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Page 1 of 8
POL.COR.19.03
Tax Billing and Collection Policy
Policy
POL.COR.19.03
Tax Billing and Collection Policy
Policy Type:
Corporate Policy (Approved by Council)
Date Approved: March 11, 2019
Department:
Finance & IT Services
Staff Report:
FAF.19.025
By-Law No.:
2019-10
Policy Statement
This policy is to ensure prompt, consistent and effective billing and collection of realty tax in
accordance with the applicable Provincial Legislation and Town By-laws.
Purpose
The purpose of this policy is to provide procedures to staff for guidance and a basis for decision-
making in the fair and equitable billing and collection of realty tax, tax penalty and interest, and
amounts added to the tax roll. The guidelines in this policy serve to supplement the provincial
legislation that covers this area especially for situations where legislation provides a choice
allowing for the Treasurer's discretion and issues on which legislation is silent.
Application
This policy applies universally to Town Council, Staff and Taxpayers, or their agents, with
respect to tax billing and collection.
Definitions
Assessment means the assessment for real property made under the Assessment Act according
to the last returned assessment roll.
Change events mean assessment changes resulting from: Minutes of Settlement resulting from
Requests for Reconsideration and Assessment Review Board Appeal Decisions; Section
357/358/359 Application Decisions; Vacancy and Charity Rebates; Assessor's Reports; Post Roll
Amended Notices (PRANs); Advisory Notices of Adjustment (ANAs); Severance/Consolidation
Apportionments and Condominium Plan Information Forms; and, other assessment change
documents issued by the Municipal Property Assessment Corporation (MPAC).
Page 2 of 8
POL.COR.19.03
Tax Billing and Collection Policy
Tax or Realty Tax means taxes which are levied upon the whole of the assessment for real
property; and, Supplementary Tax means tax calculated as a result of supplementary and/or
omitted assessment rolls received during a year from the Municipal Property Assessment
Corporation (MPAC).
Tax Arrears means any portion of property taxes which remain unpaid after the date on which
they are due.
Taxpayer means a person whose name is shown on the tax roll as a property owner.
Procedures
1. Tax Billing
1.1. Tax levying By-laws passed by Council are required in advance of Interim and Annual
tax billings. The Municipal Act Section 307, 317
1.2. Interim tax billings (Schedule "A" to this policy) will be produced in February based on
50% of the annualized taxes of the property for the previous calendar year. The tax
billing may include local improvement charges, area charges, business improvement
area charges and any special charges levied by the Town or Province. Outstanding
charges authorized by legislation may be added to the interim billing at one hundred
percent. The tax billing will clearly identify that it is from the Town of The Blue
Mountains, include the owner names, mailing address and legal description of
property, the due date, the percentage used to calculate the interim taxes up to a
maximum of 50%, and calculated taxes levied and any arrears owing against the
property. The Municipal Act Section 317
1.3. Annual tax billings (Schedule "B" to this policy) are produced subsequent to the passing
of the annual Town budget no later than July 31st and are based on tax rates
established by by-law from the budget requirements of the Town, the County of Grey,
and the Ministry of Finance (in relation to the Education tax rate). The tax billing will be
calculated to produce a tax billing equal to the phased-in assessment according to the
returned assessment roll for the year and the appropriate tax rate, and will include all
local improvement charges, area charges, business improvement area charges, Bill 140
capping/clawback amounts, any special charges levied by the Town or Province.
Contents of the tax bill will be as legislated. The Municipal Act Section 343, 344
1.4. Supplementary tax billings (Schedule "C" to this policy) are produced as soon as
practicable after receipt of supplementary and omitted assessment rolls from the
Municipal Property Assessment Corporation. The Municipal Act Section 341
1.5. Assessment Change Event tax credit notices are produced as soon as practicable after
receipt of documentation from the Municipal Property Assessment Corporation
(MPAC). Applicable credits will be applied to the tax roll and a covering letter mailed to
Page 3 of 8
POL.COR.19.03
Tax Billing and Collection Policy
the Taxpayer with the credit notice will indicate that net credit balances over $200 will
be refunded to property owners upon written request. Otherwise the credit will
remain on the tax roll account to carry forward to future taxation. The Municipal Act Section
341, 356
1.6. Tax billings will be post marked and mailed not later than twenty one calendar days
before the date of the first instalment due date. The Municipal Act Section 343
1.7. Tax billings may be sent to Taxpayers via electronic mail "ebilling" upon
implementation of an ebilling system by the Town and authorization from the Taxpayer
on the applicable form. The Municipal Act Section 343(6.1)
1.8. Arrears are included solely in the first instalment due date amount. Instalment due
dates will be indicated on the payment stubs. Billing messages may be used on the face
or reverse of the tax billing.
