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Education Act

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Période de codification : du 9 avril 2019 à la date à laquelle Lois-en-ligne est à jour.

Last amendment: 64/19.

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.

This is the English version of a bilingual regulation.

Residential Property

1. (1) For 2019, the tax rate for school purposes for residential property is prescribed as 0.161 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).

(2) For 2019, 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 0.04025 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).

(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 2019, 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.

(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 2019, 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.

(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 prescribed under subsection (2) for a year is reduced as follows for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class:

1. The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent.

2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent.  O. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2 (2); O. Reg. 74/03, s. 3 (2); O. Reg. 115/04, s. 3 (2).

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

6. Revoked:  O. Reg. 114/11, s. 4.

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

Tax Rates for Business Properties

9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 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 2019, 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 0.01030000 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).

(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 2019, 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 0.01030000 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).

(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 2019, 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 0.01030000 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).

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 2019, 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 0.00257500. O. Reg. 362/18; O. Reg. 64/19, s. 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 clause 2 (1) (b) 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.

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 2019 (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

0.01030000

0.01030000

0.01030000

0.00939676

Armour, Township of

0.00705192

0.00402988

0.00533390

0.01030000

Armstrong, Township of

0.01030000

0.01030000

0.00990445

none

Assiginack, Township of

0.00886167

0.00683959

none

0.01020796

Atikokan, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Baldwin, Township of

0.01030000

0.01030000

0.00824711

none

Barrie, City of

0.01030000

0.01107277

0.01030000

0.00580329

Belleville, City of

0.01290000

0.01290000

0.01152948

0.01290000

Billings, Township of

0.00667746

0.01025918

none

0.00405584

Black River-Matheson, Township of

0.01030000

0.01030000

0.00837901

0.01030000

Blind River, Town of

0.01030000

0.01030000

0.01030000

0.01030000

Bonfield, Township of

0.01030000

0.01030000

0.00687162

0.01030000

Brant, County of

0.01290000

0.01290000

0.01290000

0.01290000

Brantford, City of

0.01290000

0.01290000

0.01262806

0.01290000

Brethour, Township of

0.00504225

0.01030000

0.01030000

0.00509628

Brockville, City of

0.01290000

0.01290000

0.01172636

none

Bruce, County of

0.01030000

0.01290000

0.00969958

0.01030000

Bruce Mines, Town of

0.01030000

0.01030000

0.00671942

none

Burk’s Falls, Village of

0.01030000

0.01030000

0.00976736

none

Burpee and Mills, Township of

0.00498557

0.01030000

none

none

Callander, Municipality of

0.01030000

0.01030000

0.00889336

none

Calvin, Township of

0.00607804

0.01030000

0.00933649

0.00588551

Carling, Township of

0.00564276

0.01030000

none

none

Casey, Township of

0.00504463

0.01030000

none

none

Central Manitoulin, Township of

0.00710084

0.01030000

none

0.00534508

Chamberlain, Township of

0.00317311

0.00511329

0.00950772

0.00475366

Chapleau, Township of

0.01030000

0.01030000

none

none

Chapple, Township of

0.00613889

0.01030000

0.01030000

0.00457396

Charlton and Dack, Municipality of

0.01030000

0.01030000

0.00925377

none

Chatham-Kent, Municipality of

0.01277938

0.01290000

0.01281096

0.03657373

Chisholm, Township of

0.00989535

0.00641647

none

0.00783437

Cobalt, Town of

0.01030000

none

0.01030000

none

Cochrane, Town of

0.01030000

0.01030000

0.00791889

none

Cockburn Island, Township of

none

none

none

none

Coleman, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Conmee, Township of

0.01030000

0.01030000

none

0.01030000

Cornwall, City of

0.01290000

0.01290000

0.01290000

0.01290000

Dawson, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Dorion, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Dryden, City of

