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.
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
| Municipal |
0.01651926 |
0.01593146 |
0.01583146 |
0.01585140 |
0.01592852 |
0.01477741 |
0.01458589 |
0.01409796 |
0.01428225 |
0.01382977 |
0.01386800 |
| Education |
0.00212000 |
0.00221000 |
0.00231000 |
0.00241000 |
0.00252000 |
0.00264000 |
0.00264000 |
0.00264000 |
0.00296000 |
0.00296000 |
0.00335000 |
| Hospital |
|
|
|
|
|
|
|
|
0.00009877 |
0.00010053 |
0.00010931 |
| Total |
0.01863926 |
0.01814146 |
0.01814146 |
0.01826140 |
0.01844852 |
0.01741741 |
0.01722589 |
0.01673796 |
0.01734102 |
0.01689030 |
0.01732731 |
|---|
[Top]
Multi Residential Tax Rates
| Municipal |
0.04248000 |
0.03917436 |
0.03907436 |
0.03982144 |
0.04061772 |
0.03915205 |
0.03864463 |
0.03862841 |
0.03913337 |
0.03789357 |
0.03495013 |
| Education |
0.00212000 |
0.00221000 |
0.00231000 |
0.00241000 |
0.00252000 |
0.00264000 |
0.00264000 |
0.00264000 |
0.00296000 |
0.00296000 |
0.00335000 |
| Hospital |
|
|
|
|
|
|
|
|
0.00027063 |
0.00027546 |
0.00027549 |
| Total |
0.04460000 |
0.04138436 |
0.04138436 |
0.04223144 |
0.04313772 |
0.04179205 |
0.04128463 |
0.04126841 |
0.04236400 |
0.04112903 |
0.03857562 |
|---|
[Top]
Pipeline
| Municipal |
0.03163283 |
0.03185306 |
0.03165312 |
0.03169299 |
0.03184717 |
0.02954567 |
0.02916275 |
0.02818719 |
0.02855566 |
0.02765098 |
0.02498736 |
| Education |
0.01590000 |
0.01590000 |
0.01697414 |
0.01749693 |
0.01803589 |
0.01859371 |
0.01864664 |
0.01864664 |
0.01882774 |
0.01882774 |
0.01876892 |
| Hospital |
|
|
|
|
|
|
|
|
0.00019748 |
0.00020100 |
0.00019696 |
| Total |
0.04753283 |
0.04775306 |
0.04862726 |
0.04918992 |
0.04988306 |
0.04813938 |
0.04780939 |
0.04683383 |
0.04758088 |
0.04667972 |
0.04395324 |
|---|
[Top]
Farmlands
| Municipal |
0.00412982 |
0.00398287 |
0.00395787 |
0.00396285 |
0.00398213 |
0.00369435 |
0.00364648 |
0.00352450 |
0.00357057 |
0.00345744 |
0.00346700 |
| Education |
0.00053000 |
0.00055250 |
0.00057750 |
0.00060250 |
0.00063000 |
0.00066000 |
0.00066000 |
0.00066000 |
0.00074000 |
0.00074000 |
0.00083750 |
| Hospital |
|
|
|
|
|
|
|
|
0.00002469 |
0.00002513 |
0.00002733 |
| Total |
0.00465982 |
0.00453537 |
0.00453537 |
0.00456535 |
0.00461213 |
0.00435435 |
0.00430648 |
0.00418450 |
0.00433526 |
0.00422257 |
0.00433183 |
Industrial Farmland |
|
|
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
|
|
|
0.00554799 |
|
|
|
|
|
|
|
| Education |
|
|
|
0.00084350 |
|
|
|
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
|
0.00639149 |
|
|
|
|
|
|
|
Multi Residential Farmland |
2013 |
|
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.00578174 |
|
|
0.00554799 |
|
|
|
|
|
|
|
| Education |
0.00074200 |
|
|
0.00084350 |
|
|
|
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
[Top]
Managed Forests
| Municipal |
0.00412982 |
0.00398287 |
0.00395787 |
0.00396285 |
0.00398213 |
0.00369435 |
0.00364648 |
0.00352450 |
0.00357057 |
0.00345744 |
0.00346700 |
| Education |
0.00053000 |
