CORPORATION OF THE TOWNSHIP OF WARWICK
BY-LAW NO. 72 OF 2019
“A By-law to Levy Taxes for the Year 2019”
WHEREAS pursuant to the Municipal Act, 8.0. 2001 c.25, as amended, it is necessary for Council of the Corporation of the Township of Warwick to levy on the whole rateable property according to the last revised assessment roll for the Township of Warwick, the sums for the current year set forth herein;
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 17 of 2019, being “A By-law to Set Tax Rate Reductions for Prescribed Property Subclasses for the Year 2019”;
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 18 of 2019, being “A By-law to Adopt Optional Tools for the Purposes of Administering Limits for Eligible Properties within the meaning of Section 331 (New Construction) of the Municipal Act, 2001Regarding the Commercial, Industrial and Multi-Residential Property Classes”;
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 19 of 2019, being “A By-law to Set Tax Ratios for Prescribed Property Classes for 2019” and setting out a method by which the portion of County levies will be raised in each area municipality”;
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 20 of 2019, being "A By-law to Establish and Levy the Rates for Upper Tier Purposes for the Year 2019" and to provide a levy on area municipalities;
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 21 of 2019, being “A By-law to Adopt Optional Tools for the Purposes of Administering Limitsfor the Commercial, Industrial and Multi-Residential Property Classes” and to provide options with respect to the calculation of taxes for municipal and school purposes.
AND WHEREAS the Corporation of the County ofLambton passed By-law Number 23 of 2019, being “A By-law to Adopt Assessment Classifications to Permit Small-Scale Commercial and Industrial Farm Uses for the Year 2019";
AND WHEREAS the Corporation of the County of Lambton passed By-law Number 24 of 2019, being “A By-law to Amend By-Law No. 19 of 2019 Which Set Tax Ratios for Prescribed Property Classes for the Year 2019"; AND WHEREAS the Corporation of the County of Lambton passed By-law Number 25 of 2019, being “A By-law to Establish and Levy Tax Rates for Upper Tier Purposes for the Year 2019 in regards to the C7 and I7 Property Sub- classes”;
AND WHEREAS the Province of Ontario has enacted regulations to establish tax rates for education purposes;
AND WHEREAS the Township of Wan/vickpassed By-law 67 of 2019, being a By-law to adopt estimates of all sums required by the Township of Wan/vickfor Township purposes, is attached at Schedule “C”to this by-law;
AND WHEREAS an interim levy was made before the adoption of the estimates for the current year;
NOW THEREFORE Council of the Corporation of the Township of Warwick hereby enacts as follows:
1. For the year 2019, the Township of Wanlvick shall levy upon the whole rateable property, according to the last revised assessment roll, the rates of taxation per current value assessment as follows:
a) Township of Wan/vickGeneral Levy in the amount of $2,299,665 ;
b) County of Lambton General Levy in the amount of $2,328,208:
c) Province of Ontario Education Taxes as per the prescribed tax rates in Provincial Regulation 64/19 and County of Lambton Education Tax Rate Calculation based on By Law 18 & 21 of 2019;
d) Schedule “A”attached to this By-Law sets out the prescribed tax rates for the above 1 a).
f) Schedule “B” i), and ii) attached to this By-law sets out the prescribed tax rates for the above 1 b) and c).
2. The levy raised from Schedule “A”attached to this By-law shall be reduced by the amount of the interim levy for 2019.
3. a) For the Residential, Pipeline, Farmland and Managed Forests tax classes, the said final tax levy shall become due and payable in two installments as follows: Fifty percent of the levy rounded upwards to the next whole dollar shall become due and payable on August 30, 2019; and the balance of the final tax levy shall become due and payable on October 31, 2019; and nonpayment of the amount on the dates stated in accordance with this section shall constitute default.
b) For the Multi-Residential, Parking Lot, Commercial and Industrial related tax classes, the said tax levy shall become due and payable as per 3 a) or on a due date to be established by resolution of Township Council with such date to be published. Non-payment of the amount on the date established shall constitute default.
The Treasurer of the Township shall add to the amount of all taxes due and unpaid, interest at the rate of 1.25 percent per month or fraction thereof, being 15 percent per annum, and all by-laws and parts of by-laws inconsistent with this paragraph are hereby superseded.
d) Interest added on all taxes in default shall become due and payable and shall be collected forthwith as ifthe same had originally been imposed and formed part of such unpaid tax levy.
The Treasurer shall cause to be mailed to the residence or place of business of such person indicated on the last revised assessment roll, a notice specifying the amount of taxes payable.
A failure to receive the aforesaid notice in advance of the date for payment of the levy or any installment, does not affect the timing of default or the date from which interest shall be imposed.
9) The Treasurer of the Township may accept part payment on account of any taxes due, but such acceptance shall not affect interest under Section 5 of this By-law on any sum while in default. h) For payments in lieu of taxes due to the Corporation of the Township of Wanlvick, the actual amount due to the Corporation of the Township of WanNick shall be based on the assessment roll and the tax rates for the year 2019.
For the railway rights of way taxes due to the Corporation of the Township of Wanlvick in accordance with the Regulations established by the Minister of Finance, pursuant to the Municipal ?at, S.O. 2001, c.25, as amended, the actual amount due to the Corporation of the Township of Wan/vick shall be based on the assessment roll and the tax rates for the year 2019.
J) Ifany section or portion of the By-law or of Schedule “A”are found by a court of competent jurisdiction to be invalid, it is the intent of Council for the Corporation of the Township of Wan/vick that all remaining sections and portions of the By-law and of Schedule “A” continue in force and effect.
k) Schedules “A”,“B”i), “B”ii) and “C”are attached hereto and form parts of this By-law.
4. That this by-law shall come into force and take effect as of June 7"‘,2019.
BY-LAW read a first, second and third time and finally passed this 17”‘day of June, 2019.
Mayor — Jackie Rombouts Administratorlclerk — Amanda Gubbels THE CORPORATION OF THE COUNTYOF LAMBTON BY-LAWNO. 11 OF 2019
"A By-Law to Set Tax Rate Reductions for Prescribed Property Subclasses for the Year 2019"
WHEREAS The Corporation of the County of Lambton is required by s. 313 of the Municipal Act, 2001, S.O. 2001, c.25, as amended to provide for tax (rate
reductions for prescribed property subclasses for 2019 for the Municipality and its lower-tier Municipalities;
AND WHEREASthe property subclasses subject to tax rate reductions
are those prescribed under s. 8(1) of the Assessment Act, R.S.O. 1990, c. A.3‘l,
as amended;
AND WHEREAS the Minister of Finance has prescribed the percentage
reductions of the subclass for fann land awaiting development"in Ontario
Regulation 383/98, as amended;
AND WHEREAS tax rate reductions reduce the tax rates that would
othenlvise be levied for Municipal purposes;
NOW THEREFORE the Councilof The Corporation of the County of Lambton hereby enacts as follows:
1. Farm Land Awaiting Development
The tax rate that would otherwise be levied for Municipal purposes for the
subclasses prescribed under s. 8(1)1 of the Assessment Act shall be
reduced as follows in accordance with Onta?o Regulation 383/98, as
amended:
a) The Residential Progemg Class:
i) Subclass 1: 65%
ii) Subclass 2: 75% _ b) The Multi-ResidentialProperty Class:
i) Subclass 1: By the percentage necessary to reduce the
effective Tax Rate to 35% of the Residential Property Class
rate as calculated according to the formula speci?ed in s. 3
of Ontario Regulation 383/98.
ii) Subclass 2: By the percentage necessary to reduce the
effective Tax Rate to 25% of the Residential Property Class
rate as calculated according to the formula specified in s. 3
of Ontario Regulation 383/98.
0) The Commercial Proge?y‘ Class:
D Subclass 1: By the percentage necessary to reduce the
effective Tax Rate to 35% of the Residential Property Class
rate as calculated according to the formula specified in s. 3 of Ontario Regulation 383/98.
Subclass 2: By the percentage necessary to reduce the
effective Tax Rate to 25% of the Residential Property Class
rate as calculated according to the formula speci?ed in s. 3
of Ontar1'o.Regu/ation 383798.
d) The Industrial Propemr Class:
0 Subclass 1: By the percentage necessary to reduce the effective Tax Rate to 35% of the Residential Property Class
rate as calculated according to the formula speci?ed in s. 3
of Ontario Regulation 383/98.
Subclass 2: By the percentage necessary to reduce the
effective Tax Rate to 25% of the Residential Property Class
rate as calculated according to the formula specified in s. 3
of Ontario Regulation 383/98. 2. Vacant Land
8) For Municipal Tax Purposes
i) The Commercial Property Class:
The tax rate that would otherwise be levied for ’Mur’1icipa|
purposes for the subclass prescribed under s. 8(1)2(i) of the
Assessment Act shall be reduced by 30%.
The Industrial Property Class:
The tax rate that would otherwise be levied for Municipal
purposes for the subclass prescribed under s. 8(1)2(ii) of the
Assessment Act shall be reduced by 35%.
b) For Education Tax Pumoses
i) The Commercial Property Class:
The tax rate that would otherwise be levied for Education
purposes for the subclass prescribed under s. 8(‘1)2(i) of the
Assessment Act shall be reduced by 15%.
The Industrial Property Class:
The tax rate that would otherwise be levied for Education
purposes for the subclass prescribed under s. 8(1)2(ii) of the
Assessment Act shall be reduced by 17.5%.
3. Excess Land
a) For Municipal Tax Purposes
i) The Commercial Property Class:
The tax rate that would othenrvise be levied for Municipal
purposes for the subclass prescribed under s. 8(1)3(i) of the
Assessment Act shall be reduced by 30%.
