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Provincial Land Tax

Learn about the property tax paid in unincorporated areas of Northern Ontario outside municipal boundaries, collected to help fund community services.

Learn about the property tax paid in unincorporated areas of Northern Ontario outside municipal boundaries, collected to help fund community services.

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.

Provincial Land Tax Review 

A review of the Provincial Land Tax was announced in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT rates in unincorporated areas. The review involved consultations with property owners, northern municipalities and business stakeholders.

A review of the Provincial Land Tax was announced in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT rates in unincorporated areas. The review involved consultations with property owners, northern municipalities and business stakeholders.

The final phase of PLT reform was announced in 2017. This included confirming that the tax rate for all unincorporated residential properties, both inside and outside school board areas, would be $250 per $100,000 of assessed value. The remaining PLT rate adjustments were phased-in over four years, beginning in 2018.

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

Property Class

PLT rate (per $100,000 of assessed value)

Residential (inside and outside school board areas)

$250

Commercial

$300

Industrial

$300

Managed forest and farm properties will continue to be taxed at 25 per cent of the residential PLT rate.
For more information on the Provincial Land Tax Review please contact us.

Calculating the tax

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:

Tax rate Assessed value PLT Provincial land tax

What is included in the 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 per cent 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, charges for education tax, local roads board tax, and local services board levies may also appear on your bill.

Additional information about what is included on your PLT bill can be found at the link below:

Questions about your tax bill

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

  • Local Calls: 1 807 625-2122
  • Toll Free: 1 866 400-2122
  • Teletypewriter: 1 888 321-6774

PLT Payments

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 provincial land 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 per cent. 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 per cent.

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 per cent.

Tax relief

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

For more information about the Ontario Senior Homeowners’ Property Tax Grant, click here.

Administrative Information

Where to get more information:

About your property assessment

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

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
Provinical Land Tax
PO Box 58
Thunder Bay ON P7C 0A5

Forms

Updated: March 28, 2022
Published: March 28, 2022