For all taxpayers, the Township currently issues tax notices in January and July with four payment instalment dates. Tax rates and due dates are available from the Municipal office upon request, or outlined below.
Please read your tax bill correctly. Information regarding your taxes, including due dates, is on your tax bill.
- 1st Tax Due Date – February 28, 2019
- 2nd Tax Due Date – April 30, 2019
- 3rd Tax Due Date – July 31, 2019
- 4th Tax Due Date – September 30, 2019
Make a Payment **NEW – Credit Card Payment now accepted online**
Penalties at the prevailing rate of interest, currently 1.25% per month, will be added to accounts on the first day of default as well as on the first day of each month thereafter. Failure to receive a bill does not excuse a taxpayer from the responsibility for payment of taxes and penalty.
The Township sets tax rates sufficient to collect taxes to provide funds for local municipal services as well as collect taxes on behalf of the Region and for local School Boards.
Assessment of land, buildings and businesses is carried out by the Municipal Property Assessment Corporation (MPAC), located at 659 Upper James St. Suite 201, Hamilton. Any questions or to obtain forms regarding the assessment of your property or business should be directed to MPAC at 1-866-296-6722 or through their website, www.mpac.ca.
Annual Taxes are calculated by taking the assessed value of your property and multiplying it by the respective tax rates. The assessed value of property is determined by MPAC (Municipal Property Assessment Corporation).
The current value assessment, or CVA, of a property is an estimate of the market value of a property at a fixed point in time (the valuation date), or the amount the property would sell for in an open market on a given date (i.e. in an arm’s length sale between a willing buyer and a willing seller).
Amendments to the Assessment Act provide for a four-year assessment update cycle. The last valuation MPAC conducted took place in 2012. Any assessment increases between the 2012 valuation date and the previous 2008 valuation date are phased in over four years, with approximately one-quarter of the assessment change being applied in each of the four years (2013-2016)
In 2016, MPAC updated the assessed values of every property in Ontario. All properties will have a legislated valuation date of January 1, 2016. These values will be used to calculate your property taxes for the 2017-2020 property tax years.
For more information on how assessment works, market trends, the Request for Reconsideration process and property assessment and taxation, visit aboutmyproperty.ca. If you would like to see the information MPAC has on file for your property or compare your property to others in your area, you can register and login using the Roll Number and Access Key located on your Property Assessment Notice. Your deadline to file a Request for Reconsideration is listed on your Property Assessment Notice. You have 120 days from the Issue Date listed on your Notice to request a review.
Contact information for MPAC (Municipal Property Assessment Corporation):Call MPAC: 1-866-296-6722 write: P.O. Box 9808, Toronto, ON M1S 5T9 1-877-889-6722 (TTY) fax#: 1-866-297-6703 Monday to Friday, 8am to 5pm website: www.mpac.ca
Property Tax Relief Programs
Farm Property Tax Class Program: Ontario Ministry of Agr. & Food www.omafra.gov.on.ca
Managed Forest Tax Incentive Program: Ontario Forestry Association www.oforest.ca
Ontario Woodlot Association: www.ont-woodlot-assoc.org
Application to Council or ARB for the Cancellation or Refund of Taxes:
If there is a change in status to your property due to damage, fire or demolition, you may be eligible to receive a refund, cancellation or reduction of your taxes paid. If you feel you may qualify under these circumstances, please complete Application to Council or ARB for Tax Adjustment (Amended) .
Property owners may apply to adjust taxes to reflect a significant change in their property. Some reasons for eligibility include:
- Changes in how you use the property which may change the tax classification.
- Changes in how you use the property so the lands have become exempt from taxes.
- Fire or demolition has razed or damaged structures.
- There has been a “gross or manifest error” in the assessment.
- Repairs/renovations to the land preventing normal use for more than 3 months during the year.
Sections 357 and 358 of the Municipal Act, 2001 govern property tax adjustments. The completed form should be forwarded to the Township of West Lincoln, Finance Department.
Only if filing an application for reduction or refund of property taxes due to sickness or extreme poverty under Sec 357(1)(d.1) of the Municipal Act, should the application be filed directly with the Assessment Review Board.