The Industrial Property Class:
The tax rate that would othenrvise be levied for Municipal
purposes for the subclass prescribed under s. 8(1)3(ii) of the
Assessment Act shallbe reduced by 35%. b) For Education Tax Purposes
i) The Commercial Property Class:
The tax rate that would othenuise be levied for Education
purposes for the subclass prescribed under s. 8(1)3(i) of the
Assessment Actshall be reduced by 15%.
ii) The Industrial Property Class:
The tax rate that would othewvise be levied for Education
purposes for the subclass prescribed under s. 8(1)3(ii) of the
Assessment Act shall be reduced by 17.5%.
4. Value Added Farms
6) The Commercial Progem Class
The tax rate that would otherwisebe levied for Municipal purposes
for the subclass prescribed under s. 8(1)3(i) of the Assessment Act
shall be reduced by 75% for the ?rst $50,000 of assessed value of
qualifying Small-scale on-Farm commercial activities on farms.
The Industrial Pro e Class
The tax rate that would otherwise be levied for Municipal purposes
for the subclass prescribed under s. 8(1)3(i) of the Assessment Act
shall be reduced by 75% for the first $50,000 of assessed value of
qualifying Sma||—scale on-Fan‘n industrial activities on farms.
THIS BY—LAWread a ?rst, second and third time and ?nally passed this 15‘day of
May, 2019.
I BillWeber Warden
Stéphane Thiffeault Clerk THE CORPORATION OF THE COUNTY OF LAMBTON
BY-LAW N0. 18 OF 2019
"A By-Law to Adopt Optional Tools for the Purposes of Administering Limits for Eligible Properties within the Meaning of Section 331 (New Construction) of the Municipal Act, 2001 Regarding the Commercial, Industrial and Multi- Residential Property Classes"
WHEREAS The Corporation of the County of Lambton ("the County")
may, in accordance with s. 329.1 of the MunicipalAct, 2001, S.O. 2001, c.25, as
amended ("the Act") modify the provisions and limits set out in s. 331 of the Act,
with respect to the calculation of taxes for municipal and education purposes
payable in respect of property in the Commercial, Industrial and Mu|ti—ResidentiaI
property classes;
AND WHEREAS the County may enact a By—Lawto adopt the provisions
of s. 329.1 of the Act whereby a “?oor” or minimum uncapped tax percentage
applies to eligible properties in one or more of the capped classes;
AND WHEREAS this By-Law shall only apply to properties in the
Commercial, Industrial and Multi-Residentialproperty classes, as de?ned by the
AssessmentAct, R.S.O. 1990, c. A.31 to which Part IXof the Act applies;
AND WHEREAS in this By-Law, "uncapped taxes" means the taxes for municipal and educationpurposes that would be levied for the taxation year but for the application of Part IXof the Act;
AND WHEREAS the County relies upon sectionsV329.1and 331 of the Act, and hereby deems it necessary and appropriate to adopt optional tools for the purpose of providing minimum amounts of taxes payable for the Commercial,
Industrial and Multi—Residentia| property classes;
NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows: 1. That s. 329.1(1)(8) of the Act shall apply to the Commercial, Industrial and
Multi-Residential property classes for 2019;
2. That for all properties that become eligible within the meaning of s.
331 (20) of the Act, the taxes for municipal and education purposes for the
year or portion of the year shall be the greater of:
(i) The amount of the taxes detennined for the property for 2019 under
s. 331(2); and,
(ii) The amount of the uncapped taxes for the property for 2019 multiplied by one-hundredper cent (100%).
THIS BY-LAW read a ?rst, second and third time and ?nally passed this 1“day of
May, 2019.
BillW er Warden
Sléphane Thiffeault Clerk er THE CORPORATIONOF TheCOUNTY OF LAMBTON
BY-LAWN0. 19 or 2019
"A By-Lawto Set Tax Ratios for Prescribed Property Classes for the Year 2019"
WHEREAS TheCorporation of the County of Lambton is required to establish tax ratios pursuant to s. 308 of the Municipal Act, 2001, S.0. 2001, c.
25, as amended;
AND WHEREAS tax ratios detemtine the relative amount of taxation to be borne by each property class;
AND WHEREAS the property classes have been prescribed pursuant to s. 7 of the Assessment Act, RSO. 1990, c. A.31, as amended, and Part II of
Ontario Regulation 282/98;
NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows:
1. For the taxation year 2019, the tax ratio applicable to each of the following
required, optional and sub—propertyclasses shall be:
a) RT, Residentiallfarrn ' 1.000000;
b) RL, Residential/farm, Upper Tier &Education, taxable only 1.000000;
c)- R1, Residential farrnlanclawaitingdevelopment, Phase 1 1.000000;
cl) M1, Mulli—restaxable farmlandawaitingdevelopment, Phase 1 1.000000;
e) C1 , Commercialtaxablefarmlandawaiting development, Phase 1 1.000000;
f) I1, industrialtaxable farmland awaiting development, Phase 1 1.000000;
g) MT, Multi-residential 2.000000;
h) NT, New Multi-residential 1.000000;
i) CM, Commercial, General 1.627101;
/ j) CT, Commercial (occupied) 1.627101;
k) XT, Commercial new construction, Taxable full 1.627101; 1) CU, Commercial, Vacant units, Excess land 1.627101;
XU, Commercial, New construction, Taxable excess land 1.627101;
CX, Commercial, Vacant land . 1.091161;
GT, Parking lots 1.091161;
DT, Commercial, Office buildings 1.535798;
DU, Commercial, Of?ce buildings, Vacant 1.535798;
‘fl’, CommercialOf?ce New Construction 1.535798;
ST, Shopping centres 2.083516;
ZT, Shopping Centre New Construction Full 2.083516;
SU, Shopping centres, Vacant 2.083516;
ZU, Shopping Centre New Construction Excess Land 2.083516;
1 HT, Land?ll 8.813563;
IT, Industrial, Occupied 2.047572;
JT, Industrial,New construction, Taxable full 2.047572;
IU, Industrial, Vacant units, Excess land 2.047572;
aa) ..lU, Industrial New Constmction Excess Land 2.047572;
bb) IX, Industrial, Vacant land 2.047572;
cc)’LIX,IndustrialVacant Land (New Construction) 2.047572;
dd) LT, Industrial, Large 3.003476;
ee) LU, Industrial, Large, Vacant 3.003476;
ff) KT, Large Industrial(New Construction) 3.003476;
gg) KU, Large Industrial(New Construction) Excess Land 3.003476;
hh) PT, Pipelines 1.342355;
ii) Fl’, Farmland 0.226000;
JD Tl’, Managed forests 0.250000. THIS BY—LAWread a first second and third time and ?nally passed this 15'day of
May, 2019.
Warden 2/ Stéphane Thiffeault Clerk THE CORPORATIONOF THE COUNTY OF LAMBTON
BY-LAW NO. 20 OF 2019
"A By-Law to Establishand Levy Tax Rates for Upper Tier Purposes for the Year 2019"
WHEREAS The Corporation of the County of Lambton has through By-Law
No. 10 of 2019 prepared and adopted estimates of all sums required during the
year 2019 for the purposes of the Municipality, pursuant to s. 289 of the Municipal
Act, 2001, S.O. 2001, c. 25, as amended (hereinafter referred to as “the Act”);
AND WHEREAS the apportionmentof the County levy shall be based on
the 2019 Budget for the County of Lambton as set out in By-Law No. 10 of 2019
showing a total combined estimate of revenues in the amount of $216,807,201;
AND WHEREAS it is necessary to apportion the levy of $76,745,136
required for County purposes among the lower-tierMunicipalities;
AND WHEREAS s. 311 of the Act provides for the establishment of:
i) the rates to be levied in each year; ii) the installments in which the taxes to be raised shall be paid; and, iii) the rate of interest to be paid on the amount indefault if a |ower—tier Municipality fails to make a payment or portion thereof;
AND WHEREAS all property assessment, rolls on which 2019 taxes are to be levied have been returned and revised pursuant to the provisions of the
AssessmentAct,R.S.O. 1990, c. A.31, as amended;
AND WHEREAS the sums required by taxation in the year 2019 for general Municipal purposes are to be levied by the lower-tier Municipalities as directed by the County’s By-Law pursuant to s. 311(2) of the Act, as amended by
Ontario Regulation 422/02; AND WHEREAS the tax ratios on the property classes prescribed
pursuant to s. 7 of the Assessment Act, R80. 1990, c. A.31, as amended and
Part II of Ontario Regulation 282/98 (“Prescribed Property Classes”) for the 2019
taxation year have been set out in By-L_awNo. 19 of 2019;
AND WHEREAS the subclass tax rate reductions on the property
subclasses prescribed pursuant to s. 8 of the Assessment Act, R.S.O. 1990, c.
A.31, as amended (the “Prescribed Property Subclasses”) for the 2019 taxation
year have been set out in By-Law No. 17 of 2019;
AND WHEREAS the tax rates on the PrescribedProperty Classes and
Prescribed Property Subclasses have been calculated in accordance with the provisions of the Act;
NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows:
1, For the year 2019, in the Countyof Lambton, all lower«tier Municipalities
shall levy upon the Prescribed Property Classes, the rates of taxation per
current value assessment for General Purposes as set out in Schedule “A”
attached hereto and fonning part of this By-Law;
2. The levy of $76,745,136 for County purposes shall be apportioned and
raised in each lower—tierMunicipalityin accordance withthe details set out in
Schedule “B"attached hereto and forming part of this By—Law.
