Municipal Discount Factors and Provincial Discount Factors - 2016 Assessment Update

Municipal Discount Factors (MDFs)/Provincial Land Discount Factors (PLDFs) are one of a number of methodologies used in the recalculation of phased-in assessments. MDFs/PLDFs are used when changes have been made to a property, such as new construction. The factors are used to ensure the phase-in for that property represents only the market increase. They are calculated for each property class, in each municipality.

  • For the 2017-2020 property tax years, the increase is calculated between the January 1, 2012 and January 1, 2016 valuation dates.

If you have any questions about the MDF table or your assessment in general, please contact us.

Note: There are no assessment regions 8,10,11, 12 and 22

The factors are represented in the table as discount factors.

For 2016-2020 tax years, how much, on average, would 2016 market values have to be reduced to reflect 2012 values in a property class in a municipality

The MDFs are used only when certain types of changes occur on a property. More details about these changes are contained in Ontario Regulation 262/09, however, the types of changes include:

  • where vacant land is improved by a new building or structure
  • where land becomes, or ceases to be, exempt from taxation
  • where the land is subdivided
  • where a new unit is created by a condominium plan
  • where the land is reclassified, for example, from the residential to commercial class
  • other specified circumstances as set out in section 5 of Ontario Regulation 262/09

For the 2016-2020 tax years, when one of these changes occurs, the 2016 current value is multiplied by the applicable MDF to determine a revised 2012 current value.

If a new house is built which increases a property’s 2016 current value to $200,000 and this occurred in a municipality where the residential MDF is .900000000, then the 2012 current value that will be used for phase-in purposes is $180,000 ($200,000 x .900000000). The phased-in assessment is the difference between $180,000 and $200,000, or $20,000. This is the amount of assessment that is eligible to be phased-in.

The result of the application of the MDF is that this property now has a level of phase-in that represents the average level of phase-in for all property in that property class in the municipality.

2016 Municipal Discount Factors and Provincial Discount Factors
Region Municipality
1 - Prescott, Russell, Stormont Dundas & Glengarry Counties

Alfred and Plantagenet Township (0231)

Casselman Village (0302)

Champlain Township (0209)

Clarence-Rockland City (0316)

Cornwall City (0402)

East Hawkesbury Township (0201)

Hawkesbury Town (0208)

North Dundas Township (0511)

North Glengarry Township (0111)

North Stormont Township (0411)

Russell Township (0306)

South Dundas Township (0506)

South Glengarry Township (0101)

South Stormont Township (0406)

The Nation Municipality (0212)

2 - Lanark, Leeds & Grenville Counties

Athens Township (0819)

Augusta Township (0706)

Beckwith Township (0924)

Brockville City (0802)

Carleton Place Town (0928)

Drummond/North Elmsley Township (0919)

Edwardsburgh/Cardinal Township (0701)

Elizabethtown-kitley Township (0801)

Front Yonge Township (0806)

Gananoque Town (0814)

Lanark Highlands Township (0940)

Leeds & Thousand Islands Township (0812)

Merrickville-wolford Village (0714)

Mississippi Mills Town (0931)

Montague Township (0901)

North Grenville Township (0719)

Perth Town (0921)

Prescott Town (0708)

Rideau Lakes Township (0831)

Smiths Falls Town (0904)

Tay Valley Township (0911)

Westport Village (0841)

3 - Regional Municipality of the City of Ottawa

Ottawa City (0614)

4 - Renfrew County

Admaston/Bromley Township (4742)

Arnprior Town (4702)

Bonnechere Valley Township (4738)

Brudenell Lyndoch Raglan Township (4719)

Deep River Town (4796)

Greater Madawaska Township (4706)

Head Clara Maria Township (4798)

Horton Township (4746)

Killaloe, Hagarty & Richards Township (4731)

Laurentian Hills Town (4792)

Laurentian Valley Township (4766)

Madawaska Valley Township (4726)

Mcnab/Braeside Township (4701)

North Algona Wilberforce Township (4769)

Pembroke City (4764)

Petawawa Town (4779)

Renfrew Town (4748)

Whitewater Region Township (4758)

5 - Frontenac, Lennox & Addington Counties

Addington Highlands Township (1134)

Central Frontenac Township (1039)

Corporation Of The City Of Kingston (1011)

Frontenac Islands Township (1001)

Greater Napanee Town (1121)

Loyalist Township (1104)

North Frontenac Township (1042)

South Frontenac Township (1029)

Stone Mills Township (1124)

6 - Hastings, Northumberland, City of Prince Edward Counties

Alnwick/Haldimand Township (1450)

Bancroft Town (1262)

Belleville City (1208)

Brighton Municipality (1408)

Carlow/Mayo Township (1270)

