Understanding Property Tax
How Property Tax Rates are Calculated
Learn about how property taxes are calculated and find out what the tax rate is.
What are tax rates?
Tax rates determine how much property tax you pay, based on the assessed value of your property.
The property tax rate is different depending on:
- the class of property you own
- where you live (for area rated services)
How the tax rate is set
When the annual budget is adopted by Council for the current year, they pass a Property Tax Levy By-law which identifies the approved tax rates. You can find this information at the bottom of this page.
This annual by-law establishes the tax rates for every taxable property classification based on:
- the budget requirement (tax levy)
- the property assessments returned by the Municipal Property Tax Assessment Corporation (MPAC)
The tax rates are calculated by dividing the municipal tax levy requirement by the amount of property assessment.
Municipal Tax Levy ÷ Property Assessment = Residential Tax Rate
The City of Hamilton identifies specific tax rates for a number of services to provide additional information on your tax bill. Some tax rates apply to all properties City-wide, others apply to some properties or do not apply at all depending on the location of the property (area rated). These tax rates are:
- General tax rate (applies City-wide) - funds most services provided by the City and some external agencies including Conservation Authorities and Library Board
- Provincially shared services tax rate (applies City-wide) - funds services such as paramedics, social housing, support payments and public health, which are all subsidized by the Province of Ontario
- Police services tax rate (applies City-wide) - funds Hamilton Police Services
- Area rated tax levies (varies based on location, depending on services in your area):
- Transit
- Fire
- Parkland
- Special Capital Infrastructure
The Province of Ontario sets the education tax rates and the City is required to collect these education taxes and forward them to the School Boards.
Interim and Final tax bills
Property taxes are billed by the City to you twice per year. The Interim Tax Bill is mailed in January with instalments due on the last business day in February and April. The Final Tax Bill is mailed in May with instalments due on the last business day in June and September.
Your interim tax bill is calculated by taking 50% of your previous year’s Total Taxes Levied, plus any balance on the account as of the billing date. The Interim Tax Bill does not include any proposed/approved tax increase.
Once City Council has approved the annual budget, the property tax rates for the current year are established. Your current year’s Total Taxes Levied is calculated by taking the current year’s approved tax rates x the current year’s assessment value of your property. Your final tax bill simply taxes your current year’s Total Taxes Levied minus (-) Interim Tax Bill plus (+) any balance on the account as of the billing date. Where applicable, other property specific charges will be added to the Final tax bill.
Your property tax bill is paid in two halves (Interim and Final). The first half (Interim) is based on last year’s lower tax rate. The final bill in the second half includes the entire increase for the whole year.
Here’s an example of how it works. If your taxes were $4,000 last year and the city approved a $200 increase for this year, your final Property Tax Bill for the current year is $4,200.
- Interim Tax Bill: You pay 50% of last year's $4,000 property tax bill = $2,000.
- Final Tax Bill: You owe the remaining balance of the $4,200 total for the final Property Tax Bill.
- $4,200 (Total) - $2,000 (Already Paid on Interim Tax Bill) = $2,200.
Even though the "actual" increase was $200 for the whole year, your Final Tax Bill looks $200 higher than your Interim Tax Bill because it didn't include any of that change from the approved current year tax rate.
Don’t forget, the interim bill is only half of last year’s property taxes. It does not include:
- Any final approved budget increases or
- property assessment changes from The Municipal Property Assessment Corporation
If you want to get a true comparison, compare your final Property Tax Bill from this year with the final one from last year.
Similarly, for taxpayers enrolled in monthly pre-authorized debit (PAD) plans, the monthly withdrawals in the first half of the year are simply to pay 50% of last year’s taxes. The final approved budget increase is then added to the monthly withdrawals in the second half of the year only.
Here is an example of how PAD payments work. If your taxes were $4,080 last year, your monthly withdrawals for the first half of this year will be $340 (12-month plan) or $408 (10-month plan).
- 6 monthly withdrawals of $340 in the first half of the year = $ 2,040 which equates to 50% of last year’s taxes, OR
- 5 monthly withdrawals of $408 in the first half of the year = $2,040 which equates to 50% of last year’s taxes
If the City approved a $210 increase this year, your final tax bill for the current year is $4,290 (last year’s taxes of $4,080 + $210 increase). Since you already paid $2,040 in the first half of the year (6 monthly withdrawals of $340 or 5 monthly withdrawals of $408), you now owe the remaining balance of $2,250 as follows:
- 6 monthly withdrawals of $375 in the second half of the year = $ 2,250 which equates to the remaining balance, OR
- 5 monthly withdrawals of $450 in the first half of the year = $ 2,250 which equates to the remaining balance
Comparing your monthly withdrawal amount in the first half of the year ($340 or $408, depending on the plan) to the revised monthly withdrawal amount in the second half of the year ($375 or $450, pending on the plan) will appear as if the budget increase is twice as high than what it actually is, as the $210 tax increase is not included in the withdrawals the first half of the year . Instead, to get a true comparison, compare your final Property Tax Bill from this year with the final one from last year.
