Kingston property tax

Kingston is single-tier. The source states rates as decimal fractions of assessment (e.g. 0.01230802); they are shown here in percent by moving the decimal point two places (0.01230802 = 1.230802%), with no rounding. Fire is area-rated (Central, West, East); the headline is the Central area. The garbage rate is not levied on condominium properties, so condominium owners pay the total minus the garbage rate. Source: Schedule 2 of By-Law 2026-54 (passed May 5, 2026): Municipal 0.01230802, Fire 0.00205606 (Central) / 0.00133428 (West) / 0.00091450 (East), Garbage 0.00016027, Education 0.00153000, Total 0.01605435 / 0.01533257 / 0.01491279.

Rates as published for the residential class. Bills can also include fixed charges, local improvement levies and utility fees that are not based on assessed value.

Kingston's total residential rate of 1.6054% is above the 1.4606% average of the 60 Ontario municipalities we cover. A lower rate does not always mean a lower bill: tax = assessed value × rate, so cities with high home values often have lower rates.

Rates are the residential rates in each city's latest confirmed year. All Ontario municipalities · National rankings

From Kingston's official property tax pages (sources 1, 4, 5, 6, 7). Check your bill for the exact amounts and dates.

These programs are run by the city or the province. Eligibility is decided by the organization that runs each one; follow the links for the official rules.

• Senior's property tax credit program

  Credit of $100 off property taxes for eligible owners aged 65+ receiving the Guaranteed Income Supplement; apply by the end of April each year; must reapply yearly. Run by City of Kingston.

• Tax deferral program (up to $1,000)

  Defer up to 50% of annual property tax, to a maximum of $1,000 per year, for eligible owners aged 65+ receiving GIS or owners receiving ODSP; interest charged on the deferred portion; apply by the end of April. Run by City of Kingston.

• Tax increase deferral program

  Deferral of reassessment-related tax increases for eligible owners aged 65+ receiving GIS or owners receiving ODSP; apply by the end of April. Seniors may be eligible for all three assistance programs but can only use one. Run by City of Kingston.

• Heritage property tax refund

  40% tax refund, up to $5,000 or the total cost of approved maintenance work, for designated heritage properties under an easement/heritage agreement; once every three years; apply by the last business day in February of the following year. Run by City of Kingston.

• Ontario Energy and Property Tax Credit (OEPTC)

  A tax-free Ontario payment that helps residents with property tax and the sales tax on energy costs. For the 2026 benefit year the maximum is $1,307, or $1,488 for seniors, paid through the Ontario Trillium Benefit.

• Northern Ontario Energy Credit (NOEC)

  A tax-free payment for residents of 10 Northern Ontario districts to help with higher home energy costs. For the 2026 benefit year the maximum is $189 for a single person and $290 for families, paid through the Ontario Trillium Benefit.

• Ontario Senior Homeowners' Property Tax Grant (OSHPTG)

  An annual Ontario grant of up to $500 for low- to moderate-income homeowners aged 64 or older who paid Ontario property tax on their principal residence. It is claimed on Form ON-BEN with the income tax return and paid by the Canada Revenue Agency.