TAX MATTERS - RATES FOR SCHOOL PURPOSES

CONTENTS Sections Residential Property 1 Pipe line Property Class 2 Aggregate Extraction Property Class 2.1 Business Property in Unattached Unorganized Territory 3-7., 8 Tax Rates for Business Properties 9 Rates for Payments in Lieu of Taxes for School Purposes 9.1-9.2, 9.3 Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act 10 Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act 11 Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act 12 Subclass for Property Used for Aggregate Extraction — Subsection 257.7 (5) of the Act 12.1 Graduated Tax Rates 13-16 Table 1 Tax rates for business properties in municipalities for 2026 (expressed as fractions of assessed value) Table 2 Tax rate for business properties in municipalities with optional commercial classes for 2026 (expressed as fractions of assessed value) Table 3 Tax rate for business properties in municipalities with optional industrial classes for 2026 (expressed as fractions of assessed value) Table 4 Tax rate for business properties in unattached unorganized territories for 2026 (expressed as fractions of assessed value) Table 5 Rates for certain payments in lieu of school taxes for business properties in municipalities for 2026 (expressed as fractions of assessed value) Table 6 Rates for certain payments in lieu of school taxes for business properties in municipalities with optional commercial classes for 2026 (expressed as fractions of assessed value) Table 7 Rate for certain payments in lieu of school taxes for business properties in municipalities with optional industrial classes for 2026 (expressed as fractions of assessed value) Table 8 Rates for certain payments in lieu of school taxes for business properties in unattached unorganized territories for 2026 (expressed as fractions of assessed value) Residential Property 1. (1) For 2026, the tax rate for school purposes for residential property is prescribed as 0.153 per cent of the assessed value of the property. O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1); O. Reg. 75/15, s. 1 (1); O. Reg. 101/16, s. 1 (1); O. Reg. 132/17, s. 1 (1); O. Reg. 26/18, s. 1 (1); O. Reg. 64/19, s. 1 (1); O. Reg. 6/20, s. 1, 2 (1); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (2) For 2026, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.03825 per cent of the assessed value of the property. O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2); O. Reg. 75/15, s. 1 (2); O. Reg. 101/16, s. 1 (2); O. Reg. 132/17, s. 1 (2); O. Reg. 26/18, s. 1 (2); O. Reg. 64/19, s. 1 (2); O. Reg. 6/20, s. 1, 2 (2); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (3)-(4) Revoked: O. Reg. 177/07, s. 1 (3). (5) Revoked: O. Reg. 114/11, s. 1 (3). Pipe line Property Class 2. (1) Subject to section 9.1, this section applies with respect to property in the pipe line property class, as prescribed under the Assessment Act, that is in a municipality. O. Reg. 400/98, s. 2 (1); O. Reg. 46/21, s. 3. (2) For 2026, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipe Line Property Class” in Table 1 as set out opposite the name of the municipality. O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2; O. Reg. 75/15, s. 2; O. Reg. 101/16, s. 2; O. Reg. 132/17, s. 2; O. Reg. 26/18, s. 2; O. Reg. 64/19, s. 2; O. Reg. 6/20, s. 1; O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (3) The tax rate for school purposes for 2018 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01090000. O. Reg. 294/20, s. 1. (4) The tax rate for school purposes for 2019 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01030000. O. Reg. 294/20, s. 1. (5)-(7) Revoked: O. Reg. 177/07, s. 2 (1). (8) Revoked: O. Reg. 114/11, s. 2 (2). Aggregate Extraction Property Class 2.1 (1) The aggregate extraction property class as prescribed under the Assessment Act is prescribed for the purposes of clause (b) of the definition of “business property” in section 257.5 of the Act. O. Reg. 512/24, s. 1. (2) For 2026, the tax rate for school purposes for property in the aggregate extraction property class is 0.00511000. O. Reg. 512/24, s. 1; O. Reg. 297/25, s. 1. Business Property in Unattached Unorganized Territory 3. (1) Subject to section 9.1, this section applies with respect to business property that is in territory without municipal organization that is not deemed under section 56 of the Act or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 438/98, s. 2; O. Reg. 46/21, s. 4. (2) For 2026, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; O. Reg. 75/15, s. 3; O. Reg. 101/16, s. 3 (1); O. Reg. 132/17, s. 3 (1); O. Reg. 26/18, s. 3; O. Reg. 64/19, s. 3; O. Reg. 6/20, s. 1; O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (2.1), (2.2) Revoked: O. Reg. 132/17, s. 3 (2). (2.3)-(2.7) Revoked: O. Reg. 115/04, s. 3 (1). (3) The tax rate for school purposes for 2018 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01090000. O. Reg. 294/20, s. 2. (3.1) The tax rate for school purposes for 2019 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01030000. O. Reg. 294/20, s. 2. (3.2) The tax rate for school purposes for property in the industrial property class for Dryden Locality Education (assessment roll numbers beginning with “6093”) is deemed to have been, (a) 0.01030000, for 2019; and (b) 0.00980000, for 2020. O. Reg. 11/22, s. 2. (4) For 2020 and subsequent taxation years, there is no reduction under subsection 257.7 (3) of the Act to the tax rate for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class. O. Reg. 386/19, s. 1 (2). 4., 5. Revoked: O. Reg. 177/07, s. 4. 6. Revoked: O. Reg. 114/11, s. 4. 7., 8. Revoked: O. Reg. 177/07, s. 6. Tax Rates for Business Properties 9. (1) Subject to section 9.1, this section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 132/17, s. 4; O. Reg. 46/21, s. 5 (1). (2) In this section, “commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class; “industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class; “optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act. O. Reg. 132/17, s. 4; O. Reg. 12/22, s. 1 (1). (3) For 2026, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property: 1. For the commercial classes other than the resort condominium property class, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality. 2. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property. 3. For the industrial classes, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. 4. For the landfill property class, the annual tax rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality. 5. Revoked: O. Reg. 12/22, s. 1 (2). O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2); O. Reg. 64/19, s. 4 (1, 2) ; O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (2); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (4) Despite subsection (3), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2026, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property: 1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality. 