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THE CORPORATION OF THE CITY OF MISSISSAUGA
BY-LAW NUMBER 0061-2026
A by-law to establish the tax ratios and tax rates to levy the residential,
commercial, industrial, multi-residential, new multi-residential, pipe line,
farm and managed forests property taxes and to levy an amount upon
public hospitals, universities and colleges for the year 2026
WHEREAS The Corporation of the City of Mississauga is required under Section 290(1) of the
Municipal Act, 2001, S.O. 2001, c. 25, as amended (the "Municipal Act, 2001"), to adopt yearly
estimates of all sums required during the year for the purposes of The Corporation of the City of
Mississauga, including the sums required by law to be provided by Council for any local boards of The
Corporation of the City of Mississauga;
AND WHEREAS the Council of The Corporation of the City of Mississauga passed Resolution
0016-2026 on January 28, 2026, adopting the 2026 Business Plan and Budget;
AND WHEREAS the 2026 Net Operating Levy is estimated at $789,732,834;
AND WHEREAS it is necessary to establish tax ratios for the taxation year 2026 by the Council
of The Corporation of the City of Mississauga pursuant to the Municipal Act, 2001;
AND WHEREAS the tax ratios establish the relative amount of taxation to be borne by each
property class;
AND WHEREAS the property classes have been prescribed by the Minister of Finance under
the Assessment Act, R.S.O. 1990, c. A.31, (the "Assessment Act"), as amended, and the regulations
thereto;
AND WHEREAS Section 310 of the Municipal Act, 2001, allows an upper-tier municipality to
delegate to each of its lower-tier municipalities the authority to pass a by-law establishing the tax
ratios for the year within the lower-tier for both lower-tier and upper-tier purposes;
AND WHEREAS pursuant to The Regional Municipality of Peel By-law Number 1-2026, The
Regional Municipality of Peel delegated to the council of each area municipality the authority to pass
a by-law establishing tax ratios and setting out a method by which the portion of Regional levies will be
raised in each area municipality for the 2026 taxation year;
AND WHEREAS The Regional Municipality of Peel adopted in By-law Number 18-2026 on
April 9, 2026, estimates of all sums required by The Regional Municipality of Peel during the year
2026 for the purposes of the Regional Corporation that will provide for a general levy and special
levies on area municipalities;
-2-
AND WHEREAS Ontario Regulation 400/98, under Education Act, R.S.O 1990, c.E.2
prescribes the tax rates for school purposes for 2026 for residential properties (including residential,
multi-residential, and new multi-residential classes), and for the commercial, industrial, pipe line, farm
and managed forest classes;
AND WHEREAS it is necessary for the Council of The Corporation of the City of Mississauga,
pursuant to the Municipal Act, 2001, to levy on the whole rateable property for the residential, multi-
residential, new multi-residential, commercial, industrial, pipe line, farm and managed forest classes
according to the last revised assessment roll for The Corporation of the City of Mississauga the sums
set forth for various purposes in Schedule A attached hereto for the current year;
AND WHEREAS Section 323 of the Municipal Act, 2001, authorizes a local municipality in
which there is situated a university designated by the Minister of Training, Colleges and Universities
or a college of applied arts and technology, or a public hospital or provincial mental health facility
designated by the Minister of Health and Long-Term Care, to levy an annual amount not exceeding the
prescribed amount for each full-time student enrolled in the university or college or for each provincially
rated bed in the public hospital or provincial mental health facility;
AND WHEREAS Ontario Regulation 384/98, under the Municipal Act, 2001, prescribes the
rate for universities, colleges of applied arts and technology, and designated public hospitals for the
purposes of Section 323 of the Municipal Act, 2001;
AND WHEREAS The Regional Municipality of Peel enacted By-law Number 51-2025 on
September 25, 2025, establishing in each area municipality the New Multi-Residential (Municipal
Reduction) subclass with a tax rate reduction of thirty five percent (35%) effective January 1, 2026;
NOW THEREFORE the Council of The Corporation of the City of Mississauga ENACTS as
follows:
1.
For the taxation year 2026, the tax ratio for property in:
a)
the residential class is 1.000000;
b)
the commercial class is 1.516977;
c)
the industrial class is 1.615021;
d)
the multi-residential class is 1.265604;
e)
the new multi-residential class is 1.000000;
f)
the pipe line class is 1.313120;
g)
the farm class is 0.250000; and
h)
the managed forests class is 0.250000.
2.
For the year 2026, The Corporation of the City of Mississauga shall levy upon the
residential, commercial, industrial, multi-residential, new multi-residential, pipe line, farm
and managed forests property assessments the rates of taxation per current value
assessment for general purposes as set out in Schedule A attached to this By-law.
-3-
3.
