Municipalities

City of London commercial property tax: 2026 rates and appeals

In London, the total 2026 commercial property tax rate (municipal plus education) is 3.8866%, and the total industrial rate is 3.8866%.

2026 property tax rates in London

Property classTotal rateMunicipal portionEducation portion
Commercial3.8866%3.0066%0.8800%
Commercial Excess Land3.8866%3.0066%0.8800%
Commercial Vacant Land3.8866%3.0066%0.8800%
Shopping Centre3.8866%3.0066%0.8800%
Industrial3.8866%3.0066%0.8800%
Industrial Excess Land3.8866%3.0066%0.8800%
Industrial Vacant Land3.8866%3.0066%0.8800%
Large Industrial3.8866%3.0066%0.8800%
New Multi-Residential1.7271%1.5741%0.1530%
Parking Lot3.8866%3.0066%0.8800%
Residential1.7271%1.5741%0.1530%

Source: the municipality’s 2026 tax rate by-law.

Commercial versus residential

A commercial property in London is taxed at roughly 2.25 times the residential rate. That makes London one of the highest commercial rates we track, ranking 4 of 29 municipalities in BrookLex’s 2026 rate archive.

What a $1,000,000 assessment means in 2026

As an illustration only, using London 2026 total rates and nothing else on the bill, a commercial property assessed at $1,000,000 would carry about $38,866 in annual property tax and an industrial property assessed at $1,000,000 would carry about $38,866.

This illustration uses only the total tax rate shown above. Your actual bill may also include a Business Improvement Area levy, local improvement charges or other items not shown here.

Appeal activity in London

BrookLex’s Assessment Review Board records show 2,570 appeals on file for properties in London, including 87 filed for the 2024 to 2026 tax years. Property owners in London do appeal, and the process is well established there.

Deadlines that apply in London

  1. March 31 of the tax year: deadline to appeal the annual assessment to the Assessment Review Board, or to file a Request for Reconsideration with MPAC. Non-residential properties may go straight to the Board without an RfR.
  2. 120 days from the notice date: deadline for a change, amended, supplementary or omitted assessment notice.
  3. 90 days from the mailing date of MPAC’s Request for Reconsideration decision: deadline to appeal that decision to the Board.
  4. Last day of February of the following year: deadline to apply to London under section 357 or 358 of the Municipal Act to cancel, reduce or refund taxes (for 2026 taxes, February 28, 2027). These applications go to the municipality, not MPAC or the Board.

See our key dates guide for the full schedule across every filing type.

BrookLex represents commercial, industrial and multi-residential owners in London at MPAC and the Assessment Review Board. Our assessment appeals service takes a file from review through to a Board hearing, and our tax refunds and rebates service covers section 357 and 358 applications to London itself. We work with retail and plaza and industrial property in London specifically. If you would like a second look at your assessment, contact BrookLex.

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