GENERAL

CONTENTS Sections PART I INTERPRETATION Vacant Land 1-1.1 PART II CLASSES OF REAL PROPERTY Classes 2 Residential Property Class 3 Multi-Residential Property Class 4 Commercial Property Class 5 Industrial Property Class 6 Pipe Line Property Class 7 Farm Property Class 8-8.1 Managed Forests Property Class 8.2-9.7 New Multi-Residential Property Class 10 Office Building Property Class 11 Shopping Centre Property Class 12 Parking Lots and Vacant Land Property Class 13 Residual Commercial Property Class 13.1 Large Industrial Property Class 14 Professional Sports Facility Property Class 14.1 Resort Condominium Property Class 14.2 Landfill Property Class 14.3 Aggregate Extraction Property Class 14.4 Classification of Buildings and Structures that become Vacant 15 Mobile Homes 16 Hotels 17 Grain Elevators 17.1-18 PART III SUBCLASSES OF REAL PROPERTY Farm Land awaiting Development 19 Vacant Land 20 Excess Land 21 Small-Scale On-Farm Business Subclasses 22 New Multi-Residential Property (Municipal Reduction) Subclass 22.1 Affordable Rental Housing Subclass 22.1.1 Subclass for Property Used for Aggregate Extraction 22.2 PART III.0.1 CREATIVE ENTERPRISE FACILITIES SUBCLASS Definitions and Application 23-23.0.1 Creative Enterprise Facilities Subclass 23.0.2 Application 23.0.3 Requests for Reconsideration 23.0.4 Appeals 23.0.5 PART III.0.2 SMALL BUSINESS SUBCLASS Application and Definitions 23.0.6-23.0.7 Small Business Subclass 23.0.8 Inclusion in Subclass 23.0.9 Requirement to Submit Application 23.0.10 Requests for Reconsideration 23.0.11 Appeals 23.0.12 PART III.1 EXEMPTIONS Land leased and occupied by universities 23.0.13 Non-Profit Hospices 23.1 Non-Profit Long-Term Care Homes 23.1.1 Forestry Purposes 23.1.2 PART III.2 EXEMPTION FROM TAXATION FOR CEMETERIES, BURIAL SITES AND CREMATORIUMS 23.2-23.5 PART IV EXEMPT CONSERVATION LAND Determination of Conservation Land 24-26 Application of Part 27 PART V DISPUTES RELATING TO THE FARM PROPERTY CLASS Definitions 29-29.1 Requests for Reconsideration under Section 39.1 of the Act 30 Appeals under Section 40 of the Act 31-32 PART V.1 ASSESSMENT OF THE MANAGED FORESTS PROPERTY CLASS AND RELATED LAND Determination of Current Value 32.1 Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class 32.2 PART VI DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS Definitions 33 Requests for Reconsideration under Section 39.1 of the Act 34 Appeals under Section 40 of the Act 35 Special Consideration if Deadline Missed 36 PART VII DISPUTES RELATING TO CONSERVATION LAND Definitions 37 Requests for Reconsideration under Section 39.1 of the Act 38 Appeals under Section 40 of the Act 39 Special Consideration if Deadline Missed 40 PART VIII ASSESSMENT OF PIPE LINES Assessed Value for Specified Years 41-41.1, 41.2 Assessed Value of Pipe Line in a Right-of-Way or Easement 42 PART VIII.1 ASSESSMENT OF RENEWABLE ENERGY INSTALLATIONS Interpretation 42.1 Renewable Energy Sources: Sun, Wind, Anaerobic Digestion of Organic Matter 42.2-42.4 Wind Turbine Towers 42.5 Systems for Energy Conservation or Energy Efficiency 42.6 PART IX MISCELLANEOUS Enumeration for Municipal Elections and Elections in Non-Municipal Territory 42.7 Procedure for School Support Applications 43 Mine Tailings Management Area 43.1 Landfilling Site 43.2-43.3 Land to which Subsection 19 (5.0.1) of the Act Applies 44-44.2 Subsection 19 (5.4) of the Act — Farm Land Awaiting Development 45 Airport Authorities 45.1 New Residential Unit — Exempt Portion 45.2 Current Value of Hotels 45.3 Condominium Hotel Valuation 45.3.1 Public Utility Landfills 45.3.2 Residential Communities 45.4 Third Party Signs 45.5 Subsection 19 (5.2) of the Act — Current Use Valuation 46 Additional Information on Assessment Roll under Subsection 14 (1) of the Act 47-47.2 Adjustments under Section 19.1 of the Act 48-48.5 Different Valuation Days for the Purposes of Section 19.2 of the Act 48.6 Prescribed Property Classes for the Purposes of Subsection 19.1 (2) of the Act 49 Exceptions to Subsection 33 (1) of the Act 49.1 Appeals 50 PART IX.1 TABLES RE ASSESSMENT OF MANAGED FORESTS PROPERTY CLASS Table 1 Managed forest values by geographic area and land band Table 2 Managed forest values by land band PART X TABLES RE ASSESSMENT OF PIPE LINES Table 1 Offshore pipe lines — 2017 to 2026 taxation years Table 2 Plastic field gathering pipe lines and plastic gas distribution pipe lines — 2017 to 2026 taxation years Table 3 Pipe lines other than those to which table 1 or 2 applies — 2017 to 2026 taxation years Table 4 Depreciation rates for offshore pipe lines — 2017 to 2026 taxation years Table 5 Pipe lines other than those to which table 4 applies — 2017 to 2026 taxation years PART I INTERPRETATION Vacant Land 1. (1) The following land, if it is not being used, is vacant land for the purposes of this Regulation: 1. Land that has no buildings or structures on it. 2. Land upon which a building or structure is being built. 3. Land upon which a building or structure has been built if no part of the building or structure has yet been used. 4. Land upon which a building or structure has been built if the building or structure is substantially unusable. O. Reg. 282/98, s. 1 (1). (2) For greater certainty, any occupation of a building or structure is a use for the purposes of paragraph 3 of subsection (1) and once a building or structure has been occupied the land upon which the building or structure is located cannot be vacant land unless the building or structure becomes substantially unusable. O. Reg. 282/98, s. 1 (2). (3) A portion of a parcel of land is vacant land for the purposes of this Regulation if, (a) there is no building or structure on the portion of the parcel or there is a building or structure on the portion but no part of the building or structure has yet been used; (b) there is a building or structure on the rest of the parcel; and (c) the portion of the parcel is zoned for a kind of development that is different from the development on the rest of the parcel. O. Reg. 282/98, s. 1 (3). 1.1 Revoked: O. Reg. 575/06, s. 1. PART II CLASSES OF REAL PROPERTY Classes 2. The following classes of real property are prescribed for the purposes of the Act: 1. The residential property class. 2. The multi-residential property class. 3. The commercial property class. 4. The industrial property class. 5. The pipe line property class. 6. The farm property class. 7. The managed forests property class. 8. The new multi-residential property class. 9. The office building property class. 10. The shopping centre property class. 11. The parking lots and vacant land property class. 11.1 The residual commercial property class. 12. The large industrial property class. 13. The professional sports facility property class. 14. The resort condominium property class. 15. The landfill property class. 16. The aggregate extraction property class. O. Reg. 282/98, s. 2; O. Reg. 174/00, s. 1; O. Reg. 363/03, s. 1; O. Reg. 273/13, s. 1; O. Reg. 449/16, s. 1; O. Reg. 370/24, s. 1. Residential Property Class 3. (1) The residential property class consists of the following: 1. Land used for residential purposes that is, i. land that does not have seven or more self-contained units, ii. a unit or proposed unit, as defined in the Condominium Act, 1998, iii. land owned by a co-operative, as defined in the Co-operative Corporations Act, the primary object of which is to provide housing to its members or land leased by such a co-operative if the term of the lease is at least 20 years, iv. land with seven or more self-contained units owned by a corporation with or without share capital each shareholder or member of which has a right, by virtue of being a shareholder or member of the corporation, to occupy one of the units, v. land with seven or more self-contained units owned by individuals only, each of whom has an undivided interest in the land and a right, arising from a contract with the other owners, to occupy one of the units, vi. land with self-contained units, organized as what is commonly known as a timeshare, that, A. is owned by persons, each of whom has an undivided interest in the land and a right to occupy a unit on a periodic basis for at least one week at a time, or B. is leased by persons, for terms of at least 20 years, each of whom has a right to occupy a unit on a periodic basis for at least one week at a time, vii. a group home as defined in subsection 163 (3) of the Municipal Act, 2001, viii. a care home, as defined in the Residential Tenancies Act, 2006, that does not have seven or more self-contained units and that is not included in the commercial property class under paragraph 2 of subsection 5 (1), ix. land used for residential purposes on a seasonal basis, including campgrounds, x. land with self-contained units, organized as what is commonly known as a life lease project, in respect of which individuals (referred to in this subparagraph as “purchasers”) have each entered into an agreement to purchase a right (referred to in this subparagraph as the “life lease interest”) to occupy a unit for residential purposes within the project, if, A. the term, not including renewals, of the life lease interest is equal to or greater than 20 years or is equal to the lifetime of the purchasers, B. the purchasers have made one or more payments to the owner of the land on account of the purchase, and C. the purchasers have a right to sell, transfer or otherwise dispose of the life lease interest in a manner determined under the terms of the agreement for the purchase, xi. land that is a municipally-licensed rooming house, xii. a recreational facility that is operated on a not-for-profit basis, if the use of the facility is restricted to residents of units in a residential subdivision, land-lease community or condominium or townhouse complex, as well as their guests, and if the facility is not open to the general public. xiii. Revoked: O. Reg. 1/12, s. 1. xiv. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010. 2. Land not used for residential purposes that is, i. farm land to which subsection 19 (5) of the Act applies for the taxation year for which the land is being classified, other than land in the farm property class or land prescribed under section 44, ii. land used by a non-profit organization for child care purposes that is either, A. land owned by the organization, or B. land leased by the organization, other than land that would otherwise be in the commercial property class or the industrial property class, iii. land owned by a religious organization other than land occupied by a tenant and used for a commercial activity, iv. land owned and occupied by a non-profit service organization, a non-profit private club, a non-profit cultural organization or a non-profit recreational sports club, other than land used as a golf course or ski resort, v. land owned by a conservation authority, other than land occupied by a tenant and used for a commercial activity or land used as a golf course or ski resort, vi. land used as a golf course, including buildings or structures used for the purpose of maintaining the golf course, but not including any other buildings and structures and the land used in connection with those other buildings or structures, vii. land used as a driving range for at least four consecutive months a year but not including any buildings and structures and the land used in connection with those buildings or structures, viii. land used as a ski resort, including ski-lifts and buildings or structures used for the purpose of maintaining ski hills or trails, but not including any other buildings and structures and the land used in connection with those other buildings or structures, ix. vacant land principally zoned for residential development but not principally zoned for multi-residential development, x. buildings used exclusively for the purposes of storing private aircraft and land on which those buildings are located, xi. land used to provide horse trail rides or horse riding lessons to the public. 3. For the 2000 and subsequent taxation years, the portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act and that is not in the farm property class, the industrial property class or the aggregate extraction property class. O. reg. 282/98, s. 3 (1); O. Reg. 351/99, s. 1; O. Reg. 356/00, s. 1 (1, 2); O. Reg. 54/01, s. 1 (1); O. Reg. 362/03, s. 1; O. Reg. 363/03, s. 2 (1-3); O. Reg. 198/04, s. 2; O. Reg. 100/05, s. 1 (1); O. Reg. 536/05, s. 1; O. Reg. 212/07, s. 1; O. Reg. 528/07, s. 1; O. Reg. 372/10, s. 1; O. Reg. 1/12, s. 1; O. Reg. 68/14, s. 1; O. Reg. 325/16, s. 1 (1-5); O. Reg. 370/24, s. 2. (2) Land described in subparagraph iv or v of paragraph 1 of subsection (1) is included in the residential/farm property class for 1999, 2000, 2001 or 2002 or in the residential property class for 2003 to 2016 only if the land was included in the residential/farm property class for the 1998 taxation year under subparagraph iv or v of paragraph 1 of subsection (1) as it read on December 31, 2002. O. Reg. 363/03, s. 2 (4); O. Reg. 325/16, s. 1 (6). (2.1) In subparagraph 2 iv of subsection (1), “cultural organization” means an organization that is established and maintained for cultural activities for Canadians of a specific ethnic origin, including First Nations peoples; (“organisme culturel”) “service organization” means an organization whose primary function is to provide services to promote the welfare of the community and not only to benefit its members. (“organisme de services”) O. Reg. 356/00, s. 1 (3). (3) In subparagraph vii of paragraph 2 of subsection (1), “driving range” means an outdoor practice area for driving golf balls. O. Reg. 282/98, s. 3 (3). (4) In subparagraph 2 x of subsection (1), “private aircraft” means an aircraft that is owned by one or more individuals and used exclusively for the recreational purposes of the owner or owners and not for any commercial purposes. O. Reg. 54/01, s. 1 (2). (5) If the assessment corporation requests the owner of land to verify that all aircraft stored in buildings are private aircraft, the owner shall do so before the land and buildings are classified in the residential property class under subparagraph 2 x of subsection (1). O. Reg. 54/01, s. 1 (2); O. Reg. 363/03, s. 2 (5). (5.1) Paragraph 1 of subsection (1), as amended by subsection 1 (1) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). (5.2) Subparagraph 2 iv of subsection (1), as amended by subsection 1 (2) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). (6) Subparagraph 2 xi of subsection (1) applies to the 2004 and subsequent taxation years. O. Reg. 100/05, s. 1 (2). (7) Subsection (2.1), as made by subsection 1 (3) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. O. Reg. 325/16, s. 1 (7). Multi-Residential Property Class 4. (1) The multi-residential property class consists of the following: 1. Land used for residential purposes that has seven or more self-contained units other than land included in the residential property class under paragraph 1 of subsection 3 (1). 2. Vacant land principally zoned for multi-residential development. O. Reg. 282/98, s. 4 (1); O. Reg. 363/03, s. 3. (2) Land in the new multi-residential property class is not included in the multi-residential property class. O. Reg. 282/98, s. 4 (2). Commercial Property Class 5. (1) The commercial property class consists of the following: 1. Land and vacant land that is not included in any other property class. 2. A care home, as defined in the Residential Tenancies Act, 2006, to which that Act does not apply, that is operated with the intention of generating a profit and that does not have seven or more self-contained units. 3. If a portion of land is in the office building property class, any other portion of the land that is not included in any other property class. 4. If a portion of land is in the shopping centre property class, any other portion of the land that is not included in any other property class. O. Reg. 282/98, s. 5; O. Reg. 68/14, s. 2. (1.1) Revoked: O. Reg. 575/06, s. 2. (2) For the 2000 and subsequent taxation years, a building that is used exclusively for storage purposes at the site where manufacturing, production or processing takes place is included in the commercial property class if the building is, (a) not attached to a building or structure or portion of a building or structure that is included in the industrial property class; or (b) linked to a building or structure or portion of a building or structure that is included in the industrial property class by means of a minimal connection or corridor constructed only for the purpose of moving material or goods between the buildings. O. Reg. 356/00, s. 2. (3) For 2005 and subsequent years, the following land shall be included in the commercial property class but only if the land is owned by the University of Windsor and occupied by DaimlerChrysler Canada Inc.: 1. The University of Windsor/DaimlerChrysler Canada Automotive Research and Development Centre located at 3939 Rhodes Drive in the City of Windsor and having assessment roll number 37 39 070 301 06500 0000 and the legal description Concession 3, Parts of Lots 103-105 designated as Part 1 on Registered Plan 12R-8104, as set out on the assessment roll. O. Reg. 399/04, s. 1. Industrial Property Class 6. (1) The industrial property class consists of the following: 1. Land used for or in connection with, i. manufacturing, producing or processing anything, ii. research or development in connection with manufacturing, producing or processing anything, iii. storage, by a manufacturer, producer or processor, of anything used or produced in such manufacturing, production or processing if the storage is at the site where the manufacturing, production or processing takes place, or iv. retail sales by a manufacturer, producer or processor of anything produced in manufacturing, production or processing, if the retail sales are at the site where the manufacturing, production or processing takes place but are not on land to which section 44 applies. 2. Vacant land principally zoned for industrial development. O. Reg. 282/98, s. 6 (1); O. Reg. 536/05, s. 2. (2) The following are included in the industrial property class: 1. Land used to manufacture or transform electricity. 2. For the 1998 and 1999 taxation years, land used for mining, quarrying, producing oil or gas or extracting anything from the earth. 2.1 For the 2000 and subsequent taxation years, land used for mining, producing oil or gas or extracting anything from the earth. This paragraph does not apply to, i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or ii. land that would be required to be licensed under Part II the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act. 2.2 For the 2000 to 2024 taxation years, the portion of, i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or ii. land that would be required to be licensed under Part II of the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act, that is used for, iii. extracting anything from the earth, iv. excavating, v. processing extracted or excavated material, vi. stockpiling extracted or excavated material, or vii. stockpiling overburden. 2.3 For the 2000 to 2024 taxation years, roadways and structures on a portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act if the roadway or structure is used in connection with an activity listed in paragraph 2.2. 3. Shipyards and dry docks. 4. Revoked: O. Reg. 257/14, s. 1. 5. A sewage or water treatment plant other than a plant owned by a commission as defined in subsection 27 (1) of the Act. O. Reg. 282/98, s. 6 (2); O. Reg. 351/99, s. 2; O. Reg. 257/14, s. 1; O. Reg. 370/24, s. 3. (3) A building used exclusively for office or administrative purposes is not included in the industrial property class unless it is attached to a building or structure included in the industrial property class. O. Reg. 282/98, s. 6 (3). (3.1) Revoked: O. Reg. 356/00, s. 3. (4) Land in the large industrial property class is not included in the industrial property class. O. Reg. 282/98, s. 6 (4). Pipe Line Property Class 7. The pipe line property class consists of pipe lines within the meaning of subsection 25 (1) of the Act. O. Reg. 282/98, s. 7. Farm Property Class 8. (1) The farm property class consists of land determined in accordance with this section and section 8.1 to be farmland. O. Reg. 499/99, s. 1 (1); O. Reg. 363/03, s. 4 (1). (2) Land used for farming, including outbuildings is farmland for a taxation year if the following requirements are satisfied: 1. A farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land. 2. Subsection 19 (5) of the Act applies to the land for the taxation year but the land is not land to which section 44 applies. 3. The land is owned by, i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv. a non-profit corporation without share capital, including a co-operative corporation under the Co-operative Corporations Act, more than 50 per cent of whose members are individuals described in subparagraph i, v. a trust more than 50 per cent of whose beneficiaries are individuals described in subparagraph i, or vi. a corporation that does not issue shares and does not have members. 4., 5. Revoked: O. Reg. 230/22, s. 1 (1). 6. Revoked: O. Reg. 325/16, s. 2 (1). 7. For the taxation years 2001 to 2020, inclusive, other than the 2013 taxation year, the person carrying on the farming business was issued a registration number under the Farm Registration and Farm Organizations Funding Act, 1993 in the year before the taxation year, unless an order was made under section 22 of that Act that the person is not required to file a farming business registration form. 7.1 For the 2013 taxation year, the person carrying on the farming business has an annual gross income from the farming business that is equal to or exceeds the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 8. For the 2021 and subsequent taxation years, the person carrying on the farming business was issued, in the year before the taxation year, a farming business registration number under the Farm Registration and Farm Organizations Funding Act, 1993 or a registration number under that Act as it read on December 31, 2020, unless, i. an order has been made under section 22 of that Act that the person is not required to obtain a farming business registration number, or ii. an order has been made under section 22 of that Act, as it read on December 31, 2020, that the person was not required to obtain a registration number. 9. If paragraph 7, 7.1 or 8, as the case may be, does not apply because the annual gross income of the farming business is less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 or because the farming business commenced during the taxation year, the requirements set out in subsection (3) are met. O. Reg. 282/98, s. 8 (2); O. Reg. 499/99, s. 1 (2-4); O. Reg. 363/03, s. 4 (2); O. Reg. 419/04, s. 1 (1, 2); O. Reg. 536/05, s. 3; O. Reg. 288/12, s. 1; O. Reg. 325/16, s. 2 (1); O. Reg. 43/21, s. 1 (1-3); O. Reg. 230/22, s. 1 (1, 2). (2.0.1) For greater certainty, farmland does not include land and buildings used for residential purposes, including a residence to which subsection 19 (5) of the Act applies. O. Reg. 493/22, s. 1 (1). (2.1) The Administrator may exempt a person carrying on a farming business from the requirements of paragraph 8 of subsection (2) for a taxation year if, (a) in the taxation year, the person was issued a farming business registration number under the Farm Registration and Farm Organizations Funding Act, 1993; (b) the Administrator is satisfied that, (i) the person would have been issued a farming business registration number for the year before the taxation year if the person had submitted an application in accordance with the timelines set out in Ontario Regulation 722/93 (Filing Dates) made under the Farm Registration and Farm Organizations Funding Act, 1993, and (ii) there are mitigating circumstances explaining why the person did not meet the deadline; and (c) in any of the previous 4 taxation years, the Administrator has not granted an exemption under this subsection to the person. O. Reg. 230/22, s. 1 (3). (3) For the purposes of paragraph 9 of subsection (2), the requirements that must be met are the requirements set out in one of the following paragraphs: 1. In the opinion of the Administrator under Part V, i. the year to which the annual gross income from farming relates was not a normal production year for the farming business, including for the reason that it is a new farming business, and ii. the annual gross income of the farming business for that year would have been equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 if the year had been a normal production year for the farming business. 2. The person carrying on the farming business owns the land and, i. the farming business provided an annual gross income that is more than zero, ii. there is a period of at least 10 years before the taxation year in which, A. either the owner or the owner’s spouse owned the land and carried on the farming business, and B. either the land was classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the land was included in the farm property class, and iii. the age or illness of the owner or his or her spouse or the death of the owner’s spouse was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 3. A farming business commenced during the taxation year and the gross income of the farming business for the year to which the annual gross income from farming relates is equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. O. Reg. 282/98, s. 8 (3); O. Reg. 105/00, s. 1 (1); O. Reg. 419/04, s. 1 (3-5); O. Reg. 307/05, s. 1 (1); O. Reg. 325/16, s. 2 (2-4); O. Reg. 365/18, s. 1; O. Reg. 230/22, s. 1 (4-6). (3.1) If the requirements in paragraph 1 or 2 of subsection (3) have been met in respect of a farming business for a taxation year (referred to in this subsection as the “particular taxation year”), the Administrator may exempt the farming business from the requirements of paragraph 9 of subsection (2) for up to two taxation years immediately following the particular taxation year if any conditions that the Administrator considers necessary with respect to the granting of the exemption have been satisfied. O. Reg. 230/22, s. 1 (7). (4) Land used for farming is farmland if, (a) it is owned by a conservation authority and subsection 19 (5) of the Act applies to the land; or (b) it is owned by the Association of Community Pastures. O. Reg. 230/22, s. 1 (8). (4.1) Despite subsection (2), land used for farming, including outbuildings, is farmland if, (a) the land is owned by the Crown in right of Canada or a province, a Crown agent, a corporation owned, controlled or operated by the Crown, a municipality or a local board; (b) a farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land by a tenant of the land; (c) subsection 19 (5) of the Act applies to the land for the taxation year; and (d) the requirement in paragraph 8 of subsection (2) is satisfied in respect of the land for the taxation year. O. Reg. 363/03, s. 4 (3); O. Reg. 325/16, s. 2 (5); O. Reg. 230/22, s. 1 (9, 10). (5) Revoked: O. Reg. 230/22, s. 1 (11). (5.1) Land that is used to process tree sap is included in the farm property class if the following conditions are satisfied: 1. The land would be included in the farm property class if it were not used to process tree sap. 2. The tree sap is processed on the land into pure syrup or other pure products that contain no additives or preservatives. 3. At least 50 per cent of the tree sap processed on the land has been tapped from trees on land owned or leased by the farmer. O. Reg. 230/22, s. 1 (12). (5.2) For the purposes of subsection (5.1), the processing of tree sap includes the bottling or other packaging of, (a) pure syrup produced from the tree sap; and (b) pure products produced from the tree sap or syrup. O. Reg. 230/22, s. 1 (12). (5.3) Revoked: O. Reg. 1/12, s. 2. (5.4) Land that is used to process sour cherries is included in the farm property class if the following conditions are satisfied: 1. The land would be included in the farm property class if it were not used to process sour cherries. 2. The processing activities that occur on the land include cleaning, de-stemming, pitting, preserving or packing the sour cherries, but not the manufacture of products from sour cherries. 3. At least 50 per cent of sour cherries processed on the land had been harvested from trees on land owned or leased by the processor, or where the processor is a co-operative, on land owned or leased by its members. O. Reg. 370/09, s. 1; O. Reg. 230/22, s. 1 (13). (5.5) Despite subsection (2.0.1), land that is used as temporary housing for on-farm labourers is included in the farm property class if the following conditions are satisfied: 1. The housing is situated on land to which subsection 19 (5) of the Act applies and which is included in the farm property class. 2. The housing is not occupied on a year-round basis. O. Reg. 491/10, s. 1; O. Reg. 230/22, s. 1 (14); O. Reg. 493/22, s. 1 (2). (6) In this section, “Administrator” has the same meaning as in Part V; (“administrateur”) “annual gross income” means the annual gross income as determined under Ontario Regulation 782/20 (Determining Farm Income) made under the Farm Registration and Farm Organizations Funding Act, 1993; (“revenu brut annuel”) “spouse” has the same meaning as in Part III of the Family Law Act. (“conjoint”) O. Reg. 282/98, s. 8 (6); O. Reg. 105/00, s. 1 (3); O. Reg. 307/05, s. 1 (3); O. Reg. 43/21, s. 1 (4); O. Reg. 230/22, s. 1 (15). 8.1 (1) Land belongs to the farm property class only if the owner has complied with this section and section 8. O. Reg. 230/22, s. 2 (1); O. Reg. 493/22, s. 2. (1.1) Revoked: O. Reg. 230/22, s. 2 (1). (2) An owner who wishes to have land classified as belonging to the farm property class with respect to a taxation year shall apply for the classification to the Administrator. O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (2); O. Reg. 230/22, s. 2 (2). (3) An application made with respect to a taxation year shall be made on a form approved by the Administrator on or before August 31 of the year before the taxation year. O. Reg. 230/22, s. 2 (3). (3.1) If an application has been made under subsection (3) and the applicant’s land has been included in the farm property class for a taxation year, no application is required for the land to be included in the farm property class for a subsequent taxation year (referred to in this subsection as the “subsequent taxation year”) unless one or more of the following circumstances exist: 1. There has been a change in circumstances resulting in the land no longer meeting the requirements in paragraphs 1, 2 and 3 of subsection 8 (2) or in subsection 8 (5.1), (5.4) or (5.5) in the subsequent taxation year. 2. The land was included in the farm property class in the year before the subsequent taxation year on the basis that the requirements of subsection 8 (3) were met and, (i) the Administrator has not granted an exemption under subsection 8 (3.1) for the subsequent taxation year, and (ii) the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year. 3. The land was included in the farm property class in the year before the subsequent taxation year on the basis of an exemption under subsection 8 (3.1) and, (i) that exemption no longer applies in the subsequent taxation year, and (ii) the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year. 4. The land is no longer included in the farm property class as a result of subsection (7). O. Reg. 230/22, s. 2 (3). (4) If either of the following changes occurs, an owner whose land is included in the farm property class shall notify the Administrator as soon as possible following the change: 1. There is a change in eligibility of the land for classification as farmland under paragraph 1, 2 or 3 of subsection 8 (2). 