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O. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES
under Education Act, R.S.O. 1990, c. E.2
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Loi sur l’éducation
ONTARIO REGULATION 400/98
TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES
Historical version for the period June 17, 2008 to September 10, 2008.
Last amendment: O. Reg. 203/08.
This Regulation is made in English only.
CONTENTS
Sections | ||
1 | ||
2 | ||
3 | ||
4., 5-7., 8 | ||
9-11 | ||
12-12.1 | ||
13-14 | ||
Tax rates for business properties in municipalities for 2008 |
||
Tax rates for business properties in municipalities with optional commercial classes for 2008 |
||
Tax rates for business properties in municipalities with optional industrial classes for 2008 |
||
Tax rates for business properties in unattached unorganized territories for 2008 |
Residential Property
1. (1) The tax rate for school purposes for residential property for the purposes of section 257.7 of the Act is prescribed as the following percentage of the assessed value of the property:
1.-4. Revoked: O. Reg. 177/07, s. 1 (1).
5. 0.264 per cent per year for 2006, 2007 and 2008. O. Reg. 169/01, s. 1; O. Reg. 74/03, s. 1 (1, 2); O. Reg. 115/04, s. 1 (1); O. Reg. 78/05, s. 1 (1); O. Reg. 98/06, s. 1 (1); O. Reg. 177/07, s. 1 (1, 2); O. Reg. 103/08, s. 1 (1).
(2)-(4) Revoked: O. Reg. 177/07, s. 1 (3).
(5) The tax rate for school purposes for 2006, 2007 and 2008 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0660 per cent of the assessed value of the property. O. Reg. 98/06, s. 1 (2); O. Reg. 177/07, s. 1 (4); O. Reg. 103/08, s. 1 (2).
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)-(7) Revoked: O. Reg. 177/07, s. 2 (1).
(8) For 2008, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 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. O. Reg. 98/06, s. 2; O. Reg. 177/07, s. 2 (2); O. Reg. 275/07, s. 1; O. Reg. 103/08, s. 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) The tax rates set out in the following Tables are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for the following years for the property classes prescribed under the Assessment Act in the territories set out in the Tables:
1.-7. Revoked: O. Reg. 177/07, s. 3 (1).
8. For 2008, 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.
(2.1)-(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).
Business Property in Municipalities
4., 5. Revoked: O. Reg. 177/07, s. 4.
6. The tax rate for school purposes for the Township of Mattice-Val Coté, expressed as a fraction of assessed value, for property in the industrial property class is 0.033. O. Reg. 598/99, s. 1; O. Reg. 177/07, s. 5.
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;
“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).
(2)-(5.1) Revoked: O. Reg. 177/07, s. 8 (1).
(6) Revoked: O. Reg. 115/04, s. 4 (2).
(7), (8) Revoked: O. Reg. 177/07, s. 8 (2).
(8.1) For 2008, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 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. 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).
(8.2) Despite subsection (8.1), if a municipality set out in Table 18 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2008, 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. O. Reg. 103/08, s. 4 (2).
(8.3) Despite subsection (8.1), if a municipality set out in Table 19 passes a by-law opting to have the large industrial class apply, for 2008, 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. O. Reg. 103/08, s. 4 (2).
(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.
12. Despite any other section, the tax rate for school purposes for the professional sports facility class in the City of Ottawa for 2007 is 0.01747985 but shall be reduced for 2007 by 0.01503733. O. Reg. 527/07, s. 1.
12.1 Revoked: O. Reg. 275/07, s. 5.
13. The following provisions and requirements apply, with necessary modifications, with respect to the tax rates set out in Table 17:
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.
14. Revoked: O. Reg. 275/07, s. 6.
TABLES 1-16 Revoked: O. Reg. 177/07, s. 15.
TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2008
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value | ||
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class | |
Alberton, Township of |
0.00997035 |
0.00748460 |
0.02750000 |
Armour, Township of |
0.00883696 |
0.00383224 |
0.00692227 |
Armstrong, Township of |
0.01728922 |
0.01927803 |
0.01241394 |
Assiginack, Township of |
0.01142233 |
0.00858747 |
|
Atikokan, Township of |
0.01655947 |
0.02396881 |
0.02750000 |
Baldwin, Township of |
0.01317725 |
0.00596684 |
0.01163148 |
Barrie Island, Township of |
0.00611094 |
0.01018575 |
|
Barrie, City of |
0.01558187 |
0.01634457 |
0.01295356 |
Belleville, City of |
0.02123338 |
0.02380145 |
0.01605752 |
Billings, Township of |
0.00896684 |
0.01426662 |
|
Black River-Matheson, Township of |
0.02238038 |
0.01964049 |
0.01020621 |
Blind River, Town of |
0.02030558 |
0.01683678 |
0.02213933 |
Bonfield, Township of |
0.01327791 |
0.01455214 |
0.00826202 |
Brant, County of |
0.01856246 |
0.02615165 |
0.01934088 |
Brantford, City of |
0.02015164 |
0.02796779 |
0.01611911 |
Brethour, Township of |
0.01082192 |
0.02750000 | |
Brockville, City of |
0.02237747 |
0.02272573 |
0.01600506 |
Bruce, County of |
0.01385620 |
0.02148133 |
0.01140825 |
Bruce Mines, Town of |
0.01321101 |
0.01760924 |
0.00769774 |
Burk’s Falls, Village of |
0.01255810 |
0.01637156 |
0.01194827 |
Burpee and Mills, Township of |
0.00675657 |
||
Callander, Municipality of |
0.01501980 |
0.01615156 |
0.01204943 |
Calvin, Township of |
0.00662340 |
0.01758913 |
0.01167556 |
Carling, Township of |
0.00641167 |
0.01014235 |
|
Casey, Township of |
0.01113605 |
0.02750000 |
|
Central Manitoulin, Township of |
0.00918382 |
0.01127311 |
|
Chamberlain, Township of |
0.00425779 |
0.00522605 |
0.01217728 |
Chapleau, Township of |
0.01504108 |
0.01403516 |
|
Chapple, Township of |
0.00656732 |
0.00752392 |
0.02750000 |
Charlton and Dack, Municipality of |
0.01579023 |
0.01597576 |
0.01186225 |
Chatham-Kent, Municipality of |
0.01954309 |
0.02835033 |
0.01739021 |
Chisholm, Township of |
0.00906364 |
0.00469440 |
|
Cobalt, Town of |
0.02350000 |
0.01434623 | |
Cochrane, Town of |
0.02149635 |
0.01344791 |
0.00956148 |
Cockburn Island, Township of |
|||
Coleman, Township of |
0.01909195 |
0.02750000 |
0.01319116 |
Conmee, Township of |
0.01346762 |
0.01313154 |
|
Cornwall, City of |
0.02404563 |
0.02922061 |
0.01830846 |
Dawson, Township of |
0.02350000 |
0.00843102 |
0.02750000 |
Dorion, Township of |
0.02350000 |
0.02750000 | |
Dryden, City of |
0.01611608 |
0.02750000 |
0.01533603 |
Dubreuilville, Township of |
0.01967794 |
0.02626635 |
|
Dufferin, County of |
0.01377850 |
0.02263342 |
0.01003718 |
Durham, Region of |
0.01487553 |
0.01961500 |
0.01586577 |
Ear Falls, Township of |
0.02037112 |
0.02750000 |
0.02673107 |
East Ferris, Township of |
0.01019350 |
0.01323519 |
0.01964358 |
Elgin, County of |
0.01440427 |
0.03000000 |
0.01213438 |
Elliot Lake, City of |
0.02350000 |
0.02750000 |
0.00998754 |
Emo, Township of |
0.01425849 |
0.01929798 |
0.02750000 |
Englehart, Town of |
0.01686370 |
0.02386642 |
