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

Property tax & assessment — Sarnia, Ontario: City of Sarnia Tax Rates 2020-2026 (+1 more)

In the City of Sarnia, Ontario, property tax & assessment rules are set by City of Sarnia Tax Rates 2020-2026 and 1 other bylaw, verified 2026-10-19. Due dates: 1st Instalment: February 26, 2026; 2nd Instalment: April 29, 2026; 1st Instalment: June 29, 2026; 2nd Instalment: August 28, 2026. Penalty interest: 15% per annum, applied on the first day of default and on the first day of each month thereafter, until paid.

City of Sarnia Tax Rates 2020-2026 adopted bylaw

tax rate

Residential RT: 2026 1.797234%, 2025 1.733719%, 2024 1.670621%, 2023 1.596488%, 2022 1.556431%, 2021 1.533293%, 2020 1.512801%; Residential (Education only) RD: 2026 0.153000%, 2025 0.153000%, 2024 0.153000%, 2023 0.153000%, 2022 0.153000%, 2021 0.153000%, 2020 0.153000%; Taxable Farmland I R1: 2026 0.604178%, 2025 0.583325%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Commercial - Farmland 1 C1: 2026 0.629032%, 2025 0.606802%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Commercial - On Farm C7: 2026 0.859948%, 2025 0.835711%, 2024 0.837331%, 2023 0.615294%, 2022 0.790880%, 2021 0.781470%, 2020 0.798134%; Industrial - Farmland I I1: 2026 0.629032%, 2025 0.606802%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Industrial - On Farm I7: 2026 0.498633%, 2025 0.994822%, 2024 -, 2023 0.717444%, 2022 0.938406%, 2021 0.926561%, 2020 0.941072%; Multi-Residential MT: 2026 3.359255%, 2025 3.314436%, 2024 3.188242%, 2023 3.039976%, 2022 2.959861%, 2021 2.913585%, 2020 2.872599%; New Multi-Residential NT: 2026 1.797234%, 2025 1.733719%, 2024 1.670621%, 2023 1.596488%, 2022 1.556431%, 2021 1.533293%, 2020 1.512801%; Commercial - Occupied CT: 2026 3.555335%, 2025 3.451988%, 2024 3.349323%, 2023 3.228700%, 2022 3.163523%, 2021 3.125876%, 2020 3.462531%; Commercial - Excess Land CU: 2026 2.752734%, 2025 2.680392%, 2024 2.608526%, 2023 2.524091%, 2022 2.478467%, 2021 2.452113%, 2020 2.798772%; Commercial - Vacant Lands CX: 2026 2.473384%, 2025 2.404079%, 2024 2.335229%, 2023 2.254338%, 2022 2.210629%, 2021 2.185381%, 2020 2.163020%; New Commercial XT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.163523%, 2021 3.125876%, 2020 3.192531%; New Commercial - Excess XU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.478467%, 2021 2.452113%, 2020 2.528772%; Parking Lots & Vacant Land GT: 2026 2.473384%, 2025 2.404079%, 2024 2.335229%, 2023 2.254338%, 2022 2.210629%, 2021 2.185381%, 2020 2.163020%; Office Building - Occupied DT: 2026 3.405211%, 2025 3.307664%, 2024 3.210760%, 2023 3.096906%, 2022 3.035386%, 2021 2.999851%, 2020 3.338378%; Office Building - Excess Land DU: 2026 2.647647%, 2025 2.579365%, 2024 2.511531%, 2023 2.431834%, 2022 2.388771%, 2021 2.363896%, 2020 2.711864%; Office Building (New Construction) YT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.035386%, 2021 2.999851%, 2020 3.068378%; Shopping Centres - Occupied ST: 2026 4.305787%, 2025 4.173453%, 2024 4.041989%, 2023 3.887531%, 2022 3.804071%, 2021 3.755861%, 2020 4.083164%; Shopping Centres - Excess Land SU: 2026 3.278051%, 2025 3.185417%, 2024 3.093392%, 2023 2.985271%, 2022 2.926849%, 2021 2.893103%, 2020 3.233215%; New Shopping Centres ZT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.804071%, 2021 3.755861%, 2020 3.813164%; New Shopping Centres - Excess ZU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.926849%, 2021 2.893103%, 2020 2.963215%; Industrial - Occupied IT: 2026 4.246686%, 2025 4.116635%, 2024 3.987439%, 2023 3.835646%, 2022 3.753626%, 2021 3.706248%, 2020 4.034288%; Industrial - Excess Land IU: 2026 3.068346%, 2025 2.983813%, 2024 2.899835%, 2023 2.801170%, 2022 2.747856%, 2021 2.717062%, 2020 3.059787%; Industrial - Vacant Lands IX: 2026 3.068346%, 2025 2.983813%, 2024 2.899835%, 2023 2.801170%, 2022 2.747856%, 2021 2.717062%, 2020 3.059787%; New Industrial JT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.753626%, 2021 3.706248%, 2020 3.764288%; New Industrial - Excess Land JU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.747856%, 2021 2.717062%, 2020 2.789787%; New Industrial - Vacant Lands JX: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.747856%, 2021 2.717062%, 2020 2.789787%; Large Industrial - Occupied LT: 2026 5.818417%, 2025 5.627650%, 2024 5.438140%, 2023 5.215481%, 2022 5.095171%, 2021 5.025676%, 2020 5.334127%; Large Industrial - Excess Land LU: 2026 4.089971%, 2025 3.965972%, 2024 3.842791%, 2023 3.698063%, 2022 3.619861%, 2021 3.574689%, 2020 3.904682%; New Large Industrial - Occupied KT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 5.095171%, 2021 5.025676%, 2020 5.064127%; New Large Industrial - Excess Land KU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.619861%, 2021 3.574689%, 2020 3.634682%; Pipelines PT: 2026 3.087145%, 2025 3.001886%, 2024 2.917187%, 2023 2.817673%, 2022 2.763903%, 2021 2.732843%, 2020 2.805334%; Farm FT: 2026 0.393798%, 2025 0.380333%, 2024 0.366798%, 2023 0.363406%, 2022 0.355426%, 2021 0.350196%, 2020 0.345565%; Managed Forests TT: 2026 0.431556%, 2025 0.416660%, 2024 0.401688%, 2023 0.397935%, 2022 0.389108%, 2021 0.383324%, 2020 0.378200%

City of Sarnia Tax Rates

scout note

Table of 2026 rates by class, e.g. residential 1.797234%, multi-residential 3.359255%, commercial occupied 3.555335%, education residential 0.153%.

My Taxes — due dates and penalties adopted bylaw

due dates	1st Instalment: February 26, 2026; 2nd Instalment: April 29, 2026; 1st Instalment: June 29, 2026; 2nd Instalment: August 28, 2026	"second last business day of February, April, June, and August"
penalty interest	15% per annum, applied on the first day of default and on the first day of each month thereafter, until paid	"penalty charge of 15% per annum, applied on the first day of default and on the first day of each month thereafter"

scout note

2026 instalments: Feb 26, Apr 29 (interim); Jun 29, Aug 28 (final). Late payment penalty 15% per annum, applied on first day of default and the first of each month after.