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Property Tax Strategy and Resources

HomeRegional GovernmentProperty TaxesProperty Tax Strategy and Resources
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  • Property Taxes
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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

  • 2024 Strategic Property Tax Study (Report 2024-F-2)
  • 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 2024 municipal tax ratios for Durham Region.

Property class2024 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
Toronto, Ontario M5G 1E5
Email: Assessment.Review.Board@Ontario.ca
Telephone: 416-212-6349 or toll-free at 1-866-448-2248
Fax: 416-314-3717 or toll-free at 1-877-849-2066
TTY: 1-800-855-1155 via Bell relay at 905-683-4550

Assessment Review Board website

Municipal Property Assessment Corporation (MPAC)

MPAC Customer Contact Centre, PO Box 9808
Toronto, Ontario M1S 5T9
Toll-free: 1-866-296-MPAC (6722)
TTY: 1-877-899-MPAC (6722)

mpac.ca

Ajax

Town of Ajax
65 Harwood Avenue South
Ajax, Ontario L1S 2H9
905-683-4550

ajax.ca

Brock

Township of Brock
1 Cameron Street East, PO Box 10
Cannington, Ontario L0E 1E0
705-432-2355

townshipofbrock.ca

Clarington

Municipality of Clarington
40 Temperance Street
Bowmanville, Ontario L1C 3A6
905-623-3379

clarington.net

Oshawa

City of Oshawa
50 Centre Street South
Oshawa, Ontario L1H 3Z7
905-436-3311

oshawa.ca

Pickering

City of Pickering
One The Esplanade
Pickering, Ontario L1V 6K7
1-866-683-2760 (toll-free)

pickering.ca

Scugog

Township of Scugog
181 Perry Street, PO Box 780
Port Perry, Ontario L9L 1A7
905-985-7346

scugog.ca

Uxbridge

Township of Uxbridge
51 Toronto Street South, PO Box 190
Uxbridge, Ontario L9P 1T1 
905-852-9181

town.uxbridge.on.ca

Whitby

Town of Whitby
575 Rossland Road East
Whitby, Ontario L1N 2M8
905-668-5803

whitby.ca

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