Centre Hastings Municipality (1230)

Cobourg Town (1421)

Cramahe Township (1411)

Deseronto Town (1202)

Faraday Township (1258)

Hamilton Township (1419)

Hastings Highlands Municipality (1290)

Limerick Township (1251)

Madoc Township (1236)

Marmora And Lake Municipality (1241)

Port Hope Municipality (1423)

Prince Edward County (1350)

Quinte West City (1204)

Stirling-Rawdon Township (1220)

Trent Hills Municipality (1435)

Tudor Cashel Township (1248)

Tweed Municipality (1231)

Tyendinaga Township (1201)

Wollaston Township (1254)

7 - Peterborough County, Kawartha Lakes County, Haliburton County

Algonquin Highlands Township (4621)

Asphodel-norwood Township (1501)

Cavan Monaghan Township (1509)

Douro-dummer Township (1522)

Dysart Et Al Municipality (4624)

Havelock-belmont-methuen Township (1531)

Highlands East Municipality (4601)

Kawartha Lakes City (1651)

Minden Hills Township (4616)

North Kawartha Township (1536)

Otonabee-south Monaghan Township (1506)

Peterborough City (1514)

Selwyn Township (1516)

Trent Lakes Municipality (1542)

9 - City of Toronto

City Of Toronto (1901)

City Of Toronto (1904)

City Of Toronto (1906)

City Of Toronto (1908)

City Of Toronto (1914)

City Of Toronto (1919)

13 - Regional Municipality of Durham

Ajax Town (1805)

Brock Township (1839)

Clarington Municipality (1817)

Oshawa City (1813)

Pickering City (1801)

Scugog Township (1820)

Uxbridge Township (1829)

Whitby Town (1809)

14 - Regional Municipality of York

Aurora Town (1946)

East Gwillimbury Town (1954)

Georgina Town (1970)

King Township (1949)

Markham City (1936)

Newmarket Town (1948)

Richmond Hill Town (1938)

Vaughan City (1928)

Whitchurch-stouffville Town (1944)

15 - Regional Municipalities of Halton and Peel

Brampton City (2110)

Burlington City (2402)

Caledon Town (2124)

Halton Hills Town (2415)

Milton Town (2409)

Mississauga City (2105)

Oakville Town (2401)

16 - Simcoe County

Adjala-tosorontio Township (4301)

Barrie City (4342)

Bradford West Gwillimbury Town (4312)

Clearview Township (4329)

Collingwood Town (4331)

Essa Township (4321)

Innisfil Town (4316)

Midland Town (4374)

New Tecumseth Town (4324)

Orillia City (4352)

Oro-medonte Township (4346)

Penetanguishene Town (4372)

Ramara Township (4348)

Severn Township (4351)

Springwater Township (4341)

Tay Township (4353)

Tiny Township (4368)

Wasaga Beach Town (4364)

17 - District Municipality of Muskoka

Bracebridge Town (4418)

Georgian Bay Township (4465)

Gravenhurst Town (4402)

Huntsville Town (4442)

Lake Of Bays Township (4427)

Muskoka Lakes Township (4453)

18 - Regional Municipality of Niagara

Fort Erie Town (2703)

Grimsby Town (2615)

Lincoln Town (2622)

Niagara Falls City (2725)

Niagara-on-the-lake Town (2627)

Pelham Town (2732)

Port Colborne City (2711)

St Catharines City (2629)

Thorold City (2731)

Wainfleet Township (2714)

Welland City (2719)

West Lincoln Township (2602)

19 - Regional Municipality of Hamilton

Hamilton City (2518)

20 - City of Brantford, Brant, Haldimand County and Norfolk Counties

Brantford City (2906)

County Of Brant (2920)

Haldimand County (2810)

Norfolk County (3310)

21 - Regional Municipality of Waterloo, the Counties of Dufferin and Wellington, and the City of Guelph

Amaranth Township (2208)

Cambridge City (3006)

Centre Wellington Township (2326)

East Garafraxa Township (2201)

Erin Town (2316)

Grand Valley Town (2204)

Guelph City (2308)

Guelph Eramosa Township (2311)

Kitchener City (3012)

Mapleton Township (2332)

Melancthon Township (2219)

Minto Town (2341)

Mono Town (2212)

Mulmur Township (2216)

North Dumfries Township (3001)

Orangeville Town (2214)

Puslinch Township (2301)

Shelburne Town (2221)

Waterloo City (3016)

Wellesley Township (3024)

Wellington North Township (2349)

Wilmot Township (3018)

Woolwich Township (3029)

23 - Elgin, Middlesex and Oxford Counties

Adelaide Metcalfe Township (3946)

Aylmer Town (3411)

Bayham Municipality (3401)

