For investors and landlords

The renting rules and holding costs, city by city.

What each city's by-laws and rate schedules say about rental licensing, short-term rentals, extra units, the residential tax rate and water and sewer rates. Every line names its source and the date it was checked; a rule can change after that date, and the City's own page is the current version.

Find your city The investors' pages

By city

Cities in alphabetical order. A dash means the rule isn't in our tables yet for that city: the city's own by-law is the place to look.

Ajax Aurora Barrie Belleville Bradford West Gwillimbury Brampton Brantford Brockville Burlington Caledon Cambridge Chatham-Kent Clarington Collingwood Cornwall East Gwillimbury Fort Erie Georgina Greater Sudbury Grimsby Guelph Halton Hills Hamilton Innisfil Kawartha Lakes King Kingston Kitchener Lakeshore LaSalle Lincoln London Markham Milton Mississauga New Tecumseth Newmarket Niagara Falls Norfolk County North Bay Oakville Orangeville Orillia Oshawa Ottawa Peterborough Pickering Quinte West Richmond Hill Sarnia Sault Ste. Marie St. Catharines St. Thomas Stratford Tecumseh Thunder Bay Timmins Toronto Waterloo Welland Whitby Whitchurch-Stouffville Windsor Woodstock

Ajax

Rental licensing: — not in our tables yet
Short-term rentals: Short-term rentals are limited to two guests per bedroom plus two, to a maximum of twelve at any one time (By-law 85-2026); a 5% Municipal Accommodation Tax applies to stays of 28 consecutive days or less by-law 85-2026, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits four units, the main home and up to three accessory dwelling units with at most one detached (section 4.4 of Zoning By-law 95-2003); none on lands the conservation authority determines to be hazardous by-law 23-2025, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

24th lowest of 61 towns. Lowest: Markham, 0.72%.

1.388664% of assessed value, 2026; it includes the Town rate (0.454904%), the Region of Durham rate (0.780760%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Residential use billed at first-block rates of $1.431 water and $2.355 sewer per m³; monthly charges of $24.04 water (17–19 mm meter) and $9.25 sewer, from 1 January 2026 Durham Region rate schedule, 2026, checked 29 Oct 2026

Aurora

Rental licensing: Extra units must be registered

Every additional residential unit must be registered with the Town, each one separately, for the fee in the Fees and Charges By-law By-law 6660-24, checked 29 Oct 2026
Short-term rentals: A licence, permit or registration is needed

A Town licence is needed to rent a home for 28 days or less; licences last one year after an inspection, cover the whole home or up to three bedrooms, need an off-street parking space for each rented bedroom, and carry demerit points by-law 6426-22, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to three units on a residential lot, the main home with one or two units inside it, or one inside and one detached ancillary unit; every additional unit must be registered with the Town, and second suites are not permitted in an Environmental Protection zone by-law 6660-24, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

7th lowest of 61 towns. Lowest: Markham, 0.72%.

0.873953% of assessed value, 2026; it includes the Town rate (0.328541%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

A stormwater charge of its own

Water $2.78 and wastewater $3.28 per m³ ($6.06 combined) from 1 May 2026, billed quarterly; a residential stormwater charge of $18.35 per unit a month ($55.05 a quarter) Town of Aurora rate schedule, 2026, checked 29 Oct 2026

Barrie

Rental licensing: — not in our tables yet
Short-term rentals: No short-term rental licence on the town's pages

A 6% Municipal Accommodation Tax applies to stays under 30 nights (By-law 2019-022); the City's pages set out no short-term rental licence the municipality's by-law, checked 28 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units per lot in residential zones (section 5.2.9) by-law 2009-141, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

29th lowest of 61 towns. Lowest: Markham, 0.72%.

1.467503% of assessed value, 2026; it includes the City rate (1.314503%) and the provincial education rate (0.153%), as set by By-law 2026-044 tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A bill every two months

A different price per m³ after a first block of use

Every two months, water from $1.3315 per m³ (first 30 m³) rising to $5.3264 above 90 m³, and wastewater $2.0349 to $3.4593 per m³; fixed charges of $33.75 water and $48.30 wastewater for a 16–19 mm meter (2026 approved fees) City of Barrie rate schedule, 2026, checked 6 Oct 2026

Belleville

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Every short-term accommodation (stays under 28 nights) needs a yearly City licence, owner-occupied or whole-home; none within 100 m of another registered one; at most four guests at a time except a whole single-detached house; a 4% Municipal Accommodation Tax applies to stays under 30 days by-law 2025-176, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three accessory dwelling units with a one-unit dwelling on full municipal services in a residential zone (one on private or partial services), each with at most two bedrooms and 100 m², in at most one detached accessory building; none in natural hazard areas; legal units are listed in the City's registry by-law 2024-100 s.16.13, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

4th highest of 61 towns. Lowest: Markham, 0.72%.

2.030312% of assessed value, 2026; that is the Belleville Urban rate, including the City rate (1.877312%) and the provincial education rate (0.153%); Belleville's rates differ by service area (Cannifton Urban 1.945889%, Cannifton Rural to Urban 1.837383%, Cannifton Rural 1.799924%, Belleville Rural 1.494529%), so the rate for this address may differ tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $2.06 per m³ for the first 455 m³ and a monthly fixed charge of $27.29 for a 5/8- or 3/4-inch meter; residential wastewater billed as a surcharge of 111.9% of the water charges (2026 fees) City of Belleville rate schedule, 2026, checked 29 Oct 2026

Bradford West Gwillimbury

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two accessory dwellings with a detached, semi-detached or townhouse dwelling on urban residential land, at most one in a separate structure up to 4 m high, each up to 49% of the main building's floor area and none on hazard lands; units are registered with the Town by-law 2010-050 s.4.3, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

14th lowest of 61 towns. Lowest: Markham, 0.72%.

1.108080% of assessed value, 2026; it includes the Town rate (0.633847%, with its capital levy and police rates), the County of Simcoe rate (0.321233%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

A different price per m³ after a first block of use

Billed every two months: a residential water supply charge of $40.00 with $1.92 per m³ for the first 30 m³, $2.15 to 60 m³ and $2.50 above; wastewater a $30.00 charge with $1.88, $2.15 and $2.46 per m³ on the same tiers (2026); a stormwater fee for urban homes from 2027 Town of Bradford West Gwillimbury rate schedule, 2026, checked 29 Oct 2026

Brampton

Rental licensing: A licence for rented homes across the city

Extra units must be registered

A residential rental licence is required for rental properties with one to four units in every ward from 1 Jan 2026 (applications are free); additional units must also be registered with the City Residential Rental Licensing program, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term rentals need a City licence and are limited to the operator's principal residence, for stays under 28 consecutive days and up to 180 days a year, with no more than three bedrooms rented individually; a 4% Municipal Accommodation Tax applies to stays of 30 days or less by-law 165-2021, checked 28 Oct 2026
Extra units: Up to 3 homes on a lot
Permits a second and third unit, including a garden suite, and these units must be registered with the City; the new Zoning By-law 14-2026 (approved 4 Feb 2026) is under appeal, so both by-laws apply and the more restrictive rule governs by-law 270-2004, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

17th lowest of 61 towns. Lowest: Markham, 0.72%.

1.253381% of assessed value, 2026; it includes the City rate (0.537932%), the Region of Peel rate (0.562449%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.1308 per m³ up to 50 m³ ($2.4321 above) and wastewater $1.4538 per m³ on 85% of metered use; quarterly service charges $48.09 water and $33.15 wastewater for a 5/8-inch meter, from 1 April 2026 Peel Region rate schedule, 2026, checked 6 Oct 2026

Brantford

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Every short-term rental (stays of up to 28 consecutive days) must be registered with the City for $50 a year and operated by people whose principal residence it is; a 4% Municipal Accommodation Tax applies to hotels, motels and bed and breakfasts, including rooms sold online by-law 28-2022, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits three units on a lot, the main home and up to two additional dwelling units in a single detached, semi-detached or townhouse dwelling, one of which may be in an accessory structure; none in a basement on land in the Flood Protection Overlay by-law 124-2024 s.3.2, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

26th highest of 61 towns. Lowest: Markham, 0.72%.

1.595108% of assessed value, 2026; it includes the City rate (1.442108%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

Water $2.53 and wastewater $2.31 per m³ (2026); a fixed water service charge of $9.22 a month for a 15 mm meter and no fixed wastewater charge; billed every two months City of Brantford rate schedule, 2026, checked 29 Oct 2026

Brockville

Rental licensing: — not in our tables yet
Short-term rentals: No short-term rental licence on the town's pages

The zoning by-law permits short term vacation rentals in the R1 to R4A zones and some mixed-use zones, with at most three guest rooms, none in accessory buildings or additional dwelling units, and one parking space per guest room; the City lists no short-term rental licence; a 6% Municipal Accommodation Tax applies to stays under 30 days by-law 050-2014 s.3.49, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two additional dwelling units wherever a single-detached, semi-detached, townhouse or linked dwelling is permitted, either two in the main dwelling or one there and one in an accessory building, with no more than one parking space each (tandem allowed); additional units may not house short term vacation rental guests by-law 050-2014 s.3.4, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

17th highest of 61 towns. Lowest: Markham, 0.72%.

