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O. Reg. 400/98: TAX MATTERS - RATES FOR SCHOOL PURPOSES
under Education Act, R.S.O. 1990, c. E.2
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ontario REGULATION 400/98
TAX MATTERS — RATES FOR SCHOOL PURPOSES
Historical version for the period January 18, 2022 to December 18, 2022.
Last amendment: 12/22.
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, 294/20, 46/21, 11/22, 12/22.
This is the English version of a bilingual regulation.
CONTENTS
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Sections |
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1 |
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2 |
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3 |
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9 |
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9.1 |
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Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act |
10 |
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Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act |
11 |
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13 |
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15 |
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16 |
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Tax rates for business properties in municipalities for 2022 (expressed as fractions of assessed value) |
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Tax rate for business properties in municipalities with optional commercial classes for 2022 (expressed as fractions of assessed value) |
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Tax rate for business properties in municipalities with optional industrial classes for 2022 (expressed as fractions of assessed value) |
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Tax rate for business properties in unattached unorganized territories for 2022 (expressed as fractions of assessed value) |
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Rates for certain payments in lieu of school taxes for business properties in municipalities for 2022 (expressed as fractions of assessed value) |
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Rates for certain payments in lieu of school taxes for business properties in municipalities with optional commercial classes for 2022 (expressed as fractions of assessed value) |
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Rate for certain payments in lieu of school taxes for business properties in municipalities with optional industrial classes for 2022 (expressed as fractions of assessed value) |
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Rates for certain payments in lieu of school taxes for business properties in unattached unorganized territories for 2022 (expressed as fractions of assessed value) |
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1. (1) For 2022, 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); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1.
(2) For 2022, 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); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1.
(3)-(4) Revoked: O. Reg. 177/07, s. 1 (3).
(5) Revoked: O. Reg. 114/11, s. 1 (3).
2. (1) Subject to section 9.1, 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); O. Reg. 46/21, s. 3.
(2) For 2022, 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; O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1.
(3) The tax rate for school purposes for 2018 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01090000. O. Reg. 294/20, s. 1.
(4) The tax rate for school purposes for 2019 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01030000. O. Reg. 294/20, s. 1.
(5)-(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) Subject to section 9.1, 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; O. Reg. 46/21, s. 4.
(2) For 2022, 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; O. Reg. 46/21, s. 2; O. Reg. 11/22, 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) The tax rate for school purposes for 2018 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01090000. O. Reg. 294/20, s. 2.
(3.1) The tax rate for school purposes for 2019 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01030000. O. Reg. 294/20, s. 2.
(3.2) The tax rate for school purposes for property in the industrial property class for Dryden Locality Education (assessment roll numbers beginning with “6093”) is deemed to have been,
(a) 0.01030000, for 2019; and
(b) 0.00980000, for 2020. O. Reg. 11/22, s. 2.
(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) Subject to section 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; O. Reg. 46/21, s. 5 (1).
(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;
Note: On January 1, 2023, the definition of “new construction property classes” in subsection 9 (2) of the Regulation is revoked. (See: O. Reg. 12/22, s. 1 (1))
“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 2022, 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 0.00880000 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; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 5 of subsection 9 (3) of the Regulation is revoked. (See: O. Reg. 12/22, s. 1 (2))
(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 2022, 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 0.00880000 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; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 6 of subsection 9 (4) of the Regulation is revoked. (See: O. Reg. 12/22, s. 1 (3))
(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 2022, 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 0.00880000 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; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 3 of subsection 9 (5) of the Regulation is revoked. (See: O. Reg. 12/22, s. 1 (4))
(6) The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3).
(7) The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3).
Rates for Payments in Lieu of Taxes for School Purposes
9.1 (1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1):
1. Payments in lieu of taxes for school purposes payable by the following:
i. A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act.
ii. A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998.
2. Payments in lieu of taxes for school purposes provided for under the following provisions:
i. Subparagraph 24 iii of subsection 3 (1) of the Assessment Act.
ii. Subsection 27 (3) of the Assessment Act.
iii. Section 71 of the Ontario Water Resources Act.
iv. Subsections 84 (2), (3) or (5) of the Electricity Act, 1998.
v. Subsection 4 (4) of the Municipal Tax Assistance Act.
3. Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada). O. Reg. 46/21, s. 6.
(2) In this section “commercial classes”, “industrial classes”, “new construction property classes” and “optional property class” have the same meaning as in section 9. O. Reg. 46/21, s. 6.
Note: On January 1, 2023, subsection 9.1 (2) of the Regulation is amended by striking out ““new construction property classes””. (See: O. Reg. 12/22, s. 2 (1))
(3) For 2022, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property:
1. For the commercial classes other than the resort condominium property class, the annual 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 rate is the rate set out in subsection 1 (1) for residential property.
3. For the industrial classes, the annual 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 rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.
5. For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality.
6. Despite paragraphs 1 and 3, the annual 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. 46/21, s. 6; O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 6 of subsection 9.1 (3) of the Regulation is revoked. (See: O. Reg. 12/22, s. 2 (2))
(4) Despite subsection (3), if a municipality set out in Table 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2022, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:
1. For the office building property class, the annual 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 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 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 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 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 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. 46/21, s. 6; O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 6 of subsection 9.1 (4) of the Regulation is revoked. (See: O. Reg. 12/22, s. 2 (3))
(5) Despite subsection (3), if a municipality set out in Table 7 passes a by-law opting to have the large industrial property class apply, for 2022, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:
1. For the large industrial property class, the annual 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 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 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. 46/21, s. 6; O. Reg. 11/22, s. 1.
Note: On January 1, 2023, paragraph 3 of subsection 9.1 (5) of the Regulation is revoked. (See: O. Reg. 12/22, s. 2 (4))
(6) For 2022, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1.
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 2022, subsection 257.7 (3) of the Act does not apply to the tax rate for both small-scale on-farm business subclasses for the industrial property class and both small-scale on-farm business subclasses 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 0.00220000. O. Reg. 362/18; O. Reg. 64/19, s. 5; O. Reg. 6/20, s. 1, 5; O. Reg. 46/21, s. 2, 7; O. Reg. 11/22, s. 1, 3 (1).
(2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclasses for the industrial property class and the small-scale on-farm business subclasses for the commercial property class regardless of whether a municipality has opted to have any of the subclasses apply within the municipality. O. Reg. 11/22, s. 3 (2).
Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act
11. (1), (2) Revoked: O. Reg. 46/21, s. 8.
(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) Revoked: O. Reg. 46/21, s. 8.
Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act
12. (1) For 2022, subsection 257.7 (3) of the Act applies to the small business subclasses in the City of Toronto, except that if the tax rates for municipal purposes for a subclass are reduced by more than 15 per cent under section 278.1 of the City of Toronto Act, 2006, the tax rate for school purposes for the subclass shall only be reduced by 15 per cent. O. Reg. 11/22, s. 4.
(2) For 2022, subsection 257.7 (3) of the Act applies to the small business subclasses in the City of Ottawa, except that if the tax rates for municipal purposes for a subclass are reduced by more than 7.5 per cent under section 313.1 of the Municipal Act, 2001, the tax rate for school purposes for the subclass shall only be reduced by 7.5 per cent. O. Reg. 11/22, s. 4.
12.1 Revoked: O. Reg. 275/07, s. 5.
13. The following provisions and requirements apply, with necessary modifications, with respect to the rates set out in Tables 1, 2, 3, 5, 6 and 7:
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. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act. O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6; O. Reg. 46/21, s. 9.
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.
(4) The new construction property classes prescribed under subsection (2) do not apply for the 2023 and subsequent taxation years. O. Reg. 12/22, s. 3 (1).
Note: On January 1, 2023, section 15 of the Regulation is revoked. (See: O. Reg. 12/22, s. 3 (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.
