Property Tax Strategy and Resources

What is Included in the Region's Annual Property Tax Study?

The Regional Municipality of Durham publishes an annual Property Tax Study to provide transparent, accessible information about property assessment and property taxation in the region.  Each year's study includes:

• Annual municipal property tax ratios
• Trends in property assessment over time
• Estimated impacts of MPAC reassessments
• Updates on assessment appeals
• Analysis of current property tax policy issues
• Province of Ontario property tax policy changes and advocacy efforts

 Recent property tax studies include:

• 2025 Strategic Property Tax Study (Report 2024-COW-52)
• 2024 Strategic Property Tax Study (Report 2024-F-2)
• 2023 Strategic Property Tax Study (Report 2023-F-8)

2023 Property Tax Reference Guide

The 2023 Property Tax Reference Guide is intended to provide a brief overview of the assessment and property taxation systems in Ontario. This reference guide was originally included in the 2023 Annual Strategic Property Tax Study Report and provides additional background on assessment and property taxes including information on key terms, roles and responsibilities, historical information and various tax policy items.

The following are the key topics covered in the reference guide:

1. Key Terms
2. Roles and Responsibilities
3. Durham Region Policy Considerations
4. Major Milestones in the Past 25 Years
5. Reassessment and Impacts
6. Municipal Tax Ratios
7. Durham Region Municipal Tax Ratio History (1998 - 2022)
8. Factors that Affect Property Taxation Rates
9. Durham Common Region-Wide Property Tax Rates
10. Residential Property Tax Bill Overview
11. Other Resources