Large and Special Purpose Property Assessments

NOTICE: We have cancelled our large and special purpose engagement session scheduled for Thursday, March 19. We remain committed to our engagement activities and will be sharing more information on a rescheduled session date in the near future.

Each large and special purpose property is unique. That means that each type, and often each property, needs to be assessed in a different way.

How large and special purpose properties are assessed

For each assessment cycle, we engage with large and special purpose property owners, municipalities and other stakeholders to determine updated assessments for these properties.

This page contains links to documents specific to the valuation of large and special purpose properties. These may include: methodology guides, market valuation reports and an analysis of economic obsolescence for each of the following property types:

  • automotive assembly and auto-parts manufacturing plants
  • pulp and paper mills
  • sawmills
  • steel manufacturing plants
  • value-added wood products manufacturing plants
  • aerospace manufacturing plants
  • chemical manufacturing plants
  • food processing plants
  • oil refineries
  • mines
  • pharmaceutical manufacturing plants

Learn more about the information we disclose.

Factors affecting large and special purpose property values

Each of the following property types has its own methodology guide and market valuation report. Additionally, they also share the following three schedules:

Aerospace manufacturing plants

Automotive assembly and auto parts manufacturing plants

Automotive assembly
Automotive parts manufacturing

Chemical manufacturing plants

Pesticide and fertilizer chemical manufacturing
Plastic and resin chemical manufacturing

Food processing plants

Animal food
Breweries
Dairy product and frozen desserts
Distilleries and wineries
Fruit and vegetable
Grain milling, oilseed processing, cereal manufacturing
Meat, beef and poultry
Other food manufacturing
Soft drink and ice
Sugar and confectionary

Oil Refineries

Mines

Base metal mining operations
Gold mining
Major minerals manufacturing

Pharmaceutical Manufacturing Plants

Pulp and Paper Mills

Pulp
Paper
Paperboard
Sanitary paper
Sawmills

Steel Manufacturing Plants

Value-Added Wood Products Manufacturing Plants