Who is responsible for Property Assessment & Taxation?
Provincial and municipal governments and the Municipal
Property Assessment Corporation plays a role in property assessment and
taxation:
The Provincial Government sets the legislative framework for
assessment and taxation in Ontario by creating Provincial Statutes and
Regulations.
The Municipal Property Assessment Corporation (MPAC) is
responsible for calculating assessment values and classifying properties
according to use, for all properties in Ontario. These values are used to
calculate property and education tax rates and to determine the amount each
property is taxed.
The City collects property taxes based on the budget
requirements. Generally the City will determine the total amount of money that
is required for the year and subtract non-tax revenues (these could include
transfers from senior levels of government, grants and user fees).
The result is the amount to be raised from taxation. The
Province of Ontario sets the Education tax rates for each tax class and the
City collects these taxes on behalf of the Province.
https://mpac.ca/HowAssessmentWorks
How is my assessment determined?
The Municipal Property Assessment Corporation (MPAC)
determines the market value of the properties. MPAC is separate and independent
of the municipality. For the 2017 to 2020 taxation years, the valuation date is
January 1, 2016.
Local property sales occurring around that date provide a
basis as to the assessed value of similar unsold properties. MPAC continually
collects information about properties to ensure that those with similar
features (age, size, location, construction, etc.) have similar but not
necessarily identical assessed values.
Is my assessment right?
Ask yourself if the MPAC value is close to what you would
have expected to sell your property for in January of 2016. MPAC has an
online service called About My Property. Using this service, property owners
can review basic assessment information for their own property and comparable
properties.
Unique access codes were provided to each property and can
be located on your Assessment Notice. Further information can be obtained from
MPAC at www.mpac.ca or by calling 1-866-296-MPAC (6722).
www.aboutmyproperty.ca
I disagree with my assessment. What should I do?
If you believe that your assessment is incorrect, you should
first contact MPAC to discuss your assessment or verify details about your
property. If you still have concerns, you may file a Request for
Reconsideration (RFR) with MPAC. The request must be filed by March 31st for
the current taxation year or 90 days after receiving a supplementary or omitted
assessment notice.
These dates are subject to change each year. You can obtain
an RFR application on the forms section of the MPAC website or by calling
MPAC's toll free number, 1-866-296-MPAC (6722).
Filing an RFR is a mandatory first step for residential
property owners. MPAC must respond by September 30th of the year or within 180
days for supplementary and omitted assessment appeals.
If you disagree with MPAC's decision, you may file an appeal
with the Assessment Review Board (ARB). For more information on appeals,
contact the ARB.
I had a reduction to my assessed value through an appeal application
but the change has not been reflected on the interim tax bill.
It is possible that the signed documents were not received
by the municipality prior to the issuance of the interim bill. The Municipal
Act allows a municipality to issue an interim tax bill for up to half the
previous year's taxes prior to the adoption of the City's budget and setting of
the current year's tax rates.
Once the tax rates have been set for the current year, an
adjustment will be made to your account using the new assessment figures.
Contact our office to verify that the municipality is in receipt of the legal
documents.
I had a demolition permit to remove structure(s) from my
property. How do I apply for the reduction in my taxes?
Once the demolition is completed a Section 357 application
must be completed. The application form is available at the Tax Department at
City Hall. The deadline for this application is the end of February of the year
following the demolition.
I received a Notice of omitted/Supplementary taxes. What is
it for and how does this affect my tax bill?
MPAC will issue notices of omitted and supplementary
assessment primarily for new construction, additions, renovations, class
changes and assessments that were omitted from the assessment roll. These bills
are in addition to your regular tax bills.
MPAC has the authority to issue these notices for the
current year and the previous two years. The city will issue tax bills based on
the effective dates and values provided by MPAC.
You can call the Tax Department to discuss how much the
taxes will be on this new assessment or you can use the Tax Calculator on our
city website.
My financial institution's online/telephone banking
requires entry of a 19-digit account code to open and pay my taxes. Where can I
find the 19-digit account number?
The 19- digit assessment roll number shown on your tax bill
is the number that you will need to use. Enter all digits, starting with the
5627, and do not include spaces, dashes or decimal points.
How are tax rates calculated?
Annually, the City will establish a budget to provide for
municipal services and infrastructure. A tax rate is calculated in accordance
with Provincial legislation which meets the funding requirements identified in
the budget. The Province sets the education tax rates for all properties. The
residential education tax rate is the same province-wide.
When are property tax bills mailed out and when are they
due?
Billings must be mailed 21 days prior to the due date. The
interim tax bill is due in one installment with the due date being the last
business day in February. The final tax bills are mailed the first week of May
and have two due dates, generally due by the last business day in May and the
last business day in August.
If I do not pay my taxes by the due date will I be charged a
penalty?
Penalty on the current year’s taxes and interest on prior
years’ taxes are charged on overdue taxes at the rate of 1.25% per month (15%
per year) as authorized by Section 345 of the Municipal Act.
