Property Tax FAQ

• Preauthorized Payments Plans (PAP) — This is the most convenient option for paying taxes. Norfolk County offers monthly payments on the 1st OR 15th of the month. There is also a plan to pay four times a year on regular installment due dates. PAP application is available here 

Electronic Payment Options—

• Internet and Telephone Banking through your personal online banking to payee “Norfolk County Taxes”, using your property tax roll number as the account number.
• At any ATM Machine in Canada to payee “Norfolk County Taxes”, using your property tax roll number as the account number.
• By Credit Card— through a third-party service.  Third-party providers charge a fee for their service. An example of a third-party service provider is Plastiq.  
  • Be advised that there may be a delay of several days between the date in which a payment is made and the date the County receives payment. Payments are credited to the property tax account effective the date funds are received by the County. Payments not received by the due date will incur late payment charges.

• Please note – we cannot accept payment by Interac e-Transfer.

Mail-in Payment Options—

• Cheque payments sent by mail to Norfolk County, 50 Colborne Street South, Simcoe, Ontario, N3Y 4H3.
• Post Dated Cheques sent by mail to Norfolk County, 50 Colborne Street South, Simcoe, Ontario, N3Y 4H3.
• Please note that if you require a receipt enclose your entire bill and a self-addressed stamped envelope.

In-Person Payments

• In-person at ServiceNorfolk, Suite 100, 185 Robinson Street, Simcoe, Monday to Friday 8:30 a.m. – 4:30 p.m.
  • Cash
  • Cheque
  • Debit
  • Credit Card – please note a 3% administration fee will be added to tax payments
•  Drop Boxes located at County administration buildings at 50 Colborne Street South, Simcoe, and 183 Main Street of Delhi.
• Norfolk County Public Libraries — payments by cheque may be dropped off at any library branch.   Include the payment stub and cheque in a sealed envelope marked “Norfolk County Taxes” and drop in the book return outside of the library.
• In-person at most financial institutions.  Please make sure you take your complete tax bill with you.

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I’ve changed my banking information. What do I need to do to ensure that my PAP payments continue to come out of my bank account?If your banking information has changed, please mail or drop off a copy of the updated information to 50 Colborne Street South, Simcoe, Ontario, N3Y 4H3. This can also be sent by fax (519) 426-8573 or email propertytaxes@norfolkcounty.ca

No, plans do not transfer to a new property automatically.  You will need to submit a new application for your newly purchased property using a Pre-Authorized Payment Form 

If you are selling your property, please submit a PAP Cancellation form at least 7 business days before your payment date to have your plan cancelled. 

Property owners may direct a PAP cancellation in writing by submitting Tax PAP Cancellation Form at least 7 business days before the next payment date.

Please contact Revenue and Tax Services at 519-426-5870 Ext. 1666 or email [email protected].  We can arrange to have the payment moved to the correct account.  Please note that an adjustment fee will apply.

Check the date on your notice. If the payment was made after the date on the notice it will not be reflected in the balance.  If payment was made before the date of the notice please contact us at 519-426-5870 ext. 1666 to verify that your payment was received.

Payments are applied in a manner prescribed by the Municipal Act.  First, payments are applied to the oldest amounts outstanding, beginning with any/all penalty and interest outstanding on the account.  Then payment amounts are applied to any outstanding fees or charges that may have been added to the account for things like unpaid accounts receivable balances or water and wastewater arrears.  Lastly, payments are applied to any outstanding tax amounts on the account from oldest to newest.

If your payment was returned due to insufficient funds, once we receive notification from our financial institution we will reverse the payment from your property tax roll, apply a fee and advise you by mail.  Click here for current user fees.

If your payment was made through a pre-authorized payment plan (PAP), you will receive a letter notifying you that your payment was rejected due to insufficient funds and a fee has been added to your property tax account.  If you do not pay the missed payment, your PAP plan will be recalculated to include it and any penalty.   Plans are recalculated at the beginning of each calendar year and after the final bills are sent in August. *Note after 3 rejected PAP payments, your participation in the plan will be discontinued*

Tax penalties are calculated in accordance with the Municipal Act based on a monthly rate. Late payments will result in a penalty and interest charge of 1.25% of the outstanding taxes or fees the first day past the due date. This charge applies for the entire month.  Interest will be charged at the same rate on tax arrears on the first day of each calendar month following the late payment.  PLEASE NOTE -Penalty and Interest charges cannot be waived.

