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O. Reg. 656/05: GENERAL

filed December 13, 2005 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 656/05

made under the

assessment act

Made: December 13, 2005
Filed: December 13, 2005
Published on e-Laws: December 15, 2005
Printed in The Ontario Gazette: December 31, 2005

Amending O. Reg. 282/98

(General)

1. Ontario Regulation 282/98 is amended by adding the following Part:

part v.1
assessment of the managed forests property class and related land

Determination of Current Value

32.1 (1) The current value of land in the managed forests property class shall be determined as follows for the 2006 and subsequent taxation years:

1. Determine the value of the land in accordance with subsection 19 (5.2) of the Act.

2. Determine the value of the land in accordance with subsection (2).

3. If the value determined under paragraph 1 is less than the value determined under paragraph 2, the current value of the land is the value determined under paragraph 1.

4. If the value determined under paragraph 2 is less than 31 per cent of the value determined under paragraph 1, the current value of the land is the amount calculated by multiplying the value determined under paragraph 1 by 0.31.

5. In any other case, the current value of the land is the value determined under paragraph 2.

(2) For the purposes of paragraph 2 of subsection (1), the value of the land is determined as follows:

1. Determine whether the municipality or locality in which the land is located is listed in Column 2 of Table 1 to Part IX.1 of this Regulation.  If it is, take the step described in paragraph 2.  If it is not, take the steps described in paragraphs 4 and 5.

2. If the municipality or locality is listed in Column 2 of Table 1, determine whether the land band for the land, as assigned by the assessment corporation, is listed in Column 3 of Table 1 for the applicable municipality or locality.  If it is, take the steps described in paragraphs 3 and 5.  If it is not, take the steps described in paragraphs 4 and 5.

3. For land located in a municipality or locality listed in Column 2 of Table 1 and assigned to a land band listed in Column 3 of Table 1, identify the applicable value per acre of the land as set out in Column 4 of Table 1.

4. For any other land, identify the applicable value per acre of the land as set out in Column 2 of Table 2 to Part IX.1 of this Regulation using the land band assigned to the land by the assessment corporation.

5. The value of the land is calculated by multiplying the applicable value per acre of the land by the acreage.

(3) In this section,

“land band” means a geographic area in which similar farm properties sell for similar prices, as determined by the assessment corporation under subsection 19 (5) of the Act.

Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class

32.2 (1) This section applies if a parcel of land contains both land in the managed forests property class and land in another property class.

(2) The current value of the land shall be determined as follows for the 2006 and subsequent taxation years:

1. Determine the current value of the land in the managed forests property class under subsection 19 (5.2) of the Act.

2. Determine the current value of the land in the managed forests property class under section 32.1 of this Regulation.

3. Subtract the amount determined under paragraph 2 from the amount determined under paragraph 1.  If the amount determined under paragraph 2 is greater than the amount determined under paragraph 1, the amount calculated under this paragraph is deemed to be zero.

4. Subtract the amount calculated under paragraph 3 from the current value of the entire parcel of land.

5. The amount calculated under paragraph 4 is the current value of the land.

2. The Regulation is amended by adding the following Part:

part ix.1
tables re assessment of managed forests property class

table 1
managed forest values by municipality and land band

Column 1

Column 2

Column 3

Column 4

CntyMun Code

Municipal Name

Land Band

Value per Acre ($)

Municipalities (alphabetical order)

 

 

 

