You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

Education Act
Loi sur l’éducation

ONTARIO REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period March 30, 2010 to July 28, 2010.

Last amendment: O. Reg. 118/10.

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 2010

 

Table 18

Tax rates for business properties in municipalities with optional commercial classes for 2010

 

Table 19

Tax rates for business properties in municipalities with optional industrial classes for 2010

 

Table 20

Tax rates for business properties in unattached unorganized territories for 2010

 

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. 0.241 per cent per year for 2010. 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); O. Reg. 118/10, s. 1 (1).

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

(5) The tax rate for school purposes for 2010 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.06025 per cent of the assessed value of the property. O. Reg. 118/10, 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 2010, 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; O. Reg. 118/10, 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 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)-(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 2010, 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 0.01430000 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).

(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 2010, 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 0.01430000 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).

(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 2010, 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 0.01430000 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).

(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 2010

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01009936

0.00746167

0.01430000

Armour, Township of

0.00785752

0.00405579

0.00630207

Armstrong, Township of

0.01430000

0.01430000

0.01149074

Assiginack, Township of

0.01097333

0.00850867

 

Atikokan, Township of

0.01430000

0.01430000

0.01430000

Baldwin, Township of

0.01326869

0.00595213

0.01048696

Barrie, City of

0.01364098

0.01516159

0.01226961

Belleville, City of

0.01862483

0.01872177

0.01481050

Billings, Township of

0.00828299

0.01323804

 

Black River-Matheson, Township of

0.01430000

0.01430000

0.00947624

Blind River, Town of

0.01430000

0.01430000

0.01430000

Bonfield, Township of

0.01229553

0.01401771

0.00766176

Brant, County of

0.01697266

0.02298368

0.01784963

Brantford, City of

0.01744453

0.02421926

0.01523928

Brethour, Township of

0.01030659

 

0.01430000

Brockville, City of

0.02022414

0.02098354

0.01488915

Bruce, County of

0.01279424

0.02020006

0.01064218

Bruce Mines, Town of

0.01229875

0.01430000

0.00734690

Burk’s Falls, Village of

0.01250599

0.01430000

0.01123901

Burpee and Mills, Township of

0.00610946

0.01430000

 

Callander, Municipality of

0.01386948

0.01430000

0.01099505

Calvin, Township of

0.00728047

0.01430000

0.01084109

Carling, Township of

0.00560210

0.01200864

 

Casey, Township of

0.01026526

0.01430000

 

Central Manitoulin, Township of

0.00847027

0.01251575

 

Chamberlain, Township of

0.00384105

0.00522605

0.01129383

Chapleau, Township of

0.01430000

0.01430000

 

Chapple, Township of

0.00636125

0.01343922

0.01430000

Charlton and Dack, Municipality of

0.01430000

0.01430000

0.01099468

Chatham-Kent, Municipality of

0.01807870

0.02450000

0.01611622

Chisholm, Township of

0.01008743

0.00562752

 

Cobalt, Town of

0.01430000

 

0.01360129

Cochrane, Town of

0.01430000

0.01430000

0.00890908

Cockburn Island, Township of

     

Coleman, Township of

0.01430000

0.01430000

0.01218473

Conmee, Township of

0.01263207

0.01374114

 

Cornwall, City of

0.02150000

0.02450000

0.01715737

Dawson, Township of

0.01430000

0.01430000

0.01430000

Dorion, Township of

0.01430000

 

0.01430000

Dryden, City of

0.01430000

0.01430000

0.01425113

Dubreuilville, Township of

0.01430000

0.01430000

 

Dufferin, County of

0.01205399

0.01941043

0.00948287

Durham, Region of

0.01297312

0.01837204

0.01430000

Ear Falls, Township of

0.01430000

0.01430000

0.01430000

East Ferris, Township of

0.00957599

0.01223959

0.01430000

Elgin, County of

0.01381591

0.02412312

0.01143679

Elliot Lake, City of

0.01430000

0.01430000

0.00953998

Emo, Township of

0.01401525

0.01430000

0.01430000

Englehart, Town of

0.01430000

0.01430000

0.01430000

Espanola, Town of

0.01430000

0.01430000

0.01430000

Essex, County of

0.01461979

0.02284119

0.01791279

Evanturel, Township of

0.01281095

0.00986048

0.01227678

Fauquier-Strickland, Township of

0.01430000

0.00758281

0.00773943

Fort Frances, Town of

0.01430000

0.01430000

0.01430000

French River, Municipality of

0.01430000

0.01430000

 