3. Pursuant to s. 311(13) and s. 311(18) of the Act and subject to the
adjustments provided for in s. 311(14) of the Act, the amounts raised by
each lower—tierMunicipality in accordance with Schedule “B”shall be paid
to the Treasurer of the County in the following installmentsand on the
following dates: (8) 25% of the amount levied on each lower-tier Municipality by the
County for the ?scal year 2018 in accordance with By-Law No. 15 of
2018, on or before the 31st dayof March 2019;
(b) 50% of the amount to be levied for County purposes in the current
year in accordance with’Schedule“B” attachedhereto, less the
amount of the instalment payable under paragraph 3(a), on or before
the 30th day of June 2019;
(6) 25% of the amount to be levied for County purposes in the current
year in accordance with Schedule “B”attached hereto, on or before
the 30th day of September 2019;
(Cl) The balance of the amount to be levied for County purposes in the
current year in accordance with Schedule “B”attached hereto, on or
before the 12th day of December 2019.
Pursuant to s. 322 of the Act for the amounts raised by lower-tier
Municipalitiesfor payments in lieu of taxes, ’d1eamounts received by
each lower-tier Municipality shall be paid to the Treasurer of the
County in the following installments and on the following dates:
i) 50% of the estimated amount payable for ?scal 2019 to the
County on or before the 30"‘day of June 2019;
ii) 75% of the estimated amount payable for ?scal 2019 to the
County, less the amount of the instalment paid unders. 4(a)(i) on or before the 30"‘day of September, 2019;
iii) The total County entitlement for the year, less the instalments
paid under sections 4(a)(i) and 4(a)(ii) adjusted to re?ect
actual payments received by the lower-tier municipality, on or
before the 12"‘day of December 2019. b) In addition, the Treasurer of each |ower—tier Municipalityshall provide
the Treasurer for the County with a statement pursuant to s. 322(10)
of the Act on or before December 15‘,2019.
5. Pursuant to s. 311(18) of the Act, in the event a lower-tier Municipalityfails
to make any payment or portion thereof, as provided for in this By-Law, the
defaulting |ower—tier Municipality shall pay simple interest on the amount
past due at the rate of 15% per annum from the date payment is due until it is made.
THIS BY—LAWread a ?rst, second and third time and ?nally passed this 15‘day of
May, 2019.
Bill eber Warden
Stéphane Thiffeault Clerk THE CORPORATION OF THE COUNTY OF LAMBTON
BY-LAW NO. 21 OF 2019
"A By-Law to Adopt Optional Tools for the Purposes of Administering Limits for the Commercial, Industrial and Multi-Residential Property Classes"
WHEREASThe Corporation of the County of Lambton (hereinafter
referred to as “the Municipality")may in accordance with s. 329.1 of the Municipal
Act, 2091, 8.0. 2001 c.25, as amended (hereinafter referred to as “the Act”), and
Ontario Regulation 73/03, as made and amended under the Act, modify the
provisions and limits set out in Part IXof the Act, with respect to the calculation of taxes for municipal and education purposes for properties in the Commercial, Industrial and Multi-Residentialproperty classes;
AND WHEREAS this By-Law shall only apply to properties in any of the
Commercial, Industrial and Multi-Residential property classes to which Part IXof the Act applies;
AND WHEREAS for the purposes of this By-Law the commercial classes shall be considered a single property classand the industrial classes shall be deemed to be a single property class;
AND WHEREAS “uncapped taxes" means the taxes for municipal and education purposes that would be levied for the taxation year but for the application of Part IXof the Act;
AND WHEREAS “capped taxes” means the taxes for municipal and educationpurposes that shall be levied for the taxation year as a result of the applicationof Part IXof the Act;
AND WHEREAS the Council of The Corporation of the County of Lambton may pass a By-Law to apply any one or any combination of the following options: a) Set the annual cap of the previous year's capped taxes at a maximum of
10% of the previousyear’s capped taxes; andlor, b) Set an upper limit on annual increases at the greater of the amount
calculated under (a) and upto 10% of the previous yeafs annualized CVA
tax; andlor,
c) Establish a capping adjustment threshold of up to $500 for increasing
properties, decreasing properties or both, whereby no capping
adjushnents less than the threshold amount would be applied; and/or,
d) Exempt properties from the capping calculation where the previous year's
capped taxes for the property were equal to the uncapped taxes for that
year; and/or,
e) Exempt properties from the capping calculation where the previous year's
capped taxes were less than the previous year's CVA taxes, and the
current year's capped taxes would othenrvise be greater than the current
years CVA taxes, or vice-versa;
AND Vlll;lEREASa By-Law passed to adopt the provisions of sections
329.1(1)1 and 329.1(1)2 of the Act shall also apply to s. 332 of the Act with
respectto the “tenant cap” calculations;
AND WHEREAS the Council for The Corporation of the County of
Lambton has reviewed the provisions of the Act, and the provisions of Ontario
Regulation 73/03, and hereby deems it necessary and appropriate to adopt optional tools for the purpose of administeringlimits for the Commercial,
Industrial and Multi—Residentialproperty classes;
AND WHEREAS OntarioEegulation102/16, provides that a municipality may pass a By-Law, to end the application of Part IX of the Municipal Act, 2001, providing that PART IX of the Act does not apply to any property in the previous taxation year and the previous yeafs ?nal taxes shown on the tax bill are equal to the uncapped taxes for theproperty in the previous year;
AND WHEREAS the application of Part IX of the Act resulted in no capped or clawed back properties in the multi-residential classes of the
Municipality for 2018; all property taxes billedwere equal to the uncapped taxes; NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows:
1. THAT all requirements of Ontario Regulation 102/16 having been met,
Part IX of the Municipal Act, 2001 is deemed to no longer apply to any
property in the Multi-Residentia|'PropertyClass;
THAT sections 329.1(1)1, 329.1(1)2-, 329.1(1)3 and 329.1(1)4 of the Act
shall apply to the Commercial and Industrial property classes for 2019;
AND_THAT
(1) In determining the amount of taxes for municipal and education
purposes for 2019 under s. 329(1) of the Act and the amount of the
tenant’s cap under s. 332(5) of the Act, the greater of the amounts
determined under paragraphs a) and b) as set out below shall apply
in determining the amount to be added under paragraph 2 of s.
329(1) of the Act, and theincreasing amount under paragraph 2 of
s. 332(5) of the Act:
(a) The percentage set out in s. 329(1)2 of the Act and s. 332(5)2 of
the Act shall be ten percent (10%); and,
(b) The amount of the uncapped taxes for the previous year
multiplied by ten per cent (10%).
(ii) ' The amount of the taxes for municipal and education purposes for a
property for a taxation year shall be the amount of the uncapped
taxes for the property for the year if the amount of the uncapped
taxes exceeds the amountof the taxes for Municipal and education
purposes for the property for the taxation year as determined under
s. 329 of the Act, as modi?ed under s. 329.1 of the Act and this By-
Law, by Five hundred dollars ($500.00) or less.
The amount of the taxes for Municipal and education purposes for a
property for a taxation year ‘shallbe the amount of the uncapped
taxes for the property for the year if the amount of the taxes for Municipal and education purposes for the property for the taxation
year as determined under s. 330 of the Act, as modi?ed under
section s. 329.1 of the Act and this By-Law exceed the uncapped
taxes, by Five hundred dollars ($500.00) or less;
4. AND THAT paragraphs 1, 2 and 3, of s. 8.0.2 (2) of Ontario Regulation
73/03 shall apply to the Commercial and Industrial property classes for
2019;
5. AND THAT properties that meet any of the following conditions shall be
exempt from the capping calculations set out under Part IX of the Act for
the 2019 taxation year:
(i) The capped taxes for the property in the previous year were equal
to its uncapped taxes for that year.
(ii) The capped taxes for the property in the previous year were lower
than the property's uncapped taxes for that year. and the current
year’s capped taxes wouldbe higher than the current year’s
uncapped taxes if Part IXwere applied.
(iii) The capped taxes for the property in the previous year were higher
-than the property's uncappedtaxes for that year, and the current
years capped taxes would be lower than the current year's
uncapped taxes ifPart IXwere applied.
THIS BY—LAWread a ?rst, second and third time and ?nally passed this 15‘day of
May, 2019.
Bill eber Warden “
StéphaneThiffeault Clerk THE CORPORATION OF THE COUNTY OF LAMBTON
BY-LAW NO. 23 OF 2019
"A By-Law to Adopt Assessment Classi?cations to Permit Small-Scale Commercial and Industrial Farm Uses for the Year 2019"
WHEREAS Ontario Regulation 282/98 of the Assessment Act, R30.
1990, c. A.31, provides for the option for Councils of Upper-tier and Sing|e»tier
municipalities to pass by-laws to adopt a Subclass for C7: Commercial On—fann
Small-scale Farm Uses and /7: Industrial On-farm Small-scale Farm Uses;
AND WHEREAS the maximum assessment applicable to the C7:
Commercial On—far7nSmalI—scaIe Farm Uses and /7: Industrial On—farmSmall- scale Farm Uses Property Subclass is $50,000, where total assessment attributed to the industrial and commercial Farm Uses operations is less than
$1 ,000,000;
AND WHEREAS, the /7: Industrial On—farmSmall—scale Famr Uses
Property Subclass may apply where 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;
AND WHEREAS, the C7: Commercial On—farmSmalI—scale Farrrr Uses
Property Subclass may apply in jurisdictions where the industrial subclass has been adopted. and 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;
AND WHEREAS it is deemed supportive of the County of Lambton’s farming community to adopt both subclasses to permit 0n—farm Sma||—sca|e
Commercial and Industrial Farm Uses; NOW THEREFORE, the Council of The Corporation of The County of
Lambton hereby enacts as follows:
1. That the /7: Industrial On-farm, Sma//-scale Farm Uses Subclass is hereby
adopted by and shall apply to all eligible properties as identi?ed by the
Municipal Property Assessment Corporation and located in the County of
Lambton;
That the C7: Commercial On—farm,Sma/I—scaIe Fann Uses Subclass is
hereby adopted by and shall apply to all eligible properties as identi?ed by
the Municipal Property Assessment Corporation and located in the County
of Lambton;
That this By—Lawshall apply for the 2019 taxation year and each
succeeding year thereafter until repealed.