1.792489% of assessed value, 2026; it includes the City rate (1.639489%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: — not in our tables yet

Burlington

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: — not in our tables yet
Residential tax rate: — not in our tables yet
Water and sewer: A bill every two months

Water $1.5475 and wastewater $1.7966 per m³ (2026); monthly service charges of $18.92 water and $21.75 wastewater for a meter of 20 mm or less, from 1 January 2026, billed every two months with the local hydro bill Halton Region (billed with the local hydro bill) rate schedule, 2026, checked 29 Oct 2026

Caledon

Rental licensing: Extra units must be registered

A Residential Rental Licensing program licenses short-term rentals from 8 Sep 2026, with long-term rentals to follow in 2027; the Town says every additional residential unit is to be registered with it Residential Rental Licensing program, checked 29 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term rentals (stays under 28 days, up to 180 nights a year) need a Town licence since 8 Sep 2026 ($250 until 6 Nov 2026, then $500); the rental must be the operator's primary residence, one per owner, and corporately owned properties are not licensed the municipality's by-law, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three additional residential units with a detached, linked, semi-detached or townhouse dwelling (four units in all), with one parking space each; on estate, rural and agricultural lots the Oak Ridges Moraine, Greenbelt and Niagara Escarpment plans can set a lower number, and the Town says every additional unit is to be registered by-law 2006-50 s.6.4, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

11th lowest of 61 towns. Lowest: Markham, 0.72%.

0.982207% of assessed value, 2026; it includes the Town rate (0.464570%), the Town's infrastructure rate (0.018207%), the Region of Peel rate (0.346430%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.1308 per m³ up to 50 m³ ($2.4321 above) and wastewater $1.4538 per m³ on 85% of metered use; quarterly service charges $48.09 water and $33.15 wastewater for a 5/8-inch meter, from 1 April 2026 Peel Region rate schedule, 2026, checked 29 Oct 2026

Cambridge

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits three units: up to three in the house, or two in the house and one in a detached building (section 4.19; additional residential unit by-law 23-077) by-law 26-007, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

31st highest of 61 towns. Lowest: Markham, 0.72%.

1.51218% of assessed value, 2026; it includes the City rate, the Region of Waterloo rate and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

Water $2.82 and wastewater $2.87 per m³ (2026); monthly service charges of $11.21 water and $8.03 wastewater for a 15–19 mm meter; stormwater $49.75 a year for lots up to 0.2 acres City of Cambridge rate schedule, 2026, checked 6 Oct 2026

Chatham-Kent

Rental licensing: A licence for some rented homes (by area, size or type)

A dwelling unit with five or more bedrooms rented as one unit or by the room needs a Rental Dwelling Unit, Large licence (By-law 65-2026); a Rental Renovation Licence (By-law 68-2026) is needed before an eviction for renovations when an N13 notice is served on or after 1 October 2026 By-law 65-2026 and By-law 68-2026, checked 29 Oct 2026
Short-term rentals: Short-term rentals are not licensed except those offering five or more bedrooms, which need a Rental Dwelling Unit, Large business licence by-law 65-2026, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units on a lot with full municipal services in the RL, RM and UC(OS) zones: up to four in a single detached dwelling (up to two of them in an accessory building), or three in a semi-detached or row house unit plus one in an accessory building; two in the rural, estate, village and lakeside residential zones and one additional unit in the agricultural zone by-law 216-2009 s.4.6(3), checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

The highest of 61 towns. Lowest: Markham, 0.72%.

2.322717% of assessed value, 2026; that is the rate for the Chatham City area (420), the Municipality rate (2.169717%) and the provincial education rate (0.153%); Chatham-Kent's municipal rates differ by area (residential totals from 1.849296% to 2.335640%), so the rate for this address may differ tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: — not in our tables yet

Clarington

Rental licensing: Extra units must be registered

Additional dwelling units must be registered with the Municipality; a unit is considered registered once the building inspector grants occupancy Zoning By-law 84-63 s.3.2(g), checked 29 Oct 2026
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits three units, the main home and up to two additional dwelling units in the house and an accessory building (section 3.2 of Zoning By-law 84-63), none in the Environmental Protection Zone; additional units must be registered with the Municipality by-law 2021-082, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

26th lowest of 61 towns. Lowest: Markham, 0.72%.

1.419218% of assessed value, 2026; it includes the Municipality's rate (0.485458%), the Region of Durham rate (0.780760%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Residential use billed at first-block rates of $1.431 water and $2.355 sewer per m³; monthly charges of $24.04 water (17–19 mm meter) and $9.25 sewer, from 1 January 2026 Durham Region rate schedule, 2026, checked 29 Oct 2026

Collingwood

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

A Town licence is needed for stays of 28 days or less, in three classes tied to the licensee's principal residence in a single-detached home (guest rooms with the host on site, the whole home, or an additional unit on the owner's lot); two guests per approved guest room to eight; at most 200 licences; one per lot; a 4% Municipal Accommodation Tax applies by-law 2024-078, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three attached or detached additional residential units, for up to four units on a lot, with a single-detached, semi-detached or townhouse dwelling on a year-round maintained road; at most two accessory buildings with units, each up to 7.5 m and no taller than the main building; none on natural hazard lands unless the conservation authority permits by-law 2010-040 s.4.40, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

20th lowest of 61 towns. Lowest: Markham, 0.72%.

1.270605% of assessed value, 2026; it includes the Town rate (0.796372%, its general levy of 0.696096% and capital levy of 0.100276%), the County of Simcoe rate (0.321233%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every month

A different price per m³ after a first block of use

Billed monthly: fixed charges of $20.81 water and $38.24 wastewater for a meter up to 1¼ inch, plus water from $1.169 and wastewater from $1.148 per m³ for the first 8 m³, rising to $1.342 and $1.321 per m³ from 15 to 150 m³ (2026) EPCOR (billing for the Town of Collingwood) rate schedule, 2026, checked 29 Oct 2026

Cornwall

Rental licensing: — not in our tables yet
Short-term rentals: A 5% Municipal Accommodation Tax applies to stays of fewer than 30 nights in any place of accommodation, a dwelling unit included (By-law 2024-102); the zoning by-law permits a bed and breakfast of up to five guest rooms only as an accessory use to a single-detached house by-law 2018-039 (as amended by 2024-102), checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to three dwelling units on a serviced lot with a single detached, semi-detached, duplex, link or row house (three in the house, or two in the house and one in an ancillary building; up to four in a semi-detached house with none in an ancillary building), each with one parking space; no basement unit in the floodplain or natural heritage zones by-law 2022-001 s.3.4, checked 29 Oct 2026
Residential tax rate: — not in our tables yet
Water and sewer: — not in our tables yet

East Gwillimbury

Rental licensing: — not in our tables yet
Short-term rentals: No short-term rental licence on the town's pages

The zoning by-law lists short term rental accommodation (stays under 30 days) as a permitted use in the Mixed Use zones, subject to site plan approval, with one parking space per bedroom; the residential and rural zones don't list it, and the Town has no short-term rental licence by-law 2018-043, checked 29 Oct 2026
Extra units: Up to 2 homes on a lot
Permits one accessory apartment in a single detached, semi-detached or townhouse dwelling where the zone allows it, with one more parking space; none on a lot with a garden suite or coach house, or in the Environmental Protection or Oak Ridges Moraine Core, Core Linkage and Countryside zones; on serviced urban land, section 35.1 of the Planning Act bars a zoning by-law from prohibiting up to three units by-law 2018-043 s.4.1, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

10th lowest of 61 towns. Lowest: Markham, 0.72%.

0.916299% of assessed value, 2026; it includes the Town rate (0.370887%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every month

A different price per m³ after a first block of use

Water $2.57 per m³ under 35 m³ and $4.19 per m³ over 35 m³, wastewater $2.46 per m³, with monthly fixed charges of $24.85 for water and $24.85 for wastewater on a 5/8- or 3/4-inch meter (2026 residential rates); billed monthly Town of East Gwillimbury rate schedule, 2026, checked 29 Oct 2026

Fort Erie

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A short-term rental of 30 days or less needs a Town licence ($750 for one or two bedrooms, $1,250 for three); dedicated rentals are permitted only in listed commercial, mixed-use, R2B and some waterfront zones, owner-occupied ones (one per property, owner present) in listed residential, rural and agricultural zones, with at most three bedrooms and eight guests by-law 102-2024, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two accessory dwelling units with a single-detached, semi-detached or townhouse dwelling in a residential zone inside the urban boundary on full municipal water and sewer, both inside or one inside and one detached, each up to 40% of the main dwelling's floor area or 100 m², with one parking space each (tandem allowed) by-law 129-90 s.6.43, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

10th highest of 61 towns. Lowest: Markham, 0.72%.

