Capping Percentages and Levy Factor Changes
2019
| Assessment Class | Capping Status | % of Decrease Retained | % Levy Change Factor | Annualized & CVA Tax Limits | CVA Tax Thresholds |
|---|---|---|---|---|---|
| Multi-Residential | Excluded | N/A | N/A | N/A | N/A |
| Commercial | Excluded | N/A | N/A | N/A | N/A |
| Shopping Centre | Excluded | N/A | N/A | N/A | N/A |
| Office Building | Excluded | N/A | N/A | N/A | N/A |
| Parking Lot | Excluded | N/A | N/A | N/A | N/A |
| Industrial | Excluded | N/A | N/A | N/A | N/A |
| Large Industrial | Excluded | N/A | N/A | N/A | N/A |
As of 2019, business tax capping under Part IX of the Municipal Act, 2001 no longer applies to any class of property in the City of Windsor. As such, the capping parameters and levy factors required to administer that program do not apply within the city for 2019 or any subsequent taxation year.
2018
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | Excluded from capping | N/A | N/A |
| Commercial | 0 | 100 | 0.01470597 |
| Shopping Centre | 0 | 100 | 0.01470597 |
| Office Building | 0 | 100 | 0.01470597 |
| Parking Lot | 0 | 100 | 0.01347460 |
| Industrial | Excluded from capping |
N/A
|
N/A |
| Large Industrial | Excluded from capping | N/A | N/A |
2018
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
|
Claw-Back to Cap
Cap to Claw-Back
Stay at CVA Tax
|
10.00% | 10.00% |
Increasers - $500.00
Decreasers - $0.00
|
2017
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | Excluded from capping | N/A | N/A |
| Commercial | 0 | 100 | 0.02007648 |
| Shopping Centre | 0 | 100 | 0.02007648 |
| Office Building | 0 | 100 | 0.02007648 |
| Parking Lot | 0 | 100 | 0.01846934 |
| Industrial | Excluded from capping |
N/A |
N/A |
| Large Industrial | Excluded from capping | N/A | N/A |
2017
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
|
Claw-Back to Cap Cap to Claw-Back Stay at CVA Tax |
10.00% | 10.00% |
Increasers - $500.00 Decreasers - $0.00 |
2016
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Mulit-Residential | Excluded from capping | N/A | N/A |
| Commercial | 0 | 100 | 0.01989100 |
| Shopping Centre | 0 | 100 | 0.02062780 |
| Office Buiding | 0 | 100 | 0.01994165 |
| Parking Lot | 0 | 100 | 0.01878060 |
| Industial | Excluded from capping | N/A | N/A |
| Large Industrial | Excluded from capping | N/A | N/A |
2016
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 10.00% | Increasers - $500.00
Decreasers - $0.00 |
2015
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 0 | 100 | 0.00025260 |
| Commercial | 0 | 100 | 0.00018393 |
| Shopping Centre | 0 | 100 | 0.00018567 |
| Office Building | 0 | 100 | 0.00018454 |
| Parking Lot | 0 | 100 | 0.00017487 |
| Industrial | 0 | 100 | 0.00018872 |
| Large Industrial | 0 | 100 | 0.00019936 |
2015 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2014
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 0 | 100 | 0.00074980 |
| Commercial | 5.243937 | 94.756063 | 0.00054460 |
| Shopping Centre | 5.243937 | 94.756063 | 0.00055085 |
| Office Building | 5.243937 | 94.756063 | 0.00054602 |
| Parking Lot | 5.243937 | 94.756063 | 0.00051957 |
| Industrial | 0 | 100 | 0.00032302 |
| Large Industrial | 0 | 100 | 0.00008625 |
2014 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers (Ind)- $250.00 Decreasers (Com) $5 |
2013
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 0 | 100 | 0.00838337 |
| Commercial | 1.384244 | 98.615756 | 0.00605567 |
| Office Building | 1.384244 | 98.615756 | 0.00616292 |
| Shopping Centre | 1.384244 | 98.615756 | 0.00607123 |
| Parking Lot | 1.384244 | 98.615756 | 0.00580208 |
| Industrial | 0.473461 | 99.526539 | 0.00629447 |
| Large Industrial | 0.473461 | 99.526539 | 0.00672011 |
2013 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers (Ind)- $250.00 |
2012
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 7.280 | 92.720 | 1.4302 |
| Commercial | 4.562 | 95.438 | 1.0113 |
| Office Building | 4.562 | 95.438 | 1.0169 |
| Shopping Centre | 4.562 | 95.438 | 1.0296 |
| Parking Lot | 4.562 | 95.438 | 0.9870 |
