O. Reg. 385/98: TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS

Municipality

Transition ratios

Average transition ratios

Multi-residen-tial property class

Com­mercial property class

Indus-trial property class

Pipe line property class

New multi-residen-tial property class

Office building property class

Shopping centre property class

Parking lots and vacant land property class

Large indus-trial property class

Com­mer­cial property classes

Indus-trial property classes

Airy, Township of

1.2746

4.0169

Alberton, Township of

1.0775

1.0025

5.4958

Armour, Township of

0.9326

0.6768

0.2546

0.5421

Armstrong, Township of

2.4065

1.1475

1.4086

0.8642

Assiginack, Township of

1.1191

1.1260

0.7681

1.1215

Atikokan, Township of

2.3085

2.7418

2.4951

2.5249

0.9982

4.0551

2.7007

3.3768

Baldwin, Township of

0.9095

0.7671

0.6392

0.7980

Barrie, City of

1.0775

1.3236

1.5019

0.8981

Barrie Island, Township of

0.4705

1.0295

Beardmore, Township of

2.3126

1.7715

1.5611

Belleville, City of

2.7243

1.8602

3.6888

1.1056

Billings, Township of

0.9116

1.3435

Black River-Matheson, Township of

1.2646

2.3240

1.8747

1.0574

Blind River, Town of

1.1084

1.0690

1.1565

0.5813

Bonfield, Township of

1.0067

1.2610

0.6312

Brant, County of

1.7857

1.8387

3.0213

1.6620

Brantford, City of

2.3193

2.1659

3.8652

1.5466

Brethour, Township of

1.9741

6.3033

Brockville, City of

2.2812

2.4790

5.5615

1.8132

Bruce, County of

1.3447

1.2331

1.7477

1.0164

Bruce Mines, Town of

1.5028

1.3376

2.1107

0.7383

Burk’s Falls, Village of

1.1778

0.9776

1.4204

0.8576

Burpee and Mills, Township of

1.1703

Cache Bay, Town of

0.9528

2.4158

0.5827

Caldwell, Township of

1.2327

1.2796

1.6032

1.3393

Calvin, Township of

1.3534

4.8619

2.1321

Carling, Township of

1.1539

1.7164

Carnarvon, Township of

1.0441

0.9355

1.0003

Casey, Township of

0.8772

2.3786

Casimir Jennings and Appleby, Township of

2.1018

1.0955

11.6043

3.4439

Central Manitoulin, Township of

1.1139

1.0308

1.2021

Chamberlain, Township of

0.5546

1.5498

Chapleau, Township of

1.4304

1.3927

1.4509

Chapple, Township of

0.8442

0.8439

5.8793

Charlton, Town of

1.1115

1.3055

Chatham-Kent, Municipality of

2.1488

2.0106

3.2018

1.2742

1.6204

2.3207

1.3455

3.8480

2.0238

3.4846

Chisholm, Township of

1.1717

0.4490

Cobalt, Town of

1.7968

2.3600

3.6933

1.4194

Cochrane, Town of

1.7094

1.4668

1.9073

1.1004

Coleman, Township of

1.5350

5.0681

1.6159

Conmee, Township of

2.0953

1.8443

Cornwall, City of

2.3492

2.0730

3.6583

1.5217

Cosby, Mason and Martland, Township of

1.1913

1.2875

1.5864

Dack, Township of

1.5020

1.8903

1.1323

Dawson, Township of

1.3078

2.1709

1.1653

2.9921

Day and Bright Additional, Townships of

0.6615

0.6672

0.6218

Dorion, Township of

2.8591

1.3981

2.3085

Dryden, City of

1.9601

1.8030

2.4780

1.3986

4.4326

4.3628

Dubreuilville, Township of

1.2804

2.0022

2.8338

Dufferin, County of

2.6802

1.2200

2.1984

0.8421

Durham, Regional Municipality of

2.7103

1.4819

2.0907

1.2294

2.2960

1.2078

3.8036

1.4214

2.9817

Dymond, Township of

1.4203

0.1288

0.8515

2.8613

1.7480

Ear Falls, Township of

1.6494

1.6950

3.3122

2.2845

East Ferris, Township of

0.8482

1.0602

1.5196

Elgin, County of

2.6572

1.7720

3.3312

1.2557

4.2394

4.0356

Elliot Lake, City of

2.0770

1.9470

7.0169

0.5949

1.3439

1.4206

0.7256

1.7548

7.0169

Emo, Township of