1.895328% of assessed value, 2026; it includes the Town rate (0.803606%), the Niagara Region rates (0.938722%: 0.774131% general, 0.071087% waste management and 0.093504% transit) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $1.960 and wastewater $3.250 per m³ for bills issued after 1 February 2026; monthly base charges of $29.56 water and $48.49 wastewater for a meter under 25 mm Town of Fort Erie rate schedule, 2026, checked 29 Oct 2026

Georgina

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A yearly Town licence is needed for stays of 30 days or less, in a single family dwelling with three parking spaces plus one per guest room; at most twelve persons, fewer on a septic system; licensed rentals at least 100 m apart unless a variance is granted; no more than 150 active licences by-law 2019-0061 (LI-3), checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Where Zoning By-law 500 applies, permits up to three units on a lot with a single family, semi-detached, linked or townhouse dwelling: the main home and two additional residential units, one of which may be in a detached building 3 to 50 m from the house; the countryside is under Zoning By-law 600 by-law 500 s.5.50, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

15th lowest of 61 towns. Lowest: Markham, 0.72%.

1.191146% of assessed value, 2026; it includes the Town rate (0.645734%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

Water $3.92 and sewer $3.70 per m³ for bills issued from 1 April 2026, plus a capital cost recovery charge of $39.60 on each bill; residential bills are quarterly Town of Georgina rate schedule, 2026, checked 29 Oct 2026

Greater Sudbury

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 4 homes on a lot
Permits up to four units per lot in many urban areas served by municipal water and sewer by-law 2010-100Z, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

8th highest of 61 towns. Lowest: Markham, 0.72%.

1.907170% of assessed value, 2026; that is the rate for the former City of Sudbury area; Greater Sudbury's rates differ by area and fire and transit service (Valley East 1.790761%, most other areas 1.705568%, and the formerly unorganized areas, which have no transit rate, 1.652143%), so the rate for this address may differ tax rate by-law, 2026, checked 28 Oct 2026
Water and sewer: Water $2.422 per m³ plus a $29.48 monthly fixed charge for a 5/8–3/4-inch meter; wastewater billed at 110.4% of the water charges, from 1 January 2026 (By-law 2025-211) Greater Sudbury Utilities (for the City) rate schedule, 2026, checked 6 Oct 2026

Grimsby

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a single-detached, semi-detached or street townhouse dwelling on municipal water and wastewater in the specified residential and downtown zones, both in or attached to the house or one there and one in an accessory building, with one parking space each; one unit in the Hamlet Residential and specified rural and agricultural zones, and the Niagara Escarpment Plan's policies in its area by-law 14-45 s.4.19, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

22nd lowest of 61 towns. Lowest: Markham, 0.72%.

1.368236% of assessed value, 2026; it includes the Town rate (0.354106%), the Niagara Region rates (0.861130%: 0.774131% general, 0.046298% waste management and 0.040701% transit, Regional By-law 2026-16) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

Water $1.79 and wastewater $2.30 per m³ from 1 January 2026; fixed charges every two months of $52.67 water and $68.86 wastewater for a meter up to 3/4 inch; billed every two months, with the wastewater levy on the tax bill ended in 2026 Town of Grimsby rate schedule, 2026, checked 29 Oct 2026

Guelph

Rental licensing: Extra units must be registered

Additional dwelling units must be registered with the City ($170 to $680) Small Multi-Unit Residential Registration By-law, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Short-term rentals of 30 days or less have needed a City licence since 1 December 2023, and the operator must live in Guelph the municipality's by-law, checked 28 Oct 2026
Extra units: Up to 4 homes on a lot
Permits a detached house plus up to three additional units (By-law (2024)-21024, 10 Dec 2024), including up to two detached units in one rear-yard building by-law (2023)-20790, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

30th lowest of 61 towns. Lowest: Markham, 0.72%.

1.494407% of assessed value, 2026; it includes the City rate, the hospital levy (0.001312%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

Water $2.63 and wastewater $2.33 per m³; daily basic charges of $0.37 water and $0.32 wastewater for a 5/8-inch meter; a stormwater fee of $11.20 a month, from 1 January 2026 City of Guelph (billed through Alectra Utilities) rate schedule, 2026, checked 6 Oct 2026

Halton Hills

Rental licensing: Extra units must be registered

Additional residential units must be registered with the Town before they are occupied, after the building permit and the Town's inspections By-law 2023-0060, checked 29 Oct 2026
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits two additional residential units with a single-detached, semi-detached or townhouse dwelling in urban zones, both inside or one inside and one detached, with one parking space each beyond the main home's two; every unit must be registered with the Town before it is occupied (By-law 2023-0060) by-law 2024-0098, checked 29 Oct 2026
Residential tax rate: — not in our tables yet
Water and sewer: A bill every two months

Water $1.5475 and wastewater $1.7966 per m³; monthly service charges of $18.92 water and $21.75 wastewater for a meter of 20 mm or less, billed every two months, from 1 January 2026 Halton Region rate schedule, 2026, checked 29 Oct 2026

Hamilton

Rental licensing: A licence for some rented homes (by area, size or type)

A rental housing licence is required for each rental unit in buildings of up to five units in Wards 1, 8 and part of Ward 14 (made permanent in December 2025) Licensing By-law 07-170, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Short-term rentals are limited to the operator's principal residence, with one licence per operator; a 4% Municipal Accommodation Tax applies by-law 07-170, checked 5 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units (a fourplex) in the R1, R1a and R2 zones since February 2024; areas still under a former municipality's by-law follow that by-law's rules by-law 05-200, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

28th highest of 61 towns. Lowest: Markham, 0.72%.

1.557234% of assessed value, 2026; that is the rate for the urban former City of Hamilton with full-time fire service; Hamilton's rates differ by area and fire and transit service (1.476% with composite fire, lower in rural areas), so the rate for this address may differ tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.21 per m³ for the first 10 m³ a month and $2.42 after; wastewater and stormwater $1.31 and $2.61; fixed charges of $0.56 and $0.63 a day for a 15–21 mm meter, from 1 January 2026 (a separate stormwater fee starts in 2027) Hamilton Utilities Billing rate schedule, 2026, checked 6 Oct 2026

Innisfil

Rental licensing: Extra units must be registered

Accessory dwelling units must be registered with the Town; registration is automatic once the unit's building permit passes its completion inspection By-law 044-21, checked 29 Oct 2026
Short-term rentals: Only a home someone lives in

A short-term rental of less than 28 days is treated as a bed and breakfast: permitted only in zones that allow one, owner-occupied, with at most three guest rooms and no kitchens in them, and no employees except for housekeeping and food preparation by-law 080-13 s.3.9, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two accessory dwelling units with a single-detached, semi-detached or street townhouse dwelling, each with up to three bedrooms and half the main home's floor area to 100 m²; none in the Cookstown settlement area, on septic lots within 100 m of Lake Simcoe or on hazard land; each unit is registered with the Town by-law 043-21, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

16th lowest of 61 towns. Lowest: Markham, 0.72%.

1.239628% of assessed value, 2026; it includes the Town rate (0.765395%, with its general, police and capital levies), the County of Simcoe rate (0.321233%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A different price per m³ after a first block of use

From 1 April 2026, a residential water base rate of $357.94 a year and $2.51 per m³ for the first 10 m³, $2.72 to 25 m³ and $2.94 above; wastewater a $284.20 yearly base rate and $1.85 per m³ ($701.91 a year flat without a water connection) InnServices Utilities (for the Town of Innisfil; billed by InnPower) rate schedule, 2026, checked 29 Oct 2026

Kawartha Lakes

Rental licensing: Extra units must be registered

Every additional residential unit must be registered with the City, with a one-time fee and an inspection; unregistered units are considered illegal by-law 2020-162, checked 29 Oct 2026
Short-term rentals: A licence, permit or registration is needed

A City licence is needed to rent a dwelling for fewer than 28 consecutive days, hosted or un-hosted, with at most two renters per bedroom plus two (under-15s not counted), no guests after 11 pm, no un-hosted rental to anyone under 25, $2 million liability insurance and the licence number on every listing by-law 2023-111, checked 29 Oct 2026
Extra units: Permits up to three additional units on a lot with full municipal services in the urban areas of Lindsay, Bobcaygeon, Fenelon Falls and Omemee, up to two in the rural area (on a lot of at least 0.4 ha) and one inside a single detached house on the Oak Ridges Moraine (City guide, May 2025); every unit must be registered under By-law 2020-162 by-law 2020-162, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

18th lowest of 61 towns. Lowest: Markham, 0.72%.

