General Property Tax Information
2010 INTERIM TAX BILLS:
Your 2010 Interim Bill uses the 2010 assessed value, times half of the 2009 tax rate, to calculate your Interim taxes, limited to not more than 50% of the total 2009 billing. If you have received a 50% limiting credit, it will show in the “Special Charges/Credits” area. For properties that have experienced any tax-class changes or assessment increases, any tax increase for 2010 will be reflected on the Final Bill in June. The Final Bill will show your total 2010 tax amount.
DUE DATES: First : Friday, February 26
Second : Wednesday, April 28
PENALTY & INTEREST CHARGES:
On overdue taxes, a 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 until paid. Interest of 1.25% on tax arrears and other charges, is added on the first day of each month until paid.
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 are available at this Tax Office, or at the Assessment Office at 53 Charing Cross St. Forms can also 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 must be given to the Tax Office, on the prescribed form (called #357) in order that an appeal can be prepared and presented to City Council for a tax adjustment. The City obtains the change in assessed value and/or tax class from MPAC in order to calculate the adjustment. Appeals must be filed by the last day of February following the taxation year. (February 28/10 for 2009 taxes.)
SUPPLEMENTARY ASSESSMENTS:
Properties that undergo improvements or additions, or a change in tax class (such as Residential to Commercial), will receive a "NOTICE OF OMITTED OR SUPPLEMENTARY ASSESSMENT" from MPAC. You will then receive an Omitted or Supplementary Tax Bill, after the regular Final Tax Bill has been issued mid-year.
PRE-AUTHORIZED PAYMENT (PAP) PLANS:
Monthly (Regular) plan, for properties with taxes paid up-to-date. This 12-month plan begins December 1 prior to the taxation year, and ends November 1 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. Interest will continue to apply on tax arrears, until they are paid in full.
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
phone: 1-866-296-6722
fax: 1-866-297-6703
website: http://www.mpac.ca
e-mail: enquiry@mpac.ca
Enquiries about your tax bill only, should be made to the:
City of Brantford Tax Office
220 Colborne Street
BRANTFORD, ON
phone: 519 750-1072
fax: 519 770-1259
Any other questions about services provided by the City should be made to the appropriate Department responsible for that service: City Hall main phone 519-759-4150.
http://www.brantford.ca