Agricorp assesses your property's eligibility for the Farm Property Class Tax Rate Program, also known as the "Farm Tax Program," based on four program eligibility requirements.
Eligibility requirements
MPAC has assessed your property as farmland.
The Municipal Property Assessment Corporation (MPAC) classifies your property based on requirements set by the Government of Ontario through the Assessment Act. MPAC completes a province-wide assessment every four years, with notices sent to all property owners.
Your property is used for a farm business.
Your property is actively being farmed by yourself, a tenant farmer or both and generates an annual gross farm income of at least $7,000. All farm income and expenses need to be filed with the Canada Revenue Agency. An annual gross farm income exemption may apply.
The farm business on your property has a valid FBR number.
Ontario farm businesses that gross $7,000 or more in annual farm income are required by law to register their businesses with Agricorp each year under the Farm Business Registration (FBR) program. An exemption may apply.
The property is owned by Canadian citizens or permanent residents.
If the property is owned by a corporation, more than 50 per cent of the voting shares need to be legally owned by individuals who are Canadian citizens or permanent residents of Canada. Requirements for other ownership types can be found in the Assessment Act and Ontario Reg. 282/98.
Farm properties that do not qualify for the Farm Tax Program will be assessed at the residential property tax rate.
For more information about maintaining your eligibility, visit the
Sign up/Renew page.
