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Property Taxes Frequently Asked Questions

Who is responsible for assessing my property?

The Municipal Property Assessment Corporation (MPAC) is a not-for-profit and independent organization that the Province of Ontario created in 1998. MPAC accurately values and classifies all Ontario properties for municipal property tax purposes.

How often is property assessed?

MPAC completes a uniform, province-wide property assessment system based on current value assessment every four years. The last province-wide assessment was completed in 2016 (based on a market value of January 1, 2016). This assessment will apply for four tax years (2017, 2018, 2019, and 2020). MPAC may re-assess property during this period when you have changed the property and altered its value.

What is an assessment "phase in"?

MPAC's province-wide assessment in 2016 has a four-year update cycle for years 2017, 2018, 2019, 2020. It phases in any increases in the assessment value from the 2012 value over four years. If the assessment value decreases from the 2012 value, your next tax bill will immediately show the decrease.

How is my home assessed?

To establish your property's assessed value, MPAC uses current value assessment to analyze property sales in your community. Most assessment jurisdictions in Canada and throughout the world use the current value assessment. MPAC also looks at the key features of every property. It considers as many as 200 factors when assessing the value of a residential property. 5 major factors usually account for 85 per cent of the value:

  • location;
  • lot dimensions;
  • living area;
  • age of the property, adjusted for any major renovations or additions; and
  • quality of construction.

Other features that may affect value include: number of bathrooms, fireplaces, garages, pools, whether properties have water frontage, etc. MPAC analyzes the key features of your property with sales of comparable properties in your community to determine your assessment.

Where can I get more information on my property's assessment?

You can contact MPAC for more information on your property.  MPAC also offers property information, including information on comparable properties, at their About My Property.  You will require a copy of your Notice of Assessment as sent to you by MPAC in order to access your property information for the first time.  

Will my taxes go up based on my new assessment?

Not necessarily. Municipalities and school board tax rates will be set to reflect the updated assessment values. Those properties that received an assessment increase which was approximately the same or less compared to the overall average for that municipality will, in all likelihood, not experience a tax increase as a result of a reassessment.

However, if the value increases above that of the average increase in the municipality, in all likelihood, a tax increase will occur due to the reassessment program.

For example:  Assuming the average assessment increase in a municipality is 15%, if your property assessment has increased by more than 15%, you may experience an assessment related increase.

Besides the valuation changes occurring from a reassessment, changes in the municipality's budget requirements also affect tax rates. Both reassessment and budget requirement changes are reflected in the final tax bill, after municipalities pass their annual budgets and tax rate by-laws.

What if I disagree with MPAC's assessed value of my property?

Property owners with a residential, farm or managed forest property must first submit a Request for Reconsideration (RfR) with the Municipal Property Assessment Corporation (MPAC).  The deadline date is printed on your Property Assessment Notice.

For supplementary and omitted assessments, the deadline to file an RfR or appeal is printed on your Property Assessment Notice.

There is no fee for this review. To learn more about how MPAC assesses properties or to obtain a form to apply for a Request for Reconsideration, visit MPAC  or call 1-866-296-6722.

When will MPAC issue a decision based on the RfR?

MPAC will send you a letter with the results of their review within 180 days or less of when they receive your request.

What if I disagree with the results of the RfR process?

After you have received MPAC's decision you have 90 days to appeal to the Assessment Review Board.

For further information, please contact the ARB at 416-212-6349, or toll free 1-866-448-2248, or visit the Assessment Review Board 

For commercial, industrial and multi-residential properties, you can either file an RfR with MPAC or appeal directly to the ARB. Either must be done by March 31 of the taxation year . If you choose to file an RfR with MPAC and you are not satisfied with the result, you may then appeal to the ARB within 90 days of receiving MPAC's decision.

Would you explain my property tax bill?

The taxes you pay as a resident are used to fund essential operations and services supplied by the Township, the County of Wellington, and the school boards. The Township mails tax bills 2 times annually.

The interim tax bill is calculated based on 50 per cent of the previous year's taxes. The interim tax bill is mailed in early February with the installments due in February and April.

