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Property Taxes Overview

House craddled in the palm of a hand

The City of Oshawa collects taxes on behalf of the Region of Durham, the School Boards, and the City. The only portion controlled by the City are the City's taxes as stated on your tax bill. Regional taxes are collected to provide Regional services such as policing and social services, school taxes are collected to provide for schools operating within the City, and City taxes are collected to provide local services such as garbage collection, snow clearing and local road repairs. Municipal taxes in the Province of Ontario are restricted to Residential and Commercial/Industrial realty taxes.

Realty taxes are based on an assessment value determined by the Municipal Property Assessment Corporation (MPAC) which is multiplied by a Tax Rate. MPAC is responsible for determining and defending the assessment values as established by them. If you have any concerns regarding your assessed value call MPAC at  1-866-296-6722.

If your property is in one of the capped property tax classes the realty taxes may be affected by the 2014 clawback percentages as well as the levy change percentages which are listed in the table below. The resulting additional capped taxes, if any, show as the 2014 Tax Cap Adjustment on your tax bill. You should also note that there is no change in the cap limit of 10% from 2013 to 2014. Threshold limits have also been opted for and selected for 2014 limiting the application of capping to decreasing amounts and similarly to increasing amounts greater than $250. This means that if your property taxes are within $250 of actual Current Value Assessment (CVA) taxes, they will be adjusted to the CVA taxes.

Capping Factors
Tax Class Clawback (%) Levy Change (%) Cap (%)
Commercial

51.2500

0.7342

10.0000
Industrial

69.7192

0.7716

10.0000
Large Industrial

69.7192

0.7716

10.0000
Multi-Residential

0.0000

1.0747

10.0000
Vacancy Factors
Vacancy Factors %
Commercial Vacancy 0.70
Industrial Vacancy 0.65
Minimum Tax Level
Minimum Tax Level %
Multi-Residential 0.90
Commercial 0.90
Industrial 0.90

Historic Capping Information

Starting in the 2013 taxation year all assessments will be based on a January 1, 2012 valuation date. Despite the fluctuations in market values due to economic conditions the assessed values remain the same until the next reassessment of assessed values. The Municipal Property Assessment Corporation is responsible for the calculation of the assessment values used by the City of Oshawa to levy taxation. If you have any questions regarding your assessed value please contact MPAC at 1-866 296-6722 or enquiry@mpac.ca. In order to have an accurate assessed value it is important that all information on the property be correct. The City of Oshawa recommends that all property owners respond to requests for information made by MPAC.

Some properties may have additional charges on their tax bills due to Local Improvement Charges or Special Area Rates. Currently, the City only has one Special Area Rate and that is for commercial properties that are located within the downtown core. This Business Improvement Area has a charge for the downtown beautification and improvement program referred to as the Central Business District Improvement Area (CBDIA).

The Local Improvement Charges are added to property tax accounts that have specific work done that will directly impact their properties. These charges are added after the work has been completed and the pre-payment options have not been exercised. The improvements billed in this manner are usually local roads, water and sewer, tile drainage projects and other capital projects of a local nature.

If a vacant unit exists in a commercial or industrial property for a period greater than 90 consecutive days for the given tax year, the owner may qualify for a rebate under Section 364 of the Municipal Act. A rebate application must be filed and received by the City before the end February in the year following the tax year. Please see Application Forms for Municipal Tax Reductions, Rebates & Refunds. For  further questions about qualifying for this rebate, please contact the Assessment Review Officer at extension 2816.

Tax Ratios

Pursuant to section 308(5) of the Municipal Act, Upper Tiered Municipalities must pass a By-law establishing the percentages by which tax rates are to be calculated for all of the prescribed property subclasses within the Region. Tax ratios express the relationship between the tax rates of property classes to the residential property class.  In other words, they indicate the tax burden borne by a particular tax class in the Municipality. The residential tax ratio is always 1.0000 and acts as the benchmark for all other property classes.

The Region of Durham has enacted By-law # 13-2014 allowing for the usage of the following Tax Ratios:

Tax Ratios
Property Class %
Residential 1.0000
Multi Residential 1.8665
Commercial 1.4500
Office Building 1.4500
Industrial 2.2598
Large Industrial 2.2598
Pipelines 1.2294
Farmlands 0.2000
Managed Forest 0.2500

Property Classes as prescribed under Section 7 of the Assessment Act R.S.O. 1990 c.A.31 as amended.

Contact
Location:
Service Oshawa
1st Floor, West Wing, City Hall
50 Centre Street South
Oshawa, Ontario L1H 3Z7
Phone:
905-436-3311
Toll Free:
1-800-667-4292
Fax: 905-436-5618
TTY:
905-436-5627
Email: service@oshawa.ca
Hours:
Monday through Friday - 8:00 a.m. to 6:00 p.m.
Saturday - 9:00 a.m. to 1:00 p.m.