THlS BY—LAWread a ?rst, second and third time and ?nally passed this 5"‘day of
June, 2019.
BillWeber Warden ?ve/E Stéphane Thi?eault Clerk THE CORPORATION OF THE COUNTY OF LAMBTON
BY-LAW NO. 24 OF 2019
"A By-Law to Amend By-Law No. 19 of 2019 Which Set Tax Ratios for Prescribed Property Classes for the Year 2019"
WHEREAS The Corporation of the County of Lambton is required to
establish tax ratios pursuant to s. 308 of the Municipal Act, 2001, 8.0. 2001, c.
25, as amended;
AND WHEREAS tax ratios determine the relative amount of taxation to be
borne by each property class;
AND WHEREAS the property classes have been prescribed pursuant to
s. 7 of the Assessment Act, R.S.O. 1990, c. A.31, as amended, and Part ll of
Ontario Regulation 282/98;
AND WHEREAS subsequent to reading and approval of By-Law No. 19 of
2019'it was determined that Tax Ratios for the Commercial Small-Scale Fanning
and Industrial Small-Scale property sub-classes which were newly created for the
2019 taxation year had been omitted;
NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows:
1. For the taxation year 2019, the tax ratio applicable to each of the following
required, optional and sub—propertyclasses shall be:
a) RT, Residential/fann 1.000000;
b) RL, Residential/farm, Upper Tier & Education, taxable only 1.000000;
c) R1, Residential farmland awaiting development, Phase 1 1.000000;
d) M1, Multi»res taxable farmland awaiting development, Phase 1 1.000000;
e) C1, Commercial taxable farmland awaitingdevelopment, Phase 1 1.000000;
f) l1, Industrialtaxable farmland awaiting development, Phase 1 1.000000; 9) MT, Multi-residential 2.000000;
h) NT, New MuIti—residentia| 1.000000;
CM, Commercial, General 1.627101;
I) CT, Commercial (occupied) 1.627101;
K) XT, Commercial new construction, Taxable full 1.627101;
I) CU, Commercial, Vacant units,Excess land 1.627101;
XU, Commercial, New construction, Taxable excess land 1.627101;
CX, Commercial, Vacant [and 1.091161;
GT, Parking lots 1.091161;
DT, Commercial, Of?ce buildings 1.535798;
DU, Commercial, Of?ce buildings, Vacant 1.535798;
YT, Commercial Of?ce New Construction 1.535798;
ST, Shopping centres 2.083516;
ZT, Shopping Centre New Construction Full 2.083516;
SU, Shopping centres, Vacant 2083516;
ZU, Shopping Centre New Construction Excess Land 2.083516;
C7, Commercial, Smal|—Sca|e Farming 0.406775;
HT, Land?ll 8.813563;
V) IT, Industrial, Occupied 2.047572;
2) JT, Industrial, New construction, Taxable full 2.047572;
aa) IU, Industrial, Vacant units, Excess land 2.047572;
bb) JU, Industrial New Construction, Excess Land 2.047572; cc) IX, Industrial, Vacant land 2.047572; dd) JX, Industrial Vacant Land (New Construction) 2.047572; ee) LT, Industrial, Large 3.003476; ff) LU, Industrial,Large,Vacant 3.003476; gg) KT, Large Industrial (New Construction) 3.003476;
hh) KU, Large Industrial (New Construction), Excess Land 3.003476;
ii) I7, Industrial, Sma|I—ScaIe Farming 0.511893;
jj) PT, Pipelines 1.342355;
kk) I-‘I’,Farmland 0.226000;
ll) TI’, Managed Forests 0.250000.
2. That with its passing and adoption, this By—Lawshall supersede and replace
By—LawNo. 19 of 2019 which shall then be deemed to be repealed and no
longer in force or effect.
THIS BY—LAWread a ?rst, second and third time and ?nally passed this 5"‘day of
June. 2019.
Bill ber Warden ?x/. Stéphane Thiffeault Clerk THE CORPORATION OF THE COUNTY OF LAMBTON
BY-LAW NO. 25 OF 2019
"A By-Law to Establish and Levy Tax Rates for Upper Tier Purposes for the Year 2019 in regards to the C7 and I7 Property Sub—cIasses"
WHEREAS The Corporation of the County of Lambton has through By-Law
No. 10 of 2019 prepared and adopted estimates of all sums required during the year 2019 for the purposes of the Municipality, pursuant to s. 289 of the Municipal
Act, 2001, SD. 2001, c. 25, as amended (hereinafter referred to as "the Act’);
AND WHEREAS through By-Law No. 20 of 2019 using the County’s
Assessment Roll as Returned for the 2019 Taxation Year, the apportion of the levy of $76,745,136 required for County purposes among the |ower—tier Municipalities was set and established;
AND WHEREAS the subclass tax rate reductions on the property subclasses prescribed pursuant to s. 8 of the Assessment Act, R.S.O. 1990, c.
A.31, as amended (the “Prescribed Property Subclasses”) for the 2019 taxation year have been set out in By-Law No. 17 of 2019;
AND WHEREAS the tax ratios for the property classes prescribed pursuant to s. 7 of the Assessment Act, R.S.O. 1990, c. A.31, as amended, and
Part II of Ontario Regulation 282/98 (“Prescribed Property Classes”) for the 2019 taxation year have been set out in By-Law No. 24 of 2019;
AND WHEREAS the County‘s Assessment Roll as Returned for the 2019
Taxation Year does not ascribe assessment to either the C7: Commercial On- farm SmaIl—scaIeFarm Uses or the /7: Industrial On-farm Small—scale Farm Uses
Property Subclasses;
AND WHEREAS the Municipal Property Assessment Corporation has advised the County that it has issued Supplementary Assessment Notices to the owners of eight properties within the County of Lambton which are eligible to be
included in the optional C7: Commercial On-farm Small-sca/e Farm Uses and the
/7: Industrial On-farm Small—scaIe Farm Uses Property Subclasses should the
County elect to create these Subclasses;
AND WHEREAS through the passage of By-Law No. 23 of 2019 the
Council of The Corporation of the County of Lambton elected to create both the
C7: Commercial On-farm Small-scale Farm Uses and the /7: Industrial On—farrn
Small-scale Farm Uses Property Subclasses;
AND WHEREAS with the creation of these Property Subclasses it is necessary for The Corporation of the County of Lambton to set and establish tax rates for them;
NOW THEREFORE the Council of The Corporation of the County of
Lambton hereby enacts as follows:
1‘ For the year 2019, in the County of Lambton, all lower—tierMunicipalities
shall levy upon the the C7: Commercial On—I'am1Smal/-scale Fam-r Uses
and the /7: lndustnal On—fam1Small—scale Farm Uses Prescribed Property
Subclasses, the following rates of taxation per current value assessment for
County General Purposes:
i) 07: Commercial On-farm Sma||—scale Farm Uses 00177666
ii) I7: Industrial On—farrnSmal|—scale Farm Uses 00223578
THIS BY—LAWread a ?rst, second and third time and ?nally passed this 5"‘day of
June, 2019.
