Consultations: Changes to the Provincial Land Tax

This page was published under a previous government and is available for archival and research purposes.

The 2015 Ontario Budget announced Provincial Land Tax (PLT) rate changes for 2015 and 2016. This is an important first step toward creating a fair and modern PLT system that will reduce tax inequities.

What are the 2015 changes for residential PLT?

  • For residential taxpayers, the PLT rates would be adjusted by $10 per $100,000 of the assessed value of their properties in 2015.
Residential Class PLT Rates for 2015
Schoolboard Areas Non Schoolboard Areas
Residential/Multi-residential 0.001717 0.000354
Farm/Managed Forest 0.000429 0.000088
  • The updated 2015 PLT rates would be reflected in your final 2015 tax bill, which will be mailed in June.
  • The government will ensure that property tax relief provisions are in place for low-income seniors and low-income residents with disabilities.

How can I find out more about these PLT changes?

  • You can find more information on the Ministry of Finance’s web site. http://www.fin.gov.on.ca/en/consultations/landtaxreform/
    • Provincial Land Tax Reform: A First Step toward a Fair and Modern Land Tax System outlines the changes proposed in the 2015 Ontario Budget. It is available on the ministry’s web site, along with additional PLT background information.
  • If you cannot access the web site, please contact us at the address below to request that information be mailed to you.

What are the 2015 changes for businesses?

  • The PLT rate adjustments for business properties would be proportionate to the residential rate changes. For example, the commercial and industrial rates would be adjusted by $15 per $100,000 of assessed property value in 2015.
Business Class PLT Rates for 2015
Commercial 0.000694
Industrial 0.000542

What are the PLT changes for 2016?

  • For residential properties, the PLT rates would be adjusted by an additional $40 per $100,000 of assessed property value in 2016.
  • The PLT rate adjustments for business properties would be proportionate to the residential rate changes. For example, the commercial and industrial rates would be adjusted by an additional $65 per $100,000 of assessed property value in 2016.
  • The minimum PLT would be set at $50 annually per property beginning in 2016 to ensure that all unincorporated area property owners make a basic contribution to the cost of important services.
  • The 2015 and 2016 changes require the Building Ontario Up Act to be passed by the Legislature.

What services does PLT help pay for?

  • PLT revenue helps pay for services in unincorporated areas across the North, including policing, land ambulance, public health, and other social services.
  • The PLT collected from unincorporated area property owners covers only a portion of the total provincial expenditure on these services.

What did the PLT review involve?

  • A review of the PLT was announced in the fall of 2013.  PLT rates have not been adjusted to increase revenues since the 1950s.
  • The Ministry of Finance held 21 consultation sessions with unincorporated area representatives across northern Ontario and released a paper that summarized what we heard. We requested feedback on the paper and received numerous helpful responses.
  • In March 2015, we sent the “Provincial Land Tax Review Update” to keep you informed about the results of the review to date.

Is the PLT review finished?

  • These PLT changes would be fully implemented by 2016. However the PLT review will not end with these changes.
  • The Province will continue discussions on ways to further address tax inequities in the North and will launch a new series of consultations with northern Ontarians.

How do I contact the Provincial Land Tax Reform Office?

  • We continue to welcome input on the PLT review.

Email:
pltreformoffice@ontario.ca

Phone:
1-844-637-6465 (toll free)

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