2. There has been a change in information contained in the most recent application made under this section. O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (5); O. Reg. 230/22, s. 2 (4). (5) Upon making an application under this section, the owner must, (a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the determination of whether the land should continue to be classified as farmland; and (b) co-operate with the person carrying out the inspection under clause (a). O. Reg. 499/99, s. 2. (6) At any time after the Administrator determines, upon an application under this section, that land should be classified as farmland, the Administrator may conduct audits to verify that the land continues to be eligible to be classified as farmland and the owner must, (a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the verification of whether the land should continue to be classified as farmland; (b) co-operate with the person carrying out the inspection under clause (a); and (c) submit further information or documents as may be required by the Administrator in order to assist in the verification. O. Reg. 499/99, s. 2. (7) If an owner does not comply with subsection (5) or (6), the land will cease to be classified as farmland in the following taxation year. O. Reg. 499/99, s. 2. (8) The Administrator may permit a person to file an application on or before December 31 of the taxation year rather than on or before the date required under subsection (3) if, in the Administrator’s opinion, there are mitigating circumstances explaining why the application could not be made before the earlier deadline. O. Reg. 499/99, s. 2; O. Reg. 419/04, s. 2; O. Reg. 230/22, s. 2 (5). (9) In this section, “Administrator” has the same meaning as in Part V. O. Reg. 499/99, s. 2. table Revoked: O. Reg. 230/22, s. 2 (6). Managed Forests Property Class 8.2 In this section and sections 9 to 9.7, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under Part VI (“Disputes Relating to the Managed Forests Property Class”); (“administrateur”) “approved managed forest plan” means a managed forest plan that is approved by a managed forest plan approver as having been prepared in accordance with the Ontario government publication published in 2012 titled “Ontario Managed Forest Tax Incentive Program Guide”; (“plan de forêt aménagée approuvé”) “designated government agent” means a person described as the designated government agent in the Ontario government publication published in 2012 titled “Ontario Managed Forest Tax Incentive Program Guide”; (“mandataire désigné du gouvernement”) “managed forest plan approver” means a person designated by the Minister as a managed forest plan approver. (“agent approbateur de plan de forêt aménagée”) O. Reg. 406/06, s. 1; O. Reg. 297/20, s. 1. 9. (1) The managed forests property class consists of eligible land determined in accordance with this section and sections 9.1 to 9.7 to be managed forest land. O. Reg. 282/98, s. 9 (1); O. Reg. 406/06, s. 2 (1). (2) Land that is covered by a forest, and including outbuildings used for forest operations, is eligible land if the following requirements are satisfied: 1. The land is owned by, i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, i.1 two or more individuals as joint tenants or tenants in common if 50 per cent or more of the beneficial interest in the land is held by persons described in subparagraph i, ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv. a conservation authority, or v. a trust established by a person described in subparagraph i or ii, a partnership described in subparagraph iii or a conservation authority, but only if 50 per cent or more of the beneficial interest in the trust property is held by those persons, partnerships or conservation authorities. 2. The forest including any area included under subsections (3) and (4) is at least four hectares in size. 3. The land is all or part of a single parcel of land or, if the land consists of land from more than one parcel, the forest on land in each parcel satisfies the requirement in paragraph 2. 4. Subject to subsections (3) and (4), the forest has, per hectare, at least, i. 1,000 trees of any size, ii. 750 trees that, at a height of 11/3 metres, are more than 5 centimetres in diameter, iii. 500 trees that, at a height of 11/3 metres, are more than 12 centimetres in diameter, or iv. 250 trees that, at a height of 11/3 metres, are more than 20 centimetres in diameter. 5. The land is not licensed under the Aggregate Resources Act or zoned for aggregate extraction if that Act does not apply to the land. O. Reg. 282/98, s. 9 (2); O. Reg. 406/06, s. 2 (2-4); O. Reg. 394/08, s. 1. (3) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a) if the area does not exceed 10 per cent of the forest area on the land or parcel that satisfies the requirements described in paragraph 4 of subsection (2); and (b) if the area contributes to the objectives set out in the approved managed forest plan for the forest. O. Reg. 406/06, s. 2 (5). (4) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a) if the area cannot support trees through normal forest management activities because of natural constraints; (b) if the area does not exceed 25 per cent of the total area of the eligible land, excluding any area that forms part of the eligible land by virtue of subsection (3); and (c) if the area contributes to the objectives set out in the approved managed forest plan for the forest. O. Reg. 406/06, s. 2 (5). (5) Eligible land is managed forests land for a taxation year if the requirements set out in subsection (6), (7) or (8) are satisfied. O. Reg. 406/06, s. 2 (5); O. Reg. 297/20, s. 2. (6) If the eligible land was not classified as managed forests land for the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if an application under section 9.1 is approved. O. Reg. 406/06, s. 2 (5). (7) If the eligible land was classified as managed forests land for the previous year and if an application under section 9.2 or 9.4 to have the classification continued was required during the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if the application was approved. O. Reg. 406/06, s. 2 (5). (8) If the eligible land was classified as managed forests land for the previous year but no application under section 9.2 was required during the previous year, the eligible land is managed forests land for a year covered by the approved managed forest plan. O. Reg. 406/06, s. 2 (5). (9)-(12) Revoked: O. Reg. 406/06, s. 2 (5). 9.1 (1) If the owner of eligible land wishes to have it classified as managed forests land for a taxation year and if the land was not so classified for the previous taxation year, the owner shall apply in accordance with this section to have it classified as managed forests land. O. Reg. 406/06, s. 3; O. Reg. 230/22, s. 3. (2) The owner shall submit the completed application on or before June 30 of the previous year and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3; O. Reg. 297/20, s. 3 (1). (3) Revoked: O. Reg. 297/20, s. 3 (2). (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. 9.2 (1) If the owner of eligible land that is classified as managed forests land wishes to have the classification continued after the expiry of the approved managed forest plan that was submitted with the most recent prior application for classification of the land as managed forests land, the owner shall apply in accordance with this section to have the classification continued. O. Reg. 406/06, s. 3. (2) The owner shall submit the completed application on or before July 31 of the year preceding the year in which the approved managed forest plan expires, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (4) Revoked: O. Reg. 297/20, s. 4. 9.3 (1) This section applies, despite subsections 9 (7) and (8), if eligible land was classified as managed forests land pursuant to an application that was submitted before January 1, 2006. O. Reg. 406/06, s. 3. (2) If the land was classified as managed forests lands pursuant to an application that was submitted prior to 2001, the land is not classified as managed forests land for 2006 unless the owner submits a completed application on or before August 31, 2006, and the application satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) If the land was classified as managed forests land pursuant to an application that was submitted after 2000, the approved managed forest plan in effect for 2005 is deemed to expire at the end of the fifth year after the year in which the application was made, and the land shall continue to be classified as managed forests land for the extended term of the plan. O. Reg. 406/06, s. 3. (4) Despite subsection (3), the approved managed forest plans in effect for 2005 are deemed to expire at the end of the tenth year after the year in which the application referenced in subsection (3) was made and the land shall continue to be classified as managed forests land for the extended term of the plan if the owner applies in accordance with subsection (5). O. Reg. 406/06, s. 3. (5) The owner shall submit the completed application on or before August 31, 2006, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (6) Subject to subsection 9.7 (2), the Administrator shall approve an application under this section that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. 9.4 (1) If managed forests land changes owners, the land ceases to be classified as managed forests land. O. Reg. 406/06, s. 3. (2) The new owner of the land may submit an application to continue the classification of the land as managed forests land, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) The deadline for making an application under subsection (2) is the earlier of December 31 of the year in which the land is transferred to the new owner or 90 days after the land is transferred to the new owner. O. Reg. 406/06, s. 3. (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (5) If the application is approved, (a) the classification of the land is deemed, despite subsections (1) and 9 (7), to have continued without interruption for the entire year in which the application was made; and (b) the approved managed forest plan in effect immediately before the land was transferred to the new owner applies for the entire year in which the application was made. O. Reg. 406/06, s. 3. 9.5 For the purposes of subsections 9.1 (2), 9.2 (2), 9.3 (2) and (5) and 9.4 (2), the application must satisfy the following requirements: 1. The application must be made in a form approved by the Administrator and must be submitted to a designated government agent. 2. In the application, the owner must state that the land is eligible land. 3. In the application, the owner must agree to the following: i. To provide an approved forest management plan for the land for a term of 10 years commencing the year after the year in which the application is made, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.1 (2), 9.2 (2), 9.3 (2) or 9.4 (2). ii. To manage the forest in accordance with the plan. iii. To allow a person selected by the Minister of Natural Resources and Forestry to inspect the land and to inspect documents relating to the land to ensure that the land remains eligible land and to ensure that the forest is and has been managed in accordance with the plan. iv. To co-operate with the person in the course of the inspection. 4. In the application the owner must state, i. in an application under subsection 9.1 (2), if the land was classified as a managed forests for a year other than the previous taxation year and if the ownership of the land has not changed since then, that the land was managed in accordance with the approved managed forest plan during the term of the plan and that the owner did not fail to do anything which the owner agreed to do in the previous application, ii. in an application under subsection 9.2 (2) or 9.3 (2) or (5), that the land has been managed in accordance with the approved managed forest plan during the period since the date of the most recent prior application for classification of the land as managed forests land, and that the owner has not failed to do anything which the owner agreed to do in that application. O. Reg. 406/06, s. 3; O. Reg. 297/20, s. 5.

9.6 (1) The owner of managed forests land must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the most recent prior application under section 9.1, 9.2 or 9.4 for classification of the land as managed forests land. O. Reg. 406/06, s. 3. (2) Revoked: O. Reg. 297/20, s. 6. (3) The owner must submit the progress report to the Minister and the report must be prepared in a form acceptable to the Minister. O. Reg. 406/06, s. 3. (4) The owner shall notify the designated government agent if any of the following events occurs and shall give the designated government agent the particulars of the event: 1. A change that relates to the eligibility of the land for classification as managed forests land. 2. A sale of any portion of the land, including the proposed date of the transfer. 3. A change in any of the information contained in the most recent application for classification. 4. An increase or decrease in the size of the forest. O. Reg. 406/06, s. 3. 9.7 (1) Land ceases to be classified as managed forests land if, (a) it is not managed in accordance with the approved managed forest plan; (b) the owner fails to do anything which the owner agreed to do in the application under section 9.5; or (c) the requirements described in section 9.6 are not satisfied. O. Reg. 406/06, s. 3. (2) The Administrator may refuse to approve an application to classify land as managed forests land, (a) if the land ceased under subsection (1) to be classified as managed forests land after the date of the most recent prior application by the same owner in respect of the land; and (b) if the Administrator has determined that there is reason to believe that the owner would not manage the land in accordance with the approved managed forest plan, or would fail to satisfy the owner’s obligations described in section 9.5 or 9.6. O. Reg. 406/06, s. 3. New Multi-Residential Property Class 10. (1) Revoked: O. Reg. 264/17, s. 1 (1). (2) The new multi-residential property class consists of land described in paragraph 1 of subsection 4 (1) whose units have been built, or converted from a non-residential use, pursuant to a building permit issued, (a) on or after April 20, 2017; or (b) before April 20, 2017, if, at the time at which the permit was issued, a by-law was in force that opted to have the property class apply in the municipality, in accordance with subsection (1) of this section as it read immediately before it was revoked by O. Reg. 264/17. O. Reg. 264/17, s. 1 (2). (2.1) Despite subsection (2), the land owned by Ewart Angus Homes Inc. that is located at 268 Merton Street in the City of Toronto and has assessment roll number 19 04 103 050 02200 0000 is included in the new multi-residential property class commencing with the 2005 taxation year if the land would otherwise be in the multi-residential property class. O. Reg. 365/05, s. 1; O. Reg. 264/17, s. 1 (3). (3) Despite subsection (2), after being included in the new multi-residential property class for 35 taxation years, land ceases to be included in that class and is instead included in the multi-residential property class for subsequent taxation years. O. Reg. 264/17, s. 1 (4). (4) Despite subsections (2) and (3), land that ceased to be included in the new multi-residential property class under this subsection, as it read immediately before O. Reg. 264/17 came into force, remains excluded from the new multi-residential property class. O. Reg. 264/17, s. 1 (5). (5)-(7) Revoked: O. Reg. 264/17, s. 1 (6). Office Building Property Class 11. (1) The office building property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the office building property class apply within the municipality. O. Reg. 282/98, s. 11 (1); O. Reg. 198/04, s. 5 (1); O. Reg. 384/18, s. 1 (1). (2) The office building property class consists of the rentable area of an office building that would otherwise be in the commercial property class that exceeds 25,000 square feet. O. Reg. 282/98, s. 11 (2). (3) For the purposes of subsection (2), “office building” means, (a) a building that is used primarily for offices, (b) the part of a building that, but for this section, would otherwise be classified in the commercial property class if that part of the building is used primarily for offices. O. Reg. 282/98, s. 11 (3). (4) If all of the land the office building is part of is in the commercial property class and the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following: Share of assessed value = Assessed value of land × [(Rentable area – 25,000)/Rentable area] where, “Share of assessed value” means the assessed value of the land in the office building property class; “Assessed value of land” means the assessed value of the land; “Rentable area” means the rentable area, measured in square feet, of the office building and other structures on the land. O. Reg. 282/98, s. 11 (4). (5) If part of the land the office building is part of is in a class of real property other than the commercial property class or the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following: Share of assessed value = Assessed value of land × [(Rentable area – 25,000)/Rentable area] where, “Share of assessed value” means the assessed value of the land in the office building property class; “Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class; “Rentable area” means the rentable area, measured in square feet, of the parts of the office building and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class. O. Reg. 282/98, s. 11 (5). (6) For the purposes of this section, the following shall be deemed not to be in the commercial property class: 1. A hotel as defined in the Hotel Registration of Guests Act. 2. A shopping centre within the meaning of subsection 12 (3). O. Reg. 282/98, s. 11 (6). (7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International. O. Reg. 282/98, s. 11 (7). (8) Revoked: O. Reg. 384/18, s. 1 (2). (9) Revoked: O. Reg. 575/06, s. 3. Shopping Centre Property Class 12. (1) The shopping centre property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the shopping centre property class apply within the municipality. O. Reg. 282/98, s. 12 (1); O. Reg. 198/04, s. 6; O. Reg. 384/18, s. 2 (1). (2) The shopping centre property class consists of the rentable area of a shopping centre that would otherwise be in the commercial property class that exceeds 25,000 square feet. O. Reg. 282/98, s. 12 (2). (3) The following apply for the purposes of subsection (2): 1. “Shopping centre” means, i. a structure with at least three units that are used primarily to provide goods or services directly to the public and that have different occupants, or ii. a structure used primarily to provide goods or services directly to the public if the structure is attached to a structure described in subparagraph i on another parcel of land. 2. “Shopping centre” does not include any part of an office building within the meaning of subsection 11 (3). O. Reg. 282/98, s. 12 (3). (4) If all of the land the shopping centre is part of is in the commercial property class and the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following: Share of assessed value = Assessed value of land × [(Rentable area – 25,000)/Rentable area] where, “Share of assessed value” means the assessed value of the land in the shopping centre property class; “Assessed value of land” means the assessed value of the land; “Rentable area” means the rentable area, measured in square feet, of the shopping centre and other structures on the land. O. Reg. 282/98, s. 12 (4). (5) If part of the land the shopping centre is part of is in a class of real property other than the commercial property class or the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following: Share of assessed value = Assessed value of land × [(Rentable area – 25,000)/Rentable area] where, “Share of assessed value” means the assessed value of the land in the shopping centre property class; “Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class; “Rentable area” means the rentable area, measured in square feet, of the parts of the shopping centre and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class. O. Reg. 282/98, s. 12 (5). (6) For the purposes of this section, the following shall be deemed not to be in the commercial property class: 1. A hotel as defined in the Hotel Registration of Guests Act. 2. An office building within the meaning of subsection 11 (3). O. Reg. 282/98, s. 12 (6). (7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International. O. Reg. 282/98, s. 12 (7). (8) Revoked: O. Reg. 384/18, s. 2 (2). Parking Lots and Vacant Land Property Class 13. (1) The parking lots and vacant land property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the parking lots and vacant land property class apply within the municipality. O. Reg. 282/98, s. 13 (1); O. Reg. 198/04, s. 7; O. Reg. 384/18, s. 3 (1). (2) The parking lots and vacant land property class consists of the following land that would otherwise be in the commercial property class: 1. A parcel of land used exclusively for the parking of vehicles. 2. Vacant land. 3. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located. O. Reg. 282/98, s. 13 (2). (3) Revoked: O. Reg. 384/18, s. 3 (2). (4) For 2004 and subsequent years, a “railyard” mentioned in paragraph 3 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1. Land used for marshalling railway rolling stock. 2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. O. Reg. 349/03, s. 1. Residual Commercial Property Class 13.1 (1) For 2008 and subsequent years, the residual commercial property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the residual commercial property class apply within the municipality. O. Reg. 90/08, s. 1; O. Reg. 384/18, s. 4 (1). (2) The residual commercial property class consists of land that would otherwise be in the commercial property class other than land in the office building property class, the shopping centre property class, the parking lots and vacant land property class or the professional sports facility property class whether or not the municipality had opted to have all or any of the property classes apply within the municipality. O. Reg. 90/08, s. 1. (3) Revoked: O. Reg. 384/18, s. 4 (2). Large Industrial Property Class 14. (1) The large industrial property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the large industrial property class apply within the municipality. O. Reg. 282/98, s. 14 (1); O. Reg. 198/04, s. 8 (1); O. Reg. 384/18, s. 5 (1). (2) The large industrial property class consists of the following land that would otherwise be in the industrial property class: 1. A parcel or a portion of a parcel of land that is occupied by the same single occupant, if the total exterior measured area of the building or buildings or the parts of the building or buildings that are occupied by that occupant is greater than 125,000 square feet. 2. Revoked: O. Reg. 124/04, s. 1. 3. Revoked: O. Reg. 257/14, s. 2. 4. Land, the assessed value of which is greater than the total assessed value of all other land in the municipality that has passed the by-law that is in the industrial property class or that, but for this section, would otherwise be in the industrial property class. O. Reg. 282/98, s. 14 (2); O. Reg. 124/04, s. 1; O. Reg. 257/14, s. 2. (3) For the purposes of this section, “exterior measured area” means the exterior measured area of all floors including basements and mezzanines. O. Reg. 282/98, s. 14 (3). (4) Revoked: O. Reg. 384/18, s. 5 (2). (5) Revoked: O. Reg. 575/06, s. 4. Professional Sports Facility Property Class 14.1 (1) The professional sports facility property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the professional sports facility property class apply within the municipality. O. Reg. 174/00, s. 2; O. Reg. 198/04, s. 9; O. Reg. 384/18, s. 6 (1). (2) Subject to subsection (3), the professional sports facility property class shall include the property identified by the roll numbers set out in the following Table: Table Item Facility Roll number 1. Canadian Tire Centre 0614 000 816 00405 0000 0614 000 816 00410 0000 0614 000 816 00415 0000 0614 000 816 00420 0000 0614 000 816 00425 0000 0614 000 816 00430 0000 0614 000 816 00435 0000 0614 000 816 00440 0000 0614 000 816 00445 0000 0614 000 816 00450 0000 0614 000 816 00455 0000 2. Scotiabank Arena 1904 061 120 00121 0000 3. Rogers Centre 1904 062 060 00100 0000 O. Reg. 505/18, s. 1. (3) The professional sports facility property class shall not include any portion of the property where goods or services are offered to the public on a regular basis on non-event days. O. Reg. 174/00, s. 2. (4) Subsection (3) does not apply to any portion of the property, (a) used as a parking lot; or (b) occupied by food or merchandise concessions that are only open for business when an event is being staged or held on the property. O. Reg. 174/00, s. 2. (5) In this section, “non-event days” means days on which a sports event is not being held by a professional sports team that uses the property; (“jours de relâche”) “professional sports team” means a team that is a member of the Canadian Football League, National Basketball Association, National Hockey League, Major League Baseball or the National Lacrosse League; (“équipe sportive professionnelle”) “services” does not include public tours of the property. (“services”) O. Reg. 174/00, s. 2. (6) Revoked: O. Reg. 384/18, s. 6 (2). (7) Paragraph 13 of section 2 and this section apply with respect to the 2000 and subsequent taxation years. O. Reg. 174/00, s. 2. Resort Condominium Property Class 14.2 (1) The resort condominium property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the resort condominium property class apply within the municipality. O. Reg. 211/05, s. 1; O. Reg. 384/18, s. 7 (1). (2) The resort condominium property class shall include land in respect of which all of the following criteria are satisfied: 1. The land is a unit or proposed unit in a condominium. 2. The unit is self-contained and furnished and is operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days. 3. The unit is located in a local municipality with a population of 10,000 or less, as reported by Statistics Canada in the most recent official census. 4. The unit is located within the boundaries of a resort which is operated year-round and which contains, or is adjacent to, a downhill ski complex and an 18-hole golf course. 5. A special Act requires the owner of the unit to be a member of a non-profit corporation without share capital that is established or continued by the special Act. One of the corporation’s objects is the maintenance and management of the resort land for which, pursuant to the special Act and the corporation’s by-laws, the corporation has responsibility. Under the special Act, the corporation has the power to pass by-laws controlling the use of that resort land. O. Reg. 211/05, s. 1. (3) The council of a single-tier or upper-tier municipality may pass a by-law providing that the criteria set out in paragraph 3 of subsection (2) does not apply in respect of land in the municipality if land within the municipality was included in the resort condominium class in the taxation year preceding the taxation year in which the by-law is passed and provided that the by-law, (a) provides that it applies for the taxation year in which it is passed and any successive taxation years in which the resort condominium class applies in the municipality; and (b) in the case of an upper-tier municipality, only provides that the criteria set out in paragraph 3 of subsection (2) does not apply in respect of land in a lower-tier municipality forming part of the upper-tier municipality if land in the lower-tier municipality was included in the resort condominium class in the taxation year preceding the taxation year in which the by-law is passed. O. Reg. 130/26, s. 1. (4) This section applies with respect to the 2005 and subsequent taxation years. O. Reg. 211/05, s. 1. (5) In this section, “proposed unit” has the same meaning as in the Condominium Act, 1998; (“partie privative projetée”) “unit” has the same meaning as in the Condominium Act, 1998. (“partie privative”) O. Reg. 211/05, s. 1. Landfill Property Class 14.3 (1) Subject to subsection (2) and regardless of any other use of the land, the landfill property class consists of, (a) land on which landfilling is permitted to occur pursuant to a current environmental compliance approval; and (b) land that contains a closed landfill cell. O. Reg. 449/16, s. 2. (2) The landfill property class does not include the following: 1. Closed landfilling sites. 2. Landfilling sites that are approved for the deposit of waste primarily generated by the owner or operator of the landfilling site in the course of the person’s business operations. 3. Landfilling sites that are approved for the receipt and deposit of hazardous waste. O. Reg. 449/16, s. 2. (3) In this section, “closed landfill cell” means a landfill cell that is no longer used to receive waste and that has been permanently closed in accordance with the applicable closure requirements under the Environmental Protection Act; (“cellule d’enfouissement désaffectée”) “closed landfilling site” means a landfilling site, (a) that has had final cover material applied to it in accordance with the applicable closure requirements under the Environmental Protection Act and in which further landfilling is not permitted by an environmental compliance approval, or (b) that has reached its approved capacity under its environmental compliance approval; (“lieu d’enfouissement désaffecté”) “environmental compliance approval” means an environmental compliance approval within the meaning of the Environmental Protection Act; (“autorisation environnementale”) “landfill cell” means a subcomponent within a landfilling site where waste may be deposited in accordance with the site’s environmental compliance approval; (“cellule d’enfouissement”) “landfilling” means the disposal of waste by deposit, under controlled conditions, on land or on land covered with water, and includes compaction of the waste into a cell and covering the waste with cover material in regular intervals; (“enfouissement”) “landfilling activities” means activities related to the operation of a landfilling site, such as depositing waste in the waste fill area, maintaining areas approved for future landfilling in the waste fill area, and operational, monitoring, maintenance and environmental control activities on the landfilling site, but does not include on-site thermal treatment of the waste or the transfer, sorting, shredding, recycling or composting of the waste; (“activités d’enfouissement”) “landfilling site” means land for which an environmental compliance approval has been issued in respect of landfilling activities. (“lieu d’enfouissement”) O. Reg. 449/16, s. 2. Aggregate Extraction Property Class 14.4 (1) For the purposes of this section, the following constitute aggregate extraction activities: 1. Extracting anything from the earth. 2. Excavating. 3. Processing extracted or excavated material. 4. Stockpiling extracted or excavated material. 5. Stockpiling overburden. O. Reg. 370/24, s. 4. (2) The aggregate extraction property class consists of the following land: 1. The portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act and that is used to carry out aggregate extraction activities. 2. The portion of land that would be required to be licensed under Part II of the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act and that is used to carry out aggregate extraction activities. 3. Roadways and structures on a portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act if the roadway or structure is used in connection with aggregate extraction activities on a portion of land that is licensed or required to be licensed under Part II of that Act. O. Reg. 370/24, s. 4. (3) This section applies with respect to the 2025 and subsequent taxation years. O. Reg. 370/24, s. 4. Classification of Buildings and Structures that become Vacant 15. (1) This section applies to land if all of the following conditions are satisfied: 1. A building or structure has been built on the land. 2. All or part of the building or structure was used in the past. 3. No part of the building or structure is currently being used. O. Reg. 185/09, s. 1. (2) If the building or structure is substantially usable, the land is classified in the property class or classes in which it was classified for the previous taxation year. O. Reg. 185/09, s. 1. (3) Subject to subsection (4), if the building or structure is substantially unusable and all or part of the land was included in the residential property class immediately before it became substantially unusable, the portion of the land that was classified in the residential property class continues to be classified in the residential property class. O. Reg. 185/09, s. 1. (4) Subsection (3) applies only in determining the property class or classes of land for the 2007 or a subsequent taxation year. O. Reg. 185/09, s. 1. Mobile Homes 16. Mobile homes used for residential purposes and the land they are on are included in the residential property class and not in the multi-residential property class or the new multi-residential property class even if there are seven or more mobile homes on the land. O. Reg. 282/98, s. 16; O. Reg. 363/03, s. 6. Hotels 17. (1) A hotel is included in the commercial property class and not in any other property class. O. Reg. 282/98, s. 17 (1). (2) In this section, “hotel” means, (a) a hotel as defined in the Hotel Registration of Guests Act, or (b) land, (i) that would otherwise be in the multi-residential property class or new multi-residential property class or that is a unit as defined in the Condominium Act, 1998, and (ii) that contains one or more furnished, self-contained units operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days. O. Reg. 348/03, s. 1; O. Reg. 211/05, s. 2. (3) Clause (2) (b) applies for 2004 and subsequent years. O. Reg. 348/03, s. 1. Grain Elevators 17.1 (1) For the 2014 and subsequent taxation years, the rules set out in this section and sections 17.2 and 17.3 apply with respect to grain elevators. O. Reg. 257/14, s. 3. (2) In this section and sections 17.2 and 17.3, “grain elevator” means an elevator used to receive, store, clean, treat or transfer feed for livestock or grain. O. Reg. 257/14, s. 3. 