0.01958947 |
Espanola, Town of |
0.01978932 |
0.02750000 |
0.01826073 |
Essex, County of |
0.01541255 |
0.02478905 |
0.01935266 |
Evanturel, Township of |
0.01305448 |
0.01035350 |
0.01324158 |
Fauquier-Strickland, Township of |
0.01704849 |
0.01300856 |
0.00833858 |
Fort Frances, Town of |
0.02350000 |
0.02180972 |
0.02099148 |
French River, Municipality of |
0.01536043 |
0.01951066 |
|
Frontenac, County of |
0.01801873 |
0.02103871 |
|
Gananoque, Separated Town of |
0.02069057 |
0.02790892 |
0.01440965 |
Gauthier, Township of |
0.01317948 |
0.01036665 |
|
Gillies, Township of |
0.01499333 |
0.01078387 |
|
Gordon, Township of |
0.01356845 |
0.00648623 |
|
Gore Bay, Town of |
0.01412498 |
0.00973844 |
|
Greenstone, Municipality of |
0.01482087 |
0.02250069 |
0.00374702 |
Grey, County of |
0.01849190 |
0.02649556 |
0.01583249 |
Guelph, City of |
0.01922244 |
0.02600416 |
0.02230980 |
Haldimand, County of |
0.01822078 |
0.02555120 |
0.01942954 |
Haliburton, County of |
0.01274688 |
0.01277204 |
|
Halton, Region of |
0.01374657 |
0.01923028 |
0.01402694 |
Hamilton, City of |
0.01782538 |
0.01782538 |
0.01440769 |
Harley, Township of |
0.01517404 |
0.02591980 |
|
Harris, Township of |
0.01713718 |
0.01219403 |
0.01293067 |
Hastings, County of |
0.01180940 |
0.01477738 |
0.01265321 |
Hearst, Town of |
0.01140754 |
0.01602219 |
0.00878308 |
Hilliard, Township of |
0.01600000 |
0.02750000 | |
Hilton Beach, Village of |
0.01279747 |
0.01396500 |
|
Hilton, Township of |
0.01147741 |
0.00374522 |
|
Hornepayne, Township of |
0.01324204 |
0.01556541 |
|
Hudson, Township of |
0.01748548 |
0.01272845 |
0.00695719 |
Huron, County of |
0.01237468 |
0.01428246 |
0.00517095 |
Huron Shores, Municipality of |
0.01876462 |
0.01365684 |
0.01435166 |
Ignace, Township of |
0.01602884 |
0.01136657 |
0.01226209 |
Iroquois Falls, Town of |
0.02093199 |
0.02727760 |
0.00982455 |
James, Township of |
0.02350000 |
0.01625375 |
|
Jocelyn, Township of |
0.01247232 |
0.00918098 |
|
Johnson, Township of |
0.01410888 |
0.00866607 | |
Joly, Township of |
0.01216388 |
0.01600000 |
|
Kapuskasing, Town of |
0.02135857 |
0.02750000 |
0.00957759 |
Kawartha Lakes, City of |
0.01558070 |
0.02069612 |
0.02094968 |
Kearney, Town of |
0.00861678 |
0.00787688 |
|
Kenora, City of |
0.01806418 |
0.02750000 |
0.01260183 |
Kerns, Township of |
0.00862159 |
0.01042628 | |
Killarney, Municipality of |
0.00841095 |
0.01363752 |
|
Kingston, City of |
0.01973086 |
0.02654802 |
0.01788121 |
Kirkland Lake, Town of |
0.02350000 |
0.02350287 |
0.01239079 |
La Vallee, Township of |
0.01201546 |
0.01692656 |
0.02750000 |
Laird, Township of |
0.01448083 |
0.00862662 |
|
Lake of The Woods, Township of |
0.01309458 |
||
Lambton, County of |
0.01892412 |
0.02874024 |
0.01470690 |
Lanark, County of |
0.01694267 |
0.02815510 |
0.01980737 |
Larder Lake, Township of |
0.01853097 |
0.01211063 |
|
Latchford, Town of |
0.02350000 |
0.01600000 |
0.01657184 |
Leeds and Grenville, County of |
0.01661569 |
0.03000000 |
0.01897019 |
Lennox and Addington, County of |
0.01923637 |
0.03000000 |
0.01545450 |
London, City of |
0.02422537 |
0.02853974 |