1134

Addington Highlands Township

013

178

3946

Adelaide Metcalfe Township

067

901

3946

Adelaide Metcalfe Township

085

1,248

4301

Adjala-Tosorontio Township

052

1,079

4301

Adjala-Tosorontio Township

093

1,795

4742

Admaston/Bromley Township

019

228

1805

Ajax Town

107

2,896

5911

Alberton Township

006

170

0231

Alfred And Plantagenet Township

012

165

0231

Alfred And Plantagenet Township

015

311

0231

Alfred And Plantagenet Township

018

371

4621

Algonquin Highlands Township

013

178

1450

Alnwick/Haldimand Township

028

642

1450

Alnwick/Haldimand Township

047

851

2208

Amaranth Township

034

725

3729

Amherstburg Town

081

2,347

4905

Archipelago Township

011

499

4919

Armour Township

011

276

5436

Armstrong Township

010

320

4103

Arran-Elderslie Municipality

033

700

4070

Ashfield-Colborne-Wawanosh Township

051

909

4070

Ashfield-Colborne-Wawanosh Township

055

996

1501

Asphodel-Norwood Township

035

372

5111

Assiginack Township

010

220

0819

Athens Township

019

262

0706

Augusta Township

021

294

1946

Aurora Town

106

5,681

5228

Baldwin Township

010

163

1262

Bancroft Town

013

184

5131

Barrie Island Township

010

227

3401

Bayham Municipality

056

695

3401

Bayham Municipality

063

768

0924

Beckwith Township

024

275

1208

Belleville City

031

346

5121

Billings Township

010

217

5614

Black River-Matheson Township

002

118

3245

Blandford Blenheim Township

087

1,357

3245

Blandford Blenheim Township

095

1,561

5738

Blind River Town

007

135

4242

Blue Mountains Town

048

1,114

4020

Bluewater Municipality

082

1,323

4826

Bonfield Township

009

214

4738

Bonnechere Valley Township

014

177

4418

Bracebridge Town

013

184

4312

Bradford West Gwillimbury Town

093

2,613

2110

Brampton City

110

6,819

2906

Brantford City

080

1,701

5432

Brethour Township

009

328

1408

Brighton Municipality

031

526

1839

Brock Township

049

914

1839

Brock Township

055

708

4104

Brockton Municipality

033

619

4104

Brockton Municipality

040

769

3815

Brooke-Alvinston Township

076

1,070

4719

Brudenell Lyndoch Raglan Township

014

178

2402

Burlington City

102

3,454

5128

Burpee and Mills Township

010

235

2124

Caledon Town

092

3,074

2124

Caledon Town

105

4,459

4966

Callander Municipality

011

195

4822

Calvin Township

009

160

3006

Cambridge City

080

2,047

4936

Carling Township

011

190

1270

Carlow/Mayo Township

013

182

5429

Casey Township

009

271

1509

Cavan-Millbrook-N Monaghan Township

035

441

1509

Cavan-Millbrook-N Monaghan Township

050

769

3418

Central Elgin Municipality

087

1,283

1039

Central Frontenac Township

013

179

1039

Central Frontenac Township

021

225

4030

Central Huron Municipality

074

1,404

5104

Central Manitoulin Township

010

228

1230

Centre Hastings Municipality

024

309

2326

Centre Wellington Township

061

905

5454

Chamberlain Township

005

217

0209

Champlain Township

012

193

0209

Champlain Township

016

286

5924

Chapple Township

003

74

5924

Chapple Township

006

111

5446

Charlton And Dack Municipality

005

235

3650

Chatham-Kent Municipality

054

775

3650

Chatham-Kent Municipality

058

857

3650

Chatham-Kent Municipality

061

947

3650

Chatham-Kent Municipality

072

1,112

3650

Chatham-Kent Municipality

081

1,261

3650

Chatham-Kent Municipality

090

1,744

3650

Chatham-Kent Municipality

098

2,035

4204

Chatsworth Township

033

714

4831

Chisholm Township

009

136

0316

Clarence-Rockland City

015

275

0316

Clarence-Rockland City

027

398

0316

Clarence-Rockland City

045

548

1817

Clarington Municipality

100

2,028

4329

Clearview Township

033

528

4329

Clearview Township

052

980

5639