1.5235

1.6868

2.4166

4.5651

Englehart, Town of

1.4128

0.9667

1.5148

1.0221

Espanola, Town of

2.0709

1.5025

2.5229

1.1649

2.0928

4.0736

1.5894

3.9586

Essex, County of

1.9554

1.0697

1.9425

1.3030

1.1640

1.1654

0.5620

2.6861

1.0703

2.1873

Evanturel, Township of

0.9307

0.7390

1.1311

Fauquier-Strickland, Township of

1.2488

1.2180

1.3848

0.7255

Field, Township of

0.8397

1.5080

5.5326

Fort Frances, Town of

1.8118

3.1903

3.1182

2.7177

5.2384

4.9315

Frontenac County

5.7895

1.2874

2.5058

Gananoque, Separated Town of

2.2034

2.0706

4.4432

1.3508

Gauthier, Township of

1.0427

0.9134

Geraldton, Town of

1.5730

1.7982

0.9394

1.7267

Gillies, Township of

1.5839

1.1188

Glackmeyer, Township of

0.9588

1.1414

0.9759

0.9791

Golden, Township of

2.3912

1.7758

2.2793

2.7460

2.6494

Gordon, Township of

1.0286

0.6140

Gore Bay, Town of

1.0232

1.0959

1.0855

Grey, County of

1.1762

1.1158

1.5344

0.6421

Guelph, City of

3.0987

1.8400

3.2711

1.9175

Hagar, Township of

1.8626

1.5918

5.8078

Hagerman, Township of

1.0555

1.1565

Haileybury, Town of

2.5442

1.6551

1.9747

0.7752

Haldimand-Norfolk, Regional Municipality of

2.3274

1.6929

2.9945

1.4894

Haliburton, County of

1.3934

1.4827

1.7181

Halton, Regional Municipality of

2.4439

1.4565

2.3599

1.0617

Hamilton-Wentworth, Regional Municipality of

3.0614

2.6764

3.9654

1.4098

2.2426

1.8967

4.7170

2.5756

4.4592

Harley, Township of

1.3665

2.8652

Harris, Township of

0.6474

1.1865

Hastings, County of

1.1535

0.8100

1.1292

0.8219

Hearst, Town of

1.8282

1.0872

1.5417

0.9509

1.8125

1.6879

Hilliard, Township of

1.2635

3.3167

Hilton Beach, Village of

1.5279

1.2170

0.7176

Hilton, Township of

1.2174

0.6671

Hornepayne, Township of

0.9443

1.2978

1.7559

Hudson, Township of

0.8825

0.8392

0.4330

Huron, County of

0.9761

0.9565

1.0916

0.4097

Ignace, Township of

1.6837

1.4746

1.0695

1.1009

Iron Bridge, Village of

1.2366

0.7168

0.6435

0.4655

Iroquois Falls, Town of

1.9151

2.0547

1.9863

1.1452

3.8497

3.6579

Jaffray Melick, Town of

1.7731

1.8211

1.3583

James, Township of

2.2592

3.2743

1.9562

Jocelyn, Township of

1.2988

1.0541

Johnson, Township of

1.4377

0.8446

Joly, Township of

1.0486

Kapuskasing, Town of

1.5415

1.3798

1.5208

0.6649

2.0382

2.6002

1.4493

2.4023

Kearney, Town of

0.7159

0.8805

Keewatin, Town of

0.8922

1.5671

1.9289

1.8205

Kenora, Town of

1.5445

1.9645

3.4016

1.4184

2.0906

2.4578

1.4787

4.0325

1.9950

3.8394

Kerns, Township of

0.6170

0.9015

Kingston, City of

2.6526

1.6822

2.5702

0.8940

Kirkland Lake, Town of

1.6513

2.6122

2.4977

1.1825

La Vallee, Township of

1.3436

1.9852

6.9285

Laird, Township of

1.0579

0.9771

Lake of the Woods, Township of

1.6951

Lambton, County of

2.3860

1.5781

2.4682

1.2413

1.6712

2.0726

1.0469

3.0263

1.6328

2.8532

Lanark, County of

2.2793

1.5068

3.3021

1.6863

Larder Lake, Township of

0.7613

1.7226

1.8127

Latchford, Town of

1.7938

1.3344

0.7761

Leeds and Grenville, County of

2.1952

1.4919

2.9486

1.6551

4.5633

3.9560

Lennox and Addington, County of

3.8686

1.4181

2.2887

1.2972

2.8745

1.8423

0.8599

2.8728

1.4557

2.7652

London, City of

2.3852

1.9136

2.7633

1.3526

2.2810

1.6340

3.1961

1.8808

2.9476

Longlac, Town of

2.5790

1.9228

3.3021

1.3655

Macdonald, Meredith and Aberdeen Additional, Township of

1.2628

1.1747

0.9803

0.9845