0.01985488 |
Macdonald, Meredith and Aberdeen, Additional, Township of |
0.01366180 |
0.01161570 |
0.01206539 |
Machar, Township of |
0.01100492 |
0.00505559 |
0.00809081 |
Machin, Township of |
0.01305847 |
0.00693647 |
0.01639605 |
Magnetawan, Municipality of |
0.00903943 |
0.00719965 |
|
Manitouwadge, Township of |
0.02350000 |
0.02750000 |
|
Marathon, Town of |
0.02073289 |
0.02032768 |
|
Markstay-Warren, Municipality of |
0.01233759 |
0.00869094 |
0.02750000 |
Matachewan, Township of |
0.02064990 |
0.02750000 |
|
Mattawa, Town of |
0.01449790 |
0.02257058 |
0.01306535 |
Mattawan, Township of |
0.01967794 |
0.02561689 | |
Mattice-Val Cote, Township of |
0.01725425 |
0.02744549 |
0.00511370 |
McDougall, Township of |
0.00792463 |
0.01746657 |
|
McGarry, Township of |
0.01537909 |
0.00400204 |
|
McKellar, Township of |
0.00848906 |
0.01042543 |
|
McMurrich/Monteith, Township of |
0.01187672 |
0.00390740 |
0.00123907 |
Middlesex, County of |
0.01618295 |
0.02259521 |
0.01671949 |
Moonbeam, Township of |
0.02350000 |
0.01422329 |
0.01304074 |
Moosonee, Town of |
0.00768391 |
0.01452463 |
|
Morley, Township of |
0.01294758 |
0.00474741 |
0.02750000 |
Muskoka, District of |
0.00791029 |
0.00971467 |
0.00534930 |
Nairn and Hyman, Township of |
0.02216971 |
0.02563381 |
0.02750000 |
Neebing, Municipality of |
0.00567111 |
0.01600000 |
0.02750000 |
Niagara, Region of |
0.01592891 |
0.02566768 |
0.01532030 |
Nipigon, Township of |
0.02350000 |
0.01603100 |
0.01817905 |
Nipissing, Township of |
0.01216945 |
0.00242176 |
|
Norfolk, County of |
0.01929081 |
0.02609214 |
0.01785528 |
North Bay, City of |
0.02237236 |
0.01859127 |
0.01289792 |
Northeastern Manitoulin and the Islands, Town of |
0.01135424 |
0.01293836 |
|
Northumberland, County of |
0.01960491 |
0.03000000 |
0.01639394 |
O’Connor, Township of |
0.01307607 |
0.01064871 |
|
Oliver and Paipoonge, Township of |
0.01844475 |
0.02750000 |
0.01773225 |
Opasatika, Township of |
0.01309338 |
0.01461796 |
0.00639791 |
Orillia, City of |
0.01706331 |
0.02053234 |
0.02422297 |
Ottawa, City of |
0.01804184 |
0.02140489 |
0.01720286 |
Oxford, County of |
0.02050838 |
0.02900428 |
0.01295267 |
Papineau-Cameron, Township of |
0.01062388 |
0.01680589 |
0.00708660 |
Parry Sound, Town of |
0.00904170 |
0.00769393 |
0.01417599 |
Peel, Region of |
0.01553938 |
0.01777496 |
0.01616513 |
Pelee, Township of |
0.01475949 |
0.01308286 |
|
Pembroke, City of |
0.02102293 |
0.02936287 |
0.01190104 |
Perry, Township of |
0.01092183 |
0.00791968 |
0.00793242 |
Perth, County of |
0.01473139 |
0.02238473 |
0.01801792 |
Peterborough, City of |
0.01952795 |
0.02863185 |
0.01431035 |
Peterborough, County of |
0.01437790 |
0.02326940 |
0.01358805 |
Pickle Lake, Township of |
0.00647481 |
0.00113176 |
|
Plummer, Additional, Township of |
0.01218712 |
0.01671594 |
0.00997801 |
Powassan, Municipality of |
0.01097084 |
0.01285461 |
0.01052330 |
Prescott and Russell, County of |
0.01626539 |
0.02520084 |
0.01336388 |
Prescott, Separate Town of |
0.01826007 |
0.02939997 |
0.01545734 |
Prince, Township of |
0.01761197 |
0.01505653 |
|
Prince Edward, County of |
