Property taxes are billed to all property owners across Ontario. The funds received through taxation fund local services such as:
- emergency services
- local libraries
- public education
- recreation services
- road maintenance and construction
- waste collection and waste management
and so much more.
How are Property Taxes Calculated?
Several steps go into calculating how much tax is payable on your property. Some of these things include:
- value of your property as assessed by MPAC (Municipal Property Assessment Corporation)
- the type of property that you own - this is referred to as a property tax class
- the established tax rate set by the municipality
These things together build your property tax which is created by multiplying your property assessment by the tax rate.
Property Assessment and Appeals
The Municipal Property Assessment Corporation (MPAC) is responsible for assessing the value of all properties in Ontario. MPAC is available to help you understand how they have assessed your property.
- AboutMyProperty is a free self-service application that shows the value of properties in your area.
- MPAC is available to answer questions about you assessment - call them at 1-866-296-6722.
- If you have a disagreement about your assessment, you can ask MPAC to review your assessment through the request for reconsideration process.
- If you have removed a structure on your property you can make application through Southwest Middlesex under Section 357 or 358 of the Municipal Act for a refund of property taxes for the following reasons. Please note that any application under 357 or 358 must be made to the Municipality no later than February 28th of the year following the taxation year to which the application relates. To apply please contact us.
- change to exempt property
- change in tax rate
- renovations that prevent the normal use
Property Classes and Rebate Programs
MPAC classifies all properties in Ontario. Questions about your property class can be answered through MPAC at 1-866-296-6722. The most common questions about property classes are generally farm properties and managed forest properties.
Farm properties that meet the eligibility requirements are taxed at 25% of the residential tax rate. Applications for inclusion in the Farm Class Tax Rate Program must be approved by Agricorp.
Managed Forest properties that meet the eligibility requirements are taxed at 25% of the residential rate. Applications for inclusion in the Managed Forest Class Tax Rate Program must be approved by the Managed Forest Tax Incentive Program (MFTIP).
When the tax rate is calculated, it includes three portions with the most obvious portion being the Municipal Portion. The municipal portion is established through the annual budget approved by council. The second portion is the County Portion which is established through the annual budget approved by the council for Middlesex County and the third portion is the Education Portion which is established by the Minister of Finance to fund elementary and secondary schools in Ontario.
The most current tax rate by-law can be found on our By-law page.
Tax Billings and Payments
Southwest Middlesex produces and distribute property bills twice in each year. An interim bill is issued in February that is based on 50% of the previous year's taxes with a final bill following in August.
- Taxes are due as follows:
- February 28th
- May 28th
- August 28th
- November 28th
- Avoid Penalty for late payment by ensuring that your payment reaches the municipal office before the tax instalment is due. If you have not received your interim or final billing, please contact the municipal office. Failure to receive a bill does not relieve a customer from a penalty charge. A late penalty charge of 1.25% will be applied to the filling amount the day after the due date on the bill.
- Paying your tax bill:
- Please see Billings and Payments for details on ways to pay your taxes.
- Unpaid Taxes:
- If property taxes remain unpaid for two years prior to January 1, the Municipal Act allows the Municipality to register a tax arrears certificate on the property. Southwest Middlesex processes tax registrations through Realtax. When a tax arrears certificate is registered on the property, a cancellation price is set that includes all tax arrears and directly related costs. If this is not paid within one year of registration, the municipality may advertise the registered property for public sale.
Supplementary Taxes and Omitted Tax Bills
A supplementary/omitted tax bill is a bill issued by the Municipality which reflects any additions or improvements you have made to your property.
Owners of newly constructed buildings, residential or commercial, will receive a land-only tax bill until the value of the construction/addition is determined by the Municipal Property Assessment Corporation (MPAC). Following assessment, the supplementary tax bill will be issued and is effective from the date of completion.
It can take time for a property to be assessed. Supplementary billings can occur at any time of the year and taxes for the entire waiting period will be billed in that year and come due at the same time.
Tax certificates are ordered by submitting a request to Southwest Middlesex. Please review the information below and then select the form provided at the end of this section. The fee for a tax certificate is found in our Fee and Service By-law.
By using this application, you acknowledge that Southwest Middlesex provides the application on an " as is", "as available" basis. Southwest Middlesex does not make any express or implied warranties, representations or endorsements with respect to the application 'itself'. You also acknowledge that the information obtained through this application is considered complete and up-to-date to the best knowledge of the Municipality; however the Municipality does not warrant against errors, omissions, and/or discrepancies with other sources.
The Municipality is not responsible for, and will not be liable to you or anyone else, for any damages whatsoever, including any indirect, special, incidental or consequential damages, arising out of or in connection with your use of, or inability to use, the application.
By using this application, you agree that you will:
(i) not interfere with or disrupt the application or computer networks connected thereto; or
(ii) delete or revise any materials or information accessible through the application; and
(iii) be solely responsible for providing any hardware or software required to successfully use the application.
Any receipt of confirmation of payment does not signify the Municipality's receipt of acceptance of your payment. Your payment shall be deemed to constitute an offer to pay which will be accepted by the Municipality only upon successful payment. The Municipality will not, for any reason, refund any payments made for use of this application including, but not limited to, circumstances where a user has identified an incorrect property or account.
- Tax Certificate Request