Property Tax Strategy and Resources
Every year, The Regional Municipality of Durham publishes an Annual Property Tax Study.
This study includes:
- Setting the annual municipal property tax ratios.
- A study of assessment base trends over time.
- Estimated Municipal Property Assessment Corporation (MPAC) reassessment impacts.
- A review of settled and outstanding assessment appeals.
- An overview and analysis of current assessment or taxation policy issues.
- Relevant recommendations to the Province of Ontario.
Annual Regional Property Tax Study
- 2023 Strategic Property Tax Study (Report 2023-F-8)
- 2022 Strategic Property Tax Study (Report 2022-F-3)
- 2021 Strategic Property Tax Study (Report 2021-F-4)
Municipal Tax Ratio
A municipal tax ratio is the degree to which an individual property class is taxed relative to the residential class. These ratios are set annually by Durham Regional Council, within provincial legislative parameters. They apply to both regional municipal and local municipal tax rates. Below are the 2023 municipal tax ratios for Durham Region.
| Property class | 2023 municipal tax ratio |
|---|---|
|
Residential |
1.0000 |
|
Multi-residential |
1.8665 |
|
New multi-residential |
1.1000 |
|
Occupied commercial (including shopping centres, office building and parking lots) |
1.4500 |
|
Vacant land, commercial (including shopping centres, office building and parking lots) |
1.4500 |
|
Excess land, commercial (including shopping centres, office building and parking lots) |
1.4500 |
|
On Farm, commercial |
1.4500 |
|
Occupied industrial and large industrial |
2.0235 |
|
Vacant land, industrial and large industrial |
2.0235 |
|
Excess land, industrial and large industrial |
2.0235 |
|
On Farm, industrial |
2.0235 |
|
Pipelines |
1.2294 |
|
Landfills |
1.1000 |
|
Farmland |
0.2000 |
|
Managed forests |
0.2500 |
|
Farmland awaiting development (Phase 1) |
0.7500 |
Property Tax Rebate Programs
There are several region-wide property tax rebate programs for Durham's property owners. Local area municipalities administer the programs. Program eligibility requirements and rebates are the same in all local area municipalities, but the application processes may be different for each of them.
In addition to the region-wide programs listed below, your local area municipality may have additional property tax rebate programs available. Information about these programs is available by contacting your local area municipality's property tax office.
| Low-income seniors and persons with disabilities |
|
The Regional reassessment deferral program is available to low-income seniors. They must be 65 years or older and must get the Federal Guaranteed Income Supplement. It's also available to low-income persons with a disability who are eligible for the Ontario Disability Support Program (ODSP). Under this program, eligible residential homeowners may be able to defer annual reassessment related tax increases, in excess of five per cent or $100, on their personal residence. Contact your local area municipality for more information. |
| Registered charities within the commercial or industrial classes |
| Registered charities may be entitled to a 40 per cent property tax rebate. They must own property in the commercial or industrial occupied class. The charity must have a registered number with the Canadian Revenue Agency (CRA). Contact your local area municipality for more information about this program. |
Resources
Below are more property tax resources, including contact information for your local area municipality.
|
Assessment Review Board |
|
655 Bay Street, Suite 1500 |
|
Municipal Property Assessment Corporation (MPAC) |
|
MPAC Customer Contact Centre, PO Box 9808 |
|
Ajax |
|
Town of Ajax |
| Brock |
|
Township of Brock |
| Clarington |
|
Municipality of Clarington |
| Oshawa |
|
City of Oshawa |
| Pickering |
|
City of Pickering |
| Scugog |
|
Township of Scugog |
| Uxbridge |
|
Township of Uxbridge |
| Whitby |
|
Town of Whitby |
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