Learn more about
Tax Rates by Property Class
General Rates Applied to Entire City
General Rates Applied to Entire City + Area Rates App[lied to Respective Community = Total Residential Tax Rate
| Municipal | Provincially Shared 1 | Police | Education 2 |
|---|---|---|---|
| 0.612% | 0.201% | 0.244% | 0.153% |
Area Rates Applied to Respective Community
| Ancaster | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Full Time Fire | 0.061% | 0.152% | 0.005% |
| Urban with Composite Fire | 0.061% | 0.071% | 0.005% |
| Rural with Full Time Fire | - | 0.152% | 0.005% |
| Rural with Composite Fire | - | 0.071% | 0.005% |
| Rural with Volunteer Fire | - | 0.038% | 0.005% |
| Dundas | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Composite Fire | 0.057% | 0.152% | 0.006% |
| Rural with Composite Fire | - | 0.152% | 0.006% |
| Rural with Volunteer Fire | - | 0.071% | 0.006% |
| Flamborough | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Composite Fire | 0.057% | 0.152% | 0.006% |
| Rural with Composite Fire | - | 0.152% | 0.006% |
| Rural with Volunteer Fire | - | 0.071% | 0.006% |
| Glanbrook | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Full Time Fire | 0.085% | 0.152% | - |
| Urban with Composite Fire | 0.085% | 0.071% | - |
| Urban with Volunteer Fire | 0.085% | 0.038% | - |
| Rural with Full Time Fire | - | 0.152% | - |
| Rural with Composite Fire | - | 0.071% | - |
| Rural with Volunteer Fire | - | 0.038% | - |
| Hamilton | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Full Time Fire | 0.168% | 0.152% | 0.028% |
| Urban with Composite Fire | 0.168% | 0.071% | 0.028% |
| Stoney Creek | Transit | Fire | Area 3 |
|---|---|---|---|
| Urban with Full Time Fire | 0.056% | 0.152% | 0.002% |
| Urban with Composite Fire | 0.056% | 0.071% | 0.002% |
| Urban with Volunteer Fire | 0.056% | 0.038% | 0.002% |
| Rural with Composite Fire | - | 0.071% | 0.002% |
| Rural with Volunteer Fire | - | 0.038% | 0.002% |
Total tax rate
| Ancaster | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Full Time Fire | 1.428% | $5,526 |
| Urban with Composite Fire | 1.346% | $5,212 |
| Rural with Full Time Fire | 1.367% | $5,290 |
| Rural with Composite Fire | 1.285% | $4,975 |
| Rural with Volunteer Fire | 1.252% | $4,848 |
| Dundas | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Composite Fire | 1.424% | $5,513 |
| Rural with Composite Fire | 1.367% | $5,293 |
| Rural with Volunteer Fire | 1.286% | $4,979 |
| Flamborough | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Composite Fire | 1.319% | $5,106 |
| Rural with Composite Fire | 1.280% | $4,956 |
| Rural with Volunteer Fire | 1.247% | $4,828 |
| Glanbrook | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Full Time Fire | 1.446% | $5,598 |
| Urban with Composite Fire | 1.365% | $5,284 |
| Urban with Volunteer Fire | 1.332% | $5,156 |
| Rural with Full Time Fire | 1.361% | $5,270 |
| Rural with Composite Fire | 1.280% | $4,956 |
| Rural with Volunteer Fire | 1.247% | $4,828 |
| Hamilton | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Full Time Fire | 1.557% | $6,028 |
| Urban with Composite Fire | 1.476% | $5,714 |
| Stoney Creek | Total Residential Tax Rate | 2026 Total Taxes on a $387,100 Home |
|---|---|---|
| Urban with Full Time Fire | 1.420% | $5,497 |
| Urban with Composite Fire | 1.339% | $5,183 |
| Urban with Volunteer Fire | 1.306% | $5,055 |
| Rural with Composite Fire | 1.283% | $4,965 |
| Rural with Volunteer Fire | 1.250% | $4,837 |
1 Provincially Shared refers to programs such as Public Health Services, Ontario Works and others for which the municipality has little control over their cost.
2 Education tax rate set by the Government of Ontario. Municipalities are required to bill and collect education taxes, which are then paid to the respective school boards.
