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Education Act
Loi sur l’éducation

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Consolidation Period:  From April 21, 2016 to the e-Laws currency date.

Last amendment:  O. Reg. 101/16.

This Regulation is made in English only.

CONTENTS

 

 

Sections

 

Residential Property

1

 

Pipeline Property Class

2

 

Business Property in Unattached Unorganized Territory

3-7., 8

 

Tax Rates for Business Properties

9-11

 

City of Ottawa

12-12.1

 

Graduated Tax Rates

13-14

 

New Construction Property Classes

15

 

Determination of Assessment Increase for Future Years

16

Table 1

Tax rates for business properties in municipalities for 2016 (expressed as fractions of assessed value)

 

Table 2

Tax rate for business properties in municipalities with optional commercial classes for 2016 (expressed as fractions of assessed value)

 

Table 3

Tax rate for business properties in municipalities with optional industrial classes for 2016 (expressed as fractions of assessed value)

 

Table 4

Tax rate for business properties in unattached unorganized territories for 2016 (expressed as fractions of assessed value)

 

 

Residential Property

1. (1) For 2016, the tax rate for school purposes for residential property is prescribed as 0.188 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1); O. Reg. 75/15, s. 1 (1); O. Reg. 101/16, s. 1 (1).

(2) For 2016, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.04700 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2); O. Reg. 75/15, s. 1 (2); O. Reg. 101/16, s. 1 (2).

(3)-(4) Revoked:  O. Reg. 177/07, s. 1 (3).

(5) Revoked:  O. Reg. 114/11, s. 1 (3).

Pipeline Property Class

2. (1) This section applies with respect to property in the pipeline property class, as prescribed under the Assessment Act, that is in a municipality.  O. Reg. 400/98, s. 2 (1).

(2) For 2016, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2; O. Reg. 75/15, s. 2; O. Reg. 101/16, s. 2.

(3)-(7) Revoked:  O. Reg. 177/07, s. 2 (1).

(8) Revoked:  O. Reg. 114/11, s. 2 (2).

Business Property in Unattached Unorganized Territory

3. (1) This section applies with respect to business property that is in territory without municipal organization that is not deemed under section 56 of the Act or subsection 58.1 (2) of the Act to be attached to a municipality.  O. Reg. 438/98, s. 2.

(2) For 2016, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; O. Reg. 75/15, s. 3; O. Reg. 101/16, s. 3 (1).

1.-7. Revoked:  O. Reg. 177/07, s. 3 (1).

8. For 2010, Table 20.  O. Reg. 115/04, s. 3 (1); O. Reg. 78/05, s. 3; O. Reg. 98/06, s. 3; O. Reg. 177/07, s. 3; O. Reg. 275/07, s. 2; O. Reg. 103/08, s. 3; O. Reg. 92/09, s. 3; O. Reg. 118/10, s. 3.

(2.1) For 2014, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01220000. O. Reg. 101/16, s. 3 (2).

(2.2) For 2015, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01190000. O. Reg. 101/16, s. 3 (2).

(2.3)-(2.7) Revoked:  O. Reg. 115/04, s. 3 (1).

(3) The tax rate prescribed under subsection (2) for a year is 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:

1. The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent.

2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent.  O. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2 (2); O. Reg. 74/03, s. 3 (2); O. Reg. 115/04, s. 3 (2).

4., 5. Revoked:  O. Reg. 177/07, s. 4.

6. Revoked:  O. Reg. 114/11, s. 4.

7., 8. Revoked:  O. Reg. 177/07, s. 6.

Tax Rates for Business Properties

9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality.  O. Reg. 115/04, s. 4 (1).

(1.1) In this section,

“commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class;

“industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class;

“new construction property classes” means the property classes described in section 15;

“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.  O. Reg. 115/04, s. 4 (1); O. Reg. 315/08, s. 1 (1).

(2)-(5.1) Revoked:  O. Reg. 177/07, s. 8 (1).

(6) Revoked:  O. Reg. 115/04, s. 4 (2).

(7) Revoked:  O. Reg. 177/07, s. 8 (2).

(8) For 2007, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the new construction property classes is the lesser of 0.0160000 and the rate, if any, that applied to the property under this Regulation as it read on April 20, 2008.  O. Reg. 315/08, s. 1 (2).