0.01030000

0.01030000

0.01030000

0.01030000

Dubreuilville, Township of

0.01030000

0.01030000

none

none

Dufferin, County of

0.00952006

0.01290000

0.00870360

0.00847846

Durham, Region of

0.01030000

0.01290000

0.01030000

none

Ear Falls, Township of

0.01030000

0.01030000

0.01030000

none

East Ferris, Municipality of

0.01030000

0.01030000

0.01030000

none

Elgin, County of

0.01030000

0.01290000

0.01030000

0.24447491

Elliot Lake, City of

0.01030000

0.01030000

0.00839238

0.01030000

Emo, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Englehart, Town of

0.01030000

0.01030000

0.01030000

none

Espanola, Town of

0.01030000

0.01030000

0.01030000

none

Essex, County of

0.01270832

0.01290000

0.01290000

0.01173022

Evanturel, Township of

0.01030000

0.01030000

0.01030000

none

Fauquier-Strickland, Township of

0.01030000

0.00453229

0.00598243

none

Fort Frances, Town of

0.01030000

0.01030000

0.01030000

none

French River, Municipality of

0.01030000

0.01030000

none

0.01030000

Frontenac, County of

0.01290000

0.01290000

none

0.01290000

Gananoque, Separated Town of

0.01290000

0.01290000

0.01030000

none

Gauthier, Township of

0.00644070

0.00884899

none

0.00971644

Gillies, Township of

0.01030000

0.01030000

none

0.01030000

Gordon/Barrie Island, Municipality of

0.01017232

0.01029931

none

none

Gore Bay, Town of

0.01030000

0.00882295

none

none

Greenstone, Municipality of

0.01030000

0.01030000

0.00350152

0.01030000

Grey, County of

0.01290000

0.01290000

0.01030000

0.01290000

Guelph, City of

0.01153174

0.01290000

0.01290000

none

Haldimand, County of

0.01206188

0.01290000

0.01290000

0.01290000

Haliburton, County of

0.01030000

0.01030000

none

0.00743335

Halton, Region of

0.00804055

0.01167241

0.01030000

0.00876384

Hamilton, City of

0.01030679

0.01202908

0.01030000

0.01744640

Harley, Township of

0.01030000

0.01030000

none

0.01030000

Harris, Township of

0.01030000

0.00519737

0.01030000

none

Hastings, County of

0.00960537

0.01030000

0.00960337

0.00721946

Hearst, Town of

0.01030000

0.01030000

0.00731849

0.00738583

Hilliard, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Hilton Beach, Village of

