Sault Ste. Marie property tax

Residential class (RT/RH), Urban Area rates shown as the headline. The City publishes rates as decimal fractions of assessment (Urban: municipal 0.01758859, education 0.00153000, total 0.01911859); shown here in percent by moving the decimal point two places, no rounding. Sault Ste. Marie is a single-tier city (no upper-tier rate). Rural Area residential: municipal 0.01654192, education 0.00153000, total 0.01807192. Assessment for 2026 is still based on January 1, 2016 values (MPAC). The interim levy was 50% of the prior year's annualized taxes.

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.

Sault Ste. Marie's total residential rate of 1.9119% 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 Sault Ste. Marie's official property tax pages (sources 7, 8, 9, 18). 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.

• Low-Income Seniors and Low-Income Disabled Persons Tax Relief (deferral, By-law 2001-58)

  Partial deferral of a property tax increase: the owner pays the first $50 of any tax increase and the balance is deferred, with no interest, as a lien until the property is transferred, sold or otherwise disposed of. Application must be made annually. Run by City of Sault Ste. Marie.

• Sickness or Extreme Poverty application (Municipal Act s. 357(1)(d.1), By-law 2023-3)

  The ARB decides whether taxes are reduced or cancelled and the adjustment amount. Applications are due to the ARB by February 28 of the year after the taxation year (2025 taxation year: February 28, 2026). Run by Assessment Review Board (authorized by City Council).

• Tax adjustments (building demolished or razed by fire, change of use from commercial to residential)

  Application for adjustment of taxes; deadline February 28, 2026 for the 2025 taxation year. Run by City of Sault Ste. Marie Tax Office.

• 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.

• Vacant Home Tax (By-law 2024-168) in force 2026

  Passed by Council December 2, 2024. Applies to a residential property unoccupied for more than 183 days in a taxation year that does not meet an exemption. Tax of 4% of the property's MPAC assessment value in the Vacancy Reference Year. Complaint-based program; owners who receive a Declaration of Occupancy Status form must return it within 30 days. VHT notices are payable within 90 days.

• Vacant Unit Rebate ended

  Discontinued effective July 1, 2024.

• Sault Ste. Marie Vacant Home Tax

  Sault Ste. Marie's Vacant Home Tax (VHT) is a City tax of 4% of MPAC assessed value on a residential unit not occupied for more than 183 days in a taxation year that has no exemption. The program is complaint-based: owners declare when the City sends them a form, and owners of vacant homes can self-declare.