Cochrane Town

001

79

5819

Conmee Township

008

176

0402

Cornwall City

027

400

1011

Corporation of the City of Kingston

024

293

2920

County of Brant

057

1,405

2920

County of Brant

080

1,727

1411

Cramahe Township

031

600

3806

Dawn-Euphemia Township

064

930

5934

Dawson Township

003

85

5934

Dawson Township

006

126

5834

Dorion Township

004

167

1522

Douro-Dummer Township

035

408

0919

Drummond/North Elmsley Township

021

259

6026

Dryden City

003

119

3429

Dutton/Dunwich Municipality

063

869

4624

Dysart et al Township

013

266

4834

East Ferris Township

009

156

2201

East Garafraxa Township

063

1,347

1954

East Gwillimbury Town

096

2,584

0201

East Hawkesbury Township

027

399

2204

East Luther Grand Valley Township

047

1,004

3238

East Zorra-Tavistock Township

103

2,133

0701

Edwardsburgh/Cardinal Township

021

339

0801

Elizabethtown-Kitley Township

019

215

5919

Emo Township

006

105

3816

Enniskillen Township

064

918

3816

Enniskillen Township

076

1,057

2316

Erin Town

078

1,212

5226

Espanola Town

010

169

4321

Essa Township

052

1,253

4321

Essa Township

093

2,404

3754

Essex Town

081

2,345

3754

Essex Town

104

3,219

5449

Evanturel Township

005

175

1258

Faraday Township

013

175

5652

Fauquier-Strickland Township

001

54

2703

Fort Erie Town

036

901

5201

French River Municipality

009

183

0806

Front Yonge Township

019

223

1001

Frontenac Islands Township

013

267

1542

Galway-Cavendish and Harvey Township

013

181

1542

Galway-Cavendish and Harvey Township

031

342

1542

Galway-Cavendish and Harvey Township

035

472

4203

Georgian Bluffs Township

020

379

4203

Georgian Bluffs Township

033

549

1970

Georgina Town

060

1,164

5812

Gillies Township

008

283

5124

Gordon Township

010

217

5126

Gore Bay Town

010

225

4402

Gravenhurst Town

013

181

4706

Greater Madawaska Township

014

177

1121

Greater Napanee Town

024

303

5307

Greater Sudbury City

010

267

4208

Grey Highlands Municipality

033

717

4208

Grey Highlands Municipality

037

735

2615

Grimsby Town

053

1,398

2615

Grimsby Town

064

2,216

2311

Guelph Eramosa Township

089

1,016

2810

Haldimand County

021

378

2810

Haldimand County

037

632

2518

Hamilton City

039

1,489

2518

Hamilton City

089

2,314

1419

Hamilton Township

049

982

5426

Harley Township

010

290

5414

Harris Township

009

317

1290

Hastings Highlands Municipality

013

179

1531

Havelock-Belmont-Methuen Township

013

191

1531

Havelock-Belmont-Methuen Township

019

268

4798

Head Clara Maria Township

014

175

5676

Hearst Town

001

44

4601

Highlands East Municipality

013

270

5434

Hilliard Township

010

310

5704

Hilton Township

007

189

4746

Horton Township

019

252

4046

Howick Township

051

870

5421

Hudson Township

009

306

4442

Huntsville Town

013

192

4040

Huron East Municipality

074

1,460

4040

Huron East Municipality

079

1,146

4040

Huron East Municipality

082

1,771

5724

Huron Shores Municipality

007

157

4107

Huron-Kinloss Township

049

854

4107

Huron-Kinloss Township

053

1,051

4316

Innisfil Town

093

2,094

5631

Iroquois Falls Town

001

85

5442

James Township

005

343

5701

Jocelyn Township

007

237

5716

Johnson Township

007

174

4951

Joly Township

011

212

5666

Kapuskasing Town

001

60

1651

Kawartha Lakes City

031

355

1651

Kawartha Lakes City

035

350

1651

Kawartha Lakes City

050

552

4918

Kearney Town

011

178

6016

Kenora City

003

65

5424

Kerns Township

009

294

4731

Killaloe, Hagarty & Richards Township

014

180

5136

Killarney Municipality

010

125

4108

Kincardine Municipality

040

845

4108

Kincardine Municipality

049

1,016

1949

King Township

