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Property Taxes

How Property Tax is Calculated

Property Taxes are one of the primary methods for the Township of Hornepayne to generate revenue to fund services that contribute to health, safety, roads, parks, recreation, planning, and all other Municipal services and programs which improve the quality of life of all citizens.

Property tax is a levy based on the assessed value of the property. It has two components: a municipal portion and an education portion.

The rates for the municipal portion of the tax are established by the Township of Hornepayne. View current rates on the By-Law listing

The Township levies municipal property taxes in accordance with the Municipal Act, 2001, which requires that every Ontario Municipality prepare and approve a balanced budget each fiscal year.

The rates for the education portion of the tax are established by the Minister of Finance and help to fund the elementary and secondary education system in Ontario.

Education rates are set in Ontario Regulation 400/98 under the Education Act.

The Township of Hornepayne calculates the total Municipal levy by projecting the financial requirements of the Township as a whole for that year, then determines the revenue required to create a balanced budget. The total Municipal levy is calculated against the total value of all municipal properties combined to determine the percentage rate of the property tax levy.

Property Assessment


The Municipal Property Assessment Corporation (MPAC) is responsible for assessing and classifying all properties in Ontario based on current value assessment (CVA). Your property value is shown on a property assessment notice from MPAC, as well as on your annual property tax bill.

Property assessment is a key component of the Municipal tax system. However, the MPAC notice you receive does not inevitably increase or change your property taxes.

The Township of Hornepayne does not get additional taxation revenue from the MPAC property reassessment. Property reassessment is a redistribution of who pays the municipal tax bill based on the value of the property owned, it has no effect on the overall tax amount collected.

Assessed Value x Tax Rate (for the Property Class) = Property Tax .

Reassessments have no impact on the total property tax amount a municipality raises, it is simply a redistribution.

Reassessments only affect the way the tax levy is allocated amongst the various properties and property classes.

Property assessment values may increase or decrease for a variety of reasons.

Appeals

If you disagree with the assessment that MPAC has established for your property, you may submit a Request for Reconsideration (RfR) to MPAC free of charge.

If you disagree with MPAC’s response to the RfR, you may file an appeal with the Assessment Review Board (ARB)

MPAC

Details concerning the assessment process and information on the assessed value of your home and neighbouring properties can be accessed at the About My Property website

If you have any questions in regards to your assessment please contact MPAC at 1-866-296-6722 (MPAC) or visit the MPAC website.

Property Tax Bills

The Township of Hornepayne generates property tax bills in January and July of each year.

Payments are due in four installments without interest or penalties as follows:

        50% of interim bill on the last business day in February;
        50% of interim bill on the last business day in April;
        50% of final bill on the last business day in August; and,
        50% of final bill on the last business day in October.

Property owners are responsible for paying their property taxes even if the bill did not arrive in the mail. Not receiving the bill will not excuse the owner from penalty charges. If you have not received your tax bill , please contact the Municipal Office.

Penalty/interest of 1.25% is charged on taxes due and unpaid on the first day of default and the first day of each month thereafter.

Property Tax Payments

View Payment Options

You are responsible for making sure the Township of Hornepayne receives your payment by the payment due date.

If you are using a third-party service provider, you must clearly understand the terms and conditions of the services you are using.

When a payment is received it will be applied in the following order:

        Penalties from any year;
        Outstanding Taxes;
        Current Taxes.

Property Tax Adjustment

In some circumstances, you may be eligible to apply for a property tax refund, cancellation or reduction with the Township of Hornepayne.
Some examples of eligible scenarios include the following:

  • Your property has become unusable or unliveable due to damage or natural disaster.
  • Your property has changed its primary use (for example, from a residential property to a place of worship).
  • There was an error in the property assessment, resulting in incorrect tax rate being applied.
  • There was an error in your property’s classification, resulting in incorrect tax rate being applied.

MPAC assists with processing tax applications by providing the Township of Hornepayne with the information we need to help determine
whether a tax refund, cancellation, reduction or increase is warranted, however the Township of Hornepayne makes the final decision.

You must follow the process set out by the Township of Hornepayne for applying for a property tax adjustment, and the Township of Hornepayne will assess your application and make the final decision.

Only the Township of Hornepayne has the power to determine if you are eligible for a property tax adjustment.

The Municipal Act on tax adjustments

Sections 357 and 358 of the Municipal Act, 2001 provide the Township of Hornepayne with the authority to cancel, reduce or refund taxes based on specific criteria.

Section 359 of the Municipal Act, 2001 provides the Township of Hornepayne with the authority to increase taxes if there was an undercharge as the result of a gross or manifest error that is clerical or factual in nature.

In order to file an application for a property tax adjustment, you must be one of the following:

  • the property owner
  • the spouse of the owner
  • the tenant, occupant or their spouse
  • a person in possession of the land

Process

  1. As one of the above, you file an application with the Township of Hornepayne under section 357 or section 358, or the Township of Hornepayne files an application under section 359.
  2. The Township of Hornepayne forwards the application to MPAC for review of the factual information.
  3. MPAC provides the Township of Hornepayne with the information we need to enable us to determine whether a tax refund, cancellation, reduction or increase is warranted in property tax adjustment appeals.
  4. If required, MPAC will conduct an inspection of the property.
  5. MPAC will also be available to provide information as witnesses to hearings or appeals of tax adjustment applications before the municipal council or the Assessment Review Board.

Complete the Property Tax Adjustment Application form and submit it to the Township of Hornepayne if you think you are eligible to apply for a property tax adjustment.

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