How are my payments applied if my account is in arrears?
How do I sign up for the Pre-Authorized Payment (PAP) Plan?
How do I sign up for electronic tax bill delivery?
My Spouse has passed away. How do I remove his/her name from the tax bill?
What is area rating?
What are my payment options for paying property tax?
When are property tax bills mailed out and when are they due?
What is the penalty and interest for late tax payments and unpaid taxes, and when is it added on?
My tax bill shows my commercial property as fully occupied; however, it is vacant. How do I go about getting the status changed?
I need an official receipt for property taxes paid last year for Canada Revenue Agency. Is there a charge?
What is the charge for a tax certificate, and where do I send the request?
Who do I need to notify for a change to my mailing address?
How do I change my school support designation on my tax bill?
What is the Seniors (65+) Tax Rebate Program (Elderly Tax Credit) and how do I apply for it?
My mortgage company pays my taxes, but I would like to pay my own. How do I change this arrangement?
How is my property assessed and what if I don't agree with the property assessment value?
How are my payments applied if my account is in arrears?
Payment Application Rules
Please note that payments received on properties that are in arrears have their payment applied first to the oldest years penalties and interest, then to the oldest years principle taxes, then to the oldest years other (i.e. other charges added to taxes such as water arrears or property stands charges).
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How do I sign up for the Pre-Authorized Payment (PAP) Plan?
To enroll: The PAP application form is available on the City of Hamilton Web site.
In the absence of an application form, you can submit a void cheque, along with written-signed authorization as to your preferred plan (10 month - Feb - Nov, 12 month - Jan - Dec indicating withdrawal on "1st" or "15th" of the month, instalment due dates or arrears plan) to the address below.
Include name, address of property, mailing address (if different from property address), phone number and the date you would like this to go into effect.
Mail your application or letter along with a void cheque to the City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton ON L8N 0A3. You can also fax it to the Corporate Services Department at (905) 546-2449. If you prefer, you can drop it off at your nearest Municipal Service Centre.
Note: You can sign up for the PAP plan at any time; however, any previously billed instalments must be paid in full before pre-authorized payments will commence. For further information on account balances, please call the City of Hamilton at (905) 546-CITY.
To cancel: Cancellations must be received in writing. Please advise the cancellation date.
To change accounts: A new void cheque is required at least two weeks prior to the next withdrawal date to allow ample time for the change to be made. The new void cheque can be faxed to (905) 546-2449 or mailed to: City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton ON L8N 0A3. You can also drop it off at your local Municipal Service Centre. Please ensure that your name, address of property, mailing address (if different from property address) and phone number are included. Allow two weeks prior to the due date to implement the change.
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How do I sign up for electronic tax bill delivery?
If you would like to receive your tax bill electronically, delivered by Canada Post through their ePost system, please sign up now online at your bank's web site or at www.epost.ca, to receive all future tax bills electronically.
PLEASE NOTE:
The Canada Post ePost Web site supports one due date and one amount. The City of Hamilton property tax bills have two due dates and two amounts due on each tax bill. Therefore, any taxpayer receiving a City of Hamilton tax bill through ePost will need to open the PDF file to view their tax bill to see the Instalment Due Dates and Instalment Amounts.
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My Spouse has passed away. How do I remove his/her name from the tax bill?
First, contact the Tax Section and submit a copy of the Death Certificate by fax at (905) 546-2449 or by mail to: City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton, ON L8N 0A3. You can also submit this information to your local Municipal Service Centre.
Second, the Municipal Property Assessment Corporation must be notified. Please indicate the property address and submit a copy of the Death Certificate to: Municipal Property Assessment Corporation, P.O. Box 9808, Toronto, ON M1S 5T9 or fax to 1-866-297-6703.
To update the ownership information on title, please contact your lawyer.
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What is area rating?
Area rating is used to assign specific program costs to different areas within the City. For more details please select the following link to AREA RATING.
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What are my payment options for paying property tax?
Payment options are:
Pre-Authorized Payment (PAP) Plan – Once enrolled in this plan, payments are automatically withdrawn from your bank account under one of the following schedules:
12 Month Plan 1st of the month - Payments are automatically withdrawn on or after the first day of each month from January to December.
12 Month Plan 15th of the month - Payments are automatically withdrawn on or after the 15th day of each month from January to December.
10 Month Plan - Payments are automatically withdrawn on or after the first day of each month from February to November.
Instalment Plan - Payments are automatically withdrawn on the instalment due dates. Scheduled for last working day of February, April, June and September.
Arrears Plan - You determine the amount of your monthly payment, deducted the last working day of the month. Penalty and interest charges apply to any outstanding balance. The tax department must first approve this arrangement of payment.
Mortgage Company - This method of paying taxes must be set up by your Mortgage Company.
Four Regular Instalments – You will use the payment stubs included with your interim and final tax bills.
Internet banking, Telephone banking or paying at ATM machines - Check with your financial institution for details. Please be sure to use the first 11 - digits of the property roll number which is located on the top left corner of your tax bill. Please make sure that you update your 11 digit property roll number when you sell and relocate to a new property address in Hamilton.