(8.1) For 2016, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium 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 resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

3. For the industrial classes, the annual tax rate is the rate set out in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.01180000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.  O. Reg. 98/06, s. 4; O. Reg. 177/07, s. 8 (3); O. Reg. 275/07, s. 3; O. Reg. 103/08, s. 4 (1); O. Reg. 315/08, s. 1 (3); O. Reg. 92/09, s. 4 (1); O. Reg. 163/09, s. 1 (1); O. Reg. 118/10, s. 4 (1, 2); O. Reg. 114/11, s. 5 (1-3); O. Reg. 60/12, s. 4 (1, 2); O. Reg. 445/12, s. 4 (1); O. Reg. 2/14, s. 4 (1, 2); O. Reg. 75/15, s. 4 (1, 2); O. Reg. 101/16, s. 4 (1, 2).

(8.2) Despite subsection (8.1), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2016, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, 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.

6. Despite paragraphs 1, 2 and 5, the annual tax rate for the new construction property classes is the lesser of 0.01180000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (4); O. Reg. 92/09, s. 4 (2); O. Reg. 163/09, s. 1 (2); O. Reg. 118/10, s. 4 (3, 4); O. Reg. 114/11, s. 5 (4-6); O. Reg. 60/12, s. 4 (3, 4); O. Reg. 445/12, s. 4 (2); O. Reg. 2/14, s. 4 (3, 4); O. Reg. 75/15, s. 4 (3, 4); O. Reg. 101/16, s. 4 (3, 4).

(8.3) Despite subsection (8.1), if a municipality set out in Table 3 passes a by-law opting to have the large industrial class apply, for 2016, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial 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.

3. Despite paragraphs 1 and 2, the annual tax rate for the new construction property classes is the lesser of 0.01180000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (5); O. Reg. 92/09, s. 4 (3); O. Reg. 163/09, s. 1 (3); O. Reg. 118/10, s. 4 (5, 6); O. Reg. 114/11, s. 5 (7-9); O. Reg. 60/12, s. 4 (5, 6); O. Reg. 445/12, s. 4 (3); O. Reg. 2/14, s. 4 (5, 6); O. Reg. 75/15, s. 4 (5, 6); O. Reg. 101/16, s. 4 (5, 6).

(9)-(12) Revoked:  O. Reg. 103/08, s. 4 (3).

(13) Revoked:  O. Reg. 98/06, s. 5 (2).

9.1 Revoked:  O. Reg. 103/08, s. 5.

9.2, 9.3 Revoked:  O. Reg. 177/07, s. 10.

10. Revoked:  O. Reg. 103/08, s. 6.

11. Revoked:  O. Reg. 177/07, s. 12.

City of Ottawa

12. Despite any other section, the tax rate for school purposes for the professional sports facility class in the City of Ottawa for 2008 is 0.01744678 but shall be reduced for 2008 by 0.01461530.  O. Reg. 436/08, s. 1.

12.1 Revoked:  O. Reg. 275/07, s. 5.

Graduated Tax Rates

13. The following provisions and requirements apply, with necessary modifications, with respect to the tax rates set out in Table 1:

1. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act.

2. Revoked:  O. Reg. 103/08, s. 7.

O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6.

14. Revoked:  O. Reg. 275/07, s. 6.

New Construction Property Classes

15. (1) In this section, the last revised assessment roll means the last revised assessment roll within the meaning of subsection 37 (1) of the Assessment Act.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 9, the following new construction property classes are prescribed:

1. The commercial (new construction) property class consists of land that would otherwise be in the commercial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

2. The industrial (new construction) property class consists of land that would otherwise be in the industrial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

3. The office building (new construction) property class consists of land that would otherwise be in the office building property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

4. The shopping centre (new construction) property class consists of land that would otherwise be in the shopping centre property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

5. The residual commercial (new construction) property class consists of land that would otherwise be in the residual commercial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

6. The large industrial (new construction) property class consists of land that would otherwise be in the large industrial property class and with respect to which all of the following requirements are satisfied:

i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii. The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.  O. Reg. 315/08, s. 2.

(3) The assessment and increased assessment referred to in subsection (2) do not include any assessment relating to land that is classified in the residential property class, the multi-residential property class or the new multi-residential property class.  O. Reg. 315/08, s. 2.

