Assessments and 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 is made up of three different tax rates:

• Municipal Tax Rates set by the City which includes the General City Levy, the Capital Levy and the Urban Service Area Levy which only applies to properties within the Urban Service Area
• Regional Tax Rate is set by the Region of Niagara which includes the General Region Levy, Transit Levy and Waste Management Levy
• Education Tax Rate is 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 (City + Capital + Urban Service Area) x Current Value Assessment = the Municipal portion of tax
2. Regional Tax Rate (Region + Transit + Waste) x Current Value Assessment = the Regional portion of tax
3. Education Tax Rate x Current Value Assessment = the Education portion of tax

When you add all three together, you get your total property tax.

Tax calculator

• See a breakdown of taxes by assessed property value by visiting the Tax Calculator page
• Get a breakdown of property taxes and how your Regional taxes are spent by using the Niagara Region property tax calculator

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) website.

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.

For more information go to MPAC’s website.

A supplementary tax bill is issued when there have been additions or improvements to your property. If you purchased a newly built home, the initial assessment may have included only the land. In that case, the supplementary bill reflects the assessed value of the structure from the date of occupancy. This bill is in addition to any regular tax bills issued throughout the year. Once the new assessment is completed, your taxes will reflect the current value of both your home and the land.

A supplementary or omitted tax bill is calculated by multiplying the additional assessment value by the applicable tax rate for each year that was previously omitted from the assessment roll. The amount is prorated based on the number of days the building has been completed or occupied during that year.

If your supplementary notice relates to a change in property classification, the municipality will apply the appropriate tax rate. Depending on the new classification, this rate may be higher or lower.

To estimate your property taxes, please use the Property Tax Calculator on our website.

For more information on supplementary assessments, visit the Municipal Property Assessment Corporation (MPAC) at mpac.ca.

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

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