Tax Rates
 Tax Rates
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Residential Commercial
Multiresidential Office Buildings
Pipeline Shopping Centres
Farmlands Industrial
Managed Forests Large Industrial

Property Taxes are a lien on the land and as such are a secured debt to the municipality. As is the case with every municipality in the Province of Ontario, assessments are based on the prior years' market value and are levied against the property owner. Property taxes are determined by multiplying the tax rate by the assessed value of the property provided for by MPAC.

Tax Rate (formerly called a mill rate) is the factor which, when multiplied by a property's current value assessment, determines the amount of property taxes to be levied against that property. The tax rate is determined after City Council approves the budget, which includes the total amount it needs to raise from taxes. City Council determines the current year tax rate by April 30 of the current year.

Business Improvement Area (BIA) levies will continue with an assessment-based system that collects from commercial and industrial properties within the designated BIA. All charges are assessed to the property owner who is able to recoup the costs from the lessee. Any unpaid BIA charges ultimately remain the responsibility of the landlord/owner, and any such charges will be deemed to be taxes on the property, and subject to a lien, in the event of a tax sale.



Residential Tax Rates

2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.01585140 0.01592852 0.01477741 0.01458589 0.01409796 0.01428225 0.01382977 0.01386800
Education 0.00241000 0.00252000 0.00264000 0.00264000 0.00264000 0.00296000 0.00296000 0.00335000
Hospital           0.00009877 0.00010053 0.00010931
Total 0.01826140 0.01844852 0.01741741 0.01722589 0.01673796 0.01734102 0.01689030 0.01732731

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Multi Residential Tax Rates

  2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03982144 0.04061772 0.03915205 0.03864463 0.03862841 0.03913337 0.03789357 0.03495013
Education 0.00241000 0.00252000 0.00264000 0.00264000 0.00264000 0.00296000 0.00296000 0.00335000
Hospital           0.00027063 0.00027546 0.00027549
Total 0.04223144 0.04313772 0.04179205 0.04128463 0.04126841 0.04236400 0.04112903 0.03857562

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Pipeline

  2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03169299 0.03184717 0.02954567 0.02916275 0.02818719 0.02855566 0.02765098 0.02498736
Education 0.01749693 0.01803589 0.01859371 0.01864664 0.01864664 0.01882774 0.01882774 0.01876892
Hospital           0.00019748 0.00020100 0.00019696
Total 0.04918992 0.04988306 0.04813938 0.04780939 0.04683383 0.04758088 0.04667972 0.04395324

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Farmlands

  2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.00396285 0.00398213 0.00369435 0.00364648 0.00352450 0.00357057 0.00345744 0.00346700
Education 0.00060250 0.00063000 0.00066000 0.00066000 0.00066000 0.00074000 0.00074000 0.00083750
Hospital           0.00002469 0.00002513 0.00002733
Total 0.00456535 0.00461213 0.00435435 0.00430648 0.00418450 0.00433526 0.00422257 0.00433183
Industrial Farmland 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.00554799              
Education 0.00084350              
Hospital                
Total 0.00639149              
Multi Residential Farmland 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.00554799              
Education 0.00084350              
Hospital                
Total 0.00639149              

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Managed Forests

  2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.00396285 0.00398213 0.00369435 0.00364648 0.00352450 0.00357057 0.00345744 0.00346700
Education 0.00060250 0.00063000 0.00066000 0.00066000 0.00066000 0.00074000 0.00074000 0.00083750
Hospital           0.00002469 0.00002513 0.00002733
Total 0.00456535 0.00461213 0.00435435 0.00430648 0.00418450 0.00433526 0.00422257 0.00433183
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Commercial Tax Rates

Occupied 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03094258 0.03157965 0.02929749 0.02892760 0.02795991 0.02854263 0.02763837 0.02737543
Education 0.01728148 0.01801653 0.01801653 0.01807066 0.01820122 0.01912523 0.01907818 0.01968052
Hospital           0.00019739 0.00020091 0.00021578
Total 0.04822406 0.04959618 0.04731402 0.04699826 0.04616113 0.04786525 0.04691746 0.04727173
                 
Vacant Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02165981 0.02210576 0.02050824 0.02024931 0.01957194 0.01997984 0.01934686 0.01916280
Education 0.01209704 0.01261157 0.01261157 0.01264946 0.01274085 0.01338766 0.01335472 0.01377636
Hospital           0.00013817 0.00014064 0.00015105
Total 0.03375684 0.03471733 0.03311981 0.03289877 0.03231279 0.03350567 0.03284222 0.03309021
                 
New Construction 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03094258 0.03157965 0.02929749          
Education 0.01430000 0.01520000 0.01600000          
Hospital                
Total 0.04524258 0.04677965 0.04529749          
               
