In Sault Ste. Marie, the total 2026 commercial property tax rate (municipal plus education) is 4.2711%. We do not yet have a verified 2026 industrial rate on file for Sault Ste. Marie. [JAMES: confirm Sault Ste. Marie 2026 industrial rate.]
2026 property tax rates in Sault Ste. Marie
| Property class | Total rate | Municipal portion | Education portion |
|---|---|---|---|
| Commercial | 4.2711% | 3.3911% | 0.8800% |
| Commercial Excess Land | 4.2711% | 3.3911% | 0.8800% |
| Commercial Vacant Land | 3.3872% | 2.5072% | 0.8800% |
| Shopping Centre | 4.4799% | 3.5999% | 0.8800% |
| Residential | 1.9119% | 1.7589% | 0.1530% |
Source: the municipality’s 2026 tax rate by-law.
Commercial versus residential
A commercial property in Sault Ste. Marie is taxed at roughly 2.23 times the residential rate. That makes Sault Ste. Marie one of the highest commercial rates we track, ranking 2 of 29 municipalities in BrookLex’s 2026 rate archive.
What a $1,000,000 assessment means in 2026
As an illustration only, using Sault Ste. Marie 2026 total rate and nothing else on the bill, a commercial property assessed at $1,000,000 would carry about $42,711 in annual property tax.
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 Sault Ste. Marie
BrookLex’s Assessment Review Board records show 306 appeals on file for properties in Sault Ste. Marie, including 12 filed for the 2024 to 2026 tax years. Property owners in Sault Ste. Marie do appeal, and the process is well established there.
Deadlines that apply in Sault Ste. Marie
- 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 Sault Ste. Marie 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 Sault Ste. Marie 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 Sault Ste. Marie itself. We work with retail and plaza property in Sault Ste. Marie specifically. If you would like a second look at your assessment, contact BrookLex.