The final tax bill reflects the new tax rates. The final tax bill is mailed in early August with the installments due in August and October.

What do I do if I have recently purchased a property in the Township and have not received a tax bill prior to the above due dates?

Please contact the Taxation Department.

Failure to receive a tax bill does not excuse a taxpayer from the responsibility of payment nor from liability for late charges.

How is the tax rate determined?

The 3 levels of government who determine the property tax rate include the Township, the County of Wellington and the Province (Education). The Township establishes a budget to provide the municipal services and infrastructure for which it is responsible. It calculates a municipal tax rate that will meet the funding requirements identified in the Township's budget.

Where can I pay my tax bill?

Taxes can be paid at the Township 's Municipal Office during normal business hours, by internet or telephone banking, by pre-authorized payment, or by post-dated cheques (post-dated cheques cannot exceed one year from the first issue date). Cheques can also be deposited after hours in the mail slot located at the left of the front door in the Municipal Office. Payments dropped off after normal business hours will be date stamped as of the next business day.

Please make cheques payable to "The Township of Puslinch". Please attach the remittance stub and print your 19 digit tax roll number (starts with 2301) on the front of each cheque.

Why is the final tax bill sometimes larger than the interim?

If any of the three tax rates (Township, County, or Education) have increased, or the assessed value on your property has increased, the final tax bill will be for a larger amount. The Township bases the interim tax bill on 50 per cent of the previous year's taxes.

Can my taxes be paid through my mortgage company?

Yes. You must make arrangements with your mortgage company. Contact your mortgage company for further information.

How do I enter my property tax account in my online or telephone banking?

The account number is the 19 digit tax roll number that appears on your tax bill (starts with 2301 with no dashes or spaces).

How can I calculate what my taxes will be on my new home or a home I am considering buying?

The formula for estimating the taxes on a new home is the current tax rate multiplied by the assessed value of the property.

Why is the second tax bill on my newly built home significantly larger than the first?

If MPAC had not assessed your house before the Township billed you, the Township may base taxes on the value of the land only. You will get another bill when MPAC assesses the house. The formula for determining the approximate taxes on a home is the tax rate multiplied by the assessed value of the property. To find out about property assessment, please contact the Municipal Property Assessment Corporation .

My house is sold and the closing is scheduled in the middle of the tax billing period. How do the new owner and I split the tax bill?

Your lawyer will do a statement of adjustment, which will show what portion of the tax bill the current owner is responsible for and what the new owner will be required to pay. The lawyers will make these adjustments at the time of closing. Owners are required to make all tax payments as they are due up to the date of closing.

What is a supplementary /omitted tax bill?

During the course of each year Municipal Property Assessment Corporation (MPAC) may be made aware of changes in properties that impact the assessed value. Some examples of these changes include construction, renovations or improvements, demolition, changes in use, etc. MPAC forwards a data file identifying these changes to each municipality a few times each year. The municipalities then issue 'supplementary/omitted tax bills'. These tax bills are issued after the annual tax rate by-law has been passed and are based on the final tax rates.

Property owners are cautioned that the full assessment of a property may not be determined by MPAC until well after the physical changes to the property have been completed (e.g. a house has been built on a property and it has become occupied). In this case, this change can be backdated to the date of the change to a maximum of 3 years.

Why haven't I received a tax bill?

When there is delay in receiving information from MPAC, the Township cannot issue a tax bill. This delay can be considerable, with some individuals not receiving a tax bill for as long as three years or more after occupancy.

How do I obtain a tax certificate?

To purchase a tax certificate, you can mail your request to the Township of Puslinch with a cheque payable to the "Township of Puslinch" for a fee of $60.00.

How do I get a tax statement?

You can get a tax statement for the taxes you have paid from the Township Municipal Office. Only the homeowner, or the person whose name appears on the title, can receive the statements and only with proper identification.

Who should I contact regarding tax calculations and other taxation concerns?

Please contact the taxation department for more questions or concerns, keeping in mind that actual tax impacts for a given taxation year will not be known until the spring of a given year when the tax rates are set through the tax levy by-laws.