Taxation

 Tax Certificates 

The City of Temiskaming Shores under the Freedom of Information Act cannot release tax information to the public without a formal request for a Property Information Certificate.

A written request must be submitted to our office along with a payment in the amount of $150.00 per roll number.

Once the information has been processed, we forward the certificate either by fax or by mail.

All requests must be received a minimum of 5 days before the required deadline to allow staff sufficient time to prepare the information package.

Please send your requests to
City of Temiskaming Shores
PO Box 2050, 325 Farr Drive
Haileybury, ON  P0J 1K0

 Tax Sales 

If property taxes remain unpaid for a specific period of time, the Municipal Act provides for the sale of the property. The City registers a Tax Arrears Certificate if taxes remain unpaid on a property for any part of two years prior to January 1st of any year. These timelines apply to all property classes.

A Tax Arrears Certificate indicates that the property will be sold if taxes, penalties and reasonable costs incurred by the City are not paid within one year of registration of the certificate. Once the certificate has been registered, partial payments cannot be accepted, but a Council approved repayment schedule may be arranged with the owner prior to the expiry of the one-year period.

Properties currently available through tax sales are posted on the Public Notices section of the website (ad and applicable mapping).

The City will advertise the property for sale for non-payment of taxes if the cancellation price is not paid within one year following registration of the certificate. Advertisements are generally published in the Temiskaming Speaker for four consecutive weeks and the Ontario Gazette for one week. Using forms provided by the tax office, the bid plus a certified cheque for 20% of the tendered amount must be submitted in a sealed envelope prior to the specified time. To be eligible, bids must be at least equal to the advertised minimum tender amount. The successful purchasers will be required to pay the amount tendered plus accumulated taxes, penalties and interest, and the relevant land transfer tax.

From the day of notification to the highest bidder, this eligible bidder has 14 days to complete the transaction. All tax properties are sold without warranty and are sold as is. Further information will be made available at the time of advertising of the properties.

 Tax Calculation

A complex, and sometimes confusing system, property taxes provide cities with the dollars they need to deliver the programs and services residents depend on each day. The property tax system is based on the practice of collecting taxes based on the property values.

The process begins by determining each property's assessed value. The Municipal Property Assessment Corporation (MPAC) does this for the entire province of Ontario. Each property is assessed at its fair market value. Property values are then supplied to municipalities on annual assessment rolls. Municipalities complete the process by applying the appropriate tax rate to the assessed value of the property. Tax rates are determined annually in each municipality, and differ amongst various tax classes (i.e. residential, industrial, commercial, etc).

In Temiskaming Shores the sums raised through taxes are approximately divided as follows:

• 55% for municipal services;
• 20% for your water and sewer services; and
• 25% is forwarded to the Province for education. 

How Taxes are calculated

The amount of property tax payable on land and / or building is the result of a calculation based on four factors:

• The market value assessment of your property (provided by the Municipal Property Assessment Corporation (MPAC)
• The tax class into which your property falls
• The tax rate for the applicable tax class (set annually by City Council)
• The tax rate for the Education portion of that class (set annually by the Province of Ontario)

Property taxes are calculated using the Current Value Assessment of a property and multiplying it by the combined municipal and education tax rates for the applicable class of property.

 Understanding Your Tax Bill

A - Property Identification

 This section contains the identification information of your property. The information includes: roll number, group code (use for people with multiple properties), mortgage company and mortgage number (if your taxes are paid on behalf of you mortgage company), owner's name and mailing address and the property location and description.

B - Tax Class

This section lists the classification(s) of your property. The tax class codes are broken down by class, qualifier & education support. The class codes are either 3 or 4 alpha and/or numeric codes. These classifications are assigned by MPAC. Should you have a question regarding the classification you are encouraged to contact MPAC at 1-866-296-6722.

C - Value

This shows the current value of your property as assessed by the Municipal Property Assessment Corporation (MPAC).

D - Municipal/ Education Rates & Levies

This section provides a breakdown of your property taxes. The municipal tax rates are set by City Council while the Education Tax rates are set by the Province. The rates are multiplied by your assessment to provide the breakdown for each levy.

E - Special Charges / Credits

This section will list any charges or credits that are specific to your property. The charges could include local improvement charges such as water and sewer charges.

F - Summary

This section summarizes your total taxes levied (both municipal and education), your total special charges and credits and any capping adjustments (applicable only for commercial, industrial and multi-residential properties). The total amount due for your billing is also noted in this area. Information on the total yearly taxes can also be found in this section.