106

4,279

3711

Kingsville Town

073

1,828

3711

Kingsville Town

111

4,534

3012

Kitchener City

080

3,181

5711

Laird Township

007

176

5946

Lake of the Woods Township

003

91

3751

Lakeshore Town

076

2,500

3845

Lambton Shores Municipality

085

1,520

0940

Lanark Highlands Township

017

211

3734

Lasalle Town

081

2,459

4792

Laurentian Hills Town

014

175

4766

Laurentian Valley Township

019

216

5916

Lavallee Township

003

104

5916

Lavallee Township

006

207

3706

Leamington Municipality

073

2,110

3706

Leamington Municipality

100

2,613

3706

Leamington Municipality

111

4,074

0812

Leeds & Thousand Islands Township

021

234

2622

Lincoln Town

053

1,360

2622

Lincoln Town

064

1,768

2622

Lincoln Town

100

2,620

2622

Lincoln Town

101

3,015

3936

London City

087

1,321

3936

London City

099

1,778

1104

Loyalist Township

013

232

1104

Loyalist Township

024

300

3958

Lucan Biddulph Township

097

1,279

5751

Macdonald Meredith et al Township

007

171

4954

Machar Township

011

265

6021

Machin Municipality

002

88

4726

Madawaska Valley Township

014

176

1236

Madoc Township

017

220

4944

Magnetawan Municipality

011

225

3408

Malahide Township

075

1,107

2332

Mapleton Township

065

1,714

1936

Markham Town

109

5,467

5208

Markstay-Warren Municipality

009

133

1241

Marmora/Lake/Deloro Township

013

175

1241

Marmora/Lake/Deloro Township

017

230

4931

Mcdougall Municipality

011

204

4928

Mckellar Township

011

165

4912

Mcmurrich/Monteith Township

011

229

4701

Mcnab/Braeside Township

023

282

4210

Meaford Municipality

033

815

4210

Meaford Municipality

037

863

2219

Melancthon Township

025

532

0714

Merrickville-Wolford Village

021

242

3939

Middlesex Centre Township

087

1,149

3939

Middlesex Centre Township

099

1,623

3939

Middlesex Centre Township

101

1,499

4374

Midland Town

041

875

2409

Milton Town

089

2,282

2409

Milton Town

092

2,772

2409

Milton Town

097

3,342

2409

Milton Town

102

3,591

4616

Minden Hills Township

013

188

2341

Minto Town

051

845

0931

Mississippi Mills Town

030

289

2212

Mono Town

068

1,225

0901

Montague Township

024

255

5656

Moonbeam Township

001

70

5931

Morley Township

003

79

5931

Morley Township

006

140

4060

Morris-Turnberry Municipality

051

749

4060

Morris-Turnberry Municipality

055

984

2216

Mulmur Township

068

1,364

4453

Muskoka Lakes Township

013

190

5801

Neebing Municipality

008

214

4324

New Tecumseth Town

093

2,392

2725

Niagara Falls City

036

587

2725

Niagara Falls City

053

899

2725

Niagara Falls City

064

1,402

2627

Niagara-on-the-Lake Town

100

2,854

2627

Niagara-on-the-Lake Town

101

5,444

4971

Nipissing Township

011

170

3310

Norfolk County

057

1,204

4769

North Algona Wilberforce Township

019

217

4844

North Bay City

010

142

3001

North Dumfries Township

080

1,613

0511

North Dundas Township

045

549

1042

North Frontenac Township

013

178

0111

North Glengarry Township

016

274

0111

North Glengarry Township

022

347

0719

North Grenville Municipality

026

346

4050

North Huron Township

051

927

1536

North Kawartha Township

013

180

1536

North Kawartha Township

031

304

3954

North Middlesex Municipality

085

1,085

3140

North Perth Town

074

1,642

3140

North Perth Town

079

1,671

0411

North Stormont Township

022

350

0411

North Stormont Township

045

553

5119

Northeastern Manitoulin & The Islands

010

224

4109

Northern Bruce Peninsula Municipality

020

377

3202

Norwich Township

067

732

3202

Norwich Township

075

856

3202

Norwich Township

097

1,348

5816

Oconnor Township

008

196

5808

Oliver Paipoonge Municipality

024

618

4346

