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

under Education Act, R.S.O. 1990, c. E.2

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Education Act

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period January 22, 2020 to June 22, 2020.

Last amendment: 6/20.

Legislative History: 408/98, 438/98, 499/98, 707/98, 79/99, 307/99, 308/99, 395/99, 421/99, 496/99, 598/99, 287/00, 358/00, 516/00, 169/01, 326/01, 421/01, 464/01, 520/01, 138/02, 240/02, 74/03, 223/03, 364/03, 373/03, 115/04, 203/04, 212/04, 78/05, 213/05, 372/05, 373/05, 593/05, 98/06, 232/06, 233/06, 403/06, 176/07, 177/07, 275/07, 527/07, 4/08, 103/08, 203/08, 315/08, 436/08, 92/09, 163/09, 222/09, 118/10, 306/10, 114/11, 402/11, 60/12, 445/12, 2/14, 75/15, 241/15, 101/16, 132/17, 395/17, 26/18, 362/18, 63/19, 64/19, 386/19, 6/20.

This is the English version of a bilingual regulation.

CONTENTS

 

 

Sections

 

Residential Property

1

 

Pipe line Property Class

2

 

Business Property in Unattached Unorganized Territory

3-7., 8

 

Tax Rates for Business Properties

9-9.2, 9.3

 

Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

10

 

Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

11-12.1

 

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 2020 (expressed as fractions of assessed value)

 

Table 2

Tax rate for business properties in municipalities with optional commercial classes for 2020 (expressed as fractions of assessed value)

 

Table 3

Tax rate for business properties in municipalities with optional industrial classes for 2020 (expressed as fractions of assessed value)

 

Table 4

Tax rate for business properties in unattached unorganized territories for 2020 (expressed as fractions of assessed value)

 

 

Residential Property

1. (1) For 2020, the tax rate for school purposes for residential property is prescribed as 0.153 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); O. Reg. 132/17, s. 1 (1); O. Reg. 26/18, s. 1 (1); O. Reg. 64/19, s. 1 (1); O. Reg. 6/20, s. 1, 2 (1).

(2) For 2020, 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 0.03825 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); O. Reg. 132/17, s. 1 (2); O. Reg. 26/18, s. 1 (2); O. Reg. 64/19, s. 1 (2); O. Reg. 6/20, s. 1, 2 (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 2020, 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; O. Reg. 132/17, s. 2; O. Reg. 26/18, s. 2; O. Reg. 64/19, s. 2; O. Reg. 6/20, s. 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 2020, 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); O. Reg. 132/17, s. 3 (1); O. Reg. 26/18, s. 3; O. Reg. 64/19, s. 3; O. Reg. 6/20, s. 1.

(2.1), (2.2) Revoked: O. Reg. 132/17, s. 3 (2).

(2.3)-(2.7) Revoked:  O. Reg. 115/04, s. 3 (1).

(3) Revoked: O. Reg. 6/20, s. 3.

(4) For 2020 and subsequent taxation years, there is no reduction under subsection 257.7 (3) of the Act to the tax rate for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class. O. Reg. 386/19, s. 1 (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. 132/17, s. 4.

(2) 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. 132/17, s. 4.

(3) For 2020, 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 in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. For the landfill property class, the annual tax rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

5. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 3. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2); O. Reg. 64/19, s. 4 (1, 2) ; O. Reg. 6/20, s. 1, 4.

(4) Despite subsection (3), 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 2020, 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 0.00980000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 4); O. Reg. 64/19, s. 4 (3, 4) ; O. Reg. 6/20, s. 1, 4.

(5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial property class apply, for 2020, 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 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 2. O. Reg. 132/17, s. 4; O. Reg. 395/17, s. 1; O. Reg. 26/18, s. 4 (5, 6); O. Reg. 64/19, s. 4 (5, 6) ; O. Reg. 6/20, s. 1, 4.

9.1 Revoked:  O. Reg. 103/08, s. 5.

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

Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

10. (1) For 2020, subsection 257.7 (3) of the Act does not apply to the tax rate for the small-scale on-farm business subclass for the industrial property class and the small-scale on-farm business subclass for the commercial property class and instead the tax rate shall be the lesser of the tax rate for the corresponding class in the municipality, as set out in Table 1, and 0.00245000. O. Reg. 362/18; O. Reg. 64/19, s. 5; O. Reg. 6/20, s. 1, 5.