1.259111% of assessed value, 2026; that is the rate for most of the City, including the City rate (1.106111%) and the provincial education rate (0.153%); Kawartha Lakes' rates differ by area (Lindsay 1.573877%, Ops 1.419949%), so the rate for this address may differ tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $3.24 and sewer $1.89 per m³; monthly fixed charges of $34.45 water and $37.00 sewer for a 5/8–3/4-inch meter; unmetered flat-rate accounts $961.16 water and $740.24 sewer a year, from 1 February 2026 City of Kawartha Lakes rate schedule, 2026, checked 29 Oct 2026

King

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
The Countryside by-law permits up to two additional residential units where a single detached dwelling is permitted (only one in a detached accessory building, up to 50% of the house's floor area or 85 m²), one inside the house in the Oak Ridges Moraine Countryside zone and none in its Natural Core, Linkage and Feature Protection zones, each with one more parking space; in the villages of King City, Schomberg and Nobleton, section 35.1 of the Planning Act bars a zoning by-law from prohibiting up to three units on serviced urban land by-law 2022-053 s.3.3, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

9th lowest of 61 towns. Lowest: Markham, 0.72%.

0.916009% of assessed value, 2026; it includes the Township rate (0.370597%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

A different price per m³ after a first block of use

Billed every two months, from 1 January 2026: water $2.37 per m³ up to 49 m³, $4.10 for 50 to 70 m³ and $5.32 over 71 m³; wastewater $2.66 per m³; base charges of $48.82 water and $69.87 wastewater a billing cycle for a meter under 1.5 inches Township of King rate schedule, 2026, checked 29 Oct 2026

Kingston

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Short-term rentals need a City licence ($203), with at most two per operator; a 5% Municipal Accommodation Tax applies the municipality's by-law, checked 5 Oct 2026
Extra units: Up to 3 homes on a lot
Permits a second and third unit in most urban areas; a fourth unit is subject to a holding symbol (Schedule D3), and Schedules D1 and D2 limit additional units in some areas by-law 2022-62, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

25th highest of 61 towns. Lowest: Markham, 0.72%.

1.605435% of assessed value, 2026; that is the Central area rate under By-law 2026-54; Kingston's rates differ by fire service area (West 1.533257%, East 1.491279%), so the rate for this address may differ tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.9357 per m³ for the first 25 m³ a month ($2.4195 above) and wastewater $1.6857 per m³; monthly service charges of $24.48 water and $33.59 wastewater, from 1 January 2026 Utilities Kingston rate schedule, 2026, checked 6 Oct 2026

Kitchener

Rental licensing: — not in our tables yet
Short-term rentals: No short-term rental licence on the town's pages

Council decided on 23 Jun 2025 not to license short-term rentals the municipality's by-law, checked 5 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units on lots where a single, semi-detached or street townhouse is permitted (amendments approved 25 Mar 2024) by-law 85-1 and 2019-051, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

25th lowest of 61 towns. Lowest: Markham, 0.72%.

1.405998% of assessed value, 2026; it includes the City rate, the Region of Waterloo rate (0.841834%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

Water $3.0253 and sewer $4.0049 per m³ (2026), with a minimum charge based on 0.1 m³ a day; a monthly stormwater fee by home size ($23.24 for a medium detached home) Kitchener Utilities rate schedule, 2026, checked 6 Oct 2026

Lakeshore

Rental licensing: — not in our tables yet
Short-term rentals: Not permitted in any zone

Short-term rental accommodations (stays of 28 consecutive days or fewer) are not permitted in any zone; shorter stays are held to the bed and breakfast rules, which allow one only in a single detached dwelling in the zones that permit it; additional units may not be rented as vacation rentals; an Ontario Land Tribunal appeal of the by-law was before Council in September 2025 by-law 85-2023, checked 29 Oct 2026
Extra units: Permits attached and basement additional residential units with a single detached, semi-detached or townhouse dwelling in every residential and agricultural zone and detached ones in residential zones (at most 50% of the main home to 120 m², 6.5 m high) and the agricultural zone (to 140 m²); none in basements on hazard lands; two parking spaces for the main home and one per unit; By-law 82-2025 permits up to four units on fully serviced urban lots by-law 2-2012 (ZBA-80-2024; 82-2025), checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

28th lowest of 61 towns. Lowest: Markham, 0.72%.

1.437286% of assessed value, 2026; it includes the Municipality rate (0.71238%), the County of Essex rate (0.5719064%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

Water $1.82 and wastewater $2.37 per m³ (2026); monthly basic charges of $24.39 water and $30.09 wastewater; bills every two months Municipality of Lakeshore rate schedule, 2026, checked 29 Oct 2026

LaSalle

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Permits, beside the main home, either up to two attached additional residential units in a single detached, semi-detached or street townhouse dwelling (one in a duplex), together no larger than the main home, or one detached unit of at most 100 m² and no larger than the main home, 6.5 m high; every unit on full municipal sewer and water by-law 8600 s.3.1, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

6th highest of 61 towns. Lowest: Markham, 0.72%.

1.938906% of assessed value, 2026; it includes the Town rate (1.214%), the County of Essex rate (0.571906%) and the provincial education rate (0.153%), as set by By-law 2026-033 tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.23 per m³ for the first 81 m³ a quarter, $1.46 to 135 m³ and $1.58 above; a sewage surcharge of 100% of water consumption, capped for homes at 81 m³ a quarter; quarterly fixed charges of $18.00 for a 5/8- to 3/4-inch meter plus $64.50 water capital and $54.00 wastewater capital (2026) Town of LaSalle rate schedule, 2026, checked 29 Oct 2026

Lincoln

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Every short-term accommodation (up to 28 consecutive days) and bed and breakfast needs a Town licence ($550 for one year, $650 for two), with one short-term accommodation per property and principal residency rules in zoning By-law 2024-60; a 4% Municipal Accommodation Tax applies by-law 2024-61, checked 29 Oct 2026
Extra units: Up to 2 homes on a lot
The Town's published zoning text (July 2022) permits one secondary residential unit within a single-detached, semi-detached or townhouse dwelling, or one in an accessory structure if the house has none, up to half the main dwelling's floor area, with one extra parking space (tandem allowed); section 35.1 of the Planning Act bars zoning that prohibits up to three units on a serviced urban residential lot by-law 2022-50 s.3.34, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

23rd highest of 61 towns. Lowest: Markham, 0.72%.

1.627092% of assessed value, 2026; it includes the Town rate (0.608798%), the Niagara Region rates (0.865294%: 0.774131% general, 0.048340% waste management and 0.042823% transit) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $3.312 per m³ and wastewater $4.299 per m³ (September to May) or $3.453 (June to August) in 2026; quarterly base charges of $36.38 water and $37.54 wastewater for a 1/2 to 3/4 inch hookup Town of Lincoln rate schedule, 2026, checked 29 Oct 2026

London

Rental licensing: A licence for rented homes across the city

A residential rental unit licence is required for rented units, including every additional residential unit (new licence $175, renewal $65 in 2026) By-law CP-19, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Short-term accommodations of 28 days or less need a City licence and must be at the host's resident address, with one rental per provider from 1 October 2026; a 4% Municipal Accommodation Tax applies the municipality's by-law, checked 28 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units in total (up to three additional units, up to two in a detached building) where a single, semi-detached, duplex, triplex or street townhouse is permitted (section 4.37); Interim Control By-law CP-1600-300 currently limits an additional unit to 80% of the main home's floor area Z.-1, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

21st highest of 61 towns. Lowest: Markham, 0.72%.

1.727111% of assessed value, 2026; it includes the City rate (1.574111%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

A different price per m³ after a first block of use

Monthly tiers with no usage charge on the first 7 m³, then water $2.6404 and wastewater $2.5444 per m³ from 7 to 15 m³, rising at higher use; 16 mm connection charges of $18.54 and $17.02 a month, plus $20.74 a month stormwater (2026) London Hydro (City of London water) rate schedule, 2026, checked 6 Oct 2026

Markham

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units inside a detached, semi-detached or townhouse dwelling, or one inside and one in an accessory building, under Zoning By-law 2024-19 (not in a GWY1 zone or TRCA hazard lands; properties outside 2024-19 follow older zoning by-laws); every suite must be registered with Markham Fire and Emergency Services by-law 2024-19 s.4.9.9, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

The lowest of 61 towns. Highest: Chatham-Kent, 2.32%.

