Taxes & Assessments

Picture of midel house and calculator on top of a spreadsheet

If you own property in Ontario, you pay property taxes every year to fund services like:

  • road maintenance and winter snowplowing
  • public education
  • emergency services like firefighting, policing
  • waste management
  • libraries
  • and much more 

Middlesex Centre collects taxes for use by the municipality, Middlesex County and the local school boards. 

How Property Tax is Calculated

The amount of tax payable on your property is based on:

  • the assessed value of your property
  • the type of property you own (property class)
  • the tax rate for your property

Property tax is calculated by multiplying the property assessment by the tax rate.

This short video from MPAC provides a good overview of how your property tax is calculated:

Video: How your Property Tax is Calculated

Property Assessments & Property Classes

Property Assessment

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing the value of all properties in Ontario.

  • You can access the value of properties in your area through AboutMyProperty, a free, self-service application provided by MPAC.
  • If you have assessment questions or complaints, contact MPAC at 1-866-296-6722.
  • Properties were to be re-assessed in 2020, but this was delayed due to the COVID-19 pandemic. The province-wide re-assessment has been postponed through the 2021-2024 assessment cycle. Property assessments for the 2021 to 2024 property tax years will continue to be based on the fully phased-in January 1, 2016, current values. This means your property assessment for those property tax years will be the same as the 2020 tax year, unless there have been changes to your property. Please contact MPAC with any questions or concerns.
  • Do you want to change the address to which your MPAC notices are sent? As a property owner, you will receive notices by mail from MPAC about your property's assessed value. If you wish to receive your notices at an address other than your property address, please visit the MPAC website to change your mailing address online. 
  • Do you disagree with your assessment? If you disagree with the assessment of your property, you can ask MPAC to review your assessment through the request for reconsideration process.
  • Did you demolish or have a fire on your property? Did you not have normal use of your property due to renovations? Are there clerical errors in your assessment?  A property owner may make an application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:
      To apply, you must complete and submit the Application for Tax Relief Form no later than February 28 of the year following the taxation year to which the application relates. Please contact the municipal office if you have any questions.

 

Property Classes

MPAC is responsible for classifying properties in Ontario. If you have a question about your property tax assessment, please contact MPAC at 1-866-296-6722.

  • Farm Properties that meet the eligibility requirements are taxed at 25% of the residential tax rate. An application for inclusion in the Farm Property Class Tax Rate Program must be approved by Agricorp.

  • Managed Forest Properties that meet the eligibility requirements are taxed at 25% of the residential tax rate. An application for inclusion in the Managed Forest Class Tax Rate Program must be approved by the Managed Forest Tax Incentive Program (MFTIP). 
Property Taxes - School Support

In addition to their responsibilities for assessing property values, the Municipal Property Assessment Corporation (MPAC) is also responsible for maintaining information on the school support associated with your property.

As a property owner, you are required to support a school system even if you do not have children or your children are not currently attending school.

  • You can find which school system you are supporting on your Property Assessment Notice or through AboutMyProperty, a free, self-service application provided by MPAC.
  • To change your school support designation, visit the MPAC website.
  • Please note that a Separate School Lease Agreement is no longer required.
  • If you have assessment questions or complaints, contact MPAC at 1-866-296-6722.
Tax Rates

Property tax rates in Middlesex Centre have three components:

  1. Municipal Portion: The rates for the municipal portion are established by the annual budget approved by Middlesex Centre Council.
  2. County Portion: The rates for the county portion are established by the annual budget approved by Middlesex County Council.
  3. Education Portion: The rates for the education portion are established by the Minister of Finance and are used to fund elementary and secondary schools in Ontario. Education tax rates are set under the Education Act.

Tax rate information:

Property Tax Calculator

Try our property tax calculator tool to get instant estimates to help you plan and budget.

Property Tax Calculator

Tax Billing & Payments

Middlesex Centre issues two property tax bills a year - an interim bill in February and a final bill in August. The interim bill is based on 50% of the previous year's taxes.

Due Dates:

  • Interim Tax Bill Instalment 1 - due the last business day in February

  • Interim Tax Bill Instalment 2 - due the last business day in May

  • Final Tax Bill Instalment 1 - due the last business day in August

  • Final Tax Bill Instalment 2 - due the last business day in November

Payments must reach the municipal office before the instalment is due to avoid penalty or interest charges. If you have not received your interim or final tax bills, please contact the municipal office. Failure to receive a bill does not relieve a customer from a penalty charge. A late penalty charge of 1.25% will be applied to the billed amount the day after the due date on the bill.

Payment Options:

  • For options on receiving and paying your property taxes, please see Billing & Payment.
Supplementary Tax Bills

If you have recently bought a new home or made any additions or improvements to your property, remember to plan for a Supplementary Tax Bill in your budget.

For Newly Constructed Homes

For the first 12 to 24 months after occupying a newly constructed home your property tax bills may cover the land only, not the building, because the Municipal Property Assessment Corporation (MPAC) has not completed the assessment. Once your new home is assessed, you will receive a “Property Assessment Notice” from MPAC.

A Supplementary Tax Bill will follow with taxes covering the building from the date of occupancy. You are strongly encouraged to budget for this billing to avoid unwanted surprises. Note that if your mortgage payment includes taxes, you will need to send the Supplementary Tax Bill to your financial institution.

Property Tax Assistance

Seniors and Disability Tax Assistance

If your property is assessed at $150,000 or less and you receive either the Guaranteed Income Supplement for seniors or if you have a disability, and you receive support through the Ontario Disability Support Program, you may be eligible for property tax assistance. Please contact the municipal office for information.
 

Property Tax Rebate for Registered Charities

If you operate a registered charity, you may be eligible for a rebate of 40 per cent of the property taxes paid if you meet the eligibility requirements. Please contact the municipal office for information.

Tax Certificates

A certified tax certificate may be ordered by written request to the municipal office. The following information must by included in the request:

  • Owner(s) Name
  • Legal Description
  • Municipal Address
  • Roll Number

The fee for a tax certificate is $50 or $75 for rush certificate (24-hour).

Failure to Pay Taxes / Arrears

The Municipal Act allows the municipality to register a tax arrears certificate (lien) on any property if taxes remain unpaid for two years prior to January 1. This process is called tax registration.  The direct costs of the tax registration plus 10% is added to the taxes owing. 

If the cancellation price (which includes all tax arrears, tax arrears certificate registration, tax sale administration fees and direct costs, plus 10%) is not paid in full within one year of registration, the municipality may advertise the property for tax sale.

Middlesex Centre currently uses Realtax to facilitate the tax registration and tax sales processes.

 

For Questions Contact: