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