0.722889% of assessed value, 2026; it includes the City rate (0.177477%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

A stormwater charge of its own

A combined water and wastewater rate of $5.3694 per m³ for 2026 (rates change each 1 April), billed every two months on the Alectra Utilities bill; a separate stormwater fee is charged to all property owners City of Markham (billed by Alectra Utilities) rate schedule, 2026, checked 29 Oct 2026

Milton

Rental licensing: Extra units must be registered

Additional residential units, new or existing, must be registered with the Town since 1 April 2025, with an inspection and a compliance certificate renewed each year ($340 per unit; no renewal fee during the pilot) By-law 032-2025, checked 29 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Short-term rentals of 28 days or less need a Town licence ($375 a year) and must be the operator's principal residence, with occupancy limited to two persons per bedroom the municipality's by-law, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three additional residential units (four units in all) on an urban lot with a detached, semi-detached, semi-link or townhouse dwelling and municipal water and sewer, no more than one in an accessory building; rural lots may have one or two; every unit must be registered with the Town (By-law 032-2025) by-law 016-2014 s.4.10, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

6th lowest of 61 towns. Lowest: Markham, 0.72%.

0.865146% of assessed value, 2026; it includes the Town rate (0.379288%), the Region of Halton rate (0.331302%), the Region's enhanced waste service rate (0.001556%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

Water $1.5475 and wastewater $1.7966 per m³ (2026); monthly service charges of $18.92 water and $21.75 wastewater for a meter of 20 mm or less, from 1 January 2026, billed every two months with the local hydro bill Halton Region (billed with the local hydro bill) rate schedule, 2026, checked 29 Oct 2026

Mississauga

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term rentals are limited to the operator's principal residence, with a licence ($283 a year) and up to 180 nights a year; a 6% Municipal Accommodation Tax applies by-law 0289-2020, checked 5 Oct 2026
Extra units: Permits up to two additional units in a detached, semi-detached or town home, or a fourplex (a new four-unit building or a conversion of the house), as of right on low-rise residential lots since December 2023 by-law 0174-2023 and 0196-2023, checked 28 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

12th lowest of 61 towns. Lowest: Markham, 0.72%.

1.087901% of assessed value, 2026; it includes the City rate (0.396141%), the Region of Peel rate (0.538760%) and the provincial education rate (0.153%), as set by By-law 0061-2026 tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Water $1.1308 per m³ up to 50 m³ ($2.4321 above) and wastewater $1.4538 per m³ on 85% of metered use; quarterly service charges $48.09 water and $33.15 wastewater for a 5/8-inch meter, from 1 April 2026 Peel Region rate schedule, 2026, checked 6 Oct 2026

New Tecumseth

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a single detached, semi-detached or street townhouse dwelling (one attached, one detached, one of each, or two attached); a detached unit is limited to half the main building's floor area, to 80 m², and 6.5 m in height by-law 2021-128 s.2.1.1, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

13th lowest of 61 towns. Lowest: Markham, 0.72%.

1.109984% of assessed value, 2026; the Town publishes only the total, which includes the Town, County of Simcoe and provincial education (0.153%) rates tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: From 1 April 2026, water $3.70 and wastewater $3.24 per m³, a combined $6.94, with wastewater billed equal to the water used; a $44.20 activation fee on each new account Town of New Tecumseth rate schedule, 2026, checked 29 Oct 2026

Newmarket

Rental licensing: Extra units must be registered

Additional residential units must be registered with the Town (one-time fee $268.93) By-law 2013-13, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

One short-term rental per lot is licensed, with a permanent resident on the property, up to three bedrooms and six guests; a 4% Municipal Accommodation Tax applies the municipality's by-law, checked 5 Oct 2026
Extra units: Up to 3 homes on a lot
Permits three units, the main home and two additional residential units; additional units must be registered with the Town (By-law 2013-13) by-law 2026-10, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

8th lowest of 61 towns. Lowest: Markham, 0.72%.

0.919045% of assessed value, 2026; it includes the Town rate (0.373633%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 28 Oct 2026
Water and sewer: A stormwater charge of its own

Water $2.313 and wastewater $2.726 per m³ (2026); monthly basic charges of $19.27 water and $22.72 wastewater; a separate stormwater charge by lot area NT Power (for the Town of Newmarket) rate schedule, 2026, checked 6 Oct 2026

Niagara Falls

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A licensed vacation rental unit must be in a tourist, general or commercially designated zone, not a residential area, with at most three bedrooms and two on-site parking spaces; a pilot of up to 100 owner-occupied short-term rental licences closed to applications on 30 September 2026; a 4% Municipal Accommodation Tax applies, rising to 5% on 1 April 2027 by-law 2021-57, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two additional dwelling units with a detached, semi-detached or townhouse dwelling, two inside or one inside and one in an accessory building, three units in all, with one parking space each (tandem allowed); the units cannot be severed or used as vacation rental units in residential zones by-law 79-200, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

20th highest of 61 towns. Lowest: Markham, 0.72%.

1.748888% of assessed value, 2026; it is the urban service area rate and includes the City rates (0.648920%: 0.595375% City, 0.027907% capital levy and 0.025638% urban service area), the Niagara Region rates (0.946968%: 0.774131% general, 0.058582% waste management and 0.114255% transit) and the provincial education rate (0.153%); outside the urban service area the total is 1.723250% tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

Water $1.490 and wastewater $2.010 per m³ from 1 January 2026; monthly fixed charges of $25.61 water and $33.76 wastewater for a 5/8 x 3/4 inch meter; residential accounts billed every two months City of Niagara Falls rate schedule, 2026, checked 29 Oct 2026

Norfolk County

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to three dwelling units on a lot in R1 to R4, RH and A zones, the main home plus one interior and one detached additional residential dwelling unit; additions and detached units up to 75 m²; one parking space each; none in a vacation or seasonal home or a farm building by-law 1-Z-2014 s.3.2.3, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

22nd highest of 61 towns. Lowest: Markham, 0.72%.

1.658404% of assessed value, 2026; it includes the County rate (1.505404%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $2.788 and wastewater $3.214 per m³ (2026); monthly basic charges of $40.58 water and $49.69 wastewater for a 15 mm meter (By-law 2025-96) ERTH Corporation (for Norfolk County) rate schedule, 2026, checked 29 Oct 2026

North Bay

Rental licensing: A City licence is required for a property with 3 to 5 rental bedrooms and rental bedrooms are limited to 5, except owner-occupied homes with two or fewer renters; the City says the licensing program is under review and on hold By-law 2012-55, checked 29 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Up to 180 a year

A City licence is needed for stays of up to 28 days: the owner's principal home in the zones the by-law lists (a whole home up to 180 days a year), other homes only in the C1 and C7 zones, at most eight guests and four guest rooms; a 4% Municipal Accommodation Tax applies to stays under 30 days by-law 2022-77, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three additional dwelling units (four units in all) in or beside a single-detached, semi-detached or townhouse dwelling on a lot in the urban settlement area connected to municipal services, and one additional unit in the rural area; each unit is registered with the City, with no fee by-law 2015-30 (as amended by 2025-37), checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

15th highest of 61 towns. Lowest: Markham, 0.72%.

1.810363% of assessed value, 2026; it includes the City rate (1.657363%) and the provincial education rate (0.153%), as set by By-law 2026-20 tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Monthly: a fixed charge of $23.49 for a 5/8 × 3/4-inch meter and $1.88 per m³, with wastewater billed at 99.30% of the water charges, from 1 January 2026 (By-law 2025-102) City of North Bay rate schedule, 2026, checked 29 Oct 2026

Oakville

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Short-term accommodations of 28 consecutive days or less need a Town licence and must be in the operator's principal residence, with at most three lodging units; platforms need their own licence; a 4% Municipal Accommodation Tax applies to stays under 30 days by-law 2018-045, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a detached, semi-detached, linked or townhouse dwelling: two inside the house, or one inside and one in an accessory building (Zoning By-laws 2014-014 s.4.1 and 2009-189 s.4.29) by-law 2024-111 and 2024-112, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

4th lowest of 61 towns. Lowest: Markham, 0.72%.

