General (O. Reg. 282/98)

Assessment Act Loi sur l’évaluation foncière ONTARIO REGULATION 282/98 GENERAL Consolidation Period: From January 1, 2013 to the e-Laws currency date. Last amendment: O. Reg. 341/12. This Regulation is made in English only. SKIP TABLE OF CONTENTS CONTENTS Sections PART I INTERPRETATION Vacant Land 1-1.1 PART II CLASSES OF REAL PROPERTY Classes 2 Residential Property Class 3 Multi-Residential Property Class 4 Commercial Property Class 5 Industrial Property Class 6 Pipe Line Property Class 7 Farm Property Class 8-8.1 Managed Forests Property Class 8.2-9.7 New Multi-Residential Property Class 10 Office Building Property Class 11 Shopping Centre Property Class 12 Parking Lots and Vacant Land Property Class 13 Residual Commercial Property Class 13.1 Large Industrial Property Class 14 Professional Sports Facility Property Class 14.1 Resort Condominium Property Class 14.2 Classification of Buildings and Structures that become Vacant 15 Mobile Homes 16 Hotels 17 Application of Part 18 PART III SUBCLASSES OF REAL PROPERTY Farm Land awaiting Development 19 Vacant Land 20 Excess Land 21-22 Application of Part 23 PART III.1 EXEMPTIONS Non-Profit Hospices 23.1 PART III.2 EXEMPTION FROM TAXATION FOR CEMETERIES, BURIAL SITES AND CREMATORIUMS 23.2-23.5 PART IV EXEMPT CONSERVATION LAND Determination of Conservation Land 24-26 Application of Part 27 PART V DISPUTES RELATING TO THE FARM PROPERTY CLASS Definitions 29 Requests for Reconsideration under Section 39.1 of the Act 30 Appeals under Section 40 of the Act 31-32 PART V.1 ASSESSMENT OF THE MANAGED FORESTS PROPERTY CLASS AND RELATED LAND Determination of Current Value 32.1 Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class 32.2 PART VI DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS Definitions 33 Requests for Reconsideration under Section 39.1 of the Act 34 Appeals under Section 40 of the Act 35 Special Consideration if Deadline Missed 36 PART VII DISPUTES RELATING TO CONSERVATION LAND Definitions 37 Requests for Reconsideration under Section 39.1 of the Act 38 Appeals under Section 40 of the Act 39 Special Consideration if Deadline Missed 40 PART VIII ASSESSMENT OF PIPE LINES Assessed Value for Specified Years 41-41.1, 41.2 Assessed Value of Pipe Line in a Right-of-Way or Easement 42 PART VIII.1 ASSESSMENT OF RENEWABLE ENERGY INSTALLATIONS Interpretation 42.1 Renewable Energy Sources: Sun, Wind, Anaerobic Digestion of Organic Matter 42.2-42.4 Wind Turbine Towers 42.5 Systems for Energy Conservation or Energy Efficiency 42.6 PART IX MISCELLANEOUS Procedure for School Support Applications 43 Mine Tailings Management Area 43.1 Land to which Subsection 19 (5.0.1) of the Act Applies 44-44.1 Subsection 19 (5.4) of the Act — Farm Land Awaiting Development 45 Designated Airport Authority 45.1 New Residential Unit — Exempt Portion 45.2 Current Value of Hotels 45.3 Condominium Hotel Valuation 45.3.1 Residential Communities 45.4 Subsection 19 (5.2) of the Act — Current Use Valuation 46 Additional Information on Assessment Roll under Subsection 14 (1) of the Act 47-47.1 Adjustments under Section 19.1 of the Act 48-48.2 Prescribed Property Classes for the Purposes of Subsection 19.1 (2) of the Act 49 Appeals 50 PART IX.1 TABLES RE ASSESSMENT OF MANAGED FORESTS PROPERTY CLASS Table 1 Managed forest values by geographic area and land band Table 2 Managed forest values by land band PART X TABLES RE ASSESSMENT OF PIPE LINES Table 1 Offshore pipe lines — 2013 to 2016 taxation years Table 2 Plastic field gathering pipe lines and plastic gas distribution pipe lines — 2013 to 2016 taxation years Table 3 Pipe lines other than those to which table 1 or 2 applies — 2013 to 2016 taxation years Table 4 Depreciation rates for offshore pipe lines — 2013 to 2016 taxation years Table 5 Pipe lines other than those to which table 4 applies — 2013 to 2016 taxation years PART I INTERPRETATION Vacant Land 1. (1) The following land, if it is not being used, is vacant land for the purposes of this Regulation: 1. Land that has no buildings or structures on it. 2. Land upon which a building or structure is being built. 3. Land upon which a building or structure has been built if no part of the building or structure has yet been used. 4. Land upon which a building or structure has been built if the building or structure is substantially unusable. O. Reg. 282/98, s. 1 (1). (2) For greater certainty, any occupation of a building or structure is a use for the purposes of paragraph 3 of subsection (1) and once a building or structure has been occupied the land upon which the building or structure is located cannot be vacant land unless the building or structure becomes substantially unusable. O. Reg. 282/98, s. 1 (2). (3) A portion of a parcel of land is vacant land for the purposes of this Regulation if, (a) there is no building or structure on the portion of the parcel or there is a building or structure on the portion but no part of the building or structure has yet been used; (b) there is a building or structure on the rest of the parcel; and (c) the portion of the parcel is zoned for a kind of development that is different from the development on the rest of the parcel. O. Reg. 282/98, s. 1 (3). 1.1 Revoked: O. Reg. 575/06, s. 1. PART II CLASSES OF REAL PROPERTY Classes 2. The following classes of real property are prescribed for the purposes of the Act: 1. The residential property class. 2. The multi-residential property class. 3. The commercial property class. 4. The industrial property class. 5. The pipe line property class. 6. The farm property class. 7. The managed forests property class. 8. The new multi-residential property class. 9. The office building property class. 10. The shopping centre property class. 11. The parking lots and vacant land property class. 12. The large industrial property class. 13. The professional sports facility property class. O. Reg. 282/98, s. 2; O. Reg. 174/00, s. 1; O. Reg. 363/03, s. 1. Residential Property Class 3. (1) The residential property class consists of the following: 1. Land used for residential purposes that is, i. land that does not have seven or more self-contained units, ii. a unit or proposed unit, as defined in the Condominium Act, iii. land owned by a co-operative, as defined in the Co-operative Corporations Act, the primary object of which is to provide housing to its members or land leased by such a co-operative if the term of the lease is at least 20 years, iv. subject to subsection (2), land with seven or more self-contained units owned by a corporation with or without share capital each shareholder or member of which has a right, by virtue of being a shareholder or member of the corporation, to occupy one of the units, v. subject to subsection (2), land with seven or more self-contained units owned by individuals only, each of whom has an undivided interest in the land and a right, arising from a contract with the other owners, to occupy one of the units, if at least half the units are occupied by the owners with a right to occupy them, vi. land with self-contained units, organized as what is commonly known as a timeshare, that, A. is owned by persons, each of whom has an undivided interest in the land and a right to occupy a unit on a periodic basis for at least one week at a time, or B. is leased by persons, for terms of at least 20 years, each of whom has a right to occupy a unit on a periodic basis for at least one week at a time, vii. a group home as defined in subsection 166 (1) of the Municipal Act, 2001, viii. a care home, as defined in the Tenant Protection Act, 1997, that does not have seven or more self contained units and that is not included in the commercial property class under paragraph 2 of section 5, ix. land used for residential purposes on a seasonal basis, including campgrounds, x. land with self-contained units, organized as what is commonly known as a life lease project, in respect of which individuals (referred to in this subparagraph as “purchasers”) have each entered into an agreement to purchase a right (referred to in this subparagraph as the “life lease interest”) to occupy a unit for residential purposes within the project, if, A. the term, not including renewals, of the life lease interest is equal to or greater than 20 years or is equal to the lifetime of the purchasers, B. the purchasers have made one or more payments to the owner of the land on account of the purchase, and C. the purchasers have a right to sell, transfer or otherwise dispose of the life lease interest in a manner determined under the terms of the agreement for the purchase, xi. land that is a municipally-licensed rooming house, xii. a recreational facility that is operated on a not-for-profit basis, if the use of the facility is restricted to residents of units in a residential subdivision, land-lease community or condominium or townhouse complex, as well as their guests, and if the facility is not open to the general public. xiii. Revoked: O. Reg. 1/12, s. 1. xiv. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010. Note: Paragraph 1, as made by subsection 1 (1) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. See: O. Reg. 356/00, s. 1 (4). 2. Land not used for residential purposes that is, i. farm land to which subsection 19 (5) of the Act applies for the taxation year for which the land is being classified, other than land in the farm property class or land prescribed under section 44, ii. land used by a non-profit organization for child care purposes that is either, A. land owned by the organization, or B. land leased by the organization, other than land that would otherwise be in the commercial property class or the industrial property class, iii. land owned by a religious organization other than land occupied by a tenant and used for a commercial activity, iv. land owned and occupied by a non-profit service organization, a non-profit private club, a non-profit cultural organization or a non-profit recreational sports club, other than land used as a golf course or ski resort, v. land owned by a conservation authority, other than land occupied by a tenant and used for a commercial activity or land used as a golf course or ski resort, vi. land used as a golf course, including buildings or structures used for the purpose of maintaining the golf course, but not including any other buildings and structures and the land used in connection with those other buildings or structures, vii. land used as a driving range for at least four consecutive months a year but not including any buildings and structures and the land used in connection with those buildings or structures, viii. land used as a ski resort, including ski-lifts and buildings or structures used for the purpose of maintaining ski hills or trails, but not including any other buildings and structures and the land used in connection with those other buildings or structures, ix. vacant land principally zoned for residential development but not principally zoned for multi-residential development, x. buildings used exclusively for the purposes of storing private aircraft and land on which those buildings are located, xi. land used to provide horse trail rides or horse riding lessons to the public. Note: Subparagraph 2 iv, as amended by subsection 1 (2) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. See: O. Reg. 356/00, s. 1 (4). 3. For the 2000 and subsequent taxation years, the portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act that is not in the farm property class or the industrial property class. O. Reg. 282/98, s. 3 (1); O. Reg. 351/99, s. 1; O. Reg. 356/00, s. 1 (1, 2); O. Reg. 54/01, s. 1 (1); O. Reg. 362/03, s. 1; O. Reg. 363/03, s. 2 (1-3); O. Reg. 198/04, s. 2; O. Reg. 100/05, s. 1 (1); O. Reg. 536/05, s. 1; O. Reg. 212/07, s. 1; O. Reg. 528/07, s. 1; O. Reg. 372/10, s. 1; O. Reg. 1/12, s. 1. (2) Land described in subparagraph iv or v of paragraph 1 of subsection (1) is included in the residential/farm property class for 1999, 2000, 2001 or 2002 or in the residential property class for 2003 or a later taxation year only if the land was included in the residential/farm property class for the 1998 taxation year under subparagraph iv or v of paragraph 1 of subsection (1) as it read on December 31, 2002. O. Reg. 363/03, s. 2 (4). (2.1) In subparagraph 2 iv of subsection (1), “cultural organization” means an organization that is established and maintained for cultural activities for Canadians of a specific ethnic origin, including First Nations peoples; “service organization” means an organization whose primary function is to provide services to promote the welfare of the community and not only to benefit its members. O. Reg. 356/00, s. 1 (3). Note: Subsection (2.1), as made by subsection 1 (3) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years. See: O. Reg. 356/00, s. 1 (4). (3) In subparagraph vii of paragraph 2 of subsection (1), “driving range” means an outdoor practice area for driving golf balls. O. Reg. 282/98, s. 3 (3). (4) In subparagraph 2 x of subsection (1), “private aircraft” means an aircraft that is owned by one or more individuals and used exclusively for the recreational purposes of the owner or owners and not for any commercial purposes. O. Reg. 54/01, s. 1 (2). (5) If the assessment corporation requests the owner of land to verify that all aircraft stored in buildings are private aircraft, the owner shall do so before the land and buildings are classified in the residential property class under subparagraph 2 x of subsection (1). O. Reg. 54/01, s. 1 (2); O. Reg. 363/03, s. 2 (5). (6) Subparagraph 2 xi of subsection (1) applies to the 2004 and subsequent taxation years. O. Reg. 100/05, s. 1 (2). Multi-Residential Property Class 4. (1) The multi-residential property class consists of the following: 1. Land used for residential purposes that has seven or more self-contained units other than land included in the residential property class under paragraph 1 of subsection 3 (1). 2. Vacant land principally zoned for multi-residential development. O. Reg. 282/98, s. 4 (1); O. Reg. 363/03, s. 3. (2) Land in the new multi-residential property class is not included in the multi-residential property class. O. Reg. 282/98, s. 4 (2). Commercial Property Class 5. (1) The commercial property class consists of the following: 1. Land and vacant land that is not included in any other property class. 2. A care home, as defined in the Tenant Protection Act, 1997, to which that Act does not apply, that is operated with the intention of generating a profit and that does not have seven or more self-contained units. 3. If a portion of land is in the office building property class, any other portion of the land that is not included in any other property class. 4. If a portion of land is in the shopping centre property class, any other portion of the land that is not included in any other property class. O. Reg. 282/98, s. 5. (1.1) Revoked: O. Reg. 575/06, s. 2. (2) For the 2000 and subsequent taxation years, a building that is used exclusively for storage purposes at the site where manufacturing, production or processing takes place is included in the commercial property class if the building is, (a) not attached to a building or structure or portion of a building or structure that is included in the industrial property class; or (b) linked to a building or structure or portion of a building or structure that is included in the industrial property class by means of a minimal connection or corridor constructed only for the purpose of moving material or goods between the buildings. O. Reg. 356/00, s. 2. (3) For 2005 and subsequent years, the following land shall be included in the commercial property class but only if the land is owned by the University of Windsor and occupied by DaimlerChrysler Canada Inc.: 1. The University of Windsor/DaimlerChrysler Canada Automotive Research and Development Centre located at 3939 Rhodes Drive in the City of Windsor and having assessment roll number 37 39 070 301 06500 0000 and the legal description Concession 3, Parts of Lots 103-105 designated as Part 1 on Registered Plan 12R-8104, as set out on the assessment roll. O. Reg. 399/04, s. 1. Industrial Property Class 6. (1) The industrial property class consists of the following: 1. Land used for or in connection with, i. manufacturing, producing or processing anything, ii. research or development in connection with manufacturing, producing or processing anything, iii. storage, by a manufacturer, producer or processor, of anything used or produced in such manufacturing, production or processing if the storage is at the site where the manufacturing, production or processing takes place, or iv. retail sales by a manufacturer, producer or processor of anything produced in manufacturing, production or processing, if the retail sales are at the site where the manufacturing, production or processing takes place but are not on land to which section 44 applies. 2. Vacant land principally zoned for industrial development. O. Reg. 282/98, s. 6 (1); O. Reg. 536/05, s. 2. (2) The following are included in the industrial property class: 1. Land used to manufacture or transform electricity. 2. For the 1998 and 1999 taxation years, land used for mining, quarrying, producing oil or gas or extracting anything from the earth. 2.1 For the 2000 and subsequent taxation years, land used for mining, producing oil or gas or extracting anything from the earth. This paragraph does not apply to, i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or ii. land that would be required to be licensed under Part II the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act. 2.2 For the 2000 and subsequent taxation years, the portion of, i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or ii. land that would be required to be licensed under Part II of the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act, that is used for, iii. extracting anything from the earth, iv. excavating, v. processing extracted or excavated material, vi. stockpiling extracted or excavated material, or vii. stockpiling overburden. 2.3 For the 2000 and subsequent taxation years, roadways and structures on a portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act if the roadway or structure is used in connection with an activity listed in paragraph 2.2. 3. Shipyards and dry docks. 4. Elevators used to receive, store, clean, treat or transfer feed for livestock or grain. 5. A sewage or water treatment plant other than a plant owned by a commission as defined in subsection 27 (1) of the Act. O. Reg. 282/98, s. 6 (2); O. Reg. 351/99, s. 2. (3) A building used exclusively for office or administrative purposes is not included in the industrial property class unless it is attached to a building or structure included in the industrial property class. O. Reg. 282/98, s. 6 (3). (3.1) Revoked: O. Reg. 356/00, s. 3. (4) Land in the large industrial property class is not included in the industrial property class. O. Reg. 282/98, s. 6 (4). Pipe Line Property Class 7. The pipe line property class consists of pipe lines within the meaning of subsection 25 (1) of the Act. O. Reg. 282/98, s. 7. Farm Property Class 8. (1) The farm property class consists of land determined in accordance with this section and section 8.1 to be farmland. O. Reg. 499/99, s. 1 (1); O. Reg. 363/03, s. 4 (1). (2) Land used for farming, including outbuildings is farmland for a taxation year if the following requirements are satisfied: 1. A farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land. 2. Subsection 19 (5) of the Act applies to the land for the taxation year but the land is not land to which section 44 applies. 3. The land is owned by, i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv. a non-profit corporation without share capital, including a co-operative corporation under the Co operative Corporations Act, more than 50 per cent of whose members are individuals described in subparagraph i, v. a trust more than 50 per cent of whose beneficiaries are individuals described in subparagraph i, or vi. a corporation that does not issue shares and does not have members. 4. For the 1999 and 2000 taxation years, if the person carrying on the farming business was required to file a completed farming business registration form under the Farm Registration and Farm Organizations Funding Act, 1993 in the year before the taxation year, i. the person carrying on the farming business filed the form as required and was issued a registration number, and ii. if the owner of the land is not the person carrying on the farm business, the owner applied to have the land classified as farmland and the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs. 5. For the 1999 and 2000 taxation years, if paragraph 4 does not apply because an order was made under section 22 of the Farm Registration and Farm Organizations Funding Act, 1993 that filing be waived, the owner of the land applied to have the land classified as farmland and the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs. However, the owner is not required to apply if the owner is the person carrying on the farming business. 