Property Tax FAQ
Below are the answers to some of the most frequently asked questions about Norfolk County’s property taxes.
Pre-Authorized Payment (PAP)I’ve changed my banking information. What do I need to do to ensure that my Pre-Authorized Payment (PAP) continues to come out of my bank account?
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 tax paymentsHow are property taxes calculated?
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.
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.
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 or 226-NORFOLK Ext. 1274 to make arrangements to pay your outstanding property taxes.
Property salesWhat authority does the County have to sell a property for outstanding tax arrears?
School board supportHow can I change my school support?
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.
Property assessmentWhat is Current Value Assessment (CVA) and who determines the CVA of my property?
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:
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.
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.
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
Estimated annual taxes payable
Current taxes billed and paid on the land portion
$65,000 x .01263380
Subtract the current amount from the estimated annual amount
$5,053.52 – $821.20
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.
Tax bills and tax statementsWhat is a supplementary tax bill?
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 or 226-NORFOLK 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 firstname.lastname@example.org or call 519-426-5870 or 226-NORFOLK ext. 1666.
Rebates, deferrals and other programsAre there any property tax programs available for low-income seniors or persons with disabilities?
Read more about property tax rebates and deferral programs.
Read more about property tax rebates and deferral programs.
- Farm Tax Incentive Program – through Agricorp, learn more at agricorp.com
- Managed Forest – learn more at ontario.ca/page/managed-forest-tax-incentive-program
- Conservation Land – learn more at ontario.ca/page/conservation-land-tax-incentive-program
Name and address changesHow do I change my name on the Property Tax Roll? I need to change the name on my tax bill to my married/maiden name – how can I do this?
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]
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 or 226-NORFOLK 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.