Oro-Medonte Township

041

798

4346

Oro-Medonte Township

048

970

1813

Oshawa City

083

1,493

1813

Oshawa City

107

3,134

1506

Otonabee-South Monaghan Township

035

453

0614

Ottawa City

046

642

4816

Papineau-Cameron Township

009

150

3701

Pelee Township

054

2,039

2732

Pelham Town

053

1,874

2732

Pelham Town

064

2,274

2732

Pelham Town

089

2,878

2732

Pelham Town

100

2,547

4372

Penetanguishene Town

041

525

4914

Perry Township

011

310

3110

Perth East Township

086

1,853

3110

Perth East Township

094

2,162

3120

Perth South Township

094

2,037

4779

Petawawa Town

014

201

1801

Pickering City

107

3,748

5719

Plummer Additional Township

007

170

3835

Plympton-Wyoming Town

079

1,199

2711

Port Colborne City

036

706

1423

Port Hope Municipality

070

1,414

4959

Powassan Municipality

011

183

1350

Prince Edward County City

032

335

2301

Puslinch Township

089

1,472

1204

Quinte West City

031

449

4348

Ramara Township

013

208

4348

Ramara Township

041

581

1938

Richmond Hill Town

109

5,110

0831

Rideau Lakes Township

021

248

0306

Russell Township

045

568

4924

Ryerson Township

011

214

5218

Sables-Spanish Rivers Township

010

161

3829

Sarnia City

079

1,205

4110

Saugeen Shores Town

040

782

4110

Saugeen Shores Town

051

1,419

5761

Sault Ste Marie City

007

504

1820

Scugog Township

055

1,004

1820

Scugog Township

083

1,661

4903

Seguin Township

011

183

4351

Severn Township

013

235

4351

Severn Township

041

693

5828

Shuniah Township

008

209

1516

Smith Ennismore Lakefield Twp

035

428

5648

Smooth Rock Falls Town

001

75

4801

South Algonquin Township

009

135

4105

South Bruce Municipality

049

874

4105

South Bruce Municipality

051

985

4102

South Bruce Peninsula Town

020

408

0506

South Dundas Township

018

303

0506

South Dundas Township

027

400

0506

South Dundas Township

045

550

1029

South Frontenac Township

021

248

0101

South Glengarry Township

029

406

0101

South Glengarry Township

036

476

0101

South Glengarry Township

043

523

0101

South Glengarry Township

062

801

4010

South Huron Municipality

082

1,346

0406

South Stormont Township

018

300

0406

South Stormont Township

027

400

4207

Southgate Township

023

543

4207

Southgate Township

037

744

3906

Southwest Middlesex Municipality

063

786

3211

South-West Oxford Township

097

1,511

3424

Southwold Township

063

723

3424

Southwold Township

084

982

5739

Spanish Town

007

175

4341

Springwater Township

052

1,103

5204

St Charles Municipality

009

130

3805

St Clair Township

058

837

3805

St Clair Township

076

1,092

5708

St Joseph Township

007

190

3421

St Thomas City

087

885

1220

Stirling-Rawdon Township

024

292

1124

Stone Mills Township

021

242

3916

Strathroy-Caradoc Township

077

1,084

3916

Strathroy-Caradoc Township

099

1,500

4946

Strong Township

011

209

5714

Tarbutt and Tarbutt Additional Township

007

166

4353

Tay Township

041

899

4353

Tay Township

047

809

0911

Tay Valley Township

021

277

3744

Tecumseh Town

081

2,777

5101

Tehkummah Township

010

216

5418

Temiskaming Shores City

008

202

5418

Temiskaming Shores City

013

442

3926

Thames Centre Municipality

099

1,510

0212

The Nation Municipality

016

280

0212

The Nation Municipality

018

300

0212

The Nation Municipality

027

392

0212

The Nation Municipality

045

550

5438

Thornloe Village

005

289

2731

Thorold City

053

1,408

2731

Thorold City

064

1,553

5804

Thunder Bay City

024

424

3204

Tillsonburg Town

097

2,058

5627

Timmins City

010

425

4368

Tiny Township

041

1,178

4368

Tiny Township

052

1,487

1435

Trent Hills Municipality

024

442

1435

Trent Hills Municipality

