Ontario Municipal Property Guide
Markham Property Guide
Property taxes, zoning, building permits, renovations, basement apartments, additional residential units and local property rules for homeowners and buyers in Markham, Ontario.
Last reviewed: September 6, 2026. Markham zoning, permit, tax and housing regulations can change. Some properties remain subject to older zoning by-laws because of site-specific appeals to Comprehensive Zoning By-law 2024-19. Confirm property-specific requirements directly with the City of Markham and other applicable authorities.
Owning Property in Markham
Markham includes established communities such as Unionville, Thornhill, Milliken and Markham Village, newer neighbourhoods such as Cornell, and substantial rural and environmentally sensitive areas in the northern part of the city.
That variety means two properties in Markham can be subject to very different zoning, heritage, environmental and development requirements. Property-specific research is particularly important when a buyer intends to renovate, add another dwelling unit or significantly change the property.
Property Taxes
Understand MPAC assessment values and City, York Region and education tax components.
Zoning
Check Comprehensive Zoning By-law 2024-19 and whether a site-specific appeal affects the property.
Additional Units
Urban residential parcels can support additional units, but permits, inspections and registration requirements apply.
Property Taxes in Markham
Markham property taxes are calculated using the property’s MPAC-assessed value and the applicable tax rates. The City collects property taxes for the City of Markham, York Region and the provincial education component.
2026 Assessment Base
Ontario’s province-wide reassessment remains postponed. For 2026, property assessments generally continue to use January 1, 2016 current values as the valuation base, subject to property-specific assessment changes made by MPAC.
2026 Residential Tax Due Dates
Interim residential bill:
- February 5, 2026
- March 5, 2026
Final residential bill:
- July 6, 2026
- August 5, 2026
Pre-authorized tax payment plans can use different payment schedules, including four-, six- or eleven-instalment options for residential properties. Always follow the dates shown on the actual tax bill or payment-plan documentation.
2026 City Budget
Markham Council approved a 3.9% increase to the City’s portion of the 2026 property tax levy. The overall change on an individual tax bill also depends on York Region, education and property-specific assessment factors.
Zoning in Markham
Markham’s zoning rules regulate how property can be used and what may be built on a lot. Zoning can establish permitted uses, building height, setbacks, lot coverage, parking requirements, accessory buildings and other development standards.
Comprehensive Zoning By-law 2024-19
Markham enacted Comprehensive Zoning By-law 2024-19 on January 31, 2024. The Ontario Land Tribunal subsequently approved the by-law on a city-wide basis except for lands associated with remaining site-specific appeals.
The City’s current office consolidation includes enacted amendments and technical revisions in effect up to July 20, 2026.
Properties shown as excluded from the new zoning framework on the City’s interactive mapping can remain subject to older parent zoning by-laws. Always check the property rather than assuming By-law 2024-19 applies without qualification.
Before Buying or Renovating, Check:
- Current zoning designation
- Whether By-law 2024-19 applies to the property
- Any site-specific appeal or exception
- Permitted residential uses
- Minimum yard setbacks
- Lot coverage
- Building height
- Parking requirements
- Accessory structures
- Additional residential unit permissions
- Heritage restrictions
- Environmental or conservation constraints
Building Permits & Renovations
A building permit is required before many construction, demolition or renovation projects begin. Permit review helps confirm compliance with the Ontario Building Code, zoning and other applicable law.
Projects That Commonly Require a Permit
- New homes
- Home additions
- Detached or attached garages and carports
- Structural wall or column alterations
- Basement entrances
- Accessory apartments and additional residential units
- New plumbing piping
- Bathroom or washroom rough-ins
- Changes in building use
- Raised decks more than 600 mm above grade
- Buildings containing plumbing regardless of size
- Demolition of buildings where permit requirements apply
Small Sheds
A detached, single-storey accessory building that contains no plumbing and is less than 15 m² can generally be constructed without a building permit. Zoning rules still apply even where a permit is not required.
Decks
Markham requires a building permit for decks more than 600 mm above existing grade. Other deck circumstances can also require a permit, including certain attached structures. Always check the current requirements before construction.
Basement Apartments & Additional Residential Units
Markham’s current guidance states that, as a result of Ontario’s More Homes Built Faster Act, urban residential parcels can have up to three residential units per lot, subject to applicable zoning, building and safety requirements.
Up to Three Units on an Urban Residential Lot
The three-unit framework can allow additional dwelling units on qualifying urban residential land. The exact configuration permitted on an individual property should be confirmed through the City’s zoning and building review process.
A permission for multiple units does not eliminate Ontario Building Code, fire-safety, zoning, servicing, parking or other applicable requirements.
Creating a New Second Suite
A new second suite requires a building permit. The new unit must provide separate residential facilities and comply with the current Ontario Building Code and applicable zoning requirements.
Registration of Two-Unit Houses
Markham requires all two-unit houses to be registered with the City. The units are inspected to confirm compliance with building and fire-safety standards.
- Obtain required building permits.
- Complete required inspections.
- Confirm occupancy approval.
- Arrange the required fire inspection.
- Complete the City’s registration process.
Different fire-code provisions may apply to certain older second suites created before July 1, 1993 where the owner can establish the date of construction.