Machar, Township of

0.8686

0.3634

0.6815

Machin, Township of

0.8369

1.5447

0.8809

1.3218

Magnetawan, Township of

1.7077

1.3889

0.3703

Manitouwadge, Township of

1.9713

1.3945

1.0513

Marathon, Town of

1.3458

1.8250

5.2007

1.7978

1.5122

5.3382

1.8267

5.3229

Massey, Town of

0.6855

1.1693

Matachewan, Township of

1.5654

2.3565

Mattawa, Town of

1.4053

1.5976

2.1688

1.1764

Mattawan, Township of

1.0760

0.2040

2.0448

Mattice-Val Cote, Township of

0.9585

3.1574

0.9220

McDougall, Township of

1.4161

3.0858

McGarry, Township of

0.6535

1.8508

2.7769

McKellar, Township of

1.2863

1.3790

McMurrich, Township of

1.1746

0.3536

Michipicoten, Township of

1.5317

1.9693

1.7509

Middlesex, County of

1.7697

1.1449

1.7451

1.0555

Moonbeam, Township of

1.0533

1.2185

0.8659

0.6875

Moosonee Development Area Board

1.7458

1.3880

2.4698

Morley, Township of

1.0675

1.7435

0.5700

7.8553

Muskoka, District Municipality of

0.9227

0.7558

0.9169

0.4846

Nairn and Hyman, Township of

1.4439

2.2048

2.9241

Nakina, Township of

2.1103

1.5622

1.1373

Neebing, Township of

0.7346

6.5182

New Liskeard, Town of

1.8099

2.2356

4.1451

0.8228

Niagara, Regional Municipality of

2.5568

1.6464

3.6362

1.3514

4.1880

3.9159

Nipigon, Township of

2.0556

2.0810

1.5034

1.4895

Nipissing, Township of

0.9083

0.2698

North Bay, City of

2.3556

2.0326

3.2920

1.1656

North Himsworth, Township of

1.3605

1.1169

1.3468

1.0648

Northeastern Manitoulin and the Islands, Town of

1.0072

1.4269

0.2082

0.5273

Northumberland, County of

2.2160

1.5152

2.8223

1.1981

O’Connor, Township of

1.1119

0.8775

Oliver and Paipoonge, Township of

1.7043

1.5165

2.2518

1.7450

Opasatika, Township of

1.1659

1.7125

0.7313

Orillia, City of

2.8183

2.1206

4.5268

1.9650

Ottawa-Carleton, Regional Municipality of

2.3359

1.9577

2.2439

1.1326

2.3659

1.6285

1.2829

1.9269

1.9872

2.1220

Owen Sound, City of

2.0974

2.1874

4.1240

2.5391

1.9854

2.6027

1.1082

4.9739

2.2430

4.7365

Oxford, County of

2.8392

1.9018

2.9098

1.2593

3.4636

3.2273

Papineau-Cameron, Township of

0.9630

2.1496

0.6908

Parry Sound, Town of

1.1642

1.4041

1.3202

Peel, Regional Municipality of

1.7336

1.2971

1.5986

0.9239

Pelee, Township of

1.3855

0.9799

Pembroke, City of

1.8650

2.4516

5.2841

1.3621

Perry, Township of

1.1096

0.8315

0.7157

0.6488

Perth, County of

2.1505

1.2179

1.8159

1.5390

Peterborough, City of

2.0440

1.8912

3.4984

1.2706

Peterborough, County of

1.7802

1.0986

1.5432

0.9386

Pickle Lake, Township of

1.4769

1.5222

0.3167

Plummer Additional, Township of

1.2249

1.5431

0.8869

Powassan, Town of

2.0437

1.1328

1.4384

1.1017

Prescott and Russell, United County of

2.0612

1.2651

2.1270

1.1298

2.8582

2.4331

Prescott, Separated Town of

2.1434

2.1028

4.6148

1.4325

Prince Edward, County of

1.5564

1.1125

1.5082

0.5394

Prince, Township of

1.0787

1.1070

Quinte West, City of

2.2037

1.5385

2.4460

0.9240

2.6147

2.5016

Rainy River, Town of

1.2452

2.2297

3.4396

3.0392

Ratter and Dunnet, Township of

1.6328

0.9709

0.4072

3.8107

Red Lake, Town of

2.8486

1.7332

2.8656

Red Lake, Township of

2.9674

1.7654

1.1651

Red Rock, Township of

1.8520

1.3361

4.0565

1.3460

Renfrew, County of

1.9436

1.8147

3.6393

1.3328

4.5401

4.1696

Rutherford and George Island, Township of

1.0424

1.2490

Ryerson, Township of

0.9466

1.2733

Sables-Spanish Rivers, Township of

