Frequently Asked Questions for School Boards
General
- Will the Ministry of Revenue be sending quarterly cash installments 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?
- Are we to forward completed Minutes of Settlement, ARB decisions and approved Section 357 applications to the MSP? As well as receipts for the prior year?
- 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 Revenue be sending quarterly cash installments to the school boards?
Yes, the Ministry of Revenue 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 Revenue 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 in early Fall.
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.
For the 2010 and subsequent tax years, the by-law must be passed and provided to the Ministry of Revenue no later than December 31st of the year preceding the billing year. (For example: for 2010, the by-law must be received by December 31, 2009.)
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?
Taxpayers will receive their first bill in summer 2009. The bill will include one or more of the following charges:
- Provincial Land Tax
- Education
- Local Roads Boards
- Local Service Boards
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 in 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 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.
Are we to forward completed Minutes of Settlement, ARB decisions and approved Section 357 applications to the MSP? As well as receipts for the prior year?
Any update to the assessment roll due to Minutes of Settlement, ARB or Section 357 decisions are done by the MPAC. The PLT Office will not be able to make any changes to the roll. If a change is not made by the time MPAC returns the roll to municipalities, it will be made for the following year.
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 Revenue through its MSP, the City of Thunder Bay.
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
