We are currently receiving a high volume of inquiries related to property tax and utilities (water/sewer and solid waste billings). For your convenience, a list of the most frequently asked questions with their answers are below. If you still require assistance, please call 311, Monday to Friday, 8:30 a.m. to 4:30 p.m.

Inquiry and Payment Counters

To slow the spread of COVID-19, Inquiry and Payment Counters at Metro Hall, City Hall and Civic Centres remain closed.

Drop Boxes

The payment drop box at Inquiry & Payment Counters are temporarily unavailable while City Hall and Civic Centres currently remain closed to the public.

Payment Options

Accepted payment options can be found at Pay Your Property Tax or Utility Bill.

Payment Transfers or Refund

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

Contact a customer service representative for information or refer to Request a Refund or Transfer.

Property Tax Arrears

If your property tax account is assigned to a Bailiff Collector, any tax payments must be remitted directly to that Bailiff.

Find out more about Late Tax Bill Payments and refer to Issuance of Tax Arrears to a Bailiff.

COVID-19 Response

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.

Mailing of Final Tax Bills

The City has successfully mailed out all 2020 Final Property Tax bills between May 25 to June 15. Due to the 60-day grace period, due dates have changed and are reflected on your current bill.

Missing Bills

If you have not received your tax bill contact a customer service representative for your billing and account details. You may access your account information by using the Property Tax Lookup. Details provided include account balance, current and previous billing amounts, payment details, due dates and more.

Financial Hardship

If you are experiencing financial hardship due to the COVID-19 pandemic, financial relief is available. Property owners that apply may request additional time to pay their taxes without incurring late payment penalties or interest charges, your tax account must be paid in full by November 30, 2020 to be eligible for penalty adjustment.

If you would like to use the Property Tax and Utility Account Lookup tools your customer/client number is required.

Property Tax

Your customer number is located on the upper portion of your property tax bill, directly below the legal description.

Utility Bill

Your client number is located on the upper portion of your utility bill, directly below the account number.

Troubleshooting

Contact a customer service representative to help troubleshoot any problems you may be experiencing with the Property Tax and Utility Account Lookup tools.

Property Tax, Water & Solid Waste Relief Programs

Application forms for the Property Tax, Water & Solid Waste Relief Programs will be available online in mid-July 2020. The submission deadline has been extended to October 30, 2020.

Property Tax Payment Deferral Program

In response to the COVID-19 pandemic, a temporary tax payment deferral program has been introduced. Property owners will be able to request additional time to pay their taxes without incurring late payment penalties or interest charges for a six month period effective June 1 to November 30, 2020.

Due to the ongoing response to COVID-19, pre-authorized applications and change requests (i.e. banking information and adjustments to payment schedules) are taking longer than normal to process. Please continue to pay your tax bill as required until you receive written confirmation that your enrolment or change of information request has been processed.

Program Enrolment

Sign up for the Pre-Authorized Tax Payment Program (PTP) and choose between two, six or 11 tax instalment withdrawals.

Change of Banking information

If you are already a PTP customer and you are Changing Banking/Financial Information from which your tax payments are withdrawn, a Pre-Authorized Tax Payment Change Form is required to be completed and returned to Revenue Services at least 15 days before your next withdrawal date.

COVID-19 Grace Period

Pre-Authorized Tax Payment (PTP) customers that are on the 11 instalment plan were given a 60-day grace period with the April 15 and May 15 tax instalment withdrawal. The tax withdrawal schedule resumed on June 15, 2020.

PTP 11-Instalment customers may notice an increase in their withdrawal amounts for the 2020 Final Tax Bill. This is largely due to the pre-authorized tax instalments originally due on April 15 and May 15 will now be spread out evenly and collected through the PTP instalment withdrawals already scheduled for the months of July through December 2020.

For those property owners who made property tax payments outside of the program, we thank you. All payments will be credited and reflect on your 2020 Final Tax Bill pre-authorized payment withdrawal schedule.

Due Dates

To learn more about your 2020 Pre-Authorized Tax Payment Program Due Dates.

Questions

Please email PTP@toronto.ca should you have any questions about your PTP schedule or payments credited to your tax account.

Use the Online Tax & Utility Certificate Service and your certificate request will be processed and ready to download within approximately two business days.

Alternatively, you may send your certificate request along with the required associated fee by mail or delivered by courier:

By Mail

City of Toronto
Revenue Services, Account Administration Unit
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7

By Courier

City of Toronto
Revenue Services, Account Administration Unit
5100 Yonge St., Lower Level

Shipping & Receiving Loading Dock
Toronto, ON M2N 5V7

Loading dock dropbox contents are collected daily.

