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Farm Property Class Tax Rate Program
Last Update: March 6, 2026
Ontario, Canada
Provides reduced property tax rates for eligible Ontario farmland owners
Tax Credits
Overview
The Farm Property Class Tax Rate Program provides eligible Ontario farm properties with a reduced property tax rate, taxing agricultural land at a maximum of 25% of the municipal residential property tax rate. The program aims to support agricultural operations by reducing land tax costs for properties classified and actively used for farming.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Up to 25% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
Location
- Ontario
Legal structures
- For-profit business
- Sole proprietorship
Annual revenue
- $ 7,000 minimum revenue
Organisation size
- All organization sizes
Audience
- Rural or Northern Residents
- Canadians
- Startups
Activities funded
- Operation of farmland for agricultural business purposes with property classified as farmland by MPAC.
- Farm property ownership and management activities leading to eligibility for a reduced property tax rate.
Examples of admissible projects:
$ 25,000
Introducing accessible technology to support clients with visual impairments
$ 37,000
Piloting a local composting initiative for restaurant food waste
$ 43,000
Replacing fuel oil heating with high-efficiency air source heat pumps
$ 24,000
Developing a mobile app for local sustainable tourism experiences
$ 48,000
Installing solar panels to reduce operational costs and emissions
$ 34,000
Launching a digital tool for inventory management and logistics
Eligibility
- The property must be assessed as farmland by the Municipal Property Assessment Corporation (MPAC).
- The property must be used for an active farm business generating at least $7,000 in annual gross farm income (with certain exemptions available).
- The farm business on the property must have a valid Farm Business Registration (FBR) number, unless eligible for an exemption.
- The property must be owned by Canadian citizens or permanent residents, or by a corporation where more than 50% of voting shares are owned by Canadian citizens or permanent residents.
Who is eligible?
- Owners of farmland assessed as agricultural property in Ontario
- Farm businesses actively engaged in farming on the property
- Farm properties operated by tenant farmers (if applicable)
Who is not eligible
- Companies whose properties have not been assessed as farmland by the Municipal Property Assessment Corporation (MPAC).
- Businesses whose properties are not actively used for a farm business.
- Properties not owned by Canadian citizens or permanent residents (for companies, more than 50% of voting shares must be held by qualifying individuals).
Eligible geographic areas
- Ontario
How to apply
- Step 1: Download the Eligibility Application
- Visit the Agricorp website to access and download the eligibility application (PDF) for the Farm Property Class Tax Rate Program.
- Step 2: Complete the Application
- Fill out all sections of the application form accurately.
- Check the relevant box to confirm your agreement to the terms on page 2 of the form.
- If you are applying for an exemption, ensure you complete the appropriate section and provide supporting documentation as indicated.
- Step 3: Gather Required Information
- Obtain your property roll number.
- Have your valid Farm Business Registration (FBR) number available. If your property is farmed by a tenant, you will also need their FBR number.
- If you or your tenant do not qualify for an FBR number, indicate the exemption request in your application.
- Step 4: Submit the Application
- Email the completed application form and any supporting documents to contact@agricorp.com.
- Step 5: Await Confirmation
- Receive a response from Agricorp regarding the review and outcome of your eligibility application or exemption request.
- Step 6: Ongoing Responsibilities
- Maintain a valid FBR number annually to continue qualifying for the program.
- If you make changes to property ownership, business operations, or FBR number, submit a new eligibility application.
Additional information
- Once accepted, your property remains in the program as long as you continue to meet all eligibility requirements and keep your Farm Business Registration (FBR) number valid each year.
- If there are changes in property ownership, operations, or the FBR number, a new eligibility application must be completed to maintain the reduced tax rate.
- Exemptions to eligibility may expire; property owners must reapply before expiration to avoid loss of program benefits.
- The property's eligibility for reduced property tax is determined in collaboration by MPAC, Agricorp, and the local municipality.
Contacts
contact@agricorp.com
1‑888‑466‑2372




