On this page, you'll find information about Tax and Water Rates, Service Fees and Charges, Assessments and Appeals, Supplementary Tax Bills, Property Tax Sales and the 2018 Budget. 

Click on the links to the left for information about Tax Rebate Programs, How to Pay Your Taxes, and Frequently Asked Questions.

The Billing and Collection Office is responsible for the following functions:

  • Prepare, bill and collect all property taxes and water/sewer charges
  • Implement the annual water/sewer and tax rates
  • Assist the public with matters relating to assessment and taxes
  • File tax appeals pursuant to Sections 357 and 358 of the Municipal Act (eg. demolition of building, ceasing to operate a business, gross and manifest assessment errors)
  • Attend Assessment Review Board hearings, as required
  • Administer the tax rebate programs for Commercial/Industrial Vacancies and Rebates to Registered Charities
  • Issue tax certificates and tax information to legal firms, banks, realtors and others
  • Administer and maintain the pre-authorized payment plans
  • Issue supplementary tax notices
  • Maintain tax notice files for mortgage companies
  • Process and handle other revenue related matters

2018 Tax and Water Rates

Tax Billing By-laws

Water and Sewer Levies

 

Property Tax Calculator

           Property Tax Calculator Button

 

Tax Brochure  

        2018 Tax Brochure

 

 Service Fees and Charges 

The following are administration service fees and charges as they relate to property taxes.

Tax Certificates - $45

Duplicate Tax Receipts - $10

Reminder Notices on Tax and Water Accounts - $5 per notice

Service Charge for N.S.F. Cheques - $35

Interest on Unpaid Taxes - 15% or 1.25% monthly

Interest on Overdue Water/Sewer Accounts - 15% or 1.25% monthly

Water Turn Off/On - $59.50

Administration Fee - Sewer Lateral Financing Loans - $50 per application

Administration Fee on Registered Properties - up to $1,350 per file

Tax or Water Account Change of Ownership - $20 per account

 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 Assessment

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.

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

In addition, you can appeal your 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 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.

 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

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.

 Eligible Properties
Rent can be automatically reduced for:
  • apartment buildings
  • rented townhouses
  • duplexes and detached houses
  • rooming houses, boarding and lodging homes
  • mobile home parks and land lease communities
  • rented condominiums
  • most private care homes
  • “for-profit” cooperatives that are rented

Rent cannot be automatically reduced for:

  • public housing
  • non-profit housing projects
  • non-profit housing cooperatives
  • vacation homes
  • some housing owned by educational institutions
  • nursing homes
  • commercial, industrial or recreational properties
  • residential buildings where property taxes increase or do not change
 Calculation
 

The RTA prescribes that if property taxes have been reduced by more than 2.49% between two consecutive years, the rent reduction is equal to the percentage decrease in property taxes from one year to the next, and then multiplied by:

  • 20% for rental residential properties in the multi-residential property tax class, or
  • 15% for rental residential properties in the residential or new multi-residential property tax class.

Below is an example of a rent reduction calculation for a multi-residential complex that is currently paying $800.00 per month for rent.

Step 1: Determine percentage of property tax decrease

Previous Year Property Taxes = $10,000.00

Current Year Property Taxes = $9,150.00

Reduction in Taxes = Previous Year Property Taxes – Current Year Property Taxes

= $10,000.00 – $9,150.00

= $850.00

Tax Reduction % = (Reduction in Taxes / Previous Year Property Taxes) x 100%

= ($850.00 / $10,000.00) x 100%

= 8.5%

Step 2: Determine percentage of rent reduction

Based on the prescribed rate of 15% for residential or new multi-residential properties and 20% for multi-residential properties (as stated in the RTA):

Rent Reduction % = Tax Reduction % x Prescribed Rate (15% or 20%)

= 8.5% x 20%

= 1.7%

Please note that Steps 1 and 2 are unique and separate, and that the percentage of the property tax decrease is not equivalent to the percentage of the rent reduction. The rate of either 15 or 20 percent must be applied to the property prior to calculating the value of the rent reduction.

Step 3: Determine value of rent reduction

Rent Reduction = Monthly rent x Rent reduction %

= $800.00 x 1.7%

= $13.60

Step 4: Determine new monthly rent amount

New Monthly Rent = Monthly Rent – Rent Reduction

= $800.00 – $13.60

= $786.40

 Landlord and Tenant Board
  • If a landlord or tenant wants to vary the amount of a rent reduction because they think the amount on the Notice of Rent Reduction is wrong, they may apply to the Landlord and Tenant Board to vary the amount. This action cannot stop the tenant from taking the rent reduction. Once the Board resolves the matter, the ruling would be effective December 31st of the year when the rent reduction originally took effect, and any overpayment or underpayment by the landlord or the tenant would have to be repaid to the other party.
  • Tenants who live in rental buildings with tax decreases of 2.49% or less do not receive a Notice of Rent Reduction from the City; however, they may still apply to the Landlord and Tenant Board for a rent reduction.
  • The deadline for making the application to vary the amount of a rent reduction is March 31st of the year following the day the rent reduction took effect.
  • Contact the Landlord and Tenant Board if you have questions or want more information about the rules for automatic rent reductions, exemptions, or making an application. Click here to access the Landlord and Tenant Board's website.
 Property Tax Sales

The City is authorized under the Municipal Act to sell the properties to recover the outstanding taxes.  With the passage of Bill 68, a Tax Arrears Certificate can now be registered on title if property taxes are unpaid on vacant or improved land for two years prior to January 1 following the year in which the taxes were owing. 

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.

 

2017 Tax Sales Results

 

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.

 

Tax Sale Information Bulletin

Tender to Purchase Form

Envelope Template for Submitting Bids

 

Need more information? Contact:

Financial Services Department
City of Cornwall
PO Box 877
Cornwall, ON K6H 5T9
Phone: 613-930-2787 ext. 2332
Email: cdelgreco@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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