Property Taxes

2017 Fees

Revenue Services charges various administrative fees in accordance with the City of Toronto Municipal Code.  Fees are reviewed annually as part of the budget process and are subject to change. Charges for fees outstanding may be added to property tax account for collection.  

 In addition, the following applies to charges/fees:

1) Late payment charges will be added to all fees at a rate of 1.25 per cent on the first day of default, and every 30 days thereafter during such time as the default continues.

2) A dishonoured cheque processing fee of $40.00 will be added to any fee or charge paid by cheque, which cheque was returned by a bank or other financial institution for reasons such as insufficient funds being available in the account upon which the cheque was drawn.


The following chart provides a list of fees that apply to property tax, utility bills and collections – Sale of Land for Tax Arrears.

Property Tax

DescriptionFee $                             

Reprint Tax Bill - The original bill is issued at no charge. For a request for the reproduction/reprint of a bill.

$17.97 per bill

Payment Re-Distribution Fee - Any request to re-distribute payment when an electronic payment has been made to an incorrect account.

 $42.27 per request

Ownership/billing information change fee  Any request to change ownership or billing information on a property tax account. 

$37.71 per account

Ownership/billing information change fee  Any request to change ownership or billing information on both tax and utility accounts for the same property when requested at the same time.

$53.90 combined fee per property

Prior Year Tax Receipt – A statement of all payments applied towards a property tax account for a specific year.

$17.31 per year, per account

Current Year Tax Receipt Per request

No charge

Municipal Charges added to the property tax roll – Any unpaid fee or charge, charged by the City for a service or for any other purpose, which has been added to the tax roll for collection purposes pursuant to a request from a City department other than the Finance Department.

$53.90 per charge

New Account Added to Tax Roll

$53.90 per account

Overdue utility amounts added to the tax roll

$37.71 per tax account for each overdue utility bill amount added

Tax Calculation Statement – A  statement outlining how annual
property taxes, including any capping/claw-back or other adjustments, are
calculated for individual commercial, industrial and multi-residential properties

$53.90 per tax account, per tax year

Dishonoured Cheque Processing Processing a cheque returned by a bank or financial institution for reasons such as insufficient funds being available in the bank account upon which the cheque was drawn.

$40.00 per cheque, per payment

Tax Clearance Certificate
A statement of all amounts owing for taxes, issued by the City’s Treasurer pursuant to Section 317 of the City of Toronto Act, 2006

$65.98 per certificate

Tax History Statement
A record of all transactions occurring within a property tax account for a specific taxation year. For 1998 to present.

$37.71 per tax account, per tax year

Tax History Statement
A record of all transactions occurring within a property tax account for a specific taxation year. For years 1997 and prior.

$53.90 per tax account, per tax year

Tax Status Verification
A statement issued to a financial institution for mortgage purposes providing notification of whether property tax payments on an identified tax account are up to date.

$26.95 per tax account

Statement of Accounts
(OVERDUE TAX NOTICES)
A statement, excluding the statement sent in January of each year, which provides a notification of outstanding taxes and provides the taxpayer the opportunity to fulfil their tax
obligations.

$17.31 per statement

Tax Apportionment Application — An application under section 322 of the City of Toronto Act, 2006  for apportionment of taxes between two parcels of land if each parcel can be legally conveyed under the Planning Act  individually.

$53.90 per application

Final Notice for overdue property tax accounts

$22.69 per notice

Notice of Issuance to Bailiff

$60.39 per notice

Refunds Fee
A user fee will be charged to process applications for tax refunds when an overpayment/credit balance has remained on the property tax account for more than 2 years and the overpayment/credit balance is not the result of a City of Toronto initiated action.

$37.71 per transaction/refund

Refund/Transfer Credit Balance Status fee
A fee for professional representatives acting on behalf of the taxpayer who are requesting a refund transfer credit balance status.
$37.71 per request

Mortgage Company Administration Fee - Fee for mortgage company administration per property tax account to be invoiced bi-annually (interim and final tax bills).

$10.00 (bi-annually)

Municipal Land Transfer Tax (MLTT) Administration Fee - Effective April 1, 2016 an administration fee will be charged for processing each MLTT transaction excluding HST (HST is payable on the transaction fee). Properties that qualify for a full exemption under section 760(14) of the Municipal Code, will not be required to pay this fee.

 $75.00

 

Utility Bill

For more information regarding Utility Bill Fees.

Collections -- Sale of Lands for Tax Arrears

In accordance with the City of Toronto Act, 2006, the City, may fix a scale of costs to be charged as the reasonable costs of proceedings under section 356 of the Act instead of charging the City's actual costs in determining any cancellation price.  Cancellation price is defined in the City of Toronto Act, 2006, section 343(1).

The City has adopted the following Scale of Costs:

DescriptionFee $

Tax Sale Proceeding - Site Visit Fee

$205.94

Registration of Tax Arrears Certificate

$1035.96 + Actual Costs (i.e. including title search
execution search & registration

Preparation & Notice of Registration

$34.87 per notice + Actual Costs (Actual costs refers to
actual disbursements)

Preparation of Statutory Declaration

$205.94

Preparation and Registration of Tax Arrears Cancellation Certificate

$235.48 + Actual Costs

Execution of Extension Agreement

$1115.13 per agreement

Preparation of Final Notice

$34.87 per notice + Actual costs

Preliminary Observation Report

$343.22 per report

Preparation of Tender forms for Public Sale

$34.87 per notice

Public Tender Application

$34.87 due upon pickup

Sale by Public Tender

$976.84 + Actual costs (i.e. advertising)

Preparation of Land Transfer

$1418.21 + Actual Costs

Payment into Court and Statement of Facts

$436.15 + Actual Costs

Charges for Surveys, Advertising, Soil Testing, Preparation and Placement of Placards

Actual Costs

Farm Debt Review Board

$34.87 per Review + Actual Costs

Registered Mail Costs

Actual Costs

Registration file Folders

Actual Costs

Previous Fees (2016)
Previous Fees (2015)
Previous Fees (2014)


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