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Education Act
Loi sur l’éducation

ONTARIO REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period March 11, 2009 to April 16, 2009.

Last amendment: O. Reg. 92/09.

This Regulation is made in English only.

CONTENTS

   

Sections

 

Residential Property

1

 

Pipeline Property Class

2

 

Business Property in Unattached Unorganized Territory

3

 

Business Property in Municipalities

4., 5-7., 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 17

Tax rates for business properties in municipalities for 2009

 

Table 18

Tax rates for business properties in municipalities with optional commercial classes for 2009

 

Table 19

Tax rates for business properties in municipalities with optional industrial classes for 2009

 

Table 20

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. 0.252 per cent per year for 2009. 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); O. Reg. 92/09, s. 1 (1).

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

(5) The tax rate for school purposes for 2009 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.063 per cent of the assessed value of the property. O. Reg. 92/09, s. 1 (2).

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

(8) For 2009, 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; O. Reg. 92/09, 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 2009, 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.

(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;

“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 2009, 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.

4. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.0160000 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).

(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 2009, 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 0.0160000 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).

(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 2009, 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 0.0160000 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).

(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 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.

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.

TABLES 1-16 Revoked: O. Reg. 177/07, s. 15.

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2009

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01015982

0.00747689

0.02250000

Armour, Township of

0.00845218

0.00431454

0.00659763

Armstrong, Township of

0.01728922

0.01927803

0.01193451

Assiginack, Township of

0.01135388

0.00889206

 

Atikokan, Township of

0.01655947

0.02061132

0.02250000

Baldwin, Township of

0.01356429

0.00740724

0.01102961

Barrie, City of

0.01457678

0.01596570

0.01260231

Belleville, City of

0.01984028

0.02194332

0.01541099

Billings, Township of

0.00864196

0.01397808

 

Black River-Matheson, Township of

0.02000000

0.01771078

0.00982769

Blind River, Town of

0.01977251

0.01683678

0.02136389

Bonfield, Township of

0.01275945

0.01427993

0.00795058

Brant, County of

0.01785358

0.02449389

0.01857104

Brantford, City of

0.01877480

0.02596094

0.01567229

Brethour, Township of

0.01055797

 

0.02250000

Brockville, City of

0.02138857

0.02185754

0.01543113

Bruce, County of

0.01336758

0.02095036

0.01101159

Bruce Mines, Town of

0.01279170

0.01581481

0.00751823

Burk’s Falls, Village of

0.01323452

0.01637156

0.01158279

Burpee and Mills, Township of

0.00643950

0.01520000

 

Callander, Municipality of

0.01461791

0.01615156

0.01149812

Calvin, Township of

0.00749739

0.01758913

0.01124286

Carling, Township of

0.00603172

0.01209218

 

Casey, Township of

0.01086651

0.02250000

 

Central Manitoulin, Township of

0.00883977

0.01297903

 

Chamberlain, Township of

0.00404213

0.00522605

0.01171893

Chapleau, Township of

0.01520000

0.01463129

 

Chapple, Township of

0.00646413

0.01344342

0.02250000

Charlton and Dack, Municipality of

0.01520000

0.01520000

0.01141200

Chatham-Kent, Municipality of

0.01908253

0.02654597

0.01672133

Chisholm, Township of

0.01010262

0.00590849

 

Cobalt, Town of

0.02000000

 

0.01396383

Cochrane, Town of

0.02000000

0.01520000

0.00922371

Cockburn Island, Township of

     

Coleman, Township of

0.01909195

0.02250000

0.01266799

Conmee, Township of

0.01306843

0.01414621

 

Cornwall, City of

0.02300000

0.02700000

0.01772016

Dawson, Township of

0.02000000

0.01520000

0.02250000

Dorion, Township of

0.02000000

 

0.02250000

Dryden, City of

0.01611608

0.02214958

0.01477369

Dubreuilville, Township of

0.01967794

0.02235656

 

