City of Sarnia Tax Rates
| Property Class | RTC/RTQ | 2019 Rates | 2018 Rates | 2017 Rates | 2016 Rates | 2015 Rates |
| Residential | RT | 1.518187% | 1.525523% | 1.525862% | 1.520927% | 1.504660% |
| Residential (Education only) | RD | 0.161000% | 0.170000% | 0.179000% | 0.188000% | 0.195000% |
| Taxable Farmland I | R1 | 0.531367% | 0.533933% | 0.534051% | 0.532325% | 0.526630% |
| Commercial – Farmland 1 | C1 | 0.531367% | 0.533933% | 0.534051% | 0.532325% | 0.526630% |
| Commercial – On Farm | C7 | 0.809570% | – | – | – | – |
| Industrial – Farmland I | I1 | 0.531367% | 0.533933% | 0.534051% | 0.532325% | 0.526630% |
| Industrial – On Farm | I7 | 0.952234% | – | – | – | – |
| Multi-Residential | MT | 2.875374% | 2.881046% | 3.331631% | 3.387026% | 3.338184% |
| New Multi-Residential | NT | 1.518187% | 1.525523% | 1.525862% | 1.520927% | 1.504660% |
| Commercial – Occupied | CT | 3.498280% | 3.545573% | 3.581481% | 3.568807% | 3.560949% |
| Commercial – Excess Land | CU | 2.642296% | 2.481900% | 2.507036% | 2.498165% | 2.492665% |
| Commercial – Vacant Lands | CX | 2.192648% | 2.224775% | 2.235826% | 2.241993% | 2.236063% |
| New Commercial | XT | 3.238280% | 3.295573% | 3.331481% | 3.348807% | 3.320949% |
| New Commercial – Excess | XU | 2.421296% | 2.306900% | 2.332036% | 2.344165% | 2.324665% |
| Parking Lots & Vacant Land | GT | 2.192648% | 2.224775% | 2.235826% | 2.241993% | 2.236063% |
| Office Building – Occupied | DT | 3.374365% | 3.421810% | 3.458508% | 3.447108% | 3.441373% |
| Office Building – Excess Land | DU | 2.555556% | 2.395267% | 2.420956% | 2.412975% | 2.408962% |
| Office Building (New Construction) | YT | 3.114365% | 3.171810% | 3.208508% | 3.227108% | 3.201373% |
| Shopping Centres – Occupied | ST | 4.117721% | 4.164254% | 4.196208% | 4.177175% | 4.144832% |
| Shopping Centres – Excess Land | SU | 3.075905% | 2.914978% | 2.937346% | 2.924022% | 2.901383% |
| New Shopping Centres | ZT | 3.857721% | 3.914254% | 3.946208% | 3.957175% | 3.918698% |
| New Shopping Centres – Excess | ZU | 2.854905% | 2.739978% | 2.762346% | 2.770022% | 2.743089% |
| Industrial – Occupied | IT | 4.068938% | 4.115531% | 4.147797% | 4.229264% | 4.211623% |
| Industrial – Excess Land | IU | 2.870560% | 2.675096% | 2.696067% | 2.749023% | 2.737555% |
| Industrial – Vacant Lands | IX | 2.870560% | 2.675096% | 2.696067% | 2.749023% | 2.737555% |
| New Industrial | JT | 3.808938% | 3.865531% | 3.897797% | 3.909264% | 3.871623% |
| New Industrial – Excess Land | JU | 2.656060% | 2.512596% | 2.533567% | 2.541023% | – |
| New Industrial – Vacant Lands | JX | 2.656060% | 2.512596% | 2.533567% | 2.541023% | – |
| Large Industrial – Occupied | LT | 5.366279% | 5.411282% | 5.435266% | 5.503415% | 5.463534% |
| Large Industrial – Excess Land | LU | 3.713832% | 3.517333% | 3.532923% | 3.577220% | 3.551297% |
| New Large Industrial – Occupied | KT | 5.106279% | 5.161282% | 5.185266% | 5.183415% | – |
| New Large Industrial – Excess Land | KU | 3.499332% | 3.354833% | 3.370423% | 3.369220% | – |
| Pipelines | PT | 2.851827% | 2.909594% | 2.947967% | 2.963866% | 2.932633% |
| Farm | FT | 0.334732% | 0.348849% | 0.381466% | 0.380232% | 0.376165% |
| Managed Forests | TT | 0.379548% | 0.381381% | 0.381466% | 0.380232% | 0.376165% |
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.
