Pay Your Property Tax or Utility Bill

As part of the City’s response to the COVID-19 pandemic, property owners in all tax classes (residential, commercial, industrial, multi-residential, etc.), residential and business utility (water/sewer and/or solid waste) accounts were given a 60-day grace period on paying their bills starting March 16 concluding May 15, 2020.

In early May, property owners received notification by mail in advance of the resumption of the processing of property tax payments and to inform them of the changes to the 2020 property tax instalment due dates.

Payments

Payments made to a property tax or utility accounts during the grace period were credited, and the system adjusted accounts accordingly.

Pre-Authorized Tax & Utility Bill Payment Programs

Pre-authorized withdrawals between March 16 and May 15, 2020 were suspended. Pre-authorized payment plan and pre-authorized tax payment customers are not required to re-enroll. Payment withdrawals will start after the grace period has ended.

Post-dated Cheques

Payments received for property tax before March 31 were held according to the 60-day grace period schedule. Cheques dated April 1 will be processed June 1 and cheques dated May 1 will be processed July 2. There is no need to re-submit post-dated cheques.

Any cheques received after March 31 were cashed according to the date specified on the cheque.

Penalties & Interest on Overdue Amounts

Late payment penalties and interest were suspended during the 60-day grace period.

Mortgage Company

Property owners who pay their property tax through a mortgage company should contact them directly to understand how this grace period affects their mortgage amount and/or mortgage payment schedule.

Tenants

Tenants that are directly responsible for property tax and/or utility amounts under the terms of their lease should speak with their landlord. The City has no means of intervening in landlord/tenant arrangements and cannot act to enforce the extension of the grace period to tenants.

A credit balance resulting from a successful assessment/tax appeal will be refunded to the property owner.

If you filed an assessment appeal and have sold your property before you have received your appeal decision, please inform your lawyer.

Refund or Credit Transfer

Requests for refund or transfer of a credit balance due to an overpayment will require proof of payment. Fees may apply.

Copies of the following are acceptable proof of payment:

• cancelled cheque
• bank statement (showing the payment in question)
• cashier’s paid stamp on a bill/statement paid at one of the City’s Inquiry and Payment counters
• receipt of debit payment made at one of the City’s Inquiry and Payment counters

Note: A printout of the payment history from the Property Tax Lookup and Utility Bill Lookup is not acceptable proof of payment.

Additional documents are required, if:

Your property has undergone a change in ownership:

• Provide a Statement of Adjustments
• If a vendor is requesting a refund and a sale has transpired, both the vendor and purchaser Statement of Adjustments along with the vendor’s forwarding address is required.

You are the Power of Attorney or the Executor of the Estate:

• Provide documents assigning Power of Attorney or Executor of Estate
• Provide a Statement of Adjustments (if applicable)

You are the tenant paying the utility bill and are not listed on the account:

• Provide a letter of direction from the property owner

You are the property owner and your tenant pays the utility bill:

• Provide a letter of direction from the tenant

Property Tax Overpayments at Year-end

If an overpayment has created a credit less than $3,000 on your tax account at the end of the year, the credit will be transferred and applied to the next upcoming tax billing. This only occurs if there has not been an ownership change within the year of the credit and that the account is in good standing. If there are arrears on the account, such as other charges (for example, outstanding utility bills and/or other charges) the credit will not be automatically transferred.

Refund of Pre-Authorized Payment

If you are enrolled in the pre-authorized payment program and are requesting a refund of an overpayment:

• you may request from your bank or financial institution a Refusal of Payment, or
• you can request a refund from the City. Your refund will be processed after 90 days from the date of withdrawal as per your pre-authorized debit agreement in compliance with Payments Canada rules.

Submit Your Request by Email, Fax or Mail:

Email: revref@toronto.ca

Fax: 416-696-4131 (refer to Tips on Faxing and Emailing)

Mail:
City of Toronto
Revenue Services, Refunds Unit
5100 Yonge St., Lower Level,
Toronto, ON M2N 5V7

If you submitted a payment and it is not reflected on your property tax or utility account you may contact your financial institution directly to investigate and locate your payment, or, provide proof of payment directly to the City to investigate and locate your payment.

For payment investigation inquiries please contact a customer service representative.