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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 April 8, 2011 to August 25, 2011.

Last amendment:  O. Reg. 114/11.

This Regulation is made in English only.

CONTENTS

 

 

Sections

 

Residential Property

1

 

Pipeline Property Class

2

 

Business Property in Unattached Unorganized Territory

3-7., 8

 

Tax Rates for Business Properties

9-11

 

City of Ottawa

12-12.1

 

Graduated Tax Rates

13-14

 

New Construction Property Classes

15

 

Determination of Assessment Increase for Future Years

16

Table 1

Tax rates for business properties in municipalities for 2011

 

Table 2

Tax rates for business properties in municipalities with optional commercial classes for 2011

 

Table 3

Tax rates for business properties in municipalities with optional industrial classes for 2011

 

Table 4

Tax rates for business properties in unattached unorganized territories for 2011

 

Residential Property

1. (1) For 2011, the tax rate for school purposes for residential property is prescribed as 0.231 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1).

(2) For 2011, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.05775 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2).

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

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

Pipeline Property Class

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

(2) For 2011, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1).

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

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

Business Property in Unattached Unorganized Territory

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

(2) For 2011, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3.

(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).

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

6. Revoked:  O. Reg. 114/11, s. 4.

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

Tax Rates for Business Properties

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

(1.1) In this section,

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

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

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

“optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act.  O. Reg. 115/04, s. 4 (1); O. Reg. 315/08, s. 1 (1).

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

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

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

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

(8.1) For 2011, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

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

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

4. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.01330000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.  O. Reg. 98/06, s. 4; O. Reg. 177/07, s. 8 (3); O. Reg. 275/07, s. 3; O. Reg. 103/08, s. 4 (1); O. Reg. 315/08, s. 1 (3); O. Reg. 92/09, s. 4 (1); O. Reg. 163/09, s. 1 (1); O. Reg. 118/10, s. 4 (1, 2); O. Reg. 114/11, s. 5 (1-3).

(8.2) Despite subsection (8.1), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2011, 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 0.01330000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (4); O. Reg. 92/09, s. 4 (2); O. Reg. 163/09, s. 1 (2); O. Reg. 118/10, s. 4 (3, 4); O. Reg. 114/11, s. 5 (4-6).

(8.3) Despite subsection (8.1), if a municipality set out in Table 3 passes a by-law opting to have the large industrial class apply, for 2011, 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 0.01330000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (5); O. Reg. 92/09, s. 4 (3); O. Reg. 163/09, s. 1 (3); O. Reg. 118/10, s. 4 (5, 6); O. Reg. 114/11, s. 5 (7-9).

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

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

9.1 Revoked:  O. Reg. 103/08, s. 5.

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

10. Revoked:  O. Reg. 103/08, s. 6.

11. Revoked:  O. Reg. 177/07, s. 12.

City of Ottawa

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

12.1 Revoked:  O. Reg. 275/07, s. 5.

Graduated Tax Rates

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

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

2. Revoked:  O. Reg. 103/08, s. 7.

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

14. Revoked:  O. Reg. 275/07, s. 6.

New Construction Property Classes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Determination of Assessment Increase for Future Years

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

TABLE 1
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2011

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01003792

0.00744652

0.01330000

Armour, Township of

0.00732586

0.00382633

0.00603186

Armstrong, Township of

0.01330000

0.01330000

0.01107841

Assiginack, Township of

0.01059447

0.00815696

 

Atikokan, Township of

0.01330000

0.01330000

0.01330000

Baldwin, Township of

0.01298886

0.00497481

0.00999521

Barrie, City of

0.01282524

0.01442520

0.01195515

Belleville, City of

0.01730000

0.01743467

0.01424613

Billings, Township of

0.00796311

0.01256659

 

Black River-Matheson, Township of

0.01330000

0.01330000

0.00914906

Blind River, Town of

0.01330000

0.01330000

0.01330000

Bonfield, Township of

0.01186164

0.01330000

0.00739319

Brant, County of

0.01617404

0.01930000

0.01716778

Brantford, City of

0.01628955

0.01930000

0.01481629

Brethour, Township of

0.01006120

 

0.01330000

Brockville, City of

0.01730000

0.01930000

0.01437342

Bruce, County of

0.01225729

0.01930000

0.01029696

Bruce Mines, Town of

0.01183946

0.01330000

0.00718321

Burk’s Falls, Village of

0.01187802

0.01330000

0.01091505

Burpee and Mills, Township of

0.00581278

0.01330000

 

