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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 January 21, 2014 to April 6, 2015.

Last amendment:  O. Reg. 2/14.

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 2014 (expressed as fractions of assessed value)

 

Table 2

Tax rate for business properties in municipalities with optional commercial classes for 2014 (expressed as fractions of assessed value)

 

Table 3

Tax rate for business properties in municipalities with optional industrial classes for 2014 (expressed as fractions of assessed value)

 

Table 4

Tax rate for business properties in unattached unorganized territories for 2014 (expressed as fractions of assessed value)

 

 

Residential Property

1. (1) For 2014, the tax rate for school purposes for residential property is prescribed as 0.203 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1).

(2) For 2014, 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 0.0508 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2).

(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 2014, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2.

(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 2014, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3.

(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 2014, 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 0.01220000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.  O. Reg. 98/06, s. 4; O. Reg. 177/07, s. 8 (3); O. Reg. 275/07, s. 3; O. Reg. 103/08, s. 4 (1); O. Reg. 315/08, s. 1 (3); O. Reg. 92/09, s. 4 (1); O. Reg. 163/09, s. 1 (1); O. Reg. 118/10, s. 4 (1, 2); O. Reg. 114/11, s. 5 (1-3); O. Reg. 60/12, s. 4 (1, 2); O. Reg. 445/12, s. 4 (1); O. Reg. 2/14, s. 4 (1, 2).

(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 2014, 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 0.01220000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (4); O. Reg. 92/09, s. 4 (2); O. Reg. 163/09, s. 1 (2); O. Reg. 118/10, s. 4 (3, 4); O. Reg. 114/11, s. 5 (4-6); O. Reg. 60/12, s. 4 (3, 4); O. Reg. 445/12, s. 4 (2); O. Reg. 2/14, s. 4 (3, 4).

(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 2014, 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 0.01220000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.  O. Reg. 103/08, s. 4 (2); O. Reg. 315/08, s. 1 (5); O. Reg. 92/09, s. 4 (3); O. Reg. 163/09, s. 1 (3); O. Reg. 118/10, s. 4 (5, 6); O. Reg. 114/11, s. 5 (7-9); O. Reg. 60/12, s. 4 (5, 6); O. Reg. 445/12, s. 4 (3); O. Reg. 2/14, s. 4 (5, 6).

(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 2014 (Expressed as fractions of Assessed Value)

 

