Assessments and Tax Rates

Niagara Falls, Ontario · summary & facts

This is the exact embedded text of the captured official document. Snapshot 6a113e6bdbc6 · verified 2026-10-28 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

# Assessments and Tax Rates Learn more about property assessments, tax rates, and how taxes are calculated. --- ## Property tax rates Each year, the City sets tax rates, calculates taxes owed, and collects them to fund local services. Property taxes are the main way municipalities pay for services like parks, libraries, fire protection, and road maintenance. * 2026 Tax Rates * 2025 Tax Rates * 2024 Tax Rates * 2023 Tax Rates * 2022 Tax Rates ## Assessment information How property taxes are calculated Municipalities use the current value assessments determined by MPAC to calculate the property tax each property owner must pay. MPAC advises each property owner of their current value assessment via a Property Assessment Notice, and the same information is provided to local municipalities on annual assessment rolls. Using the assessment roll, municipal staff determine the total assessment base for each property class (e.g., residential, multi-residential, commercial, industrial). Once the total assessment is determined, a tax rate is set for each class based on the cost of providing local services to meet the community's needs. ### Example: Single-family residential properties If you own a single-family house, your property tax bill is made up of three different tax rates: * **Municipal Tax Rates** set by the City which includes the General City Levy, the Capital Levy and the Urban Service Area Levy which only applies to properties within the Urban Service Area * **Regional Tax Rate** is set by the Region of Niagara which includes the General Region Levy, Transit Levy and Waste Management Levy * **Education Tax Rate** is set by the Province To figure out how much property tax you pay, the value of your home (shown on your Property Assessment Notice) is multiplied by each tax rate. Here's how it works: 1. Municipal Tax Rate (City + Capital + Urban Service Area) x Current Value Assessment = the Municipal portion of tax 2. Regional Tax Rate (Region + Transit + Waste) x Current Value Assessment = the Regional portion of tax 3. Education Tax Rate x Current Value Assessment = the Education portion of tax When you add all three together, you get your **total property tax**. ### Tax calculator * See a breakdown of taxes by assessed property value by visiting the Tax Calculator page * Get a breakdown of property taxes and how your Regional taxes are spent by using the Niagara Region property tax calculator Municipal Property Assessment Corporation (MPAC) The Municipal Property Assessment Corporation (MPAC) is a non-profit organization created by the Ontario government. MPAC's job is to classify and value all properties in Ontario for tax purposes. For more information go to MPAC's website. Supplemental and omitted assessments A supplementary tax bill is issued when there have been additions or improvements to your property. If you purchased a newly built home, the initial assessment may have included only the land. In that case, the supplementary bill reflects the assessed value of the structure from the date of occupancy. This bill is **in addition** to any regular tax bills issued throughout the year. Once the new assessment is completed, your taxes will reflect the current value of both your home and the land. A supplementary or omitted tax bill is calculated by multiplying the additional assessment value by the applicable tax rate for each year that was previously omitted from the assessment roll. The amount is prorated based on the number of days the building has been completed or occupied during that year. If your supplementary notice relates to a change in property classification, the municipality will apply the appropriate tax rate. Depending on the new classification, this rate may be higher or lower. To estimate your property taxes, please use the Property Tax Calculator on our website. For more information on supplementary assessments, visit the Municipal Property Assessment Corporation (MPAC) at mpac.ca. ## Frequently asked questions * For questions about your property assessment notice or property values, visit the Municipal Property Assessment Corporation * For questions about how your assessment affects taxes, contact [email protected] * For a breakdown of your property taxes and how Regional taxes are spent, visit the Niagara Region website How do I change my school support? To change the school board that you are paying property taxes to, please visit the Municipal Property Assessment Corporation website at: School Support Designation - MPAC I disagree with my assessment value. What do I do? Assessment appeals cannot be made through the City of Niagara Falls. You must file a **Request for Reconsideration** with the Municipal Property Assessment Corporation (MPAC). The deadlines to file can be found on your Property Assessment Notice. The property tax dollar amount cannot be appealed because property taxes are based on the property's assessed value. It is the assessed amount that needs to be appealed. **How to file a request for reconsideration - MPAC** Contact Us **City of Niagara Falls** 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 Canada 905-356-7521 [email protected]