Property tax & assessment — St. Catharines, Ontario
What is the tax rate? When are taxes due? How is property assessed?
In the City of St. Catharines, Ontario, property tax & assessment rules are set by Municipal Accommodation Tax By-law No. 2023-014, verified 2026-10-25. Due dates: at the time of purchasing accommodation; on or before the last day of every month; within thirty (30) days from the date of mailing of the notice.
Municipal Accommodation Tax By-law No. 2023-014
adopted bylaw
due dates
at the time of purchasing accommodation; on or before the last day of every month; within thirty (30) days from the date of mailing of the notice
s. 3; s. 7; s. 20
penalty interest
a percentage charge of 1.25% of the amount of the MAT due and unpaid be imposed as a penalty for the non-payment of taxes on the first day of default, and for each day thereafter
s. 11
scout note
Imposes a mandatory Municipal Accommodation Tax (phased to 4% per night) on transient accommodations of 30 days or less (hotels, motels, B&Bs, short-term rentals), effective Jan 1 2023.
Tax Payments and Rates (2026 final bill instalments)
2026 final tax bills mailed by June 5, 2026; instalments due June 30 and Sept 29, 2026; penalty applied on first day of default and each following month. Levies City, Niagara Region and education.