Large and Special Purpose Property Assessments

Each large and special purpose property is unique. That means that each type, and often each property, needs to be assessed in a different way.

How large and special purpose properties are assessed

For each assessment cycle, we engage with large and special purpose property owners, municipalities and other stakeholders to determine updated assessments for these properties.

This page contains links to documents specific to the valuation of large and special purpose properties. These may include: methodology guides, market valuation reports and an analysis of economic obsolescence for each of the following property types:

automotive assembly and auto-parts manufacturing plants
pulp and paper mills
sawmills
steel manufacturing plants
value-added wood products manufacturing plants
aerospace manufacturing plants
chemical manufacturing plants
food processing plants
oil refineries
mines
pharmaceutical manufacturing plants

Learn more about the information we disclose.

Factors affecting large and special purpose property values

Each of the following property types has its own methodology guide and market valuation report. Additionally, they also share the following three schedules:

Analysis of Economic obsolescence
Useful Life Table
Cost Analytics

Aerospace manufacturing plants

Automotive assembly and auto parts manufacturing plants

Automotive assembly

Automotive parts manufacturing

Chemical manufacturing plants

Pesticide and fertilizer chemical manufacturing

Plastic and resin chemical manufacturing

Food processing plants

Methodology Guide: Assessing Food Processing Plants in Ontario

Animal food

Breweries

Dairy product and frozen desserts

Distilleries and wineries

Fruit and vegetable

Grain milling, oilseed processing, cereal manufacturing

Meat, beef and poultry

Other food manufacturing

Soft drink and ice

Sugar and confectionary

Oil Refineries

Mines

Methodology Guide: Assessing Mining Properties in Ontario

Base metal mining operations

Gold mining

Major minerals manufacturing

Market Valuation Report: Major Minerals Manufacturing in Ontario
Analysis of Economic Obsolescence
Analyses of external obsolescence:
- Salt: Analysis of External Obsolescence: Salt Industry in Ontario
- Cement: Analysis of External Obsolescence: Cement Industry in Ontario