Dufferin, County of

0.01290113

0.02102439

0.00977063

Durham, Region of

0.01388476

0.01939362

0.01520000

Ear Falls, Township of

0.01959528

0.02250000

0.02250000

East Ferris, Township of

0.00988323

0.01278022

0.01865288

Elgin, County of

0.01419867

0.02605899

0.01178253

Elliot Lake, City of

0.02000000

0.02250000

0.00975863

Emo, Township of

0.01415777

0.01894193

0.02250000

Englehart, Town of

0.01686370

0.02250000

0.01900943

Espanola, Town of

0.01865656

0.02221114

0.01757632

Essex, County of

0.01513699

0.02375051

0.01860664

Evanturel, Township of

0.01313173

0.01010098

0.01274094

Fauquier-Strickland, Township of

0.01704849

0.00958099

0.00802784

Fort Frances, Town of

0.02000000

0.02135587

0.02033953

French River, Municipality of

0.01520000

0.01951066

 

Frontenac, County of

0.01780655

0.02060944

 

Gananoque, Separated Town of

0.02052152

0.02683223

0.01404333

Gauthier, Township of

0.01119715

0.00977553

 

Gillies, Township of

0.01457187

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01336864

0.00774373

 

Gore Bay, Town of

0.01371746

0.00953152

 

Greenstone, Municipality of

0.01442604

0.02250000

0.00360818

Grey, County of

0.01776402

0.02570141

0.01520000

Guelph, City of

0.01783995

0.02379998

0.02159313

Haldimand, County of

0.01724799

0.02475091

0.01862805

Haliburton, County of

0.01221948

0.01269879

 

Halton, Region of

0.01264346

0.01859195

0.01353050

Hamilton, City of

0.01659305

0.01673361

0.01392595

Harley, Township of

0.01520000

0.02250000

 

Harris, Township of

0.01713718

0.01174743

0.01245951

Hastings, County of

0.01128404

0.01413445

0.01207862

Hearst, Town of

0.01139889

0.01615324

0.00846208

Hilliard, Township of

0.01520000

 

0.02250000

Hilton Beach, Village of

0.01256225

0.01520000

 

Hilton, Township of

0.01075439

0.01091446

 

Hornepayne, Township of

0.01314888

0.01489556

 

Hudson, Township of

0.01701107

0.01436481

0.00669735

Huron, County of

0.01195616

0.01499499

0.00499141

Huron Shores, Municipality of

0.01863313

0.01520000

0.01392448

Ignace, Township of

0.01602884

0.01365730

0.01167905

Iroquois Falls, Town of

0.02000000

0.02159784

0.00944966

James, Township of

0.02000000

0.01618679

 

Jocelyn, Township of

0.01183885

0.01109232

 

Johnson, Township of

0.01307766

 

0.00842659

Joly, Township of

0.01174707

0.01520000

 

Kapuskasing, Town of

0.02000000

0.02161535

0.00923607

Kawartha Lakes, City of

0.01499871

0.02257389

0.02010156

Kearney, Town of

0.00808805

0.00797884

 

Kenora, City of

0.01779114

0.02241241

0.01216455

Kerns, Township of

0.00808584

 

0.01002917

Killarney, Municipality of

0.00826922

0.01480265

 

Kingston, City of

0.01842376

0.02530089

0.01706568

Kirkland Lake, Town of

0.02000000

0.02250000

0.01206316

La Vallee, Township of

0.01179792

0.01692656

0.02250000

Laird, Township of

0.01447707

0.01383280

 

Lake of The Woods, Township of

0.01280300

 

 

Lambton, County of

0.01803844

0.02512982

0.01409235

Lanark, County of

0.01630722

0.02700000

0.01901522

Larder Lake, Township of

0.01853097

0.01191515

 

Latchford, Town of

0.02000000

0.01520000

0.01591580

Leeds and Grenville, County of

0.01617848

0.02496972

0.01798252

Lennox and Addington, County of

0.01864741

0.02631959

0.01474791

London, City of

0.02300000

0.02700000

0.01921030

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01378177

0.01408294

0.01170951

Machar, Township of

0.01012178

0.00552439

0.00771181

Machin, Township of

0.01294283

0.00675979

0.01570245

Magnetawan, Municipality of

0.00831332

0.00922571

 

Manitouwadge, Township of

0.02000000

0.02250000

 

