Tax Rates
 Tax Rates


 

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

 

2009

2008 2007 2006 2005 2004 2003 2002
Municipal 0.01592852 0.01477741 0.01458589 0.01409796 0.01428225 0.01382977 0.01386800 0.01357914
Education 0.00252000 0.00264000 0.00264000 0.00264000 0.00296000 0.00296000 0.00335000 0.00373000
Hospital     0.00009877 0.00010053 0.00010931 0.00011679
Total 0.01844852 0.01741741 0.01722589 0.01673796 0.01734102 0.01689030 0.01732731 0.01742593

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Multi Residential Tax Rates

  2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.04061772 0.03915205 0.03864463 0.03862841 0.03913337 0.03789357 0.03495013 0.03422215
Education 0.00252000 0.00264000 0.00264000 0.00264000 0.00296000 0.00296000 0.00335000 0.00373000
Hospital         0.00027063 0.00027546 0.00027549 0.00029434
Total 0.04313772 0.04179205 0.04128463 0.04126841 0.04236400 0.04112903 0.03857562 0.03824649

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Pipeline

  2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03184717 0.02954567 0.02916275 0.02818719 0.02855566 0.02765098 0.02498736 0.02446690
Education 0.01803589 0.01859371 0.01864664 0.01864664 0.01882774 0.01882774 0.01876892 0.01965113
Hospital       0.00019748 0.00020100 0.00019696 0.00021044
Total 0.04988306 0.04813938 0.04780939 0.04683383 0.04758088 0.04667972 0.04395324 0.04432847

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Farmlands

  2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.00398213 0.00369435 0.00364648 0.00352450 0.00357057 0.00345744 0.00346700 0.00339479
Education 0.00063000 0.00066000 0.00066000 0.00066000 0.00074000 0.00074000 0.00083750 0.00093250
Hospital         0.00002469 0.00002513 0.00002733 0.00002920
Total 0.00461213 0.00435435 0.00430648 0.00418450 0.00433526 0.00422257 0.00433183 0.00435649

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Managed Forests

  2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.00398213 0.00369435 0.00364648 0.00352450 0.00357057 0.00345744 0.00346700 0.00339479
Education 0.00063000 0.00066000 0.00066000 0.00066000 0.00074000 0.00074000 0.00083750 0.00093250
Hospital         0.00002469 0.00002513 0.00002733 0.00002920
Total 0.00461213 0.00435435 0.00430648 0.00418450 0.00433526 0.00422257 0.00433183 0.00435649
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Commercial Tax Rates

Occupied 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03157965 0.02929749 0.02892760 0.02795991 0.02854263 0.02763837 0.02737543 0.02680523
Education 0.01801653 0.01801653 0.01807066 0.01820122 0.01912523 0.01907818 0.01968052 0.02113212
Hospital       0.00019739 0.00020091 0.00021578 0.00023055
Total 0.04959618 0.04731402 0.04699826 0.04616113 0.04786525 0.04691746 0.04727173 0.04816790
               
Vacant Excess Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.02210576 0.02050824 0.02024931 0.01957194 0.01997984 0.01934686 0.01916280 0.01876366
Education 0.01261157 0.01261157 0.01264946 0.01274085 0.01338766 0.01335472 0.01377636 0.01479248
Hospital         0.00013817 0.00014064 0.00015105 0.00016138
Total 0.03471733 0.03311981 0.03289877 0.03231279 0.03350567 0.03284222 0.03309021 0.03371752
               
New Construction 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03157965 0.02929749            
Education 0.01520000 0.01600000            
Hospital                
Total 0.04677965 0.04529749            
               
Vacant Land Parking Lots 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.01663291 0.01543090 0.01523608 0.01472640 0.01503332 0.01455705 0.01441856 0.01411823
Education 0.00958286 0.00951118 0.00951777 0.00958653 0.01007320 0.01004842 0.01036567 0.01113022
Hospital         0.00010396 0.00010582 0.00011365 0.00012143
Total 0.02621577 0.02494208 0.02475385 0.02431293 0.02521048 0.02471129 0.02489788 0.02536988

