Property Taxes

Overview

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.

Municipal Taxes

Please read your tax bill correctly. Information regarding your taxes, including due dates, is on your tax bill.

  • 1st Tax Due Date – February 28, 2017
  • 2nd Tax Due Date – April 28, 2017
  • 3rd Tax Due Date – July 31, 2017
  • 4th Tax Due Date – September 29, 2017

2016 Tax Information and Break-Down

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.

Tax Rates

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.

View the Tax Rates for 2017

Property Assessment

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. The completed form should be forwarded to the Township of West Lincoln, Finance Department.

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

Vacant Properties:

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 2016.  You can complete and submit this form to the Township of West Lincoln, Finance Department if you qualify.

Registered Charities:
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
Smithville, ON
L0R 2A0
T: 905-957-3346
F: 905-957-3219
www.westlincoln.ca

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.

Tax Arrears

Under the Municipal Tax Sales Act, 1990, where any part of municipal real property taxes are outstanding on January 1st, after a 3 year period for improved land and two years for vacant land, the Treasurer may prepare a Tax Arrears Certificate and register it against the title to the land in the appropriate Land Registry Office.

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.