Frontenac, County of

0.01677186

0.01908472

 

Gananoque, Separated Town of

0.01964693

0.02450000

0.01369518

Gauthier, Township of

0.00990822

0.00895786

 

Gillies, Township of

0.01408773

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01307680

0.00766328

 

Gore Bay, Town of

0.01323378

0.00933321

 

Greenstone, Municipality of

0.01388107

0.01430000

0.00347927

Grey, County of

0.01690008

0.02450000

0.01430000

Guelph, City of

0.01659167

0.02195369

0.02090549

Haldimand, County of

0.01621439

0.02387287

0.01787925

Haliburton, County of

0.01163864

0.01242896

 

Halton, Region of

0.01165006

0.01754070

0.01308523

Hamilton, City of

0.01545201

0.01572305

0.01347580

Harley, Township of

0.01430000

0.01430000

 

Harris, Township of

0.01430000

0.01133238

0.01202148

Hastings, County of

0.01066169

0.01342209

0.01155395

Hearst, Town of

0.01105819

0.01430000

0.00816372

Hilliard, Township of

0.01430000

 

0.01430000

Hilton Beach, Village of

0.01217735

0.01430000

 

Hilton, Township of

0.01012561

0.01091446

 

Hornepayne, Township of

0.01302142

0.01428544

 

Hudson, Township of

0.01430000

0.01422796

0.00645622

Huron, County of

0.01143959

0.01430000

0.00482126

Huron Shores, Municipality of

0.01430000

0.01430000

0.01352199

Ignace, Township of

0.01430000

0.01362536

0.01114894

Iroquois Falls, Town of

0.01430000

0.01430000

0.00910352

James, Township of

0.01430000

0.01430000

 

Jocelyn, Township of

0.01124737

0.01075829

 

Johnson, Township of

0.01206715

0.01430000

0.00837847

Joly, Township of

0.01107021

0.01430000

 

Kapuskasing, Town of

0.01430000

0.01430000

0.00891806

Kawartha Lakes, City of

0.01430000

0.01980484

0.01932019

Kearney, Town of

0.00729688

0.00773700

 

Kenora, City of

0.01434405

0.01430000

0.01175660

Kerns, Township of

0.00761268

 

0.00966120

Killarney, Municipality of

0.00781274

0.01430000

 

Kingston, City of

0.01717798

0.02397306

0.01631560

Kirkland Lake, Town of

0.01430000

0.01430000

0.01175241

La Vallee, Township of

0.01156803

0.01430000

0.01430000

Laird, Township of

0.01425945

0.01339058

 

Lake of The Woods, Township of

0.01244468

   

Lambton, County of

0.01695084

0.02338351

0.01352330

Lanark, County of

0.01555834

0.02450000

0.01830239

Larder Lake, Township of

0.01430000

0.01170694

 

Latchford, Town of

0.01430000

0.01430000

0.01430000

Leeds and Grenville, County of

0.01554103

0.02310055

0.01708691

Lennox and Addington, County of

0.01777484

0.02426007

0.01410337

London, City of

0.02150000

0.02450000

0.01859256

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01329970

0.01363642

0.01137402

Machar, Township of

0.00923811

0.00524506

0.00736673

Machin, Township of

0.01267468

0.00659188

0.01430000

Magnetawan, Municipality of

0.00767272

0.00889945

 

Manitouwadge, Township of

0.01430000

0.01430000

 

Marathon, Town of

0.01440110

0.01430000

 

Markstay-Warren, Municipality of

0.01189381

0.00947875

0.01430000

Matachewan, Township of

0.01430000

0.01430000

 