1.9. Amounts added to the tax roll under the authority of legislation are payable and
collectable in the same manner as municipal taxes.
1.10. Tax bills will be sent to the Taxpayer's residence or business or to the premises of the
property unless the Taxpayer directs in writing that the bill should be sent to another
address. Updates to Taxpayer information (name, mailing address, contact
information) must be in writing. A form is available at the Town office or the Town
website. Failure to receive a tax bill does not excuse a Taxpayer from the responsibility
for payment of taxes nor relieve the owner of the liability for the penalty and interest
accrued as per Section 5.1 of this policy. The Municipal Act Section 343(6)
A fee is applicable for tax bill reprints in accordance with the Town Fees and Charges
By-law; there is no charge for a tax statement.
2. Due Dates The Municipal Act Section 342
2.1. Instalments and due dates for the payment of taxes will be as follows:
2.1.1 Interim Tax Bill: Two instalments, due respectively on two days within the last
week of the months of March and May.
2.1.2 Annual Tax Bill: Two instalments, due respectively on two days within the last
week of the months of August and October.
2.1.3 Supplementary Tax Bill(s): Two instalments, the first instalment due 21 days
after mail-out and the second due not less than a month after the first due
date, where feasible. In the event of a supplementary tax billing after
November 8th in a year, there will be a single instalment due in December
according to notice provisions.
2.2. The specific due dates will be identified in both the Interim and Annual Tax Levy By-
laws passed annually.
Page 4 of 8
POL.COR.19.03
Tax Billing and Collection Policy
2.3. Where due dates are delayed as a result of factors beyond the Town's control, they will
be set with regard to the notice provisions in Section 1.6 of this policy.
3. Options for Payment of Taxes The Municipal Act Section 342, 346
Tax payments payable to Town of The Blue Mountains in Canadian funds will be accepted by
the Town as follows:
3.1. In person at the "FINANCE" reception desk of The Blue Mountains Town Hall, 32 Mill
Street, Thornbury. Office hours are Monday to Friday, 8:30 am to 4:30 pm. Payment by
cash, cheque or direct debit is available. A mail drop box for after hours payment by
cheque or money order is located by the east doors of the Town Hall.
3.2. By mail by sending a cheque, money order or postdated cheque for each instalment to
Town of The Blue Mountains, PO Box 310, Thornbury, ON N0H 2P0.
3.3. By courier by sending a cheque, money order or postdated cheque for each instalment
to 32 Mill Street, Main Floor Finance, Thornbury, Ontario N0H 2P0
3.4. Via Financial Institution (Bank) in person at branch, or through telephone or internet
online banking. Payments through this method typically take three days to reach the
Town.
3.5. Through mortgage companies who provide a service to pay property taxes as part of
Taxpayer's monthly mortgage instalment.
3.6. Payment by pre-authorized bank withdrawal: Taxpayers with no outstanding taxes
may enrol in one of two Pre-Authorized Payment (PAP) plans by completing and
submitting a PAP application (Schedule "D" to this policy) along with a cheque marked
VOID.
3.6.1. Plan #1 - Monthly Pre-Authorized Payment Plan: One tenth of the amount of
the Taxpayer's previous year's annualized taxes will be automatically withdrawn
on the first day of each month from January through August. A letter indicating
the amount will be mailed in early December. In August, when the Annual tax
amount for the year is levied, the monthly payment amount will be recalculated
and a letter mailed to Taxpayers indicating the updated amount. This amount
will be withdrawn on the first day of September and October. An application for
the monthly plan must be received by November 30th for the following year,
there is no mid-year enrolment.
