Learn more about property tax in Ontario and how it helps fund public education and your municipality.
If you own a property in Ontario, you need to pay property tax every year. This tax pays for services like:
Property tax is calculated based on the:
Municipal tax rates are established by your municipality and can vary, depending on the type of property you own.
Each year, municipalities decide how much they want to raise from property taxes to pay for services and determine the tax rate based on that amount.
To learn about the tax rates in your municipality, contact the finance or treasury department of your local municipality. Some municipalities may have a property tax calculator available on their website.
Education taxes help fund elementary and secondary schools in Ontario. Education tax rates are set by the provincial government.
All residential properties in Ontario are subject to the same education tax rate. The education tax rates can be found in Ontario Regulation 400/98.
Every year, your municipality will mail you a tax bill for every property you own.
How much you need to pay will depend on:
For the majority of Ontarians, your local municipality is responsible for:
Property tax bills are standardized across all municipalities to make sure property owners get a clear and concise summary of what they are responsible for paying.
Provincial Land Tax is the property tax you pay if your property is not part of a municipality.
If your property is not located within a municipality, contact the Provincial Land Tax Office in Thunder Bay for questions about your Provincial Land Tax account(s), payment(s), tax certificate(s) or bill(s):
The Municipal Property Assessment Corporation ( MPAC ) determines the value of your property. Your property value is shown on a property assessment notice from MPAC , as well as on your annual property tax bill.
Property values are reassessed every four years. In 2016, MPAC reassessed properties across Ontario and these assessed values apply from 2017 to 2020. Based on the reassessment, assessment increases are introduced over four years to provide greater stability and predictability.
For information on how MPAC determines property values, you can:
If you disagree with the assessment that MPAC has established for your property, you may submit a Request for Reconsideration ( RfR ) to MPAC free of charge.
If you disagree with MPAC ’s response to the RfR , you may file an appeal with the Assessment Review Board ( ARB ).