Property tax & assessment — Central Manitoulin, Ontario

What is the tax rate? When are taxes due? How is property assessed?

In the Municipality of Central Manitoulin, Ontario, property tax & assessment rules are set by By-law 2025-05 - 2025 Estimates, Tax Ratios and Tax Rates and 1 other bylaw, verified 2026-10-23. Due dates: First Installment - August 29st, 2025 - 35% of total levy; Final Installment - October 31th, 2025 - 65% of total levy.

By-law 2025-05 - 2025 Estimates, Tax Ratios and Tax Rates adopted bylaw
tax rate Municipal: CF Commercial PIL No Support: 0.01500148; CG Commercial PIL General: 0.01500148; CT Commercial Taxable No Support: 0.01500148; CU Commercial Excess Land No Support: 0.01050104; CX Commercial Vacant Land No Support: 0.01050104; E Exempt: 0.00000000; FT Farmland Taxable English Public: 0.00363831; HF Landfill PIL Full No Support: 0.01108895; IJ Industrial Vacant PIL No Support: 0.01137139; IT Industrial Taxable No Support: 0.01749445; IU Industrial Excess Land No Support: 0.01137139; IX Industrial Vacant No Support: 0.01137139; JT Industrial (New Construction), Taxable, No Supp: 0.01137139; JU Industrial (New Construction) Excess Land No Supp: 0.01749445; JX Industrial (New Construction) Vacant No Supp: 0.01137139; MT Mutli Residential English Public: 0.01137139; MT Mutli Residential English Separate: 0.01455324; NT Mutli Residential (New) English Public: 0.01455324; RF Residential PIL English Public: 0.01455324; RG Residential PIL General No Support: 0.01455324; RP Residential PIL Tenant English Public: 0.01455324; RT Residential Taxable English Public: 0.01455324; RT Residential Taxable French Public: 0.01455324; RT Residential Taxable French Separate: 0.01455324; TT Managed Forest English Public: 0.00363831; TT Managed Forest Taxable French Public: 0.00363831; VT AGGREGATE EXTRACTION: 0.01500148; XT Commercial (New) Taxable No Support: 0.01500148; XU Commercial (New) Excess Land No Support: 0.01050104; XX Commercial (New) Vacant Land No Support: 0.01050104 | Education: CF Commercial PIL No Support: 0.00688; CG Commercial PIL General: 0.00000; CT Commercial Taxable No Support: 0.00688; CU Commercial Excess Land No Support: 0.00688; CX Commercial Vacant Land No Support: 0.00688; E Exempt: 0.00000; FT Farmland Taxable English Public: 0.00038; HF Landfill PIL Full No Support: 0.00507; IJ Industrial Vacant PIL No Support: 0.00880; IT Industrial Taxable No Support: 0.00880; IU Industrial Excess Land No Support: 0.00880; IX Industrial Vacant No Support: 0.00880; JT Industrial (New Construction), Taxable, No Su: 0.00880; JU Industrial (New Construction) Excess Land No Su: 0.00880; JX Industrial (New Construction) Vacant No Support: 0.00880; MT Mutli Residential English Public: 0.00153; MT Mutli Residential English Separate: 0.00153; NT Mutli Residential (New) English Public: 0.00153; RF Residential PIL English Public: 0.00153; RG Residential PIL General No Support: 0.00000; RP Residential PIL Tenant English Public: 0.00153; RT Residential Taxable English Public: 0.00153; RT Residential Taxable French Public: 0.00153; RT Residential Taxable French Separate: 0.00153; TT Managed Forest English Public: 0.00038; TT Managed Forest Taxable French Public: 0.00038; VT AGGREGATE EXTRACTION: 0.00688; XT Commercial (New) Taxable No Support: 0.00688; XU Commercial (New) Excess Land No Support: 0.00688; XX Commercial (New) Vacant Land No Support: 0.00688 s. 2; s. 3
due dates First Installment - August 29st, 2025 - 35% of total levy; Final Installment - October 31th, 2025 - 65% of total levy s. 6
penalty interest 1.25% per month on all taxes unpaid on the first day following the installment due date and on the first day of each month thereafter until paid in full; 1.25% per month or fraction thereof on all other taxes in default on January 1st, 2025 s. 7; s. 8
scout note

Final 2025 tax rates and ratios (commercial 1.0308, industrial 1.2024, farm 0.25); instalments and 1.25% monthly penalty.

By-law 2026-02 - Interim Tax Levy adopted bylaw
due dates 35% of the interim levy due and payable on the 28th day of February 2026, 65% due and payable April 30th, 2026 s. 2
penalty interest penalty of 1.25 percent; thereafter 1.25% per month until December 31st, 2026; interest at 1.25% per month for each month or fraction thereof s. 3; s. 4; s. 5
scout note

2026 interim levy at 50% of 2025 taxes, due Feb 28 (35%) and Apr 30 (65%), 2026; 1.25% penalty then 1.25% per month on arrears.

Property Taxes - Municipality of Central Manitoulin

Property tax information page; refers readers to the final taxation by-law for rates by class.

Machine-readable: property-tax.json · Official website: http://www.centralmanitoulin.ca/ · Last verified 2026-10-23 · Property tax & assessment across Ontario · Property tax & assessment in other municipalities