Consultations: Provincial Land Tax

November 2016 Update

The 2016 Ontario Economic Outlook and Fiscal Review announced changes to the Provincial Land Tax (PLT) for 2017.  The changes will significantly increase tax fairness and reduce inequities in how important services are paid for in the North.  This announcement follows extensive consultations with unincorporated area property owners and ongoing discussions with northern municipalities and businesses.

A paper, “A More Equitable and Modern Provincial Land Tax” outlines the PLT changes for 2017 and provides information on the PLT review and consultations.

Overview of the Provincial Land Tax Review

The Provincial Land Tax (PLT) is the property tax paid in unincorporated areas of northern Ontario outside municipal boundaries. The Province collects the PLT to help fund important community services, such as policing, land ambulance, public health, and social services, on behalf of unincorporated areas.

The government announced a review of the PLT in 2013 in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT.  The government committed to consult with northerners and to address their concerns in a fair and balanced way. 

The 2015 Ontario Budget announced changes to the PLT for 2015 and 2016.  This initial stage of PLT reform marked an important first step towards creating a fair and modern PLT.  This was the first time in over 60 years that PLT rates were updated to increase revenues.  An overview of the PLT changes for 2015 and 2016 can be found in the paper, Provincial Land Tax Reform: A First Step Toward a Fair and Modern Provincial Land Tax System, published in April 2015.

In the 2016 Ontario Budget, the government committed to continue discussions with northerners on ways to further address tax inequities in the North before determining PLT rate adjustments for 2017.

The 2016 Ontario Economic Outlook and Fiscal Review announced changes to the PLT for 2017.  These changes will significantly increase tax fairness and reduce inequities in how services are paid for in the North.  A paper, “A More Equitable and Modern Provincial Land Tax” outlines the PLT changes for 2017 and provides information on the PLT review and consultations.

The following table summarizes the PLT rates changes for residential property classes for 2017:

Provincial Land Residential Rates
(Per $100,000 of Assessed Value)
Property Class PLT Rates - 2016 PLT Rates - 2017 Change to 2017
PLT Rate over 2016
Residential: Inside School Board $212 $232 $20
Residential: Outside School Board $75 $115 $40
Farm / Managed Forest: Inside School Board $53 $58 $5
Farm / Managed Forest: Outside School Board $19 $29 $10

The government remains committed to working with northerners to make ongoing improvements and to establish a fair and modern PLT system.

Please check back regularly, as we will continue to post updated information. If you would like to send us your comments or receive ongoing updates about the PLT review, please send an email to pltreformoffice@ontario.ca.

How to Contact Us:

Email:

pltreformoffice@ontario.ca

Mail:

Provincial Land Tax
Provincial Local Finance Division
Ministry of Finance
777 Bay Street, 10th Floor
Toronto, ON M5G 2C8

Voicemail:

1-844-637-6465 (toll free)

For more information about PLT:

2016

2015

2014

For information on PLT Payments, Administration and Tax Relief:

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