The estimates to be levied for the current year are as set forth in Schedule A attached to
this By-law.
4.
For universities, colleges of applied arts and technology or designated public hospitals or
provincial mental health facilities within the City of Mississauga, taxes due and payable
shall be calculated based on $75 on each:
a)
full time student enrolled in a designated university or college of applied arts and
technology in the year preceding the year of levy;
b)
provincially rated bed in a designated public hospital or provincial mental health
facility as determined by the relevant Provincial Minister.
5.
(1)
For payments-in-lieu of taxes due to The Corporation of the City of Mississauga,
the actual amount due to The Corporation of the City of Mississauga shall be
based on the assessment roll and the tax rates for the applicable classes as set
out in Schedule A.
(2)
Notwithstanding subsection 5(1), payment-in-lieu of taxes due to The Corporation
of the City of Mississauga for land that is owned or leased by the Greater Toronto
Airports Authority operating the Toronto Pearson International Airport will be
calculated in accordance with Ontario Regulation 282/98 under the Assessment
Act, as amended.
6.
Schedule A attached hereto shall be and hereby forms part of this By-law.
7.
If any section or portion of this By-law is found by a court of competent jurisdiction to be
invalid, it is the intent of Council of The Corporation of the City of Mississauga that all
remaining sections and portions of this By-law continue in full force and effect.
ENACTED AND PASSED this 29th day of April, 2026.
Signed by Carolyn Parrish, Mayor and Diana Rusnov, City Clerk.
Page 1 of 2
Schedule A
The Corporation of the City of Mississauga
2026 Final Tax Rates and Levy
Class
Description
Returned
Assessment for
2026
City Tax Rate
(%)
Region Tax Rate
(%)
Education Tax
Rate (%)
Total
Tax Rate (%)
City of
Mississauga
Levy
Region of Peel
Levy
Education
Levy
Total
Levy
RT
Residential
131,532,522,165
0.396141%
0.538760%
0.153000%
1.087901%
521,054,716
708,644,055
201,244,759
1,430,943,530
RH
Residential Shared (PIL for Ed)
1,640,500
0.396141%
0.538760%
0.153000%
1.087901%
6,499
8,838
2,510
17,847
R1
Res Farm Awaiting Development I
1,719,000
0.118842%
0.161628%
0.045900%
0.326370%
2,043
2,778
789
5,610
R4
Res Farm Awaiting Development II
0
0.396141%
0.538760%
0.153000%
1.087901%
0
0
0
0
RD
Residential - Education Only
0
0.000000%
0.000000%
0.153000%
0.153000%
0
0
0
0
MT
Multi-Residential
6,841,355,522
0.501358%
0.681856%
0.153000%
1.336214%
34,299,689
46,648,211
10,467,274
91,415,174
M1
MR Farm Awaiting Development I
27,614,000
0.118842%
0.161628%
0.045900%
0.326370%
32,817
44,632
12,675
90,124
M4
MR Farm Awaiting Development II
0
0.501358%
0.681856%
0.153000%
1.336214%
0
0
0
0
NT
New Multi-Residential
361,482,600
0.396141%
0.538760%
0.153000%
1.087901%
1,431,982
1,947,522
553,068
3,932,572
NT1
New Multi-Residential Sub Class
0
0.257492%
0.350194%
0.153000%
0.760686%
0
0
0
0
CT
Commercial
20,200,390,867
0.600937%
0.817286%
0.880000%
2.298223%
121,391,688
165,094,942
177,763,440
464,250,070
CH
Commercial Shared (PIL for Ed)
15,779,200
0.600937%
0.817286%
0.944727%
2.362950%
94,823
128,961
149,070
372,854
CM
Commercial Taxable (No Ed)
45,493,500
0.600937%
0.817286%
0.000000%
1.418223%
273,387
371,812
0
645,199
CK
Commercial Excess Land (PIL for Ed)
3,668,900
0.600937%
0.817286%
0.944727%
2.362950%
22,048
29,985
34,661
86,694
C1
Commercial Farm Awaiting Development I
78,560,000
0.118842%
0.161628%
0.045900%
0.326370%
93,363
126,975
36,059
256,397
C4
Commercial Farm Awaiting Development II
0
0.600937%
0.817286%
0.880000%
2.298223%
0
0
0
0
C7
