Property Taxes Frequently Asked Questions

  • Can I view my property tax account online?

    Yes The owner of the property can view their property tax account online by creating an account on the MyCity Dashboard www.niagarafalls.ca/dashboard.  Once you have created the account a secure PIN number will be sent by mail, which will allow the homeowner to view their property tax account. The dashboard will also allow the homeowner to make a payment(fees apply), update the mailing address, set up e-billing, and more.

     

    Categories: Property Taxes

  • Does the City offer any Assistance/Rebate Programs

    Vacancy Rebate

            Final year for the program is 2020 (applications accepted and processed in 2021)

            Deadline February 28th of the following year

            Application can be found at: Application of Rebate of Property Taxes - Vacant  Commercial/Industrial (PDF)

    Charity Rebate

            Deadline February 28th of the following year

            More information and the application can be found on the Region of Niagara's website: https://www.niagararegion.ca/government/budget-taxes/property-tax-relief.aspx

     

    Low Income Senior's or Persons with Disabilities

            Deadline February 28th of the following year

            More information and the application can be found on the Region of Niagara's website: https://www.niagararegion.ca/government/budget-taxes/property-tax-relief.aspx

     

    Senior's Tax & Water Rebate

            Applications available August 1- October 31st of the current year

            More information can be found at https://niagarafalls.ca/city-hall/finance/property-taxes/default.aspx

    ODSP Rebate

            Applications available August 1 October 31st of the current year

            Applicant must reside at the property and receive ODSP

            Cannot be combined in conjunction with the Senior's Tax & Water Rebate

    Managed Forest Tax Incentive Program

    Through the Managed Forest Tax Incentive Program (MFTIP), landowners who get their property classified as 'Managed Forest' pay 25% of the municipal tax rate set for residential properties.

    https://www.ontario.ca/page/managed-forest-tax-incentive-program


     
    Farm property class tax rate program
     

    If you own a farm and you believe it could qualify for the Farm Property Class Tax Rate Program (also known as the "Farm Tax Program"), you must submit an application to Agricorp. For more information about the program and the eligibility requirements, please visit www.agricorp.com.

    If you qualify, your farmland and associated outbuildings  will be placed in the farm property tax class, bill and you will be taxed up to 25 per cent of your municipality's residential property tax rate

    Categories: Property Taxes

  • How are Penalty and Interest Charges Calculated?

    In accordance with the Municipal Act of Ontario penalty is added on the first day of each month on any outstanding amounts.  Due to the COVID 19 Pandemic City Council reduced the penalty amount from 1.25% to 0.50 % beginning October 2020. The current penalty rate will be in effect until September 2021, at which point it is subject to change.

    Failure to receive a tax bill does not recuse the owner from paying property taxes. Penalty charges will still apply. Please contact the City of Niagara Falls if you do not receive a bill.

    The Municipal Act and Late Payment Charges

    Section 345  (1) - A local municipality  may in accordance with this section, pass by-laws to impose late payment charges for the non-payment of taxes or any installment by the due date. 2001, c.25, s.345(1)

    Penalty

    (2) A percentage charge, not to exceed 1  1/4 per cent of the amount of taxes due and unpaid, may be imposed as a penalty for the non-payment of taxes on the first day of default or such later date as the by-law specifies. 2001, c.25, s345 (2)

    Interest

    (3) Interest charges, not to exceed 1  1/4 per cent each month of the amount of taxes due and unpaid, may be imposed for the non-payment of taxes in the manner specified in the by-law but interest may not start to accrue before the first day of default. 2001, c.25, s. 345(3).

    Categories: Property Taxes

  • How are Property Taxes Calculated?

    Property taxes are based on the assessed value of the property and the property class. The assessed value is determined by the Municipal Property Assessment Corporation.  For more information on property assessment visit https://www.mpac.ca/.

    To calculate your property taxes for the year you must take the assessed value of your property and multiple it by the approved tax rate for your assessment class for the year.

    $275,000 (assessed value) x 1.309140 (Residential tax rate) = $3,600.14 (2021 property taxes)

    A property tax calculator for each property class can be found on the Tax Calculator page.

    The tax rate cannot be altered, for example, the education portion of the tax rate cannot be removed if a property tax payer does not have children attending school.

    Categories: Property Taxes

  • How can Property Taxes Be Paid?

