Taxes

Sign up For E-mail Billing

Go paperless – sign up to receive a digital version of your tax bill directly to your email address.

In an effort to become more efficient and effective in the processing of Property Tax, Water and General Receivable bills, the Township of Perth South is offering residents the opportunity to receive these billings by e-mail as opposed to regular mail. Receiving your billings by e-mail is a free service that will allow you to easily file these important documents electronically for future reference. Further, you will be able to access these bills wherever you have access to your e-mail. We see this Green Initiative as a value-added service to residents of Perth South. We hope you agree!

Please contact the Finance/Tax Clerk at (519) 271-0619 ext. 222 with any questions that you may have regarding this service.

To sign up for e-Billing, fill out the online form.

A paper version of the sign up form is also available.

Please remember:

You are responsible to re-submit the online form if there is a change in email address.
Failure to receive an invoice does not excuse you from payment and any applicable interest.

If you do not receive your bill, please check your junk mail folder and add us to your safe list.

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 tables:

2022 Tax Rates

Code	Assessment Class	General Rate	County Rate	Education Rate	Total Tax Rate
RT	Residential	0.00435944	0.00273046	0.00153000	0.00861990
CT	Commercial Occupied	0.00543579	0.00340461	0.00880000	0.01764040
XT	Commercial New Construction	0.00543579	0.00340461	0.00880000	0.01764040
CU	Commercial Excess Land	0.00543579	0.00340461	0.00880000	0.01764040
CX	Commercial Vacant Land	0.00543579	0.00340461	0.00880000	0.01764040
C7	Commercial On Farm Subclass 1	0.00135895	0.00085115	0.00220000	0.00441010
C0	Commercial On Farm Subclass 2	0.00135895	0.00085115	0.0022000	0.00441010
IT	Industrial Occupied	0.00858461	0.00537682	0.00880000	0.02276143
IH	Industrial New Construction - Vacant	0.00858461	0.00537682	0.01250000	0.02646143
JT	Industrial New Construction	0.00858461	0.00537682	0.00880000	0.02276143
IU	Industrial Excess Land	0.00858461	0.00537682	0.00880000	0.02276143
IX	Industrial Vacant Land	0.00858461	0.00537682	0.00880000	0.02276143
I7	Industrial On Farm Subclass 1	0.00214615	0.00134421	0.00220000	0.00569036
I0	Industrial On Farm Subclass 2	0.00214615	0.00134421	0.00220000	0.00569036
JU	Industrial New Construction - Excess	0.00858461	0.00537682	0.00880000	0.02276143
PT	Pipelines	0.00714556	0.00447550	0.00880000	0.02042106
FT	Farmlands	0.00108986	0.00068262	0.00038250	0.00215498
TT	Managed Forests	0.00108986	0.00068262	0.00038250	0.00215498
CF	Commercial (PIL-Full Rate)	0.00543579	0.00340461	0.00980000	0.01864040
CG	Commercial (PIL-No School)	0.00543579	0.00340461	N/A	0.00884040
CZ	Commercial (PIL-No School)	0.00543579	0.00340461	N/A	0.00884040
HF	Landfills	0.00547731	0.00343062	0.00980000	0.01870793

2022 Tax Rates

2021 Tax Rates

Code	Assessment Class	General Rate	County Rate	Education Rate	Total Tax Rate
RT	Residential/Farm	0.00422534	0.00264558	0.00153000	0.008400920
CT	Commercial Occupied	0.00526858	0.00329877	0.00880000	0.017367354
XT	Commercial New Construction	0.00526858	0.00329877	0.00880000	0.017367354
CU	Commercial Excess Land	0.00526858	0.00329877	0.00880000	0.017367354
CX	Commercial Vacant Land	0.00526858	0.00329877	0.00880000	0.017367354
C7	Commercial On Farm	0.00131715	0.00082469	0.00220000	0.004341835
CF	Commercial (PIL-Full Rate)	0.00526858	0.00329877	0.00980000	0.018367354
CG	Commercial (PIL-No School)	0.00526858	0.00329877	0.00000000	0.008567354
CZ	Commercial (PIL-No School)	0.00526858	0.00329877	0.00000000	0.008567354
IT	Industrial Occupied	0.00832054	0.00520968	0.00880000	0.022330216
JT	Industrial New Construction	0.00832054	0.00520968	0.00880000	0.022330216
IH	Industrial New Construction - Vacant	0.00832054	0.00520968	0.01250000	0.026030216
JU	Industrial New Construction - Excess	0.00832054	0.00520968	0.00880000	0.022330216
IU	Industrial Excess Land	0.00832054	0.00520968	0.00880000	0.022330216
IX	Industrial Vacant Land	0.00832054	0.00520968	0.01250000	0.026030216
HF	Landfills	0.00530882	0.00332397	0.00980000	0.018432790
PT	Pipelines	0.00692575	0.00433637	0.00880000	0.020062120
FT	Farmlands	0.00105634	0.00066140	0.00038250	0.002100240
TT	Managed Forests	0.00105634	0.00066140	0.00038250	0.002100240