2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality. 3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality. 4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property. 5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality. 6. Revoked: O. Reg. 12/22, s. 1 (3). O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 4); O. Reg. 64/19, s. 4 (3, 4) ; O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (3); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial property class apply, for 2026, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property: 1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality. 2. For the industrial class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. 3. Revoked: O. Reg. 12/22, s. 1 (4). O. Reg. 132/17, s. 4; O. Reg. 395/17, s. 1; O. Reg. 26/18, s. 4 (5, 6); O. Reg. 64/19, s. 4 (5, 6); O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (4); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (6) The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3). (7) The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3). Rates for Payments in Lieu of Taxes for School Purposes 9.1 (1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1): 1. Payments in lieu of taxes for school purposes payable by the following: i. A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act. ii. A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998. 2. Payments in lieu of taxes for school purposes provided for under the following provisions: i. Subparagraph 24 iii of subsection 3 (1) of the Assessment Act. ii. Subsection 27 (3) of the Assessment Act. iii. Section 71 of the Ontario Water Resources Act. iv. Subsections 84 (2), (3) or (5) of the Electricity Act, 1998. v. Subsection 4 (4) of the Municipal Tax Assistance Act. 3. Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada). O. Reg. 46/21, s. 6. (2) In this section “commercial classes”, “industrial classes” and “optional property class” have the same meaning as in section 9. O. Reg. 46/21, s. 6; O. Reg. 12/22, s. 2 (1). (3) For 2026, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property: 1. For the commercial classes other than the resort condominium property class, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality. 2. For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property. 3. For the industrial classes, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. 4. For the landfill property class, the annual rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality. 5. For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality. 6. Revoked: O. Reg. 12/22, s. 2 (2). O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (2); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (4) Despite subsection (3), if a municipality set out in Table 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2026, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property: 1. For the office building property class, the annual rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality. 2. For the shopping centre property class, the annual rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality. 3. For the parking lots and vacant land property class, the annual rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality. 4. For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property. 5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality. 6. Revoked: O. Reg. 12/22, s. 2 (3). O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (3); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (5) Despite subsection (3), if a municipality set out in Table 7 passes a by-law opting to have the large industrial property class apply, for 2026, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property: 1. For the large industrial property class, the annual rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality. 2. For the industrial class, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. 3. Revoked: O. Reg. 12/22, s. 2 (4). O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (4); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (5.1) Despite subsections (3), (4) and (5), the annual rate for business property that was classified in one of the new construction property classes in the assessment roll for the 2022 taxation year and for which payments in lieu of taxes for school purposes were made in that year is 0.0098000, if a higher rate would otherwise apply to the property under subsection (3), (4) or (5), as applicable. O. Reg. 576/22, s. 2. (6) For 2026, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. 9.2, 9.3 Revoked: O. Reg. 177/07, s. 10. Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act 10. (1) For 2026, subsection 257.7 (3) of the Act does not apply to the tax rate for both small-scale on-farm business subclasses for the industrial property class and both small-scale on-farm business subclasses for the commercial property class and instead the tax rate shall be the lesser of the tax rate for the corresponding class in the municipality, as set out in Table 1, and 0.00220000. O. Reg. 362/18; O. Reg. 64/19, s. 5; O. Reg. 6/20, s. 1, 5; O. Reg. 46/21, s. 2, 7; O. Reg. 11/22, s. 1, 3 (1); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1; O. Reg. 297/25, s. 1. (2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclasses for the industrial property class and the small-scale on-farm business subclasses for the commercial property class regardless of whether a municipality has opted to have any of the subclasses apply within the municipality. O. Reg. 11/22, s. 3 (2). Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act 11. (1), (2) Revoked: O. Reg. 46/21, s. 8. (3) For 2021 and subsequent taxation years, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1. (4) Revoked: O. Reg. 46/21, s. 8. Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act 12. (1), (2) Revoked: O. Reg. 5/24, s. 2. (3) For 2023 and subsequent taxation years, subsection 257.7 (3) of the Act applies to the small business subclasses. O. Reg. 576/22, s. 3. Subclass for Property Used for Aggregate Extraction — Subsection 257.7 (5) of the Act 12.1 For the 2024 taxation year, subsection 257.7 (3) of the Act applies to the subclass for property used for aggregate extraction except that the tax rate for school purposes for the subclass shall be reduced by 95 per cent. O. Reg. 296/24, s. 1. Graduated Tax Rates 13. The following provisions and requirements apply, with necessary modifications, with respect to the rates set out in Tables 1, 2, 3, 5, 6 and 7: 1. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act. 2. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act. O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6; O. Reg. 46/21, s. 9. 14. Revoked: O. Reg. 275/07, s. 6. 15. Revoked: O. Reg. 12/22, s. 3 (2). 