- Tax Capping Parameters & Rates for 2016
- CORP 2016 - 01 2016 Assessment Analysis & Tax Policy Review
- CORP 2016 - 01 Appendix A - Definitions
- CORP 2016 - 01 Appendix B - Long Term Tax Policy
- CORP 2016 - 01 Appendix C - Tax Ratio Background
- CORP 2016 - 01 Appendix D - Assessment Patterns
- CORP 2016 - 01 Appendix E - CVA change and dollar impacts
Pre-Authorized Tax Payment Plan
The City of North Bay offers three convenient pre-authorized payment plan options:
- 11 month plan: annual taxes owing are withdrawn over 11 months, from January to November.
- Installment Plan: annual taxes owing are withdrawn twice per year on the installment due dates.Note: plan options #1 and #2 are available to those ratepayers with no outstanding tax arrears.
- Arrears Plan: 12 monthly withdrawals - subject to penalty and interest on any balance outstanding.
Withdrawal dates are either on the 1st or the 15th of the month for options 1 & 3.
Please attach your cheque to the payment stub provided when mailing your payment.
At Financial Institutions
Payments can be made at most financial institutions up to and including the due date. Service charges may apply.
At City Hall
Tax bills can be paid at the Customer Service Centre located on the main floor of City Hall. There is a payment box in front of Customer Service Centre and an outside payment slot located to the left of the front doors of City Hall.
Payments can be made using personal online internet banking. Your fifteen (15) digit roll number is required. Service charges may apply.
Tax bills can be paid by using INTERAC services available at the Customer Service Centre located on the main floor of City Hall.
Penalty and interest is charged on overdue taxes at the rate of 1.25% per month (15% per year) as authorized by Section 345 of the Municipal Act. These charges are added to overdue accounts on the 1st day of default and on the 1st of each month thereafter. To avoid penalty/interest charges, please ensure that your payment is received by the due date.
Tax Cancellation, Reduction or Refunds
Section 357/358/359 of the Municipal Act provides Council with the authority to cancel, reduce or refund taxes under specific circumstances (i.e. demolition, fire) upon application by the ratepayer. Application forms are available at the Customer Service Centre or on the City’s website.
Tax Deferral Program
The City of North Bay’s Tax Deferral Program provides relief of taxes due to financial hardship to low-income seniors and low-income persons with disabilities who own property in the residential tax class. Yearly application forms are available at the Customer Service Centre or on the City’s website.
Vacancy Tax Rebate Program
The City of North Bay's Vacancy Rebate Program provides tax rebates for vacancies in buildings in the Commercial and/or Industrial property classes. Application forms are available at the Customer Service Centre or on the City’s website.
Tax Rebates for Eligible Charities
The City of North Bay's Tax Rebate Program for Eligible Charities provides relief of taxes paid on certain property owned or occupied by registered charities. Application forms are available at the Customer Service Centre or on the City’s website.
Name/Mailing Address Changes to Tax Accounts
The City of North Bay does not have the legal authority to amend the assessment roll without authorization from the Municipal Property Assessment Corporation (MPAC). Legal documentation for changes/additions/deletions of names must be forwarded to MPAC.
Mailing address change forms are available at the Customer Service Centre or on the City's website.
Please retain your final tax bill for income tax purposes. An official tax receipt is subject to a user fee per account per year. Request forms are available at the Customer Service Centre or on the City’s website.
Pre-Authorized Tax Payment Plan
Application forms are available at the Customer Service Centre or on the City’s website.
Other Tax Information
Tax Department User Fees can be found on the user fees page of the website.
Omitted or Supplementarry Assessment
Tax bills are issued following receipt of omitted and supplementary assessment rolls from the Municipal Property Assessment Corporation primarily for new construction, additions or renovations and assessments that were omitted from the assessment roll. These bills are in addition to your regular tax bills.
Release of Information
The Municipal Freedom of Information and Protection of Privacy Act prevents the City of North Bay from releasing verbal tax and water information. The information is available in print to the property owner only. Proof of identification is required.
The deadline for filing a Request for Reconsideration with MPAC or an appeal to the Assessment Review Board (ARB) is March 31st. For further information on assessment appeals, please visit www.mpac.ca.
In the event that you have filed an assessment appeal or a request for reconsideration, the City of North Bay must await notification by the Assessment Review Board or the Municipal Property Assessment Corporation before your appeal can be processed and the assessment reduced on your tax account.
Education Tax Rate
The Province of Ontario, not the local school boards, sets the Education Tax Rate. The City of North Bay collects and remits these funds to the appropriate school boards.
Property’s Current Value Assessment
The assessed value of your property is used as the basis for calculating your property taxes. The Municipal Property Assessment Corporation (MPAC) is responsible for accurately valuing and classifying properties in Ontario.
