

0.01396500

 

Hilton, Township of

0.01172726

0.00374522

 

Hornepayne, Township of

0.01341474

0.01813676

 

Hudson, Township of

0.01592586

0.01232147

0.00708534

Huron Shores, Municipality of

0.02085728

0.01510515

0.01390646

Huron, County of

0.01386027

0.01500232

0.00531790

Ignace, Township of

0.01790754

0.01119204

0.01244114

Iroquois Falls, Town of

0.02076276

0.02849679

0.00998227

James, Township of

0.03097699

0.01833329

 

Jocelyn, Township of

0.01231726

0.00918098

 

Johnson, Township of

0.01461700

 

0.00835698

Joly, Township of

0.01200797

 

 

Kapuskasing, Town of

0.02277549

0.03234936

0.00967968

Kawartha Lakes, City of

0.01867929

0.02767729

0.02179841

Kearney, Town of

0.01019061

0.00786527

 

Kenora, City of

0.01925686

0.03166329

0.01265274

Kerns, Township of

0.00831495

 

0.01058387

Killarney, Municipality of

0.01091863

0.01368593

 

Kingston, City of

0.02240816

0.03463981

0.01838916

Kirkland Lake, Town of

0.02896253

0.02528659

0.01253883

La Vallee, Township of

0.01318947

0.01736578

0.06132087

Laird, Township of

0.01561603

0.00900363

 

Lake of The Woods, Township of

0.01413301

 

 

Lambton,County of

0.02128445

0.03154906

0.01534570

Lanark, County of

0.01903940

0.03104435

0.02005905

Larder Lake, Township of

0.01672958

0.01038640

 

Latchford, Town of

0.03024829

0.02059063

0.01206504

Leeds & Grenville, County of

0.01900382

0.03424416

0.01997740

Lennox and Addington, County of

0.02121051

0.03341423

0.01619593

London, City of

0.02696036

0.03269197

0.01934027

Macdonald, Meredith & Aberdeen, Additional Township of

0.01472700

0.01228900

0.01173645

Machar, Township of

0.01260343

0.00538031

0.00865434

Machin, Township of

0.01339071

0.00841006

0.01675003

Magnetawan, Municipality of

0.01080393

0.00768496

 

Manitouwadge, Township of

0.02749526

0.03221475

 

Marathon, Town of

0.02128508

0.03857607

 

Markstay-Warren, Municipality of

0.01304219

0.00940570

0.03473800

Matachewan, Township of

0.02016734

0.03044213

 

Mattawa, Town of

0.01575672

0.02330314

0.01279399

Mattawan, Township of

0.01579007

0.00309800

0.02516782

Mattice-Val Cote, Township of

0.02094019

0.02862423

0.00530096

McDougall, Township of

0.00793602

0.02082371

 

McGarry, Township of

0.01394405

0.00435627

 

McKellar, Township of

0.01028574

0.01137582

 

McMurrich/Monteith, Township of

0.01351589

0.00424642

0.00131640

Michipicoten, Township of

0.02426623

0.01872929

 

Middlesex, County of

0.01815313

0.02541411

0.01697323

Moonbeam, Township of

0.02573548

0.01186581

0.01303410

Moosonee, Town of

0.00821000

0.01445000

 

Morley, Township of

0.01444504

0.00483046

0.06110487

Muskoka, District of

0.00982677

0.01161686

0.00578040

Nairn and Hyman, Township of

0.02379894

0.02447045

0.03906735

Neebing, Municipality of

0.00808399

 

0.06059213

New Liskeard, Town of

0.03121392

0.02799507

0.01166147

Niagara, Region of

0.01802873

0.03169343

0.01554359

Nipigon, Township of

0.02817029

0.01700170

0.01914946

Nipissing, Township of

0.01401899

0.00280190

 

Norfolk, County of

0.02145729

0.02792138

0.01862939

North Bay, City of

0.02376693

0.02343513

0.01296604

Northeastern Manitoulin & the Islands, Town of

0.01211599

0.01308534

 