3.6.2. Plan #2 - Due date Pre-Authorized Payment Plan: On each due date the tax
instalment will be automatically withdrawn from Taxpayer's bank accounts.
Taxpayers wishing to enrol in the due date plan must do so by the 15th of the
month before a scheduled due date.
Page 5 of 8
POL.COR.19.03
Tax Billing and Collection Policy
3.6.3. To cancel the pre-authorization on a tax account, Taxpayers must submit a
written request seven days before the monthly payment or a scheduled due date
as applicable.
3.6.4. Payment by established pre-authorization is not applicable to Supplementary
Taxation
3.6.5. Pre-authorized payments dishonoured by the financial institution will be subject
to returned cheque fees as established by Town Fees and Charges By-law. After
two dishonoured payments, the pre-authorization will be taken off the roll
account until the account is brought up-to-date.
4. Payment Application The Municipal Act Section 347
4.1. Tax payments will be applied first against late payment charges owing in respect of
those taxes according to the length of time the charges have owed, with the charges
imposed earlier being discharged before charges imposed later. Then the payment will
be applied against the taxes owing according to the length of time they have been
owed, with the taxes imposed earlier being discharged before taxes imposed later.
4.2. A part payment on account of taxes may be applied in a manner different than set out
in 4.1 at the written request of the person making the payment upon approval by the
Tax Collector.
4.3. Annually in November, a tax statement will be mailed to Taxpayers with a credit
balance on their tax roll account resulting from payment errors, duplicate payments or
overpayments. To obtain a refund, Taxpayers must submit a written request.
5. Late Payment and Returned Cheque Charges The Municipal Act Section 345
5.1. Penalty and Interest Late Payment Charges: A penalty at the rate of 1.25% shall be
applied on the first day of the month following the month in which the taxes were due
and interest shall be charged at the rate of 1.25% on the first day of each month
thereafter on the balance of unpaid taxes in accordance with Town Interim and Annual
tax By-laws. Failure to receive a tax bill does not excuse a Taxpayer for the
responsibility for payment of taxes nor relieve the owner of the liability for the penalty
and interest accrued.
5.2. Returned Cheque Charge: An amount will be charged to Taxpayers for payments
returned by the financial institution due to non-sufficient funds according to the Town
Fees and Charges By-law.
Page 6 of 8
POL.COR.19.03
Tax Billing and Collection Policy
5.3. Penalty and interest late payment charges will be adjusted and/or waived in the
following circumstances:
5.3.1. Upon a failed tax sale
5.3.2. Upon a reduction due to a Change Event. The adjustment will be calculated on
the amount of the reduction only and not the total amount of taxes in arrears.
5.3.3. If charges were as a result of Town staff error or omission.
5.3.4. At the discretion of the Tax Collector with respect to amounts under $10 or for
new owners of property Taxpayers and other such 'good faith' adjustments.
6. Collection of Tax Arrears
6.1. By Mail: Notice of Property Tax Arrears (Schedule "E" to this policy) will be mailed to
Taxpayers in default of payment in the month following the second instalment due
dates and in January or February of the following year. Additionally, both Interim and
Annual Tax Bills will show past due balances in the summary section of the Tax Bill.
6.2. By Telephone: The Tax Collector may attempt telephone contact with Taxpayers in
default over $5,000 in February of the year following to arrange for payment of arrears.
6.3. By Interview: The Tax Collector may attempt to meet with Taxpayers in default over
$5,000 in February of the year following to arrange for payment of arrears.
6.4. Interested Parties: Tax Collector may search the title to the property to determine
interested parties to property [i.e. mortgagees] and contact them to advise the tax
arrears status of the property. A title search fee to cover the cost of the search will be
added to the tax roll account in accordance with the Town Fees and Charges by-law.