16. Revoked: O. Reg. 12/22, s. 4. Table 1 Tax Rates for business properties in municipalities for 2026 (expressed as fractions of assessed value) Municipality Tax Rate for the Commercial Property Class Tax Rate for the Industrial Property Class Tax Rate for the Pipe Line Property Class Tax Rate for the Landfill Property Class Alberton, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Armour, Township of 0.00690833 0.00395200 0.00519019 0.00880000 Armstrong, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Assiginack, Township of 0.00842583 0.00676308 0.00880000 0.00880000 Atikokan, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Baldwin, Township of 0.00880000 0.00880000 0.00796553 0.00880000 Barrie, City of 0.00880000 0.00880000 0.00880000 0.00524134 Belleville, City of 0.00880000 0.00880000 0.00880000 0.00880000 Billings, Township of 0.00644236 0.00880000 0.00880000 0.00352821 Black River-Matheson, Township of 0.00880000 0.00880000 0.00817516 0.00880000 Blind River, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Bonfield, Township of 0.00880000 0.00880000 0.00668371 0.00880000 Brant, County of 0.00880000 0.00880000 0.00880000 0.00880000 Brantford, City of 0.00880000 0.00880000 0.00880000 0.00880000 Brethour, Township of 0.00439262 0.00880000 0.00880000 0.00445422 Brockville, City of 0.00880000 0.00880000 0.00880000 0.00880000 Bruce, County of 0.00880000 0.00880000 0.00880000 0.00880000 Bruce Mines, Town of 0.00880000 0.00880000 0.00658154 0.00880000 Burk’s Falls, Village of 0.00880000 0.00880000 0.00880000 0.00880000 Burpee and Mills, Township of 0.00494118 0.00880000 0.00880000 0.00880000 Callander, Municipality of 0.00880000 0.00880000 0.00864536 0.00880000 Calvin, Township of 0.00601963 0.00880000 0.00880000 0.00584711 Carling, Township of 0.00557065 0.00880000 0.00880000 0.00880000 Casey, Township of 0.00467717 0.00880000 0.00880000 0.00880000 Central Manitoulin, Township of 0.00688166 0.00880000 0.00880000 0.00506696 Chamberlain, Township of 0.00301852 0.00497570 0.00880000 0.00477412 Chapleau, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Chapple, Township of 0.00593040 0.00880000 0.00880000 0.00459442 Charlton and Dack, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Chatham-Kent, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Chisholm, Township of 0.00880000 0.00643693 0.00880000 0.00752763 Cobalt, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Cochrane, Town of 0.00880000 0.00880000 0.00771725 0.00880000 Cockburn Island, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Coleman, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Conmee, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Cornwall, City of 0.00880000 0.00880000 0.00880000 0.00880000 Dawson, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Dorion, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Dryden, City of 0.00880000 0.00880000 0.00880000 0.00880000 Dubreuilville, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Dufferin, County of 0.00880000 0.00880000 0.00856022 0.00792019 Durham, Region of 0.00880000 0.00880000 0.00880000 0.00880000 Ear Falls, Township of 0.00880000 0.00880000 0.00880000 0.00880000 East Ferris, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Elgin, County of 0.00880000 0.00880000 0.00880000 0.00880000 Elliot Lake, City of 0.00880000 0.00880000 0.00819560 0.00880000 Emo, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Englehart, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Espanola, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Essex, County of 0.00872098 0.00880000 0.00880000 0.00880000 Evanturel, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Fauquier-Strickland, Township of 0.00880000 0.00431149 0.00580449 0.00880000 Fort Frances, Town of 0.00880000 0.00880000 0.00880000 0.00880000 French River, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Frontenac, County of 0.00880000 0.00880000 0.00880000 0.00880000 Gananoque, Separated Town of 0.00880000 0.00880000 0.00880000 0.00880000 Gauthier, Township of 0.00589674 0.00880000 0.00880000 0.00880000 Gillies, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Gordon/Barrie Island, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Gore Bay, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Greenstone, Municipality of 0.00880000 0.00880000 0.00343299 0.00880000 Grey, County of 0.00880000 0.00880000 0.00880000 0.00880000 Guelph, City of 0.00880000 0.00880000 0.00880000 0.00880000 Haldimand, County of 0.00880000 0.00880000 0.00880000 0.00880000 Haliburton, County of 0.00880000 0.00880000 0.00880000 0.00663886 Halton, Region of 0.00770552 0.00880000 0.00880000 0.00864766 Hamilton, City of 0.00880000 0.00880000 0.00880000 0.00880000 Harley, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Harris, Township of 0.00880000 0.00521783 0.00880000 0.00880000 Hastings, County of 0.00880000 0.00880000 0.00880000 0.00669159 Hearst, Town of 0.00880000 0.00880000 0.00715368 0.00663570 Hilliard, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Hilton Beach, Village of 0.00880000 0.00880000 0.00880000 0.00880000 Hilton, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Hornepayne, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Hudson, Township of 0.00880000 0.00880000 0.00584244 0.00880000 Huron, County of 0.00880000 0.00880000 0.00458716 0.00677916 Huron Shores, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Ignace, Township of 0.00880000 0.00880000 0.00853735 0.00880000 Iroquois Falls, Town of 0.00880000 0.00880000 0.00803222 0.00880000 James, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Jocelyn, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Johnson, Township of 0.00880000 0.00880000 0.00707060 0.00880000 Joly, Township of 0.00810484 0.00880000 0.00880000 0.00880000 Kapuskasing, Town of 0.00880000 0.00880000 0.00763320 0.00880000 Kawartha Lakes, City of 0.00880000 0.00880000 0.00880000 0.00880000 Kearney, Town of 0.00602794 0.00789639 0.00880000 0.00880000 Kenora, City of 0.00880000 0.00880000 0.00880000 0.00880000 Kerns, Township of 0.00596158 0.00880000 0.00835780 0.00880000 Killarney, Municipality of 0.00568569 0.00880000 0.00880000 0.00353645 Kingston, City of 0.00880000 0.00880000 0.00880000 0.00880000 Kirkland Lake, Town of 0.00880000 0.00880000 0.00880000 0.00880000 La Vallee, Township of 0.00880000 0.00880000 0.00880000 0.00115600 Laird, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Lake of the Woods, Township of 0.00772929 0.00880000 0.00880000 0.00802319 Lambton, County of 0.00875611 0.00880000 0.00880000 0.00880000 Lanark, County of 0.00880000 0.00880000 0.00880000 0.00880000 Larder Lake, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Latchford, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Leeds and Grenville, United Counties of 0.00880000 0.00880000 0.00880000 0.00880000 Lennox and Addington, County of 0.00880000 0.00880000 0.00880000 0.00880000 London, City of 0.00880000 0.00880000 0.00880000 0.00880000 Macdonald, Meredith and Aberdeen