Northumberland, County of

0.02149776

0.03357449

0.01694492

O’Connor, Township of

0.01381992

0.01091202

 

Oliver And Paipoonge, Township of

0.02035864

0.03040413

0.01869101

Opasatika, Township of

0.01185016

0.01349479

0.00654097

Orillia, City of

0.01983166

0.02686408

0.02367490

Ottawa, City of

0.02111924

0.02434085

0.01736676

Owen Sound, City of

0.02041873

0.02836812

0.01621322

Oxford, County of

0.02212018

0.03168159

0.01321408

Papineau-Cameron, Township of

0.01165489

0.01953952

0.00716370

Parry Sound, Town of

0.01040402

0.00903652

0.01520908

Peel, Region of

0.01825042

0.02151155

0.01641233

Pelee, Township of

0.01644546

0.01004206

 

Pembroke, City of

0.02203329

0.03397579

0.01220654

Perry, Township of

0.01166076

0.01003592

0.00843118

Perth, County of

0.01680424

0.02435653

0.01876613

Peterborough, City of

0.02328370

0.03497002

0.01454144

Peterborough, County of

0.01745204

0.02563009

0.01450144

Pickle Lake, Township of

0.00703838

0.00099918

 

Plummer, Additional Township of

0.01405500

0.01692333

0.00966383

Powassan, Municipality of

0.01177146

0.01433768

0.01122233

Prescott and Russell, County of

0.01733804

0.02822630

0.01386436

Prescott, Separate Town of

0.02010697

0.03412146

0.01327956

Prince Edward, County of

0.01044370

0.02075440

0.00609361

Prince, Township of

0.01701747

0.01484144

 

Quinte West, City of

0.02056411

0.02681512

0.01599803

Rainy River, Town of

0.02122131

0.02098156

0.02692544

Red Lake, Municipality of

0.02349599

0.02941951

 

Red Rock, Township of

0.01775427

0.03541265

0.01556969

Renfrew, County of

0.02011652

0.03205616

0.01431701

Ryerson, Township of

0.01180035

0.01652800

 

Sable-Spanish Rivers, Township of

0.01680010

0.01281840

 

Sault Ste. Marie, City of

0.02112944

0.03055335

0.01712807

Schreiber, Township of

0.03220905

 

 

Seguin, Township of

0.00811818

0.01400268

0.01367889

Shedden, Township of

0.01684752

0.01684752

 

Shuniah, Township of

0.03031595

0.03694602

0.02973049

Simcoe, County of

0.01950711

0.03009579

0.01818230

Sioux Lookout, Municipality of

0.01649671

0.02659753

 

Sioux Narrows-Nestors Falls, Township of

0.01385613

0.00917034

 

Smiths Falls, Separated Town

0.02403131

0.03022637

0.01665046

Smooth Rock Falls, Town of

0.02498568

0.02525856

0.01203843

South Algonquin, Township of

0.00691640

0.00953822

 

South River, Village of

0.01246395

0.00790067

0.00460660

St Joseph, Township of

0.00861430

0.01135658

 

St Marys, Separated Town of

0.01535143

0.02835821

0.01666541

St Thomas, City of

0.02140708

0.03324383

0.01060538

St. Charles, Municipality of

0.01016477

0.05767121

0.02791990

Stormont, Dundas & Glengarry, County of

0.02229403

0.03145299

0.01442497

Stratford, City of

0.02459793

0.03141040

0.01386930

Strong, Township of

0.01053151

0.01215126

0.00798739

Sudbury, City of Greater

0.02115349

0.02924264

0.01508509

Sundridge Village of

0.01242420

0.01037683

0.00768318

Tarbutt and Tarbutt, Additional Township of

0.01524618

0.01723500

 

Tehkummah, Township of

0.01295100

0.01041200

 

Temagami, Municipality of

0.02343569

0.03254850

0.01196640

Terrace Bay, Township of

0.02944404

0.03139067

 

The Archipelago, Township of

0.00957009

 

 

The North Shore, Township of

0.02940903

0.01932014

 