Note: On January 1, 2023, section 16 of the Regulation is revoked. (See: O. Reg. 12/22, s. 4)
Table 1
Tax Rates for business properties in municipalities for 2022 (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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Armour, Township of |
0.00690833 |
0.00395200 |
0.00519019 |
0.00880000 |
Armstrong, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Assiginack, Township of |
0.00842583 |
0.00676308 |
none |
0.00880000 |
Atikokan, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Baldwin, Township of |
0.00880000 |
0.00880000 |
0.00796553 |
none |
Barrie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00524134 |
Belleville, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Billings, Township of |
0.00644236 |
0.00880000 |
none |
0.00352821 |
Black River-Matheson, Township of |
0.00880000 |
0.00880000 |
0.00817516 |
0.00880000 |
Blind River, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Bonfield, Township of |
0.00880000 |
0.00880000 |
0.00668371 |
0.00880000 |
Brant, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Brantford, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Brethour, Township of |
0.00439262 |
0.00880000 |
0.00880000 |
0.00445422 |
Brockville, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Bruce, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Bruce Mines, Town of |
0.00880000 |
0.00880000 |
0.00658154 |
none |
Burk’s Falls, Village of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Burpee and Mills, Township of |
0.00494118 |
0.00880000 |
none |
none |
Callander, Municipality of |
0.00880000 |
0.00880000 |
0.00864536 |
none |
Calvin, Township of |
0.00601963 |
0.00880000 |
0.00880000 |
0.00584711 |
Carling, Township of |
0.00557065 |
0.00880000 |
none |
none |
Casey, Township of |
0.00467717 |
0.00880000 |
none |
none |
Central Manitoulin, Township of |
0.00688166 |
0.00880000 |
none |
0.00506696 |
Chamberlain, Township of |
0.00301852 |
0.00497570 |
0.00880000 |
0.00477412 |
Chapleau, Township of |
0.00880000 |
0.00880000 |
none |
none |
Chapple, Township of |
0.00593040 |
0.00880000 |
0.00880000 |
0.00459442 |
Charlton and Dack, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Chatham-Kent, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Chisholm, Township of |
0.00880000 |
0.00643693 |
none |
0.00752763 |
Cobalt, Town of |
0.00880000 |
none |
0.00880000 |
none |
Cochrane, Town of |
0.00880000 |
0.00880000 |
0.00771725 |
none |
Cockburn Island, Township of |
none |
none |
none |
none |
Coleman, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Conmee, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Cornwall, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Dawson, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Dorion, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Dryden, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Dubreuilville, Township of |
0.00880000 |
0.00880000 |
none |
none |
Dufferin, County of |
0.00880000 |
0.00880000 |
0.00856022 |
0.00792019 |
Durham, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Ear Falls, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
East Ferris, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Elgin, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Elliot Lake, City of |
0.00880000 |
0.00880000 |
0.00819560 |
0.00880000 |
Emo, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Englehart, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Espanola, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Essex, County of |
0.00872098 |
0.00880000 |
0.00880000 |
0.00880000 |
Evanturel, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Fauquier-Strickland, Township of |
0.00880000 |
0.00431149 |
0.00580449 |
none |
Fort Frances, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
French River, Municipality of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Frontenac, County of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Gananoque, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Gauthier, Township of |
0.00589674 |
0.00880000 |
none |
0.00880000 |
Gillies, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Gordon/Barrie Island, Municipality of |
0.00880000 |
0.00880000 |
none |
none |
Gore Bay, Town of |
0.00880000 |
0.00880000 |
none |
none |
Greenstone, Municipality of |
0.00880000 |
0.00880000 |
0.00343299 |
0.00880000 |
Grey, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Guelph, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Haldimand, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Haliburton, County of |
0.00880000 |
0.00880000 |
none |
0.00663886 |
Halton, Region of |
0.00770552 |
0.00880000 |
0.00880000 |
0.00864766 |
Hamilton, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Harley, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Harris, Township of |
0.00880000 |
0.00521783 |
0.00880000 |
none |
Hastings, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00669159 |
Hearst, Town of |
0.00880000 |
