Property tax & assessment — Niagara Falls, Ontario
What is the tax rate? When are taxes due? How is property assessed?
In the City of Niagara Falls, Ontario, property tax & assessment rules are set by 2026 Tax Rates (City of Niagara Falls rate table) and 2 other bylaws, verified 2026-10-28. Due dates: At the time of purchasing or otherwise acquiring Accommodation; remitted on the last day of each month. Penalty interest: Penalties and interest at the rate applicable to overdue property taxes; interest added on first day of default and each month thereafter.
Residential/Farm (RT) 1.748888%; New Multi-Residential (NT) 1.748888%; Multi-residential (MT) 3.296899%; Commercial-Occupied CT/CM 3.648706%; Commercial Small Scale On-Farm C7 2.988706%; Landfill (HT) 5.496946%; Industrial-Occupied IT/LT 5.077185%; Pipelines (PT) 3.596360%; Farmland (FT) 0.437222%; Managed Forests (TT) 0.437222%; Farmland Awaiting Development I (C1) 1.311666%; Aggregate Extraction (VT) 3.871409% [Urban Service Area Total column; General Rates Total omits Urban Service Area surcharge]
"2026 Tax Rates" — full property-class rate table, Urban Service Area Total column
scout note
2026 rates by class: City, capital levy, waste, transit, Region, schools. Residential/farm total 1.723250% (1.748888% urban service area). Rate table only; by-law number not shown.
At the time of purchasing or otherwise acquiring Accommodation; remitted on the last day of each month
s. 3.1; s. 6.3
penalty interest
Penalties and interest at the rate applicable to overdue property taxes; interest added on first day of default and each month thereafter
s. 7.1
scout note
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).
Assessments and Tax Rates
Explains tax calculation and links 2022-2026 rate tables.
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.
Paying Property Taxes - due dates and penalty
2026 interim due Feb 27 and Apr 30; final June 30 and Sept 29 (or Aug 31 and Oct 30 for other plans). Penalty 1.25% per month on the first of each month.