What is the tax rate? When are taxes due? How is property assessed?
In the City of Sault Ste. Marie, Ontario, property tax & assessment rules are set by Vacant Home Tax By-law No. 2024-168, verified 2026-10-25. Tax rate: 4%. Due dates: one instalment on the Payment Due Date. Penalty interest: 15% per annum, calculated at the rate of 1.25% monthly.
| tax rate | 4% | Tax Rate approved by Council for 2024 and future years is 4% |
| due dates | one instalment on the Payment Due Date | payable in one instalment on the Payment Due Date |
| penalty interest | 15% per annum, calculated at the rate of 1.25% monthly | 15% per annum, calculated at the rate of 1.25% monthly |
Imposes an additional property tax on residential properties declared or deemed vacant in the City of Sault Ste. Marie, including homeowner declaration requirements.
2026 urban and rural rates by class, e.g. urban residential municipal 0.01758859 + education 0.00153 = 0.01911859; prior years linked.
One-page table of 2026 municipal, education and total rates by property class, urban and rural.