0.00880000 |
0.00715368 |
0.00663570 |
Hilliard, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Hilton Beach, Village of |
0.00880000 |
0.00880000 |
none |
none |
Hilton, Township of |
0.00880000 |
0.00880000 |
none |
none |
Hornepayne, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Hudson, Township of |
0.00880000 |
0.00880000 |
0.00584244 |
0.00880000 |
Huron, County of |
0.00880000 |
0.00880000 |
0.00458716 |
0.00677916 |
Huron Shores, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Ignace, Township of |
0.00880000 |
0.00880000 |
0.00853735 |
none |
Iroquois Falls, Town of |
0.00880000 |
0.00880000 |
0.00803222 |
0.00880000 |
James, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Jocelyn, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Johnson, Township of |
0.00880000 |
0.00880000 |
0.00707060 |
0.00880000 |
Joly, Township of |
0.00810484 |
0.00880000 |
none |
none |
Kapuskasing, Town of |
0.00880000 |
0.00880000 |
0.00763320 |
none |
Kawartha Lakes, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Kearney, Town of |
0.00602794 |
0.00789639 |
none |
none |
Kenora, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Kerns, Township of |
0.00596158 |
0.00880000 |
0.00835780 |
none |
Killarney, Municipality of |
0.00568569 |
0.00880000 |
none |
0.00353645 |
Kingston, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Kirkland Lake, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
La Vallee, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00115600 |
Laird, Township of |
0.00880000 |
0.00880000 |
None |
0.00880000 |
Lake of the Woods, Township of |
0.00772929 |
0.00880000 |
none |
0.00802319 |
Lambton, County of |
0.00875611 |
0.00880000 |
0.00880000 |
0.00880000 |
Lanark, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Larder Lake, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Latchford, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Leeds and Grenville, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Lennox and Addington, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
London, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Macdonald, Meredith and Aberdeen Additional, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Machar, Township of |
0.00783763 |
0.00655620 |
0.00593986 |
0.00880000 |
Machin, Township of |
0.00880000 |
0.00529884 |
0.00880000 |
0.00880000 |
Magnetawan, Municipality of |
0.00709582 |
0.00880000 |
none |
0.00880000 |
Manitouwadge, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Marathon, Town of |
0.00880000 |
0.00880000 |
None |
0.00880000 |
Markstay-Warren, Municipality of |
0.00880000 |
0.00772281 |
0.00880000 |
0.00880000 |
Matachewan, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Mattawa, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Mattawan, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Mattice-Val Côté, Township of |
0.00880000 |
0.00880000 |
0.00445055 |
0.00880000 |
McDougall, Township of |
0.00764924 |
0.00880000 |
none |
0.00764924 |
McGarry, Township of |
0.00880000 |
0.00418996 |
none |
none |
McKellar, Township of |
0.00880000 |
0.00880000 |
none |
none |
McMurrich/Monteith, Township of |
0.00880000 |
0.00425628 |
0.00206841 |
0.00880000 |
Middlesex, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Moonbeam, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Moosonee, Town of |
0.00678228 |
0.00880000 |
none |
0.00880000 |
Morley, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Muskoka, District Municipality of |
0.00681019 |
0.00799699 |
0.00425921 |
0.00790439 |
Nairn and Hyman, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Neebing, Municipality of |
0.00396753 |
0.00880000 |
0.00880000 |
0.00571707 |
Niagara, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Nipigon, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Nipissing, Township of |
0.00880000 |
0.00247459 |
none |
0.00684276 |
Norfolk, County of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
North Bay, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Northeastern Manitoulin and the Islands, Town of |
0.00880000 |
0.00880000 |
none |
0.00667984 |
Northumberland, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
O’Connor, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Oliver Paipoonge, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Opasatika, Township of |
0.00880000 |
0.00880000 |
0.00539944 |
0.00498043 |
Orillia, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Ottawa, City of |
0.00839886 |
0.00880000 |
0.00880000 |
0.00880000 |
Owen Sound, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Oxford, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Papineau-Cameron, Township of |
0.00880000 |
0.00880000 |
0.00593169 |
0.00639835 |
Parry Sound, Town of |
0.00852267 |
0.00650266 |
0.00880000 |
none |
Peel, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00831729 |
Pelee, Township of |
0.00880000 |
0.00880000 |
none |
none |
Pembroke, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Perry, Township of |