2021 Tax Rates

2020 Tax Rates

Code	Assessment Class	General Rate	County Rate	Education Rate	Total Tax Rate
RT	Residential/Farm	0.00412419	0.00257371	0.00153000	0.008227900
CT	Commercial Occupied	0.00514245	0.00320916	0.00980000	0.018151609
XT	Commercial New Construction	0.00514245	0.00320916	0.00980000	0.018151609
CU	Commercial Excess Land	0.00514245	0.00320916	0.00980000	0.018151609
CX	Commercial Vacant Land	0.00514245	0.00320916	0.00980000	0.018151609
C7	Commercial On Farm	0.00128561	0.00080229	0.00245000	0.004537903
CF	Commercial (PIL-Full Rate)	0.00514245	0.00320916	0.00980000	0.018151609
CG	Commercial (PIL-No School)	0.00514245	0.00320916	0.00000000	0.008351609
CZ	Commercial (PIL-No School)	0.00514245	0.00320916	0.00000000	0.008351609
IT	Industrial Occupied	0.00812135	0.00506815	0.01250000	0.025689500
JT	Industrial New Construction	0.00812135	0.00506815	0.00980000	0.022989500
IH	Industrial New Construction - Vacant	0.00812135	0.00506815	0.01250000	0.025689500
JU	Industrial New Construction - Excess	0.00812135	0.00506815	0.00980000	0.022989500
IU	Industrial Excess Land	0.00812135	0.00506815	0.01250000	0.025689500
IX	Industrial Vacant Land	0.00812135	0.00506815	0.01250000	0.025689500
HF	Landfills	0.00518174	0.00323367	0.00980000	0.018215410
PT	Pipelines	0.00675996	0.00421857	0.01250000	0.023478528
FT	Farmlands	0.00103105	0.00064343	0.00038250	0.002056980
TT	Managed Forests	0.00103105	0.00064343	0.00038250	0.002056980

2020 Tax Rates

2019 Tax Rates

Code	Assessment Class	General Rate	County Rate	Education Rate	Total Tax Rate
RT	Residential/Farm	0.00420630	0.00261894	0.00161000	0.008435240
CT	Commercial Occupied	0.00524484	0.00326556	0.01030000	0.018810396
XT	Commercial New Construction	0.00524484	0.00326556	0.01030000	0.018810396
CU	Commercial Excess Land	0.00524484	0.00326556	0.01030000	0.018810396
CX	Commercial Vacant Land	0.00524484	0.00326556	0.01030000	0.018810396
C7	Commercial On Farm	0.00131110	0.00081639	0.00257500	0.004702490
CF	Commercial (PIL-Full Rate)	0.00524484	0.00326556	0.01030000	0.018810396
CG	Commercial (PIL-No School)	0.00524484	0.00326556	0.00000000	0.008510396
CZ	Commercial (PIL-No School)	0.00524484	0.00326556	0.00000000	0.008510396
IT	Industrial Occupied	0.00828305	0.00515722	0.01290000	0.026340267
JT	Industrial New Construction	0.00828305	0.00515722	0.01030000	0.023740267
IH	Industrial New Construction - Vacant/Excess	0.00828305	0.00515722	0.01030000	0.023740267
IU	Industrial Excess Land	0.00828305	0.00515722	0.01290000	0.026340267
IX	Industrial Vacant Land	0.00828305	0.00515722	0.01290000	0.026340267
HF	Landfills	0.00528480	0.00329050	0.01030000	0.018875300
PT	Pipelines	0.00689455	0.00429270	0.01290000	0.024087255
FT	Farmlands	0.00105157	0.00065474	0.00040250	0.002108810
TT	Managed Forests	0.00105157	0.00065474	0.00040250	0.002108810