Important 2026 ARU Policy Update
Markham considered additional changes to its additional residential unit framework in early 2026 through Official Plan Amendment 66 and a related zoning amendment.
Those by-laws were adopted by Council in February 2026 but were vetoed by the Mayor on March 11, 2026. Property owners should therefore rely on the regulations currently in force rather than assuming the proposed 2026 expansion measures became law.
This is a particularly important area to verify directly with the City because provincial housing rules and local zoning continue to evolve.
Buying a Home With a Basement Apartment?
Do not assume an existing basement apartment is legal simply because it is occupied, advertised as an apartment or has existed for many years.
When evaluating a Markham property with a second suite, consider confirming:
- Whether the required building permits were issued
- Whether inspections were completed
- Whether occupancy approval was granted
- Whether the two-unit house is registered with the City
- Whether fire-safety requirements were satisfied
- Whether zoning permits the unit configuration
- Whether later alterations were completed with permits
Where rental income is important to a purchase, confirming the legal status of the unit before relying on that income can be an important part of due diligence.
Short-Term Rentals in Markham
Markham takes a different approach to short-term rentals than several other Ontario municipalities.
Short-Term Rental Accommodations Are Not Permitted
The City’s current homeowner guidance states that short-term rental accommodations are not permitted in Markham.
A short-term rental accommodation is generally a dwelling unit rented for fewer than 30 consecutive days and includes accommodation commonly offered through platforms such as Airbnb or VRBO.
Anyone considering purchasing a property specifically for short-term rental use should verify the current regulations before relying on that business model.
Rentals lasting longer than 30 consecutive days are treated differently and can be subject to Ontario residential tenancy law.
Heritage Properties in Markham
Markham has numerous individually designated heritage properties and heritage conservation districts. Heritage status can affect renovations, additions, exterior alterations, demolition and new construction.
Major work on designated properties or properties within a heritage conservation district can require a Heritage Permit in addition to other planning or building approvals.
Projects that can require a major heritage application include new residential buildings, substantial additions and alterations, accessory buildings and expanded driveways in heritage conservation districts.
Rural & Environmentally Sensitive Properties
Northern Markham includes agricultural, rural and environmentally sensitive lands. These properties can involve additional due diligence beyond what is typical for a fully serviced urban home.
- Agricultural and rural zoning
- Greenbelt policies
- Oak Ridges Moraine policies
- Natural heritage systems
- Hazard lands
- Conservation authority regulation
- Private servicing where applicable
- Development restrictions
- Minimum Distance Separation considerations near agricultural uses
A large lot does not automatically mean additional construction or residential intensification will be permitted. Confirm the planning designation, zoning and environmental constraints before purchasing with a specific project in mind.
Buying a Property in Markham?
If renovations, rental income or future development potential are part of the purchase decision, property-specific research is important.
- Review the current property tax bill.
- Confirm the MPAC assessment.
- Check which zoning by-law applies.
- Review site-specific appeals and exceptions.
- Investigate permits for significant renovations.
- Confirm registration of existing two-unit houses.
- Check heritage status.
- Investigate environmental constraints where applicable.
- Do not assume short-term rental use is permitted.
- Estimate land transfer tax and closing costs before finalizing your budget.
Official Markham Property Resources
Frequently Asked Questions
How are property taxes calculated in Markham?
Property taxes are generally calculated by applying the applicable City, York Region and education tax rates to the property’s MPAC-assessed value.
What zoning by-law applies in Markham?
Comprehensive Zoning By-law 2024-19 applies across most of Markham, but lands affected by remaining site-specific appeals can continue to be subject to previous zoning by-laws. Check the City’s property-specific zoning mapping before relying on a zoning designation.
Can I have a basement apartment in Markham?
Additional dwelling units can be permitted on qualifying urban residential properties. A new second suite requires a building permit and must comply with zoning, the Ontario Building Code and fire-safety requirements.
How many units can I have on a residential lot?
Markham’s current municipal guidance states that urban residential parcels can have up to three units per lot as a result of provincial housing legislation. Property-specific zoning and building requirements still apply.
Does a two-unit house have to be registered?
Yes. Markham requires two-unit houses to be registered with the City. Required permits, inspections and fire-safety review must be completed as part of the process.
Can I operate an Airbnb in Markham?
Markham’s current municipal guidance states that short-term rental accommodations are not permitted in the City. Short-term accommodation generally means renting a dwelling for fewer than 30 consecutive days.
Do I need a permit for a shed?
A detached single-storey accessory building with no plumbing and less than 15 square metres in area can generally be exempt from the building-permit requirement. Zoning requirements still apply.
Can heritage status affect a renovation?
Yes. Designated properties and properties in heritage conservation districts can require heritage approval for significant exterior alterations, additions, new construction and other work.
Continue Your Ontario Property Research
Questions About Buying or Selling in Markham?
If you are considering a real estate purchase or sale and want to discuss the property, market or transaction process, you can contact a REALTOR®.
Disclaimer: Ontario Home Intel provides general educational information only. Information on this page is not intended as real estate, legal, financial, tax, lending, appraisal, inspection, engineering, planning or other professional advice. Municipal requirements, zoning, permit rules, taxes and policies can change and can differ according to the individual property. Verify information with the City of Markham, York Region, MPAC and other applicable authorities before making a decision. Using this website or making an inquiry does not create a real estate representation relationship.