Taxation

The Municipal Property Assessment Corporation (MPAC) determines the assessed value of your home and/or property. MPAC re-assesses properties and issues a Property Assessment Notice generally in the summer of the last year of the four-year phase-in period. MPAC is independent of the Township.

If you disagree with your Property Assessment Notice there are two options for having it reviewed:

• Option 1 - A Request for Reconsideration which is carried out by MPAC. If you disagree with MPAC's assessment or classification of your property, you can file a Request for Reconsideration and they will review your assessment, free of charge. Your deadline to file a Request for Reconsideration with MPAC is printed on your Property Assessment Notice (120 days from the Issue Date)
• Option 2 - File a Notice of Complaint with the Assessment Review Board. A fee does apply and the deadline to apply is 90 days after the date that MPAC issues the results of your Request for Reconsideration. You can find more information about how to file an appeal, including forms and fees at Environment & Land Tribunals Ontario.

Information and forms are available on the Municipal Property Assessment Corporation website or at the Township Office. Want to know how MPAC Assesses your property? Check out their online tutorial videos. 

AboutMyProperty™ is a secure, online self-service application that provides property owners with convenient access to property assessment information. Through this service, you can access property assessment information, site information, lot size and recent sales information on your property and similar neighbourhood properties of interest - free of charge. You will need your roll number and Access Key located on your Property Assessment Notice.

Questions regarding the assessment of your property should be addressed to the Municipal Property Assessment Corporation:

Phone: 1-866-296-6722

Fax: 1-866-297-6703

Regional Office:

1477 Lansdowne Street West
Peterborough, Ontario
K9J 7M3

Property tax billing occurs twice each year. Interim property tax bills are mailed at the end of February. Final property tax bills are mailed at the end of June for residential, farm and managed forest properties.  Commercial, Industrial and Multi-Residential final property tax bills are mailed at the end of September. Please note that there are two installments on each tax bill. Total taxes for the year are determined by multiplying the assessed value of your home by the appropriate tax rate.

Please note that 1.25% of unpaid taxes will be added as penalty on the first day of each calendar month thereafter. Property owners are responsible for payment of property taxes whether or not a tax notice is received and the onus is on the property owner to know the status of their taxes at all times. If you did not receive your tax bill please call the Finance Department at 705-656-4445 Extension 235 or 233, or email the Finance Department.

Any questions regarding your property assessment please call the Municipal Property Assessment Corporation (MPAC) at 1-866-296-6722.

2018 Property Tax Due Dates

Interim Due Dates:

• March 26, 2018
• May 28, 2018

Residential Final Due Dates: July 27, 2018

• September 26, 2018

Commercial Final Due Dates:

• October 29, 2018
• December 15, 2018

Forms

Changes to Pre-authorized Payment

 Pre-Authorized Payment Form

Tax Relief for Low Income Seniors and Low Income Persons with Disabilities

(link includes general information, By-Laws and Application form).

FAQ's

Taxes

Q: How do I update or change my mailing address for tax purposes?

A: In order to change or update your mailing address, we require the change in writing go to our Finance Department. This can be done through an email, fax or through the mail.  Email the Finance Department or send it by mail to:

Township of North Kawartha
P.O. Box 550, 280 Burleigh St.
Apsley, Ontario
K0L 1A0

The Finance Department will then forward the address change information to the Municipal Property Assessment Corporation (MPAC). 

Q: I am on a pre-authorized payment plan. Why did I receive a tax bill?

A: Tax bills are sent to all property owners.  If you are on a Pre-Authorized Payment Plan, a copy of the tax bill will be sent to you for information purposes only.

Q: What is the impact of the new assessment on my property taxes?

A: There are several impacts to the property taxes for example, the change in assessment on your property and the budgets for the Township, County, and School Boards.

Q: How are my property taxes calculated?

A: MPAC provides assessment values on each property to the Township.  When the municipal budget is set, the tax rate is calculated.  The County provides their tax rate to the municipality after their budget is passed, and the Education rate is set by the Province. The tax amount owing is calculated by multiplying the property's assessment value by these three tax rates.  

Q: What do my property taxes pay for?

A: Your property taxes pay for a variety of services at the Township, County and Educational levels. Services covered by your Township taxes include (but not limited to): roads, street lighting, fire services, and parks and facility maintenance.  For more information regarding the allocation of your taxes please see the Municipal Budget and Tax Rates options located on the Township's website.

Q: My education taxes are going to the wrong school board, how can I change this?

A: The Municipal Property Assessment Corporation (MPAC) is responsible for supplying the Township of North Kawartha with all assessment information including your designated school support. If you would like to change your designated school board, please contact MPAC at 1-866-296-6722

Q: What will the Township do if I don't pay my tax bill?

A: If you do not pay your tax bill by the due date, a monthly penalty of 1.25% will be added to the outstanding principal amount until the balance is paid in full.

If you continue to not pay your taxes your property may become eligible for tax sale, a process whereby the Township may sell your property and have it sold by public tender or public auction as a way to recover the outstanding taxes (this is a last resort).

Easy Payment Choices

Credit Card

The Township of North Kawartha uses a secure, third-party online credit card payment service called Paymentus. You can pay your bill any time, 24 hours a day, 7 days a week, using your MasterCard or VISA.

Paymentus will charge a 2.5% service fee for each transaction.

To pay online with a credit card, please click the Paymentus button below. You will be redirected to the Paymentus Online Tax Payment System site.

