What is the property tax billing process?

The Interim Tax Bill is based on 50% of the previous year’s 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's tax levy. This restated previous year's 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 $50.00.

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)

• $75.00 - 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 page for a copy of MPAC’s Request for Reconsideration form.

What are the assessment class/property codes?

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 do MPAC's property assessment system changes affect my tax bill?

In 2016, MPAC mailed a Property Assessment Notice to every property owner in the province – assessing more than five million properties in Ontario. The next province-wide Assessment Update of all properties will take place in 2020.

MPAC continues to review properties during non-Assessment Update years. MPAC is legislatively responsible for updating this information even in a year when a province-wide Assessment Update is not taking place.

Your property’s assessed value is used by your municipality to calculate property taxes. Under the phase-in provision in the Assessment Act, an increase in assessed value will be introduced gradually. A decrease in assessed value is introduced immediately. The January 1, 2016 assessed value and classification of your property will be used as the basis for calculating your 2018-2020 property taxes, as illustrated below.