Additional, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Machar, Township of 0.00783763 0.00655620 0.00593986 0.00880000 Machin, Township of 0.00880000 0.00529884 0.00880000 0.00880000 Magnetawan, Municipality of 0.00709582 0.00880000 0.00880000 0.00880000 Manitouwadge, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Marathon, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Markstay-Warren, Municipality of 0.00880000 0.00772281 0.00880000 0.00880000 Matachewan, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Mattawa, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Mattawan, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Mattice-Val Côté, Township of 0.00880000 0.00880000 0.00445055 0.00880000 McDougall, Township of 0.00764924 0.00880000 0.00880000 0.00764924 McGarry, Township of 0.00880000 0.00418996 0.00880000 0.00880000 McKellar, Township of 0.00880000 0.00880000 0.00880000 0.00880000 McMurrich/Monteith, Township of 0.00880000 0.00425628 0.00206841 0.00880000 Middlesex, County of 0.00880000 0.00880000 0.00880000 0.00880000 Moonbeam, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Moosonee, Town of 0.00678228 0.00880000 0.00880000 0.00880000 Morley, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Muskoka, District Municipality of 0.00681019 0.00799699 0.00425921 0.00790439 Nairn and Hyman, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Neebing, Municipality of 0.00396753 0.00880000 0.00880000 0.00571707 Niagara, Region of 0.00880000 0.00880000 0.00880000 0.00880000 Nipigon, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Nipissing, Township of 0.00880000 0.00247459 0.00880000 0.00684276 Norfolk, County of 0.00880000 0.00880000 0.00880000 0.00880000 North Bay, City of 0.00880000 0.00880000 0.00880000 0.00880000 Northeastern Manitoulin and the Islands, Town of 0.00880000 0.00880000 0.00880000 0.00667984 Northumberland, County of 0.00880000 0.00880000 0.00880000 0.00880000 O’Connor, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Oliver Paipoonge, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Opasatika, Township of 0.00880000 0.00880000 0.00539944 0.00498043 Orillia, City of 0.00880000 0.00880000 0.00880000 0.00880000 Ottawa, City of 0.00839886 0.00880000 0.00880000 0.00880000 Owen Sound, City of 0.00880000 0.00880000 0.00880000 0.00880000 Oxford, County of 0.00880000 0.00880000 0.00880000 0.00880000 Papineau-Cameron, Township of 0.00880000 0.00880000 0.00593169 0.00639835 Parry Sound, Town of 0.00852267 0.00650266 0.00880000 0.00880000 Peel, Region of 0.00880000 0.00880000 0.00880000 0.00831729 Pelee, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Pembroke, City of 0.00880000 0.00880000 0.00880000 0.00880000 Perry, Township of 0.00832501 0.00596791 0.00590076 0.00880000 Perth, County of 0.00880000 0.00880000 0.00880000 0.00880000 Peterborough, City of 0.00880000 0.00880000 0.00880000 0.00880000 Peterborough, County of 0.00880000 0.00880000 0.00880000 0.00880000 Pickle Lake, Township of 0.00553869 0.00049704 0.00880000 0.00483683 Plummer Additional, Township of 0.00880000 0.00880000 0.00752162 0.00880000 Powassan, Municipality of 0.00880000 0.00880000 0.00753775 0.00880000 Prescott and Russell, United Counties of 0.00880000 0.00880000 0.00880000 0.00880000 Prescott, Separate Town of 0.00880000 0.00880000 0.00880000 0.00880000 Prince, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Prince Edward, County of 0.00706031 0.00880000 0.00508185 0.00223960 Quinte West, City of 0.00880000 0.00880000 0.00880000 0.00880000 Rainy River, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Red Lake, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Red Rock, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Renfrew, County of 0.00880000 0.00880000 0.00880000 0.00880000 Ryerson, Township of 0.00692152 0.00880000 0.00880000 0.00880000 Sables-Spanish Rivers, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Sault Ste. Marie, City of 0.00880000 0.00880000 0.00880000 0.00880000 Schreiber, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Seguin, Township of 0.00666974 0.00880000 0.00880000 0.00406447 Shuniah, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Simcoe, County of 0.00880000 0.00880000 0.00880000 0.00880000 Sioux Lookout, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Sioux Narrows-Nestors Falls, Township of 0.00880000 0.00729366 0.00880000 0.00880000 Smiths Falls, Separated Town of 0.00880000 0.00880000 0.00880000 0.00880000 Smooth Rock Falls, Town of 0.00880000 0.00880000 0.00880000 0.00880000 South Algonquin, Township of 0.00496193 0.00880000 0.00880000 0.00766612 South River, Village of 0.00880000 0.00815926 0.00412122 0.00880000 Spanish, Town of 0.00880000 0.00880000 0.00880000 0.00880000 St. Charles, Municipality of 0.00577910 0.00880000 0.00880000 0.00620364 St. Joseph, Township of 0.00770563 0.00880000 0.00880000 0.00661451 St. Marys, Separated Town of 0.00880000 0.00880000 0.00880000 0.00880000 St. Thomas, City of 0.00880000 0.00880000 0.00880000 0.00880000 Stormont, Dundas and Glengarry, United Counties of 0.00880000 0.00880000 0.00880000 0.00880000 Stratford, City of 0.00880000 0.00880000 0.00880000 0.00880000 Strong, Township of 0.00687504 0.00880000 0.00555103 0.00880000 Sudbury, City of Greater 0.00880000 0.00880000 0.00880000 0.00880000 Sundridge, Village of 0.00880000 0.00880000 0.00654769 0.00880000 Tarbutt, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Tehkummah, Township of 0.00880000 0.00880000 0.00880000 0.00777024 Temagami, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Temiskaming Shores, Town of 0.00880000 0.00880000 0.00809919 0.00880000 Terrace Bay, Township of 0.00880000 0.00880000 0.00880000 0.00880000 The Archipelago, Township of 0.00635908 0.00776030 0.00880000 0.00167740 The North Shore, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Thessalon, Town of 0.00880000 0.00755657 0.00661381 0.00880000 Thornloe, Village of 0.00880000 0.00880000 0.00880000 0.00880000 Thunder Bay, City of 0.00880000 0.00880000 0.00880000 0.00880000 Timmins, City of 0.00880000 0.00880000 0.00880000 0.00880000 Toronto, City of 0.00880000 0.00880000 0.00880000 0.00880000 Val Rita-Harty, Township of 0.00880000 0.00880000 0.00690763 0.00880000 Waterloo, Region of 0.00880000 0.00880000 0.00880000 0.00880000 Wawa, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Wellington, County of 0.00880000 0.00880000 0.00880000 0.00811182 West Nipissing, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 White River, Township of 0.00880000 0.00880000 0.00880000 0.00880000 Whitestone, Municipality of 0.00586377 0.00880000 0.00880000 0.00880000 Windsor, City of 0.00877771 0.00880000 0.00880000 0.00880000 York, Region of 0.00880000 0.00880000 0.00880000 0.00528649 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 5; O. Reg. 576/22, s. 1, 4 (1); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 2 tax rate for business properties in municipalities with optional commercial classes for 2026 (Expressed as fractions