Property Taxes

Property tax rates are comprised of an education component set by the Province, a County component set by the County of Huron, and the lower-tier component set by the Municipality of South Huron.  South Huron also has several special area rates that may be applied depending on a property's location (i.e. streetlighting).

Property taxes are calculated by multiplying the assessed value (CVA) of your property from the Municipal Property Assessment Corporation (MPAC) by the applicable current tax rate.

Example: A house assessed at $250,000 with a current year residential tax rate of 0.01263380 (Education, Upper and Lower Tier rates included) would have total taxes levied of $3,158.45 for the year.

• $250,000 x 0.01263380 = $3,158.45

Please refer to the tax rates for each property class in the Tax Rates section of this page.

Current Value Assessment (CVA) is the method used by the Municipal Property Assessment Corporation (MPAC) to determine what the assessed value of a property is.  It includes the analysis of the sale of comparable properties in your area, with a review of factors that affect market value (i.e. location, lot size, living area, age of the property, major renovations, additions, and the quality of construction).  The CVA approach was implemented by the Ontario Government in 1998 with the goal of establishing consistent property assessment practices province-wide.  All properties in Ontario are assessed and classified by MPAC, which is an independent, not-for-profit corporation funded by all Ontario Municipalities.  MPAC is accountable to the Province, all municipalities, and taxpayers.  MPAC is guided by the Assessment Act and regulations which are set by the Government of Ontario.

Please contact MPAC for questions or concerns about your property's assessment:

www.mpac.ca

Toll-Free 1-866-296-6722

TTY 1-877-889-6722

Monday to Friday - 8 a.m. to 5 p.m. EST

Please have your 19 digit roll number available when you contact MPAC.  Your roll number can be found on your Property Assessment Notice or your property tax bill.

There are several items to consider if you feel that your Current Value Assessment (CVA) is too high.

• Ask yourself if you could sell your property for the value listed on your Property Assessment Notice?  If the answer is yes, you should feel confident that your CVA is fair.
• Visit AboutMyProperty to see other properties in your neighbourhood and compare their values to that of your property.
• Contact the Municipal Property Assessment Corporation (MPAC) to review your Property Assessment Notice and your CVA.

If, after considering these factors and speaking with MPAC representatives, you determine that your CVA is too high, you may file a Request for Reconsideration (RFR) within 120 days of the issuance date printed on your assessment notice from MPAC.  This issue date and the deadlines for filing RFR's annually are listed on your Property Assessment Notice. 

If you disagree with the outcome of the decision of the RFR, you have the option to appeal to the Assessment Review Board.  Information about appeals is located on our Assessment and Appeals page and on MPAC's website.

Yes, you must continue to pay your tax bill until you are notified of the outcome of your appeal.  Once the Municipality has received notification of the appeal decision, any changes will be applied to your tax roll and any applicable refund can be issued to you.  Amounts not paid prior to the approval of your appeal will be subject to penalty and interest.

Please visit the Municipal Property Assessment Corporation (MPAC) About My Property website to learn more about your property, how it was assessed and how it compares to others in your neighbourhood.  There is more information on this site for the property owner than what the Municipality can provide, so this is the best resource for answering your questions about your assessment.  To access your property information, you will need your roll number and access key found on your Property Assessment Notice.  If you do not have this information, you can call the MPAC Customer Contact Centre at 1-866-296-6722 for assistance.

If you have not completed the necessary paperwork required by Agricorp to confirm your eligibility, your assessment will be returned to Residential.  In addition, any changes to the property's ownership, including a company name change or adding / removing an owner for a property classified as a farm, will cause the assessment to change from Farm to Residential and initiate a review of the property classification.  Additional information is available on our Farmland Property Tax page.

Please contact Agricorp regarding farm status on a property.

www.agricorp.com

Toll-Free 1-888-247-4999

TTY 1-877-275-1380

Monday to Friday - 8 a.m. to 4:30 p.m. EST

Please have your Agricorp ID ready when you contact Agricorp.

If you have recently constructed a new home, it is possible that you are making property tax payments based on the value of the land only.  The Municipal Property Assessment Corporation (MPAC) is responsible for the assessment of all properties in Ontario, on which property taxes are based.  The Municipality can only apply property taxes to the assessed value that we have on file.  We have no control over when we receive assessment value on a new property from MPAC, which can take up to several years.  Your home is taxable from the date that it was ready for occupancy.  While your property may not be fully assessed for up to three years, you will be responsible for taxes that apply back to the occupancy date.

In order to prepare for the eventual tax bill, you can estimate the taxes on your new home and prepare for the Supplementary taxes which you will be responsible for.

To estimate the annual taxes on your new home, multiply the purchase price of the home (or approximate current selling price) by the Property Tax rate for residential properties and then subtract the amount already billed and paid for the land portion.  The balance is the estimated annual supplemental bill.

Remember that this amount is a rough estimate only.  Amounts will vary based on the actual assessment value and current year tax rates.  It is recommended that you plan ahead to pay this amount, either in advance of receiving the supplementary bill or by setting the funds aside to pay the bill when you receive it.

