Taxes

When your tax remains unpaid after April 1 in the year it is due, a 10 per cent penalty will be added to the outstanding balance with a minimum penalty of $6. Interest will accrue for unpaid tax after April 1.

When your tax remains unpaid for two or more years a caution may be registered against the property. If the total of your:

• tax
• penalty
• interest, and
• costs

is not paid in full before November 30 of the year following the caution, the property may be forfeited to the Crown.

The applicable tax rate is 1.5% of the assessed value of the property.  The minimum annual tax is $6.  For PLT, the Municipal Property Assessment Corporation (MPAC) provides the Ministry with the assessed values.

Land is assessed at no less than $4 an acre or part of an acre.  Land that is rock barrens, muskeg or covered with water is assessed at no less than $2 an acre or part of an acre.

Where does the tax collected go and how is it used?

PLT revenue is deposited into the Consolidated Revenue Fund for the Province of Ontario. This fund is used by the Province to provide residents of unorganized areas with services, such as:

• Ontario Provincial Police (OPP)
• forest fire protection
• welfare
• grants, and
• hospital care.

When will I receive my yearly PLT bill and when is payment due?

Your PLT tax bill will be mailed to your last known address before February 15 in the year tax is owed.  PLT is due on March 15 of the same year.

Who should I contact regarding a change of mailing address or a change in ownership for a property where PLT is owing?

You must inform Municipal Property Assessment Corporation (MPAC) of all ownership and mailing address changes. MPAC's telephone number is 1 866 296-6722.

I'm purchasing a property in an area without municipal organization. How can I determine the current balance of tax owing against the property?

The current property owner must provide a written and signed authorization letter to the ministry allowing tax information to be released. We can then provide you with a PLT tax certificate for the property, at no charge.

What methods of payment are available for paying my tax bill?

You can pay your PLT by cheque or money order, payable to the Minister of Finance. Your cancelled cheque is your receipt.

Note:

1. You cannot make this payment at a financial institution.
2. The ministry currently does not have the ability to receive payment of the PLT electronically.

Who should I contact in the ministry regarding further PLT questions?

Direct all inquiries relating to the amount of tax and/ or the arrears on your PLT bill to:

Ministry of Revenue
Provincial Land Tax
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
TTY: 1 800 263-7776
Fax: 905 433-5770