Important Notice
- September 30, 2025 - Canada Post Labour Disruption : Property owners and utility bill recipients are responsible for paying property/vacant home taxes and utility bills by the set due dates as these will not be extended due to the Canada Post service disruption. Please do not mail payments. Payments can be made at banks or financial institutions, including online banking, telephone banking, automatic teller or in person at an Inquiry & Payment Counter. Cheques may also be deposited via drop boxes at City Hall and Civic Centre locations. Penalty and interest charges resulting from late payments cannot be reversed.
Summary
The City of Toronto issues two property tax bills each year: an Interim Bill in January and a Final Bill in May. This article outlines billing timelines, payment due dates, instalment plans, billing options, and information about supplementary tax bills and related notices. Property taxes fund essential city services and public education.
Billing Schedule
- Interim Property Tax Bills are mailed in January.
- Final Property Tax Bills are mailed in May.
- Payments must be received by the instalment due dates to avoid penalty or interest charges.
2025 Property Tax Due Dates
Regular Instalment Plan
- Interim Bill: March 3, April 1, May 1
- Final Bill: July 2, August 1, September 2
Two-Instalment Plan
- Interim Bill: March 3
- Final Bill: July 2
Six-Instalment Plan
- Interim Bill: March 1, April 2, May 1
- Final Bill: July 2, August 1, September 3
Eleven-Instalment Plan
- Interim Bill: February 18, March 17, April 15, May 15, June 16
- Final Bill: July 15, August 15, September 15, October 15, November 17, December 15
Did Not Receive your Tax Bill?
About Property Tax Bills
- Two bills are issued each year: the Interim Property Tax Bill in January and the Final Property Tax Bill in May.
- Property taxes support public education and city services such as:
- Police, Fire, and Paramedic Services
- Public Transit
- Parks, Forestry, and Recreation
Interim Property Tax Bill
- Calculated at 50% of the previous year's total property tax.
- Mailed in January.
- Instalments are due on the first business day of March, April, and May.
- If taxes are paid through a mortgage company, only the Final Bill is sent to the property owner.
Final Property Tax Bill
- Calculated using the formula: Assessment Value × Tax Rate = Total Property Tax.
- The tax rate includes:
- A municipal portion set by City Council.
- An education rate set by the Province of Ontario.
- Property assessment values are provided by the Municipal Property Assessment Corporation (MPAC).
- Mailed in May with instalments due the first business day of July, August, and September.
Pre-Authorized Tax Payment Program
- Pre-Authorized Tax Payments allow automatic withdrawals from your bank account.
- Choose from three plan options:
- 2 instalments
- 6 instalments
- 11 instalments
Electronic Billing (eBilling)
- Receive bills securely and conveniently by email notification.
- Access bills online using the Property Tax Lookup or Utility Account Lookup.
- Learn more about subscribing to eBilling.
Accessible Bills
- To request bills in an alternative format, call 311 (Tax and Utility Inquiry Line).
- For Telecommunications Relay Service (TRS), dial 711.
Supplementary/Omitted Tax Bill
- Supplementary & Omitted Tax bills are issued outside the regular billing cycle for new or previously omitted property assessments.
- May include assessments for the current year and up to two previous years.
- Cannot be paid through the Pre-Authorized Tax Payment Program or a mortgage company. Other payment options are available.
- Each supplementary or omitted bill is payable in two instalments.
- Included for customers subscribed to eBilling notifications.
City Building Fund (CBF)
- A dedicated tax levy used to fund priority transit and housing projects.
Transfer-to-Tax Notice
- Issued when utility account balances remain unpaid for 28 days past the due date.
- A Transfer-to-Tax Notice is mailed to the property owner with a new payment due date, 30 days from the mailing date.
- If payment is not received by the new due date, the outstanding balance is transferred to the property tax account.