0.850960% of assessed value, 2026; it includes the Town rate (0.364585%), the Region of Halton rate (0.333375%, with waste management, police and general Regional services) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every two months

A stormwater charge of its own

Water $1.5475 and wastewater $1.7966 per m³ (2026); monthly service charges of $18.92 water and $21.75 wastewater for a meter of 20 mm or less, from 1 January 2026, billed every two months with the local hydro bill; the Town's separate stormwater fee on the tax bill is $137 a year for a detached home in 2026 ($64 semi-detached, $30 townhouse, condo or apartment) Halton Region (billed with the local hydro bill) rate schedule, 2026, checked 29 Oct 2026

Orangeville

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a detached, semi-detached, linked or townhouse dwelling (two inside, or one inside and one detached), for three units in all; each with at most two bedrooms and one extra parking space; a detached unit up to 4.3 m in height (6.1 m above a garage) by-law 22-90 s.5.29, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

29th highest of 61 towns. Lowest: Markham, 0.72%.

1.558317% of assessed value, 2026; it includes the Town rate (0.972677%), the County of Dufferin rate (0.43264%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Monthly base charges of $16.94 water and $16.54 wastewater for a 5/8 to 3/4 inch meter; residential water $2.46 and wastewater $2.09 per m³, rising to $3.32 and $2.83 above 20 m³ a month (2026 fees by-law 2025-072) Town of Orangeville rate schedule, 2026, checked 29 Oct 2026

Orillia

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Every dwelling rented for fewer than 28 consecutive days needs an annual City licence: one per property, at most 150 a year by lottery, two guests per approved bedroom and ten in all overnight, fees of $680 per bedroom to $2,040 (2026); a 4% Municipal Accommodation Tax applies Municipal Code Chapter 730, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three additional dwelling units on a lot with a dwelling: up to three inside a single-detached, semi-detached or townhouse dwelling, or up to two in an accessory structure (not a boathouse, nothing below grade) limited to 75–140 m² by lot area and 6.5 m in height; none on a septic lot unless the by-law and Building Code allow by-law 2014-44 s.5.2, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

30th highest of 61 towns. Lowest: Markham, 0.72%.

1.531692% of assessed value, 2026; it includes the City rate (1.378692%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

A stormwater charge of its own

Water $2.49 and sewer $2.67 per m³ (2026, from the billing period after the spring billing); residential basic charges of $15.26 water and $15.90 sewer per 30 days, billed every three months; a flat stormwater fee for homes of up to three units City of Orillia rate schedule, 2026, checked 29 Oct 2026

Oshawa

Rental licensing: A licence for some rented homes (by area, size or type)

Extra units must be registered

A residential rental housing licence is required around Durham College and Ontario Tech University (Class A: $275 plus $75 a bedroom, and a $50 application fee); two-unit houses must be registered citywide Business Licensing By-law 122-2024, Schedule P, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term rentals need a City licence and are limited to the operator's principal residence, for stays under 28 consecutive days and up to 180 days a year; a 5% Municipal Accommodation Tax applies by-law 122-2024, Schedule Q, checked 28 Oct 2026
Extra units: Up to 3 homes on a lot
Permits three units, with at most one in an accessory building (sections 5.1 and 5.12); additional units must be registered with the City by-law 60-94, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

27th highest of 61 towns. Lowest: Markham, 0.72%.

1.575342% of assessed value, 2026; it includes the City rate (0.659196%), the Region of Durham rate (0.763146%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: Residential use billed at first-block rates of $1.431 water and $2.355 sewer per m³; monthly charges of $24.04 water (17–19 mm meter) and $9.25 sewer, from 1 January 2026 Durham Region rate schedule, 2026, checked 6 Oct 2026

Ottawa

Rental licensing: A licence for some rented homes (by area, size or type)

Rooming houses need a City licence (Licensing By-law 2002-189, Schedule 26); other rental homes fall under the Rental Housing Property Management By-law 2020-255, which sets landlord duties such as giving tenants contact and service-request information; a Rental Renovation Licence By-law approved on 15 July 2026 takes effect on 1 January 2027 Rental Housing Property Management By-law 2020-255, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

A City host permit is needed to rent all or part of a principal residence for under 30 consecutive nights, renewed every two years; rural homeowners and cottage owners may offer cottage rentals under a separate permit by-law 2021-104, checked 5 Oct 2026
Extra units: Permits a coach house on a lot with a home where the lot holds no more than 4 dwelling units in Neighbourhood (N1-N6) zones with adequate municipal water and sewer, no more than 3 in other zones that allow homes (villages included) and no more than 2 in AG, RR, RU and NU zones, the coach house counting toward the limit; on lots under 0.4 ha it needs public or communal water and wastewater and sits in the rear yard, it may be up to 3.6 m high (4.5 m in the rural area, 6.1 m there with a garage) and its footprint is capped at 95 m²; each unit of a semi-detached house or townhouse may have up to 2 additional dwelling units, a coach house counting as one. The City says applications deemed complete since 11 March 2026 must also meet the old By-law 2008-250, with the stricter rule applying, and some parts of 2026-50 are still under appeal by-law 2026-50 s.701 and s.702(9), checked 6 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

19th lowest of 61 towns. Lowest: Markham, 0.72%.

About 1.27% of assessed value, 2026; that is the urban rate, worked out from the City's published $1,271 of tax per $100,000 of assessment (education included, rounded by the City to whole dollars); rural areas pay less because transit and fire service differ: $1,053 per $100,000 with reduced transit service and $1,004 where only Para Transpo runs. The bill also carries a solid waste fee of $267 a year for curbside homes City of Ottawa: What you get for your property taxes, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

A different price per m³ after a first block of use

Tiered rates from $0.96 water plus $0.92 wastewater per m³ (first 6 m³ in each 30 days) up to $2.35 plus $2.29 above 180 m³; fixed charges for a 15 mm meter of $140.45 water and $129.21 wastewater a year; a separate stormwater charge ($252.97 a year for a connected detached or semi-detached home), from 1 April 2026 City of Ottawa rate schedule, 2026, checked 6 Oct 2026

Peterborough

Rental licensing: A licence for some rented homes (by area, size or type)

A rental premises business licence, renewed every year, is needed for a rented dwelling unit with four bedrooms or more and for lodging houses of 5 to 30 bedrooms, which are inspected; a whole house of three bedrooms or fewer is not covered by-law 17-067, checked 29 Oct 2026
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a single unit, semi-detached or street townhouse dwelling, both inside or one inside and one in an accessory building, each with at most two bedrooms and less floor area than the main home; none in a floodway by-law 23-087, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

11th highest of 61 towns. Lowest: Markham, 0.72%.

1.889254% of assessed value, 2026; it includes the City rate (1.736254%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A stormwater charge of its own

A different price per m³ after a first block of use

A monthly basic charge of $25.30 for a 15 or 20 mm meter, water $1.65 per m³ for the first 20 m³ a month and $1.73 to 100 m³; a sewer surcharge of 109.01% of water charges; a stormwater management fee of about $37.98 a year per $100,000 of residential assessment, from 1 January 2026 City of Peterborough rate schedule, 2026, checked 29 Oct 2026

Pickering

Rental licensing: Extra units must be registered

Homes with an additional dwelling unit must be registered with the City, for a one-time fee, after Building and Fire inspections By-law 8040/23, checked 29 Oct 2026
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional dwelling units with a detached, semi-detached or townhouse dwelling, one or two inside the home or one in a separate building, with up to one parking space each; every home with one must be registered with the City (By-law 8040/23) by-law 2511, 2520, 3036, 3037, 7364 and 7553, as amended in 2023, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

21st lowest of 61 towns. Lowest: Markham, 0.72%.

1.337288% of assessed value, 2026; it includes the City rate (0.403528%), the Region of Durham rate (0.780760%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Residential use billed at first-block rates of $1.431 water and $2.355 sewer per m³; monthly charges of $24.04 water (17–19 mm meter) and $9.25 sewer, from 1 January 2026 Durham Region rate schedule, 2026, checked 29 Oct 2026

Quinte West

Rental licensing: — not in our tables yet
Short-term rentals: A 4% Municipal Accommodation Tax applies to accommodation for less than 30 days in any place, a dwelling unit included; the zoning by-law permits a bed and breakfast of up to three guest rooms in a single detached house only, in the zones that list it by-law 19-077, checked 29 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to three additional residential units on a lot with a single detached, semi-detached, duplex or townhouse dwelling in a settlement area on municipal water and sewers (no more than two in a detached accessory structure), and one outside a settlement area; one parking space per unit; none in a floodplain or on a private or unmaintained road by-law 14-86 s.4.2 (as amended by 25-025 and 25-075), checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

18th highest of 61 towns. Lowest: Markham, 0.72%.

1.778246% of assessed value, 2026; that is the Ward 1 (Trenton) rate, including the City's general levy (1.458676%), streetlight (0.008551%) and fire (0.158018%) rates and the provincial education rate (0.153%); Quinte West's rates differ by ward (Sidney and Murray 1.611676%, Frankford 1.620228%), so the rate for this address may differ tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Metered, monthly: water $1.84 per m³ plus a base charge of $30.00, and wastewater $2.52 per m³ plus a base charge of $41.00, for a 5/8- or 3/4-inch meter (2026 rates in By-law 24-131) City of Quinte West rate schedule, 2026, checked 29 Oct 2026

Richmond Hill

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 4 homes on a lot
Permits up to four units (up to three additional units, up to two in an accessory building) on lots served by municipal water and sewer by-law 143-24, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

2nd lowest of 61 towns. Lowest: Markham, 0.72%.