Marathon, Town of

0.02002734

0.02032768

 

Markstay-Warren, Municipality of

0.01225578

0.00960277

0.02250000

Matachewan, Township of

0.01860169

0.02250000

 

Mattawa, Town of

0.01420213

0.02250000

0.01269291

Mattawan, Township of

0.01881125

 

0.02250000

Mattice-Val Cote, Township of

0.01631433

0.02250000

0.00492977

McDougall, Township of

0.00754627

0.01727219

 

McGarry, Township of

0.01520000

0.00513429

 

McKellar, Township of

0.00817859

0.01520000

 

McMurrich/Monteith, Township of

0.01128694

0.00390821

0.00118720

Middlesex, County of

0.01599018

0.02229300

0.01600852

Moonbeam, Township of

0.02000000

0.01389914

0.01256388

Moosonee, Town of

0.00750232

0.01386210

 

Morley, Township of

0.01285459

0.00493619

0.02250000

Muskoka, District of

0.00753446

0.00943924

0.00510573

Nairn and Hyman, Township of

0.02000000

0.02250000

0.02250000

Neebing, Municipality of

0.00567475

0.01520000

0.02250000

Niagara, Region of

0.01520000

0.02488989

0.01490568

Nipigon, Township of

0.02000000

0.01520000

0.01738177

Nipissing, Township of

0.01183119

0.00232938

 

Norfolk, County of

0.01811767

0.02488134

0.01722199

North Bay, City of

0.02000000

0.01859127

0.01239394

Northeastern Manitoulin and the Islands, Town of

0.01088602

0.01352898

 

Northumberland, County of

0.01863614

0.02700000

0.01563231

O’Connor, Township of

0.01299804

0.01071530

 

Oliver and Paipoonge, Township of

0.01844475

0.02250000

0.01704386

Opasatika, Township of

0.01187326

0.01520000

0.00616508

Orillia, City of

0.01627117

0.02053234

0.02340769

Ottawa, City of

0.01702328

0.02039469

0.01659160

Owen Sound, City of

0.01788899

0.02386252

0.01520000

Oxford, County of

0.01966699

0.02700000

0.01243648

Papineau-Cameron, Township of

0.01057526

0.01680589

0.00681499

Parry Sound, Town of

0.00887997

0.00756071

0.01368902

Peel, Region of

0.01439162

0.01681288

0.01564158

Pelee, Township of

0.01471702

0.00940447

 

Pembroke, City of

0.02017404

0.02700000

0.01158715

Perry, Township of

0.01100252

0.00769912

0.00755074

Perth, County of

0.01450209

0.02236933

0.01732051

Peterborough, City of

0.01803590

0.02659890

0.01395701

Peterborough, County of

0.01412341

0.02232090

0.01310701

Pickle Lake, Township of

0.00683210

0.00116571

 

Plummer, Additional, Township of

0.01219740

0.01671594

0.00967959

Powassan, Municipality of

0.01100755

0.01337367

0.01003557

Prescott and Russell, County of

0.01560265

0.02409924

0.01295360

Prescott, Separate Town of

0.01826007

0.02700000

0.01503254

Prince, Township of

0.01699021

0.01506336

 

Prince Edward, County of

0.00904465

0.01978167

0.00599512

Quinte West, City of

0.01771885

0.02430804

0.01496430

Rainy River, Town of

0.01976921

0.01998540

0.02250000

Red Lake, Municipality of

0.02000000

0.02250000

 

Red Rock, Township of

0.01758092

0.02250000

0.01412593

Renfrew, County of

0.01720503

0.02614613

0.01373195

Ryerson, Township of

0.00884667

0.01090262

 

Sable-Spanish Rivers, Township of

0.01643248

0.01174055

 

Sault Ste. Marie, City of

0.01976102

0.02213389

0.01673634

Schreiber, Township of

0.02000000

 

 

Seguin, Township of

0.00677564

0.01443427

0.01231786

Shedden, Township of

0.01718008

0.01683057

 

Shuniah, Township of

0.02000000

0.02250000

0.02250000

Simcoe, County of

0.01511982

0.02440180

0.01669264

Sioux Lookout, Municipality of

0.01520000

0.02250000

 

