Education Act
Loi sur l’éducation

ontario REGULATION 400/98

Amended to O.Reg. 213/05

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period May 17, 2005 to June 21, 2005.

This Regulation is made in English only.

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CONTENTS

Sections
Residential Property / 1
Pipeline Property Class / 2
Business Property in Unattached Unorganized Territory / 3
Business Property in Municipalities / 4-6
Tax Rates for 2000 for Business Properties in Municipalities / 7-8
Tax Rates for Business Properties after 2000 / 9-11
City of Ottawa / 12-13
Table 1 / Tax rates for the pipeline property class in organized territory
Table 2 / Tax rates for business property in unattached unorganized territory for 1998
Table 3 / Tax rates for business property in unattached unorganized territory for 1999
Table 4 / Tax rates for specified business property classes in specified municipalities for 1999
Table 5 / Tax rate adjustments to tax rates in table 4
Table 6 / Tax rates for business properties in unattached unorganized territory for 2000
Table 7 / Tax rates for business property classes in specified municipalities for 2000
Table 8 / Tax rates for business properties in municipalities for 2001
Table 9 / Tax rates for business properties in unattached unorganized territory for 2001
Table 10 / Tax rates for business properties in municipalities for 2002
Table 11 / Tax rates for business properties in unattached unorganized territories for 2002
Table 12 / Tax rates for specified municipalities for 2002
Table 13 / Tax rates for business properties in municipalities for 2003
Table 14 / Tax rates for business properties in unattached unorganized territories for 2003
Table 15 / Tax rates for business properties in municipalities for 2004 and 2005
Table 16 / Tax rates for business properties in unattached unorganized territories for 2004 and 2005

Residential Property

1.(1)The tax rate for school purposes for residential property for the purposes of section 257.7 of the Act is prescribed as the following percentage of the assessed value of the property:

1. 0.414 per cent per year for 1999 and 2000.

2. 0.373 per cent per year for 2001 and 2002.

3. 0.335 per cent per year for 2003.

4. 0.296 per cent per year for 2004 and 2005. O.Reg. 169/01, s.1; O.Reg. 74/03, s.1(1, 2); O.Reg. 115/04, s. 1(1); O.Reg. 78/05, s.1 (1).

(2)The tax rate for school purposes for property in the farmlands property class and the managed forests property class, as prescribed under the Assessment Act, is the following percentage of the assessed value of the property:

1. 0.1035 per cent per year for 1999 and 2000.

2. 0.09325 per cent per year for 2001 and 2002. O.Reg. 169/01, s.1; O.Reg. 74/03, s.1(3).

(3)The tax rate for school purposes for 2003 for property in the farm property class and the managed forests property class, as prescribed under the Assessment Act, is 0.08375 per cent of the assessed value of the property. O.Reg. 74/03, s.1(4).

(4)The tax rate for school purposes for 2004 and 2005 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0740 per cent of the assessed value of the property. O.Reg. 115/04, s.1(2); O.Reg. 78/05, s.1 (2).

Pipeline Property Class

2.(1)This section applies with respect to property in the pipeline property class, as prescribed under the Assessment Act, that is in a municipality. O.Reg. 400/98, s.2(1).

(2)For 1998, 1999 and 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 for the pipeline property class is the tax rate in the Table set out opposite the name of the municipality. O.Reg. 169/01, s.2.

(3)For 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipalities not referred to in Table 1 for the pipeline property class is 1.719 per cent of the assessed value of the property. O.Reg. 169/01, s.2.

(4)For 2001, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 8 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O.Reg. 169/01, s.2.

(5)For 2002, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O.Reg. 138/02, s.1.

(6)For 2003, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O.Reg. 74/03, s.2.

(7)For 2004 and 2005, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 15 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O.Reg. 115/04, s.2; O.Reg. 78/05, s.2.

Business Property in Unattached Unorganized Territory

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.

(2)The tax rates set out in the following Tables are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for the following years for the property classes prescribed under the Assessment Act in the territories set out in the Tables:

1. For 1998, Table 2.

2. For 1999,

i. Table 3 if the territory is listed in Table 3, or

ii. Table 2 if the territory is not listed in Table 3.

3. For 2000,

i. Table 3 if the territory is listed in Table 3,

ii. Table 6 if the territory is listed in Table 6, or

iii. Table 2 if the territory is not listed in Table 3 or 6.

4. For 2001, Table 9.

5. For 2002, Table 11.

6. For 2003, Table 14.

7. For 2004 and 2005, Table 16. O.Reg. 115/04, s.3(1); O.Reg. 78/05, s.3.

(2.1)-(2.7)Revoked: O.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 Assessment Act 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. O.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); O.Reg. 74/03, s.3(2); O.Reg. 115/04, s.3(2).