6. For the 1999 and 2000 taxation years, if paragraph 4 does not apply because the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993, the owner of the land applied to have the land classified as farmland, the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs and the requirements set out in subsection (3) are met. 7. For the 2001 and subsequent taxation years, other than the 2013 taxation year, the person carrying on the farming business was issued a registration number under the Farm Registration and Farm Organizations Funding Act, 1993 in the year before the taxation year, unless an order was made under section 22 of that Act that the person is not required to file a farming business registration form. 7.1 For the 2013 taxation year, the person carrying on the farming business has an annual gross income from the farming business that is equal to or exceeds the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 8. For the 2001, 2002 and 2003 taxation years, if paragraph 7 does not apply because the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993, the owner of the land applied to have the land classified as farmland, the application was made before September 1 in the year before the taxation year on a form approved by the Administrator and the requirements set out in subsection (3) are met. 9. If the taxation year is the 2004 or a subsequent taxation year and paragraph 7 or 7.1, as the case may be, does not apply because the annual gross income of the farming business is less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 or because the farming business commenced during the taxation year, the requirements set out in subsection (3) are met. O. Reg. 282/98, s. 8 (2); O. Reg. 499/99, s. 1 (2-4); O. Reg. 363/03, s. 4 (2); O. Reg. 419/04, s. 1 (1, 2); O. Reg. 536/05, s. 3; O. Reg. 288/12, s. 1. (3) For the purposes of paragraphs 6 and 9 of subsection (2), the requirements that must be met are the requirements set out in one of the following paragraphs: 1. In the opinion of the Minister of Agriculture and Food, i. the year to which the annual gross income from farming relates was not a normal production year for the farming business, and ii. the annual gross income of the farming business for that year would have been equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 if the year had been a normal production year for the farming business. 2. The person carrying on the farming business owns the land and, i. the farming business provided an annual gross income that is more than zero, ii. there is a period of at least 10 years, A. in which each year is a year in which the owner or his or her spouse owned the land and carried on the farming business, and B. in which either the owner or his or her spouse qualified for each year under the farm tax rebate program established under O.C. 3033/90 in respect of the land or the land was in the farmlands property class, and iii. the age or illness of the owner or his or her spouse or the death of the owner’s spouse was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 3. If the taxation year is the 2004 or a subsequent taxation year, a farming business commenced during the taxation year and the gross income from the farming business for the year to which the annual gross income from farming relates is equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. O. Reg. 282/98, s. 8 (3); O. Reg. 105/00, s. 1 (1); O. Reg. 419/04, s. 1 (3-5); O. Reg. 307/05, s. 1 (1). (4) For the 2001 and subsequent taxation years, land used for farming is farmland if, (a) it is owned by a conservation authority and subsection 19 (5) of the Act applies to the land; (b) it is owned by the Agricultural Rehabilitation and Development Directorate of Ontario; or (c) it was owned by the Agricultural Rehabilitation and Development Directorate and was transferred to and is owned by the Association of Community Pastures. O. Reg. 45/02, s. 1. (4.1) Despite subsection (2), land used for farming, including outbuildings, is farmland for 2003 or a subsequent taxation year if, (a) the land is owned by Her Majesty in right of Canada or a province, a Crown agent, a corporation owned, controlled or operated by the Crown, a municipality or a local board; (b) a farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land by a tenant of the land; (c) subsection 19 (5) of the Act applies to the land for the taxation year; and (d) the provisions of paragraphs 7 and 8 of subsection (2) are satisfied in respect of the land for the taxation year. O. Reg. 363/03, s. 4 (3). (5) For the 1998 taxation year, subsections (2) and (3) do not apply. For that taxation year, land, other than land owned by a conservation authority or the Agricultural Rehabilitation and Development Directorate of Ontario, is farmland if the owner or the owner’s spouse qualified under the farm tax rebate program established under O.C. 3033/90 in respect of the land for the 1997 taxation year. O. Reg. 282/98, s. 8 (5); O. Reg. 105/00, s. 1 (2); O. Reg. 307/05, s. 1 (2). (5.1) For 2004 and subsequent taxation years, land that is used to process maple sap is included in the farm property class if the following conditions are satisfied: 1. The land would be included in the farm property class if it were not used to process maple sap. 2. The maple sap is processed on the land into pure maple syrup or other pure maple products that contain no additives or preservatives. 3. At least 50 per cent of the maple sap processed on the land has been tapped from trees on land owned or leased by the farmer. O. Reg. 286/04, s. 1. (5.2) For the purposes of subsection (5.1), the processing of maple sap includes the bottling or other packaging of pure maple syrup or pure maple products. O. Reg. 286/04, s. 1. (5.3) Revoked: O. Reg. 1/12, s. 2. (5.4) For 2009 and subsequent taxation years, land that is used to process sour cherries is included in the farm property class if the following conditions are satisfied: 1. The land would be included in the farm property class if it were not used to process sour cherries. 2. The processing activities that occur on the land include cleaning, de-stemming, pitting, preserving or packing the sour cherries, but not the manufacture of products from sour cherries. 3. At least 50 per cent of sour cherries processed on the land had been harvested from trees on land owned or leased by the processor, or where the processor is a co-operative, on land owned or leased by its members. O. Reg. 370/09, s. 1. (5.5) For 2011 and subsequent taxation years, land that is used as temporary housing for on-farm labourers is included in the farm property class if the following conditions are satisfied: 1. The housing is situated on land to which subsection 19 (5) of the Act applies and which is included in the farm property class. 2. The housing is not occupied on a year-round basis. O. Reg. 491/10, s. 1. (6) In this section, “annual gross income” means the annual gross income as determined under subsection 1 (2) of Ontario Regulation 723/93 under the Farm Registration and Farm Organizations Funding Act, 1993; “spouse” has the same meaning as in Part III of the Family Law Act. O. Reg. 282/98, s. 8 (6); O. Reg. 105/00, s. 1 (3); O. Reg. 307/05, s. 1 (3). 8.1 (1) With respect to the 2001 and 2002 taxation years, land located in the city, regional municipality, geographic county or district set out in Column 1 of the Table to this section belongs to the farmlands property class only if the owner has complied with this section and section 8. O. Reg. 363/03, s. 5 (1). (1.1) With respect to the 2003 and subsequent taxation years, land located in the municipality or district set out in Column 1 of the Table to this section belongs to the farm property class only if the owner has complied with this section and section 8. O. Reg. 363/03, s. 5 (1). (2) An owner who wishes to have land classified as belonging to the farmlands property class or farm property class with respect to a taxation year shall apply for the classification to the Administrator. O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (2). (3) Subject to subsection (4), an application made with respect to a taxation year shall be made, on a form approved by the Administrator, on or before the date in the year before the taxation year that is set out in Column 2 of the Table opposite to the name of the municipality or district set out in Column 1 in which the land is located. O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (3). (3.1) Subject to subsection (4), if an application has been made under subsection (3) and the applicant’s land has been classified as belonging to the farmlands property class for a taxation year before 2003 or to the farm property class for the 2003 or a subsequent taxation year, no application need be made to have the land classified as belonging to the farm property class for taxation years after 2002. O. Reg. 363/03, s. 5 (4). (4) If either of the following changes occurs after the date the application was required under subsection (3) and before August 31 of the following year or during any subsequent 12-month period, an owner whose land is classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the farm property class shall notify the Administrator on or before the September 1 following the change: 1. There is a change in eligibility of the land for classification as farmland under paragraph 1, 2 or 3 of subsection 8 (2). 2. There has been a change in information contained in the most recent application made under this section. O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (5). (5) Upon making an application under this section, the owner must, (a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the determination of whether the land should continue to be classified as farmland; and (b) co-operate with the person carrying out the inspection under clause (a). O. Reg. 499/99, s. 2. (6) At any time after the Administrator determines, upon an application under this section, that land should be classified as farmland, the Administrator may conduct audits to verify that the land continues to be eligible to be classified as farmland and the owner must, (a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the verification of whether the land should continue to be classified as farmland; (b) co-operate with the person carrying out the inspection under clause (a); and (c) submit further information or documents as may be required by the Administrator in order to assist in the verification. O. Reg. 499/99, s. 2. (7) If an owner does not comply with subsection (5) or (6), the land will cease to be classified as farmland in the following taxation year. O. Reg. 499/99, s. 2. (8) The Administrator may permit a person to file an application on or before December 31 of the taxation year rather than on or before the date required under subsection (3) or (4) if, in the Administrator’s opinion, there are mitigating circumstances explaining why the application could not be made before the earlier deadline. O. Reg. 499/99, s. 2; O. Reg. 419/04, s. 2. (9) In this section, “Administrator” has the same meaning as in Part V. O. Reg. 499/99, s. 2. TABLE Column 1 Column 2 Toronto C May 31 Durham R May 31 Halton R May 31 Haldimand-Norfolk R May 31 Hamilton-Wentworth R May 31 Niagara R May 31 Ottawa-Carleton R April 30 Peel R May 31 Sudbury R June 30 Waterloo R May 31 York R May 31 Brant Co May 31 Bruce Co June 30 Dufferin Co May 31 Elgin Co May 31 Essex Co June 30 Frontenac Co April 30 Grey Co June 30 Haliburton Co June 30 Hastings Co May 31 Huron Co June 30 Kent Co June 30 Lambton Co June 30 Lanark Co April 30 Leeds and Grenville Co April 30 Lennox and Addington Co May 31 Middlesex Co June 30 Northumberland Co May 31 Oxford Co May 31 Perth Co May 31 Peterborough Co May 31 Prescott and Russell Co April 30 Prince Edward Co May 31 Renfrew Co April 30 Simcoe Co June 30 Stormont, Dundas and Glengarry Co April 30 Victoria Co May 31 Wellington Co May 31 Algoma D June 30 Cochrane D June 30 Kenora D June 30 Manitoulin D June 30 Muskoka D June 30 Nipissing D June 30 Parry Sound D June 30 Rainy River D June 30 Thunder Bay D June 30 Timiskaming D June 30 O. Reg. 499/99, s. 2. Managed Forests Property Class 8.2 In this section and sections 9 to 9.7, “Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under Part VI (“Disputes Relating to the Managed Forests Property Class”); “approved managed forest plan” means a managed forest plan that is approved by a managed forest plan approver as having been prepared in accordance with the Ontario government publication published in 2006 titled “Ontario Managed Forest Tax Incentive Program Guide”; “designated government agent” means a person described as the designated government agent in the Ontario government publication published in 2006 titled “Ontario Managed Forest Tax Incentive Program Guide”; “managed forest plan approver” means a person designated by the Minister as a managed forest plan approver. O. Reg. 406/06, s. 1. 9. (1) The managed forests property class consists of eligible land determined in accordance with this section and sections 9.1 to 9.7 to be managed forest land. O. Reg. 282/98, s. 9 (1); O. Reg. 406/06, s. 2 (1). (2) Land that is covered by a forest, and including outbuildings used for forest operations, is eligible land if the following requirements are satisfied: 1. The land is owned by, i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, i.1 two or more individuals as joint tenants or tenants in common if 50 per cent or more of the beneficial interest in the land is held by persons described in subparagraph i, ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv. a conservation authority, or v. a trust established by a person described in subparagraph i or ii, a partnership described in subparagraph iii or a conservation authority, but only if 50 per cent or more of the beneficial interest in the trust property is held by those persons, partnerships or conservation authorities. 2. The forest including any area included under subsections (3) and (4) is at least four hectares in size. 3. The land is all or part of a single parcel of land or, if the land consists of land from more than one parcel, the forest on land in each parcel satisfies the requirement in paragraph 2. 4. Subject to subsections (3) and (4), the forest has, per hectare, at least, i. 1,000 trees of any size, ii. 750 trees that, at a height of 11/3 metres, are more than 5 centimetres in diameter, iii. 500 trees that, at a height of 11/3 metres, are more than 12 centimetres in diameter, or iv. 250 trees that, at a height of 11/3 metres, are more than 20 centimetres in diameter. 5. The land is not licensed under the Aggregate Resources Act or zoned for aggregate extraction if that Act does not apply to the land. O. Reg. 282/98, s. 9 (2); O. Reg. 406/06, s. 2 (2-4); O. Reg. 394/08, s. 1. (3) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a) if the area does not exceed 10 per cent of the forest area on the land or parcel that satisfies the requirements described in paragraph 4 of subsection (2); and (b) if the area contributes to the objectives set out in the approved managed forest plan for the forest. O. Reg. 406/06, s. 2 (5). (4) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a) if the area cannot support trees through normal forest management activities because of natural constraints; (b) if the area does not exceed 25 per cent of the total area of the eligible land, excluding any area that forms part of the eligible land by virtue of subsection (3); and (c) if the area contributes to the objectives set out in the approved managed forest plan for the forest. O. Reg. 406/06, s. 2 (5). (5) Eligible land is managed forests land for a taxation year if the requirements set out in subsection (6), (7) or (8) or section 9.3 are satisfied. O. Reg. 406/06, s. 2 (5). (6) If the eligible land was not classified as managed forests land for the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if an application under section 9.1 is approved. O. Reg. 406/06, s. 2 (5). (7) If the eligible land was classified as managed forests land for the previous year and if an application under section 9.2 or 9.4 to have the classification continued was required during the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if the application was approved. O. Reg. 406/06, s. 2 (5). (8) If the eligible land was classified as managed forests land for the previous year but no application under section 9.2 was required during the previous year, the eligible land is managed forests land for a year covered by the approved managed forest plan. O. Reg. 406/06, s. 2 (5). (9)-(12) Revoked: O. Reg. 406/06, s. 2 (5). 9.1 (1) If the owner of eligible land wishes to have it classified as managed forests land for a taxation year and if the land was not so classified for the previous taxation year, the owner shall apply in accordance with this section to have it classified as managed forests land. O. Reg. 406/06, s. 3. (2) For 2008 and subsequent taxation years, the owner shall submit the completed application on or before June 30 of the previous year and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) For the 2007 taxation year, the owner shall submit the completed application on or before August 31, 2006 and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. 9.2 (1) If the owner of eligible land that is classified as managed forests land wishes to have the classification continued after the expiry of the approved managed forest plan that was submitted with the most recent prior application for classification of the land as managed forests land, the owner shall apply in accordance with this section to have the classification continued. O. Reg. 406/06, s. 3. (2) The owner shall submit the completed application on or before July 31 of the year preceding the year in which the approved managed forest plan expires, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (4) This section applies with respect to 2008 and subsequent taxation years. O. Reg. 406/06, s. 3. 9.3 (1) This section applies, despite subsections 9 (7) and (8), if eligible land was classified as managed forests land pursuant to an application that was submitted before January 1, 2006. O. Reg. 406/06, s. 3. (2) If the land was classified as managed forests lands pursuant to an application that was submitted prior to 2001, the land is not classified as managed forests land for 2006 unless the owner submits a completed application on or before August 31, 2006, and the application satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) If the land was classified as managed forests land pursuant to an application that was submitted after 2000, the approved managed forest plan in effect for 2005 is deemed to expire at the end of the fifth year after the year in which the application was made, and the land shall continue to be classified as managed forests land for the extended term of the plan. O. Reg. 406/06, s. 3. (4) Despite subsection (3), the approved managed forest plans in effect for 2005 are deemed to expire at the end of the tenth year after the year in which the application referenced in subsection (3) was made and the land shall continue to be classified as managed forests land for the extended term of the plan if the owner applies in accordance with subsection (5). O. Reg. 406/06, s. 3. (5) The owner shall submit the completed application on or before August 31, 2006, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (6) Subject to subsection 9.7 (2), the Administrator shall approve an application under this section that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. 9.4 (1) If managed forests land changes owners, the land ceases to be classified as managed forests land. O. Reg. 406/06, s. 3. (2) The new owner of the land may submit an application to continue the classification of the land as managed forests land, and the application must satisfy the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (3) The deadline for making an application under subsection (2) is the earlier of December 31 of the year in which the land is transferred to the new owner or 90 days after the land is transferred to the new owner. O. Reg. 406/06, s. 3. (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5. O. Reg. 406/06, s. 3. (5) If the application is approved, (a) the classification of the land is deemed, despite subsections (1) and 9 (7), to have continued without interruption for the entire year in which the application was made; and (b) the approved managed forest plan in effect immediately before the land was transferred to the new owner applies for the entire year in which the application was made. O. Reg. 406/06, s. 3. 9.5 For the purposes of subsections 9.1 (2), 9.2 (2), 9.3 (2) and (5) and 9.4 (2), the application must satisfy the following requirements: 1. The application must be made in a form approved by the Administrator and must be submitted to a designated government agent. 