17.2 (1) Subject to subsections (2), (3), (4) and (6), a grain elevator is included in the commercial property class. O. Reg. 257/14, s. 3. (2) A grain elevator is included in the farm property class if the following conditions are satisfied: 1. The grain elevator is located on land that is in the farm property class. 2. The grain elevator is used exclusively by the farmer who owns or leases the land on which the elevator is located to receive, store, clean, treat or transfer feed for livestock or grain that is owned by the farmer. O. Reg. 257/14, s. 3. (3) A grain elevator is included in the residential property class if the following conditions are satisfied: 1. The grain elevator is located on land to which subsection 19 (5) of the Act applies but that is not in the farm property class. 2. The grain elevator is used exclusively by the farmer who owns or leases the land on which the elevator is located to receive, store, clean, treat or transfer feed for livestock or grain that is owned by the farmer. O. Reg. 257/14, s. 3. (4) A portion of a grain elevator is included in the farm property class and a portion of the grain elevator is included in the commercial property class if the following conditions are satisfied: 1. The grain elevator is located on land that is in the farm property class. 2. The grain elevator is not used exclusively by the farmer who owns or leases the land on which the elevator is located to receive, store, clean, treat or transfer feed for livestock or grain that is owned by the farmer. 3. A licence is required under the Grains Act to operate the grain elevator. O. Reg. 257/14, s. 3. (5) Subject to subsection (9), the share of the assessed value of a grain elevator that is attributable to the property classes described in subsection (4) shall be determined in accordance with the following: 1. The share that is attributable to the commercial property class is equal to the percentage of the total amount of grain or feed for livestock that the grain elevator was used to receive, store, clean, treat or transfer during the applicable period that was not owned by the farmer who owns or leases the land on which the grain elevator is located. 2. The share that is attributable to the farm property class is the share of the assessed value of the grain elevator that is not attributable to the commercial property class, as determined under paragraph 1. O. Reg. 257/14, s. 3. (6) A portion of a grain elevator is included in the residential property class and a portion of the grain elevator is included in the commercial property class if the following conditions are satisfied: 1. The grain elevator is located on land to which subsection 19 (5) of the Act applies but that is not in the farm property class. 2. The grain elevator is not used exclusively by the farmer who owns or leases the land on which the elevator is located to receive, store, clean, treat or transfer feed for livestock or grain that is owned by the farmer. 3. A licence is required under the Grains Act to operate the grain elevator. O. Reg. 257/14, s. 3. (7) Subject to subsection (9), the share of the assessed value of a grain elevator that is attributable to the property classes described in subsection (6) shall be determined in accordance with the following: 1. The share that is attributable to the commercial property class is equal to the percentage of the total amount of grain or feed for livestock that the grain elevator was used to receive, store, clean, treat or transfer during the applicable period that was not owned by the farmer who owns or leases the land on which the grain elevator is located. 2. The share that is attributable to the residential property class is the share of the assessed value of the grain elevator that is not attributable to the commercial property class, as determined under paragraph 1. O. Reg. 257/14, s. 3. (8) For the purposes of subsections (5) and (7), the applicable period is the most recent calendar year or years, up to a maximum of three years, for which information has been provided for licensing purposes under the Grains Act in respect of the amount of grain or feed for livestock that the grain elevator was used to receive, store, clean, treat or transfer. O. Reg. 257/14, s. 3. (9) If the information described in subsection (8) is not available in respect of a grain elevator because the grain elevator was not in operation for the applicable period, the share of the assessed value of the grain elevator that is attributable to the property classes described in subsections (4) and (6) shall be determined in accordance with the following: 1. The share that is attributable to the commercial property class is equal to the percentage of the total amount of grain or feed for livestock that the grain elevator is expected to receive, store, clean, treat or transfer during the projected period that is not owned by the farmer who owns or leases the land on which the grain elevator is located. 2. The share that is attributable to the farm property class or the residential property class, as the case may be, is the share of the assessed value of the grain elevator that is not attributable to the commercial property class, as determined under paragraph 1. O. Reg. 257/14, s. 3. (10) For the purposes of subsection (9), the projected period is the period for which expected amounts are provided for licensing purposes under the Grains Act in respect of the amount of grain or feed for livestock that the grain elevator is expected to be used to receive, store, clean, treat or transfer. O. Reg. 257/14, s. 3. 17.3 Subsection 33 (1) of the Act does not apply for the 2012 and 2013 taxation years to land on which a grain elevator is located during those taxation years. O. Reg. 257/14, s. 4. 18. Revoked: O. Reg. 384/18, s. 8. PART III SUBCLASSES OF REAL PROPERTY Farm Land awaiting Development 19. (1) Two subclasses for farm land awaiting development are prescribed for each of the following classes of real property: 1. The residential property class. 2. The multi-residential property class. 3. The commercial property class. 4. The industrial property class. O. Reg. 282/98, s. 19 (1); O. Reg. 363/03, s. 7. (2) The first subclass for farm land awaiting development, for each class of real property, consists of land in the class of real property that satisfies the following requirements: 1. The land is used solely for farm purposes. 2. Subsection 19 (5) of the Act would have applied to the land in the absence of subsection 19 (5.4) of the Act and section 45 of this Regulation. 3. There is no building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection. O. Reg. 282/98, s. 19 (2); O. Reg. 493/22, s. 3. (3) The second subclass for farm land awaiting development, for each class of real property, consists of land in the class of real property that would be in the first subclass except that there is a building permit, as described in paragraph 3 of subsection (2), for construction on the land. O. Reg. 282/98, s. 19 (3); O. Reg. 493/22, s. 3. Vacant Land 20. (1) A subclass for vacant land is prescribed for each of the commercial property class and the industrial property class. O. Reg. 282/98, s. 20 (1). (2) The subclass for vacant land for the commercial property class consists of the following land in the commercial property class: 1. Vacant land. 2. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located. O. Reg. 282/98, s. 20 (2). (3) The subclass for vacant land for the industrial property class consists of the following land in the industrial property class: 1. Vacant land. 2. Subject to subsection (4), land used for a mine tailings management area pursuant to, i. a closure plan for a mine under the Mining Act, or ii. a licence to decommission a mine under the Nuclear Safety and Control Act (Canada), in the case of a uranium mine. O. Reg. 347/03, s. 1. (4) Despite subsection (3), land described in paragraph 2 of that subsection is included in the subclass for vacant land for the industrial property class, (a) only for 2004 and subsequent years; and (b) only if all mining activity at the mine has permanently ceased. O. Reg. 347/03, s. 1. (5) For 2004 and subsequent years, a “railyard” mentioned in paragraph 2 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1. Land used for marshalling railway rolling stock. 2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. O. Reg. 349/03, s. 2. Excess Land 21. (1) A subclass for excess land is prescribed for each of the following classes of real property: 1. The commercial property class. 2. The industrial property class. 3. The office building property class. 4. The shopping centre property class. 5. The large industrial property class. O. Reg. 45/02, s. 3. (2) The office building property class and the shopping centre property class are prescribed for the purposes of subparagraph 3 i of subsection 8 (1) of the Act and the large industrial property class is prescribed for the purposes of subparagraph 3 ii of subsection 8 (1) of the Act. O. Reg. 45/02, s. 3. (3) A portion of a parcel of land is included in the subclass for excess lands for a class of real property if, (a) it has not been developed in any way, other than to service the parcel of land; (b) it is not being used other than for farming purposes; and (c) it is in excess of the municipal requirement for any existing development elsewhere on the parcel. O. Reg. 45/02, s. 3. (4) A portion of a parcel of land is included in the subclass for excess land for the commercial property class if, (a) it is a rail yard owned and used exclusively by a railway company; and (b) no building or structure is located on it, other than railway tracks. O. Reg. 45/02, s. 3. (5) This section applies with respect to the 2001 and subsequent taxation years. O. Reg. 45/02, s. 3. Small-Scale On-Farm Business Subclasses 22. (1) Two subclasses for small-scale on-farm business are prescribed for each of the industrial and commercial property classes. O. Reg. 828/21, s. 1. (2) Subject to subsections (4) and (5), the subclasses for small-scale on-farm business for the industrial property class consist of land in that class that satisfies the following requirements: 1. The land is used primarily to process, or manufacture something from, a farm product or products that are produced on the land or on land used to carry on the same farming business. 2. The land would be in the farm property class if the activities described in paragraph 1 were not carried out on the land. O. Reg. 828/21, s. 1. (3) Subject to subsections (4) and (5), the subclasses for small-scale on-farm business for the commercial property class consist of land in that class, other than a grain elevator as defined in subsection 17.1 (2), that satisfies the following requirements: 1. The land is used primarily to sell farm products, or a product derived from a farm product or products, that are produced on the land or on land used to carry on the same farming business. 2. The land would be in the farm property class if the activities described in paragraph 1 were not carried out on the land. O. Reg. 828/21, s. 1. (4) If the assessed value of land described in either or both of subsections (2) and (3), as the case may be, is equal to or greater than $1,000,000, the land shall not be included in either of the subclasses for small-scale on-farm business for either property class. O. Reg. 828/21, s. 1. (5) The maximum assessed value of land that is eligible for inclusion in the first and second subclasses for small-scale on-farm business for the industrial property class and the first and second subclasses for small-scale on-farm business for the commercial property class is $100,000, the maximum assessed value of land that is eligible for inclusion in each subclass being, (a) for the first subclass for the industrial property class, $50,000; (b) for the first subclass for the commercial property class, $50,000, less the assessed value of the land included in the first subclass for the industrial property class; (c) for the second subclass for the industrial property class, $50,000; and (d) for the second subclass for the commercial property class, $50,000, less the assessed value of the land included in the second subclass for the industrial property class. O. Reg. 828/21, s. 1. (6) The following rules apply for the purposes of determining the assessed value of land that may be included in the small-scale on-farm business subclasses: 1. The assessed value of land that is eligible for the first and second subclasses of either the industrial property class or the commercial property class shall first be included in the first subclass of the relevant property class. 2. No amount of the assessed value of land that is included in the first subclass for the industrial property class or the commercial property class shall be included in the second subclass for the same property class. O. Reg. 828/21, s. 1. (7) Subject to subsection (8), each of the subclasses for small-scale on-farm business only applies in a municipality if the council of the single-tier or upper-tier municipality passes a by-law opting to have the subclass apply in the municipality. O. Reg. 828/21, s. 1. (8) The subclass for small-scale on-farm business mentioned in Column 1 of the following table only applies in a municipality if any subclass or subclasses set out opposite in Column 2 also apply in the municipality. O. Reg. 828/21, s. 1. Table Item Column 1 Subclass for small-scale on-farm business Column 2 Other small-scale on-farm business subclass or subclasses that must apply in the municipality 1. First subclass for the industrial property class None 2. First subclass for the commercial property class or second subclass for the industrial property class The first subclass for the industrial property class 3. Second subclass for the commercial property class The second subclass for the industrial property class and the first subclass for the commercial property class O. Reg. 828/21, s. 1. New Multi-Residential Property (Municipal Reduction) Subclass 22.1 (1) A subclass for new multi-residential property (municipal reduction) is prescribed for the new multi-residential property class. O. Reg. 140/24, s. 1. (2) The subclass mentioned in subsection (1) applies within a single-tier or upper-tier municipality only if the council of the single-tier or upper-tier municipality has passed a by-law opting to have the subclass apply in the municipality. O. Reg. 140/24, s. 1. (3) Subject to subsection (4), the subclass mentioned in subsection (1) consists of land in the new multi-residential property class whose units have been built, or converted from a non-residential use, pursuant to a building permit if, at the time when the permit was issued, a by-law mentioned in subsection (2) was in force. O. Reg. 140/24, s. 1; O. Reg. 73/25, s. 1 (1). (4) If the affordable rental housing subclass for the new multi-residential property class applies in the municipality, the subclass mentioned in subsection (1) does not include land that is included in the affordable rental housing subclass. O. Reg. 73/25, s. 1 (2). (5) If the council of a single-tier or an upper-tier municipality passes a by-law opting to have the subclass mentioned in subsection (1) cease to apply within the municipality, the by-law shall not affect the classification of land for which a building permit was issued before the by-law came into force. O. Reg. 73/25, s. 1 (2) Affordable Rental Housing Subclass 22.1.1 (1) A subclass for affordable rental housing is prescribed for each of the following property classes: 1. The multi-residential property class. 2. The new multi-residential property class. O. Reg. 73/25, s. 2. (2) This section applies with respect to the 2026 and subsequent taxation years. O. Reg. 73/25, s. 2. (3) A subclass mentioned in subsection (1) applies in respect of a property class within a single-tier or upper-tier municipality only if the council of the single-tier or upper-tier municipality has passed a by-law opting to have the subclass apply in respect of that property class in the municipality. O. Reg. 73/25, s. 2. (4) For a subclass mentioned in subsection (1) to apply with respect to the 2026 taxation year, the by-law under subsection (3) must be passed by September 30, 2025. O. Reg. 73/25, s. 2. (5) The subclasses mentioned in subsection (1) consist of land that meets the following conditions: 1. The land is a self-contained residential unit. 2. The residential unit meets the criteria for being an affordable residential unit set out in subsection 4.1 (2) of the Development Charges Act, 1997. 3. The owner of the residential unit or the operator of the building in which the residential unit is located is, i. required by an Act or a federal statute to provide affordable rental housing, or ii. required to offer the residential unit at a rent that is governed by an agreement entered into with one of the following entities: A. The Crown in right of Canada. B. The Crown in right of Ontario. C. An agency of the Crown in right of Canada or of Ontario. D. The local or upper-tier municipality in which the residential unit is located or a local board of either of them. E. A service manager as defined in the Housing Services Act, 2011. 4. In the case of the subclass for the new multi-residential property class and only if the single-tier or upper-tier municipality opts to have this condition apply, the residential unit must have been built, or converted from a non-residential use, pursuant to a building permit that was issued after the by-law opting to have the subclass apply within the municipality came into force. O. Reg. 73/25, s. 2. (6) For the purposes of subparagraph 3 i of subsection (5), compliance with the limits imposed by the Residential Tenancies Act, 2006 on the amount of rent that a landlord is permitted to charge a tenant does not constitute the provision of affordable rental housing. O. Reg. 73/25, s. 2. (7) If the council of a single-tier or an upper-tier municipality passes a by-law opting to have the subclass for the new multi-residential property class cease to apply within the municipality, the by-law shall not affect the classification of land that is a residential unit that was built, or converted from a non-residential use, pursuant to a building permit that was issued before the by-law came into force. O. Reg. 73/25, s. 2. (8) For the purposes of subsection 19 (2.1) of the Act, the current value of land shall not be adjusted on the basis of any reduction in taxes for municipal or school purposes that results from land being classified in a subclass mentioned in subsection (1). O. Reg. 73/25, s. 2. Subclass for Property Used for Aggregate Extraction 22.2 (1) A subclass for property used for aggregate extraction is prescribed for the industrial property class for the 2024 taxation year. O. Reg. 295/24, s. 1. (2) The subclass mentioned in subsection (1) consists of land in the industrial property class that is described in paragraph 2.2 or 2.3 of subsection 6 (2). O. Reg. 295/24, s. 1. Part III.0.1 Creative enterprise facilities subclass Definitions and Application 23. In this Part, “Appellate Authority” means the employee of the City of Toronto who is appointed by the City to hear appeals under section 23.0.5; (“autorité d’appel”) “Program Administrator” means the employee of the City of Toronto who is appointed by the City to exercise the powers, duties and functions set out in this Part. (“administrateur du programme”) O. Reg. 384/18, s. 9. 23.0.1 This Part applies with respect to the 2018 and subsequent taxation years. O. Reg. 384/18, s. 9. Creative Enterprise Facilities Subclass 23.0.2 (1) A creative enterprise facilities subclass is prescribed for the City of Toronto for each of the following classes: 1. The commercial property class. 2. The industrial property class. 3. Any optional class that contains property that would otherwise be included in the commercial property class or the industrial property class. O. Reg. 384/18, s. 9. (2) The creative enterprise facilities subclass applies for a property class within the City of Toronto only if the council of the City has passed a by-law that opts to have the subclass apply. O. Reg. 384/18, s. 9. (3) The creative enterprise facilities subclass consists of land that meets the following conditions: 1. The Program Administrator has approved the land for inclusion in the subclass for the relevant taxation year in accordance with section 23.0.3 and the land has not subsequently ceased to be included in the subclass as a result of the application of this Part. 2. The City of Toronto has listed the land in its by-law as a property eligible for inclusion in the subclass for the taxation year. O. Reg. 384/18, s. 9. (4) The City of Toronto may make a by-law listing the properties, or portions thereof, that are eligible for inclusion in the creative enterprise facilities subclass for a taxation year if the property has been approved for inclusion in the subclass for the taxation year in accordance with section 23.0.3 and has not subsequently been determined to be ineligible for inclusion in the subclass for the taxation year in accordance with this Part. O. Reg. 384/18, s. 9. (5) If the City of Toronto lists a property or portion thereof in its by-law as a property eligible for inclusion in the creative enterprise facilities subclass, or removes a property or portion thereof from its by-law, the Program Administrator shall provide notice of the changes to the assessment corporation. O. Reg. 384/18, s. 9. Application 23.0.3 (1) An owner of land in the City of Toronto may submit an application to the Program Administrator to have the land approved for inclusion in the creative enterprise facilities subclass for a taxation year. O. Reg. 384/18, s. 9. (2) After reviewing the application, the Program Administrator shall approve the land for inclusion in the creative enterprise facilities subclass if he or she determines that, (a) the land is used by the owner or a tenant for the production of cultural goods or the provision of cultural services; and (b) the land meets any additional eligibility requirements that the City of Toronto, by by-law, adopts for the subclass. O. Reg. 384/18, s. 9.

(3) The Program Administrator may approve land for inclusion in the creative enterprise facilities subclass even in the absence of an application if, (a) the land was approved for inclusion in the subclass for the previous taxation year; and (b) the Program Administrator determines that the land continues to meet the requirements set out in subsection (2). O. Reg. 384/18, s. 9. (4) If the Program Administrator decides to approve or not to approve land for inclusion in the creative enterprise facilities subclass, he or she shall provide notice of that determination to the owner of the land. O. Reg. 384/18, s. 9. (5) At any time after the Program Administrator determines that land should be included in the creative enterprise facilities subclass, the Program Administrator may conduct an audit to verify that the land continues to meet the requirements set out in subsection (2) and the owner must, (a) allow a person selected by the Program Administrator to inspect the land and to inspect any documents relating to the eligibility of the land in order to verify whether the land continues to meet the requirements set out in subsection (2); and (b) submit further information or documents as may be required by the Program Administrator in order to assist in the verification. O. Reg. 384/18, s. 9. (6) If the Program Administrator determines that an owner of land included in the creative enterprise facilities subclass has not complied with an audit conducted under subsection (5), (a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year in which the determination was made. O. Reg. 384/18, s. 9. (7) If the Program Administrator determines that land no longer meets the requirements set out in subsection (2), (a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year or the date the land stopped meeting the conditions for inclusion in the subclass, whichever is later. O. Reg. 384/18, s. 9. (8) If there is a change in the use of land included in the creative enterprise facilities subclass that results in land ceasing to qualify for inclusion in the subclass, the owner of the land shall notify the Program Administrator within 90 days, and the Program Administrator shall notify the assessment corporation in writing of the change in use. O. Reg. 384/18, s. 9. Requests for Reconsideration 23.0.4 (1) A request for reconsideration described in subsection (2) with respect to whether land is included in the creative enterprise facilities subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 39.1 of the Act. O. Reg. 384/18, s. 9. (2) An owner of land may request that the Program Administrator reconsider, (a) a determination made under subsection 23.0.3 (2) or (3) as to whether the land should be approved for inclusion in the creative enterprise facilities subclass; (b) a determination made under subsection 23.0.3 (6) as to whether the owner has complied with an audit; or (c) a determination made under subsection 23.0.3 (7) as to whether the land meets the requirements set out in subsection (2) of that section. O. Reg. 384/18, s. 9. (3) The request for reconsideration must be made within 90 days after the Program Administrator gives notice of the determination. O. Reg. 384/18, s. 9. (4) The request must set out the basis for the owner’s request and all relevant facts. O. Reg. 384/18, s. 9. (5) The Program Administrator shall consider the request and, for this purpose, may request further information from the owner. O. Reg. 384/18, s. 9. (6) The Program Administrator shall provide the owner with the results of the reconsideration within 90 days after the day the request is made. O. Reg. 384/18, s. 9. (7) If the Program Administrator determines that land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Program Administrator shall give notice of the determination to the clerk of the City of Toronto. O. Reg. 384/18, s. 9. (8) If, after receiving notice of the Program Administrator’s determination, the City of Toronto amends its by-law to list the land as being eligible for inclusion in the creative enterprise facilities subclass for the taxation year, or if its by-law already lists the land as being eligible for the taxation year, the clerk of the City of Toronto shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll. O. Reg. 384/18, s. 9. Appeals 23.0.5 (1) An appeal with respect to whether land is included in the creative enterprise facilities subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 40 of the Act. O. Reg. 384/18, s. 9. (2) A person who would be entitled to appeal the classification of a property under section 40 of the Act but for the application of subsection (1) may instead appeal the following decisions to the Appellate Authority: 1. A determination of the Program Administrator under subsection 23.0.3 (2) or (3) as to whether land should be approved for inclusion in the creative enterprise facilities subclass. 2. A determination of the Program Administrator under subsection 23.0.3 (6) as to whether an owner has complied with an audit. 3. A determination of the Program Administrator under subsection 23.0.3 (7) as to whether land meets the requirements set out in subsection (2) of that section. O. Reg. 384/18, s. 9. (3) Subject to subsection (4), no appeal to the Appellate Authority may be made by a person who is entitled to make a request for reconsideration under section 23.0.4 in respect of the land if the person has not made the request within the time limit set out in subsection (3) of that section. O. Reg. 384/18, s. 9. (4) If, in the opinion of the Appellate Authority, there are extenuating circumstances explaining why a request for reconsideration in respect of a property was not made within the time limit set out in subsection 23.0.4 (3), the Appellate Authority may, on an application by the person during the taxation year, extend the deadline for making a request under that section. O. Reg. 384/18, s. 9. (5) The deadline for appealing a determination of the Program Administrator to the Appellate Authority is 90 days after the Program Administrator has given notice of the decision to the owner of the land or provided the owner of the land with the results of a reconsideration, whichever is applicable. O. Reg. 384/18, s. 9. (6) The Appellate Authority shall hold a hearing to determine whether the land should have been approved for inclusion in the subclass or should not have ceased to be included in the subclass. O. Reg. 384/18, s. 9. (7) The hearing may be held orally or in writing at the discretion of the Appellate Authority. O. Reg. 384/18, s. 9. (8) The following persons are parties to the appeal: 1. All persons appealing and all persons whose assessment is the subject of the appeal. 2. The Program Administrator. O. Reg. 384/18, s. 9. (9) Subsections 40 (2), (3.1), (9), (14), (15), (22) and (28) of the Act apply, with necessary modifications, to an appeal to the Appellate Authority under this section. O. Reg. 384/18, s. 9. (10) Upon determining the issue, the Appellate Authority shall give the parties, the assessment corporation, the Assessment Review Board and the clerk of the City of Toronto a copy of the decision. O. Reg. 384/18, s. 9. (11) If the Appellate Authority determines that the land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Appellate Authority shall direct the Program Administrator to approve the property for inclusion in the subclass. O. Reg. 384/18, s. 9. (12) If, after receiving notice of the Appellate Authority’s determination, the City of Toronto amends its by-law to list the land as being eligible for inclusion in the creative enterprise facilities subclass for the taxation year, or if its by-law already lists the land as being eligible for the taxation year, the clerk of the City of Toronto shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll. O. Reg. 384/18, s. 9. (13) The Appellate Authority may state a case under section 43 of the Act with respect to the matters set out in subsection (2) of this section. O. Reg. 384/18, s. 9. PART III.0.2 SMALL BUSINESS SUBCLASS Application and Definitions 23.0.6 This Part applies with respect to the 2021 and subsequent taxation years. O. Reg. 331/21, s. 1. 23.0.7 In this Part, “Appellate Authority” means, (a) in respect of a single-tier municipality that has passed a by-law described in subsection 23.0.8 (2), the employee of the municipality who is appointed by the municipality to hear appeals under section 23.0.12 in connection with the by-law, or (b) in respect of an upper-tier municipality that has passed a by-law described in subsection 23.0.8 (2), (i) the employee of the upper-tier municipality who is appointed by the municipality to hear appeals under section 23.0.12 in connection with that by-law, or (ii) the employee of a lower-tier municipality to which the by-law applies who is appointed by the upper-tier municipality to hear appeals under section 23.0.12 in connection with that by-law; (“autorité d’appel”) “Program Administrator” means, (a) in respect of a single-tier municipality that has passed a by-law described in subsection 23.0.8 (2), the employee of the municipality who is appointed by the municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law, or (b) in respect of an upper-tier municipality that has passed a by-law described in subsection 23.0.8 (2), (i) the employee of the upper-tier municipality who is appointed by the municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law, or (ii) the employee of a lower-tier municipality to which the by-law applies who is appointed by the upper-tier municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law; (“administrateur du programme”) O. Reg. 331/21, s. 1. Small Business Subclass 23.0.8 (1) A small business subclass is prescribed for each of the following classes: 1. The commercial property class. 2. The industrial property class. 