Understanding Your Property Tax Bill & Resources

Who Issues and Collects Property Taxes?

Your local area municipality issues property tax bills and collects property taxes from the individual property owners.  If you have any questions about your bill, contact your local municipality in the Resources section below.

Your property tax bill includes property taxes for your local area municipality, your regional municipality (The Regional Municipality of Durham) and the Province of Ontario for education purposes. 

For more information on the Regional portion of your property tax bill visit our Property Taxes webpage.

How Are Property Taxes Calculated?

Your annual property taxes are calculated by multiplying the assessed value of your property by the tax rate for your property’s classification. The current value assessment (CVA) and classification of your property is set by the Municipal Property Assessment Corporation (MPAC).

• property classification (MPAC assigned),
• current value assessment (CVA) for the property (MPAC assigned), and 
• property class tax rate for your local municipality, the Region of Durham and the Ontario Government for education purposes.

Who Assigns the Property Classification and Assessment?

The MPAC classifies and assesses a CVA for each property.  The classification determines which property tax class the property will be in. MPAC sends assessment notices to property owners that provide the property's CVA and classification.

If you disagree with either your classification or assessment you can learn more about the dispute process by visiting the following websites MPAC requests for reconsiderations (RfR) and the Assessment Review Board (ARB).

What is a Municipal Tax Ratio?

A municipal tax ratio is the degree to which an individual property class is taxed relative to the residential class. These ratios are set annually by Durham Regional Council, within provincial legislative parameters. They apply to both regional municipal and local municipal tax rates but they do not apply to provincial education taxes.

Why Are There Different Property Tax Rates?

The Region of Durham, each local municipality and the Ontario Government all have separate property tax rates for each property tax class.  Municipal property tax rates in Durham are based on the municipal tax ratios that Durham Regional Council sets annually.

To learn more about the property taxes and rates within your municipality, contact information for your local area municipality can be found in the Resource section below.