2. In the application, the owner must state that the land is eligible land. 3. In the application, the owner must agree to the following: i. To provide, A. an approved forest management plan for the land for a term of 10 years commencing the year after the year in which the application is made, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.1 (2), 9.2 (2), 9.3 (2) or 9.4 (2), or B. a copy of the approved forest management plan in effect for 2005, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.3 (5). ii. To manage the forest in accordance with the plan. iii. To allow a person selected by the Minister of Natural Resources to inspect the land and to inspect documents relating to the land to ensure that the land remains eligible land and to ensure that the forest is and has been managed in accordance with the plan. iv. To co-operate with the person in the course of the inspection. 4. In the application the owner must state, i. in an application under subsection 9.1 (2), if the land was classified as a managed forests for a year other than the previous taxation year and if the ownership of the land has not changed since then, that the land was managed in accordance with the approved managed forest plan during the term of the plan and that the owner did not fail to do anything which the owner agreed to do in the previous application, ii. in an application under subsection 9.2 (2) or 9.3 (2) or (5), that the land has been managed in accordance with the approved managed forest plan during the period since the date of the most recent prior application for classification of the land as managed forests land, and that the owner has not failed to do anything which the owner agreed to do in that application. O. Reg. 406/06, s. 3. 9.6 (1) The owner of managed forests land must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the most recent prior application under section 9.1, 9.2 or 9.4 for classification of the land as managed forests land. O. Reg. 406/06, s. 3. (2) If the land was continued as managed forests land under subsection 9.3 (4), the owner must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the application referred to in subsection 9.3 (3), but only if the fifth year is 2008 or a subsequent year. O. Reg. 406/06, s. 3. (3) The owner must submit the progress report to the Minister and the report must be prepared in a form acceptable to the Minister. O. Reg. 406/06, s. 3. (4) The owner shall notify the designated government agent if any of the following events occurs and shall give the designated government agent the particulars of the event: 1. A change that relates to the eligibility of the land for classification as managed forests land. 2. A sale of any portion of the land, including the proposed date of the transfer. 3. A change in any of the information contained in the most recent application for classification. 4. An increase or decrease in the size of the forest. O. Reg. 406/06, s. 3. 9.7 (1) Land ceases to be classified as managed forests land if, (a) it is not managed in accordance with the approved managed forest plan; (b) the owner fails to do anything which the owner agreed to do in the application under section 9.5; or (c) the requirements described in section 9.6 are not satisfied. O. Reg. 406/06, s. 3. (2) The Administrator may refuse to approve an application to classify land as managed forests land, (a) if the land ceased under subsection (1) to be classified as managed forests land after the date of the most recent prior application by the same owner in respect of the land; and (b) if the Administrator has determined that there is reason to believe that the owner would not manage the land in accordance with the approved managed forest plan, or would fail to satisfy the owner’s obligations described in section 9.5 or 9.6. O. Reg. 406/06, s. 3. New Multi-Residential Property Class 10. (1) The new multi-residential property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the new multi-residential property class apply within the municipality. O. Reg. 282/98, s. 10 (1); O. Reg. 198/04, s. 4. (2) The new multi-residential property class consists of land that would otherwise be in the multi-residential property class but that satisfies the following requirements: 1. The units on the land have been built or converted from a non-residential use pursuant to a building permit issued after the by-law adopting the new multi-residential property class was passed. 2. Revoked: O. Reg. 45/02, s. 2 (1). O. Reg. 282/98, s. 10 (2); O. Reg. 45/02, s. 2 (1). (2.1) Despite paragraph 1 of subsection (2), the land owned by Ewart Angus Homes Inc. that is located at 268 Merton Street in the City of Toronto and has assessment roll number 19 04 103 050 02200 0000 is included in the new multi-residential property class commencing with the 2005 taxation year if the land would otherwise be in the multi-residential property class. O. Reg. 365/05, s. 1. (3) Subject to subsections (4), (5) and (6), land ceases to be included in the new multi-residential property class after it has been classified in that class for 35 taxation years. O. Reg. 45/02, s. 2 (2). (4) If land was included in the new multi-residential property class pursuant to a by-law passed by the council of a municipality in respect of a tax year prior to 2002, the land ceases to be included in the new multi-residential property class after it is classified in that class for eight years. O. Reg. 45/02, s. 2 (2). (5) The council of a municipality may provide by by-law that subsection (4) does not apply within the municipality. O. Reg. 45/02, s. 2 (2). (6) The council of a municipality may pass a by-law opting to have the new multi-residential property class cease to apply within a municipality. O. Reg. 45/02, s. 2 (2). (7) A by-law referred to in subsection (6) shall not affect the classification of land for which a building permit has been issued before the by-law comes into force. O. Reg. 45/02, s. 2 (2). Office Building Property Class 11. (1) The office building property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the office building property class apply within the municipality. O. Reg. 282/98, s. 11 (1); O. Reg. 198/04, s. 5 (1). (2) The office building property class consists of the rentable area of an office building that would otherwise be in the commercial property class that exceeds 25,000 square feet. O. Reg. 282/98, s. 11 (2). (3) For the purposes of subsection (2), “office building” means, (a) a building that is used primarily for offices, (b) the part of a building that, but for this section, would otherwise be classified in the commercial property class if that part of the building is used primarily for offices. O. Reg. 282/98, s. 11 (3). (4) If all of the land the office building is part of is in the commercial property class and the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following: where, “Share of assessed value” means the assessed value of the land in the office building property class; “Assessed value of land” means the assessed value of the land; “Rentable area” means the rentable area, measured in square feet, of the office building and other structures on the land. O. Reg. 282/98, s. 11 (4). (5) If part of the land the office building is part of is in a class of real property other than the commercial property class or the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following: where, “Share of assessed value” means the assessed value of the land in the office building property class; “Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class; “Rentable area” means the rentable area, measured in square feet, of the parts of the office building and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class. O. Reg. 282/98, s. 11 (5). (6) For the purposes of this section, the following shall be deemed not to be in the commercial property class: 1. A hotel as defined in the Hotel Registration of Guests Act. 2. A shopping centre within the meaning of subsection 12 (3). O. Reg. 282/98, s. 11 (6). (7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International. O. Reg. 282/98, s. 11 (7). (8) The council of a municipality that passed a by-law opting to have the office building property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year. O. Reg. 282/98, s. 11 (8). (9) Revoked: O. Reg. 575/06, s. 3. Shopping Centre Property Class 12. (1) The shopping centre property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the shopping centre property class apply within the municipality. O. Reg. 282/98, s. 12 (1); O. Reg. 198/04, s. 6. (2) The shopping centre property class consists of the rentable area of a shopping centre that would otherwise be in the commercial property class that exceeds 25,000 square feet. O. Reg. 282/98, s. 12 (2). (3) The following apply for the purposes of subsection (2): 1. “Shopping centre” means, i. a structure with at least three units that are used primarily to provide goods or services directly to the public and that have different occupants, or ii. a structure used primarily to provide goods or services directly to the public if the structure is attached to a structure described in subparagraph i on another parcel of land. 2. “Shopping centre” does not include any part of an office building within the meaning of subsection 11 (3). O. Reg. 282/98, s. 12 (3). (4) If all of the land the shopping centre is part of is in the commercial property class and the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following: where, “Share of assessed value” means the assessed value of the land in the shopping centre property class; “Assessed value of land” means the assessed value of the land; “Rentable area” means the rentable area, measured in square feet, of the shopping centre and other structures on the land. O. Reg. 282/98, s. 12 (4). (5) If part of the land the shopping centre is part of is in a class of real property other than the commercial property class or the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following: where, “Share of assessed value” means the assessed value of the land in the shopping centre property class; “Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class; “Rentable area” means the rentable area, measured in square feet, of the parts of the shopping centre and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class. O. Reg. 282/98, s. 12 (5). (6) For the purposes of this section, the following shall be deemed not to be in the commercial property class: 1. A hotel as defined in the Hotel Registration of Guests Act. 2. An office building within the meaning of subsection 11 (3). O. Reg. 282/98, s. 12 (6). (7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International. O. Reg. 282/98, s. 12 (7). (8) The council of a municipality that passed a by-law opting to have the shopping centre property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year. O. Reg. 282/98, s. 12 (8). Parking Lots and Vacant Land Property Class 13. (1) The parking lots and vacant land property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the parking lots and vacant land property class apply within the municipality. O. Reg. 282/98, s. 13 (1); O. Reg. 198/04, s. 7. (2) The parking lots and vacant land property class consists of the following land that would otherwise be in the commercial property class: 1. A parcel of land used exclusively for the parking of vehicles. 2. Vacant land. 3. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located. O. Reg. 282/98, s. 13 (2). (3) The council of a municipality that passed a by-law opting to have the parking lots and vacant land property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by law opting to have the property class apply for that taxation year. O. Reg. 282/98, s. 13 (3). (4) For 2004 and subsequent years, a “railyard” mentioned in paragraph 3 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1. Land used for marshalling railway rolling stock. 2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. O. Reg. 349/03, s. 1. Residual Commercial Property Class 13.1 (1) For 2008 and subsequent years, the residual commercial property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001 or section 275 of the City of Toronto Act, 2006, only if the council has passed a by law opting to have the residual commercial property class apply within the municipality. O. Reg. 90/08, s. 1. (2) The residual commercial property class consists of land that would otherwise be in the commercial property class other than land in the office building property class, the shopping centre property class, the parking lots and vacant land property class or the professional sports facility property class whether or not the municipality had opted to have all or any of the property classes apply within the municipality. O. Reg. 90/08, s. 1. (3) The council of a municipality that has passed a by-law opting to have the residual commercial property class apply may pass a by-law opting to have the class cease to apply; however, the by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year. O. Reg. 90/08, s. 1. Large Industrial Property Class 14. (1) The large industrial property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the large industrial property class apply within the municipality. O. Reg. 282/98, s. 14 (1); O. Reg. 198/04, s. 8 (1). (2) The large industrial property class consists of the following land that would otherwise be in the industrial property class: 1. A parcel or a portion of a parcel of land that is occupied by the same single occupant, if the total exterior measured area of the building or buildings or the parts of the building or buildings that are occupied by that occupant is greater than 125,000 square feet. 2. Revoked: O. Reg. 124/04, s. 1. 3. Grain elevators that have a storage capacity of 1,000,000 bushels or more. 4. Land, the assessed value of which is greater than the total assessed value of all other land in the municipality that has passed the by-law that is in the industrial property class or that, but for this section, would otherwise be in the industrial property class. O. Reg. 282/98, s. 14 (2); O. Reg. 124/04, s. 1. (3) For the purposes of this section, “exterior measured area” means the exterior measured area of all floors including basements and mezzanines. O. Reg. 282/98, s. 14 (3). (4) The council of a municipality that passed a by-law opting to have the large industrial property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year. O. Reg. 282/98, s. 14 (4). (5) Revoked: O. Reg. 575/06, s. 4. Professional Sports Facility Property Class 14.1 (1) The professional sports facility property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council has passed a by-law opting to have the professional sports facility property class apply within the municipality. O. Reg. 174/00, s. 2; O. Reg. 198/04, s. 9. (2) Subject to subsection (3), the professional sports facility property class shall include the property identified by the following roll numbers: Item Facility Roll number 1. Corel Centre 0630 000 816 00405 0000 0630 000 816 00410 0000 0630 000 816 00415 0000 0630 000 816 00420 0000 0630 000 816 00425 0000 0630 000 816 00430 0000 0630 000 816 00435 0000 0630 000 816 00440 0000 0630 000 816 00445 0000 0630 000 816 00450 0000 0630 000 816 00455 0000 2. Air Canada Centre 1904 061 120 00120 0000 3. Maple Leaf Gardens 1904 068 050 00100 0000 4. SkyDome 1904 062 060 00100 0000 1904 062 061 01200 0000 O. Reg. 174/00, s. 2. (3) The professional sports facility property class shall not include any portion of the property where goods or services are offered to the public on a regular basis on non-event days. O. Reg. 174/00, s. 2. (4) Subsection (3) does not apply to any portion of the property, (a) used as a parking lot; or (b) occupied by food or merchandise concessions that are only open for business when an event is being staged or held on the property. O. Reg. 174/00, s. 2. (5) In this section, “non-event days” means days on which a sports event is not being held by a professional sports team that uses the property; “professional sports team” means a team that is a member of the Canadian Football League, National Basketball Association, National Hockey League, Major League Baseball or the National Lacrosse League; “services” does not include public tours of the property. O. Reg. 174/00, s. 2. (6) The council of a municipality that passed a by-law opting to have the professional sports facility property class apply may pass a by-law opting to have the class cease to apply but such by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by law opting to have the property class apply for that taxation year. O. Reg. 174/00, s. 2. (7) Paragraph 13 of section 2 and this section apply with respect to the 2000 and subsequent taxation years. O. Reg. 174/00, s. 2. Resort Condominium Property Class 14.2 (1) The resort condominium property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council has passed a by-law opting to have the resort condominium property class apply within the municipality. O. Reg. 211/05, s. 1. (2) The resort condominium property class shall include land in respect of which all of the following criteria are satisfied: 1. The land is a unit or proposed unit in a condominium. 2. The unit is self-contained and furnished and is operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days. 3. The unit is located in a local municipality with a population of 10,000 or less, as reported by Statistics Canada in the most recent official census. 4. The unit is located within the boundaries of a resort which is operated year-round and which contains, or is adjacent to, a downhill ski complex and an 18-hole golf course. 5. A special Act requires the owner of the unit to be a member of a non-profit corporation without share capital that is established or continued by the special Act. One of the corporation’s objects is the maintenance and management of the resort land for which, pursuant to the special Act and the corporation’s by-laws, the corporation has responsibility. Under the special Act, the corporation has the power to pass by laws controlling the use of that resort land. O. Reg. 211/05, s. 1. (3) The council of a municipality that passed a by-law opting to have the resort condominium property class apply may pass a by-law opting to have the class cease to apply; however, the by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year. O. Reg. 211/05, s. 1. (4) This section applies with respect to the 2005 and subsequent taxation years. O. Reg. 211/05, s. 1. (5) In this section, “proposed unit” has the same meaning as in the Condominium Act, 1998; “unit” has the same meaning as in the Condominium Act, 1998. O. Reg. 211/05, s. 1. Classification of Buildings and Structures that become Vacant 15. (1) This section applies to land if all of the following conditions are satisfied: 1. A building or structure has been built on the land. 2. All or part of the building or structure was used in the past. 3. No part of the building or structure is currently being used. O. Reg. 185/09, s. 1. (2) If the building or structure is substantially usable, the land is classified in the property class or classes in which it was classified for the previous taxation year. O. Reg. 185/09, s. 1. (3) Subject to subsection (4), if the building or structure is substantially unusable and all or part of the land was included in the residential property class immediately before it became substantially unusable, the portion of the land that was classified in the residential property class continues to be classified in the residential property class. O. Reg. 185/09, s. 1. (4) Subsection (3) applies only in determining the property class or classes of land for the 2007 or a subsequent taxation year. O. Reg. 185/09, s. 1. Mobile Homes 16. Mobile homes used for residential purposes and the land they are on are included in the residential property class and not in the multi-residential property class or the new multi-residential property class even if there are seven or more mobile homes on the land. O. Reg. 282/98, s. 16; O. Reg. 363/03, s. 6. Hotels 17. (1) A hotel is included in the commercial property class and not in any other property class. O. Reg. 282/98, s. 17 (1). (2) In this section, “hotel” means, (a) a hotel as defined in the Hotel Registration of Guests Act, or (b) land, (i) that would otherwise be in the multi-residential property class or new multi-residential property class or that is a unit as defined in the Condominium Act, 1998, and (ii) that contains one or more furnished, self-contained units operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days. O. Reg. 348/03, s. 1; O. Reg. 211/05, s. 2. (3) Clause (2) (b) applies for 2004 and subsequent years. O. Reg. 348/03, s. 1. Application of Part 18. This Part applies with respect to the 1998 and subsequent taxation years. O. Reg. 282/98, s. 18. PART III SUBCLASSES OF REAL PROPERTY Farm Land awaiting Development 19. (1) Two subclasses for farm land awaiting development are prescribed for each of the following classes of real property: 1. The residential property class. 