6.5. Bailiff Action: The Town may recover taxes with costs as a debt due to the municipality
from the Taxpayer originally assessed for them and from any subsequent owner of the
assessed land or any part of it. The Town may issue a warrant to distrain for property
taxes if the taxes remain unpaid for a period of fourteen days after the instalment due
date. Bailiffs will be used where there is the potential that the recovery of tax arrears
by the other methods would not cover the outstanding taxes or where other methods
are prohibited due to overriding legislation. The Municipal Act Section 349
6.6. Legal Action: Legal Action may be taken to recover tax arrears, however this action will
be limited to Small Claims Court and Tax Sale Procedures (see 6.10 of this policy) as
there is no guarantee of legal cost recovery otherwise. The Municipal Act Section 349
6.7. Seize other assets and/or garnish wages: The Town may seize other assets and/or
garnish wages, however this action will be limited as there is no guarantee of legal cost
recovery. The Municipal Act Section 351
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POL.COR.19.03
Tax Billing and Collection Policy
6.8. Set-offs: Where a municipal supplier is also a Taxpayer in default, the Town may set off
taxes owed the supplier against a payment owed by the Town to that supplier.
Wherever possible, this will be done through discussion with the Taxpayer/supplier.
6.9. Collection Agency: The Town may use a registered collection agency under The
Collection Agencies Act to recover taxes. The collection agency may recover its costs as
long as the costs do not exceed the amount approved by the Town. The cost for this
service may be added to the property tax roll account however this is not the preferred
choice of collection tools. If the costs are not reasonable in relation to the value of the
land, and taxes owing, a collection agency will not be utilized. The Municipal Act Section 304
6.10. Collection through Tax Registration/Tax Sale Procedures The Municipal Act Part XI
6.10.1.
Properties that are in arrears for two years are eligible for tax registration.
6.10.2.
The billing message on the Notice of Property Tax Arrears in Section 6.1 above
will contain the phrase "Properties in arrears of tax for 2 years or more are
liable for Tax Sale".
6.10.3.
A letter informing property owners of potential tax registration will be sent in
advance of initiating the procedures. The letter will indicate a deadline, not
less than twenty-one days after the date of the letter by which payment or
arrangements suitable to the Tax Collector are made.
6.10.4.
Once tax registration procedures commence, the property owner or
interested party has one year from the date of registration in which to redeem
the property by paying the 'Cancellation Price' which includes all taxes,
penalty and penalty outstanding, including all associated legal and
administration fees and costs.
6.10.5.
If the 'Cancellation Price' is not paid, the property will be advertised for sale
by tender or auction according to legislated procedures.
6.10.6.
The Town's solicitor or a contracted tax registration firm may be used to
process the required statutory notices/declarations. The administration fee
associated with this process is in addition to the charges by the third party
firm completing the required statutory notices/declarations and may be
defined in the Town Fees and Charges By-law.
7. Tax Write-offs
Tax Write-offs: Taxes will be written-off upon a failed tax sale.
7.1. Taxes will be not be written-off as uncollectable until all methods to collect taxes in
Section 6 of this policy have been attempted and are unsuccessful.
Page 8 of 8
POL.COR.19.03
Tax Billing and Collection Policy
8. Tax Certificates and Tax Information
8.1. Tax Certificates (Schedule "F" to this policy) will be issued to Taxpayers or their
solicitors or mortgagees upon written request and the submission of the requisite fee
according to the Town Fees and Charges By-law.
8.2. Tax Information will be given verbally by staff to Taxpayers or their solicitors or
mortgagees, however, errors and omissions in verbal information are excluded; tax
status may only be confirmed via a tax certificate.
Exclusions
N/A
References and Related Policies
The Assessment Act
The Municipal Act
The Blue Mountains Fees and Charges By-law
Consequences of Non-Compliance
As noted throughout policy.
Review Cycle
This policy will be reviewed on a regular basis. Amendments may be made at any time at the
recommendation of the Treasurer. The appropriate authority must approve any policy
changes.
Tax Roll No.
Mortgage Company
Mortgage No.
000-000-00000-0000
MUNICIPAL ADDRESS AND LEGAL DESCRIPTION
2019
NAME AND ADDRESS
2019-03-01
Mailing Date
Interim Tax Bill
1
4242-
A
TAX PAYER NAME
MUNICIPAL ADDRESS
LEGAL DESCRIPTION
MAILING ADDRESS
This 2019 Interim Tax Bill is based on 50% of 2018 total taxes.
The Annual Tax Notice in August will reflect Phased-In Assessment for 2019.
