Municipal Taxation
2010 Tax Rate Chart
The municipal tax rate is determined after Municipal Council
and the Region of Durham approve their budgets and the Province
of Ontario establishes the Education Rate. The tax rate is
applied to the property's current value assessment (CVA) to
determine the amount of property taxes to be levied.
| PROPERTY CLASS |
|
COMBINED RATE (%) |
| Residential |
|
1.415155 |
| Multi-Residential |
|
2.432560 |
| Commercial Occupied |
|
2.999837 |
| Commercial Ex. / Vac. Land |
|
2.099885 |
| Shopping Centre |
|
2.999837 |
| Shopping Centre Excess Land |
|
2.099885 |
| Office Buildings Occupied |
|
2.999837 |
| Office Excess land |
|
2.099885 |
| Parking Lots |
|
2.999837 |
| Industrial Occupied |
|
4.490558 |
| Industrial Excess Land/Vacant Land |
|
2.918887 |
| Large Industrial Occupied |
|
4.490558 |
| Large Industrial Excess Land |
|
2.918887 |
| Pipelines |
|
2.873507 |
| Farmlands |
|
0.295080 |
| Managed Forests |
|
0.353790 |
Municipal Tax Capping Information
| CLAWBACK % |
|
|
|
|
|
Industrial |
Commercial |
Multi-Residential |
|
| 2007 |
69.7644% |
23.2970% |
93.6370% |
|
| 2008 |
1.73230% |
26.3304% |
82.2992% |
|
| 2009 |
68.6219% |
70.5520% |
100.0000% |
|
| 2010 |
23.6318% |
24.0500% |
100.0000% |
|
|
|
|
|
|
EDUCATION TAX |
|
|
|
| |
Commercial Occupied |
Industrial
Occupied |
Large Industrial |
Multi Residential |
| 2007 |
0.01487553 |
0.01968878 |
0.01968878 |
0.00264000 |
| 2008 |
0.01487553 |
0.01961500 |
0.01961500 |
0.00264000 |
| 2009 |
0.01388476 |
0.01939362 |
0.01939362 |
0.00252000 |
| 2010 |
0.01297312 |
0.01837204 |
0.01837204 |
0.00241000 |
| |
|
|
|
|
| MUNICIPAL LEVY FACTORS |
|
|
|
|
|
2007 |
2008 |
2009 |
2010 |
| Multi-residential |
6.1773% |
4.0972% |
2.5897% |
1.9363% |
| Commercial |
3.5773% |
2.4322% |
1.5833% |
1.2111% |
| Industrial |
3.8614% |
2.6225% |
1.6613% |
1.2615% |
| Office building |
3.5773% |
2.4322% |
1.5833% |
1.2111% |
| Shopping Centre |
3.5773% |
2.4322% |
1.5833% |
1.2111% |
| Large Industrial |
3.8614% |
2.6225% |
1.6613% |
1.2615% |
|
|
|
|
|
EDUCATION FACTORS FOR CAPPING |
|
|
|
2007, 2008 |
2009 |
2010 |
|
|
Educ Tax Reduction Factor |
Educ Tax Reduction Factor |
Educ Tax Reduction Factor |
|
| Multi-residential |
0.0000% |
0.0000% |
0.0000% |
|
| Commercial |
0.0000% |
0.0000% |
0.0000% |
|
| Industrial |
0.0000% |
0.0000% |
0.0000% |
|
| Office building |
0.0000% |
0.0000% |
0.0000% |
|
| Shopping Centre |
0.0000% |
0.0000% |
0.0000% |
|
| Large Industrial |
0.0000% |
0.0000% |
0.0000% |
|
These are additional factors required to replicate the OPTA Business Protection Calculations
Note: rates may be rounded due to space |
 About Property Taxes
I recently purchased this property, shouldn't this bill go
to the previous owner?
Under the current legislation, it is the property and not
the individual owner that is taxed. As such, the current owner
is responsible for any outstanding taxes, including pre-ownership
taxes resulting from legislated retroactive adjustments. Please
contact your lawyer to resolve discrepancies in your purchase
transaction.
Does it matter if I have had an assessment
changed?
If your assessment has been adjusted by either the Municipal
Property Assessment Corporation (MPAC) or by a decision
of the Assessment Review Board, then it will affect the capping
calculation. The majority of approved assessment related changes,
which have been received by the Municipality, are incorporated
in the capping adjustments. However, assessment changes are
ongoing and will result in revisions to the appropriate tax
billing year.
What do I do if I have tenants?
In 1998, the Province eliminated the Business Occupancy Tax
(billed to business rather than property owners) and the lost
revenue was recovered by an increase in the general property
tax rate. The Province passed legislation that allowed the
property owner to pass through some of their increased costs
to tenants who were relieved of tax liability in 1998. Bill 140 requires that property owners recalculate any
tenant's tax adjustment.
SERVICE CHARGES FOR TAX DEPARTMENT
| SERVICE CHARGES FOR TAX DEPARTMENT |
COST |
STATUS |
HST |
TOTAL |
| |
|
|
Charged |
Charge |
| Tax Certificate |
$60.00 |
HST-Exempt |
$0.00 |
$60.00 |
| Tax Receipt/Letter |
$6.67 |
HST Applicable |
$0.87 |
$7.54 |
| Statement of Account |
$6.67 |
HST Applicable |
$0.87 |
$7.54 |
| Refund of Overpayment by Mtg Company |
$33.33 |
HST Applicable |
$4.33 |
$37.66 |
| NSF Cheques or NSF Pre-Authorized Payment |
$33.33 |
HST Applicable |
$4.33 |
$37.66 |
| Change of Ownership |
$25.00 |
HST Applicable |
$3.25 |
$28.25 |
| New Roll Number Set Up |
$25.00 |
HST Applicable |
$3.25 |
$28.25 |
| Mortgage Account Information - per taxpayer |
$10.00 |
HST Applicable |
$1.30 |
$11.30 |
CONTACT
INFORMATION
Assessment related questions:
Municipal Property Assessment
Corporation (MPAC)
1-866-296-6722
Provincial Information:
Ministry
of Finance
1-800-263-7965
Municipality of Clarington (Finance Department):
905-623-3379
PAYMENT INFORMATION CAN BE FOUND ON THE BACK
OF YOUR TAX BILL.
| 