(2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclass for the industrial property class and the small-scale on-farm business subclass for the commercial property class regardless of whether a municipality has opted to have the subclass apply within the municipality. O. Reg. 362/18.

Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

11. (1) Subject to subsection (4), for 2019, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006 and instead the tax rates for school purposes in respect of those subclasses shall be reduced by 50 per cent of the amount by which the tax rates for municipal purposes are reduced under section 313 of the Municipal Act, 2001 and section 278 of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

(2) Subject to subsection (4), for 2020, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

(3) For 2021 and subsequent taxation years, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

(4) Subsections (1) and (2) do not apply to a property in a municipality referred to in sections 3 to 18 of Ontario Regulation 580/17 (Tax Matters — Vacant and Excess Land Subclasses, Tax Reductions) made under the Municipal Act, 2001. O. Reg. 63/19, s. 1; O. Reg. 386/19, s. 2.

12. Revoked: O. Reg. 132/17, s. 5.

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 2020 (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

Tax Rate for the Landfill Property Class

Alberton, Township of

0.00980000

0.00980000

0.00980000

0.00925034

Armour, Township of

0.00690833

0.00395200

0.00519019

0.00980000

Armstrong, Township of

0.00980000

0.00980000

0.00964207

none

Assiginack, Township of

0.00842583

0.00676308

none

0.00980000

Atikokan, Township of

0.00980000

0.00984735

0.00980000

0.00980000

Baldwin, Township of

0.00980000

0.00980000

0.00796553

none

Barrie, City of

0.00980000

0.01062384

0.00980000

0.00524134

Belleville, City of

0.01250000

0.01250000

0.01122046

0.01250000

Billings, Township of

0.00644236

0.00980000

none

0.00352821

Black River-Matheson, Township of

0.00980000

0.00980000

0.00817516

0.00980000

Blind River, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Bonfield, Township of

0.00980000

0.00980000

0.00668371

0.00980000

Brant, County of

0.01250000

0.01250000

0.01250000

0.01250000

Brantford, City of

0.01250000

0.01250000

0.01236930

0.01250000

Brethour, Township of

0.00439262

0.00980000

0.00980000

0.00445422

Brockville, City of

0.01250000

0.01250000

0.01142785

none

Bruce, County of

0.00980000

0.01250000

0.00958720

0.00980000

Bruce Mines, Town of

0.00980000

0.00980000

0.00658154

none

Burk’s Falls, Village of

0.00980000

0.00980000

0.00955889

none

Burpee and Mills, Township of

0.00494118

0.00980000

none

none

Callander, Municipality of

0.00980000

0.00980000

0.00864536

none

Calvin, Township of

0.00601963

0.00980000

0.00907364

0.00584711

Carling, Township of

0.00557065

0.00980000

none

none

Casey, Township of

0.00467717

0.00980000

none

none

Central Manitoulin, Township of

0.00688166

0.00980000

none

0.00506696

Chamberlain, Township of

0.00301852

0.00497570

0.00921266

0.00477412

Chapleau, Township of

0.00980000

0.00980000

none

none

Chapple, Township of

0.00593040

0.00980000

0.00980000

0.00459442

Charlton and Dack, Municipality of

0.00980000

0.00980000

0.00896777

none

Chatham-Kent, Municipality of

0.01238970

0.01263978

0.01248862

0.03657373

Chisholm, Township of

0.00980000

0.00643693

none

0.00752763

Cobalt, Town of

0.00980000

none

0.00980000

none

Cochrane, Town of

0.00980000

0.00980000

0.00771725

none

Cockburn Island, Township of

none

none

none

none

Coleman, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Conmee, Township of

0.00980000

0.00980000

none

0.00980000

Cornwall, City of

0.01250000

0.01250000

0.01250000

0.01250000

Dawson, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dorion, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dryden, City of

