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Tax Rates

City of Sarnia Tax Rates

Property Class
 RTC/ RTQ
 2018 Rates
2017 Rates
2016 Rates
2015 Rates
 2014 Rates

Residential

RT

1.525523%

1.525862%

1.520927%

1.504660%

1.493056%

Residential (Education only)

RD

0.170000%

0.179000%

0.188000%

0.195000%

0.203000%

Taxable Farmland I

R1

0.533933%

0.534051%

0.532325%

0.526630%

0.522570%

Commercial - Farmland 1

C1

0.533933%

0.534051%

0.532325%

0.526630%

0.522570%

Industrial - Farmland I

I1

0.533933%

0.534051%

0.532325%

0.526630%

0.522570%

Multi-Residential

MT

2.881046%

3.331631%

3.387026%

3.338184%

3.299133%

New Multi-Residential

NT

1.525523%

1.525862%

1.520927%

1.504660%

1.493056%

Commercial - Occupied

CT

3.545573%

3.581481%

3.568807%

3.560949%

3.559051%

Commercial - Excess Land

CU

2.481900%

2.507036%

2.498165%

2.492665%

2.491335%

Commercial - Vacant Lands

CX

2.224775%

2.235826%

2.241993%

2.236063%

2.266126%

New Commercial

XT

3.295573%

3.331481%

3.348807%

3.320949%

3.319051%

New Commercial - Excess

XU

2.306900%

2.332036%

2.344165%

2.324665%

2.323335%

Parking Lots & Vacant Land

GT

2.224775%

2.235826%

2.241993%

2.236063%

2.266126%

Office Building - Occupied

DT

3.421810%

3.458508%

3.447108%

3.441373%

3.441265%

Office Building - Excess Land

DU

2.395267%

2.420956%

2.412975%

2.408962%

2.408885%

Office Building (New Construction)

YT

3.171810%

3.208508%

3.227108%

3.201373%

3.201265%

Shopping Centres - Occupied

ST

4.164254%

4.196208%

4.177175%

4.144832%

4.107730%

Shopping Centres - Excess Land

SU

2.914978%

2.937346%

2.924022%

2.901383%

2.875411%

New Shopping Centres

ZT

3.914254%

3.946208%

3.957175%

3.918698%

3.907852%

New Shopping Centres - Excess

ZU

2.739978%

2.762346%

2.770022%

2.743089%

2.735496%

Industrial - Occupied

IT

4.115531%

4.147797%

4.229264%

4.211623%

4.201481%

Industrial - Excess Land

IU

2.675096%

2.696067%

2.749023%

2.737555%

2.730963%

Industrial - Vacant Lands

IX

2.675096%

2.696067%

2.749023%

2.737555%

2.730963%

New Industrial

JT

3.865531%

3.897797%

3.909264%

3.871623%

3.861481%

New Industrial - Excess Land

JU

2.512596%

2.533567%

2.541023%

-

-

New Industrial - Vacant Lands

JX

2.512596%

2.533567%

2.541023%

-

-

Large Industrial - Occupied

LT

5.411282%

5.435266%

5.503415%

5.463534%

5.434651%

Large Industrial - Excess Land

LU

3.517333%

3.532923%

3.577220%

3.551297%

3.532524%

New Large Industrial - Occupied

KT

5.161282%

5.185266%

5.183415%

-

-

New Large Industrial - Excess Land

KU

3.354833%

3.370423%

3.369220%

-

-

Pipelines

PT

2.909594%

2.947967%

2.963866%

2.932633%

2.929991%

Farm

FT

0.348849%

0.381466%

0.380232%

0.376165%

0.373264%

Managed Forests

TT

0.381381%

0.381466%

0.380232%

0.376165%

0.373264%

 

Annual Tax Rates

The City of Sarnia establishes the General Municipal and Transit tax rates, these rates are subject to approval by Sarnia City Council; the County of Lambton establishes the County tax rate; and the Province of Ontario establishes the Education tax rate. The rates posted above reflect the total tax rate for the year indicated including the General Municipal, Transit, County and Education rates.


Tax Ratios

Tax Ratios express the relationship that the tax rate for each property class in the municipality bears to the tax rate for the residential property class. Thus, tax ratios determine the relative tax burdens for each property class.