Determination of Assessment Increase for Future Years

16. (1) This section applies to land on which construction is begun on or after March 22, 2007 and is completed within five taxation years.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 15, the increased assessment of the land shall be determined according to the following rules:

1. Only construction that is begun on or after March 22, 2007 and is completed within five taxation years shall be taken into consideration in determining the increase.

2. If the construction takes place over a period that includes a taxation year or years before a general reassessment and a taxation year or years after a general reassessment, the increase shall be determined as follows:

i. Determine the assessed value of the land for the taxation year before the year that the construction began.

ii. Determine the increase in the assessed value of the land for the period from the end of the taxation year referred to in subparagraph i to the end of the taxation year before the next general reassessment.

iii. Determine the fraction that the value determined under subparagraph i plus the increase determined under subparagraph ii is of the value determined under subparagraph i.

iv. Determine the assessed value of the land for the taxation year in which the next general reassessment occurs.

v. Determine the increase in the assessed value of the land for the period beginning at the end of the taxation year referred to in subparagraph iv and including any of the three subsequent taxation years during which there is construction on the land.

vi. Determine the fraction that the value determined under subparagraph iv plus the increase determined under subparagraph v is of the value determined under subparagraph iv.

vii. Multiply the fraction determined under subparagraph iii by the fraction determined under subparagraph vi.

viii. Deduct 1.00 from the product determined under subparagraph vii and multiply by 100.  O. Reg. 315/08, s. 2.

(3) If portions of a parcel of land are classified in one of the commercial classes and in one of the industrial classes and the increased assessment in those classes on the parcel of land is equal to or greater than 50 per cent of the assessment as set out on the assessment roll for those classes for the parcel of land before the increase, each portion of the parcel of land shall be deemed to have an increased assessment equal to or greater than 50 per cent of the assessment as set out in the assessment roll for each portion of the parcel of land.  O. Reg. 315/08, s. 2.

(4) For the purposes of this section, an increase in assessment made under section 33 of the Assessment Act for the taxation year and either or both of the last two preceding years shall be deemed to have occurred in the first of the taxation years and not in any later taxation year.  O. Reg. 315/08, s. 2.

(5) For the purposes of this section if improvements to the land are made in taxation years in respect of which no general reassessment occurs, the increases in assessment in each year, if any, shall be cumulated arithmetically.  O. Reg. 315/08, s. 2.

Table 1
Tax rates for business properties in municipalities for 2016 (Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Alberton, Township of

0.00942830

0.00887941

0.01180000

Armour, Township of

0.00637665

0.00329330

0.00537516

Armstrong, Township of

0.01180000

0.01180000

0.01033335

Assiginack, Township of

0.00965705

0.00642327

Atikokan, Township of

0.01180000

0.01180000

0.01180000

Baldwin, Township of

0.01180000

0.00193514

0.00878201

Barrie, City of

0.01158074

0.01235094

0.01109657

Belleville, City of

0.01400000

0.01500000

0.01256974

Billings, Township of

0.00648629

0.00953677

Black River-Matheson, Township of

0.01180000

0.01180000

0.00861637

Blind River, Town of

0.01180000

0.01180000

0.01180000

Bonfield, Township of

0.01041858

0.01180000

0.00706309

Brant, County of

0.01400000

0.01500000

0.01500000

Brantford, City of

0.01400000

0.01500000

0.01347360

Brethour, Township of

0.00693205

0.01180000

Brockville, City of

0.01400000

0.01500000

0.01272346

Bruce, County of

0.01117970

0.01500000

0.00961821

Bruce Mines, Town of

0.01180000

0.01180000

0.00673086

Burk’s Falls, Village of

0.01106094

0.01180000

0.00999484

Burpee and Mills, Township of

0.00483067

0.01180000

Callander, Municipality of

0.01134454

0.01180000

0.00928987

Calvin, Township of

0.00556563

0.01180000

0.00978387

Carling, Township of

0.00502531

0.01070804

 

Casey, Township of

0.00603737

0.01180000

 

Central Manitoulin, Township of

0.00734096

0.00973293

 

Chamberlain, Township of

0.00311165

0.00522605

0.01007619

Chapleau, Township of

0.01180000

0.01180000

 

Chapple, Township of

0.00605113

0.01180000

0.01180000

Charlton and Dack, Municipality of

0.01180000

0.01180000

0.00979061

Chatham-Kent, Municipality of

0.01390463

0.01500000

0.01386322

Chisholm, Township of

0.00848635

0.00432564

 

