Property tax & assessment — Niagara-on-the-Lake, Ontario

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

In the Town of Niagara-on-the-Lake, Ontario, property tax & assessment rules are set by By-law 2026-019 - 2026 Final Tax Rates, verified 2026-10-23. Due dates: 50% due July 31, 2026; 50% due September 25, 2026. Penalty interest: 1.25% on the first day of default and on the first day of each calendar month thereafter in which the default continues.

By-law 2026-019 - 2026 Final Tax Rates adopted bylaw
tax rate Residential (RT/RP): 0.01271764 rural / 0.01293545 urban; Multi-Residential (MT): 0.02356965 / 0.02399874; New Multi-Residential (NT): 0.01271764 / 0.01293545; Commercial Full (CT,CH,CP,CF,DT,ST,GT): 0.02820943 / 0.02858731; Industrial Full (IT,IH,IF): 0.03822350 / 0.03879634; Large Industrial Full (LT): 0.03822350 / 0.03879634; Aggregate Extraction (VT): 0.02905208 / 0.02951821; Landfill (HT): 0.04169458 / 0.04233500; Pipeline (PT): 0.02784248 / 0.02821321; Farmland (FT/FP): 0.00317941 / 0.00323386; Managed Forest (TT): 0.00317941 / 0.00323386; On Farm Business Commercial/Industrial variants and Excess/Vacant Land sub-classes also listed in summary table "2026 Tax Rate Summary" table (Appendix I); s. 3 "property tax rates applicable thereto"
due dates 50% due July 31, 2026; 50% due September 25, 2026 s. 5(a): "With 50% due on each: July 31, 2026, and September 25, 2026"
penalty interest 1.25% on the first day of default and on the first day of each calendar month thereafter in which the default continues s. 5(d)–(e): "1.25% on the first day of default and on the first day of each calendar month thereafter"
scout note

Sets and levies 2026 tax rates for Town, Region and education. Final instalments due July 31 and Sept 25, 2026; 1.25% penalty on first day of default and monthly after.

2026 Tax Rate Summary (Appendix I)

Rate table: municipal, Niagara Region, transit, education; residential rural total 1.271764%, urban 1.293545%.

Property Taxes (Town of Niagara-on-the-Lake)

2026 interim due Feb 27 and May 20; final July 31 and Sept 25. Links Appendix I rate summary.

Taxes (By-law 2026-019) directory entry

By-law directory page for 2026 final tax rates by-law.

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