One of the ways the Government of Ontario supports agriculture is through the Farm Property Class Tax Rate Program, also known as the "Farm Tax Program."
If you are eligible for the Farm Tax 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 Farm Tax Program. Your property tax rate is provided by your municipality.
Who administers your farm property class
tax rate?
MPAC
assesses your property as farmland and determines its value.
Agricorp
sends you an application to assess eligibility when you buy farmland.
Your Municipality
applies the farm property class tax rate to your property tax bill.
The Ministry of Finance is responsible for provincial property tax matters, including the legislation and regulations governing the Farm Tax Program.
Program legislation
Information on this website about the Farm Tax 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.
