Property taxes are the main source of revenue to provide services to the residents of the Municipality of Dutton Dunwich.
In addition to collecting taxes for its own purposes, the Municipality is also responsible for levying and collecting taxes on behalf of the County of Elgin and the School Boards.
The property tax system is directly linked to the assessed value of the property. The Municipal Property Assessment Corporation (MPAC) is responsible for property valuation for the entire province of Ontario. Property values are then supplied to municipalities on annual assessment rolls. Municipalities apply the approved tax rate to the assessed value of the property. Tax rates are determined annually in each municipality, and differ between the various tax classes (i.e. residential, industrial, commercial, etc.)
Property tax rates |
Tax rates determine how much property tax you pay, based on the assessed value of your property. The property tax rate is different depending on the class of property you own. |
How the tax rate is set? |
When the annual budget is adopted by Council for the current year, they pass a Property Tax Rate By-law. These bylaws establish a tax rate for every taxable property classification based on:
The tax rate is calculated by dividing the tax levy requirement by the amount of property tax assessment to come up with tax rates for each class of property. |
What do your taxes cover? |
Below are some of the services that are provided by your taxes:
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Tax certificates |
Tax Certificates provide the current status of a tax account including taxes levied, payments made and penalties accrued (if applicable). They also confirm the owners and legal description of a property. Water/Sewage account balances, local Improvement charges and any other General Accounts Receivable balances (if applicable) are included on the tax certificate. Fees:
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Tax billing and payments |
Please see billing and payments for full details: |
What is an interim tax bill? |
The interim tax bill, issued annually at the beginning of February, is for the first half of the current year’s taxes. The amount levied is based on each property’s taxes for the previous tax year, because the Municipality is not able to pass the annual tax rate until later in the year. Interim bills have two instalment dates and show any outstanding or credit account balance at the time of billing. |
What are supplementary and omitted bills? |
Supplementary and omitted bills, issued throughout the year, are issued to owners of newly created properties or properties that have had physical alterations made that were not reflected on the interim and final bills. Generally, supplementary bills refer to the current tax year and omitted bills refer to previous years. You may receive three to four bills at different times throughout the year, depending on when the Municipal Property Assessment Corporation (MPAC) provides assessment information to the Municipality. Supplementary and omitted tax bills have one instalment date that is shown on the bill, and do not reflect any previous account balance at the time of billing. |
Corrections to address information on property tax bills |
If you want to receive all your notices at a different mailing address, you can easily update your information with MPAC. If you have a correction to your assessment roll, i.e. spelling corrections, please contact the municipal office at 519-762-2204 extension 24 or email. Note: Legal name changes MUST be processed through your lawyer. |
Municipal Property Assessment Corporation (MPAC) |
The assessment of a property is determined by MPAC. The value of the property is reflective of the January 1st, 2016 Market Value. If you have any questions regarding your assessment, please contact MPAC at 1-866-296-6722 or refer to the MPAC Website |