Mattawa, Town of

0.01375923

0.01430000

0.01234111

Mattawan, Township of

0.01430000

 

0.01430000

Mattice-Val Cote, Township of

0.01430000

0.01430000

0.00475861

McDougall, Township of

0.00714201

0.01430000

 

McGarry, Township of

0.01430000

0.00511801

 

McKellar, Township of

0.00789084

0.01430000

 

McMurrich/Monteith, Township of

0.01075298

0.00364362

0.00113950

Middlesex, County of

0.01546263

0.02141786

0.01534900

Moonbeam, Township of

0.01430000

0.01353326

0.01212067

Moosonee, Town of

0.00713199

0.01353645

 

Morley, Township of

0.01272867

0.00453921

0.01430000

Muskoka, District of

0.00712071

0.00911371

0.00488385

Nairn and Hyman, Township of

0.01430000

0.01430000

0.01430000

Neebing, Municipality of

0.00556463

0.01430000

0.01430000

Niagara, Region of

0.01430000

0.02378062

0.01430000

Nipigon, Township of

0.01430000

0.01430000

0.01430000

Nipissing, Township of

0.01104514

0.00219137

 

Norfolk, County of

0.01698713

0.02363939

0.01662191

North Bay, City of

0.01430000

0.01430000

0.01192848

Northeastern Manitoulin and the Islands, Town of

0.01040384

0.01336855

 

Northumberland, County of

0.01761587

0.02450000

0.01493416

O’Connor, Township of

0.01286931

0.01071530

 

Oliver and Paipoonge, Township of

0.01430000

0.01430000

0.01430000

Opasatika, Township of

0.01077625

0.01430000

0.00594860

Orillia, City of

0.01548061

0.02001224

0.02262824

Ottawa, City of

0.01597203

0.01919728

0.01601650

Owen Sound, City of

0.01690008

0.02175256

0.01430000

Oxford, County of

0.01881397

0.02450000

0.01196008

Papineau-Cameron, Township of

0.01019156

0.01430000

0.00656343

Parry Sound, Town of

0.00859377

0.00728743

0.01323438

Peel, Region of

0.01339544

0.01585675

0.01515244

Pelee, Township of

0.01430000

0.00734060

 

Pembroke, City of

0.01932962

0.02450000

0.01128939

Perry, Township of

0.01068294

0.00739453

0.00720410

Perth, County of

0.01398135

0.02193210

0.01666569

Peterborough, City of

0.01680992

0.02450000

0.01361819

Peterborough, County of

0.01347745

0.02093569

0.01265623

Pickle Lake, Township of

0.00669969

0.00116571

 

Plummer, Additional, Township of

0.01176840

0.01430000

0.00939850

Powassan, Municipality of

0.01066632

0.01299740

0.00959105

Prescott and Russell, County of

0.01485794

0.02302107

0.01257573

Prescott, Separate Town of

0.01758132

0.02450000

0.01430000

Prince, Township of

0.01430000

0.01430000

 

Prince Edward, County of

0.00866186

0.01897023

0.00578973

Quinte West, City of

0.01663305

0.02328590

0.01430000

Rainy River, Town of

0.01430000

0.01430000

0.01430000

Red Lake, Municipality of

0.01430000

0.01430000

 

Red Rock, Township of

0.01430000

0.01430000

0.01355210

Renfrew, County of

0.01637399

0.02450000

0.01323527

Ryerson, Township of

0.00820436

0.01018887

 

Sable-Spanish Rivers, Township of

0.01430000

0.01104539

 

Sault Ste. Marie, City of

0.01437226

0.01430000

0.01430000

Schreiber, Township of

0.01430000

   

Seguin, Township of

0.00645069

0.01404576

0.01182071

Shedden, Township of

0.01430000

0.01430000

 

Shuniah, Township of

0.01430000

0.01430000

0.01430000

Simcoe, County of

0.01430000

0.02370312

0.01604124

Sioux Lookout, Municipality of

0.01430000

0.01430000

 

Sioux Narrows-Nestors Falls, Township of

0.01236616

0.00857679

 