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Alberton, Township of

0.00969537

0.00887820

0.01220000

Armour, Township of

0.00663464

0.00335277

0.00544473

Armstrong, Township of

0.01220000

0.01220000

0.01045115

Assiginack, Township of

0.00989590

0.00694076

Atikokan, Township of

0.01220000

0.01220000

0.01220000

Baldwin, Township of

0.01220000

0.00243922

0.00902127

Barrie, City of

0.01179150

0.01307586

0.01127812

Belleville, City of

0.01460000

0.01560000

0.01311769

Billings, Township of

0.00694415

0.01046658

Black River-Matheson, Township of

0.01220000

0.01220000

0.00861077

Blind River, Town of

0.01220000

0.01220000

0.01220000

Bonfield, Township of

0.01107680

0.01220000

0.00698347

Brant, County of

0.01460000

0.01560000

0.01560000

Brantford, City of

0.01460000

0.01560000

0.01392479

Brethour, Township of

0.00796953

0.01220000

Brockville, City of

0.01460000

0.01560000

0.01327904

Bruce, County of

0.01140296

0.01560000

0.00973361

Bruce Mines, Town of

0.01220000

0.01220000

0.00675244

Burk’s Falls, Village of

0.01142706

0.01220000

0.01019156

Burpee and Mills, Township of

0.00500409

0.01220000

Callander, Municipality of

0.01202538

0.01220000

0.00955504

Calvin, Township of

0.00608199

0.01220000

0.00989275

Carling, Township of

0.00499129

0.01112840

Casey, Township of

0.00713670

0.01220000

Central Manitoulin, Township of

0.00769933

0.01029778

Chamberlain, Township of

0.00315043

0.00522605

0.01022960

Chapleau, Township of

0.01220000

0.01220000

Chapple, Township of

0.00620879

0.01220000

0.01220000

Charlton and Dack, Municipality of

0.01220000

0.01220000

0.00993836

Chatham-Kent, Municipality of

0.01447025

0.01560000

0.01440988

Chisholm, Township of

0.00925552

0.00453057

Cobalt, Town of

0.01220000

0.01220000

Cochrane, Town of

0.01220000

0.01220000

0.00812502

Cockburn Island, Township of

Coleman, Township of

0.01220000

0.01220000

0.01102689

Conmee, Township of

0.01220000

0.01220000

Cornwall, City of

0.01460000

0.01560000

0.01560000

Dawson, Township of

0.01220000

0.01220000

0.01220000

Dorion, Township of

0.01220000

0.01220000

0.01220000

Dryden, City of

0.01220000

0.01220000

0.01220000

Dubreuilville, Township of

0.01220000

0.01220000

Dufferin, County of

0.01046519

0.01560000

0.00871187

Durham, Region of

0.01153338

0.01560000

0.01220000

Ear Falls, Township of

0.01220000

0.01220000

0.01220000

East Ferris, Municipality of

0.00816444

0.01036673

0.01220000

Elgin, County of

0.01220000

0.01560000

0.01091540

Elliot Lake, City of

0.01220000

0.01220000

0.00873472

Emo, Township of

0.01220000

0.01220000

0.01220000

Englehart, Town of

0.01220000

0.01220000

0.01220000

Espanola, Town of

0.01220000

0.01220000

0.01220000

Essex, County of

0.01351757

0.01560000

0.01560000

Evanturel, Township of

0.01220000

0.01043892

0.01117794

Fauquier-Strickland, Township of

0.01220000

0.00566582

0.00611175

Fort Frances, Town of

0.01220000

0.01220000

0.01220000

French River, Municipality of

0.01220000

0.01220000

Frontenac, County of

0.01460000

0.01560000

Gananoque, Separated Town of

0.01460000

0.01560000

0.01220000

Gauthier, Township of

0.00762831

0.00727774

Gillies, Township of

0.01220000

0.01055443

Gordon/Barrie Island, Municipality of

0.01161021

0.00719601

Gore Bay, Town of

0.01202389

0.00757434

Greenstone, Municipality of

0.01220000

0.01220000

0.00314650

Grey, County of

0.01460000

0.01560000

0.01220000

Guelph, City of

0.01402212

0.01560000

0.01560000

Haldimand, County of

0.01382307

0.01560000

0.01560000

Haliburton, County of

0.01038243

0.01172450

Halton, Region of

0.00923215

0.01520618

0.01181050

Hamilton, City of

0.01300819

0.01338918

0.01220000

Harley, Township of

0.01220000

0.01220000

Harris, Township of

0.01220000

0.00520666

0.01103886

Hastings, County of

0.00925261

0.01207370

0.01017575

Hearst, Town of

0.01088621

0.01220000

0.00740138

Hilliard, Township of

0.01220000

0.01220000

0.01220000

Hilton Beach, Village of

0.01220000

0.01220000

