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Taxes & Finance

Town of Deseronto Tax & Finance Department services include taxes, financial statements and accounts, as well as additional information and reporting.

Forms
Budget
Financial Statements
Reports
Tax Information

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For further inquiries, please contact:

Ellen Hamel, Treasurer

ehamel@deseronto.ca
Phone: 613-396-2440
Fax: 613-396-3141
Town of Deseronto Municipal Offices
331 Main St. P.O. Box 310 Deseronto, ON K0K 1X0

Hours:
Mon-Fri: 8:30am - 4:30 pm

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Forms

Pre-Authorized Payment Form
The Pre-authorized Tax Payment (PAP) plan offers you the convenience of having no cheques to write, no worries about overdue payments, no large lump-sum payments, and no line-ups at your bank or client service centres. Enrolment in the Plan is free and there are no service charges that apply. Eligibility in the program requires all taxes to be paid up-to-date.

Simply complete the above form and email it or deliver it in person to 331 Main St.

MPAC Request for Reconsideration Form
Property owners may submit a request for reconsideration of their property assessment value to the Municipal Property Assessment Corporation (MPAC).

Vacancy Rebate Form
If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a rebate of Provinical Land Tax for the period of the vacancy.

Section 357/358 Application
A property owner may make application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:

  • Ceased to be liable to be taxed at rate it is taxed
  • Became exempt
  • Fire/Demolition
  • Mobile unit removed
  • Gross or manifest clerical error

The property tax refund application can be made for a period during the year or for the entire year.

Assessment Review Board - Property Assessment Appeal Form
Assessment Review Board- Property Assessment Appeal Guide
If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal.

Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)

Your Property Assessment Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar.

If your property or a portion of it is classified as residential, farm, managed forest or conservation land you MUST:

  1. File a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) first.
  2. Receive the RFR decision BEFORE filing an appeal with the ARB.
  3. File your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.

For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board. If you do not file a RFR, your deadline to file directly with the ARB is March 31, for annual assessment appeals or 90 days from the notice date for other types of assessments.

Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.

Municipal Act Application/Appeal - Apportionment
Municipal Act Complaint - Comparables
Municipal Act Application/Appeal - Sickness or Poverty
Municipal Act Complaint - Vacant Unit Rebate
Municipal Act Application/Appeal - Cancel, Reduce, Refund
Municipal Act Application/Appeal - Limitation of Taxes

If you are disputing your tax bill, you may file a tax appeal.

Steps for filing a Municipal Act appeal:

  1. Contact your municipality. Generally, tax applications are made to the municipality first.
  2. Wait for a decision from the municipality on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
  3. If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases a municipality will pass a bylaw directing applications to be filed directly with the ARB. Please check with your municipality before filing with the ARB.
  4. Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.

For more information, visit the Assessement Review Board website.

If you are unsure of which form to use, please contact the Assessment Review Board’s Public Inquiry Unit at (416) 314-6900 or toll free 1-800-263-3237, or refer to the Municipal Act, 2001.

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Budget

Town of Deseronto Budget 2013
Town of Deseronto Budget 2012
Town of Deseronto Budget 2011
Town of Deseronto Budget 2010
Town of Deseronto Budget 2009
Town of Deseronto Budget 2008

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Financial Statements


2013 Financial Statements
2012 Financial Statements

2011 Financial Statements
2010 Financial Statements
2009 Financial Statements
2008 Financial Statements
2007 Financial Statements
2006 Financial Statements
2005 Financial Statements
2004 Financial Statements
2003 Financial Statements
2002 Financial Statements

Town of Deseronto 2012 Financial Return
Town of Deseronto 2011 Financial Return
Town of Deseronto 2010 Financial Return
Town of Deseronto 2009 Financial Return
Town of Deseronto 2008 Financial Return
Town of Deseronto 2007 Financial Return
Town of Deseronto 2006 Financial Return
Town of Deseronto 2005 Financial Return
Town of Deseronto 2004 Financial Return
Town of Deseronto 2003 Financial Return
Town of Deseronto 2002 Financial Return

Municipal Performance Measurement Program 2008
Municipal Performance Measurement Program 2007

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Reports

Deseronto Asset Management Report

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Tax Information

Payment Options
Tax Rates
Frequently Asked Questions

________________________________Payment Options

Pre-Authorized Payment:
Pay your bills the hassle free way.  With our Pre-authorized Payment (PAP) option, your payment is made automatically on the payment due date.  Simply complete and sign the PAP form which can be obtained above or in person at the Town Hall.  Then email or deliver the form in person or by mail with a personal “void” cheque to the Town Hall located at 331 Main St. P.O. Box 310 Deseronto, ON K0K 1X0.