Special Note for 2021 – Council has waived penalty and interest on 2021 interim and final taxes billed until January 2022.

Property taxes not paid at the due date will be subject to a penalty of 1.25% on the first day of the next month.  Interest will then be applied each month at the same rate on any unpaid property taxes or fees outstanding.  Note that interest is not applied to penalty and interest charges.  Properties with two or more years of arrears will be eligible for tax sale registration.  Significant fees apply to this process and all interested parties including mortgage companies and financial institutions will be notified.  If the tax lien registration is not addressed, the property can be sold and the municipality will recover the outstanding tax amounts from the proceeds of the sale.  Before the property has a Tax Arrears Certificate (lien) registered, the County attempts to contact the property owner to arrange collection of the outstanding arrears (the onus is on the property owner to make sure the County has the correct mailing address for taxes).  If the property owner does not respond to the initial contact, registration of the tax lien will proceed and could lead to the sale of the property.

If you have received a letter with regard to property tax arrears and potential registration for tax sale, please contact the Tax Arrears Collection Clerk at 519-426-5870 Ext. 1273 to make arrangements to pay your outstanding property taxes.

The Municipal Act authorizes the Municipality to recover unpaid property taxes through the sale of properties in arrears.

Property taxes are calculated by multiplying the assessed value of your property from the Municipal Property Assessment Corporation (MPAC) by the applicable current tax rate.

Example:  A house assessed at $250,000, 2020 residential rate of 0.01263380

                  $250,000 x .01263380 = $3,158.45

Therefore a property assessed at $250,000, would have a total amount of $3,158.45 levied for 2020.  Please refer to the tax rates for each property type here.

Current Value Assessment (CVA) is the method used by the Municipal Property Assessment Corporation (MPAC) to determine what the assessed value of a property is.  It includes the analysis of the sale of comparable properties in your area, with a review of factors that affect market value (i.e. location, lot size, and living area, age of the property, major renovations, additions, and quality of construction).  The CVA approach was implemented by Ontario Government in 1998 with the goal of establishing consistent property assessment practices province-wide.  All properties in Ontario are assessed and classified by MPAC which is an independent, not-for-profit corporation funded by all Ontario Municipalities.  MPAC is accountable to the Province, all municipalities, and taxpayers.  MPAC is guided by the Assessment Act and regulations which are set by the Government of Ontario. 

Please contact MPAC for questions/concerns about your property’s assessment:

www.mpac.ca

Toll-Free 1 866 296-MPAC (6722)

1 877 889-MPAC (6722) TTY

Monday to Friday – 8 a.m. to 5 p.m.

PO Box 9808 Toronto ON M1S 5T9

Toll-Free Fax 1 866 297-6703

There are several items to consider if you feel that your Current Value Assessment (CVA) is too high.

• Ask yourself if you could sell your property for the value listed on your Property Assessment Notice? If the answer is yes, you should feel confident that your CVA is fair.
• Visit AboutMyProperty to see other properties in your neighbourhood and compare their values to that of your property.
• Contact the Municipal Property Assessment Corporation (MPAC) to review your Property Assessment Notice and your CVA
• If after considering these factors and speaking with MPAC representatives you determine that your CVA is too high, you may file a Request for Reconsideration (RFR) within 120 days of the issuance date printed on your assessment notice from MPAC. This issue date and deadlines for filing RFR’s annually are listed on your Property Assessment Notice.
• If you disagree with the outcome of the decision of the RFR, you have the option to appeal to the Assessment Review Board. Information about appeals is located on MPAC’s website.

Yes, you should continue to pay your tax bill until you are notified of the outcome of your appeal.  Once the County has received notification of the appeal decision, any changes will be applied to your tax roll and any applicable refund can be issued to you.  Amounts not paid prior to the approval of your appeal will be subject to penalty and interest.

If you have not completed the necessary paperwork required by Agri-corp to confirm your eligibility, your assessment will be returned to Residential.  In addition, any changes to the property’s ownership including a company name change or adding/removing an owner for a property classified as a farm will cause the assessment to change from Farm to Residential and initiate a review of the property classification.  Please contact Agri-Corp regarding farm status on a property.

