O. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

Education Act
Loi sur l’éducation

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period April 21, 2016 to May 10, 2017.

Last amendment: O. Reg. 101/16.

This Regulation is made in English only.

CONTENTS

 

Residential Property

1. (1) For 2016, the tax rate for school purposes for residential property is prescribed as 0.188 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); O. Reg. 75/15, s. 1 (1); O. Reg. 101/16, s. 1 (1).

(2) For 2016, 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 0.04700 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); O. Reg. 75/15, s. 1 (2); O. Reg. 101/16, s. 1 (2).

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

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

Pipe line Property Class

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

(2) For 2016, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipe Line 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; O. Reg. 75/15, s. 2; O. Reg. 101/16, 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 2016, 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; O. Reg. 75/15, s. 3; O. Reg. 101/16, s. 3 (1).

(2.1) For 2014, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01220000. O. Reg. 101/16, s. 3 (2).

(2.2) For 2015, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01190000. O. Reg. 101/16, s. 3 (2).

(2.3)-(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 2016, 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 0.01180000 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); O. Reg. 75/15, s. 4 (1, 2); O. Reg. 101/16, 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 2016, 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 0.01180000 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); O. Reg. 75/15, s. 4 (3, 4); O. Reg. 101/16, 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 2016, 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 0.01180000 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); O. Reg. 75/15, s. 4 (5, 6); O. Reg. 101/16, 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 2016 (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 Pipe Line Property Class
Alberton, Township of	0.00942830	0.00887941	0.01180000
Armour, Township of	0.00637665	0.00329330	0.00537516
Armstrong, Township of	0.01180000	0.01180000	0.01033335
Assiginack, Township of	0.00965705	0.00642327
Atikokan, Township of	0.01180000	0.01180000	0.01180000
Baldwin, Township of	0.01180000	0.00193514	0.00878201
Barrie, City of	0.01158074	0.01235094	0.01109657
Belleville, City of	0.01400000	0.01500000	0.01256974
Billings, Township of	0.00648629	0.00953677
Black River-Matheson, Township of	0.01180000	0.01180000	0.00861637
Blind River, Town of	0.01180000	0.01180000	0.01180000
Bonfield, Township of	0.01041858	0.01180000	0.00706309
Brant, County of	0.01400000	0.01500000	0.01500000
Brantford, City of	0.01400000	0.01500000	0.01347360
Brethour, Township of	0.00693205		0.01180000
Brockville, City of	0.01400000	0.01500000	0.01272346
Bruce, County of	0.01117970	0.01500000	0.00961821
Bruce Mines, Town of	0.01180000	0.01180000	0.00673086
Burk’s Falls, Village of	0.01106094	0.01180000	0.00999484
Burpee and Mills, Township of	0.00483067	0.01180000
Callander, Municipality of	0.01134454	0.01180000	0.00928987
Calvin, Township of	0.00556563	0.01180000	0.00978387
Carling, Township of	0.00502531	0.01070804
Casey, Township of	0.00603737	0.01180000
Central Manitoulin, Township of	0.00734096	0.00973293
Chamberlain, Township of	0.00311165	0.00522605	0.01007619
Chapleau, Township of	0.01180000	0.01180000
Chapple, Township of	0.00605113	0.01180000	0.01180000
Charlton and Dack, Municipality of	0.01180000	0.01180000	0.00979061
Chatham-Kent, Municipality of	0.01390463	0.01500000	0.01386322
Chisholm, Township of	0.00848635	0.00432564
Cobalt, Town of	0.01180000		0.01180000
Cochrane, Town of	0.01180000	0.01180000	0.00815186
Cockburn Island, Township of
Coleman, Township of	0.01180000	0.01180000	0.01088549
Conmee, Township of	0.01180000	0.01180000
Cornwall, City of	0.01400000	0.01500000	0.01500000
Dawson, Township of	0.01180000	0.01180000	0.01180000
Dorion, Township of	0.01180000	0.01180000	0.01180000
Dryden, City of	0.01180000	0.01180000	0.01180000