0.00055250 |
0.00057750 |
0.00060250 |
0.00063000 |
0.00066000 |
0.00066000 |
0.00066000 |
0.00074000 |
0.00074000 |
0.00083750 |
| Hospital |
|
|
|
|
|
|
|
|
0.00002469 |
0.00002513 |
0.00002733 |
| Total |
0.00465982 |
0.00453537 |
0.00453537 |
0.00456535 |
0.00461213 |
0.00435435 |
0.00430648 |
0.00418450 |
0.00433526 |
0.00422257 |
0.00433183 |
|---|
[Top]
Commercial Tax Rates
| Municipal |
0.03309958 |
0.03054595 |
0.03036207 |
0.03094258 |
0.03157965 |
0.02929749 |
0.02892760 |
0.02795991 |
0.02854263 |
0.02763837 |
0.02737543 |
| Education |
0.01490000 |
0.01490000 |
0.01647811 |
0.01728148 |
0.01801653 |
0.01801653 |
0.01807066 |
0.01820122 |
0.01912523 |
0.01907818 |
0.01968052 |
| Hospital |
|
|
|
|
|
|
|
|
0.00019739 |
0.00020091 |
0.00021578 |
| Total |
0.04799958 |
0.04544595 |
0.04684018 |
0.04822406 |
0.04959618 |
0.04731402 |
0.04699826 |
0.04616113 |
0.04786525 |
0.04691746 |
0.04727173 |
Vacant
Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02316971 |
0.02138217 |
0.02125345 |
0.02165981 |
0.02210576 |
0.02050824 |
0.02024931 |
0.01957194 |
0.01997984 |
0.01934686 |
0.01916280 |
| Education |
0.01043000 |
0.01043000 |
0.01153468 |
0.01209704 |
0.01261157 |
0.01261157 |
0.01264946 |
0.01274085 |
0.01338766 |
0.01335472 |
0.01377636 |
| Hospital |
|
|
|
|
|
|
|
|
0.00013817 |
0.00014064 |
0.00015105 |
| Total |
0.03359971 |
0.03181217 |
0.03278813 |
0.03375684 |
0.03471733 |
0.03311981 |
0.03289877 |
0.03231279 |
0.03350567 |
0.03284222 |
0.03309021 |
New
Construction |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.03309958 |
0.03054595 |
0.03036207 |
0.03094258 |
0.03157965 |
0.02929749 |
|
|
|
|
|
| Education |
0.01260000 |
0.01260000 |
0.01330000 |
0.01430000 |
0.01520000 |
0.01600000 |
|
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
| Total |
0.04569958 |
0.04314595 |
0.04366207 |
0.04524258 |
0.04677965 |
0.04529749 |
|
|
|
|
|
Vacant Land
Parking Lots |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.01801159 |
0.01662199 |
0.01652194 |
0.01654275 |
0.01663291 |
0.01543090 |
0.01523608 |
0.01472640 |
0.01503332 |
0.01455705 |
0.01441856 |
| Education |
0.00924108 |
0.00871160 |
0.00897332 |
0.00926480 |
0.00958286 |
0.00951118 |
0.00951777 |
0.00958653 |
0.01007320 |
0.01004842 |
0.01036567 |
| Hospital |
|
|
|
|
|
|
|
|
0.00010396 |
0.00010582 |
0.00011365 |
| Total |
0.02724267 |
0.02533359 |
0.02549526 |
0.02580755 |
0.02621577 |
0.02494208 |
0.02475385 |
0.02431293 |
0.02521048 |
0.02471129 |
0.02489788 |
New Construction Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02316971 |
0.02138217 |
0.02125345 |
0.02165981 |
|
|
|
|
|
|
|
| Education |
0.00882000 |
0.00882000 |
0.00931000 |
0.01001000 |
|
|
|
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
Office Buildings
| Municipal |
0.03338000 |
0.03105816 |
0.03087119 |
0.03146143 |
0.03210918 |
0.02978875 |
0.02941265 |
0.02842874 |
0.02902123 |
0.02810181 |
0.02783446 |
Education |
0.01490000 |
0.01490000 |
0.01595307 |
0.01681813 |
0.01762903 |
