The Township mails two tax bills each year. The first tax bill is the interim tax bill with one instalment due at the end of March. The Interim Tax Bill is calculated at 50% of the previous year's total Taxes Levied. The Final Tax Bill is calculated using the current market value assessment times the tax rates less the interim bill amount, and the balance is divided into two instalments due at the end of July and September. The Explanation of Tax Changes with be enclosed with the Final Tax Bill. This form will explain the tax changes from the previous year to the current year and where the increase or decrease of levy changes will be allocated to, the Upper Tier (County of Renfrew), the Lower Tier (Township) and the Provincial Education. The Township must levy and collect taxes on behalf of the County of Renfrew, School Boards, and for its own purposes.
All property owners receive a "Notice of Assessment" from the Municipal Property Assessment Corporation of Ontario for the 2017-2020 property tax years. This document indicates the market value of your property as of January 1, 2016. This value will be used for tax calculations. The Township does not establish the value of your property, Municipal Property Assessment Corporation of Ontario MPAC does. If you disagree with the current market assessment on your property contact MPAC at 1-866-296-MPAC (6722), or online at www.mpac.ca or by e-mail to firstname.lastname@example.org
Property owners are encouraged to visit www.aboutmyproperty.ca to confirm their property details and compare their property with others in their neighbourhood. Login information is included with every Assessment Notice mailed.
Request for Reconsideration (RfR) - There is no charge for requesting a reconsideration. For the 2017 tax year, an RfR can be filed up 120 days from the issue date on the Property Assessment Notice. For the 2018 to 2020 tax years, the deadline is March 31 of the taxation year for which the assessment applies. A RfR must be submitted in writing and it is important to include the basis for the review. Such items should be property comparisons, sales information, rental data, farm leases, etc. Some reasons for filing a RfR are:
- the assessed value of the property appears to be considerably different from similar properties in the area.
- a person is wrongly placed on or left off the assessment roll
- school support is incorrect.
- MPAC's records are incorrect (e.g., wrong lot size, building area).
- property was purchased close to the valuation date for a significantly different amount than the assessment value.
- the value, classification or effective date on the omitted or supplementary property assessment notice is incorrect.
- other factors that negatively impact the property's current value which may not be reflected in the current value assessment
Notice of Complaint with Assessment Review Board - the complaint, copy of your Municipal Property Assessment(MPAC) Notice and required fees must be filed by March 31. Please note that the filing fee is non-refundable, except where provided for by Ontario Regulation 320/01. Forms can be obtained at the Municipal Office or MPAC www.arb.gov.on.ca.
Current Value Assessment - The price a property might reasonably be expected to sell for if sold by a willing seller to a willing buyer after appropriate time and exposure on an open market. The date is January 1st and is set by the Provincial Government.
How current value assessment is determined - MPAC compares sale prices of similar properties to the property being assessed. This approach is used for single family residences, vacant land and apartment buildings. When assessing a manufacturing plant MPAC could use the cost approach method, where the current value of land + cost of improvements - depreciation = value of property.
There are seven major property classes:
|Class 1||Residential||residential homes, cottages, other buildings, vacant land|
|Class 2||Multi-residential||apartment buildings|
|Class 3||Commercial||selling of goods|
|Class 4||Industrial||manufacturing goods|
|Class 6||Farm||Ministry of Agriculture sets the criteria for farm class|
|Class 7||Managed Forest||Ontario Forestry Association sets the criteria for managed forest|
Omitted Property Assessment Notices/Tax Bills are issued when the current value assessment for an improvement was not previously recorded on the annual assessment roll which is received by the municipality the beginning of each year. The municipality can collect property taxes for the current year and, if applicable, for any part or all of the previous two years.
Supplementary Property Assessment Notices/Tax Bills are issued when there has been a change to a property during the current taxation year due to a change in property classification, an addition, renovation or new construction. The municipality can collect property taxes from the date of use to the end of the current year.
Farm Property Class Tax Rate Program determines the eligibility of a working farm property for a property tax reduction. For a list of criteria and further information, please contact the Ontario Ministry of Agriculture and Food at 1-800-469-2285. Please note that there is a deadline for applications.
Managed Forest Tax Incentive Program determines the eligibility of a forested property for a property tax reduction. For a list of criteria and further information, please contact the Ontario Forestry Association 1-800-387-0790 or the Ontario Woodlot Association at 1-888-791-1103. Please note that there is a deadline for applications.
Conservation Land Tax Incentive Program determines the eligibility of a swamp or wetland for a property tax reduction. For a list of criteria and further information, please contact the Ministry of Natural Resources 1-800-268-8959. Please note that there is a deadline for applications.
Property Tax Adjustments - a resident may apply for reduction of taxes under Section of the Municipal Act 2001 for the following reasons:
- change of tax class from commercial to residential or if the land becomes vacant
- land has become exempt from taxation during the year (MPAC decision)
- razed or damaged by fire, demolition so as to render it unusable
- a mobile unit is removed
- the applicant is unable to pay taxes because of sickness or extreme poverty
- gross or manifest clerical error to typographical error not an error in judgement in assessing the property
- repairs/renovations preventing normal use for a period of three months.
Any refund resulting from the appeal(s) shall be issued to the owner of the land as shown on the tax roll on the date the adjustment was made, in accordance with Section 341.(2)(a) of the Municipal Act. Further, the Municipality shall send another tax bill to raise the amount of any underpayment.
Commercial Vacancy Rebate Program - to be eligible for a rebate, a building or portion of a building must be vacant for at least 90 consecutive days. The deadline for submitting applications is February 28th of the year following the taxation year to which the application relates. A building or portion of a building is not eligible if it is used for commercial or industrial activity on a seasonal basis, or if the period of vacancy was subject to a lease or was included in a subclass for vacant land.
If an ownership change has occurred, any apportionment of the adjustment must be handled between the vendor and the purchaser. A refund cannot be issued to a former owner without a formal Letter of Direction to the Township by the purchaser.
Property Tax Adjustments and Changes of Ownership
Property tax adjustments are governed by section 341 of the Municipal Act, 2001 as amended which states that taxes for the year shall be adjusted to the owner of the land shown on the tax roll on the date the tax adjustment is made.