Callander, Municipality of

0.01319031

0.01330000

0.01053430

Calvin, Township of

0.00707573

0.01330000

0.01046704

Carling, Township of

0.00520497

0.01192608

 

Casey, Township of

0.00972703

0.01330000

 

Central Manitoulin, Township of

0.00814391

0.01192110

 

Chamberlain, Township of

0.00365903

0.00522605

0.01089849

Chapleau, Township of

0.01330000

0.01330000

 

Chapple, Township of

0.00626159

0.01330000

0.01330000

Charlton and Dack, Municipality of

0.01330000

0.01330000

0.01060681

Chatham-Kent, Municipality of

0.01688341

0.01930000

0.01554010

Chisholm, Township of

0.01007478

0.00537206

 

Cobalt, Town of

0.01330000

 

0.01325709

Cochrane, Town of

0.01330000

0.01330000

0.00861523

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01330000

0.01330000

0.01173699

Conmee, Township of

0.01222393

0.01330000

 

Cornwall, City of

0.01730000

0.01930000

0.01661250

Dawson, Township of

0.01330000

0.01330000

0.01330000

Dorion, Township of

0.01330000

 

0.01330000

Dryden, City of

0.01330000

0.01330000

0.01330000

Dubreuilville, Township of

0.01330000

0.01330000

 

Dufferin, County of

0.01130959

0.01802683

0.00920815

Durham, Region of

0.01217460

0.01750383

0.01330000

Ear Falls, Township of

0.01330000

0.01330000

0.01330000

East Ferris, Municipality of

0.00928852

0.01174283

0.01330000

Elgin, County of

0.01330000

0.01930000

0.01111071

Elliot Lake, City of

0.01330000

0.01330000

0.00933091

Emo, Township of

0.01330000

0.01330000

0.01330000

Englehart, Town of

0.01330000

0.01330000

0.01330000

Espanola, Town of

0.01330000

0.01330000

0.01330000

Essex, County of

0.01414095

0.01930000

0.01725444

Evanturel, Township of

0.01254823

0.00963117

0.01184523

Fauquier-Strickland, Township of

0.01330000

0.00627439

0.00747103

Fort Frances, Town of

0.01330000

0.01330000

0.01330000

French River, Municipality of

0.01330000

0.01330000

 

Frontenac, County of

0.01608438

0.01798141

 

Gananoque, Separated Town of

0.01730000

0.01930000

0.01330000

Gauthier, Township of

0.00888540

0.00826642

 

Gillies, Township of

0.01330000

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01280840

0.00758448

 

Gore Bay, Town of

0.01279791

0.00914299

 

Greenstone, Municipality of

0.01330000

0.01330000

0.00335924

Grey, County of

0.01604467

0.01930000

0.01330000

Guelph, City of

0.01548974

0.01930000

0.01930000

Haldimand, County of

0.01526994

0.01930000

0.01717458

Haliburton, County of

0.01111211

0.01217175

 

Halton, Region of

0.01079929

0.01660413

0.01266862

Hamilton, City of

0.01444292

0.01482966

0.01305413

Harley, Township of

0.01330000

0.01330000

 

Harris, Township of

0.01330000

0.01094566

0.01161328

Hastings, County of

0.01010593

0.01278286

0.01107319

Hearst, Town of

0.01073962

0.01330000

0.00788569

Hilliard, Township of

0.01330000

 

0.01330000

Hilton Beach, Village of

0.01181538

0.01330000

 

Hilton, Township of

0.00956630

0.01091446

 

Hornepayne, Township of

0.01289641

0.01330000

 

Hudson, Township of

0.01330000

0.01330000

0.00623185

Huron, County of

0.01096251

0.01330000

0.00466232

Huron Shores, Municipality of

0.01330000

0.01330000

0.01314212

Ignace, Township of

0.01330000

0.01330000

0.01066486

Iroquois Falls, Town of

0.01330000

0.01330000

0.00878184

James, Township of

0.01330000

0.01330000

 

Jocelyn, Township of

0.01073859

0.01065432

 

Johnson, Township of

0.01121992

0.01330000

0.00833090

Joly, Township of

0.01045876

0.01330000

 

Kapuskasing, Town of

0.01330000

0.01330000

0.00862123

Kawartha Lakes, City of

0.01330000

0.01913225

0.01858539

Kearney, Town of

0.00662576

0.00750940

 

Kenora, City of

0.01330000

0.01330000

0.01137514

Kerns, Township of

0.00719192

 

