City of Sarnia Tax Rates

Property ClassRTC/RTQ2019 Rates2018 Rates2017 Rates2016 Rates2015 Rates
ResidentialRT 1.518187%1.525523%1.525862%1.520927%1.504660%
Residential (Education only)RD0.161000%0.170000%0.179000%0.188000%0.195000%
Taxable Farmland IR10.531367%0.533933%0.534051%0.532325%0.526630%
Commercial – Farmland 1C10.531367%0.533933%0.534051%0.532325%0.526630%
Commercial – On FarmC70.809570%
Industrial – Farmland II10.531367%0.533933%0.534051%0.532325%0.526630%
Industrial – On FarmI70.952234%–  – 
Multi-ResidentialMT2.875374%2.881046%3.331631%3.387026%3.338184%
New Multi-ResidentialNT1.518187%1.525523%1.525862%1.520927%1.504660%
Commercial – OccupiedCT3.498280%3.545573%3.581481%3.568807%3.560949%
Commercial – Excess LandCU2.642296%2.481900%2.507036%2.498165%2.492665%
Commercial – Vacant LandsCX2.192648%2.224775%2.235826%2.241993%2.236063%
New CommercialXT3.238280%3.295573%3.331481%3.348807%3.320949%
New Commercial – ExcessXU2.421296%2.306900%2.332036%2.344165%2.324665%
Parking Lots & Vacant LandGT2.192648%2.224775%2.235826%2.241993%2.236063%
Office Building – OccupiedDT3.374365%3.421810%3.458508%3.447108%3.441373%
Office Building – Excess LandDU2.555556%2.395267%2.420956%2.412975%2.408962%
Office Building (New Construction)YT3.114365%3.171810%3.208508%3.227108%3.201373%
Shopping Centres – OccupiedST4.117721%4.164254%4.196208%4.177175%4.144832%
Shopping Centres – Excess Land SU3.075905%2.914978%2.937346%2.924022%2.901383%
New Shopping CentresZT3.857721%3.914254%3.946208%3.957175%3.918698%
New Shopping Centres – ExcessZU2.854905%2.739978%2.762346%2.770022%2.743089%
Industrial – OccupiedIT4.068938%4.115531%4.147797%4.229264% 4.211623%
Industrial – Excess LandIU2.870560%2.675096%2.696067%2.749023%2.737555%
Industrial – Vacant LandsIX2.870560%2.675096%2.696067%2.749023%2.737555%
New IndustrialJT3.808938%3.865531%3.897797%3.909264%3.871623%
New Industrial – Excess LandJU2.656060%2.512596%2.533567%2.541023%
New Industrial – Vacant LandsJX2.656060%2.512596%2.533567%2.541023%
Large Industrial – OccupiedLT5.366279%5.411282%5.435266%5.503415%5.463534%
Large Industrial – Excess LandLU3.713832%3.517333%3.532923%3.577220%3.551297%
New Large Industrial – OccupiedKT5.106279%5.161282%5.185266%5.183415%
New Large Industrial – Excess LandKU3.499332%3.354833%3.370423%3.369220%
PipelinesPT2.851827%2.909594%2.947967%2.963866%2.932633%
FarmFT0.334732%0.348849%0.381466%0.380232% 0.376165%
Managed ForestsTT0.379548%0.381381%0.381466%0.380232%0.376165%

Annual Tax Rates

The City of Sarnia establishes the General Municipal and Transit tax rates, these rates are subject to approval by Sarnia City Council; the County of Lambton establishes the County tax rate; and the Province of Ontario establishes the Education tax rate. The rates posted above reflect the total tax rate for the year indicated including the General Municipal, Transit, County and Education rates.

Tax Ratios

Tax Ratios express the relationship that the tax rate for each property class in the municipality bears to the tax rate for the residential property class. Thus, tax ratios determine the relative tax burdens for each property class.