0.00832501 |
0.00596791 |
0.00590076 |
0.00880000 |
Perth, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Peterborough, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Peterborough, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Pickle Lake, Township of |
0.00553869 |
0.00049704 |
none |
0.00483683 |
Plummer Additional, Township of |
0.00880000 |
0.00880000 |
0.00752162 |
none |
Powassan, Municipality of |
0.00880000 |
0.00880000 |
0.00753775 |
0.00880000 |
Prescott and Russell, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Prescott, Separate Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Prince, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Prince Edward, County of |
0.00706031 |
0.00880000 |
0.00508185 |
0.00223960 |
Quinte West, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Rainy River, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Red Lake, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Red Rock, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Renfrew, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Ryerson, Township of |
0.00692152 |
0.00880000 |
none |
none |
Sables-Spanish Rivers, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Schreiber, Township of |
0.00880000 |
0.00880000 |
none |
none |
Seguin, Township of |
0.00666974 |
0.00880000 |
0.00880000 |
0.00406447 |
Shuniah, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Simcoe, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Sioux Lookout, Municipality of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Sioux Narrows-Nestors Falls, Township of |
0.00880000 |
0.00729366 |
none |
0.00880000 |
Smiths Falls, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Smooth Rock Falls, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
South Algonquin, Township of |
0.00496193 |
0.00880000 |
none |
0.00766612 |
South River, Village of |
0.00880000 |
0.00815926 |
0.00412122 |
none |
Spanish, Town of |
0.00880000 |
0.00880000 |
none |
none |
St. Charles, Municipality of |
0.00577910 |
none |
0.00880000 |
0.00620364 |
St. Joseph, Township of |
0.00770563 |
0.00880000 |
none |
0.00661451 |
St. Marys, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
St. Thomas, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Stormont, Dundas and Glengarry, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Stratford, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Strong, Township of |
0.00687504 |
0.00880000 |
0.00555103 |
0.00880000 |
Sudbury, City of Greater |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Sundridge, Village of |
0.00880000 |
0.00880000 |
0.00654769 |
none |
Tarbutt, Township of |
0.00880000 |
0.00880000 |
none |
none |
Tehkummah, Township of |
0.00880000 |
0.00880000 |
none |
0.00777024 |
Temagami, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Temiskaming Shores, Town of |
0.00880000 |
0.00880000 |
0.00809919 |
0.00880000 |
Terrace Bay, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
The Archipelago, Township of |
0.00635908 |
0.00776030 |
none |
0.00167740 |
The North Shore, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Thessalon, Town of |
0.00880000 |
0.00755657 |
0.00661381 |
none |
Thornloe, Village of |
0.00880000 |
0.00880000 |
none |
none |
Thunder Bay, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Timmins, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Toronto, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Val Rita-Harty, Township of |
0.00880000 |
0.00880000 |
0.00690763 |
0.00880000 |
Waterloo, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Wawa, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Wellington, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00811182 |
West Nipissing, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
White River, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
Whitestone, Municipality of |
0.00586377 |
0.00880000 |
none |
0.00880000 |
Windsor, City of |
0.00877771 |
0.00880000 |
0.00880000 |
none |
York, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00528649 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 5.
table 2
tax rate for business properties in municipalities with optional commercial classes for 2022
(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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Espanola, Town of |
0.00880000 |
none |
0.00880000 |
none |
Essex, County of |
0.00880000 |
0.00880000 |
none |
0.00633473 |
Hamilton, City of |
0.00880000 |
none |
none |
0.00880000 |
Kenora, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Lambton, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00679260 |
Marathon, Town of |
0.00880000 |
none |
0.00880000 |
0.00880000 |
Ottawa, City of |
0.00880000 |
0.00880000 |
0.00775935 |
0.00549581 |
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Smooth Rock Falls, Town of |
0.00880000 |
none |
none |
0.00880000 |
Windsor, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00822145 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1.