3. Any optional class that contains property that would otherwise be included in the commercial property class or the industrial property class, other than the parking lots and vacant land property class and the large industrial property class. O. Reg. 331/21, s. 1. (2) The small business subclass applies for a property class within a single-tier or upper-tier municipality only if the council of the single-tier or upper-tier municipality has passed a by-law that opts to have the subclass apply for that property class. O. Reg. 331/21, s. 1. (3) A by-law opting to have the subclass apply may specify that the subclass only applies to a portion of the municipality. O. Reg. 331/21, s. 1, O. Reg. 296/25, s. 1. (4) A by-law opting to have the subclass apply may establish different requirements for the subclass in different portions of the municipality. O. Reg. 331/21, s. 1, O. Reg. 296/25, s. 1. (5) The small business subclass consists of land which the Program Administrator has approved for inclusion in the subclass for the relevant taxation year in accordance with section 23.0.9 if the land has not subsequently ceased to be included in the subclass as a result of the application of this Part. O. Reg. 331/21, s. 1. (6) The Program Administrator shall, (a) provide the assessment corporation with a list of the properties, or portions of properties, that are approved for inclusion in the subclass for a taxation year; and (b) make the list available for public inspection by electronic means. O. Reg. 331/21, s. 1. Inclusion in Subclass 23.0.9 (1) The Program Administrator shall approve land for inclusion in the small business subclass for a taxation year if the Program Administrator determines that the land, (a) is used by the owner or a tenant for a small business within the meaning of the by-law described in subsection 23.0.8 (2) that applies in respect of the municipality; (b) would not be in the parking lots and vacant land property class if a by-law referred to in section 13 had been passed opting to have that class apply within the municipality; (c) would not be in the large industrial property class if a by-law referred to in section 14 had been passed opting to have that class apply within the municipality; (d) is not vacant land; and (e) meets any additional eligibility requirements set out for the subclass in the by-law described in subsection 23.0.8 (2) that applies in respect of the municipality. O. Reg. 331/21, s. 1. (2) At any time after the Program Administrator determines that land should be included in the small business subclass, the Program Administrator may conduct an audit to verify that the land continues to meet the requirements set out in subsection (1) and the owner must, (a) allow a person selected by the Program Administrator to inspect the land and to inspect any documents relating to the eligibility of the land in order to verify whether the land continues to meet the requirements set out in subsection (1); and (b) submit further information or documents as may be required by the Program Administrator in order to assist in the verification. O. Reg. 331/21, s. 1. (3) If the Program Administrator determines that an owner of land included in the small business subclass has not complied with an audit conducted under subsection (2), (a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year in which the determination was made. O. Reg. 331/21, s. 1. (4) If the Program Administrator determines that land no longer meets the requirements set out in subsection (1), (a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year or the date the land stopped meeting the conditions for inclusion in the subclass, whichever is later. O. Reg. 331/21, s. 1. Requirement to Submit Application 23.0.10 (1) This section applies if a by-law opting to have the small business subclass apply in a municipality requires that an application be submitted to the Program Administrator in order for land to be approved for inclusion in the small business subclass for a taxation year. O. Reg. 331/21, s. 1. (2) A by-law described in subsection (1) may provide that the owner of the land or the treasurer of a municipality may submit an application in respect of land in the municipality. O. Reg. 331/21, s. 1. (3) The Program Administrator shall, after reviewing the application, approve the land for inclusion in the small business subclass if the Program Administrator determines that the land meets the requirements set out in subsection 23.0.9 (1). O. Reg. 331/21, s. 1. (4) Despite any application requirement in a by-law described in subsection (1), the Program Administrator may approve land for inclusion in the small business subclass in the absence of an application if, (a) the land was approved for inclusion in the subclass for the previous taxation year; and (b) the Program Administrator determines that the land continues to meet the requirements set out in subsection 23.0.9 (1). O. Reg. 331/21, s. 1. (5) The Program Administrator shall provide notice to the owner of the land of the determination whether or not to approve the land for inclusion in the small business subclass and, if the application to approve the land was submitted by the treasurer of the municipality, to the treasurer. O. Reg. 331/21, s. 1. Requests for Reconsideration 23.0.11 (1) A request for reconsideration described in subsection (2) with respect to whether land is included in the small business subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 39.1 of the Act. O. Reg. 331/21, s. 1. (2) An owner of land may request that the Program Administrator reconsider, (a) a determination made under subsection 23.0.9 (1) as to whether the land should be approved for inclusion in the small business subclass; (b) a determination made under subsection 23.0.9 (3) as to whether the owner has complied with an audit; or (c) a determination made under subsection 23.0.9 (4) as to whether the land meets the requirements set out in subsection (1) of that section. O. Reg. 331/21, s. 1. (3) The following deadlines apply with respect to a request for reconsideration: 1. Subject to paragraph 2, for a determination made under subsection 23.0.9 (1), the request must be made within 90 days after the Program Administrator makes the list of properties approved for inclusion in the subclass for the taxation year available for public inspection under subsection 23.0.8 (6). 2. If the municipal by-law requires an application be submitted to the Program Administrator in order for land to be approved for inclusion in the small business subclass for a taxation year, the request must be made within 90 days after the Program Administrator gives notice of the determination under subsection 23.0.10 (5). 3. For a determination under subsection 23.0.9 (3), the request must be made within 90 days after the Program Administrator gives notice of the determination. 4. For a determination made under subsection 23.0.9 (4), the request must be made within 90 days after the Program Administrator gives notice of the determination. O. Reg. 331/21, s. 1. (4) The request must set out the basis for the owner’s request and all relevant facts. O. Reg. 331/21, s. 1. (5) The Program Administrator shall consider the request and, for this purpose, may request further information from the owner. O. Reg. 331/21, s. 1. (6) The Program Administrator shall provide the owner with the results of the reconsideration within 90 days after the day the request is made. O. Reg. 331/21, s. 1. (7) If the Program Administrator determines that land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Program Administrator shall, (a) give notice of the determination to the clerk of the municipality; (b) update the list described in subsection 23.0.8 (6); (c) provide the updated list to the assessment corporation; and (d) make the updated list available for public inspection by electronic means. O. Reg. 331/21, s. 1. (8) After receiving notice of the Program Administrator’s determination, the clerk of the municipality shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll. O. Reg. 331/21, s. 1. Appeals 23.0.12 (1) An appeal with respect to whether land is included in the small business subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 40 of the Act. O. Reg. 331/21, s. 1. (2) A person who would be entitled to appeal the classification of a property under section 40 of the Act but for the application of subsection (1) may instead appeal the following decisions to the Appellate Authority: 1. A determination of the Program Administrator under subsection 23.0.9 (1) as to whether land should be approved for inclusion in the small business subclass. 2. A determination of the Program Administrator under subsection 23.0.9 (3) as to whether an owner has complied with an audit. 3. A determination of the Program Administrator under subsection 23.0.9 (4) as to whether land meets the requirements set out in subsection (1) of that section. O. Reg. 331/21, s. 1. (3) Subject to subsection (4), no appeal to the Appellate Authority may be made by a person who is entitled to make a request for reconsideration under section 23.0.11 in respect of the land if the person has not made the request within the time limit set out in subsection (3) of that section. O. Reg. 331/21, s. 1. (4) If, in the opinion of the Appellate Authority, there are extenuating circumstances explaining why a request for reconsideration in respect of the land was not made within the time limit set out in subsection 23.0.11 (3), the Appellate Authority may, on an application submitted by the person within 180 days after the applicable deadline in that subsection, extend the deadline for making a request under that subsection. O. Reg. 331/21, s. 1. (5) The deadline for appealing a determination of the Program Administrator to the Appellate Authority is 90 days after the Program Administrator has given notice of the decision to the owner of the land or provided the owner of the land with the results of a reconsideration, whichever is applicable. O. Reg. 331/21, s. 1. (6) The Appellate Authority shall hold a hearing to determine whether the land should have been approved for inclusion in the subclass or should not have ceased to be included in the subclass. O. Reg. 331/21, s. 1. (7) The hearing may be held orally or in writing at the discretion of the Appellate Authority. O. Reg. 331/21, s. 1. (8) The following persons are parties to the appeal: 1. All persons appealing and all persons whose assessment is the subject of the appeal. 2. The Program Administrator. O. Reg. 331/21, s. 1. (9) Subsections 40 (2), (3.1), (9), (14), (15), (22) and (28) of the Act apply, with necessary modifications, to an appeal to the Appellate Authority under this section. O. Reg. 331/21, s. 1. (10) Upon determining the issue, the Appellate Authority shall give the parties, the assessment corporation, the Assessment Review Board and the clerk of the municipality a copy of the decision. O. Reg. 331/21, s. 1. (11) If the Appellate Authority determines that the land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Appellate Authority shall direct the Program Administrator to approve the property for inclusion in the subclass. O. Reg. 331/21, s. 1. (12) After receiving notice of the Appellate Authority’s determination, (a) the clerk of the municipality shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll; (b) the Program Administrator shall, (i) update the list described in subsection 23.0.8 (6), (ii) provide the updated list to the assessment corporation, and (iii) make the updated list available for public inspection by electronic means. O. Reg. 331/21, s. 1. (13) The Appellate Authority may state a case under section 43 of the Act with respect to the matters set out in subsection (2). O. Reg. 331/21, s. 1. Part III.1 Exemptions Land leased and occupied by universities 23.0.13 The following condition is prescribed for the purposes of subparagraph 4.0.1 iv of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is leased and occupied solely by a university: 1. The university is receiving regular and ongoing operating funding from the Government of Ontario or the Government of Canada for the purposes of providing post-secondary education. O. Reg. 229/22, s. 1. Non-Profit Hospices 23.1 (1) The following conditions are prescribed for the purposes of paragraph 7.1 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used by a non-profit hospice to provide end of life care: 1. The land must be used and occupied for the purpose of providing end of life care for individuals with a terminal illness, and the care must be provided either on-site or by serving as an administrative centre for the provision of such care in the individuals’ homes. 1.1 The land must not be used for any other purpose, unless it is used for the purpose of providing a related support service. 2. The care and services referred to in paragraphs 1 and 1.1 must be provided by a non-profit organization. 3. The land must not be, i. a care home as defined in subsection 2 (1) of the Residential Tenancies Act, 2006, ii. a long-term care home as defined in subsection 2 (1) of the Fixing Long-Term Care Act, 2021, or iii. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010. O. Reg. 403/11, s. 1; O. Reg. 68/14, s. 4 (1); O. Reg. 317/22, s. 1. (2) For the purposes of paragraph 1.1 of subsection (1), “related support service” includes supportive services for individuals with a terminal illness and for their family, friends and caregivers and supportive services for bereaved persons. O. Reg. 68/14, s. 4 (2). Non-Profit Long-Term Care Homes 23.1.1 (1) The following conditions are prescribed for the purposes of paragraph 7.2 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used as a non-profit long-term care home: 1. The land, i. is owned by the licensee of a non-profit long-term care home, ii. is leased by the licensee of a non-profit long-term care home and would be exempt from taxation if it was occupied by the owner, or iii. is leased by the licensee of a non-profit long-term care home and on January 1, 2016, the land was used as a non-profit long-term care home. O. Reg. 429/15, s. 1. (2) Despite subsection (1), the exemption in paragraph 7.2 of subsection 3 (1) of the Act does not apply to any portion of land that is used as a non-profit long-term care home if the land is occupied by a commercial tenant. O. Reg. 429/15, s. 1. (3) In this section, “licensee” and “non-profit long-term care home” have the same meaning as under the Fixing Long-Term Care Act, 2021. O. Reg. 429/15, s. 1; O. Reg. 317/22, s. 2. Forestry Purposes 23.1.2 For the purposes of paragraph 19 of subsection 3 (1) of the Act, 30 acres is prescribed as the higher number of acres for the 2023 taxation year and subsequent taxation years. O. Reg. 230/22, s. 4. Part III.2 exemption from taxation for cemeteries, burial sites and crematoriums 23.2 This Part applies to the 2013 taxation year and to subsequent taxation years. O. Reg. 340/12, s. 1. 23.3 For the purposes of paragraph 2 and subparagraph 3 ii.1 of subsection 3 (1) of the Act, a use of land that meets the following conditions is prescribed as a use for an ancillary purpose: 1. The use is an activity for which a licence, other than a licence of a cemetery operator, is not required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or a regulation made under paragraph 7.2 of subsection 113 (1) of that Act. 2. The use is either, i. necessarily incidental to the interment or scattering activity that takes place at the cemetery, including storage, administration and maintenance relating to the cemetery, or ii. small scale activity that is related to the interment or scattering activity that takes place at the cemetery and for which the conduct occupies no significant physical space at the cemetery. O. Reg. 340/12, s. 1. 23.4 Activities for which a licence is required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or under a regulation made under paragraph 7.2 of subsection 113 (1) of that Act are prescribed as bereavement related activities for the purposes of paragraph 2.1 of subsection 3 (1) of the Act. O. Reg. 340/12, s. 1. 23.5 (1) The following classes of cemetery properties are prescribed for the purposes of section 16.2 of the Act: 1. A cemetery property if the cemetery owner has ceased to be or has become a religious organization or a municipality. 2. A cemetery property if the cemetery land has ceased to be used for or has begun to be used for bereavement related activities described in section 23.4. O. Reg. 340/12, s. 1. (2) The owner of a cemetery property of a class prescribed in subsection (1) shall provide the assessment corporation with information regarding the change in operator and activity, including the effective date of the change and any change to the physical space used for the activity, and shall do so within 30 days of the effective date of the change. O. Reg. 340/12, s. 1. PART IV EXEMPT CONSERVATION LAND Determination of Conservation Land 24. For the purposes of paragraph 25 of subsection 3 (1) of the Act, “conservation land” means land that is eligible conservation land under section 26 of this Regulation. O. Reg. 388/04, s. 1. 25. (1) Land, excluding any portion of the land that has a building or other improvement on it, is eligible to be classified as eligible conservation land if, (a) it satisfies the requirements of subsection (2) or (3); and (b) it is maintained in a manner that contributes to the natural heritage and the biodiversity objectives for conserving the land. O. Reg. 388/04, s. 1. (2) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if it satisfies one of the following conditions: 1. The land is identified by the Minister of Natural Resources and Forestry as provincially significant wetland on the basis of the wetland evaluation system set out in the Ministry of Natural Resources and Forestry document entitled “Ontario Wetland Evaluation System Southern Manual” (3rd edition, revised August 2014), as it may be amended from time to time, or in the Ministry of Natural Resources and Forestry document titled “Ontario Wetland Evaluation System Northern Manual” (1st edition, revised August 2014), as it may be amended from time to time. 2. The land is identified by the Minister of Natural Resources and Forestry as a provincially significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources and Forestry document entitled “Identification and Confirmation Procedure for Areas of Natural and Scientific Interest”, dated April 2011, as it may be amended from time to time, or in the Ministry of Natural Resources and Forestry document entitled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October 1981 and revised in 2017, as it may be amended from time to time. 3. The land is identified by the Minister of Natural Resources and Forestry as habitat of a species that is listed as an endangered species in Schedule 2 to Ontario Regulation 230/08 (Species at Risk in Ontario List) made under the Endangered Species Act 2007, using the criteria set out in the Ministry of Natural Resources and Forestry document entitled “Guidelines for Mapping Endangered Species Habitats under the Conservation Land Tax Incentive Program”, as it may be amended from time to time and set out in a Decision Notice posted on the environmental registry under the Environmental Bill of Rights, 1993. 4. The land is designated as an Escarpment Natural Area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act. O. Reg. 388/04, s. 1; O. Reg. 389/08, s. 1; O. Reg. 583/17, s. 1; O. Reg. 297/20, s. 7 (1-4). (3) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if the land is owned by a registered charity, within the meaning of subsection 248 (1) of the Income Tax Act (Canada), one of whose primary objectives is natural heritage conservation or by a conservation authority established under the Conservation Authorities Act and the land satisfies one of the following conditions: 1. It is designated as an Escarpment Protection Area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act. 2. It is located within a Featured Area and contributes to the natural heritage protection objectives established for the Featured Area as set out in the document entitled “Ontario’s Living Legacy Land Use Strategy”, published in July 1999, as it may be amended from time to time. 3. It is a natural heritage feature or area that meets the criteria of the natural heritage provisions of the Provincial Policy Statement as issued and re-issued under section 3 of the Planning Act. 4. It is identified by the Minister of Natural Resources and Forestry as a regionally significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources and Forestry document entitled “Identification and Confirmation Procedure for Areas of Natural and Scientific Interest”, dated April 2011, as it may be amended from time to time, or in the Ministry of Natural Resources and Forestry document entitled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October 1981 and revised in 2017, as it may be amended from time to time. 5. It is habitat of a species that is listed as a special concern species in Schedule 4 to Ontario Regulation 230/08 (Species at Risk in Ontario List) made under the Endangered Species Act 2007. 6. It is identified as having species occurrences or ecological communities with an S-Rank designation of S1-S3, as determined by the Natural Heritage Information Centre of the Ministry of Natural Resources and Forestry. 7. It is designated as a Natural Core Area, Natural Linkage Area or Countryside Area in the Oak Ridges Moraine Conservation Plan under the Oak Ridges Moraine Conservation Act, 2001. 8. It is a natural heritage area identified within a regional or watershed plan or strategy developed by a conservation authority under the Conservation Authorities Act or by another public agency under another provincial or federal statute. 9. It is designated as an environmentally sensitive area, environmentally significant area, environmental protection area, natural heritage system or another area with an equivalent designation within a municipal official plan or zoning by-law under the Planning Act. 10. It is within, abuts or abuts a road allowance that abuts a provincial park, national park, conservation reserve or provincial wildlife area and contributes significantly to the natural heritage objectives of the park, reserve or wildlife area. 11. It is an area identified under the Great Lakes Wetlands Conservation Action Plan described in the document entitled “Great Lakes Wetlands Conservation Action Plan 2005-2010 Highlights Report”, published by Environment Canada, as it may be amended from time to time. O. Reg. 388/04, s. 1; O. Reg. 389/08, s. 2; O. Reg. 325/16, s. 3; O. Reg. 297/20, s. 7 (5-10). (4) Despite paragraph 10 of subsection (3), no part of the land that is more than 1,000 metres from the boundary of the park, reserve or wildlife area is eligible to be classified as eligible conservation land. O. Reg. 388/04, s. 1. 26. Land is eligible conservation land for a taxation year if the following requirements are met: 1. The land is eligible under section 25 to be classified as eligible conservation land for the taxation year. 2. The owner submits a completed application to the Minister of Natural Resources and Forestry for designation of the land under this section for the taxation year and the application is submitted on or before July 31 of the previous year. 3. In the application, the owner undertakes, i. not to engage in activities during the taxation year that are inconsistent with the natural heritage and biodiversity objectives for conserving the land, ii. to allow a person selected by the Minister of Natural Resources and Forestry to inspect the land, and iii. to co-operate with the person described in subparagraph ii in the course of the inspection. 4. The Minister of Natural Resources and Forestry designates the land for the taxation year for the purposes of this section. 5. The owner does not breach any undertaking given in the application. O. Reg. 388/04, s. 1; O. Reg. 297/20, s. 8. Application of Part 27. This Part applies with respect to the 1999 and subsequent taxation years. O. Reg. 46/99, s. 1. Part iv.1 (s. 28) Revoked: O. Reg. 242/04, s. 1. PART V DISPUTES RELATING TO THE FARM PROPERTY CLASS Definitions 29. In this Part, “Administrator” means, (a) the Minister of Agriculture, Food and Rural Affairs or the employee of the Ministry of Agriculture, Food and Rural Affairs to whom the Minister has delegated his or her powers and duties under this Part, or (b) AgriCorp, if the Minister of Agriculture, Food and Rural Affairs has appointed it as the Administrator under section 29.1; (“administrateur”) “AgriCorp” means the corporation established under section 1 of the AgriCorp Act, 1996; (“AgriCorp”) “spouse” has the same meaning as in Part III of the Family Law Act; (“conjoint”) “Tribunal” means the Agriculture, Food and Rural Affairs Appeal Tribunal. (“Tribunal”) O. Reg. 282/98, s. 29; O. Reg. 105/00, s. 2; O. Reg. 45/02, s. 4; O. Reg. 307/05, s. 2; O. Reg. 16/09, s. 1; O. Reg. 365/18, s. 2. 29.1 (1) The Minister of Agriculture, Food and Rural Affairs may appoint AgriCorp as the Administrator for the purposes of this Part and sections 8 and 8.1. O. Reg. 365/18, s. 3. (2) If the Minister of Agriculture, Food and Rural Affairs appoints AgriCorp under subsection (1), AgriCorp may designate an employee of the corporation to exercise the powers and duties of the Administrator on its behalf. O. Reg. 365/18, s. 3. Requests for Reconsideration under Section 39.1 of the Act 30. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not included in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be included in the farm property class, but such a request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 2 (1); O. Reg. 230/22, s. 5. (2) Revoked: O. Reg. 100/16, s. 1. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation shall be deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 31 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If the current value of the land has not been determined in accordance with subsection 19 (5) of the Act for the taxation year, no settlement may be agreed to by the Administrator unless it is determined that the current value of the land should be determined in accordance with subsection 19 (5) of the Act either, i. by a settlement under section 39.1 of the Act agreed to by the assessment corporation, or ii. by a decision by the Assessment Review Board under section 40 of the Act or a decision by the court on appeal from such a decision. O. Reg. 282/98, s. 30 (3); O. Reg. 419/04, s. 3 (2-4); O. Reg. 16/09, s. 2 (3-5). Appeals under Section 40 of the Act 31. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be included in the farm property class: 1. If the applicability of subsection 19 (5) of the Act to the land is in issue, the Assessment Review Board shall determine that issue and, if necessary as a result of that determination, redetermine the current value of the land. The application of subsection 19 (5) of the Act shall be deemed to be in issue if the current value of the land was not determined in accordance with that subsection. 2. If, after the determination under paragraph 1, there is still an issue as to whether the land should be included in the farm property class, the Assessment Review Board shall refer the issue to the Tribunal. 3. The Tribunal shall hold a hearing to determine whether the land should be included in the farm property class. Upon determining the issue, the Tribunal shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 4. The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 5. The Tribunal shall give notice of the hearing by the Tribunal to the parties at least 14 days before the date fixed for the hearing. 6. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act. 7. The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsections 40 (20) and (21) of the Act. 8. Subsection 40 (22) of the Act applies with respect to the Tribunal. 9. The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 10. Section 43.1 of the Act applies with respect to decisions of the Tribunal. O. Reg. 282/98, s. 31; O. Reg. 363/03, s. 9; O. Reg. 419/04, s. 4; O. Reg. 16/09, s. 3 (2-6); O. Reg. 230/22, s. 6. 32. Revoked: O. Reg. 419/04, s. 5. part v.1 assessment of the managed forests property class and related land Determination of Current Value 32.1 (1) The current value of land in the managed forests property class shall be determined as follows for the 2017 and subsequent taxation years: 1. Determine the value of the land in accordance with subsection 19 (5.2) of the Act. 2. Determine the value of the land in accordance with subsection (2). 3. If the value determined under paragraph 1 is less than the value determined under paragraph 2, the current value of the land is the value determined under paragraph 1. 4. If the value determined under paragraph 2 is less than 31 per cent of the value determined under paragraph 1, the current value of the land is the amount calculated by multiplying the value determined under paragraph 1 by 0.31. 5. In any other case, the current value of the land is the value determined under paragraph 2. O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 2; O. Reg. 339/12, s. 1; O. Reg. 397/16, s. 1. (2) For the purposes of paragraph 2 of subsection (1), the value of the land is determined as follows: 1. Determine whether the geographic area in which the land is located is listed in Column 2 of Table 1 to Part IX.1 of this Regulation. If it is, take the step described in paragraph 2. If it is not, take the steps described in paragraphs 4 and 5. 2. If the geographic area is listed in Column 2 of Table 1, determine whether the land band for the land, as assigned by the assessment corporation, is listed in Column 3 of Table 1 for the applicable geographic area. If it is, take the steps described in paragraphs 3 and 5. If it is not, take the steps described in paragraphs 4 and 5. 3. For land located in a geographic area listed in Column 2 of Table 1 and assigned to a land band listed in Column 3 of Table 1, identify the applicable value per acre of the land as set out in Column 4 of Table 1. 4. For any other land, identify the applicable value per acre of the land as set out in Column 2 of Table 2 to Part IX.1 of this Regulation using the land band assigned to the land by the assessment corporation. 5. The value of the land is calculated by multiplying the applicable value per acre of the land by the acreage. O. Reg. 656/05, s. 1; O. Reg. 101/09, s. 1. (3) In this section, “land band” means a geographic area in which similar farm properties sell for similar prices, as determined by the assessment corporation under subsection 19 (5) of the Act. O. Reg. 656/05, s. 1. Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class 32.2 (1) This section applies if a parcel of land contains both land in the managed forests property class and land in another property class. O. Reg. 656/05, s. 1. (2) The current value of the land shall be determined as follows for the 2017 and subsequent taxation years: 1. Determine the current value of the land in the managed forests property class under subsection 19 (5.2) of the Act. 2. Determine the current value of the land in the managed forests property class under section 32.1 of this Regulation. 3. Subtract the amount determined under paragraph 2 from the amount determined under paragraph 1. If the amount determined under paragraph 2 is greater than the amount determined under paragraph 1, the amount calculated under this paragraph is deemed to be zero. 4. Subtract the amount calculated under paragraph 3 from the current value of the entire parcel of land. 5. The amount calculated under paragraph 4 is the current value of the land. O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 3; O. Reg. 339/12, s. 2; O. Reg. 397/16, s. 2. PART VI DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS Definitions 33. In this Part, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under this Part; (“administrateur”) “Tribunal” means the Mining and Lands Tribunal continued under section 6 of the Ministry of Natural Resources Act. (“Tribunal”) O. Reg. 282/98, s. 33; O. Reg. 154/18, s. 1; O. Reg. 43/21, s. 2. Requests for Reconsideration under Section 39.1 of the Act 34. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the managed forests property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the managed forests property class but such request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 4 (1). (2) Revoked: O. Reg. 100/16, s. 2. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation are deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 35 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If, in the settlement, it is agreed that the land will be classified in the managed forests property class, the person who requested the reconsideration is deemed to have requested the assessment corporation to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act. O. Reg. 406/06, s. 4 (2); O. Reg. 16/09, s. 4 (3-5). Appeals under Section 40 of the Act 35. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the managed forests property class: 1. The Assessment Review Board shall refer the issue as to whether the land should be classified as land in the managed forests property class to the Tribunal. 2. The Tribunal shall hold a hearing to determine whether the land should be classified as land in the managed forests property class. Upon determining the issue, the Tribunal shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 3.

