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Understanding Your Tax Bill

Traditionally Council passes the annual municipal budget in late December or early January and the Ministry of Finance sets the provincial education in the Spring. If finalized as noted, the final tax bills, which combine amounts owing for municipal and education taxes are mailed in early June. 

Property taxes are calculated by multiplying the current value assessment (CVA) of a property by the applicable tax rate.

The Municipal Property Assessment Corporation (MPAC) is responsible for accurately valuing and classifying properties in Ontario.

The 'Property Assessment Notice' issued by MPAC in 2016 showed the assessed value of your property based on a January 1, 2016 valuation date. This assessed value will be used to calculate your property taxes for the years 2017 to 2020, with increases being phased in equally over these 4 years.

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Property taxes for 2021 and 2022 will also use the 2020 assessment value due to the postponement of the next assessment cycle which was delayed by the Province due to the COVID-19 pandemic.

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For a residential property with a phased-in CVA of $100,000, 2022 property taxes would be calculated as follows:

( phased-in cva x total tax rate ) = property taxes due for the year

For example:
( $100,000 x 0.0161920) = $1,619.12

Note: If your property has had a change in assessment in any of the four years, the billings will be adjusted accordingly.

Should you have any questions regarding your property's assessed value, please call MPAC toll free at1-866-296-6722 or on-line at www.mpac.ca

In Ontario, public education is funded through property taxes and government grants.

Education tax dollars are collected as part of property taxes. These tax dollars are combined with provincial funding and distributed to each school board up to the level set by the funding formula.

School board funding allocations are determined by the Ministry of Education. The Ministry of Finance determines the education tax rate based on the funding allocations.

Municipalities apply the education tax rate to the current value assessment of local properties to determine the amount of education taxes payable.

If you demolish structures on your property, or remove a swimming pool, you must complete a Section 357 application. 

Once the Tax Department receives the Section 357 application, a copy will be forwarded on your behalf to the Municipal Property Assessment Corporation (MPAC) for property reassessment.

Your tax account will be adjusted and/or verified by MPAC. Deadline for receipt of applications is February 28.

A supplementary tax bill is issued by the City and reflects any additions or improvements you have made to your property. From the assessment information supplied by the Municipal Property Assessment Corporation (MPAC), the City of North Bay calculates the tax amounts due and issues tax bills. Until the City receives the information from MPAC, we cannot issue a tax bill, and consequently there may be a considerable time lapse from the actual occupancy date until you receive a bill.

You will receive a supplementary tax bill for one of the following reasons:

Building Assessment

  • You had some renovations/improvements done to your property that has increased its current value.
  • Your house was recently built and the previous assessment represented assessment value for the land only (the effective date would match the occupancy or completion date, whichever is most recent).
  • You have constructed an additional building on the property.

Reclassification

  • There has been a change in the use of your property resulting in a change in the tax class of your property assessment.

If you think that your supplementary assessment is incorrect, a reconsideration process is available through MPAC, for which there is no fee. The deadline to file an appeal is by the date as outlined on your Notice of Supplemental/Omitted Assessment. See the Appeals section of this website for complete details on how to file a Request for Reconsideration (RFR) or a formal Appeal to the Assessment Review Board.

The Municipal Freedom of Information and Protection of Privacy Act prevents the City of North Bay from releasing verbal tax information. The information is available in print to the property owner only. Proof of identification is required.