Cobalt, Town of

0.01180000

 

0.01180000

Cochrane, Town of

0.01180000

0.01180000

0.00815186

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01180000

0.01180000

0.01088549

Conmee, Township of

0.01180000

0.01180000

 

Cornwall, City of

0.01400000

0.01500000

0.01500000

Dawson, Township of

0.01180000

0.01180000

0.01180000

Dorion, Township of

0.01180000

0.01180000

0.01180000

Dryden, City of

0.01180000

0.01180000

0.01180000

Dubreuilville, Township of

0.01180000

0.01180000

 

Dufferin, County of

0.01024668

0.01500000

0.00871653

Durham, Region of

0.01135490

0.01500000

0.01180000

Ear Falls, Township of

0.01180000

0.01180000

0.01180000

East Ferris, Municipality of

0.00764503

0.00947856

0.01180000

Elgin, County of

0.01180000

0.01500000

0.01073758

Elliot Lake, City of

0.01180000

0.01180000

0.00860418

Emo, Township of

0.01180000

0.01180000

0.01180000

Englehart, Town of

0.01180000

0.01180000

0.01180000

Espanola, Town of

0.01180000

0.01180000

0.01180000

Essex, County of

0.01336630

0.01500000

0.01500000

Evanturel, Township of

0.01180000

0.01029269

0.01104995

Fauquier-Strickland, Township of

0.01180000

0.00580417

0.00614569

Fort Frances, Town of

0.01180000

0.01180000

0.01180000

French River, Municipality of

0.01180000

0.01180000

 

Frontenac, County of

0.01400000

0.01500000

 

Gananoque, Separated Town of

0.01400000

0.01500000

0.01180000

Gauthier, Township of

0.00736548

0.00712740

 

Gillies, Township of

0.01180000

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01093293

0.00714151

 

Gore Bay, Town of

0.01167721

0.00679166

 

Greenstone, Municipality of

0.01180000

0.01180000

0.00328384

Grey, County of

0.01400000

0.01500000

0.01180000

Guelph, City of

0.01330762

0.01500000

0.01500000

Haldimand, County of

0.01304761

0.01500000

0.01500000

Haliburton, County of

0.01014050

0.01156998

 

Halton, Region of

0.00869565

0.01433184

0.01159033

Hamilton, City of

0.01238890

0.01281416

0.01180000

Harley, Township of

0.01180000

0.01180000

 

Harris, Township of

0.01180000

0.00368457

0.01094482

Hastings, County of

0.00898731

0.01180000

0.00996285

Hearst, Town of

0.01071810

0.01180000

0.00742149

Hilliard, Township of

0.01180000

0.01180000

0.01180000

Hilton Beach, Village of

0.01180000

0.01180000

 

Hilton, Township of

0.00941278

0.01180000

 

Hornepayne, Township of

0.01180000

0.01180000

 

Hudson, Township of

0.01180000

0.01180000

0.00591398

Huron, County of

0.01023614

0.01180000

0.00442612

Huron Shores, Municipality of

0.01180000

0.01180000

0.01180000

Ignace, Township of

0.01180000

0.01180000

0.00930311

Iroquois Falls, Town of

0.01180000

0.01180000

0.00835127

James, Township of

0.01180000

0.01180000

 

Jocelyn, Township of

0.01065748

0.01180000

 

Johnson, Township of

0.00978197

0.01180000

0.00759736

Joly, Township of

0.00823888

0.01180000

 

Kapuskasing, Town of

0.01180000

0.01180000

0.00806486

Kawartha Lakes, City of

0.01180000

0.01500000

0.01500000

Kearney, Town of

0.00549883

0.00679160

 

Kenora, City of

0.01180000

0.01180000

0.01056075

Kerns, Township of

0.00529668

 

0.00876074

Killarney, Municipality of

0.00655405

0.01180000

 

Kingston, City of

0.01400000

0.01500000

0.01363375

Kirkland Lake, Town of

0.01180000

0.01180000

0.01077931

La Vallee, Township of

0.00949446

0.01180000

0.01180000

Laird, Township of

0.01180000

0.01180000

 

Lake of The Woods, Township of

0.01085948

 

 

Lambton, County of

0.01389024

0.01500000

0.01174604

Lanark, County of

0.01285667

0.01500000

0.01500000

Larder Lake, Township of

0.01180000

0.00868606

 

