Taxes

Components of Tax

Municipal Taxes

The tax rate to cover the costs of supplying municipal services is based on the annual budget. Revenues from provincial grants, user fees and other sources of revenue are deducted from the total expenditures resulting in a final amount that needs to be raised through taxation.

County Taxes

A portion of the tax bill for all residents in the Township goes to the County of Perth to support their role in supplying various services including transportation, housing and emergency services. Questions or concerns regarding the County tax rates should be directed to the County of Perth.

Education Taxes

This tax is set by the Province of Ontario and remitted to the four school boards - Avon Maitland District School Board, Huron Perth Separate School Board, Le Conseil Scolaire de District des E'coles (French language separate Board), Le Conseil Scolaire Viamonde (French language public Board). Questions or concerns regarding this tax should be directed to the Board of Education.

Tax Rates

Our tax rates are set as the current year tax by-laws are passed and are summarized in the following documents:

2017 Tax Rate Summary

2016 Tax Rate Summary

2015 Tax Rate Summary

2014 Tax Rate Summary

2013 Tax Rate Summary

2012 Tax Rate Summary
2011 Tax Rate Summary
2010 Tax Rate Summary
2009 Tax Rate Summary

2012 Tax Rating By-law - Township

2012 Tax Rate By-law - County & Education
2011 Tax Rating By-law
2010 Tax Rating By-law

How Taxes are Calculated

If you want to check the calculation of your property taxes simply multiply your assessed property value by the applicable tax rate for your class of property, as shown on your most recent final tax bill.

For example, if the residential tax rate is set at 1.0841930% for 2012 the calculation for a residential house with an assessment value of $208,000 is as follows:

Property`s Current Value Assessment $208,000
Total Residential Tax Rate x 1.084193
Property Taxes $2,255.12

Property Tax Due Dates, Payment Methods, and Penalties

General Property Tax Due Dates

The Township of Perth South issues two tax billings a year with two payments on each billing. The interim billing is sent out in January with payments due on the last business day in the months of February and May. The interim bill will be 50% of the prior year taxes. The final billing is mailed in August with payments due on the last business day in the months of September and November. The final billing will be done after the budget has been approved and is composed of your property's share of the current year's budget less the amount you have already been billed through the interm billing.

The authority governing the municipal tax process is the Municipal Act, S.O. 2001.

2017 Property Tax Mailing and Due Dates

Interim Tax Bill Mailing: January 31

Interim Tax Due Date: February 28 and May 31

Final Tax Bill Mailing: August 31

Final Tax Due Date: September 29 and November 30

Payment Methods

Mail

Township of Perth South

3191 Road 122
St. Pauls, ON N0K 1V0

Please include remittance stub(s) to ensure payment is applied to correct account and allow sufficient time prior to the payment due date for the payment to arrive at the Municipality.

In Person

At the Township of Perth South Office 3191 Road 122, St. Pauls.
8:30 a.m. - 4:30 p.m.

Monday-Friday
Cash, cheque, and debit payments accepted.

After-hours Drop Slot

The after-hours drop box is located to the right of the municipal office's front door. No cash in the drop box. Ensure that remittance stub(s) are included with payment.

Internet/Telephone Banking

Available through most financial institutions; contact your financial institution for details on remitting property tax payments. When paying by internet the Township is listed as: Perth South, Township of (Taxes). Please allow sufficient time prior to the payment due date for the payment to arrive at the Municipality.

Customers paying by telephone and/or internet banking must be sure to separately input all of their account number and payment amounts properly. The township will credit only the account shown on the deposit advice for the amounts indicated. Penalties will accrue on accounts that remain outstanding due to failure to notify us properly. Related questions should be directed to the Municipal Office.

Pre-Authorized Payments (PAP)

A PAP is an automatic withdrawal from your bank account.

There are two withdrawal options:

Monthly Plan - 11 installments (Jan-Nov) on the 20^th of each month

Quarterly Plan - 4 installments on the tax due dates.

**Please note that if you change properties a new Pre-Authorized Form must be completed.**

Pre-authorized Payment (PAP) Forms:
Pre- Authorized Payment Terms

Enrollment Form

Notice of Change Form
Notice of Cancellation Form

Penalties and Interest

Penalties and interest will be incurred on the first day of default and the first day of each calendar month thereafter at a rate of 1.25% per month (15% per annum) in accordance with the Municipal Act. Failure to receive a tax bill does not excuse a taxpayer from the responsibility of the payment of taxes; nor relieve the taxpayer from the liability of payment for late payments.

Penalty and interest are deducted first from all payments made and the balance, if any, will be applied to the oldest outstanding balance first.

The Treasurer and/or other staff can not waive the penalty.

Returned Cheque Fees

A fee of $20.00 will be applied to all returned cheques.

Supplementary and Ommited Tax Bills

A supplementary or omitted tax bill is a tax bill issued by the Township of Perth South and reflects any additions or improvements made to a property.

Owners of new construction, residential or commercial, will receive a land-only tax bill until the value of the construction/addition is determined by the Municipal Property Assessment Corporation (MPAC). Following assessment the supplementary tax bill will be issued and is effective from the date of the completion.

It can take time for a property to be assessed. Supplementary billings can occur at any time of the year and taxes for the entire waiting period will be billed in that year and come due at the same time. For this reason, you are encouraged to start setting aside funds immediately following any construction for future supplementary tax bills.

In an effort to avoid delay you can also phone MPAC's office at 1-866-296-6722 to request an inspection of your property.

