Hyperlawhypertext legal database TAX MATTERS - RATES FOR SCHOOL PURPOSES, O. Reg. 400/98 current to 2026-01-06

980400 TAX MATTERS - RATES FOR SCHOOL PURPOSES, O. Reg. 400/98 Ont.

made under Education Act, R.S.O. 1990, c. E.2 · Current to 2026-01-06 · last amended 2026-01-01

Contents

Residential Property

s. 1

(1) For 2026, the tax rate for school purposes for residential property is prescribed as 0.153 per cent of the assessed value of the property. ; ; ; ; ; ; ; ; ; ; ; ; ; ; ;

s. 1(2)

For 2026, 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 0.03825 per cent of the assessed value of the property. ; ; ; ; ; ; ; ; ; ; ; ; ; ; ;

s. 1(3)

Revoked:

s. 1(5)

Revoked:

Pipe line Property Class

s. 2

(1) Subject to section 9.1, this section applies with respect to property in the pipe line property class, as prescribed under the Assessment Act, that is in a municipality. ;

s. 2(2)

For 2026, 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. ; ; ; ; ; ; ; ; ; ; ; ; ; ; ;

s. 2(3)

The tax rate for school purposes for 2018 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01090000.

s. 2(4)

The tax rate for school purposes for 2019 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01030000.

s. 2(5)

Revoked:

s. 2(8)

Revoked:

Aggregate Extraction Property Class

s. 2.1

(1) The aggregate extraction property class as prescribed under the Assessment Act is prescribed for the purposes of clause (b) of the definition of “business property” in section 257.5 of the Act.

s. 2.1(2)

For 2026, the tax rate for school purposes for property in the aggregate extraction property class is 0.00511000. ;

Business Property in Unattached Unorganized Territory

s. 3

(1) Subject to section 9.1, 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. ;

s. 3(2)

For 2026, 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. ; ; ; ; ; ; ; ; ; ; ; ; ; ; ;

s. 3(2.1)

, (2.2) Revoked:

s. 3(2.3)

Revoked:

s. 3(3)

The tax rate for school purposes for 2018 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01090000.

s. 3(3.1)

The tax rate for school purposes for 2019 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01030000.

s. 3(3.2)

The tax rate for school purposes for property in the industrial property class for Dryden Locality Education (assessment roll numbers beginning with “6093”) is deemed to have been,

s. 3(3.2)(a)

0.01030000, for 2019; and

s. 3(3.2)(b)

0.00980000, for 2020.

s. 3(4)

For 2020 and subsequent taxation years, there is no reduction under subsection 257.7 (3) of the Act to the tax rate for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class.

s. 4

, 5. Revoked:

s. 6

Revoked:

s. 7

, 8. Revoked:

Tax Rates for Business Properties

s. 9

(1) Subject to section 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. ;

s. 9(2)

In this section,

s. 9(2) — commercial classes

“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;

s. 9(2) — industrial classes

“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;

s. 9(2) — optional property class

“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. ;

s. 9(3)

For 2026, 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:

s. 9(3)(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.

s. 9(3)(2)

For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

s. 9(3)(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.

s. 9(3)(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.

s. 9(3)(5)

Revoked:

s. 9(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 2026, 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:

s. 9(4)(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.

s. 9(4)(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.

s. 9(4)(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.

s. 9(4)(4)

For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

s. 9(4)(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.

s. 9(4)(6)

Revoked:

s. 9(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 2026, 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:

s. 9(5)(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.

s. 9(5)(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.

s. 9(5)(3)

Revoked:

s. 9(6)

The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000.

s. 9(7)

The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000.

Rates for Payments in Lieu of Taxes for School Purposes

s. 9.1

(1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1):

s. 9.1(1)(1)

Payments in lieu of taxes for school purposes payable by the following:

s. 9.1(1)(1)(i)

A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act.

s. 9.1(1)(1)(ii)

A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998.

s. 9.1(1)(2)

Payments in lieu of taxes for school purposes provided for under the following provisions:

s. 9.1(1)(2)(i)

Subparagraph 24 iii of subsection 3 (1) of the Assessment Act.

s. 9.1(1)(2)(ii)

Subsection 27 (3) of the Assessment Act.

s. 9.1(1)(2)(iii)

Section 71 of the Ontario Water Resources Act.

s. 9.1(1)(2)(iv)

Subsections 84 (2), (3) or (5) of the Electricity Act, 1998.

s. 9.1(1)(2)(v)

Subsection 4 (4) of the Municipal Tax Assistance Act.

s. 9.1(1)(3)

Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada).

s. 9.1(2)

In this section “commercial classes”, “industrial classes” and “optional property class” have the same meaning as in section 9. ;

s. 9.1(3)

For 2026, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property:

s. 9.1(3)(1)

For the commercial classes other than the resort condominium property class, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(3)(2)

For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

s. 9.1(3)(3)

For the industrial classes, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(3)(4)

For the landfill property class, the annual rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(3)(5)

For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(3)(6)

Revoked:

s. 9.1(4)

Despite subsection (3), if a municipality set out in Table 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2026, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

s. 9.1(4)(1)

For the office building property class, the annual rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(4)(2)

For the shopping centre property class, the annual rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(4)(3)

For the parking lots and vacant land property class, the annual 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.

s. 9.1(4)(4)

For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

s. 9.1(4)(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 rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(4)(6)

Revoked:

s. 9.1(5)

Despite subsection (3), if a municipality set out in Table 7 passes a by-law opting to have the large industrial property class apply, for 2026, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

s. 9.1(5)(1)

For the large industrial property class, the annual rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(5)(2)

For the industrial class, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

s. 9.1(5)(3)

Revoked:

s. 9.1(5.1)

Despite subsections (3), (4) and (5), the annual rate for business property that was classified in one of the new construction property classes in the assessment roll for the 2022 taxation year and for which payments in lieu of taxes for school purposes were made in that year is 0.0098000, if a higher rate would otherwise apply to the property under subsection (3), (4) or (5), as applicable.

s. 9.1(6)

For 2026, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table. ; ; ; ; ;

s. 9.2

, 9.3 Revoked:

Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

s. 10

(1) For 2026, subsection 257.7 (3) of the Act does not apply to the tax rate for both small-scale on-farm business subclasses for the industrial property class and both small-scale on-farm business subclasses 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 0.00220000. O. Reg. 362/18; ; ; ; ; ; ; ;

s. 10(2)

Subsection (1) applies to the tax rate for the small-scale on-farm business subclasses for the industrial property class and the small-scale on-farm business subclasses for the commercial property class regardless of whether a municipality has opted to have any of the subclasses apply within the municipality.

Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

s. 11

(1), (2) Revoked:

s. 11(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.

s. 11(4)

Revoked:

Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act

s. 12

(1), (2) Revoked:

s. 12(3)

For 2023 and subsequent taxation years, subsection 257.7 (3) of the Act applies to the small business subclasses.

Subclass for Property Used for Aggregate Extraction — Subsection 257.7 (5) of the Act

s. 12.1

For the 2024 taxation year, subsection 257.7 (3) of the Act applies to the subclass for property used for aggregate extraction except that the tax rate for school purposes for the subclass shall be reduced by 95 per cent.

Graduated Tax Rates

s. 13

The following provisions and requirements apply, with necessary modifications, with respect to the rates set out in Tables 1, 2, 3, 5, 6 and 7:

s. 13(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.

s. 13(2)

Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act. ; ; ;

s. 14

Revoked:

s. 15

Revoked:

s. 16

Revoked:

Tables 9-16 Revoked:

Tables 17-20 Revoked:

Table 1 Tax Rates for business properties in municipalities for 2026 (expressed as fractions of assessed value)
MunicipalityTax Rate for the Commercial Property ClassTax Rate for the Industrial Property ClassTax Rate for the Pipe Line Property ClassTax Rate for the Landfill Property Class
Alberton, Township of0.008800000.008800000.008800000.00880000
Armour, Township of0.006908330.003952000.005190190.00880000
Armstrong, Township of0.008800000.008800000.008800000.00880000
Assiginack, Township of0.008425830.006763080.008800000.00880000
Atikokan, Township of0.008800000.008800000.008800000.00880000
Baldwin, Township of0.008800000.008800000.007965530.00880000
Barrie, City of0.008800000.008800000.008800000.00524134
Belleville, City of0.008800000.008800000.008800000.00880000
Billings, Township of0.006442360.008800000.008800000.00352821
Black River-Matheson, Township of0.008800000.008800000.008175160.00880000
Blind River, Town of0.008800000.008800000.008800000.00880000
Bonfield, Township of0.008800000.008800000.006683710.00880000
Brant, County of0.008800000.008800000.008800000.00880000
Brantford, City of0.008800000.008800000.008800000.00880000
Brethour, Township of0.004392620.008800000.008800000.00445422
Brockville, City of0.008800000.008800000.008800000.00880000
Bruce, County of0.008800000.008800000.008800000.00880000
Bruce Mines, Town of0.008800000.008800000.006581540.00880000
Burk’s Falls, Village of0.008800000.008800000.008800000.00880000
Burpee and Mills, Township of0.004941180.008800000.008800000.00880000
Callander, Municipality of0.008800000.008800000.008645360.00880000
Calvin, Township of0.006019630.008800000.008800000.00584711
Carling, Township of0.005570650.008800000.008800000.00880000
Casey, Township of0.004677170.008800000.008800000.00880000
Central Manitoulin, Township of0.006881660.008800000.008800000.00506696
Chamberlain, Township of0.003018520.004975700.008800000.00477412
Chapleau, Township of0.008800000.008800000.008800000.00880000
Chapple, Township of0.005930400.008800000.008800000.00459442
Charlton and Dack, Municipality of0.008800000.008800000.008800000.00880000
Chatham-Kent, Municipality of0.008800000.008800000.008800000.00880000
Chisholm, Township of0.008800000.006436930.008800000.00752763
Cobalt, Town of0.008800000.008800000.008800000.00880000
Cochrane, Town of0.008800000.008800000.007717250.00880000
Cockburn Island, Township of0.008800000.008800000.008800000.00880000
Coleman, Township of0.008800000.008800000.008800000.00880000
Conmee, Township of0.008800000.008800000.008800000.00880000
Cornwall, City of0.008800000.008800000.008800000.00880000
Dawson, Township of0.008800000.008800000.008800000.00880000
Dorion, Township of0.008800000.008800000.008800000.00880000
Dryden, City of0.008800000.008800000.008800000.00880000
Dubreuilville, Township of0.008800000.008800000.008800000.00880000
Dufferin, County of0.008800000.008800000.008560220.00792019
Durham, Region of0.008800000.008800000.008800000.00880000
Ear Falls, Township of0.008800000.008800000.008800000.00880000
East Ferris, Municipality of0.008800000.008800000.008800000.00880000
Elgin, County of0.008800000.008800000.008800000.00880000
Elliot Lake, City of0.008800000.008800000.008195600.00880000
Emo, Township of0.008800000.008800000.008800000.00880000
Englehart, Town of0.008800000.008800000.008800000.00880000
Espanola, Town of0.008800000.008800000.008800000.00880000
Essex, County of0.008720980.008800000.008800000.00880000
Evanturel, Township of0.008800000.008800000.008800000.00880000
Fauquier-Strickland, Township of0.008800000.004311490.005804490.00880000
Fort Frances, Town of0.008800000.008800000.008800000.00880000
French River, Municipality of0.008800000.008800000.008800000.00880000
Frontenac, County of0.008800000.008800000.008800000.00880000
Gananoque, Separated Town of0.008800000.008800000.008800000.00880000
Gauthier, Township of0.005896740.008800000.008800000.00880000
Gillies, Township of0.008800000.008800000.008800000.00880000
Gordon/Barrie Island, Municipality of0.008800000.008800000.008800000.00880000
Gore Bay, Town of0.008800000.008800000.008800000.00880000
Greenstone, Municipality of0.008800000.008800000.003432990.00880000
Grey, County of0.008800000.008800000.008800000.00880000
Guelph, City of0.008800000.008800000.008800000.00880000
Haldimand, County of0.008800000.008800000.008800000.00880000
Haliburton, County of0.008800000.008800000.008800000.00663886
Halton, Region of0.007705520.008800000.008800000.00864766
Hamilton, City of0.008800000.008800000.008800000.00880000
Harley, Township of0.008800000.008800000.008800000.00880000
Harris, Township of0.008800000.005217830.008800000.00880000
Hastings, County of0.008800000.008800000.008800000.00669159