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P111 RI 5.050.741 555$ 2.052.155 0.0015255v 5.051 Hnldsmm Tlubh Edmathn my no 10055 55,725 0510455157 245 Comnlaldal 1'-'-rmnmAmmnu0.0. 1:111 01 55% 510.415 0.0015255: » 1.515 111511111151Tlxabh Fumhm 1 11 5515 2745.450 1100150595 ./ 12.005 m1m«RuH-1111-1 Ml’ 100% 557,517,155 0.00515554/ 2575.150 Mu1t1—Hss1g1an11u1NewG51-mmczton MT 100% 54,752.57: 000455751 r 151,701 DolnrnlldulB51-151-nl GM 1007. 5555.442 0.00110554/ 41.725 Comlmminl (ounupid) 4:1 100% 1.554.055514 0.00110554r 7,555,242 Coinnwldal NonCnrmtucthn Tmus Fi1|| Kr 100% 515,755,047 0.0§71D6M/ 1,570,251 Oarnlmmlal Vuam um Exam un-1 cu 70% 244110.575 1100401455, 105.055 Dummildal Mm 0u1mn.11:1lnnram» Exnln um xu 701/. 5.425.540 000407455» 14,550 ' Carnnwvdul vum L-n1 GX 10014 25520770 000475555 / 111.155 ' - 5511111115Lat 51 10055 1,145,510 000475555 / 5.005 commaml-101115: 01' 101111. 54,504,444 000510755, 227,154 Gbmr1l5111I1omcov-um nu 7w. 25e.m 0.00450s50/ 1,250 cummarual 0mw1N-:1Cnn50u1:II011) V1 10117. 2.500.751 0.00570755r 12272 smpphg 041-111» 57 1001; 501,455,405 0.00510011/ 1.515.557 sluppku commM1744Gnnstnm?on Full zr 50,410,555 100% 55.551552 0.0oa10011r> 270,745 svmppvugcamu Vlunt 511 515455 7014 540,750 5,512 5115911111.;cum mu C0n1|1|min11 B4555: um 211 451.551 7011 555,750 , .- 2,577 I.am111I'ruxn51cFull HT 1.575.400 10011 15.505701 , 50.555 11111050151050121150 rr 152570.715 111011 555712550 0.00504512/ 1,457,545 ' 11111050151(Nuw B,1z1m1ucrI011)TaxabhFI1JI JT 44.477325 10011 51.071540 0.0055451: / 557.170 InazntrlalVuounlunnsEmail Lu:-1 Iu 54.115557 5551 52.007555 0.00s51505/ 140.151 v 111111110151Mw 017mlluI:7.10nExam Ln1I'l JU 552155 55% 745.155 000551505/1 5,255 I1-110211121Vaaamlmvd .|x 24.401515 5551 55550355 000551505 1 142.570 lnmmialVacamIu111(Naw 0011;001:1011) J)( 0 55% 0 000551505, 0 ' Lynn lnmmlal LT 140,752,551 10014 440,775,525 0.01511 » 1.054.455 um Imu-analvoum LU 114011.105 5511 22,010,555 0.00552555/ 05.422 1.ugn1n0um1aI1Nw1 commlan) - KT 11,720,775 10051 55,205,005 001511» 155.155 LamIrma111aI(Nw1 C0v1sIruN0r1)B11>555um: KU 01.225 55% 110527 0005525115 522 Plpolnn PT 444,550,551 10015 598457.475 0.0055525’/, 2,50s.25z Flmlllm 1-r 4.5z7.3:I1,05z 100% 1,000,577,050 0,00005709/ 4.755.050 Mnnluwd1-‘mum Tr 5.052.110 100$ 1.415.575 0.00100102/ 5,155 15.255.559.227 17.571.171.515 75.745155 clean R015 000455757 CunInKVv1Ircuumvmy 75,745,155 Schedule "B" 2019 COUNTYOF LAMBTONBUDGET 2013-2019 LOCALMUNICIPALLEW GOMPAHISON llulllulpnllly 2019 201! 2013 2018 _ Totll Vur uvor Gmmgl $6 Lmy Genanl ‘%Lwy Incrouu Your Lnvy Oonlrlhullun 1.-vy conmhu?on (Damn-) Glllnge Samla 37,456,407 48.306”/n 37,021,474 49.48731: 484,932 » 1.175% ummansham 10,535,779 13,7327. 10,242,777 13.5927/. 295.1101 zésoss Fetmlla 2,461,975 3.208% 2.585.573 3.109% 75.406 3.208% PIymp1a11IWyumVng5,552,755 6.088%5.122.707 6.645% 240.029 4.555% 011Springs 197.280 0.257% 191,704 D,25B% 5,578 2.909% PLEdward 1,724,372 2.247% 1,723,577 ZSDB% (2,005) 0.115% Bmok9~NvlnaIon 1,840,844 2.133% 1,532,241 2.048% 105.404 7.075% Déwn-Euphernla 2,403,029 5.132% 2,234,242 2.538% 155,787 7.555%‘ Ennlsklllsn 1,520,000 2.332% 1‘,736,742 2.322% 91.255 5.255% SI Clair 10,009,642 14.077“/u _ 117,405,809 13.910% 597.553 5.825% Warwlnk 2,32a,2u5 3.034% 2,210,806 2.955% 117,402 5.310-7. TOTAL 75 745 136 100.0007: 74 SE2 100.0007: 1 934,324 4/12/2019 O. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES HOME PAGE / LAWS / 0. REG. 400/98: TAXMATTERS - TAX RATES FOR SCHOOL PURPOSES x510/—/50¢/LE [/5I///. Ontario Q Fran<;a_E Education Act ONTARIO REGULATION 400/98 TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES Période de codi?cation : du 9 avril 2019 2 la date a laquelle Lois-en-ligne est aj<:_IJI'. Last amendment: 64/19. Legislative History: [ + ] This is the English version of a bilingual regulation. RESIDENTIALPROPERTY 1. (1) For 2019, the tax rate for school purposes for residential property is prescribed as 0.161 per cent of the assessed value of the property. 0. 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). (2) For 2019, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the AssessmentAct, is 0.04025 per cent of the assessed value of the property. 0. 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, 5. 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). (3)-(4) REvoKEo:O. Reg. 177/07, s. 1 (3). (5) REvoI PIPELINE PROPERTYCLASS 2. (1) This section applies with respect to property in the pipe line property class, as prescribed under the Assessme/7tAct, that is in a municipality. O. Reg. 400/98, s. 2 (1). (2) For 2019, 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, 5. 2(1); 0. 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. (3)-(7) REVOKED2O. Reg. 177/07, s. 2 (1). (8) REVOKEDZO. Reg. 114/11, s. 2(2). BUSINESSPROPERTYIN UNATTACHEDUNORGANIZEDTERRITORY 3. (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. https://www.ontario.ca/laws/regulation/980400 1/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES (2) For 2019, the tax rates set out in Table 4 are prescribed as the tax rates for school purposesfor the property classes prescribed under the AssessmentAct inthe territories set out in the Table. 0. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; 0. 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. (2.1 ), (2.2) REVOKEDIO. Reg. 132/17, s. 3 (2). (2.3)-(2.7) REVOKEDIO. Reg. 115/04, s. 3 (1). (3) The tax rate prescribed under subsection (2) for a year is reduced as follows for the subclasses for vacant land and excess land prescribed under the Assess/7ientAct for the commercial property class and the industrial property class: 1.The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent. 2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent. 0. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2(2); 0. Reg. 74/03, s. 3 (2); O. Reg. 115/04, s. 3(2). 4., 5. Rsvoxsoz O. Reg. 177/07, s. 4. 6. Rsvoxsoz O. Reg. 114/11, s. 4. 7., 8. REVOKED2O. Reg. 177/07, 5. 6. TAXRATESFOR BUSINESSPROPERTIES 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 Mun/cipaIAct, 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. (2) In this section, “commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, ifthe 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 AssessmentAct and optional property classes that contain property that, ifthe council of the municipality did not opt to have the optional property class apply, would be in the industrialproperty class; “new construction property classes” means the property classes described in section 15; “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 AssessmentAr:t. O. Reg. 132/17, s. 4. (3) For 2019, 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 industrialclasses, 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 land?ll 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. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 001030000 and the rate, if any, that would otherwise apply under paragraph 1 or 3. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2); O. Reg. 64/19, s. 4 (1, 2). https://www.ontario.ca/laws/regulation/980400 2/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES (4) Despite subsection (3), ifa 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 2019, 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 of?ce building property class, the annual tax rate is the rate in the column entitled “Of?ce 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. Despite paragraphs 1, 2 and 5, the annual tax rate for the new construction property classes is the lesser of 0131030000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 4); O. Reg. 64/19, s. 4 (3, 4). (5) Despite subsection (3), ifa municipality set out in Table 3 passes a by—lawopting to have the large industrial property class apply, for 2019, 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. Despite paragraphs 1 and 2, the annual tax rate for the new construction property classes is the lesser of 0.01030000 and the rate, if any, that would otherwise apply under paragraph 1 or 2. 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). 9.1 REvoKr-:o:O. Reg. 103/08, s. 5. 9.2, 9.3 REVOKED2O. Reg. 177/07, s. 10. , SMALL-3CALEON-FARMSUBCLASSESTAx REDUCTIONS— SUBSECTION257.7 (4) OF THE AcT 10. (1) For 2019, subsection 257.7 (3) of the Act does not apply to the tax rate for the small-scale on-farm business subclass for the industrial property class and the sma||—scale on-farm business subclass 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 0.00257500. O. Reg. 362/18; 0. Reg. 64/19, 5. 5. (2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclass for the industrial property class and the small-scale on- farm business subclass for the commercial property class regardless of whether a municipality has opted to have the subclass apply within the municipality. O. Reg. 362/18. VACANTAND Excess LANDSUBCLASSESTAXREoucTroNs— SuesEcTroN 257.7 (4) OF THE ACT 11. (1) Subject to subsection (4), for 2019, 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 MunicipalAct, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006 and instead the tax rates for school purposes in respect of those subclasses shall be reduced by 50 per cent of the amount by which the tax rates for municipal purposes are reduced under section 313 of the Municipal Act, 2001 and section 278 of the City of TorontoAct, 2006. O. Reg. 63/19, s. 1. (2) Subject to subsection (4), for 2020, 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 MunicipaIAct, 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. https://www.ontario.callawslregulation/98O400 3/ 15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES (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 desclibed in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipa/Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the Cityof Toronto Act, 2006. O. Reg. 63/19, s. 1. (4) Subsections (1) and (2) do not apply to a property in a municipality referred to in clause2 (1) (b) of Ontario Regulation 580/17 (Tax Matters - Vacant and Excess Land Subclasses, Tax Reductions) made under the MunicipaIAct, 2001. O. Reg. 63/19, 5. 