If you own property in Ontario, you pay property taxes every year to fund services like:
- road maintenance and winter snowplowing
- public education
- emergency services like firefighting, policing
- waste management
- and much more
Middlesex Centre collects taxes for use by the municipality, Middlesex County and the local school boards.
- How Property Tax is Calculated
The amount of tax payable on your property is based on:
- the assessed value of your property
- the type of property you own (property class)
- the tax rate for your property
Property tax is calculated by multiplying the property assessment by the tax rate.
This short video from MPAC provides a good overview of the process:
- Property Assessments & Classes
The Municipal Property Assessment Corporation (MPAC) is responsible for assessing the value of all properties in Ontario.
- You can access the value of properties in your area through AboutMyProperty, a free, self-service application provided by MPAC.
- If you have assessment questions or complaints, contact MPAC at 1-866-296-6722.
- Properties were to be re-assessed in 2020, but due to the COVID-19 pandemic this has been delayed. Property assessments for the 2021 and 2022 property tax years will continue to be based on the fully phased-in January 1, 2016 current values. This means your property assessment for the 2021 and 2022 property tax year will be the same as the 2020 tax year, unless there have been changes to your property. Please contact MPAC with any questions or concerns.
- Do you want to change the address to which your MPAC notices are sent? As a property owner, you will receive notices by mail from MPAC about your property's assessed value. If you wish to receive your notices at an address other than your property address, please visit the MPAC website to change your mailing address online.
- Do you disagree with your assessment? If you disagree with the assessment of your property, you can ask MPAC to review your assessment through the request for reconsideration process.
- Did you demolish or have a fire on your property? A property owner may make an application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:
- Ceased to be liable to be taxed at rate it is taxed
- Became exempt
- Fire/Demolition (Demolition Tax Re-evaluation Request Form)
- Renovations that prevent normal usage
MPAC is responsible for classifying properties in Ontario. If you have a question about your property tax assessment, please contact MPAC at 1-866-296-6722.
Farm Properties that meet the eligibility requirements are taxes 25% of the residential tax rate. An application for inclusion in the Farm Property Class Tax Rate Program must be approved by Agricorp.
- Managed Forest Properties that meet the eligibility requirements are taxes 25% of the residential tax rate. An application for inclusion in the Managed Forest Class Tax Rate Program must be approved by the Managed Forest Tax Incentive Program (MFTIP).
- Tax Rates
Property tax rates in Middlesex Centre have three components:
- Municipal Portion: The rates for the municipal portion are established by the annual budget approved by Middlesex Centre Council.
- County Portion: The rates for the county portion are established by the annual budget approved by Middlesex County Council.
- Education Portion: The rates for the education portion are established by the Minister of Finance and are used to fund elementary and secondary schools in Ontario. Education tax rates are set under the Education Act.
Tax rate information:
- Tax Billing & Payments
Middlesex Centre issues two property tax bills a year - an interim bill in February and a final bill in August. The interim bill is based on 50% of the previous year's taxes.
Interim Tax Bill Instalment 1 - due the last business day in February
Interim Tax Bill Instalment 2 - due the last business day in May
Final Tax Bill Instalment 1 - due the last business day in August
Final Tax Bill Instalment 2 - due the last business day in November
Payments must reach the municipal office before the instalment is due to avoid penalty or interest charges. If you have not received your interim or final tax bills, please contact the municipal office. Failure to receive a bill does not relieve a customer from a penalty charge. A late penalty charge of 1.25% will be applied to the billed amount the day after the due date on the bill.
- For options on receiving and paying your property taxes, please see Billing & Payment.
- Supplementary Tax Bills
If you have recently bought a new home or made any additions or improvements to your property, remember to plan for a Supplementary Tax Bill in your budget.
For Newly Constructed Homes
For the first 12 to 24 months after occupying a newly constructed home your property tax bills may cover the land only, not the building, because the Municipal Property Assessment Corporation (MPAC) has not completed the assessment. Once your new home is assessed, you will receive a “Property Assessment Notice” from MPAC.
A Supplementary Tax Bill will follow with taxes covering the building from the date of occupancy. You are strongly encouraged to budget for this billing to avoid unwanted surprises. Note that if your mortgage payment includes taxes, you will need to send the Supplementary Tax Bill to your financial institution.
- Tax Certificates
A certified tax certificate may be ordered by written request to the municipal office. The following information must by included in the request:
- Owner(s) Name
- Legal Description
- Municipal Address
- Roll Number
The fee for a tax certificate is $50 or $75 for rush certificate (24-hour).
- Failure to Pay Taxes / Arrears
The Municipal Act allows the municipality to register a tax arrears certificate (lien) on any property if taxes remain unpaid for two years prior to January 1. This process is called tax registration. The direct costs of the tax registration plus 10% is added to the taxes owing.
If the cancellation price (which includes all tax arrears and tax arrears certificate registration direct costs, plus 10%) is not paid in full within one year of registration, the municipality may advertise the property for tax sale.
Middlesex Centre currently uses Realtax to facilitate the tax registration and tax sales processes.