2. The multi-residential property class. 3. The commercial property class. 4. The industrial property class. O. Reg. 282/98, s. 19 (1); O. Reg. 363/03, s. 7. (2) The first subclass for farmland awaiting development, for each class of real property, consists of land in the class of real property that satisfies the following requirements: 1. The land is used solely for farm purposes. 2. Subsection 19 (5)of the Act would have applied to the land in the absence of subsection 19 (5.4) of the Act and section 45 of this Regulation. 3. There is no building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection. O. Reg. 282/98, s. 19 (2). (3) The second subclass for farmland awaiting development, for each class of real property, consists of land in the class of real property that would be in the first subclass except that there is a building permit, as described in paragraph 3 of subsection (2), for construction on the land. O. Reg. 282/98, s. 19 (3). Vacant Land 20. (1) A subclass for vacant land is prescribed for each of the commercial property class and the industrial property class. O. Reg. 282/98, s. 20 (1). (2) The subclass for vacant land for the commercial property class consists of the following land in the commercial property class: 1. Vacant land. 2. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located. O. Reg. 282/98, s. 20 (2). (3) The subclass for vacant land for the industrial property class consists of the following land in the industrial property class: 1. Vacant land. 2. Subject to subsection (4), land used for a mine tailings management area pursuant to, i. a closure plan for a mine under the Mining Act, or ii. a licence to decommission a mine under the Nuclear Safety and Control Act (Canada), in the case of a uranium mine. O. Reg. 347/03, s. 1. (4) Despite subsection (3), land described in paragraph 2 of that subsection is included in the subclass for vacant land for the industrial property class, (a) only for 2004 and subsequent years; and (b) only if all mining activity at the mine has permanently ceased. O. Reg. 347/03, s. 1. (5) For 2004 and subsequent years, a “railyard” mentioned in paragraph 2 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1. Land used for marshalling railway rolling stock. 2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. O. Reg. 349/03, s. 2. Excess Land 21. (1) A subclass for excess land is prescribed for each of the following classes of real property: 1. The commercial property class. 2. The industrial property class. 3. The office building property class. 4. The shopping centre property class. 5. The large industrial property class. O. Reg. 45/02, s. 3. (2) The office building property class and the shopping centre property class are prescribed for the purposes of subparagraph 3 i of subsection 8 (1) of the Act and the large industrial property class is prescribed for the purposes of subparagraph 3 ii of subsection 8 (1) of the Act. O. Reg. 45/02, s. 3. (3) A portion of a parcel of land is included in the subclass for excess lands for a class of real property if, (a) it has not been developed in any way, other than to service the parcel of land; (b) it is not being used other than for farming purposes; and (c) it is in excess of the municipal requirement for any existing development elsewhere on the parcel. O. Reg. 45/02, s. 3. (4) A portion of a parcel of land is included in the subclass for excess land for the commercial property class if, (a) it is a rail yard owned and used exclusively by a railway company; and (b) no building or structure is located on it, other than railway tracks. O. Reg. 45/02, s. 3. (5) This section applies with respect to the 2001 and subsequent taxation years. O. Reg. 45/02, s. 3. 22. Revoked: O. Reg. 45/02, s. 3. Application of Part 23. This Part applies with respect to the 1998 and subsequent taxation years. O. Reg. 282/98, s. 23. PART III.1 EXEMPTIONS Non-Profit Hospices 23.1 The following conditions are prescribed for the purposes of paragraph 7.1 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used by a non-profit hospice to provide end of life care: 1. The land must be used for the purpose of providing end of life care and related supportive services for individuals with a terminal illness, and it must not be used for any other purpose. 2. The hospice must be operated by a non-profit organization. 3. The land must not be, i. a care home as defined in subsection 2 (1) of the Residential Tenancies Act, 2006, ii. a long-term care home as defined in subsection 2 (1) of the Long-Term Care Homes Act, 2007, or iii. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010. O. Reg. 403/11, s. 1. PART III.2 EXEMPTION FROM TAXATION FOR CEMETERIES, BURIAL SITES AND CREMATORIUMS 23.2 This Part applies to the 2013 taxation year and to subsequent taxation years. O. Reg. 340/12, s. 1. 23.3 For the purposes of paragraph 2 and subparagraph 3 ii.1 of subsection 3 (1) of the Act, a use of land that meets the following conditions is prescribed as a use for an ancillary purpose: 1. The use is an activity for which a licence, other than a licence of a cemetery operator, is not required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or a regulation made under paragraph 7.2 of subsection 113 (1) of that Act. 2. The use is either, i. necessarily incidental to the interment or scattering activity that takes place at the cemetery, including storage, administration and maintenance relating to the cemetery, or ii. small scale activity that is related to the interment or scattering activity that takes place at the cemetery and for which the conduct occupies no significant physical space at the cemetery. O. Reg. 340/12, s. 1. 23.4 Activities for which a licence is required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or under a regulation made under paragraph 7.2 of subsection 113 (1) of that Act are prescribed as bereavement related activities for the purposes of paragraph 2.1 of subsection 3 (1) of the Act. O. Reg. 340/12, s. 1. 23.5 (1) The following classes of cemetery properties are prescribed for the purposes of section 16.2 of the Act: 1. A cemetery property if the cemetery owner has ceased to be or has become a religious organization or a municipality. 2. A cemetery property if the cemetery land has ceased to be used for or has begun to be used for bereavement related activities described in section 23.4. O. Reg. 340/12, s. 1. (2) The owner of a cemetery property of a class prescribed in subsection (1) shall provide the assessment corporation with information regarding the change in operator and activity, including the effective date of the change and any change to the physical space used for the activity, and shall do so within 30 days of the effective date of the change. O. Reg. 340/12, s. 1. PART IV EXEMPT CONSERVATION LAND Determination of Conservation Land 24. For the purposes of paragraph 25 of subsection 3 (1) of the Act, “conservation land” means land that is eligible conservation land under section 26 of this Regulation. O. Reg. 388/04, s. 1. 25. (1) Land, excluding any portion of the land that has a building or other improvement on it, is eligible to be classified as eligible conservation land if, (a) it satisfies the requirements of subsection (2) or (3); and (b) it is maintained in a manner that contributes to the natural heritage and the biodiversity objectives for conserving the land. O. Reg. 388/04, s. 1. (2) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if it satisfies one of the following conditions: 1. The land is identified by the Minister of Natural Resources as provincially significant wetland on the basis of the wetland evaluation system set out in the Ministry of Natural Resources document entitled “Ontario Wetland Evaluation System Southern Manual” (3rd edition), dated March, 1993, as revised in May, 1994 and December, 2002, or in the Ministry of Natural Resources document titled “Ontario Wetland Evaluation System Northern Manual” (1st edition), dated March, 1993, as revised in May, 1994 and December, 2002. 2. The land is identified by the Minister of Natural Resources as a provincially significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Biological Heritage”, dated May, 1980, or in the Ministry of Natural Resources document titled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October, 1981. 3. The land is identified by the Minister of Natural Resources as habitat of a species that is listed as an endangered species in Schedule 2 to Ontario Regulation 230/08 (Species at Risk in Ontario List) made under the Endangered Species Act 2007, using the criteria set out in the Ministry of Natural Resources document entitled “Guidelines for Mapping Endangered Species Habitats under the Conservation Land Tax Incentive Program”, as it may be amended from time to time and set out in a Decision Notice posted on the environmental registry under the Environmental Bill of Rights, 1993. 4. The land is designated as an escarpment natural area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act. O. Reg. 388/04, s. 1; O. Reg. 389/08, s. 1. (3) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if the land is owned by a registered charity, within the meaning of subsection 248 (1) of the Income Tax Act (Canada), one of whose primary objectives is natural heritage conservation or by a conservation authority established under the Conservation Authorities Act and the land satisfies one of the following conditions: 1. It is designated as an escarpment protection area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act. 2. It is located within a Featured Area and contributes to the natural heritage protection objectives established for the Featured Area as set out in the “Ontario Living Legacy Land Use Strategy, July 1999”, published by the Queen’s Printer. 3. It is a natural heritage feature or area that meets the criteria of the natural heritage provisions of the Provincial Policy Statement as issued and re-issued under section 3 of the Planning Act. 4. It is identified by the Minister of Natural Resources as a regionally significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Biological Heritage”, dated May, 1980, or in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October, 1981. 5. It is habitat of a species that is listed as a special concern species in Schedule 4 to Ontario Regulation 230/08 (Species at Risk in Ontario List) made under the Endangered Species Act 2007. 6. It is identified as having species occurrences or ecological communities with an S-Rank designation of S1 S3, as determined by the Natural Heritage Information Centre of the Ministry of Natural Resources. 7. It is designated as a natural core area, natural linkage area or countryside in the Oak Ridges Moraine Conservation Plan under the Oak Ridges Moraine Conservation Act, 2001. 8. It is a natural heritage area identified within a regional or watershed plan or strategy developed by a conservation authority under the Conservation Authorities Act or by another public agency under another provincial or federal statute. 9. It is designated as an environmentally sensitive area, environmentally significant area, environmental protection area, natural heritage system or another area with an equivalent designation within a municipal official plan or zoning by-law under the Planning Act. 10. It is within, abuts or abuts a road allowance that abuts a provincial park, national park, conservation reserve or provincial wildlife area and contributes significantly to the natural heritage objectives of the park, reserve or wildlife area. 11. It is an area identified under the Great Lakes Wetlands Conservation Action Plan described in the “Great Lakes Wetlands Conservation Action Plan Highlights Report (2000-2003)”, published by Environment Canada. O. Reg. 388/04, s. 1; O. Reg. 389/08, s. 2. (4) Despite paragraph 10 of subsection (3), no part of the land that is more than 1,000 metres from the boundary of the park, reserve or wildlife area is eligible to be classified as eligible conservation land. O. Reg. 388/04, s. 1. 26. Land is eligible conservation land for a taxation year if the following requirements are met: 1. The land is eligible under section 25 to be classified as eligible conservation land for the taxation year. 2. The owner submits a completed application to the Minister of Natural Resources for designation of the land under this section for the taxation year and the application is submitted, i. on or before February 28, 2005, if the land is described in subsection 25 (3) and the application relates to the 2005 taxation year, or ii. on or before July 31 of the previous year, in any other case. 3. In the application, the owner undertakes, i. not to engage in activities during the taxation year that are inconsistent with the natural heritage and biodiversity objectives for conserving the land, ii. to allow a person selected by the Minister of Natural Resources to inspect the land, and iii. to co-operate with the person described in subparagraph ii in the course of the inspection. 4. The Minister of Natural Resources designates the land for the taxation year for the purposes of this section. 5. The owner does not breach any undertaking given in the application. O. Reg. 388/04, s. 1. Application of Part 27. This Part applies with respect to the 1999 and subsequent taxation years. O. Reg. 46/99, s. 1. PART IV.1 (s. 28) Revoked: O. Reg. 242/04, s. 1. PART V DISPUTES RELATING TO THE FARM PROPERTY CLASS Definitions 29. In this Part, “Administrator” means the Minister of Agriculture, Food and Rural Affairs or the employee of the Ministry of Agriculture, Food and Rural Affairs to whom the Minister has delegated his or her powers under this Part; “spouse” has the same meaning as in Part III of the Family Law Act; “Tribunal” means the Agriculture, Food and Rural Affairs Appeal Tribunal. O. Reg. 282/98, s. 29; O. Reg. 105/00, s. 2; O. Reg. 45/02, s. 4; O. Reg. 307/05, s. 2; O. Reg. 16/09, s. 1. Requests for Reconsideration under Section 39.1 of the Act 30. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the farm property class, but such a request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 2 (1). (2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made. O. Reg. 16/09, s. 2 (2). (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation shall be deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 31 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If the current value of the land has not been determined in accordance with subsection 19 (5) of the Act for the taxation year, no settlement may be agreed to by the Administrator unless it is determined that the current value of the land should be determined in accordance with subsection 19 (5) of the Act either, i. by a settlement under section 39.1 of the Act agreed to by the assessment corporation, or ii. by a decision by the Assessment Review Board under section 40 of the Act or a decision by the court on appeal from such a decision. O. Reg. 282/98, s. 30 (3); O. Reg. 419/04, s. 3 (2-4); O. Reg. 16/09, s. 2 (3-5). Appeals under Section 40 of the Act 31. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the farm property class: 1. If the applicability of subsection 19 (5) of the Act to the land is in issue, the Assessment Review Board shall determine that issue and, if necessary as a result of that determination, redetermine the current value of the land. The application of subsection 19 (5) of the Act shall be deemed to be in issue if the current value of the land was not determined in accordance with that subsection. 2. If, after the determination under paragraph 1, there is still an issue as to whether the land should be classified as land in the farm property class, the Assessment Review Board shall refer the issue to the Tribunal. 3. The Tribunal shall hold a hearing to determine whether the land should be classified as land in the farm property class. Upon determining the issue, the Tribunal shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 4. The parties to the hearing by the Tribunal are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal. 5. The Tribunal shall give notice of the hearing by the Tribunal to the parties at least 14 days before the date fixed for the hearing. 6. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act. 7. The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsections 40 (20) and (21) of the Act. 8. Subsection 40 (22) of the Act applies with respect to the Tribunal. 9. The Tribunal may state a case under section 43 of the Act with respect to issues referred to it. 10. Section 43.1 of the Act applies with respect to decisions of the Tribunal. O. Reg. 282/98, s. 31; O. Reg. 363/03, s. 9; O. Reg. 419/04, s. 4; O. Reg. 16/09, s. 3 (2-6). 32. Revoked: O. Reg. 419/04, s. 5. PART V.1 ASSESSMENT OF THE MANAGED FORESTS PROPERTY CLASS AND RELATED LAND Determination of Current Value 32.1 (1) The current value of land in the managed forests property class shall be determined as follows for the 2013 and subsequent taxation years: 1. Determine the value of the land in accordance with subsection 19 (5.2) of the Act. 2. Determine the value of the land in accordance with subsection (2). 3. If the value determined under paragraph 1 is less than the value determined under paragraph 2, the current value of the land is the value determined under paragraph 1. 4. If the value determined under paragraph 2 is less than 31 per cent of the value determined under paragraph 1, the current value of the land is the amount calculated by multiplying the value determined under paragraph 1 by 0.31. 5. In any other case, the current value of the land is the value determined under paragraph 2. O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 2; O. Reg. 339/12, s. 1. (2) For the purposes of paragraph 2 of subsection (1), the value of the land is determined as follows: 1. Determine whether the geographic area in which the land is located is listed in Column 2 of Table 1 to Part IX.1 of this Regulation. If it is, take the step described in paragraph 2. If it is not, take the steps described in paragraphs 4 and 5. 2. If the geographic area is listed in Column 2 of Table 1, determine whether the land band for the land, as assigned by the assessment corporation, is listed in Column 3 of Table 1 for the applicable geographic area. If it is, take the steps described in paragraphs 3 and 5. If it is not, take the steps described in paragraphs 4 and 5. 3. For land located in a geographic area listed in Column 2 of Table 1 and assigned to a land band listed in Column 3 of Table 1, identify the applicable value per acre of the land as set out in Column 4 of Table 1. 4. For any other land, identify the applicable value per acre of the land as set out in Column 2 of Table 2 to Part IX.1 of this Regulation using the land band assigned to the land by the assessment corporation. 5. The value of the land is calculated by multiplying the applicable value per acre of the land by the acreage. O. Reg. 656/05, s. 1; O. Reg. 101/09, s. 1. (3) In this section, “land band” means a geographic area in which similar farm properties sell for similar prices, as determined by the assessment corporation under subsection 19 (5) of the Act. O. Reg. 656/05, s. 1. Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class 32.2 (1) This section applies if a parcel of land contains both land in the managed forests property class and land in another property class. O. Reg. 656/05, s. 1. (2) The current value of the land shall be determined as follows for the 2013 and subsequent taxation years: 1. Determine the current value of the land in the managed forests property class under subsection 19 (5.2) of the Act. 2. Determine the current value of the land in the managed forests property class under section 32.1 of this Regulation. 3. Subtract the amount determined under paragraph 2 from the amount determined under paragraph 1. If the amount determined under paragraph 2 is greater than the amount determined under paragraph 1, the amount calculated under this paragraph is deemed to be zero. 4. Subtract the amount calculated under paragraph 3 from the current value of the entire parcel of land. 5. The amount calculated under paragraph 4 is the current value of the land. O. Reg. 656/05, s. 1; O. Reg. 394/08, s. 3; O. Reg. 339/12, s. 2. PART VI DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS Definitions 33. In this Part, “Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under this Part; “Commissioner” means the Mining and Lands Commissioner appointed under the Ministry of Natural Resources Act. O. Reg. 282/98, s. 33. Requests for Reconsideration under Section 39.1 of the Act 34. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land that is not classified in the managed forests property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the managed forests property class but such request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 4 (1). (2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made. O. Reg. 16/09, s. 4 (2). (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation are deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the clerk of the municipality or the Minister under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 35 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If, in the settlement, it is agreed that the land will be classified in the managed forests property class, the person who requested the reconsideration is deemed to have requested the assessment corporation to re determine the current value of the land in accordance with subsection 19 (5.2) of the Act. O. Reg. 406/06, s. 4 (2); O. Reg. 16/09, s. 4 (3-5). Appeals under Section 40 of the Act 35. The following apply with respect to an appeal under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the managed forests property class: 1. The Assessment Review Board shall refer the issue as to whether the land should be classified as land in the managed forests property class to the Commissioner. 2. The Commissioner shall hold a hearing to determine whether the land should be classified as land in the managed forests property class. Upon determining the issue, the Commissioner shall give the parties, the assessment corporation and the Assessment Review Board a copy of its decision. 3. The parties to the hearing by the Commissioner are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner. 4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Commissioner under paragraph 2, i. subsections 114 (2), (3) and (4), ii. sections 115, 116, 118 to 122 and 125 to 128, and iii. subsection 129 (1). 5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of a change in the classification of the land. 6. The decision of the Commissioner shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (21) and (22) of the Act. 7. Subsection 40 (22) of the Act applies with respect to the Commissioner. 8. The Commissioner may state a case under section 43 of the Act with respect to issues referred to it. 9. Section 43.1 of the Act applies with respect to decisions of the Commissioner. O. Reg. 282/98, s. 35; O. Reg. 16/09, s. 5 (2-6). Special Consideration if Deadline Missed 36. (1) The Administrator shall agree to a settlement classifying land in the managed forests property class if all of the following conditions are satisfied: 1. The Administrator receives a request for reconsideration described in subsection 34 (1) on or before March 31 of the taxation year. 2. The requirements for the land to be classified in the managed forests property class have been complied with except that the applicable deadline under section 9.1, 9.2, 9.3 or 9.4 for submitting an application for the taxation year was missed. 3. The land would have been eligible to be classified in the managed forests property class if the deadline had not been missed. 4. In the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 406/06, s. 5; O. Reg. 16/09, s. 6 (1). (2) On an appeal described in section 35, the Commissioner shall make a determination that the land should be classified in the managed forests property class if the conditions described in paragraphs 1, 2 and 3 of subsection (1) are satisfied and if, in the Commissioner’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 16/09, s. 6 (2). (3) Revoked: O. Reg. 16/09, s. 6 (3). PART VII DISPUTES RELATING TO CONSERVATION LAND Definitions 37. In this Part, “Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under this Part; “Commissioner” means the Mining and Lands Commissioner appointed under the Ministry of Natural Resources Act. O. Reg. 282/98, s. 37. Requests for Reconsideration under Section 39.1 of the Act 38. (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under the Act in respect of land may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land is conservation land but such a request must be made to the Administrator and not the assessment corporation. O. Reg. 16/09, s. 7 (1). (2) A request may not be made under subsection (1) after March 31 of the year in respect of which the request is made. O. Reg. 16/09, s. 7 (2). (3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications: 1. References to the assessment corporation shall be deemed to be references to the Administrator. 2. If the Administrator is required to give notice of a settlement to the Assessment Review Board under subsection 39.1 (9) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation. 3. Section 39 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (11) of the Act. 4. If a settlement is agreed to that the land is conservation land, the person who requested the settlement shall be deemed to have requested the assessment corporation, under section 39.1 of the Act, to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act. O. Reg. 282/98, s. 38 (3); O. Reg. 16/09, s. 7 (3-5). Appeals under Section 40 of the Act 39. Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may bring an appeal under subsection 40 (1) of the Act that land is or is not conservation land and the following apply with respect to such an appeal: 0.1 Subsections 40 (3) and (4) of the Act apply to the appeal. 1. The Assessment Review Board shall refer the issue as to whether the land is conservation land to the Commissioner. 2. The Commissioner shall hold a hearing to determine whether the land is conservation land. Upon determining the issue, the Commissioner shall give the parties, the assessment corporation, and the Assessment Review Board a copy of its decision. 3. The parties to the hearing by the Commissioner are as provided under subsection 40 (11) of the Act except that the Administrator is a party instead of the assessment corporation. Subsection 40 (14) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner. 4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Commissioner under paragraph 2, i. subsections 114 (2), (3) and (4), ii. sections 115, 116, 118 to 122 and 125 to 128, and iii. subsection 129 (1). 5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of the determination as to whether or not the land is conservation land. 6. The decision of the Commissioner shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (20) and (21) of the Act. 7. Subsection 40 (22) of the Act applies with respect to the Commissioner. 8. The Commissioner may state a case under section 43 of the Act with respect to issues referred to it. 9. Section 43.1 of the Act applies with respect to decisions of the Commissioner. O. Reg. 282/98, s. 39; O. Reg. 16/09, s. 8 (2-7). Special Consideration if Deadline Missed 40. (1) The Administrator, on a request described in subsection 38 (1), shall agree to a settlement determining that the land is conservation land if, (a) the requirements for the land to be conservation land have been complied with except that the deadline for submitting an application for designation of the land as conservation land was missed; (b) the land would have been conservation land if the deadline under section 26 had not been missed; and (c) in the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (1). (2) The Commissioner, on an appeal described in section 39, shall make a determination that the land is conservation land if, (a) clauses (1) (a) and (b) are satisfied; and (b) in the Commissioner’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 46/99, s. 2; O. Reg. 16/09, s. 9 (2). PART VIII ASSESSMENT OF PIPE LINES Assessed Value for Specified Years 41. (1) For the 2013, 2014, 2015 and 2016 taxation years, the assessed value of a pipe line shall be determined as follows: 1. The length of the pipe line in feet shall be multiplied by the applicable rate in Table 1, 2 or 3 of Part X. Table 1 applies to offshore pipe lines. Table 2 applies to plastic field gathering pipe lines and plastic distribution pipe lines. Table 3 applies to other pipe lines. 2. The amount determined under paragraph 1 shall be depreciated by reducing the amount by the applicable percentage in Table 4 for offshore pipe lines and in Table 5 for plastic field gathering pipe lines, plastic gas distribution pipe lines and other pipe lines. 3. After the reduction under paragraph 2, $250 shall be added for each connection to an end user. O. Reg. 338/12, s. 1. (2) If Table 1, 2 or 3 applies, but the outside diameter of the pipe line is not included in the Table, the applicable rate for the purposes of paragraph 1 of subsection (1) is the rate for the closest outside diameter or range of outside diameter that is included in the Table. O. Reg. 338/12, s. 1. 41.1, 41.2 Revoked: O. Reg. 338/12, s. 2. Assessed Value of Pipe Line in a Right-of-Way or Easement 42. (1) For the purposes of determining the assessed value of a pipe line in a right-of-way or easement for a taxation year, the rate in the Table to Part X that would otherwise apply for the year to the pipe line shall be reduced by 25 per cent of that rate, if the pipe line is not the primary pipe line in the right-of-way or easement. O. Reg. 371/05, s. 1. (2) A pipe line is a primary pipe line in a right-of-way or easement for a taxation year for the purposes of this section if, (a) it is one of two or more pipe lines occupying the right-of-way or easement in the year; and (b) it would have the highest assessed value of all the pipe lines in the right-of-way or easement, if the assessed values of the pipe lines were computed for the year without reference to this section. O. Reg. 371/05, s. 1. (3) If two or more pipe lines occupying a right-of-way or easement would have the same assessed value for a taxation year if this section did not apply and that assessed value is the highest or the only assessed value for all pipe lines occupying that right-of-way or easement in that year, the primary pipe line in the right-of way or easement shall be the pipe line that was first in use. O. Reg. 371/05, s. 1. PART VIII.1 ASSESSMENT OF RENEWABLE ENERGY INSTALLATIONS Interpretation 42.1 In this Part, “installed capacity” means, with respect to machinery and equipment used to produce electricity, the rated maximum output capacity as stated on the nameplate of the machinery or equipment; “wind turbine tower” means the structure that supports an electrical generator and electrical and mechanical equipment used to convert wind energy into electricity, and includes the base and foundation to which the structure is attached, but does not include, (a) any additional land, building and structures, or (b) any transformer, transmission or distribution line or other equipment. O. Reg. 1/12, s. 3. Renewable Energy Sources: Sun, Wind, Anaerobic Digestion of Organic Matter 42.2 (1) This section applies to land on which is installed machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter, if the production of electricity is ancillary to another use on the same site. O. Reg. 1/12, s. 3. (2) However, this section does not apply in any of the following circumstances: 1. If the land is used to produce electricity by a person who generates, distributes, transmits or retails electricity or another form of energy as the person’s principal business. 2. If subsection 42.3 (1) applies to the land. 3. If section 42.4 applies to the land. O. Reg. 1/12, s. 3. (3) Despite paragraph 1 of subsection (2), this section applies to land used by a renewable energy co operative within the meaning of the Co-operative Corporations Act, the membership of which is restricted to natural persons, to produce electricity. O. Reg. 1/12, s. 3. (4) Despite paragraph 1 of subsection (2), this section applies to land used by any of the following entities to produce electricity, if the primary purpose of the entity is the generation of electricity and if the land on which the generation occurs is valued under subsection 19 (5) of the Act: 1. A sole proprietorship comprised of a person who carries on a farming business within the meaning of the Income Tax Act (Canada). 2. A co-operative corporation, all of whose members are persons who carry on such a farming business. 3. A partnership, all of whose partners carry on such a farming business. 4. A corporation, all of whose members or shareholders are persons who carry on such a farming business. O. Reg. 1/12, s. 3. (5) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is 0.01 megawatts or less, the classification of the land (including a wind turbine tower that supports the machinery or equipment) is not changed and the current value of the land (including the wind turbine tower) is not increased as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (6) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is greater than 0.01 megawatts but not greater than 0.5 megawatts, the classification of the land is not changed as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (7) If the installed capacity of the machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is greater than 0.5 megawatts and if the land would be classified in a class other than the industrial class, but for the installation of the machinery or equipment, the land remains classified, in part, in that other class and is classified, in part, in the industrial class. The proportion of the land that remains classified in that other class is determined using the ratio, 0.5/A in which, “A” is the installed capacity of the machinery or equipment, expressed in megawatts. O. Reg. 1/12, s. 3. (8) The current value of land to which this section applies shall be determined based on its classification, but the current value of land that is determined under subsection 19 (5) of the Act continues to be determined under that subsection as if the land was used for farm purposes only. O. Reg. 1/12, s. 3. 42.3 (1) If machinery or equipment used to produce electricity from the sun or the wind or through anaerobic digestion of organic matter is an ancillary installation on the rooftop of a building or other structure, the classification of the land is not changed and the current value of the land is not increased as a result of the installation or use of the machinery or equipment. O. Reg. 1/12, s. 3. (2) For the purposes of subsection 3 (8) of the Act, the sun, the wind and the anaerobic digestion of organic matter are prescribed as renewable energy sources and if machinery or equipment used to produce electricity from such a source is installed on the rooftop of a building or other structure on land that would otherwise be exempt from taxation, the land remains exempt from taxation, regardless of whether the generation is performed by the owner or a tenant of the property. O. Reg. 1/12, s. 3. 42.4 If machinery or equipment used to produce electricity through anaerobic digestion of organic matter is located on land whose current value is determined under subsection 19 (5) of the Act, (a) the classification of the land is not changed as a result of the installation or use of the machinery or equipment; and (b) the current value of the land continues to be determined under subsection 19 (5) of the Act as if the land was used for farm purposes only. O. Reg. 1/12, s. 3. Wind Turbine Towers 42.5 (1) Wind turbine towers are prescribed as generating station structures for the purposes of section 19.0.1 of the Act. O. Reg. 1/12, s. 3. (2) The current value of a wind turbine tower is determined by multiplying $40,000 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 1/12, s. 3. (3) For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value of a generating station structure that is a wind turbine tower is determined by multiplying $40,000 by the installed capacity in megawatts of the generator attached to the wind turbine tower. O. Reg. 1/12, s. 3. Systems for Energy Conservation or Energy Efficiency 42.6 The following rules apply if an active solar heating or cooling system or a ground-sourced geothermal heating or cooling system has been installed on, erected or placed upon, in, over, under or affixed to land: 1. If the system would result in an increase to the value of the land, the current value of the land shall not reflect that increase and the land must be instead assessed as if it contained a non-renewable energy system that is typically found in similar lands in the vicinity. 2. If the system would result in a decrease to the value of the land, the current value of the land shall reflect that decrease and the land must be assessed at the lesser value. O. Reg. 1/12, s. 3. PART IX MISCELLANEOUS Procedure for School Support Applications 43. An application under subsection 16 (3) of the Act shall be delivered personally or by mail to the assessment corporation not later than November 1 in the year previous to the taxation year to which the application relates. O. Reg. 16/09, s. 10. Mine Tailings Management Area 43.1 For 2004 and subsequent years, the current value of land used as a mine tailings management area that is included in the subclass for vacant land for the industrial property class under subsection 20 (3) shall be determined without regard to the value of structures, machinery or fixtures erected or placed on the land for the purposes of environmental protection or pollution control. O. Reg. 347/03, s. 2. Land to which Subsection 19 (5.0.1) of the Act Applies 44. (1) Land on which a building is located, but not the building, is prescribed for the purposes of subsection 19 (5.0.1) of the Act if, (a) the building is used primarily, (i) to sell farm produce that consists of or includes produce from the farm lands on which the building is located, or (ii) to process farm produce described in subclause (i) or manufacture anything from it; or (b) the building is used to manufacture wine from grapes or other fruit grown on the farm lands on which the building is located, even if the building is not used primarily for that purpose. O. Reg. 536/05, s. 4. (2) This section applies to the 2004 and subsequent taxation years. O. Reg. 536/05, s. 4. 44.1 (1) Land is prescribed for the purposes of subsection 19 (5) of the Act if it is not used by the owner exclusively for recreational or hobby purposes and if one of the following conditions is met: 1. It is used for breeding, raising, boarding, maintaining, training or selling horses. 