In Sarnia, the total 2026 commercial property tax rate (municipal plus education) is 3.1925%, and the total industrial rate is 3.7643%.
2026 property tax rates in Sarnia
| Property class | Total rate | Municipal portion | Education portion |
|---|---|---|---|
| Commercial | 3.1925% | n/a | n/a |
| Commercial Excess Land | 2.5288% | n/a | n/a |
| Shopping Centre | 3.8132% | n/a | n/a |
| Office | 3.0684% | n/a | n/a |
| Industrial | 3.7643% | n/a | n/a |
| Industrial Excess Land | 2.7898% | n/a | n/a |
| Industrial Vacant Land | 2.7898% | n/a | n/a |
| Large Industrial | 5.0641% | n/a | n/a |
Source: the municipality’s 2026 tax rate by-law.
What a $1,000,000 assessment means in 2026
As an illustration only, using Sarnia 2026 total rates and nothing else on the bill, a commercial property assessed at $1,000,000 would carry about $31,925 in annual property tax and an industrial property assessed at $1,000,000 would carry about $37,643.
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 Sarnia
BrookLex’s Assessment Review Board records show 274 appeals on file for properties in Sarnia, including 14 filed for the 2024 to 2026 tax years. Property owners in Sarnia do appeal, and the process is well established there.
Deadlines that apply in Sarnia
- 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.
- 120 days from the notice date: deadline for a change, amended, supplementary or omitted assessment notice.
- 90 days from the mailing date of MPAC’s Request for Reconsideration decision: deadline to appeal that decision to the Board.
- Last day of February of the following year: deadline to apply to Sarnia 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 Sarnia 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 Sarnia itself. We work with retail and plaza and industrial property in Sarnia specifically. If you would like a second look at your assessment, contact BrookLex.