table 3
tax rate for business properties in municipalities with optional industrial classes for 2022
(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 |
0.00880000 |
0.00880000 |
Chatham-Kent, Municipality of |
0.00880000 |
0.00880000 |
Dryden, City of |
0.00880000 |
0.00880000 |
Dubreuilville, Township of |
0.00880000 |
0.00880000 |
Ear Falls, Township of |
0.00880000 |
0.00880000 |
Elgin, County of |
0.00880000 |
0.00880000 |
Espanola, Town of |
0.00880000 |
0.00880000 |
Essex, County of |
0.00880000 |
0.00880000 |
Fort Frances, Town of |
0.00880000 |
0.00880000 |
Hamilton, City of |
0.00880000 |
0.00880000 |
Hearst, Town of |
0.00880000 |
0.00880000 |
Iroquois Falls, Town of |
0.00880000 |
0.00880000 |
James, Township of |
0.00880000 |
0.00880000 |
Kapuskasing, Town of |
0.00880000 |
0.00880000 |
Kenora, City of |
0.00880000 |
0.00880000 |
Lambton, County of |
0.00880000 |
0.00880000 |
Leeds and Grenville, United Counties of |
0.00880000 |
0.00880000 |
Lennox and Addington, County of |
0.00880000 |
0.00880000 |
Marathon, Town of |
0.00880000 |
0.00880000 |
Orillia, City of |
0.00880000 |
0.00880000 |
Ottawa, City of |
0.00880000 |
0.00880000 |
Owen Sound, City of |
0.00880000 |
0.00880000 |
Powassan, Municipality of |
0.00880000 |
0.00880000 |
Prescott and Russell, United Counties of |
0.00880000 |
0.00880000 |
Quinte West, City of |
0.00880000 |
0.00880000 |
Renfrew, County of |
0.00880000 |
0.00880000 |
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
Smooth Rock Falls, Town of |
0.00880000 |
0.00880000 |
St. Marys, Separated Town of |
0.00880000 |
0.00880000 |
St. Thomas, City of |
0.00880000 |
0.00880000 |
Stormont, Dundas and Glengarry, United Counties of |
0.00880000 |
0.00880000 |
Sudbury, City of Greater |
0.00880000 |
0.00880000 |
Thessalon, Town of |
0.00653412 |
0.00880000 |
Thunder Bay, City of |
0.00880000 |
0.00880000 |
Timmins, City of |
0.00880000 |
0.00880000 |
Windsor, City of |
0.00880000 |
0.00880000 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1.
table 4
tax rate for business properties in unattached unorganized territories for 2022
(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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Cochrane |
Cochrane-Iroquois Falls Locality Education |
0.00880000 |
0.00880000 |
0.00698313 |
0.00829465 |
Cochrane |
Hearst Locality Education |
0.00743939 |
0.00869287 |
0.00516933 |
0.00880000 |
Cochrane |
James Bay Lowlands Locality Education |
0.00880000 |
none |
none |
none |
Cochrane |
Kap SRF and District Locality Education |
0.00880000 |
0.00383334 |
0.00653976 |
none |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00880000 |
0.00880000 |
0.00880000 |
0.00618298 |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Kenora |
Keewatin-Patricia District Locality Education |
0.00800301 |
none |
none |
none |
Kenora |
Kenora Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Kenora |
Red Lake Locality Education |
0.00724716 |
0.00880000 |
0.00880000 |
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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Nipissing |
Timiskaming Board of Education |
0.00844508 |
none |
0.00880000 |
none |
Parry Sound |
East Parry Sound Board of Education |
0.00806675 |
0.00880000 |
0.00856534 |
none |
Parry Sound |
South River Township School Authority |
0.00853965 |
0.00880000 |
none |
none |
Parry Sound |
West Parry Sound Board of Education |
0.00654584 |
0.00880000 |
none |
none |
Rainy River |
Atikokan Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
none |
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00880000 |
0.00880000 |
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 |
0.00880000 |
0.00880000 |
none |
none |
Sudbury |
Espanola Locality Education |
0.00880000 |
0.00619443 |
none |
none |
Sudbury |
Foleyet DSA Locality Education |
0.00880000 |
none |
none |
none |
Sudbury |
Gogama DSA Locality Education |
0.00708392 |
none |
none |
none |
Sudbury |
Missarenda DSA Locality Education |
0.00456610 |
0.00880000 |
none |
none |
Sudbury |
Sudbury Locality Education |
0.00880000 |
0.00880000 |
none |
none |
Thunder Bay |
Allanwater DSA Locality Education |
0.00239259 |
none |
none |
none |
Thunder Bay |
Armstrong DSA Locality Education |
0.00600736 |
0.00880000 |
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 |
0.00880000 |
0.00880000 |
none |
none |
Thunder Bay |
Lakehead Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Thunder Bay |
Nipigon Red Rock Locality Education |
0.00538140 |
0.00880000 |
0.00880000 |
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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Timiskaming |
Timiskaming Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 6.
