Tax Billing Cycle
If you have not received your tax bill please contact the property tax department immediately. Note that failure to receive a tax bill does not exempt you from paying your taxes and the penalties added for late payment.
If a receipt is required, please return the entire bill without detaching the stub(s). Reprints of tax bills for income tax purposes are available for a nominal fee.
Interim & Final Tax Billings
The interim property tax bill is an estimate to raise approximately 50% of your property taxes. When the budget for the Loyalist Township has been approved and the County of Lennox and Addington finalizes their budget and the Province of Ontario provides us with an education tax rate, the final tax bills will be issued. The amount of the interim bill will be deducted from your final tax bill. Interim property tax bills are mailed the 1st week of February and are always due in two installments, the last working days of February and April.
The final property tax bill is billed and mailed the first part of June. The final tax bill is based on the assessed value of the property multiplied by the appropriate tax rate. The final bill is the full year taxes less what was paid on your interim tax bill. Final property taxes are always due in two installments, the last working days of June and September.
Supplementary Tax Billings
Additions to the returned assessment roll are referred to as supplementary taxes. They are billed based on supplementary assessment rolls received from MPAC (Municipal Property Assessment Corporation). The due dates usually fall towards the end of the month. These bills incorporate both the municipal and educational purpose levies and may have up to a maximum of two installments. There are usually 3 or 4 supplementary tax rolls that are billed and mailed in the second half of the year.
A supplementary bill would result from a new house or commercial building being constructed or an addition to assessment on an existing house or commercial building such as a new garage or addition. After a house is newly built, it may take the assessment office 2 to 3 years to assess its value. This can result in a property owner receiving up to 3 bills. Depending on when a property becomes occupied, the bill will be prorated for the number of days. Please contact MPAC (phone: 1-866-296-6722) for questions regarding the assessment amount used to calculate a supplementary bill or the number of days indicated on the bill.