Taxes

The Township collects property taxes to pay for municipal services. Property tax is generated from all properties including residential, commercial, industrial and farmlands. As a lower-tier municipality, the Township collects taxes for the Region of Waterloo and School Boards.

Property Tax Due Dates

Tax due dates occur each year on the first business day in March, May, September, and November. Failure to receive a tax bill does not exempt the taxpayer from the responsibility for payment or liability for interest charged. If you receive a tax bill in error, please return it to the Township immediately.

Interim Property Tax

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

Final Property Tax

Final property tax bills are due on the first business day in September and November each year. Final bills are mailed in early July each year.

The final billing levies the total taxes for the calendar year.

How is my property tax calculated?

Property tax is calculated by multiplying the assessed value of a property by a tax rate. There are three main components of a property tax bill:

Municipal taxes: collected to cover the costs of supplying municipal services such as roads, facilities, parks, and fire services to name a few. The municipal tax rate is adopted by Township Council.
Regional taxes: collected by the Township and remitted to the Region for services such as waste management, water, and police services, to name a few. The regional tax rate is adopted by the Region of Waterloo.
Education taxes: collected by the Township and remitted to the local school board you support. The education tax rate is set by the provincial government.

Tax Rates

A municipality can set different tax rates for different classes of property such as residential, multi-residential, commercial, and industrial.

To calculate the Township tax rate, revenues from grants, user fees, and other sources is subtracted from the total expenditures. This total is divided by the total weighted assessment of the municipality. The Township of North Dumfries calculates its own tax rate, the Region of Waterloo calculates the Regional Tax Rate, and the provincial government sets the education rate for school boards.

The property tax rate does 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.

Property Assessment

The Municipal Property Assessment Corporation (MPAC) is responsible for determining a value on all properties in Ontario. A weighted assessment value provided by MPAC is used by the Township to calculate its tax rate.

A municipality can set different tax rates for different classes of property, and the main classes include residential, multi-residential, commercial and industrial.

Learn about how my property assessment impacts my property taxes.

Municipal Property Assessment Corporation

How Your Property Tax is Calculated

Review the information for your property and compare it to other properties in your area on MPAC's About My Property website.

MPAC representatives are available by appointment at 1-877-630-8786. Alternatively, contact MPAC at 1-866-296-6722 or visit their website for additional information.

Final Property Tax Installment

The Final Property Tax bill is calculated by multiplying the Property Assessment by the Municipal Tax Rate, adding the Special Area Rate and/or Local Improvement Charges, and subtracting the Interim Property Tax amount already billed.

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

Register with your financial institution for telephone or internet banking. Use your property roll number when asked for your account number (all 19 digits are required). Search for the "North Dumfries - Township Taxes" payee. Please allow at least 4 business days for your bank to process the transaction and send us your payment, this will ensure the payment is received in the office by the due date.

In Person

Township Office: payments by cheque, cash, or debit at 106 Earl Thomson Rd, 3rd Floor during office hours Monday to Friday from 8:30 a.m. to 4:30 p.m., excluding statutory holidays.
North Dumfries Community Complex: Tax payments are accepted Monday to Friday, from 9:00 a.m. to 1:00 p.m. and 2:00 p.m. to 4:00 p.m. 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 Ayr Farmers Mutual Community Centre main entrance at 2958 Greenfield Rd or in the black deposit box located outside 106 Earl Thompson Road 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 installment dates.

Complete a Pre-authorized Payment Enrollment Form and submit it to the Township office. Pre-authorized payments can only be set up on fully assessed properties.

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

Penalty and interest charges of 1.25% will be added to installments not paid by the due date. Further penalty and interest of 1.25% will be added the first day of each month the installment remains unpaid.

Penalty and interest will not be waived for any reason.

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 and/or interest charges, then toward the oldest outstanding taxes.

Tax Certificates, Statements and Other Fees

Tax Certificates

Tax certificate requests must include the following:

Property address
Assessment roll number
Legal description
Current owner name and information
Closing date
File number and law office name
Return address

See the Fees and Charges page for the current fee for a tax certificate.

The fee for the tax certificate request is required in the form of a cheque prior to the release of information. Verbal tax confirmation of all certificates is provided for a period of six (6) months from the date of issue. Mail request and make cheques payable to:

Corporation of the Township of North Dumfries
106 Earl Thompson Rd, 3rd Floor
P.O. Box 1060, Ayr, ON N0B 1E0

Tax Statements

Requested for financial institutions, lawyers or income taxes, can only be obtained by a property owner.

1. Go into the office with photo ID and pay $10.00, the counter staff will print a tax statement for you.

2. E-transfer payment of $10.00 to The Township of North Dumfries –payments@northdumfries.ca

Indicate in the notes of the e-transfer your name and what you are paying.

After sending the e-transfer please email to the same email address the below information completed. Please provide a copy of your ID for confirmation of your request, (cover any Drivers Lic # leaving only the name / address/photo visible) Staff will email a pdf copy of your tax statement by the end of the following business day.

Property Owner Names :

Address :

Roll # :

Phone # :

Payment amount : $ 10.00 TAX STATEMENT

Other Fees

Please view the Township's Fees and Charges page for the current Tax Fees.

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.

Visit Municipal Property Assessment Corporation (MPAC) website to update mailing address for assessment notices.

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 the MPAC 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.

Tax Sale

What is a Tax Sale
The Municipal Act, 2001 sets out the circumstances under which the Corporation of the Township of North Dumfries may sell a property for unpaid property taxes. If property taxes remain unpaid for the two years preceding January 1 of any year, the Township may register a Tax Arrears Certificate against the property’s title. These timelines apply to both residential and non-residential properties.

Notification of a Tax Arrears Certificate
A Tax Arrears Certificate is registered if property taxes are not paid for two years prior to January 1st of any year.

A Tax Arrears Certificate indicates that the property will be sold if all the taxes, penalties, interest and reasonable costs incurred by the Township are not paid within one year of registration of the certificate. This amount is referred to as the cancellation price. The Township cannot accept partial payments after a Tax Arrears Certificate is registered but may authorize an extension agreement within one-year.

Once the Tax Arrears Certificate has been registered, the Township will send notice by registered mail to:

- All owners listed on title
- Interested parties on title including
  - Mortgage holders/banks
  - Execution of creditors who hold a registered court judgement or writ of execution against the taxpayer

Cancellation Price
The cancellation price is the amount equal to:

- All tax arrears owing in respect to the property
- All current real property taxes owing
- Accrued interest and penalties
- All reasonable costs incurred by the Township after the Treasurer becomes entitled to register a Tax Arrears Certificate under section 371 of the Municipal Act, 2001

The cancellation price may be paid at any time up to the point when:

- The property is transferred by tax deed to a successful tenderer, or
- The property is vested in the Town following an unsuccessful tax sale

Process Timeline
The tax sale process is initiated by the registration of a tax arrears certificate in the land registry office. In the event the cancellation price is not paid before the expiry of the one-year redemption period, these properties can be disposed of by either public auction or public tender. Advertisements will be published in the local newspapers for four consecutive weeks.

Tax Sale Tender Information
Information to follow.