2. It is used to provide horse trail rides or horse riding lessons on the same parcel of land as other lands or buildings whose value has been determined under that subsection of the Act. O. Reg. 100/05, s. 2. (2) This section applies with respect to the 2004 and subsequent taxation years. O. Reg. 100/05, s. 2. Subsection 19 (5.4) of the Act — Farm Land Awaiting Development 45. (1) This section prescribes, for the purposes of subsection 19 (5.4) of the Act, circumstances in which subsection 19 (5) of the Act does not apply. O. Reg. 282/98, s. 45 (1). (2) Subsection 19 (5) of the Act does not apply to the following: 1. Land included in a plan of subdivision registered under the Land Titles Act or the Registry Act. 2. Land in respect of which there is a building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection. O. Reg. 282/98, s. 45 (2). (3) For greater certainty, (a) paragraph 1 of subsection (2) applies with respect to a plan of subdivision even if the plan was registered before this section comes into force; (b) paragraph 2 of subsection (2) applies with respect to a building permit even if the permit was issued before this section comes into force. O. Reg. 282/98, s. 45 (3). Designated Airport Authority 45.1 (1) Subject to subsection (2), for the purposes of this Regulation, the passenger total for a taxation year with respect to a designated airport authority is, (a) for 2001, the total number of enplaned and deplaned passengers reported for 1998 for the designated airport authority in the Statistics Canada publication entitled “Air Carrier Traffic at Canadian Airports 1998”, Catalogue No. 51-203-XIB, published in July 2000, as set out in Table 1.1 entitled “Top 100 Airports Ranked by Enplaned and Deplaned Passengers, Selective Services”; and (b) for a taxation year after 2001, the total number of enplaned and deplaned passengers reported for the designated airport authority in the Statistics Canada publication entitled “Air Carrier Traffic at Canadian Airports”, as set out in the table entitled “Top 100 Airports Ranked by Enplaned and Deplaned Passengers, Selective Services”, published during the immediately preceding taxation year. O. Reg. 62/01, s. 1. (2) If a designated airport authority and the municipality in which it is located agree in writing by March 31 of a taxation year, the passenger total for that year shall be equal to the total number of enplaned and deplaned passengers for the designated airport authority for the immediately preceding year, as reported by the designated airport authority to the municipality. O. Reg. 62/01, s. 1. (2.1) For the purposes of this Regulation, a reference to a municipality in which a designated airport authority is located is a reference to all the municipalities in which the designated airport authority is located. O. Reg. 127/02, s. 1 (1). (3) Subject to subsection (4), for each taxation year beginning with the 2001 taxation year, a designated airport authority shall make a payment in lieu of taxes to the municipality in which it is located in the amount determined by multiplying the passenger total for the year for the designated airport authority by the passenger rate set out in the following Table for that designated airport authority. TABLE Designated Airport Authority Passenger Rate Greater London International Airport Authority $1.66998 Greater Toronto Airports Authority 0.94029 Ottawa International Airport Authority 1.07735 Thunder Bay International Airports Authority 0.55403 O. Reg. 62/01, s. 1; O. Reg. 127/02, s. 1 (2). (3.1) The Greater Toronto Airports Authority shall make its payment in lieu of taxes for a taxation year, beginning with the 2001 taxation year, by paying, (a) to the City of Mississauga an amount equal to 99.43 per cent of the amount of the payment determined under subsection (3) for the taxation year; and (b) to the City of Toronto an amount equal to 0.57 per cent of the amount of the payment determined under subsection (3) for the taxation year. O. Reg. 127/02, s. 1 (3). (4) If the amount determined for a designated airport authority under subsection (3) for a taxation year after 2001 exceeds 105 per cent of the amount paid for the immediately preceding taxation year, the payment in lieu of taxes for the taxation year shall be equal to 105 per cent of the amount paid for the immediately preceding taxation year. O. Reg. 62/01, s. 1. (5) A designated airport authority shall pay to the municipality in which it is located the amount owing under this section for a taxation year, (a) in equal quarterly instalments by March 31, June 30, September 30 and December 15 of the taxation year; or (b) in the proportions and at the times agreed to in writing by the designated airport authority and the municipality. O. Reg. 62/01, s. 1. (6) The first instalment for the 2001 taxation year under clause (5) (a) shall be paid on or before the later of March 31, 2001 and the day that is 30 days after the day this Regulation is filed. O. Reg. 62/01, s. 1. (6.1) Despite subsections (5) and (6), the Greater Toronto Airports Authority shall pay the amount owing under this section for the 2001 taxation year, (a) in two equal instalments, with the first instalment payable by the day that is 30 days after this subsection comes into force and the second instalment payable by the day that is 60 days after this subsection comes into force; or (b) in the proportions and at the times agreed to in writing by the Greater Toronto Airports Authority, the City of Mississauga and the City of Toronto. O. Reg. 127/02, s. 1 (3). (7) If a designated airport authority fails to make a payment at the time it is required to do so under subsection (5), (6) or (6.1), the municipality may impose on the designated airport authority a penalty equal to the penalty that the municipality imposes on owners of property in the commercial property class for the non-payment of taxes under section 345 of the Municipal Act, 2001. O. Reg. 62/01, s. 1; O. Reg. 127/02, s. 1 (4); O. Reg. 198/04, s. 10. (8) If a designated airport authority fails to pay all of the amount required under this section for a taxation year on or before the last day of the taxation year, the designated airport authority shall pay forthwith an amount equal to the taxes for municipal and school taxes that would be payable for the taxation year if the property were taxable and the collector’s roll for the municipality shall be amended to show the designated airport authority’s liability to pay that amount. O. Reg. 62/01, s. 1. (9) If Statistics Canada fails to publish the publication referred to in clause (1) (b) by December 31 of the immediately preceding taxation year, the payment under subsection (3) shall be calculated for the taxation year using the passenger total determined for the immediately preceding taxation year, and that amount shall be adjusted during the taxation year if the publication is subsequently published. O. Reg. 62/01, s. 1. (10) By March 31 of each taxation year, or a later date agreed to by the designated airport authority and the municipality, the designated airport authority shall provide the following information to the municipality: 1. The number of enplaned and deplaned passengers reported for the designated airport authority in the Statistics Canada publication in clause (1) (a), as published for the immediately preceding taxation year, or, if subsection (2) applies, the total number of enplaned and deplaned passengers as determined by the designated airport authority for the immediately preceding taxation year. 2. The calculation of the payment in lieu of taxes for the year. O. Reg. 62/01, s. 1. (11) If subsection (2) applies, the designated airport authority shall, within a reasonable time, provide to the municipality, upon request, an auditor’s report verifying the passenger total that was reported for the taxation year by the designated airport authority. O. Reg. 62/01, s. 1. (12) The designated airport authority shall provide to the Minister a copy of any information provided to the municipality under subsections (10) and (11) within 30 days after it is provided to the municipality. O. Reg. 62/01, s. 1. New Residential Unit — Exempt Portion 45.2 For the purposes of paragraph 22 of subsection 3 (1) of the Act, the prescribed portion of a new residential unit described in that paragraph is 10 per cent of the assessment of the unit. O. Reg. 278/01, s. 1. Current Value of Hotels 45.3 For the purposes of subsection 19 (2.1) of the Act, where the current value of land used as a hotel is determined using the pro forma income capitalization approach to valuation, the following rules apply for 2003 and subsequent years: 1. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year as management fees in determining the amount of the undistributed operating expenses of a hotel for a year shall not exceed 5 per cent of the total revenue of the hotel for the year. 2. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year in respect of personal property in determining the current value of a hotel for a year shall not exceed 15 per cent of the capitalized net income of the hotel, including personal property. O. Reg. 370/03, s. 1. Condominium Hotel Valuation 45.3.1 (1) In this section, “condominium hotel” means a building complex, (a) that contains at least 20 hotel units, and (b) that is not located within the boundaries of a resort; “hotel unit” means land, (a) that is a unit or proposed unit as defined in the Condominium Act, 1998, (b) that is furnished and operated or managed in a manner to provide transient accommodation for a fee or charge for a minimum period of less than 30 days, or that is used as part of the hotel operations, and (c) in respect of which, for the 2008 and subsequent taxation years, the owner or his or her authorized agent has made a declaration under subsection (5) or clause (6) (a); “resort” means a building complex that is occupied primarily for recreational purposes, including golfing, skiing, swimming and hiking. O. Reg. 538/07, s. 1. (2) For the purposes of subsection 19 (2.1) of the Act, the current value of a hotel unit that is contained in a condominium hotel for the purposes of assessment for 2006 and subsequent taxation years shall be determined by using the pro forma income capitalization approach to valuation to determine assessments that are comparable to the assessments of hotels of similar size and quality in the vicinity of the condominium hotel. O. Reg. 538/07, s. 1. (3) For the purposes of subsection (2), all hotel units shall be deemed to be a single parcel of land for valuation purposes and the value determined shall be apportioned among the hotel units in the proportion that the square footage of each unit is of the total square footage of all hotel units contained in the condominium hotel. O. Reg. 538/07, s. 1. (4) Section 45.3 applies to a condominium hotel. O. Reg. 538/07, s. 1. (5) For the purposes of assessment for the 2008 taxation year, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before November 30, 2007 to the assessment corporation stating that the unit is a hotel unit for the 2008 taxation year. O. Reg. 538/07, s. 1. (6) For the purposes of assessment for 2009 and subsequent taxation years, the owner of a hotel unit that is part of a condominium hotel or his or her authorized agent shall make a declaration on or before June 30 of the previous taxation year to the assessment corporation stating that, (a) the unit will be a hotel unit for the following and subsequent years; or (b) the unit will cease to be a hotel unit for the following and subsequent years. O. Reg. 538/07, s. 1. (7) Despite subsection (6), no declaration is required where, (a) a declaration was previously made under subsection (5) or (6); and (b) there has been no change in the status of the unit since the declaration was made. O. Reg. 538/07, s. 1. (8) The assessment corporation may determine the manner in which a declaration under subsection (5) or (6) is made. O. Reg. 538/07, s. 1. Residential Communities 45.4 (1) For the purposes of this section, a residential community is composed of the following parcels of land located in the same immediate vicinity: 1. Residential lots, which are parcels of land in the community that are used for residential purposes and that are owned by persons who also own common land in the community. 2. Common land, which are parcels of land, i. that are parkland, pathways or other common amenities intended for the use of the owners of residential lots in the community, ii. that are owned by two or more persons, each of whom also owns a residential lot in the community, and iii. that are not subject to a condominium plan. O. Reg. 341/12, s. 1. (2) The following rules apply to a residential community for the 2013 and subsequent taxation years: 1. The current value of a residential lot shall reflect the value that the common land in the community adds to the value of the residential lot. 2. The current value of common land is deemed to be zero. 3. No notice need be given under subsections 31 (1) or 35 (1) of the Act with respect to common land. O. Reg. 341/12, s. 1. Subsection 19 (5.2) of the Act — Current Use Valuation 46. (1) For the purposes of subsection 19 (5.2) of the Act, “conservation land” means land that is conservation land, as defined in section 24 of this Regulation, for the taxation year for which current value is determined under subsection 19 (5.2) of the Act; “managed forest land” means land in the managed forests property class for the taxation year for which current value is determined under subsection 19 (5.2) of the Act. O. Reg. 282/98, s. 46 (1). (2) This section applies with respect to the 1998 and subsequent taxation years. O. Reg. 282/98, s. 46 (2). Additional Information on Assessment Roll under Subsection 14 (1) of the Act 47. (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2009, 2010 and 2011 taxation years: 1. The assessment or classification of the land as shown on the assessment roll returned for the 2008 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification, if the changes would affect the assessment or classification of the land on the assessment roll for the 2009 taxation year. 1.1 The assessment of the land as shown on the assessment roll returned for the 2008 taxation year adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2010 or 2011 taxation year. 2. The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (1); O. Reg. 337/12, s. 1. (2) For the purposes of paragraphs 1 and 1.1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 437/08, s. 1; O. Reg. 262/09, s. 1 (2). 47.1 (1) For the purposes of paragraph 9 of subsection 14 (1) of the Act, the following information must be included on the assessment roll for the 2013, 2014 and 2015 taxation years: 1. The assessment, classification or liability for taxes of the land as shown on the assessment roll returned for the 2012 taxation year, adjusted for any changes in value for assessment purposes and any changes in classification or liability for taxes, if the changes would affect the assessment of the land on the assessment roll for the 2013, 2014 or 2015 taxation year. 2. The assessment of the land for the taxation year, as adjusted under section 19.1 of the Act. O. Reg. 337/12, s. 2. (2) For the purposes of paragraph 1 of subsection (1), the assessment of the land is adjusted for only those changes in value for assessment purposes that are not the result of a general reassessment, after any further changes required as a result of a reconsideration under section 39.1 of the Act or an appeal under section 40 of the Act. O. Reg. 337/12, s. 2. Adjustments under Section 19.1 of the Act 48. (1) This section applies with respect to the assessment of land if section 19.1 of the Act applies with respect to the current value of the land for the 2009, 2010 and 2011 taxation years. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (1). (2) A reference in this section to an assessment of land shown on the assessment roll for the 2008 taxation year or that would be shown on the assessment roll for the 2009 taxation year is deemed to be a reference to the assessment of the land for that taxation year as shown on the assessment roll or the tax roll, as the case may be, after any changes required as a result of a reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (2). (3) The eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2009 taxation year if subsection 19.1 (3) of the Act did not apply, and “B” is the assessment of the land that is shown on the assessment roll for the 2008 taxation year. O. Reg. 437/08, s. 1. (4) Despite subsection (3), the eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47 (1), if, (a) the amount of “A” in subsection (3) exceeds the amount of the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1); and (b) the amount of the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1) does not equal the assessment of the land that is shown on the assessment roll for the 2008 taxation year. O. Reg. 437/08, s. 1; O. Reg. 337/12, s. 3 (3, 4). (4.1) Despite subsections (3) and (4), the eligible increase in respect of the land for the 2009, 2010 and 2011 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3) as adjusted under subsection (4) to reflect a change to the assessment of the land in respect of the 2008 taxation year that results or could result in an application under subsection 357 (1), 358 (1) or 359 (1) of the Municipal Act, 2001 or subsection 323 (1), 325 (1) or 326 (1) of the City of Toronto Act, 2006, (a) if the change is not reflected in the assessment for the 2008 taxation year or the assessment for the 2008 taxation year as adjusted for the purposes of paragraph 1 of subsection 47 (1) for the 2009 taxation year; and (b) if an assessment is made under subsection 32 (1.1) , (2), (3) or (4), section 33 or subsection 34 (1) or (2) of the Act to reflect that change in the assessment for the 2009, 2010 or 2011 taxation year, before any adjustment under section 19.1 of the Act. O. Reg. 337/12, s. 3 (5). (4.2) Despite subsections (3), (4) and (4.1), if an assessment is made under section 33 of the Act after January 1, 2009 that applies to any portion of the 2008 taxation year, the eligible increase for the 2009, 2010 and 2011 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2009 taxation year if subsection 19.1 (3) of the Act did not apply, plus the amount of the assessment made in respect of the year under section 33 of the Act, and “B” is the assessment of the land that is shown on the assessment roll for the 2008 taxation year, described in subsection (3), (4) or (4.1), as the case may be, plus the assessment made in respect of the year under section 33 of the Act, applied to the land for the entire year. O. Reg. 337/12, s. 3 (5). (4.3) Despite subsections (3), (4), (4.1) and (4.2), if there is a change to the value of the land as of January 1, 2008, the eligible increase in respect of the land for the 2010 and 2011 taxation years is the amount by which the amount of “B” in subsection (3), as adjusted under subsection (4), (4.1) or (4.2), if applicable, is less than the amount of the assessment of the land for the 2010 or 2011 taxation year determined as if subsection 19.1 (3) of the Act did not apply. O. Reg. 337/12, s. 3 (5). (5) This section applies as follows in the following circumstances: 1. If different portions of the land are classified in different classes of real property prescribed under section 7 of the Act or prescribed under the Education Act, or if a subclass is prescribed under section 8 of the Act in respect of one or more portions of the land, this section applies to each portion of the land that is in a different class or subclass, as the case may be, as if it were separate land. 2. If different portions of the land are subject to different tax rates for municipal or school purposes or a portion of the land is exempt from either or both types of taxes, this section applies to each portion as if it were separate land. 3. This section applies in respect of any portion of the land assessed against a tenant under subsection 18 (1) of the Act. O. Reg. 437/08, s. 1. 48.1 (1) This section applies, (a) if there is an eligible change that results in a change to the assessment of land for the 2009, 2010 or 2011 taxation year; and (b) if subsection 48 (3) or (4) applies with respect to the assessment of the land for the same taxation year. O. Reg. 262/09, s. 2. (2) In this section, “2008 adjusted current value” means, with respect to land, the value that would have been the current value of the land as of January 1, 2008 if an eligible change that affects the assessment for the 2009, 2010 or 2011 taxation year had occurred before the return of the assessment roll for the 2009 taxation year and had been considered in determining the current value of the land as of January 1, 2008; “eligible change” means, subject to subsection (3), (a) a change with respect to which an additional assessment of land is made under section 33 or 34 of the Act, (b) a change for which an adjustment is made under section 32 of the Act to the assessment of land, (c) a change to the state or condition of land that results in the assessment made under section 36 of the Act for the taxation year differing from the assessment made for the previous taxation year, (d) a change in the classification of land, (e) a change in the status of land from taxable to tax-exempt or vice-versa, (f) a change in the valuation approach with respect to whether land is eligible for assessment under section 19.0.1 or 25 of the Act, or (g) a change of the type described in any of clauses (a) to (f) that is made under section 39.1, 40 or 46 of the Act; “MDF” means, in respect of land, the municipal discount factor set out in the Table entitled Municipal Discount Factors available on the assessment corporation’s website; “PSDF” means, in respect of land for a particular taxation year, the property-specific discount factor calculated to nine decimal places by dividing “A” by “B” where, “A” is the assessment of the land as shown on the assessment roll for the 2008 taxation year as adjusted for the purposes of paragraph 1 or 1.1 of subsection 47 (1) for the particular taxation year, and “B” is the assessment of the land that would have been shown on the assessment roll for the particular taxation year if subsection 19.1 (3) of the Act had not applied. O. Reg. 262/09, s. 2. (3) The following are not eligible changes for the purposes of this section: 1. A change made to the assessment of land for a taxation year after 2008 that is consequential to the same change made with respect to the current value of the land used in determining the assessment, or the assessment as adjusted under paragraph 1 of subsection 47 (1), of the land for the 2008 taxation year. 2. A change made to correct an error made in determining the current value of the land as of January 1, 2008, i. if the same error was not made in determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), for the 2008 taxation year, or ii. if the same error was made in determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), for the 2008 taxation year but the error is not the subject of a request for reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act. 3. A change made to correct an error made in determining the current value of the land for the purposes of determining the assessment, or the assessment as adjusted under paragraph 1 or 1.1 of subsection 47 (1), of the land for the 2008 taxation year if the same error was not made in determining the current value of the land as of January 1, 2008. O. Reg. 262/09, s. 2. (4) A reference in this section to an assessment of land shown on the assessment roll for a taxation year is deemed to be a reference to the assessment of the land for the taxation year, (a) firstly, after any changes to the assessment required as a result of a correction under subsection 32 (1.1) of the Act, a reconsideration under section 39.1 of the Act, an appeal under section 40 of the Act or an application under section 46 of the Act; and (b) secondly, after any adjustments required under subsection (12). O. Reg. 262/09, s. 2. (5) Except as otherwise provided in this section, the eligible increase for the purposes of section 19.1 of the Act in respect of an eligible change to land that affects the assessment for 2009, 2010 or 2011 is the amount by which the 2008 adjusted current value of the land exceeds whichever of the following amounts applies in respect of the eligible change: 1. If the land was vacant and a new building or structure is erected on it, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable to the land after the new building or structure is erected. 