1.7685

1.3370

1.6867

Sandfield, Township of

0.8805

0.3924

Sault Ste. Marie, City of

1.2829

1.6730

1.9251

1.4996

2.4435

1.7760

1.2372

2.7777

1.7034

2.5595

Schreiber, Township of

1.5456

2.6960

1.6762

Seguin, Township of

0.9658

1.0760

2.2903

Shedden, Township of

1.1274

1.2965

Shuniah, Township of

1.5529

1.7118

2.9254

1.8030

Simcoe, County of

2.5575

1.1877

2.1840

1.1464

Sioux Lookout, Town of

2.6402

1.7407

3.0591

Sioux Narrows, Township of

1.2705

Smiths Falls, Separated Town of

2.0508

2.0484

3.7056

1.4956

Smooth Rock Falls, Town of

1.7882

1.4485

1.9698

0.7960

1.4105

2.7475

1.4539

2.7459

South Algonquin, Township of

2.2350

4.7965

South Himsworth, Township of

1.1725

1.4199

1.1092

South River, Village of

0.9784

1.1853

0.8656

0.5466

Springer, Township of

2.8417

1.8206

2.4338

2.5916

St. Joseph, Township of

1.1828

0.7747

1.2719

St. Marys, Separated Town of

2.1419

1.5463

2.9870

1.8109

St. Thomas, City of

2.6972

2.2488

3.9593

1.1673

Stormont, Dundas and Glengarry, County of

2.7361

1.5378

2.7004

1.1354

4.5475

3.4853

Stratford, City of

2.1539

2.5475

3.8996

1.5090

Strong, Township of

0.6477

0.6930

0.9935

0.5811

Sturgeon Falls, Town of

1.5459

1.4324

1.5257

1.3154

7.0614

6.5113

Sudbury, Regional Municipality of

1.9570

1.6622

2.4526

1.2853

2.7560

2.6383

Sundridge, Village of

0.9459

1.0465

1.0810

0.6326

Tarbutt and Tarbutt Additional, Township of

1.6191

1.8173

Tehkummah, Township of

0.9827

0.7909

Temagami, Municipality of

1.9796

1.0328

4.5350

0.5959

Terrace Bay, Township of

3.0130

2.5233

2.8223

The Archipelago, Township of

0.9133

The North Shore, Township of

1.1010

0.7761

The Spanish River, Township of

1.2082

1.0348

Thessalon, Town of

1.7187

1.6388

1.9142

0.8158

Thessalon, Township of

0.6542

1.1007

1.6784

0.7333

Thompson, Township of

1.6676

0.7975

Thornloe, Village of

1.0256

2.4101

Thunder Bay, City of

2.9039

2.4450

3.2301

2.1984

2.5823

2.2136

1.4939

3.4718

2.3996

3.4352

Timmins, City of

1.6816

1.9962

2.2008

1.9693

2.7394

2.6637

Toronto, City of

5.2355

4.2759

5.9685

1.9231

Trout Creek, Town of

1.9395

1.1553

1.5862

1.1417

Val Rita-Harty, Township of

0.7993

1.0354

1.1988

0.5625

Victoria, County of

1.9949

1.1498

1.6192

1.4953

1.3715

2.8028

1.1692

1.9045

Waterloo, Regional Municipality of

3.2146

2.0148

3.2175

1.1613

Webbwood, Town of

1.7595

1.3247

Wellington, County of

2.0870

1.2730

2.4440

1.8706

White River, Township of

1.0356

2.3668

1.5986

Windsor, City of

2.5202

1.9740

2.8923

1.8018

2.0071

2.0269

1.0397

4.1218

1.9773

3.6721

York, Regional Municipality of

2.0875

1.1190

1.3427

0.9190

Municipality

Transition ratios

Average transition ratios

Multi-residential property class

Com­mercial property class

Industrial property class

Pipe line property class

New multi-residential property class

Office build-ing prop-erty class

Shop-ping centre prop-erty class

Parking lots and vacant lands property class

Large indus-trial property class

Com-mercial property class

Industrial property class

Atikokan Tp

2.3085

2.6548

2.4951

2.5249

4.0551

3.9017

Dubreuilville Tp

1.2804

2.0022

2.2844

2.9828

2.8338

Leeds and Grenville Co

2.1952

1.4919

2.0071

1.6551

1.0000

3.1063

2.6300

Lennox and Addington Co

2.7400

1.4181

2.1767

1.2972

2.8745

1.8423

0.8599

2.7323

1.4199

2.6156

London C

2.1077

1.8808

2.6300