of Assessed Value) Municipality Tax Rate for the Commercial Property Class Tax Rate for the Office Building Property Class Tax Rate for the Shopping Centre Property Class Tax Rate for the Parking Lots and Vacant Land Property Class Chatham-Kent, Municipality of 0.00880000 0.00880000 0.00880000 0.00880000 Espanola, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Essex, County of 0.00880000 0.00880000 0.00872098 0.00633473 Hamilton, City of 0.00880000 0.00880000 0.00880000 0.00880000 Kenora, City of 0.00880000 0.00880000 0.00880000 0.00880000 Lambton, County of 0.00880000 0.00880000 0.00880000 0.00679260 Marathon, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Ottawa, City of 0.00880000 0.00880000 0.00775935 0.00549581 Sault Ste. Marie, City of 0.00880000 0.00880000 0.00880000 0.00880000 Smooth Rock Falls, Town of 0.00880000 0.00880000 0.00880000 0.00880000 Windsor, City of 0.00880000 0.00880000 0.00880000 0.00822145 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1, 4 (1, 2); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 3 tax rate for business properties in municipalities with optional industrial classes for 2026 (Expressed as fractions of assessed value) Municipality Tax Rate for the Industrial Property Class Tax Rate for the Large Industrial Property Class Atikokan, Township of 0.00880000 0.00880000 Chatham-Kent, Municipality of 0.00880000 0.00880000 Dryden, City of 0.00880000 0.00880000 Dubreuilville, Township of 0.00880000 0.00880000 Ear Falls, Township of 0.00880000 0.00880000 Elgin, County of 0.00880000 0.00880000 Espanola, Town of 0.00880000 0.00880000 Essex, County of 0.00880000 0.00880000 Fort Frances, Town of 0.00880000 0.00880000 Hamilton, City of 0.00880000 0.00880000 Hearst, Town of 0.00880000 0.00880000 Iroquois Falls, Town of 0.00880000 0.00880000 James, Township of 0.00880000 0.00880000 Kapuskasing, Town of 0.00880000 0.00880000 Kenora, City of 0.00880000 0.00880000 Lambton, County of 0.00880000 0.00880000 Leeds and Grenville, United Counties of 0.00880000 0.00880000 Lennox and Addington, County of 0.00880000 0.00880000 Marathon, Town of 0.00880000 0.00880000 Orillia, City of 0.00880000 0.00880000 Ottawa, City of 0.00880000 0.00880000 Owen Sound, City of 0.00880000 0.00880000 Powassan, Municipality of 0.00880000 0.00880000 Prescott and Russell, United Counties of 0.00880000 0.00880000 Quinte West, City of 0.00880000 0.00880000 Renfrew, County of 0.00880000 0.00880000 Sault Ste. Marie, City of 0.00880000 0.00880000 Smooth Rock Falls, Town of 0.00880000 0.00880000 St. Marys, Separated Town of 0.00880000 0.00880000 St. Thomas, City of 0.00880000 0.00880000 Stormont, Dundas and Glengarry, United Counties of 0.00880000 0.00880000 Sudbury, City of Greater 0.00880000 0.00880000 Thessalon, Town of 0.00653412 0.00880000 Thunder Bay, City of 0.00880000 0.00880000 Timmins, City of 0.00880000 0.00880000 Windsor, City of 0.00880000 0.00880000 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 4 tax rate for business properties in unattached unorganized territories for 2026 (Expressed as fractions of assessed value) District Territory Tax Rate for the Commercial Property Class Tax Rate for the Industrial Property Class Tax Rate for the Pipe Line Property Class Tax Rate for the Landfill Property Class Algoma Sault Ste. Marie Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Cochrane Cochrane-Iroquois Falls Locality Education 0.00880000 0.00880000 0.00698313 0.00829465 Cochrane Hearst Locality Education 0.00743939 0.00869287 0.00516933 0.00880000 Cochrane James Bay Lowlands Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Cochrane Kap SRF and District Locality Education 0.00880000 0.00383334 0.00653976 0.00880000 Kenora Dryden Locality Education (assessment roll numbers beginning with “6060”) 0.00880000 0.00880000 0.00880000 0.00618298 Kenora Dryden Locality Education (assessment roll numbers beginning with “6093”) 0.00880000 0.00880000 0.00880000 0.00880000 Kenora Dryden Locality Education (assessment roll numbers beginning with “6096”) 0.00880000 0.00880000 0.00880000 0.00880000 Kenora Keewatin-Patricia District Locality Education 0.00800301 0.00880000 0.00880000 0.00880000 Kenora Kenora Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Kenora Red Lake Locality Education 0.00724716 0.00880000 0.00880000 0.00227545 Kenora Sturgeon Lake Locality Education 0.00736495 0.00880000 0.00880000 0.00880000 Manitoulin Manitoulin Locality Education 0.00831012 0.00854291 0.00880000 0.00880000 Nipissing Nipissing Combined School Boards 0.00880000 0.00880000 0.00880000 0.00880000 Nipissing Timiskaming Board of Education 0.00844508 0.00880000 0.00880000 0.00880000 Parry Sound East Parry Sound Board of Education 0.00806675 0.00880000 0.00856534 0.00880000 Parry Sound South River Township School Authority 0.00853965 0.00880000 0.00880000 0.00880000 Parry Sound West Parry Sound Board of Education 0.00654584 0.00880000 0.00880000 0.00880000 Rainy River Atikokan Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Rainy River Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) 0.00880000 0.00880000 0.00880000 0.00880000 Rainy River Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) 0.00720129 0.00599774 0.00880000 0.00880000 Rainy River Mine Centre DSA Locality Education 0.00213734 0.00333662 0.00880000 0.00880000 Sudbury Asquith Garvey DSA Locality Education 0.00468931 0.00582315 0.00880000 0.00880000 Sudbury Chapleau Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Sudbury Espanola Locality Education 0.00880000 0.00619443 0.00880000 0.00880000 Sudbury Foleyet DSA Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Sudbury Gogama DSA Locality Education 0.00708392 0.00880000 0.00880000 0.00880000 Sudbury Missarenda DSA Locality Education 0.00456610 0.00880000 0.00880000 0.00880000 Sudbury Sudbury Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Thunder Bay Allanwater DSA Locality Education 0.00239259 0.00880000 0.00880000 0.00880000 Thunder Bay Armstrong DSA Locality Education 0.00600736 0.00880000 0.00880000 0.00880000 Thunder Bay Auden DSA Locality Education 0.00064240 0.00880000 0.00880000 0.00880000 Thunder Bay Ferland DSA Locality Education 0.00049671 0.00880000 0.00880000 0.00880000 Thunder Bay Lake Superior Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Thunder Bay Lakehead Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Thunder Bay Nipigon Red Rock Locality Education 0.00538140 0.00880000 0.00880000 0.00880000 Thunder Bay Savant Lake DSA Locality Education 0.00532219 0.00880000 0.00880000 0.00527440 Thunder Bay Upsala DSA Locality Education 0.00531244 0.00393111 0.00307924 0.00571328 Timiskaming Kirkland Lake Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 Timiskaming Timiskaming Locality Education 0.00880000 0.00880000 0.00880000 0.00880000 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 6; O. Reg. 576/22, s. 1, 4 (1); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1.

