Property Taxes

Property taxes are levied by the municipality and provide the main source of revenue to deliver services supplied by the Township. In addition to collecting its own taxes, the Township is also responsible for levying and collecting County taxes on behalf of the County of Frontenac and education taxes for and the Province of Ontario, which are distributed to public, catholic, and French school boards. 

How Your Taxes Work for You

Funds collected through municipal taxation are the main source of revenue within the Township's budget. While the Township is required to collect taxes on behalf of the County and the School Board, South Frontenac only controls the municipal levy portion of your tax bill.

Property taxes help to fund the programs and services residents receive - this is why the municipal budget is considered one of the Township's most important strategic documents, serving as a guide for everything that we do. Each time you enjoy a local park or beach, have your garbage and recycling collected, or use a recently plowed or repaired road, you are seeing your tax dollars at work. 

We included this document in the June tax mailing to show how your property taxes work for you.

tax dollars infographic

How to Pay – Payment Options

We accept the following payment methods:

  • In Person - We accept Cash, Cheque or Debit at our municipal office located at 4432 George Street. There is also a locked drop box located at the Front door that can be used for after hours payments or contactless payments. 

  • By Mail - Cheques can be mailed to: Township of South Frontenac, Box 100, 4432 George St, Sydenham, ON, K0H 2T0

  • At the Bank - Just take your tax bill to your local bank

  • Credit Card Payments - Through a third party provider, Paymentus Corporation, via Internet or telephone 1-855-498-9976. Please note a service fee of 1.75% for Visa/Mastercard and 1.95% for American Express of the payment amount is the responsibility of the card holder to pay.

  • Online or Telephone Banking - Search for South Frontenac in the payee list with your online/telephone banking. When asked for your account number you will enter your 15 digit roll number without the dashes. You can find your roll number at the top left corner of your tax bill. If you have more than one Roll Number you must set up a payee for each Roll Number separately. **Penalty and Interest will not be adjusted for payments made to the wrong Roll Number.**

  • Pre-Authorized Payment - The Township offers two different payment plans. For more information or to enroll in one of our plans please see one of the application forms below:
Enroll Online              Printable Enrolment Form

Please note that Pre-Authorized payment plans must be cancelled in writing at least two weeks prior to the next scheduled payment. This can be done in person at 4432 George St., by email to taxes@southfrontenac.net, or  by mail to Box 100, Sydenham, ON K0H 2T0.

Note that all returned payments will be subject to an NSF fee and any applicable penalties and charges.

Payment Application and Late Payments

Late payments are charged interest & penalty at a rate of 1.25% on the first day of default and the first day of each month thereafter until paid.

For payments mailed to the Township, the payment must be received on or before the due date to avoid penalties.

All payments are applied to penalty and interest first, THEN applied to any outstanding balance last. 

Property Tax Billing – Regular Taxation

Uncapped properties: includes properties assessed in the residential, farm and managed forest property classes or a combination thereof.

Capped properties: includes properties assessed in the commercial, industrial, multi-residential and parking lot property classes or a combination thereof.

All property classes will receive an interim bill, representing 35% of their previous year's tax bill in early March and is payable on the last business day of March.

The final tax bill is the balance of the year's taxes. It is issued in early June and is payable in two instalments, on the last business day of June and September.

You will not receive a reminder to pay the September instalment of the bill. There is a September payment stub included with your Final tax bill that is mailed in June.

Property owners are responsible for paying property taxes, even if they have not received a bill. Failure to receive a tax bill does not prevent you from incurring penalty charges for late payment.

Property Tax Billing – Supplemental Taxation

A supplementary/omitted tax notice is a tax bill issued by the Township which reflects any additions or improvements that have been made to your property. For example, owners of newly constructed homes will receive a supplementary tax notice pertaining to the assessed value of their house effective from their occupancy date. The supplementary/omitted tax notice is in addition to what may have been previously billed on the property. This tax notice does not include payments already made to your tax account or future instalments that have been previously billed and are still outstanding.