1.3526

St. Thomas C

2.6973

2.2488

2.2785

1.1673

2.7380

2.6300

Stormont, Dundas and Glengarry Co

2.7361

1.5378

1.8769

1.1354

3.7687

2.6004

Municipality

Transition Ratios

Multi-residential property class

Commercial property class

Industrial property class

Pipeline property class

The Archipelago, Township of

1.0167

1.0167

Municipality

Transition ratios

Average transition ratios

Multi-residential property class

Commer-cial property class

Industrial property class

Pipe line property class

New multi-residential property class

Office building property class

Shopping centre property class

Parking lots and vacant land property class

Large indus-trial property class

Commer-cial property classes

Indus-trial property classes

The Archipelago, Township of

1.079008

1.127301

Atikokan, Township of

2.402639

2.635268

2.539866

2.576460

4.127862

3.912852

Barrie, City of

1.078700

1.393800

1.441100

0.989100

Brant, County of

1.820000

1.915000

2.630000

1.775000

Brantford, City of

2.408500

2.082000

3.902400

1.740400

Espanola, Township of

2.302861

1.502500

2.042400

1.205505

2.092800

3.297800

1.545066

3.190096

Essex, County of

2.253500

1.125700

2.026400

1.434400

1.224900

1.226400

0.591400

2.802200

1.116100

2.230000

Fort Frances, Town of,

2.459300

2.448600

2.625000

2.522300

4.786700

4.416300

Greater Sudbury, City of

2.059100

1.657400

2.462100

1.372100

2.769600

2.651000

Grey, County of

1.440929

1.225218

1.778261

0.803588

Gananoque, Town of

2.288900

2.115900

3.590100

1.578900

Hamilton, City of

2.740000

2.177000

3.584700

1.515400

2.177000

4.203500

2.177000

3.964200

Kawartha Lakes, City of

2.048700

1.278300

1.782600

1.662000

Kingston, City of

2.662704

1.866847

3.204133

1.017222

1.000000

Lambton, County of

2.601730

1.675217

2.073877

1.342355

1.581214

2.145128

1.123429

3.380285

1.729610

2.931863

London, City of

2.223638

1.948818

2.676796

1.506931

Mississauga, City of

1.632182

1.408531

1.557727

1.041505

Niagara Region

2.099000

1.662100

3.203800

1.422000

3.527900

3.338318

Orillia, City of

1.640808

2.023139

1.703553

2.295673

Ottawa, City of

2.373000

2.169500

2.570500

1.393400

1.000000

2.621000

1.804600

1.421500

2.207400

2.283100

2.403200

Owen Sound, City of

2.557226

2.246476

2.743338

3.046477

2.038979

2.673043

1.138167

4.735241

2.291126

4.069112

Parry Sound, Town of

1.353352

1.494959

1.360017

0.728974

Perth, County of

2.260133

1.246937

1.969158

1.639061

Pembroke, City of

1.8650

2.1410

4.6147

1.3621

Prescott and Russell, County of

2.307997

1.436721

2.240772

1.292536

3.011083

2.433200

Quinte West, City of

2.362160

1.600626

2.547920

0.992091

2.723649

2.567926

Red Lake, Municipality of

1.264827

1.668987

2.634763

2.746190

2.721780

Simcoe, County of

1.910000

1.252100

1.874500

1.296600

Stormont, Dundas and Glengarry, County of

2.736100

1.537800

1.876900

1.234000

3.768700

2.571900

Toronto, City of

3.817465

3.858168

4.336779

1.923564

1.000000

Thunder Bay, City of

2.740000

2.020900

2.382400

2.152000

2.134400

1.829700

1.234800

2.681200

1.976100

2.627300

Waterloo, Region of

2.580000

1.950000

2.610000

1.161300

1.000000

Wellington, County of

2.192600

1.359900

2.673700

2.030300

Windsor, City of

2.826818

2.130958

2.583170

1.999381

2.166689

2.188064

1.122369

3.681271

2.111264

3.111595

York, Region of

1.000000

1.207000

1.373700

0.919000