Taxation

 

The following MPT calculator is the Municipality's on-line interactive municipal property tax calculator for residents, potential new residents and developers. The MPT Calculator gives the user detailed information of General and Area Levy expenditures by service type as well as a comparative analysis of an individual's property tax calculation for 2010 and 2011.

For more information and how to use the Municipal Property Tax Calculator, please click on the following symbol.


Tax Rates

Tax Rates are developed for each level of government that obtains a share of the property taxes each property owner pays to the Township. The rates are calculated utilizing the amount of monies required by each level of government while taking into consideration the amount of property based assessment which contributes to that level of government.  Please click on the following links to obtain tax rate information for each respective year.

2011 Tax Rates
2010 Tax Rates
2009 Tax Rates
2008 Tax Rates

 

Fees

N.S.F. Cheque Administration Fee $ 25.00
Statement of Tax Account $ 10.00
Tax Account History (up to two years) $ 0.00
Tax Account History (three years and over) $ 25.00/hour
Tax Certificate $ 50.00

 

Payment Options

  1. Tax Payments can be made by cheque, cash or debit machine at the municipal office in Centreville or at the Napanee or Tamworth branches of CIBC . We also have a drop box for after hour payments beside the old door to the municipal office.

  1. The Tax Department offers a Pre-authorized payment plan for both Due Date or monthly installments.If you wish to print out a copy of the payment plan form click here. For more information please click here.

  1. To set us up on your list of payees on telephone or internet banking you can search for either " Township of Stone Mills" or " Stone Mills Township" on the lists for Royal Bank, Scotia, CIBC, Bank of Montreal, TD CanadaTrust and your Credit Union. Your account number is your roll # consisting of 19 digits starting with 11 24...and ending with ..0000. If you wish to make payments on more than one property you need to set up individual accounts.

  1. Many property owners include their tax payment with their mortgage payment and let the bank worry about paying the taxes on time. Talk to your mortgage company advisor if you are interested in this method.

 

Interest

Interest is calculated on the first day of each month at rate of 1.25% (or 15 % per annum.) on past due tax amounts. When a payment is made it is applied to interest in every outstanding year firstly and then is applied to taxes outstanding starting with the most past due.

 

DueDates

There are four Property Tax installments each year. Unless a situation arises that would change the due date, property tax installments are due the last business day of February, April, July and September in each year.

In the event of an unusual situation, property owners will be advised accordingly.

 

Tax Arrears

The Council of the Township of Stone Mills finds it necessary at times to proceed with more stringent measures regarding the collection of tax arrears. The Township has the option to proceed with a Tax Sale as per provisions of the Municipal Act, 2001 Part XI and Municipal Tax Sales Rules (O. reg. 181/03).

For a summary of this procedure click here

If you are in arrears please contact the office and someone will assist you with arranging a payment plan to avoid this procedure.


Farm Property Class Tax Rate Program

Starting January 1998, the Farm Tax Rebate Program was replaced by a new Farm Property Taxation Policy for farm properties. Under the new tax policy, farm properties satisfying the eligibility requirements are identified for the Farm Property Class and are taxed at 25% of the municipal residential tax rate. The farm residence and one acre of land, surrounding it, will continue to be taxed as part of the residential class.

For more information respecting this program, please refer to the OMAFRA website.

 

Managed Forest Tax Incentive Program

The Managed Forest Tax Incentive Program (MFTIP) is designed to encourage landowner participation in natural resource stewardship on private forest land in Ontario. Landowners who apply and qualify for the program have the eligible portion of their property classified and assessed as Managed Forest. This rate is taxed at 25% of the residential rate.

For more information respecting this program, please refer to the Ministry of Natural Resourses website.

 

Vacancy Rebates

This Program is to provide a reduction in municipal taxes to commercial and industrial property owners for buildings, or qualifying portions thereof, which are deemed to be vacant for the minimum period of time specified in the Regulation. For eligibility requirements and the application click here.

 

Seniors and Property Taxes

Bylaw 2912/02 of The County of Lennox and Addington is a bylaw that provides for the deferral of residential tax increases for low income seniors and low income persons with disabilities.  To view a complete copy of this bylaw, please click on the following link.

Bylaw 2912/02

 

Municipal Property Assessment Corporation (MPAC)

To connect to the MPAC website, click here.

If you would like some facts relating to MPAC, click the following link.

Facts About MPAC

 

Assessment Review Board

To obtain information about the Assessment Review Board, please connect to their website through the following link.

Assessment Review Board