| Industrial | 0.584 | 99.416 | 0.5291 |
| Large Industrial | 0.584 | 99.416 | 0.5703 |
2012 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers - $250.00 |
2011
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 6.005 | 93.945 | 0.1857 |
| Commercial | 12.155 | 87.845 | 0.1274 |
| Office Building | 12.155 | 87.845 | 0.1296 |
| Shopping Centre | 12.155 | 87.845 | 0.1321 |
| Parking Lot | 12.155 | 87.845 | 0.1274 |
| Industrial | 0.872 | 99.128 | 0.0828 |
| Large Industrial | 0.872 | 99.128 | 0.0902 |
2011 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Capbr> Cap to Claw-Back
Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2010
| Assessment Class
|
% of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 3.021 | 96.979 | -0.1068 |
| Commercial | 19.134 | 80.866 | -0.0727 |
| Office Building | 19.134 | 80.866 | -0.0738 |
| Shopping Centre | 19.134 | 80.866 | -0.0748 |
| Parking Lot | 19.134 | 80.866 | -0.0726 |
| Industrial | 4.823 | 95.177 | -0.0693 |
| Large Industrial | 4.823 | 95.177 | -0.0761 |
2010 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit
|
Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2009
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 1.116 | 98.884 | 2.617 |
| Commercial | 11.360 | 88.640 | 1.755 |
| Office Building | 11.360 | 88.640 | 1.779 |
| Shopping Centre | 11.360 | 88.640 | 1.790 |
| Parking Lot | 11.360 | 88.640 | 1.748 |
| Industrial | 2.329 | 97.671 | 1.578 |
| Large Industrial | 2.329 | 97.671 | 1.685 |
2009 Capping Parameters
| CVA Exclusion Options | Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|---|
| Claw-Back to Cap
Cap to Claw-Back Stay at CVA Tax |
10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2008
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 31.326 | 68.674 | 1.25 |
| Commercial | 48.024 | 51.976 | 0.82 |
| Industrial | 15.849 | 84.151 | 0.41 |
| Large Industrial | 15.849 | 84.151 | 0.41 |
2008 Capping Parameters
| Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
| 10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2007
| Assessment Class
|
% of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor
|
|---|---|---|---|
| Multi-Residential | 33.518 | 66.482 | 0.0393 |
| Commercial | 53.755 | 46.245 | 2.1023 |
| Industrial | 43.042 | 56.959 | 1.0076 |
| Large Industrial | 43.042 | 56.959 | 1.0076 |
2007 Capping Parameters
| Annualized Tax Limit
|
Prior Year CVA Tax Limit | CVA Tax Threshold
|
|---|---|---|
| 10.00% | 5.00% | Increasers - $250.00 Decreasers - $0.00 |
2006
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor
|
|---|---|---|---|
| Multi-Residential | 23.090 |
76.910
|
2.1919 |
| Commercial | 49.259 | 50.741 | 0.9545 |
| Industrial | 24.036 | 75.964 | 0.7591 |
| Large Industrial | 24.036 | 75.964 | -2.9662 |
2006 Capping Parameters
| Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|
| 10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2005
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 41.503 | 58.497 | 2.7798 |
| Commercial | 55.747 | 44.253 | 1.7729 |
| Industrial | 52.795 | 47.205 | 0.8510 |
2005 Capping Parameters
| Annualized Tax Limit | Prior Year CVA Tax Limit | CVA Tax Threshold |
|---|---|---|
| 10.00% | 5.00% | Increasers - $250.00
Decreasers - $0.00 |
2004
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 63.894 | 36.106 | 7.6050 |
| Commercial | 52.028 | 47.972 | 4.7210 |
| Industrial | 95.019 | 4.981 | 2.3000 |
2003
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 100.000 | 0.000 | 7.3410 |
| Commercial | 90.608 | 9.392 | 4.5590 |
| Industrial | 68.961 | 31.039 | 0.000 |
2002
| Assessment Class | % of Decrease Clawed Back | % of Decrease Retained | % Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 100.000 | 0.000 | 4.270 |
| Commercial | 74.380 | 25.620 | 2.610 |
| Industrial | 21.140 |
78.860
|
0.000 |
2001
| Assessment Class | % of Decrease Clawed Back
|
% of Decrease Retained
|
% Levy Change Factor |
|---|---|---|---|
| Multi-Residential | 100.000 | 0.000 | 5.550
|
| Commercial | 77.422 | 22.578
|
3.314
|
| Industrial | 25.609 | 74.391
|
0.000
|