0.00935868 |
0.02040029 |
0.00621599 |
Quinte West, City of |
0.01886751 |
0.02481479 |
0.01565232 |
Rainy River, Town of |
0.01976921 |
0.02032768 |
0.02709124 |
Red Lake, Municipality of |
0.02086026 |
0.02750000 |
|
Red Rock, Township of |
0.01758092 |
0.02750000 |
0.01475050 |
Renfrew, County of |
0.01793299 |
0.02869205 |
0.01426809 |
Ryerson, Township of |
0.00934511 |
0.01172390 |
|
Sable-Spanish Rivers, Township of |
0.01643248 |
0.01252909 |
|
Sault Ste. Marie, City of |
0.02067793 |
0.02750000 |
0.01733837 |
Schreiber, Township of |
0.02350000 |
||
Seguin, Township of |
0.00711588 |
0.01293642 |
0.01285867 |
Shedden, Township of |
0.01718008 |
0.01683057 |
|
Shuniah, Township of |
0.02350000 |
0.02750000 |
0.02750000 |
Simcoe, County of |
0.01588125 |
0.02440180 |
0.01743895 |
Sioux Lookout, Municipality of |
0.01549601 |
0.02750000 |
|
Sioux Narrows-Nestors Falls, Township of |
0.01307030 |
0.00857679 |
|
Smiths Falls, Separated Town of |
0.02162778 |
0.02686951 |
0.01606880 |
Smooth Rock Falls, Town of |
0.02216986 |
0.02507510 |
0.01199524 |
South Algonquin, Township of |
0.00600649 |
0.00854847 |
|
South River, Village of |
0.01133393 |
0.00780996 |
0.00458991 |
St. Joseph, Township of |
0.00891436 |
0.01100555 |
|
St. Marys, Separated Town of |
0.01374948 |
0.02486552 |
0.01623295 |
St. Thomas, City of |
0.01960690 |
0.02983262 |
0.01052247 |
St. Charles, Municipality of |
0.00727572 |
0.02750000 | |
Stormont, Dundas and Glengarry, County of |
0.02022403 |
0.02879631 |
0.01411235 |
Stratford, City of |
0.02269629 |
0.02940764 |
0.01404183 |
Strong, Township of |
0.00884516 |
0.01234105 |
0.00748353 |
Sudbury, City of Greater |
0.01976364 |
0.02750000 |
0.01558012 |
Sundridge, Village of |
0.01074282 |
0.00972211 |
0.00792298 |
Tarbutt and Tarbutt, Additional, Township of |
0.01320598 |
0.01645458 |
|
Tehkummah, Township of |
0.01180486 |
0.01063354 |
|
Temagami, Municipality of |
0.01968336 |
0.02750000 |
0.01165876 |
Temiskaming Shores, Town of |
0.02350000 |
0.02235210 |
0.01000239 |
Terrace Bay, Township of |
0.01987458 |
0.02750000 |
|
The Archipelago, Township of |
0.00754526 |
0.00929742 |
|
The North Shore, Township of |
0.02350000 |
0.01987148 |
|
Thessalon, Town of |
0.01442528 |
0.01482585 |
0.00764095 |
Thornloe, Village of |
0.01109019 |
0.01896522 |
|
Thunder Bay, City of |
0.02350000 |
0.02750000 |
0.02389562 |
Timmins, City of |
0.01867458 |
0.02750000 |
0.02226198 |
Toronto, City of |
0.01968305 |
0.02050709 |
0.01798584 |
Val Rita-Harty, Township of |
0.01930865 |
0.02032768 |
0.00827691 |
Waterloo, Region of |
0.02032664 |
0.02596552 |
0.01307800 |
Wawa, Township of |
0.02208319 |
0.01743967 |
|
Wellington, County of |
0.01319713 |
0.02350508 |
0.02014480 |
West Nipissing, Municipality of |
0.01366638 |
0.01795688 |
0.02108470 |
White River, Township of |
0.02350000 |
0.01846754 |
|
Whitestone, Municipality of |
0.00790551 |
0.00722464 |
|
Windsor, City of |
0.01800656 |
0.02859302 |
0.01859371 |
York, Region of |
0.01492897 |
0.01656911 |
0.01752935 |
O. Reg. 103/08, s. 8; O. Reg. 203/08, s. 1.
TABLE 18
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2008