1. 12. Revoxeo:0. Reg. 132/17, s. 5. 12.1 Rsvoxsoz O. Reg. 275/07, s. 5. GRADUATEDTAXRATES 13. The following provisions and requirements apply, with necessary modi?cations, with respect to the tax rates set out in Table 1: 1.Subsections 314 (4) and (6) of the ML/nicipa/Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act. 2. REVOKEDZO. Reg. 103/08, 5. 7. O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6. 14. REVOKED:O. Reg. 275/07, S. 6. New CONSTRUCTIONPROPERTYCLASSES 15. (1) in this section, the last revised assessment roll means the last revised assessment rollwithin the meaning of subsection 37 (1) of the AssessmentAct. O. Reg. 315/08, s. 2. (2) For the purposes of section 9, the following new construction property classes are prescribed: 1.The commercial (new construction) property class consists of land that would otherwise be in the commercial property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was ?rst authorized by that building permit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii.The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. 2. The industrial (new construction) property class consists ofiland that would othen/vise be in the industrial property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building CodeAct, 1992, if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was first authorized by that building permit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii.The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. https://www.ontario.ca/laws/regulation/980400 4/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES 3. The of?ce building (new construction) property class consists of land that would othen/vise be in the of?ce building property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was ?rst authorized by that building permit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii.The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. 4. The shopping centre (new construction) property class consists of land that would otherwise be in the shopping centre property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building CodeAct, 1992.if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was ?rst authorized by that building permit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii.The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. 5. The residual commercial (new construction) property class consists of land that would otherwise be in the residual commercial property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was ?rst authorized by that building pennit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. 6. The large industrial (new construction) property class consists of land that would othem/ise be in the large industrial property class and with respect to which all of the following requirements are satis?ed: i. Improvements to the land have been made pursuant to a building permit issued under section 8 of the BuildingCode Act, 7992, if an application for the building permit was made after March 22, 2007 and ifthe construction of the improvements was first authorized by that building permit. ii.The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land. iii. The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change. 0. Reg. 315/08, s. 2. (3) The assessment and increased assessment referred to in subsection (2) do not include any assessment relating to land that is classi?ed in the residential property class, the multi-residentialproperty class or the new multi-residential property class. 0. Reg. 315/08, s. 2. https:/lwwvv.ontario.ca/|aws/regu|ationl980400 5/ 15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES DETERMINATIONOF ASSESSMENTlNCREASEFOR FUTUREYEARS 16. (1)This section applies to land on which construction is begun on or after March 22, 2007 and is completed within ?ve taxation years. 0. Reg. 315/08, s. 2. (2) For the purposes of section 15, the increased assessment otthe land shall be determined according to the following rules: 1. Only construction that is begun on or after March 22, 2007 and is completed within ?ve taxation years shall be taken into consideration in determining the increase. 2. Ifthe construction takes place over a period that includes a taxation year or years before a general reassessment and a taxation year or years after a general reassessment, the increase shall be determined as follows: i. Determine the assessed value of the land for the taxation year before the year that the construction began. ii. Determine the increase in the assessed value of the land for the period from the end of the taxation year referred to in subparagraph i to the end of the taxation year before the next general reassessment. iii.Determine the fraction that the value determined under subparagraph i plus the increase determined under subparagraph ii is of the value determined under subparagraph i. iv. Determine the assessed value of the land for the taxation year in which the next general reassessment occurs. v. Determine the increase in the assessed value of the land for the period beginning at the end of the taxation year referred to in subparagraph iv and including any of the three subsequent taxation years during which there is construction on the land. vi. Determine the fraction that the value determined under subparagraph iv plus the increase determined under subparagraph v is of the value determined under subparagraph iv. vii. Multiply the fraction determined under subparagraph iii by the fraction determined under subparagraph vi. viii. Deduct 1.00 from the product determined under subparagraph vii and multiply by 100. O. Reg. 315/08, s. 2. (3) Ifportions of a parcel of land are classi?ed in one of the commercial classes and in one of the industrial classes and the increased assessment in those classes on the parcel of land is equal to or greater than 50 per cent of the assessment as set out on the assessment roll for those classes for the parcel of land before the increase, each portion of the parcel of land shall be deemed to have an increased assessment equal to or greater than 50 per cent of the assessment as set out in the assessment roll for each portion of the parcel of land. 0. Reg. 315/08, 5. 2. (4) For the purposes of this section, an increase in assessment made under section 33 of the AssessmentAct for the taxation year and either or both of the last two preceding years shall be deemed to have occurred in the ?rst of the taxation years and not in any later taxation year. 0. Reg. 315/08, s. 2. (5) For the purposes of this section if improvements to the land are made in taxation years in respect of which no general reassessment occurs, the increases in assessment in each year, if any, shall be cumulated arithmetically. O. Reg. 315/08, s. 2. TABLE 1 .,_'36IEF9*3§9§.["!E§§._'?59E'§RTJE§l':' ,- "{'.9£“.lS?."_’!5£'.?E§.'3Z'3?919.15533?$E?.!’:§.E?9TJ9N§.9F?§§§§§EPVALUE? M 7 ‘Municipality Tax Rate for the Rate for Tax Rate for Tax Rate for Commercial the Industrial the Pipe Line the Land?ll Property Class Property Property Property Class Class Class Alberton, Township of 0.01030000 0.01030000 001030000 000939676 Armour, Township of 0.00705192 0.00402988 000533390 001030000 https://www.ontario.ca/laws/regulation/980400 6/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES Armstrong, Township of 0.01030000 0.01030000 000990445 none Assiginack, Township of 000886167 000683959 none 001020796 Atikokan,Township of 0.01030000 001030000 0.01030000 0.01030000 Baldwin, Township of 0.01030000 0.01030000 0.00824711 none Barrie, City of 0.01030000 0.01107277 0.01030000 0.00580329 Belleville, City of 0.01290000 0.01290000 0.01152948 0.01290000 Billings,Township of 0.00667746 0.01025918 none 0.00405584 Black River-Matheson, Township of 0.01030000 0.01030000 0.00837901 0.01030000 Blind River, Town of 0.01030000 001030000 001030000 001030000 Bon?eld, Township of 0.01030000 0.01030000 0.00687162 0.01030000 Brant, County of 001290000 001290000 001290000 001290000 Brantford, City of 0.01290000 0.01290000 0.01262806 0.01290000 Brethour, Township of 0.00504225 0.01030000 0.01030000 000509628 Brockville, City of 0.01290000 001290000 001172636 none Bruce, County of 0.0103000O 001290000 0.00969958 0.01030000 Bruce Mines, Town of 0.01030000 001030000 000671942 none Burk‘s Falls, Village of 0.01030000 0.01030000 0.00976736 none Burpee and Mills,Township of 0.00498557 001030000 none none Callander, Municipality of 0.01030000 0.01030000 000889336 none Calvin, Township of 000607804 0.01030000 000933649 000588551 Carling, Township of 0.00564276 0.01030000 none none Casey, Township of 000504463 001030000 none none Central Manitoulin, Township of 0.00710084 0.01030000 none 000534508 Chamberlain, Township of 0.00317311 0.00511329 0.00950772 0.00475366 Chapleau, Township of 0.01030000 0.01030000 none none Chapple, Township of 0.00613589 0.01030000 0.01030000 0.00457396 Charlton and Dack, Municipality of 0.01030000 0.01030000 0.00925377 none Chatham-Kent, Municipality of 001277938 001290000 001281096 003657373 Chisholm, Township of 000989535 000641647 none 000783437 Cobalt, Town of 0.01030000 none 0.01030000 none Cochrane, Town of 001030000 0.01030000 000791889 none Cockburn Island, Township of none none none none Coleman, Township of 0.01030000 0.01030000 0.01030000 0.01030000 Conmee, Township of 001030000 0.01030000 none 001030000 Cornwall, City of 0.01290000 0.01290000 0.01290000 0.01290000 Dawson, Township of 0.01030000 0.01030000 0.01030000 0.01030000 Dorion, Township of 0.01030000 0.01030000 0.01030000 0.0103000O Dryden, City of 0.01030000 0.01030000 001030000 0.01030000 Dubreuilville, Township of 001030000 0.01030000 none none