Commercial Small Scale On Farm Business I
22,400
0.150234%
0.204321%
0.220000%
0.574556%
34
46
49
129
C0
Commercial Small Scale On Farm Business II
0
0.150234%
0.204321%
0.220000%
0.574556%
0
0
0
0
CU
Commercial Excess Land
218,208,969
0.600937%
0.817286%
0.880000%
2.298223%
1,311,299
1,783,391
1,920,239
5,014,929
CJ
Commercial Vacant Land (PIL for Ed)
783,000
0.600937%
0.817286%
0.944727%
2.362950%
4,705
6,399
7,397
18,501
CX
Commercial Vacant Land
321,670,674
0.600937%
0.817286%
0.880000%
2.298223%
1,933,039
2,628,969
2,830,702
7,392,710
DT
Office Building
4,355,339,819
0.600937%
0.817286%
0.880000%
2.298223%
26,172,862
35,595,577
38,326,990
100,095,429
DH
Office Building Shared (PIL for Ed)
11,283,500
0.600937%
0.817286%
0.944727%
2.362950%
67,807
92,218
106,598
266,623
DU
Office Building Excess Land
40,860,742
0.600937%
0.817286%
0.880000%
2.298223%
245,547
333,949
359,575
939,071
DK
Office Building Excess Land (PIL for Ed)
4,322,300
0.600937%
0.817286%
0.944727%
2.362950%
25,974
35,326
40,834
102,134
ST
Shopping Centre
6,959,828,490
0.600937%
0.817286%
0.880000%
2.298223%
41,824,207
56,881,695
61,246,491
159,952,393
SU
Shopping Centre Excess Land
27,044,000
0.600937%
0.817286%
0.880000%
2.298223%
162,517
221,027
237,987
621,531
Page 2 of 2
Schedule A
The Corporation of the City of Mississauga
2026 Final Tax Rates and Levy
Class
Description
Returned
Assessment for
2026
City Tax Rate
(%)
Region Tax Rate
(%)
Education Tax
Rate (%)
Total
Tax Rate (%)
City of
Mississauga
Levy
Region of Peel
Levy
Education
Levy
Total
Levy
GT
Parking Lot
148,808,700
0.600937%
0.817286%
0.880000%
2.298223%
894,247
1,216,192
1,309,517
3,419,956
IT
Industrial
4,510,060,521
0.639777%
0.870108%
0.880000%
2.389885%
28,854,312
39,242,398
39,688,533
107,785,243
IH
Industrial Shared (PIL for Ed)
64,508,312
0.639777%
0.870108%
1.066032%
2.575917%
412,709
561,292
687,679
1,661,680
I1
Industrial Farm Awaiting Development I
50,394,700
0.118842%
0.161628%
0.045900%
0.326370%
59,890
81,452
23,131
164,473
I4
Industrial Farm Awaiting Development II
0
0.639777%
0.870108%
0.880000%
2.389885%
0
0
0
0
I7
Industrial Small Scale On-Farm Business I
0
0.159944%
0.217527%
0.220000%
0.597471%
0
0
0
0
I0
Industrial Small Scale On-Farm Business II
0
0.159944%
0.217527%
0.220000%
0.597471%
0
0
0
0
IU
Industrial Excess Land
48,853,741
0.639777%
0.870108%
0.880000%
2.389885%
312,555
425,080
429,913
1,167,548
IX
Industrial Vacant Land
155,829,800
0.639777%
0.870108%
0.880000%
2.389885%
996,963
1,355,888
1,371,302
3,724,153
II
Industrial - Water Intake System
0
0.639777%
0.870108%
1.066032%
2.575917%
0
0
0
0
IJ
Industrial Vacant Land (PIL for Ed)
1,747,000
0.639777%
0.870108%
1.066032%
2.575917%
11,177
15,201
18,624
45,002
IK
Industrial Excess Land (PIL for Ed)
15,939,288
0.639777%
0.870108%
1.066032%
2.575917%
101,976
138,689
169,918
410,583
LT
Large Industrial
1,007,212,582
0.639777%
0.870108%
0.880000%
2.389885%
6,443,910
8,763,837
8,863,471
24,071,218
LH
Large Industrial Shared (PIL for Ed)
0
0.639777%
0.870108%
1.066032%
2.575917%
0
0
0
0
LJ
Large Industrial Vacant Land (PIL for Ed)
0
0.639777%
0.870108%
1.066032%
2.575917%
0
0
0
0
LK
Large Industrial Excess Land (PIL for Ed)
0
0.639777%
0.870108%
1.066032%
2.575917%
0
0
0
0
LU
Large Industrial Excess Land
48,110,533
0.639777%
0.870108%
0.880000%
2.389885%
307,800
418,614
423,373
1,149,787
PT
Pipe Line
169,391,000
0.520181%
0.707456%
0.880000%
2.107637%
881,140
1,198,367
1,490,641
3,570,148
FT
Farm
4,582,600
0.099035%
0.134690%
0.038250%
0.271975%
4,538
6,172
1,753
12,463
TT
Managed Forests
576,700
0.099035%
0.134690%
0.038250%
0.271975%
571
777
221
1,569
177,275,605,625
789,732,834
1,074,051,267
549,819,243
2,413,603,344