2. If the land ceases to be exempt from taxation, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land if the land is to be classified in a property class or subclass that already exists on the property, or ii. the MDF for the municipality and the property class applicable to the land after the land becomes taxable, in any other case. 3. If the land becomes exempt from taxation, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land if an exempt portion of the property already exists, or ii. the MDF for exempt land in the municipality, in any other case. 4. The amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and the property class applicable after the eligible change, i. if the land is vacant land and is subject to a severance, ii. if the land is divided into one or more lots by a plan of subdivision, or iii. if the land is a unit created by a condominium plan. 5. If, as a result of the demolition of one or more buildings or structures, the land is in an excess land subclass created as a result of the demolition, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the corresponding property class. 6. If, as a result of the demolition of one or more buildings or structures, the land is added to an existing excess land subclass, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the existing excess land subclass. 7. If the land becomes classified in a different property class, the amount is the 2008 adjusted current value of the land multiplied by, i. the PSDF for the land, A. if the land is to be classified in a property class or subclass that already exists on the property or is classified in the corresponding new construction property class prescribed by section 15 of Ontario Regulation 400/98 (Tax Matters — Tax Rates for School Purposes) made under the Education Act, or B. if the new multi-residential class applies to a portion of the land and the multi-residential property class already exists on the property, or ii. the MDF for the municipality and the property class applicable after the change in the property class, in any other case. 8. If the land was omitted from the assessment roll and is being added, the amount is determined as follows: i. If the land is being added to a parcel or a portion of a parcel that is in the same property class or subclass, the amount is the 2008 adjusted current value of the land being added multiplied by the PSDF for the parcel or portion of the parcel in that same property class or subclass. ii. If the land is being added to a parcel or a portion of a parcel that is in a different property class or subclass, the amount is the 2008 adjusted current value of the land being added multiplied by the MDF for the municipality and property class applicable to the land being added. iii. If the land is an entire parcel, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land. 9. If subsection 3 (4) or (5) or section 19.0.1 of the Act or subsection 45.4 (3) of this Regulation cease to apply to the land or the land ceases to be a pipeline, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the municipality and property class applicable to the land after that section or subsection ceases to apply to the land. 10. If the land is leased by the Greater Toronto Airports Authority or the Ottawa International Airport Authority, the amount is the 2008 adjusted current value of the land multiplied by the MDF for the particular airport authority. 11. If the eligible change is not described in any of paragraphs 1 to 10, the amount is the 2008 adjusted current value of the land multiplied by the PSDF for the land. O. Reg. 262/09, s. 2. (6) If an eligible increase in respect of an eligible change would be determined under subsection (5) by using the PSDF for the land, but there was an earlier eligible change affecting the assessment for the same taxation year for which a MDF was used to determine the eligible increase relating to that earlier eligible change, the eligible increase in respect of the later eligible change is determined as if the PSDF for the land were equal to the MDF used to determine the eligible increase relating to the earlier eligible change. O. Reg. 262/09, s. 2. (7) The following rules apply to determine the PSDF after two or more parcels of land are consolidated: 1. If all the original parcels are in the same property class, the PSDF of the original parcel that had the highest current value as of January 1, 2008 is the PSDF for the consolidated parcel. 2. If the original parcels are in different property classes or subclasses and the consolidated parcel is classified in the same property classes or subclasses, the PSDF for the original parcel in a particular class or subclass is the PSDF for the portion of the consolidated parcel in the same class or subclass. 3. Paragraph 1 is applied to determine the PSDF of each class of property before paragraph 2 is applied if, i. part or all of each original parcel is in the same property class before the consolidation, ii. at least one of the original parcels is in more than one property class before the consolidation, and iii. the consolidated parcel is in at least two of the same property classes. 4. If no part of any original parcel is in the same property class or subclass as another original parcel and if not all of the classes and subclasses continue to apply to the consolidated parcel, the PSDF of the original parcel in a particular class or subclass applies to the portion of the consolidated parcel in the same class or subclass. 5. If an excess land subclass is created on the consolidation, the PSDF for the parcel in the excess land subclass is the PSDF for the corresponding property class. 6. If, on the consolidation, excess land is added to an existing excess land subclass, the PSDF for the existing land subclass applies to the additional excess land. 7. In any case not otherwise described in this subsection, the PSDF of the consolidated parcel is the MDF for the municipality and property class that apply to the land after the consolidation. O. Reg. 262/09, s. 2. (8) If land is subject to a severance and any severed portion of the land is vacant land that does not meet the minimum municipal requirements for development and is not being consolidated with other land, the PSDF for the portion that does not meet the requirements for development is the PSDF for the land before the severance. O. Reg. 262/09, s. 2. (9) For the purposes of section 33 or 34 of the Act, the amount of the additional assessment in respect of an eligible change is calculated using the formula, A – (B × C) – D in which, “A” is the 2008 adjusted current value, “B” is, (a) 75 per cent if the additional assessment applies to the 2009 taxation year, (b) 50 per cent if the additional assessment applies to the 2010 taxation year, or (c) 25 per cent if the additional assessment applies to the 2011 taxation year, “C” is the eligible increase in respect of the eligible change as determined under this section, and “D” is the assessment of the land shown on the assessment roll, or if the land is severed, the current value attributed to the applicable severed portion as apportioned under section 356 of the Municipal Act, 2001 or section 322 of the City of Toronto Act, 2006, for the taxation year in which the additional assessment is made. O. Reg. 262/09, s. 2. (10) Despite subsection (9), the amount of the supplemental assessment for land or a portion of land if the eligible change is a change in classification or a change from taxable to non-taxable, or vice-versa, is calculated using the formula, A – (B × C) in which, “A” is the 2008 adjusted current value, “B” is, (a) 75 per cent if the supplemental assessment applies to the 2009 taxation year, (b) 50 per cent if the supplemental assessment applies to the 2010 taxation year, or (c) 25 per cent if the supplemental assessment applies to the 2011 taxation year, and “C” is the eligible increase in respect of the eligible change as determined under this section. O. Reg. 262/09, s. 2. (11) If both subsections (9) and (10) apply in determining the amount of an additional or supplemental assessment, subsection (10) is applied before subsection (9). O. Reg. 262/09, s. 2. (12) The following rules apply for the purposes of clause (4) (b): 1. If a change is made to the assessment for a taxation year under section 32 (1.1) or section 39.1 of the Act or as a result of an appeal under section 40 of the Act or an application under section 46 of the Act and if that same change would have been reflected in the assessment for the taxation year as adjusted for the purposes of paragraph 1.1 of subsection 47 (1), the adjusted assessment applicable to that change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. 2. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would not have been reflected in the assessment as adjusted under paragraph 1.1 of subsection 47 (1), the change must be made before the application of paragraph 3. 3. If an annual assessment is made under section 36 of the Act which results in a different assessment from the assessment for the previous taxation year, and if that same change would have been reflected in the assessment as adjusted under paragraph 1.1 of subsection 47 (1), the adjusted assessment applicable to the change is the amount determined under the applicable paragraph of subsection (5) if the change is an eligible change. O. Reg. 262/09, s. 2. (13) Paragraphs 1, 2 and 3 of subsection 48 (5) apply for the purposes of this section. O. Reg. 262/09, s. 2. (14) If, as a result of the application of any of subsections (4) to (11), the calculation of the eligible increase in respect of an eligible change results in a negative amount, the eligible increase in respect of the eligible change is determined as if it were an eligible change to which paragraph 11 of subsection (5) applies. O. Reg. 262/09, s. 2. 48.2 (1) This section applies with respect to the assessment of land if section 19.1 of the Act applies with respect to the current value of the land for the 2013, 2014 and 2015 taxation years. O. Reg. 337/12, s. 4. (2) A reference in this section to an assessment of land shown on the assessment roll for the 2012 taxation year or that would be shown on the assessment roll for the 2013 taxation year is deemed to be a reference to the assessment of the land for that taxation year as shown on the assessment roll or the tax roll, as the case may be, after any changes required as a result of any of the following: 1. A correction under section 32 of the Act. 2. A reconsideration under section 39.1 of the Act. 3. An appeal under section 40 of the Act. 4. An application under section 46 of the Act. O. Reg. 337/12, s. 4. (3) The eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2013 taxation year if subsection 19.1 (3) of the Act did not apply, and “B” is the assessment of the land that is shown on the assessment roll for the 2012 taxation year. O. Reg. 337/12, s. 4. (4) Despite subsection (3), the eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.1 (1), (a) if the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3), as adjusted for the purposes of paragraph 1 of subsection 47.1 (1); and (b) if the amount of the assessment for the 2012 taxation year and as further adjusted for the purposes of paragraph 1 of subsection 47.1 (1) does not equal the assessment of the land that is shown on the assessment roll for the 2012 taxation year. O. Reg. 337/12, s. 4. (5) Despite subsections (3) and (4), the eligible increase in respect of the land for the 2013, 2014 and 2015 taxation years is the amount by which the amount of “A” in subsection (3) exceeds the amount of “B” in subsection (3) as adjusted under subsection (4) to reflect a change to the assessment of the land in respect of the 2012 taxation year that results or could result in an application under subsection 357 (1), 358 (1) or 359 (1) of the Municipal Act, 2001 or subsection 323 (1), 325 (1) or 326 (1) of the City of Toronto Act, 2006 if, (a) the change is not reflected in the assessment for the 2012 taxation year or the assessment for the 2012 taxation year as adjusted for the purposes of paragraph 1 of subsection 47.1 (1) for the 2013 taxation year; and (b) an assessment is made under subsection 32 (1.1) , (2), (3) or (4), section 33 or subsection 34 (1) or (2) of the Act to reflect that change in the assessment for the 2013, 2014 or 2015 taxation year, before any adjustment under section 19.1 of the Act. O. Reg. 337/12, s. 4. (6) Despite subsections (3), (4) and (5), if an assessment is made under section 33 of the Act after January 1, 2013 that applies to any portion of the 2012 taxation year, the eligible increase for the 2013, 2014 and 2015 taxation years is the amount, if any, by which “A” exceeds “B”, where, “A” is the assessment of the land that would be shown on the assessment roll for the 2013 taxation year if subsection 19.1 (3) of the Act did not apply, plus the amount of the assessment made in respect of the year under section 33 of the Act, and “B” is the assessment of the land that is shown on the assessment roll for the 2012 taxation year, described in subsection (3), (4) or (5) as the case may be, plus the assessment made in respect of the year under section 33 of the Act, applied to the land for the entire year. O. Reg. 337/12, s. 4. (7) Despite subsections (3), (4), (5) and (6), if there is a change to the value of the land as of January 1, 2012, the eligible increase in respect of the land for the 2014 and 2015 taxation years is the amount by which the amount of “B” in subsection (3), as adjusted under subsection (4), (5) or (6), if applicable, is less than the amount of the assessment of the land for the 2014 or 2015 taxation year determined as if subsection 19.1 (3) of the Act did not apply. O. Reg. 337/12, s. 4. (8) This section applies as follows in the following circumstances: 1. If different portions of the land are classified in different classes of real property prescribed under section 7 of the Act or prescribed under the Education Act, or if a subclass is prescribed under section 8 of the Act in respect of one or more portions of the land, this section applies to each portion of the land that is in a different class or subclass, as the case may be, as if it were separate land. 2. If different portions of the land are subject to different tax rates for municipal or school purposes, or a portion of the land is exempt from either or both types of taxes, this section applies to each portion as if it were separate land. 3. This section applies in respect of any portion of the land assessed against a tenant under subsection 18 (1) of the Act. O. Reg. 337/12, s. 4. Prescribed Property Classes for the Purposes of Subsection 19.1 (2) of the Act 49. For the purposes of subsection 19.1 (2) of the Act, the following property classes are prescribed: 1. All property classes prescribed under section 7 of the Act that are not listed in subsection 19.1 (2) of the Act. 2. All subclasses of property prescribed under subsection 8 (1) of the Act. 3. All classes of real property prescribed under the Education Act. O. Reg. 437/08, s. 1. Appeals 50. (1) For the purposes of clause 40 (1) (b) of the Act, an appeal may be made in writing to the Assessment Review Board on the basis that any of the following is incorrect: 1. The amount of the assessment of the land for the 2008 taxation year, as adjusted for the purposes of paragraph 1 or 1.1 of subsection 47 (1), or the classification of the land for the purposes of that paragraph. 2. The amount of the assessment of land for the 2012 taxation year, as adjusted for the purposes of paragraph 1 of subsection 47.1 (1), or the classification of the land for the purposes of that paragraph. 3. A recalculation of the eligible increase under subsection 48.2 (5). O. Reg. 337/12, s. 5. (2) An appeal under paragraph 1 of subsection (1) does not affect any tax liability for the land for the 2008 taxation year. O. Reg. 337/12, s. 5. (3) An appeal under paragraph 2 of subsection (1) does not affect any tax liability for the land for the 2012 taxation year. O. Reg. 337/12, s. 5. PART IX.1 TABLES RE ASSESSMENT OF MANAGED FORESTS PROPERTY CLASS TABLE 1 MANAGED FOREST VALUES BY GEOGRAPHIC AREA AND LAND BAND Column 1 Column 2 Column 3 Column 4 Municipal Code on Assessment Roll Geographic Area Land Band Value per Acre ($) 1134 Addington Highlands, Township of 502 257 3946 Adelaide Metcalfe, Township of 2316 1,462 3946 Adelaide Metcalfe, Township of 2331 2,091 4301 Adjala-Tosorontio, Township of 1606 2,156 4301 Adjala-Tosorontio, Township of 1605 3,403 4301 Adjala-Tosorontio, Township of 1610 4,061 4742 Admaston/Bromley, Township of 403 329 1805 Ajax, Town of 1301 6,684 5911 Alberton, Township of 3205 277 0231 Alfred And Plantagenet, Township of 109 489 0231 Alfred And Plantagenet, Township of 160 748 5727 Algoma District School Board 3101 200 5799 Algoma Provincial Land Tax Area 3101 132 4621 Algonquin Highlands, Township of 703 291 1450 Alnwick/Haldimand, Township of 603 811 1450 Alnwick/Haldimand, Township of 609 955 2208 Amaranth, Township of 2203 1,620 3729 Amherstburg, Town of 2708 3,263 4905 Archipelago, Township of 2804 486 4919 Armour, Township of 2804 336 5436 Armstrong, Township of 2903 701 4702 Arnprior, Town of 401 358 4103 Arran-Elderslie, Municipality of 2520 1,081 4070 Ashfield-Colborne-Wawanosh, Township of 2411 1,803 4070 Ashfield-Colborne-Wawanosh, Township of 2410 1,634 1501 Asphodel-Norwood, Township of 701 565 5111 Assiginack, Township of 3001 292 0819 Athens, Township of 203 284 0706 Augusta, Township of 201 353 1946 Aurora, Town of 1402 9,683 5228 Baldwin, Township of 3001 201 1262 Bancroft, Town of 606 265 4342 Barrie, City of 1605 3,668 3401 Bayham, Municipality of 2323 1,248 3401 Bayham, Municipality of 2308 1,387 0924 Beckwith, Township of 204 287 1208 Belleville, City of 602 467 5121 Billings, Township of 3001 288 5614 Black River-Matheson, Township of 2907 225 3245 Blandford-Blenheim, Township of 2330 2,118 3245 Blandford-Blenheim, Township of 2329 2,891 5738 Blind River, Town of 3101 137 4242 Blue Mountains, Town of the 2517 2,382 4020 Bluewater, Municipality of 2425 2,070 4826 Bonfield, Township of 2801 284 4738 Bonnechere Valley, Township of 402 205 4418 Bracebridge, Town of 1701 288 4312 Bradford West Gwillimbury, Town of 1605 4,812 4312 Bradford West Gwillimbury, Town of 1611 4,061 2110 Brampton, City of 1501 20,530 2920 Brant, County of 2006 2,767 2920 Brant, County of 2003 3,213 2906 Brantford, City of 2003 2,561 5432 Brethour, Township of 2903 882 1408 Brighton, Municipality of 609 761 1839 Brock, Township 1304 1,308 1839 Brock, Township of 1305 1,233 4104 Brockton, Municipality of 2513 854 4104 Brockton, Municipality of 2514 1,188 3815 Brooke-Alvinston, Township of 2609 1,806 4719 Brudenell Lyndoch Raglan, Township of 402 205 2402 Burlington, City of 1504 9,837 5128 Burpee and Mills, Township of 3001 307 2124 Caledon, Town of 1502 7,379 2124 Caledon, Town of 1503 12,782 4966 Callander, Municipality of 2804 231 4822 Calvin, Township of 2801 201 3006 Cambridge, City of 2101 5,018 0928 Carleton Place, Town of 204 272 4936 Carling, Township of 2804 215 1270 Carlow Mayo, Township 606 266 5429 Casey, Township of 2903 686 1509 Cavan-Millbrook-North Monaghan, Township of 701 713 1509 Cavan-Millbrook-North Monaghan, Township of 702 1,222 3418 Central Elgin, Municipality of 2309 2,176 1039 Central Frontenac, Township of 501 284 4030 Central Huron, Municipality of 2404 2,102 5104 Central Manitoulin, Township of 3005 371 1230 Centre Hastings, Municipality of 601 499 2326 Centre Wellington, Township of 2208 2,125 5454 Chamberlain, Township of 2906 340 0209 Champlain, Township of 170 624 5292 Chapleau, Township of 3003 159 5924 Chapple, Township of 3203 133 5924 Chapple, Township of 3205 183 5446 Charlton And Dack, Municipality of 2906 374 3650 Chatham-Kent, Municipality of 2606 1,633 3650 Chatham-Kent, Municipality of 2600 1,946 3650 Chatham-Kent, Municipality