2019 Tax Rates

2018 Tax Rates

Code	Assessment Class	General Rate	County Rate	Education Rate	Total Tax Rate
RT	Residential/Farm	0.00434230	0.00271283	0.00170000	0.008755130
CT	Commercial Occupied	0.00541441	0.00338263	0.01090000	0.019697038
XT	Commercial New Construction	0.00541441	0.00338263	0.01090000	0.019697038
CU	Commercial Excess Land	0.00379009	0.00236784	0.00763000	0.013787929
CX	Commercial Vacant Land	0.00379009	0.00236784	0.00763000	0.013787929
IT	Industrial Occupied	0.00855086	0.00534210	0.01340000	0.027292965
JT	Industrial New Construction	0.00855086	0.00534210	0.01090000	0.024792965
IU	Industrial Excess Land	0.00555806	0.00347237	0.00871000	0.017740428
IX	Industrial Vacant Land	0.00555806	0.00347237	0.00871000	0.017740428
PT	Pipelines	0.00711746	0.00444660	0.01340000	0.024964060
FT	Farmlands	0.00108558	0.00067821	0.00042500	0.002188788
TT	Managed Forests	0.00108558	0.00067821	0.00042500	0.002188788

2018 Tax Rates

Prior Years

Please contact the Municipal office at 519-271-0619 for more information on the tax rates of prior years.

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 interim billing.

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

Annual Property Tax Mailing and Due Dates

Mailing

In accordance with section 343(1) of the Municipal Act Property tax bills must be post marked and mailed no later than twenty-one (21) days prior to the payment due date.

Penalties and interest are applied in advance to outstanding tax balances to accommodate for the mailing parameters.

Property tax bills and notices are mailed to the address of the property as shown on the tax roll unless the taxpayer advises the Municipality, in writing, of an alternative mailing address. Use of the alternative mailing address continues until it is revoked in writing or ownership of the property changes.

Property tax bills sent by regular mail are considered delivered to and received by the addressee unless the notice is returned by the Post Office or an error in the mailing address is proven. It is the responsibility of the property owner to ensure that the Municipality has the correct address. Failure to notify the Tax Collector of an address change in writing is not an error on behalf of the Township.

Failure to receive a property tax bill does not exclude the property owner from the responsibility of payment of taxes, nor penalty and/or interest for late payments.

Due Dates

The Municipal Act section 343(1) provides that each property owner be given twenty-one (21) days notice to pay when receiving a tax bill. The Municipality may give more notice wherever possible.

Payment of taxes must be received by the Municipality's administrative office, or be post marked or financial institution date stamped, on or before the due date.

The specific due dates will be identified in both the Interim and Final Levy By-laws.

The established due dates are as follows:

Interim Billing:
- Bill Mailing Date: January 31
- First Installment: The last banking business day of February
- Second Installment: The last banking business day of May
Final Billing:
- Bill Mailing Date: August 31
- First Installment: The last banking business day of September
- Second Installment: The last banking business day of November

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 - 12 installments (Jan-Dec) on the 20^th of each month

Installment 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:

Enrollment Form

Notice of Change and 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 $25.00 will be applied to all returned cheques.

Supplementary and Omitted 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 Review 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.

Information about the The Farm Property Clas s Tax Rate Program can be found on the AGRICORP website.

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.

Property Taxation Billing and Collection Policy

The Township of Perth South collects taxation levies on behalf of the Township, County of Perth and school boards, and is responsible to ensure that all taxation revenues are collected. Council wishes to ensure prompt billing of the taxation levy in order to meet the budgetary expenditures of the Township and also to ensure that collection policies are appropriate within the requirements of the legislation.

The billing and collection of municipal taxation levies on a timely basis is an important tool to support the efficient cash management of the municipality. The purpose of the Property Taxation Billing and Collection Policy is to provide guidelines for staff and to complete the billing and collection in a consistent, fair and equitable manner. The procedures in this policy will serve as a reference for Council and staff when answering concerns of ratepayers.