Understanding Your Bill
How are property taxes calculated?
Property taxes are calculated by multiplying the current value assessment (CVA) of a property by the applicable tax rate.
When will I be notified about my 2015 municipal property taxes?
Traditionally Council passes the annual municipal budget in February and the Ministry of Finance sets the provincial education in the Spring. Until both items are finalized, it is not possible to calculate property taxes for 2013. If finalized as noted, the final tax bills, which combine amounts owing for municipal and education taxes are mailed in early June.
How are education taxes calculated?
In Ontario, public education is funded through property taxes and government grants.
Education tax dollars are collected as part of property taxes. These tax dollars are combined with provincial funding and distributed to each school board up to the level set by the funding formula.
School board funding allocations are determined by the Ministry of Education. The Ministry of Finance determines the education tax rate based on the funding allocations.
Municipalities apply the education tax rate to the current value assessment of local properties to determine the amount of education taxes payable.
How can I receive a tax adjustment for demolitions?
If you demolish structures on your property, or remove a swimming pool, you must complete a Section 357 application.
Once the Tax Department receives the Section 357 application, a copy will be forwarded on your behalf to the Municipal Property Assessment Corporation (MPAC) for property reassessment.
Your tax account will be adjusted and/or verified by MPAC. Deadline for receipt of applications is February 28, 2014 for the 2013 tax year.
Paying Your Bill
Billing & Due Dates
Property tax bills are mailed twice a year. The first bill is the Interim Tax Bill which acts as a bridge to finance municipal services until the Final Tax Billing is complete.
The Interim Tax Bill is calculated on 50% of the previous year's total taxes. It is mailed in early February and due on the last working day in February.
The second bill is the Final Tax Bill which is calculated using the current value assessment (CVA) and the final tax rates as established by City Council. It is mailed in June & is due on the last working day in June.
Late Payment Charges
The penalty charged for late tax payments is 1 1/4 per cent each month on the unpaid balance. It is applied on the day after the instalment due date. If the balance remains unpaid, the penalty is applied on the first of each month.
The City of North Bay issues reminder notices for past due payments four times a year. In March, May, July and September.
When payment is received by mail, the tax department will honour the postmark date should payment be received after the due date. A late charge applies to payments postmarked after the due date.
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.
Send payments to:
The Corporation of the City of North Bay
200 McIntyre Street East
PO Box 360
North Bay, ON P1B 8H8
- Please make cheques payable to "City of North Bay"
- Your cancelled cheque is your receipt. Post-dated cheques are accepted.
- Please note that payments must be received by the City by the due date to avoid interest charges.
At Financial Institutions
- You can pay your property tax bill at most financial institutions. There may be a charge for this service.
- If paying your tax bill through an automatic teller machine, please pay before the due date. Retain your receipt.
- Payments may be made through telephone or internet banking if this service is provided by your financial institution.
- If your taxes are paid by a mortgage company, and your mortgage company is noted on the final tax bill, retain the bill for income tax purposes.
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.
Payment Drop Box
You can deposit City of North Bay tax and water payments (cheques only-no cash) in the specially marked drop box, called "Payments", at the front of City Hall, 200 McIntyre Street East
Supplementary Tax Bill
A supplementary tax bill is issued by the City and reflects any additions or improvements you have made to your property. From the assessment information supplied by the Municipal Property Assessment Corporation (MPAC), the City of North Bay calculates the tax amounts due and issues tax bills. Until the City receives the information from MPAC, we cannot issue a tax bill, and consequently there may be a considerable time lapse from the actual occupancy date until you receive a bill.
You will receive a supplementary tax bill for one of the following reasons:
- You had some renovations/improvements done to your property that has increased its current value.
- Your house was recently built and the previous assessment represented assessment value for the land only (the effective date would match the occupancy or closing date, whichever is most recent).
- You have constructed an additional building on the property.
- There has been a change in the use of your property resulting in a change in the tax class of your property assessment.
If you think that your supplementary assessment is incorrect, a reconsideration process is available through MPAC, for which there is no fee. The deadline to file an appeal is by the date as outlined on your Notice of Supplemental/Omitted Assessment. See the Appeals section of this website for complete details on how to file a Request for Reconsideration (RFR) or a formal Appeal to the Assessment Review Board.