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Municipal Act, 2001

ONTARIO REGULATION 75/01

TAX MATTERS — PROPERTY TAX BILLs

Consolidation Period:  From May 11, 2017 to the e-Laws currency date.

Last amendment: O. Reg. 135/17.

This is the English version of a bilingual regulation.

Application of regulation

1. (1) This Regulation sets out the form and content required for tax notices under section 343 of the Act.  O. Reg. 301/03, s. 2 (1).

(2) A tax notice set out in Schedule 1, 2 or 3 may be provided in English only, in French only or bilingually. O. Reg. 216/15, s. 1.

Tax notices required

2. (1) Tax notices for all classes of properties shall include the information required under sections 3 to 9, presented in Schedule 1 in the areas of that Schedule required by those sections, in accordance with those sections.  O. Reg. 75/01, s. 2 (1).

(2) Tax notices for properties classified in the residential property class, farm property class, the managed forests property class or the pipe line property class shall also include the information required under sections 10 to 14 with respect to tax changes, presented in the areas of Schedule 2 required by those sections, in accordance with those sections.  O. Reg. 75/01, s. 2 (2); O. Reg. 301/03, s. 3 (1).

(3) A tax notice may set out Schedules 1 and 2 on the same page and, if it does, the information required under section 11 need not be included.  O. Reg. 75/01, s. 2 (3).

(4) Tax notices for properties classified in the multi-residential property class, the commercial classes or the industrial classes to which Part IX of the Act applies shall also include the information set out in sections 15 to 19 with respect to property tax calculations, presented in the form set out in Schedule 3, in accordance with those sections.  O. Reg. 75/01, s. 2 (4); O. Reg. 324/01, s. 1; O. Reg. 301/03, s. 3 (2).

(5) A tax notice may set out Schedules 1 and 3 on the same page and, if it does, the information required under section 16 need not be included.  O. Reg. 75/01, s. 2 (5).

(6) A tax notice may set out Schedules 2 and 3 on the same page and, if it does, the information set out in both schedules need not be included twice.  O. Reg. 75/01, s. 2 (6).

(7) A tax notice may set out Schedules 1, 2 and 3 on the same page and, if it does, the information required under sections 11 and 16 need not be included.  O. Reg. 75/01, s. 2 (7).

(8) Unless otherwise specified in this Regulation, the tax notices shall include all the headings, words and notes that appear in Schedules 1, 2 and 3 and the appropriate year shall be inserted where “YYYY” appears. O. Reg. 75/01, s. 2 (8); O. Reg. 216/15, s. 2.

Tax Notices for All Classes of Property — Schedule 1

Identifying information

3. (1) The following bill identifier information shall be in the following areas, as set out in Schedule 1:

1. The name of the issuing municipality, in area “1.1”.

2. The words “tax bill” shall be prominently set out, in area “1.2”.

3. The nature of the bill and the taxation year to which it applies, in area “1.3”.  For example, “Final 2001”.

4. The date that the notice is given, in area “1.4”.  O. Reg. 75/01, s. 3 (1); O. Reg. 216/15, s. 3.

(2) The following taxpayer and property identifying information shall be in the following areas, as set out in Schedule 1:

1. The assessment roll number, in area “2.1”.

2. Any applicable municipal account identification information, in area “2.2”.

3. Any information about mortgages and mortgage firm information, in area “2.3”.

4. Mailing information, in area “2.4”.

5. The legal owner and legal description of the property and the civic address of the property, if available, in area “2.5”.  O. Reg. 75/01, s. 3 (2).

Assessment, municipal tax and education tax information

4. (1) The following assessment information shall be included in the following areas, as set out in Schedule 1:

1. The tax class or tax class code for the property or portion of property that is the subject of the bill, in area “3.2.1”.  It shall match the code for that property or portion as listed on the assessment notice and a separate code shall be listed for each property or portion of property that is treated separately on the bill.

2. The value of each property or portion of property that is the subject of the bill, in area “3.2.2” opposite the code for that property or portion of property.  O. Reg. 75/01, s. 4 (1).

(2) The following municipal tax information shall be in the following areas, as set out in Schedule 1:

1. A heading identifying the levying municipality, in area “3.3.1”.  The heading may set out “municipal levies” or its French equivalent or substitute for the word “municipal” the name, municipal status or tier level of the levying municipality, as in “London Levies”, “City Levies” or “Lower-tier Levies” or their French equivalents.

2. A description of each rate for municipal purposes applied to the property or portion of property set out and labelled separately, in area “3.3.2”.  A code may be set out instead of a full description if the tax bill package also includes a document providing a full description for each code.