Tax Ratios will be set annually by upper tier and single tier municipalities. The Tax Ratios set by an upper tier will govern all the tax rates within each municipality in the upper tier. However, there are limits to municipal powers to set tax ratios; they must adhere to transition ratios and tax ratio ranges of fairness.

Tax Classes

A tax class represents a group of properties that are subject to their own tax rate. Every property is assigned a specific class according to its use. A property’s use determines its tax class. Properties are divided into seven standard property classes established by the Province: Residential, Commercial, Industrial, Managed Forest, Conservation Lands, Farm, – Multi-residential. Municipalities have the ability to set different tax rates for different classes of property.


2018 Capping Parameters

                              Multi-ResidentialIndustrial Commercial  
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit10%10%10%
CVA Tax Threshold – Increasers$500$500$500
CVA Tax Threshold – Decreases$500$500$500
Exclude Reassessment IncreaseYesYesYes
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes
Exit Capping immediatelyNot EligibleNot EligibleNot Eligible
Capping phase-outYear 1 (1/4)Year 1 (1/4)Year 1 (1/4)

2018 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage0.00%10.1581% 5.1546%
Retained Percentage 100.00% 89.84% 94.85%
Total100.00%100.00%100.00%

2017 Capping Parameters

Multi-Residential CommercialIndustrial
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit10%10%10%
CVA Tax Threshold – Increasers$500$500$500
CVA Tax Threshold – Decreasers$500500$500
Exclude Reassessment IncreaseYesYesYes
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes
Exit Capping immediatelyNot EligibleNot EligibleNot Eligible
Capping phase-outNot EligibleNot EligibleNot Eligible

2017 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage0.0000%6.6226% 20.7901%
Retained Percentage 100.0000% 93.3774% 79.2099%
Total100.000%100.0000%100.0000%

2016 Capping Parameters

Multi-ResidentialCommercialIndustrial
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit10%10%10%
CVA Tax Threshold – Increasers$500$500$500
CVA Tax Threshold – Decreasers$500500$500
Exclude Reassessment IncreaseYesYesYes
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes
Exit Capping immediatelyNot EligibleNot EligibleNot Eligible
Capping phase-outNot EligibleNot EligibleNot Eligible

2016 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage0.0000%29.0960% 13.1597%
Retained Percentage 100.0000% 70.9040% 86.8403%
Total100.000%100.0000%100.0000%

2015 Capping Parameters

Multi-Residential CommercialIndustrial
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit5%5%5%
CVA Tax Threshold – Increasers$250$250$250
CVA Tax Threshold – Decreasers$250$250$250
Exclude Reassessment IncreaseYesYesYes
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes

2015 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage100.0000%37.0633% 15.6369%
Retained Percentage 0.0000% 62.9367% 84.3631%
Total100.000%100.0000%100.0000%

2014 Capping Parameters

Multi-Residential CommercialIndustrial
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit5%5%5%
CVA Tax Threshold – Increasers$250$250$250
CVA Tax Threshold – Decreasers$250$250$250
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes

2014 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage100.0000%43.5096% 17.6835%
Retained Percentage 0.0000% 56.4904% 82.3165%
Total100.000%100.0000%100.0000%

2013 Capping Parameters

Multi-Residential CommercialIndustrial
Annualized Tax Limit10%10%10%
Prior Year CVA Tax Limit5%5%5%
CVA Tax Threshold – Increasers$250$250$250
CVA Tax Threshold – Decreasers$250$250$250
Exclude Properties Previously at CVA TaxYesYesYes
Exclude Properties that go from Capped to Clawed BackYesYesYes
Exclude Properties that go from Clawed Back to CappedYesYesYes

2013 Capping Clawback and Retained Percentages

Multi-ResidentialCommercialIndustrial
Clawback Percentage100.0000%25.5294% 5.4536%
Retained Percentage 0.0000% 74.4706% 94.5464%
Total100.000%100.0000%100.0000%

Levy Change and Percent Decrease Retained – Clawback Rates