Sioux Narrows-Nestors Falls, Township of

0.01280551

0.00857679

 

Smiths Falls, Separated Town of

0.02103344

0.02650803

0.01557812

Smooth Rock Falls, Town of

0.02003142

0.02234794

0.01156108

South Algonquin, Township of

0.00599230

0.01216782

 

South River, Village of

0.01119730

0.00916934

0.00443824

St. Charles, Municipality of

0.00704481

 

0.02250000

St. Joseph, Township of

0.00844662

0.01431730

 

St. Marys, Separated Town of

0.01330688

0.02419888

0.01575481

St. Thomas, City of

0.01875432

0.02643076

0.01024896

Stormont, Dundas and Glengarry, County of

0.01990051

0.02365808

0.01349768

Stratford, City of

0.02169483

0.02700000

0.01366291

Strong, Township of

0.00848183

0.01520000

0.00713281

Sudbury, City of Greater

0.01894387

0.02250000

0.01508903

Sundridge, Village of

0.01119461

0.01221311

0.00765204

Tarbutt and Tarbutt, Additional, Township of

0.01264283

0.01645458

 

Tehkummah, Township of

0.01156671

0.01014610

 

Temagami, Municipality of

0.01852731

0.02250000

0.01122840

Temiskaming Shores, Town of

0.02000000

0.02235210

0.00962958

Terrace Bay, Township of

0.01967587

0.02250000

 

The Archipelago, Township of

0.00703942

0.00862926

 

The North Shore, Township of

0.02000000

0.01987148

 

Thessalon, Town of

0.01400384

0.01441869

0.00746479

Thornloe, Village of

0.01170637

0.01749597

 

Thunder Bay, City of

0.02000000

0.02250000

0.02250000

Timmins, City of

0.01759754

0.02250000

0.02143077

Toronto, City of

0.01803060

0.01861811

0.01742512

Val Rita-Harty, Township of

0.01927541

0.01575813

0.00797671

Waterloo, Region of

0.01901918

0.02428659

0.01260818

Wawa, Township of

0.02000000

0.01737825

 

Wellington, County of

0.01253382

0.02142719

0.01932380

West Nipissing, Municipality of

0.01378937

0.01649115

0.02013541

White River, Township of

0.02000000

0.01846754

 

Whitestone, Municipality of

0.00732707

0.00993246

 

Windsor, City of

0.01776761

0.02564702

0.01803589

York, Region of

0.01385926

0.01552479

0.01694514

O. Reg. 92/09, s. 5.

TABLE 18
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2009

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

0.01912724

0.01520000

0.01973007

0.01315079

Espanola, Town of

0.01854006

 

0.02000000

 

Essex, County of

0.01512046

0.01530951

0.01577677

0.00784480

Hamilton, City of

0.01659305

0.01659305

0.01659305

0.01659305

Kenora, City of

0.01762489

0.02000000

0.02000000

0.01520000

Lambton, County of

0.01772963

0.01665904

0.02023103

0.01170683

Marathon, Town of

0.02000000

 

0.01958818

0.01734523

Ottawa, City of

0.01650981

0.01968664

0.01359733

0.01056766

Owen Sound, City of

0.01781604

0.01632756

0.01862346

0.00881897

Sault Ste. Marie, City of

0.01973010

0.02000000

0.01979828

0.01520000

Smooth Rock Falls, Town of

0.02000000

   

