For Frequently Asked Questions regarding property taxes and billings, please click on the tabs below.

 Who do I notify for a change of address?

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.

 Why does the City issue interim tax bills?
The municipality needs to issue an interim tax bill in February because of financial obligations that must be met prior to the approval of the yearly budget. To meet these obligations, interim tax bills are issued that are approximately 50% of the previous year's final tax bill.
 How is the interim tax bill calculated?
Your interim residential tax bill is based on 50% of the previous year's final tax bill.  To calculate your interim tax bill, we have to do 2 things.
  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.
 When is the interim bill due?
The interim tax bill is issued in late February with two instalments due the last business day in March and April.  If payment is not received by the respective due date, a penalty of 1.25% (15% per annum) is calculated on the outstanding taxes and added to those taxes on the 1st day of each month.
 How is the final tax bill calculated?
The amount of property tax owing on your land and/or building is the result of a calculation based on the following four factors:
  • 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.

 How is a property assessed?
Property tax is based on the current market value of properties using a common fixed valuation date.  When fairly assessed, similar properties located in a similar area will be assessed at a similar rate resulting in the payment of similar taxes.
 How are assessments done?

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.

 Who can I call regarding property assessments? 
The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all property in Ontario.  Its main responsibility is to calculate assessment values and to classify properties according to their use.  These values are provided to the municipality on an annual assessment roll.  Any questions regarding your assessed value should be directed to MPAC, 1-866-296-6722.
 How can I determine if my assessment is accurate?
You now have the ability to compare your assessment to similar properties in your area to help you determine its accuracy.  To obtain detailed information about your property and information on up to 24 properties of your choice and up to 6 selected by MPAC, free of charge, visit Visit About My Property at www.mpac.ca.  Enter the personalized user ID and password that was provided to on your assessment notice and follow the instructions.
 Where does the City get information to issue tax bills?

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.

 How do I change my school support? 

Fill out the Request for Occupant Information Form (LINK)

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

 What is a general assessment?
 A reassessment is the process to update the assessed values of all properties in a municipality to a fixed valuation date. 
 How are payments applied when my account is in arrears?
Payments are applied to interest and taxes starting with the oldest interest and taxes and then to current interest and taxes.
 What is a vacancy rebate? 

A vacancy rebate is a pro-rated rebate of property tax available to commercial and/or industrial ratepayers who are not using or unable to use all or a portion of their business property for a period of at least 90 consecutive days within a calendar year.

Click here to learn more about Tax Assistance Programs.

 What is a supplementary tax bill? 

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. 

 What is the penalty for late tax or water/sewer payments, and when is it added on? 
The penalty charged for late tax or water/sewer payments is 1.25 % per month on the unpaid balance.  It is added on the day after the instalment due date, and the first of each month thereafter if still unpaid.
 What is the charge for a tax certificate, and where do I send the request? 
The fee for a tax certificate is $45.00 per property.  Requests for tax certificates should be submitted in writing to:

           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.

 

 

 

For more information, please contact:

Billing and Collection Office
360 Pitt Street
Po Box 877
Cornwall, ON K6H 5T9

Phone: 613-930-2787 ext. 2356 or 2342

Fax: 613-932-9899

Email: tax@cornwall.ca

 

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Tax Department
360 Pitt Street, Box 877, Cornwall ON, K6H 5T9
Phone: 613-930-2787 ext. 2317
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