3 Area includes Parkland Purchases and Special Infrastructure Re-Investment, where applicable.
Taxable Property classes
- Urban = Transit
- Rural = No Transit
- FT Fire = Full Time Fire
- VL Fire = Volunteer Fire
- COM Fire = Composite Fire
| Ancaster | Urban w FT Fire Rate | Urban w COM Fire Rate | Rural w FT Fire Rate | Rural w VL Fire Rate | Rural w COM Fire Rate |
|---|---|---|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.014275548 | 0.013463212 | 0.013665444 | 0.012522963 | 0.012853107 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.010706661 | 0.010097409 | 0.010249083 | 0.009392223 | 0.009639830 |
| Multi-Residential (MT) | 0.027021096 | 0.025396424 | 0.025800887 | 0.023515927 | 0.024176215 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.034036185 | 0.032427759 | 0.032828178 | 0.030566068 | 0.031219752 |
| - small-scale on farm (C7 / C0) | 0.027436185 | 0.025827759 | 0.026228178 | 0.023966068 | 0.024619752 |
| Industrial (IT / IU / IX) | 0.045214031 | 0.042893186 | 0.043470963 | 0.040206897 | 0.041150118 |
| - small-scale on farm (I7 / I0) | 0.038614031 | 0.036293186 | 0.036870963 | 0.033606897 | 0.034550118 |
| Large Industrial (LT / LU) | 0.051497586 | 0.048776260 | 0.049453736 | 0.045626428 | 0.046732409 |
| Pipelines (PT) | 0.031674435 | 0.030216535 | 0.030579481 | 0.028529072 | 0.029121581 |
| Landfills (HT) | 0.046649180 | 0.044236866 | 0.044837414 | 0.041444704 | 0.042425099 |
| Aggregate Extraction (VT) | 0.036291984 | 0.034304603 | 0.034799363 | 0.032004285 | 0.032811982 |
| Farm (FT) | 0.002634638 | 0.002491099 | 0.002526833 | 0.002324957 | 0.002383293 |
| Managed Forests (TT) | 0.003568887 | 0.003365803 | 0.003416361 | 0.003130741 | 0.003213277 |
| Dundas | Urban w FT Fire Rate | Rural w FT Fire Rate | Rural w COM Fire Rate |
|---|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.014241035 | 0.013674642 | 0.012862305 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.010680776 | 0.010255981 | 0.009646729 |
| Multi-Residential (MT) | 0.026952069 | 0.025819283 | 0.024194611 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.033967848 | 0.032846390 | 0.031237964 |
| - small-scale on farm (C7 / C0) | 0.027367848 | 0.026246390 | 0.024637964 |
| Industrial (IT / IU / IX) | 0.045115426 | 0.043497241 | 0.041176396 |
| - small-scale on farm (I7 / I0) | 0.038515426 | 0.036897241 | 0.034576396 |
| Large Industrial (LT / LU) | 0.051381966 | 0.049484550 | 0.046763223 |
| Pipelines (PT) | 0.031612494 | 0.030595988 | 0.029138088 |
| Landfills (HT) | 0.046546688 | 0.044864728 | 0.042452414 |
| Aggregate Extraction (VT) | 0.036207546 | 0.034821866 | 0.032834485 |
| Farm (FT) | 0.002628540 | 0.002528458 | 0.002384918 |
| Managed Forests (TT) | 0.003560259 | 0.003418660 | 0.003215576 |
| Flamborough | Urban w COM Fire Rate | Rural w VL Fire Rate | Rural w COM Fire Rate |
|---|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.013190210 | 0.012471601 | 0.012801745 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.009892657 | 0.009353701 | 0.009601309 |
| Multi-Residential (MT) | 0.024850419 | 0.023413202 | 0.024073490 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.031887215 | 0.030464370 | 0.031118055 |
| - small-scale on farm (C7 / C0) | 0.025287215 | 0.023864370 | 0.024518055 |
| Industrial (IT / IU / IX) | 0.042113219 | 0.040060154 | 0.041003375 |
| - small-scale on farm (I7 / I0) | 0.035513219 | 0.033460154 | 0.034403375 |
| Large Industrial (LT / LU) | 0.047861703 | 0.045454363 | 0.046560345 |
| Pipelines (PT) | 0.029726578 | 0.028436891 | 0.029029400 |
| Landfills (HT) | 0.043426159 | 0.041292178 | 0.042272574 |
| Aggregate Extraction (VT) | 0.033636703 | 0.031878627 | 0.032686324 |
| Farm (FT) | 0.002442859 | 0.002315881 | 0.002374217 |
| Managed Forests (TT) | 0.003297552 | 0.003117900 | 0.003200436 |
| Glanbrook | Urban w FT Fire Rate | Urban w VL Fire Rate | Urban w COM Fire Rate | Rural w FT Fire Rate | Rural w VL Fire Rate | Rural w COM Fire Rate |