Smiths Falls, Separated Town of

0.02010649

0.02450000

0.01513649

Smooth Rock Falls, Town of

0.01430000

0.01430000

0.01115725

South Algonquin, Township of

0.00571917

0.01216387

 

South River, Village of

0.01095115

0.00911373

0.00429628

St. Charles, Municipality of

0.00676763

 

0.01430000

St. Joseph, Township of

0.00795365

0.01430000

 

St. Marys, Separated Town of

0.01277632

0.02344494

0.01529411

St. Thomas, City of

0.01790550

0.02437120

0.00998930

Stormont, Dundas and Glengarry, County of

0.01912444

0.02250226

0.01289901

Stratford, City of

0.02054388

0.02450000

0.01330391

Strong, Township of

0.00808604

0.01430000

0.00681349

Sudbury, City of Greater

0.01430000

0.01430000

0.01430000

Sundridge, Village of

0.01093888

0.01218555

0.00739902

Tarbutt and Tarbutt, Additional, Township of

0.01215873

0.01430000

 

Tehkummah, Township of

0.01120903

0.00970446

 

Temagami, Municipality of

0.01430000

0.01430000

0.01082868

Temiskaming Shores, Town of

0.01430000

0.01430000

0.00928361

Terrace Bay, Township of

0.01430000

0.01430000

 

The Archipelago, Township of

0.00662485

0.00805071

 

The North Shore, Township of

0.01430000

0.01430000

 

Thessalon, Town of

0.01350694

0.01296790

0.00729656

Thornloe, Village of

0.01150757

0.01430000

 

Thunder Bay, City of

0.01430000

0.01430000

0.01430000

Timmins, City of

0.01430000

0.01430000

0.01430000

Toronto, City of

0.01661556

0.01704003

0.01689027

Val Rita-Harty, Township of

0.01430000

0.01430000

0.00769753

Waterloo, Region of

0.01776437

0.02272481

0.01217171

Wawa, Township of

0.01430000

0.01430000

 

Wellington, County of

0.01184135

0.01932247

0.01855017

West Nipissing, Municipality of

0.01337665

0.01430000

0.01430000

White River, Township of

0.01430000

0.01430000

 

Whitestone, Municipality of

0.00678683

0.00956415

 

Windsor, City of

0.01718746

0.02417418

0.01749693

York, Region of

0.01289313

0.01459012

0.01639230

O. Reg. 118/10, s. 5.

TABLE 18
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2010

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

0.01826347

0.01430000

0.01760031

0.01256598

Espanola, Town of

0.01430000

 

0.01430000

 

Essex, County of

0.01468503

0.01430000

 

0.00738909

Hamilton, City of

0.01545201

0.01545201

0.01545201

0.01545201

Kenora, City of

0.01430000

0.01430000

0.01430000

0.01430000

Lambton, County of

0.01683780

0.01600419

0.01777553

0.01088754

Marathon, Town of

0.01430000

 