Paymentus

Phone

If you wish to pay by credit card over the phone, you can use the secure, automated telephone payment system, also powered by Paymentus Corporation. 1-844-293-2299

What You'll Need

In order to make your payment online or over the phone, you'll need:

• Your property assessment roll number, found in the upper left-hand corner of your tax bill. 
• The balance owed on your bill. 
• Your credit card number, including security code on the back of the card. 
• An email address to receive an electronic confirmation of your transaction

Pre-Authorized Payment Plans

Your payment will always be on time with this convenient way of paying your taxes monthly. With your authorization, the Township will automatically deduct your payment from the bank account of your choice. The Pre-authorized Payment Form must be completed with a void cheque attached. You have the option of 10 monthly payments withdrawn on the 15th or 27th of each month from January to October, or 4 times per year on the tax installment due dates.

Pre-authorized Payment Form

Through Your Banking Institution

• By Teller - You can pay your tax bill at most financial institutions. The remittance stub must accompany payment. Service charges may apply.

• By Automated Teller Machine (ATM) - The remittance stub must accompany payment. Service charges may apply.

• Internet Banking - Search under "North Kawartha" in your bank's payee listing to set up your account.  Your account number will be your 19 digit Property Roll Number minus the four zeros at the end (be sure to include the prefix "1536" to the beginning of your account number). If you are paying for more than one property, please use the corresponding property roll numbers as account numbers and enter each payment separately.

• By Telephone - The Township has agreements with the following financial institutions for Telephone Banking:

• Royal Bank (Royal Direct)
• Scotia Bank (Telescotia)
• Toronto Dominion Bank (TD Access) / Canada Trust Bank
• CIBC (CIBC Telephone Payment)
• Credit Unions
• The Bank of Montreal
• Telpay
• HSBC Bank

Cheque or Money Order by Mail (Including Post Dated Cheques)

Send to :
Township of North Kawartha
P.O. Box 550
Apsley, Ontario
K0L 1A0

Please send a Self Addressed Stamped Envelope (SASE) if you would like a receipt for your tax payment.

At the Township Office

Payment by cash, cheque or debit card is accepted in our office. For convenient after-hours payments there is a mail slot located to the right of the front entrance to the Township office.

Property owners are responsible for payment of property taxes regardless of whether a tax notice is received. The onus is on the property owner to know the status of their taxes at all times.

The interim tax bill contains two installments; the first installment is due at the end of March and the other at the end of May. This amount is calculated based on 50% of the previous year's total taxes billed on the property.   The final tax bill contains two installments and is determined once Council adopts the Township budget and passes the tax rate by-law for the current year.  This final tax bill shows the total taxes assessed on the property for the year less the amount on the interim tax bill. 

Supplementary tax bills may be issued throughout the year and are in addition to the regular tax bill. You may get a supplementary tax bill due to additions, renovations, new buildings or a change to the property.

For information about property assessment please see our Assessment Information tab above.

Tax Relief for Low Income Seniors and Persons with Disabilities

Low-income seniors and low- income persons with disabilities who own residential property may be eligible to receive relief from property tax increases that resulted from assessment reform. For information about Tax Relief for Low Income Seniors and Low Income Persons with Disabilities within the County Of Peterborough please visit the County of Peterborough website or download the Application Form below. Please note that application forms are due by November 15 of the taxation year.

Tax Relief for Low Income Seniors and Low Income Persons with Disabilities.

Demolition Reduction 

Under Section 357/358 of the Municipal Act, a property owner can make application for a reduction of property taxes provided certain criteria is met. The application form is sent after a demolition permit has been issued. It must be sent to the Municipal Property Assessment Corporation (MPAC) for processing after the demolition has happened. Please contact our Deputy Treasurer for further information.

The tax rate is determined when North Kawartha Council and the County of Peterborough approve their budgets and once the Province of Ontario sets the Education Rate. To calculate your annual taxes you multiply the assessed value of your property by the current tax rate.

To learn more about how your property taxes are calculated based on the assessed value of your home, view the How Your Property Tax is Calculated video provided by MPAC.

2018 Tax Rates

For more information on the 2018 Tax Rates please contact the Deputy Treasurer.

• None at this time

If property taxes remain unpaid for a specific period of time, the Municipal Act provides for the sale of the property. The Municipality registers a Tax Arrears Certificate if taxes remain unpaid on vacant or improved land for two years prior to January 1st of any year. These time lines apply to both residential and non-residential classes of property.

A Tax Arrears Certificate indicates that the property will be sold if taxes, penalties, interest and reasonable costs incurred by the Municipality are not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted, but a Council approved repayment schedule may be arranged with the owner prior to the expiry of the one-year period.

The Municipality may advertise the property for sale for non-payment of taxes if the cancellation price is not paid within one year of registration of the certificate. Advertisements are generally published in the Peterborough Examiner & the Lakefield Herald, for four consecutive weeks and the Ontario Gazette for one week. Using forms provided by the tax office, the bid plus bid deposit of at least 20% of the tendered amount in the form of certified cheque, money order or bank draft must be submitted in a sealed envelope prior to the specified time. To be eligible, bids must be at least equal to the advertised minimum tender amount. The successful purchaser will be required to pay the amount tendered plus any additional accumulated taxes, penalties and interest since the advertisement, GST if applicable and the relevant land transfer tax.

From the day of notification to the highest bidder, this eligible bidder has 14 days to complete the transaction. All tax properties are sold without warranty and are sold as is. Further information will be made available at the time of advertising of the Tax Sale properties.

For more detailed information please read the following information bulletin.

Need More Information?

Contact the Deputy Treasurer