The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Tribunal under paragraph 2, i. subsections 114 (2), (3) and (4), ii. sections 115, 116, 118 to 122 and 125 to 128, and iii. subsection 129 (1). 5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of a change in the classification of the land. 6. The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (21) and (22) of the Act. 7. Subsection 40 (22) of the Act applies with respect to the Tribunal. 8. The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 9. Section 43.1 of the Act applies with respect to decisions of the Tribunal. O. Reg. 282/98, s. 35; O. Reg. 16/09, s. 5 (2-6); O. Reg. 154/18, s. 3. Special Consideration if Deadline Missed 36. (1) The Administrator, on a request described in subsection 34 (1), shall agree to a settlement classifying land in the managed forests property class if all of the following conditions are satisfied: 1. Revoked: O. Reg. 100/16, s. 3 (2). 2. The requirements for the land to be classified in the managed forests property class have been complied with except that the applicable deadline under section 9.1, 9.2, 9.3 or 9.4 for submitting an application for the taxation year was missed. 3. The land would have been eligible to be classified in the managed forests property class if the deadline had not been missed. 4. In the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 406/06, s. 5; O. Reg. 16/09, s. 6 (1); O. Reg. 100/16, s. 3. (2) On an appeal described in section 35, the Tribunal shall make a determination that the land should be classified in the managed forests property class if the conditions described in paragraphs 1, 2 and 3 of subsection (1) are satisfied and if, in the Tribunal’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 16/09, s. 6 (2); O. Reg. 154/18, s. 3. (3) Revoked: O. Reg. 16/09, s. 6 (3). PART VII DISPUTES RELATING TO CONSERVATION LAND Definitions 37. In this Part, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under this Part; (“administrateur”) “Tribunal” means the Mining and Lands Tribunal continued under section 6 of the Ministry of Natural Resources Act. (“Tribunal”) O. Reg. 282/98, s. 37; O. Reg. 154/18, s. 2; O. Reg. 43/21, s. 3. Requests for Reconsideration under Section 39.1 of the Act 38. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land is conservation land but such a request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 7 (1). (2) Revoked: O. Reg. 100/16, s. 4. (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation shall be deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the Assessment Review Board under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 39 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If a settlement is agreed to that the land is conservation land, the person who requested the settlement shall be deemed to have requested the assessment corporation, under section 39.1 of the Act, to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act. O. Reg. 282/98, s. 38 (3); O. Reg. 16/09, s. 7 (3-5). Appeals under Section 40 of the Act 39. Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may bring an appeal under subsection 40 (1) of the Act that land is or is not conservation land and the following apply with respect to such an appeal: 0.1 Subsection 40 (3) of the Act applies to the appeal. 1. The Assessment Review Board shall refer the issue as to whether the land is conservation land to the Tribunal. 2. The Tribunal shall hold a hearing to determine whether the land is conservation land. Upon determining the issue, the Tribunal shall give the parties, the assessment corporation, and the Assessment Review Board a copy of its decision. 3. The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Tribunal under paragraph 2, i. subsections 114 (2), (3) and (4), ii. sections 115, 116, 118 to 122 and 125 to 128, and iii. subsection 129 (1). 5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of the determination as to whether or not the land is conservation land. 6. The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (20) and (21) of the Act. 7. Subsection 40 (22) of the Act applies with respect to the Tribunal. 8. The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 9. Section 43.1 of the Act applies with respect to decisions of the Tribunal. O. Reg. 282/98, s. 39; O. Reg. 16/09, s. 8 (2-7); O. Reg. 100/16, s. 5; O. Reg. 154/18, s. 3. Special Consideration if Deadline Missed 40. (1) The Administrator, on a request described in subsection 38 (1), shall agree to a settlement determining that the land is conservation land if, (a) the requirements for the land to be conservation land have been complied with except that the deadline for submitting an application for designation of the land as conservation land was missed; (b) the land would have been conservation land if the deadline under section 26 had not been missed; and (c) in the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (1). (2) The Tribunal, on an appeal described in section 39, shall make a determination that the land is conservation land if, (a) clauses (1) (a) and (b) are satisfied; and (b) in the Tribunal’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (2); O. Reg. 154/18, s. 3. part viii assessment of pipe lines Assessed Value for Specified Years 41. (1) For the 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 taxation years, the assessed value of a pipe line shall be determined as follows: 1. The length of the pipe line in feet shall be multiplied by the applicable rate in Table 1, 2 or 3 of Part X. Table 1 applies to offshore pipe lines. Table 2 applies to plastic field gathering pipe lines and plastic distribution pipe lines. Table 3 applies to other pipe lines. 2. The amount determined under paragraph 1 shall be depreciated by reducing the amount by the applicable percentage in Table 4 for offshore pipe lines and in Table 5 for plastic field gathering pipe lines, plastic gas distribution pipe lines and other pipe lines. 3. After the reduction under paragraph 2, $250 shall be added for each connection to an end user. O. Reg. 338/12, s. 1; O. Reg. 397/16, s. 3; O. Reg. 320/21, s. 1; O. Reg. 13/22, s. 1; O. Reg. 261/23, s. 1; O. Reg. 419/24, s. 1, O. Reg. 296/25, s. 2. (2) If Table 1, 2 or 3 applies, but the outside diameter of the pipe line is not included in the Table, the applicable rate for the purposes of paragraph 1 of subsection (1) is the rate for the closest outside diameter or range of outside diameter that is included in the Table. O. Reg. 338/12, s. 1. 41.1, 41.2 Revoked: O. Reg. 338/12, s. 2. Assessed Value of Pipe Line in a Right-of-Way or Easement 42. (1) For the purposes of determining the assessed value of a pipe line in a right-of-way or easement for a taxation year, the rate in the Table to Part X that would otherwise apply for the year to the pipe line shall be reduced by 25 per cent of that rate, if the pipe line is not the primary pipe line in the right-of-way or easement. O. Reg. 371/05, s. 1. (2) A pipe line is a primary pipe line in a right-of-way or easement for a taxation year for the purposes of this section if, (a) it is one of two or more pipe lines occupying the right-of-way or easement in the year; and (b) it would have the highest assessed value of all the pipe lines in the right-of-way or easement, if the assessed values of the pipe lines were computed for the year without reference to this section. O. Reg. 371/05, s. 1. (3) If two or more pipe lines occupying a right-of-way or easement would have the same assessed value for a taxation year if this section did not apply and that assessed value is the highest or the only assessed value for all pipe lines occupying that right-of-way or easement in that year, the primary pipe line in the right-of-way or easement shall be the pipe line that was first in use. O. Reg. 371/05, s. 1. part viii.1 assessment of renewable energy installations Interpretation 42.1 In this Part, “installed capacity” means, with respect to machinery and equipment used to produce electricity, the rated maximum output capacity as stated on the nameplate of the machinery or equipment; (“puissance installée”) “wind turbine tower” means the structure that supports an electrical generator and electrical and mechanical equipment used to convert wind energy into electricity, and includes the base and foundation to which the structure is attached, but does not include, (a) any additional land, building and structures, or (b) any transformer, transmission or distribution line or other equipment. (“tour d’éolienne”) O. Reg. 1/12, s. 3. Renewable Energy Sources: Sun, Wind, Anaerobic Digestion of Organic Matter 42.2 (1) This section applies to land on which is installed machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter, if the production of electricity is ancillary to another use on the same site. O. Reg. 1/12, s. 3. (2) However, this section does not apply in any of the following circumstances: 1. If the land is used to produce electricity by a person who generates, distributes, transmits or retails electricity or another form of energy as the person’s principal business. 2. If subsection 42.3 (1) applies to the land. 3. If section 42.4 applies to the land. O. Reg. 1/12, s. 3. (3) Despite paragraph 1 of subsection (2), this section applies to land used by a renewable energy co-operative within the meaning of the Co-operative Corporations Act, the membership of which is restricted to natural persons, to produce electricity. O. Reg. 1/12, s. 3. (4) Despite paragraph 1 of subsection (2), this section applies to land used by any of the following entities to produce electricity, if the primary purpose of the entity is the generation of electricity and if the land on which the generation occurs is valued under subsection 19 (5) of the Act: 1. A sole proprietorship comprised of a person who carries on a farming business within the meaning of the Income Tax Act (Canada). 2. A co-operative corporation, all of whose members are persons who carry on such a farming business. 3. A partnership, all of whose partners carry on such a farming business. 4. A corporation, all of whose members or shareholders are persons who carry on such a farming business. O. Reg. 1/12, s. 3. (5) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is 0.01 megawatts or less, the classification of the land (including a wind turbine tower that supports the machinery or equipment) is not changed and the current value of the land (including the wind turbine tower) is not increased as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (6) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is greater than 0.01 megawatts but not greater than 0.5 megawatts, the classification of the land is not changed as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (7) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is greater than 0.5 megawatts and if the land would be classified in a class other than the industrial class, but for the installation of the machinery or equipment, the land remains classified, in part, in that other class and is classified, in part, in the industrial class. The proportion of the land that remains classified in that other class is determined using the ratio, 0.5/A in which, “A” is the installed capacity of the machinery or equipment, expressed in megawatts. O. Reg. 1/12, s. 3. (8) The current value of land to which this section applies shall be determined based on its classification, but the current value of land that is determined under subsection 19 (5) of the Act continues to be determined under that subsection as if the land was used for farm purposes only. O. Reg. 1/12, s. 3. 42.3 (1) If machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is an ancillary installation on the rooftop of a building or other structure, the classification of the land is not changed and the current value of the land is not increased as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (2) For the purposes of subsection 3 (8) of the Act, the sun, the wind and the anaerobic digestion of organic matter are prescribed as renewable energy sources and if machinery or equipment used to produce electricity from such a source is installed on the rooftop of a building or other structure on land that would otherwise be exempt from taxation, the land remains exempt from taxation, regardless of whether the generation is performed by the owner or a tenant of the property. O. Reg. 1/12, s. 3. 42.4 If machinery or equipment used to produce electricity through anaerobic digestion of organic matter is located on land whose current value is determined under subsection 19 (5) of the Act, (a) the classification of the land is not changed as a result of the installation or use of the machinery or equipment; and (b) the current value of the land continues to be determined under subsection 19 (5) of the Act as if the land was used for farm purposes only. O. Reg. 1/12, s. 3. Wind Turbine Towers 42.5 (1) Wind turbine towers are prescribed as generating station structures for the purposes of section 19.0.1 of the Act. O. Reg. 1/12, s. 3. (2) For the purposes of subsection 19 (2.1) of the Act, the current value of a wind turbine tower for the 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 taxation years is determined by multiplying $50,460 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 397/16, s. 4; O. Reg. 320/21, s. 2 (1); O. Reg. 13/22, s. 2; O. Reg. 261/23, s. 2; O. Reg. 419/24, s. 2, O. Reg. 296/25, s. 3. (3) For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value for the 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 taxation years of a generating station structure that is a wind turbine tower is determined by multiplying $50,460 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 397/16, s. 4; O. Reg. 320/21, s. 2 (2); O. Reg. 13/22, s. 2; O. Reg. 261/23, s. 2; O. Reg. 419/24, s. 2, O. Reg. 296/25, s. 3. (4)-(6) Revoked: O. Reg. 397/16, s. 4. Systems for Energy Conservation or Energy Efficiency 42.6 The following rules apply if an active solar heating or cooling system or a ground-sourced geothermal heating or cooling system has been installed on, erected or placed upon, in, over, under or affixed to land: 1. If the system would result in an increase to the value of the land, the current value of the land shall not reflect that increase and the land must be instead assessed as if it contained a non-renewable energy system that is typically found in similar lands in the vicinity. 2. If the system would result in a decrease to the value of the land, the current value of the land shall reflect that decrease and the land must be assessed at the lesser value. O. Reg. 1/12, s. 3. PART IX MISCELLANEOUS Enumeration for Municipal Elections and Elections in Non-Municipal Territory 42.7 (1) For the purpose of subsection 15 (1) of the Act, the assessment corporation shall conduct an enumeration of the inhabitants of each municipality and locality in the following manner: 1. Information on the inhabitants contained in the database of the assessment corporation shall be confirmed with information contained in the National Register of Electors maintained by Elections Canada, and with the Permanent Register of Electors for Ontario maintained by Elections Ontario. 2. The enumeration may be additionally made by mail, internet-based elector confirmation and registration services, or by making such other inquiries or undertaking such other research as the assessment corporation deems advisable. O. Reg. 310/18, s. 1 (1). (2) For the purposes of subsection (1), the following information shall be collected in respect of each inhabitant of the municipality or locality: 1. The inhabitant’s name (last, middle and first name). 2. Revoked: O. Reg. 310/18, s. 1 (2). 3. The inhabitant’s date of birth (year, month and day). 4. The inhabitant’s citizenship status (Canadian citizen or not). 5. The inhabitant’s occupancy status (owner, tenant, spouse of owner or tenant or other). 6. The location of the inhabitant’s primary residence (the unit being enumerated, elsewhere in the municipality or locality or elsewhere in the province). 7. Religion (Roman Catholic or not). 8. Whether the inhabitant is a French-language rights holder. 9. The type of school board that the inhabitant supports. O. Reg. 310/18, s. 1 (1, 2). (3) For the purposes of subsection 15 (2) of the Act, the assessment corporation shall conduct an enumeration of the inhabitants of non-municipal territory that is not located in a locality in the following manner: 1. Information on the inhabitants contained in the database of the assessment corporation shall be confirmed with information contained in the National Register of Electors maintained by Elections Canada, and with the Permanent Register of Electors for Ontario maintained by Elections Ontario. 2. The enumeration may be additionally made by mail, internet-based elector confirmation and registration services, or by making such other inquiries or undertaking such other research as the assessment corporation deems advisable. O. Reg. 310/18, s. 1 (1). (4) For the purposes of subsection (3), the following information shall be collected in respect of each inhabitant of the non-municipal territory: 1. The inhabitant’s name (last, middle and first name). 2. Revoked: O. Reg. 310/18, s. 1 (3). 3. The inhabitant’s date of birth (year, month and day). 4. The inhabitant’s citizenship status (Canadian citizen or not). 5. The inhabitant’s occupancy status (owner, tenant, spouse of owner or tenant or other). 6. The location of the inhabitant’s primary residence (the unit being enumerated, elsewhere in the non-municipal territory or elsewhere in the province). O. Reg. 310/18, s. 1 (1, 3). (5) An enumeration under subsection (1) or (3) shall be conducted for each regular election under the Municipal Elections Act, 1996. It may commence at any time, but it must be completed prior to the delivery of the preliminary list under subsection 19 (1.1) of that Act. O. Reg. 310/18, s. 1 (1). Procedure for School Support Applications 43. An application under subsection 16 (3) of the Act shall be delivered to the assessment corporation not later than November 1 in the year previous to the taxation year to which the application relates. O. Reg. 16/09, s. 10; O. Reg. 43/21, s. 4. Mine Tailings Management Area 43.1 For 2004 and subsequent years, the current value of land used as a mine tailings management area that is included in the subclass for vacant land for the industrial property class under subsection 20 (3) shall be determined without regard to the value of structures, machinery or fixtures erected or placed on the land for the purposes of environmental protection or pollution control. O. Reg. 347/03, s. 2. Landfilling Site 43.2 (1) This section applies to any portion of land in a landfilling site, other than a closed landfilling site, that is used exclusively for landfilling activities or that contains a closed landfill cell. O. Reg. 449/16, s. 3. (2) The current value of the land shall be determined as if it were vacant industrial land, subject to subsections (3) and (4). O. Reg. 449/16, s. 3; O. Reg. 10/20, s. 1. (3) The current value of the land shall be determined without regard to the value of, (a) primary and secondary liners; (b) structures, machinery, equipment or fixtures that are associated with primary leachate collection systems, secondary leachate collection systems or gas collection systems; and (c) for landfilling sites that are approved for the receipt and deposit of hazardous waste, structures, machinery, equipment or fixtures that are used for pre-treatment and processing of hazardous waste. O. Reg. 449/16, s. 3. (4) The current value of buildings and structures located on the land, other than those listed in subsection (3), shall be determined using the replacement cost new approach to valuation, less depreciation. O. Reg. 449/16, s. 3. (5) In this section, “closed landfill cell”, “closed landfilling site”, “environmental compliance approval”, “landfill cell”, “landfilling activities” and “landfilling site” have the same meaning as in subsection 14.3 (3); (“cellule d’enfouissement désaffectée”, “lieu d’enfouissement désaffecté”, “autorisation environnementale”, “cellule d’enfouissement”, “activités d’enfouissement”, “lieu d’enfouissement”) “gas collection system” means facilities to detect, monitor, collect, redirect, treat, utilize or vent landfill gasses; (“système de collecte des gaz”) “primary leachate collection system”, “primary liner”, “secondary leachate collection system” and “secondary liner” have the same meaning as in Ontario Regulation 232/98 (Landfilling Sites) made under the Environmental Protection Act. (“système primaire de collecte des lixiviats”, “membrane d’étanchéité primaire”, “système secondaire de collecte des lixiviats”, “membrane d’étanchéité secondaire”) O. Reg. 449/16, s. 3. 43.3 (1) This section applies to land in a closed landfilling site, as defined in subsection 14.3 (3). O. Reg. 449/16, s. 3. (2) The current value of the land shall be determined without regard to the value of the items listed in subsection 43.2 (3). O. Reg. 449/16, s. 3; O. Reg. 10/20, s. 1. Land to which Subsection 19 (5.0.1) of the Act Applies 44. (1) Land on which a building is located, but not the building, is prescribed for the purposes of subsection 19 (5.0.1) of the Act if, (a) the building is used primarily, (i) to sell farm products that consist of or include produce from the farm lands on which the building is located, or (ii) to process farm products described in subclause (i) or manufacture anything from them; or (b) the building is used to manufacture wine from grapes or other fruit grown on the farm lands on which the building is located, even if the building is not used primarily for that purpose. O. Reg. 536/05, s. 4; O. Reg. 361/18, s. 2; O. Reg. 493/22, s. 4. (2) This section applies to the 2004 and subsequent taxation years. O. Reg. 536/05, s. 4. 44.1 (1) Land is prescribed for the purposes of subsection 19 (5) of the Act if it is not used by the owner exclusively for recreational or hobby purposes and if one of the following conditions is met: 1. It is used for breeding, raising, boarding, maintaining, training or selling horses. 2. It is used to provide horse trail rides or horse riding lessons on the same parcel of land as other lands or buildings whose value has been determined under that subsection of the Act. O. Reg. 100/05, s. 2. (2) This section applies with respect to the 2004 and subsequent taxation years. O. Reg. 100/05, s. 2. 44.2 (1) Land on which a grain elevator is located is prescribed for the purposes of subsection 19 (5.0.1) of the Act if, (a) the grain elevator is used to receive, store, clean, treat or transfer grain or feed for livestock that is not owned by the farmer who owns or leases the land on which the grain elevator is located; and (b) but for the activity described in clause (a), the land on which the grain elevator is located would be valued under subsection 19 (5) of the Act. O. Reg. 257/14, s. 5. (2) This section applies with respect to the 2014 and subsequent taxation years. O. Reg. 257/14, s. 5. (3) In this section, “grain elevator” has the same meaning as in subsection 17.1 (2). O. Reg. 257/14, s. 5. Subsection 19 (5.4) of the Act — Farm Land Awaiting Development 45. (1) This section prescribes, for the purposes of subsection 19 (5.4) of the Act, circumstances in which subsection 19 (5) of the Act does not apply. O. Reg. 282/98, s. 45 (1). (2) Subsection 19 (5) of the Act does not apply to the following: 1. Land included in a plan of subdivision registered under the Land Titles Act or the Registry Act. 2. Land in respect of which there is a building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection. O. Reg. 282/98, s. 45 (2). (3) For greater certainty, (a) paragraph 1 of subsection (2) applies with respect to a plan of subdivision even if the plan was registered before this section comes into force; (b) paragraph 2 of subsection (2) applies with respect to a building permit even if the permit was issued before this section comes into force. O. Reg. 282/98, s. 45 (3). Airport Authorities 45.1 (1) This section applies to an authority that operates an airport as described in subparagraph 24 i of subsection 3 (1) of the Act for the 2013 and subsequent taxation years. O. Reg. 398/17, s. 1. (2) The following authorities are prescribed for the purposes of sub-subparagraph 24 i B of subsection 3 (1) of the Act: 1. The Greater London International Airport Authority, in respect of the London International Airport. 2. The Greater Toronto Airports Authority, in respect of the Toronto Pearson International Airport. 3. The Ottawa Macdonald-Cartier International Airport Authority, in respect of the Ottawa International Airport. 4. The Thunder Bay International Airports Authority, in respect of the Thunder Bay Airport. 5. The Toronto Port Authority, in respect of the Billy Bishop Toronto City Airport. O. Reg. 398/17, s. 1; O. Reg. 505/18, s. 2 (1). (3) Subject to subsection (5), for the purposes of this Regulation, the passenger total for a taxation year with respect to an authority is determined as follows: 1. For the Greater London International Airport Authority, the passenger total is the total number of enplaned and deplaned passengers for London, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”. 2. For the Greater Toronto Airports Authority, the passenger total is the total number of enplaned and deplaned passengers for Toronto/Lester B Pearson International, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”. 3. For the Ottawa Macdonald-Cartier International Airport Authority, the passenger total is the total number of enplaned and deplaned passengers for Ottawa/Macdonald-Cartier International, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”. 4. For the Thunder Bay International Airports Authority, the passenger total is the total number of enplaned and deplaned passengers for Thunder Bay, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”. 5. For the Toronto Port Authority, the passenger total is the total number of enplaned and deplaned passengers for Toronto/Billy Bishop Toronto City, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”. O. Reg. 505/18, s. 2 (2). (4) If the total number of enplaned and deplaned passengers for Toronto/Billy Bishop Toronto City, Ontario is not reported for the year in the publication referred to in paragraph 5 of subsection (3), the passenger total is the total number as reported for that airport by the Toronto Port Authority to the City of Toronto for the year that is two years prior to the relevant taxation year. O. Reg. 505/18, s. 2 (2). (5) If an authority and the municipality in which it is located agree in writing by March 31 of a taxation year, the passenger total for that year shall be equal to the total number of enplaned and deplaned passengers for the authority for the immediately preceding year, as reported by the authority to the municipality. O. Reg. 398/17, s. 1. (6) For the purposes of this Regulation, a reference to a municipality in which an authority is located is a reference to all the municipalities in which the authority is located. O. Reg. 398/17, s. 1. (7) Subject to subsections (9) and (9.2), for each taxation year, an authority shall make a payment in lieu of taxes to the municipality in which it is located in the amount determined by multiplying the passenger total for the year for the authority by the passenger rate set out in the following Table for that authority. TABLE Authority Passenger Rate Greater London International Airport Authority $1.66998 Greater Toronto Airports Authority $0.94029 Ottawa Macdonald-Cartier International Airport Authority $1.07735 Thunder Bay International Airports Authority $0.55403 Toronto Port Authority $0.94029 O. Reg. 398/17, s. 1; O. Reg. 505/18, s. 2 (3); O. Reg. 56/22, s. 1 (1). (8) The Greater Toronto Airports Authority shall make its payment in lieu of taxes for a taxation year by paying, (a) to the City of Mississauga an amount equal to 99.43 per cent of the amount of the payment determined under subsection (7) for the taxation year; and (b) to the City of Toronto an amount equal to 0.57 per cent of the amount of the payment determined under subsection (7) for the taxation year. O. Reg. 398/17, s. 1. (9) Subject to subsection (9.2), if the amount determined for an authority under subsection (7) for a taxation year exceeds 105 per cent of the amount determined under this section for the immediately preceding taxation year, the payment in lieu of taxes for the taxation year shall be equal to 105 per cent of the amount paid for the immediately preceding taxation year. O. Reg. 398/17, s. 1; O. Reg. 56/22, s. 1 (2). (9.1) In subsection (9.2), “reference passenger total” means, with respect to an authority, the passenger total determined for the authority under subsection (3) for the 2021 taxation year or, if the authority and municipality had an agreement under subsection (5) for the 2020 and 2021 taxation years, the 2020 taxation year. O. Reg. 56/22, s. 1 (3). (9.2) If the passenger total for an authority determined under subsection (3) for the 2022 taxation year is less than the reference passenger total, the following rules apply: 1. Subsection (9) does not apply with respect to the authority for the 2022 taxation year and subsequent taxation years, subject to paragraph 2. 2. Subsection (9) resumes applying with respect to the authority for the taxation years that follow the first taxation year after 2022 for which the passenger total for the authority determined under subsection (3) is equal to or greater than the reference passenger total. 3. For that first taxation year after 2022 for which the passenger total for the authority determined under subsection (3) is equal to or greater than the reference passenger total, the authority shall make a payment in lieu of taxes for the taxation year, for the purposes of subsection (7), in the amount that is equal to the lesser of, i. the amount determined under subsection (7) for the taxation year, and ii. 105 per cent of the amount that would be determined under that subsection if a passenger total equal to the reference passenger total were used. O. Reg. 56/22, s. 1 (3). (10) An authority shall pay to the municipality in which it is located the amount owing under this section for a taxation year, (a) in equal quarterly instalments by March 31, June 30, September 30 and December 15 of the taxation year; or (b) in the proportions and at the times agreed to in writing by the authority and the municipality. O. Reg. 398/17, s. 1. (11) If an authority fails to make a payment at the time it is required to do so under subsection (10), the municipality may impose on the authority a penalty equal to the penalty that the municipality imposes on owners of property in the commercial property class for the non-payment of taxes under section 345 of the Municipal Act, 2001 or section 310 of the City of Toronto Act, 2006. O. Reg. 398/17, s. 1. (12) If an authority fails to pay all of the amount required under this section for a taxation year on or before the last day of the taxation year, the authority shall pay forthwith an amount equal to the taxes for municipal and school taxes that would be payable for the taxation year if the property were taxable and the tax roll for the municipality shall be amended to show the authority’s liability to pay that amount. O. Reg. 398/17, s. 1. (13) By March 31 of each taxation year, or a later date agreed to by the authority and the municipality, the authority shall provide the following information to the municipality: 1. The number of enplaned and deplaned passengers reported for the authority for the year that is two years prior to the relevant taxation year as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual” or, if subsection (4) or (5) applies, the total number of enplaned and deplaned passengers as reported for or by the authority for the purposes of those subsections. 2. The calculation of the payment in lieu of taxes for the year. O. Reg. 398/17, s. 1; O. Reg. 505/18, s. 2 (4). (14) If subsection (4) or (5) applies, the authority shall, within a reasonable time, provide to the municipality, upon request, an auditor’s report verifying the passenger total that was reported for the taxation year by the authority. O. Reg. 398/17, s. 1. (15) Revoked: O. Reg. 505/18, s. 2 (4). New Residential Unit — Exempt Portion 45.2 For the purposes of paragraph 22 of subsection 3 (1) of the Act, the prescribed portion of a new residential unit described in that paragraph is 10 per cent of the assessment of the unit. O. Reg. 278/01, s. 1. Current Value of Hotels 45.3 For the purposes of subsection 19 (2.1) of the Act, where the current value of land used as a hotel is determined using the pro forma income capitalization approach to valuation, the following rules apply for 2003 and subsequent years: 1. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year as management fees in determining the amount of the undistributed operating expenses of a hotel for a year shall not exceed 5 per cent of the total revenue of the hotel for the year. 2. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year in respect of personal property in determining the current value of a hotel for a year shall not exceed 15 per cent of the capitalized net income of the hotel, including personal property. O. Reg. 370/03, s. 1. Condominium Hotel Valuation 45.3.1 (1) In this section, “condominium hotel” means a building complex, (a) that contains at least 20 hotel units, and (b) that is not located within the boundaries of a resort; (“condominium hôtelier”) “hotel unit” means land, (a) that is a unit or proposed unit as defined in the Condominium Act, 1998, (b) that is furnished and operated or managed in a manner to provide transient accommodation for a fee or charge for a minimum period of less than 30 days, or that is used as part of the hotel operations, and (c) in respect of which, for the 2008 and subsequent taxation years, the owner or his or her authorized agent has made a declaration under subsection (5) or clause (6) (a); (“partie privative”) “resort” means a building complex that is occupied primarily for recreational purposes, including golfing, skiing, swimming and hiking. (“lieu de villégiature”) O. Reg. 538/07, s. 1. (2) For the purposes of subsection 19 (2.1) of the Act, the current value of a hotel unit that is contained in a condominium hotel for the purposes of assessment for 2006 and subsequent taxation years shall be determined by using the pro forma income capitalization approach to valuation to determine assessments that are comparable to the assessments of hotels of similar size and quality in the vicinity of the condominium hotel. O. Reg. 538/07, s. 1. (3) For the purposes of subsection (2), all hotel units shall be deemed to be a single parcel of land for valuation purposes and the value determined shall be apportioned among the hotel units in the proportion that the square footage of each unit is of the total square footage of all hotel units contained in the condominium hotel. O. Reg. 538/07, s. 1. (4) Section 45.3 applies to a condominium hotel. O. Reg. 538/07, s. 1. (5) For the purposes of assessment for the 2008 taxation year, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before November 30, 2007 to the assessment corporation stating that the unit is a hotel unit for the 2008 taxation year. O. Reg. 538/07, s. 1. (6) For the purposes of assessment for 2009 and subsequent taxation years, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before June 30 of the previous taxation year to the assessment corporation stating that, (a) the unit will be a hotel unit for the following and subsequent years; or (b) the unit will cease to be a hotel unit for the following and subsequent years. O. Reg. 538/07, s. 1. (7) Despite subsection (6), no declaration is required where, (a) a declaration was previously made under subsection (5) or (6); and (b) there has been no change in the status of the unit since the declaration was made. O. Reg. 538/07, s. 1. (8) The assessment corporation may determine the manner in which a declaration under subsection (5) or (6) is made. O. Reg. 538/07, s. 1. Public Utility Landfills 45.3.2 (1) Despite subsection 27 (3) of the Act, every commission shall pay in each year, to any municipality in which lands or buildings owned by the commission and classified in the landfill property class are situated, an amount equal to the taxes for municipal and school purposes that would be payable if the land and buildings were taxable and classified in the landfill property class. O. Reg. 98/17, s. 1. (2) Despite subsection 27 (7.1) of the Act, if land or buildings owned by a commission are classified in the landfill property class and are located in non-municipal territory, the commission shall pay in each year to the Minister an amount equal to the taxes that would be payable under the Provincial Land Tax Act, 2006 if the land and buildings were taxable and classified in the landfill property class. O. Reg. 98/17, s. 1. Residential Communities 45.4 (1) For the purposes of this section, a residential community is composed of the following parcels of land located in the same immediate vicinity: 1. Residential lots, which are parcels of land in the community that are used for residential purposes and that are owned by persons who also own common land in the community. 2. Common land, which are parcels of land, i. that are parkland, pathways or other common amenities intended for the use of the owners of residential lots in the community, ii. that are owned by two or more persons, each of whom also owns a residential lot in the community, and iii. that are not subject to a condominium plan. O. Reg. 341/12, s. 1. (2) The following rules apply to a residential community for the 2013 and subsequent taxation years: 1. The current value of a residential lot shall reflect the value that the common land in the community adds to the value of the residential lot. 2. The current value of common land is deemed to be zero. 3. No notice need be given under subsections 31 (1) or 35 (1) of the Act with respect to common land. O. Reg. 341/12, s. 1. Third Party Signs 45.5 (1) For the 2014 and subsequent taxation years, the following rules apply with respect to third party signs: 1. The contribution to the current value of a property that is attributable to a third party sign located on the property shall be determined using the replacement cost new approach to valuation of the sign, less depreciation of 50 per cent, with no value added for rent or other consideration payable in respect of the sign or its placement. 2. No contribution to the current value of a property shall be attributable to a third party sign if the aggregate sign face area of the sign is smaller than 25 square feet in size. The aggregate sign face area of a third party sign is the total area of all of the sign’s faces, measured in square feet. 3. The third party sign is included in the commercial property class. However, the classification of the land on which the sign is affixed, erected or placed is not changed as a result of the sign being so affixed, erected or placed. 4. If a third party sign is located on land whose current value is determined under subsection 19 (5) of the Act, the current value of the land continues to be determined under that subsection as if the land was used for farm purposes only. O. Reg. 430/15, s. 1. (2) Subsection (1) is deemed to have applied for the 2009 and subsequent taxation years with respect to third party signs located on the following properties: 1. Airport Road, Mississauga: roll number 2105 050 113 60126 0000. 2. 595 Bay Street, Toronto: roll number 1904 066 460 00005 0000. 3. 10 Dundas Street East, Toronto: roll number 1904 066 450 00050 0000. 4. 33 Dundas Street East, Toronto: roll number 1904 066 240 01001 0000. 5. 1 Dundas Street West, Toronto: roll number 1904 066 080 03610 0000. 6. 279 to 283 Yonge Street, Toronto: roll number 1904 066 220 01900 0000. O. Reg. 69/14, s. 1. (3) For the purposes of this section, a sign is a third party sign if it advertises, promotes or directs attention to businesses, goods, services, matters or activities that are not available at, or related to, the premises where the sign is located. It is a third party sign even if it is not used exclusively for those purposes. O. Reg. 69/14, s. 1. (4) A sign displaying the name of a business or entity at a building that is named after that business or entity is not a third party sign for the purposes of this section. O. Reg. 69/14, s. 1. Subsection 19 (5.2) of the Act — Current Use Valuation 46. (1) For the purposes of subsection 19 (5.2) of the Act, “conservation land” means land that is conservation land, as defined in section 24 of this Regulation, for the taxation year for which current value is determined under subsection 19 (5.2) of the Act; (“terre protégée”) “managed forest land” means land in the managed forests property class for the taxation year for which current value is determined under subsection 19 (5.2) of the Act. (“forêt aménagée”) O. Reg. 282/98, s. 46 (1). (2) This section applies with respect to the 1998 and subsequent taxation years. O. Reg. 282/98, s. 46 (2). Additional Information on Assessment Roll under Subsection 14 (1) of the Act 47. (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2009, 2010 and 2011 taxation years: 1. The assessment or classification of the land as shown on the assessment roll returned for the 2008 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification, if the changes would affect the assessment or classification of the land on the assessment roll for the 2009 taxation year. 1.1 The assessment of the land as shown on the assessment roll returned for the 2008 taxation year adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2010 or 2011 taxation year. 2. The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (1); O. Reg. 337/12, s. 1. (2) For the purposes of paragraphs 1 and 1.1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (2). 47.1 (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2013, 2014 and 2015 taxation years: 1.

