Pre-Authorized Payment Plan dates indicated are for those property owners who are current with their property taxes (non-arrears). A separate PAP plan is available to those taxpayers who have fallen into arrears and require assistance in getting current. Taxpayers in this situation are encouraged to contact Administration who will assist on a case-by-case basis.

Supplemental and Omitted Tax Bills

Following the completion of the final billing process, Administration is required to complete up to seven (7) additional billing cycles which reflect updated assessment information received from MPAC. These are known as supplemental and omitted assessments and reflect changes to property assessment values since the return of the roll in December 2019. Changes can include additions, demolitions, property severances and/or consolidations and new construction and can be retroactive applied to two previous tax years. The due dates set for these billings typically fall in line with one of the scheduled dates above with the last date no later than December 31, 2020.

Late Payment Charges

Council, by way of by-law, must resolve the rate to be used where there is non-payment of property taxes. The topic of late payment charges has been heavily debated in past years and can be contentious in terms of balancing the request to assist property owners who have fallen behind in their taxes against the need for the municipality to exercise prudent fiscal management. Administration has previously and consistently recommended to Council the retention of the existing rates for late payment charges as such charges represent a fundamental component of a strong collection system and secure the ongoing and continued timely payment of property taxes which thereby safeguards the ability of the Corporation to fund municipal services. No changes to the existing rates have been recommended for 2020.

Financial Assistance through Property Tax Relief

It is acknowledge that many taxpayers will be seeking some form of property tax relief as a result of business closures and loss of employment experienced during this recent period. Administration in conjunction with various municipal associations are looking at this topic. At this time it is too early to determine what the financial impact will be for taxpayers and what if any financial assistance will be available from the Federal and Provincial levels of government. Early indications are that any type of financial assistance program should not be included with existing property tax rebate and relief programs as allowed under the Ontario Municipal Act. As Council is aware, some of those programs, such as the vacancy rebate program, have been eliminated at the Provincial level and many municipalities are in the process of complete elimination or phasing out the program. In addition, those programs were established without the knowledge of recent events and may or may not provide for the intended outcome. As such it is the general view of municipal finance professionals that any tax relief should be very carefully considered at such time as we have a full understanding of the impacts of this challenging economic period so as to ensure it achieves the desired results and targets those sectors that are in most need. As such, at a later date and as a separate matter, Administration will be bringing forward further information and possible options for City Council to consider as it relates to potential financial assistance through property tax relief.