 

https://www.agricorp.com

Phone: 1-888-247-4999

Email: contact@agricorp.com

School support information is maintained by the Municipal Property Assessment Corporation (MPAC) for every property in Ontario.  The default designation according to Section 16(4) of the Assessment Act is English-Public unless otherwise requested by the owner or tenant.  The requirements for property owners to indicate their school support are outlined in Section 236 and 237 of the Education Act and more information is available on MPAC’s website.  Please note that school support can only be changed annually when the official Property Tax Roll is provided by MPAC.  It may take a full year to see your support changed for your property.

https://www.mpac.ca/en/MakingChangesUpdates/ChangingYourSchoolSupport

If you have recently constructed a new home, it is possible that you are making property tax payments based on the value of the land only.  The Municipal Property Assessment Corporation (MPAC) is responsible for the assessment of all properties in Ontario, on which property taxes are based.  The County can only apply property taxes to the assessed value that we have on file.  We have no control over when we receive assessment value on a new property from MPAC, which can take up to several years.  Your home is taxable from the date that it was ready for occupancy.  While your property may not be fully assessed for up to three years, you will be responsible for the taxes that apply back to the occupancy date.

 

In order to prepare for the eventual tax bill, you can estimate the taxes on your new home and prepare for the Supplementary taxes which you will be responsible for.

 

To estimate the annual taxes on your new home, multiply the purchase price of the home (or approximate current selling price) by the Property Tax rate for residential properties:

 

Example:            $400,000 home, 2020 Residential Tax Rate of 0.01263380

 

Multiply the approximate value of the home by the current tax rate	$400,000 x .01263380	$5,053.52 Estimated annual taxes payable
Current taxes billed and paid on the land portion	$65,000 x .01263380	$821.20 Current Taxes
Subtract the current amount from the estimated annual amount	$5,053.52 – $821.20	$4,232.32 Estimated annual supplementary bill

 

Remember that this amount is a rough estimate only.  Amounts will vary based on the actual assessment value and current year tax rates.  It is recommended that you plan ahead to pay this amount, either in advance of receiving the supplementary bill or by setting the funds aside to pay the bill when you receive it.

Supplementary tax bills are issued by the municipality for new, omitted or updated property assessment based on information provided by the Municipal Property Assessment Corporation (MPAC).  Supplementary taxes are in addition to the amounts already billed for property taxes and can apply to a maximum of three tax years.  Usually, supplementary bills are divided into two installment due dates.  If you have received a supplementary bill and you are participating in a pre-authorized payment (PAP) plan for payment of your taxes, the PAP is not recalculated when a supplementary bill is issued. You will need to make separate payments for the supplementary bill according to the due dates provided.

Supplementary tax bills are issued in the same manner as interim or final tax bills, generally splitting the amount due between two installments. Typically, supplementary taxes are billed any time after the final tax billing has been issued.

The County has developed a deferral program for low-income seniors and disabled property owners. Please note this is a deferral, not a rebate or tax write-off.

More information

The Property Tax Assistance Program for Low-Income Property Owners is designed as an option to assist low-income property owners in addressing the payment of property taxes. It provides a tax assistance loan to the property owner which may allow the property owner to continue living in their home without the threat of a tax sale.

More information. 

Farm Tax Incentive Program – through Agricorp https://www.agricorp.com

Managed Forest https://www.ontario.ca/page/managed-forest-tax-incentive-program

Conservation Land https://www.ontario.ca/page/conservation-land-tax-incentive-program

In order to make a name change on a tax bill, we need a copy of the deed that shows the official name change or information provided to us by The Municipal Property Assessment Corporation (MPAC).  Our records must match what is registered at the land registry office.  Contact a lawyer about registering a new deed with the name change.

If you need to change your mailing address, please complete the form below and return it to one of our offices in person, by mail, or by email at [email protected]

Tax Change of Address Form

Removing a name or changing ownership is facilitated through a law firm.  The municipal records must match the Municipal Property Assessment Corporation’s (MPAC) records and this information comes from the provincial land registry.  In the case where one owner of a jointly owned property has passed away, a lawyer will prepare a survivorship application to register the change with the land registry office. The County will update its records upon notification from MPAC or receipt of a copy of the registered document.

Norfolk County does not determine ownership of properties.  The municipality makes ownership changes utilizing information provided by The Municipal Property Assessment Corporation (MPAC) based on updates made by the Land Registry office. This process can take a few weeks for information to be received and updated by County Staff. 