The assessment, classification or liability for taxes of the land as shown on the assessment roll returned for the 2012 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2013, 2014 or 2015 taxation year. 2. The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 337/12, s. 2. (2) For the purposes of paragraph 1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 337/12, s. 2. 47.2 (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2017, 2018 and 2019 taxation years: 1. The assessment, classification or liability for taxes of the land as shown on the assessment roll returned for the 2016 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2017, 2018 or 2019 taxation year. 2. The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 448/16, s. 1. (2) For the purposes of paragraph 1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 448/16, s. 1. Adjustments under Section 19.1 of the Act 48. (1) This section applies with respect to the assessment of land if section 19.1 of the Act applies with respect to the current value of the land for the 2009, 2010 and 2011 taxation years. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (1). (2) A reference in this section to an assessment of land shown on the assessment roll for the 2008 taxation year or that would be shown on the assessment roll for the 2009 taxation year is deemed to be a reference to the assessment of the land for that taxation year as shown on the assessment roll or the tax roll, as the case may be, after any changes required as a result of a reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (2). (3) The eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2009 taxation year if subsection 19.1 (3) of the Act did not apply, and “B” is the assessment of the land that is shown on the assessment roll for the 2008 taxation year. O. Reg. 437/08, s. 1. (4) Despite subsection (3), the eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47 (1), if, (a) the amount of “A” in subsection (3) exceeds the amount of the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1); and (b) the amount of the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1) does not equal the assessment of the land that is shown on the assessment roll for the 2008 taxation year. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (3, 4). (4.1) Despite subsections (3) and (4), the eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3) as adjusted under subsection (4) to reflect a change to the assessment of the land in respect of the 2008 taxation year that results or could result in an application under subsection 357 (1), 358 (1) or 359 (1) of the Municipal Act, 2001 or subsection 323 (1), 325 (1) or 326 (1) of the City of Toronto Act, 2006, (a) if the change is not reflected in the assessment for the 2008 taxation year or the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1) for the 2009 taxation year; and (b) if an assessment is made under subsection 32 (1.1) , (2), (3) or (4), section 33 or subsection 34 (1) or (2) of the Act to reflect that change in the assessment for the 2009, 2010 or 2011 taxation year, before any adjustment under section 19.1 of the Act. O. Reg. 337/12, s. 3 (5). (4.2) Despite subsections (3), (4) and (4.1), if an assessment is made under section 33 of the Act after January 1, 2009 that applies to any portion of the 2008 taxation year, the eligible increase for the 2009, 2010 and 2011 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2009 taxation year if subsection 19.1 (3) of the Act did not apply, plus the amount of the assessment made in respect of the year under section 33 of the Act, and “B” is the assessment of the land that is shown on the assessment roll for the 2008 taxation year, described in subsection (3), (4) or (4.1), as the case may be, plus the assessment made in respect of the year under section 33 of the Act, applied to the land for the entire year. O. Reg. 337/12, s. 3 (5). (4.3) Despite subsections (3), (4), (4.1) and (4.2), if there is a change to the value of the land as of January 1, 2008, the eligible increase in respect of the land for the 2010 and 2011 taxation years is the amount by which the amount of “B” in subsection (3), as adjusted under subsection (4), (4.1) or (4.2), if applicable, is less than the amount of the assessment of the land for the 2010 or 2011 taxation year determined as if subsection 19.1 (3) of the Act did not apply. O. Reg. 337/12, s. 3 (5). (4.4) If subsection (4.2) applies, the amount of the additional assessment made under section 33 of the Act is calculated using the formula, A – (B × C) – D in which, “A” has the same meaning as in subsection (4.2), “B” is 75 per cent if the additional assessment applies to the 2009 taxation year, 50 per cent if the additional assessment applies to the 2010 taxation year or 25 per cent if the additional assessment applies to the 2011 taxation year, “C” is the amount, if any, of the eligible increase determined under subsection (4.2), and “D” is the assessment of the land that is shown on the assessment roll that does not include the additional assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001 or section 322 of the City of Toronto Act, 2006, as the case may be, for the taxation year in which the additional assessment is made. O. Reg. 273/13, s. 2. (4.5) If subsection (4.2) applies, the amount of the supplemental assessment for land or a portion of land that relates to a change in classification or change from taxable to non-taxable, or vice versa, is calculated using the formula, A – (E × C) – G in which, “A” has the same meaning as in subsection (4.2), “E” is 75 per cent if the supplemental assessment applies to the 2009 taxation year, 50 per cent if the supplemental assessment applies to the 2010 taxation year or 25 per cent if the supplemental assessment applies to the 2011 taxation year, “C” is the amount, if any, of the eligible increase determined in subsection (4.2), and “G” is the assessment of the land that is shown on the assessment roll that does not include the supplemental assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the supplemental assessment is made. O. Reg. 273/13, s. 2. (4.6) If both subsections (4.4) and (4.5) apply in determining the amount of an additional or supplemental assessment, subsection (4.5) is applied before subsection (4.4). O. Reg. 273/13, s. 2. (5) This section applies as follows in the following circumstances: 1. If different portions of the land are classified in different classes of real property prescribed under section 7 of the Act or prescribed under the Education Act, or if a subclass is prescribed under section 8 of the Act in respect of one or more portions of the land, this section applies to each portion of the land that is in a different class or subclass, as the case may be, as if it were separate land. 2. If different portions of the land are subject to different tax rates for municipal or school purposes or a portion of the land is exempt from either or both types of taxes, this section applies to each portion as if it were separate land. 3. This section applies in respect of any portion of the land assessed against a tenant under subsection 18 (1) of the Act. O. Reg. 437/08, s. 1. 48.1 (1) This section applies, (a) if there is an eligible change that results in a change to the assessment of land for the 2009, 2010 or 2011 taxation year; and (b) if subsection 48 (3), (4), (4.1), (4.2) or (4.3) applies with respect to the assessment of the land for the same taxation year. O. Reg. 262/09, s. 2; O. Reg. 273/13, s. 3 (1). (2) In this section, “2008 adjusted current value” means, with respect to land, the value that would have been the current value of the land as of January 1, 2008 if an eligible change that affects the assessment for the 2009, 2010 or 2011 taxation year had occurred before the return of the assessment roll for the 2009 taxation year and had been considered in determining the current value of the land as of January 1, 2008; (“valeur actuelle ajustée 2008”) “eligible change” means, subject to subsection (3), (a) a change with respect to which an additional assessment of land is made under section 33 or 34 of the Act, (b) a change for which an adjustment is made under section 32 of the Act to the assessment of land, (c) a change to the state or condition of land that results in the assessment made under section 36 of the Act for the taxation year differing from the assessment made for the previous taxation year, (d) a change in the classification of land, (e) a change in the status of land from taxable to tax-exempt or vice-versa, (f) a change in the valuation approach with respect to whether land is eligible for assessment under section 19.0.1 or 25 of the Act, or (g) a change of the type described in any of clauses (a) to (f) that is made under section 39.1, 40 or 46 of the Act; (“changement admissible”) “MDF” means, in respect of land, the municipal discount factor set out in the Table entitled Municipal Discount Factors available on the assessment corporation’s website; (“FAM”) “PSDF” means, in respect of land for a particular taxation year, the property-specific discount factor calculated to nine decimal places by dividing “A” by “B” where, “A” is the assessment of the land as shown on the assessment roll for the 2008 taxation year as adjusted for the purposes of paragraph 1 or 1.1 of subsection 47 (1) for the particular taxation year, and “B” is the assessment of the land that would have been shown on the assessment roll for the particular taxation year if subsection 19.1 (3) of the Act had not applied. (“FAB”) O. Reg. 262/09, s. 2. (3) The following are not eligible changes for the purposes of this section: 1. A change made to the assessment of land for a taxation year after 2008 that is consequential to the same change made with respect to the current value of the land used in determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47 (1), of the land for the 2008 taxation year. 2. A change made to correct an error made in determining the current value of the land as of January 1, 2008, i. if the same error was not made in determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), for the 2008 taxation year, or ii. if the same error was made in determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), for the 2008 taxation year but the error is not the subject of a request for reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act. 3. A change made to correct an error made in determining the current value of the land for the purposes of determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), of the land for the 2008 taxation year if the same error was not made in determining the current value of the land as of January 1, 2008. O. Reg. 262/09, s. 2. (4) A reference in this section to an assessment of land shown on the assessment roll for a taxation year is deemed to be a reference to the assessment of the land for the taxation year, (a) firstly, after any changes to the assessment required as a result of a correction under subsection 32 (1.1) of the Act, a reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act; and (b) secondly, after any adjustments required under subsection (12). O. Reg. 262/09, s. 2. (5) Except as otherwise provided in this section, the eligible increase for the purposes of section 19.1 of the Act in respect of an eligible change to land that affects the assessment for 2009, 2010 or 2011 is the amount by which the 2008 adjusted current value of the land exceeds whichever of the following amounts applies in respect of the eligible change: 1. If the land was vacant and a new building or structure is erected on it, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable to the land after the new building or structure is erected. 2. If the land ceases to be exempt from taxation, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land if the land is to be classified in a property class or subclass that already exists on the property, or ii. the MDF for the municipality and the property class applicable to the land after the land becomes taxable, in any other case. 3. If the land becomes exempt from taxation, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land if an exempt portion of the property already exists, or ii. the MDF for exempt land in the municipality, in any other case. 4. The amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable after the eligible change, i. if the land is vacant land and is subject to a severance, ii. if the land is divided into one or more lots by a plan of subdivision, or iii. if the land is a unit created by a condominium plan. 5. If, as a result of the demolition of one or more buildings or structures, the land is in an excess land subclass created as a result of the demolition, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the corresponding property class. 6. If, as a result of the demolition of one or more buildings or structures, the land is added to an existing excess land subclass, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the existing excess land subclass. 7. If the land becomes classified in a different property class, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land, A. if the land is to be classified in a property class or subclass that already exists on the property or is classified in the corresponding new construction property class prescribed by section 15 of Ontario Regulation 400/98 (Tax Matters — Tax Rates for School Purposes) made under the Education Act, or B. if the new multi-residential class applies to a portion of the land and the multi-residential property class already exists on the property, or ii. the MDF for the municipality and the property class applicable after the change in the property class, in any other case. 8. If the land was omitted from the assessment roll and is being added, the amount is determined as follows: i. If the land is being added to a parcel or a portion of a parcel that is in the same property class or subclass, the amount is the 2008 adjusted current value of the land being added multiplied by the PSDF for the parcel or portion of the parcel in that same property class or subclass. ii. If the land is being added to a parcel or a portion of a parcel that is in a different property class or subclass, the amount is the 2008 adjusted current value of the land being added multiplied by the MDF for the municipality and property class applicable to the land being added. iii. If the land is an entire parcel, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land. 9. If subsection 3 (4) or (5) or section 19.0.1 of the Act or section 42.5 of this Regulation cease to apply to the land or the land ceases to be a pipeline, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land after that section or subsection ceases to apply to the land. 10. If the land is leased by the Greater Toronto Airports Authority or the Ottawa International Airport Authority, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the particular airport authority. 11. If the eligible change is not described in any of paragraphs 1 to 10, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the land. O. Reg. 262/09, s. 2; O. Reg. 273/13, s. 3 (2). (6) If an eligible increase in respect of an eligible change would be determined under subsection (5) by using the PSDF for the land, but there was an earlier eligible change affecting the assessment for the same taxation year for which a MDF was used to determine the eligible increase relating to that earlier eligible change, the eligible increase in respect of the later eligible change is determined as if the PSDF for the land were equal to the MDF used to determine the eligible increase relating to the earlier eligible change. O. Reg. 262/09, s. 2. (7) The following rules apply to determine the PSDF after two or more parcels of land are consolidated: 1. If all the original parcels are in the same property class, the PSDF of the original parcel that had the highest current value as of January 1, 2008 is the PSDF for the consolidated parcel. 2. If the original parcels are in different property classes or subclasses and the consolidated parcel is classified in the same property classes or subclasses, the PSDF for the original parcel in a particular class or subclass is the PSDF for the portion of the consolidated parcel in the same class or subclass. 3. Paragraph 1 is applied to determine the PSDF of each class of property before paragraph 2 is applied if, i. part or all of each original parcel is in the same property class before the consolidation, ii. at least one of the original parcels is in more than one property class before the consolidation, and iii. the consolidated parcel is in at least two of the same property classes. 4. If no part of any original parcel is in the same property class or subclass as another original parcel and if not all of the classes and subclasses continue to apply to the consolidated parcel, the PSDF of the original parcel in a particular class or subclass applies to the portion of the consolidated parcel in the same class or subclass. 5. If an excess land subclass is created on the consolidation, the PSDF for the parcel in the excess land subclass is the PSDF for the corresponding property class. 6. If, on the consolidation, excess land is added to an existing excess land subclass, the PSDF for the existing land subclass applies to the additional excess land. 7. In any case not otherwise described in this subsection, the PSDF of the consolidated parcel is the MDF for the municipality and property class that apply to the land after the consolidation. O. Reg. 262/09, s. 2. (8) If land is subject to a severance and any severed portion of the land is vacant land that does not meet the minimum municipal requirements for development and is not being consolidated with other land, the PSDF for the portion that does not meet the requirements for development is the PSDF for the land before the severance. O. Reg. 262/09, s. 2. (9) For the purposes of section 33 or 34 of the Act, the amount of the additional assessment in respect of an eligible change is calculated using the formula, A – (B × C) – D in which, “A” is the 2008 adjusted current value, “B” is, (a) 75 per cent if the additional assessment applies to the 2009 taxation year, (b) 50 per cent if the additional assessment applies to the 2010 taxation year, or (c) 25 per cent if the additional assessment applies to the 2011 taxation year, “C” is the eligible increase in respect of the eligible change as determined under this section, and “D” is the assessment of the land shown on the assessment roll, or if the land is severed, the current value attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001 or section 322 of the City of Toronto Act, 2006, for the taxation year in which the additional assessment is made. O. Reg. 262/09, s. 2. (10) Despite subsection (9), the amount of the supplemental assessment for land or a portion of land if the eligible change is a change in classification or a change from taxable to non-taxable, or vice-versa, is calculated using the formula, A – (E × C) – F in which, “A” is the 2008 adjusted current value, “E” is 75 per cent if the supplemental assessment applies to the 2009 taxation year, 50 per cent if the supplemental assessment applies to the 2010 taxation year or 25 per cent if the supplemental assessment applies to the 2011 taxation year, “C” is the eligible increase in respect of the eligible change as determined under this section, and “F” is the assessment of the land that is shown on the assessment roll or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the supplemental assessment is made. O. Reg. 273/13, s. 3 (3). (11) If both subsections (9) and (10) apply in determining the amount of an additional or supplemental assessment, subsection (10) is applied before subsection (9). O. Reg. 262/09, s. 2. (12) The following rules apply for the purposes of clause (4) (b): 1. If a change is made to the assessment for a taxation year under section 32 (1.1) or section 39.1 of the Act or as a result of an appeal under section 40 of the Act or an application under section 46 of the Act and if that same change would have been reflected in the assessment for the taxation year as adjusted for the purposes of paragraph 1.1 of subsection 47 (1), the adjusted assessment applicable to that change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. 2. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would not have been reflected in the assessment as adjusted under paragraph 1.1 of subsection 47 (1), the change must be made before the application of paragraph 3. 3. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would have been reflected in the assessment as adjusted under paragraph 1.1 of subsection 47 (1), the adjusted assessment applicable to the change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. O. Reg. 262/09, s. 2. (13) Paragraphs 1, 2 and 3 of subsection 48 (5) apply for the purposes of this section. O. Reg. 262/09, s. 2. (14) If, as a result of the application of any of subsections (4) to (11), the calculation of the eligible increase in respect of an eligible change results in a negative amount, the eligible increase in respect of the eligible change is determined as if it were an eligible change to which paragraph 11 of subsection (5) applies. O. Reg. 262/09, s. 2. 48.2 (1) This section applies with respect to the assessment of land if section 19.1 of the Act applies with respect to the current value of the land for the 2013, 2014 and 2015 taxation years. O. Reg. 337/12, s. 4. (2) A reference in this section to an assessment of land shown on the assessment roll for the 2012 taxation year or that would be shown on the assessment roll for the 2013 taxation year is deemed to be a reference to the assessment of the land for that taxation year as shown on the assessment roll or the tax roll, as the case may be, after any changes required as a result of any of the following: 1. A correction under section 32 of the Act. 2. A reconsideration under section 39.1 of the Act. 3. An appeal under section 40 of the Act. 4. An application under section 46 of the Act. O. Reg. 337/12, s. 4. (3) The eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2013 taxation year if subsection 19.1 (3) of the Act did not apply, and “B” is the assessment of the land that is shown on the assessment roll for the 2012 taxation year. O. Reg. 337/12, s. 4. (4) Despite subsection (3), the eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.1 (1), (a) if the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.1 (1); and (b) if the amount of the assessment for the 2012 taxation year and as further adjusted for the purposes of paragraph 1 of subsection 47.1 (1) does not equal the assessment of the land that is shown on the assessment roll for the 2012 taxation year. O. Reg. 337/12, s. 4. (5) Despite subsections (3) and (4), the eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3) as adjusted under subsection (4) to reflect a change to the assessment of the land in respect of the 2012 taxation year that results or could result in an application under subsection 357 (1), 358 (1) or 359 (1) of the Municipal Act, 2001, subsection 323 (1), 325 (1) or 326 (1) of the City of Toronto Act, 2006 or subsection 8 (1) of the Provincial Land Tax Act, 2006 or a notice under subsection 10 (1) of the Provincial Land Tax Act, 2006 if, (a) the change is not reflected in the assessment for the 2012 taxation year or the assessment for the 2012 taxation year as adjusted for the purposes of paragraph 1 of subsection 47.1 (1) for the 2013 taxation year; and (b) an assessment is made under subsection 32 (1.1) , (2), (3) or (4), section 33 or subsection 34 (1) or (2) of the Act to reflect that change in the assessment for the 2013, 2014 or 2015 taxation year, before any adjustment under section 19.1 of the Act. O. Reg. 337/12, s. 4; O. Reg. 273/13, s. 4 (1). (6) Despite subsections (3), (4) and (5), if an assessment is made under section 33 of the Act after January 1, 2013 that applies to any portion of the 2012 taxation year, the eligible increase for the 2013, 2014 and 2015 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2013 taxation year if subsection 19.1 (3) of the Act did not apply, plus the amount of the assessment made in respect of the year under section 33 of the Act, and “B” is the assessment of the land that is shown on the assessment roll for the 2012 taxation year, described in subsection (3), (4) or (5) as the case may be, plus the assessment made in respect of the year under section 33 of the Act, applied to the land for the entire year. O. Reg. 337/12, s. 4. (6.1) If subsection (6) applies, the amount of the additional assessment made under section 33 of the Act is calculated using the formula, A – (B × C) – D in which, “A” has the same meaning as in subsection (6), “B” is 75 per cent if the additional assessment applies to the 2013 taxation year, 50 per cent if the additional assessment applies to the 2014 taxation year or 25 per cent if the additional assessment applies to the 2015 taxation year, “C” is the amount, if any, of the eligible increase determined under subsection (6), and “D” is the assessment of the land that is shown on the assessment roll that does not include the additional assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the additional assessment is made. O. Reg. 273/13, s. 4 (2). (6.2) If subsection (6) applies, the amount of the supplemental assessment for land or a portion of land that relates to a change in classification or change from taxable to non-taxable, or vice versa, is calculated using the formula, A – (E × C) – F in which, “A” has the same meaning as in subsection (6), “E” is 75 per cent if the supplemental assessment applies to the 2013 taxation year, 50 per cent if the supplemental assessment applies to the 2014 taxation year or 25 per cent if the supplemental assessment applies to the 2015 taxation year, “C” is the amount, if any, of the eligible increase determined under subsection (6), and “F” is the assessment of the land that is shown on the assessment roll that does not include the supplemental assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the supplemental assessment is made. O. Reg. 273/13, s. 4 (2). (6.3) If both subsections (6.1) and (6.2) apply in determining the amount of an additional or supplemental assessment, subsection (6.2) is applied before subsection (6.1). O. Reg. 273/13, s. 4 (2). (7) Despite subsections (3), (4), (5) and (6), if there is a change to the value of the land as of January 1, 2012, the eligible increase in respect of the land for the 2014 and 2015 taxation years is the amount by which the amount of “B” in subsection (3), as adjusted under subsection (4), (5) or (6), if applicable, is less than the amount of the assessment of the land for the 2014 or 2015 taxation year determined as if subsection 19.1 (3) of the Act did not apply. O. Reg. 337/12, s. 4. (8) This section applies as follows in the following circumstances: 1. If different portions of the land are classified in different classes of real property prescribed under section 7 of the Act or prescribed under the Education Act, or if a subclass is prescribed under section 8 of the Act in respect of one or more portions of the land, this section applies to each portion of the land that is in a different class or subclass, as the case may be, as if it were separate land. 2. If different portions of the land are subject to different tax rates for municipal or school purposes, or a portion of the land is exempt from either or both types of taxes, this section applies to each portion as if it were separate land. 3. This section applies in respect of any portion of the land assessed against a tenant under subsection 18 (1) of the Act. O. Reg. 337/12, s. 4. 