Property Taxes & Assessment
Property Taxes & Assessment
Content - Residents - Property Taxes
Property taxes are levied by the City and provide the main source of revenue to deliver services supplied by the city and its boards and agencies. In addition to collecting its own taxes, the City is also responsible for levying and collecting education taxes on behalf of the Province of Ontario, which are distributed to school boards located in Kingston.
Tax bills are issued in February and June. If you have not received your tax bill by the 15th of February or June, please contact our customer services group at 613-546-0000.
Select a topic from the following menu for more information:
Interim/final tax billings, instalment due dates
Most property owners will receive two municipal tax bills from the City each year.
- The interim tax bill, representing 50% of the previous year's tax bill, is payable on the last business day in February.
- The final tax bill is the balance of the year's taxes and is payable on the last business day in June.
In addition, tax billings are separated into 2 groups:
- Uncapped properties: including property assessed in the residential, farm, new multi-residential and managed forest property classes
- Capped properties: including property assessed in the commercial, industrial, multi-residential and pipeline property classes.
Property owners who have a property assessed in both of these groups will receive two tax bills. To determine your property's total taxes, add together the amounts interim taxes (or final taxes) 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 tax billings – new construction and property changes
Supplementary and omitted tax bills are sent out as a result of a change in your property during the taxation year. 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 and previously exempt properties that become taxable.
These bills follow the Property Assessment Change Notice issued by MPAC. MPAC is responsible for assessing the properties and forwarding the information to the City for billing. Sometimes these bills can span more than one year depending on when an MPAC assessor is able to visit your property.
Supplementary and omitted tax bills are usually issued twice per year (early fall and late fall) and are in addition to any other tax bills that may have been issued. Each bill includes the effective date and change reason. They are due in one instalment and notice is provided at least 21 days before the payment is due.
Preauthorized debit payments
Preauthorized payments are automatically debited from your bank account, which ensures your property taxes are always paid on time. Three plans to choose from:
- Through monthly pre-authorized tax payments:
Use the Preauthorized Tax Payment Application to have your property taxes automatically debited from your bank account in 10 instalments (on the first business day of each month January through October):
- January through June instalment payments are 10 per cent of the previous year's tax levy
- July through October instalment payments are adjusted to reflect increase/decrease in the current year's total levy
- Final tax bills will include adjusted instalment payments for July through October
- On this program you will not receive an interim tax bill
- Your taxes must be paid in full to qualify
- Please note: supplementary and additional tax bill payments cannot be withdrawn automatically.
- Through a regular instalment program:
Use the Pre-authorized Tax Payment Application to have your property taxes automatically debited from your bank account in regular instalments: interim and final instalments are withdrawn on each regular instalment due date (interim payment is last business day in February and the final payment is last business day in June).
- Through Arrears Payment Program (Pay-as-you-go Plan)
Use the Arrears PTP Form to apply to make pre-authorized property tax payments if you are in arrears. The payment amounts are subject to approval to ensure that arrears do not fall further behind. Payments are withdrawn each month on the last working day of the month.
Through your bank
Use your bank's online or telephone payment services, or pay at the teller or ABM. Select bill payee (Kingston taxes) and input your 19 digit roll number for the account no. Payment can be made at most financial institutions on or before the due date. Financial institutions may charge for this service.
Please be aware of your bank's processing times to ensure your payment is recorded on the due date. Payments will be recorded by date of teller stamp or bank confirmation page which includes the processing time of payment.
Pay your tax bill through your mortgage company. Please do not forget that it is your responsibility to ensure it is paid.
24-hour drop box
Payments may be dropped off at the Municipal Building at 1211 John Counter Blvd. Please do not place cash in the drop box.
Please make your cheque payable to City of Kingston and mail it to:
City of Kingston Taxation Services
PO Box 640
Kingston, ON K7L 4X1
Monday through Friday from 8:30 a.m. to 4:30 p.m. at City Hall payment center, 216 Ontario St.
Taxpayers can make their property tax payments by VISA or Mastercard online or over the telephone. Property tax payments by credit card cannot be made in person at City Hall. Learn more about paying by credit card.
Payment application and late payment charges
Payments must be received by the tax department on or before the due date in order to avoid late payment charges.
Failure to receive a tax bill does not excuse a taxpayer from the responsibility for payment nor relieve the liability of penalty for late payment.
A penalty of 1.25 per cent will be charged on the unpaid amount of an instalment on the first day of default. Monthly interest charges of 1.25 per cent (15 per cent per annum) will be imposed on any unpaid taxes on the first day of each month thereafter. Penalty and interest rates are set by City bylaws pursuant to section 345(1) of the Municipal Act, 2001.
Change of ownership or mailing address
To make a change to the ownership, name or mailing address on your property tax bills, the City requires documentation in support of the change. See below for details of documentation required to update your account:
- Death of a spouse or other registered owner: copy of registered document (i.e. survivorship application) transferring title, as provided from your lawyer.
- Property conveyed by court order in divorce or civil action: copy of registered document transferring title, as provided from your lawyer.
