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Assessment & Taxes

Property taxes are levied by the Municipality. Taxes provide the main source of revenue to deliver services supplied by the Municipality, County and School Boards. The interim tax bill is an estimate to raise approximately 50% of your previous year's property taxes. When the current year's budget has been approved and the Province of Ontario provides us with an education tax rate, the final tax bills are issued. The amount of the interim bill is deducted from your final tax bill.

Taxes and Payments

Tax Bill Schedule & Tax Rate

 

Installment 1 Due Date

Installment 2 Due Date
Interim Tax Bill - Mailed beginning of February February 29 April 30
Final Tax Bill - Mailed beginning of July July 31 September 30

Failure to receive a tax bill does not relieve the taxpayer from payment of taxes nor from liability of penalty for late payment.

2023 Tax Rates

If your mailing address has changed recently, please complete a Change of Name or Address Form. Municipal staff will revise the billing files accordingly and send a copy of the change to the Municipal Property Assessment Corporation (MPAC).

E-Billing

You can now receive your tax bill by email!

Please complete the Email Authorization Form to sign up.

Tax Payment Options

Payment Methods

Instructions

Internet Select "Northern Bruce Peninsula - Taxes" (or slight variation) and use the roll found on your tax bill as the account number. We do not accept EFT payments.
Telephone Banking Contact your institution for details on remitting property tax payments. To pay your taxes, use the roll number found on your tax bill.
Post-dated Cheques Post-dated cheques with the dates on the remittance portions of your tax bill, are accepted and held for deposit as they become due. Payable to the Municipality of Northern Bruce Peninsula. They can be mailed to or dropped off at the municipal office.
At the Bank You can pay your tax bill at most banks, trust companies and credit unions.
Mortgage Companies Contact your mortgage company to see if this option is available to you.
At the Municipal Office You can make payments and inquiries at the Municipal Office weekdays, from 8:30 a.m. to 4:30 p.m. or after hours in the drop-off box.
Pre-Authorized Payment (PAP) Payable on the installment/due date, or monthly (last day of each month). To enroll, or change your pre-authorization, please complete the Pre-Authorized Payment Application Form.

Find more details about Tax Payment Options.

Penalty is applicable on the first day of default and on the first day of each calendar month thereafter in which default continues as set out in the Municipal Act. The penalty rate is 1.25% per month or 15% per annum.

The Treasurer and/or other staff cannot waive penalty.

A supplementary or omitted tax bill is a bill issued by the Municipality and reflects any additions or improvements made to a property.

Owners of new construction, residential or commercial, will receive a land only tax bill until such time as the value of the construction/addition is determined by the Municipal Property Assessment Corporation (MPAC).

Following assessment, the supplementary tax bill will be issued and is effective from the date of completion.

It can take time for a property to be assessed. Supplementary billings can occur anytime during the year and taxes for the entire waiting period could be billed all within the same year and come due at the same time. For this reason, you are encouraged to start setting aside funds immediately following your construction for the future supplementary tax bills.

In an effort to avoid a delay, you can also phone the MPAC office at 1-866-296-6722 to request an inspection of your property.

Tax Certificates are available from the Treasury Department by written request. There is a $50.00 fee per roll number as per the most current assessment roll. If required in less than 48 hours, the fee is $100.00.

Municipal Property Assessment Corporation (MPAC)

How your property tax is calculated

Property taxes are based on your home’s value. What you might not know is that an increase in your home’s value doesn’t necessarily mean your taxes will go up. This video explains how your property taxes are calculated based on the assessed value of your home.

Property Assessment

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

  • The market value assessment of your property (Municipal Property Assessment Corporation);
  • The tax class into which your property falls;
  • The municipal tax rate for that class (set annually by your Municipal Council);
  • The county tax rate for that class (set annually by County Council);
  • The tax rate for the Education (school support) portion of that class (set annually by the Province of Ontario).

If you wish to request any changes to property class, assessed value, etc. please fill out a Request for Reconsideration Form through the Municipal Property Assessment Corporation.

The deadline for completing this form is March 31 of the taxation year to which the application applies.

Tax adjustments can be requested if one of the following has affected you or your property:

  • a building destroyed by fire
  • demolition or otherwise
  • mobile home unit removed
  • sickness or extreme poverty
  • gross or manifest clerical/factual error
  • building damaged and substantially unusable
  • ceases to be liable at tax rate it was taxed
  • exemption due to renovations preventing normal use (minimum 3 months)

Please contact the Tax Clerk for further information.

The deadline for completing this form is the last day in February of the year following the taxation year to which the application applies.

Rebate and Deferral Programs

The County of Bruce has established a tax rebate program for eligible charities. Please complete the Charities Rebate Application Form on our Applications page and return it to the Municipal Office.

The deadline for completing this form is the last day in February of the year following the taxation year to which the application applies.

The County of Bruce has established a program to provide tax relief to eligible seniors and the disabled. Please complete the Application for Deferral of Taxes for Low Income Seniors and Low Income Disabled Residents on our Applications page and return it to the Municipal Office.

To be eligible for a rebate, the building or section of building must have been vacant and unused for at least 90 days and the following conditions are met:

  • The entire commercial or industrial building has been unused for at least 90 days.
  • A suite(s) or unit(s) within a commercial building has been vacant for at least 90 consecutive days and is unused; and clearly delineated or physically separated from the used portions of the building; and capable of being leased for immediate occupation, or
  • Not capable of being leased for immediate occupancy because it is undergoing or in need of repairs/renovations or is unfit for occupation;
  • A portion of an industrial building has been vacant for at least 90 consecutive days and is unused; and clearly delineated or physically separated from the used portions of the building.

To apply for a rebate, please complete the Application for Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings.

No rebate applications will be considered for properties:

  • where seasonal businesses operate, involving closing the building for a portion of the year
  • where buildings or portions of buildings are vacant but leased to a tenant
  • where land is considered vacant (e.g. new buildings that have never been occupied)

Owners of qualifying properties may submit a maximum of two applications per property per year. Specifically, they may submit either:

  • one application in respect of all vacancies that occurred on a property during the entire year, due February 28 of the following year, or
  • one application in respect of the vacancies that occurred during the first six months of the year, due August 31 of the current  year, and a second application for vacancies that occurred during the last six months of the year, due February 28 of the following year.

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