Property tax & assessment — Niagara Falls, Ontario

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

The City of Niagara Falls, Ontario has 2 adopted bylaws on file: By-law No. 2025-36 (MAT amendment re: owner-occupied STRs); Municipal Accommodation Tax By-law No. 2025-72 (repeals By-law 2025-009), verified 2026-08-23.

By-law No. 2025-36 (MAT amendment re: owner-occupied STRs) adopted bylaw

Amends the Municipal Accommodation Tax by-law to extend it to owner-occupied short-term rentals.

Municipal Accommodation Tax By-law No. 2025-72 (repeals By-law 2025-009) adopted bylaw

Establishes the Municipal Accommodation Tax (MAT) on transient accommodation purchases in the City and sets the tax rate/levy. Confirmed by opening the PDF (title page).

City of Niagara Falls 2025 Tax Rates (schedule)

Official tax-rate schedule by property class for 2025; informational document, not itself adopted by-law text (no by-law number shown). No standalone city tax-rate or tax-sale by-law was found; tax sales follow the provincial Municipal Act / O.Reg 181/03.

Machine-readable: property-tax.json · Official website: https://niagarafalls.ca/ · Last verified 2026-08-23 · Property tax & assessment in other municipalities