- Name change (personal): copy of a registered document changing name, as provided by your lawyer.
- Addition of other property owner(s): copy of registered document transferring title, as provided by your lawyer.
- Purchased property: copy of registered Land Transfer Tax Affidavit, or other registered document transferring title, as provided by your lawyer.
- Legal name change (corporate): copy of updated Corporate Profile or registered Articles of Amendment.
- Mailing address change or correction must be made in writing.
Please send your information to us:
- Email: email@example.com
- Fax: 613-546-6995
- Regular mail or in person:
City of Kingston – Tax
216 Ontario Street
Kingston, ON K7L 2Z3
For new property owners: An administration fee of $31.95 is applied to all tax accounts when the ownership is changed. An invoice is mailed in the month following the ownership change.
If you are selling your property and have received the tax bill, please either forward to the new owner or return it to the tax department together with a note of sale date and new owner. If currently using the telephone banking system, please ensure you change your account information to reflect your new property address. A fee of $21.20 will be charged for requests to re-distribute a payment made electronically to an incorrect account. If you were registered for our pre-authorized payment plan, please write us to request cancellation.
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 in the city (as fire and emergency services are area-rated) and the tax rate for the applicable class of property. View the tax rates for all property classes.
- Property Value. The value of your property is determined by MPAC – the Municipal Property Assessment Corporation. 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.
- Education tax rate. This tax rate is set by the Province of Ontario. About 16 per cent of your property tax payment goes to fund public education.
- Municipal tax rate. 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; a number of other boards and agencies.
Receipts and statement of taxes
To receive a receipt for payment of your property taxes, return your bill with your payment or bring your original bill to City Hall, Payment Centre, 216 Ontario St.during regular office hours. There is no charge for this service.
Should you require a record of payment of your annual tax bill or require a duplicate statement for previous years, a fee of $15.65 applies for each year and property. Your request can be sent by mail to Taxation Services, 216 Ontario St., Kingston, ON K7L 2Z3. Be sure to indicate; property address, roll number, name and the year required. Statements may be picked up with proper identification or mailed and the associated fee will be charged to the tax roll.
A tax certificate is a statement of outstanding property taxes, which is usually requested by lawyers at the closing of a real estate transaction. The vendors' or purchasers' lawyer can apply for a Tax Certificate from Taxation Services. The tax certificate fee is $73.15.
The City Fees and Charges Bylaw 2005-10 provides for yearly increases equal to the consumer price index (CPI).
Tax certificate requests
- By mail: Letters requesting a tax certificate must include the fee. Mail to Taxation Services, City Hall, 216 Ontario Street, Kingston, ON K7L 2Z3
- By fax or email: You must subscribe to the City's fax-back service in order to request tax certificates by fax or email. Requests for Tax Certificates by email or fax will save you time and postage and may reduce your banking fees. Tax Certificates will be provided by fax-back within 48 hours of the request (excluding weekends and holidays). Generally, the fax back is within 24 hours.
To subscribe to this service, you must set up a pre-paid account. The Tax Certificate fee will be deducted from the pre-paid account upon issuance of the Tax Certificate. To set-up your account, please provide a cheque payable to the City of Kingston in the amount you choose. For more information, contact Taxation Services by phone at 613-546-4291, ext. 2015 by fax at 613-546-6995, or by email at firstname.lastname@example.org
- Look up a tax roll number and get current tax levies (not account balances).
- For verbal confirmation of tax roll numbers, assessed owners' names and current tax levies (not account balances), please call our customer service centre at 613-546-0000 during office hours from 8 a.m. to 5 p.m. Monday to Friday.
- New owner updates to the tax roll are completed upon the tax office receiving copies of registered transfers confirming new ownership.
Property taxes for businesses, charities and landlords
Information about the annual capping program for properties taxed in the commercial, industrial and multi-residential property classes can be found in the related document at the side.
Registered charitable organizations
Legislation passed by the Province of Ontario requires municipalities to provide eligible charities with rebates of at least 40 per cent of their property taxes for the space they occupy. For a charity to be eligible for this rebate it must have a valid registration number issued by Canada Revenue Agency, and occupy a property that is in a commercial or industrial tax class. Registered charities must apply every year.
Application deadline for a taxation year is the last day of February of the following year. Municipalities are required to issue half of the rebate to a charity within 60 days after the receipt of the application and property data confirmation. The balance is payable within 120 days of the receipt of the application, with adjustments (if any) being made after the issuance of final tax bills for the year.
Complete details are included with the application.
Commercial and industrial tax rebates for vacant units
This rebate program provides tax relief to property owners who have eligible vacancies in commercial and industrial buildings. To qualify for a rebate, the vacancy duration must be at least 90 consecutive days. Owners must submit the application Rebates for Vacant Units in Commercial/Industrial Property by application deadline, as outlined in the application.
Content - Residents - Property Taxes lower
View property tax levies, taxable assessment and current value information using the Property Tax Assessment tool below. Additional property information such as the assessed owner, tenants and legal descriptions can be viewed at City Hall.