Why does the Municipality issue interim tax bills?

When is the interim bill due?

When are final tax bills calculated?

How do I calculate my final tax bill?

How is a property assessed?

How are assessments done?

Who can I call regarding my property assessment?

How are payments applied when my account is in arrears?

What is a Vacancy Rebate?

What is a supplementary tax bill?

How do I remove the name of a co-owner who is now deceased?

Who do I notify for a change to my mailing address?

What is the penalty for late tax payments, and when is it added on?

What is the charge for a Tax Certificate, and where do I send the request?

What methods of payment are accepted?

What if I do not get my tax bill?

Why does the Municipality issue Interim Tax Bills?

The municipality needs to issue an interim tax bill in March because of financial obligations that must be met prior to the approval of the yearly budget.  To meet these obligations, interim tax bills are issued that is approximately 50% of the previous year’s final tax bill.

When is the Interim Bill Due?

The interim tax bill is issued in March with one instalment due the last business day in March.  If payment is not received by the respective due date, a penalty of 1.25% (15% per annum) is calculated on the outstanding taxes and added to those taxes on the 1st day of each month.

Calculating Final Tax Bills

The amount of property tax owing on your land and/or building is the result of calculation based on the following five factors:

  • The current value assessment of your property as determined by MPAC.
  • The Tax Class in to which your property falls into.
  • The Tax Rate for the class (set annually by Municipal Council).
  • The Tax Rate for Education (School support) portion for that class (set annually by the Province of Ontario).
  • The Tax Rate for Counties portion for that class (set by County Council).

The Municipality will issue final tax bills for the current year once all the applicable tax rates are passed by Council.  The final tax levy is billed in two instalments.

  • June & September for Residential, Farm, Commercial, Industrial and Multi-Residential

How do I Calculate my Final Tax Bill?

The final tax bill reflect the new tax rates determined by council in support of its annual budget along with the Education rates set by the Province and the County tax rate set by County Council, less the amount billed on the interim tax bill.

C.V.A.* x 2014 Applicable Tax Rate – 2010 Interim Taxes = Tax Amount

Municipal property tax + County property tax + Education property taxes = your property taxes**

*C.V.A.  Current Value Assessment

** Please note that if applicable other charges such as local improvements, sewer charges, Business Improvement  Association charges, debentures, Municipal Drain charges, Tile drain loan charges, etc that might be added to the tax bill.

How is a Property Assessed?

Property tax is based on the current market value of properties using a common fixed valuation date.  When fairly assessed, similar properties located in a similar area will be assessed at a similar rate resulting in the payment of similar taxes.

How Assessments are done?

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 (CVA).

Who can I call regarding property assessment?

The Municipal Property Assessment Corporation (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 question regarding your assessed value should be directed to MPAC by:
Phone – 1-866-296-6722
Email – www.mpac.ca “Contact Us” form
Mail –  Municipal Property Assessment Corporation
PO BOX 9808
Toronto, ON
M1S 5T9

How are payments applied when my account is in arrears?

Payments are applied to interest first, once all interest is paid in full, and then the balance of the payment is applied to taxes.

What is a Vacancy Rebate?

A Vacancy Rebate is a pro-rate of property tax available to commercial and/or industrial ratepayers who are not using or unable to use all or a portion of their business property for a period of at least 90 consecutive days.  Application is available under FORMS.

What is a supplementary tax bill?

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.

How do I remove the name of a co-owner who is now deceased?

The lawyer who is looking after the estate will register a Survivorship Deed.  A copy of this deed is required to correct the property ownership.

Who do I notify for a change to my mailing address?

Mailing address changes can be submitted in writing by:

Municipality of South Dundas
34 Ottawa Street
P.O. BOX 740
Morrisburg, ON
K0C 1X0

Requests may also be faxed to 613-543-1076.

What is the penalty for late tax payments, and when is it added on?

The penalty charged for late tax payments is 1.25% per month on the unpaid balance. It is added on the day after the instalment due date, and the first of each month thereafter if still unpaid.

What is the charge for a Tax Certificate, and where do I send the request?

The fee for a Tax Certificate is $40.00 per property.  Once payment is received only then will the Tax Certificate be released.

Requests for Tax Certificates should be submitted in writing to:

Municipality of South Dundas
34 Ottawa Street
P.O. BOX 740
Morrisburg, ON
K0C 1X0

Requests may also be faxed to 613-543-1076.

What methods of payment are accepted?

The Municipality accepts payments via: debit, cash, cheque, monthly or by pre-authorized payment or any banking institution.

* All payments must be received in our office on or by the due date.  Payments received after the due date is subject to interest charges.

What if I do not get my tax bill?

It is the property owner’s responsibility to call the municipal office to request their tax bill reprinted.  The municipal is not responsible for any interest accrued because no tax bill was received.

Tax Bills, Rates & Forms