Property Tax Bill Types

Regular Instalment 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.

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.

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.

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. Contact a customer service representative for information on submission requirements and to obtain an application.
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.

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).

Electronic Billing (E-billing)

Property owners that subscribe to epost™  will receive their interim property tax bill in January and the final property tax bill in May.

Supplementary and/or omitted tax bills are also issued in electronic billing format.

Sign up for e-billing.

Transfer to Tax Statement

A fee will be applied and a property tax account statement will be issued when a past due utility bill amount or an additional charge (E.g. fire, Workplace Safety Insurance Board, Toronto Police Service, Municipal Licensing Standards charges, etc) is applied to your property tax account. 

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

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