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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.
Tax Capping
Effective 2020, all properties are now excluded from capping.
2019 Capping Parameters
Multi-Residential
Industrial
Commercial
Annualized Tax Limit
10%
10%
Prior Year CVA Tax Limit
10%
10%
CVA Tax Threshold – Increasers
$500
$500
CVA Tax Threshold – Decreases
$500
$500
Exclude Reassessment Increase
Yes
Yes
Exclude Properties Previously at CVA Tax
Yes
Yes
Exclude Properties that Move from Capped to Clawed Back
Yes
Yes
Exclude Properties that Move from Clawed Back to Capped
Yes
Yes
Exit Capping immediately
Yes
Not Eligible
Not Eligible
Capping phase-out
Not Eligible
Year 2 (1/3)
Year 2 (1/3)
2019 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
0.0000%
0.0000%
Retained Percentage
100.0000%
100.0000%
Total
100.0000%
100.0000%
2018 Capping Parameters
Multi-Residential
Industrial
Commercial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
10%
10%
10%
CVA Tax Threshold – Increasers
$500
$500
$500
CVA Tax Threshold – Decreases
$500
$500
$500
Exclude Reassessment Increase
Yes
Yes
Yes
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
Exit Capping immediately
Not Eligible
Not Eligible
Not Eligible
Capping phase-out
Year 1 (1/4)
Year 1 (1/4)
Year 1 (1/4)
2018 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
0.00%
10.1581%
5.1546%
Retained Percentage
100.00%
89.84%
94.85%
Total
100.00%
100.00%
100.00%
2017 Capping Parameters
Multi-Residential
Commercial
Industrial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
10%
10%
10%
CVA Tax Threshold – Increasers
$500
$500
$500
CVA Tax Threshold – Decreasers
$500
500
$500
Exclude Reassessment Increase
Yes
Yes
Yes
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
Exit Capping immediately
Not Eligible
Not Eligible
Not Eligible
Capping phase-out
Not Eligible
Not Eligible
Not Eligible
2017 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
0.0000%
6.6226%
20.7901%
Retained Percentage
100.0000%
93.3774%
79.2099%
Total
100.000%
100.0000%
100.0000%
2016 Capping Parameters
Multi-Residential
Commercial
Industrial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
10%
10%
10%
CVA Tax Threshold – Increasers
$500
$500
$500
CVA Tax Threshold – Decreasers
$500
500
$500
Exclude Reassessment Increase
Yes
Yes
Yes
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
Exit Capping immediately
Not Eligible
Not Eligible
Not Eligible
Capping phase-out
Not Eligible
Not Eligible
Not Eligible
2016 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
0.0000%
29.0960%
13.1597%
Retained Percentage
100.0000%
70.9040%
86.8403%
Total
100.000%
100.0000%
100.0000%
2015 Capping Parameters
Multi-Residential
Commercial
Industrial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
5%
5%
5%
CVA Tax Threshold – Increasers
$250
$250
$250
CVA Tax Threshold – Decreasers
$250
$250
$250
Exclude Reassessment Increase
Yes
Yes
Yes
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
2015 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
100.0000%
37.0633%
15.6369%
Retained Percentage
0.0000%
62.9367%
84.3631%
Total
100.000%
100.0000%
100.0000%
2014 Capping Parameters
Multi-Residential
Commercial
Industrial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
5%
5%
5%
CVA Tax Threshold – Increasers
$250
$250
$250
CVA Tax Threshold – Decreasers
$250
$250
$250
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
2014 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
100.0000%
43.5096%
17.6835%
Retained Percentage
0.0000%
56.4904%
82.3165%
Total
100.000%
100.0000%
100.0000%
2013 Capping Parameters
Multi-Residential
Commercial
Industrial
Annualized Tax Limit
10%
10%
10%
Prior Year CVA Tax Limit
5%
5%
5%
CVA Tax Threshold – Increasers
$250
$250
$250
CVA Tax Threshold – Decreasers
$250
$250
$250
Exclude Properties Previously at CVA Tax
Yes
Yes
Yes
Exclude Properties that go from Capped to Clawed Back
Yes
Yes
Yes
Exclude Properties that go from Clawed Back to Capped
Yes
Yes
Yes
2013 Capping Clawback and Retained Percentages
Multi-Residential
Commercial
Industrial
Clawback Percentage
100.0000%
25.5294%
5.4536%
Retained Percentage
0.0000%
74.4706%
94.5464%
Total
100.000%
100.0000%
100.0000%
Levy Change and Percent Decrease Retained – Clawback Rates