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value | |||
Commercial Property Class |
Office Building Property Class |
Shopping Centre Property Class |
Parking Lots and Vacant Land Property Class | |
Chatham-Kent, Municipality of |
0.01942067 |
0.01571102 |
0.02241606 |
0.01304611 |
Espanola, Town of |
0.01930410 |
0.02688826 |
||
Essex, County of |
0.01533367 |
0.01668541 |
0.01670548 |
0.00805601 |
Hamilton, City of |
0.01782538 |
0.01782538 |
0.01782538 |
0.01782538 |
Kenora, City of |
0.01762489 |
0.02129849 |
0.02504049 |
0.01460475 |
Lambton, County of |
0.01837370 |
0.01734268 |
0.02352766 |
0.01236087 |
Lennox and Addington, County of |
0.01902239 |
0.03855853 |
0.02471260 |
0.01157514 |
Marathon, Town of |
0.02063712 |
0.02063712 |
0.01788165 | |
Ottawa, City of |
0.01744678 |
0.02107769 |
0.01453981 |
0.01145315 |
Owen Sound, City of |
0.01827520 |
0.01632756 |
0.01982189 |
0.00913947 |
Sault Ste. Marie, City of |
0.02029036 |
0.02963508 |
0.02153955 |
0.01507534 |
Smooth Rock Falls, Town of |
0.02211650 |
0.02153629 | ||
Windsor, City of |
0.01801653 |
0.01831864 |
0.01849936 |
0.00951118 |
O. Reg. 103/08, s. 9; O. Reg. 203/08, s. 2.
TABLE 19
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2008
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value | |
Industrial Property Class |
Large Industrial Property Class | |
Atikokan, Township of |
0.01670866 |
0.02715539 |
Chatham-Kent, Municipality of |
0.02624006 |
0.03153653 |
Dryden, City of |
0.01698200 |
0.02812692 |
Dubreuilville, Township of |
0.02020841 |
0.02638590 |
Elgin, County of |
0.02565670 |
0.03265229 |
Espanola, Town of |
0.01796322 |
0.02810903 |
Essex, County of |
0.02251605 |
0.03113532 |
Fort Frances, Town of |
0.01278696 |
0.02319821 |
Hamilton, City of |
0.01782538 |
0.01782538 |
Hearst, Town of |
0.01461959 |
0.01718669 |
Iroquois Falls, Town of |
0.01507678 |
0.02895884 |
James, Township of |
0.01600212 |
0.01625489 |
Kapuskasing, Town of |
0.01707951 |
0.02919990 |
Kenora, City of |
0.02182089 |
0.02838305 |
Lambton, County of |
0.02294045 |
0.03365013 |
Leeds and Grenville, County of |
0.02368393 |
0.03665557 |
Lennox and Addington, County of |
0.02528338 |
0.03180812 |
Ottawa, City of |
0.02294841 |
0.01970680 |
Owen Sound, City of |
0.01777730 |
0.03068515 |
Powassan, Municipality of |
0.01222387 |
0.01557899 |
Prescott and Russell, County of |
0.02315882 |
0.03112013 |
Quinte West, City of |
0.02442555 |
0.02611017 |
Red Lake, Municipality of |
0.02652278 |
0.02764388 |
Renfrew, County of |
0.02590981 |
0.03232432 |
Sault Ste. Marie, City of |
0.02050528 |
0.02921839 |
Smooth Rock Falls, Town of |
0.01843407 |
0.02518485 |
St. Thomas, City of |
0.02606948 |
0.03132686 |
Stormont, Dundas and Glengarry, County of |
0.02284694 |
0.04587524 |
Sudbury, City of Greater |
0.02548443 |
0.02888524 |
Thessalon, Town of |
0.00966169 |
0.01616874 |
Thunder Bay, City of |
0.02581413 |
0.02791219 |
Timmins, City of |
0.02300263 |
0.02863212 |
Windsor, City of |
0.02405965 |
0.03214507 |
O. Reg. 103/08, s. 10.
TABLE 20
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2008
