Property taxes are the primary source of revenue for local governments. The municipal tax levy funds services such as the local police, fire department, economic development, and planning, engineering, and infrastructure, as well as public works operations.
The education portion of the tax levy funds the four school boards, and the rate is set by the Government of Ontario. Each residential household is able to choose which school board is funded by their tax dollars.
Property taxes are determined by two factors: a property’s assessed value and the tax rate set by the municipality.
Property assessment is the mandate of the provincial organization, the Municipal Property Assessment Corporation. They are responsible for property classification (for example: commercial or residential), and value assessments across the Province of Ontario. Municipalities receive the assessment roll each year and apply the tax rates to determine the amount of taxes for each property.
Property tax rates are set by the municipal Council through the annual budget process to fund operating and capital expenditures. Besides taxes, the City relies on user fees, reserves, provincial and federal grants, and debt to fund delivery of services to its residents and visitors.
The City mails out Tax Notices (Bills) twice a year to the mailing address provided by the Municipal Property Assessment Corporation for each owner. The interim tax bill is sent out at the end of January and is due the last business day of February. The final tax bill is sent out at the end of July and is due on the last business day of August.
If there is a mailing address change, the property owner must request the change in writing.
This can be done by mail or in person at the City Hall Customer Service Office or by emailing firstname.lastname@example.org.
It is the property owner’s responsibility to notify the municipality of any change to the mailing address. Failure to receive a tax notice does not exempt the property owner from paying taxes by the deadline, or the account from being charged interest and penalties. The owner must pay all dues.
How to pay your taxes:
Municipal taxes can be paid any of the following way:
- Through your mortgage company: your mortgage company takes a sum for taxes along with your regular mortgage payment and remits to the City on your behalf.
- Monthly Pre-Authorized Debit: withdrawals over 12 equal payments. Please submit your application to email@example.com.
- Semi-Annual Pre-Authorized Debit: please submit your application to firstname.lastname@example.org.
- At your financial institution (bank or credit union) in person or online. Set up Brockville Tax in the Pay Bills section of your online bank account, using the 19 digit property roll number found on your tax notice.
- Pay in person at the Customer Service Office inside City Hall by direct debit, cash, or cheque. Credit card payments are not permitted for property taxes. After office hours, cheques can be dropped off at the City Hall drop box available by the front door. Please do not put cash in the drop box.
Late payment of taxes results in late payment charges on the first day of default at a rate of 1.25% per month (15% annually) as per the Municipal Act. Failure to receive a tax notice does not exempt property owners from penalty charges. Charges are not reversible upon request.
Please contact us for additional payment arrangements that may be possible on a case by case basis.
Since the Municipal Property Assessment Corporation (MPAC) is responsible for property assessment, documents for appeal must be submitted directly by the property owner to the Municipal Property Assessment Corporation. The most common types of appeal are:
- Request for Reconsideration: The deadline for submission is specific to each property and is printed on your Assessment Notice. The Request for Reconsideration can be submitted by mail to the Municipal Property Assessment Corporation or through the About My Property Portal. If your application is determined by the Municipal Property Assessment Corporation to be unsuccessful, applicants may appeal to the Assessment Review Board
- Section 357 Application under the Municipal Act is available upon request. Under this section of the Municipal Act, 2001, upon application by the property owner to the municipality, taxes may be cancelled, reduced, or refunded if the land:
- became exempt from taxation
- the building or land was razed by fire or demolition
- the building was damaged by fire
- the applicant is unable to pay taxes because of sickness or extreme poverty
- a person was charged due to a gross or manifest error that is clerical or factual in nature
- the land/structure was subject to renovations that prevented normal use of at least three months during the year
- the land/structure changed classification (ex. commercial to residential)
Applications must be submitted to the municipality on or before February 28th of the following year.
Tax Rebate Programs
Charity Rebate Program:
This rebate is available to registered charity organizations. Applications must be submitted to the municipality on or before February 28th of the following year to be considered for a rebate of the taxes paid in the prior year. The rebate is equal to 40% of the taxes paid by the charitable organization. If the organization is a tenant, then a statement or receipt from the property owner showing the portion of the rent paid for taxes must be included with the application. Applications received after the due date will not be eligible for the rebate.
Vacancy Rebate Program:
This rebate is available to properties classified as commercial or industrial. Applications must be submitted to the municipality on or before February 28th of the following year to be considered for a rebate of the taxes paid in the prior year. The rebate amounts are 30% for commercial properties and 35% for industrial properties. The property or a portion of the property must be vacant for 90 consecutive days to be eligible. Applications received after the due date will not be eligible for the rebate.
Request a Tax Certificate
A City of Brockville property owner or their authorized representative may request a tax certificate with payment of the applicable fee.
For further information or assistance with property taxes please contact the Customer Service Office.