Property tax is a local tax. Two identical buildings a few kilometres apart, in different municipalities, can carry very different tax bills, because each municipality sets its own tax rate for each property class, and each has its own by-laws and local procedures.
The provincial rules that govern assessment appeals are the same everywhere in Ontario: the same March 31 deadline to appeal to the Assessment Review Board or file a Request for Reconsideration with MPAC, the same 120 day window for a change notice, and the same 90 day window to appeal an RfR decision. What differs by municipality is the tax rate applied to your assessed value, and where a section 357 or 358 application for a cancellation, reduction or refund of taxes gets filed: at the municipality itself, not at MPAC or the Board, by the last day of February of the following year.
2026 commercial, industrial and multi-residential tax rates by municipality
All rates below are total rates (municipal plus education) for 2026, sourced from each municipality’s own tax rate by-law. Where a cell reads n/a, we do not yet have a verified 2026 rate for that class in that municipality.
| Municipality | Commercial | Industrial | Multi-residential |
|---|---|---|---|
| Algonquin Highlands | 1.9248% | 2.0907% | 1.1349% |
| Brampton | 2.3073% | 2.4976% | 2.0292% |
| Caledon | 1.9899% | 2.4346% | 1.3766% |
| Casselman | 2.7168% | 3.9989% | 1.4276% |
| East Gwillimbury | 1.8968% | 2.2343% | 0.9163% |
| Huntsville | 2.0502% | 2.1689% | n/a |
| Kingston | 0.4543% | 0.6035% | 0.1530% |
| Lakeshore | 0.3593% | 0.3593% | 1.5657% |
| London | 3.8866% | 3.8866% | n/a |
| Loyalist | 3.1074% | 4.2899% | 3.2958% |
| McKellar | 1.7043% | 1.5334% | n/a |
| Morris-Turnberry | 2.6024% | 2.6024% | n/a |
| Newmarket | 1.9004% | 2.1388% | 0.9190% |
| North Glengarry | 3.0198% | 3.5821% | 1.4625% |
| Norwich | 3.2030% | 4.0924% | 2.5959% |
| Petrolia | n/a | 4.5034% | 3.2514% |
| Port Colborne | 4.5126% | 6.3868% | 4.2778% |
| Puslinch | 2.2953% | 3.1582% | 1.9566% |
| Richmond Hill | 2.6642% | 3.2864% | 2.0000% |
| Sarnia | 3.1925% | 3.7643% | n/a |
| Sault Ste. Marie | 4.2711% | n/a | n/a |
| South Stormont | n/a | 3.3519% | 1.3509% |
| Southgate | 2.1853% | 3.6546% | 1.6683% |
| Southwold | 2.7456% | 3.4149% | 2.8208% |
| St. Clair | 2.9086% | 3.4329% | 2.5842% |
| Tecumseh | 2.4750% | 3.7434% | 1.7745% |
| The Blue Mountains | 2.3905% | 2.4902% | 1.0324% |
| Toronto | 2.3020% | 2.4168% | 1.2088% |
| Wainfleet | 3.9609% | 5.5505% | 3.6514% |
| Waterloo | 3.3746% | 3.3746% | n/a |
| Wilmot | 3.0989% | 3.0989% | 2.3719% |
More municipalities are being added to this list as we verify additional 2026 by-laws. If your municipality is not yet listed, contact BrookLex directly and we will look up the current rate for you.
See our assessment appeals service, our key dates guide, and our property types pages for how the appeal process and valuation methods work regardless of municipality.