Thessalon, Town of

0.01609419

0.01532966

0.00764172

Thornloe Village, of

0.01123000

0.02070447

 

Thunder Bay, City of

0.02693808

0.03252869

0.01382397

Timmins, City of

0.02467821

0.03062767

0.02264766

Toronto, City of

0.02299733

0.02501734

0.01843759

Val Rita-Harty, Township of

0.01819076

0.01923279

0.00855498

Waterloo, Region of

0.02232400

0.02968823

0.01317219

Wellington, County of

0.01461710

0.02612564

0.02088748

West Nipissing, Municipality of

0.01605098

0.03401289

0.02222236

White River, Township of

0.02747184

0.02004172

 

Whitestone, Municipality of

0.00911149

0.00877609

 

Windsor, City of

0.01963909

0.03329223

0.01876892

York, Region of

0.01758765

0.02033891

0.01786748

TABLE 14

TAX RATES FOR BUSINESS PROPERTIES IN
UNATTACHED UNORGANIZED TERRITORIES FOR 2003

Territory

Tax Rate - Expressed as a
Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipe line Property Class

Nipissing, District of

Timiskaming Board of Education

0.01435674

 

0.01415985

Nipissing Combined School Boards

0.01439500

0.02172868

0.02648770

Parry Sound, District of

South River Township School Authority

0.01153664

 

 

West Parry Sound Board of Education

0.00889579

0.00856680

 

East Parry Sound Board of Education

0.01489479

0.02317260

0.01298757

Manitoulin, District of

Manitoulin Locality Education

0.01107600

0.01045100

 

Sudbury, District of

Sudbury Locality Education

0.01906500

0.02600905

 

Espanola Locality Education

0.01474412

0.00725019

 

Chapleau Locality Education

0.00996800

0.01323149

 

Foleyet DSA Locality Education

0.01064878

 

 

Gogama DSA Locality Education

0.00828528

 

 

Asquith Garvey DSA Locality Education

0.00525700

0.01104682

 

Missarenda DSA Locality Education

0.00630456

0.00344662

 

Timiskaming, District of

Kirkland Lake Locality Education

0.02570700

0.03185848

0.01772706

Timiskaming Locality Education

0.02758133

0.03247167

0.01687400

Cochrane, District of

Hearst Locality Education

0.01178900

0.00943380

0.00643335

Kap SRF and District Locality Education

0.01746500

0.00396600

0.00848530

Cochrane-Iroquois Falls Locality Education

0.01571200

0.02027136

0.00876870

James Bay Lowlands Locality Education

0.02092552

 

 

Algoma, District of

Sault Ste. Marie Locality Education

0.02492739

0.02663053

0.01479727

Thunder Bay, District of

Allanwater DSA Locality Education

0.00062557

 

 

Nipigon Red Rock Locality Education

0.00397279

 

0.01885525

Lake Superior Locality Education

0.02607040

0.02984675

 

Lakehead Locality Education

0.01790274

0.03429833

0.02811702

Auden DSA Locality Education

0.00653100

 

 

Armstrong DSA Locality Education

0.00736600

 

 

Savant Lake DSA Locality Education

0.00816726

 

 

Upsala DSA Locality Education

0.00825700

0.00416799

0.00334557

Rainy River, District of

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

0.01316900

0.01471558

 

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

0.00879075

0.00929328

 

Mine Centre DSA Locality Education

0.00425756

0.00361400

 

Atikokan Locality Education

0.02012046

0.02716246

0.07956714

Kenora, District of

Summer Beaver DSA Locality Education

0.00239665

 

 

Kenora Locality Education

0.01907300

0.01514932

0.02228662

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

0.01165046

0.01616102

0.01988119

Keewatin-Patricia District Locality Education

0.01339171

 

 

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

0.01609000

 

0.01670843

Red Lake Locality Education

0.01263800

0.01793267

0.01912324

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

0.01342253

0.00906001

0.02034146

Sturgeon Lake Locality Education

0.00594022

 

 

Janet Ecker

Minister of Finance

Dated on March 6, 2003.