0.00980000

0.00992674

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00994594

none

none

Dufferin, County of

0.00918303

0.01250000

0.00856022

0.00792019

Durham, Region of

0.00980000

0.01250000

0.00980000

none

Ear Falls, Township of

0.00980000

0.00986704

0.00980000

none

East Ferris, Municipality of

0.00980000

0.00980000

0.00980000

none

Elgin, County of

0.00980000

0.01250000

0.00980000

0.23687812

Elliot Lake, City of

0.00980000

0.00980000

0.00819560

0.00980000

Emo, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Englehart, Town of

0.00980000

0.00980000

0.00980000

none

Espanola, Town of

0.00980000

0.00980000

0.00980000

none

Essex, County of

0.01232828

0.01270170

0.01250000

0.01122591

Evanturel, Township of

0.00980000

0.00980000

0.00980000

none

Fauquier-Strickland, Township of

0.00980000

0.00431149

0.00580449

none

Fort Frances, Town of

0.00980000

0.01008202

0.00980000

none

French River, Municipality of

0.00980000

0.00980000

none

0.00980000

Frontenac, County of

0.01250000

0.01250000

none

0.01250000

Gananoque, Separated Town of

0.01250000

0.01250000

0.00980000

none

Gauthier, Township of

0.00589674

0.00883039

none

0.00962973

Gillies, Township of

0.00980000

0.00980000

none

0.00980000

Gordon/Barrie Island, Municipality of

0.00973463

0.00980000

none

none

Gore Bay, Town of

0.00980000

0.00884341

none

none

Greenstone, Municipality of

0.00980000

0.00980000

0.00343299

0.00980000

Grey, County of

0.01250000

0.01250000

0.00980000

0.01250000

Guelph, City of

0.01102552

0.01250000

0.01250000

none

Haldimand, County of

0.01163509

0.01250000

0.01250000

0.01250000

Haliburton, County of

0.00980000

0.00980000

none

0.00663886

Halton, Region of

0.00770552

0.01098184

0.00980000

0.00864766

Hamilton, City of

0.00980000

0.01166409

0.00980000

0.01680173

Harley, Township of

0.00980000

0.00980000

none

0.00980000

Harris, Township of

0.00980000

0.00521783

0.00980000

none

Hastings, County of

0.00944951

0.00980000

0.00936385

0.00669159

Hearst, Town of

0.00980000

0.01004982

0.00715368

0.00663570

Hilliard, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Hilton Beach, Village of

0.00980000

0.00980000

none

none

Hilton, Township of

0.00980000

0.00980000

none

none

Hornepayne, Township of

0.00980000

0.00980000

none

0.00980000

Hudson, Township of

0.00980000

0.00980000

0.00584244

0.00980000

Huron, County of

0.00980000

0.00980000

0.00458716

0.00677916

Huron Shores, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Ignace, Township of