Latchford, Town of

0.01180000

0.01180000

0.01180000

Leeds and Grenville, County of

0.01308668

0.01500000

0.01391939

Lennox and Addington, County of

0.01400000

0.01500000

0.01180000

London, City of

0.01400000

0.01500000

0.01500000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01180000

0.01180000

0.00981499

Machar, Township of

0.00773462

0.00411060

0.00623925

Machin, Township of

0.01176427

0.00364564

0.01180000

Magnetawan, Municipality of

0.00620571

0.00710542

 

Manitouwadge, Township of

0.01180000

0.01180000

 

Marathon, Town of

0.01180000

0.01180000

 

Markstay-Warren, Municipality of

0.00993817

0.00740104

0.01180000

Matachewan, Township of

0.01180000

0.01180000

 

Mattawa, Town of

0.01180000

0.01180000

0.01105889

Mattawan, Township of

0.01180000

0.01180000

0.01180000

Mattice-Val Cote, Township of

0.01180000

0.01180000

0.00443509

McDougall, Township of

0.00609967

0.01180000

 

McGarry, Township of

0.01180000

0.00413766

 

McKellar, Township of

0.01173734

0.01180000

 

McMurrich/Monteith, Township of

0.00884415

0.00280756

0.00167651

Middlesex, County of

0.01386897

0.01500000

0.01294193

Moonbeam, Township of

0.01180000

0.01180000

0.01076196

Moosonee, Town of

0.00626558

0.01180000

 

Morley, Township of

0.01180000

0.00514003

0.01180000

Muskoka, District of

0.00641023

0.00751112

0.00429597

Nairn and Hyman, Township of

0.01180000

0.01180000

0.01180000

Neebing, Municipality of

0.00522668

0.01180000

0.01180000

Niagara, Region of

0.01180000

0.01500000

0.01180000

Nipigon, Township of

0.01180000

0.01180000

0.01180000

Nipissing, Township of

0.00844999

0.00187178

 

Norfolk, County of

0.01400000

0.01500000

0.01465350

North Bay, City of

0.01180000

0.01180000

0.01056091

Northeastern Manitoulin and the Islands, Town of

0.00826192

0.01180000

 

Northumberland, County of

0.01400000

0.01500000

0.01242157

O’Connor, Township of

0.01026798

0.01001060

 

Oliver and Paipoonge, Township of

0.01180000

0.01180000

0.01180000

Opasatika, Township of

0.00963720

0.01180000

0.00541180

Orillia, City of

0.01299072

0.01500000

0.01500000

Ottawa, City of

0.01180436

0.01500000

0.01402673

Owen Sound, City of

0.01400000

0.01500000

0.01180000

Oxford, County of

0.01400000

0.01500000

0.01046182

Papineau-Cameron, Township of

0.00814160

0.01180000

0.00601753

Parry Sound, Town of

0.00777397

0.00610738

0.01180000

Peel, Region of

0.01057399

0.01292875

0.01320774

Pelee, Township of

0.01180000

0.00482672

 

Pembroke, City of

0.01400000

0.01500000

0.01019496

Perry, Township of

0.00934187

0.00510594

0.00617147

Perth, County of

0.01180000

0.01500000

0.01441955

Peterborough, City of

0.01388442

0.01500000

0.01180000

Peterborough, County of

0.01180000

0.01500000

0.01124941

Pickle Lake, Township of

0.00598000

0.00032799

 

Plummer, Additional, Township of

0.01180000

0.01180000

0.00812286

Powassan, Municipality of

0.00880454

0.01144638

0.00806933

Prescott and Russell, County of

0.01180000

0.01500000

0.01104986

Prescott, Separate Town of

0.01400000

0.01500000

0.01180000

Prince, Township of

0.01180000

0.01180000

 

Prince Edward, County of

0.00705013

0.01500000

0.00518522

Quinte West, City of

0.01364092

0.01500000

0.01180000

Rainy River, Town of

0.01180000

0.01180000

0.01180000

Red Lake, Municipality of

0.01180000

0.01180000

0.01180000

Red Rock, Township of

0.01180000

0.01180000

0.01179772

Renfrew, County of

0.01362616

0.01500000

0.01171969

Ryerson, Township of

0.00648756

0.00923795

 

Sable-Spanish Rivers, Township of

0.01180000

0.00191289

 

