Understanding Your Property Tax Bill and the Services Supported
Sample Property Tax Bill for Unincorporated Area
For an accessible description of this image click here.
1. Provinicial Land Tax (PLT)
- Social Assistance
- Child Care
- Land Ambulance
- Social Housing
- Public Health
All unincorporated area taxpayers
PLT = PLT Rate × Assessment
- Rates are set by the Province.
- PLT contributes a small portion toward the cost of these services. The Province contributes the rest.
* Includes PLT administration and assessment, planning boards, waste disposal sites and fire suppression on Crown Land, Crown Land management, and Provincial contribution to LRBs and LSBs.
2. Education Tax
- Elementary and Secondary Education
All Ontario property owners EXCEPT those with unincorporated area properties located outside schoolboard areas.
Education Tax =
Education Tax Rate × Assessment
- The Province sets a single residential rate across Ontario.
Local Board Taxes and Levies
3. Local Roads Board Tax
- Road Maintenance and Repair
Taxpayers in Local Roads Boards (LRB)
LRB Tax = LRB Rate × Assessment
- Rates are set by the LRB to raise 1/3 of the costs. The Province provides 2/3 of the costs.
4. Local Services Board Levy
Helps Support any or all of the following:
- Water Supply
- Fire Protection
- Garbage Collection
- Street or Area Lighting
- Public Library Service
- Emergency Telecommunications
Taxpayers in Local Services Boards (LSB)
- A fee or a tax is charged by each LSB to cover the cost of the services it provides.
- Costs may also be partially covered through fundraising and Provincial grants.
Accessible image description:
A sample property tax bill for unincorporated areas is provided to illustrate the provincial taxes and local board taxes and levies that would appear on a typical bill.