0.02000000

Windsor, City of

0.01801653

0.01762903

0.01751585

0.00958286

O. Reg. 92/09, s. 6.

TABLE 19
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2009

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01670866

0.02250000

Chatham-Kent, Municipality of

0.02624006

0.02700000

Dryden, City of

0.01698200

0.02250000

Dubreuilville, Township of

0.01924892

0.02250000

Elgin, County of

0.02467660

0.02700000

Espanola, Town of

0.01796322

0.02250000

Essex, County of

0.02251605

0.02700000

Fort Frances, Town of

0.01499303

0.02250000

Hamilton, City of

0.01673361

0.01673361

Hearst, Town of

0.01520000

0.01718669

Iroquois Falls, Town of

0.01520000

0.02250000

James, Township of

0.01557339

0.01618952

Kapuskasing, Town of

0.01707951

0.02250000

Kenora, City of

0.02182089

0.02250000

Lambton, County of

0.02291152

0.02700000

Leeds and Grenville, County of

0.02315150

0.02700000

Lennox and Addington, County of

0.02456077

0.02700000

Ottawa, City of

0.02159293

0.01879219

Owen Sound, City of

0.01718595

0.02700000

Powassan, Municipality of

0.01315943

0.01520000

Prescott and Russell, County of

0.02315882

0.02700000

Quinte West, City of

0.02380279

0.02611017

Red Lake, Municipality of

0.02250000

0.02250000

Renfrew, County of

0.02549975

0.02700000

Sault Ste. Marie, City of

0.02050528

0.02250000

Smooth Rock Falls, Town of

0.01805520

0.02250000

St. Thomas, City of

0.02499942

0.02700000

Stormont, Dundas and Glengarry, County of

0.02269216

0.02700000

Sudbury, City of Greater

0.02250000

0.02250000

Thessalon, Town of

0.00955546

0.01616874

Thunder Bay, City of

0.02250000

0.02250000

Timmins, City of

0.02250000

0.02250000

Windsor, City of

0.02405965

0.02700000

O. Reg. 92/09, s. 7.

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

0.01328964

0.01319226

Nipissing Combined School Boards

0.01286254

0.01520000

0.02250000

Parry Sound, District of

     

South River Township School Authority

0.00890978

West Parry Sound Board of Education

0.00730962

0.00644760

East Parry Sound Board of Education

0.01146680

0.02021254

0.01157064

Manitoulin, District of

     

Manitoulin Locality Education

0.01152457

0.01099816

Sudbury, District of

     

Sudbury Locality Education

0.01745918

0.01906879

Espanola Locality Education

0.01353241

0.00654805

Chapleau Locality Education

0.01035335

0.01520000

Foleyet DSA Locality Education

0.01155734

Gogama DSA Locality Education

0.00848733

Asquith Garvey DSA Locality Education

0.00579510

0.01451173

Missarenda DSA Locality Education

0.00633884

0.00381179

Timiskaming, District of

     

Kirkland Lake Locality Education

0.02000000

0.02250000

0.01646578

Timiskaming Locality Education

0.02000000

0.02250000

0.01585750

Cochrane, District of

     

Hearst Locality Education

0.00927532

0.01162794

0.00608341

Kap SRF and District Locality Education

0.01660298

0.00333525

0.00800552

Cochrane-Iroquois Falls Locality Education

0.01216904

0.02032768

0.00831526

James Bay Lowlands Locality Education

0.02000000

Algoma, District of

     

Sault Ste. Marie Locality Education

0.02000000

0.02250000

0.01494554

Thunder Bay, District of

     

Allanwater DSA Locality Education

0.00057524

Nipigon Red Rock Locality Education

0.00370982

0.01755864

Lake Superior Locality Education

0.02000000

0.01847840

Lakehead Locality Education

0.01799008

0.02250000

0.02250000

Auden DSA Locality Education

0.00579206

Ferland DSA Locality Education

0.00708982

Armstrong DSA Locality Education

0.00687336

Savant Lake DSA Locality Education

0.00645170

Upsala DSA Locality Education

0.00632701

0.00465788

0.00317675

Rainy River, District of

     

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

0.00913142

0.01344653

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

0.00761138

0.00901840

Mine Centre DSA Locality Education

0.00351634

0.00252411

Atikokan Locality Education

0.01883557

0.02250000

0.02250000

Kenora, District of

     

Summer Beaver DSA Locality Education

0.00146143

Kenora Locality Education

0.01822138

0.01520000

0.02250000

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

0.01121689

0.01408804

0.01736057

Keewatin-Patricia District Locality Education

0.01010345

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

0.01520000

0.01569635

Red Lake Locality Education

0.01160494

0.01631377

0.01674899

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

0.01276809

0.00886123

0.01907406

Sturgeon Lake Locality Education

0.00583079

 

O. Reg. 92/09, s. 8.