Dulferin, County of 0.00952006 0.01290000 0.00870360 000847846 Durham, Region of 001030000 0.01290000 0.01030000 none Ear Falls, Township of 001030000 0.01030000 001030000 none East Ferris, Municipality of 001030000 001030000 0.01030000 none Elgin, County of 0.01030000 0.01290000 001030000 024447491 Elliot Lake, City of 001030000 0.0103000O 0.00839238 0.01030000 https://www.Ontario.ca/laws/regulation/980400 7/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES Emo, Township of 0.01030000 001030000 0.01030000 0.01030000 Englehart, Town of 0.01030000 0.01030000 0.01030000 none Espanola, Town of 0.01030000 0.01030000 0.01030000 none Essex, County of 0.01270832 0.01290000 0.01290000 0.01173022 Evanturel, Township of 0.01030000 0.01030000 0.01030000 none Fauquier-Strickland, Township of 0.01030000 0.00453229 0.00598243 none Fort Frances, Town of 0.01030000 0.01030000 0.01030000 none French River, Municipality of 0.01030000 001030000 none 0.01030000 Frontenac, County of 001290000 0.01290000 none 0.01290000 Gananoque, Separated Town of 0.01290000 001290000 0.01030000 none Gauthier, Township of 000644070 000884899 none 000971644 Gillies, Township of 0.01030000 0.01030000 none 0.01030000 Gordon/Barrie Island, Municipality of 0.01017232 0.01029931 none none Gore Bay, Town of 001030000 0.00882295 none none Greenstone, Municipality of 0.01030000 0.01030000 0.00350152 0.01030000 Grey, County of 0.01290000 0.01290000 001030000 0.01290000 Guelph, City of 0.01153174 0.01290000 0.01290000 none Haldimand, County of 0.01206188 0.01290000 0.01290000 0.01290000 Halibunon, County of 0.01030000 0.01030000 none 000743335 Halton, Region of 0.00804055 001167241 001030000 000876384 Hamilton, City of 001030679 001202908 0.01030000 0.01744640 Harley, Township of 0.01030000 0.0103000O none 0.01030000 Harris, Township of 0.01030000 0.00519737 0.01030000 none Hastings, County of 000960537 0.01030000 000960337 000721946 Hearst, Town of 0.01030000 0.01030000 000731849 000738583 Hilliard, Township of 001030000 0.01030000 0.01030000 0.01030000 Hilton Beach, Village of 0.0103000O 0.01030000 none none Hilton, Township of 0.01030000 0.01030000 none none Hornepayne, Township of 001030000 001030000 none 0.01030000 Hudson, Township of 0.01030000 0.01030000 000596229 001030000 Huron, County of 001026593 001030000 000465760 000748605 Huron Shores, Municipality of 0.01030000 001030000 0.01030000 0.0103000O Ignace, Township of 001030000 0.01030000 000881037 none Iroquois Falls, Town of 0.01030000 001030000 000820924 0.01030000 James, Township of - 0.01030000 001030000 none 001030000 Jocelyn, Township of 0.01030000 0.01030000 none 0.00927526 Johnson, Township of 0.01030000 0.01030000 000729029 000987858 Joly, Township of 000823136 001030000 none none Kapuskasing, Town of 001030000 001030000 0.00783361 none Kawartha Lakes, City of 001030000 0.01290000 001290000 001030000 Kearney, Town of 0.00612354 0.00790550 none none Kenora, City of 0.01030000 0.01030000 0.010121_43 none Kerns, Township of 000598944 none 000855362 none Killarney, Municipality of 000617570 001030000 none 0.00416206 Kingston, City of 0.01290000 001290000 0.01243815 none https://www.ontario.ca/laws/regulation/980400 8/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES KirklandLake, Town of 0.01030000 0.01030000 0.01030000 none La Vallee, Township of 000933126 0.01030000 0.01030000 0.00113554 Laird, Township of 0.01030000 0.01030000 none 0.01030000 Lake of The Woods, Township of 0.00861911 none none 0.00800273 Lambton, County of 0.01278800 0.01290000 0.01030000 004060613 Lanark, County of 0.01262523 001290000 001290000 0.01030000 Larder Lake, Township of 0.01030000 0.01030000 _ none 0.01030000 Latchford, Town of 0.01030000 0.01030000 001030000 none Leeds and Grenville, County of 0.01276140 0.01290000 001258418 001183242 Lennox and Addington, County of 0.01290000 0.01290000 0.01030000 0.01290000 London, City of 0.01290000 001290000 001290000 0.01290D00 Macdonald, Meredith and Aberdeen, Additional, 0.01030000 001030000 000929480 001030000 Township of Machar, Township of 000793697 000656089 0.00610932 0.01030000 Machin, Township of 001030000 0.00527838 001030000 001030000 Magnetawan, Municipality of 000715817 000994442 none 0.01030000 Manitouwadge, Township of 0.01030000 0.01030000 none 0.01030000 Marathon, Town of 0.01030000 0.01030000 none 0.01030000 Markstay—Warren,Municipality of 0.01030000 000804047 001030000 0.01030000 Matachewan, Township of 0.01030000 0.01030000 none none Mattawa, Town of 0.01030000 001030000 001030000 none Mattawan, Township of 0.01030000 001030000 0.01030000 none Mattice-Val Cote, Township of 0.01030000 0.01030000 0.00454973 0.01030000 McDougall, Township of 000765955 0.01030000 none none McGarry, Township of 0.01030000 0.00429803 none none McKe||ar, Township of 0.01030000 0.01030000 none none McMurrich/Monteith,Township of 000913220 000424378 0.00207981 0.01030000 Middlesex, County of 0.01264306 001290000 001176734 0.01030000 Moonbeam, Township of 0.01030000 0.01030000 0.01012610 none Moosonee, Town of 000686578 0.01030000 none 0.01030000 Morley,Township of 0.01030000 001030000 0.01030000 0.01030000 Muskoka, District Municipality of 0.00689902 000807958 000436949 000801853 Nairn and Hyman, Township of 001030000 001030000 001030000 none Neebing, Municipality of 0.00432464 001030000 001030000 000611241 Niagara, Region of 0.01030000 001290000 0.01030000 0.01749205 Nipigon, Township of 001030000 001030000 0.01030000 001030000 Nipissing, Township of 000944385 000254665 none 000731745 Norfolk,County of 001290000 001290000 001290000 none North Bay, City of 0.01030000 0.01030000 0.01014295 none Northeastern Manitoulin and the lslands, Town of 000950486 001030000 none 000665938 Northumberland, County of 001290000 001290000 001129708 001290000 O'Connor, Township of 000980522 0.01030000 none’ 0.01030000 Oliver and Paipoonge, Township of 0.01030000 001030000 001030000 001030000 Opasatika, Township of 000987917 001030000 000550583 000566854 Orillia,City of 001181368 001290000 001290000 001180843 Ottawa, City of 001020666 001290000 0.01290000 001181676 https://www.ontario.ca/laws/regulation/980400 9/15 4/12/2019 O. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES Owen Sound, City of 001290000 0.01290000 0.01030000 0.01290000 Oxford, County of 001290000 001290000 001012345 0.01290000 Papineau-Cameron, Township of 0.00903115 001030000 0.00605481 000649470 Parry Sound, Town of 000860449 000661501 001030000 none Peel, Region of 0.00981594 001117296 001220338 000897496 Pelee, Township of 001030000 0.01030000 none none Pembroke, City of 0.01290000 0.01290000 001007006 none Perry, Township of 000869000 0.00602738 0.00606406 0.01030000 Perth, County of 001030000 0.0129000O 0.01290000 001030000 Peterborough, City of 0.0129000O 0.01290000 0.01030000 none Peterborough, County of 0.01030000 0.01290000 0.01030000 001030000 Pickle Lake, Township of 0.00576005 000055735 none 000481637 Plummer, Additional, Township of 0.01030000 0.01030000 0.00775792 none Powassan, Municipality of 000966743 0.01030000 0.00775961 0.0103000O Prescott and Russell, County of 0.0103000O 001290000 0.01030000 0.01030000 Prescott, Separate Town of 0.01290000 0.01290000 0.01030000 none Prince, Township of 0.01030000 0.01030000 none none Prince Edward, County of 0.00727782 0.01290000 000520856 000273349 Quinte West, City of 001280460 0.01290000 0.01030000 none Rainy River, Town of 001030000 001030000 001030000 none Red Lake, Municipality of 001030000 0.01030000 0.01030000 001030000 Red Rock, Township of 0.01030000 001030000 001030000 none Renfrew, County of 001290000 0.01290000 001030000 001030000 Ryerson, Township of 000708512 001030000 none none Sable-Spanish Rivers, Township of 001030000 001030000 none 001030000 Sault Ste. Marie, City of 0.01030000 0.01030000 001030000 001030000 Schreiber, Township of 0.01030000 none none none Seguin, Township of 000671072 001030000 001020909 000428960 Shedden, Township of 001030000 0.01030000 none none Shuniah, Township of 0.01030000 001030000 001030000 001030000 Simcoe, County of 001030000 0.01290000 0.01268581 0.01030000 Sioux Lookout, Municipality of 0.01030000 0.01030000 none 0.01030000 Sioux Narrows—Nestors Falls, Township of 001018273 000766828 none 0.01030000 Smiths Falls, Separated Town of 001290000 001290000 001257627 none Smooth Rock Falls, Town of 001030000 001030000 0.00937005 001030000 South Algonquin, Township of 0.00513694 0.0103000O none 000764566 South River, Village of 0.00984510 0.00825238 000419165 none St. Charles, Municipality of 000583438 none 001030000 000618318 St. Joseph, Township of 000772018 0.01030000 none 000838447 St. Marys, Separated Town of 001030000 001290000 0.01274149 001030000 St. Thomas, City of 0.01290000 001290000 000902433 none Stormont, Dundas and Glengarry. County of 0.01290000 001290000 001030000 005908938 Stratford, City of 001290000 001290000 0.01030000 0.0129000O Strong, Township of 000702547 001030000 0.00570757 0.00964314 Sudbury, City of Greater 001030000 001030000 001030000 001030000 https://www.ontario.ca/Iaws/regulation/980400 10/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES Sundridge, Village of 0.01030000 0.01030000 000667902 none Tarbutt and Tarbutt, Additional, Township of 0.01030000 001030000 none none Tehkummah, Township of 000930083 001030000 none 0.00780120 Temagami, Municipality of 0.01030000 0.01030000 0.00949375 none Temiskaming Shores, Town of 0.01030000 001030000 0.00827212 0.01030000 Terrace Bay, Township of 0.01030000 0.01030000 none 0.01030000 The Archipelago, Township of 000639991 000773984 none 000165694 The North Shore, Township of 0.01030000 0.01030000 none 0.01030000 Thessalon, Town of 001030000 0.00827180 000673940 none Thornloe, Village of 0.01030000 0.01030000 none none Thunder Bay, City of 0.01030000 0.01030000 0.01030000 001030000 Timmins, City of 001030000 0.01030000 0.01030000 0.01030000 Toronto, City of 0.01030000 0.01110878 0.01290000 none Val Rita—Harty,Township