0.00931927

Killarney, Municipality of

0.00741021

0.01330000

 

Kingston, City of

0.01606364

0.01930000

0.01562124

Kirkland Lake, Town of

0.01330000

0.01330000

0.01145727

La Vallee, Township of

0.01134695

0.01330000

0.01330000

Laird, Township of

0.01330000

0.01304570

 

Lake of The Woods, Township of

0.01208003

 

 

Lambton, County of

0.01596526

0.01930000

0.01301137

Lanark, County of

0.01481315

0.01930000

0.01762806

Larder Lake, Township of

0.01330000

0.01150586

 

Latchford, Town of

0.01330000

0.01330000

0.01330000

Leeds and Grenville, County of

0.01493587

0.01930000

0.01626732

Lennox and Addington, County of

0.01696676

0.01930000

0.01330000

London, City of

0.01730000

0.01930000

0.01799717

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01284926

0.01321820

0.01105722

Machar, Township of

0.00849912

0.00499263

0.00705115

Machin, Township of

0.01242016

0.00643211

0.01330000

Magnetawan, Municipality of

0.00713023

0.00860762

 

Manitouwadge, Township of

0.01330000

0.01330000

 

Marathon, Town of

0.01330000

0.01330000

 

Markstay-Warren, Municipality of

0.01155265

0.00935810

0.01330000

Matachewan, Township of

0.01330000

0.01330000

 

Mattawa, Town of

0.01330000

0.01330000

0.01200828

Mattawan, Township of

0.01330000

 

0.01330000

Mattice-Val Cote, Township of

0.01330000

0.01330000

0.00459894

McDougall, Township of

0.00674058

0.01330000

 

McGarry, Township of

0.01330000

0.00510184

 

McKellar, Township of

0.00762262

0.01330000

 

McMurrich/Monteith, Township of

0.01027494

0.00341258

0.00109548

Middlesex, County of

0.01493827

0.01930000

0.01473153

Moonbeam, Township of

0.01330000

0.01319540

0.01170766

Moosonee, Town of

0.00677200

0.01322575

 

Morley, Township of

0.01260519

0.00420133

0.01330000

Muskoka, District of

0.00674118

0.00880351

0.00468061

Nairn and Hyman, Township of

0.01330000

0.01330000

0.01330000

Neebing, Municipality of

0.00545959

0.01330000

0.01330000

Niagara, Region of

0.01330000

0.01930000

0.01330000

Nipigon, Township of

0.01330000

0.01330000

0.01330000

Nipissing, Township of

0.01021902

0.00206880

 

Norfolk, County of

0.01597494

0.01930000

0.01604807

North Bay, City of

0.01330000

0.01330000

0.01149635

Northeastern Manitoulin and the Islands, Town of

0.00996297

0.01321187

 

Northumberland, County of

0.01667750

0.01930000

0.01428736

O’Connor, Township of

0.01242782

0.01067347

 

Oliver and Paipoonge, Township of

0.01330000

0.01330000

0.01330000

Opasatika, Township of

0.00982406

0.01330000

0.00574681

Orillia, City of

0.01475963

0.01930000

0.01930000

Ottawa, City of

0.01500688

0.01812878

0.01546844

Owen Sound, City of

0.01604467

0.01824167

0.01330000

Oxford, County of

0.01730000

0.01930000

0.01151894

Papineau-Cameron, Township of

0.00981015

0.01330000

0.00632978

Parry Sound, Town of

0.00832481

0.00703404

0.01280898

Peel, Region of

0.01253034

0.01499357

0.01468056

Pelee, Township of

0.01330000

0.00589259

 

Pembroke, City of

0.01730000

0.01930000

0.01100655

Perry, Township of

0.01037742

0.00711311

0.00688793

Perth, County of

0.01330000

0.01930000

0.01604600

Peterborough, City of

0.01573332

0.01930000

0.01329543

Peterborough, County of

0.01287058

0.01930000

0.01223221

Pickle Lake, Township of

0.00657040

0.00116083

 

Plummer, Additional, Township of

0.01140824

0.01330000

0.00913328

Powassan, Municipality of

0.01034307

0.01263373

0.00918429

Prescott and Russell, County of

0.01417997

0.01930000

0.01208040

Prescott, Separate Town of

0.01694899

0.01930000

0.01330000

Prince, Township of

0.01330000

0.01330000

 

