Mailing address changes or change in ownership can be submitted in writing by fax to (613) 932-9899 or by mail to:City of Cornwall - Billing and Collection Services, 360 Pitt Street, Cornwall ON  K6H 5T9.  Mailing address changes can also be dropped off in the 24 hour depository box located at the entrance of our building, 360 Pitt Street.

If an ownership change has occurred, return the tax bill to the Billing and Collection Office. To change ownership on a property, please complete the Change of Ownership form, together with a copy of the deed or a letter from your lawyer.

Ownership Change

To remove a deceased owner from the tax bill, the City requires a letter from your lawyer or a copy of the Death Certificate and a copy of the Deed that shows joint tenants.

To prevent misdirected or missed tax bills, please advise the Billing and Collection Section in writing of ownership or mailing address changes.  Failure to receive a tax bill does not excuse a taxpayer of the responsibility of paying taxes, nor does it discharge the taxpayer from the liability of any penalties or interest charged for late payment. A service fee of $20.00 per account for change of ownership for property tax or water accounts has been implemented.

1. Multiply the assessed value of your property as provided by MPAC for the previous taxation year by the current tax year interim tax rates,and then compare that amount to your previous year final tax bill.
2. If the amount calculated is more than 50% of your previous tax year bill, an adjustment will be applied to reduce the amount to ensure your bill is not more than 50% of your previous tax year final bill.

• the current value assessment of your property as determined by MPAC
• the tax class into which your property falls into
• the tax rate for that class (set annually by City Council)
• the tax rate for education (school support) portion for that class (set annually by the Province of Ontario)

The municipality will issue final tax bills for the current year in late June once all the applicable tax rates are known.  The final tax levy is billed in two instalments normally, being the last business day in July and August.

The final tax billing reflects the new tax rates determined by Council in support of its annual budget along with the education rate set by the Province, less the amount billed on the interim tax bill.

          Current Value Assessment (C.V.A.) x  Current Year Applicable Tax Rate - Current Year Interim Taxes = Tax Amount
          

          Municipal property tax + education property tax = your property taxes*

* Please note that, if applicable, other charges such as local improvements, sewer lateral loans or business area improvement charges might be added to the tax bill.

To establish your property's assessed value, Municipal Property Assessment Corporation (MPAC) analyzes property sales in your area.  These sales provide a basis for the assessed values of similar properties.  MPAC continually collects information about properties to ensure that those with similar features (age, size, location, construction, etc.) have similar assessed values.  This method is known as Current Value Assessment.

When assessing a residential property, MPAC takes into consideration key features that affect its market value.  Five major factors that usually account for 85% of the value are:  location, lot dimensions, living area, age of the structure(s), adjusted for any major renovations or additions; and quality of construction.  Examples of other features that may affect your property's value include:  number of bathrooms, fireplaces, finished basement; garages and pools.

Site features can also increase or decrease the assessed value of your property such as traffic patterns; being situated on a corner lot; and proximity to such amenities as golf courses, hydro corridor, railway or green space.

MPAC is responsible for administering all valuation of properties in the City of Cornwall. MPAC is located at 132 Second Street East, Cornwall, Ontario, K6H 1Y4 or call 1-866-296-6722.

The City of Cornwall then calculates the tax bills based on information supplied by MPAC. In the case of a new house, when there is a delay in receiving the information from MPAC, the City cannot issue a tax bill. This delay can be considerable, with some people not receiving a tax bill which includes the house for as long as two years after occupancy. For more information, including an estimate of your annual property taxes, please contact the  Billing and Collection Section at 613-930-2787 ext. 2342 or 2356.

Fill out the Request for Occupant Information Form by clicking here

or contact:
Municipal Property Assessment Corporation
1-866-296-6722
P.O Box 9808 
Toronto, Ontario 
M1S 5T9

Payments are applied to the interests charge and then taxes.

A supplementary tax bill may be issued as we receive information that changes the assessed value or the tax class of a property.  An example would be the completed building of a new home.  The taxes billed prior to the building of the home are generally for the land only.  When we are advised by MPAC, a supplementary tax bill will be created to reflect the amount of taxes for the "new residential unit" portion of the property.  A supplementary tax bill is usually due in one instalment.

If you have recently bought a new home or made any additions or improvements to your property, remember to make allowance for a Supplementary Tax Bill in your budget plans.

For the first 12 to 18 months after occupying a new home, property tax bills will cover the land only, not the building, until the Municipal Property Assessment Corporation (MPAC) is able to complete an assessment of the home. The land taxes often represent approximately one third (1/3rd) of the total tax bill, depending on the type of house. There may be a considerable delay from your occupancy date until you receive a tax bill including the house.

Once the property is assessed, the new homeowner will receive a "Property Assessment Notice". A Supplementary Tax Bill covering the building from the date of occupancy will follow. If your mortgage payment includes taxes, the Supplementary Tax Bill will be sent to the financial institution dealing with payments. Residents are strongly encouraged to budget for this billing.

 What is the last day to appeal an assessment?

If you do not agree with your supplementary assessment, a free reconsideration process is available through the Municipal Property Assessment Corporation (MPAC). The deadline for submitting a request for reconsideration is December 31st of the current year or 90 days from the mailing of the notice (whichever is later). For additional information, please contact the Municipal Property Assessment Corporation at 1-866-296-6722 or fax 1-866-297-6703 or send your written request to P.O. BOX 9808, Toronto Ontario M1S 5T9.

In addition, you can appeal your supplementary assessment by sending a written request to the Assessment Review Board, an independent tribunal at: Assessment Review Board, 655 Bay Street, Suit 1200, Toronto, Ontario M5G-2K4. A fee of $75 for residential/farm or $150 for commercial/industrial properties must accompany your appeal. Cheque or money order is to be made payable to the Ministry of Finance.

The deadline for application is 90 days from the mailing of the notice. For further information, please contact the Assessment Review Board at 416-314-6900 or toll free 1-800-263-3237, or by clicking here to visit their website. 

           City of Cornwall - Billing and Collection Services, 
           360 Pitt Street
           Cornwall ON  K6H 5T9
           Attention:  Clerk 1 - Billing & Collection.

Requests can also be faxed to (613) 932-9899 or emailed to billing@cornwall.ca