Table 5 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2026 (EXPRESSED AS FRACTIONS OF ASSESSED VALUE) Municipality Rate for the Commercial Property Class Rate for the Industrial Property Class Rate for the Pipe Line Property Class Rate for the Landfill Property Class Alberton, Township of 0.00980000 0.00980000 0.00980000 0.00925034 Armour, Township of 0.00690833 0.00395200 0.00519019 0.00980000 Armstrong, Township of 0.00980000 0.00980000 0.00964207 0.00980000 Assiginack, Township of 0.00842583 0.00676308 0.00980000 0.00980000 Atikokan, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Baldwin, Township of 0.00980000 0.00980000 0.00796553 0.00980000 Barrie, City of 0.00980000 0.01062384 0.00980000 0.00524134 Belleville, City of 0.01250000 0.01250000 0.01122046 0.01250000 Billings, Township of 0.00644236 0.00980000 0.00980000 0.00352821 Black River-Matheson, Township of 0.00980000 0.00980000 0.00817516 0.00980000 Blind River, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Bonfield, Township of 0.00980000 0.00980000 0.00668371 0.00980000 Brant, County of 0.01250000 0.01250000 0.01250000 0.01250000 Brantford, City of 0.01250000 0.01250000 0.01236930 0.01250000 Brethour, Township of 0.00439262 0.00980000 0.00980000 0.00445422 Brockville, City of 0.01250000 0.01250000 0.01142785 0.00980000 Bruce, County of 0.00980000 0.01250000 0.00958720 0.00980000 Bruce Mines, Town of 0.00980000 0.00980000 0.00658154 0.00980000 Burk’s Falls, Village of 0.00980000 0.00980000 0.00955889 0.00980000 Burpee and Mills, Township of 0.00494118 0.00980000 0.00980000 0.00980000 Callander, Municipality of 0.00980000 0.00980000 0.00864536 0.00980000 Calvin, Township of 0.00601963 0.00980000 0.00907364 0.00584711 Carling, Township of 0.00557065 0.00980000 0.00980000 0.00980000 Casey, Township of 0.00467717 0.00980000 0.00980000 0.00980000 Central Manitoulin, Township of 0.00688166 0.00980000 0.00980000 0.00506696 Chamberlain, Township of 0.00301852 0.00497570 0.00921266 0.00477412 Chapleau, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Chapple, Township of 0.00593040 0.00980000 0.00980000 0.00459442 Charlton and Dack, Municipality of 0.00980000 0.00980000 0.00896777 0.00980000 Chatham-Kent, Municipality of 0.01236564 0.01250000 0.01248862 0.03657373 Chisholm, Township of 0.00980000 0.00643693 0.00980000 0.00752763 Cobalt, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Cochrane, Town of 0.00980000 0.00980000 0.00771725 0.00980000 Cockburn Island, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Coleman, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Conmee, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Cornwall, City of 0.01250000 0.01250000 0.01250000 0.01250000 Dawson, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Dorion, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Dryden, City of 0.00980000 0.00980000 0.00980000 0.00980000 Dubreuilville, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Dufferin, County of 0.00918303 0.01250000 0.00856022 0.00792019 Durham, Region of 0.00980000 0.01250000 0.00980000 0.00980000 Ear Falls, Township of 0.00980000 0.00980000 0.00980000 0.00980000 East Ferris, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 Elgin, County of 0.00980000 0.01250000 0.00980000 0.23687812 Elliot Lake, City of 0.00980000 0.00980000 0.00819560 0.00980000 Emo, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Englehart, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Espanola, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Essex, County of 0.01229514 0.01250000 0.01250000 0.01122591 Evanturel, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Fauquier-Strickland, Township of 0.00980000 0.00431149 0.00580449 0.00980000 Fort Frances, Town of 0.00980000 0.00980000 0.00980000 0.00980000 French River, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 Frontenac, County of 0.01250000 0.01250000 0.00980000 0.01250000 Gananoque, Separated Town of 0.01250000 0.01250000 0.00980000 0.00980000 Gauthier, Township of 0.00589674 0.00883039 0.00980000 0.00962973 Gillies, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Gordon/Barrie Island, Municipality of 0.00973463 0.00980000 0.00980000 0.00980000 Gore Bay, Town of 0.00980000 0.00884341 0.00980000 0.00980000 Greenstone, Municipality of 0.00980000 0.00980000 0.00343299 0.00980000 Grey, County of 0.01250000 0.01250000 0.00980000 0.01250000 Guelph, City of 0.01102552 0.01250000 0.01250000 0.00980000 Haldimand, County of 0.01163509 0.01250000 0.01250000 0.01250000 Haliburton, County of 0.00980000 0.00980000 0.00980000 0.00663886 Halton, Region of 0.00770552 0.01098184 0.00980000 0.00864766 Hamilton, City of 0.00980000 0.01166409 0.00980000 0.01680173 Harley, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Harris, Township of 0.00980000 0.00521783 0.00980000 0.00980000 Hastings, County of 0.00944951 0.00980000 0.00936385 0.00669159 Hearst, Town of 0.00980000 0.00980000 0.00715368 0.00663570 Hilliard, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Hilton Beach, Village of 0.00980000 0.00980000 0.00980000 0.00980000 Hilton, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Hornepayne, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Hudson, Township of 0.00980000 0.00980000 0.00584244 0.00980000 Huron, County of 0.00980000 0.00980000 0.00458716 0.00677916 Huron Shores, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 Ignace, Township of 0.00980000 0.00980000 0.00853735 0.00980000 Iroquois Falls, Town of 0.00980000 0.00980000 0.00803222 0.00980000 James, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Jocelyn, Township of 0.00980000 0.00980000 0.00980000 0.00929572 Johnson, Township of 0.00980000 0.00980000 0.00707060 0.00980000 Joly, Township of 0.00810484 0.00980000 0.00980000 0.00980000 Kapuskasing, Town of 0.00980000 0.00980000 0.00763320 0.00980000 Kawartha Lakes, City of 0.00980000 0.01250000 0.01250000 0.00980000 Kearney, Town of 0.00602794 0.00789639 0.00980000 0.00980000 Kenora, City of 0.00980000 0.00980000 0.00980000 0.00980000 Kerns, Township of 0.00596158 0.00980000 0.00835780 0.00980000 Killarney, Municipality of 0.00568569 0.00980000 0.00980000 0.00353645 Kingston, City of 0.01250000 0.01250000 0.01208565 0.00980000 Kirkland Lake, Town of 0.00980000 0.00980000 0.00980000 0.00980000 La Vallee, Township of 0.00906164 0.00980000 0.00980000 0.00115600 Laird, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Lake of the Woods, Township of 0.00772929 0.00980000 0.00980000 0.00802319 Lambton, County of 0.01237520 0.01250000 0.00980000 0.03964162 Lanark, County of 0.01250000 0.01250000 0.01250000 0.00980000 Larder Lake, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Latchford, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Leeds and Grenville, United Counties of 0.01250000 0.01250000 0.01219450 0.01133835 Lennox and Addington, County of 0.01250000 0.01250000 0.00980000 0.01250000 London, City of 0.01250000 0.01250000 0.01250000 0.01250000 Macdonald, Meredith and