028

544

1248

Tudor Cashel Township

013

176

1231

Tweed

017

213

1201

Tyendinaga Township

017

243

1829

Uxbridge Township

085

1,680

1829

Uxbridge Township

106

3,230

5670

Val Rita-Harty Township

001

54

1928

Vaughan City

109

5,726

2714

Wainfleet Township

036

713

3841

Warwick Township

085

1,263

4364

Wasaga Beach Town

052

685

2719

Welland City

036

597

3024

Wellesley Township

070

2,491

2349

Wellington North Township

051

703

3434

West Elgin Municipality

058

761

4205

West Grey Municipality

033

694

4205

West Grey Municipality

040

790

2602

West Lincoln Township

037

669

2602

West Lincoln Township

052

993

4852

West Nipissing Municipality

009

138

3130

West Perth Municipality

094

2,139

1809

Whitby Town

083

1,535

1809

Whitby Town

107

3,213

1944

Whitchurch-Stouffville Town

106

4,441

4939

Whitestone Municipality

011

170

4758

Whitewater Region Township

019

243

3018

Wilmot Township

070

2,434

1254

Wollaston Township

013

175

3242

Woodstock City

103

2,155

3029

Woolwich Township

070

2,376

3227

Zorra Township

103

1,657

Localities by district (by county/municipal code)

 

 

Nipising District

 

 

4899

Nipissing Combined School Boards

009

197

Parry Sound District

 

 

4999

East Parry Sound Board of Education

011

171

4995

South River Township School Authority

011

184

4998

West Parry Sound Board of Education

011

168

Manitoulin District

 

 

5102

Manitoulin Locality Education

010

226

Sudbury District

 

 

5202

Sudbury Locality Education

009

186

Timiskaming District

 

 

5480

Kirkland Lake Locality Education

003

64

5490

Timiskaming Locality Education

005

195

Cochrane District

 

 

5640

Cochrane-Iroquois Falls/Blackriver Matheson Locality

001

78

5620

Hearst Locality Education

001

44

5630

Kapuskasing-Smooth Rock Falls And District Locality Education

001

84

Algoma District

 

 

5727

Algoma District School Board

007

178

Thunder Bay District

 

 

5815

Lakehead District Locality Education

008

219

5897

Upsala District School Area Board Locality Education

004

243

Rainy River District

 

 

5902

Rainy River District Locality Education

003

83

Kenora District

 

 

6093

Keewatin-Patricia District School Board

 

 

 

Machin Township School Area (TSA)

002

91

6060

Keewatin-Patricia District School Board

 

 

 

Van Horne And Wainwright

002

120

 

table 2
MANAGED FOREST VALUES BY LAND BAND

Land Band

Value per Acre ($)

001

73

002

104

003

84

004

184

005

204

006

131

007

176

008

214

009

179

010

232

011

196

012

185

013

193

014

178

015

303

016

278

017

216

018

303

019

229

020

390

021

259

022

348

023

397

024

360

025

532

026

346

027

398

028

563

029

406

030

289

031

387

032

335

033

696

034

725

035

408

036

616

037

684

038

684

039

1,489

040

797

041

766

042

523

043

523

044

523

045

552

046

642

047

883

048

997

049

910

050

595

051

850

052

1,087

053

1,214

054

1,842

055

918

056

695

057

1,208

058

817

059

817

060

1,164

061

914

062

801

063

859

064

1,038

065

1,714

066

858

067

858

068

1,294

069

1,294

070

2,131

071

1,112

072

1,112

073

1,905

074

1,472

075

1,050

076

1,231

077

1,084

078

1,211

079

1,306

080

1,756

081

2,007

082

1,409

083

1,626

084

982

085

1,302

086

1,853

087

1,281

088

1,281

089

1,893

090

1,744

091

2,984

092

2,984

093

2,146

094

2,105

095

1,561

096

2,584

097

1,577

098

2,035

099

1,528

100

2,124

101

1,611

102

3,502

103

1,783

104

3,270

105

4,459

106

3,991

107

3,561

108

4,775

109

5,560

110

6,714

111

4,284

Made by:

Dwight Duncan

Minister of Finance

Date made: December 13, 2005.