0.760104% of assessed value, 2026; it includes the City rate (0.214692%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

A combined water and wastewater rate of $5.9629 per m³ ($5.9629 per 1,000 L) from 1 April 2026, with no fixed charge listed; stormwater charged by lot area ($24.86 per 1,000 sq ft for homes up to one acre) City of Richmond Hill rate schedule, 2026, checked 6 Oct 2026

Sarnia

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term accommodations (stays of less than 30 consecutive days) need an annual City licence and a fire inspection, in the operator's principal residence, with at most three guest rooms and an entire home rented for at most 180 days a year; a 4% Municipal Accommodation Tax applies by-law 15 of 2020, checked 29 Oct 2026
Extra units: Up to 2 homes on a lot
Permits one secondary dwelling unit in a house in the UR2 to UR5 zones (in a single detached house in the UR1, SR1, RR1 and RU1 zones), outside areas mapped as Natural Hazards, with a building permit; a new comprehensive zoning by-law is in draft by-law 85 of 2002 s.3.10(4), checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

16th highest of 61 towns. Lowest: Markham, 0.72%.

1.797234% of assessed value, 2026; it includes the City's general municipal and transit rates, the County of Lambton rate and the provincial education rate (0.153%); the City's page publishes only the total tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: — not in our tables yet

Sault Ste. Marie

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A City licence, renewed every three years, is needed to rent a unit or part of one for less than 28 consecutive days; the zoning by-law permits one self-contained short-term rental per lot, with listed exceptions (s.4.15), and a 6% Municipal Accommodation Tax applies to stays under 30 days by-law 2022-178, checked 29 Oct 2026
Extra units: Permits one or more residential structures per lot in the Gentle Density Residential (R2) zone, which covers most single-detached neighbourhoods, with no set cap on dwelling units beyond the zone's building rules; the Estate Residential (R1) and Rural Area zones allow at most two dwelling units per lot by-law 2005-150, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

9th highest of 61 towns. Lowest: Markham, 0.72%.

1.911859% of assessed value, 2026; that is the urban-area rate: the City rate (1.758859%) and the provincial education rate (0.153%); the rural-area rate is 1.807192% (City 1.654192%), so the rate for this address may differ tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every month

A different price per m³ after a first block of use

Billed monthly: water 94.7¢ per m³ for the first 15 m³, $2.82 for the next 250 m³ and $2.23 beyond, with a monthly charge of at least $41.29 for a service under 1½ inches; the City's sewer charge is 71% of the total water charges for residential customers from 1 January 2026 PUC Services Inc. (for the Public Utilities Commission and the City) rate schedule, 2026, checked 29 Oct 2026

St. Catharines

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

A short-term rental needs a City licence (two-year term, $563.80 application fee) and must be the operator's principal residence, a secondary home-based business with stays of up to 28 consecutive days and one parking space per bedroom; a 4% Municipal Accommodation Tax applies to stays of 30 days or less the municipality's by-law, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits two accessory dwelling units with a detached, semi-detached or townhouse dwelling, inside it or in an accessory structure, each up to 80 m² of floor area, with 0.5 parking spaces per accessory unit (housekeeping By-law 2024-032) by-law 2013-283 s.2.2.1, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

13th highest of 61 towns. Lowest: Markham, 0.72%.

1.842187% of assessed value, 2026; it is the City's urban rate, which includes the Niagara Region rates (0.984161%: 0.774131% general, 0.073070% waste management and 0.136960% transit, Regional By-law 2026-16), with the City rates and the provincial education rate making up the remaining 0.858026%; the general rate is 1.833408% tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $1.730 and wastewater $3.072 per m³; monthly base charges of $22.79 water and $22.57 wastewater, for billing periods ending on or after 1 March 2026 City of St. Catharines rate schedule, 2026, checked 29 Oct 2026

St. Thomas

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 4 homes on a lot
Permits up to three additional residential units with a single detached, semi-detached or street townhouse dwelling in any residential zone, all in the house or up to two in the house and one in a rear- or side-yard accessory building; one parking space each; none in a regulated flood plain or in a basement below the sewer level, and full municipal services are required by-law 50-88 s.4.2.11, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

14th highest of 61 towns. Lowest: Markham, 0.72%.

1.823293% of assessed value, 2026; it includes the City rate (1.670293%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A stormwater charge of its own

Water $2.2776 and sanitary sewer $2.99 per m³ (2026); a monthly water base charge of $17.75 for a 5/8-inch meter and a storm sewer charge of $13.42 a month Entegrus Powerlines Inc. (for the City of St. Thomas) rate schedule, 2026, checked 29 Oct 2026

Stratford

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Up to 180 a year

A City licence is needed for short-term rental accommodation, at most 28 consecutive days per stay and 180 rental days a year, in a single detached, semi-detached, converted or townhouse dwelling in listed zones and not on a private street; fees of $420 for the first room and $130 per additional room (2026); a 4% Municipal Accommodation Tax applies by-law 130-2022, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Generally permits up to three units on a residential lot served by municipal water and sewers, three in the main building or two there and one in an accessory building or garage, where the zoning provisions can be met; one parking space per additional unit; short-term rentals are not permitted in additional units by-law 10-2022, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

19th highest of 61 towns. Lowest: Markham, 0.72%.

1.761361% of assessed value, 2026; it includes the City rate (1.608361%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A different price per m³ after a first block of use

Monthly, from 1 January 2026: water $3.34 per m³ for the first 3 m³ and $1.36 after (minimum $10.03) plus a service charge of $10.88 for a meter under 1 inch; sewer $4.66 per m³ for the first 3 m³ and $1.90 after (minimum $13.98) plus a fixed $10.67 Festival Hydro (for the City of Stratford) rate schedule, 2026, checked 29 Oct 2026

Tecumseh

Rental licensing: — not in our tables yet
Short-term rentals: A short-term rental (less than 28 consecutive days) is permitted only in a dwelling unit on the lots shown on Schedule D of the zoning by-law, one per lot with one parking space; rentals that existed when the by-law passed may continue if used continually by-law 2026-050 s.5.15, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a detached, semi-detached or townhouse dwelling on a serviced lot, at most one in an accessory building (100 m² and no more than half the main home, 6.5 m high, 3 m from the house); on an agricultural or unserviced lot one unit inside the main home only; a conservation authority permit in its regulated area by-law 2026-050 s.5.2, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

24th highest of 61 towns. Lowest: Markham, 0.72%.

1.627097% of assessed value, 2026; it includes the Town rate (0.902191%), the County of Essex rate (0.571906%) and the provincial education rate (0.153%), as set by By-law 2026-035 tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $1.3929 per m³ for use under 10,200 m³ a month (2026); monthly fixed charges of $20.74 water and $21.56 wastewater for a 5/8- or 3/4-inch meter; bills monthly north of County Road 22 and every two months south of it Essex Powerlines (for the Town of Tecumseh) rate schedule, 2026, checked 29 Oct 2026

Thunder Bay

Rental licensing: — not in our tables yet
Short-term rentals: No short-term rental licence on the town's pages

A 5% Municipal Accommodation Tax applies to stays of less than 30 days (By-law 74/2018), and short-term accommodation operators file the City's establishment form within 30 days of starting; the City's pages set out no short-term rental licence the municipality's by-law, checked 29 Oct 2026
Extra units: Permits additional dwelling units in the Urban Low-rise and Urban Mixed-use zones on lots with City water and sewer, up to four homes on an Urban Low-rise lot depending on its frontage and area, with one on-site parking space per home by-law 1-2022, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

7th highest of 61 towns. Lowest: Markham, 0.72%.

1.923136% of assessed value, 2026; it includes the City rates (1.770136%: general, garbage, public transportation, sewage and drainage, and street lighting) and the provincial education rate (0.153%), the full-service rate on the City's table tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

Billed every three months; for single family residential accounts, water $2.124 per m³ plus $0.97 per day, and a sewer rate of 90% of the water total (2026) City of Thunder Bay rate schedule, 2026, checked 29 Oct 2026

Timmins

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A yearly City licence is needed for a short-term rental (stays under 30 consecutive days), only where the zoning permits the use, with $2 million of insurance, a fire officer's statement of the sleeping occupant load and a responsible person on call within an hour; a 6% Municipal Accommodation Tax applies to stays of 30 days or less by-law 2025-9085 (as amended by 2025-9230), checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
The City says the Planning Act allows up to three dwelling units on a lot in a serviced residential area (in a detached house, semi-detached house or rowhouse, or one in an ancillary building), with one parking space per unit and a building permit but no rezoning; the zoning by-law limits a converted single detached dwelling to three units of at least 51 m² each by-law 2011-7100 s.4.6, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

2nd highest of 61 towns. Lowest: Markham, 0.72%.