2019 Capping Parameters
| | Multi-Residential | Industrial | Commercial |
| Annualized Tax Limit | | 10% | 10% |
| Prior Year CVA Tax Limit | | 10% | 10% |
| CVA Tax Threshold – Increasers | | $500 | $500 |
| CVA Tax Threshold – Decreases | | $500 | $500 |
| Exclude Reassessment Increase | | Yes | Yes |
| Exclude Properties Previously at CVA Tax | | Yes | Yes |
| Exclude Properties that Move from Capped to Clawed Back | | Yes | Yes |
| Exclude Properties that Move from Clawed Back to Capped | | Yes | Yes |
| Exit Capping immediately | Yes | Not Eligible | Not Eligible |
| Capping phase-out | Not Eligible | Year 2 (1/3) | Year 2 (1/3) |
2019 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | | 0.0000% | 0.0000% |
| Retained Percentage | | 100.0000% | 100.0000% |
| Total | | 100.0000% | 100.0000% |
2018 Capping Parameters
| | Multi-Residential | Industrial | Commercial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 10% | 10% | 10% |
| CVA Tax Threshold – Increasers | $500 | $500 | $500 |
| CVA Tax Threshold – Decreases | $500 | $500 | $500 |
| Exclude Reassessment Increase | Yes | Yes | Yes |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
| Exit Capping immediately | Not Eligible | Not Eligible | Not Eligible |
| Capping phase-out | Year 1 (1/4) | Year 1 (1/4) | Year 1 (1/4) |
2018 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 0.00% | 10.1581% | 5.1546% |
| Retained Percentage | 100.00% | 89.84% | 94.85% |
| Total | 100.00% | 100.00% | 100.00% |
2017 Capping Parameters
| Multi-Residential | Commercial | Industrial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 10% | 10% | 10% |
| CVA Tax Threshold – Increasers | $500 | $500 | $500 |
| CVA Tax Threshold – Decreasers | $500 | 500 | $500 |
| Exclude Reassessment Increase | Yes | Yes | Yes |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
| Exit Capping immediately | Not Eligible | Not Eligible | Not Eligible |
| Capping phase-out | Not Eligible | Not Eligible | Not Eligible |
2017 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 0.0000% | 6.6226% | 20.7901% |
| Retained Percentage | 100.0000% | 93.3774% | 79.2099% |
| Total | 100.000% | 100.0000% | 100.0000% |
2016 Capping Parameters
| Multi-Residential | Commercial | Industrial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 10% | 10% | 10% |
| CVA Tax Threshold – Increasers | $500 | $500 | $500 |
| CVA Tax Threshold – Decreasers | $500 | 500 | $500 |
| Exclude Reassessment Increase | Yes | Yes | Yes |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
| Exit Capping immediately | Not Eligible | Not Eligible | Not Eligible |
| Capping phase-out | Not Eligible | Not Eligible | Not Eligible |
2016 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 0.0000% | 29.0960% | 13.1597% |
| Retained Percentage | 100.0000% | 70.9040% | 86.8403% |
| Total | 100.000% | 100.0000% | 100.0000% |
2015 Capping Parameters
| Multi-Residential | Commercial | Industrial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 5% | 5% | 5% |
| CVA Tax Threshold – Increasers | $250 | $250 | $250 |
| CVA Tax Threshold – Decreasers | $250 | $250 | $250 |
| Exclude Reassessment Increase | Yes | Yes | Yes |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
2015 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 100.0000% | 37.0633% | 15.6369% |
| Retained Percentage | 0.0000% | 62.9367% | 84.3631% |
| Total | 100.000% | 100.0000% | 100.0000% |
2014 Capping Parameters
| Multi-Residential | Commercial | Industrial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 5% | 5% | 5% |
| CVA Tax Threshold – Increasers | $250 | $250 | $250 |
| CVA Tax Threshold – Decreasers | $250 | $250 | $250 |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
2014 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 100.0000% | 43.5096% | 17.6835% |
| Retained Percentage | 0.0000% | 56.4904% | 82.3165% |
| Total | 100.000% | 100.0000% | 100.0000% |
2013 Capping Parameters
| Multi-Residential | Commercial | Industrial |
| Annualized Tax Limit | 10% | 10% | 10% |
| Prior Year CVA Tax Limit | 5% | 5% | 5% |
| CVA Tax Threshold – Increasers | $250 | $250 | $250 |
| CVA Tax Threshold – Decreasers | $250 | $250 | $250 |
| Exclude Properties Previously at CVA Tax | Yes | Yes | Yes |
| Exclude Properties that go from Capped to Clawed Back | Yes | Yes | Yes |
| Exclude Properties that go from Clawed Back to Capped | Yes | Yes | Yes |
2013 Capping Clawback and Retained Percentages
| Multi-Residential | Commercial | Industrial |
| Clawback Percentage | 100.0000% | 25.5294% | 5.4536% |
| Retained Percentage | 0.0000% | 74.4706% | 94.5464% |
| Total | 100.000% | 100.0000% | 100.0000% |
Levy Change and Percent Decrease Retained – Clawback Rates