Hearst, Town of0.008800000.008800000.007153680.00663570
Hilliard, Township of0.008800000.008800000.008800000.00880000
Hilton Beach, Village of0.008800000.008800000.008800000.00880000
Hilton, Township of0.008800000.008800000.008800000.00880000
Hornepayne, Township of0.008800000.008800000.008800000.00880000
Hudson, Township of0.008800000.008800000.005842440.00880000
Huron, County of0.008800000.008800000.004587160.00677916
Huron Shores, Municipality of0.008800000.008800000.008800000.00880000
Ignace, Township of0.008800000.008800000.008537350.00880000
Iroquois Falls, Town of0.008800000.008800000.008032220.00880000
James, Township of0.008800000.008800000.008800000.00880000
Jocelyn, Township of0.008800000.008800000.008800000.00880000
Johnson, Township of0.008800000.008800000.007070600.00880000
Joly, Township of0.008104840.008800000.008800000.00880000
Kapuskasing, Town of0.008800000.008800000.007633200.00880000
Kawartha Lakes, City of0.008800000.008800000.008800000.00880000
Kearney, Town of0.006027940.007896390.008800000.00880000
Kenora, City of0.008800000.008800000.008800000.00880000
Kerns, Township of0.005961580.008800000.008357800.00880000
Killarney, Municipality of0.005685690.008800000.008800000.00353645
Kingston, City of0.008800000.008800000.008800000.00880000
Kirkland Lake, Town of0.008800000.008800000.008800000.00880000
La Vallee, Township of0.008800000.008800000.008800000.00115600
Laird, Township of0.008800000.008800000.008800000.00880000
Lake of the Woods, Township of0.007729290.008800000.008800000.00802319
Lambton, County of0.008756110.008800000.008800000.00880000
Lanark, County of0.008800000.008800000.008800000.00880000
Larder Lake, Township of0.008800000.008800000.008800000.00880000
Latchford, Town of0.008800000.008800000.008800000.00880000
Leeds and Grenville, United Counties of0.008800000.008800000.008800000.00880000
Lennox and Addington, County of0.008800000.008800000.008800000.00880000
London, City of0.008800000.008800000.008800000.00880000
Macdonald, Meredith and Aberdeen Additional, Township of0.008800000.008800000.008800000.00880000
Machar, Township of0.007837630.006556200.005939860.00880000
Machin, Township of0.008800000.005298840.008800000.00880000
Magnetawan, Municipality of0.007095820.008800000.008800000.00880000
Manitouwadge, Township of0.008800000.008800000.008800000.00880000
Marathon, Town of0.008800000.008800000.008800000.00880000
Markstay-Warren, Municipality of0.008800000.007722810.008800000.00880000
Matachewan, Township of0.008800000.008800000.008800000.00880000
Mattawa, Town of0.008800000.008800000.008800000.00880000
Mattawan, Township of0.008800000.008800000.008800000.00880000
Mattice-Val Côté, Township of0.008800000.008800000.004450550.00880000
McDougall, Township of0.007649240.008800000.008800000.00764924
McGarry, Township of0.008800000.004189960.008800000.00880000
McKellar, Township of0.008800000.008800000.008800000.00880000
McMurrich/Monteith, Township of0.008800000.004256280.002068410.00880000
Middlesex, County of0.008800000.008800000.008800000.00880000
Moonbeam, Township of0.008800000.008800000.008800000.00880000
Moosonee, Town of0.006782280.008800000.008800000.00880000
Morley, Township of0.008800000.008800000.008800000.00880000
Muskoka, District Municipality of0.006810190.007996990.004259210.00790439
Nairn and Hyman, Township of0.008800000.008800000.008800000.00880000
Neebing, Municipality of0.003967530.008800000.008800000.00571707
Niagara, Region of0.008800000.008800000.008800000.00880000
Nipigon, Township of0.008800000.008800000.008800000.00880000
Nipissing, Township of0.008800000.002474590.008800000.00684276
Norfolk, County of0.008800000.008800000.008800000.00880000
North Bay, City of0.008800000.008800000.008800000.00880000
Northeastern Manitoulin and the Islands, Town of0.008800000.008800000.008800000.00667984
Northumberland, County of0.008800000.008800000.008800000.00880000
O’Connor, Township of0.008800000.008800000.008800000.00880000
Oliver Paipoonge, Township of0.008800000.008800000.008800000.00880000
Opasatika, Township of0.008800000.008800000.005399440.00498043
Orillia, City of0.008800000.008800000.008800000.00880000
Ottawa, City of0.008398860.008800000.008800000.00880000
Owen Sound, City of0.008800000.008800000.008800000.00880000
Oxford, County of0.008800000.008800000.008800000.00880000
Papineau-Cameron, Township of0.008800000.008800000.005931690.00639835
Parry Sound, Town of0.008522670.006502660.008800000.00880000
Peel, Region of0.008800000.008800000.008800000.00831729
Pelee, Township of0.008800000.008800000.008800000.00880000
Pembroke, City of0.008800000.008800000.008800000.00880000
Perry, Township of0.008325010.005967910.005900760.00880000
Perth, County of0.008800000.008800000.008800000.00880000
Peterborough, City of0.008800000.008800000.008800000.00880000
Peterborough, County of0.008800000.008800000.008800000.00880000
Pickle Lake, Township of0.005538690.000497040.008800000.00483683
Plummer Additional, Township of0.008800000.008800000.007521620.00880000
Powassan, Municipality of0.008800000.008800000.007537750.00880000
Prescott and Russell, United Counties of0.008800000.008800000.008800000.00880000
Prescott, Separate Town of0.008800000.008800000.008800000.00880000
Prince, Township of0.008800000.008800000.008800000.00880000
Prince Edward, County of0.007060310.008800000.005081850.00223960
Quinte West, City of0.008800000.008800000.008800000.00880000
Rainy River, Town of0.008800000.008800000.008800000.00880000
Red Lake, Municipality of0.008800000.008800000.008800000.00880000
Red Rock, Township of0.008800000.008800000.008800000.00880000
Renfrew, County of0.008800000.008800000.008800000.00880000
Ryerson, Township of0.006921520.008800000.008800000.00880000
Sables-Spanish Rivers, Township of0.008800000.008800000.008800000.00880000