0.01831864 |
0.01837367 |
0.01850642 |
0.01944592 |
0.01939808 |
0.02001053 |
| Hospital |
|
|
|
|
|
|
|
|
0.00020070 |
0.00020428 |
0.00021940 |
| Total |
0.04828000 |
0.04595816 |
0.04682426 |
0.04827956 |
0.04973812 |
0.04810739 |
0.04778632 |
0.04693516 |
0.04866785 |
0.04770417 |
0.04806439 |
Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02336600 |
0.02174071 |
0.02160983 |
0.02202300 |
0.02247643 |
0.02085213 |
0.02058885 |
|
|
|
|
| Education |
0.01043000 |
0.01043000 |
0.01116715 |
0.01177269 |
0.01234032 |
0.01282305 |
0.01286157 |
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
| Total |
0.03379600 |
0.03217071 |
0.03277698 |
0.03379569 |
0.03481675 |
0.03367518 |
0.03345042 |
|
|
|
|
|---|
[Top]
Shopping Centres
| Municipal |
0.03406833 |
0.03136518 |
0.03117635 |
0.03177244 |
0.03242659 |
0.03008262 |
0.02970282 |
0.02870920 |
0.02930754 |
0.02837904 |
0.02810905 |
| Education |
0.01448050 |
0.01448050 |
0.01519146 |
0.01635385 |
0.01751585 |
0.01849936 |
0.01855494 |
0.01868899 |
0.01963776 |
0.01958944 |
0.02020793 |
| Hospital |
|
|
|
|
|
|
|
|
0.00020268 |
0.00020630 |
0.00022156 |
| Total |
0.04854883 |
0.04584568 |
0.04636781 |
0.04812629 |
0.04994244 |
0.04858198 |
0.04825776 |
0.04739819 |
0.04914798 |
0.04817478 |
0.04853854 |
| Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02384783 |
0.02195563 |
0.02182345 |
0.02224071 |
0.02269861 |
0.02105783 |
0.02079198 |
0.02009644 |
0.02051527 |
0.01986533 |
0.01967592 |
| Education |
0.01013635 |
0.01013635 |
0.01063402 |
0.01144770 |
0.01226110 |
0.01294955 |
0.01298845 |
0.01308229 |
0.01374643 |
0.01371261 |
0.01414555 |
| Hospital |
|
|
|
|
|
|
|
|
0.00014187 |
0.00014441 |
0.00015509 |
| Total |
0.03398418 |
0.03209198 |
0.03245747 |
0.03368840 |
0.03495971 |
0.03400738 |
0.03378043 |
0.03317873 |
0.03440357 |
0.03372235 |
0.03397656 |
Shopping Centre
New Construction |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.03406833 |
0.03136518 |
0.03117635 |
0.03177244 |
0.03242659 |
0.03008262 |
|
|
|
|
|
| Education |
0.01260000 |
0.01260000 |
0.01330000 |
0.01430000 |
0.01520000 |
0.01600000 |
|
|
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
| Total |
0.04666833 |
0.04396518 |
0.04447635 |
0.04607244 |
0.04762659 |
0.04608262 |
|
|
|
|
|
|---|
[Top]
Industrial
| Municipal |
0.04020788 |
0.03731964 |
0.03736359 |
0.03746556 |
0.03764784 |
0.03498522 |
0.03475542 |
0.03416421 |
0.03497156 |
0.03436347 |
0.03330835 |
| Education |
0.01590000 |
0.01590000 |
0.01930000 |
0.02379263 |
0.02405965 |
0.02405965 |
0.02451341 |
0.02357221 |
0.02622433 |
0.02615487 |
0.02695745 |
| Hospital |
|
|
|
|
|
|
|
|
0.00024542 |
0.00025969 |
0.00028382 |
| Total |
0.05610788 |
0.05321964 |
0.05666359 |
0.06125819 |
0.06170749 |
0.05904487 |
0.05926883 |
0.05773642 |
0.06144131 |
0.06077803 |
0.06054962 |
| Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02613512 |
0.02425777 |
0.02428633 |
0.02435261 |
0.02447110 |
0.02274039 |
0.02259102 |
0.02220674 |
0.02448009 |
0.02405443 |