Supplementary tax bills are issued by the municipality for new, omitted or updated property assessment based on information provided by the Municipal Property Assessment Corporation (MPAC).  Supplementary taxes are in addition to the amounts already billed for property taxes and can apply to a maximum of three tax years.  If you have received a supplementary tax bill and you are participating in a pre-authorized (PAP) payment plan for payment of your property taxes, the PAP is not recalculated when a supplementary bill is issued.  You will need to make separate payments for the supplementary bill according to the due dates provided on the bill.

Supplementary tax bills are issued in a similar manner as interim or final tax bills and may have one or two installment due dates.  Typically, supplementary taxes are billed any time after the final tax billing has been issued.

Owners who pay their property taxes through their mortgage company will receive an interim and final tax bill to retain for your records.  You can confirm that we have recorded your mortgage company as responsible for your taxes by looking in the top right corner of your tax bill where it will list the Mortgage Company on file.  Your tax bill will also be noted "DO NOT PAY" in the Amount Paid boxes of the remittance stubs.  

Owners who participate in a pre-authorized payment plan (PAP) will receive an interim and final tax bill to retain for your records.  If you participate in the installment plan, the bill provides the amounts to be withdrawn on each due date.  Your tax bill will also be noted "DO NOT PAY" in the Amount Paid boxes of the remittance stubs.

Property owners are responsible to pay property taxes, even if they haven't received their property tax bill.  Late payments will result in a penalty charge of 1.25% of the outstanding taxes, applicable on the first day past the due date.  This charge is applied for the entire month.  Interest of 1.25% will be applied to any outstanding arrears on the first day of each month thereafter.  Penalty and interest charges cannot be waived.  It is the property owner's responsibility to contact the municipality to update their mailing address.  Follow this link to the change of mailing address form.

Tax penalties are calculated and applied in accordance with the Municipal Act and based on a monthly rate. Late payments will result in a penalty and interest charge of 1.25% of the outstanding taxes or fees on the first day following the due date. This charge applies for the entire month. Interest will be charged on tax arrears, at the same rate, on the first day of each calendar month following the late payment.  To avoid incurring penalty and interest, please ensure that your payment is received by the due date. Please note that it can take 2 - 3 business days for electronic payments to be received.  Penalty and interest charges cannot be waived.

Provincial legislation under the Municipal Act provides that charges for the supply of a public utility may be added to the taxes for the property to which the utility was supplied, including the arrears of the tenants of an owner's property.  The Municipality of South Huron does not administer tenant accounts.  It is the property owner's responsibility to ensure that the tenant is paying the water and wastewater charges.  Additionally, unpaid utility charges are a lien on the property, not the owner.

The Municipal Act permits Municipalities to apply amounts for certain public utility fees and charges to the tax roll.  Any amounts that are invoiced by utility providers and unpaid by the user can be applied as a lien on the property taxes and collected in the same manner as taxes on the property.  In addition, these utility amounts, once added to the tax roll can be included in the cancellation price of a property that has been listed for tax sale.  Along with water and wastewater charges, Accounts Receivable amounts and By-Law amounts may be applied to your tax roll as well, if they remain unpaid 30 days after the invoice date.

According to the Municipal Act, Section 398, fees and charges that are imposed by a municipality or local board under the Act for specific services which are added to the tax roll have priority lien status, which means that they form a lien against the property and can be collected in the same manner as taxes.  The municipality has the authority to collect amounts on the property tax account before mortgage companies and financial institutions as well as other levels of government.

Property taxes not paid at the due date will be subject to a penalty of 1.25% on the first day past the due date.  Interest will then be applied each month thereafter at the same rate on any unpaid property taxes or fees outstanding.  Note that interest is not applied to penalty and interest charges.  Properties with two or more years of arrears will be eligible for tax sale registration.  Significant fees apply to this process and all interested parties, including mortgage companies and financial institutions, will be notified.  If the tax lien registration is not addressed, the property can be sold, and the municipality will recover the outstanding tax amounts from the proceeds of the sale.  Before the property has a Tax Arrears Certificate (lien) registered, the municipality attempts to contact the property owner to arrange collection of the outstanding arrears (the onus is on the property owner to ensure that the municipality has the correct mailing address).  If the property owner does not respond to the initial contact, registration of the tax lien will proceed and could lead to the sale of the property.

If you have received a letter with regard to property tax arrears and potential registration for tax sale, please contact the Manager of Taxation & Revenue at 519-235-0310 ext 244 to make arrangements to pay your outstanding property taxes.

The Municipal Act authorizes the Municipality to recover unpaid property taxes through the sale of properties in arrears.

School support information is maintained by the Municipal Property Assessment Corporation (MPAC) for every property in Ontario.  The default designation according to Section 16(4) of the Assessment Act is English-Public unless otherwise requested by the owner or tenant.  The requirements for property owners to indicate their school support are outlined in Section 236 and 237 of the Education Act and more information is available on MPAC's website.  Please note that school support can only be changed annually when the official Property Tax Roll is provided by MPAC. It may take a full year to see your support changed for your property. Changing your school support will have no impact to the education amount levied on your property.