48.3 (1) This section applies, (a) if there is an eligible change that results in a change to the assessment of land for the 2013, 2014 or 2015 taxation year; and (b) if subsection 48.2 (3), (4), (5), (6) or (7) applies with respect to the assessment of the land for the same taxation year. O. Reg. 273/13, s. 5. (2) In this section, “2012 adjusted current value” means, with respect to land, the value that would have been the current value of the land as of January 1, 2012 if an eligible change that affects the assessment for the 2013, 2014 or 2015 taxation year had occurred before the return of the assessment roll for the 2013 taxation year and had been considered in determining the current value of the land as of January 1, 2012; (“valeur actuelle ajustée 2012”) “eligible change” means, subject to subsection (3), (a) a change with respect to which an additional assessment of land is made under section 33 or 34 of the Act, (b) a change for which an adjustment is made under section 32 of the Act to the assessment of land, (c) a change to the state or condition of land that results in the assessment made under section 36 of the Act for the taxation year differing from the assessment made for the previous taxation year, (d) a change in the classification of land, (e) a change in the status of land from taxable to tax-exempt or vice-versa, (f) a change in the valuation approach with respect to whether land is eligible for assessment under section 19.0.1 of the Act, (g) a change in valuation from current value to current use value, or vice versa, or (h) a change of the type described in any of clauses (a) to (g) that is made under section 39.1, 40 or 46 of the Act; (“changement admissible”) “MDF” means, in respect of land, the municipal discount factor for the 2013, 2014 and 2015 taxation years as set out in the Table entitled Municipal Discount Factors available on the assessment corporation’s website; (“FAM”) “PLDF” means, in respect of land in non-municipal territory, the provincial land discount factor as set out in the Table entitled Provincial Land Discount Factors available on the assessment corporation’s website; (“FABP”) “PSDF” means, in respect of land for a particular taxation year, the property-specific discount factor calculated to nine decimal places by dividing “A” by “B” where, “A” is the assessment of the land as shown on the assessment roll for the 2012 taxation year as adjusted for the purposes of paragraph 1 of subsection 47.1 (1) for the particular taxation year, and “B” is the assessment of the land that would have been shown on the assessment roll for the particular taxation year if subsection 19.1 (3) of the Act had not applied. (“FAB”) O. Reg. 273/13, s. 5. (3) The following are not eligible changes for the purposes of this section: 1. A change made to the assessment of land for a taxation year after 2012 that is consequential to the same change made with respect to the current value, classification or liability to taxation of the land used in determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47.1 (1), of the land for the 2012 taxation year. 2. A change made to correct an error made in determining the current value of the land as of January 1, 2012, i. if the same error was not made in determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47.1 (1), for the 2012 taxation year, or ii. if the same error was made in determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47.1 (1), for the 2012 taxation year but the error is not the subject of a request for reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act. 3. A change made to correct an error made in determining the current value of the land for the purposes of determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47.1 (1), of the land for the 2012 taxation year if the same error was not made in determining the current value of the land as of January 1, 2012. 4. A change in valuation from current value to a current value determined in the manner specified in section 45.4, or vice versa. O. Reg. 273/13, s. 5. (4) A reference in this section to an assessment of land shown on the assessment roll for a taxation year is deemed to be a reference to the assessment of the land for the taxation year, (a) firstly, after any changes to the assessment required as a result of a correction under subsection 32 (1.1) of the Act, a reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act; and (b) secondly, after any adjustments required under subsection (12). O. Reg. 273/13, s. 5. (5) Except as otherwise provided in this section, the eligible increase for the purposes of section 19.1 of the Act in respect of an eligible change to land that affects the assessment for 2013, 2014 or 2015 is the amount by which the 2012 adjusted current value of the land exceeds whichever of the following amounts applies in respect of the eligible change: 1. If the land was vacant land and a new building or structure is erected on it or if the land was vacant and a building that was substantially unusable is renovated and commenced to be used, the amount is the 2012 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable to the land after the new building or structure is erected or renovated or, if the land is in non-municipal territory, by the PLDF for that property class. 2. If the land is used for farming purposes but is otherwise vacant land and if a new building or structure is erected on it, the amount is the 2012 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable to the land after the new building or structure is erected or, if the land is non-municipal territory, by the PLDF for that property class. 3. If the land ceases to be exempt from taxation, the amount is the 2012 adjusted current value of the land multiplied by, i. the PSDF for the land if the land is to be classified in a property class or subclass that already exists on the property, or ii. in any other case, the MDF for the municipality and the property class applicable to the land after the land becomes taxable or, if the land is in non-municipal territory, the PLDF for that property class. 4. If the land becomes exempt from taxation, the amount is the 2012 adjusted current value of the land multiplied by, i. the PSDF for the land if an exempt portion of the property already exists, or ii. in any other case, the MDF for exempt land in the municipality or, if the land is in non-municipal territory, the PLDF for exempt land in the territory. 5. The amount is the 2012 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable after the eligible change or, if the land is in non-municipal territory, the PLDF for that property class, i. if the land is vacant land and is subject to a severance, ii. if the land is divided into one or more lots by a plan of subdivision, or iii. if the land is a unit created by a condominium plan. 6. If, as a result of the demolition of one or more buildings or structures, the land is in an excess land subclass created as a result of the demolition, the amount is the 2012 adjusted current value of the land multiplied by the PSDF for the corresponding property class. 7. If, as a result of the demolition of one or more buildings or structures, the land is added to an existing excess land subclass, the amount is the 2012 adjusted current value of the land multiplied by the PSDF for the existing excess land subclass. 8. If the land becomes classified in a different property class, the amount is the 2012 adjusted current value of the land multiplied by, i. the PSDF for the land, A. if the land is to be classified in a property class or subclass that already exists on the land, B. if the land is eligible for a payment in lieu of taxes in a property class or subclass that already exists on the land, C. if the land is classified in the corresponding new construction property class prescribed by section 15 of Ontario Regulation 400/98 (Tax Matters — Tax Rates for School Purposes) made under the Education Act, or D. if the new multi-residential class applies to a portion of the land and the multi-residential property class already exists on the property, or ii. in any other case, the MDF for the municipality and the property class applicable after the change in the property class or, if the land is in non-municipal territory, the PLDF for that property class. 9. If the land was omitted from the assessment roll and is being added, the amount is determined as follows: i. If the land is being added to a parcel or a portion of a parcel that is in the same property class or subclass, the amount is the 2012 adjusted current value of the land being added multiplied by the PSDF for the parcel or portion of the parcel in that same property class or subclass. ii. If the land is being added to a parcel or a portion of a parcel that is in a different property class or subclass, the amount is the 2012 adjusted current value of the land being added multiplied by the MDF for the municipality and property class applicable to the land being added or, if the land is in non-municipal territory, the PLDF for that property class. iii. If the land is an entire parcel, the amount is the 2012 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land or, if the land is in non-municipal territory, the PLDF for that property class. 10. If subsection 3 (4), (5) or (6) or section 19.0.1 of the Act or section 42.5 of this Regulation cease to apply to the land, the amount is the 2012 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land after that section or subsection ceases to apply to the land or, if the land is in non-municipal territory, the PLDF for that property class. 11. If the land is leased by the Greater Toronto Airports Authority or the Ottawa International Airport Authority, the amount is the 2012 adjusted current value of the land multiplied by the MDF for the particular airport authority. 12. If the eligible change is not described in any of paragraphs 1 to 11, the amount is the 2012 adjusted current value of the land multiplied by the PSDF for the land. O. Reg. 273/13, s. 5. (6) If an eligible increase in respect of an eligible change would be determined under subsection (5) by using the PSDF for the land, but there was an earlier eligible change affecting the assessment for the same taxation year for which a MDF or PLDF was used to determine the eligible increase relating to that earlier eligible change, the eligible increase in respect of the later eligible change is determined as if the PSDF for the land were equal to the MDF or PLDF used to determine the eligible increase relating to the earlier eligible change. O. Reg. 273/13, s. 5. (7) The following rules apply to determine the PSDF after two or more parcels of land are consolidated: 1. If all the original parcels are in the same property class, the PSDF of the original parcel that had the highest current value as of January 1, 2012 is the PSDF for the consolidated parcel. 2. If the original parcels are in different property classes or subclasses and the consolidated parcel is classified in the same property classes or subclasses, the PSDF for the original parcel in a particular class or subclass is the PSDF for the portion of the consolidated parcel in the same class or subclass. 3. Paragraph 1 is applied to determine the PSDF of each class of property before paragraph 2 is applied if, i. part or all of each original parcel is in the same property class before the consolidation, ii. at least one of the original parcels is in more than one property class before the consolidation, and iii. the consolidated parcel is in at least two of the same property classes. 4. If no part of any original parcel is in the same property class or subclass as another original parcel and if not all of the classes and subclasses continue to apply to the consolidated parcel, the PSDF of the original parcel in a particular class or subclass applies to the portion of the consolidated parcel in the same class or subclass. 5. If an excess land subclass is created on the consolidation, the PSDF for the parcel in the excess land subclass is the PSDF for the corresponding property class. 6. If, on the consolidation, excess land is added to an existing excess land subclass, the PSDF for the existing land subclass applies to the additional excess land. 7. In any case not otherwise described in this subsection, the PSDF of the consolidated parcel is the MDF for the municipality and property class that apply to the land after the consolidation or, if the land is in non-municipal territory, the PLDF for that property class. O. Reg. 273/13, s. 5. (8) If land is subject to a severance into two parcels and if any severed portion of the land is vacant land that does not meet the minimum municipal requirements for development and is not being consolidated with other land, subparagraph 5 i of subsection (5) does not apply and the PSDF for both parcels is the PSDF of the land before the severance. O. Reg. 273/13, s. 5. (9) For the purposes of section 33 or 34 of the Act, the amount of the additional assessment in respect of an eligible change is calculated using the formula, A – (B × C) – D in which, “A” is the 2012 adjusted current value, “B” is 75 per cent for the 2013 taxation year, 50 per cent for the 2014 taxation year and 25 per cent for the 2015 taxation year, “C” is the eligible increase in respect of the eligible change as determined under this section, and “D” is the assessment of the land shown on the assessment roll or, if the land is severed, the current value attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006 for the taxation year in which the additional assessment is made. O. Reg. 273/13, s. 5.

(10) Despite subsection (9), the amount of the supplemental assessment for land or a portion of land if the eligible change is a change in classification or a change from taxable to non-taxable, or vice-versa, is calculated using the formula, A – (B × C) − E in which, “A” is the 2012 adjusted current value, “B” is 75 per cent for the 2013 taxation year, 50 per cent for the 2014 taxation year and 25 per cent for the 2015 taxation year, “C” is the eligible increase in respect of the eligible change as determined under this section, and “E” is the assessment of the land shown on the assessment roll or, if the land is severed, the current value attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006 for the taxation year in which the supplemental assessment is made. O. Reg. 273/13, s. 5. (11) If both subsections (9) and (10) apply in determining the amount of an additional or supplemental assessment, subsection (10) is applied before subsection (9). O. Reg. 273/13, s. 5. (12) The following rules apply for the purposes of clause (4) (b): 1. If a change is made to the assessment for a taxation year under subsection 32 (1.1) or section 39.1 of the Act or as a result of an appeal under section 40 of the Act or an application under section 46 of the Act and if that same change would have been reflected in the assessment for the taxation year as adjusted for the purposes of paragraph 1 of subsection 47.1 (1), the adjusted assessment applicable to that change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. 2. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would not have been reflected in the assessment as adjusted under paragraph 1 of subsection 47.1 (1), the change must be made before the application of paragraph 3. 3. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would have been reflected in the assessment as adjusted under paragraph 1 of subsection 47.1 (1), the adjusted assessment applicable to the change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. O. Reg. 273/13, s. 5. (13) Paragraphs 1, 2 and 3 of subsection 48.2 (8) apply for the purposes of this section. O. Reg. 273/13, s. 5. (14) If, as a result of the application of any of subsections (4) to (11), the calculation of the eligible increase in respect of an eligible change results in a negative amount, the eligible increase in respect of the eligible change is determined as if it were an eligible change to which paragraph 12 of subsection (5) applies. O. Reg. 273/13, s. 5; O. Reg. 325/16, s. 4. 48.4 (1) This section applies with respect to the assessment of land if section 19.1 of the Act applies with respect to the current value of the land for the 2017, 2018 and 2019 taxation years. O. Reg. 448/16, s. 2. (2) A reference in this section to an assessment of land shown on the assessment roll for the 2016 taxation year or that would be shown on the assessment roll for the 2017 taxation year is deemed to be a reference to the assessment of the land for that taxation year as shown on the assessment roll or the tax roll, as the case may be, after any changes required as a result of any of the following: 1. A correction under section 32 of the Act. 2. A reconsideration under section 39.1 of the Act. 3. An appeal under section 40 of the Act. 4. An application under section 46 of the Act. O. Reg. 448/16, s. 2. (3) The eligible increase in respect of the land for the 2017, 2018 and 2019 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2017 taxation year if subsection 19.1 (3) of the Act did not apply, and “B” is the assessment of the land that is shown on the assessment roll for the 2016 taxation year. O. Reg. 448/16, s. 2. (4) Despite subsection (3), the eligible increase in respect of the land for the 2017, 2018 and 2019 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.2 (1), (a) if the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.2 (1); and (b) if the amount of the assessment for the 2016 taxation year and as further adjusted for the purposes of paragraph 1 of subsection 47.2 (1) does not equal the assessment of the land that is shown on the assessment roll for the 2016 taxation year. O. Reg. 448/16, s. 2. (5) Despite subsections (3) and (4), the eligible increase in respect of the land for the 2017, 2018 and 2019 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3) as adjusted under subsection (4) to reflect a change to the assessment of the land in respect of the 2016 taxation year that results or could result in an application under subsection 357 (1), 358 (1) or 359 (1) of the Municipal Act, 2001, subsection 323 (1), 325 (1) or 326 (1) of the City of Toronto Act, 2006 or subsection 8 (1) of the Provincial Land Tax Act, 2006 or a notice under subsection 10 (1) of the Provincial Land Tax Act, 2006 if, (a) the change is not reflected in the assessment for the 2016 taxation year or the assessment for the 2016 taxation year as adjusted for the purposes of paragraph 1 of subsection 47.2 (1) for the 2017 taxation year; and (b) an assessment is made under subsection 32 (1.1) , (2), (3) or (4), section 33 or subsection 34 (1) or (2) of the Act to reflect that change in the assessment for the 2017, 2018 or 2019 taxation year, before any adjustment under section 19.1 of the Act. O. Reg. 448/16, s. 2. (6) Despite subsections (3), (4) and (5), if an assessment is made under section 33 of the Act after January 1, 2017 that applies to any portion of the 2016 taxation year, the eligible increase for the 2017, 2018 and 2019 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2017 taxation year if subsection 19.1 (3) of the Act did not apply, plus the amount of the assessment made in respect of the year under section 33 of the Act, and “B” is the assessment of the land that is shown on the assessment roll for the 2016 taxation year, described in subsection (3), (4) or (5) as the case may be, plus the assessment made in respect of the year under section 33 of the Act, applied to the land for the entire year. O. Reg. 448/16, s. 2. (7) If subsection (6) applies, the amount of the additional assessment made under section 33 of the Act is calculated using the formula, A − (B × C) − D in which, “A” has the same meaning as in subsection (6), “B” is 75 per cent if the additional assessment applies to the 2017 taxation year, 50 per cent if the additional assessment applies to the 2018 taxation year or 25 per cent if the additional assessment applies to the 2019 taxation year, “C” is the amount, if any, of the eligible increase determined under subsection (6), and “D” is the assessment of the land that is shown on the assessment roll that does not include the additional assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the additional assessment is made. O. Reg. 448/16, s. 2. (8) If subsection (6) applies, the amount of the supplemental assessment for land or a portion of land that relates to a change in classification or change from taxable to non-taxable, or vice versa, is calculated using the formula, A − (E × C) − F in which, “A” has the same meaning as in subsection (6), “E” is 75 per cent if the supplemental assessment applies to the 2017 taxation year, 50 per cent if the supplemental assessment applies to the 2018 taxation year or 25 per cent if the supplemental assessment applies to the 2019 taxation year, “C” is the amount, if any, of the eligible increase determined under subsection (6), and “F” is the assessment of the land that is shown on the assessment roll that does not include the supplemental assessment or, if the land is severed, the current value of the land attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001, section 322 of the City of Toronto Act, 2006 or section 11 of the Provincial Land Tax Act, 2006, as the case may be, for the taxation year in which the supplemental assessment is made. O. Reg. 448/16, s. 2. (9) If both subsections (7) and (8) apply in determining the amount of an additional or supplemental assessment, subsection (8) is applied before subsection (7). O. Reg. 448/16, s. 2. (10) Despite subsections (3), (4), (5) and (6), if there is a change to the value of the land as of January 1, 2016, the eligible increase in respect of the land for the 2018 and 2019 taxation years is the amount by which the amount of “B” in subsection (3), as adjusted under subsection (4), (5) or (6), if applicable, is less than the amount of the assessment of the land for the 2018 or 2019 taxation year determined as if subsection 19.1 (3) of the Act did not apply. O. Reg. 448/16, s. 2. (11) This section applies as follows in the following circumstances: 1. If different portions of the land are classified in different classes of real property prescribed under section 7 of the Act or prescribed under the Education Act, or if a subclass is prescribed under section 8 of the Act in respect of one or more portions of the land, this section applies to each portion of the land that is in a different class or subclass, as the case may be, as if it were separate land. 2. If different portions of the land are subject to different tax rates for municipal or school purposes, or a portion of the land is exempt from either or both types of taxes, this section applies to each portion as if it were separate land. 3. This section applies in respect of any portion of the land assessed against a tenant under subsection 18 (1) of the Act. O. Reg. 448/16, s. 2. 48.5 (1) This section applies if, (a) there is an eligible change, within the meaning of section 48.3, that results in a change to the assessment of land for the 2017, 2018 or 2019 taxation year; and (b) subsection 48.4 (3), (4), (5), (6) or (10) applies with respect to the assessment of the land for the same taxation year. O. Reg. 267/17, s. 1. (2) If this section applies, subsections 48.3 (2) to (14) apply, with the following modifications, in determining the eligible increase for the purposes of subsection 19.1 (1) of the Act for the relevant taxation year: 1. References to 2012, 2013, 2014 and 2015 shall be read as references to 2016, 2017, 2018 and 2019, respectively. 2. References to subsection 47.1 (1) shall be read as references to subsection 47.2 (1). 3. Paragraph 11 of subsection 48.3 (5) shall be read as including “the Greater London International Airport Authority” before “the Greater Toronto Airports Authority”. 