0.02331584 |
| Education |
0.01033500 |
0.01033500 |
0.01254500 |
0.01546521 |
0.01563877 |
0.01563877 |
0.01593372 |
0.01532194 |
0.01835703 |
0.01830841 |
0.01887022 |
| Hospital |
|
|
|
|
|
|
|
|
0.00017179 |
0.00018179 |
0.00019867 |
| Total |
0.03647012 |
0.03459277 |
0.03683133 |
0.03981782 |
0.04010987 |
0.03837916 |
0.03852474 |
0.03752868 |
0.04300891 |
0.04254463 |
0.04238473 |
| Vacant Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.02613512 |
0.02425777 |
0.02428633 |
0.02435261 |
0.02447110 |
0.02274039 |
0.02259102 |
0.02220674 |
0.02448009 |
0.02405443 |
0.02331584 |
| Education |
0.01033500 |
0.01033500 |
0.01254500 |
0.01546521 |
0.01563877 |
0.01563877 |
0.01593372 |
0.01532194 |
0.01835703 |
0.01830841 |
0.01887022 |
| Hospital |
|
|
|
|
|
|
|
|
0.00017179 |
0.00018179 |
0.00019867 |
| Total |
0.03647012 |
0.03459277 |
0.03683133 |
0.03981782 |
0.04010987 |
0.03837916 |
0.03852474 |
0.03752868 |
0.04300891 |
0.04254463 |
0.04238473 |
Farmland Awaiting Development Phase 1 |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.00578174 |
0.00557601 |
0.00554101 |
0.00554799 |
0.00557498 |
0.00517209 |
0.00510507 |
0.00493429 |
|
|
|
| Education |
0.00074200 |
0.00077350 |
0.00080850 |
0.00084350 |
0.00088200 |
0.00092400 |
0.00092400 |
0.00092400 |
|
|
|
| Hospital |
|
|
|
|
|
|
|
|
|
|
|
[Top]
Large Industrial
| Municipal |
0.05169000 |
0.04912161 |
0.04917945 |
0.04931366 |
0.05029968 |
0.04674227 |
0.04643524 |
0.04564534 |
0.04983791 |
0.04897132 |
0.04746754 |
| Education |
0.01590000 |
0.01590000 |
0.01930000 |
0.02410447 |
0.02700000 |
0.03214507 |
0.03275132 |
0.03359272 |
0.03737226 |
0.03727326 |
0.03841675 |
| Hospital |
|
|
|
|
|
|
|
|
0.00034974 |
0.00037009 |
0.00040446 |
| Total |
0.06759000 |
0.06502161 |
0.06847945 |
0.07341813 |
0.07729968 |
0.07888734 |
0.07918656 |
0.07923806 |
0.08755991 |
0.08661467 |
0.08628875 |
Excess Land |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
| Municipal |
0.03359850 |
0.03192905 |
0.03196664 |
0.03205388 |
0.03269479 |
0.03038248 |
0.03018290 |
0.02966947 |
0.03488654 |
0.03427992 |
0.03322727 |
| Education |
0.01033500 |
0.01033500 |
0.01254500 |
0.01566791 |
0.01755000 |
0.02089430 |
0.02128836 |
0.02183527 |
0.02616058 |
0.02609128 |
0.02689173 |
| Hospital |
|
|
|
|
|
|
|
|
0.00024482 |
0.00025906 |
0.00028312 |
| Total |
0.04393350 |
0.04226405 |
0.04451164 |
0.04772178 |
0.05024479 |
0.05127678 |
0.05147126 |
0.05150474 |
0.06129194 |
0.06063026 |
0.06040212 |
|---|
[Top]
Office Buildings - New Construction
| Municipal |
0.03338000 |
0.03105816 |
0.03087119 |
| Education |
0.01260000 |
0.01260000 |
0.01330000 |
| Hospital |
|
|
|
[Top]
Industrial New Construction
| Municipal |
0.04020788 |
0.03731964 |
0.03736359 |
| Education |
0.01260000 |
0.01260000 |
0.01330000 |
| Hospital |
|
|
|
| Total |
0.05280788 |
0.04991964 |
0.05066359 |
| Excess Land |
2013 |
2012 |
|
| Municipal |
0.02613512 |
0.02425777 |
|
| Education |
0.00819000 |
0.00819000 |
|
| Hospital |
|
|
|