Sault Ste. Marie, City of

0.01180000

0.01180000

0.01180000

Schreiber, Township of

0.01180000

0.01180000

 

Seguin, Township of

0.00587870

0.01180000

0.01034934

Shuniah, Township of

0.01180000

0.01180000

0.01180000

Simcoe, County of

0.01180000

0.01500000

0.01372051

Sioux Lookout, Municipality of

0.01180000

0.01180000

 

Sioux Narrows-Nestors Falls, Township of

0.01077850

0.00851479

 

Smiths Falls, Separated Town of

0.01400000

0.01500000

0.01342673

Smooth Rock Falls, Town of

0.01180000

0.01180000

0.00991418

South Algonquin, Township of

0.00465664

0.00938576

 

South River, Village of

0.00868672

0.00737355

0.00397905

Spanish, Township of

0.01180000

0.01180000

 

St. Charles, Municipality of

0.00557630

 

0.01180000

St. Joseph, Township of

0.00671304

0.01180000

 

St. Marys, Separated Town of

0.01180000

0.01500000

0.01360309

St. Thomas, City of

0.01400000

0.01500000

0.00906287

Stormont, Dundas and Glengarry, County of

0.01400000

0.01500000

0.01111735

Stratford, City of

0.01400000

0.01500000

0.01180000

Strong, Township of

0.00698961

0.01180000

0.00579313

Sudbury, City of Greater

0.01180000

0.01180000

0.01180000

Sundridge, Village of

0.01018136

0.01126608

0.00666777

Tarbutt and Tarbutt, Additional, Township of

0.00939012

0.01180000

 

Tehkummah, Township of

0.00954719

0.00554644

 

Temagami, Municipality of

0.01180000

0.01180000

0.00965857

Temiskaming Shores, Town of

0.01180000

0.01180000

0.00839941

Terrace Bay, Township of

0.01180000

0.01180000

 

The Archipelago, Township of

0.00569440

0.00670457

 

The North Shore, Township of

0.01180000

0.01180000

 

Thessalon, Town of

0.01180000

0.00835721

0.00670797

Thornloe, Village of

0.01180000

0.01180000

 

Thunder Bay, City of

0.01180000

0.01180000

0.01180000

Timmins, City of

0.01180000

0.01180000

0.01180000

Toronto, City of

0.01180000

0.01253602

0.01482084

Val Rita-Harty, Township of

0.01180000

0.01180000

0.00702340

Waterloo, Region of

0.01400000

0.01500000

0.01076190

Wawa, Township of

0.01180000

0.01180000

 

Wellington, County of

0.01026644

0.01500000

0.01500000

West Nipissing, Municipality of

0.01103333

0.01180000

0.01180000

White River, Township of

0.01180000

0.01180000

 

Whitestone, Municipality of

0.00553974

0.00775761

 

Windsor, City of

0.01382569

0.01500000

0.01500000

York, Region of

0.01008874

0.01180000

0.01434072

O. Reg. 101/16, s. 5.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2016
(Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01400000

0.01180000

0.01400000

0.01180000

Espanola, Town of

0.01180000

 

0.01180000

 

Essex, County of

0.01355735

0.01180000

 

0.00707431

Hamilton, City of

0.01238890

 

 

0.01238890

Kenora, City of

0.01180000

0.01180000

0.01180000

0.01180000

Lambton, County of

0.01400000

0.01400000

0.01400000

0.00787555

Marathon, Town of

0.01180000

 

0.01180000

0.01180000

Ottawa, City of

0.01180000

0.01400000

0.00987087

0.00614395

Sault Ste. Marie, City of

0.01180000

0.01180000

0.01180000

0.01180000

Smooth Rock Falls, Town of

0.01180000

 

 

0.01180000

Windsor, City of

0.01400000

0.01400000

0.01400000

0.00905901

O. Reg. 101/16, s. 5.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2016
(Expressed as fractions of assessed value)