Hilton, Township of

0.00980224

0.01220000

Hornepayne, Township of

0.01220000

0.01220000

Hudson, Township of

0.01220000

0.01220000

0.00584731

Huron, County of

0.01045416

0.01220000

0.00434760

Huron Shores, Municipality of

0.01220000

0.01220000

0.01220000

Ignace, Township of

0.01220000

0.01220000

0.00961178

Iroquois Falls, Town of

0.01220000

0.01220000

0.00829673

James, Township of

0.01220000

0.01220000

Jocelyn, Township of

0.01085691

0.01220000

Johnson, Township of

0.01026048

0.01220000

0.00779895

Joly, Township of

0.00885792

0.01220000

Kapuskasing, Town of

0.01220000

0.01220000

0.00808022

Kawartha Lakes, City of

0.01220000

0.01560000

0.01560000

Kearney, Town of

0.00567920

0.00691627

Kenora, City of

0.01220000

0.01220000

0.01070878

Kerns, Township of

0.00604578

0.00875837

Killarney, Municipality of

0.00672273

0.01220000

Kingston, City of

0.01460000

0.01560000

0.01427351

Kirkland Lake, Town of

0.01220000

0.01220000

0.01090856

La Vallee, Township of

0.01060399

0.01220000

0.01220000

Laird, Township of

0.01220000

0.01220000

Lake of The Woods, Township of

0.01141017

Lambton, County of

0.01444545

0.01560000

0.01198279

Lanark, County of

0.01355850

0.01560000

0.01560000

Larder Lake, Township of

0.01220000

0.00965114

Latchford, Town of

0.01220000

0.01220000

0.01220000

Leeds and Grenville, County of

0.01381442

0.01560000

0.01467432

Lennox and Addington, County of

0.01460000

0.01560000

0.01220000

London, City of

0.01460000

0.01560000

0.01560000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01220000

0.01220000

0.01013638

Machar, Township of

0.00767281

0.00427382

0.00636211

Machin, Township of

0.01218389

0.00445805

0.01220000

Magnetawan, Municipality of

0.00632070

0.00755153

Manitouwadge, Township of

0.01220000

0.01220000

Marathon, Town of

0.01220000

0.01220000

Markstay-Warren, Municipality of

0.01043825

0.00810048

0.01220000

Matachewan, Township of

0.01220000

0.01220000

Mattawa, Town of

0.01220000

0.01220000

0.01126246

Mattawan, Township of

0.01220000

0.01220000

0.01220000

Mattice-Val Cote, Township of

0.01220000

0.01220000

0.00432285

McDougall, Township of

0.00618770

0.01220000

McGarry, Township of

0.01220000

0.00443445

McKellar, Township of

0.01211217

0.01220000

McMurrich/Monteith, Township of

0.00928159

0.00286548

0.00149235

Middlesex, County of

0.01423762

0.01560000

0.01352453

Moonbeam, Township of

0.01220000

0.01220000

0.01094234

Moosonee, Town of

0.00631873

0.01220000

Morley, Township of

0.01220000

0.00490803

0.01220000

Muskoka, District of

0.00648680

0.00792560

0.00426812

Nairn and Hyman, Township of

0.01220000

0.01220000

0.01220000

Neebing, Municipality of

0.00548597

0.01220000

0.01220000

Niagara, Region of

0.01220000

0.01560000

0.01220000

Nipigon, Township of

0.01220000

0.01220000

0.01220000

Nipissing, Township of

0.00882664

0.00178375

Norfolk, County of

0.01460000

0.01560000

0.01520984

North Bay, City of

0.01220000

0.01220000

0.01073318

Northeastern Manitoulin and the Islands, Town of

0.00878705

0.01220000

Northumberland, County of

0.01460000

0.01560000

0.01302556

O’Connor, Township of

0.01103644

0.01008810

Oliver and Paipoonge, Township of

0.01220000

0.01220000

0.01220000

Opasatika, Township of

0.00985298

0.01220000

0.00536236

Orillia, City of

0.01356774

0.01560000

0.01560000

Ottawa, City of

0.01265647

0.01560000

0.01447334

Owen Sound, City of

0.01460000

0.01560000

0.01220000

Oxford, County of

0.01460000

0.01560000

0.01066920

Papineau-Cameron, Township of

0.00884058

0.01220000

0.00594438

Parry Sound, Town of

0.00788926

0.00633645

0.01205890

Peel, Region of

0.01107083

0.01361148

0.01371131

Pelee, Township of

0.01220000

0.00475468

Pembroke, City of

0.01460000

0.01560000

0.01036603

Perry, Township of

0.00971752

0.00569673

0.00625156

Perth, County of

0.01220000

0.01560000

0.01492521

Peterborough, City of

0.01445734

0.01560000

0.01220000

Peterborough, County of

0.01220000

0.01560000

0.01144015

Pickle Lake, Township of

