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Property Tax Bill Information

Property taxes are our main source of revenue to fund many City services, programs, facilities and infrastructure. This money helps to pay for a variety of services provided by the City and its boards and agencies. Examples include parks, libraries, garbage and recycling collection and more. In addition to property taxes, the City collects education taxes and gives them to local school boards on behalf of the Ontario government. 

How your property taxes are calculated

Property taxes are a combination of the City's tax levies and education tax levies.  The levies are calculated based on the value of your property and where it is located in the city (as fire and emergency services are area-rated) and the tax rate for the applicable class of property.

The value of your property is determined by the Municipal Property Assessment Corporation(MPAC). MPAC is an independent body established by the Ontario Property Assessment Corporation Act. If you disagree with the assessment of your property, you may file a Request for Reconsideration with MPAC.

There are two parts to the tax rate that make up your total tax bill:  

    1. The municipal tax rate, set by us each year
    2. The education tax rate, set by the provincial government

About 84 per cent of your payment goes to pay for City services, such as transportation; waste management; public works and parks maintenance; cultural and recreational programs; long-term care; fire and emergency management; planning and building inspection; capital infrastructure; affordable housing; social services; police; several other boards and agencies.

This tax rate is set by the Province of Ontario. About 16 per cent of your property tax payment goes to fund public education.

The 2024 Tax Rate Schedule outlines the current tax rates for each property class, which are then multiplied against your assessed property value to calculate your taxes. Read the Tax Levy Bylaw to learn more.

Interim and final tax billing

Most property owners receive two municipal tax bills annually from us: 

    1. An Interim Tax Bill which amounts to 50% of the previous year's annualized tax levy and is due by the last business day in February
    2. A Final Tax Bill which represents the remaining balance based on the current year's taxes and is due by the last business day in June

Note: The links above will open the informational inserts that are sent with each bill. They may reflect the previous years’ insert until an updated version for the current year is available.

Tax billings are categorized into two groups: 

    • Uncapped properties: This includes properties assessed in the residential, farm, new multi-residential, and managed forest property classes
    • Capped properties: This includes properties assessed in the commercial, industrial, multi-residential, and pipeline property classes

If you own a property that is assessed in both groups, you will receive two separate tax bills each time. To determine your property's total taxes, add together the amounts from the tax bill summary sections. If you receive two tax bills, please be aware that any arrears or credits will show on the uncapped bill only. Payments will be applied according to payment application information. 

Supplementary billing 

The Municipal Property Assessment Corporation (MPAC) issues a Property Assessment Change Notice, usually as a result of a change to your property which occurred following the return of the assessment roll for the yearly tax billing. These changes can include, but are not limited to: 

    • New residential homes 
    • New commercial, residential, or multi-residential units 
    • Changes in tax classes 
    • Additions or renovations to buildings 
    • Previously exempt properties that become taxable 

Supplementary and omitted tax bills are then issued by the City. 

A supplementary assessment = An additional property assessment occurring in the current year, that is then added to the tax roll (billing) for that year. 

An omitted assessment = An additional property assessment for up to two years prior to the current year. This assessment reflects the property value and taxes that would have been included in the current year assessment roll (billing) had the assessment been picked up by MPAC sooner. 

We typically issue supplementary and omitted tax bills from July to November, and they are in addition to any other tax bills. Each bill includes the effective date and change reason. They are due as one payment, and notice is provided at least 21 days before the payment is due.

Frequently asked questions

Supplementary and omitted tax bills follow a Property Assessment Change Notice sent by MPAC.

The Municipal Property Assessment Corporation (MPAC) is an independent body established by the Ontario Property Assessment Corporation Act. They are responsible for assessing the value of your property and sending us this information to use for tax billing. 

For more information about property value assessments, visit our Property Tax Assessment page.

Provincial legislation allows MPAC to assess a property for the current year and up to two previous years. Sometimes supplementary and omitted tax bills will span more than one year.

If you disagree with your property's assessed value and / or classification, you can submit a request for reconsideration to MPAC, and they will review it free of charge.

The City of Kingston acknowledges that we are on the traditional homeland of the Anishinaabe, Haudenosaunee and the Huron-Wendat, and thanks these nations for their care and stewardship over this shared land.

Today, the City is committed to working with Indigenous peoples and all residents to pursue a united path of reconciliation.

Learn more about the City's reconciliation initiatives.

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