Tax Rates

The overall tax rate for your property is made up of a combination of different tax rates. For more information on how your property taxes are calculated, see our Property Taxes page.

Tax rate components

The tax rate for your property will depend on what services you have access to and what type of property you have. Each property will have education, upper-tier, and lower-tier tax rates applied to it.

Tax class

The first step to determining what your tax rate is to determine what tax class your property is in. Your tax class will be based on what type of property you have. The Municipal Property Assessment Corporation (MPAC) assigns each property in Gravenhurst a realty tax class, as well as a realty tax qualifier and school tax direction designation. You can find which tax class your property is in on the front of your tax bill.

Realty tax classes (RTC)

An RTC tells you what type of property you have.

Realty tax class legend

Code

RTC

C

Commercial

D

Office building

E

Exempt

F

Farm

G

Parking lot

I

Industrial

J

Industrial (new construction)

K

Large industrial (new construction)

L

Large industrial

M

Multi-residential

N

New multi-residential

O

Resort condominium

P

Pipeline

Q

Professional sports facility

R

Residential

S

Shopping centre

T

Managed forest

U

Utility transmission and distribution corridors

W

Railway right-of-way

X

Commercial (new construction)

Y

Office building (new construction)

Z

Shopping centre (new construction)

Realty tax qualifier (RTQ)

Most properties will have the RTQ code “T”, which stands for Taxable Full and means the property is taxed at the full tax rate. Sometimes, a property may be eligible for a lower tax rate, such as a vacant commercial property and farmland awaiting development. These properties will have RTQ codes other than “T”.

Realty tax qualifiers legend

Code

RTQ

T

Taxable full

U

Taxable excess land (applicable for commercial or industrial properties only)

X

Taxable vacant land (applicable for commercial or industrial properties only)

H

Taxable: full, shared payment-in-lieu

I

Taxable: water intake system, shared payment-in-lieu

J

Taxable: vacant land, shared payment-in-lieu

K

Taxable: excess land, shared payment-in-lieu

N

Taxable: non-generating station, shared payment-in-lieu

S

Taxable: generating station, shared payment-in-lieu

1

Taxable: farmland awaiting development phase I

4

Taxable: farmland awaiting development phase II

School tax direction designation

The school tax direction designation indicates which school board the education portion of your property taxes goes to.

School tax direction designation legend

Code

School tax direction designation

EP

English-public

ES

English-separate

FP

French-public

FS

French-separate

PS

Protestant-separate

N

No school support (distributed between all of the school boards)

Examples

The code which tells you what tax class your property is in is on the front of your tax bill. Some examples are below.

  • RTEP:
    • R = Residential-use property
    • T = Taxable at the full residential rate
    • EP = Education levies directed to English public school board
  • CTN:
    • C = Commercial-use property
    • T = Taxable at the full commercial rate
    • N = Education levies distributed between all school boards

Tax rates

The second step in determining your tax rate is to determine the overall tax rate applied to your property, which is made up of a combination of different tax rates: the education tax rate, the upper-tier tax rates, and the lower-tier tax rates.

Education tax rate

The education tax rate is set annually by the Province of Ontario, and all of the funds we collect from these taxes go to the school board you have elected to support.

Upper-tier tax rates

The upper-tier tax rates are set annually by the District Municipality of Muskoka. All of the funds we collect from these taxes go to the District for things like waste management and water treatment services. All properties will have the general upper-tier and waste management tax rates applied to them by the District. There is also a water tax rate and a sewer tax rate, but your property will only have these tax rates applied to it if you have access to these services.

Lower-tier tax rates

The lower-tier tax rates are set by us, the Town of Gravenhurst, based on the annual budget in order to do all of the planned projects for the year. Most properties will only have the lower-tier general tax rate applied to it by the Town. Commercial and industrial properties in the Gravenhurst business improvement area (GBIA) will also have the GBIA tax rate applied to them.

Tax rate for your property

To find out the current tax rate for your property, check out your tax bill to see what tax class you are in and then see this year's tax rate summary. You are also able to view past tax rate summaries.

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