0.00626334

0.00014456

Plummer, Additional, Township of

0.01190526

0.01220000

0.00835742

Powassan, Municipality of

0.00933295

0.01193897

0.00829553

Prescott and Russell, County of

0.01265025

0.01560000

0.01123348

Prescott, Separate Town of

0.01460000

0.01560000

0.01220000

Prince, Township of

0.01220000

0.01220000

Prince Edward, County of

0.00740113

0.01560000

0.00517521

Quinte West, City of

0.01430093

0.01560000

0.01220000

Rainy River, Town of

0.01220000

0.01220000

0.01220000

Red Lake, Municipality of

0.01220000

0.01220000

0.01220000

Red Rock, Township of

0.01220000

0.01220000

0.01203326

Renfrew, County of

0.01444022

0.01560000

0.01192009

Ryerson, Township of

0.00665212

0.00947971

Sable-Spanish Rivers, Township of

0.01220000

0.00268447

Sault Ste. Marie, City of

0.01220000

0.01220000

0.01220000

Schreiber, Township of

0.01220000

0.01220000

Seguin, Township of

0.00595386

0.01220000

0.01053833

Shedden, Township of

0.01220000

0.01220000

Shuniah, Township of

0.01220000

0.01220000

0.01220000

Simcoe, County of

0.01220000

0.01560000

0.01426576

Sioux Lookout, Municipality of

0.01220000

0.01220000

Sioux Narrows-Nestors Falls, Township of

0.01126866

0.00853535

Smiths Falls, Separated Town of

0.01460000

0.01560000

0.01384622

Smooth Rock Falls, Town of

0.01220000

0.01220000

0.01007975

South Algonquin, Township of

0.00488618

0.01041592

South River, Village of

0.00963642

0.00798117

0.00388708

St. Charles, Municipality of

0.00569916

0.01220000

St. Joseph, Township of

0.00693599

0.01220000

St. Marys, Separated Town of

0.01220000

0.01560000

0.01399695

St. Thomas, City of

0.01460000

0.01560000

0.00920676

Stormont, Dundas and Glengarry, County of

0.01460000

0.01560000

0.01135107

Stratford, City of

0.01460000

0.01560000

0.01220000

Strong, Township of

0.00718344

0.01220000

0.00588701

Sudbury, City of Greater

0.01220000

0.01220000

0.01220000

Sundridge, Village of

0.01043761

0.01150013

0.00667841

Tarbutt and Tarbutt, Additional, Township of

0.00998492

0.01220000

Tehkummah, Township of

0.00990707

0.00670929

Temagami, Municipality of

0.01220000

0.01220000

0.00980417

Temiskaming Shores, Town of

0.01220000

0.01220000

0.00840713

Terrace Bay, Township of

0.01220000

0.01220000

The Archipelago, Township of

0.00587564

0.00682686

The North Shore, Township of

0.01220000

0.01220000

Thessalon, Town of

0.01220000

0.00928012

0.00671942

Thornloe, Village of

0.01185413

0.01220000

Thunder Bay, City of

0.01220000

0.01220000

0.01220000

Timmins, City of

0.01220000

0.01220000

0.01220000

Toronto, City of

0.01292138

0.01339989

0.01531874

Val Rita-Harty, Township of

0.01220000

0.01220000

0.00698687

Waterloo, Region of

0.01460000

0.01560000

0.01096124

Wawa, Township of

0.01220000

0.01220000

Wellington, County of

0.01050375

0.01560000

0.01560000

West Nipissing, Municipality of

0.01180706

0.01220000

0.01220000

White River, Township of

0.01220000

0.01220000

Whitestone, Municipality of

0.00568681

0.00828451

Windsor, City of

0.01439448

0.01560000

0.01560000

York, Region of

0.01055636

0.01220000

0.01483767

O. Reg. 2/14, s. 5.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2014
(Expressed as fractions of Assessed Value)

 

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01460000

0.01220000

0.01441405

0.01220000

Espanola, Town of

0.01220000

0.01220000

Essex, County of

0.01368871

0.01220000

0.00703811

Hamilton, City of

0.01300819

0.01300819

Kenora, City of

0.01220000

0.01220000

0.01220000

0.01220000

Lambton, County of

0.01460000

0.01460000

0.01419878

0.00858468

Marathon, Town of

0.01220000

0.01220000

0.01220000

Ottawa, City of

0.01267734

0.01460000

0.01048855

0.00693036

Sault Ste. Marie, City of

0.01220000

0.01220000

0.01220000

0.01220000

Smooth Rock Falls, Town of

0.01220000

0.01220000

Windsor, City of

0.01460000

0.01460000

0.01447788

0.00914822

O. Reg. 2/14, s. 5.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2014
(Expressed as fractions of assessed value)

 