0.01030000

0.01030000

none

none

Hilton, Township of

0.01030000

0.01030000

none

none

Hornepayne, Township of

0.01030000

0.01030000

none

0.01030000

Hudson, Township of

0.01030000

0.01030000

0.00596229

0.01030000

Huron, County of

0.01026593

0.01030000

0.00465760

0.00748605

Huron Shores, Municipality of

0.01030000

0.01030000

0.01030000

0.01030000

Ignace, Township of

0.01030000

0.01030000

0.00881037

none

Iroquois Falls, Town of

0.01030000

0.01030000

0.00820924

0.01030000

James, Township of

0.01030000

0.01030000

none

0.01030000

Jocelyn, Township of

0.01030000

0.01030000

none

0.00927526

Johnson, Township of

0.01030000

0.01030000

0.00729029

0.00987858

Joly, Township of

0.00823136

0.01030000

none

none

Kapuskasing, Town of

0.01030000

0.01030000

0.00783361

none

Kawartha Lakes, City of

0.01030000

0.01290000

0.01290000

0.01030000

Kearney, Town of

0.00612354

0.00790550

none

none

Kenora, City of

0.01030000

0.01030000

0.01012143

none

Kerns, Township of

0.00598944

none

0.00855362

none

Killarney, Municipality of

0.00617570

0.01030000

none

0.00416206

Kingston, City of

0.01290000

0.01290000

0.01243815

none

Kirkland Lake, Town of

0.01030000

0.01030000

0.01030000

none

La Vallee, Township of

0.00933126

0.01030000

0.01030000

0.00113554

Laird, Township of

0.01030000

0.01030000

none

0.01030000

Lake of The Woods, Township of

0.00861911

none

none

0.00800273

Lambton, County of

0.01278800

0.01290000

0.01030000

0.04060613

Lanark, County of

0.01262523

0.01290000

0.01290000

0.01030000

Larder Lake, Township of

0.01030000

0.01030000

none

0.01030000

Latchford, Town of

0.01030000

0.01030000

0.01030000

none

Leeds and Grenville, County of

0.01276140

0.01290000

0.01258418

0.01183242

Lennox and Addington, County of

0.01290000

0.01290000

0.01030000

0.01290000

London, City of

0.01290000

0.01290000

0.01290000

0.01290000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01030000

0.01030000

0.00929480

0.01030000

Machar, Township of

0.00793697

0.00656089

0.00610932

0.01030000

Machin, Township of

0.01030000

0.00527838

0.01030000

0.01030000

Magnetawan, Municipality of

0.00715817

0.00994442

none

0.01030000

Manitouwadge, Township of

0.01030000

0.01030000

none

0.01030000

Marathon, Town of

0.01030000

0.01030000

none

0.01030000

Markstay-Warren, Municipality of

0.01030000

0.00804047

0.01030000

0.01030000

Matachewan, Township of

0.01030000

0.01030000

none

none

Mattawa, Town of

0.01030000

0.01030000

0.01030000

none

Mattawan, Township of

0.01030000

0.01030000

0.01030000

none

Mattice-Val Cote, Township of

0.01030000

0.01030000

0.00454973

0.01030000

McDougall, Township of

0.00765955

0.01030000

none

none

McGarry, Township of

0.01030000

0.00429803

none

none

McKellar, Township of

0.01030000

0.01030000

none

none

McMurrich/Monteith, Township of

0.00913220

0.00424378

0.00207981

0.01030000

Middlesex, County of

0.01264306

0.01290000

0.01178734

0.01030000

Moonbeam, Township of

0.01030000

0.01030000

0.01012610

none

Moosonee, Town of

0.00686578

0.01030000

none

0.01030000

Morley, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Muskoka, District Municipality of

0.00689902

0.00807958

0.00436949

0.00801853

Nairn and Hyman, Township of

0.01030000

0.01030000

0.01030000

none

Neebing, Municipality of

0.00432464

0.01030000

0.01030000

0.00611241

Niagara, Region of

0.01030000

0.01290000

0.01030000

0.01749205

Nipigon, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Nipissing, Township of

0.00944385

0.00254665

none

0.00731745

Norfolk, County of

0.01290000

0.01290000

0.01290000

none

North Bay, City of

0.01030000

0.01030000

0.01014295

none

Northeastern Manitoulin and the Islands, Town of

0.00950486

0.01030000

none

0.00665938

Northumberland, County of

0.01290000

0.01290000

0.01129708

0.01290000

O’Connor, Township of

0.00980522

0.01030000

none

0.01030000

Oliver and Paipoonge, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Opasatika, Township of