From the assessment information provided by the Municipal Property Assessment Corporation (MPAC), the Township calculates the tax amounts due and issues tax notices, based on the following formula:

Assessment Value X Tax Rate

Number of Days Liable

Legislation allows MPAC to assess a property for the current year and up to two previous years, retroactive to the closing date.

These tax notices are payable in two instalments, as indicated on the due date field of the payment stub.

Reason for Issuing Supplementary/Omitted Bills

You should have already received a Notice of Assessment from MPAC indicating the reason for your supplementary/omitted tax notice(s). A supplementary tax notice can be issued for any of the following reasons:

New Construction

  • The value of your new construction was not previously billed to you.

Improvements / Additions to Property

  • Renovations / improvements were done to the property that has increased the assessment value and this increase in value was not previously billed to you.

Reclassification

  • The entire property or a portion of your property has had a change to the tax class. 

If you feel that your supplementary/ omitted assessment is incorrect, a Request for Reconsideration (RFR) process is available. Please refer to the Notice of Assessment sent by the Municipal Property Assessment Corporation (MPAC) for the deadline to file an RFR. Please contact MPAC at 1-866-296-6722 or visit http://www.mpac.ca/ for more details.

How to Make an Ownership, Address, or Name Change

To make a change in ownership, name or mailing address, the Township requires proper documentation to support the change on the prescribed form. Changes that require supporting information (i.e. legal documentation) may include:

  • Death of a spouse or other register owner
  • Property Conveyed by Court Order in Divorce or  Civil Action
  • Add Married name
  • Legal Name Change
  • Addition of Other Property Owner(s)
  • Sold or Bought Property.

Requests can be made by:

  1. E-mailing your request and supporting documentation (i.e. deed, marriage certificate, name change documentation, address change form) to taxes@southfrontenac.net,

  2. Submitting an Online Mailing Address Change Form below,

  3. Sending your request and supporting documentation by mail to  Box 100, 4432 George St, Sydenham, ON, K0H 2T0. or

  4. In person at 4432 George St, in Sydenham. 

Online Mailing Address Change Form           Printable Mailing Address Change Form

The Township forwards any mail to the last known address provided to the Township. The onus is on the property owner to provide the Township with updated mailing information.

Tax Certificates 

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 the Treasury Department by sending payment and formal request in writing. 

In order to obtain a tax certificate, a written request and payment of $30 must be received by the Township of South Frontenac for each individual tax roll requiring a Tax Certificate. Please allow for a two week processing period when requesting tax certificates.

Requests can be made in the following ways:

  • By Mail - Request and payment should be directed to: Box 100, 4432 George St, Sydenham, ON K0H 2T0
  • By Email - Requests can sent via email to taxes@southfrontenac.net
  • By Fax - Requests can also be made by fax to 613-376-6657. 

Fax and Email requests will require that a pre-paid account be set up, or will not be processed until payment has been received. In order to set up your account, please forward a cheque payable to the Township of South Frontenac in the amount you choose. For more information, email taxes@southfrontenac.net or call 613-376-3027.

Tax Rates 

Property taxes are a combination of the Township's tax levies as well as the County's and Education tax levies. The levies are calculated based on the value of your property and the tax rate for the applicable class of property. See tax rates for all property classes.

  • Property value: The value of your property assessment is determined by the Municipal Property Assessment Corporation (MPAC). MPAC is an independent body established by the Ontario Property Assessment Corporation Act.
  • Education tax rate: This rate is set by the Province of Ontario under the Education Tax Act, regulation 400/98. Taxes collected are remitted to the local school board you support.
  • County Tax Rate: This rate is set by the County of Frontenac and is remitted to the County to support their role in supplying various services.
  • Municipal Tax Rate: The tax rate to cover the costs of supplying municipal services is based on the Township council's adoption of the annual budget. Services such as waste management, public works, fire and emergency management, planning, building inspection, parks and facilities maintenance and cultural and recreational programs are provided through this rate.

Current and Prior Year Tax Rate By-laws

2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010

Virtual Municipal Office

Sign Up for Online Account and Paperless Billing

The Township of South Frontenac has recently made some exciting advancements for managing your property tax & utility accounts.