G- Payment Stubs

 Payment stubs are to be submitted along with your payment. Payment can be made by mail, in person, at your financial institutions or via telephone banking or internet banking. If you are paying your taxes using the City's Pre-authorized Payment plans or your mortgage company is paying your taxes on your behalf, these stubs will not have any payments due and payable on them. They will indicate that you do not need to pay the bill and to keep the bill for income tax purposes.

H - Schedule 2

 This area is used for Residential, Farm, Managed Forest and Pipeline properties. It shows the year over year change from the previous year to the current year comprised strictly to the actual taxes, excluding any special charges or credits. It further breaks down the difference in the municipal and education levy change.

I - Schedule 3

This area is used for the Commercial, Industrial and Multi-Residential property classes. It shows the current year's taxes levied amount and the current year's adjusted tax levied amount due to the provincially mandated capping program. It further breaks down the difference in the tax cap amount, municipal levy change and the education levy change.

 Tax Classifications

• The first letter in your tax class = Realty Tax Class
• The second letter (or number) in your tax class = Realty Tax Qualifier
• The third and or fourth letters in your tax class = Realty Education Qualifier

Tax Account Address Changes 

In order for the City of Temiskaming Shores to maintain an accurate and up to date database for property taxes, we must receive notification of any mailing address changes.

Please note, it is the responsibility of the property owner to notify the tax department of any changes that affect their mailing addresses. Failure to receive a tax bill does not absolve a taxpayer from responsibility for payment of taxes or penalty / interest charges.

Should you require an address change on your property please notify us by:

Mail | City of Temiskaming Shores, P.O. Box 2050, 325 Farr Drive, Haileybury, Ontario  P0J 1K0
Phone | 705-672-3363
Fax | 705-672-3200
Email | finance@temiskamingshores.ca 

Online Change of Address Request Form

Tax Account Name Change

Our tax system must match the information as registered at the Land Registry Office. These changes must therefore be made at the Registry's office beforehand. A copy of the completed change on the prescribed form must then be submitted to the City for our records.

Rates

2023 Tax Rates

2023 Water & Sewer Rates

 Forms

Senior or Low Income Deferral Application

School Board Direction Application

Tax Relief for Charitable Organizations Application

Tender To Purchase

Vacancy Rebate Application

 Due Dates

Interim Tax Bill (first bill) which is mailed mid-February with two installments due dates:

• The first installment is due by March 15th
• The second installment is due by May 15th

Final Tax Bill (second bill) which is mailed in mid-June with two installments due dates:

• The first installment is due by July 15th
• The second installment is due by September 15th

Please note if the 15th day of the month falls on a weekend, the tax due date will move up to the following business day.

 Penalty and Interest

In accordance with the City of Temiskaming Shores tax levy by-laws, a penalty /interest charge of 1.25% is applied to overdue amounts.

Payment Application Rules

Property tax payments received are applied first to any penalties or interest owing (oldest year first), and then to taxes owing starting with the oldest year.

These rules apply to all property tax payments received and cannot be altered.

 Tax Arrears

Notice of Tax Arrears are mailed to property owners in arrears advising that their property taxes are overdue.

These statements are mailed:

• At the beginning of each year (on tax accounts with an overdue amount as at December 31st)
• After the 2nd installment due date of the Final Tax Bill (usually sent in October)

 Tax Receipts

All taxpayers may receive a receipt, free of charge, at the time of payment by providing the office with a self-addressed stamped envelope or by attending City Hall located at 325 Farr Drive.

Taxpayers must now pay a fee of $10.00 in order to receive a formal receipt for income tax purposes, reprint of their tax bill, or any other information which appears on the final tax bill.

 Payment Options

Note | Cheque must be made payable to the City of Temiskaming Shores. We do accept post dates cheques for all payments. 

In Person

At the City of Temiskaming Shores municipal Office located at 325 Farr Drive, open Monday to Friday 8:30 a.m. to 4:30 p.m.

• Cash
• Debit (no credit card payments will be accepted for municipal taxes)

Drop-off Boxes

Payments can also be left in our drop off boxes located at:

• 325 Farr Drive (City Hall)
• 77 Wellington Street (Pool Fitness Center

By Mail

Send to the City of Temiskaming Shores, P.O. Box 2050, Haileybury, ON, P0J 1K0.

• Cheque
• Post dates Cheques
• Money Order

Internet / Telebanking

Tax payments may be made through internet banking or telebanking. You must first set up your account using the portion of your roll number as highlighted below.