0.00980000

0.00980000

0.00853735

none

Iroquois Falls, Town of

0.00980000

0.00996037

0.00803222

0.00980000

James, Township of

0.00980000

0.00988699

none

0.00980000

Jocelyn, Township of

0.00980000

0.00980000

none

0.00929572

Johnson, Township of

0.00980000

0.00980000

0.00707060

0.00980000

Joly, Township of

0.00810484

0.00980000

none

none

Kapuskasing, Town of

0.00980000

0.00991472

0.00763320

none

Kawartha Lakes, City of

0.00980000

0.01250000

0.01250000

0.00980000

Kearney, Town of

0.00602794

0.00789639

none

none

Kenora, City of

0.00980803

0.00996701

0.00980000

none

Kerns, Township of

0.00596158

none

0.00835780

none

Killarney, Municipality of

0.00568569

0.00980000

none

0.00353645

Kingston, City of

0.01250000

0.01250000

0.01208565

none

Kirkland Lake, Town of

0.00980000

0.00980000

0.00980000

none

La Vallee, Township of

0.00906164

0.00980000

0.00980000

0.00115600

Laird, Township of

0.00980000

0.00980000

none

0.00980000

Lake of the Woods, Township of

0.00772929

none

none

0.00802319

Lambton, County of

0.01240801

0.01289128

0.00980000

0.03964162

Lanark, County of

0.01250000

0.01250000

0.01250000

0.00980000

Larder Lake, Township of

0.00980000

0.00980000

none

0.00980000

Latchford, Town of

0.00980000

0.00980000

0.00980000

none

Leeds and Grenville, United Counties of

0.01250000

0.01278614

0.01219450

0.01133835

Lennox and Addington, County of

0.01250000

0.01282827

0.00980000

0.01250000

London, City of

0.01250000

0.01250000

0.01250000

0.01250000

Macdonald, Meredith and Aberdeen Additional, Township of

0.00980000

0.00980000

0.00901297

0.00980000

Machar, Township of

0.00783763

0.00655620

0.00593986

0.00980000

Machin, Township of

0.00980000

0.00529884

0.00980000

0.00980000

Magnetawan, Municipality of

0.00709582

0.00969327

none

0.00980000

Manitouwadge, Township of

0.00980000

0.00980000

none

0.00980000

Marathon, Town of

0.00980214

0.01006318

none

0.00980000

Markstay-Warren, Municipality of

0.00980000

0.00772281

0.00980000

0.00980000

Matachewan, Township of

0.00980000

0.00980000

none

none

Mattawa, Town of

0.00980000

0.00980000

0.00980000

none

Mattawan, Township of

0.00980000

0.00980000

0.00980000

none

Mattice-Val Côté, Township of

0.00980000

0.00980000

0.00445055

0.00980000

McDougall, Township of

0.00764924

0.00980000

none

none

McGarry, Township of

0.00980000

0.00418996

none

none

McKellar, Township of

0.00980000

0.00980000

none

none

McMurrich/Monteith, Township of

0.00900069

0.00425628

0.00206841

0.00980000

Middlesex, County of

0.01220720

0.01250000

0.01144706

0.00980000

Moonbeam, Township of

0.00980000

0.00980000

0.00980000

none

Moosonee, Town of

0.00678228

0.00980000

none

0.00980000

Morley, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Muskoka, District Municipality of

0.00681019

0.00799699

0.00425921

0.00790439

Nairn and Hyman, Township of

0.00980000

0.00980000

0.00980000

none

Neebing, Municipality of

0.00396753

0.00980000

0.00980000

0.00571707

Niagara, Region of

0.00980000

0.01250000

0.00980000

0.01714649

Nipigon, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing, Township of

0.00933728

0.00247459

none

0.00684276

Norfolk, County of

0.01250000

0.01250000

0.01250000

none

North Bay, City of

0.00980000

0.00980000

0.00980000

none

Northeastern Manitoulin and the Islands, Town of

0.00935249

0.00980000

none

0.00667984

Northumberland, County of

0.01250000

0.01250000

0.01096633

0.01250000

O’Connor, Township of

0.00923338

0.00980000

none

0.00980000

Oliver Paipoonge, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Opasatika, Township of

