Overview

The Provincial Land Tax (PLT) is the property tax paid in unincorporated areas of Northern Ontario outside municipal boundaries. The Province collects the PLT to help fund important community services, such as policing, land ambulance, public health, and social services, on behalf of unincorporated areas.

Calculating Provincial Land Taxes

To calculate the provincial land tax portion of your tax bill, you will need your most recent property assessment notice from the Municipal Property Assessment Corporation.

The calculation is: 

Municipal Property Assessment Corporation

A graphic with three blue icons: a tax rate document, a house representing assessed value, and a tax document representing Provincial Land Tax. The formula reads: Tax Rate multiplied by Assessed Value equals Provincial Land Tax.

Provincial Land Tax rates

Provincial Land Tax rate is set by the Minister of Finance through Ontario Regulation 224/09 under the Provincial Land Tax Act, 2006.

PLT rates for individual property classes are shown in the table below:

Property classPLT rate (per $100,000 of assessed value)
Residential$250
Commercial$300
Industrial$300

Managed forest and farm properties are taxed at 25% of the residential PLT rate.

For information on the Provincial Land Tax Review please contact us.

Your Provincial Land Tax bill

Each year, you may receive two tax bills: an interim bill and a final bill.

The interim tax bill, based on 50% of the previous year's total tax bill, is usually issued in February or March with two instalment dates.

The final tax bill is usually issued in June with two instalment dates.

In addition to Provincial Land Tax, your property tax bill may also include charges such as education property tax, local roads board tax, and local services board levies. To learn more about what is included on your Provincial Land Tax bill, visit:

Questions about your tax bill

Contact the Provincial Land Tax Office in Thunder Bay (plt@thunderbay.ca) with questions about your property tax account(s), payment(s), tax certificate(s), bill or any other general inquiry:

Paying your tax bill

You can make arrangements to pay your tax bill:

  • At a financial institution
  • At the Provincial Land Tax Office located at 500 Donald St. E. in Thunder Bay
  • Through internet banking services
  • Through touchtone telephone banking services
  • By sending a cheque or money order payable to the "City of Thunder Bay" to:
    Provincial Land Tax
    PO Box 58    
    Thunder Bay ON P7C 0A5

If you are paying by cheque or money order, please ensure your 19 digit tax roll number is clearly identified on the cheque or money order. If it is not, your payment cannot be processed and may be subject to late payment penalty and interest charges. A $35 fee will be charged to your account for a cheque which is non-negotiable due to non-sufficient funds.

To have your mortgage company or financial institution pay your tax bill on your behalf, send them a copy of your tax bill.

Pre-payments

If you make an early payment, your account will be credited with the amount paid as of the receipt date of the payment. However, if the amount paid does not cover the full amount of the bill, there may be an outstanding balance on your account.

Penalties on taxes you owe

A penalty is charged on unpaid tax on the day after the tax was due. Further penalties are charged on the first day of each month for the remainder of the year or until the property tax is paid, whichever comes first.

The first penalty charge is calculated by multiplying the amount of property tax that is unpaid at the end of the due date by 1.25%. On the first day of each month for the remainder of the year, subsequent penalties are calculated by multiplying the amount of property tax that remains unpaid at the end of the previous month by 1.25%.

Interest on taxes you owe

Interest is charged on unpaid tax beginning the year after the year in which the unpaid tax was due. Interest is payable on the first day of each month, commencing January 1, until the property tax is paid. It is calculated by multiplying the amount of property tax that remains unpaid at the end of the previous month by 1.25%.

Tax relief

You may be eligible to apply for a rebate or deferral of Provincial Land Tax:

Learn more about the Ontario Senior Homeowners’ Property Tax Grant.

Assessment information, tax certificates and forms

About your property assessment

Contact the Municipal Property Assessment Corporation with questions about your property assessment at 1-866-296-6722 or TTY: 1-877-889-6722.

About ordering a tax certificate for a property

To order a tax certificate, follow these steps:

Send your completed application by mail to:

Ministry of Finance
Provincial Land Tax
PO Box 58    
Thunder Bay ON P7C 0A5

Forms