OFA recommended to the Ontario Finance Minister that Ontario Regulation 282/98 made under the Assessment Act be amended to include our proposed property tax treatment of on-farm property used for value-added activities, such as wineries and cideries. Encouraging farmers to engage in value-added activities helps farmers diversify their income and stimulates economic activity within the municipality. On-farm processing and retail also increases the supply of local food and beverages. To encourage more farmers to engage in value-added activities, OFA recommends that if at least 51% of the product is grown and value-added to by the same farmer or farmers and at least 90% of the product is grown in Ontario, then that should be considered an extension of the farm business and taxed at no more than 25% of the residential property tax rate.