Sault Ste. Marie, City of0.008800000.008800000.008800000.00880000
Schreiber, Township of0.008800000.008800000.008800000.00880000
Seguin, Township of0.006669740.008800000.008800000.00406447
Shuniah, Township of0.008800000.008800000.008800000.00880000
Simcoe, County of0.008800000.008800000.008800000.00880000
Sioux Lookout, Municipality of0.008800000.008800000.008800000.00880000
Sioux Narrows-Nestors Falls, Township of0.008800000.007293660.008800000.00880000
Smiths Falls, Separated Town of0.008800000.008800000.008800000.00880000
Smooth Rock Falls, Town of0.008800000.008800000.008800000.00880000
South Algonquin, Township of0.004961930.008800000.008800000.00766612
South River, Village of0.008800000.008159260.004121220.00880000
Spanish, Town of0.008800000.008800000.008800000.00880000
St. Charles, Municipality of0.005779100.008800000.008800000.00620364
St. Joseph, Township of0.007705630.008800000.008800000.00661451
St. Marys, Separated Town of0.008800000.008800000.008800000.00880000
St. Thomas, City of0.008800000.008800000.008800000.00880000
Stormont, Dundas and Glengarry, United Counties of0.008800000.008800000.008800000.00880000
Stratford, City of0.008800000.008800000.008800000.00880000
Strong, Township of0.006875040.008800000.005551030.00880000
Sudbury, City of Greater0.008800000.008800000.008800000.00880000
Sundridge, Village of0.008800000.008800000.006547690.00880000
Tarbutt, Township of0.008800000.008800000.008800000.00880000
Tehkummah, Township of0.008800000.008800000.008800000.00777024
Temagami, Municipality of0.008800000.008800000.008800000.00880000
Temiskaming Shores, Town of0.008800000.008800000.008099190.00880000
Terrace Bay, Township of0.008800000.008800000.008800000.00880000
The Archipelago, Township of0.006359080.007760300.008800000.00167740
The North Shore, Township of0.008800000.008800000.008800000.00880000
Thessalon, Town of0.008800000.007556570.006613810.00880000
Thornloe, Village of0.008800000.008800000.008800000.00880000
Thunder Bay, City of0.008800000.008800000.008800000.00880000
Timmins, City of0.008800000.008800000.008800000.00880000
Toronto, City of0.008800000.008800000.008800000.00880000
Val Rita-Harty, Township of0.008800000.008800000.006907630.00880000
Waterloo, Region of0.008800000.008800000.008800000.00880000
Wawa, Township of0.008800000.008800000.008800000.00880000
Wellington, County of0.008800000.008800000.008800000.00811182
West Nipissing, Municipality of0.008800000.008800000.008800000.00880000
White River, Township of0.008800000.008800000.008800000.00880000
Whitestone, Municipality of0.005863770.008800000.008800000.00880000
Windsor, City of0.008777710.008800000.008800000.00880000
York, Region of0.008800000.008800000.008800000.00528649
table 2 tax rate for business properties in municipalities with optional commercial classes for 2026 (Expressed as fractions of Assessed Value)
MunicipalityTax Rate for the Commercial Property ClassTax Rate for the Office Building Property ClassTax Rate for the Shopping Centre Property ClassTax Rate for the Parking Lots and Vacant Land Property Class
Chatham-Kent, Municipality of0.008800000.008800000.008800000.00880000
Espanola, Town of0.008800000.008800000.008800000.00880000
Essex, County of0.008800000.008800000.008720980.00633473
Hamilton, City of0.008800000.008800000.008800000.00880000
Kenora, City of0.008800000.008800000.008800000.00880000
Lambton, County of0.008800000.008800000.008800000.00679260
Marathon, Town of0.008800000.008800000.008800000.00880000
Ottawa, City of0.008800000.008800000.007759350.00549581
Sault Ste. Marie, City of0.008800000.008800000.008800000.00880000
Smooth Rock Falls, Town of0.008800000.008800000.008800000.00880000
Windsor, City of0.008800000.008800000.008800000.00822145
table 3 tax rate for business properties in municipalities with optional industrial classes for 2026 (Expressed as fractions of assessed value)
MunicipalityTax Rate for the Industrial Property ClassTax Rate for the Large Industrial Property Class
Atikokan, Township of0.008800000.00880000
Chatham-Kent, Municipality of0.008800000.00880000
Dryden, City of0.008800000.00880000
Dubreuilville, Township of0.008800000.00880000
Ear Falls, Township of0.008800000.00880000
Elgin, County of0.008800000.00880000
Espanola, Town of0.008800000.00880000
Essex, County of0.008800000.00880000
Fort Frances, Town of0.008800000.00880000
Hamilton, City of0.008800000.00880000
Hearst, Town of0.008800000.00880000
Iroquois Falls, Town of0.008800000.00880000
James, Township of0.008800000.00880000
Kapuskasing, Town of0.008800000.00880000
Kenora, City of0.008800000.00880000
Lambton, County of0.008800000.00880000
Leeds and Grenville, United Counties of0.008800000.00880000
Lennox and Addington, County of0.008800000.00880000
Marathon, Town of0.008800000.00880000
Orillia, City of0.008800000.00880000
Ottawa, City of0.008800000.00880000
Owen Sound, City of0.008800000.00880000
Powassan, Municipality of0.008800000.00880000
Prescott and Russell, United Counties of0.008800000.00880000
Quinte West, City of0.008800000.00880000
Renfrew, County of0.008800000.00880000
Sault Ste. Marie, City of0.008800000.00880000
Smooth Rock Falls, Town of0.008800000.00880000
St. Marys, Separated Town of0.008800000.00880000
St. Thomas, City of0.008800000.00880000
Stormont, Dundas and Glengarry, United Counties of0.008800000.00880000
Sudbury, City of Greater0.008800000.00880000
Thessalon, Town of0.006534120.00880000
Thunder Bay, City of0.008800000.00880000
Timmins, City of0.008800000.00880000
Windsor, City of0.008800000.00880000
table 4 tax rate for business properties in unattached unorganized territories for 2026 (Expressed as fractions of assessed value)
DistrictTerritoryTax Rate for the Commercial Property ClassTax Rate for the Industrial Property ClassTax Rate for the Pipe Line Property ClassTax Rate for the Landfill Property Class