3. The municipal tax rate that corresponds to each description set out in area “3.3.2”, opposite to the description, in area “3.3.3”.

4. The amount to be paid for municipal purposes, based on each rate, in area “3.3.4”.

5. The sum of all amounts payable for municipal purposes, in area “3.3.5”.

6. A municipality within a two tier structure shall list the lower and upper-tier rates and levies separately. Such a municipality may use separate columns for the two tiers so long as the columns are set out and labelled in accordance with paragraphs 1 to 5.  O. Reg. 75/01, s. 4 (2).

(3) The following education tax information shall be included in the following areas of Schedule 1:

1. The rate applied to the property or portion of property for education purposes, in area “3.4.1”.

2. The amount to be paid for education purposes, based on each rate, in area “3.4.2”.

3. The sum of all amounts payable for education purposes, in area “3.4.3”.  O. Reg. 75/01, s. 4 (3).

Special charges and credits

5. The following information about special charges and credits shall be set out in the following areas of Schedule 1:

1. A description of each charge or credit, in area “4.2.1”.

2. The amount of each charge or credit, in area “4.2.2” opposite to the description in area “4.2.1”, with the charges set out as positive amounts and the credits set out as negative amounts.

3. The sum of the charges and credits, in area “4.2.3”.  O. Reg. 75/01, s. 5.

Current value assessment phase-in adjustment

6. (1) Any of the following current value assessment phase-in adjustments for the residential property class, the farm property class, the managed forests property class or the pipe line property class shall be set out in the area 5.0 of Schedule 1:

1. The taxes that would have been levied, but for the phase-in, calculated using full current value assessment.

2. The number of years of the phase-in program.

3. The current year’s phase-in adjustment.

4. The current year’s adjusted taxes.  O. Reg. 75/01, s. 6 (1); O. Reg. 301/03, s. 4.

(2) The municipality may also set out in area “5.0” any other details with respect to calculating the phase-in it considers appropriate.  O. Reg. 75/01, s. 6 (2).

Summary information

7. (1) The following summary information shall be set out in the following areas of Schedule 1:

1. The word “Summary”, in area “6.1”.

2. The tax levy subtotal for municipal and education, in area “6.2.1”.

3. Any special charges and credits applicable to the tax treatment of the property or portion of property that is the subject of the tax bill, in area “6.2.2”.

4. If there is a phase-in under section 318 of the Act, the same heading used under paragraph 3 of subsection 6 (1), in area “6.2.3”.

5. The current year’s tax cap adjustment, in area “6.2.4”.

6. The current year’s final taxes, in area “6.2.5”.

7. The interim billing, in area “6.2.6”.

8. The total amount due, in area “6.2.8”.  O. Reg. 75/01, s. 7 (1); O. Reg. 301/03, s. 5; O. Reg. 216/15, ss. 4, 5.

(2) A municipality may also include the past due or credit amount, as of a specified date, in area “6.2.7”, in its discretion.  O. Reg. 170/01, s. 1.

Instalment and payment information

8. The following information shall be set out below or on either side of the designated areas of Schedule 1:

1. A list of all instalments, identifying the amount and the due date for each instalment.

2. The municipality’s interest and penalties policy for late payments and overdue accounts.

3. Any other information concerning payments or account information.  O. Reg. 75/01, s. 8; O. Reg. 170/01, s. 2.

Payment stubs

9. Payment stubs shall be set out at the bottom or on either side of Schedule 1 or on a separate page and shall contain the following information set out in any manner:

1. The roll number of municipal account number for identification purposes.

2. The amount to be paid.

3. The due date for that amount.

4. The name of the issuing municipality.  O. Reg. 75/01, s. 9; O. Reg. 170/01, s. 3.

Explanation of Tax Changes — Schedule 2 Residential, Farm, Managed Forests and Pipe Line Classes

Heading

10. (1) The heading “Explanation of Tax Changes” shall be prominently displayed at the top of Schedule 2.  O. Reg. 75/01, s. 10 (1); O. Reg. 216/15, s. 6.

(2) Immediately below the heading, the years to be compared shall be identified.  O. Reg. 75/01, s. 10 (2).

(3) The property class or classes of the property or portion of property shall be set out in area “1.1”.  O. Reg. 75/01, s. 10 (3).