Business Property in Municipalities

4.(1)This section applies with respect to business property, as defined in section 257.5 of the Act, other than property described in clause(c) of that definition and property in the pipeline property class, so long as that business property is within a municipality or is deemed under section 56 or subsection 58.1(2) of the Act to be attached to a municipality. O.Reg. 308/99, s.1.

(2)Subject to subsections (3) and (4), the tax rate for school purposes set for 1998 by a municipality other than a lower tier municipality is prescribed as the tax rate for school purposes for that municipality for 1999, for the purposes of section257.7 of the Act. O.Reg. 308/99, s.1.

(3)Subject to subsection(4), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality, the tax rate for 1999 shall be equal to 98 per cent of the tax rate for school purposes set for 1998. O.Reg. 308/99, s.1.

(4)If the weighted average tax rate for 1998 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) or (3) shall be reduced for 1999 by an amount equal to one-seventh of the difference between the tax rate set for 1998 and 3.3 per cent. O.Reg. 308/99, s.1.

(5)The definitions set out in subsection 257.12.2(9) of the Act apply for the purposes of this section. O.Reg. 308/99, s.1.

(6)In addition to the reduction provided under subsection(4), the tax rate for 1999 for the City of Brockville shall be reduced for property in the industrial property class by 0.3409 per cent. O.Reg. 395/99, s. 2(1).

(7)In addition to the reduction provided under subsection(4), the tax rate for 1999 in the City of Belleville shall be reduced for property in the industrial property class by 0.3206 per cent. O.Reg. 308/99, s.1.

(8)In addition to the reduction provided under subsection(4), the tax rate for 1999 in The Regional Municipality of Hamilton-Wentworth shall be reduced,

(a) for the assessment or portion thereof on the 1999 assessment roll, as returned, that does not exceed $500,000 on property in the industrial property class, by 0.165985 per cent;

(b) for the portion of the assessment on the 1999 assessment roll, as returned, that exceeds $500,000 on property in the industrial property class, by 0.207481 per cent; and

(c) for property in the large industrial property class, by 0.235292 per cent. O.Reg. 395/99, s.2(2).

(9)In addition to the reduction provided under subsection(4), the tax rate for 1999 in The Regional Municipality of Niagara shall be reduced,

(a) for property in the industrial property class, by 0.063717 per cent; and

(b) for property in the large industrial property class, by 0.084523 per cent. O.Reg. 395/99, s.2(2); O.Reg. 421/99, s.1.

5.(1)Despite section 4 and subject to subsection(2), the tax rates for school purposes for 1999 for the municipalities and property classes set out in Table 4 are as set out in Table 4. O.Reg. 421/99, s.2.

(2)The tax rates for school purposes for the municipalities and property classes set out in Table 4, other than the Town of New Liskeard, shall be adjusted for 1999 as provided in Table 5. O.Reg. 421/99, s.2.

6.For 1999 and subsequent years, the tax rate for school purposes for the Township of Mattice-Val Coté, expressed as a fraction of assessed value, for property in the industrial property class is 0.033. O.Reg. 598/99, s.1.

Tax Rates for 2000 for Business Properties in Municipalities

7.(1)This section applies with respect to business property as defined in section 257.5 of the Act, other than property described in clause(c) of that definition and property in the pipeline property class, so long as the business property is within a municipality or is deemed under section56 or subsection 58.1 (2) of the Act to be attached to a municipality. O.Reg. 287/00, s.2.

(2)The prescribed tax rate for school purposes in a municipality for 2000 for the purposes of section 257.7 of the Act shall be equal to,

(a) the tax rate for school purposes prescribed for 1999 in section4 or Table4 for the municipality, in cases other than the case described in clause(b); or

(b) 98 per cent of the tax rate described in clause(a), if DivisionC of Part XXII.2 of the Municipal Act applies with respect to the municipality in 2000 and did not apply in 1999. O.Reg. 287/00, s.2.

(3)If the weighted average tax rate for 1999 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2(6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection(2) shall be reduced for 2000 by an amount equal to one-sixth of the difference between the tax rate established for 1999 and 3.3 per cent. O.Reg. 287/00, s.2.

(4)For the purposes of subsection(3), if a by-law under section 368.2 of the Municipal Act applies to property in the commercial property class in the municipality for 2000, the reduction in the tax rate shall be determined as follows:

1. Determine the 2000 tax rates set for occupied property in the commercial property class in the by-law under section 368.2 of that Act.

2. Determine the portion of the 2000 assessment subject to the same tax rate as follows:

i. If a reduction under section 368.1 of that Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.

ii. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned.

3. Multiply the tax rate under paragraph1 by the amount of the assessment for each portion of the commercial property class subject to that tax rate.

4. Total the amount of the tax determined under paragraph3 for the commercial property class.

5. Total the amount of the assessment under paragraph2 for the commercial property class.

6. Divide the amount determined under paragraph4 by the amount determined under paragraph5.

7. Subtract 0.033000 from the quotient determined under paragraph6.