Table 5
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2022
(EXPRESSED AS FRACTIONS OF ASSESSED VALUE)
Municipality |
Rate for the Commercial Property Class |
Rate for the Industrial Property Class |
Rate for the Pipe Line Property Class |
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 |
0.00980000 |
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 |
0.01236564 |
0.01250000 |
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 |
0.00980000 |
0.00980000 |
0.00980000 |
Dubreuilville, Township of |
0.00980000 |
0.00980000 |
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 |
0.00980000 |
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 |
0.00980000 |
Essex, County of |
0.01229514 |
0.01250000 |
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 |
0.00980000 |
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 |
0.00980000 |
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 |
0.00980000 |
0.00803222 |
0.00980000 |
James, Township of |
0.00980000 |
0.00980000 |
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 |
0.00980000 |
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 |
0.00980000 |
0.00980000 |
0.00980000 |
none |
Kerns, Township of |
0.00596158 |
0.00980000 |
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 |
0.01237520 |
0.01250000 |
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 |
0.01250000 |
0.01219450 |
0.01133835 |
Lennox and Addington, County of |
0.01250000 |
0.01250000 |
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 |
0.00980000 |
0.00980000 |
none |
0.00980000 |
Markstay-Warren, Municipality of |
0.00980000 |
0.00772281 |
0.00980000 |
0.00980000 |
Matachewan, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
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 |
0.00764924 |
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 |
0.01250000 |
0.01250000 |
0.01146075 |
Ottawa, City of |
0.00970038 |
0.01250000 |
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 |
0.00980000 |
0.00753775 |
0.00980000 |
Prescott and Russell, United Counties of |
0.00980000 |
0.01250000 |
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 |
0.01250000 |
0.00980000 |
none |
Rainy River, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
Red Lake, Municipality of |
0.00980000 |
0.00980000 |
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 |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
Schreiber, Township of |
0.00980000 |
0.00980000 |
none |
none |
Seguin, Township of |
0.00666974 |
0.00980000 |
0.00980000 |
0.00406447 |
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 |
0.00980000 |
0.00980000 |
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 |
Spanish, Town of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
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 |
0.01250000 |
0.00887611 |
none |
Stormont, Dundas and Glengarry, United Counties of |
0.01250000 |
0.01250000 |
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 |
0.00980000 |
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 |
0.00980000 |
0.00980000 |
0.00980000 |
Timmins, City of |
0.00980000 |
0.00980000 |
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 |
0.01233519 |
0.01250000 |
0.01250000 |
none |
York, Region of |
0.00896686 |
0.00980000 |
0.01250000 |
0.00528649 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 7.
table 6
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
COMMERCIAL CLASSES FOR 2022
(Expressed as fractions of Assessed Value)
Municipality |
Rate for the Commercial Property Class |
Rate for the Office Building Property Class |
Rate for the Shopping Centre Property Class |
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. 46/21, s. 10; O. Reg. 11/22, s. 1.
table 7
RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
INDUSTRIAL CLASSES FOR 2022
(Expressed as fractions of assessed value)
Municipality |
Rate for the Industrial Property Class |
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 |
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. Marys, Separated Town of |
0.01250000 |
0.01250000 |
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. 46/21, s. 10; O. Reg. 11/22, s. 1.
table 8
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2022
(Expressed as fractions of assessed value)
District |
Territory |
Rate for the Commercial Property Class |
Rate for the Industrial Property Class |
Rate for the Pipe Line Property Class |
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 |
0.00980000 |
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 |
0.00980000 |
Timiskaming |
Timiskaming Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 8.
Tables 9-16 Revoked: O. Reg. 177/07, s. 15.
Tables 17-20 Revoked: O. Reg. 114/11, s. 8.