Property Taxes

 Assessment and Billing Process

• land is omitted from the assessment roll
• use of the property changes
• property is improved due to construction, an addition, or renovation

You will receive a Property Assessment Change Notice from MPAC, informing you of the supplementary and/or omitted assessment value.

Supplementary and/or omitted residential property tax bills are calculated by multiplying the supplementary and/or omitted assessment value by the tax rate for the applicable tax year.

MPAC has authority to assign omitted and/or supplementary assessment for the current year and two years prior.

If you own a new property, the first regular bill you receive from the City may only be for the portion relating to land value. You should expect a supplementary and/or omitted bill for the structure to follow.

Supplementary and/or omitted assessments are issued under the authority of Section 34 and 33 of the Assessment Act. 

Note: if you are currently enrolled in the Monthly Pre-Authorized Tax Payment Program, supplementary and/or omitted tax bills will not be paid from your financial institution account.

Payment must be received by the due date to avoid penalty and interest charges

 Estimate your Supplementary and/or Omitted Tax bill

Assessed values are determined by MPAC. The City cannot project the assessed value for your new property or renovations. In order to set aside funds in anticipation of receiving the supplementary and/or omitted tax bills, you can use the purchase price as a guide.

If you have purchased a new property, made any physical changes to a property or changed the use of your property, it is recommended that you set aside funds in anticipation of supplementary and/or omitted tax bills.

Property Tax Estimate

Use the purchase price as an estimated assessed value and multiply that amount by the applicable year’s tax rate. 

 Appeal your Supplementary and/or Omitted Assessment

 If you disagree with the information on your Property Assessment Change Notice from the Municipal Property Assessment Corporation (MPAC) you may request a review. The deadline to submit your Request for Reconsideration (RfR) is 120 days from the issuance date printed on the Property Assessment Notice.

It is recommended to pay your supplementary and/or omitted property tax bills as issued, to avoid incurring any penalty/interest.

Address changes

To update your mailing address complete an address change form and return by mail, fax or email to taxandwater@thunderbay.ca.

Assessment appeals

The Municipal Property Assessment Corporation (MPAC) classifies all properties in Ontario under the Assessment Act and regulations established by the Provincial Government.

You can contact MPAC at (866) 296-6722 to get information on your Property Assessment Notice, verify details about your property or file a free Request for Reconsideration (RfR). The due date to file a RfR with MPAC is printed on your Property Assessment Notice.

The Assessment Review Board (ARB) handles appeals on property assessments and classification. The ARB can be contacted at (416) 212-6349 or toll free at 1(866) 448-2248.

Buying or selling your home

The Property Tax and Water Billing Questions and Answers guide will help you with frequently asked questions when you are buying or selling a home.

Past year tax rates

Past year tax rates are available from the year 2000.

Penalties and charges

All payments must be received by the City by the due date to avoid penalty. Penalties will not be cancelled if you did not receive your bill.

You will be charged a late payment penalty of 1.25% on your outstanding balance if your bill is not paid by the due date and on the first day of every month on any outstanding balance.

The Not Sufficient Funds (NSF) fee is $40.

Tax certificates

Complete a tax certificate form and include payment of $60.00. For more information please call (807) 625-2255.