0.00987917

0.01030000

0.00550583

0.00566854

Orillia, City of

0.01181368

0.01290000

0.01290000

0.01180843

Ottawa, City of

0.01020666

0.01290000

0.01290000

0.01181676

Owen Sound, City of

0.01290000

0.01290000

0.01030000

0.01290000

Oxford, County of

0.01290000

0.01290000

0.01012345

0.01290000

Papineau-Cameron, Township of

0.00903115

0.01030000

0.00605481

0.00649470

Parry Sound, Town of

0.00860449

0.00661501

0.01030000

none

Peel, Region of

0.00981594

0.01117296

0.01220338

0.00897496

Pelee, Township of

0.01030000

0.01030000

none

none

Pembroke, City of

0.01290000

0.01290000

0.01007006

none

Perry, Township of

0.00869000

0.00602738

0.00606406

0.01030000

Perth, County of

0.01030000

0.01290000

0.01290000

0.01030000

Peterborough, City of

0.01290000

0.01290000

0.01030000

none

Peterborough, County of

0.01030000

0.01290000

0.01030000

0.01030000

Pickle Lake, Township of

0.00576005

0.00055735

none

0.00481637

Plummer, Additional, Township of

0.01030000

0.01030000

0.00775792

none

Powassan, Municipality of

0.00966743

0.01030000

0.00775961

0.01030000

Prescott and Russell, County of

0.01030000

0.01290000

0.01030000

0.01030000

Prescott, Separate Town of

0.01290000

0.01290000

0.01030000

none

Prince, Township of

0.01030000

0.01030000

none

none

Prince Edward, County of

0.00727782

0.01290000

0.00520856

0.00273349

Quinte West, City of

0.01280460

0.01290000

0.01030000

none

Rainy River, Town of

0.01030000

0.01030000

0.01030000

none

Red Lake, Municipality of

0.01030000

0.01030000

0.01030000

0.01030000

Red Rock, Township of

0.01030000

0.01030000

0.01030000

none

Renfrew, County of

0.01290000

0.01290000

0.01030000

0.01030000

Ryerson, Township of

0.00708512

0.01030000

none

none

Sable-Spanish Rivers, Township of

0.01030000

0.01030000

none

0.01030000

Sault Ste. Marie, City of

0.01030000

0.01030000

0.01030000

0.01030000

Schreiber, Township of

0.01030000

none

none

none

Seguin, Township of

0.00671072

0.01030000

0.01020909

0.00428960

Shedden, Township of

0.01030000

0.01030000

none

none

Shuniah, Township of

0.01030000

0.01030000

0.01030000

0.01030000

Simcoe, County of

0.01030000

0.01290000

0.01268581

0.01030000

Sioux Lookout, Municipality of

0.01030000

0.01030000

none

0.01030000

Sioux Narrows-Nestors Falls, Township of

0.01018273

0.00766828

none

0.01030000

Smiths Falls, Separated Town of

0.01290000

0.01290000

0.01257627

none

Smooth Rock Falls, Town of

0.01030000

0.01030000

0.00937005

0.01030000

South Algonquin, Township of

0.00513694

0.01030000

none

0.00764566

South River, Village of

0.00984510

0.00825238

0.00419165

none

St. Charles, Municipality of

0.00583438

none

0.01030000

0.00618318

St. Joseph, Township of

0.00772018

0.01030000

none

0.00838447

St. Marys, Separated Town of

0.01030000

0.01290000

0.01274149

0.01030000

St. Thomas, City of

0.01290000

0.01290000

0.00902433

none

Stormont, Dundas and Glengarry, County of

0.01290000

0.01290000

0.01030000

0.05908938

Stratford, City of

0.01290000

0.01290000

0.01030000

0.01290000

Strong, Township of

0.00702547

0.01030000

0.00570757

0.00964314

Sudbury, City of Greater

0.01030000

0.01030000

0.01030000

0.01030000

Sundridge, Village of

0.01030000

0.01030000

0.00667902

none

Tarbutt and Tarbutt, Additional, Township of

0.01030000

0.01030000

none

none

Tehkummah, Township of

0.00930083

0.01030000

none

0.00780120

Temagami, Municipality of

0.01030000

0.01030000

0.00949375

none

Temiskaming Shores, Town of

0.01030000

0.01030000

0.00827212

0.01030000

Terrace Bay, Township of

0.01030000

0.01030000

none

0.01030000

The Archipelago, Township of

0.00639991

0.00773984

none

0.00165694

The North Shore, Township of

0.01030000

0.01030000

none

0.01030000

Thessalon, Town of

0.01030000

0.00827180

0.00673940

none

Thornloe, Village of

0.01030000

0.01030000

none

none

Thunder Bay, City of

0.01030000

0.01030000

0.01030000

0.01030000

Timmins, City of

0.01030000

0.01030000

0.01030000

0.01030000

Toronto, City of

0.01030000

0.01110878

0.01290000

none

Val Rita-Harty, Township of

0.01030000

0.01030000

0.00703832

0.01030000

Waterloo, Region of

0.01290000

0.01290000

0.01030000

0.01290000

Wawa, Township of

0.01030000

0.01030000

none

0.01030000

Wellington, County of

0.00962131

0.01290000

0.01290000

0.00859622

West Nipissing, Municipality of

0.01030000

0.01030000

0.01030000

0.01030000

White River, Township of

0.01030000

0.01030000

none

0.01030000

Whitestone, Municipality of

0.00592531

0.01004372

none

0.01030000

Windsor, City of

0.01272760

0.01290000

0.01290000

none

York, Region of

0.00931834

0.01030000

0.01290000

0.00557037

O. Reg. 64/19, s. 6.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2019
(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