Identifying information

11. The following identifying information shall be set out in the following areas of Schedule 2:

1. Clear identification of the issuing municipality, in area “1.2”.

2. The assessment roll number, in area “1.3”.

3. The name of the legal owner, in area “1.4”.

4. The owner’s civic or mailing address, in area “1.5”.

5. The legal description of the property, in area “1.6”.  O. Reg. 75/01, s. 11.

Tax change summary information

12. The following tax change summary information shall be set out in the following areas of Schedule 2:

1. The amount of the previous year’s final levies, in area “2.1”.

2. The amount of the current year’s final levies, in area “2.2”.

3. The difference between the amounts set out in paragraphs 1 and 2, showing clearly whether the change is positive or negative, in area “2.3”.  O. Reg. 75/01, s. 12; O. Reg. 170/01, s. 4.

Explanation of tax changes

13. The following information explaining the tax changes shall be set out in the following areas of Schedule 2:

1. The amount of the previous year’s final levies, in area “3.1”.

2. The amount of the previous year’s annualized taxes, in area “3.2”.

3. The amount of the current year’s levy change, showing clearly whether the change is positive or negative, in area “3.3”.

4. If the municipality is part of an upper-tier municipality, the amount of the current year’s levy change for the upper-tier municipality, in area “3.4”.  If it is not, this item shall not be included in the tax notice.

5. The amount of the current year’s provincial education levy change, in area “3.5”.

6. The amount of the change in the tax that is attributable to the impact of current value reassessment, in area “3.6”.

7. The amount of the current year’s final levies, in area “3.7”.  O. Reg. 75/01, s. 13; O. Reg. 170/01, s. 5; O. Reg. 301/03, s. 6; O. Reg. 66/17, s. 2.

Current year’s levy change

13.1 For the purposes of paragraph 3 of section 13, the amount of the current year’s levy change for a property is determined by subtracting the product of the notional tax rate determined under subsection 13.2 (1) and the assessment of the property for the current year from the amount of the current year’s final levies as described in paragraph 2 of section 12. O. Reg. 66/17, s. 3.

Notional tax rate

13.2 (1) For the purposes of section 13.1, the notional tax rate for a property is determined in accordance with the following rules:

1. For every general or special municipal levy for the previous year that applied to property in the municipality, determine the previous year’s levy amount under subsection (2).

2. For each levy, determine the total weighted assessment for the municipality by adding the weighted assessment for the taxation year, as determined under subsection (10), for each property class to which the levy applied.

3. For each levy, determine the residential rate to raise the previous year’s levy by dividing the previous year’s levy amount, referred to in paragraph 1, by the total weighted assessment determined under paragraph 2.

4. For each levy, determine a class rate to raise the previous year’s levy for each property class for the taxation year by multiplying the residential rate to raise the previous year’s levy, as determined under paragraph 3, by the tax ratio for the property class for the taxation year.

5. For each property, the notional tax rate to raise the previous year’s levies is the sum of the class rates to raise the previous year’s levy, as determined under paragraph 4, for each levy that applies to the property. O. Reg. 66/17, s. 3.

(2) For the purposes of paragraph 1 of subsection (1), the previous year’s levy amount shall be determined in the following manner:

1. Apply the tax rate for the previous year for each general or special municipal levy to the total assessment for property to which the levy applied as determined under subsection (3).

2. The previous year’s levy amount is the sum of the amounts determined under paragraph 1 for the property classes. O. Reg. 66/17, s. 3.

(2.1) For the 2017 taxation year, the tax rate for the previous year for each general or special municipal levy for the commercial property class shall be used as the tax rate for the previous year for each general or special municipal levy for the landfill property class for the purposes of paragraph 1 of subsection (2). O. Reg. 135/17, s. 1.

(3) For the purposes of paragraph 1 of subsection (2), the total assessment for property to which the levy applies is determined by taking the sum of the assessments for the previous year for each property to which the levy applies and adjusting for the sum of changes in assessment that would produce the changes in municipal taxes referred to in paragraphs 2 and 3 of subsection 318 (6) of the Act. O. Reg. 66/17, s. 3.

(4) Subject to subsection (5), a municipality, other than a lower-tier municipality, may pass a by-law in a year opting to have subsections (7) to (9) apply for the year. O. Reg. 66/17, s. 3.

(5) Before passing a by-law under subsection (4), a municipality shall send a copy of its projected calculations for the year under subsections (7) to (9) to the Minister of Finance. O. Reg. 66/17, s. 3.

(6) An upper-tier municipality may, by by-law passed before February 28 of the year, or before April 30 if the year is 2017, delegate to each of its lower-tier municipalities the authority to pass a by-law under subsection (4) in respect of levies for lower-tier purposes. O. Reg. 66/17, s. 3.