Blandford Blenheim Township (3245)

Central Elgin Municipality (3418)

Dutton/Dunwich Municipality (3429)

East Zorra-tavistock Township (3238)

Ingersoll Town (3218)

London City (3936)

Lucan Biddulph Township (3958)

Malahide Township (3408)

Middlesex Centre Municipality (3939)

Newbury Village (3902)

North Middlesex Municipality (3954)

Norwich Township (3202)

Southwest Middlesex Municipality (3906)

South-west Oxford Township (3211)

Southwold Township (3424)

St Thomas City (3421)

Strathroy-caradoc Municipality (3916)

Thames Centre Municipality (3926)

Tillsonburg Town (3204)

West Elgin Municipality (3434)

Woodstock City (3242)

Zorra Township (3227)

24 - Huron and Perth Counties

Ashfield-colborne-wawanosh Township (4070)

Bluewater Municipality (4020)

Central Huron Municipality (4030)

Goderich Town (4028)

Howick Township (4046)

Huron East Municipality (4040)

Morris-turnberry Municipality (4060)

North Huron Township (4050)

North Perth Municipality (3140)

Perth East Township (3110)

Perth South Township (3120)

South Huron Municipality (4010)

St Marys Town (3116)

Stratford City (3111)

West Perth Municipality (3130)

25 - Bruce and Grey Counties

Arran-elderslie Municipality (4103)

Blue Mountains Town (4242)

Brockton Municipality (4104)

Chatsworth Township (4204)

Georgian Bluffs Township (4203)

Grey Highlands Municipality (4208)

Hanover Town (4229)

Huron-kinloss Township (4107)

Kincardine Municipality (4108)

Meaford Municipality (4210)

Northern Bruce Peninsula Municipality (4109)

Owen Sound City (4259)

Saugeen Shores Town (4110)

South Bruce Municipality (4105)

South Bruce Peninsula Town (4102)

Southgate Township (4207)

West Grey Municipality (4205)

26 - Municipality of Chatham-Kent, Lambton County

Brooke-alvinston Municipality (3815)

Chatham-kent Municipality (3650)

Dawn-euphemia Township (3806)

Enniskillen Township (3816)

Lambton Shores Municipality (3845)

Oil Springs Village (3818)

Petrolia Town (3819)

Plympton-wyoming Town (3835)

Point Edward Village (3831)

Sarnia City (3829)

St Clair Township (3805)

Warwick Township (3841)

27 - Essex County

Amherstburg Town (3729)

Essex Town (3754)

Kingsville Town (3711)

Lakeshore Town (3751)

Lasalle Town (3734)

Leamington Municipality (3706)

Peele Township (3701)

Tecumseh Town (3744)

Windsor City (3739)

28 - Territorial Districts of Nipissing and Parry Sound

Armour Township (4919)

Bonfield Township (4826)

Burks Falls Village (4922)

Callander Municipality (4966)

Calvin Municipality (4822)

Carling Township (4936)

Chisholm Township (4831)

Corporation Of The City Of North Bay (4844)

East Ferris Municipality (4834)

Joly Township (4951)

Kearney Town (4918)

Machar Township (4954)

Magnetawan Municipality (4944)

Mattawa Town (4821)

Mattawan Township (4819)

McDougall Municipality (4931)

McKellar Township (4928)

McMurrich/Monteith Township (4912)

Nipissing Township (4971)

Papineau-cameron Township (4816)

Parry Sound Town (4932)

Perry Township (4914)

Powassan Municipality (4959)

Province Of Ontario (4803)

Province Of Ontario (4898)

Province Of Ontario (4899)

Province Of Ontario (4995)

Province Of Ontario (4998)

Province Of Ontario (4999)

Ryerson Township (4924)

Seguin Township (4903)

South Algonquin Township (4801)

South River Village (4956)

Sundridge Village (4948)

Temagami Municipality (4869)

The Archipelago Township (4905)

West Nipissing Municipality (4852)

Whitestone Municipality (4939)

29 - Territorial Districts of Cochrane and Timiskaming

Armstrong Township (5436)

Black River-matheson Township (5614)

Brethour Township (5432)

Casey Township (5429)

Chamberlain Township (5454)

Charlton And Dack Municipality (5446)

Cobalt Town (5408)

Cochrane Town (5639)

Coleman Township (5401)

Englehart Town (5452)

Evanturel Township (5449)

Fauquier-strickland Township (5652)

Gauthier Township (5466)

Harley Township (5426)

Harris Township (5414)

Hearst Town (5676)

Hilliard Township (5434)

Hudson Township (5421)

Iroquois Falls Town (5631)

James Township (5442)

Kapuskasing Town (5666)

Kerns Township (5424)

Kirkland Lake Town (5468)

