Property Tax Bill Types
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The City issues two property tax bills per year; an interim and a final property tax bill. Supplementary and/or omitted tax bills are issued after the final property tax billing.
If you receive a regular instalment bill, there are three (3) instalments for the interim bill and three (3) 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.
If your financial institution pays your property tax on your behalf, the City sends information for your interim and final property tax bills directly to your mortgage company or financial institution for payment of those bills.
You will receive a copy of your final property tax bill for your records only.
If you receive a regular property tax bill or property tax account statement, and your mortgage company or financial institution is scheduled to pay your property taxes, please forward that bill to their attention.
Supplementary and/or omitted tax bills are billed separately from the regular billing cycle, and are issued throughout the year.
You will receive a property tax account statement if your account has an overdue balance. Tax statements are mailed for both billing cycles.
- January 1st, with a balance as of December 31st, statement provided free of charge.
- After the March tax due date.
- After the May tax due date.
- After the July tax due date.
- After the September tax due date.
If a statement is issued to you, a fee may be added to your property tax account.
Payment on the past due amount(s) is required immediately.
Change in Ownership or Mailing Address
If a change in ownership or mailing address has been updated on your account, a property tax account statement is mailed. An Ownership Information Change Fee may apply.
An application to apportion property taxes usually occurs on properties subject to redevelopment, where the taxes are unpaid.
If you require an apportionment of unpaid taxes relating to a land severance:
- Contact a customer service representative for information on submission requirements and to obtain an application.
- 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
- Your request 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.
- Notice of Hearing is mailed to you to tell you the details of the apportionment hearing with the Government Management Committee.
- Government Management Committee considers the apportionment application and makes a decision.
- Notice of Decision and the resulting Apportionment Tax Bill are 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.
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 416-392-0719.
If you subscribe to epost™, the City will issue your interim property tax billing in January, final property tax billing in May, and if applicable supplementary and/or omitted tax billing in electronic billing format.
If a past due utility bill amount or an additional charge (an example of a charge is: fire, Workplace Safety Insurance Board, Toronto Police Service, Municipal Licensing Standards charges, etc) is applied to your property tax account, a fee will be applied and a property tax account statement will be issued.
Penalty and interest charges will be applied if the amount remains outstanding on the tax account.
If your charge is a past due utility bill and you are the designated utility bill recipient, all future utility bills and notices will be sent to the property owner.
Business Reply Envelope
A business reply envelope is included in your tax and utility bill mailing as a customer service convenience. If you do not require an envelope, contact a customer service representative to request not to receive a business reply envelope with your tax and/or utility bill.