2.168531% of assessed value, 2026; it includes the City rate (2.015531%) and the provincial education rate (0.153%), as set by By-law 2026-9323 tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: — not in our tables yet

Toronto

Rental licensing: A licence for some rented homes (by area, size or type)

Multi-tenant (rooming) houses need a City licence and are permitted citywide since 31 Mar 2024; RentSafeTO covers apartment buildings of three or more storeys and 10 or more units Municipal Code Chapters 575 and 354, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 180 a year

Short-term rentals are limited to the operator's principal residence (a secondary, laneway or garden suite only if it is the operator's own principal residence) and must be registered with the City ($390 in 2026); an entire home may be rented up to 180 nights a year; a 6% Municipal Accommodation Tax applies Municipal Code Chapter 547, checked 5 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to 4 homes in a house (a multiplex) in residential zones citywide since May 2023; garden suites (By-law 101-2022, updated 849-2025) and laneway suites (By-law 1210-2019) are permitted under their own rules by-law 569-2013 as amended by 474-2023, checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

3rd lowest of 61 towns. Lowest: Markham, 0.72%.

0.767311% of assessed value, 2026; it includes the City rate (0.605295%), the provincial education rate (0.153%) and the City Building Fund levy (0.009016%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A combined water and wastewater rate of $4.8629 per m³ if paid by the due date ($5.1188 after), from 1 January 2026; the 2026 rate table lists no fixed service charge City of Toronto rate schedule, 2026, checked 6 Oct 2026

Waterloo

Rental licensing: A licence for rented homes across the city

The Rental Housing Licensing By-law requires a licence for low-rise rental housing citywide (revised rules in effect 1 Jul 2026) By-law 2011-047, checked 5 Oct 2026
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Up to 275 a year

Short-term rentals of 30 days or less must be owner-occupied and licensed by the City, for up to 275 days a year the municipality's by-law, checked 28 Oct 2026
Extra units: Up to 4 homes on a lot
Permits up to four units on a low-rise residential property, in buildings up to four storeys, inside the house or in a backyard coach house or other detached building (section 3.A.1B) by-law 2018-050, checked 28 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

27th lowest of 61 towns. Lowest: Markham, 0.72%.

1.432260% of assessed value, 2026; it includes the City rate (0.437426%), the Region of Waterloo rate (0.841834%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

Water $2.69 and wastewater $3.11 per m³ (2026); a monthly meter fee of $4.01 for a 15 mm meter; a monthly stormwater fee of $13.68 to $27.98 for homes City of Waterloo rate schedule, 2026, checked 6 Oct 2026

Welland

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A short-term rental of up to 28 consecutive days needs a yearly City licence held by the owner; zoning permits it as a secondary use where homes are allowed, or as the principal use in some commercial zones, with at most three guest bedrooms and 0.5 extra parking spaces per guest room, and in an accessory dwelling unit only if the operator lives on the premises the municipality's by-law, checked 29 Oct 2026
Extra units: Up to 3 homes on a lot
Permits up to two accessory dwelling units with a single-detached, semi-detached, two-unit or townhouse dwelling, at most one of them in an accessory building by-law 2017-117 s.5.2, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

5th highest of 61 towns. Lowest: Markham, 0.72%.

1.981593% of assessed value, 2026; it includes the City rate (0.864695%), the Niagara Region rates (0.963898%: 0.774131% general, 0.079346% waste management and 0.110421% transit) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

Water $2.3516 and wastewater $3.4797 per m³ from 1 April 2026; yearly fixed charges of $206.46 water and $389.83 wastewater; billed quarterly City of Welland rate schedule, 2026, checked 29 Oct 2026

Whitby

Rental licensing: Extra units must be registered

Additional dwelling units must be registered with the Town ($268.00; $534.00 for a unit found through a complaint; $107.00 to transfer) By-law 8156-25, checked 29 Oct 2026
Short-term rentals: — not in our tables yet
Extra units: Up to 4 homes on a lot
Permits four units, the main home and up to three additional dwelling units with at most one in an accessory structure (one in all outside the urban area, on Oak Ridges Moraine farm and rural settlement lands and in the Protected Countryside); additional units must be registered with the Town (By-law 8156-25) by-law 8141-24, 8142-24, 8143-24, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

23rd lowest of 61 towns. Lowest: Markham, 0.72%.

1.382491% of assessed value, 2026; it includes the Town rate (0.468163%), the Region of Durham's general, transit, waste and police rates (0.761328% together) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Residential use billed at first-block rates of $1.431 water and $2.355 sewer per m³; monthly charges of $24.04 water (17–19 mm meter) and $9.25 sewer, from 1 January 2026 Durham Region rate schedule, 2026, checked 29 Oct 2026

Whitchurch-Stouffville

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

A Town licence is needed for stays of up to 28 days, renewed yearly; one rental per operator in the town and one dwelling unit per lot; two guests per guest room and ten in all; no rental in a vehicle, tent, boat or accessory building; proof of $2 million liability insurance and an inspection before the first licence by-law 2026-069-LI, checked 29 Oct 2026
Extra units: On full municipal water and sewage services, permits up to three additional residential units with a single detached house (three only on lots with at least 15 m of frontage and 555 m²) and up to two with a semi-detached house or townhouse, each with one more parking space; one unit in all on an unserviced or partially serviced hamlet lot; none on land zoned Flood Hazard or Environmental by-law 2010-001-ZO s.3.28, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

5th lowest of 61 towns. Lowest: Markham, 0.72%.

0.855234% of assessed value, 2026; it includes the Town rate (0.309822%), the Region of York rate (0.392412%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: A bill every three months

A stormwater charge of its own

Water $2.76 and wastewater $3.49 per m³ ($6.25 combined) from 1 April 2026, billed quarterly; a capital infrastructure fee of $26.54 a quarter for a home under a 1-inch meter with water and wastewater; a residential stormwater charge of $9.50 a quarter Town of Whitchurch-Stouffville rate schedule, 2026, checked 29 Oct 2026

Windsor

Rental licensing: — not in our tables yet
Short-term rentals: A licence, permit or registration is needed

Only a home someone lives in

Short-term rentals are limited to the operator's principal residence, with a City licence by-law 115-2022, checked 5 Oct 2026
Extra units: Up to 3 homes on a lot
Permits three units: three in the main building, or two in it and one in an accessory building by-law 8600 (and 85-18), checked 5 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

3rd highest of 61 towns. Lowest: Markham, 0.72%.

2.096514% of assessed value, 2026; it includes the City rate (1.943514%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 6 Oct 2026
Water and sewer: A stormwater charge of its own

A different price per m³ after a first block of use

Water $0.812 per m³ plus a 45% water-main levy and a $22.69 monthly fixed charge for a 5/8-inch meter, from 1 January 2026; wastewater stepped from $1.75 to $3.58 per m³ plus $12.89 fixed; stormwater $8 to $12 a month (2026) ENWIN (water) and City of Windsor (wastewater and stormwater) rate schedule, 2026, checked 6 Oct 2026

Woodstock

Rental licensing: — not in our tables yet
Short-term rentals: — not in our tables yet
Extra units: Up to 3 homes on a lot
Permits up to two additional residential units with a single-detached, semi-detached or street row house, both inside or one inside and one in an accessory building on a lot of 540 m² or more; together at most 60% of the house's floor area to 100 m², basement units not counted; one parking space each; none in the conservation authority regulation limit without its approval by-law 8626-10 s.5.2.8, checked 29 Oct 2026
Residential tax rate: 0%2.32% (Chatham-Kent)

12th highest of 61 towns. Lowest: Markham, 0.72%.

1.894466% of assessed value, 2026; it includes the City rate (1.242583%), the County of Oxford rate (0.498883%) and the provincial education rate (0.153%) tax rate by-law, 2026, checked 29 Oct 2026
Water and sewer: Water $0.98 and wastewater $1.30 per m³ for the first 15 m³ a month (2026); monthly fixed charges of $25.76 water and $13.78 wastewater (County By-law 6796-2026) ERTH Solutions (rates set by the County of Oxford) rate schedule, 2026, checked 29 Oct 2026

Public-record information, not legal, financial, insurance or inspection advice. OfferDue reports what each record and official page shows, with its source and date. Page reviewed 28 Oct 2026.