0.01430000

0.01430000

Ottawa, City of

0.01557604

0.01838321

0.01275123

0.00965559

Sault Ste. Marie, City of

0.01430000

0.01430000

0.01430000

0.01430000

Windsor, City of

0.01752966

0.01707047

0.01660869

0.00926480

O. Reg. 118/10, s. 6.

TABLE 19
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2010

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01430000

0.01430000

Chatham-Kent, Municipality of

0.02450000

0.02450000

Dryden, City of

0.01430000

0.01430000

Dubreuilville, Township of

0.01430000

0.01430000

Elgin, County of

0.02355710

0.02450000

Espanola, Town of

0.01430000

0.01430000

Essex, County of

0.02214942

0.02450000

Fort Frances, Town of

0.01430000

0.01430000

Hamilton, City of

0.01572305

0.01572305

Hearst, Town of

0.01430000

0.01430000

Iroquois Falls, Town of

0.01430000

0.01430000

James, Township of

0.01430000

0.01430000

Kapuskasing, Town of

0.01430000

0.01430000

Kenora, City of

0.01430000

0.01430000

Lambton, County of

0.02221878

0.02450000

Leeds and Grenville, County of

0.02190879

0.02450000

Lennox and Addington, County of

0.02362864

0.02450000

Ottawa, City of

0.02014293

0.01791641

Owen Sound, City of

0.01673734

0.02450000

Powassan, Municipality of

0.01284728

0.01430000

Prescott and Russell, County of

0.02262741

0.02450000

Quinte West, City of

0.02303146

0.02450000

Red Lake, Municipality of

0.01430000

0.01430000

Renfrew, County of

0.02450000

0.02450000

Sault Ste. Marie, City of

0.01430000

0.01430000

Smooth Rock Falls, Town of

0.01430000

0.01430000

St. Thomas, City of

0.02405302

0.02450000

Stormont, Dundas and Glengarry, County of

0.02202341

0.02450000

Sudbury, City of Greater

0.01430000

0.01430000

Thessalon, Town of

0.00934691

0.01430000

Thunder Bay, City of

0.01430000

0.01430000

Timmins, City of

0.01430000

0.01430000

Windsor, City of

0.02379263

0.02450000

O. Reg. 118/10, s. 7.

TABLE 20
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2010

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

0.01284101

 

0.01276560

Nipissing Combined School Boards

0.01266376

0.01430000

0.01430000

Parry Sound, District of

     

South River Township School Authority

0.00819485

   

West Parry Sound Board of Education

0.00679435

0.00640031

 

East Parry Sound Board of Education

0.01066515

0.01430000

0.01105163

Manitoulin, District of

     

Manitoulin Locality Education

0.01133994

0.01095234

 

Sudbury, District of

     

Sudbury Locality Education

0.01430000

0.01430000

 

Espanola Locality Education

0.01283635

0.00605433

 

Chapleau Locality Education

0.01029262

0.01430000

 

Foleyet DSA Locality Education

0.01130157

   

Gogama DSA Locality Education

0.00838768

   

Asquith Garvey DSA Locality Education

0.00573214

0.01415114

 

Missarenda DSA Locality Education

0.00610130

0.00381179

 

Timiskaming, District of

     

Kirkland Lake Locality Education

0.01430000

0.01430000

0.01430000

Timiskaming Locality Education

0.01430000

0.01430000

0.01430000

Cochrane, District of

     

Hearst Locality Education

0.00877777

0.01147424

0.00586819

Kap SRF and District Locality Education

0.01430000

0.00278258

0.00772937

Cochrane-Iroquois Falls Locality Education

0.01149566

0.01430000

0.00801633

James Bay Lowlands Locality Education

0.01430000

   

Algoma, District of

     

Sault Ste. Marie Locality Education

0.01430000

0.01430000

0.01430000

Thunder Bay, District of

     

Allanwater DSA Locality Education

0.00055933

   

Nipigon Red Rock Locality Education

0.00370982

 

0.01430000

Lake Superior Locality Education

0.01430000

0.01430000

 

Lakehead Locality Education

0.01430000

0.01430000

0.01430000

Auden DSA Locality Education

0.00578376

   

Ferland DSA Locality Education

0.00708982

   

Armstrong DSA Locality Education

0.00669242

   

Savant Lake DSA Locality Education

0.00630242

   

Upsala DSA Locality Education

0.00599010

0.00465788

0.00306342

Rainy River, District of

     

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

0.00879929

0.01318050

 

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

0.00730136

0.00866798

 

Mine Centre DSA Locality Education

0.00348268

0.00252411

 

Atikokan Locality Education

0.01430000

0.01430000

0.01430000

Kenora, District of

     

Summer Beaver DSA Locality Education

0.00139293

   

Kenora Locality Education

0.01430000

0.01430000

0.01430000

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

0.01105837

0.01397593

0.01430000

Keewatin-Patricia District Locality Education

0.00955867

   

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

0.01430000

 

0.01430000

Red Lake Locality Education

0.01130616

0.01627349

0.01430000

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

0.01221076

0.00869043

0.01430000

Sturgeon Lake Locality Education

0.00577523

   

O. Reg. 118/10, s. 8.