(7) A municipality that has passed a by-law under subsection (4) shall adjust the total assessment for property in a property class in the municipality as determined under subsection (3) so that the total assessment for property in a property class in the municipality excludes changes to the tax roll for the previous year resulting from one or more of the following events, except as provided by subsection (8):

1. A correction under subsection 32 (1.1) of the Assessment Act.

2. An assessment under subsection 32 (4) of the Assessment Act.

3. A reconsideration under section 39.1 of the Assessment Act.

4. An appeal under section 40 of the Assessment Act.

5. An application under section 46 of the Assessment Act. O. Reg. 66/17, s. 3.

(8) Subject to subsection (9), if an event listed in paragraphs 3 to 5 of subsection (7) changes the assessed value of a property because of one of the following types of changes, the change to the assessed value of the property shall, despite subsection (7), be included in the total assessment for property in the property class:

1. A change with respect to which an additional assessment of land is made under section 33 or 34 of the Assessment Act.

2. A change to the state or condition of land that results in the assessment made under section 36 of the Assessment Act for the taxation year differing from the assessment for the previous taxation year.

3. A change in the classification of land, except under section 30, 34 or 38 of Ontario Regulation 282/98 (General) made under the Assessment Act.

4. A change in the status of land from taxable to tax-exempt or vice-versa.

5. A change in the valuation approach with respect to whether land is eligible for assessment under section 19.0.1 of the Assessment Act. O. Reg. 66/17, s. 3.

(9) A change to the assessed value of a property referred to in subsection (8) shall be excluded from the total assessment for property in the property class if the current value of the property for the previous taxation year immediately preceding the first year to which the most recent general reassessment applied is also changed under section 39.1, 40 or 46 of the Assessment Act. O. Reg. 66/17, s. 3.

(10) For the purposes of paragraph 2 of subsection (1), the weighted assessment for the taxation year for each property class to which the levy applies is calculated by using the formula,

C × D

in which,

  “C” is the sum of the assessments for the taxation year for properties to which the levy applies in the property class to which the levy applies,

  “D” is the tax ratio for the property class for the taxation year.

O. Reg. 66/17, s. 3.

(11) For the purposes of subsection (10), the assessment for a taxation year for a property in a property class shall be reduced by the same percentage of the assessment as the percentage reduction, if any, under section 313 of the Act in the tax rate applicable to the property for the taxation year. O. Reg. 66/17, s. 3.

(12) Despite paragraph 5 of subsection (1), if the Municipal Extra Territorial Tax Act applies to the property, the previous year’s notional tax rate is the sum of the class rates for the previous year, as determined under paragraph 4 of subsection (1), for the applicable property class. O. Reg. 66/17, s. 3.

No other information

14. No other information field shall be added to Schedule 2.  O. Reg. 75/01, s. 14.

Explanation of Property Tax Calculations — Schedule 3 Multi-Residential, Commercial and Industrial Classes

Heading information

15. (1) The heading “Explanation of Property Tax Calculations” shall be prominently displayed at the top of Schedule 3. O. Reg. 75/01, s. 15 (1); O. Reg. 216/15, s. 7.

(2) Immediately following the heading, the current tax year shall be identified.  O. Reg. 75/01, s. 15 (2).

(3) The property class or classes of the property or portion of property shall be set out in area “1.1”. O. Reg. 75/01, s. 15 (3); O. Reg. 216/15, s. 8.

Identifying information

16. The following identifying information shall be set out in the following areas of Schedule 3:

1. Clear identification of the issuing municipality, in area “1.2”.

2. The assessment roll number, in area “1.3”.

3. The assessed owner, in area “1.4”.

4. The owner’s civic or mailing address, in area “1.5”.

5. The legal description of the property, in area “1.6”.  O. Reg. 75/01, s. 16.

Tax and billing summary information

17. (1) The following tax and billing summary information shall be set out in the following areas of Schedule 3:

1. The taxes for the current year, if the limits set out in Part IX of the Act do not apply, calculated using full current value assessment, in area “2.1”.

2. The current year’s adjusted taxes, in area “2.2”.  O. Reg. 75/01, s. 17 (1); O. Reg. 170/01, s. 6; O. Reg. 301/03, s. 7.

(2) The summary information set out in subsection (1) may be set out separately for the commercial classes, the industrial classes and the multi-residential property class.  O. Reg. 75/01, s. 17 (2).