AlgomaSault Ste. Marie Locality Education0.008800000.008800000.008800000.00880000
CochraneCochrane-Iroquois Falls Locality Education0.008800000.008800000.006983130.00829465
CochraneHearst Locality Education0.007439390.008692870.005169330.00880000
CochraneJames Bay Lowlands Locality Education0.008800000.008800000.008800000.00880000
CochraneKap SRF and District Locality Education0.008800000.003833340.006539760.00880000
KenoraDryden Locality Education (assessment roll numbers beginning with “6060”)0.008800000.008800000.008800000.00618298
KenoraDryden Locality Education (assessment roll numbers beginning with “6093”)0.008800000.008800000.008800000.00880000
KenoraDryden Locality Education (assessment roll numbers beginning with “6096”)0.008800000.008800000.008800000.00880000
KenoraKeewatin-Patricia District Locality Education0.008003010.008800000.008800000.00880000
KenoraKenora Locality Education0.008800000.008800000.008800000.00880000
KenoraRed Lake Locality Education0.007247160.008800000.008800000.00227545
KenoraSturgeon Lake Locality Education0.007364950.008800000.008800000.00880000
ManitoulinManitoulin Locality Education0.008310120.008542910.008800000.00880000
NipissingNipissing Combined School Boards0.008800000.008800000.008800000.00880000
NipissingTimiskaming Board of Education0.008445080.008800000.008800000.00880000
Parry SoundEast Parry Sound Board of Education0.008066750.008800000.008565340.00880000
Parry SoundSouth River Township School Authority0.008539650.008800000.008800000.00880000
Parry SoundWest Parry Sound Board of Education0.006545840.008800000.008800000.00880000
Rainy RiverAtikokan Locality Education0.008800000.008800000.008800000.00880000
Rainy RiverFort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)0.008800000.008800000.008800000.00880000
Rainy RiverFort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)0.007201290.005997740.008800000.00880000
Rainy RiverMine Centre DSA Locality Education0.002137340.003336620.008800000.00880000
SudburyAsquith Garvey DSA Locality Education0.004689310.005823150.008800000.00880000
SudburyChapleau Locality Education0.008800000.008800000.008800000.00880000
SudburyEspanola Locality Education0.008800000.006194430.008800000.00880000
SudburyFoleyet DSA Locality Education0.008800000.008800000.008800000.00880000
SudburyGogama DSA Locality Education0.007083920.008800000.008800000.00880000
SudburyMissarenda DSA Locality Education0.004566100.008800000.008800000.00880000
SudburySudbury Locality Education0.008800000.008800000.008800000.00880000
Thunder BayAllanwater DSA Locality Education0.002392590.008800000.008800000.00880000
Thunder BayArmstrong DSA Locality Education0.006007360.008800000.008800000.00880000
Thunder BayAuden DSA Locality Education0.000642400.008800000.008800000.00880000
Thunder BayFerland DSA Locality Education0.000496710.008800000.008800000.00880000
Thunder BayLake Superior Locality Education0.008800000.008800000.008800000.00880000
Thunder BayLakehead Locality Education0.008800000.008800000.008800000.00880000
Thunder BayNipigon Red Rock Locality Education0.005381400.008800000.008800000.00880000
Thunder BaySavant Lake DSA Locality Education0.005322190.008800000.008800000.00527440
Thunder BayUpsala DSA Locality Education0.005312440.003931110.003079240.00571328
TimiskamingKirkland Lake Locality Education0.008800000.008800000.008800000.00880000
TimiskamingTimiskaming Locality Education0.008800000.008800000.008800000.00880000
Table 5 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2026 (EXPRESSED AS FRACTIONS OF ASSESSED VALUE)
MunicipalityRate for the Commercial Property ClassRate for the Industrial Property ClassRate for the Pipe Line Property ClassRate for the Landfill Property Class
Alberton, Township of0.009800000.009800000.009800000.00925034
Armour, Township of0.006908330.003952000.005190190.00980000
Armstrong, Township of0.009800000.009800000.009642070.00980000
Assiginack, Township of0.008425830.006763080.009800000.00980000
Atikokan, Township of0.009800000.009800000.009800000.00980000
Baldwin, Township of0.009800000.009800000.007965530.00980000
Barrie, City of0.009800000.010623840.009800000.00524134
Belleville, City of0.012500000.012500000.011220460.01250000
Billings, Township of0.006442360.009800000.009800000.00352821
Black River-Matheson, Township of0.009800000.009800000.008175160.00980000
Blind River, Town of0.009800000.009800000.009800000.00980000
Bonfield, Township of0.009800000.009800000.006683710.00980000
Brant, County of0.012500000.012500000.012500000.01250000
Brantford, City of0.012500000.012500000.012369300.01250000
Brethour, Township of0.004392620.009800000.009800000.00445422
Brockville, City of0.012500000.012500000.011427850.00980000
Bruce, County of0.009800000.012500000.009587200.00980000
Bruce Mines, Town of0.009800000.009800000.006581540.00980000
Burk’s Falls, Village of0.009800000.009800000.009558890.00980000
Burpee and Mills, Township of0.004941180.009800000.009800000.00980000
Callander, Municipality of0.009800000.009800000.008645360.00980000
Calvin, Township of0.006019630.009800000.009073640.00584711
Carling, Township of0.005570650.009800000.009800000.00980000
Casey, Township of0.004677170.009800000.009800000.00980000
Central Manitoulin, Township of0.006881660.009800000.009800000.00506696
Chamberlain, Township of0.003018520.004975700.009212660.00477412
Chapleau, Township of0.009800000.009800000.009800000.00980000
Chapple, Township of0.005930400.009800000.009800000.00459442
Charlton and Dack, Municipality of0.009800000.009800000.008967770.00980000
Chatham-Kent, Municipality of0.012365640.012500000.012488620.03657373
Chisholm, Township of0.009800000.006436930.009800000.00752763
Cobalt, Town of0.009800000.009800000.009800000.00980000