    In Person:

            City Hall 4310 Queen St, Monday Friday 8:30 am 4:30 pm

             MacBain Community Centre 7150 Montrose Rd Monday - 8:30 4:30

            Payment Options: cash, cheque or debit card

    Please visit www.niagarafalls.ca for up to date office hours during the COVID 19 pandemic and provincial shutdown.

     Drop boxes:

            Available outside City Hall along Erie Ave

            Available outside the Macbain Community Centre

            Payment Options: Cheque

            Please do not put cash in the drop box

    By Mail:

            Cheque payments made payable to the City Of Niagara Falls can be mailed to:

    The City of Niagara Falls Finance Department

    4310 Queen St

    PO Box 1023

    Niagara Falls ON, L2E 6X5

                       

    Through Financial Institutions:

            Payment Options: In person, Online/ telephone banking

            Please allow sufficient time prior to the tax due date to allow time for the payment to be forwarded to the City.

    Pre-Authorized Payment Plan:

            Payments are deducted on the 16th day of each month from January to December.

            Applications are available at www.niagarafalls.ca or in person at City Hall or MacBain Community Centre. You may also contact 905-356-7521 ext. 4309 for more information.

    Mortgage Company:

            Payments may also be made through your Mortgage Company, please contact them directly to arrange this option.

     Property Tax Dashboard:

            To sign up for the dashboard visit www.niagarafalls.ca/dashboard

            Payments can be made using credit card (convenience fee will apply)

    Payments must be received in the office by 4:30 pm on the due date of the bill. Late payment charges will be added at a rate of 1.25% on the first day of each month and thereafter on any unpaid balance owing.

    Categories: Property Taxes

  • How do I change my school support?

    In order to change the school board that you are paying property taxes to, please call the school board you would like to support.  Please ask for the Application for Direction of School Support form.

    https://www.dsbn.org/community-services/direct-your-property-taxes

    https://www.niagaracatholic.ca/wp-content/uploads/2013/08/form-application-for-direction-school-support.pdf

    Categories: Property Taxes

  • How do I contact the Tax Department?

    For more information on your property taxes, please call 905-356-7521;

    General Inquires ext 4306, 4313

    Pre-Authorized Payments ext 4309

    Tax Sales / Tax Arrears ext 4302

    Assessment Questions & Appeals/Vacancy Rebates   ext 4214

    Or by email: [email protected]

    Categories: Property Taxes

  • How do I obtain a receipt for Income Tax Purposes?

    Tax receipts are not automatically mailed to customers at the end of each year. The final portion of the tax bill contains a slip that can be detached and saved for income tax purposes, indicating the total taxes for the year. Yearly tax statements for the current and previous year may also be viewed by creating an online account with the MyCity Dashboard www.niagarafalls.ca/dashboard . Otherwise please call 905-356-7521, ext 4306 or 4313 to request a property tax receipt. Please be aware that fees may apply.

    Categories: Property Taxes

  • How do I set up E-Billing?

    To sign up for e-billing, email [email protected], indicating your property address and Roll Number.

    Categories: Property Taxes

  • How do I update my mailing address?

    To change your mailing address, you must submit a formal request through one of the following options:

    Complete the online https://surveys.niagarafalls.ca/s3/Mailing-Address-Change-Request


    Mail  the request in writing  to: P. O. Box 1023 4310 Queen St., Niagara Falls, ON L2E 6X5.

    Filling out the mailing address change request form at City Hall or the Macbain Community Centre

    Categories: Property Taxes

  • How does a Supplemental Bill affect my property tax?

    If the supplemental bill is for additions or improvements to your property the taxes will increase. Your land may have previously been assessed therefore the supplemental bill will only be for the structure portion of the property. The supplemental bill is "in addition" to any other bills received throughout the year. Once the property is assessed your taxes will go up to reflect the current value of your home and land.

    Once the supplemental bill has been issued, all tax bills going forward will be a combination of the land and structure combined.

    If your supplementary notice is for a change in classification, the municipality will apply a new tax rate. Depending on the classification the new tax rate could be higher or lower.

    To estimate what your property taxes will be, use the Property Tax Calculator on our website at www.niagarafalls.ca/finance/property-taxes

    For more information on Supplementary Assessments please visit www.mpac.ca.

    Categories: Property Taxes

  • How is a Supplemental Bill Calculated?