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value | ||
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class | |
Nipissing, District of |
|||
Timiskaming Board of Education |
0.01181962 |
0.01370354 | |
Nipissing Combined School Boards |
0.01190746 |
0.01546860 |
0.02517701 |
Parry Sound, District of |
|||
South River Township School Authority |
0.00976150 |
||
West Parry Sound Board of Education |
0.00790556 |
0.00649560 |
|
East Parry Sound Board of Education |
0.01209861 |
0.02087477 |
0.01214080 |
Manitoulin, District of |
|||
Manitoulin Locality Education |
0.01104099 |
0.00983112 |
|
Sudbury, District of |
|||
Sudbury Locality Education |
0.01755630 |
0.02154608 |
|
Espanola Locality Education |
0.01388405 |
0.00712941 |
|
Chapleau Locality Education |
0.00964396 |
0.01275100 |
|
Foleyet DSA Locality Education |
0.01048025 |
||
Gogama DSA Locality Education |
0.00819532 |
||
Asquith Garvey DSA Locality Education |
0.00551335 |
0.01489127 |
|
Missarenda DSA Locality Education |
0.00594083 |
0.00306706 |
|
Timiskaming, District of |
|||
Kirkland Lake Locality Education |
0.02155305 |
0.02750000 |
0.01713291 |
Timiskaming Locality Education |
0.02280485 |
0.02750000 |
0.01649891 |
Cochrane, District of |
|||
Hearst Locality Education |
0.00972236 |
0.00900163 |
0.00631502 |
Kap SRF and District Locality Education |
0.01794789 |
0.00416188 |
0.00830429 |
Cochrane-Iroquois Falls Locality Education |
0.01289745 |
0.02032768 |
0.00863516 |
James Bay Lowlands Locality Education |
0.02073339 |
||
Algoma, District of |
|||
Sault Ste. Marie Locality Education |
0.02350000 |
0.02570715 |
0.01540873 |
Thunder Bay, District of |
|||
Allanwater DSA Locality Education |
0.00058935 |
||
Nipigon Red Rock Locality Education |
0.00369409 |
0.01832703 | |
Lake Superior Locality Education |
0.02350000 |
0.01915681 |
|
Lakehead Locality Education |
0.01799008 |
0.02750000 |
0.02653731 |
Auden DSA Locality Education |
0.00580102 |
||
Ferland DSA Locality Education |
0.00708982 |
||
Armstrong DSA Locality Education |
0.00689808 |
||
Savant Lake DSA Locality Education |
0.00627864 |
||
Upsala DSA Locality Education |
0.00670301 |
0.00439392 |
0.00329879 |
Rainy River, District of |
|||
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00937141 |
0.01327601 |
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00787297 |
0.00939845 |
|
Mine Centre DSA Locality Education |
0.00345772 |
0.00243272 |
|
Atikokan Locality Education |
0.01907756 |
0.02750000 |
0.02750000 |
Kenora, District of |
|||
Summer Beaver DSA Locality Education |
0.00153702 |
||
Kenora Locality Education |
0.01881229 |
0.01481015 |
0.02369086 |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.01124528 |
0.01420203 |
0.01804765 |
Keewatin-Patricia District Locality Education |
0.01071408 |
||
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01657496 |
0.01638425 | |
Red Lake Locality Education |
0.01151189 |
0.01634337 |
0.01825955 |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01320394 |
0.00903887 |
0.01993497 |
Sturgeon Lake Locality Education |
0.00568333 |
||
O. Reg. 103/08, s. 10.