Vacant Land Parking Lots 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.01654275 0.01663291 0.01543090 0.01523608 0.01472640 0.01503332 0.01455705 0.01441856
Education 0.00926480 0.00958286 0.00951118 0.00951777 0.00958653 0.01007320 0.01004842 0.01036567
Hospital           0.00010396 0.00010582 0.00011365
Total 0.02580755 0.02621577 0.02494208 0.02475385 0.02431293 0.02521048 0.02471129 0.02489788
New Construction Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02165981              
Education 0.01001000              
Hospital                
Total 0.03166981              

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Office Buildings

Occupied 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03146143 0.03210918 0.02978875 0.02941265 0.02842874 0.02902123 0.02810181 0.02783446
Education 0.01681813 0.01762903  0.01831864  0.01837367 0.01850642 0.01944592 0.01939808 0.02001053
Hospital           0.00020070 0.00020428 0.00021940
Total 0.04827956 0.04973812 0.04810739 0.04778632 0.04693516 0.04866785 0.04770417 0.04806439
                 
Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02202300 0.02247643 0.02085213 0.02058885        
Education 0.01177269 0.01234032 0.01282305 0.01286157        
Hospital                
Total 0.03379569 0.03481675 0.03367518 0.03345042        

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Shopping Centres

Occupied 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03177244 0.03242659 0.03008262 0.02970282 0.02870920 0.02930754 0.02837904 0.02810905
Education 0.01635385 0.01751585  0.01849936  0.01855494 0.01868899 0.01963776 0.01958944 0.02020793
Hospital           0.00020268 0.00020630 0.00022156
Total 0.04812629 0.04994244 0.04858198 0.04825776 0.04739819 0.04914798 0.04817478 0.04853854
                 
Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02224071 0.02269861 0.02105783 0.02079198 0.02009644 0.02051527 0.01986533 0.01967592
Education 0.01144770 0.01226110  0.01294955  0.01298845 0.01308229 0.01374643 0.01371261 0.01414555
Hospital           0.00014187 0.00014441 0.00015509
Total 0.03368840 0.03495971 0.03400738 0.03378043 0.03317873 0.03440357 0.03372235 0.03397656
Shopping Centre - New Construction 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03177244 0.03242659 0.03008262          
Education 0.01430000 0.01520000 0.01600000          
Hospital                
Total 0.04607244 0.04762659 0.04608262          
                 
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Industrial

Occupied 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03746556 0.03764784 0.03498522 0.03475542 0.03416421 0.03497156 0.03436347 0.03330835
Education 0.02379263 0.02405965 0.02405965 0.02451341 0.02357221 0.02622433 0.02615487 0.02695745
Hospital           0.00024542 0.00025969 0.00028382
Total 0.06125819 0.06170749 0.05904487 0.05926883 0.05773642 0.06144131 0.06077803 0.06054962
                 
Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02435261 0.02447110 0.02274039 0.02259102 0.02220674 0.02448009 0.02405443 0.02331584
Education 0.01546521 0.01563877  0.01563877  0.01593372 0.01532194 0.01835703 0.01830841 0.01887022
Hospital           0.00017179 0.00018179 0.00019867
Total 0.03981782 0.04010987 0.03837916 0.03852474 0.03752868 0.04300891 0.04254463 0.04238473
                 
Vacant Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.02435261 0.02447110 0.02274039 0.02259102 0.02220674 0.02448009 0.02405443 0.02331584
Education 0.01546521 0.01563877 0.01563877 0.01593372 0.01532194 0.01835703 0.01830841 0.01887022
Hospital           0.00017179 0.00018179 0.00019867
Total 0.03981782 0.04010987 0.03837916 0.03852474 0.03752868 0.04300891 0.04254463 0.04238473
                 
Farmland Awaiting Development Phase 1 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.00554799 0.00557498 0.00517209 0.00510507 0.00493429      
Education 0.00084350 0.00088200 0.00092400 0.00092400 0.00092400      
Hospital                
Total 0.00639149 0.00645698 0.00609609 0.00602907 0.00585829      
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Large Industrial

Occupied 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.04931366 0.05029968 0.04674227 0.04643524 0.04564534 0.04983791 0.04897132 0.04746754
Education 0.02410447 0.02700000  0.03214507  0.03275132 0.03359272 0.03737226 0.03727326 0.03841675
Hospital           0.00034974 0.00037009 0.00040446
Total 0.07341813 0.07729968 0.07888734 0.07918656 0.07923806 0.08755991 0.08661467 0.08628875
                 
Excess Land 2010 2009 2008 2007 2006 2005 2004 2003
Municipal 0.03205388 0.03269479 0.03038248 0.03018290 0.02966947 0.03488654 0.03427992 0.03322727
Education 0.01566791 0.01755000 0.02089430 0.02128836 0.02183527 0.02616058 0.02609128 0.02689173
Hospital           0.00024482 0.00025906 0.00028312
Total 0.04772178 0.05024479 0.05127678 0.05147126 0.05150474 0.06129194 0.06063026 0.06040212
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