Taxes

Interim Tax Bills

You will receive your Interim Tax Bill with the interim flyer, which is mailed to property owners in January and includes February and April installment amounts. The Interim Bill is based on the previous year's annual taxes and each installment is approximately 25% of the previous year's final tax amount.

Final Tax Bills

You will receive your Final Tax Bill by mail in May. It includes June and September installment amounts.

Installment due dates

Installment payments are due normally on:

• The third Thursday of February
• The third Thursday of April
• The third Thursday of June
• The third Thursday of September

Payment Options

You can pay your Property Taxes:
• In person at the Township of Central Frontenac Office by cash, cheque or debit;
• Through On-line banking using the Roll Number as the account number;
• By Pre-authorized payments; or
• By credit card through our Virtual Municipal Office or by clicking here for one time payment.

Returned/NSF Payments
If your bank returns a cheque or pre-authorized payment, it will result in a fee of $25 to your tax account.

Penalties and interest

Penalty of 1.25% will be added on the 1^st day of the month following default, and on the 1^st day of each month thereafter until paid. Failure to receive a tax bill does not excuse a taxpayer from their responsibility for payment.

Received payments are applied in the following order:

1. Penalties from any previous year to current year
2. Outstanding taxes from any previous year to current year

What if I did not receive my tax bill?

Contact the office if you have not received your tax bill by the end of January or May. Property owners are responsible for paying their property taxes even if the bill did not arrive in the mail. Not receiving the bill will not excuse the owner from penalty charges.

Returned/NSF Payments

A cheque or pre-authorized payment that is returned to the Township Office by your bank will result in a fee of $25.00 being added to your tax account.

Tax Certificates

A Tax certificate will show the amount of money owed against a property. If you are selling your property, you or your lawyer should request a tax certificate. You must submit your requests in writing.

• Tax certificates are free for the seller or the seller's lawyer.
• There is a $30.00 fee for a purchaser’s lawyer.

Tax Statement

If you require a Tax Statement for income tax purposes, you may request one at the Township Office. A Tax Statement is free within the current year, and $4.00 per property for any previous year.

Tax Sale

Property tax sales are regulated by the Municipal Act, 2001 along with the Municipal Tax Sales Rules

The Township of Central Frontenac may register a tax arrears certificate on title against any property that has tax arrears owing on January 1st, when in the 3rd year of arrears.  Effective January 1, 2019 regulation changes will mean property will be eligible for tax sale registration when it is in the 2nd year of arrears.

After one year from the date of the registration of a tax arrears certificate - if the arrears plus any additional cost have not been paid in full or an extension agreement has not been entered into - the property will be sold by public tender. Please note that during the tax sale process no partial payments will be accepted.

For a list of current properties, please visit Available land and buildings

The Municipal Property Assessment Corporation (MPAC) has updated the Application for Direction of School Support (ADSS) form on the Changing Your School Support page on mpac.ca. The improvements of the new ADSS form include:

- The removal of the School Lease requirement replaced with an Attestation of Unit Support
- A simplification and clarification of various fields in the form including the different school boards
- Directing users to mpac.ca for the online portal
- MPAC contact information, if required for assistance.
We encourage you to update the ADSS form in the resources you share with residents and update your website to indicate that a Separate School Lease Agreement is no longer required.

Direct links to the forms:

English – https://www.mpac.ca/sites/default/files/docs/pdf/ADSS-new-form-EN.pdf

French – https://www.mpac.ca/sites/default/files/docs/pdf/ADSS-new-form-FR.pdf

Who is responsible for the Assessment of my property?

The Municipal Property Assessment Corporation (MPAC) determines property assessment values.

Learn more about your specific property visit About My Property.

If you disagree with your assessment value, please see MPAC's Request for Reconsideration to find out how you can file an appeal.

2020 Assessment Update

2020 Assessment Update postponement

Supplementary or omitted billing

The Assessment Act allows a municipality to issue a supplementary tax bill for new buildings, new homes, alterations, improvements or class changes. Supplementary assessments can be added for the current year and up to the two preceding years. You should plan in advance for the eventual payment of these taxes.

Managed Forest Tax Incentive Program

The Managed Forest Tax Incentive Program (MFTIP) allows landowners who get their property classified as 'Managed Forest' to pay 25 per cent of the municipal tax rate set for residential properties.

To participate, you must prepare and follow a 10-year Managed Forest Plan that details how you will manage your forest property responsibly. The plan must be approved by a Managed Forest Plan Approver.

To be eligible you also need to:

• Own 4 hectares (9.88 acres) or more of forested land on a single property
• Be a Canadian citizen, permanent resident, or be a Canadian corporation or Canadian partnership
• Have a minimum number of tress on each hectare (acre) of forest you own

View the Managed Forest Tax Incentive Program Guide for more information.

Farmland Tax Incentive Program

The Farmland Tax Incentive Program allows landowners who get their property classified as ‘Farmland' to pay 25 per cent of the municipal tax rate set for residential properties.

To learn more about qualifying for the Farmland tax incentive Program visit MPAC.

View the Farm Property Class Tax Rate Program guide for more information.

Rebates for charitable organizations

Charitable organizations may be eligible for a 40 per cent tax reduction, if they:

• Have a valid registration number; and
• Are located in a commercial or industrial property.

To apply, qualifying charities must submit the Registered Charities Application Form to the Township of Central Frontenac's Finance department by February 28 of the following tax year.

Factual Assessment Error Tax Reduction Form

A property owner may make application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:

• Ceased to be liable to be taxed at rate it is taxed
• Became exempt
• Fire/Demolition
• Mobile unit removed
• Gross or manifest clerical error

The property tax refund application can be made for a period during the year or for the entire year.  This application must be made to the Township no later than February 28 of the year following the taxation year to which the application relates.

Vacancy rebate program

We provide tax relief to property owners of vacant commercial and industrial buildings through our Vacancy Rebate program. To be eligible for this tax rebate, the commercial or industrial building, or a portion of the building, must be:

• Vacant for at least 90 days;
• Unused;
• Clearly defined or physically separated from the used portions of the building; and
• Capable of being leased for immediate occupation or not capable of being leased because it was undergoing or in need of repairs.

The rebate equals 30 per cent of taxes for commercial properties and 35 per cent for industrial properties, for the period of time the suite, unit or building was vacant.

To learn more about the process, please visit MPAC's Assessment Procedures.

To apply, eligible property owners must submit the Vacancy Rebate Application Form to the Township of Central Frontenac's Finance department by February 28 of the following tax year.

Resources and Information