Taxes

Id Like To - Interior Right

Property Tax

Next tax due date: March 1, 2023

Property Taxes

The Township of North Dumfries generates property tax bills from all properties within its corporate boundaries including Residential, Commercial, Industrial and Farmlands. The Township is a lower tier municipality which means it collects taxes for the Municipal Services, the Region of Waterloo Services, and School Boards.

The Township annual budget calculates only the Township tax rates, as the Regional and School Board rates are calculated by those independent bodies. To calculate the Township tax rate the municipality calculates the total costs for all services, less any offsetting revenues such as grants, user fees, money borrow or money transferred from reserves. This total is divided by the total weighted assessment of the municipality.

Due dates:

Interim Property Tax Installment

Interim bills were mailed out January 26, 2023. The interim property tax installments are due March 1, 2023 and May 2, 2023.

View the 2023 Interim Property Tax Bill Insert.

Final Property Tax Installment

Final property tax installments are due September 1, 2023 and November 1, 2023. Final bill mail out date: early July.

Tax Rates

The property tax rates do not include area rates, local improvement charges and other charges billed with taxes which may apply. Properties in the commercial, industrial and multi-residential classes may be subject to capping adjustments.

Assessment Information

On March 25, 2020, the Ontario government announced that the 2020 Assessment Update has been postponed. They have indicated that property assessments for the 2023 property tax year will continue to be based on the fully phased-in January 1, 2016 current values. This means your property assessment for the 2023 property tax year will be the same as the 2020 tax year, unless there have been changes to your property.

MPAC is responsible for determining a value on all properties in Ontario. You may contact MPAC at 1-866-296-6722, or visit their website for additional information.

MPAC representatives are available by appointment, please call 1-877-630-8786.

Due Dates for Property Taxes

Tax bills for all properties are issued twice yearly:

Interim Billing

The interim billing is issued in late January and is based on approximately half of the previous year's total taxes. The due dates are the first business days of March and May.

Final Billing

The final billing is issued in late July and levies the total taxes for the calendar year (Assessment x Tax Rate), plus any special area rates and/or local improvement charges, less the interim amount already billed. The due dates are the first business days of September and November.

Failure to receive a tax bill does not relieve the taxpayer from the responsibility for payment, nor from the liability for interest charged. If you receive a tax bill in error, please return it to the Township immediately.

Payment Methods

All payments must be received by the due date or will be considered late and a penalty charge will be applied. Please make cheques payable to the Township of North Dumfries and include the remittance stub with your payment.

Telephone & Internet Banking

Check with your financial institution to register for telephone or internet banking. Use your property roll number when asked for your account number (all 19 digits are required). Search for the payee named "North Dumfries- TAXES"

In Person

Township Office: payments by cheque, cash, or debit at 2958 Greenfield Road during office hours Monday to Friday from 8:30 a.m. to 4:30 p.m., excluding statutory holidays. Please bring your tax bill for receipting purposes.
Overnight Deposit Box: If unavailable during Township office hours, please submit cheque payment in the black deposit box located outside the NDCC main entrance. Please include a remittance stub and a phone number. Do not leave cash payments in the deposit box.

Postdated cheques for the installment due dates are accepted however once submitted, they will not be pulled or returned.

Pre-authorized Payment Plan

The Township offers both monthly or due date pre-authorized payment plans:

Monthly plan enrollment takes place semi-annually. Monthly plan enrollment deadlines are May 31st and November 15th. Payments are withdrawn on the first business day of each month with the amounts calculated to start each year and recalculated when the final billing has been issued.
Due date plan payments are withdrawn on the usual four instalment dates.

Complete a Pre-authorized Payment Enrollment Form and submit it to the Township office. To change or cancel payments, complete and submit a change or cancel pre-authorized payment form. This form must be received in writing, 30 days in advance of the next scheduled withdrawal.

Penalty and/or Interest

A penalty of one and a quarter percent (1.25%) will be added to any late or unpaid balance following a due date and on the first day of each month thereafter. Taxes in arrears after December 31st will be subject to monthly interest charges until paid. Payments received on accounts are applied first toward any outstanding penalty/interest charges, then toward the oldest outstanding taxes.

Other Fees

$55.00 for non-sufficient funds
$10.00 to reprint bill or tax statement (1 year). Contact Finance Staff to order a tax statement.
$55.00 for tax certificates
$10.00 for refund requests (payment made in error)

Changes to Ownership or Mailing Address

If you received a tax bill for a property that has recently sold, please mark "Return to Sender- Property Sold" on the envelope and return it to the Township Office. It usually takes four to six weeks from the date of a sale until the Tax Department receives the necessary paperwork to change the ownership on our files.

To change your mailing address, the Township requires the request in writing, dated and signed. Please complete the following Mailing Address Change Request Form, including the property address and roll number on all correspondence.

Supplementary Tax Billings

A supplementary tax bill will be issued by the Township to reflect the increase in assessed value of your property due to an improvement such as an addition, garage, pool, etc. If you purchased a newly constructed residence or building, the taxes would have been based on the assessed value of the land (lot) only and the supplementary would be for the value of the structure. The value of the improvement is assessed by MPAC and will back date to the date of occupancy or completion up to a maximum of three years. Please be aware that supplementary bills are not on the same billing timetable as our usual billing and the lump sum can be payable in only one installment.

Appeals and Rebates

Assessment appeals should be made directly with MPAC through their Request for Reconsideration application form.

Contact MPAC at 1-866-296-6722, or visit their website. If you are successful in reducing the property's assessment, adjustments to the tax account cannot be processed until after the final billing has been completed.