Dubreuilville, Township of	0.01180000	0.01180000
Dufferin, County of	0.01024668	0.01500000	0.00871653
Durham, Region of	0.01135490	0.01500000	0.01180000
Ear Falls, Township of	0.01180000	0.01180000	0.01180000
East Ferris, Municipality of	0.00764503	0.00947856	0.01180000
Elgin, County of	0.01180000	0.01500000	0.01073758
Elliot Lake, City of	0.01180000	0.01180000	0.00860418
Emo, Township of	0.01180000	0.01180000	0.01180000
Englehart, Town of	0.01180000	0.01180000	0.01180000
Espanola, Town of	0.01180000	0.01180000	0.01180000
Essex, County of	0.01336630	0.01500000	0.01500000
Evanturel, Township of	0.01180000	0.01029269	0.01104995
Fauquier-Strickland, Township of	0.01180000	0.00580417	0.00614569
Fort Frances, Town of	0.01180000	0.01180000	0.01180000
French River, Municipality of	0.01180000	0.01180000
Frontenac, County of	0.01400000	0.01500000
Gananoque, Separated Town of	0.01400000	0.01500000	0.01180000
Gauthier, Township of	0.00736548	0.00712740
Gillies, Township of	0.01180000	0.01055443
Gordon/Barrie Island, Municipality of	0.01093293	0.00714151
Gore Bay, Town of	0.01167721	0.00679166
Greenstone, Municipality of	0.01180000	0.01180000	0.00328384
Grey, County of	0.01400000	0.01500000	0.01180000
Guelph, City of	0.01330762	0.01500000	0.01500000
Haldimand, County of	0.01304761	0.01500000	0.01500000
Haliburton, County of	0.01014050	0.01156998
Halton, Region of	0.00869565	0.01433184	0.01159033
Hamilton, City of	0.01238890	0.01281416	0.01180000
Harley, Township of	0.01180000	0.01180000
Harris, Township of	0.01180000	0.00368457	0.01094482
Hastings, County of	0.00898731	0.01180000	0.00996285
Hearst, Town of	0.01071810	0.01180000	0.00742149
Hilliard, Township of	0.01180000	0.01180000	0.01180000
Hilton Beach, Village of	0.01180000	0.01180000
Hilton, Township of	0.00941278	0.01180000
Hornepayne, Township of	0.01180000	0.01180000
Hudson, Township of	0.01180000	0.01180000	0.00591398
Huron, County of	0.01023614	0.01180000	0.00442612
Huron Shores, Municipality of	0.01180000	0.01180000	0.01180000
Ignace, Township of	0.01180000	0.01180000	0.00930311
Iroquois Falls, Town of	0.01180000	0.01180000	0.00835127
James, Township of	0.01180000	0.01180000
Jocelyn, Township of	0.01065748	0.01180000
Johnson, Township of	0.00978197	0.01180000	0.00759736
Joly, Township of	0.00823888	0.01180000
Kapuskasing, Town of	0.01180000	0.01180000	0.00806486
Kawartha Lakes, City of	0.01180000	0.01500000	0.01500000
Kearney, Town of	0.00549883	0.00679160
Kenora, City of	0.01180000	0.01180000	0.01056075
Kerns, Township of	0.00529668		0.00876074
Killarney, Municipality of	0.00655405	0.01180000
Kingston, City of	0.01400000	0.01500000	0.01363375
Kirkland Lake, Town of	0.01180000	0.01180000	0.01077931
La Vallee, Township of	0.00949446	0.01180000	0.01180000
Laird, Township of	0.01180000	0.01180000
Lake of The Woods, Township of	0.01085948
Lambton, County of	0.01389024	0.01500000	0.01174604
Lanark, County of	0.01285667	0.01500000	0.01500000
Larder Lake, Township of	0.01180000	0.00868606
Latchford, Town of	0.01180000	0.01180000	0.01180000
Leeds and Grenville, County of	0.01308668	0.01500000	0.01391939
Lennox and Addington, County of	0.01400000	0.01500000	0.01180000
London, City of	0.01400000	0.01500000	0.01500000
Macdonald, Meredith and Aberdeen, Additional, Township of	0.01180000	0.01180000	0.00981499
Machar, Township of	0.00773462	0.00411060	0.00623925
Machin, Township of	0.01176427	0.00364564	0.01180000
Magnetawan, Municipality of	0.00620571	0.00710542
Manitouwadge, Township of	0.01180000	0.01180000
Marathon, Town of	0.01180000	0.01180000
Markstay-Warren, Municipality of	0.00993817	0.00740104	0.01180000
Matachewan, Township of	0.01180000	0.01180000
Mattawa, Town of	0.01180000	0.01180000	0.01105889
Mattawan, Township of	0.01180000	0.01180000	0.01180000
Mattice-Val Cote, Township of	0.01180000	0.01180000	0.00443509
McDougall, Township of	0.00609967	0.01180000
McGarry, Township of	0.01180000	0.00413766
McKellar, Township of	0.01173734	0.01180000
McMurrich/Monteith, Township of	0.00884415	0.00280756	0.00167651
Middlesex, County of	0.01386897	0.01500000	0.01294193
Moonbeam, Township of	0.01180000	0.01180000	0.01076196
Moosonee, Town of	0.00626558	0.01180000
Morley, Township of	0.01180000	0.00514003	0.01180000
Muskoka, District of	0.00641023	0.00751112	0.00429597
Nairn and Hyman, Township of	0.01180000	0.01180000	0.01180000