Prince Edward, County of

0.00830676

0.01822582

0.00559809

Quinte West, City of

0.01569023

0.01930000

0.01330000

Rainy River, Town of

0.01330000

0.01330000

0.01330000

Red Lake, Municipality of

0.01330000

0.01330000

 

Red Rock, Township of

0.01330000

0.01330000

0.01302307

Renfrew, County of

0.01559848

0.01930000

0.01277339

Ryerson, Township of

0.00763904

0.01008162

 

Sable-Spanish Rivers, Township of

0.01330000

0.01042795

 

Sault Ste. Marie, City of

0.01330000

0.01330000

0.01330000

Schreiber, Township of

0.01330000

 

 

Seguin, Township of

0.00612926

0.01330000

0.01136213

Shedden, Township of

0.01330000

0.01330000

 

Shuniah, Township of

0.01330000

0.01330000

0.01330000

Simcoe, County of

0.01330000

0.01930000

0.01542835

Sioux Lookout, Municipality of

0.01330000

0.01330000

 

Sioux Narrows-Nestors Falls, Township of

0.01195450

0.00857679

 

Smiths Falls, Separated Town of

0.01730000

0.01930000

0.01470622

Smooth Rock Falls, Town of

0.01330000

0.01330000

0.01078000

South Algonquin, Township of

0.00547369

0.01215992

 

South River, Village of

0.01071492

0.00905879

0.00416312

St. Charles, Municipality of

0.00652952

 

0.01330000

St. Joseph, Township of

0.00751077

0.01330000

 

St. Marys, Separated Town of

0.01228193

0.01930000

0.01484664

St. Thomas, City of

0.01713349

0.01930000

0.00974248

Stormont, Dundas and Glengarry, County of

0.01730000

0.01930000

0.01235199

Stratford, City of

0.01730000

0.01930000

0.01296329

Strong, Township of

0.00772559

0.01330000

0.00652143

Sudbury, City of Greater

0.01330000

0.01330000

0.01330000

Sundridge, Village of

0.01070197

0.01215811

0.00716218

Tarbutt and Tarbutt, Additional, Township of

0.01171034

0.01330000

 

Tehkummah, Township of

0.01087168

0.00929974

 

Temagami, Municipality of

0.01330000

0.01330000

0.01045644

Temiskaming Shores, Town of

0.01330000

0.01330000

0.00896165

Terrace Bay, Township of

0.01330000

0.01330000

 

The Archipelago, Township of

0.00621526

0.00754485

 

The North Shore, Township of

0.01330000

0.01330000

 

Thessalon, Town of

0.01303144

0.01196386

0.00713575

Thornloe, Village of

0.01131541

0.01330000

 

Thunder Bay, City of

0.01330000

0.01330000

0.01330000

Timmins, City of

0.01330000

0.01330000

0.01330000

Toronto, City of

0.01540408

0.01565792

0.01637151

Val Rita-Harty, Township of

0.01330000

0.01330000

0.00743721

Waterloo, Region of

0.01665378

0.01930000

0.01176505

Wawa, Township of

0.01330000

0.01330000

 

Wellington, County of

0.01122856

0.01757956

0.01782164

West Nipissing, Municipality of

0.01298042

0.01330000

0.01330000

White River, Township of

0.01330000

0.01330000

 

Whitestone, Municipality of

0.00633446

0.00922218

 

Windsor, City of

0.01639890

0.01930000

0.01697414

York, Region of

0.01204043

0.01375265

0.01585785

O. Reg. 114/11, s. 7.

Table 2
tax rates for business properties in municipalities with optional Commercial classes for 2011

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

0.01713616

0.01330000

0.01586743

0.01198506

Espanola, Town of

0.01330000

 

0.01330000

 

Essex, County of

0.01420350

0.01330000

 

0.00695503

Hamilton, City of

0.01444292

0.01444292

0.01444292

0.01444292

Kenora, City of

0.01330000

0.01330000

0.01330000

0.01330000

Lambton, County of

0.01604676

0.01538754

0.01581424

0.01023176

Marathon, Town of

0.01330000

 

0.01330000

0.01330000

Ottawa, City of

0.01472223

0.01723073

0.01201271

0.00891355

Sault Ste. Marie, City of

0.01330000

0.01330000

0.01330000

0.01330000

Smooth Rock Falls, Town of

0.01330000

 

 

0.01330000

Windsor, City of

0.01682457

0.01630534

0.01554722

0.00897332

O. Reg. 114/11, s. 7.

Table 3
tax rates for business properties in municipalities with optional industrial classes for 2011