Virtual Municipal Office - an online self-serve portal

New Users

  • Create your account by following the link above. You will select sign in and then “Activate your account with us”. You will be required to type a user name and password of your choice.
  • Next, in the personal information tab you will use your roll number (or utility account number) PLUS your South Frontenac customer ID to link your account information to your user profile. To obtain your South Frontenac customer ID, email taxes@southfrontenac.net with your name along with your roll or utility account number.

VMO Login Screen

Paperless Billing Option

  • You now have the option to receive your property tax notice or utility bill by email. Once you sign up for E-Send you will no longer receive bills by mail for that account.
  • Paperless billing applies to tax notices, water utility bills and arrears letters. Paperless billing does not include all forms of correspondence from the Township
  • Get started today: log into your account and use the drop down menu on the top right side of the screen. Select ‘Paperless Notifications Signup’

                   Drop Down menu for virtual office

  • Each account must be selected separately. For example, if you have a home, a cottage, and utility account you will need to select each account separately on the list of available accounts.

Property Assessment Information

The Municipal Property Assessment Corporation (MPAC) is responsible for the assessment values of properties across Ontario.

Please visit http://www.mpac.ca/ or contact them toll free at 1-866-296-6722 for inquiries in relation to assessment including:

  • learning more about how MPAC assesses properties
  • how to file a Request of Reconsideration
  • appealing a Request for Reconsideration

Property Assessment Update and COVID-19

 

Due to the COVID-19 pandemic, the Ontario government has postponed the 2020 Assessment Update. They have indicated that property assessments for the 2022 and 2023 property tax years will continue to be based on the fully phased-in January 1, 2016 current values. This means your property assessment for the 2022 property tax year will be the same as the 2021 tax year, unless there have been changes to your property.

For more information, please visit the following link to the Municipal Property Assessment Corporation (MPAC) for updates regarding the reassessment.

Changing Your School Support

 

If you would like to redirect your school support please complete the Application for Direction of School Support.  Once the form is completed and signed, the form can be returned to MPAC via:

  • Email: go to www.mpac.ca/ContactUs
  • Mail:   1340 Pickering Parkway
               Suite 101
               Pickering ON L1V 0C4

 MPAC staff will process the school support designation change upon receipt.

 For more information please visit MPAC’s website

https://www.mpac.ca/PropertyTypes/PropertyAssessmentProcedures/AssessmentProceduresChangeSchoolSupportDesignation

Tax Rebates & Programs

For Factual Errors in your Assessment

A property owner may make application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:

  • Ceased to be liable to be taxed at rate it is taxed
  • Became exempt
  • Fire/Demolition
  • Mobile unit removed
  • Gross or manifest clerical error

The property tax refund application can be made for a period during the year or for the entire year.  This application must be made to the Township no later than February 28 of the year following the taxation year to which the application relates.

Submit Online          Printable Form

Farm Property Class Tax Rate Program

Farm properties satisfying the eligibility requirements are identified for the Farm Property Class and are taxed at 25% of the municipal residential tax rate.

For information on the Farm Property Class Tax Rate Program please visit the Ontario Ministry of Agriculture Food & Rural Affairs.

Property Tax Rebate for Vacant Commercial and Industrial Buildings

To apply for a rebate of taxes for vacant units in commercial and industrial property please read and complete the application form.

Registered Charities

To apply for a rebate of taxes for eligible charities, please read and complete the application form .

Managed Forest Tax Incentive Program (MFTIP)

Through the Managed Forest Tax Incentive Program, landowners who get their property classified as 'Managed Forest' pay 25% of the municipal tax rate set for residential properties.

For more details, please visit the Ministry of Natural Resources and Forestry.

Conservation Land Tax Incentive Program (CLTIP)

Under the Conservation Land Tax Incentive Program, you could qualify for a 100% property tax exemption for land that has important natural heritage features.

For more details, please visit the Ministry of Natural Resources and Forestry.

 

Understanding Your Taxes and Property Assessment 

Still have unanswered questions about your property assessment or property taxes? Visit the Frequently Asked Questions page to see what other questions residents have had or email the Taxation department directly. 

Frequently Asked Questions                              Email Us 

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