of 2604 1,860 3650 Chatham-Kent, Municipality of 2601 1,494 3650 Chatham-Kent, Municipality of 2603 2,499 3650 Chatham-Kent, Municipality of 2608 2,207 3650 Chatham-Kent, Municipality of 2633 3,407 3650 Chatham-Kent, Municipality of 2605 3,450 3650 Chatham-Kent, Municipality of 2602 3,423 3650 Chatham-Kent, Municipality of 2634 3,524 3650 Chatham-Kent, Municipality of 2635 3,450 3650 Chatham-Kent, Municipality of 2636 1,497 3650 Chatham-Kent, Municipality of 2642 1,475 4204 Chatsworth, Township of 2502 1,036 4831 Chisholm, Township of 2801 177 0316 Clarence-Rockland, City of 151 1,331 1817 Clarington, Municipality of 1303 2,921 4329 Clearview, Township of 1607 1,151 4329 Clearview, Township of 1606 1,980 1421 Cobourg, Town of 604 1,398 5639 Cochrane, Town of 2908 174 5640 Cochrane-Iroquois Falls/Black River-Matheson Locality 2908 170 4331 Collingwood, Town of 1606 2,152 5819 Conmee, Township of 3201 186 0402 Cornwall, City of 150 1,075 1411 Cramahe, Township of 609 870 3806 Dawn-Euphemia, Township of 2618 1,529 3806 Dawn-Euphemia, Township of 2612 1,515 5934 Dawson, Township of 3203 159 5934 Dawson, Township of 3205 210 4796 Deep River, Town of 402 205 5834 Dorion, Township of 3204 202 1522 Douro-Dummer, Township of 701 642 0919 Drummond/North Elmsley, Township of 201 300 6026 Dryden, City of 3203 254 3429 Dutton/Dunwich, Municipality of 2313 1,338 4624 Dysart et al, Municipality of 703 407 4834 East Ferris, Township of 2801 208 2201 East Garafraxa, Township of 2201 2,088 1954 East Gwillimbury, Town of 1403 4,797 0201 East Hawkesbury, Township of 104 1,217 2204 East Luther Grand Valley, Township of 2202 1,684 4999 East Parry Sound Board of Education Locality 2804 207 3238 East Zorra-Tavistock, Township of 2318 3,623 0701 Edwardsburgh/Cardinal, Township of 201 378 0801 Elizabethtown-Kitley, Township of 203 222 5741 Elliot Lake, City of 3102 125 5919 Emo, Township of 3205 175 3816 Enniskillen, Township of 2617 1,646 2316 Erin, Town of 2213 2,294 5226 Espanola, Town of 3001 204 4321 Essa, Township of 1606 2,152 4321 Essa, Township of 1605 4,445 3754 Essex, Town of 2711 3,226 3754 Essex, Town of 2707 3,808 5449 Evanturel, Township of 2906 246 1258 Faraday, Township of 606 250 5652 Fauquier-Strickland, Township of 2908 121 2703 Fort Erie, Town of 1807 2,132 5912 Fort Frances, Town of 3205 214 5201 French River, Municipality of 3002 249 0806 Front of Yonge, Township of 203 228 1001 Frontenac Islands, Township of 501 465 1542 Galway-Cavendish and Harvey, Township of 703 232 1542 Galway-Cavendish and Harvey, Township of 705 456 1542 Galway-Cavendish and Harvey, Township of 701 728 4203 Georgian Bluffs, Township of 2516 752 4203 Georgian Bluffs, Township of 2502 868 1970 Georgina, Town of 1404 2,269 5812 Gillies, Township of 3201 322 5124 Gordon, Township of 3001 292 5126 Gore Bay, Town of 3001 300 4402 Gravenhurst, Town of 1701 264 4706 Greater Madawaska, Township of 402 202 1121 Greater Napanee, Town of 503 388 5307 Greater Sudbury, City of 3004 442 4208 Grey Highlands, Municipality of 2515 1,288 4208 Grey Highlands, Municipality of 2510 1,330 4208 Grey Highlands, Municipality of 2507 1,304 2615 Grimsby, Town of 1802 3,401 2615 Grimsby, Town of 1805 6,160 2615 Grimsby, Town of 1804 8,679 2615 Grimsby, Town of 1803 13,241 2615 Grimsby, Town of 1806 7,657 2311 Guelph Eramosa, Township of 2212 1,765 2308 Guelph, City of 2212 2,026 2810 Haldimand, County of 2002 1,160 2810 Haldimand, County of 2001 1,412 2415 Halton Hills, Town of 1502 6,592 2415 Halton Hills, Town of 1506 9,883 2518 Hamilton, City of 1903 4,637 2518 Hamilton, City of 1902 4,376 2518 Hamilton, City of 1901 4,376 1419 Hamilton, Township of 604 1,397 4229 Hanover, Town of 2502 1,034 5426 Harley, Township of 2903 685 5414 Harris, Township of 2903 836 1290 Hastings Highlands, Municipality of 606 257 1531 Havelock-Belmont-Methuen, Township of 703 262 1531 Havelock-Belmont-Methuen, Township of 704 338 4798 Head, Clara and Maria, United Townships of 402 200 5620 Hearst Locality 2908 97 5676 Hearst, Town of 2908 83 4601 Highlands East, Municipality of 703 405 5434 Hilliard, Township of 2903 731 5704 Hilton, Township of 3101 206 4746 Horton, Township of 403 357 4046 Howick, Township of 2406 1,716 5421 Hudson, Township of 2903 739 4442 Huntsville, Town of 1701 286 4040 Huron East, Municipality of 2408 2,193 4040 Huron East, Municipality of 2412 2,571 5724 Huron Shores, Municipality of 3101 174 4107 Huron-Kinloss, Township of 2505 1,646 4107 Huron-Kinloss, Township of 2506 1,727 4316 Innisfil, Town of 1605 4,043 4316 Innisfil, Town of 1612 4,061 5631 Iroquois Falls, Town of 2908 194 5442 James, Township of 2906 549 5701 Jocelyn, Township of 3101 240 5716 Johnson, Township of 3101 199 4951 Joly, Township of 2804 285 5630 Kapuskasing and Smooth Rock Falls District Locality 2908 141 5666 Kapuskasing, Town of 2908 130 1651 Kawartha Lakes, City of 705 473 1651 Kawartha Lakes, City of 701 521 1651 Kawartha Lakes, City of 702 849 4918 Kearney, Town of 2804 233 6096 Keewatin-Patricia District School Board-Dryden Locality 3207 215 6093 Keewatin-Patricia District School Board-Machin Territorial School Area Locality 3207 246 6060 Keewatin-Patricia District School Board-Van Horne and Wainwright Locality 3207 290 6016 Kenora, City of 3203 123 5424 Kerns, Township of 2903 789 4731 Killaloe, Hagarty and Richards, Township of 402 207 5136 Killarney, Municipality of 3001 150 4108 Kincardine, Municipality of 2503 1,261 4108 Kincardine, Municipality of 2505 1,812 1949 King, Township of 1402 8,053 1011 Kingston, City of 503 370 3711 Kingsville, Town of 2703 1,942 3711 Kingsville, Town of 2704 6,143 3711 Kingsville, Town of 2702 5,690 5480 Kirkland Lake Locality 2901 108 3012 Kitchener, City of 2101 7,655 5711 Laird, Township of 3101 198 4427 Lake of Bays, Township of 1701 283 5946 Lake of the Woods, Township of 3203 170 5815 Lakehead District School Board Locality 3201 246 3751 Lakeshore, Town of 2700 4,331 3751 Lakeshore, Town of 2709 1,929 3751 Lakeshore, Town of 2706 3,129 3751 Lakeshore, Town of 2707 3,880 3845 Lambton Shores, Municipality of 2611 2,669 3845 Lambton Shores, Municipality of 2621 2,312 0940 Lanark Highlands, Township of 206 219 3734 Lasalle, Town of 2705 3,492 4792 Laurentian Hills, Town of 402 200 4766 Laurentian Valley, Township of 403 308 5916 Lavallee, Township of 3203 210 5916 Lavallee, Township of 3205 338 3706 Leamington, Municipality of 2703 2,432 3706 Leamington, Municipality of 2704 5,718 3706 Leamington, Municipality of 2702 4,982 0812 Leeds and the Thousand Islands, Township of 201 265 2622 Lincoln, Town of 1802 3,049 2622 Lincoln, Town of 1805 5,361 2622 Lincoln, Town of 1804 8,530 2622 Lincoln, Town of 1803 11,523 2622 Lincoln, Town of 1806 6,619 3936 London, City of 2328 3,207 3936 London, City of 2309 2,159 3936 London, City of 2306 1,894 1104 Loyalist, Township of 501 392 1104 Loyalist, Township of 503 382 3958 Lucan Biddulph, Township of 2315 1,977 5751 Macdonald Meredith et al, Township of 3101 200 4954 Machar, Township of 2804 309 6021 Machin, Municipality of 3207 220 4726 Madawaska Valley, Township of 402 202 1236 Madoc, Township of 601 452 4944 Magnetawan, Municipality of 2804 256 3408 Malahide, Township of 2326 2,155 3408 Malahide, Township of 2325 1,996 5102 Manitoulin Locality 3001 297 2332 Mapleton, Township of 2209 4,047 1936 Markham, Town of 1401 10,433 5208 Markstay-Warren, Municipality of 3002 164 1241 Marmora/Lake/Deloro, Township of 606 250 1241 Marmora/Lake/Deloro, Township of 601 456 5677 Mattice-Val Cote, Township of 2908 161 4931 Mcdougall, Municipality of 2804 252 4928 Mckellar, Township of 2804 197 4912 Mcmurrich/Monteith, Township of 2804 276 4701 Mcnab/Braeside, Township of 401 359 4210 Meaford, Municipality of 2502 1,125 4210 Meaford, Municipality of 2507 1,497 2219 Melancthon, Township of 2205 1,038 0714 Merrickville-Wolford, Village of 201 291 3939 Middlesex Centre, Township of 2328 2,634 3939 Middlesex Centre, Township of 2319 2,011 3939 Middlesex Centre, Township of 2306 2,090 4374 Midland, Town of 1602 1,552 2409 Milton, Town of 1505 5,279 2409 Milton, Town of 1504 10,177 4616 Minden Hills, Township of 703 251 2341 Minto, Town of 2210 1,391 0931 Mississippi Mills, Town of 205 328 2212 Mono, Town of 2204 2,192 0901 Montague, Township of 204 258 5656 Moonbeam, Township of 2908 159 5931 Morley, Township of 3203 142 5931 Morley, Township of 3205 227 4060 Morris-Turnberry, Municipality of 2406 1,574 4060 Morris-Turnberry, Municipality of 2407 1,744 2216 Mulmur, Township of 2204 2,357 4453 Muskoka Lakes, Township of 1701 291 5801 Neebing, Municipality of 3201 255 4324 New Tecumseth, Town of 1605 4,456 4324 New Tecumseth, Town of 1610 4,061 3902 Newbury, Village of 2317 1,153 2725 Niagara Falls, City of 1807 1,456 2725 Niagara Falls, City of 1802 2,204 2725 Niagara Falls, City of 1805 3,122 2627 Niagara-on-the-Lake, Town of 1804 8,458 2627 Niagara-on-the-Lake, Town of 1803 17,638 5844 Nipigon, Township of 3204 216 4899 Nipissing Combined School Boards Locality 2801 272 4971 Nipissing, Township of 2804 210 3310 Norfolk, County of 2005 1,898 3310 Norfolk, County of 2004 2,234 4769 North Algona Wilberforce, Township of 403 311 4844 North Bay, City of 2802 177 3001 North Dumfries, Township of 2102 2,666 0511 North Dundas, Township of 120 1,593 0511 North Dundas, Township of 123 1,356 1042 North Frontenac, Township of 502 251 0111 North Glengarry, Township of 108 809 0719 North Grenville, Municipality of 202 407 4050 North Huron, Township of 2410 1,636 1536 North Kawartha, Township of 703 234 1536 North Kawartha, Township of 705 376 3954 North Middlesex, Municipality of 2304 1,773 3954 North Middlesex, Municipality of 2324 1,949 3954 North Middlesex, Municipality of 2321 1,649 3140 North Perth, Town of 2408 2,396 3140 North Perth, Town of 2403 2,854 0411 North Stormont, Township of 120 1,789 0411 North Stormont, Township of 152 1,081 0411 North Stormont, Township of 161 633 5119 Northeastern Manitoulin and The Islands, Town of 3001 299 4109 Northern Bruce Peninsula, Municipality of 2509 747 3202 Norwich, Township of 2303 1,336 3202 Norwich, Township of 2305 1,526 3202 Norwich, Township of 2301 2,153 2401 Oakville, Town of 1501 19,698 5816 Oconnor, Township of 3201 228 3818 Oil Springs, Village of 2617 1,646 5808 Oliver Paipoonge, Municipality of 3202 670 4352 Orillia, City of 1604 1,756 4346 Oro-Medonte, Township of 1602 1,480 4346 Oro-Medonte, Township of 1601 1,968 1813 Oshawa, City of 1302 2,315 1813 Oshawa, City of 1301 5,823 1506 Otonabee-South Monaghan, Township of 701 704 0614 Ottawa City 301 1,255 0614 Ottawa City 302 898 4259 Owen Sound, City of 2502 1,034 4816 Papineau-Cameron, Township of 2801 200 4932 Parry Sound, Town of 2804 233 3701 Pelee, Township of 2701 2,500 2732 Pelham, Town of 1802 4,664 2732 Pelham, Town of 1805 5,874 2732 Pelham, Town of 1806 6,756 2732 Pelham, Town of 1804 8,679 4764 Pembroke, City of 403 330 4372 Penetanguishene, Town of 1602 973 4914 Perry, Township of 2804 326 3110 Perth East, Township of 2402 2,657 3110 Perth East, Township of 2401 3,630 3120 Perth South, Township of 2401 3,475 0921 Perth, Town of 201 305 4779 Petawawa, Town of 402 253 1514 Peterborough, City of 701 634 3819 Petrolia, Town of 2617 1,646 1801 Pickering, City of 1301 6,915 5719 Plummer Additional, Township of 3101 193 3835 Plympton-Wyoming, Town of 2610 2,229 2711 Port Colborne, City of 1801 1,548 2711 Port Colborne, City of 1807 1,736 1423 Port Hope, Municipality of 607 1,474 4959 Powassan, Municipality of 2804 220 1350 Prince Edward County, City of 602 450 5766 Prince, Township of 3105 657 2301 Puslinch, Township of 2212 2,505 1204 Quinte West, City of 602 660 5902 Rainy River District Locality 3203 153 4348 Ramara, Township of 1603 410 4348 Ramara, Township of 1602 1,056 5841 Red Rock, Township of 3204 216 1938 Richmond Hill, Town of 1401 10,585 0831 Rideau Lakes, Township of 201 283 0306 Russell, Township of 101 1,850 4924 Ryerson, Township of 2804 264 5218 Sables-Spanish Rivers, Township of 3006 228 3829 Sarnia, City of 2610 2,403 4110 Saugeen Shores, Town of 2503 1,241 4110 Saugeen Shores, Town of 2504 2,429 5761 Sault Ste Marie, City of 3105 642 1820 Scugog, Township of 1304 1,888 1820 Scugog, Township of 1302 2,566 4903 Seguin, Township of 2804 210 4351 Severn, Township of 1603 459 4351 Severn, Township of 1602 1,298 2221 Shelburne, Town of 2204 2,273 5828 Shuniah, Township of 3204 169 1516 Smith Ennismore Lakefield, Township of 701 679 5648 Smooth Rock Falls, Town of 2908 150 4801 South Algonquin, Township of 2801 187 4102 South Bruce Peninsula, Town of 2509 748 4102 South Bruce Peninsula, Town of 2501 958 4105 South Bruce, Municipality of 2505 1,689 4105 South Bruce, Municipality of 2504 1,718 0506 South Dundas, Township of 152 1,009 1029 South Frontenac, Township of 501 326 0101 South Glengarry, Township of 101 1,827 0101 South Glengarry, Township of 108 796 0101 South Glengarry, Township of 150 1,086 4010 South Huron, Municipality of 2405 2,345 4995 South River Territorial School Area 2804 221 0406 South Stormont, Township of 161 625 0406 South Stormont, Township of 171 674 4207 Southgate, Township of 2508 947 4207 Southgate, Township of 2512 1,290 3906 Southwest Middlesex, Municipality of 2314 1,125 3906 Southwest Middlesex, Municipality of 2317 1,154 3211 South-West Oxford, Township of 2302 2,506 3211 South-West Oxford, Township of 2305 2,669 3424 Southwold, Township of 2327 1,003 3424 Southwold, Township of 2309 1,676 5739 Spanish, Town of 3101 194 4341 Springwater, Township of 1606 2,124 2629 St Catherines, City of 1804 8,679 2629 St Catherines, City of 1803 13,241 5204 St Charles, Municipality of 3002 157 3805 St Clair, Township of 2613 2,652 3805 St Clair, Township of 2614 1,436 3805 St Clair, Township of 2615 2,025 5708 St Joseph, Township of 3101 214 3421 St Thomas, City of 2309 1,559 1220 Stirling-Rawdon, Township of 601 469 1124 Stone Mills, Township of 501 305 3111 Stratford, City of 2401 3,514 3916 Strathroy-Caradoc, Township of 2320 1,601 3916 Strathroy-Caradoc, Township of 2306 1,847 4946 Strong, Township of 2804 246 5202 Sudbury Locality 3002 273 5714 Tarbutt and Tarbutt Additional, Township of 3101 198 0911 Tay Valley, Township of 201 324 4353 Tay, Township of 1602 1,736 4353 Tay, Township of 1604 1,701 3744 Tecumseh, Town of 2705 4,087 5101 Tehkummah, Township of 3001 269 5418 Temiskaming Shores, City of 2902 461 5418 Temiskaming Shores, City of 2903 759 5418 Temiskaming Shores, City of 2904 825 3926 Thames Centre, Municipality of 2312 2,119 3926 Thames Centre, Municipality of 2307 2,519 0212 The Nation, Municipality of 108 814 0212 The Nation, Municipality of 120 1,696 0212 The Nation, Municipality of 151 1,336 0212 The Nation, Municipality of 160 725 5728 Thessalon, Town of 3101 194 5438 Thornloe, Village of 2903 1,357 2731 Thorold, City of 1802 3,194 2731 Thorold, City of 1805 3,730 2731 Thorold, City of 1806 6,619 5899 Thunder Bay Provincial Land Tax Area 3204 216 5804 Thunder Bay, City of 3202 451 3204 Tillsonburg, Town of 2305 3,667 5490 Timiskaming Locality 2909 480 5627 Timmins, City of 2905 794 4368 Tiny, Township of 1602 2,256 4368 Tiny, Township of 1606 2,846 1901 Toronto, City of 901 9,765 1435 Trent Hills, Municipality of 603 613 1248 Tudor Cashel, Township of 606 250 1231 Tweed, Municipality of 606 253 1231 Tweed, Municipality of 601 445 1201 Tyendinaga, Township of 601 494 5897 Upsala District School Area Locality 3204 287 1829 Uxbridge, Township of 1307 2,974 1829 Uxbridge, Township of 1306 5,924 5670 Val Rita-Harty, Township of 2908 119 1928 Vaughan, City of 1401 9,214 2714 Wainfleet, Township of 1801 1,246 3841 Warwick, Township of 2611 2,076 4364 Wasaga Beach, Town of 1606 1,684 3016 Waterloo, City of 2101 6,189 2719 Welland, City of 1801 1,256 2719 Welland, City of 1802 3,209 2719 Welland, City of 1807 1,621 3024 Wellesley, Township of 2103 5,652 2349 Wellington North, Township of 2211 1,480 3434 West Elgin, Municipality of 2310 1,374 4205 West Grey, Municipality of 2511 1,442 2602 West Lincoln, Township of 1801 1,258 2602 West Lincoln, Township of 1802 2,355 4852 West Nipissing, Municipality of 2801 176 4998 West Parry Sound Board of Education Locality 2804 200 3130 West Perth, Municipality of 2412 3,013 3130 West Perth, Municipality of 2413 2,920 0842 Westport, Village of 201 305 1809 Whitby, Town of 1302 2,316 1809 Whitby, Town of 1301 5,889 1944 Whitchurch-Stouffville, Town of 1402 8,208 4939 Whitestone, Municipality of 2804 206 4758 Whitewater Region, Township of 403 349 3018 Wilmot, Township of 2103 5,476 3739 Windsor, City of 2705 3,994 1254 Wollaston, Township of 606 250 3242 Woodstock, City of 2318 3,598 3029 Woolwich, Township of 2103 5,169 3227 Zorra, Township of 2311 2,941 O. Reg. 339/12, s. 3. TABLE 2 MANAGED FOREST VALUES BY LAND BAND Land Band Value per Acre ($) 101 1835 104 1217 108 807 109 489 120 1719 123 1356 150 1086 151 1333 152 1018 160 742 161 629 170 624 171 674 201 305 202 407 203 230 204 272 205 328 206 219 301 1255 302 898 401 358 402 205 403 330 501 305 502 253 503 384 601 466 602 514 603 633 604 1398 606 258 607 1474 609 875 701 634 702 924 703 280 704 338 705 470 901 9765 1301 6684 1302 2503 1303 2921 1304 1534 1305 1233 1306 5924 1307 2974 1401 9765 1402 8140 1403 4797 1404 2269 1501 20304 1502 7117 1503 12782 1504 9950 1505 5279 1506 9883 1601 1968 1602 1454 1603 444 1604 1756 1605 4061 1606 2152 1607 1151 1610 4061 1611 4061 1612 4061 1701 283 1801 1256 1802 3209 1803 13241 1804 8679 1805 4890 1806 6619 1807 1755 1901 4376 1902 4376 1903 4637 2001 1412 2002 1160 2003 3197 2004 2234 2005 1898 2006 2767 2101 6189 2102 2666 2103 5403 2201 2088 2202 1684 2203 1620 2204 2273 2205 1038 2208 2125 2209 4047 2210 1391 2211 1480 2212 2026 2213 2294 2301 2153 2302 2506 2303 1336 2304 1773 2305 1645 2306 1894 2307 2519 2308 1387 2309 1969 2310 1374 2311 2941 2312 2119 2313 1338 2314 1125 2315 1977 2316 1462 2317 1153 2318 3598 2319 2011 2320 1601 2321 1649 2323 1248 2324 1949 2325 1996 2326 2155 2327 1003 2328 2651 2329 2891 2330 2118 2331 2091 2401 3514 2402 2657 2403 2854 2404 2102 2405 2345 2406 1661 2407 1744 2408 2270 2410 1635 2411 1803 2412 2687 2413 2920 2425 2070 2501 958 2502 1034 2503 1255 2504 1732 2505 1696 2506 1727 2507 1370 2508 947 2509 747 2510 1330 2511 1442 2512 1290 2513 854 2514 1188 2515 1288 2516 752 2517 2382 2520 1081 2600 1946 2601 1494 2602 3423 2603 2499 2604 1860 2605 3450 2606 1633 2608 2207 2609 1806 2610 2262 2611 2312 2612 1515 2613 2652 2614 1436 2615 2025 2617 1646 2618 1529 2621 2312 2633 3407 2634 3524 2635 3450 2636 1497 2642 1475 2700 4331 2701 2500 2702 5182 2703 2114 2704 6001 2705 3994 2706 3129 2707 3880 2708 3263 2709 1929 2711 3226 2801 193 2802 177 2804 233 2901 108 2902 461 2903 759 2904 825 2905 794 2906 334 2907 225 2908 161 2909 480 3001 292 3002 188 3003 159 3004 442 3005 371 3006 228 3101 194 3102 125 3105 657 3201 252 3202 650 3203 159 3204 216 3205 214 3207 219 O. Reg. 339/12, s. 3. PART X TABLES RE ASSESSMENT OF PIPE LINES TABLE 1 OFFSHORE PIPE LINES — 2013 TO 2016 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 1 4.77 1.25 to 1.5 8.08 2 to 2.5 13.16 3 19.11 4 to 4.5 21.43 5 to 55/8 23.54 6 to less than 8 28.05 8 39.94 O. Reg. 338/12, s. 3. TABLE 2 PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2013 TO 2016 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 0.5 4.18 1 5.02 1.25 to 1.5 5.87 2 to 2.5 7.56 3 12.15 4 to 4.5 14.63 6 to less than 8 31.10 8 38.83 O. Reg. 338/12, s. 3. TABLE 3 PIPE LINES OTHER THAN THOSE TO WHICH TABLE 1 OR 2 APPLIES — 2013 TO 2016 TAXATION YEARS Outside Diameter (in inches) Rate (in dollars per foot) 0.75 to 1.0 12.40 1.25 to 1.5 14.70 2 to 2.5 17.33 3 24.82 4 to 4.5 28.89 5 to 55/8 32.96 6 to 65/8 37.21 8 48.00 10 56.77 12 72.83 14 89.06 16 116.83 18 139.61 20 154.82 22 183.46 24 216.85 26 243.36 28 285.60 30 303.09 32 352.90 34 388.68 36 420.37 38 456.82 40 490.57 42 535.93 44 589.13 46 642.74 48 672.59 O. Reg. 338/12, s. 3. TABLE 4 DEPRECIATION RATES FOR OFFSHORE PIPE LINES — 2013 TO 2016 TAXATION YEARS Year of Installation of Pipe Line Percentage Reduction 1981 or earlier 80 1982 79 1983 78 1984 76 1985 75 1986 73 1987 72 1988 71 1989 70 1990 68 1991 67 1992 66 1993 65 1994 63 1995 62 1996 61 1997 59 1998 57 1999 57 2000 56 2001 54 2002 52 2003 51 2004 49 2005 44 2006 39 2007 33 2008 27 2009 21 2010 15 2011 10 2012 5 2013 0 O. Reg. 338/12, s. 3. TABLE 5 PIPE LINES OTHER THAN THOSE TO WHICH TABLE 4 APPLIES — 2013 TO 2016 TAXATION YEARS Year of Installation of Pipe Line Percentage Reduction 1944 or earlier 80 1945 79 1946 78 1947 78 1948 78 1949 76 1950 76 1951 75 1952 75 1953 74 1954 73 1955 73 1956 73 1957 71 1958 71 1959 70 1960 69 1961 69 1962 68 1963 68 1964 67 1965 66 1966 65 1967 65 1968 64 1969 64 1970 63 1971 62 1972 61 1973 61 1974 60 1975 60 1976 59 1977 58 1978 57 1979 57 1980 56 1981 56 1982 55 1983 55 1984 54 1985 53 1986 52 1987 52 1988 51 1989 50 1990 49 1991 47 1992 44 1993 42 1994 40 1995 37 1996 35 1997 32 1998 30 1999 27 2000 24 2001 22 2002 20 2003 18 2004 16 2005 14 2006 12 2007 10 2008 8 2009 8 2010 7 2011 4 2012 2 2013 0 O. Reg. 338/12, s. 3. Back to top