Aberdeen Additional, Township of 0.00980000 0.00980000 0.00901297 0.00980000 Machar, Township of 0.00783763 0.00655620 0.00593986 0.00980000 Machin, Township of 0.00980000 0.00529884 0.00980000 0.00980000 Magnetawan, Municipality of 0.00709582 0.00969327 0.00980000 0.00980000 Manitouwadge, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Marathon, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Markstay-Warren, Municipality of 0.00980000 0.00772281 0.00980000 0.00980000 Matachewan, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Mattawa, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Mattawan, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Mattice-Val Côté, Township of 0.00980000 0.00980000 0.00445055 0.00980000 McDougall, Township of 0.00764924 0.00980000 0.00980000 0.00764924 McGarry, Township of 0.00980000 0.00418996 0.00980000 0.00980000 McKellar, Township of 0.00980000 0.00980000 0.00980000 0.00980000 McMurrich/Monteith, Township of 0.00900069 0.00425628 0.00206841 0.00980000 Middlesex, County of 0.01220720 0.01250000 0.01144706 0.00980000 Moonbeam, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Moosonee, Town of 0.00678228 0.00980000 0.00980000 0.00980000 Morley, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Muskoka, District Municipality of 0.00681019 0.00799699 0.00425921 0.00790439 Nairn and Hyman, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Neebing, Municipality of 0.00396753 0.00980000 0.00980000 0.00571707 Niagara, Region of 0.00980000 0.01250000 0.00980000 0.01714649 Nipigon, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Nipissing, Township of 0.00933728 0.00247459 0.00980000 0.00684276 Norfolk, County of 0.01250000 0.01250000 0.01250000 0.00980000 North Bay, City of 0.00980000 0.00980000 0.00980000 0.00980000 Northeastern Manitoulin and the Islands, Town of 0.00935249 0.00980000 0.00980000 0.00667984 Northumberland, County of 0.01250000 0.01250000 0.01096633 0.01250000 O’Connor, Township of 0.00923338 0.00980000 0.00980000 0.00980000 Oliver Paipoonge, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Opasatika, Township of 0.00965286 0.00980000 0.00539944 0.00498043 Orillia, City of 0.01134445 0.01250000 0.01250000 0.01146075 Ottawa, City of 0.00970038 0.01250000 0.01250000 0.01148666 Owen Sound, City of 0.01250000 0.01250000 0.00980000 0.01250000 Oxford, County of 0.01250000 0.01250000 0.00980000 0.01250000 Papineau-Cameron, Township of 0.00896091 0.00980000 0.00593169 0.00639835 Parry Sound, Town of 0.00852267 0.00650266 0.00980000 0.00980000 Peel, Region of 0.00944727 0.01066032 0.01189049 0.00831729 Pelee, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Pembroke, City of 0.01250000 0.01250000 0.00980000 0.00980000 Perry, Township of 0.00832501 0.00596791 0.00590076 0.00980000 Perth, County of 0.00980000 0.01250000 0.01250000 0.00980000 Peterborough, City of 0.01250000 0.01250000 0.00980000 0.00980000 Peterborough, County of 0.00980000 0.01250000 0.00980000 0.00980000 Pickle Lake, Township of 0.00553869 0.00049704 0.00980000 0.00483683 Plummer Additional, Township of 0.00980000 0.00980000 0.00752162 0.00980000 Powassan, Municipality of 0.00945188 0.00980000 0.00753775 0.00980000 Prescott and Russell, United Counties of 0.00980000 0.01250000 0.00980000 0.00980000 Prescott, Separate Town of 0.01250000 0.01250000 0.00980000 0.00980000 Prince, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Prince Edward, County of 0.00706031 0.01250000 0.00508185 0.00223960 Quinte West, City of 0.01250000 0.01250000 0.00980000 0.00980000 Rainy River, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Red Lake, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 Red Rock, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Renfrew, County of 0.01250000 0.01250000 0.00980000 0.00980000 Ryerson, Township of 0.00692152 0.00980000 0.00980000 0.00980000 Sables-Spanish Rivers, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Sault Ste. Marie, City of 0.00980000 0.00980000 0.00980000 0.00980000 Schreiber, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Seguin, Township of 0.00666974 0.00980000 0.00980000 0.00406447 Shuniah, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Simcoe, County of 0.00980000 0.01250000 0.01237518 0.00980000 Sioux Lookout, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 Sioux Narrows-Nestors Falls, Township of 0.00980000 0.00729366 0.00980000 0.00980000 Smiths Falls, Separated Town of 0.01250000 0.01250000 0.01231520 0.00980000 Smooth Rock Falls, Town of 0.00980000 0.00980000 0.00908177 0.00980000 South Algonquin, Township of 0.00496193 0.00980000 0.00980000 0.00766612 South River, Village of 0.00977214 0.00815926 0.00412122 0.00980000 Spanish, Town of 0.00980000 0.00980000 0.00980000 0.00980000 St. Charles, Municipality of 0.00577910 0.00980000 0.00980000 0.00620364 St. Joseph, Township of 0.00770563 0.00980000 0.00980000 0.00661451 St. Marys, Separated Town of 0.00980000 0.01250000 0.01247778 0.00980000 St. Thomas, City of 0.01250000 0.01250000 0.00887611 0.00980000 Stormont, Dundas and Glengarry, United Counties of 0.01250000 0.01250000 0.00980000 0.05908938 Stratford, City of 0.01250000 0.01250000 0.00980000 0.01250000 Strong, Township of 0.00687504 0.00980000 0.00555103 0.00966360 Sudbury, City of Greater 0.00980000 0.00980000 0.00980000 0.00980000 Sundridge, Village of 0.00980000 0.00980000 0.00654769 0.00980000 Tarbutt, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Tehkummah, Township of 0.00901677 0.00980000 0.00980000 0.00777024 Temagami, Municipality of 0.00980000 0.00980000 0.00930842 0.00980000 Temiskaming Shores, Town of 0.00980000 0.00980000 0.00809919 0.00980000 Terrace Bay, Township of 0.00980000 0.00980000 0.00980000 0.00980000 The Archipelago, Township of 0.00635908 0.00776030 0.00980000 0.00167740 The North Shore, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Thessalon, Town of 0.00980000 0.00800781 0.00661381 0.00980000 Thornloe, Village of 0.00980000 0.00980000 0.00980000 0.00980000 Thunder Bay, City of 0.00980000 0.00980000 0.00980000 0.00980000 Timmins, City of 0.00980000 0.00980000 0.00980000 0.00980000 Toronto, City of 0.00980000 0.01067220 0.01250000 0.00980000 Val Rita-Harty, Township of 0.00980000 0.00980000 0.00690763 0.00980000 Waterloo, Region of 0.01250000 0.01250000 0.00980000 0.01250000 Wawa, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Wellington, County of 0.00924236 0.01250000 0.01250000 0.00811182 West Nipissing, Municipality of 0.00980000 0.00980000 0.00980000 0.00980000 White River, Township of 0.00980000 0.00980000 0.00980000 0.00980000 Whitestone, Municipality of 0.00586377 0.00980000 0.00980000 0.00980000 Windsor, City of 0.01233519 0.01250000 0.01250000 0.00980000 York, Region of 0.00896686 0.00980000 0.01250000 0.00528649 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 7; O. Reg. 576/22, s. 1, 4 (3); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 6 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2026 (Expressed as fractions of Assessed Value) Municipality Rate for the Commercial Property Class Rate for the Office Building Property Class Rate for the Shopping Centre Property Class Rate for the Parking Lots and Vacant Land Property Class Chatham-Kent, Municipality of 0.01250000 0.00980000 0.01250000 0.00980000 Espanola, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Essex, County of 0.01250000 0.00980000 0.01229514 0.00633473 Hamilton, City of 0.00980000 0.00980000 0.00980000 0.00980000 Kenora, City of 0.00980000 0.00980000 0.00980000 0.00980000 Lambton, County of 0.01250000 0.01250000 0.01250000 0.00679260 Marathon, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Ottawa, City of 0.00980000 0.01250000 0.00775935 0.00549581 Sault Ste. Marie, City of 0.00980000 0.00980000 0.00980000 0.00980000 Smooth Rock Falls, Town of 0.00980000 0.00980000 0.00980000 0.00980000 Windsor, City of 0.01250000 0.01250000 0.01250000 0.00822145 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1, 4 (3, 4); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 7 RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2026 (Expressed as fractions of assessed value) Municipality Rate for the Industrial Property Class Rate for the Large Industrial Property Class Atikokan, Township of 0.00980000 0.00980000 Chatham-Kent, Municipality of 0.01250000 0.01250000 Dryden, City of 0.00980000 0.00980000 Dubreuilville, Township of 0.00980000 0.00980000 Ear Falls, Township of 0.00980000 0.00980000 Elgin, County of 0.01250000 0.01250000 Espanola, Town of 0.00980000 0.00980000 Essex, County of 0.01250000 0.01250000 Fort Frances, Town of 0.00980000 0.00980000 Hamilton, City of 0.01166409 0.01166409 Hearst, Town of 0.00980000 0.00980000 Iroquois Falls, Town of 0.00980000 0.00980000 James, Township of 0.00980000 0.00980000 Kapuskasing, Town of 0.00980000 0.00980000 Kenora, City of 0.00980000 0.00980000 Lambton, County of 0.01250000 0.01250000 Leeds and Grenville, United Counties of 0.01250000 0.01250000 Lennox and Addington, County of 0.01250000 0.01250000 Marathon, Town of 0.00980000 0.00980000 Orillia, City of 0.01250000 0.01250000 Ottawa, City of 0.01250000 0.01250000 Owen Sound, City of 0.01250000 0.01250000 Powassan, Municipality of 0.00980000 0.00980000 Prescott and Russell, United Counties of 0.01250000 0.01250000 Quinte West, City of 0.01250000 0.01250000 Renfrew, County of 0.01250000 0.01250000 Sault Ste. Marie, City of 0.00980000 0.00980000 Smooth Rock Falls, Town of 0.00980000 0.00980000 St. Marys, Separated Town of 0.01250000 0.01250000 St. Thomas, City of 0.01250000 0.01250000 Stormont, Dundas and Glengarry, United Counties of 0.01250000 0.01250000 Sudbury, City of Greater 0.00980000 0.00980000 Thessalon, Town of 0.00653412 0.00980000 Thunder Bay, City of 0.00980000 0.00980000 Timmins, City of 0.00980000 0.00980000 Windsor, City of 0.01250000 0.01250000 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. table 8 RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2026 (Expressed as fractions of assessed value) District Territory Rate for the Commercial Property Class Rate for the Industrial Property Class Rate for the Pipe Line Property Class Rate for the Landfill Property Class Algoma Sault Ste. Marie Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Cochrane Cochrane-Iroquois Falls Locality Education 0.00886807 0.00980000 0.00698313 0.00829465 Cochrane Hearst Locality Education 0.00743939 0.00869287 0.00516933 0.01030000 Cochrane James Bay Lowlands Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Cochrane Kap SRF and District Locality Education 0.00980000 0.00383334 0.00653976 0.00980000 Kenora Dryden Locality Education (assessment roll numbers beginning with “6060”) 0.00948184 0.00980000 0.00980000 0.00618298 Kenora Dryden Locality Education (assessment roll numbers beginning with “6093”) 0.00980000 0.00980000 0.00980000 0.00980000 Kenora Dryden Locality Education (assessment roll numbers beginning with “6096”) 0.00980000 0.00927098 0.00980000 0.00980000 Kenora Keewatin-Patricia District Locality Education 0.00800301 0.00980000 0.00980000 0.00980000 Kenora Kenora Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Kenora Red Lake Locality Education 0.00724716 0.00980000 0.00980000 0.00227545 Kenora Sturgeon Lake Locality Education 0.00736495 0.00980000 0.00980000 0.00980000 Manitoulin Manitoulin Locality Education 0.00831012 0.00854291 0.00980000 0.00980000 Nipissing Nipissing Combined School Boards 0.00980000 0.00980000 0.00980000 0.00980000 Nipissing Timiskaming Board of Education 0.00844508 0.00980000 0.00980000 0.00980000 Parry Sound East Parry Sound Board of Education 0.00806675 0.00980000 0.00856534 0.00980000 Parry Sound South River Township School Authority 0.00853965 0.00980000 0.00980000 0.00980000 Parry Sound West Parry Sound Board of Education 0.00654584 0.00881572 0.00980000 0.00980000 Rainy River Atikokan Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Rainy River Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) 0.00882994 0.00980000 0.00980000 0.00980000 Rainy River Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) 0.00720129 0.00599774 0.00980000 0.00980000 Rainy River Mine Centre DSA Locality Education 0.00213734 0.00333662 0.00980000 0.00980000 Sudbury Asquith Garvey DSA Locality Education 0.00468931 0.00582315 0.00980000 0.00980000 Sudbury Chapleau Locality Education 0.00902994 0.00980000 0.00980000 0.00980000 Sudbury Espanola Locality Education 0.00914423 0.00619443 0.00980000 0.00980000 Sudbury Foleyet DSA Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Sudbury Gogama DSA Locality Education 0.00708392 0.00980000 0.00980000 0.00980000 Sudbury Missarenda DSA Locality Education 0.00456610 0.00980000 0.00980000 0.00980000 Sudbury Sudbury Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Thunder Bay Allanwater DSA Locality Education 0.00239259 0.00980000 0.00980000 0.00980000 Thunder Bay Armstrong DSA Locality Education 0.00600736 0.00980000 0.00980000 0.00980000 Thunder Bay Auden DSA Locality Education 0.00064240 0.00980000 0.00980000 0.00980000 Thunder Bay Ferland DSA Locality Education 0.00049671 0.00980000 0.00980000 0.00980000 Thunder Bay Lake Superior Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Thunder Bay Lakehead Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Thunder Bay Nipigon Red Rock Locality Education 0.00538140 0.00980000 0.00980000 0.00980000 Thunder Bay Savant Lake DSA Locality Education 0.00532219 0.00980000 0.00980000 0.00527440 Thunder Bay Upsala DSA Locality Education 0.00531244 0.00393111 0.00307924 0.00571328 Timiskaming Kirkland Lake Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 Timiskaming Timiskaming Locality Education 0.00980000 0.00980000 0.00980000 0.00980000 O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 8; O. Reg. 576/22, s. 1, 4 (3); O. Reg. 5/24, s. 1; O. Reg. 420/24, s. 1. Tables 9-16 Revoked: O. Reg. 177/07, s. 15. Tables 17-20 Revoked: O. Reg. 114/11, s. 8.