These charges are added to overdue accounts on the 1st day
of default and on the 1st business day of each month thereafter.
What are my payment options for paying property tax?
By Mail
Please attach your cheque to the payment stub
provided when mailing your payment.
At Financial Institutions
Payments can be made at most financial institutions up to
and including the due date. Service charges may apply.
At City Hall
Tax bills can be paid at the Service Timmins located on the
main floor of City Hall by Interac, cash, money order, bank draft or cheque.
There is also an outside payment slot located to the right of the front doors
of City Hall.
Do not place cash payments in these boxes as the
municipality is not responsible for lost or stolen payments.
Internet Banking
Payments can be made using personal online internet banking.
Your nineteen (19) digit roll number is required. Service charges may apply.
Please note that the roll number is attached to the property and not to the
owner. If you sell your property make certain to update the roll number in your
records.
Monthly Payment Plan
Each year a new payment plan form must be completed and
signed. The twelve month equal payment amount will be calculated by the Tax
Department or Service Timmins for those individuals who are making monthly
payments online or in person at city hall. Failure to maintain the monthly
payment amount will result in penalty charges being levied on the account.
Pre-Authorized Tax Payment Plan
The City of Timmins offers three pre-authorized payment plan
options with no administrative fees:
1. 12 month plan:
In January an estimated annual tax is calculated on a
12 month basis, from January to December, either on the 15th of the month or
the last business day of each month.
The system will automatically recalculate this amount in
June when the actual taxes are known to ensure taxes are paid in full by
December. This amount will remain until January of the following year.
2. Installment Plan:
Annual taxes owing are withdrawn three times per year
on the installment due dates as long as the account has no outstanding tax
arrears.
3. Arrears Plan:
Equal monthly withdrawals -subject to penalty and interest
on any balance outstanding.
How do I sign up for the Pre-Authorized Payment plan?
Click here to download the Pre-Authorized Tax Payment
plan application or visit city hall for a paper
copy.
I received a tax bill for a property I no longer own. What
should I do?
If you no longer own the property, please contact Service
Timmins and provide us with the name of the lawyer that represented you in the
sale of the property. Your lawyer will be able to provide a copy of the legal
transfer documents to our office.
I need an official receipt for property taxes paid last year
for Canada Revenue Agency. Is there a charge?
A computer screen printout can be provided at your local
municipal building at no charge. If you require an official tax letter, contact
Service Timmins at 705-360-2400 for details.
If you have sold your property, please refer to the Statement
of Adjustments provided by your lawyer.
My mortgage company pays my taxes, but I would like to pay
on my own. How do I change this arrangement?
If you would like to pay your taxes independently, you
should contact your mortgage company. The mortgage company must send a letter
to the City tax department stating that the mortgage company is no longer
responsible for paying taxes on that property.
Who do I need to notify for a change to my mailing address?
Mailing address changes can be submitted to the City of
Timmins tax department. To prevent misdirected tax bills, please advise the Tax
Department in writing of mailing address changes. Failure to receive a tax bill
could result in penalty and interest charges of 1.25% per month applied to
unpaid accounts.
How do I change my school support designation on my tax
bill?
To change school support designation, contact the school
board to which you want to designate your support. If you have children in the
school system, the application forms can be completed at the school. If you do
not have children in the school system but wish to change your support, contact
the appropriate school board to obtain the applications.
If a residential taxpayer has children enrolled in multiple
school systems, school support can only be designated to one school
board.
What is the charge for a tax certificate and where do I send
the request?
The fee for a tax certificate is $85.00 for 2020 but this
fee may change each year. The certificate also includes the water & sewer
information as well as any local improvement charges. The request, along with
payment, are to be submitted to the Tax Department at City Hall at 705-360-2600
or at cashier@timmins.ca.
What is the EF charge on my tax bill?
The EF code represents environmental fees that are collected
on residential properties at $49.17 per unit. These fees are used for garbage
pickup, recycling program, dump maintenance and monitoring, hazardous waste
disposal and spring cleanup. This fee is subject to change each year.
What is a Tax Sale?
The municipality has the right to register a Tax Arrears
Certificate on the title of a property for unpaid taxes. After one year, from
date of registration, if the taxes remain unpaid and no extension agreement
bylaw is in effect, the property will be advertised for sale. These sales
usually occur in September each year. Advertising of the sale will be placed in
a local newspaper for four consecutive weeks as well as once in the Ontario
Gazette.
Also on the city’s website, the notice will appear, along
with the maps of the properties and information on the tendering
process.
What are my taxes used for?
Your tax dollars are used to cover the cost of all city
services such as fire & police protection, roads, DSSAB, Health Unit.
Further details are available on the city website under Budget Highlights.
https://www.timmins.ca/our_services/finance/municipal_property_tax_calculator
What if I have more questions?
For assessment questions, please contact MPAC at
1-866-296-MPAC (6722). For tax questions, please contact Service Timmins
at 705-360-2400