 

Please contact Revenue and Tax Services at 519-426-5870 Ext. 1666 to inquire about the status of your change of ownership if you do not see an update within two months of your ownership change. 

Please note, ownership changes will not be made based on a lawyer’s letter only.

Council has approved this user fee to offset the costs required to update ownership and title information in the County’s tax system. Similar fees are charged by other municipalities in Ontario. Once the changes have been processed in the County’s tax system, a notice will be mailed to the new owner showing all outstanding property taxes on the account as well as the administration fee. Payment of the Property Tax Account Title Administration Fee must be made prior to the 1st day of the month following the application of the fee to avoid late charges (1.25% per month).

Land severances (or Consents) are the authorized separations of portions of land to create a new lot(s) or parcel of land. The Municipal Property Assessment Corporation (MPAC) must assign a new roll and new assessment values to the new parcels. When a new parcel of land is created, an apportionment is required by MPAC to redistribute the assessment value between the existing and new parcels. It is important to note that the assessment of the new separate parcels may not reflect the total value of the parcel prior to severance. It can take some time for MPAC to process the apportionment. Until the information is provided to the municipality by MPAC and the tax accounts are updated, you will need to continue to make payments as they are billed. Once the information has been received and processed, you will receive notice of your final bill or credit.

The property tax bill does not provide proof of payment. A statement of account can be provided for a small fee. Unless this is specifically requested by Revenue Canada you do not need to provide a tax bill. You require only the total amount paid to record on your return. To obtain a statement of account visit ServiceNorfolk or call 519-426-5870 ext. 0. 

If you require documentation for income tax on property that you no longer own, a letter can be prepared. A user fee applies. Please email propertytaxes@norfolkcounty.ca or call 519-426-5870 ext. 1666.

Interim tax bills are mailed in late February. The final tax bill is mailed in late July. Tax installments are due on the last business day of March, May, August, and October.

Owners who pay their property taxes through their mortgage company will receive an interim and final tax bill to retain for your records.

Owners who participate in a Pre-authorized Payment Plan (PAP) will receive an interim and final tax bill to retain for your records. If you participate in the installment plan the bill provides the amounts to be withdrawn on each due date.

Property owners are responsible to pay property taxes, even if they haven’t received their property tax bill. Late payments will result in a penalty charge of 1.25% of the outstanding taxes applicable the first day past the due date. This charge is applied for the entire month. Interest of 1.25% will be applied on the 1st of each month following any outstanding arrears. Penalty and Interest charges cannot be waived. It is the property owner’s responsibility to contact the municipality to update their mailing address. Follow this link to the change of mailing address form

Provincial legislation under the Municipal Act provides that charges for the supply of a public utility may be added to the taxes for the property to which the utility was supplied, including the arrears of the tenants of an owner’s property or the previous owner. It is the owner’s responsibility to ensure that the tenant is paying the water and wastewater charges. Additionally, unpaid utility charges are a lien on the property, not the owner. More information is available by following the link.

The Municipal Act permits Municipalities to apply amounts for certain public utility fees and charges to the tax roll. Any amounts that are invoiced by utility providers and unpaid by the user can be applied as a lien on the property taxes and collected in the same manner as taxes on the property. In addition, these utility amounts, once added to the tax roll can be included in the cancellation price of a property that has been listed for tax sale. Along with water and wastewater charges, Accounts Receivable amounts and By-Law amounts may be applied to your tax roll as well, if they remain unpaid 30 days after the invoice date. Section 398 of the Municipal Act: (2) The treasurer of a local municipality may, and upon the request of its upper-tier municipality, if any, or of a local board whose area of jurisdiction includes any part of the municipality shall, add fees and charges imposed by the municipality, upper-tier municipality or local board, respectively, to the tax roll for the following property in the local municipality and collect them in the same manner as municipal taxes: In the case of fees and charges for the supply of a public utility, the property to which the public utility was supplied. In all other cases, any property for which all of the owners are responsible for paying the fees and charges. 2001, c. 25, s. 398 (2); 2006, c. 32, Sched. A, s. 170 (2).

According to the Municipal Act, Section 398, fees and charges are imposed by a municipality or local board under the Act for specific services which are added to the tax roll have priority lien status, which means that they form a lien against the property that can be collected in the same manner as taxes. The municipality has the authority to collect amounts owing on the property tax account before mortgage companies and financial institutions as well as other levels of government.

Please see the municipal drains page on our website for information about Municipal Drains and billing.