2002 Interim Tax Billing
WHY DOES THE CITY ISSUE INTERIM TAX BILLS?
The municipality needs to issue an interim tax bill in February because of financial obligations that must be met prior to approval of the yearly budget. To meet these obligations, we issue an interim bill that is approximately 50% of the previous year's final tax bill. In June, after Council establishes the tax rate for the current year, we will calculate the final bill and deduct the amount paid toward the interim tax bill.
CAN I COMPARE MY 2001 AND 2002 INTERIM TAX BILLS?
No, because the 2002 interim bill is based on your final 2001 tax bill. The easiest method to determine whether your 2002 interim tax bill is correct is to compare it to the total 2001 final bill. Divide the 2001 final tax bill by 2. Your 2002 interim tax bill should be approximately the same amount.
WHEN WILL THE FINAL PROPERTY TAX BILL BE ISSUED IN 2002?
The final tax bill will be issued in June with a due date on the last business day of the month.
HOW WILL THE FINAL TAX BILL BE CALCULATED?
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2002 CURRENT VALUE ASSESSMENT |
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2002 Applicable Tax Rate for municipal, fire & education portions |
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TAX AMOUNT |
ASSESSMENT APPEALS
The 2002 Interim Tax Bill is based on 50% of the 2001 tax levy, which has been adjusted for Assessment Review Board decisions and supplementary assessments. Any owners who successfully appealed their Assessment and who received a Notice of Decision in 2001 should see that change reflected on this interim bill.
You may formally appeal your 2002 assessment on or before March 31, 2002. Information about assessment appeals and property assessment can be found at the Municipal Property Assessment Corporation (MPAC) web site at www.mpac.on.ca
WHY DID I RECEIVE TWO BILLS FOR THE SAME PROPERTY?
If you own a property with both capped and uncapped assessment classes, such as a property with commercial and residential classifications, you will receive two separate tax bills - one for each classification. If your property is in this situation, please be aware that any arrears or credits, which may exist, will show on both on your capped and uncapped tax bills and must be excluded by you from one of the bills when you are calculating your payments.
HOW CAN I JOIN THE PRE-AUTHORIZED PLAN?
The pre-authorized plan for 2002 began in September 2001 and consisted of 10 equal monthly payments withdrawn from the bank of your choice. To join the current 2002 plan in progress, all property taxes, including the February 2002 interim bill must be paid by the February 28 due date. The remaining portion of your 2002 taxes will be divided equally between the following five months, with your last payment being withdrawn from your bank account on or about June 30, 2002. Should there be a change in municipal taxes, the City of Kingston will send each PAP customer a letter notifying them of any adjustments being made to their monthly debit.
I AM ON PAP. WHY DID I RECEIVE A BILL WITH A BALANCE OWING?
For Pre-authorized Payment customers, the interim tax bill will show an amount levied and an amount paid, with the difference being shown in the total owing section. Because this interim bill was sent out prior to your February debit being withdrawn from your account, the difference should be equal or be less than your monthly debit. Therefore, this is a statement only and does not require you to make any additional payments (unless a previous special arrangement has been made with the Tax Department).
WHAT IF MY BANKING DETAILS CHANGE?
Send in a voided cheque with the new details. The new information must be received before the 15th of the month to be in time to be changed for the next payment.
HOW DO I ARRANGE TO HAVE MY MORTGAGE COMPANY PAY MY TAXES?
If you wish to have your mortgage company pay your taxes on your behalf, simply contact your financial institution and they will initiate the process on your behalf. If you wish to have your mortgage company changed, contact your new financial institution and they will initiate the process on your behalf.
WHAT TAX ASSISTANCE PROGRAMS ARE AVAILABLE?
The following Tax Assistance programs are available for certain ratepayers who meet specific criteria. Applications for these programs are available at City Hall, 216 Ontario Street, and the municipal building at 211 Counter Street.
- Seniors Property Tax Grant Program ($100) - for senior citizens receiving the Guaranteed Income Supplement (G.I.S.) of Old Age Security. Deadline for 2002 applications is April 30, 2002.
- Tax Increase Deferral Program - for tax related increases. Deadline for applications is April 30, 2002. (This program is currently being amended and applications will be available once the changes have been approved.) Program is for eligible low-income senior citizens receiving the Guaranteed Income Supplement or low income disabled persons receiving assistance under the Ontario Disability Support Program Act or the Family Benefits Act of Ontario.
- Garbage Tax Rebate Program - applicable to eligible commercial, industrial, institutional, apartment and condominium properties that pay garbage taxes in the City of Kingston. Deadline for 2002 applications is June 30, 2002. The City's Operations Department will be instructed not to collect waste from properties where an Application for Waste Collection Rebate has been approved. The Rebate will be payable after November 1, 2002.
- Registered Charity Property Tax Rebate - applicable to registered charities that are tenants in a commercial or industrial class property. The landlord may be contacted by the charity to provide certain information that the City requires in order to process their application. Deadline for the year 2001 application is February 28, 2002.
HOW CAN I PAY MY TAX BILL?
- By Mail - Simply mail your payment in the return envelope provided Make your cheque payable to the City of Kingston
- Where you Bank (service charge apply) - By teller By ATM (Automated Teller Machine)
- After Hours - 24 hour depository boxes at 211 Counter Street, 1425 Midland Avenue and Kingston Public Library, Pittsburgh Branch (Highway 15 at Gore Rd)
- In person - Municipal Building, 211 Counter Street, and Kingston City Hall, 216 Ontario Street, between 8 am and 5 pm
WHEN IS THE INTERIM BILL DUE?
The interim bill is due by February 28, 2002. If payment is not received by the due date, a penalty of 1.25% (15% per annum) is calculated on the outstanding taxes and added to those taxes on the 1st day of every month.
HOW IS MY PAYMENT APPLIED WHEN MY ACCOUNT IS IN ARREARS?
Payments are applied according to the City by-law and the Municipal Act - first in payment of interest and penalty and then in payment of the oldest tax arrears.
WHY HAVEN'T I RECEIVED A BILL?
If you haven't received a tax bill, it may be due to one of the following reasons:
- You purchased your property recently and the bill could have been forwarded to the previous owner through Canada Post
- We do not have your correct mailing address on file
- Your assessment information from the Municipal Property Assessment Corporation (MPAC) has not been received or is incorrect
WHAT IF I RECEIVE A TAX BILL THAT IS NOT ADDRESSED TO ME?
If you receive a bill that does not belong to you, simply write return to sender on the envelope and place it in your mailbox.
QUESTIONS OR CONCERNS
If you require additional information please contact our Customer Service Centre at 546-0000. Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday; or contact us by email at tax@city.kingston.on.ca
