General
- Will the Ministry of Finance be sending quarterly cash instalments to the school boards?
- Who has the authority to bill or collect education taxes?
- How will the responsibility for recreation committees be transferred to the Local Service Boards (LSB)?
By-law
- Are school boards still responsible for passing a by-law to levy school taxes?
- What wording should the school boards use when levying education taxes?
Billing and Payments
- When will taxpayers receive their first tax bill?
- What options will taxpayers have to pay their accounts after they receive their first Provinical Land Tax (PLT) reform bill?
Education Tax Rates
Supplementary, Omitted Tax Assessments and Assessment Review Board (ARB) Decisions
Tax Roll Assessments
- Why do we have to keep tax rolls if the Province of Ontario is listed as the taxing authority on the Municipal Property Assessment Corporation (MPAC) statement?
- To whom do we forward completed Minutes of Settlement, ARB decisions and approved Section 357 applications to?
- What should be done with Section 357 decisions that have been sent to MPAC and have not been completed to date?
Arrears
Questions
Will the Ministry of Finance be sending quarterly cash instalments to the school boards?
Yes, the Ministry of Finance will be sending payments of the amounts levied to the levying school boards on:
- March 31
- June 30
- September 30
- December 15
In order to be eligible to receive the payments, each levying board must provide the ministry with a signed copy of the by-law levying the education taxes. Further information about the by-law is provided below.
Who has the authority to bill or collect education taxes?
Effective January 1, 2009, school boards no longer have the authority to bill or collect education taxes.
The Online Property Tax Analysis system (OPTA) receives all assessment data changes and additions from the Municipal Property Assessment Corporation (MPAC). All assessments, billing and collection activities of education taxes will be handled by the City of Thunder Bay, the Municipal Service Provider (MSP) that was selected by the Ministry of Finance to administer the program following a lengthy screening process.
How will the responsibility for recreation committees be transferred to the Local Service Boards (LSB)?
The Ministry of Finance is working with all related stakeholders to facilitate the transfer. Details will follow.
Are school boards still responsible for passing a by-law to levy school taxes?
Yes, school boards retain the responsibility to pass a by-law to ensure school taxes are levied.
The by-law must be passed and provided to the Ministry of Finance no later than December 31st of the year preceding the billing year. (For example: for 2011, the by-law must be received by December 31, 2010.)
What wording should the school boards use when levying education taxes?
Here is a SAMPLE that may be used:
Whereas subsection 257.7(1) of the Education Act (the "Act") requires the Board to levy the tax rates prescribed under section 257.12 of the Act;
And Whereas Ontario Regulation 400/98 prescribes the tax rates under subsection 257.12(1) of the Act;
Now Therefore the Board enacts as follows:
The rates set out in Regulation 400/98 for [insert tax year] are hereby levied in localities within the area of jurisdiction of the Board on the property indicated in section 257.7 of the Act.
Dated this ___ day of _____.
When will taxpayers receive their first tax bill?
For 2010, an interim tax bill based on 50% of the previous year's taxes will be issued in May 2010, payable in two instalments in June and July. It will be followed by a final tax bill later in the summer, also payable in two instalments (dates to be determined).
What options will taxpayers have to pay their accounts after they receive their first PLT reform bill?
Taxpayers will be able to make payments using the following methods:
- in person at a financial institution
- in person at the PLT Office located at 500 Donald St E, Thunder Bay
- through Internet banking services
- through touchtone telephone banking services
- through their mortgage payment or
- by sending a cheque or money order payable to the "City of Thunder Bay" to:
Provincial Land Tax
PO Box 58
Thunder Bay ON P7C 0A5
If paying by cheque or money order, taxpayers must ensure their 19 digit tax roll number is clearly identified on the cheque or money order. If it is not, their payment cannot be processed and may be subject to late payment penalty and interest charges.
A $35 fee will be charged to your account for a cheque which is non-negotiable due to non-sufficient funds in accordance with Ontario Regulation 754/92 and Section 8.1 of the Financial Administration Act, R.S.O. 1990, Chapter F.12.
What are the education tax rates?
Education tax rates are prescribed in Ontario Regulation 400/98 made under the Education Act, R.S.O. 1990, c. E.2. A copy of the regulation can be found at ontario.ca/e-laws.
What do we do with supplementary, omitted tax assessments and ARB decisions?
Forward them to:
Provincial Land Tax
PO Box 58
Thunder Bay ON P7C 0A5
Why do we have to keep tax rolls if the Province of Ontario is listed as the taxing authority on the Municipal Property Assessment Corporation (MPAC) statement?
The Assessment Act requires MPAC to return and deliver assessment rolls to the secretary of a locality, such as a school board. While there is no requirement for a school board to keep tax assessment rolls, some boards may still need them for election purposes.
To whom do we forward completed Minutes of Settlement, ARB decisions and approved Section 357 applications to?
Forward them to:
Provincial Land Tax
PO Box 58
Thunder Bay ON P7C 0A5
What should be done with Section 357 decisions that have been sent to MPAC and have not been completed to date?
MPAC is responsible for updating the roll to reflect Section 357 decisions. If a change is not made by the time MPAC returns the roll to municipalities, it will be made for the following year.
Who conducts tax sales or registers liens against properties for pre-2009 education taxes in arrears?
School boards no longer have the authority to bill or collect education taxes including conducting tax sales and registering liens. All activities relating to the pre-2009 education tax arrears will be handled by the Ministry of Finance through its Municipal Service Provider, the City of Thunder Bay.
Whom 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 Finance
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