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.01180000

0.01180000

Chatham-Kent, Municipality of

0.01500000

0.01500000

Dryden, City of

0.01180000

0.01180000

Dubreuilville, Township of

0.01180000

0.01180000

Elgin, County of

0.01500000

0.01500000

Espanola, Town of

0.01180000

0.01180000

Essex, County of

0.01500000

0.01500000

Fort Frances, Town of

0.01180000

0.01180000

Hamilton, City of

0.01281416

0.01281416

Hearst, Town of

0.01180000

0.01180000

Iroquois Falls, Town of

0.01180000

0.01180000

James, Township of

0.01180000

0.01180000

Kapuskasing, Town of

0.01180000

0.01180000

Kenora, City of

0.01180000

0.01180000

Lambton, County of

0.01500000

0.01500000

Leeds and Grenville, County of

0.01500000

0.01500000

Lennox and Addington, County of

0.01500000

0.01500000

Ottawa, City of

0.01500000

0.01500000

Owen Sound, City of

0.01500000

0.01500000

Powassan, Municipality of

0.01140659

0.01180000

Prescott and Russell, County of

0.01500000

0.01500000

Quinte West, City of

0.01500000

0.01500000

Red Lake, Municipality of

0.01180000

0.01180000

Renfrew, County of

0.01500000

0.01500000

Sault Ste. Marie, City of

0.01180000

0.01180000

Smooth Rock Falls, Town of

0.01180000

0.01180000

St. Thomas, City of

0.01500000

0.01500000

Stormont, Dundas and Glengarry, County of

0.01500000

0.01500000

Sudbury, City of Greater

0.01180000

0.01180000

Thessalon, Town of

0.00560752

0.01180000

Thunder Bay, City of

0.01180000

0.01180000

Timmins, City of

0.01180000

0.01180000

Windsor, City of

0.01500000

0.01500000

O. Reg. 101/16, s. 5.

table 4
tax rate for business properties in unattached unorganized territories for 2016
(Expressed as fractions of assessed value)

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Nipissing, District of

 

 

 

Timiskaming Board of Education

0.00833312

 

0.01144715

Nipissing Combined School Boards

0.01113515

0.01180000

0.01180000

Parry Sound, District of

 

 

 

South River Township School Authority

0.00599826

0.01180000

 

West Parry Sound Board of Education

0.00621306

0.00589829

 

East Parry Sound Board of Education

0.00860874

0.01180000

0.00923970

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.00859396

0.00741460

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01180000

0.01180000

 

Espanola Locality Education

0.00774213

0.00427364

 

Chapleau Locality Education

0.00829984

0.01180000

 

Foleyet DSA Locality Education

0.00946464

 

 

Gogama DSA Locality Education

0.00660545

 

 

Asquith Garvey DSA Locality Education

0.00450368

0.00791621

 

Missarenda DSA Locality Education

0.00434228

0.00277286

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.01180000

0.01180000

0.01180000

Timiskaming Locality Education

0.01180000

0.01180000

0.01180000

Cochrane, District of

 

 

 

Hearst Locality Education

0.00719004

0.00890781

0.00535738

Kap SRF and District Locality Education

0.01180000

0.00228462

0.00699444

Cochrane-Iroquois Falls Locality Education

0.00929598

0.01180000

0.00731106

James Bay Lowlands Locality Education

0.01180000

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.01180000

0.01180000

0.01180000

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00078765

 

 

Nipigon Red Rock Locality Education

0.00661890

 

0.01180000

Lake Superior Locality Education

0.01180000

0.01180000

 

Lakehead Locality Education

0.01180000

0.01180000

0.01180000

Auden DSA Locality Education

0.00095645

 

 

Ferland DSA Locality Education

0.00039688

 

 

Armstrong DSA Locality Education

0.00574571

0.01180000

 

Savant Lake DSA Locality Education

0.00505157

 

 

Upsala DSA Locality Education

0.00495001

0.00454906

0.00292616

Rainy River, District of

 

 

 

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

0.00826819

0.01180000

 

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

0.00598720

0.00492298

 

Mine Centre DSA Locality Education

0.00176644

0.00317989

 

Atikokan Locality Education

0.01180000

0.01180000

0.01180000

Kenora, District of

 

 

 

Kenora Locality Education

0.01180000

0.01180000

0.01180000

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

0.00955395

0.01180000

0.01180000

Keewatin-Patricia District Locality Education

0.00773696

 

 

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

0.01180000

 

0.01180000

Red Lake Locality Education

0.00840447

0.01180000

0.01180000

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

0.01058379

0.00998155

0.01180000

Sturgeon Lake Locality Education

0.00607565

 

 

O. Reg. 101/16, s. 5.

Tables 5-16 Revoked:  O. Reg. 177/07, s. 15.

Tables 17-20 Revoked:  O. Reg. 114/11, s. 8.