5418 "000 000 00000 0000"

Financial Institutions

Payments may be made at most local banks and caisses populaires on or before the due date. Taxpayers are required to present their tax bill at the time of payment. The financial institution may charge a fee for this service.

Mortgage Company

Mortgage companies may provide a service to pay property taxes as part of your monthly mortgage installment. Please inquire with your mortgage company.

Payment Option - Pre-Authorization Payment Plan (PAP)

Benefits of the PAP plan

• No cheques to write
• No parking space to find
• No waiting in line
• No wasted costs on postage, mileage
• No need to keep track of payments
• No penalty for missing a payment

Option #1 - Monthly

Your taxes will be automatically withdrawn from your bank account in eleven payments on the last business day of each month starting in January of each year. December is kept as an adjustment month, if need be. A letter is sent to you advising you of any changes to your monthly installments. At that time we also send a copy of the Final Tax Bill for income tax purposes.

Option #2 - Installment

A copy of the Tax Bill is forwarded for your information on the amount of each installment and their due dates. On the due date, the tax installment will automatically be withdrawn from your bank account.

How Do You Enroll?

If you own property in the City of Temiskaming Shores and have no outstanding taxes, you can enroll in this payment plan. All you need to do is complete the Pre-authorized Payment Plan Application and send it to our office along with a void cheque. The payment plan remains active until such time as the property is sold, or we are advised to cancel the plan.

Withdrawal or Information Change

If you have information changes or wish to withdraw from the PAP plan, please notify the Tax Department fifteen (15) days prior to the scheduled payment date.

View or print a copy of the Application form.

Pre-authorized Tax Payment Plan

Vacancy Rebate 

Section 364 of the Municipal Act, 2001 provides for rebates to vacant business units at the same percentage as discounts afforded to property owners of vacant and excess land. These percentages are 20% for commercial properties and 25% for industrial properties for the 2022 taxation year.

Property owners who are eligible for a rebate must submit an application to the municipality each year that a building, or portion of a building, is vacant. The deadline to submit an application for a tax year is February 28th of the following year.

Eligible Applicants

To be eligible for a rebate, a building or portion of a building must satisfy the following:

• Buildings that are entirely vacant - A whole commercial or industrial building will be eligible for a rebate if the entire building is vacant for at least 90 consecutive days.
• Buildings that are partially vacant - A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days it was:
  • Unused; and Clearly delineated or physically separated from the used portions of the building; and
  • Either 1) capable of being leased for immediate occupation; or 2) not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovation or was unfit for occupation.
• A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:
  • Unused; and
  • Clearly delineated or physically separated from the used portions of the building.

View or print a copy of the Application form.

Application for Rebate of Property Taxes

 Charitable Rebate

Under Section 361(1) of the Municipal Act, 2001, every municipality shall have a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy.

The program is applicable to registered charities that are tenants in a commercial or industrial class property. The landlord may be contacted by the charity to provide certain information that the City requires in order to process their application. Deadline for the current year is February 28th of the following year.

The minimum percentage prescribed for the calculation of a rebate is 40%.

Registered charities must apply every year for the rebate by completing an application and returning to the City of Temiskaming Shores taxation department.

View or print a copy of the Application form.

Tax Relief Application for Registered Charitable Organizations

Tax Relief for Eligible Low Income Seniors and Disabled Persons

Eligible Applicant 

• Persons eligible for tax relief are low income seniors of 65 years of age or older in receipt of an increment paid under the GIS, low income disabled persons in receipt of an increment paid under the ODSP or the spouse of such eligible persons owing and occupying property in the residential/farmland property class;
• Tax relief of eligible low income seniors and low income disabled persons applies to tax increases on residential property owned and occupied by the eligible person;
• Tax relief is provided upon each reassessment after 1998.
• No tax relief shall be allowed to an eligible owner in respect of residential real property for more than one (1) family dwelling unit in a given year;
• For properties which are jointly held or co-owned by persons other than spouse, the co-owners must qualify under applicable eligibility criteria in order to receive the tax relief;

Form of Tax Relief

• Tax relief shall be in the form of a deferral of the annual eligible amount provided that the property for which the relief is requested is the principal residence of the eligible applicant, or the eligible applicant has been the assessed owner for no less than one year immediately preceding the date of the application of relief.
• Tax relief granted in this program will not be subject to interest charges.
• Tax relief applies to current taxes only, not tax arrears.
• Tax relief amounts will not be deferred until payment is received in full for any past year's amounts payable.