For more information on your property assessment please contact MPAC:
MUNICIPAL PROPERTY ASSESSMENT CORPORATION 1-866-296-6722 www.mpac.ca
*Please advise Town promptly of name/address changes or corrections required*
$261.28
$250.07
$122.30
Town
County
Education
$XXX.XX
$XXX.XX
$XXX.XX
2019-03-28
2019-05-28
$XXX.XX
$XXX.XX
Notes:
5. Penalty/Interest at the rate of 1.25% of unpaid taxes added on the 1st day of the month following default and on the 1st day of
1. Please see reverse for information on payment of taxes.
3. Payment made the last week of February may not be reflected in "Past Due".
2. Pre-Authorized Payment [PAP] amounts will be automatically withdrawn.
of each calendar month thereafter.
6. A charge of $35.00 will be added for each NSF payment.
Due Date
Amount
INSTALMENTS
TOTAL INTERIM TAX LEVY
PAST DUE / -CREDIT
TOTAL AMOUNT DUE
4. "Past Due/ -Credit" amount is included in March instalment.
E. & O.E.
RECEIVED FROM:
Roll No: 4242-
000-000-00000-0000
NAME
MAILING ADDRESS
Thornbury
Ontario
N0H 2P0
(519) 599-3131
PAY TO:
Town of The Blue Mountains
32 Mill St. P.O. Box 310
*T$I000001001000000$I$I 16.00*
RECEIVED FROM:
Roll No:
4242-
000-000-00000-0000
NAME
MAILING ADDRESS
*T$I000001001000000$I$I 17.65*
INSTALMENT AMOUNT
2019-05-28
$XXX.XX
DUE DATE:
PAY TO:
Town of The Blue Mountains
32 Mill St. P.O. Box 310
Thornbury
Ontario
N0H 2P0
(519) 599-3131
DUE DATE:
INSTALMENT AMOUNT
2019-03-28
$XXX.XX
1
ss and
X.X
X.X
Billing Date
Aug 1, 2019
*T$I000001001000000$I$I 28.00*
*T$I000001001000000$I$I 29.44*
Tax Bill
Annual
2019
Billing Date August 1, 2019
B
1
Roll No. 4242 000-000-00000-0000
MUNICIPAL ADDRESS
LEGAL DESCRIPTION
Mortgage:
Mortgage No.
Assessment
Cla
Value
Town (Lower Tier)
Description and
School Support
Amount
Tax Rate
County (Upper Tier)
Tax Rate
Province - Education
Tax Rate
Amount
Amount
FTEP
RTEP
X,XXX
X,XXX
Farmland - English Public
Residential - English Public
XXXXXXX
XXXXXXX
$XXX.XX
$XXX.XX
X.XXXXXXXX
X.XXXXXXXX
$XXX.XX
$XXX.XX
X.XXXXXX
X.XXXXXX
$XXX.XX
$XXX.XX
Sub Totals >>>
Instalments
Summary
$XXX.XX
$XXX.XX
$XXX.XX
Total
$0.00
$XXX.XX
$XXX.XX
Total Amount Due
$XXX.XX
$XXX.XX
$XXX.XX
August 28, 2019
October 28, 2019
Ed Levy
County Levy
Town Levy
MAILING ADDRESS
NAME
Special Charges
Tax Levy Sub-Total (Town+ County+/Education)
Special Charges
2018 Tax Cap Adjustment
Annual 2019 Levies
Less Interim Billing
Past Due / - Credit
$XXX.XX
$XXX.XX
$XXX.XX
$XXX.XX
Name and Address
Municipal Address/Legal Description
Schedule 2
Schedule 3
Annual 2017 Levies Total Year over Year Change
Commercial
Industrial
Multi-Res.