    A Supplementary tax bill is determined by multiplying the supplementary assessment values by the tax rate for each year that the property is being assessed. It will be prorated based on the number days the building has been completed or occupied for the year.

    Categories: Property Taxes

  • I am moving.....what do I need to do ?

    The lawyer acting on behalf of the purchaser normally advises the City, once the deal has been completed. The lawyer will need to send the City a copy of The Land Transfer Deed to have the ownership changed. The lawyer is also responsible for making any necessary property tax adjustments on the closing date to ensure all taxes are paid up to date when you purchase the property.

    If you are moving and are on a Pre-Authorized Payment Plan, please ensure that you have notified the City to have the Payment Plan cancelled. Please call 905-356-7521, ext 4309 or email [email protected]

    Categories: Property Taxes

  • I disagree with my Assessment Value......What do I do?

    If you disagree with the assessment value of your property you will need to file a Request for Reconsideration (RFR) with MPAC. There is no fee for filing an RFR and the deadline to apply for each year is March 31st. Applications are available at www.MPAC.ca.  You may also file a formal appeal with the Assessment Review Board (ARB), however there is a cost involved in filing an ARB, the deadline to file an ARB is March 31st of each taxation year, and forms are also available on the MPAC website.

    Please note the property tax dollar amount may not be appealed, as property taxes are based on the assessed value of the property it is the assessment amount that needs to be appealed.

    Assessment Appeals cannot be made through the City of Niagara Falls.

    Categories: Property Taxes

  • I have misplaced my bill, how do I get a copy?

    Customers can set up an online account to view their property tax bill. Visit www.niagarafalls.ca/dashboard to create a profile and have a PIN access number mailed to you. 

    To have a copy mailed to you please call 905-356-7521, ext 4306 or 4313.

    Fees may apply for anything other than the current year.

    Categories: Property Taxes

  • What are Property Taxes?

    Property taxes are paid by all property owners for community services such as schools, roads, infrastructure, maintenance and other costs of the local government.

    Property tax rates are set by City Council each year and are determined by balancing the needs for programs and infrastructure in the community with the financial needs of the corporation.  In addition to collecting property taxes for the City, Niagara Falls is responsible for the collection of regional, and education taxes, although it is not responsible for setting the tax rates for the Region or the School Board.

    Categories: Property Taxes

  • What are Supplementary & Omitted Assessments?

    Supplementary Property Assessment Notices are issued by MPAC when there has been change to a property during the taxation year due to a change in property classification, an addition or renovation to the property, or for new construction.

    MPAC has up to 3 years to assess newly built homes. Newly constructed homes will only be taxed on the land value of the property until the assessment for the completed home is received. The bill for the newly constructed home will be retroactive to the date of occupancy. Homeowners should plan in advance to receive a bill for a large sum.

    Omitted Property Assessment Notices are issued when the current value assessment was not previously recorded on the assessment roll for the year. An Omitted assessment may apply to the current year and if applicable for any part or all of the previous 2 years.

    Depending on the timing of the receipt of the information from MPAC, Supplementary & Omitted Assessments may be due in one installment regardless of the number of years being billed.

    Categories: Property Taxes

  • What is a Tax Sale?

    A tax sale is the sale of land through public tender by a governmental body for non-payment of taxes.

    There are currently no properties listed for sale.

    Tax Sales are generally held in May and December.

    Please contact 905-356-7521 ext 4302 for more information on the tax sale process

    Categories: Property Taxes

  • What is Current Value Assessment (CVA)

    In 1998 The Province of Ontario reformed the property assessment legislation throughout Ontario with the implementation of the Current Value Assessment (CVA). Under the new assessment system all property assessments in Ontario are updated on a regular basis.

    The CVA of a property represents an estimated market value. The Municipal Property Assessment Corporation (MPAC) is responsible for determining the CVA for all properties in Ontario.

    Once your CVA is set by MPAC, it will be phased in over a four-year cycle.  For example, in 2016 at the beginning of the new assessment cycle, your 2016 CVA was gradually and equally phased-in over tax years 2017, 2018, 2019 and 2020, until the determined value is reached.

     

    If any information on your Notice of Assessment is incorrect, you may contact MPAC at www.MPAC.ca or call 1-866-296-6722   to verify details about your property.

    Categories: Property Taxes

  • What is included in the tax rate?

    The tax rate is made up of the Municipal (City) portion, Regional portion and Education portion.