Larder Lake Township (5462)

Latchford Town (5406)

Matachewan Township (5456)

Mattice-val Cote Township (5677)

McGarry Township (5458)

Moonbeam Township (5656)

Moosonee Town (5665)

Opasatika Township (5673)

Province Of Ontario (5480)

Province Of Ontario (5490)

Province Of Ontario (5499)

Province Of Ontario (5602)

Province Of Ontario (5620)

Province Of Ontario (5630)

Province Of Ontario (5640)

Province Of Ontario (5699)

Smooth Rock Falls Town (5648)

Temiskaming Shores City (5418)

Thornloe Village (5438)

Timmins City (5627)

Val Rita-harty Township (5670)

30 - Regional Municipality of Sudbury and the Territorial Districts of Sudbury and Manitoulin

Assiginack Township (5111)

Baldwin Township (5228)

Billings Township (5121)

Burpee And Mills Township (5128)

Central Manitoulin Municipality (5104)

Chapleau Township (5292)

Cockburn Island Township (5134)

Espanola Town (5226)

French River Municipality (5201)

Gordon/Barrie Island Municipality (5124)

Gore Bay Town (5126)

Greater Sudbury City (5307)

Killarney Municipality (5136)

Markstay-warren Municipality (5208)

Nairn And Hyman Township (5231)

Northeastern Manitoulin & The Islands (5119)

Province Of Ontario (5102)

Province Of Ontario (5202)

Province Of Ontario (5283)

Province Of Ontario (5289)

Province Of Ontario (5293)

Province Of Ontario (5295)

Province Of Ontario (5297)

Province Of Ontario (5298)

Province Of Ontario (5299)

Sables - Spanish Rivers Township (5218)

St. Charles Municipality (5204)

Tehkummah Township (5101)

31 - Territorial District of Algoma

Blind River Town (5738)

Bruce Mines Town (5721)

Dubreuilville Township (5779)

Elliot Lake City (5741)

Hilton Beach Village (5706)

Hilton Township (5704)

Hornepayne Township (5796)

Huron Shores Municipality (5724)

Jocelyn Township (5701)

Johnson Township (5716)

Laird Township (5711)

MacDonald Meredith Et Al Township (5751)

North Shore Township (5740)

Plummer Additional Township (5719)

Prince Township (5766)

Province Of Ontario (5727)

Province Of Ontario (5799)

Sault Ste Marie City (5761)

Spanish Town (5739)

St Joseph Township (5708)

Tarbutt Tarbutt Addl Township (5714)

Thessalon Town (5728)

Wawa Municipality (5776)

White River Township (5791)

32 - Territorials District of Kenora, Rainy River and Thunder Bay

Alberton Township (5911)

Atikokan Town (5901)

Chapple Township (5924)

Conmee Township (5819)

Dawson Township (5934)

Dorion Township (5834)

Dryden City (6026)

Ear Falls Township (6042)

Emo Township (5919)

Fort Frances Town (5912)

Gillies Township (5812)

Greenstone Municipality (5876)

Ignace Township (6001)

Kenora City (6016)

La Vallee Township (5916)

Lake Of The Woods Township (5946)

Machin Municipality (6021)

Manitouwadge Township (5866)

Marathon Town (5859)

Morley Township (5931)

Neebing Municipality (5801)

Nipigon Township (5844)

O'connor Township (5816)

Oliver Paipoonge Municipality (5808)

Pickle Lake Township (6049)

Province Of Ontario (5803)

Province Of Ontario (5805)

Province Of Ontario (5810)

Province Of Ontario (5811)

Province Of Ontario (5815)

Province Of Ontario (5883)

Province Of Ontario (5884)

Province Of Ontario (5885)

Province Of Ontario (5895)

Province Of Ontario (5897)

Province Of Ontario (5898)

Province Of Ontario (5899)

Province Of Ontario (5902)

Province Of Ontario (5903)

Province Of Ontario (5973)

Province Of Ontario (5974)

Province Of Ontario (5998)

Province Of Ontario (5999)

Province Of Ontario (6007)

Province Of Ontario (6060)

Province Of Ontario (6088)

Province Of Ontario (6089)

Province Of Ontario (6091)

Province Of Ontario (6093)

Province Of Ontario (6095)

Province Of Ontario (6096)

Province Of Ontario (6097)

Province Of Ontario (6098)

Province Of Ontario (6099)

Rainy River Town (5942)

Red Lake Municipality (6041)

Red Rock Township (5841)

Schreiber Township (5851)

Shuniah Municipality (5828)

Sioux Lookout Municipality (6034)

Sioux Narrows-nestor Falls Twp (6008)

Terrace Bay Township (5854)

Thunder Bay City (5804)

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.