Tax rates, allotments and property assessment

Property taxes are based on the tax rate as it applies to the assessed value of a home or property. Municipal Property Assessment Corporation (MPAC) generates a Current Value Assessment (CVA) for all properties, this assessment is used to generate property tax amounts. The total amount of taxes collected depends on the municipality’s revenue needs and not on the value of the properties assessed within a municipality.

The City and Region independently determine the tax rate for each property tax class. The Ontario Provincial Government sets the education tax rates for all properties within the province.

The taxes collected by the City are allotted to fund various municipal and regional projects, alongside education.

Click here for more information and a breakdown of property tax allotments.

The combined tax rate (municipal, regional and education) is then multiplied with CVA to determine the property tax value.

Most properties in St. Catharines are taxed under the Urban Rate, which includes allotments for street lights and transit. The total tax amount for a year is calculated by multiplying the assessed value by the property's tax rate (and Business Improvement Area Rate for specific downtown core properties) then adding any local improvement levies to the amount. Local improvement amounts are calculated separately and shown on the Final Tax Bill.

Would you like to take it a step further? If you know your assessment value, try our Property Tax Calculator.

Up-to-date assessments of property values in St. Catharines can be found through our Property Value Assessment Portal.

2021 Tax Rates
ClassTax ClassGeneral (per cent)Urban (per cent)
Residential RT 1.379120 1.455746
Multi-residential MT 2.568456 2.719409
New multi-residential NT 1.379120 1.455746
Commercial, occupied CT, XT, CH 3.007196 3.140134
Commercial, excess land CU, XU, CK 2.528576 2.631603
Commercial, other - occupied DT, GT, ST, YT, ZT 3.007196 3.140134
Commercial, other - excess land DU, SU, ZU 2.528576 2.631603
Commercial, vacant land CX, CJ 2.528576 2.631603
Industrial, occupied IT, LT, IH 4.104696 4.306222
Industrial, excess land IU, LU 3.370139 3.535322
Industrial, vacant land IX, IJ 3.370139 3.535322

Industrial, new

JT, KT 4.104696 4.306222
Industrial, new - excess land JU, KU 3.379139 3.5353222
Pipelines PT 2.966979 3.097404
Farmlands FT 0.344780 0.363937
Farmlands Awaiting Development I R1, C1 1.034340 1.091810

Business Improvement Area Rate

Certain properties located in business improvement areas (BIAs) pay an additional BIA rate. Currently this applies only to the Downtown Association.

2021 Downtown Association BIA Rates
ClassBIA Tax Rate (per cent)
Commercial, occupied 0.277391
Commercial, vacant 0.214978
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