Repayment of Tax Relief (Deferral)

• Annual eligible amounts shall be deferred until the property is sold or transferred, at which time the total amount deferred, including any part year portions, becomes a debt payable to the City.
• If at any time, an eligible person for which tax relief has been granted ceases to be an eligible person, all tax relief ceases and all amounts previously deferred becomes a debt payable to the City.

Amount of Tax Relief (Deferral)

• Tax relief is provided in each year of reassessment;
• Applications will be accepted for deferrals where the impact exceeds $300.00;
• Tax increases are the difference between the total taxes levied on the property in the year preceding reassessment and the total taxes levied in the year of a reassessment;
• Water/ Sewer charges are not part of a property's tax assessment and therefore increases in water/ sewer rates are not applicable in calculating the reassessment implications for a property.

Application Process

• Applications must be submitted on the prescribed form on or before October 1st in the year in which the application applies;
• Applications must include documentation establishing that the applicant is an eligible person and that the property for which the application is made is an eligible property;
• By signing the application form, it is assumed that the applicant has read and understands the City's tax relief program to low income seniors and low income disabled persons;
• Applications must be made annually to the City of Temiskaming Shores to establish continued eligibility; and
• Verification of documentation provided with an application may be carried out independently, at the discretion of the City.

View or print a copy of the Application form. 

Property Tax Increase Deferral Program Application

About

For taxation purposes, you will receive a tax bill at a later date called a "supplementary" tax bill. The supplementary tax bill will reflect the additional change in your assessment and taxes owing will be adjusted accordingly.

If the supplementary/omitted tax bill is for a new home, you, as the owner, will be responsible from the effective date of occupancy and/or possession; therefore, creating multiple year supplementary/omitted tax bills.

How does the Supplementary / Omitted Assessment Work?

When the City issues a building permit, there will most likely be a value change in the property, which creates a supplementary/omitted assessment. Your property assessment will need to be updated to reflect the completed work as a result of the building permit. The Municipal Property Assessment Corporation (MPAC) will mail you a supplementary or omitted assessment notice.

Does this Notice Mean that My Property Taxes will Go Up?

If the supplementary notice is for additions or improvements to your property, yes, your taxes will increase. Not forgetting that your land may have been previously assessed, your supplementary/omitted tax bill will only be for the structure portion of the property.

If your supplementary notice is only for a change in classification, the municipality applies a new tax rate to your property. The new tax rate could be higher or lower than what was previously billed.

 Supplementary Assessment

• There is an increase in property value because of a new building or improvement.
• A property ceases to be exempt from taxation or ceases to be eligible for assessment at the farm value, managed forest, or conservation lands;
• A property ceases to be classified in a subclass of real property, farmlands awaiting development, commercial or industrial vacant land;
• A property becomes liable for taxation in a different property class.

Payment

The bill must be paid by the due date indicated on your tax bill. The Municipality must provide 21 days notice from the date issued to the due date. Additional assessment occurring from building a new home or addition can result in a supplementary tax bill that can amount to thousands of dollars. Plan for this billing as soon as you start work on your property by putting money aside on a monthly basis to pay the bill when it comes due. The Property Tax Calculator can assist you in calculating how much yearly tax to expect. Remember, you only have 21 days from the billing date to pay the supplementary tax bill.

Note: If you are enrolled in the City's Pre-Authorized Payment Plan, any supplementary tax bill issued must be paid separately by the due date indicated on your tax bill, unless notified differently by our office.

Calculation

Supplementary tax is determined by multiplying the supplementary assessment (increase in value) by the tax rate and prorating this amount based on the number of days the building has been completed or occupied for the year.

 Omitted Assessment

• There is an increase in property value because of a new building or improvement;
• To assess and classify land that was previously exempt;
• A property ceases to be classified as managed forest or conservation land.

How do I obtain information on my property taxes?

You can access a wide range of tax information through our Taxation Services section of the website, or you can contact our Taxation Department:

Phone | 705-672-3363
Fax | 705-672-3200
Email | Treasurer
Mail | City of Temiskaming Shores, PO Box 2050, 325 Farr Drive, Haileybury, ON  P0J 1K0

I removed my swimming pool, how can I receive my tax adjustment?

My house has been changed to a single unit dwelling, how can I get my water and sewer charge adjustment?

 If I build a garage or an extension to my house, will my taxes go up?