Annual 2019 Levies
$XXX.XX
$XXX.XX
$XXX.XX
Annual 2018 Levies
$XXX.XX
2017 Annualized Taxes
$XXX.XX
2018 Town Levy Change
$XXX.XX
2018 County Levy Change
$XXX.XX
2018 Education Levy Change
2018 Tax Change Due to Reassessment
$XXX.XX
Annual 2018 Levies
$XXX.XX
2018 CVA Taxes
$0.00
$0.00
$0.00
2017 Annualized Taxes
$0.00
$0.00
$0.00
2018 Tax Cap Amount
$0.00
$0.00
$0.00
2018 Education Levy Change
$0.00
$0.00
$0.00
2018Municipal Levy Change
$0.00
$0.00
$0.00
Annual 2018 Taxes
$0.00
$0.00
$0.00
Town of The Blue Mountains
32 Mill St. P.O. Box 310
Thornbury, Ontario N0H 2P0
Please make cheque payable to: Town of The Blue Mountains
Pay promptly to avoid penalty. Return Bill intact if receipt
required, otherwise, return stub only. 1.25% of unpaid taxes
will be added as penalty on the first day of the month after due
date and on the first day of each month thereafter until paid.
SEE REVERSE OF BILL FOR FURTHER INFO
Town of The Blue Mountains
32 Mill St. P.O. Box 310
Thornbury, Ontario N0H 2P0
Please make cheque payable to: Town of The Blue Mountains
Pay promptly to avoid penalty. Return Bill intact if receipt
required, otherwise, return stub only. 1.25% of unpaid taxes
will be added as penalty on the first day of the month after due
date and on the first day of each month thereafter until paid.
SEE REVERSE OF BILL FOR FURTHER INFO
PLEASE DETACH AND SUBMIT WITH PAYMENT
THANK YOU
Received from:
4242 000-000-00000-0000
Roll #
Name
NAME
Address
MAILING ADDRESS
October 28, 2019
$XXX.XX
Total Due
Due Date
PLEASE DETACH AND SUBMIT WITH PAYMENT
THANK YOU
Received from:
Due Date
Total Due
Roll #
4242 000-000-00000-0000
Name
NAME
Address
MAILING ADDRESS
August 28, 2019
$XXX.XX
TAX NOTICE
2018
SUPPLEMENTARY
Billing Date
November 6, 2018
C
RTEP
$X,XXX .XX
$XXX.XX
X.XXXXXXXX
MUNICIPAL ADDRESS & LEGAL DESCRIPTIONS
MUNICIPAL ADDRESS
LEGAL DESCRIPTION
Class
ASSESSMENT
Value
Rate
Tax Amount
Rate
EDUCATION
Tax Amount
X.XXXXXXXX
$XXX.XX
MUNICIPAL
COUNTY
Rate
Tax Amount
X.XXXXXXXX
$XXX.XX
Tax Roll No.
Account No.
Document No.
Mortgage Company
Mortgage No.
XXXXX
000000
4242000-000-00000-0000
NAME AND ADDRESS
NAME
MAILING ADDRESS
TOTAL TAX LEVY
Comments
$XXX.XX
Sub Totals
Municipal
County
$XXX.XX
Education
$XXX.XX
$XXX.XX
$XXX.XX
November 30, 2019
Installments
Summary
Effective Date:
Total Assessment Change:
A zero dollar assessment change indicates a Tax Classification Change.
September 1, 2019
0, 0
Supplementary Assessment
Pro-rated Days: 122 / 365
$X,XXX.XX
RECEIVED FROM:
DUE DATE
2ND INSTALLMENT
ADDRESS
Roll No.
Name(s)
Address
December 15, 2019
Town of The Blue Mountains
32 Mill St. P.O. Box 310
Thornbury, Ontario N0H 2P0
4242000-000-00000-0000
NAME
PAY TO:
$XXX.XX
$XXX.XX
November 30, 2018
RECEIVED FROM:
ADDRESS
Roll No.
Name(s)
Address
1ST INSTALLMENT
DUE DATE
4242000-000-00000-0000
NAME
PAY TO:
Town of The Blue Mountains
32 Mill St. P.O. Box 310
Thornbury, Ontario N0H 2P0
D
2015-12
Town of The Blue Mountains
Options for Paying Your Taxes
1. In Person: At the FINANCE Reception Desk, Main Floor, 32 Mill Street, Thornbury. Office Hours
are Monday to Friday, 8:30 am to 4:30 pm. Direct Debit accepted (Credit Cards not accepted).
There is a box marked 'After Hours Mail Drop Box' outside the east doors [Mill Street entrance]
where you can drop cheque/money order payments.
