Assessments and Property Tax Rates

• Each year, the City sets tax rates, calculates taxes owed, and collects them to fund local services.
• Property taxes are the main way municipalities pay for services like parks, libraries, fire protection, and road maintenance.
• A higher property assessment doesn’t always mean a higher tax bill.

City of Niagara Falls Tax Rate Information

• 2025 Tax Rates
• 2024 Tax Rates
• 2023 Tax Rates
• 2022 Tax Rates
• 2021 Tax Rates
• 2020 Tax Rates
• 2019 Tax Rates

Municipalities use the current value assessments determined by MPAC to calculate the property tax each property owner must pay. MPAC advises each property owner of their current value assessment via a Property Assessment Notice, and the same information is provided to local municipalities on annual assessment rolls.

Using the assessment roll, municipal staff determine the total assessment base for each property class (e.g., residential, multi-residential, commercial, industrial). Once the total assessment is determined, a tax rate is set for each class based on the cost of providing local services to meet the community's needs.

Example: Single-family residential properties

If you own a single-family house, your property tax bill shows three different tax rates:

• Municipal Tax Rate: Set by the City
• Regional Tax Rate: Set by the Regional Government
• Education Tax Rate: Set by the Province

To figure out how much property tax you pay, the value of your home (shown on your Property Assessment Notice) is multiplied by each tax rate.

Here’s how it works:

1. Municipal Tax Rate x Current Value Assessment = Municipal portion of tax

2. Regional Tax Rate x Current Value Assessment = Regional portion of tax

3. Education Tax Rate x Current Value Assessment = Education portion of tax

When you add all three together, you get your Total Property Tax.

Tax calculator

• Visit our Tax Calculator page to see a breakdown of taxes by assessed property value.
• Visit the Niagara Region property tax calculator to get a breakdown of property taxes and how your Regional taxes are spent.

64% or almost 2/3 of the residential dwellings in Niagara Falls have an assessed value of $280,000 or less. Assessed value is the value assigned to a property by the Municipal Property Assessment Corporation (MPAC) in 2016, not the market value of the dwelling. You can find your assessed value on your property tax bill or by calling the City at 905-356-7521 ext. 4400.

For more information on understanding your assessment, please visit the Municipal Property Assessment Corporation (MPAC) webpage.

The increase for a residential dwelling with an average assessment of $280,000 or less will increase by $81.22 per year or $6.77 per month. The actual tax bill for each property owner will depend on the property's assessed value.

The City’s tax increase represents only 30% of your overall tax increase. The remaining 70% of the increase goes to the Region of Niagara, while school board taxes did not increase. The City collects and distributes tax dollars on behalf of the Region of Niagara and the school boards; however, the city does not determine their rates.

Taxes in Niagara Falls compare favourably to other Niagara municipalities.

If we look at the tax level for the average residential dwelling in each municipality, Niagara Falls is near the bottom, 16.8% below the regional average.

When taking the average household value of each municipality in the Region and their 2024 approved tax rates, Niagara Falls ranks second lowest, even though the City provides a high level of service and enhanced amenities.

The Municipal Property Assessment Corporation (MPAC) is a non-profit organization created by the Ontario government. MPAC’s job is to classify and value all properties in Ontario for tax purposes.

Visit MPAC’s website for more information.

• For questions about your property assessment notice or property values, visit the Municipal Property Assessment Corporation
• For questions about how your assessment affects taxes, contact [email protected].
• For a breakdown of your property taxes and how Regional taxes are spent, visit the Niagara Region website.

How do I change my school support?

To change the school board that you are paying property taxes to, please visit the Municipal Property Assessment Corporation website at:

• School Support Designation - MPAC

I disagree with my assessment value. What do I do?

Assessment appeals cannot be made through the City of Niagara Falls. You must file a Request for Reconsideration with the Municipal Property Assessment Corporation (MPAC). The deadlines to file can be found on your Property Assessment Notice.

The property tax dollar amount cannot be appealed because property taxes are based on the property's assessed value. It is the assessed amount that needs to be appealed.

• How to file a Request for Reconsideration - MPAC