The 'Property Assessment Notice' issued by MPAC in the fall of 2012 showed the assessed value of your property based on a January 1, 2012 valuation date. This assessed value will be used to calculate your property taxes for the years 2013 to 2016, with increases being phased in equally over these 4 years.
Note: If your property has had a change in assessment in any of the four years, the billings will be adjusted accordingly.
Should you have any questions regarding your property's assessed value, please call MPAC toll free at1-866-296-6722 or on-line at www.mpac.ca
2016 Municipal & Education Tax Rates
Downtown Improvement Area Rates
How to Calculate your 2016 Property Taxes
Your 2016 phased-in CVA is noted on your 2012 property assessment notice issued by MPAC. For a residential property with a phased-in CVA of $100,000, property taxes would be calculated as follows:
( phased-in cva x total tax rate ) = property taxes due for the year
( $100,000 x 0.1443402 ) = $1,443.40
Please Note The Following Schedules to your Tax Bill
Explanation of tax changes (residential taxpayer).
Explanation of property tax calculations (non-residential taxpayer)
These schedules will help explain the changes to your tax bill.
Municipal Tax Dollars Used to Subsidize Provincial Health and Social Services Programs
Municipal property taxes are used to subsidize provincial health and social services programs like: social assistance, social housing, senior services, ambulance services, public health, hospital contribution and child care services.
For 2016, $15.7 million or 19.4% of your tax dollars will be spent subsidizing these provincial programs.
|Provincial Program||North Bay subsidy to
Province in $millions
The Provincial Municipal Fiscal and Service Delivery Review final report was released on October 31, 2008. The Province agreed to ‘upload’ the responsibility for most of the Social Assistance costs by 2018. In 2016, the Province will continue uploading the Ontario Works Benefit costs by reducing the municipal share of these costs from 8.6% down to 5.8%.
** Your $ share to subsidize provincial health and social services is noted on your tax bill **
Continued protection for property taxpayers
The Municipal Act requires municipalities to limit property tax increases for the commercial, industrial and multi-residential tax classes.
For additional information regarding the tax capping program and the City of North Bay’s 2016 Tax Policy, please contact the Manager of Revenues and Taxation at (705) 474-0400 ext.2127.
For 2016 the City will spend over $118 Million on:
69 cents of every $1 spent is on activities that City Council has direct control over:
- 11 cents is spent on fire protection services
- 8 cents is spent on paying down the City's long term debt
- 8 cents is spent on operating and maintaining the City's parks, arenas, marina and providing other recreational programs
- 6 cents is spent on funding long term capital projects reducing the need to issue debt
- 6 cents is spent on administrative services such as legal, financial, human resources, computer systems and council support services
- 6 cents is spent on providing public transit service for over 1.6 million rides
- 5 cents is spent on maintaining the City's 779 kms of roadways and 118 kms of sidewalks
- 4 cents is spent on the collection and disposal of over 42,000 tonnes of garbage, blue box program and other waste reduction programs
- 4 cents is spent on operating and maintaining the City's fleet of over 300 vehicles and equipment
- 3 cents is spent on winter snow plowing, snow removal and sanding operations
- 4 cents is spent on other City services
- 2 cents is spent on economic development services, planning activities and building department services
- 1 cent is spent on collecting fine revenues for over 15,000 traffic and other provincial acts violations
- 1 cent is spent on operating and maintaining the City's storm sewer system
31 cents of every $1 spent is on activities of the Local Agencies, Boards & Commissions:
- 15 cents is spent on police protection and police services
- 8 cents is spent on the City’s share of social assistance and housing
- 2 cents is spent on the City's share of ambulance services
- 2 cents is spent on providing a public library
- 2 cents is spent on providing the City’s share of assistance to the aged
- 1 cents is spent on the City’s share of other local agencies, boards and commissions
- 1 cent is spent on the City's share of public health services
** Note: Analysis based on City's 2015 projected expenditures
For 2015 the City will generate over $116 million from:
The City will generate $24 million from User Fees and Other Revenues:
- Over 2 million transit rides will generate $3.9 million
- Disposal of over 40,000 tonnes of garbage at the city landfill will generate $2.9 million
- Use of city arenas, sports fields and the marina will generate $2.7 million
- Provincial offenses violations will generate $1.7 million
- Use of city parking lots and on-street parking will generate $0.9 million
- Sales of recyclable items collected through the blue box program and other waste reduction programs will generate $0.9 million
- The value of new construction, home and business renovations is expected to be approximately $55 million and will generate $0.8 million
- Issuance of over 300 lottery licenses for bingos, nevadas and other games of chance will generate $0.2 million
The City will generate $6 Million from Internal Revenues