2. By Mail: Send your cheque/money order payable to The Blue Mountains to: PO Box 310,
Thornbury, ON N0H 2P0. Please include payment stub, or indicate the tax roll account number on
the payment.
3. By Courier: Send your payment to 32 Mill Street, Main Floor Finance, Thornbury, ON N0H 2P0.
4. At Bank: Ensure Teller selects Blue Mountains (Town of) Tax and not your Utility account. There
is a 'Transfer Fee' of $20 charged for incorrect payment per instance, after the first instance.
5. Telephone: Check with your financial institution for information on setting up this method of
payment.
6. Internet: To set up, search 'Payees' for Blue Mountains (Town of) Tax. When entering account
number, use the first 15 digits of the roll number ie 424200000123456 (leave off the last four
zeros). EXCEPTION RBC customers: 4242 is hardcoded and last four zeros have to be included.
Please note that if you have your taxes and utilities set up for payment via internet, always ensure
to select your 'Tax' account when making tax payments and not your 'Utilities' account. There is a
'Transfer Fee' of $20 charged for incorrect payment per instance after the first instance.
7. Through a Mortgage Company: Mortgage companies may provide a service to pay property
taxes as part of your monthly mortgage instalment. The Town sends information on the tax
amounts due directly to your mortgage company. You will receive the Final Tax Bill in August of
each year for your information. Please retain this bill for income tax purposes.
8. Pre-Authorized Payment Plan "PAP":
Plan #1 - Ten Monthly Withdrawals - 1/10th of the amount of your previous year's taxes will be
automatically withdrawn on the first day of each month from January through August. A letter
indicating this amount will be mailed in early December.
*NEW FOR 2016* In August, when the final tax amount for the year is levied, the monthly
payment amount will be recalculated and a letter mailed to you. This new payment amount will be
withdrawn on the first day of September and October. There will no longer be a November 1st
reconciliation payment or refund.
An application for the monthly plan must be received by November 30th for the following
year, there is no mid-year enrolment.
Plan #2 - Four Withdrawals on the Due Dates - On each of four due dates, the end of March,
May, August and October, the tax instalment will be automatically withdrawn from your bank
account. An application for the due date plan must be received by the 15th of the month
that the tax instalment is due.
Notes:
- Taxes must be paid in full before enrolling in either plan.
- You do not have to reapply every year.
- For your information, you will continue to receive Interim and Final Tax Notices. These notices
will be marked as being paid via 'PAP'. For monthly PAP taxpayers, the balance shown as
'Past Due' on the tax bill is the amount on the account as of the day the bill was prepared, no
payment is required.
- If/when you sell your property, please notify the Town in writing to remove the pre-
authorization from the tax roll account.
<see next page for Pre-Authorized Payment Plan Application>
D
2015-12
Pre-Authorized Payment Plan Application
Please complete this application and return it with a cheque marked VOID OR an account information
sheet from your bank, to "Town of The Blue Mountains" via one of the following methods:
In Person:
Reception Desk, 32 Mill Street, Thornbury, ON
By Mail:
PO Box 310 32 Mill Street, Thornbury, ON N0H 2P0
By Courier: 32 Mill Street, Main Floor, Finance, Thornbury, ON N0H 2P0
By Fax:
519-599-2474
By e-mail:
[email protected]
First Time Application
Information Update
Name(s):
Roll Number of Property: 42-42-000-0 __ __ - __ __ __ __ __ - 0000
Property Address:
Mailing Address (if different from above):
Telephone # home _________________
Telephone # work
Fax #
E-mail
Pick Your Plan (please check one):
Plan #1 - Ten (10) monthly instalments January to October
(plan available by Nov 30th of each year for the next year.)
Plan #2 - Four (4) regular tax instalment due dates
(plan available up until the 15th of the month the instalment is due.)
I / We authorize Town of The Blue Mountains to debit my / our account as indicated for all estimated
property taxes payable to Town of The Blue Mountains. The treatment of each payment shall be the
same as if I / We had personally issued a cheque authorizing payment from my / our account. This
authorization may be cancelled upon written notice by me / us.