By Mail - When paying by mail (do not submit cash), the taxpayer assumes the responsibility for late arrival. The post-mark date will be honoured in the event of payments being received after the due date. A penalty will be charged for payments post-marked after the due date.
Bank Payments - Tax instalment payments are accepted at any chartered bank or financial institution, provided you bring your payment stub.
In Person - Your payment can be dropped off at Hamilton City Hall, Citizen Service Centre (71 Main Street West) or any one of our Municipal Service Centres located in the former municipalities.
Note: If paying by cheque, please make your cheque payable to the City of Hamilton. Credit card payments are not accepted, however, credit card cheques may be used.
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When are property tax bills mailed out and when are they due?
An interim tax bill is mailed out in early February with instalments due the last business day of February and April.
A final tax bill / notice is mailed out in early June with instalments due the last business day of June and September.
Residents on the Pre-Authorized Payment plan or who pay their property taxes through their mortgage will not receive the interim bill. A final tax notice will be mailed at the same time as the final tax bills.
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What is the penalty and interest for late tax payments and unpaid taxes, and when is it added on?
Late payments will result in a penalty charge of 1.00% per month applicable the first day past due. This charge is applied for the entire month.
Penalties - Penalties will be charged on unpaid taxes on the first day of default.
Interest - Interest for each month or fraction thereof will be added thereafter on the first day of each calendar month to all taxes past due, until the taxes are paid.
Penalties or Interest are applied only against the original taxes or any other charges added to taxes. They are not applied to any penalty or interest charges previously added.
When paying by mail, the taxpayer assumes the responsibility for late arrival. The post-mark date will be honoured in the event of payments being received after the due date. A penalty will be charged for payments post-marked after the due date.
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My tax bill shows my commercial property as fully occupied; however, it is vacant. How do I go about getting the status changed?
All commercial and industrial properties are considered fully occupied on the return of the roll, with the exception of vacant land. When a property, or a portion of a property is vacant for more than 90 days, an “Application for Rebate of Property Taxes for Commercial and Industrial Properties (under section 442.5 of the Municipal Act)” must be completed for each and every year the vacancy occurs. Forms are available at all Municipal Service Centres and City Hall.
Please contact the City of Hamilton at (905) 546-CITY (2489) to have an application e-mailed, faxed or mailed to you. The application form is also available online.
Please review the application as it lists the criteria.
Commercial and industrial buildings only (apartment buildings and seasonal businesses are not eligible).
Property owners may submit a maximum of 2 applications per year (One application with respect to all vacancies that occurred on the property for the entire year OR One application with respect to the vacancies that occurred on the property for the first 6 months of the year and a second application with respect to the vacancies that occurred on the property for the last 6 months of the year)
The deadline for filing such an application is February 28th of the year following the year of the vacancy.
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I need an official receipt for property taxes paid last year for Canada Revenue Agency. Is there a charge?
A computer screen printout can be provided at your local municipal building at no charge. If you require an official tax letter, contact the tax department at (905) 546-CITY (2489) for details. The charge for an official tax letter/receipt letter is $24.05 - per year, except for those on the Pre-Authorized Payment Plan.
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What is the charge for a tax certificate, and where do I send the request?
The 2013 tax certificate fee is $54.40. This fee covers the costs of changing ownership information on the property tax roll and providing additional information concerning local improvement charges. The previous charge for a compliance form for local improvements has been consolidated into one fee and one response in the Tax Certificate.
Requests for tax certificates should be submitted in writing to: City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton ON L8N 0A3 Attn: Tax Certificate Clerk. For any other inquiries pertaining to tax certificates, call (905) 546-CITY (2489).
Online Tax Certificate Service:
Any purchasers of Tax Certificates who annually purchase 10 or more City of Hamilton Tax Certificates may register as a user of www.tax.hamilton.ca. You will be able to purchase Tax Certificates 24 hours a day, 7 days a week. The fees are the same as indicated above. You will be invoiced monthly based on the number of properties you have accessed for Tax Certificates.
A tax certificate must be ordered in order to obtain Tax / Payment Status Information over the phone. Once the tax certificate is issued, verbal status will be provided for a period of 3 months.
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Who do I need to notify for a change to my mailing address?
Mailing address changes can be submitted in writing by fax to (905) 546-2449, email TaxSupport@hamilton.ca, or by mail to: City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton ON L8N 0A3. Mailing address changes can also be dropped off at your local municipal service centre.
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How do I change my school support designation on my tax bill?
To change school support designation, contact the school board to which you want to designate your support. If you have children in the school system, the application forms can be completed at the school. If you do not have children in the school system but wish to change your support, contact the appropriate school board to obtain the applications:
Separate School Board
(to switch from Public to Separate). Contact (905) 525-2930 and ask for the Assessment Department.
Public School Board
(to switch from Separate to Public). Contact Trish Hoage (905) 527-5092, Ext 2220
French District Catholic School Board
Contact Wolette Douyon 1-800-274-3764, Ext 3620
If a residential taxpayer has one child enrolled in the public school system and a child in the separate school system, school support can only be designated to one school board.
Note: Change of school support designation will not show on the assessment rolls until the following year.