Neebing, Municipality of	0.00522668	0.01180000	0.01180000
Niagara, Region of	0.01180000	0.01500000	0.01180000
Nipigon, Township of	0.01180000	0.01180000	0.01180000
Nipissing, Township of	0.00844999	0.00187178
Norfolk, County of	0.01400000	0.01500000	0.01465350
North Bay, City of	0.01180000	0.01180000	0.01056091
Northeastern Manitoulin and the Islands, Town of	0.00826192	0.01180000
Northumberland, County of	0.01400000	0.01500000	0.01242157
O’Connor, Township of	0.01026798	0.01001060
Oliver and Paipoonge, Township of	0.01180000	0.01180000	0.01180000
Opasatika, Township of	0.00963720	0.01180000	0.00541180
Orillia, City of	0.01299072	0.01500000	0.01500000
Ottawa, City of	0.01180436	0.01500000	0.01402673
Owen Sound, City of	0.01400000	0.01500000	0.01180000
Oxford, County of	0.01400000	0.01500000	0.01046182
Papineau-Cameron, Township of	0.00814160	0.01180000	0.00601753
Parry Sound, Town of	0.00777397	0.00610738	0.01180000
Peel, Region of	0.01057399	0.01292875	0.01320774
Pelee, Township of	0.01180000	0.00482672
Pembroke, City of	0.01400000	0.01500000	0.01019496
Perry, Township of	0.00934187	0.00510594	0.00617147
Perth, County of	0.01180000	0.01500000	0.01441955
Peterborough, City of	0.01388442	0.01500000	0.01180000
Peterborough, County of	0.01180000	0.01500000	0.01124941
Pickle Lake, Township of	0.00598000	0.00032799
Plummer, Additional, Township of	0.01180000	0.01180000	0.00812286
Powassan, Municipality of	0.00880454	0.01144638	0.00806933
Prescott and Russell, County of	0.01180000	0.01500000	0.01104986
Prescott, Separate Town of	0.01400000	0.01500000	0.01180000
Prince, Township of	0.01180000	0.01180000
Prince Edward, County of	0.00705013	0.01500000	0.00518522
Quinte West, City of	0.01364092	0.01500000	0.01180000
Rainy River, Town of	0.01180000	0.01180000	0.01180000
Red Lake, Municipality of	0.01180000	0.01180000	0.01180000
Red Rock, Township of	0.01180000	0.01180000	0.01179772
Renfrew, County of	0.01362616	0.01500000	0.01171969
Ryerson, Township of	0.00648756	0.00923795
Sable-Spanish Rivers, Township of	0.01180000	0.00191289
Sault Ste. Marie, City of	0.01180000	0.01180000	0.01180000
Schreiber, Township of	0.01180000	0.01180000
Seguin, Township of	0.00587870	0.01180000	0.01034934
Shuniah, Township of	0.01180000	0.01180000	0.01180000
Simcoe, County of	0.01180000	0.01500000	0.01372051
Sioux Lookout, Municipality of	0.01180000	0.01180000
Sioux Narrows-Nestors Falls, Township of	0.01077850	0.00851479
Smiths Falls, Separated Town of	0.01400000	0.01500000	0.01342673
Smooth Rock Falls, Town of	0.01180000	0.01180000	0.00991418
South Algonquin, Township of	0.00465664	0.00938576
South River, Village of	0.00868672	0.00737355	0.00397905
Spanish, Township of	0.01180000	0.01180000
St. Charles, Municipality of	0.00557630		0.01180000
St. Joseph, Township of	0.00671304	0.01180000
St. Marys, Separated Town of	0.01180000	0.01500000	0.01360309
St. Thomas, City of	0.01400000	0.01500000	0.00906287
Stormont, Dundas and Glengarry, County of	0.01400000	0.01500000	0.01111735
Stratford, City of	0.01400000	0.01500000	0.01180000
Strong, Township of	0.00698961	0.01180000	0.00579313
Sudbury, City of Greater	0.01180000	0.01180000	0.01180000
Sundridge, Village of	0.01018136	0.01126608	0.00666777
Tarbutt and Tarbutt, Additional, Township of	0.00939012	0.01180000
Tehkummah, Township of	0.00954719	0.00554644
Temagami, Municipality of	0.01180000	0.01180000	0.00965857
Temiskaming Shores, Town of	0.01180000	0.01180000	0.00839941
Terrace Bay, Township of	0.01180000	0.01180000
The Archipelago, Township of	0.00569440	0.00670457
The North Shore, Township of	0.01180000	0.01180000
Thessalon, Town of	0.01180000	0.00835721	0.00670797
Thornloe, Village of	0.01180000	0.01180000
Thunder Bay, City of	0.01180000	0.01180000	0.01180000
Timmins, City of	0.01180000	0.01180000	0.01180000
Toronto, City of	0.01180000	0.01253602	0.01482084
Val Rita-Harty, Township of	0.01180000	0.01180000	0.00702340
Waterloo, Region of	0.01400000	0.01500000	0.01076190
Wawa, Township of	0.01180000	0.01180000
Wellington, County of	0.01026644	0.01500000	0.01500000
West Nipissing, Municipality of	0.01103333	0.01180000	0.01180000
White River, Township of	0.01180000	0.01180000
Whitestone, Municipality of	0.00553974	0.00775761
Windsor, City of	0.01382569	0.01500000	0.01500000
York, Region of	0.01008874	0.01180000	0.01434072