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01330000

0.01330000

Chatham-Kent, Municipality of

0.01930000

0.01930000

Dryden, City of

0.01330000

0.01330000

Dubreuilville, Township of

0.01330000

0.01330000

Elgin, County of

0.01930000

0.01930000

Espanola, Town of

0.01330000

0.01330000

Essex, County of

0.01930000

0.01930000

Fort Frances, Town of

0.01330000

0.01330000

Hamilton, City of

0.01482966

0.01482966

Hearst, Town of

0.01330000

0.01330000

Iroquois Falls, Town of

0.01330000

0.01330000

James, Township of

0.01330000

0.01330000

Kapuskasing, Town of

0.01330000

0.01330000

Kenora, City of

0.01330000

0.01330000

Lambton, County of

0.01930000

0.01930000

Leeds and Grenville, County of

0.01930000

0.01930000

Lennox and Addington, County of

0.01930000

0.01930000

Ottawa, City of

0.01887027

0.01714017

Owen Sound, City of

0.01632361

0.01930000

Powassan, Municipality of

0.01255875

0.01330000

Prescott and Russell, County of

0.01930000

0.01930000

Quinte West, City of

0.01930000

0.01930000

Red Lake, Municipality of

0.01330000

0.01330000

Renfrew, County of

0.01930000

0.01930000

Sault Ste. Marie, City of

0.01330000

0.01330000

Smooth Rock Falls, Town of

0.01330000

0.01330000

St. Thomas, City of

0.01930000

0.01930000

Stormont, Dundas and Glengarry, County of

0.01930000

0.01930000

Sudbury, City of Greater

0.01330000

0.01330000

Thessalon, Town of

0.00916022

0.01330000

Thunder Bay, City of

0.01330000

0.01330000

Timmins, City of

0.01330000

0.01330000

Windsor, City of

0.01930000

0.01930000

O. Reg. 114/11, s. 7.

TABLE 4
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2011

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

0.01202325

 

0.01236567

Nipissing Combined School Boards

0.01247875

0.01330000

0.01330000

Parry Sound, District of

 

 

 

South River Township School Authority

0.00758606

 

 

West Parry Sound Board of Education

0.00625444

0.00635371

 

East Parry Sound Board of Education

0.00990469

0.01330000

0.01057718

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01116116

0.01090690

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01330000

0.01330000

 

Espanola Locality Education

0.01221224

0.00563395

 

Chapleau Locality Education

0.01021046

0.01330000

 

Foleyet DSA Locality Education

0.01105690

 

 

Gogama DSA Locality Education

0.00829034

 

 

Asquith Garvey DSA Locality Education

0.00567049

0.01242335

 

Missarenda DSA Locality Education

0.00588426

0.00381179

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.01330000

0.01330000

0.01330000

Timiskaming Locality Education

0.01330000

0.01330000

0.01330000

Cochrane, District of

 

 

 

Hearst Locality Education

0.00833463

0.01132456

0.00566768

Kap SRF and District Locality Education

0.01330000

0.00238703

0.00747164

Cochrane-Iroquois Falls Locality Education

0.01087976

0.01330000

0.00773815

James Bay Lowlands Locality Education

0.01330000

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.01330000

0.01330000

0.01330000

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00054428

 

 

Nipigon Red Rock Locality Education

0.00370982

 

0.01330000

Lake Superior Locality Education

0.01330000

0.01330000

 

Lakehead Locality Education

0.01330000

0.01330000

0.01330000

Auden DSA Locality Education

0.00577430

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00652078

 

 

Savant Lake DSA Locality Education

0.00615989

 

 

Upsala DSA Locality Education

0.00568620

0.00465788

0.00295790

Rainy River, District of

 

 

 

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

0.00826368

0.01292479

 

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

0.00579335

0.00834369

 

Mine Centre DSA Locality Education

0.00266471

0.00252411

 

Atikokan Locality Education

0.01330000

0.01330000

0.01330000

Kenora, District of

 

 

 

Kenora Locality Education

0.01330000

0.01330000

0.01330000

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

0.01090508

0.01330000

0.01330000

Keewatin-Patricia District Locality Education

0.00906963

 

 

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

0.01330000

 

0.01330000

Red Lake Locality Education

0.01082829

0.01330000

0.01330000

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

0.01170617

0.00852609

0.01330000

Sturgeon Lake Locality Education

0.00572073

 

 

O. Reg. 114/11, s. 7.

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

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