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What is the Seniors (65+) Tax Rebate Program (Elderly Tax Credit) and how do I apply for it?
Please Note: The following information pertains to the 2012 taxation year. The 2013 data will be updated once the new parameters are approved by City Council, expected in May or June of 2013.
For 2012:
You may be eligible for a $170 property tax credit if you and/or your spouse meet the following qualifications:
1. You are 65 years of age prior to January 1, 2012 (born 1946 or earlier).
2. The combined income of the house owner and spouse is $32,472 or less, as indicated on Line 150-Total Income on the 2011 Notice of Assessment(s) from Canada Revenue Agency.
3. The owner, or spouse of the owner, or both, occupies the residential property as his, her or their personal residence.
4. The personal residence is occupied by the owner or his or her spouse at the time when the tax rebate application is made and for at least 182 days during the City Taxation Year.
5. The assessed value of your residential property must be below 333,600 which represents 120% of the municipality's average single family residential assessment.
You may apply at any time of the year up until and including the last day of February of the following year. Only one credit per owner.
To learn more about the program, call 905-546-CITY (2489). To view / print the application, you may do so online.
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My mortgage company pays my taxes, but I would like to pay my own. How do I change this arrangement?
You should contact your mortgage company if you would like to pay your own taxes. The mortgage company must send notification in writing to the City tax department stating that the mortgage company is no longer responsible for paying taxes on that property. This request may be faxed to (905) 546-2449 or mailed to: City of Hamilton, Corporate Services Department, Tax Section, 71 Main Street West, PO Box 2040 STN LCD 1, Hamilton ON L8N 0A3.
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How is my property assessed and what if I don't agree with the property assessment value?
The Municipal Property Assessment Corporation (MPAC) analyzes real estate market information from similar types of property in your area to establish your property’s value. Any one of three methods may be used for this analysis: the selling price of a property (residential), the rental income a property generates (office building), or the cost to replace a property (industrial). Each method takes into consideration the location of a property, the size and quality of any buildings, and features which might add to or take away from a property’s value.
For 2013 taxation, the current value assessment valuation date is January 1, 2012. Every property owner in Ontario received a 2012 Property Assessment Notice for the 2013 - 2016 property tax years.
The market increases in assessed value between 2009 and 2012 will be phased-in over four years from 2013 to 2016. The phase-in program does not apply to decreases in assessed value. The full amount of a decrease will be applied during the 2013 tax year.
The tax department has only the total amount of your assessment. For specific details of your assessment contact MPAC at 1-866-296-6722. You may also inquire in person at the Municipal Property Assessment Corporation, CIBC Tower, 21 King Street West, 3rd Floor, Hamilton, ON L8P 4W7 (corner of King St. W. and MacNab Street).
If you feel that the estimate is more than the actual value of your property, you have the right to appeal.
The process is as follows:
1. Request for Reconsideration (RfR): This is an informal process where you can request a reconsideration of your property assessment. Make your request in writing to: MPAC, P.O. Box 9808, Toronto ON M1S 5T9, or in person at: the Hamilton office of MPAC, CIBC Tower, 21 King Street West, 3rd Floor, Hamilton, ON L8P 4W7 (corner of King St. W. and MacNab Street).
Phone 1-866-296-6722 Fax 1-866-297-6703.
The request should include valid reasons why you feel your assessment is too high. To back up your request, you are encouraged to find comparable properties in your area and compare the assessed values to your own property. The deadline to submit is March 31st of the tax year you are requesting the assessment be reconsidered (for the 2013 taxation year = April 1, 2013). There is no fee for this type of appeal.
2. Notice of Complaint: If you are still in disagreement with the assessor’s decision after reconsideration, a formal appeal must be submitted to the Assessment Review Board, 250 Yonge Street 30th Floor Toronto ON M5B 2L7. Phone (416)314-6900 or 1-800-263-3237. The deadline to file a Notice of Complaint (appeal) with the ARB depends on the property type:
- For Residential / Farm / Managed Forest property owners, who must first complete the RfR process prior to filing a Notice of Complaint with the ARB, the deadline to file an appeal with the ARB is 90 days after MPAC has notified them of its decision on the RfR.
- For all other property classes, you may choose to either file a RfR with MPAC or file an Appeal directly with the ARB. The dead line to file an appeal with the ARB is:
- March 31 of the taxation year if the property owner did not file a RfR
- 90 days after MPAC has notified them of its decision on the RfR, if the property owner chose to file a RfR.
The fee is $75.00 for residential properties and $150.00 for Commercial, Multi-Residential or Industrial properties. Make cheques payable to Minister of Finance. You can also fax your Notice of Complaint, with a credit card payment instead of a cheque, to the Assessment Review Board fax number (416) 645-1819 or 1-866-297-1822.
Further information on assessment appeals and applications are available at www.mpac.ca.
If you were successful in appealing your assessment and received a Notice of Decision letter, please note that it will take some time for the tax department to receive this information from MPAC. Please pay the current tax bill. Once your new assessment has been received by the Tax Department, your tax account will be updated and a letter will be mailed to you advising you of your account status.
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