4. The reference in subsection 48.3 (13) to subsection 48.2 (8) shall be read as a reference to subsection 48.4 (11). O. Reg. 267/17, s. 1. Different Valuation Days for the Purposes of Section 19.2 of the Act 48.6 For the purposes of section 19.2 of the Act, January 1, 2016 is prescribed as the day as of which land is valued for the 2021, 2022, 2023, 2024, 2025 and 2026 taxation years. O. Reg. 186/20, s. 1; O. Reg. 320/21, s. 3; O. Reg. 13/22, s. 3; O. Reg. 261/23, s. 3; O. Reg. 419/24, s. 3, O. Reg. 296/25, s. 4. Prescribed Property Classes for the Purposes of Subsection 19.1 (2) of the Act 49. For the purposes of subsection 19.1 (2) of the Act, the following property classes are prescribed: 1. All property classes prescribed under section 7 of the Act that are not listed in subsection 19.1 (2) of the Act. 2. All subclasses of property prescribed under subsection 8 (1) of the Act. 3. All classes of real property prescribed under the Education Act. O. Reg. 437/08, s. 1. Exceptions to Subsection 33 (1) of the Act 49.1 (1) Subsection 33 (1) of the Act does not apply for the 2023 and 2024 taxation years to the portion of the specified building that would have been exempt from taxation under paragraph 4.0.1 of subsection 3 (1) of the Act if that paragraph, as it reads on January 1, 2025, had applied to the 2023 and 2024 taxation years. O. Reg. 39/25, s. 1. (2) In this section, “specified building” means the building situated on land located in the City of Hamilton and having the assessment roll number 2518 020 121 50370. O. Reg. 39/25, s. 1. Appeals 50. (1) For the purposes of clause 40 (1) (b) of the Act, an appeal may be made in writing to the Assessment Review Board on the basis that any of the following is incorrect: 1. The amount of the assessment of the land for the 2008 taxation year, as adjusted for the purposes of paragraph 1 or 1.1 of subsection 47 (1), or the classification of the land for the purposes of that paragraph. 2. The amount of the assessment of land for the 2012 taxation year, as adjusted for the purposes of paragraph 1 of subsection 47.1 (1), or the classification of the land for the purposes of that paragraph. 2.1 The amount of the assessment of land for the 2016 taxation year, as adjusted for the purposes of paragraph 1 of subsection 47.2 (1), or the classification of the land for the purposes of that paragraph. 3. A recalculation of the eligible increase under subsection 48.2 (5). 4. A recalculation of the eligible increase under subsection 48.4 (5). O. Reg. 337/12, s. 5; O. Reg. 448/16, s. 3 (1). (2) An appeal under paragraph 1 of subsection (1) does not affect any tax liability for the land for the 2008 taxation year. O. Reg. 337/12, s. 5. (3) An appeal under paragraph 2 of subsection (1) does not affect any tax liability for the land for the 2012 taxation year. O. Reg. 337/12, s. 5. (4) An appeal under paragraph 2.1 of subsection (1) does not affect any tax liability for the land for the 2016 taxation year. O. Reg. 448/16, s. 3 (2). PART IX.1 TABLES RE ASSESSMENT OF MANAGED FORESTS PROPERTY CLASS table 1 managed forest values by GEOGRAPHIC ArEA and land band Column 1 Municipal Code on Assessment Roll Column 2 Geographic Area Column 3 Land Band Column 4 Value per Acre ($) 1134 Addington Highlands, Township of 501 510 3946 Adelaide Metcalfe, Township of 2316 2,476 3946 Adelaide Metcalfe, Township of 2331 3,758 4301 Adjala-Tosorontio, Township of 1605 4,943 4742 Admaston/Bromley, Township of 403 632 1805 Ajax, Town of 1001 10,296 5911 Alberton, Township of 3203 245 0231 Alfred And Plantagenet, Township of 109 934 0231 Alfred And Plantagenet, Township of 110 1,720 0231 Alfred And Plantagenet, Township of 160 1,191 5727 Algoma District School Board 3101 360 5799 Algoma Provincial Land Tax Area 3101 248 4621 Algonquin Highlands, Township of 606 599 1450 Alnwick/Haldimand, Township of 603 2,167 1450 Alnwick/Haldimand, Township of 609 2,284 2208 Amaranth, Township of 2203 2,479 3729 Amherstburg, Town of 2708 2,926 4905 Archipelago, Township of 2804 1,348 4919 Armour, Township of 2804 684 5436 Armstrong, Township of 2903 1,152 4702 Arnprior, Town of 205 603 4103 Arran-Elderslie, Municipality of 2520 2,123 4070 Ashfield-Colborne-Wawanosh, Township of 2409 3,440 4070 Ashfield-Colborne-Wawanosh, Township of 2410 2,939 4070 Ashfield-Colborne-Wawanosh, Township of 2411 3,462 1501 Asphodel-Norwood, Township of 701 1,149 5111 Assiginack, Township of 3001 685 0819 Athens, Township of 203 626 0706 Augusta, Township of 201 731 1946 Aurora, Town of 1001 10,296 5228 Baldwin, Township of 3001 511 1262 Bancroft, Town of 501 513 4342 Barrie, City of 1600 5,036 3401 Bayham, Municipality of 2308 2,747 3401 Bayham, Municipality of 2323 2,295 0924 Beckwith, Township of 205 616 1208 Belleville, City of 602 1,183 5121 Billings, Township of 3001 675 5614 Black River-Matheson, Township of 2907 492 3245 Blandford-Blenheim, Township of 2329 4,753 3245 Blandford-Blenheim, Township of 2330 3,359 5738 Blind River, Town of 3101 266 4242 Blue Mountains, Town of the 2507 3,002 4020 Bluewater, Municipality of 2425 4,129 4826 Bonfield, Township of 2801 445 4738 Bonnechere Valley, Township of 606 509 4418 Bracebridge, Town of 606 588 4312 Bradford West Gwillimbury, Town of 1600 7,294 2110 Brampton, City of 1001 11,214 2920 Brant, County of 2006 4,056 2906 Brantford, City of 2006 3,232 5432 Brethour, Township of 2903 1,397 1408 Brighton, Municipality of 609 1,832 1839 Brock, Township 1304 2,145 1839 Brock, Township of 1305 2,366 4104 Brockton, Municipality of 2513 1,903 4104 Brockton, Municipality of 2514 3,088 3815 Brooke-Alvinston, Township of 2609 2,847 4719 Brudenell Lyndoch Raglan, Township of 606 507 2402 Burlington, City of 1001 12,364 5128 Burpee and Mills, Township of 3001 723 2124 Caledon, Town of 1001 11,144 4966 Callander, Municipality of 2804 528 4822 Calvin, Township of 2801 339 3006 Cambridge, City of 1902 6,701 0928 Carleton Place, Town of 205 603 4936 Carling, Township of 2804 526 1270 Carlow Mayo, Township 501 528 5429 Casey, Township of 2903 1,105 1509 Cavan-Millbrook-North Monaghan, Township of 701 1,402 1509 Cavan-Millbrook-North Monaghan, Township of 702 2,348 3418 Central Elgin, Municipality of 2309 3,373 1039 Central Frontenac, Township of 501 512 4030 Central Huron, Municipality of 2404 4,736 4030 Central Huron, Municipality of 2409 3,387 5104 Central Manitoulin, Township of 3001 705 1230 Centre Hastings, Municipality of 603 1,111 2326 Centre Wellington, Township of 2208 3,619 5454 Chamberlain, Township of 2906 604 0209 Champlain, Township of 170 1,356 5292 Chapleau, Township of 3101 353 5924 Chapple, Township of 3203 171 5446 Charlton And Dack, Municipality of 2906 650 3650 Chatham-Kent, Municipality of 2601 2,100 3650 Chatham-Kent, Municipality of 2602 5,776 3650 Chatham-Kent, Municipality of 2603 3,341 3650 Chatham-Kent, Municipality of 2604 3,009 3650 Chatham-Kent, Municipality of 2605 5,801 3650 Chatham-Kent, Municipality of 2606 2,724 3650 Chatham-Kent, Municipality of 2607 3,716 3650 Chatham-Kent, Municipality of 2608 3,164 3650 Chatham-Kent, Municipality of 2613 5,185 3650 Chatham-Kent, Municipality of 2635 5,800 3650 Chatham-Kent, Municipality of 2636 2,470 3650 Chatham-Kent, Municipality of 2642 2,175 4204 Chatsworth, Township of 2502 1,758 4831 Chisholm, Township of 2801 293 0316 Clarence-Rockland, City of 151 2,215 1817 Clarington, Municipality of 1303 3,919 4329 Clearview, Township of 1606 3,239 4329 Clearview, Township of 2515 2,390 1421 Cobourg, Town of 604 3,055 5639 Cochrane, Town of 2908 301 5640 Cochrane-Iroquois Falls/Black River-Matheson Locality 2908 296 4331 Collingwood, Town of 1606 3,454 5819 Conmee, Township of 3201 620 0402 Cornwall, City of 150 2,100 1411 Cramahe, Township of 609 2,083 3806 Dawn-Euphemia, Township of 2612 2,566 3806 Dawn-Euphemia, Township of 2618 2,463 5934 Dawson, Township of 3203 188 4796 Deep River, Town of 606 529 5834 Dorion, Township of 3203 305 1522 Douro-Dummer, Township of 701 1,274 0919 Drummond/North Elmsley, Township of 201 638 6026 Dryden, City of 3203 260 3429 Dutton/Dunwich, Municipality of 2313 2,484 4624 Dysart et al, Municipality of 606 773 4834 East Ferris, Township of 2801 339 2201 East Garafraxa, Township of 2204 4,217 1954 East Gwillimbury, Town of 1600 7,294 0201 East Hawkesbury, Township of 104 1,995 2204 East Luther Grand Valley, Township of 2202 3,199 4999 East Parry Sound Board of Education Locality 2804 474 3238 East Zorra-Tavistock, Township of 2318 8,520 0701 Edwardsburgh/Cardinal, Township of 202 1,158 0801 Elizabethtown-Kitley, Township of 203 525 5741 Elliot Lake, City of 3101 350 5919 Emo, Township of 3203 157 3816 Enniskillen, Township of 2617 2,733 2316 Erin, Town of 1902 4,497 5226 Espanola, Town of 3001 509 4321 Essa, Township of 1605 6,141 4321 Essa, Township of 1606 3,454 3754 Essex, Town of 2707 3,938 3754 Essex, Town of 2711 3,742 5449 Evanturel, Township of 2906 449 1258 Faraday, Township of 501 500 5652 Fauquier-Strickland, Township of 2908 221 2703 Fort Erie, Town of 1807 2,608 5912 Fort Frances, Town of 3203 205 5201 French River, Municipality of 3002 687 0806 Front of Yonge, Township of 203 520 1001 Frontenac Islands, Township of 501 795 1542 Galway-Cavendish and Harvey, Township of 701 1,452 1542 Galway-Cavendish and Harvey, Township of 705 1,094 1542 Galway-Cavendish and Harvey, Township of 606 510 4203 Georgian Bluffs, Township of 2502 1,488 4203 Georgian Bluffs, Township of 2509 1,236 1970 Georgina, Town of 1404 3,535 5812 Gillies, Township of 3201 1,167 5124 Gordon, Township of 3001 686 5126 Gore Bay, Town of 3001 700 4402 Gravenhurst, Town of 606 522 4706 Greater Madawaska, Township of 606 504 1121 Greater Napanee, Town of 601 955 5307 Greater Sudbury, City of 3002 935 4208 Grey Highlands, Municipality of 2507 2,364 4208 Grey Highlands, Municipality of 2515 2,706 2615 Grimsby, Town of 1802 4,413 2615 Grimsby, Town of 1804 14,317 2615 Grimsby, Town of 1806 11,198 2311 Guelph Eramosa, Township of 1902 3,311 2810 Haldimand, County of 2001 2,351 2415 Halton Hills, Town of 1001 9,266 2518 Hamilton, City of 1902 6,520 2518 Hamilton, City of 1802 6,251 2518 Hamilton, City of 1804 15,439 2518 Hamilton, City of 2006 6,868 1419 Hamilton, Township of 604 3,131 4229 Hanover, Town of 2502 1,787 5426 Harley, Township of 2903 1,160 5414 Harris, Township of 2903 1,322 1290 Hastings Highlands, Municipality of 501 527 1531 Havelock-Belmont-Methuen, Township of 606 605 4798 Head, Clara and Maria, United Townships of 606 500 5620 Hearst Locality 2908 180 5676 Hearst, Town of 2908 158 4601 Highlands East, Municipality of 606 759 5434 Hilliard, Township of 2903 1,143 5704 Hilton, Township of 3101 366 4746 Horton, Township of 403 671 4046 Howick, Township of 2406 3,511 5421 Hudson, Township of 2903 1,185 4442 Huntsville, Town of 606 545 4040 Huron East, Municipality of 2408 4,418 4040 Huron East, Municipality of 2412 5,222 5724 Huron Shores, Municipality of 3101 313 4107 Huron-Kinloss, Township of 2505 2,928 4107 Huron-Kinloss, Township of 2506 3,183 3218 Ingersoll, Town of 2311 5,554 4316 Innisfil, Town of 1600 6,130 5631 Iroquois Falls, Town of 2908 354 5442 James, Township of 2906 971 5701 Jocelyn, Township of 3101 418 5716 Johnson, Township of 3101 354 4951 Joly, Township of 2804 645 5630 Kapuskasing and Smooth Rock Falls District Locality 2908 264 5666 Kapuskasing, Town of 2908 280 1651 Kawartha Lakes, City of 701 1,089 1651 Kawartha Lakes, City of 702 1,684 1651 Kawartha Lakes, City of 705 1,122 4918 Kearney, Town of 2804 590 6096 Keewatin-Patricia District School Board-Dryden Locality 3203 239 6093 Keewatin-Patricia District School Board-Machin Territorial School Area Locality 3203 253 6060 Keewatin-Patricia District School Board-Van Horne and Wainwright Locality 3203 382 6016 Kenora, City of 3203 147 5424 Kerns, Township of 2903 1,248 4731 Killaloe, Hagarty and Richards, Township of 606 515 5136 Killarney, Municipality of 3001 400 4108 Kincardine, Municipality of 2503 2,554 4108 Kincardine, Municipality of 2505 3,249 1949 King, Township of 1001 11,216 1011 Kingston, City of 503 788 3711 Kingsville, Town of 2702 3,632 3711 Kingsville, Town of 2703 2,692 5480 Kirkland Lake Locality 2906 248 3012 Kitchener, City of 1902 12,916 5711 Laird, Township of 3101 345 4427 Lake of Bays, Township of 606 529 5946 Lake of the Woods, Township of 3203 221 5815 Lakehead District School Board Locality 3201 952 3751 Lakeshore, Town of 2605 5,891 3751 Lakeshore, Town of 2705 4,164 3751 Lakeshore, Town of 2706 3,290 3751 Lakeshore, Town of 2709 2,624 3845 Lambton Shores, Municipality of 2611 4,980 0940 Lanark Highlands, Township of 201 595 3734 Lasalle, Town of 2705 3,824 4792 Laurentian Hills, Town of 606 500 4766 Laurentian Valley, Township of 403 599 5916 Lavallee, Township of 3203 273 3706 Leamington, Municipality of 2702 3,495 3706 Leamington, Municipality of 2703 2,802 0812 Leeds and the Thousand Islands, Township of 201 580 2622 Lincoln, Town of 1802 4,016 2622 Lincoln, Town of 1804 14,760 2622 Lincoln, Town of 1806 8,522 3936 London, City of 2312 4,589 3936 London, City of 2328 6,103 1104 Loyalist, Township of 501 660 1104 Loyalist, Township of 503 787 3958 Lucan Biddulph, Township of 2315 4,274 5751 Macdonald Meredith et al, Township of 3101 350 4954 Machar, Township of 2804 737 6021 Machin, Municipality of 3203 237 4726 Madawaska Valley, Township of 606 503 1236 Madoc, Township of 501 588 4944 Magnetawan, Municipality of 2804 609 3408 Malahide, Township of 2325 3,535 3408 Malahide, Township of 2326 4,593 5102 Manitoulin Locality 3001 676 2332 Mapleton, Township of 2209 6,819 1936 Markham, Town of 1001 12,511 5208 Markstay-Warren, Municipality of 3002 483 1241 Marmora/Lake/Deloro, Township of 501 576 4931 Mcdougall, Municipality of 2804 563 4928 Mckellar, Township of 2804 458 4912 Mcmurrich/Monteith, Township of 2804 626 4701 Mcnab/Braeside, Township of 205 639 4210 Meaford, Municipality of 2502 1,951 2219 Melancthon, Township of 2205 1,986 0714 Merrickville-Wolford, Village of 201 622 3939 Middlesex Centre, Township of 2319 3,808 3939 Middlesex Centre, Township of 2320 2,564 3939 Middlesex Centre, Township of 2328 5,172 4374 Midland, Town of 1602 2,349 2409 Milton, Town of 1001 9,138 4616 Minden Hills, Township of 606 540 2341 Minto, Town of 2210 2,367 2105 Mississauga, City of 1001 10,296 0931 Mississippi Mills, Town of 205 590 2212 Mono, Town of 2204 3,169 0901 Montague, Township of 205 563 5656 Moonbeam, Township of 2908 282 5931 Morley, Township of 3203 195 4060 Morris-Turnberry, Municipality of 2406 3,172 4060 Morris-Turnberry, Municipality of 2407 3,647 2216 Mulmur, Township of 2204 3,736 4453 Muskoka Lakes, Township of 606 561 5801 Neebing, Municipality of 3201 905 4324 New Tecumseth, Town of 1605 6,427 3902 Newbury, Village of 2317 2,007 2725 Niagara Falls, City of 1802 3,026 2725 Niagara Falls, City of 1806 6,074 2725 Niagara Falls, City of 1808 2,499 2627 Niagara-on-the-Lake, Town of 1804 17,108 5844 Nipigon, Township of 3203 205 4899 Nipissing Combined School Boards Locality 2801 408 4971 Nipissing, Township of 2804 471 3310 Norfolk, County of 2004 4,040 3310 Norfolk, County of 2005 3,240 4769 North Algona Wilberforce, Township of 403 606 4844 North Bay, City of 2801 296 3001 North Dumfries, Township of 1902 5,316 0511 North Dundas, Township of 120 2,637 0511 North Dundas, Township of 123 2,646 1042 North Frontenac, Township of 501 505 0111 North Glengarry, Township of 108 1,754 0719 North Grenville, Municipality of 202 1,031 4050 North Huron, Township of 2410 2,983 1536 North Kawartha, Township of 705 927 1536 North Kawartha, Township of 606 514 3954 North Middlesex, Municipality of 2304 3,659 3954 North Middlesex, Municipality of 2321 3,219 3954 North Middlesex, Municipality of 2324 3,286 3140 North Perth, Town of 2403 5,674 0411 North Stormont, Township of 120 2,861 0411 North Stormont, Township of 171 1,733 5119 Northeastern Manitoulin and The Islands, Town of 3001 700 4109 Northern Bruce Peninsula, Municipality of 2501 1,431 4109 Northern Bruce Peninsula, Municipality of 2509 1,211 3202 Norwich, Township of 2301 4,370 3202 Norwich, Township of 2305 2,892 2401 Oakville, Town of 1001 15,299 5816 Oconnor, Township of 3201 913 3818 Oil Springs, Village of 2617 2,733 5808 Oliver Paipoonge, Municipality of 3201 1,147 4352 Orillia, City of 1602 2,193 4346 Oro-Medonte, Township of 1601 2,890 4346 Oro-Medonte, Township of 1602 2,285 1813 Oshawa, City of 1302 4,581 1813 Oshawa, City of 1001 10,296 1506 Otonabee-South Monaghan, Township of 701 1,413 0614 Ottawa City 301 2,638 0614 Ottawa City 302 1,502 0614 Ottawa City 303 3,583 0614 Ottawa City 304 1,234 4259 Owen Sound, City of 2502 1,787 4816 Papineau-Cameron, Township of 2801 325 4932 Parry Sound, Town of 2804 536 3701 Pelee, Township of 2701 2,426 2732 Pelham, Town of 1802 6,045 2732 Pelham, Town of 1804 15,439 2732 Pelham, Town of 1806 10,230 4764 Pembroke, City of 403 635 4372 Penetanguishene, Town of 1602 1,617 4914 Perry, Township of 2804 780 3110 Perth East, Township of 2401 6,682 3110 Perth East, Township of 2402 6,143 3110 Perth East, Township of 2414 5,012 3120 Perth South, Township of 2401 6,366 4779 Petawawa, Town of 606 591 1514 Peterborough, City of 701 1,271 3819 Petrolia, Town of 2617 2,733 1801 Pickering, City of 1001 8,553 5719 Plummer Additional, Township of 3101 342 3835 Plympton-Wyoming, Town of 2610 3,655 2711 Port Colborne, City of 1801 2,809 2711 Port Colborne, City of 1807 2,091 1423 Port Hope, Municipality of 604 3,016 4959 Powassan, Municipality of 2804 524 1350 Prince Edward County, City of 602 1,157 5766 Prince, Township of 3101 353 2301 Puslinch, Township of 1902 4,387 1204 Quinte West, City of 602 1,560 5902 Rainy River District Locality 3203 196 4348 Ramara, Township of 606 605 4348 Ramara, Township of 1602 1,631 5841 Red Rock, Township of 3203 205 1938 Richmond Hill, Town of 1001 13,162 0831 Rideau Lakes, Township of 201 607 0306 Russell, Township of 125 3,171 4924 Ryerson, Township of 2804 616 5218 Sables-Spanish Rivers, Township of 3002 563 3829 Sarnia, City of 2610 3,861 4110 Saugeen Shores, Town of 2503 2,623 4110 Saugeen Shores, Town of 2504 2,831 5761 Sault Ste Marie, City of 3101 888 1820 Scugog, Township of 1302 4,807 1820 Scugog, Township of 1304 3,059 4903 Seguin, Township of 2804 485 4351 Severn, Township of 606 692 4351 Severn, Township of 1602 1,934 5828 Shuniah, Township of 3203 202 1516 Smith Ennismore Lakefield, Township of 701 1,331 5648 Smooth Rock Falls, Town of 2908 275 4801 South Algonquin, Township of 2801 366 4102 South Bruce Peninsula, Town of 2509 1,218 4102 South Bruce Peninsula, Town of 2520 1,974 4105 South Bruce, Municipality of 2504 2,814 4105 South Bruce, Municipality of 2505 2,956 0506 South Dundas, Township of 152 1,784 1029 South Frontenac, Township of 503 749 0101 South Glengarry, Township of 101 3,909 0101 South Glengarry, Township of 108 1,730 0101 South Glengarry, Township of 150 2,131 4010 South Huron, Municipality of 2405 4,506 4995 South River Territorial School Area 2804 500 0406 South Stormont, Township of 161 1,380 4207 Southgate, Township of 2508 1,981 4207 Southgate, Township of 2512 2,479 3906 Southwest Middlesex, Municipality of 2314 2,280 3906 Southwest Middlesex, Municipality of 2317 2,008 3211 South-West Oxford, Township of 2302 5,024 3211 South-West Oxford, Township of 2305 3,060 3424 Southwold, Township of 2309 2,667 3424 Southwold, Township of 2327 1,844 5739 Spanish, Town of 3101 353 4341 Springwater, Township of 1606 3,326 2629 St Catherines, City of 1804 15,439 5204 St Charles, Municipality of 3002 468 3805 St Clair, Township of 2613 5,017 3805 St Clair, Township of 2614 2,532 3805 St Clair, Township of 2615 3,263 5708 St Joseph, Township of 3101 378 3421 St Thomas, City of 2309 2,192 1220 Stirling-Rawdon, Township of 603 1,055 1124 Stone Mills, Township of 501 543 3111 Stratford, City of 2401 6,450 3916 Strathroy-Caradoc, Township of 2306 3,212 3916 Strathroy-Caradoc, Township of 2320 2,789 4946 Strong, Township of 2804 557 5202 Sudbury Locality 3002 705 5714 Tarbutt and Tarbutt Additional, Township of 3101 364 0911 Tay Valley, Township of 201 687 4353 Tay, Township of 1602 2,548 3744 Tecumseh, Town of 2705 3,946 5101 Tehkummah, Township of 3001 650 5418 Temiskaming Shores, City of 2903 931 5418 Temiskaming Shores, City of 2904 1,499 3926 Thames Centre, Municipality of 2307 4,444 3926 Thames Centre, Municipality of 2312 4,432 0212 The Nation, Municipality of 108 1,836 0212 The Nation, Municipality of 120 2,761 0212 The Nation, Municipality of 151 2,151 0212 The Nation, Municipality of 160 1,125 5728 Thessalon, Town of 3101 353 5438 Thornloe, Village of 2903 2,086 2731 Thorold, City of 1802 4,244 2731 Thorold, City of 1806 7,285 5899 Thunder Bay Provincial Land Tax Area 3203 205 5804 Thunder Bay, City of 3201 692 3204 Tillsonburg, Town of 2305 7,458 5490 Timiskaming Locality 2909 819 5627 Timmins, City of 2907 566 4368 Tiny, Township of 1602 3,305 4368 Tiny, Township of 1606 4,619 1901 Toronto, City of 1001 10,296 1435 Trent Hills, Municipality of 603 1,691 1248 Tudor Cashel, Township of 501 500 1231 Tweed, Municipality of 501 553 1201 Tyendinaga, Township of 601 978 5897 Upsala District School Area Locality 3203 456 1829 Uxbridge, Township of 1001 8,104 1829 Uxbridge, Township of 1302 4,672 5670 Val Rita-Harty, Township of 2908 225 1928 Vaughan, City of 1001 12,524 2714 Wainfleet, Township of 1801 2,445 3841 Warwick, Township of 2611 4,219 4364 Wasaga Beach, Town of 1606 2,978 3016 Waterloo, City of 1902 6,824 2719 Welland, City of 1801 2,453 2719 Welland, City of 1802 3,520 2719 Welland, City of 1808 2,728 3024 Wellesley, Township of 1902 9,713 2349 Wellington North, Township of 2211 2,568 3434 West Elgin, Municipality of 2310 2,379 4205 West Grey, Municipality of 2511 2,717 2602 West Lincoln, Township of 1802 3,027 4852 West Nipissing, Municipality of 2801 291 4998 West Parry Sound Board of Education Locality 2804 416 3130 West Perth, Municipality of 2413 5,971 0842 Westport, Village of 201 624 1809 Whitby, Town of 1302 4,449 1809 Whitby, Town of 1001 7,158 1944 Whitchurch-Stouffville, Town of 1001 10,997 4939 Whitestone, Municipality of 2804 476 4758 Whitewater Region, Township of 403 668 3018 Wilmot, Township of 1902 9,655 3739 Windsor, City of 2705 4,093 1254 Wollaston, Township of 501 500 3242 Woodstock, City of 2318 8,792 3029 Woolwich, Township of 1902 9,173 3227 Zorra, Township of 2311 5,554 O. Reg. 397/16, s. 5. table 2 MANAGED FOREST VALUES BY LAND BAND Land Band Value per Acre ($) 101 3,909 104 1,995 108 1,753 109 934 110 1,720 120 2,782 123 2,646 125 3,171 150 2,130 151 2,192 152 1,784 160 1,174 161 1,380 170 1,356 171 1,733 201 624 202 1,096 203 536 205 603 301 2,638 302 1,502 303 3,583 304 1,234 403 635 501 534 503 760 601 960 602 1,279 603 1,453 604 3,055 606 529 609 2,094 701 1,271 702 1,813 705 1,117 1001 10,296 1302 4,700 1303 3,919 1304 2,502 1305 2,366 1404 3,535 1600 6,662 1601 2,890 1602 2,193 1605 5,635 1606 3,454 1801 2,453 1802 3,520 1804 15,439 1806 9,144 1807 2,284 1808 2,526 1902 6,824 2001 2,351 2004 4,040 2005 3,240 2006 4,608 2202 3,199 2203 2,479 2204 3,652 2205 1,986 2208 3,619 2209 6,819 2210 2,367 2211 2,568 2301 4,370 2302 5,024 2304 3,659 2305 3,060 2306 3,212 2307 4,444 2308 2,747 2309 3,029 2310 2,379 2311 5,554 2312 4,497 2313 2,484 2314 2,280 2315 4,274 2316 2,476 2317 2,007 2318 8,528 2319 3,808 2320 2,633 2321 3,219 2323 2,295 2324 3,286 2325 3,535 2326 4,593 2327 1,844 2328 5,204 2329 4,753 2330 3,359 2331 3,758 2401 6,450 2402 6,143 2403 5,674 2404 4,736 2405 4,506 2406 3,381 2407 3,647 2408 4,418 2409 3,401 2410 2,960 2411 3,462 2412 5,222 2413 5,971 2414 5,012 2425 4,129 2501 1,431 2502 1,787 2503 2,573 2504 2,831 2505 2,984 2506 3,183 2507 2,463 2508 1,981 2509 1,224 2511 2,717 2512 2,479 2513 1,903 2514 3,088 2515 2,655 2520 2,069 2601 2,100 2602 5,776 2603 3,341 2604 3,009 2605 5,891 2606 2,724 2607 3,716 2608 3,164 2609 2,847 2610 3,690 2611 4,527 2612 2,566 2613 5,151 2614 2,532 2615 3,263 2617 2,733 2618 2,463 2635 5,800 2636 2,470 2642 2,175 2701 2,426 2702 3,562 2703 2,732 2705 4,093 2706 3,290 2707 3,938 2708 2,926 2709 2,624 2711 3,742 2801 316 2804 536 2903 1,197 2904 1,499 2906 563 2907 503 2908 285 2909 819 3001 690 3002 650 3101 353 3201 1,024 3203 205 O. Reg. 397/16, s. 5. PART X TABLES RE ASSESSMENT OF PIPE LINES TABLE 1 OFFSHORE PIPE LINES — 2017 TO 2026 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 1 5.88 1.25 to 1.5 9.97 2 to 2.5 16.24 3 23.59 4 to 4.5 26.45 5 to 55/8 29.06 6 to less than 8 34.63 8 49.30 O. Reg. 397/16, s. 5; O. Reg. 320/21, s. 4; O. Reg. 13/22, s. 4; O. Reg. 261/23, s. 4; O. Reg. 419/24, s. 4, O. Reg. 296/25, s. 5. TABLE 2 PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2017 TO 2026 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 0.5 5.16 1 6.19 1.25 to 1.5 7.25 2 to 2.5 9.33 3 14.99 4 to 4.5 18.06 6 to less than 8 38.39 8 47.93 O. Reg. 397/16, s. 5; O. Reg. 320/21, s. 4; O. Reg. 13/22, s. 4; O. Reg. 261/23, s. 4; O. Reg. 419/24, s. 4, O. Reg. 296/25, s. 5. TABLE 3 PIPE LINES OTHER THAN THOSE TO WHICH TABLE 1 OR 2 APPLIES — 2017 TO 2026 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 0.75 to 1.0 15.31 1.25 to 1.5 18.15 2 to 2.5 21.40 3 30.64 4 to 4.5 35.66 5 to 55/8 40.69 6 to 65/8 45.93 8 59.25 10 70.07 12 89.89 14 109.93 16 144.21 18 172.33 20 191.11 22 226.46 24 267.66 26 300.39 28 352.53 30 374.12 32 435.60 34 479.77 36 518.88 38 563.88 40 605.53 42 661.52 44 727.19 46 793.36 48 830.21 O. Reg. 397/16, s. 5; O. Reg. 320/21, s. 4; O. Reg. 13/22, s. 4; O. Reg. 261/23, s. 4; O. Reg. 419/24, s. 4, O. Reg. 296/25, s. 5. TABLE 4 DEPRECIATION RATES FOR OFFSHORE PIPE LINES — 2017 TO 2026 TAXATION YEARS Year of Installation of Pipe Line Percentage Reduction 1985 or earlier 80 1986 79 1987 78 1988 76 1989 75 1990 73 1991 72 1992 71 1993 70 1994 68 1995 67 1996 66 1997 65 1998 63 1999 62 2000 61 2001 59 2002 57 2003 57 2004 56 2005 54 2006 52 2007 51 2008 49 2009 44 2010 39 2011 33 2012 27 2013 21 2014 15 2015 10 2016 5 2017 0 O. Reg. 397/16, s. 5; O. Reg. 320/21, s. 4; O. Reg. 13/22, s. 4; O. Reg. 261/23, s. 4; O. Reg. 419/24, s. 4, O. Reg. 296/25, s. 5. TABLE 5 PIPE LINES OTHER THAN THOSE TO WHICH TABLE 4 APPLIES — 2017 TO 2026 TAXATION YEARS Year of Installation of Pipe Line Percentage Reduction 1948 or earlier 80 1949 79 1950 78 1951 78 1952 78 1953 76 1954 76 1955 75 1956 75 1957 74 1958 73 1959 73 1960 73 1961 71 1962 71 1963 70 1964 69 1965 69 1966 68 1967 68 1968 67 1969 66 1970 65 1971 65 1972 64 1973 64 1974 63 1975 62 1976 61 1977 61 1978 60 1979 60 1980 59 1981 58 1982 57 1983 57 1984 56 1985 56 1986 55 1987 55 1988 54 1989 53 1990 52 1991 52 1992 51 1993 50 1994 49 1995 47 1996 44 1997 42 1998 40 1999 37 2000 35 2001 32 2002 30 2003 27 2004 24 2005 22 2006 20 2007 18 2008 16 2009 14 2010 12 2011 10 2012 8 2013 8 2014 7 2015 4 2016 2 2017 0 O. Reg. 397/16, s. 5; O. Reg. 320/21, s. 4; O. Reg. 13/22, s. 4; O. Reg. 261/23, s. 4; O. Reg. 419/24, s. 4, O. Reg. 296/25, s. 5.