Internet/Telephone Banking:
Most major financial institutions will give you the option of paying your bill online or by telephone.  Use your Roll number and select “Deseronto (Town) Water & Sewer or Town of Deseronto Water & Sewer” as the payee when paying with this option (financial institutions vary in the format they use to display the payee name; if it can’t be found by searching for Deseronto, search for Town of Deseronto).   Different financial institutions may vary in the format they will accept your 15 digit customer Roll #.  Most will prompt you to enter the full 15 digits of your Roll #; however, with some you may have to omit the zeros on the end.  Telephone banking payments are forwarded to us the next day by your financial institution.

Mailing your Payment:
Please return the top portion of your bill when mailing your payment.  Send a cheque or money order only - do not pay with cash using this payment method.
331 Main St. P.O. Box 310
Deseronto, ON K0K 1X0

In Person by Cash, Cheque or Debit:
331 Main St. Deseronto, ON K0K 1X0
Make cheques payable to Town of Deseronto.  Please bring your bill with you so your payment can be processed quickly.  An after hours mail slot is available for cash or cheque payments (located to the right of the Town Hall door).  Please place all after hours payments in a sealed envelope labelled Town of Deseronto Taxes.

Bank Teller or ATM:
Please be aware that using this payment method can result in delays depending on the financial institution you use.

_____________________________________Tax Rates

2013 Tax Rates
2012 Tax Rates
2011 Tax Rates
2010 Tax Rates
2009 Tax Rates
2008 Tax Rates

________________________Frequently Asked Questions

What is the property tax billing process?
The Interim Tax Bill is based on 50% of the previous years property tax rate and payable in two equal installments.  Once the annual budget/tax rate is set by Municipal Council the Total Tax Levy less the Interim Levy shall become due and payable in two equal installments
.  Billing installment dates are due February 28th, April 30th, June 30th and August 31st. 

If you own a property on which taxes were only billed for part of the previous year, the Town uses a restated previous year tax levy. This restated previous year tax levy includes the additional taxes that would have been levied if the property had been fully taxed for the entire year.

For new properties not billed taxes in the previous year, your tax bill will be calculated by multiplying the current year assessed value of your property by the interim tax rate and applying an adjustment to arrive at an amount equal to 50% of the previous year taxes, had they been levied.

What factors determine the amount of my tax bill?
Your property taxes are determined by:
1. The Municipal tax rate, which is set on an annual basis by Town of Deseronto Council.
2. The County tax rate, which is set on an annual basis by Hastings County Council.
3. The assessment value of your property, which is determined by the Municipal Property Assessment Corporation (MPAC).
4. The education tax rate, which is established by the Province of Ontario.

Do penalties exist for non/late payment of property tax bills?
A penalty of 1.25 percent shall be charged for non-payment of tax installments, on the first day of default and also on the first day of each calendar month thereafter in which default continues up to and including December 31st.  In cases of NSF cheques, the administration fee is $25.00.

How do I obtain a tax certificate, duplicate tax bill, receipt or statement of account?
Contact the Town of Deseronto in person or by phone at 331 Main St. 613-396-2440 between the hours of 8:30am - 4:30pm Mon-Fri or by email to obtain the following documents.

$5.00 - Duplicate Tax Bill or Receipt
$10.00 - Statement of Tax Account
Free of Charge - Tax Account History (up to 2 years)
$25.00 - Tax Account History (3 years and over)
$40.00 - Tax Certificate

What can I do if I believe my property assessment value is incorrect?
Property owners may submit a request for reconsideration of their property assessment value to the Municipal Property Assessment Corporation (MPAC).  See the Forms section above for a copy of MPAC’s Request for Reconsideration form.

What are assessment class/property codes?
A: Assessment codes determine the appropriate tax rate(s) and school support to be applied to your property.

  • The first letter in the code represents the tax class: R = Residential, C = Commercial, I = Industrial, F = Farm, T = Managed Forest
  • The code’s second letter shows the tax liability associated with a property: T = Fully Taxable
  • The code’s third and fourth letters indicate school support (please see your MPAC assessment notice for details)
    Visit the MPAC website for a complete information regarding property assessment classes/codes.

How have MPAC’s property assessment system changes affected my tax bill?

In the fall of 2012, MPAC mailed a Property Assessment Notice to every property owner in Ontario. The 2012 Notices provided the classification and updated assessed value for property in Ontario based on a legislated valuation date of January 1, 2012.

The last province-wide Assessment Update took place in 2008. In each non-assessment update year, we prepare approximately one million Property Assessment Notices for owners of new properties or properties where a change has taken place.

To provide an additional level of property tax stability and predictability, market increases in assessed value between the January 1, 2008 and January 1, 2012 legislated valuation dates will be phased in over four years (2013-2016). The phased-in values for your property are indicated on your Property Assessment Notice. The phase-in program does not apply to decreases in assessed value, which are applied immediately.