Provincial Land Tax (PLT) is a property tax imposed on land located in the unincorporated territories of Ontario which do not have municipal representation. The taxes collected through this program fund the cost of provincial services in these areas.
Reform of the PLT Program
After extensive consultations in the north, the Ontario Government passed legislation reforming the PLT program, beginning with the 2009 tax year.
Land in the unincorporated territories is now assessed using the Current Value Assessment method which has been used in the rest of the province since 1998.
Tax Rate
The tax rates are listed in the tables below. The minimum tax is $6 per year.
| Property Class | Tax Rate Inside School Boards |
Tax Rate Outside School Boards |
|---|---|---|
| Commercial | 0.00054642 | 0.00054642 |
| Farmland/ Managed Forest | 0.00042444 | 0.00006380 |
| Industrial | 0.00037936 | 0.00037936 |
| Pipeline | 0.00193903 | 0.00193903 |
| Residential/ Multi-residential | 0.00169776 | 0.00025520 |
What will my property tax be?
You can calculate the PLT portion of your tax bill using the rate table above, your most recent property assessment notice from the Municipal Property Assessment Corporation (MPAC) and the following formula:
Assessed value of property (on assessment notice) multiplied by PLT Tax Rate (from the rate table above) equals the PLT portion of your tax bill.
For example, if the assessed value of your residential property inside school boundaries was $54,000, when multiplied by the 0.00169776 tax rate from the rate table above, the PLT portion of your tax bill would be $91.68.
Provincial Land Tax Rate for Railway Companies and Power Utilities
The method for calculating tax on certain land owned by railway companies and prescribed power utilities is different than the method used for the property classes set out above. The tax is calculated based on the number of acres of the parcel of land being assessed.
To calculate the tax you will need your most recent property assessment notice from the MPAC and the following formula:
Number of acres the property contains (on assessment notice) multiplied by PLT Tax Rate (from the rate table below) equals the PLT portion of your tax bill.
| Property Owned by | Type of Land/Land Use | Rate per acre |
|---|---|---|
| Railway Company | Roadway or right-of-way | $0.09 |
| Prescribed Power Utility | Land as a transmission or distribution corridor | $2.05 |
The following are not to be included in the calculation for land owned by a railway company:
- structures, substructures and superstructures, rails, ties, poles and other property on the roadway or right-of-way
- land leased by the railway company to another person for rent or other valuable consideration
The following is not to be included in the calculation for land owned by a prescribed power utility:
- land leased by the prescribed power utility to another person for rent or other valuable consideration.
Land leased by railway companies or prescribed power utilities is assessed separately as a property class.
For more information on prescribed power utilities, including a list of corporations considered to be power utilities for the purposes of the Provincial Land Tax Act, 2006 (act), see section 3 of O. Reg. 224/09 under the act.
Do you own property within Local Roads Board (LRB) or Local Services Board areas (LSB)?
If so, you will continue to pay LRB and LSB levies. If a board opts to have its levies included in the one bill system, their charges will appear as a line item on your tax bill. If a board does not opt into the one bill system, you will continue to be billed by, and send your payment to, the LRB and/or LSB.
Do you own property within school boundaries?
If so, you will continue to pay education taxes which will appear as a line item on your tax bill.
Whom do I contact for more information?
Depending on the nature of your call, please use the following contact information:
Provincial Land Tax Office – Thunder Bay
Taxpayers can call the Provincial Land Tax Office in Thunder Bay with any questions relating to their PLT Accounts, payments, tax certificates, billing or any other general inquiries:
- Local Calls: 1 807 625-2122
- Toll Free: 1 866 400-2122
- Teletypewriter: 1 888 321-6774
Email: plt@thunderbay.ca
Ministry of Finance
For any legislative questions regarding the Provincial Land Tax Act, 2006 call:
- Toll Free: 1 866 ONT-TAXS (1 866 668-8297)
- Teletypewriter: 1 800 263-7776
Municipal Property Assessment Corporation (MPAC)
For any questions regarding property assessment call:
- Toll Free: 1 866 296-6722
- Teletypewriter: 1 877 889-6722