Cochrane, Town of0.009800000.009800000.007717250.00980000
Cockburn Island, Township of0.009800000.009800000.009800000.00980000
Coleman, Township of0.009800000.009800000.009800000.00980000
Conmee, Township of0.009800000.009800000.009800000.00980000
Cornwall, City of0.012500000.012500000.012500000.01250000
Dawson, Township of0.009800000.009800000.009800000.00980000
Dorion, Township of0.009800000.009800000.009800000.00980000
Dryden, City of0.009800000.009800000.009800000.00980000
Dubreuilville, Township of0.009800000.009800000.009800000.00980000
Dufferin, County of0.009183030.012500000.008560220.00792019
Durham, Region of0.009800000.012500000.009800000.00980000
Ear Falls, Township of0.009800000.009800000.009800000.00980000
East Ferris, Municipality of0.009800000.009800000.009800000.00980000
Elgin, County of0.009800000.012500000.009800000.23687812
Elliot Lake, City of0.009800000.009800000.008195600.00980000
Emo, Township of0.009800000.009800000.009800000.00980000
Englehart, Town of0.009800000.009800000.009800000.00980000
Espanola, Town of0.009800000.009800000.009800000.00980000
Essex, County of0.012295140.012500000.012500000.01122591
Evanturel, Township of0.009800000.009800000.009800000.00980000
Fauquier-Strickland, Township of0.009800000.004311490.005804490.00980000
Fort Frances, Town of0.009800000.009800000.009800000.00980000
French River, Municipality of0.009800000.009800000.009800000.00980000
Frontenac, County of0.012500000.012500000.009800000.01250000
Gananoque, Separated Town of0.012500000.012500000.009800000.00980000
Gauthier, Township of0.005896740.008830390.009800000.00962973
Gillies, Township of0.009800000.009800000.009800000.00980000
Gordon/Barrie Island, Municipality of0.009734630.009800000.009800000.00980000
Gore Bay, Town of0.009800000.008843410.009800000.00980000
Greenstone, Municipality of0.009800000.009800000.003432990.00980000
Grey, County of0.012500000.012500000.009800000.01250000
Guelph, City of0.011025520.012500000.012500000.00980000
Haldimand, County of0.011635090.012500000.012500000.01250000
Haliburton, County of0.009800000.009800000.009800000.00663886
Halton, Region of0.007705520.010981840.009800000.00864766
Hamilton, City of0.009800000.011664090.009800000.01680173
Harley, Township of0.009800000.009800000.009800000.00980000
Harris, Township of0.009800000.005217830.009800000.00980000
Hastings, County of0.009449510.009800000.009363850.00669159
Hearst, Town of0.009800000.009800000.007153680.00663570
Hilliard, Township of0.009800000.009800000.009800000.00980000
Hilton Beach, Village of0.009800000.009800000.009800000.00980000
Hilton, Township of0.009800000.009800000.009800000.00980000
Hornepayne, Township of0.009800000.009800000.009800000.00980000
Hudson, Township of0.009800000.009800000.005842440.00980000
Huron, County of0.009800000.009800000.004587160.00677916
Huron Shores, Municipality of0.009800000.009800000.009800000.00980000
Ignace, Township of0.009800000.009800000.008537350.00980000
Iroquois Falls, Town of0.009800000.009800000.008032220.00980000
James, Township of0.009800000.009800000.009800000.00980000
Jocelyn, Township of0.009800000.009800000.009800000.00929572
Johnson, Township of0.009800000.009800000.007070600.00980000
Joly, Township of0.008104840.009800000.009800000.00980000
Kapuskasing, Town of0.009800000.009800000.007633200.00980000
Kawartha Lakes, City of0.009800000.012500000.012500000.00980000
Kearney, Town of0.006027940.007896390.009800000.00980000
Kenora, City of0.009800000.009800000.009800000.00980000
Kerns, Township of0.005961580.009800000.008357800.00980000
Killarney, Municipality of0.005685690.009800000.009800000.00353645
Kingston, City of0.012500000.012500000.012085650.00980000
Kirkland Lake, Town of0.009800000.009800000.009800000.00980000
La Vallee, Township of0.009061640.009800000.009800000.00115600
Laird, Township of0.009800000.009800000.009800000.00980000
Lake of the Woods, Township of0.007729290.009800000.009800000.00802319
Lambton, County of0.012375200.012500000.009800000.03964162
Lanark, County of0.012500000.012500000.012500000.00980000
Larder Lake, Township of0.009800000.009800000.009800000.00980000
Latchford, Town of0.009800000.009800000.009800000.00980000
Leeds and Grenville, United Counties of0.012500000.012500000.012194500.01133835
Lennox and Addington, County of0.012500000.012500000.009800000.01250000
London, City of0.012500000.012500000.012500000.01250000
Macdonald, Meredith and Aberdeen Additional, Township of0.009800000.009800000.009012970.00980000
Machar, Township of0.007837630.006556200.005939860.00980000
Machin, Township of0.009800000.005298840.009800000.00980000
Magnetawan, Municipality of0.007095820.009693270.009800000.00980000
Manitouwadge, Township of0.009800000.009800000.009800000.00980000
Marathon, Town of0.009800000.009800000.009800000.00980000
Markstay-Warren, Municipality of0.009800000.007722810.009800000.00980000
Matachewan, Township of0.009800000.009800000.009800000.00980000
Mattawa, Town of0.009800000.009800000.009800000.00980000
Mattawan, Township of0.009800000.009800000.009800000.00980000
Mattice-Val Côté, Township of0.009800000.009800000.004450550.00980000
McDougall, Township of0.007649240.009800000.009800000.00764924
McGarry, Township of0.009800000.004189960.009800000.00980000
McKellar, Township of0.009800000.009800000.009800000.00980000
McMurrich/Monteith, Township of0.009000690.004256280.002068410.00980000
Middlesex, County of0.012207200.012500000.011447060.00980000
Moonbeam, Township of0.009800000.009800000.009800000.00980000
Moosonee, Town of0.006782280.009800000.009800000.00980000
Morley, Township of0.009800000.009800000.009800000.00980000
Muskoka, District Municipality of0.006810190.007996990.004259210.00790439
Nairn and Hyman, Township of0.009800000.009800000.009800000.00980000