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Office Buildings

Occupied 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03210918 0.02978875 0.02941265 0.02842874 0.02902123 0.02810181 0.02783446 0.02725470
Education 0.01762903  0.01831864  0.01837367 0.01850642 0.01944592 0.01939808 0.02001053 0.02148646
Hospital         0.00020070 0.00020428 0.00021940 0.00023441
Total 0.04973812 0.04810739 0.04778632 0.04693516 0.04866785 0.04770417 0.04806439 0.04897557
                 
Excess Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.02247643 0.02085213 0.02058885          
Education 0.01234032 0.01282305 0.01286157          
Hospital                
Total 0.03481675 0.03367518 0.03345042          

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Shopping Centres

Occupied 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03242659 0.03008262 0.02970282 0.02870920 0.02930754 0.02837904 0.02810905 0.02752356
Education 0.01751585  0.01849936  0.01855494 0.01868899 0.01963776 0.01958944 0.02020793 0.02169842
Hospital         0.00020268 0.00020630 0.00022156 0.00023673
Total 0.04994244 0.04858198 0.04825776 0.04739819 0.04914798 0.04817478 0.04853854 0.04945871
                 
Excess Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.02269861 0.02105783 0.02079198 0.02009644 0.02051527 0.01986533 0.01967592 0.01926609
Education 0.01226110  0.01294955  0.01298845 0.01308229 0.01374643 0.01371261 0.01414555 0.01518890
Hospital         0.00014187 0.00014441 0.00015509 0.00016571
Total 0.03495971 0.03400738 0.03378043 0.03317873 0.03440357 0.03372235 0.03397656 0.03462070
Shopping Centre - New Construction 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03242659 0.03008262            
Education 0.01520000 0.01600000            
Hospital                
Total 0.04762659 0.04608262            
                 
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Industrial

\
Occupied 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03764784 0.03498522 0.03475542 0.03416421 0.03497156 0.03436347 0.03330835 0.03525690
Education 0.02405965  0.02405965  0.02451341 0.02357221 0.02622433 0.02615487 0.02695745 0.02853989
Hospital         0.00024542 0.00025969 0.00028382 0.00033780
Total 0.06170749 0.05904487 0.05926883 0.05773642 0.06144131 0.06077803 0.06054962 0.06413459
                 
Excess Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.02447110 0.02274039 0.02259102 0.02220674 0.02448009 0.02405443 0.02331584 0.02467983
Education 0.01563877  0.01563877  0.01593372 0.01532194 0.01835703 0.01830841 0.01887022 0.01997792
Hospital         0.00017179 0.00018179 0.00019867 0.00023646
Total 0.04010987 0.03837916 0.03852474 0.03752868 0.04300891 0.04254463 0.04238473 0.04489421
                 
Vacant Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal0.02447110 0.02274039 0.02259102 0.02220674 0.02448009 0.02405443 0.02331584 0.02467983
Education 0.01563877  0.01563877  0.01593372 0.01532194 0.01835703 0.01830841 0.01887022 0.01997792
Hospital         0.00017179 0.00018179 0.00019867 0.00023646
Total 0.04010987 0.03837916 0.03852474 0.03752868 0.04300891 0.04254463 0.04238473 0.04489421
                 
Farmland Awaiting Development Phase 1 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.00557498 0.00517209 0.00510507 0.00493429        
Education 0.00088200  0.00092400  0.00092400 0.00092400        
Hospital                
Total 0.00645698 0.00609609 0.00602907 0.00585829        
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Large Industrial

Occupied 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.05029968 0.04674227 0.04643524 0.04564534 0.04983791 0.04897132 0.04746754 0.05024440
Education 0.02700000  0.03214507  0.03275132 0.03359272 0.03737226 0.03727326 0.03841675 0.04067203
Hospital         0.00034974 0.00037009 0.00040446 0.00048140
Total 0.07729968 0.07888734 0.07918656 0.07923806 0.08755991 0.08661467 0.08628875 0.09139783
                 
Excess Land 2009 2008 2007 2006 2005 2004 2003 2002
Municipal 0.03269479 0.03038248 0.03018290 0.02966947 0.03488654 0.03427992 0.03322727 0.03517108
Education 0.01755000  0.02089430  0.02128836 0.02183527 0.02616058 0.02609128 0.02689173 0.02847042
Hospital         0.00024482 0.00025906 0.00028312 0.00033698
Total 0.05024479 0.05127678 0.05147126 0.05150474 0.06129194 0.06063026 0.06040212 0.06397848
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