The Farm property class tax rate program (Farm tax program) is one of the ways the province of Ontario supports agriculture. Through the program, eligible farmland owners receive a reduced property tax rate.

As an eligible applicant under the program:

  • Land and buildings used for residential purposes will be taxed at your municipality's residential tax rate.
  • The remainder of the farmland on the property will be taxed at no more than 25% of the residential tax rate.

Farm properties that do not qualify under the program will be taxed at the residential rate.


As a farmland owner in Ontario, you may be eligible to apply for a property tax reduction through the Farm property class tax rate program.

Eligibility requirements include:

  • the Municipal Property Assessment Corporation (MPAC) has assessed your property as farmland
  • your property is used for a farm business
  • the farm business on your property has a valid Farm Business Registration (FBR) number
  • the property is owned by Canadian citizens or permanent residents

Visit the Agricorp website to find more information about if your farm property is eligible.

How to sign up

The Farm tax program is administered through Agricorp. You will be sent an application package in the mail from Agricorp after you buy farmland or make change to the land ownership structure to determine if you are eligible for the program.

Visit the Agricorp website for more information about signing up or reapplying for the program.

Questions or concerns

You should contact Agricorp if you believe you are eligible for an application package and did not receive one.

Any additional program inquiries can also be sent to Agricorp directly at:

1 Stone Road West
PO Box 3660, Station Central
Guelph, Ontario
N1H 8M4

Toll-free: 1-888-247-4999
Toll-free TTY: 1-877-275-1380

Email: contact@agricorp.com