Neebing, Municipality of0.003967530.009800000.009800000.00571707
Niagara, Region of0.009800000.012500000.009800000.01714649
Nipigon, Township of0.009800000.009800000.009800000.00980000
Nipissing, Township of0.009337280.002474590.009800000.00684276
Norfolk, County of0.012500000.012500000.012500000.00980000
North Bay, City of0.009800000.009800000.009800000.00980000
Northeastern Manitoulin and the Islands, Town of0.009352490.009800000.009800000.00667984
Northumberland, County of0.012500000.012500000.010966330.01250000
O’Connor, Township of0.009233380.009800000.009800000.00980000
Oliver Paipoonge, Township of0.009800000.009800000.009800000.00980000
Opasatika, Township of0.009652860.009800000.005399440.00498043
Orillia, City of0.011344450.012500000.012500000.01146075
Ottawa, City of0.009700380.012500000.012500000.01148666
Owen Sound, City of0.012500000.012500000.009800000.01250000
Oxford, County of0.012500000.012500000.009800000.01250000
Papineau-Cameron, Township of0.008960910.009800000.005931690.00639835
Parry Sound, Town of0.008522670.006502660.009800000.00980000
Peel, Region of0.009447270.010660320.011890490.00831729
Pelee, Township of0.009800000.009800000.009800000.00980000
Pembroke, City of0.012500000.012500000.009800000.00980000
Perry, Township of0.008325010.005967910.005900760.00980000
Perth, County of0.009800000.012500000.012500000.00980000
Peterborough, City of0.012500000.012500000.009800000.00980000
Peterborough, County of0.009800000.012500000.009800000.00980000
Pickle Lake, Township of0.005538690.000497040.009800000.00483683
Plummer Additional, Township of0.009800000.009800000.007521620.00980000
Powassan, Municipality of0.009451880.009800000.007537750.00980000
Prescott and Russell, United Counties of0.009800000.012500000.009800000.00980000
Prescott, Separate Town of0.012500000.012500000.009800000.00980000
Prince, Township of0.009800000.009800000.009800000.00980000
Prince Edward, County of0.007060310.012500000.005081850.00223960
Quinte West, City of0.012500000.012500000.009800000.00980000
Rainy River, Town of0.009800000.009800000.009800000.00980000
Red Lake, Municipality of0.009800000.009800000.009800000.00980000
Red Rock, Township of0.009800000.009800000.009800000.00980000
Renfrew, County of0.012500000.012500000.009800000.00980000
Ryerson, Township of0.006921520.009800000.009800000.00980000
Sables-Spanish Rivers, Township of0.009800000.009800000.009800000.00980000
Sault Ste. Marie, City of0.009800000.009800000.009800000.00980000
Schreiber, Township of0.009800000.009800000.009800000.00980000
Seguin, Township of0.006669740.009800000.009800000.00406447
Shuniah, Township of0.009800000.009800000.009800000.00980000
Simcoe, County of0.009800000.012500000.012375180.00980000
Sioux Lookout, Municipality of0.009800000.009800000.009800000.00980000
Sioux Narrows-Nestors Falls, Township of0.009800000.007293660.009800000.00980000
Smiths Falls, Separated Town of0.012500000.012500000.012315200.00980000
Smooth Rock Falls, Town of0.009800000.009800000.009081770.00980000
South Algonquin, Township of0.004961930.009800000.009800000.00766612
South River, Village of0.009772140.008159260.004121220.00980000
Spanish, Town of0.009800000.009800000.009800000.00980000
St. Charles, Municipality of0.005779100.009800000.009800000.00620364
St. Joseph, Township of0.007705630.009800000.009800000.00661451
St. Marys, Separated Town of0.009800000.012500000.012477780.00980000
St. Thomas, City of0.012500000.012500000.008876110.00980000
Stormont, Dundas and Glengarry, United Counties of0.012500000.012500000.009800000.05908938
Stratford, City of0.012500000.012500000.009800000.01250000
Strong, Township of0.006875040.009800000.005551030.00966360
Sudbury, City of Greater0.009800000.009800000.009800000.00980000
Sundridge, Village of0.009800000.009800000.006547690.00980000
Tarbutt, Township of0.009800000.009800000.009800000.00980000
Tehkummah, Township of0.009016770.009800000.009800000.00777024
Temagami, Municipality of0.009800000.009800000.009308420.00980000
Temiskaming Shores, Town of0.009800000.009800000.008099190.00980000
Terrace Bay, Township of0.009800000.009800000.009800000.00980000
The Archipelago, Township of0.006359080.007760300.009800000.00167740
The North Shore, Township of0.009800000.009800000.009800000.00980000
Thessalon, Town of0.009800000.008007810.006613810.00980000
Thornloe, Village of0.009800000.009800000.009800000.00980000
Thunder Bay, City of0.009800000.009800000.009800000.00980000
Timmins, City of0.009800000.009800000.009800000.00980000
Toronto, City of0.009800000.010672200.012500000.00980000
Val Rita-Harty, Township of0.009800000.009800000.006907630.00980000
Waterloo, Region of0.012500000.012500000.009800000.01250000
Wawa, Township of0.009800000.009800000.009800000.00980000
Wellington, County of0.009242360.012500000.012500000.00811182
West Nipissing, Municipality of0.009800000.009800000.009800000.00980000
White River, Township of0.009800000.009800000.009800000.00980000
Whitestone, Municipality of0.005863770.009800000.009800000.00980000
Windsor, City of0.012335190.012500000.012500000.00980000
York, Region of0.008966860.009800000.012500000.00528649
table 6 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2026 (Expressed as fractions of Assessed Value)
MunicipalityRate for the Commercial Property ClassRate for the Office Building Property ClassRate for the Shopping Centre Property ClassRate for the Parking Lots and Vacant Land Property Class
Chatham-Kent, Municipality of0.012500000.009800000.012500000.00980000
Espanola, Town of0.009800000.009800000.009800000.00980000
Essex, County of0.012500000.009800000.012295140.00633473
Hamilton, City of0.009800000.009800000.009800000.00980000
Kenora, City of0.009800000.009800000.009800000.00980000
Lambton, County of0.012500000.012500000.012500000.00679260