0.00965286

0.00980000

0.00539944

0.00498043

Orillia, City of

0.01134445

0.01292920

0.01250000

0.01146075

Ottawa, City of

0.00971056

0.01326287

0.01250000

0.01148666

Owen Sound, City of

0.01250000

0.01250000

0.00980000

0.01250000

Oxford, County of

0.01250000

0.01250000

0.00980000

0.01250000

Papineau-Cameron, Township of

0.00896091

0.00980000

0.00593169

0.00639835

Parry Sound, Town of

0.00852267

0.00650266

0.00980000

none

Peel, Region of

0.00944727

0.01066032

0.01189049

0.00831729

Pelee, Township of

0.00980000

0.00980000

none

none

Pembroke, City of

0.01250000

0.01250000

0.00980000

none

Perry, Township of

0.00832501

0.00596791

0.00590076

0.00980000

Perth, County of

0.00980000

0.01250000

0.01250000

0.00980000

Peterborough, City of

0.01250000

0.01250000

0.00980000

none

Peterborough, County of

0.00980000

0.01250000

0.00980000

0.00980000

Pickle Lake, Township of

0.00553869

0.00049704

none

0.00483683

Plummer Additional, Township of

0.00980000

0.00980000

0.00752162

none

Powassan, Municipality of

0.00945188

0.00989617

0.00753775

0.00980000

Prescott and Russell, United Counties of

0.00980000

0.01272188

0.00980000

0.00980000

Prescott, Separate Town of

0.01250000

0.01250000

0.00980000

none

Prince, Township of

0.00980000

0.00980000

none

none

Prince Edward, County of

0.00706031

0.01250000

0.00508185

0.00223960

Quinte West, City of

0.01250000

0.01279177

0.00980000

none

Rainy River, Town of

0.00980000

0.00980000

0.00980000

none

Red Lake, Municipality of

0.00980000

0.00996404

0.00980000

0.00980000

Red Rock, Township of

0.00980000

0.00980000

0.00980000

none

Renfrew, County of

0.01250000

0.01250000

0.00980000

0.00980000

Ryerson, Township of

0.00692152

0.00980000

none

none

Sables-Spanish Rivers, Township of

0.00980000

0.00980000

none

0.00980000

Sault Ste. Marie, City of

0.00980821

0.00994239

0.00980000

0.00980000

Schreiber, Township of

0.00980000

0.00980000

none

none

Seguin, Township of

0.00666974

0.00980000

0.00980000

0.00406447

Shedden, Township of

0.00980000

0.00980000

none

none

Shuniah, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Simcoe, County of

0.00980000

0.01250000

0.01237518

0.00980000

Sioux Lookout, Municipality of

0.00980000

0.00980000

none

0.00980000

Sioux Narrows-Nestors Falls, Township of

0.00980000

0.00729366

none

0.00980000

Smiths Falls, Separated Town of

0.01250000

0.01250000

0.01231520

none

Smooth Rock Falls, Town of

0.00982065

0.01059002

0.00908177

0.00980000

South Algonquin, Township of

0.00496193

0.00980000

none

0.00766612

South River, Village of

0.00977214

0.00815926

0.00412122

none

St. Charles, Municipality of

0.00577910

none

0.00980000

0.00620364

St. Joseph, Township of

0.00770563

0.00980000

none

0.00661451

St. Marys, Separated Town of

0.00980000

0.01250000

0.01247778

0.00980000

St. Thomas, City of

0.01250000

0.01252938

0.00887611

none

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01263487

0.00980000

0.05908938

Stratford, City of

0.01250000

0.01250000

0.00980000

0.01250000

Strong, Township of

0.00687504

0.00980000

0.00555103

0.00966360

Sudbury, City of Greater

0.00980000

0.01014217

0.00980000

0.00980000

Sundridge, Village of

0.00980000

0.00980000

0.00654769

none

Tarbutt, Township of

0.00980000

0.00980000

none

none

Tehkummah, Township of

0.00901677

0.00980000

none

0.00777024

Temagami, Municipality of

0.00980000

0.00980000

0.00930842

none

Temiskaming Shores, Town of

0.00980000

0.00980000

0.00809919

0.00980000

Terrace Bay, Township of

0.00980000

0.00980000

none

0.00980000

The Archipelago, Township of

0.00635908

0.00776030

none

0.00167740

The North Shore, Township of

0.00980000

0.00980000

none

0.00980000

Thessalon, Town of

0.00980000

0.00800781

0.00661381

none

Thornloe, Village of

0.00980000

0.00980000

none

none

Thunder Bay, City of

0.00980000

0.01015511

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00996435

0.00980000

0.00980000

Toronto, City of

0.00980000

0.01067220

0.01250000

none

Val Rita-Harty, Township of

0.00980000

0.00980000

0.00690763

0.00980000

Waterloo, Region of

0.01250000

0.01250000

0.00980000

0.01250000

Wawa, Township of

0.00980000

0.00980000

none

0.00980000

Wellington, County of

0.00924236

0.01250000

0.01250000

0.00811182

West Nipissing, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

White River, Township of

0.00980000

0.00980000

none

0.00980000

Whitestone, Municipality of

0.00586377

0.00980000

none

0.00980000

Windsor, City of

0.01235882

0.01271667

0.01250000

none

York, Region of

0.00896686

0.00980000

0.01250000

0.00528649

O. Reg. 6/20, s. 6.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2020
(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

0.01250000

0.00980000

0.01250000

0.00980000

Espanola, Town of

0.00980000

none

0.00980000

none

Essex, County of

0.01250000

0.00980000

none

0.00633473

Hamilton, City of

0.00980000

none

none

0.00980000

Kenora, City of

0.00980000

0.00980000

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

0.01250000

0.00679260

Marathon, Town of

0.00980000

none

0.00980000

0.00980000

Ottawa, City of

0.00980000

0.01250000

0.00775935

0.00549581

Sault Ste. Marie, City of

0.00980000

0.00980000

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

none

none

0.00980000

Windsor, City of

0.01250000

0.01250000

0.01250000

0.00822145

O. Reg. 6/20, s. 6.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2020
(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

