Each year, local municipalities determine the amount of money they need to provide services to their community. Property taxation is one source of revenue used to fund municipal services. Property taxes are not a fee for service, but a way of distributing costs for local services and programs throughout the municipality.
In Enniskillen Township property taxes are due three times per year. The end of April is the “Interim levy”. The “Interim Levy” payment is approximately half of the full amount of taxes paid from the previous year. The “Final Levy” is split into two payments, the first payment is due the end of July, and the second payment is due the end of October.
To calculate the amount of property taxes, municipalities use the current value assessments developed by the Municipal Property Assessment Corporation (MPAC). MPAC provides this information to the municipality on an annual basis. Using this assessment information the municipality then sets the tax rate for each class of property within the municipality. The annual budget is set each year in the spring. This is when the Council adopts a new budget and a new schedule of tax rates are calculated for each class of property.
The 2019 Tax Rates are on the following link: Tax Rates 2019
While MPAC is responsible for determining the property classifications and current value assessments for all properties in Ontario, municipalities are responsible for setting tax ratios, tax rates, calculating the taxes payable and collecting the taxes.
There are three tax rates indicated on a property tax bill:
Special rates are applied for items such as garbage disposal and street lights. In Enniskillen, fire department rates are calculated for each property class and included on the final property tax bill.
Each property assessment notice sent by MPAC, is accompanied by an explanatory insert, contains the property’s assessment roll number, the owner(s) names and those tenants directing school support; property location and/or legal description; property classification; current value assessment; phased-in amount for each year of the four year assessment cycle (excluding non-municipal territory outside local boards of education) and additional property information.
Property owners have several options for resolving assessment concerns:
Contact MPAC: as a first step to resolving assessment concerns, property owners are encouraged to contact MPAC to verify details about their property, ask questions about their current value assessment or request information about other similar properties.
Request for Reconsideration: there is no charge to file a Request for Reconsideration (RfR) with MPAC. If a property, or portion of it, is classified as residential, farm, or managed forest, property taxpayers must first file a RfR with MPAC before being eligible to file an Appeal with the Assessment Review Board (ARB). RfR’s must be filed before March 31st of the tax year for which the assessment applies.
Assessment Review Board Appeal: property taxpayers may also file an appeal with the Assessment Review Board (ARB). The ARB is an independent, adjudicative tribunal of the Province of Ontario, reporting through the Ministry of the Attorney General. Their main function is to hear appeals from people who believe that properties are incorrectly assessed or classified.
An appeal can be filed by anyone-an owner, tenant, corporation, partnership, municipality, school board or person acting as a representative on a property owner’s or tenant’s behalf. An appeal can also be filed by a third party on any property.
Appeal Process: There are specific application forms and associated fees for filing an appeal with the ARB. The Government of Ontario has recently implemented a number of changes to the process.
Residential, Farm and Managed Forest Properties: if a property, or a portion of it, is classified as residential, farm or managed forest, property owners must first file a Request for Reconsideration by March 31 of the tax year with MPAC before being eligible to file an appeal with the ARB. Property owners then have 90 days after MPAC has notified them of it’s decision on the Request for Reconsideration to file an appeal with the ARB.
ARB appeals can be filed over the internet, by fax or by mail:
|fax:||1-416-645-1819 or 1-866-297-1822|
|mail:||Assessment Review Board
655 Bay Street, Suite 1500
Toronto, Ontario M5G 1E5
Application to the Council or Assessment Review Board for adjustment of Taxes
An application for adjustment to taxes can be applied for relief in the current year for the following reasons:
The application is available at the municipal office.
For further explanation/information with regards to property assessment and municipal property taxation matters, the Municipal Property Assessment Corporation website can be found at :
mail: Municipal Property Assessment Corp (MPAC), 1401 Michigan Avenue, Unit 1, Sarnia, Ontario. N7S 0B1
Property Ownership/Change of Address
To ensure correct contact and mailing addresses please advise the municipal office regarding changes such as death of spouse (require a copy of death certificate), sale of property, or a change of address. This office will contact the Municipal Property Assessment Corporation with the changes.
The public may either visit the township office to make payment of their tax bill, or may leave the payment in a drop off box located at the front door of the office. Interac debit is available and internet banking. The municipality does not accept Visa, or any other charge cards for payment.
Request for Tax Statement/Certificate: $25.00
Request for Zonning Certificate: $50.00
Tax Sale processing fees: Actual cost recovery