Certificate Updates

Receive a verbal update of your Tax/Utility Certificate by contacting a customer service representative. Call 311 Tax & Utility Call Centre, 8:30 a.m. to 4:30 p.m., Monday to Friday.

Change of Ownership

Law offices can submit a change of ownership request by fax or mail. Find out more about Buying, Selling or Moving and refer to Change of Ownership.

Change of Address

Change your address through the Property Tax Lookup tool. Mailing address change requests made online are processed within approximately 48 hours.

You may also submit your Mailing Address Change request by fax or mail.

Commercial Bag-only 2018/2019 retroactive charges

Some Commercial Bag-only customers may receive 2018 and/or 2019 charges on their current bill. Due to a billing error, annual base fees were not applied to some solid waste accounts. These fees are being retroactively billed in addition to the regularly scheduled Commercial Bag-only Annual Base Fee in 2020 (if applicable). The City recognizes the COVID-19 pandemic has significantly impacted customers and apologize for any additional strain that this error has caused.

Sudden Increase in Your Utility Bill

Utility customers may notice an increase in the amount owing on their bill. This may be a result of the increased water rates for 2020 and changes to the solid waste rebate structure. Water consumption increases in warmer weather, or you may experience a spike in water consumption due to a leak.

To learn more about the reason why you may have experienced a sudden increase in your utility bill or contact a customer service representative for more information.

Water Turn-Off/On

Request a Water Turn-Off/On through Toronto Water if you are undergoing property repairs or renovations. There is an associated Water Turn-Off/Turn-On Fee for this service.

If you require further assistance, please contact 311, press option 3 then option 1 to be put in the water turn on/off queue.

Backflow Prevention Program

Learn more about the Backflow Prevention Program and the associated Water Supply Backflow Prevention Device Testing Reports Fee.

Bin Requests

Submit a solid waste bin request, or if you require further assistance, please contact 311 to request one of the following:

  • Exchange of your solid waste bin for a different size
  • Arrange for delivery of a new solid waste bin
  • Have your current solid waste bin removed from your property

The Vacant Commercial & Industrial Unit Tax Rebate Program is no longer available. The last period for which a rebate could be sought was any vacancy that occurred for at least 90 consecutive days between January 1 to June 30, 2018. ­­The only exception will be for property owners who will receive a 2020 Omitted Tax Bill for the January 1 to June 30, 2018 vacancy period.

Property tax bills for new constructions can only be issued after the Municipal Property Assessment Corporation (MPAC) has assigned an assessment value to your property and forwarded the assessment information to the City of Toronto. You can first expect to receive a Notice of Assessment from MPAC before the property tax bill is issued.

Property taxes for preceding tax years may be issued through a Supplementary/Omitted Tax Bill. It is advisable that you allocate an approximate amount of funds for future property tax payments. Multiply your property assessment value by the associated property tax rate to get an estimate of your property taxes.

Try our Property Tax calculator to take the guess work out of your 2020 property tax estimate.

The City sends Rent Reduction notifications annually. If you require a copy of your Landlord/Tenant letter that was issued from a previous tax year, submit your request by contacting a customer service representative for information.

Property owners of 42 live music venues should expect to receive a revised billing reflective of reduced taxes on November 4. The remaining six properties in mid-December.

COVID 19 – Recovery Efforts

The Creative Co-Location Facilities Property Tax Subclass helps support the sustainability and growth of creative enterprises in Toronto and now includes live music venues.

The change was made as part of the City’s COVID-19 recovery efforts and is consistent with City Council directives to promote Toronto as a city that values music and musicians.

It is intended that this measure will remain in place beyond this year to support the long-term viability of the live music sector.

Recipients

On July 29, 2020, a by-law designated 45 live music venues to be included in the creative co-location property tax subclass. An amended by-law on October 2, 2020, designated an additional three properties to be included.

Tax Classification

The Municipal Property Assessment Corporation (MPAC) has prepared supplementary notices changing the tax classification for live music venues to reflect the creative co-location subclass.  The change in tax classification and the associated reduction in tax rate is effective from January 1, 2020, for eligible properties.

Notification

The first set of supplementary notices will be mailed by MPAC to 42 property owners on October 8 and the City expects to issue revised billings reflecting the reduced taxes on November 4.

Property owners of the six remaining properties are scheduled to receive supplementary notices from MPAC on November 13, and revised billings reflecting the reduced taxes are scheduled to be mailed the second week of December.