of 0.01030000 0.01030000 000703832 0.01030000 Waterloo, Region of 0.01290000 0.01290000 001030000 001290000 Wawa, Township of 0.01030000 0.01030000 _ none 0.01030000 Wellington, County of 0.00962131 001290000 0.01290000 0.00859622 West Nipissing, Municipality of 0.01030000 0.01030000 0.01030000 001030000 White River, Township of 0.01030000 001030000 none 0.01030000 Whitestone, Municipality of 0.00592531 0.01004372 none 0.01030000 Windsor, City of 0.01272760 0.01290000 0.01290000 none York, Region of 000931834 001030000 0.01290000 0.00557037 O. Reg. 64/19, s. 6. TABLE 2 TAX RATE FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIALCLASSES FOR 2019 ESSED AS FRACTIONS OF ASSESSED VALUE) 7 Tax a e or ax Rate for the Tax Rate for the Tax Rate for the Parking Lots Commercial Of?ce Building Shopping Centre and Vacant Land Property Property Class Property Class Property Class Class Chatham—Kent, 001290000 0.01030000 0.01290000 0.01030000 Municipality of Espanola, Town of 0.01030000 none 001030000 none Essex, County of 0.01290000 0.01030000 none 0.00660629 Hamilton, City of , 001030679 none none 001030679 Kenora, City of 0.01030000 0.01030000 0.01030000 001030000 ‘ Countyof . Larrikiton, _ V V 001290000. o.o129o0oo o.oo711;739 9 Marathon,VTownof 0.01030000 none 001030000 0.01030000 Ottawa, City of 001030000 001290000 000822777 000575887 Sault Ste. Marie, 0.01030000 0.01030000 0.01030000 001030000 City of Smooth Rock Falls, 001030000 none none 001030000 Town of Windsor, City of 001290000 0.01290000 0.01290000 000853075 0. Reg. 64/19, s. 6. https://www.onlario.ca/laws/reguIation/980400 11/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES TABLE 3 TAX RATE FOR BUSINESS PROPERTIES IN MUNICIPALITIESWITH OPTIONAL INDUSTRIAL CLASSES FOR 2019 ,.,_ ., , ..,.... ._(_'52$PB.E$§E.F’_!*_3...E'3:’i9Il% .- .-. .. 2... _._ _ _ Municipality Tax Rate or the n us rial ax a e or Property Class Property Class Atikokan, Township of 0.0103000O 001030000 Chatham—Kent, Municipality of 0.01290000 001290000 Dryden, City of 0.01030000 0.01030000 Dubreullville, Township of 001030000 001030000 Ear Falls, Township of 0.01030000 0.01030000 Elgin, County of 0.01290000 0.01290000 Espanola, Town of 0.01030000 001030000 Essex, County of 0.01290000 0.01290000 Fort Frances, Town of 0.01030000 0.01030000 Hamilton, City of 0.01202908 0.01202908 Hearst, Town of 001030000 001030000 Iroquois Falls, Town of 0.01030000 0.01030000 James, Township of 0.01030000 0.01030000 Kapuskasing, Town of 0.01030000 0.01030000 Kenora, City of 0.01030000 0.01030000 Lambton, County of 001290000 001290000 Leeds and Grenville, County of 0.01290000 0.0129000O Lennox and Addington, County of 0.01290000 0.01290000 Marathon, Town of 001030000 001030000 Orillia,City of 0.01290000 0.01290000 Ottawa, City of 001290000 0.0129000O Owen Sound, City of 0.01290000 001290000 Powassan, Municipality of 001030000 001030000 Prescott and Russell, County of 001290000 0.01290000 Quinte West, City of 0.01290000 0.01290000 Red Lake, Municipality of 0.01030000 001030000 Renfrew, County of 001290000 0.01290000 Sault Ste. Marie, City of 001030000 0.01030000 Smooth Rock Falls, Town of 0.01030000 001030000 St. Thomas, City of 0.01290000 0.01290000 Stormont, Dundas and Glengarry, County of 0.01290000 0.01290000 Sudbury, City of Greater 0.01030000 001030000 Thessalon, Town of 0.00658561 001030000 Thunder Bay, City of 0.01030000 0.0103000O Timmins, City of 001030000 001030000 Windsor, City of 001290000 001290000 O. Reg. 64/19, s. 6. TABLE4 TAX RATEFOR BUSINESS PROPERTIES IN UNATFACHEDUNORGANIZEDTERRITORIES FOR 2019 (EXPRESSED AS FRACTIONS OF ASSESSED VALUE) https://www.ontario.ca/laws/regulation/980400 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES ‘ ’ S" ’ District’ téfriioij "+§;i£a}'éT ’%;’xEai?;i5}'ii.;T33;régigkar “ta;‘ta; ’ for the Industrial the Pipe Line for the Commercial Property Class Property Land?ll Property Class Property Class Class Algoma Sault Ste. Marie Locality 001030000 0.0103000O 001030000 001030000 Education Cochrane Cochrane—lroquois Falls 0.00907664 0.01030000 0.00716060 000883828 Locality Education Cochrane Hearst Locality Education 0.00749764 000886344 0.00531366 0.0103000O Cochrane James Bay Lowlands 0.01030000 none none none Locality Education Cochrane Kap SRF and District 001030000 0.00381288 0.00674313 none Locality Education Kenora Dryden Locality 000974553 001030000 001030000 000683688 Education (assessment roll numbers beginning with “6060”) Kenora Dryden Locality 0.01030000 none 001030000 none Education (assessment roll numbers beginning with "6093") Kenora Dryden Locality 0.01030000 0.00994387 001030000 001030000 Education (assessment roll numbers beginning with “6096") Kenora Keewatin—PatriciaDistrict 000804426 none none none Locality Education Kenora Kenora Locality 0.01030000 001030000 0.01030000 0.01030000 Education Kenora Red Lake Locality 000757548 0.0103000O 001030000 0.00233858 Education Kenora Sturgeon Lake Locality 0.00750982 none none none Education Manitoulin Manitoulin Locality 000852314 000858821 none none Education Nipissing Nipissing Combined 001030000 0.0103000O 0.01030000 0.01030000 School Boards Nipissing ‘Fmiskaming Board of 0.00870585 none 001030000 none Education Parry Sound East Parry Sound Board 000837939 001030000 000881948 none of Education Parry Sound South River Township 0.00851919 0.01030000 none none School Authority Parry Sound West Parry Sound Board 0.00672777 0.00882266 none none of Education Rainy River Atikokan Locality 001030000 001030000 0.01030000 none Education https://www.ontario.ca/laws/regulation/980400 13/15 4/12/2019 0. Reg, 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES Rainy River Fort Frances/Rainy River 0.00925301 0.01030000 none none Locality Education (assessment roll numbers beginning with “5902”) Rainy River Fort FranceslRainy River 000718083 000597728 none none Locality Education (assessment roll numbers beginning with "5903") Rainy River Mine Centre DSA Locality 000222576 000341194 none none Education Sudbury Asquith Garvey DSA 0.00506100 0.00634531 none none Locality Education Sudbury Chapleau Locality 000923409 0.01030000 none none Education Sudbury Espanola Locality 000926595 000617397 none none Education Sudbury Foleyet DSA Locality 001030000 none none none Education Sudbury Gogama DSA Locality 000734488 none none none Education Sudbury Missarenda DSA Locality 0.00477698 0.01030000 none none Education Sudbury Sudbury Locality 001030000 001030000 none none Education Thunder Bay Allanwater DSA Locality 000237213 none none none Education Thunder Bay Armstrong DSA Locality 0.00640601 0.01030000 none none Education Thunder Bay Auden DSA Locality 000074568 none none none Education Thunder Bay Ferland DSA Locality 0.00056060 none none none Education Thunder Bay Lake Superior Locality 0.01030000 0.01030000 none none Education Thunder Bay Lakehead Locality 0.01030000 0.01030000 0.01030000 0.01030000 Education Thunder Bay Nipigon Red Rock 000573885 001030000 001030000 none Locality Education Thunder Bay Savant Lake DSA Locality 000555088 none none 0.00527440 Education Thunder Bay Upsala DSA Locality 0.00533606 0.00415325 0.00314669 0.00571328 Education ‘Fmiskaming Kirkland Lake Locality 0.01030000 0.01030000 001030000 none Education Timiskaming Timiskaming Locality 0.01030000 0.0103000O 0.01030000 0.0103000O Education O. Reg. 64/19, 5. 6. TABLES 5-16 REVOKED: O. REG. 177/07, S. 15. https://www.ontario.ca/laws/regulation/980400 14/15 4/12/2019 0. Reg. 400/98: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES TABLES 17-20 REVOKED: O. REG. 114/11, S. 8. hrlps://wwwxmtario.ca/Iaws/regulation/980400 15/15 /I écz/.e1>uLE E if Education Tax Comparison 2018 to 2019 2018 2018 201 9 201 9 Change Tax Class Business Education Business Ed ucation Education Rate Rate Education Rate Rate Residential RT 000170000 000151000 —5.29% Residentia|—Farrn|and Awaiting Development R1 0.00059500 000056350 -5.29% Commercial-Farmland Awaiting Development C1 000059500 000055350 -5.29% Industrial-Fannlancl Awaiting Development I1 000059500 000056350 -5.29% New Mulli-Residential NT 0.00170000 000161000 -5.29% Multi-Residential MT 0.00170000 1100161000 -5.29% Commercial Occupied CT 001340000 001290000 -9.79% Commercial Excess Land CU 000930000 001095500 16.90% Commercial Vacant Land CX 000745001 000711739 -4.55% Commercial New Construction Occupied XT 0.01090000 0.01 030000 -5.50% Commercial New Cnnstmction Excess XU 0.00763000 000875500 14.74% Commercial New Constmction Vacant 0.00763000 0.0071 1739 -6.72% Shopping Centre Occupied ST 001340000 001290000 -3.73% Shopping Centre Excess Land SU 000030000 001096500 16.90% Shopping Centre New Construction Occupied ZT 001090000 001030000 -5.50% Shopping Centre New Construction Excess ZU 000763000 000875500 14.74% Office Building Occupied DT 001340000 001290000 -3.73% Office Building Excess Land DU 000030000 001096500 16.90% Office Building New Construction Occupied YT 0.01090000 1101030000 -5.50% Office Building New Constmction Excess YU 0.00763000 000875500 14.74% Parking Lot GT 000745601 00071 1739 -4.55% Industrial Occupied 001340000 0.01 290000 -3.73% industrial Excess Land 0.00071000 0.01 064250 22.19% Industrial Vacant Land . 0.00071000 0.01 064250 22.19% Industrial New Construction Occupied JT 0.01090000 001 030000 -5.50% Industrial New Construction Excess JU 0.00700500 DJJD849750 19.94% Industrial New Construction Vacant JX 0.00700500 000849750 19.94% Large Industrial Occupied LT 001340000 001290000 -3.73% Large industrial Excess LU 0.00071000 0131054250 22.19% Large Industrial New Construction Occupied KT 001090000 001030000 -5.50% Large Industrial New Construction Excess KU 000708500 0.00E4975D 19.94% Pipeline PT 0.01000000 0.0103000!) -5.50% Farmland 000042500 000040250 -5.29% Managed Forest 000042500 000040250 -5.29% Land?ll HT 004110152 004060613 >1.21 % Commercial 0n~Farm Business C7 000257500 Industrial On»Fan'n Business 0.D0257500