Provincial Land Tax

Provincial Land Tax (PLT) is a property tax imposed on land located in the unincorporated territories of Ontario which do not have municipal representation. The taxes collected through this program fund the cost of provincial services in these areas.

Reform of the PLT Program

After extensive consultations in the north, the Ontario Government passed legislation reforming the PLT program, beginning with the 2009 tax year.

Land in the unincorporated territories is now assessed using the Current Value Assessment method which has been used in the rest of the province since 1998.

Tax Rate

The minimum tax will remain $6 per year. The final tax rates for each property class are listed in the table below.

PLT Tax Rate per Property Class

Property Class	Tax Rate Inside School Boards	Tax Rate Outside School Boards
Commercial	0.00054642	0.00054642
Farmland/ Managed Forest	0.00042444	0.00006380
Industrial	0.00037936	0.00037936
Pipeline	0.00193903	0.00193903
Residential/ Multi-residential	0.00169776	0.00025520

 

What will my property tax be?

You can calculate the PLT portion of your tax bill using the rate table above, your most recent property assessment notice from the Municipal Property Assessment Corporation (MPAC) and the following formula:

• Assessed value of property in 2008 (on assessment notice) multiplied by PLT Tax Rate (from the rate table above) equals the PLT portion of your tax bill.

For example, if the 2008 assessed value of your residential property inside school boundaries was $54,000, when multiplied by the 0.00169776 tax rate from the rate table above, the PLT portion of your tax bill would be $91.68.

Do you own property within Local Roads Board (LRB) or Local Services Board areas (LSB)?

If so, you will continue to pay LRB and LSB levies. If these bodies opt to have their levies included in the one bill system, those charges will appear as a line item on your tax bill. If the board does not opt in the one bill system, you will continue to send your payment to the LRB and/or LSB.

Do you own property within school boundaries?

If so, you will continue to pay education taxes which will appear as a line item on your tax bill.

Who do I contact for more information?

Depending on the nature of your call, please use the following contact information:

Provincial Land Tax Office – Thunder Bay

Taxpayers can call the Provincial Land Tax Office in Thunder Bay with any questions relating to their PLT Accounts, payments, tax certificates, billing or any other general inquiries:

• Local Calls: 1 807 625-2122
• Toll Free: 1 866 400-2122
• Teletypewriter: 1 888 321-6774

Email: plt@thunderbay.ca

Ministry of Revenue

For any legislative questions regarding the Provincial Land Taxes Act, 2006 call:

• Toll Free: 1 866 ONT-TAXS (1 866 668-8297)
• Teletypewriter: 1 800 263-7776

Municipal Property Assessment Corporation (MPAC)

For any questions regarding property assessment call:

• Toll Free: 1 866 296-6722
• Teletypewriter: 1 877 889-6722