2004 Interim Tax Bill Facts
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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.
HOW IS MY 2004 INTERIM TAX BILL CALCULATED?
Your 2004 interim tax bill is based on 50% of your 2003 final tax bill. To calculate your bill, we have to do two things:
- Multiply the assessed value of your property for 2004 taxation by the 2004 interim tax rates, and then compare that amount to your 2003 final tax bill.
- If the amount calculated above is more than 50% of your 2003 bill, an adjustment will be applied to reduce the amount to ensure your bill is not more than 50% of your 2003 final bill.
In 2003, some properties were billed taxes for only part of the year, because assessment was added during the year. In this case, the 2004 interim tax bill was calculated using a restated 2003 tax levy (including the additional taxes that would have been levied on the property as if it had been levied for the entire year). For properties not billed taxes in 2003, the 2004 interim tax bill will be calculated using the assessed value of your property multiplied by the 2004 interim tax rate.
WHAT IS THE 2004 INTERIM TAX BILLING ADJUSTMENT?
This adjustment prevents your interim taxes from being more than 50% of your total 2003 tax levy. If your tax bill has this adjustment, it may mean your property assessment has increased because of the provincial government reassessment program.
WHAT IS THE PROVINCIAL REASSESSMENT PROGRAM?
All properties in Ontario have been reassessed for 2004 using a base year of June 30, 2003. Notices were mailed by the Municipal Property Assessment Corporation (MPAC) to property owners in November, 2003. The value shown on your 2003 Notice is for 2004 taxation and may result in an increase or a decrease in your property taxes in 2004, or it may have no effect at all. Detailed information about 2004 tax changes resulting from the reassessment and the amounts levied to provide City services will be provided in June with the final 2004 tax bill.
HOW DOES MY PROPERTY ASSESSMENT AFFECT MY PROPERTY TAXES?
Your property's assessment reflects market value and determines the amount of taxes you pay. If you disagree with the assessed value, you may contact the Municipal Property Assessment Corporation (MPAC) to discuss your assessment and verify details about your property.
If you still have concerns, you may ask MPAC for a reconsideration of your assessment. There is no fee for a Request for Reconsideration (RFR), and the request may be made at any time during the year.
If the reconsideration process results in a change to your assessment, it will be made. If the reconsideration does not result in a change to your assessment, or if you have not heard from MPAC before March 31, 2004, you can file a formal complaint, together with the appropriate fee, to the Assessment Review Board (ARB).
WHERE CAN I FIND OUT MORE ABOUT MY PROPERTY ASSESSMENT, OR HOW I CAN FILE A COMPLAINT WITH THE ASSESSMENT REVIEW BOARD?
Further information about your property's assessment can be obtained from the Municipal Property Assessment Corporation (MPAC) web site at www.mpac.ca or by Toll-Free Number: 1-866-296-MPAC (6722).
Further information about filing a complaint with the Assessment Review Board (ARB) can be obtained from the ARB website at www.arb.gov.on.ca or by Toll-Free Number: 1-800-263-3237.
WHO CAN I TALK TO ABOUT MY 2004 INTERIM TAX BILL?
If you have any questions about your 2004 interim tax bill, you can speak with one of our Customer Services Representatives by calling 546-0000.
WHEN IS THE INTERIM BILL DUE?
The interim bill is due by February 27, 2004. 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?
Monthly interest charges of 1.25% (15% per annum) will be imposed on any unpaid taxes from prior years. Penalty and interest rates are set by City by-laws pursuant to section 345(1) of the Municipal Act, 2001. When payments are made, they are first applied to any outstanding penalty or interest, and are then applied in payment of taxes, which have been arrears for the greatest period of time. Penalty and interest charges cannot be waived.
HOW CAN I PAY MY TAX BILL?
- By Mail - Simply mail your payment with the tear-off payment portion on your bill. Make your cheque payable to the City of Kingston
- Where you Bank (service charge may apply and your bank may require your tax payment stub): By teller; By ABM (Automated Banking Machine); By telephone and computer (24 hour access from your home - contact your bank for details)
- After Hours - 24 hour depository boxes located at 211 Counter Street, 1425 Midland Avenue and Kingston Frontenac Public Library - Pittsburgh Branch (Highway 15 at Gore Rd)
- In person - Municipal Building at 211 Counter Street, and Kingston City Hall at 216 Ontario Street, between 8 am and 5 pm Monday through Friday.
- Mortgage Company Pays: Your bill will indicate your mortgage company pays your taxes.
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
- Interim tax bills are not sent to taxpayers enrolled in the monthly instalment pre-authorized payment plan.
WILL I RECEIVE AN INTERIM TAX BILL IF I AM ENROLLED IN THE PRE-AUTHORIZED TAX PAYMENT PROGRAM?
If you are enrolled in the monthly instalment pre-authorized tax payment program, you will not receive an interim tax bill.
If you are enrolled in the regular instalment program, you will receive an interim tax bill showing you the amount that will be withdrawn from your account on the due date.
This web site has more information on pre-authorized payments.
You can also contact our Customer Service Centre at 546-0000.
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.
WHOW 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 for you. If you wish to have your mortgage company changed, contact your new financial institution and they will initiate the process for you.
HOW WILL MY FINAL TAX BILL BE CALCULATED?
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CURRENT VALUE ASSESSMENT |
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2004 Applicable Tax Rate for municipal, |
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2004 Interim Taxes |
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TAX AMOUNT |
Your final tax bill will be mailed in early June and is due June 30, 2004
WHAT TAX ASSISTANCE AND REBATE PROGRAMS ARE AVAILABLE?
The following Tax Assistance and Rebate 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 the Old Age Security Act. Deadline for 2004 applications is April 30, 2004.
- Residential Tax Deferral Program (up to $1,000)
- For property owners receiving benefits under the Ontario Disability Support Program or the Ontario Works Act, or senior citizens receiving a Guaranteed Income Supplement. Deadline for 2004 applications is April 30, 2004.
- Tax Increase Deferral Program for Assessment Related Increases
- 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. Deadline for 2004 applications is April 30, 2004.
- Garbage Collection Rebate Program
- For eligible commercial, industrial, institutional, apartment and condominium properties that pay garbage taxes in the City of Kingston. Deadline for 2004 applications is June 30, 2004.
- 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, 2004.
- Registered Charity Property Tax Rebate
- For registered charities that are tenants in a commercial or industrial class property. Deadline for the year 2003 applications is February 28, 2004.
- Rebates for Vacant Units in Commercial/Industrial Property
- Owners may apply for rebates subject to eligibility. Deadline for 2003 applications is February 28, 2004.
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 e-mail at tax@cityofkingston.ca