Tax Ratios will be set annually by upper tier and single tier municipalities. The Tax Ratios set by an upper tier will govern all the tax rates within each municipality in the upper tier. However, there are limits to municipal powers to set tax ratios; they must adhere to transition ratios and tax ratio ranges of fairness.
 

Tax Classes

A tax class represents a group of properties that are subject to their own tax rate. Every property is assigned a specific class according to its use. A property’s use determines its tax class. Properties are divided into seven standard property classes established by the Province: Residential, Commercial, Industrial, Managed Forest, Conservation Lands, Farm, - Multi-residential. Municipalities have the ability to set different tax rates for different classes of property.

 

2018 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

10%

10%

10%

CVA Tax Threshold – Increasers

$500

$500

$500

CVA Tax Threshold – Decreasers

$500

$500

$500

Exclude Reassessment Increase

Yes

Yes

Yes

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

Exit Capping immediately

Not Eligible

Not Eligible

Not Eligible

Capping phase-out

Year 1 (1/4)

Year 1 (1/4)

Year 1 (1/4)

 

2018 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

0.0000%

10.1581%

5.1546%

Retained Percentage

100.0000%

89.8419%

94.8454%

Total

100.0000%

100.0000%

100.0000%

 

2017 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

10%

10%

10%

CVA Tax Threshold – Increasers

$500

$500

$500

CVA Tax Threshold – Decreasers

$500

$500

$500

Exclude Reassessment Increase

Yes

Yes

Yes

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

Exit Capping immediately

Not Eligible

Not Eligible

Not Eligible

Capping phase-out

Not Eligible

Not Eligible

Not Eligible

 

2017 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

0.0000%

6.6226%

20.7901%

Retained Percentage

100.0000%

93.3774%

79.2099%

Total

100.0000%

100.0000%

100.0000%

 

2016 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

10%

10%

10%

CVA Tax Threshold – Increasers

$500

$500

$500

CVA Tax Threshold – Decreasers

$500

$500

$500

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

Exit Capping immediately

Not Eligible

Not Eligible

Not Eligible

Capping phase-out

Not Eligible

Not Eligible

Not Eligible

 

2016 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

0.0000%

29.0960%

13.1597%

Retained Percentage

100.0000%

70.9040%

86.8403%

Total

100.0000%

100.0000%

100.0000%

 

2015 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

5%

5%

5%

CVA Tax Threshold – Increasers

$250

$250

$250

CVA Tax Threshold – Decreasers

$250

$250

$250

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

 

2015 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

100.0000%

37.0633%

15.6369%

Retained Percentage

0.0000%

62.9367%

84.3631%

Total

100.0000%

100.0000%

100.0000%

 

2014 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

5%

5%

5%

CVA Tax Threshold – Increasers

$250

$250

$250

CVA Tax Threshold – Decreasers

$250

$250

$250

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

 

2014 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

100.0000%

43.5096%

17.6835%

Retained Percentage

0.0000%

56.4904%

82.3165%

Total

100.0000%

100.0000%

100.0000%

 

2013 Capping Parameters

 

Multi-Residential
Commercial
Industrial

Annualized Tax Limit

10%

10%

10%

Prior Year CVA Tax Limit

5%

5%

5%

CVA Tax Threshold – Increasers

$250

$250

$250

CVA Tax Threshold – Decreasers

$250

$250

$250

Exclude Properties Previously at CVA Tax

Yes

Yes

Yes

Exclude Properties that go from Capped to Clawed Back

Yes

Yes

Yes

Exclude Properties that go from Clawed Back to Capped

Yes

Yes

Yes

 

2013 Capping Clawback and Retained Percentages

 

Multi-Residential
Commercial
Industrial

Clawback Percentage

100.0000%

25.5294%

5.4536%

Retained Percentage

0.0000%

74.4706%

94.5464%

Total

100.0000%

100.0000%

100.0000%

 

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This page was reviewed or revised on Thursday, July 26, 2018 10:22 AM

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255 North Christina Street,
Sarnia, ON N7T 7N2
PH#: 519-332-0330
TTY# : 519-332-2664