Frequently Asked Questions
Who is responsible for Property Assessment & Taxation?
Provincial and municipal governments and the Municipal Property Assessment Corporation play a role in property assessment and taxation:
Province of Ontario - Assessment and Tax Legislation
The Provincial Government sets the legislative framework for assessment and taxation in Ontario. It does this by creating legislation, called Provincial Statutes. The Government also creates regulations, which are authorized under the Statutes. The principal ministry involved in setting assessment and taxation policies is the Ministry of Finance, through the Assessment and Municipal Acts.
Municipal Property Assessment Corporation - Assessed Value
The Municipal Property Assessment Corporation (MPAC) is responsible for calculating assessment values and classifying properties according to use, for each of the four million properties in Ontario. These values are used to calculate property and education tax rates and to determine the amount each property is taxed. Assessment information is provided to taxpayers in November of each year through a Notice of Assessment and to municipalities in December through the Assessment Roll.
City and Province - Property Taxes and Provincial Education Taxes
The City collects property taxes based on the budget requirements. Generally the City will determine the total amount of money that is required for the year and subtract non-tax revenues (these could include transfers from senior levels of government, grants and miscellaneous local revenues). The result is the amount to be raised from taxation. In addition, the Province of Ontario sets the Education tax rates for each tax class and the City collects these taxes on behalf of the Province.
How is my assessment determined?
The City of North Bay does not determine the value of your property. This is done by the Municipal Property Assessment Corporation (MPAC) which is completely separate and independent of the City of North Bay. The Assessment Act requires that the assessed value of your property be based on what the property would likely sell for on a specific date. For the 2012 taxation year, the valuation date is January 1, 2008. Local property sales occurring around that date provide a basis as to the assessed value of similar unsold properties. MPAC continually collects information about properties to ensure that those with similar features (age, size, location, construction, etc.) have similar but not necessarily identical assessed values.
Is my assessment right?
Ask yourself if your assessed value is close to what you would have expected to sell your property for in January of 2012. What were similar properties selling for at that time? MPAC is now providing an online service called About My Property. Using this service, property owners can review basic assessment information for their own property and comparable (similar) properties. Further information can be obtained from MPAC at www.mpac.ca or by calling 1-866-296-MPAC(6722).
I disagree with my assessment. What should I do?
If you believe that your assessment is incorrect, you should first contact MPAC to discuss your assessment or verify details about your property. If you still have concerns, you may ask MPAC for a formal reconsideration of your assessment. There are no fees for a Request for Reconsideration (RFR). The request must be filed by March 31st for the current taxation year or 90 days after receiving a supplementary or omitted assessment notice. You can obtain an RFR application on the forms section of the MPAC website or by calling MPAC's toll free number, 1-866-296-MPAC(6722).
Filing an RFR is a mandatory first step for residential property owners. MPAC must respond by September 30th of the year or within 180 days for supplementary and omitted assessment appeals. If you disagree with MPAC's decision, you may file an appeal with the Assessment Review Board (ARB). For more information on appeals, see our Appeals section.
I had a favourable Assessment Review Board decision/minutes of settlement/reconsideration but the assessment change has not been reflected on the interim tax bill.
The Municipal Act allows a municipality to issue an interim tax bill for up to half the previous year's taxes prior to the adoption of the City's budget and setting of the current year's tax rates. Once the tax rates have been set for the current year, an adjustment will be made to your account using the new assessment figures.
My financial institution's online/telephone banking requires entry of a 15-digit account code to open and pay my taxes. Where can I find the 15-digit account number?
The 15-digit assessment roll number shown on your tax bill is the account number that you will need to use.
How are tax rates calculated?
Annually, the City will establish a budget to provide for municipal services and infrastructure. The Tax levy represents approximately 67% of the City's revenue requirements. A tax rate is calculated in accordance with Provincial legislation which meets the funding requirements identified in the budget. The Province sets the education tax rates for all properties. The residential education tax rate is the same province-wide.
When are property tax bills mailed out and when are they due?
If I do not pay my taxes by the due date will I be charged a penalty?
What are my payment options for paying property tax?
See Payment Options
How do I sign up for the Pre-Authorized Payment plan?
I received a tax bill for a property I no longer own. What should I do?
If you no longer own the property, please forward the notice to the proper owner or return it to the Tax Office, indicating to whom the transfer of title has been made. To prevent misdirected tax bills, please advise the Tax Office in writing of mailing address changes. Failure to receive a tax bill could result in penalty and interest charges of 1.25% per month applied to unpaid accounts. Please fill out and send the Mailing Address Change form to the Financial Services department at North Bay City Hall.
I need an official receipt for property taxes paid last year for Canada Revenue Agency. Is there a charge?
A computer screen printout can be provided at your local municipal building at no charge. If you require an official tax letter, contact the tax department at 705-474-0400 for details. The charge for an official letter/receipt is $32.
My mortgage company pays my taxes, but I would like to pay on my own. How do I change this arrangement?
If you would like to pay your taxes independently, you should contact your mortgage company. The mortgage company must send a letter to the City tax department stating that the mortgage company is no longer responsible for paying taxes on that property.
Who do I need to notify for a change to my mailing address?
Mailing address changes can be submitted by printing and filling out the Mailing Address Change form and submitting it to the City of North Bay tax department.
How do I change my school support designation on my tax bill?
To change school support designation, contact the school board to which you want to designate your support. If you have children in the school system, the application forms can be completed at the school. If you do not have children in the school system but wish to change your support, contact the appropriate school board to obtain the applications.
If a residential taxpayer has children enrolled in multiple school systems, school support can only be designated to one school board.
What is the charge for a tax certificate and where do I send the request?
The fee for a tax certificate is $70. This fee convers the costs of changing ownership information on the property tax roll and providing additional information concerning local improvement charges. The previous charge for a compliance form for local improvements has been consolidated into one fee and one response in the Tax Certificate.
What if I have more questions?
For assessment questions, please contact MPAC at 1-866-296-MPAC(6722).
For tax questions, please contact the City of North Bay Tax Department at 705-474-0400.