What Your Taxes are Spent On

Your taxes provide the following services:

General government services - includes Council and administrative staff costs
Protection Services - includes police, fire, building permits and inspection, conservation authorities, animal control and emergency measures.
Transportation services - includes summer roadside and winter control on paved and unpaved roads, bridge and culvert maintenance.
Environmental services - includes solid waste collection, disposal and waste diversion.
Health Services/Cemeteries - includes cemetery grounds maintenance
Recreation and cultural services - includes parks, recreation programs, recreation facilities and library services.
Planning and Development - includes planning, zoning, reforestation and municipal drainage.

The municipal expenditures do not include the costs of providing water services or street lighting as these costs are the responsibility of the users or residents who benefit from the services.

Property Assessments and Appeals

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all properties in Ontario. Municipalities use this assessment in the calculation of property taxes (Explained in 'How Taxes are Calculated'). The assessment is calculated using property values, recent property sales and other pertinent information to establish a "market value" for each property. Property owners will receive a notice from MPAC advising them of their assessed property value. The notice will also include information on how to question that value or appeal for a change.

Assessment Cycles and Phase-in Policy

Assessment Cycles

All property in Ontario is assessed once every four years by MPAC. Each property is assessed based on what fair market value a willing buyer would pay a willing seller for the property on a legislated valuation date.

Phase-in Policy

To help provide property tax stability and predictability, the Ontario Government has introduced a phase-in program where market increases in assessed value between assessment cycles will be phased in over four years. The full benefit of a decrease will be applied immediately.

**If you have any questions regarding your assessment please contact MPAC at 1-866-296-6722 or refer to their website www.mpac.ca **

Assessment Appeals

Taxpayers can appeal their property assessment using the following forms:

Form 357/358 - This form is used to request tax reduction, refund or cancellation of the current year's property taxes. Application forms may be submitted for the following reasons:

The property is eligible to be reclassified in a different class that has a lower tax ratio;
The land has become vacant or excess;
The land has become exempt from taxation during the year;
A building on the land was razed by fire, demolition or otherwise;
The applicant is unable to pay taxes because of sickness or extreme poverty; or
A mobile unit on the land was removed.

Request for Consideration (RFC) - This application is submitted to the Municipal Property Assessment Corporation (MPAC) to request a review of their property's assessment. There is no fee for a RFR. Your request may be made anytime up to and including December 31 of the year for which you are requesting a review of your assessment. Further information, including the required forms, can be obtained at www.mpac.ca.

Assessment Reveiw Board Complaints - A resident may file a notice of complaint with the ARB. There is a non-refundable filing fee payable to the ARB. For further information on assessment appeals, including forms and filing due dates, can be obtained from the Assessment Review Board.

Property Tax Rebates

Property Tax Deferral Program for Low-Income Seniors and Disabled Persons

The County of Perth has established a program to provide tax relief to eligible seniors and disabled persons.

Information on eligibility and an application form can be found in the County of Perth By-law 2673.

Charity Rebate Program

The County of Perth has established a tax rebate program for eligible charities.

Information on eligibility and an application form can be found in the County of Perth By-Law 2672.

Vacancy Rebate Program

Property owners of vacant commercial and industrial buildings may apply for a property tax rebate under certain specifications set out in Section 364 of the Municipal Act and Ontario Regulation 325/01. The rate of the rebate is 30% for commercial properties and 35% for industrial properties. The building inspector may be required to inspect the vacant unit. This application is not valid for seasonal businesses.

Vacancy Rebate Program Form

Farmland Property Class Taxation

Farmland properties satisfying the eligible requirements are taxed at the Farm Property Class tax rate of 25% of the township tax rate set for residential properties. The farm residence and one acre of land surrounding it will continue to be taxed as part of the residential class.

"The Farm Property Class Tax Rate Program Questions and Answers" on the Ontario Ministry of Agriculture, Food and Rural Affairs web site contains information on program qualifications.

A valid Farm Business Registration number is required as part of the eligibility requirements. Questions regarding the Farm Business Registration should be directed to AGRICORP.

Questions or concerns regarding the Farmland Property Classification should be directed to the Ontario Ministry of Agriculture, Food and Rural Affairs at 1-800-469-2285.

Ontario Managed Forest Tax Incentive Program (MFTIP)

The Managed Forest Tax Incentive Program is a voluntary program available to landowners who own four hectares (9.88 acres) or more of forest land, and who agree to prepare and follow a Managed Forest Plan for their property.

Under the Managed Forest Tax Incentive Program, participating landowners have their property reassessed and classified as Managed Forest and taxed at 25% of the municipal tax rate set for properties in the residential class.

To participate in the Managed Forest Tax Incentive Program, landowners must agree to certain conditions including preparing and following a Managed Forest Plan for their forest. The Ministry of Natural Resources (MNR) administers the program. Applications and program guides can be downloaded from their web site www.ontario.ca/MFTIP. The Ontario Woodlot Association and the Ontario Forestry Association are also resources for additional information on MFTIP.

Ministry of Natural Resources staff can be contacted at the following:

Managed Forest Tax Incentive Program
Ontario Ministry of Natural Resources
300 Water Street
Peterborough, ON K9J 8M5
Toll Free: 1-855-866-3847
E-mail: MFTIP@ontario.ca

The Ontario Woodlot Association and the Ontario Forestry Association are partners in the delivery of this program and can be contacted for additional information.

Applications for this program must be made annually no later than June 30th. Properties that are severed or split are removed from the program by MPAC and each property must re-qualify. Properties that are sold are also removed from the program and the new owner(s) must re-apply within 90 days of the sale.