City of Sarnia Tax Rates

Property ClassRTC/RTQ 2023 Rates2022 Rates2021 Rates2020 Rates2019 Rates2018 Rates2017 Rates2016 Rates
ResidentialRT 1.596488%1.556431% 1.533293%1.512801%1.518187%1.525523%1.525862%1.520927%
Residential (Education only)RD0.153000%0.153000%0.153000%0.153000%0.161000%0.170000%0.179000%0.188000%
Taxable Farmland IR10.558771%0.544751%0.536652%0.529480%0.531367%0.533933%0.534051%0.532325%
Commercial – Farmland 1C10.558771%0.544751% 0.536652% 0.529480%0.531367%0.533933%0.534051%0.532325%
Commercial – On FarmC70.615294%0.790880%0.781470%0.798134%0.809570%
Industrial – Farmland II10.558771%0.544751%0.536652%0.529480%0.531367%0.533933%0.534051%0.532325%
Industrial – On FarmI70.717444%0.938406%0.926561%0.941072%0.952234%–  – 
Multi-ResidentialMT3.039976%2.959861%2.913585%2.872599%2.875374%2.881046%3.331631%3.387026%
New Multi-ResidentialNT1.596488%1.556431%1.533293%1.512801%1.518187%1.525523%1.525862%1.520927%
Commercial – OccupiedCT3.228700%3.163523%3.125876%3.462531%3.498280%3.545573%3.581481%3.568807%
Commercial – Excess LandCU2.524091%2.478467%2.452113%2.798772%2.642296%2.481900%2.507036%2.498165%
Commercial – Vacant LandsCX2.254338%2.210629%2.185381%2.163020%2.192648%2.224775%2.235826%2.241993%
New CommercialXT3.163523%3.125876%3.192531%3.238280%3.295573%3.331481%3.348807%
New Commercial – ExcessXU2.478467%2.452113%2.528772%2.421296%2.306900%2.332036%2.344165%
Parking Lots & Vacant LandGT2.254338%2.210629%2.185381%2.163020%2.192648%2.224775%2.235826%2.241993%
Office Building – OccupiedDT3.096906%3.035386%2.999851%3.338378%3.374365%3.421810%3.458508%3.447108%
Office Building – Excess LandDU2.431834%2.388771%2.363896%2.711864%2.555556%2.395267%2.420956%2.412975%
Office Building (New Construction)YT3.035386%2.999851%3.068378%3.114365%3.171810%3.208508%3.227108%
Shopping Centres – OccupiedST3.887531%3.804071%3.755861%4.083164%4.117721%4.164254%4.196208%4.177175%
Shopping Centres – Excess Land SU2.985271%2.926849%2.893103%3.233215%3.075905%2.914978%2.937346%2.924022%
New Shopping CentresZT3.804071%3.755861%3.813164%3.857721%3.914254%3.946208%3.957175%
New Shopping Centres – ExcessZU2.926849%2.893103%2.963215%2.854905%2.739978%2.762346%2.770022%
Industrial – OccupiedIT3.835646%3.753626%3.706248%4.034288%4.068938%4.115531%4.147797%4.229264%
Industrial – Excess LandIU2.801170%2.747856%2.717062%3.059787%2.870560%2.675096%2.696067%2.749023%
Industrial – Vacant LandsIX2.801170%2.747856%2.717062%3.059787%2.870560%2.675096%2.696067%2.749023%
New IndustrialJT3.753626%3.706248%3.764288%3.808938%3.865531%3.897797%3.909264%
New Industrial – Excess LandJU2.747856%2.717062%2.789787%2.656060%2.512596%2.533567%2.541023%
New Industrial – Vacant LandsJX2.747856%2.717062%2.789787%2.656060%2.512596%2.533567%2.541023%
Large Industrial – OccupiedLT5.215481%5.095171%5.025676%5.334127%5.366279%5.411282%5.435266%5.503415%
Large Industrial – Excess LandLU3.698063%3.619861%3.574689%3.904682%3.713832%3.517333%3.532923%3.577220%
New Large Industrial – OccupiedKT5.095171%5.025676%5.064127%5.106279%5.161282%5.185266%5.183415%
New Large Industrial – Excess LandKU3.619861%3.574689%3.634682%3.499332%3.354833%3.370423%3.369220%
PipelinesPT2.817673%2.763903%2.732843%2.805334%2.851827%2.909594%2.947967%2.963866%
FarmFT0.363406%0.355426%0.350196%0.345565%0.334732%0.348849%0.381466%0.380232%
Managed ForestsTT0.397935%0.389108%0.383324%0.378200%0.379548%0.381381%0.381466%0.380232%

Annual Tax Rates

The City of Sarnia establishes the General Municipal and Transit tax rates, these rates are subject to approval by Sarnia City Council; the County of Lambton establishes the County tax rate; and the Province of Ontario establishes the Education tax rate. The rates posted above reflect the total tax rate for the year indicated including the General Municipal, Transit, County and Education rates.

Tax Ratios

Tax Ratios express the relationship that the tax rate for each property class in the municipality bears to the tax rate for the residential property class. Thus, tax ratios determine the relative tax burdens for each property class.

Tax Ratios will be set annually by upper tier and single tier municipalities. The Tax Ratios set by an upper tier will govern all the tax rates within each municipality in the upper tier. However, there are limits to municipal powers to set tax ratios; they must adhere to transition ratios and tax ratio ranges of fairness.

Tax Classes

A tax class represents a group of properties that are subject to their own tax rate. Every property is assigned a specific class according to its use. A property’s use determines its tax class. Properties are divided into seven standard property classes established by the Province: Residential, Commercial, Industrial, Managed Forest, Conservation Lands, Farm, – Multi-residential. Municipalities have the ability to set different tax rates for different classes of property.