On this page, you'll find information about Tax and Water Rates, Service Fees and Charges, Assessments and Appeals, Supplementary Tax Bills, and Property Tax Sales.
Click for information about Tax Rebate Programs, How to Pay Your Taxes, and Frequently Asked Questions.
Tax and Water Rates
Tax Billing By-laws
- By-law 2024-045 - 2024 Tax Rates
- By-law 2024-046 - 2024 Tax Ratios
- By-Law 2023-114 – 2024 Interim Property Tax Levy
Water and Sewer Levies
2023 Property Tax Calculator
Property taxes provide the funds needed to deliver important services and programs. Use our interactive Property Tax Calculator to find out the estimated cost of municipal services based on your own tax bill.
Try the property tax calculator
Billing and Collection Office | ||||||
The Billing and Collection Office is responsible for the following functions:
The Billing and Collection Office is located at City Hall, 360 Pitt Street. |
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Service Fees and Charges | ||||||
The following are administration service fees and charges as they relate to property taxes.
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Assessments and Appeals | ||||||
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 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 to Determine the Accuracy of Your AssessmentYou 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. What is the Last Date to Appeal An Assessment?If you do not agree with your assessment, a free reconsideration process is available through the Municipal Property Assessment Corporation (MPAC). The deadline for submitting a request for reconsideration is March 31st of the current year. 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 The Municipal Property Assessment Corporation. PO Box 9808 Toronto, Ontario M1S 5T9 The deadline for application is legislated in the Assessment Act as March 31st of the taxation year. For further information, please contact the Assessment Review Board at 416-314-6900 or toll free 1-800-263-3237, or via the Internet at www.arb.gov.on.ca. |
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Supplementary Tax Bills | ||||||
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 Date to Appeal A Supplementary/Omitted 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 via the Internet at www.arb.gov.on.ca |
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Rent Reduction | ||||||
Under Section 131 of the Residential Tenancies Act (RTA), tenants are entitled to an automatic rent reduction when their landlord’s property taxes have been reduced by more than 2.49% from one year to the next. The City is required to send notices of rent reduction to landlords by September 15th and to tenants by December 15th. While the tenant does not have to get permission from the landlord to automatically reduce the rent, it is recommended that tenants talk with their landlords prior to the effective date on December 31st. Click here to read more about Section 131.
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Property Tax Sales | ||||||
To view current property tax sales, click here. A Tax Arrears Certificate indicates that the property will be sold if taxes, penalties, interest and reasonable costs incurred by the City are not paid within one year of registration of the certificate. Upon expiration of the one year redemption period and the cancellation price remains unpaid, the municipality may advertise the property for sale for non payment of taxes. Cornwall sells its Tax Sale properties via the public tender process. How to find information about a future Tax Sale?All tax sales conducted by the City of Cornwall are advertised once in the Ontario Gazette, www.ontariogazette.gov.on.ca, four times in the Standard Freeholder newspaper and on the City's website. Eligible bids must be at least equal to the advertised minimum, which will include all outstanding taxes, penalties and interest, HST if applicable and the relevant land transfer tax. Using forms provided on this website or from the municipal Financial Services office, the bid plus a certified cheque, bank draft or money order for 20% of the tendered amount must be submitted in a sealed envelope before the specified due date. The City does not maintain a mailing list of upcoming properties eligible for sale or of possible interested purchasers as Tax Sales may not be held regularly. Interested parties are encouraged to check the City's website. Envelope Template for Submitting Bids Need more information? Contact:Financial Services Department |
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