|---|---|---|---|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.014461527 | 0.013319047 | 0.013649191 | 0.013614081 | 0.012471601 | 0.012801745 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.010846146 | 0.009989285 | 0.010236893 | 0.010210561 | 0.009353701 | 0.009601309 |
| Multi-Residential (MT) | 0.027393055 | 0.025108094 | 0.025768382 | 0.025698162 | 0.023413202 | 0.024073490 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.034404424 | 0.032142314 | 0.032795998 | 0.032726481 | 0.030464370 | 0.031118055 |
| - small-scale on farm (C7 / C0) | 0.027804424 | 0.025542314 | 0.026195998 | 0.026126481 | 0.023864370 | 0.024518055 |
| Industrial (IT / IU / IX) | 0.045745374 | 0.042481308 | 0.043424529 | 0.043324220 | 0.040060154 | 0.041003375 |
| - small-scale on farm (I7 / I0) | 0.039145374 | 0.035881308 | 0.036824529 | 0.036724220 | 0.033460154 | 0.034403375 |
| Large Industrial (LT / LU) | 0.052120617 | 0.048293308 | 0.049399290 | 0.049281672 | 0.045454363 | 0.046560345 |
| Pipelines (PT) | 0.032008212 | 0.029957803 | 0.030550312 | 0.030487301 | 0.028436891 | 0.029029400 |
| Landfills (HT) | 0.047201464 | 0.043808755 | 0.044789150 | 0.044684888 | 0.041292178 | 0.042272574 |
| Aggregate Extraction (VT) | 0.036746982 | 0.033951904 | 0.034759601 | 0.034673705 | 0.031878627 | 0.032686324 |
| Farm (FT) | 0.002667501 | 0.002465625 | 0.002523961 | 0.002517757 | 0.002315881 | 0.002374217 |
| Managed Forests (TT) | 0.003615382 | 0.003329762 | 0.003412298 | 0.003403520 | 0.003117900 | 0.003200436 |
| Hamilton | Urban w FT Fire Rate | Urban w COM Fire Rate |
|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.015572337 | 0.014760001 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.011679253 | 0.011070001 |
| Multi-Residential (MT) | 0.029614674 | 0.027990002 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.036603828 | 0.034995402 |
| - small-scale on farm (C7 / C0) | 0.030003828 | 0.028395402 |
| Industrial (IT / IU / IX) | 0.048918957 | 0.046598112 |
| - small-scale on farm (I7 / I0) | 0.042318957 | 0.039998112 |
| Large Industrial (LT / LU) | 0.055841830 | 0.053120503 |
| Pipelines (PT) | 0.034001783 | 0.032543882 |
| Landfills (HT) | 0.050500124 | 0.048087810 |
| Aggregate Extraction (VT) | 0.039464578 | 0.037477197 |
| Farm (FT) | 0.002863781 | 0.002720241 |
| Managed Forests (TT) | 0.003893084 | 0.003690000 |
| Stoney Creek | TRB & AFB Rate | TRB & AFH Rate | TRB & AFX Rate | Rural w VL Fire Rate | Rural w COM Fire Rate |
|---|---|---|---|---|---|
| Residential / New Multi-Residential (RT / NT) | 0.014200878 | 0.013058397 | 0.013388541 | 0.012496282 | 0.012826426 |
| Farmland Awaiting Development (C1 / R1/ M1) | 0.010650658 | 0.009793798 | 0.010041406 | 0.009372212 | 0.009619819 |
| Multi-Residential (MT) | 0.026871755 | 0.024586795 | 0.025247082 | 0.023462564 | 0.024122852 |
| Commercial (CT / CU / DT / DU / GT / CX / ST / SU) | 0.033888337 | 0.031626227 | 0.032279911 | 0.030513239 | 0.031166923 |
| - small-scale on farm (C7 / C0) | 0.027288337 | 0.025026227 | 0.025679911 | 0.023913239 | 0.024566923 |
| Industrial (IT / IU / IX) | 0.045000697 | 0.041736631 | 0.042679852 | 0.040130668 | 0.041073889 |
| - small-scale on farm (I7 / I0) | 0.038400697 | 0.035136631 | 0.036079852 | 0.033530668 | 0.034473889 |
| Large Industrial (LT / LU) | 0.051247440 | 0.047420131 | 0.048526113 | 0.045537045 | 0.046643027 |
| Pipelines (PT) | 0.031540424 | 0.029490015 | 0.030082524 | 0.028481187 | 0.029073696 |
| Landfills (HT) | 0.046427438 | 0.043034729 | 0.044015124 | 0.041365472 | 0.042345867 |
| Aggregate Extraction (VT) | 0.036109302 | 0.033314224 | 0.034121921 | 0.031939009 | 0.032746706 |
| Farm (FT) | 0.002621444 | 0.002419568 | 0.002477904 | 0.002320242 | 0.002378578 |
| Managed Forests (TT) | 0.003550219 | 0.003264599 | 0.003347135 | 0.003124071 | 0.003206606 |
Date modified