It is grossly inequitable that most multi-residential tenants are taxed by many municipalities anywhere from two to fives times what homeowners and condominium owners. The following reports address the issue of property tax discrimination of apartment tenants.
Engaging the Government on Property Tax & Assessment Policy
Presentation by Scott Andison
FRPO & MPAC Pre-Roll Property Tax Review Session
The slide deck from MPAC’s presentation to FRPO describing the 2012 property tax assessment process for multi-residential properties.
Multi-Residential Property Value Changes for the 2012 Ontario Assessment
This is a list compiled by the Municipal Property Assessment Corporation (MPAC) of multi-residential property valuation changes for individual municipalities across Ontario.
Multi-unit Property Tax Reform: The Long and Winding Road
By: John Dickie
In 2003 the tax rates borne by multi-residential property in major Ontario cities range from 1.0 times to 3.9 times the tax rates borne by single family homes (down from 1.3 times to 4.0 times in 2002). That is the case despite the fact that the average tenant’s income is 53% of the average home owner’s income.
Property Taxes and Income
By: Raj K. Chawla & Ted Wannell (Statistics Canada)
Although property taxes are proportionate to property values, they are regressive with respect to family income. In 1998, families with incomes under $20,000 paid 10.0% of their income in property taxes whereas those with incomes of $100,000 and over paid just 1.8%.
Taxation of Multi-Residential Properties in Ontario
Unfair municipal taxation of tenants significantly exacerbates affordability problems. This report explains how fair taxation of renters across Ontario would solve housing affordability problems for tens of thousands of households.
Ontario Property Assessment and Classification Review
By: Marcel Beaubien
This report recommends that the multi-residential property class be combined with the residential class and that the municipal tax rate on multi-residential properties be reduced to the residential rate. In making this recommendation, it is noted that property tax savings would have to be passed along to tenants.
The Urgent Need to Bring Fairness to the Taxation of Multi-Residential Properties in Ontario
This report recommends that there should be no discrimination in taxation on the basis of tenure – on rental versus ownership. All residential accommodation should be taxed at the same rate. Therefore, there is no rationale for having a separate property tax class for multi-residential. Multi-residential properties should be put in the same class as residential properties.
– See more at: http://web.archive.org/web/20140922220351/https://www.frpo.org/property-tax#sthash.ZMgHPjyv.dpuf