0.01290000

0.01030000

0.01290000

0.01030000

Espanola, Town of

0.01030000

none

0.01030000

none

Essex, County of

0.01290000

0.01030000

none

0.00660629

Hamilton, City of

0.01030679

none

none

0.01030679

Kenora, City of

0.01030000

0.01030000

0.01030000

0.01030000

Lambton, County of

0.01290000

0.01290000

0.01290000

0.00711739

Marathon, Town of

0.01030000

none

0.01030000

0.01030000

Ottawa, City of

0.01030000

0.01290000

0.00822777

0.00575887

Sault Ste. Marie, City of

0.01030000

0.01030000

0.01030000

0.01030000

Smooth Rock Falls, Town of

0.01030000

none

none

0.01030000

Windsor, City of

0.01290000

0.01290000

0.01290000

0.00853075

O. Reg. 64/19, s. 6.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2019
(Expressed as fractions of assessed value)

Municipality

Tax Rate or the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.01030000

0.01030000

Chatham-Kent, Municipality of

0.01290000

0.01290000

Dryden, City of

0.01030000

0.01030000

Dubreuilville, Township of

0.01030000

0.01030000

Ear Falls, Township of

0.01030000

0.01030000

Elgin, County of

0.01290000

0.01290000

Espanola, Town of

0.01030000

0.01030000

Essex, County of

0.01290000

0.01290000

Fort Frances, Town of

0.01030000

0.01030000

Hamilton, City of

0.01202908

0.01202908

Hearst, Town of

0.01030000

0.01030000

Iroquois Falls, Town of

0.01030000

0.01030000

James, Township of

0.01030000

0.01030000

Kapuskasing, Town of

0.01030000

0.01030000

Kenora, City of

0.01030000

0.01030000

Lambton, County of

0.01290000

0.01290000

Leeds and Grenville, County of

0.01290000

0.01290000

Lennox and Addington, County of

0.01290000

0.01290000

Marathon, Town of

0.01030000

0.01030000

Orillia, City of

0.01290000

0.01290000

Ottawa, City of

0.01290000

0.01290000

Owen Sound, City of

0.01290000

0.01290000

Powassan, Municipality of

0.01030000

0.01030000

Prescott and Russell, County of

0.01290000

0.01290000

Quinte West, City of

0.01290000

0.01290000

Red Lake, Municipality of

0.01030000

0.01030000

Renfrew, County of

0.01290000

0.01290000

Sault Ste. Marie, City of

0.01030000

0.01030000

Smooth Rock Falls, Town of

0.01030000

0.01030000

St. Thomas, City of

0.01290000

0.01290000

Stormont, Dundas and Glengarry, County of

0.01290000

0.01290000

Sudbury, City of Greater

0.01030000

0.01030000

Thessalon, Town of

0.00658561

0.01030000

Thunder Bay, City of

0.01030000

0.01030000

Timmins, City of

0.01030000

0.01030000

Windsor, City of

0.01290000

0.01290000

O. Reg. 64/19, s. 6.

table 4
tax rate for business properties in unattached unorganized territories for 2019
(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

0.01030000

0.01030000

0.01030000

0.01030000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00907664

0.01030000

0.00716060

0.00883828

Cochrane

Hearst Locality Education

0.00749764

0.00886344

0.00531366

0.01030000

Cochrane

James Bay Lowlands Locality Education

0.01030000

none

none

none

Cochrane

Kap SRF and District Locality Education

0.01030000

0.00381288

0.00674313

none

Kenora

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

0.00974553

0.01030000

0.01030000

0.00683688

Kenora

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

0.01030000

none

0.01030000

none

Kenora

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

0.01030000

0.00994387

0.01030000

0.01030000

Kenora

Keewatin-Patricia District Locality Education

0.00804426

none

none

none

Kenora

Kenora Locality Education

0.01030000

0.01030000

0.01030000

0.01030000

Kenora

Red Lake Locality Education

0.00757548

0.01030000

0.01030000

0.00233858

Kenora

Sturgeon Lake Locality Education

0.00750982

none

none

none

Manitoulin

Manitoulin Locality Education

0.00852314

0.00858821

none

none

Nipissing

Nipissing Combined School Boards

0.01030000

0.01030000

0.01030000

0.01030000

Nipissing

Timiskaming Board of Education

0.00870585

none

0.01030000

none

Parry Sound

East Parry Sound Board of Education

0.00837939

0.01030000

0.00881948

none

Parry Sound

South River Township School Authority

0.00851919

0.01030000

none

none

Parry Sound

West Parry Sound Board of Education

0.00672777

0.00882266

none

none

Rainy River

Atikokan Locality Education

0.01030000

0.01030000

0.01030000

none

Rainy River

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

0.00925301

0.01030000

none

none

Rainy River

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

0.00718083

0.00597728

none

none

Rainy River

Mine Centre DSA Locality Education

0.00222576

0.00341194

none

none

Sudbury

Asquith Garvey DSA Locality Education

0.00506100

0.00634531

none

none

Sudbury

Chapleau Locality Education

0.00923409

0.01030000

none

none

Sudbury

Espanola Locality Education

0.00926595

0.00617397

none

none

Sudbury

Foleyet DSA Locality Education

0.01030000

none

none

none

Sudbury

Gogama DSA Locality Education

0.00734488

none

none

none

Sudbury

Missarenda DSA Locality Education

0.00477698

0.01030000

none

none

Sudbury

Sudbury Locality Education

0.01030000

0.01030000

none

none

Thunder Bay

Allanwater DSA Locality Education

0.00237213

none

none

none

Thunder Bay

Armstrong DSA Locality Education

0.00640601

0.01030000

none

none

Thunder Bay

Auden DSA Locality Education

0.00074568

none

none

none

Thunder Bay

Ferland DSA Locality Education

0.00056060

none

none

none

Thunder Bay

Lake Superior Locality Education

0.01030000

0.01030000

none

none

Thunder Bay

Lakehead Locality Education

0.01030000

0.01030000

0.01030000

0.01030000

Thunder Bay

Nipigon Red Rock Locality Education

0.00573885

0.01030000

0.01030000

none

Thunder Bay

Savant Lake DSA Locality Education

0.00555088

none

none

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00533606

0.00415325

0.00314669

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.01030000

0.01030000

0.01030000

none

Timiskaming

Timiskaming Locality Education

0.01030000

0.01030000

0.01030000

0.01030000

O. Reg. 64/19, s. 6.

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

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

 

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