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.01220000

0.01220000

Chatham-Kent, Municipality of

0.01560000

0.01560000

Dryden, City of

0.01220000

0.01220000

Dubreuilville, Township of

0.01220000

0.01220000

Elgin, County of

0.01560000

0.01560000

Espanola, Town of

0.01220000

0.01220000

Essex, County of

0.01560000

0.01560000

Fort Frances, Town of

0.01220000

0.01220000

Hamilton, City of

0.01338918

0.01338918

Hearst, Town of

0.01220000

0.01220000

Iroquois Falls, Town of

0.01220000

0.01220000

James, Township of

0.01220000

0.01220000

Kapuskasing, Town of

0.01220000

0.01220000

Kenora, City of

0.01220000

0.01220000

Lambton, County of

0.01560000

0.01560000

Leeds and Grenville, County of

0.01560000

0.01560000

Lennox and Addington, County of

0.01560000

0.01560000

Ottawa, City of

0.01560000

0.01560000

Owen Sound, City of

0.01560000

0.01560000

Powassan, Municipality of

0.01190663

0.01220000

Prescott and Russell, County of

0.01560000

0.01560000

Quinte West, City of

0.01560000

0.01560000

Red Lake, Municipality of

0.01220000

0.01220000

Renfrew, County of

0.01560000

0.01560000

Sault Ste. Marie, City of

0.01220000

0.01220000

Smooth Rock Falls, Town of

0.01220000

0.01220000

St. Thomas, City of

0.01560000

0.01560000

Stormont, Dundas and Glengarry, County of

0.01560000

0.01560000

Sudbury, City of Greater

0.01220000

0.01220000

Thessalon, Town of

0.00672547

0.01220000

Thunder Bay, City of

0.01220000

0.01220000

Timmins, City of

0.01220000

0.01220000

Windsor, City of

0.01560000

0.01560000

O. Reg. 2/14, s. 5.

table 4
tax rate for business properties in unattached unorganized territories for 2014
(Expressed as fractions of assessed value)

 

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Nipissing, District of

Timiskaming Board of Education

0.00954046

0.01162161

Nipissing Combined School Boards

0.01184260

0.01220000

0.01220000

Parry Sound, District of

South River Township School Authority

0.00634402

0.01220000

West Parry Sound Board of Education

0.00623528

0.00597153

East Parry Sound Board of Education

0.00898977

0.01220000

0.00954116

Manitoulin, District of

Manitoulin Locality Education

0.00962192

0.00868814

Sudbury, District of

Sudbury Locality Education

0.01220000

0.01220000

Espanola Locality Education

0.00913505

0.00457404

Chapleau Locality Education

0.00916186

0.01220000

Foleyet DSA Locality Education

0.01014775

Gogama DSA Locality Education

0.00716435

Asquith Garvey DSA Locality Education

0.00504391

0.00987303

Missarenda DSA Locality Education

0.00490076

0.00304919

Timiskaming, District of

Kirkland Lake Locality Education

0.01220000

0.01220000

0.01220000

Timiskaming Locality Education

0.01220000

0.01220000

0.01220000

Cochrane, District of

Hearst Locality Education

0.00744397

0.00980907

0.00529696

Kap SRF and District Locality Education

0.01220000

0.00212116

0.00698866

Cochrane-Iroquois Falls Locality Education

0.00966142

0.01220000

0.00727127

James Bay Lowlands Locality Education

0.01220000

Algoma, District of

Sault Ste. Marie Locality Education

0.01220000

0.01220000

0.01220000

Thunder Bay, District of

Allanwater DSA Locality Education

0.00056213

Nipigon Red Rock Locality Education

0.00739697

0.01220000

Lake Superior Locality Education

0.01220000

0.01220000

Lakehead Locality Education

0.01220000

0.01220000

0.01220000

Auden DSA Locality Education

0.00128718

Ferland DSA Locality Education

0.00032227

Armstrong DSA Locality Education

0.00596950

Savant Lake DSA Locality Education

0.00541089

Upsala DSA Locality Education

0.00504341

0.00448100

0.00277432

Rainy River, District of

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

0.00830839

0.01220000

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

0.00591538

0.00592577

Mine Centre DSA Locality Education

0.00180525

0.00294789

Atikokan Locality Education

0.01220000

0.01220000

0.01220000

Kenora, District of

Kenora Locality Education

0.01220000

0.01220000

0.01220000

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

0.01017165

0.01220000

0.01220000

Keewatin-Patricia District Locality Education

0.00802748

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

0.01220000

0.01220000

Red Lake Locality Education

0.00930601

0.01220000

0.01220000

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

0.01107063

0.01003395

0.01220000

Sturgeon Lake Locality Education

0.00601985

O. Reg. 2/14, s. 5.

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

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