Deadlines for filing are specified below:
- The municipality must receive applications under Section 357 by the last day of February of the year following the change.
- Applications under Section 358, must be received between March 1 and December 31 of a year and may apply to taxes levied in one or both of the two years preceding the year in which the application is made. Section 358 applies only to overcharges caused by gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature.
Applicants filing for tax adjustment due to exemption as specified under Sec 3(1) of the Assessment Act should include additional documentation with their application such as their:
- Annual Report/mission Statement
- Letters of Patent/Articles of Incorporation
- Financial Statements (Last 3 years)
- Organization’s Charter
Ontario Senior Homeowner’s Property Tax Grant:
The OSHPTG or Ontario senior homeowner’s property tax grant, is available to Ontario senior homeowners who pay property taxes and who have low or moderate incomes. It is an annual payment that seniors must apply for each year when they file their income tax and benefit return.
For more information on this grant, please follow the link below:
Low Income Seniors & Low Income Disabled Persons:
Seniors over age 65 or low-income disabled persons may qualify for the “deferral “of a portion of their taxes. For further information: www.niagararegion.ca/government/budget-taxes/Property-Tax-Relief.aspx
If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a reduction in taxes for the period of the vacancy. Property tax relief for vacant commercial/industrial buildings can be provided to property owners through the Vacancy Rebate program if you are eligible.
To check the criteria to see if you are eligible, please click on Property Tax Rebates – Vacant Buildings. You can complete and submit this form to the Township of West Lincoln, Finance Department if you qualify.
Charities and Non-profit organizations are eligible for reduced property taxes. For further information: www.niagararegion.ca/government/budget-taxes/Property-Tax-Relief.aspx
Ontario Senior Homeowners Property Tax Grant:
Ontario provides up to $500 to senior homeowners who meet the income requirements. The program is administered by the Province of Ontario. For further information: www.fin.gov.on.ca/en/credit/shptg/index.html
Paying your Tax Bill
Pre-authorized Payment Plan: Sign up for one of our two automatic bank withdrawal plans. For more information, call 905-957-3346 or check out our website: Make a Payment
By Cheque/Internet/Telebanking: Cheques may be mailed to the Township of West Lincoln, 318 Canborough Street, P.O. Box 400, Smithville, ON LOR 2AO. Online credit card payments are now also accepted through Paymentus for a nominal fee, see our website: Make a Payment.
In Person: Payments may be made at the Municipal Office (address above), 9:00am to 4:30pm, Monday to Friday.There is a night depository at the back entrance to the Municipal Office if you wish to make payments after hours, cheques only, no cash.
318 Canborough St. P.O. Box 400
Access To Assessment Rolls
The current year assessment rolls provide updated information on all property situated within the boundaries of the Township of West Lincoln.
Assessment rolls provide the following information:
• Current owner and sometimes tenants
• Mailing and civic addresses
• Legal description and lot size
• Tax class
• School board support
• Current assessed value of the property, including land and buildings, as determined by MPAC
You can view the current assessment roll for the Township of West Lincoln at the Municipal Office located at 318 Canborough St, Smithville, ON during regular business hours. Assessment roll information is not available over the phone. No reproduction of assessment rolls such as photocopying, scanning, digital photos, etc. is permitted.
Chapter 25, Section 373 (1) of the Municipal Act states that “Where any part of tax arrears is owing with respect to land in a municipality on January 1 in the second year following that in which the real property taxes become owing, the treasurer of the municipality, unless otherwise directed by the municipality, may prepare and register a tax arrears certificate against the title to that land.
Previously, tax arrears certificates were registered after a property was three years or more in arrears. Legislation now states that once a property is in two years of arrears, the Township can register a lien on the title, and any mortgage holders and all owners will be notified in writing of the lien against the property.
Change of Property Ownership
During the year properties change ownership. Please refer to your Statement of Adjustments and discuss it with your solicitor as to the apportionment of taxes and the responsibility of payments between the two parties involved. The Township of West Lincoln DOES NOT re-issue bills each time an ownership change occurs.
Law offices may request a tax certificate and/or water certificate when ownership of a property is changing. Please be aware that as of May 1, 2017 the fee is $45.00 for a blended tax and water certificate.