General Property Tax Information 

City of Brantford Tax Services

Monday to Friday: 8:30 a.m. - 4:30 p.m. (holidays excluded)
Brantford City Hall, 100 Wellington Square, Brantford ON, N3T 2M2
Phone: 519-759-4150
Email: tax.info@brantford.ca

2018 FINAL TAX BILLING

DUE DATES:      First:  Friday, June 29 
                              Second:  Wednesday, September 5

YOUR 2018 TAXES:

are calculated by applying the appropriate percentage tax-rate below to the current value assessment (CVA) of your property. A general re-assessment was done by MPAC for the 2017 Taxation Year. This is the second year of a four-year phase-in of assessment increases.  For additional assessment information, go to www.mpac.ca .

PROPERTIES ANNEXED FROM THE COUNTY OF BRANT JANUARY 1, 2017:

If your property was located in the County of Brant in 2016 and is now located in the City of Brantford due to the annexation that took effect January 1, 2017, then your municipal share of property taxes is being phased in from County rates to City rates.  For 2018, the municipal share of taxes is calculated as the 2018 assessment multiplied by the rate charged in 2017 increased by the 2017 Municipal Levy Change, which is 4.08%.  Taxes are initially calculated at the City’s tax rate and then a credit reduces the taxes to the correct amount for 2018.  This credit can be found in the “Special Charges/Credit” section of the tax bill.  The credit is calculated by subtracting the 2018 tax rate for annexed properties from the 2018 City tax rate and multiplying the difference by the 2018 assessment for the property.  Below is the calculation of adjustment factors for the majority of affected properties:

Tax Class                Annexation 2018 Rate City 2018 Rate  Adjustment Factor
                                                                                            (multiply by assessment)

Residential(RT)         0.925881%                  1.191545%       0.265664%
Commercial(CT/XT)   1.768434%                  2.155267%       0.386833%
Comm Vacant(CU)    1.149480%                  1.508687%       0.359207%
Farm(FT)                   0.231474%                  0.297886%       0.066412%

Annexed properties that changed ownership in 2017 will have their 2018 property taxes calculated using the City’s 2018 tax rate for the applicable tax class.

PROPERTY TAX DEFERRAL PROGRAM FOR LOW-INCOME SENIORS AND LOW-INCOME PERSONS WITH DISABILITIES:

Applications are available at City Hall.  Tax increases over $100 can be deferred by eligible persons. 

PRE-AUTHORIZED PAYMENT (PAP) PLANS:

“Monthly” (Regular) plan, for properties with taxes paid up-to-date.  Applicants can choose either the 1st or 15th of the month for their payment.  This 12-month plan begins in December prior to the taxation year, and ends in November of the taxation year. 

“Due-Date” plan, meaning your four regular instalments will be deducted from your bank account on each of the four due-dates as shown on your tax bills.

“Self-Directed” plan, for properties that have taxes in arrears, or for those who wish to specify a certain amount.  You would have your taxes deducted monthly for an amount which you choose.  This would be processed on the last banking day of each month.  It is primarily used by those who now give us post-dated cheques, and also by those who have arrears, and cannot join the regular Monthly PAP Plan.  Penalty & interest will continue to apply on tax arrears, until they are paid in full.

Application forms are available at City Hall, or on the City website: www.brantford.ca.

PAYMENT OPTIONS:

PAYMENT IN PERSON :  At City Hall: 100 Wellington Square. An after-hours drop-box is located to the left of the front entrance.  Please do not put cash in the drop-box.  Post-dated cheques and the payment-stubs for both instalments can be left early to avoid missing the due-dates.

BY MAIL :  To P.O. Box 515, Brantford, ON  N3T 6L6.  Late mail is subject to late penalty.  To avoid late-payment penalties, your mailed payment must arrive in our office on or before the due-date. 

BANKS, CREDIT UNIONS, etc.:  Payments may also be made at your own financial institution, on or before the due date.  Check for various ways you can pay your property tax bill with them.  They may charge a fee for their services. 

INTERNET BANKING:  Payment can be made through on-line banking using your account number. Please pay at least two days before the due date to ensure we have your payment in time.

PENALTY & INTEREST CHARGES:

A late penalty of 1.25% will be added on the day of default of any instalment, plus 1.25% on the first day of each month thereafter.  On other arrears and additions, interest of 1.25% is added on the first of each month. The current charge for a returned cheque or PAP payment is $40.00, plus applicable penalty & interest.

FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE OWNER FROM THE OBLIGATION TO PAY TAXES WHEN DUE. Municipal Act, 2001 s.343(10)

SUPPLEMENTARY ASSESSMENTS:

Properties that undergo alterations, additions, or a change in tax class (e.g. Residential to Commercial) will receive a “NOTICE OF SUPPLEMENTARY (or OMITTED) ASSESSMENT“ from the assessment office (MPAC), as per the Assessment Act, 1990, s.33 & 34.  You will then receive a Supplementary or Omitted Tax Bill, after the regular Final Tax Bill has been issued.  For newly constructed homes or buildings, it can take up to three years for the assessment to be given to the City, but taxes are payable from the date it is ready for occupancy or possession.  Please plan ahead by setting aside funds for these potentially large retroactive tax billings.  You can set-up PAP payments to start paying ahead of time against these future billings.  Please call this office for details and an estimate of payments.

ASSESSMENT & TAX APPEALS:

Where you feel that the assessment of your property is incorrect, appeals can be made to the Municipal Property Assessment Corporation (MPAC).  This information is outlined on the last Assessment notice you received.  Appeal forms can be downloaded from www.mpac.ca.

Where there is a change in the status of your property due to damage by fire, demolition, change in use, etc., notice in writing on the required form must be given to the Tax Office.  The appeal is forwarded to MPAC for their review, then presented to City Council for approval. Appeals must be filed by the last day of February following the Taxation year. (Municipal Act, 2001 s.357 )

TAX SALE LEGISLATION:

If your property taxes are in arrears for all or part of two (formerly 3) years as at January 1, it is subject to the Municipal Act, 2001, Part XI - Sale of Land for Tax Arrears, and subject to our fees and costs for all notices sent to inform you of this matter.

FOR MORE INFORMATION:

Enquiries about your property's current value assessment (CVA) should be made to the Municipal Property Assessment Corporation, P.O. Box 9808, TORONTO, ON M1S 5T9 ( www.mpac.ca ) (phone: 1-866-296-6722); (fax: 1-866-297-6703) or (e-mail:  enquiry@mpac.ca ). 

Enquiries about your tax bill only, can be made in person at City Hall, 100 Wellington Square; by phone (519-759-4150), fax (519-770-1259) or e-mail (tax.info@brantford.ca). 

For more City information, visit our website at  www.brantford.ca

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