O. Reg. 101/16, s. 5.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2016
(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	0.01400000	0.01180000	0.01400000	0.01180000
Espanola, Town of	0.01180000		0.01180000
Essex, County of	0.01355735	0.01180000		0.00707431
Hamilton, City of	0.01238890			0.01238890
Kenora, City of	0.01180000	0.01180000	0.01180000	0.01180000
Lambton, County of	0.01400000	0.01400000	0.01400000	0.00787555
Marathon, Town of	0.01180000		0.01180000	0.01180000
Ottawa, City of	0.01180000	0.01400000	0.00987087	0.00614395
Sault Ste. Marie, City of	0.01180000	0.01180000	0.01180000	0.01180000
Smooth Rock Falls, Town of	0.01180000			0.01180000
Windsor, City of	0.01400000	0.01400000	0.01400000	0.00905901

O. Reg. 101/16, s. 5.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2016
(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	0.01180000	0.01180000
Chatham-Kent, Municipality of	0.01500000	0.01500000
Dryden, City of	0.01180000	0.01180000
Dubreuilville, Township of	0.01180000	0.01180000
Elgin, County of	0.01500000	0.01500000
Espanola, Town of	0.01180000	0.01180000
Essex, County of	0.01500000	0.01500000
Fort Frances, Town of	0.01180000	0.01180000
Hamilton, City of	0.01281416	0.01281416
Hearst, Town of	0.01180000	0.01180000
Iroquois Falls, Town of	0.01180000	0.01180000
James, Township of	0.01180000	0.01180000
Kapuskasing, Town of	0.01180000	0.01180000
Kenora, City of	0.01180000	0.01180000
Lambton, County of	0.01500000	0.01500000
Leeds and Grenville, County of	0.01500000	0.01500000
Lennox and Addington, County of	0.01500000	0.01500000
Ottawa, City of	0.01500000	0.01500000
Owen Sound, City of	0.01500000	0.01500000
Powassan, Municipality of	0.01140659	0.01180000
Prescott and Russell, County of	0.01500000	0.01500000
Quinte West, City of	0.01500000	0.01500000
Red Lake, Municipality of	0.01180000	0.01180000
Renfrew, County of	0.01500000	0.01500000
Sault Ste. Marie, City of	0.01180000	0.01180000
Smooth Rock Falls, Town of	0.01180000	0.01180000
St. Thomas, City of	0.01500000	0.01500000
Stormont, Dundas and Glengarry, County of	0.01500000	0.01500000
Sudbury, City of Greater	0.01180000	0.01180000
Thessalon, Town of	0.00560752	0.01180000
Thunder Bay, City of	0.01180000	0.01180000
Timmins, City of	0.01180000	0.01180000
Windsor, City of	0.01500000	0.01500000

