PROPERTY TAXES

Property Taxes - General

The amount of property tax owing on your land and/or building is the result of a calculation based on four factors:

• the market value assessment of your property
• the tax class into which your property falls
• the tax rate for that class (set annually by your City Council)
• the tax rate for the Education (school support) portion of that class (set annually by the Province of Ontario)

Property tax, in the City of St. Thomas is generally billed twice a year.  There are four due dates, on the last business day of February, April, July and October.  However, this may change.

The amount owing in February and April is charged on the Interim Billing. The Interim billing is an amount equal to 50% of the previous year’s property tax.

The amount owing in July and October is charged on the Final Billing. This Final Billing reflects the new tax rate determined by City Council in support of its annual budget, less the amount billed on the Interim.  "Please retain this final bill for income tax purposes.  Reprints may be obtained by the property owner and will be subject to a $5.00 fee."

A Supplementary (or Additional) tax bill may be issued as we receive information that changes the assessed value or the tax class of a property. The most common example of this is the completed building of a new home. The taxes billed prior to the building of the home are generally for the land only. When the home is complete, and we are advised of the assessed value, a ‘supplementary’ tax bill will be created to reflect the amount of taxes due for the ‘house’ portion of the property. A supplementary tax bill is usually due in one installment, 21 days after the generation of the bill. Future tax bills will be issued as above.

2012 Tax Rates


Payment Methods

There are several ways to pay your property taxes:

• in person at the Treasury Department on the main floor in City Hall. Hours of service are Monday – Friday, 8:30 a.m. to 4:30 p.m.. Payment may be made by cash, cheque or Interac.
• A monthly pre-authorized payment plan. An amount equal to 1/12th of your annual taxes is automatically debited from your bank account on the last business day of the month.
• A preauthorized payment plan by installment.  The amount of the installment is automatically debited from your bank account on the due date.
• At most banks and trust companies
• At automated teller machines
• By telebanking services
• By mail
• In the drop boxes located at the front and rear doors of City Hall

Please make cheques payable to the City of St. Thomas.

Late Payment

Late payment charges are calculated at the rate of 1¼ % per month (15% per annum) and will be added to the tax accounts following the due date and the 1st day of each month thereafter. In order for any payment to be considered ‘received on time’, it must be received by City Hall staff no later than 4:30 p.m. on the date due. Please allow enough time to ensure your payment method reaches the appropriate City Hall staff by the time due.


Vacancy Rebate Program

In general, Commercial and/or Industrial Ratepayers may make application to the City for the pro-rated Rebate of Property Taxes if all or a portion of their business property was vacant or unused for 90 consecutive days or more. Eligible properties are properties that are otherwise taxed as fully occupied – indicated by a CT, ST, IT and LT tax class on the assessment roll. Refer to your tax bill to verify the tax class of your property.

Applications must be made annually for a vacancy in the previous tax year. These applications must be received by the Treasury Department at City Hall by February 28 (or February 29 in a leap year). The rebate will be processed by June 30.

Optionally, an Interim application may be made by July 31 for a vacancy occurring in the first six months of the year (January 1 to June 30). An interim rebate will be processed by November 30. A final application covering the last six months of the year must then be made by February 28 (29).

Please note that Vacancy Rebates will be applied to the tax account. Therefore, if you are selling your property, it is important that the rebate is given consideration in the Statement of Adjustments your lawyer will prepare. For additional information please refer to Frequently Asked Questions.

Application for Rebate of Property Taxes