Tax Matters - Allowable Ranges for Tax Ratios

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O. Reg. 386/98: TAX MATTERS - ALLOWABLE RANGES FOR TAX RATIOS"

e-Laws

O. Reg. 386/98: TAX MATTERS - ALLOWABLE RANGES FOR TAX RATIOS, Under: Municipal Act, 2001, S.O. 2001, c. 25

Municipal Act, 2001

ontario REGULATION 386/98

formerly under Municipal Act

TAX MATTERS — ALLOWABLE RANGES FOR TAX RATIOS

Consolidation Period: From January 1, 2025 to the e-Laws currency date.

Last amendment: 509/24.

Legislative History: 176/00, 302/03, 212/05, 96/17, 509/24.

This is the English version of a bilingual regulation.

1. For the purposes of subsection 308 (8) of the Act, the allowable range for a tax ratio for a property class is set out in the following Table:

TABLE
ALLOWABLE RANGES FOR TAX RATIOS

Property class	Allowable range for tax ratio
Aggregate extraction property class	0.6 to 1.1
Commercial property class	0.6 to 1.1
Industrial property class	0.6 to 1.1
Landfill property class	0.6 to 1.1
Large industrial property class	0.6 to 1.1
Multi-residential property class	1.0 to 1.1
New multi-residential property class	1.0 to 1.1
Office building property class	0.6 to 1.1
Parking lots and vacant land property class	0.6 to 1.1
Pipe line property class	0.6 to 0.7
Professional sports facility property class	0.001 to 1.1
Resort condominium property class	1.0 to 1.001
Shopping centre property class	0.6 to 1.1

O. Reg. 96/17, s. 1; O. Reg. 509/24, s. 1.