O. Reg. 101/16, s. 5.

table 4
tax rate for business properties in unattached unorganized territories for 2016
(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 Pipe Line Property Class
Nipissing, District of
Timiskaming Board of Education	0.00833312		0.01144715
Nipissing Combined School Boards	0.01113515	0.01180000	0.01180000
Parry Sound, District of
South River Township School Authority	0.00599826	0.01180000
West Parry Sound Board of Education	0.00621306	0.00589829
East Parry Sound Board of Education	0.00860874	0.01180000	0.00923970
Manitoulin, District of
Manitoulin Locality Education	0.00859396	0.00741460
Sudbury, District of
Sudbury Locality Education	0.01180000	0.01180000
Espanola Locality Education	0.00774213	0.00427364
Chapleau Locality Education	0.00829984	0.01180000
Foleyet DSA Locality Education	0.00946464
Gogama DSA Locality Education	0.00660545
Asquith Garvey DSA Locality Education	0.00450368	0.00791621
Missarenda DSA Locality Education	0.00434228	0.00277286
Timiskaming, District of
Kirkland Lake Locality Education	0.01180000	0.01180000	0.01180000
Timiskaming Locality Education	0.01180000	0.01180000	0.01180000
Cochrane, District of
Hearst Locality Education	0.00719004	0.00890781	0.00535738
Kap SRF and District Locality Education	0.01180000	0.00228462	0.00699444
Cochrane-Iroquois Falls Locality Education	0.00929598	0.01180000	0.00731106
James Bay Lowlands Locality Education	0.01180000
Algoma, District of
Sault Ste. Marie Locality Education	0.01180000	0.01180000	0.01180000
Thunder Bay, District of
Allanwater DSA Locality Education	0.00078765
Nipigon Red Rock Locality Education	0.00661890		0.01180000
Lake Superior Locality Education	0.01180000	0.01180000
Lakehead Locality Education	0.01180000	0.01180000	0.01180000
Auden DSA Locality Education	0.00095645
Ferland DSA Locality Education	0.00039688
Armstrong DSA Locality Education	0.00574571	0.01180000
Savant Lake DSA Locality Education	0.00505157
Upsala DSA Locality Education	0.00495001	0.00454906	0.00292616
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)	0.00826819	0.01180000
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)	0.00598720	0.00492298
Mine Centre DSA Locality Education	0.00176644	0.00317989
Atikokan Locality Education	0.01180000	0.01180000	0.01180000
Kenora, District of
Kenora Locality Education	0.01180000	0.01180000	0.01180000
Dryden Locality Education (assessment roll numbers beginning with “6060”)	0.00955395	0.01180000	0.01180000
Keewatin-Patricia District Locality Education	0.00773696
Dryden Locality Education (assessment roll numbers beginning with “6093”)	0.01180000		0.01180000
Red Lake Locality Education	0.00840447	0.01180000	0.01180000
Dryden Locality Education (assessment roll numbers beginning with “6096”)	0.01058379	0.00998155	0.01180000
Sturgeon Lake Locality Education	0.00607565

O. Reg. 101/16, s. 5.

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

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