Property Tax Bill Types

eBilling

Enrol in the City’s paperless eBilling service and start receiving your property tax and utility bills digitally. Learn more.

Interim or Final Property Tax Bill

There are three instalments for the interim bill and three instalments for the final bill.

Interim bills are mailed in January while final bills are mailed in May.

There are different methods to pay your property tax bill.

Pre-Authorized Tax Payment (PTP) Tax Bill

This program authorizes your financial institution to automatically withdraw your property tax payments from your bank or financial institution and forward them to the City on scheduled withdrawal dates.

Choose from one of three plans:

• Two instalments
• Six  instalments
• 11 instalments

Interim bills for this program are mailed in January while final bills are mailed in May.

Mortgage Tax Bill

When property tax is paid on behalf of the owner through a financial institution or mortgage company the interim and final tax bill will be mailed directly.

Property owners will receive a copy of the final property tax bill for their records only.

If property owners receive a regular property tax bill or property tax account statement and their mortgage company or financial institution is scheduled to pay the property taxes that bill should be forwarded to the respective organization.

Property Taxes Paid by Mortgage Company or Lender

If your property tax is paid by a financial institution or mortgage company, once we have updated their interest on your account, future bills will be sent to them. You will receive a property tax statement if your tax bill is not paid by the due dates. If you have registered for payment through your mortgage, and received a bill, we have no record of your mortgage company on your account. Contact your bank/lender for instructions.

Property owners will receive a copy of the final property tax bill for their records.

Delete mortgage company from your account

It is your responsibility to inform the City in writing when a mortgage company/lender will no longer be paying your tax bill. To delete a mortgage company from your property tax account provide the following:

• Name of all registered owners of the property
• Property address
• Assessment roll number
• Name of mortgage company and/or financial institution
• Mortgage number
• Effective date
• Signature

Submit your request by mail:

City of Toronto
Revenue Services, Payment Programs
5100 Yonge St.,
Toronto, ON M2N 5V7

Fax: 416-392-0799

In-person requests: Property Tax, Utility and Parking Violation Inquiry & Payment Counters have reopened. Counters at Metro Hall remain closed.

Re-print Property Tax Bill

If you want a printed copy of your property tax bill, a re-print is available for a fee. Please contact a customer service representative, or select one of the other service request options.

Alternatively, acquire account information through the Property Tax Lookup. Locate a previous bill and sign in to the lookup by entering information on the property tax bill.

Property Tax Account Statement

A property tax account statement is issued for accounts with an overdue balance. Tax statements are mailed for both the interim and final bill.

Interim Billing

• January 1, with a balance as of December 31. A statement is provided free of charge.
• After the March tax due date.
• After the May tax due date.

Final Billing

• After the July tax due date.
• After the September tax due date.

If a statement is issued a fee may be added to the property tax account.

Payment on the past due amount is required immediately.

Change in Ownership or Mailing Address

If a change in ownership or mailing address has been updated on the account, a property tax account statement is mailed. An Ownership Information Change Fee may apply.

For inquiries on tax account balances, use the Property Tax Lookup to view account details or contact a customer service representative.

Transfer to Tax Statement

If you received a fee or charge (imposed under Toronto Municipal Code Chapter 441) relating to your property and the charge remains unpaid for more than 90 days, it may be added to your property tax account for collection.

Notification of charges added to your tax account is issued through a separate Transfer to Tax Statement and assigned a distinct payment due date.

Overdue Utility Account Balance

A Property Tax Account Statement will be issued along with an associated fee when a past due utility bill amount is transferred to your property tax account.

If charges remain past due on a utility bill and you are the designated utility bill recipient (tenant), you will be removed as the designate on the utility account and all future utility bills and notices will be sent directly to the property owner.

Special Charges

Special charges may also be applied to your property tax account. To learn more and find examples of special charges.

Penalty and Interest on Charges Transferred to Tax

Penalty and interest charges will be applied if the amount remains outstanding on the tax account.

Supplementary and/or Omitted Tax Bill

Supplementary and/or omitted tax bills are billed separately from the regular billing cycle and are issued throughout the year.

Apportionment Property Tax Bill

An application to apportion property taxes usually occurs on properties subject to redevelopment, where the taxes are unpaid.

If an apportionment of unpaid taxes relating to a land severance is required:

1. Complete an application and contact a customer service representative for information if required.
2. Submit your completed application/request with the applicable fee by mail:
   City of Toronto
   Revenue Services, Tax Billing – Apportionments
   5100 Yonge St., Lower Level
   Toronto, ON M2N 5V7
3.  Requests will be forwarded to the Municipal Property Assessment Corporation (MPAC). MPAC provides the City with the assessment information related to the severance, City staff calculate the portion of unpaid taxes applicable to your account.
4. Notice of Hearing is mailed to you to tell you the details of the apportionment hearing with the Government Management Committee.
5. Government Management Committee considers the apportionment application and makes a decision.
6. Notice of Decision and the resulting Apportionment Tax Bill is issued to property owner(s). Your tax bill may include special charges, BIA (Business Improvement Association) levy, or any other levies pertaining to the property.

Tax History Statement

A Tax History Statement details the property tax billings and payment history on an account. Please select one of our service request options to request a statement for a fee.

Alternatively, access your account online using the Property Tax Lookup. Locate a current bill for your property sign-in to the lookup by entering information on found the property tax bill.

Accessible Tax Bill

If you have accessibility needs and require a different bill format, please contact 311, the Tax and Utility Inquiry Line at 416-392-2489 or TTY phone line at 416-338-0TTY (0889).