0.00980000

0.00980000

Chatham-Kent, Municipality of

0.01250000

0.01250000

Dryden, City of

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00980000

Ear Falls, Township of

0.00980000

0.00980000

Elgin, County of

0.01250000

0.01250000

Espanola, Town of

0.00980000

0.00980000

Essex, County of

0.01250000

0.01250000

Fort Frances, Town of

0.00980000

0.00980000

Hamilton, City of

0.01166409

0.01166409

Hearst, Town of

0.00980000

0.00980000

Iroquois Falls, Town of

0.00980000

0.00980000

James, Township of

0.00980000

0.00980000

Kapuskasing, Town of

0.00980000

0.00980000

Kenora, City of

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

Leeds and Grenville, United Counties of

0.01250000

0.01250000

Lennox and Addington, County of

0.01250000

0.01250000

Marathon, Town of

0.00980000

0.00980000

Orillia, City of

0.01250000

0.01250000

Ottawa, City of

0.01250000

0.01250000

Owen Sound, City of

0.01250000

0.01250000

Powassan, Municipality of

0.00980000

0.00980000

Prescott and Russell, United Counties of

0.01250000

0.01250000

Quinte West, City of

0.01250000

0.01250000

Red Lake, Municipality of

0.00980000

0.00980000

Renfrew, County of

0.01250000

0.01250000

Sault Ste. Marie, City of

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

0.00980000

St. Thomas, City of

0.01250000

0.01250000

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01250000

Sudbury, City of Greater

0.00980000

0.00980000

Thessalon, Town of

0.00653412

0.00980000

Thunder Bay, City of

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00980000

Windsor, City of

0.01250000

0.01250000

O. Reg. 6/20, s. 6.

table 4
tax rate for business properties in unattached unorganized territories for 2020
(Expressed as fractions of assessed value)

 

District

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipe Line Property Class

Tax Rate for the Landfill Property Class

Algoma

Sault Ste. Marie Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00886807

0.00980000

0.00698313

0.00829465

Cochrane

Hearst Locality Education

0.00743939

0.00869287

0.00516933

0.01030000

Cochrane

James Bay Lowlands Locality Education

0.00980000

none

none

none

Cochrane

Kap SRF and District Locality Education

0.00980000

0.00383334

0.00653976

none

Kenora

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

0.00948184

0.00980000

0.00980000

0.00618298

Kenora

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

0.00980000

none

0.00980000

none

Kenora

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

0.00980000

0.00927098

0.00980000

0.00980000

Kenora

Keewatin-Patricia District Locality Education

0.00800301

none

none

none

Kenora

Kenora Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Kenora

Red Lake Locality Education

0.00724716

0.00980000

0.00980000

0.00227545

Kenora

Sturgeon Lake Locality Education

0.00736495

none

none

none

Manitoulin

Manitoulin Locality Education

0.00831012

0.00854291

none

none

Nipissing

Nipissing Combined School Boards

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing

Timiskaming Board of Education

0.00844508

none

0.00980000

none

Parry Sound

East Parry Sound Board of Education

0.00806675

0.00980000

0.00856534

none

Parry Sound

South River Township School Authority

0.00853965

0.00980000

none

none

Parry Sound

West Parry Sound Board of Education

0.00654584

0.00881572

none

none

Rainy River

Atikokan Locality Education

0.00980000

0.00980000

0.00980000

none

Rainy River

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

0.00882994

0.00980000

none

none

Rainy River

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

0.00720129

0.00599774

none

none

Rainy River

Mine Centre DSA Locality Education

0.00213734

0.00333662

none

none

Sudbury

Asquith Garvey DSA Locality Education

0.00468931

0.00582315

none

none

Sudbury

Chapleau Locality Education

0.00902994

0.00980000

none

none

Sudbury

Espanola Locality Education

0.00914423

0.00619443

none

none

Sudbury

Foleyet DSA Locality Education

0.00980000

none

none

none

Sudbury

Gogama DSA Locality Education

0.00708392

none

none

none

Sudbury

Missarenda DSA Locality Education

0.00456610

0.00980000

none

none

Sudbury

Sudbury Locality Education

0.00980000

0.00980000

none

none

Thunder Bay

Allanwater DSA Locality Education

0.00239259

none

none

none

Thunder Bay

Armstrong DSA Locality Education

0.00600736

0.00980000

none

none

Thunder Bay

Auden DSA Locality Education

0.00064240

none

none

none

Thunder Bay

Ferland DSA Locality Education

0.00049671

none

none

none

Thunder Bay

Lake Superior Locality Education

0.00980000

0.00980000

none

none

Thunder Bay

Lakehead Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay

Nipigon Red Rock Locality Education

0.00538140

0.00980000

0.00980000

none

Thunder Bay

Savant Lake DSA Locality Education

0.00532219

none

none

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00531244

0.00393111

0.00307924

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.00980000

0.00980000

0.00980000

none

Timiskaming

Timiskaming Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

O. Reg. 6/20, s. 6.

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

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