Signature of account holder:
Signature of joint account holder:
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TOWN OF THE BLUE MOUNTAINS
E
32 MILL ST - MAIN FLOOR FINANCE
P.O. BOX 310 THORNBURY ON N0H 2P0
Tel: (519) 599-3131 ext 225 Fax: (519) 599-2474
[email protected] www.thebluemountains.ca
Date of Issue:
February 5, 2019
NAME
Roll #:
4242 000000000000000
Civic Address:
CIVIC ADDRESS
ADDRESS
Legal Address:
LEGAL ADDRESS
Notice of Property Tax Arrears
The following is a statement of your tax account as at
2019-02-05
including penalty and interest to the end of the month.
Year
2016 & Prior
2017
2018
2019
Totals
Tax
$XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
enalty/Interest
$XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
Total Due
$XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
$X,XXX.XX
Notes:
Penalty/Interest of 1 1/4% per month of unpaid taxes added 1st of month.
Payment applied first to penalty/interest from oldest through most current
and then to taxes from oldest through most current.
Payment made in week prior to this notice may not be reflected in totals.
Taxes payable at the Town Office, at banks, or via telephone/internet banking.
Properties in arrears of tax for 2 years or more are liable for Tax Sale.
Kris Couture
1-888-258-6867 x 225
Tax Collector
[email protected]
Please detach and return this portion with your payment.
NAME
REMITTANCE STUB
ADDRESS
Roll #: 4242
000000000000000
The Blue Mountains
PO Box 310
Tax Arrears Due:
$XX,XXX.XX
32 Mill Street Main Floor Finance
Thornbury, Ontario
Amount Paid:
N0H 2P0
Prepared For:
TOWN OF THE BLUE MOUNTAINS
32 MILL ST - MAIN FLOOR FINANCE
P.O. BOX 310 THORNBURY ON N0H 2P0
Tel: (519) 599-3131 ext 225 Fax: (519) 599-2474
[email protected] www.thebluemountains.ca
TAX CERTIFICATE
Property Roll Number
XXXX
XXXX
LAWYER NAME
EMAIL/FAX/ADDRESS
Certificate No:
Fee:
Your File No:
LEGAL DESCRIPTION
Municipal Address
Legal Description
,
Assessed Owners
NAME
ADDRESS
4242 000-000-00000-0000
$XX.XX
2019
2018
2017
2016
2015
Statement of Current Taxes for
Total Taxes Owing and Billed at Date of Certification:
Penalty at a rate of 1.25% of unpaid taxes will be added on the 1st day of the
month following default and on the 1st day of each calendar month thereafter.
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Statement of Past Due Taxes
Year
Taxes
Penalty
Past Due Taxes Owing
Taxes Levied to Date
Special Charges
Amount Paid
Taxes Owing
Penalty
$0.00
$0.00
$0.00
$0.00
$0.00
Current
Sub-Total of Past Due Taxes:
$0.00
$0.00
Details of Special Charges - Current Year
Description
Amount
Expiry
Year
By-Law No.
Details of Current Year Taxes
Interim
Annual
Total Previous Year Taxes Levied
$XX,XXX.XX
Comments:
I hereby certify that, subject to the following qualifications, this
1. All arrears of taxes returned to this office and due against the property
2. The current amount of taxes levied to date on the real
3. That no part of the lands described herein have been sold for taxes and no certificate of tax arrears has been registered against
year's taxes owing as at the date of certification.
Qualifications
Certified as at:
1. This certificate is subject to additional taxes which may
2. This certificate is subject to tax adjustment provisionsof Section 39 of the Assessment Act R.S.O. 1999 and Sections 354, 356 and
357 of the Municipal Act, 2001.
3. The total taxes shown may include additions to the Tax Collector's roll as authorized by provincial legislation.
4. The information on this certificate is based on cheques tendered but not necessarily honoured by the institution upon which they
2019-02-05
described herein.
property described herein and the amount of current year's and prior
said lands unless specifically identified.
become payable under Sections 33 and 34 of the Assessment Act, R.S.O. 1990.
were drawn.
statement shows:
Treasurer
Ruth Prince , Director of Finance and IT Services/Treasurer
MUNICIPAL ADDRESS
F