    Categories: Property Taxes

  • When are Property Taxes Due?

    Property Tax Due Dates

    There are 4 installment due dates per year. 

    Interim Installment #1
    Last Business Day of February - Residential/ Farm/ Managed Forest
    Commercial/ Industrial/ Mixed Use Properties
    Interim Installment #2
    Last Business Day of April - Residential/ Farm/ Managed Forest
    Commercial/ Industrial/ Mixed Use Properties

    Final Installment #1
    Last Business Day of June - Residential/ Farm/ Managed Forest
    Last Business Day of August - Commercial/ Industrial/ Mixed Use Properties
    Final Installment #2
    Last Business Day of September -Residential/ Farm/ Managed Forest
    Last Business Day of October - Commercial/ Industrial/ Mixed Use Properties

    Categories: Property Taxes

  • When are the assessment appeal deadlines?

    357 Appeal - February 28th of the following year.

    Request for Reconsideration (RFR) -The deadline is on the property assessment notice sent by MPAC.

     ARB complaint - March 31st of the current year.

    Categories: Property Taxes

  • When do I need to pay my Supplemental Tax Bill?

    Once the municipality receives the assessment from MPAC, a supplementary tax bill will be issued. It will be in addition to any  other bills previously issued. The bill must be paid on the due date(s). Additional assessments occurring from building a new home or addition can result in a supplementary tax bill that can amount to thousands of dollars. You should plan for this billing as soon as you start work on your property by putting money aside on a monthly basis to pay the bill when it comes due. You may also make additional payments to your property tax account at any time. To make monthly payment arrangements, call 905-356-7521 ext 4309.

    Categories: Property Taxes

  • When is the yearly tax rate set?

    Taxes rates for the current year are usually set and approved by City Council in May of each year.

    Categories: Property Taxes

  • When Should I receive my Property Tax Bill?

    The Interim tax billing is mailed the first week of February, with two installments due the last business day of February and the last business day of April.  The taxes for this billing are based on 50% of the previous year's annualized assessment.

    The Final tax for Residential and Farm classes properties billing is prepared and mailed the first week of June with two installments due the last business day of June and September.  The taxes for this billing reflect the current year's budget requirements of the Municipality, Region and the School Boards.

    The Final tax billing for the Commercial, Industrial and Multi-Residential classes is prepared and mailed the first week of August, with two installments due the last business day of August and the last business day of October. 

    A Supplemental tax bill may be issued when there is an increase in the value of your property, an addition to the property, the construction of a swimming pool, the construction of a new building or a change in classification.  The change can be backdated to the date the change occurred, to a maximum of three (3) years.  A Supplemental tax billing is done in September and November of each year.   

    You will only receive a supplemental tax bill once the property has been assessed by MPAC (Municipal Property Assessment Corporation), and once that information has been forwarded to the City of Niagara Falls.  There is no exact timeframe with this process.

    Tax Bills are always mailed 3 weeks prior to the due date.  Failure to receive a tax bill does not excuse the homeowner from paying property taxes or any late fees incurred. If you have not received a tax bill prior to the due date, please call the City to inquire and have a bill re-sent. It is also the homeowner's responsibility to notify the City of any mailing address changes to ensure mail delivery.

    In accordance with the City of Niagara Falls by-law and Municipal Act of Ontario, penalty of 1.25% is charged on the first of each month on any unpaid tax balance. Penalties may not be waived.

    Categories: Property Taxes

  • When will the next re-assessment occur?

    Please visit www.MPAC.ca for more information on the next province wide assessment.

    If you make changes to your property throughout the year that affects the value of your property (for example, completion of an inground pool, construction of a new garage, shed, etc.), the Assessment Act requires MPAC to send an amended assessment notice, this will result in an increase to your property taxes and you may receive an additional tax billing throughout the

    Categories: Property Taxes

  • Where do my tax dollars go?

    The revenue created by property taxes is used to fund a variety of government programs, operations and services. The City's portion of property tax is used to fund Fire Services, libraries, recreation facilities and programs, parks, street lighting, snow removal and capital projects such as road and sewer repair.

    The Regional portion of property taxes funds operations run by the Region including Police services, Regional transit, Community Services, Waste Management, Regional Housing, The Niagara Conservation Authority and more.

    The Education portion of taxes is used to fund the School Boards.

    Categories: Property Taxes