In order to make a name change on a tax bill, it must be registered on title, and we need a copy of the deed that shows the official name change.  Information may also be provided to us by the Municipal Property Assessment Corporation (MPAC).  Our records must match what is registered at the land registry office.  Contact a lawyer about registering a new deed with the name change.

Please complete the Change of Mailing Address form in order to request an update to your mailing address.  Please note that only registered owners of a property can request a change of mailing address.  For account holders with multiple properties or accounts, mailing address changes will impact all accounts linked to their name.

Removing a name from a property tax account or changing ownership is facilitated through a law firm.  The municipal records must match the Municipal Property Assessment Corporation's (MPAC) records and this information comes from the provincial land registry.  In the case where one owner of a jointly owned property has passed away, a lawyer will prepare a survivorship application to register the change with the land registry office.  The Municipality will update its records upon notification from MPAC or by receipt of a copy of the registered document.

The Municipality of South Huron does not determine ownership of properties.  The municipality makes ownership changes utilizing information provided by the Municipal Property Assessment Corporation (MPAC) based on updates made by the Land Registry office. The process can take a few weeks for information to be received and updated by Municipal staff.

Please contact the Finance Dept at 519-235-0310 ext 233 or ext 244 to inquire about the status of your change of ownership if you do not see an update within two months of your ownership change.

Land severances (or consents) are the authorized separations of portions of land to create a new lot(s) or parcel of land.  The Municipal Property Assessment Corporation (MPAC) must assign a new roll and new assessment values to the new parcels.  When a new parcel of land is created, an apportionment is required by MPAC to redistribute the assessment value between the existing and new parcels.  It is important to note that the assessment of the new separate parcels may not reflect the total value of the parcel prior to severance.  It can take some time for MPAC to process the apportionment.  Until the information is provided to the municipality by MPAC and the tax accounts are updated, you will need to continue to make payments as they are billed.  Once the information has been received and processed, you will receive notice of your final bill or credit.  

In the case of a sale of a parcel pending a severance, it is common for lawyers to include a clause in the sale agreement allowing for an adjustment for property taxes once the information is available.  The municipality is not privy to the terms and conditions of sale agreements and does not apportion payments between parties.

No. Pre-authorized payment plans do not transfer to a new property automatically.  You will need to submit a new application for your newly purchased property using a Pre-Authorized Payment Plan Application.

If you are selling your property, you are encouraged to contact our office or submit a PAP Cancellation Form at least 10 business days before the next payment date.

Property owners may direct a PAP cancellation in writing by submitting a PAP Cancellation Form at least 10 business days before the next scheduled payment date.

Please contact the Finance department at 519-235-0310 ext 233 or ext 244 or email tax@southhuron.ca.  We can arrange to have the payment moved to the correct account.

Check the date on your notice.  If the payment was made after the date on the notice, it will not be reflected in the balance.  If payment was made before the date of the notice, please contact us at 519-235-0310 ext 233 or ext 244 to verify that your payment was received.  Please note that payments through your bank may take 2 - 3 business days to be received by the Municipality.

Payments are applied in a manner prescribed by the Municipal Act.  First, payments are applied to the oldest amounts outstanding, beginning with any / all penalty and interest outstanding on the account.  Lastly, payments are applied to any outstanding tax amounts on the account, from oldest to newest.

If your payment was returned, once we receive notification from our financial institution, we will reverse the payment from your property tax roll, apply a fee and advise you by mail.  If your payment was made through a pre-authorized payment plan (PAP), you will receive a letter notifying you that your payment was rejected due to insufficient funds and a fee has been added to your property tax account.  If you do not pay the missed payment, your PAP plan will be recalculated to include it and any penalty. If two consecutive PAP payments are rejected, your participation in the plan will automatically be terminated. Fees for returned payments are charged per the current Fees and Charges By-Law.

Copies of tax bills are available to be ordered, however, the property tax bill does not provide proof of payment.  A confirmation letter can be prepared and provided for this purpose.  Fees for duplicate tax notices or confirmation letters are set per the current Fees and Charges By-Law.  Unless specifically requested by Revenue Canada, you do not need to provide a tax bill with your income tax return.  You require only the property roll number and total amount paid to record on your income tax return.

To order a duplicate tax notice or confirmation letter, please email tax@southhuron.ca or call 519-235-0310 ext 233 or ext 244.

In order to protect the personal privacy of account holders, the Finance Department does not provide information about property tax accounts to third parties such as realtors, lawyers, banks or appraisers.  The Municipality will only release information on tax accounts to property owners and mortgage companies noted in Municipal records as having a recorded interest in the property.

Publicly available property information, which can be found in the Assessment Roll book, is available to a third party without owner consent.  The information in the Assessment Roll book includes the Property Roll number, the Registered Owners Name and Mailing Address, the Assessed Value of the property and the applicable tax classes.  The Assessment Roll book is available upon request at Town Hall, 322 Main St S, Exeter.  Please note that photocopies or photographs of the Assessment Roll book are prohibited.

You, as a registered property owner, can authorize the release of property tax information to a third party by emailing tax@southhuron.ca or by calling 519-235-0310 ext 244.  Please note that you will be asked questions in order to verify your identity.