Explanation of tax calculation

18. (1) The following tax calculation information shall be set out in the following areas of Schedule 3:

1. The total amount specified under area “2.1”, in area “3.1”.

2. The annualized taxes for the previous year, in area “3.2”.

3. The tax cap amount for the year, in area “3.3”.

4. The change in the provincial education levy, in area “3.4”.

5. The change in the municipal levy, in area “3.5”.

6. The adjusted taxes for the year, in area “3.6”.  O. Reg. 75/01, s. 18 (1); O. Reg. 170/01, s. 7.

(2) The summary information set out in subsection (1) shall be set out separately for the commercial classes, the industrial classes and the multi-residential property class.  O. Reg. 75/01, s. 18 (2).

No other information

19. No other information shall be added to Schedule 3.  O. Reg. 75/01, s. 19.

20. Revoked:  O. Reg. 301/03, s. 8.

Schedule 1
TAX BILL

 

 

 

 

TAX BILL

1.3

 

 

1.2

 

 

1.1

 

 

 

 

Billing Date

 

 

 

1.4

 

Roll No.

 

2.1

2.2

2.3

 

 

2.4

2.5

 

 

3.2 Assessment

3.3 Municipal

3.4 Education

Tax Class

Value

3.3.1

Tax Rate (%)

Amount

Tax Rate (%)

Amount

 

 

 

 

 

 

 

3.2.1

3.2.2

3.3.2

3.3.3

3.3.4

3.4.1

3.4.2

 

 

 

 

 

 

 

Sub Totals

Municipal Levy

3.3.5

Education Levy

3.4.3

4.1 Special Charges/Credits

 

6.1 Summary

 

 

 

Tax Levy Sub-Total (Municipal + Education)

6.2.1

 

 

 

Special Charges/Credits

6.2.2

 

 

 

 

6.2.3

4.2.1

4.2.2

5.0

(YYYY) Tax Cap Adjustment

6.2.4

 

 

 

Final (YYYY) Taxes

6.2.5

 

 

 

Less Interim Billing

6.2.6

 

 

 

Past Due/Credit (As of MM/DD/YYYY)

6.2.7

Total

4.2.3

 

Total Amount Due

6.2.8

O. Reg. 216/15, s. 9.

Schedule 2
EXPLANATION OF TAX CHANGES

 

Explanation of Tax Changes

YYYY To YYYY

 

 

Property Class (es)   1.1

 

 

 

 

 

Municipality

 

 

1.2

 

 

 

 

 

Roll No.

 

 

1.3

 

 

 

 

 

 

 

 

 

1.4

 

 

 

 

 

1.5

 

 

 

 

 

1.6

 

 

 

Final YYYY Levies

 

Final YYYY Levies

 

 

2.1

 

2.2

 

 

Total Year over Year Change

 

 

2.3

 

 

Explanation of Tax Changes

 

  Final YYYY Levies

3.1

 

 

* YYYY Annualized Taxes

3.2

 

 

  YYYY Local Municipal Levy Change

3.3

 

 

  YYYY Upper-Tier Municipal Levy Change

3.4

 

 

  YYYY Provincial Education Levy Change

3.5

 

 

  YYYY Tax Change Due to Reassessment

3.6

 

 

** Final YYYY Levies

3.7

 

 

*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value.  If a property did not have any mid-year adjustments, the annualized taxes should equal the Final YYYY levies listed above.

 

**Final levy amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts.

O. Reg. 216/15, s. 9.

Schedule 3
EXPLANATION OF PROPERTY TAX CALCULATIONS

 

Explanation of Tax Calculations

YYYY Taxation Year

 

 

Property Class (es)  1.1

 

 

 

 

 

Municipality

 

 

1.2

 

 

 

 

 

Roll No.

 

 

1.3

 

 

 

 

 

 

 

 

 

1.4

 

 

 

 

 

1.5

 

 

 

 

 

1.6

 

 

 

Total YYYY CVA Taxes

 

YYYY Adjusted Taxes

 

 

2.1

 

2.2

 

 

Calculation for Adjusted Taxes

 

  YYYY CVA Taxes

3.1

 

 

 *YYYY Annualized Taxes

3.2

 

 

  YYYY Tax Cap Amount

3.3

 

 

  YYYY Provincial Education Levy Change

3.4

 

 

  YYYY Municipal Levy Change

3.5

 

 

**YYYY Adjusted Taxes

3.6

 

 

 

*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value.

 

**Adjusted tax amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts or levies that are not part of the capping calculation.

O. Reg. 216/15, s. 9.

 

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