One of the ways the Government of Ontario supports agriculture is through the Farm Property Class Tax Rate Program.
If you are eligible for the program, your farmland is taxed at no more than 25% of your municipality's residential property tax rate. Farmland does not include land and buildings used for residential purposes.
Agricorp, the Municipal Property Assessment Corporation (MPAC) and municipalities work together to administer the program. Your property tax rate is provided by your municipality.
Complete the eligibility application
Who administers your farm property class
tax rate?
MPAC
assesses your property as farmland and determines its value.
Information about your property assessment
Agricorp
assesses your application to determine if you’re eligible for the reduced property tax rate.
Information about enrolment
Your Municipality
applies the farm property class tax rate to your property tax bill.
For information about your property tax bill, contact your municipality
The Ministry of Finance is responsible for provincial property tax matters, including the legislation and regulations governing the Farm Property Class Tax Rate Program.
Program legislation
Information on this website about the Farm Property Class Tax Rate Program gives farmland property owners an overview of the program. For the full details of the program, including ownership requirements, see the
Assessment Act and
Ontario Reg. 282/98. Where there is any conflict between the content on agricorp.com and the Assessment Act and its regulations, the Assessment Act and its regulations take precedence.