Marathon, Town of0.009800000.009800000.009800000.00980000
Ottawa, City of0.009800000.012500000.007759350.00549581
Sault Ste. Marie, City of0.009800000.009800000.009800000.00980000
Smooth Rock Falls, Town of0.009800000.009800000.009800000.00980000
Windsor, City of0.012500000.012500000.012500000.00822145
table 7 RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2026 (Expressed as fractions of assessed value)
MunicipalityRate for the Industrial Property ClassRate for the Large Industrial Property Class
Atikokan, Township of0.009800000.00980000
Chatham-Kent, Municipality of0.012500000.01250000
Dryden, City of0.009800000.00980000
Dubreuilville, Township of0.009800000.00980000
Ear Falls, Township of0.009800000.00980000
Elgin, County of0.012500000.01250000
Espanola, Town of0.009800000.00980000
Essex, County of0.012500000.01250000
Fort Frances, Town of0.009800000.00980000
Hamilton, City of0.011664090.01166409
Hearst, Town of0.009800000.00980000
Iroquois Falls, Town of0.009800000.00980000
James, Township of0.009800000.00980000
Kapuskasing, Town of0.009800000.00980000
Kenora, City of0.009800000.00980000
Lambton, County of0.012500000.01250000
Leeds and Grenville, United Counties of0.012500000.01250000
Lennox and Addington, County of0.012500000.01250000
Marathon, Town of0.009800000.00980000
Orillia, City of0.012500000.01250000
Ottawa, City of0.012500000.01250000
Owen Sound, City of0.012500000.01250000
Powassan, Municipality of0.009800000.00980000
Prescott and Russell, United Counties of0.012500000.01250000
Quinte West, City of0.012500000.01250000
Renfrew, County of0.012500000.01250000
Sault Ste. Marie, City of0.009800000.00980000
Smooth Rock Falls, Town of0.009800000.00980000
St. Marys, Separated Town of0.012500000.01250000
St. Thomas, City of0.012500000.01250000
Stormont, Dundas and Glengarry, United Counties of0.012500000.01250000
Sudbury, City of Greater0.009800000.00980000
Thessalon, Town of0.006534120.00980000
Thunder Bay, City of0.009800000.00980000
Timmins, City of0.009800000.00980000
Windsor, City of0.012500000.01250000
table 8 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2026 (Expressed as fractions of assessed value)
DistrictTerritoryRate for the Commercial Property ClassRate for the Industrial Property ClassRate for the Pipe Line Property ClassRate for the Landfill Property Class
AlgomaSault Ste. Marie Locality Education0.009800000.009800000.009800000.00980000
CochraneCochrane-Iroquois Falls Locality Education0.008868070.009800000.006983130.00829465
CochraneHearst Locality Education0.007439390.008692870.005169330.01030000
CochraneJames Bay Lowlands Locality Education0.009800000.009800000.009800000.00980000
CochraneKap SRF and District Locality Education0.009800000.003833340.006539760.00980000
KenoraDryden Locality Education (assessment roll numbers beginning with “6060”)0.009481840.009800000.009800000.00618298
KenoraDryden Locality Education (assessment roll numbers beginning with “6093”)0.009800000.009800000.009800000.00980000
KenoraDryden Locality Education (assessment roll numbers beginning with “6096”)0.009800000.009270980.009800000.00980000
KenoraKeewatin-Patricia District Locality Education0.008003010.009800000.009800000.00980000
KenoraKenora Locality Education0.009800000.009800000.009800000.00980000
KenoraRed Lake Locality Education0.007247160.009800000.009800000.00227545
KenoraSturgeon Lake Locality Education0.007364950.009800000.009800000.00980000
ManitoulinManitoulin Locality Education0.008310120.008542910.009800000.00980000
NipissingNipissing Combined School Boards0.009800000.009800000.009800000.00980000
NipissingTimiskaming Board of Education0.008445080.009800000.009800000.00980000
Parry SoundEast Parry Sound Board of Education0.008066750.009800000.008565340.00980000
Parry SoundSouth River Township School Authority0.008539650.009800000.009800000.00980000
Parry SoundWest Parry Sound Board of Education0.006545840.008815720.009800000.00980000
Rainy RiverAtikokan Locality Education0.009800000.009800000.009800000.00980000
Rainy RiverFort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)0.008829940.009800000.009800000.00980000
Rainy RiverFort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)0.007201290.005997740.009800000.00980000
Rainy RiverMine Centre DSA Locality Education0.002137340.003336620.009800000.00980000
SudburyAsquith Garvey DSA Locality Education0.004689310.005823150.009800000.00980000
SudburyChapleau Locality Education0.009029940.009800000.009800000.00980000
SudburyEspanola Locality Education0.009144230.006194430.009800000.00980000
SudburyFoleyet DSA Locality Education0.009800000.009800000.009800000.00980000
SudburyGogama DSA Locality Education0.007083920.009800000.009800000.00980000
SudburyMissarenda DSA Locality Education0.004566100.009800000.009800000.00980000
SudburySudbury Locality Education0.009800000.009800000.009800000.00980000
Thunder BayAllanwater DSA Locality Education0.002392590.009800000.009800000.00980000
Thunder BayArmstrong DSA Locality Education0.006007360.009800000.009800000.00980000
Thunder BayAuden DSA Locality Education0.000642400.009800000.009800000.00980000
Thunder BayFerland DSA Locality Education0.000496710.009800000.009800000.00980000
Thunder BayLake Superior Locality Education0.009800000.009800000.009800000.00980000
Thunder BayLakehead Locality Education0.009800000.009800000.009800000.00980000
Thunder BayNipigon Red Rock Locality Education0.005381400.009800000.009800000.00980000
Thunder BaySavant Lake DSA Locality Education0.005322190.009800000.009800000.00527440
Thunder BayUpsala DSA Locality Education0.005312440.003931110.003079240.00571328
TimiskamingKirkland Lake Locality Education0.009800000.009800000.009800000.00980000
TimiskamingTimiskaming Locality Education0.009800000.009800000.009800000.00980000