Tax Billing & Collection

2010 Tax Bills

Assessment Review Board Municipal Property Assessment Corporation Contact Us Understanding the Town's Budget Process 2010 Budget

Interim Tax Bill:    

The 2010 Interim Tax Bills are due in two instalments - 
                         February 26, 2010 and April 30, 2010 
                         Bills mailed - late January        

Final Residential Tax Bill:   

The 2010 Final Tax Bills are due in two instalments - 
                         June 25, 2010 and September 24, 2010
                         Bills mailed - late May    

Final Non-Residential Tax Bill:  
                         The 2010 Final Non-Residential Tax Bills are due in two instalments - 
                          August 27, 2010 and September 24, 2010 (date may be subject to change)
                          Bills mailed - early August                     

Residents:

• How Your Tax Bill is Calculated
• Methods of Payment
• Pre-Authorized Payment Plan
• Tax Receipt
• Property Assessments
• Tax Rates
• Change of Home Ownership
• Penalty/Interest Payments and Returned Cheques
• Tax Section Fees 
• Newly Constructed Homes
• Senior Homeowners' Property Tax Grant (Provincial) 
• Other Inquiries

Business/Charities:

• Rebate of Property Taxes for Business Vacancies
• Rebate of Property Taxes for Charitable Organizations
• Tax Rates
• Clawback Percentages 

How your tax bill is calculated:

Tax bills are mailed to your home twice a year.  The first one is mailed in late January and due in two instalments in late February and April.   The final tax bill is mailed in May and due in late June and September. 

There are several steps:

• The province decides how much must be raised for education through property taxes.
• Durham Regional Council decides how much must be raised to pay for the services it provides.
• Ajax Council decides how much is needed to pay for local municipal services.
• A series of ‘tax rates’ are set for various types of property (residential, commercial, etc.)
• The tax rate is applied to the assessed value of the property to calculate the final tax bill.

To calculate your taxes:

• Assessed Value   x    Tax Rate  =  Total Taxes

For example, if your private home was assessed at $293,600 your tax bill would be:                   

• $293,600    x    1.380610%  =  $4,053.47

Taxes collected by the Town of Ajax are distributed to three areas (figures are approximate):

• 28.02 per cent to The Town of Ajax to pay for all local municipal services such as road maintenance, parks, recreation services, libraries, fire, planning, etc.
• 54.53 per cent to Durham Region to pay for regional services such as police, ambulance, recycling, road maintenance, waste collection, transit, etc.
• 17.45 per cent to The Province of Ontario, specifically for education.

The Region and Province each set their own budgets, while Ajax Council sets the local municipal budget. The total requirements are combined to calculate your tax bill. 

Town of Ajax Portion of Tax Dollars (28.02%):

Methods of Payment:

There are several options for paying your taxes:

1. PRE-AUTHORIZED PAYMENT:
   For full details on the monthly pre-authorized payment plan, including an application that can be downloaded, see our payment plan page. At participating banks/trust companies and credit unions (at teller or through bank machine). Please use payment stubs provided with your bill.
2. By telephone or Internet through your bank or trust company.  Your roll number is the account number.  
3. By mail. When mailing a payment, please enclose the payment stub and make your cheque payable to "Town of Ajax." Cheques may be post-dated to the due date of the instalment, and will be held by the Finance Department. Please write your roll number on the front of your cheque.
4. Drop box to the left of the main doors at Town Hall, 65 Harwood Ave. South.
5. In person at the Finance Department at Town Hall, Monday through Friday, 8:30 a.m. to 4:30 p.m. Interac Direct payment is available.
6. If you pay your taxes with your mortgage company, the mortgage company should be shown on your tax bill along with a mark saying "Do not Pay".  This means we have sent your tax bill information to them for payment.  This tax bill is for your records; you do not have to send a cheque.  If the mortgage company's name does not appear, please contact them immediately.  

Tax Receipt

If you require a receipt, include your entire tax bill when paying by mail.  The top portion of the bill is your official receipt - it will be stamped "paid" and mailed back to you.  There is no charge for this.  If you require a duplicate tax bill or statement of account, a $10.00 fee will apply.

Please note: Payment is deemed to be made on the date the cheque is received in the Finance Department, NOT on the date of mailing; late payments are subject to penalty/interest charges

Penalty/Interest Payments and Returned Cheques: 

Penalty/interest charges will be added to instalments not paid by the due date at the rate of 1.25% on the first day of each month. Penalty/interest charges are set by By-Law under authority of The Municipal Act and cannot be waived or reduced by the Manager of Taxation or Council.

Tax Section Fees 

Change of Home Ownership:

It is our responsibility to forward the tax bill to the property owner on record as of the date the tax bills are issued. Penalty/interest charges will apply on late payments regardless of any change in ownership. When you purchase a home, please check with your lawyer or the tax office to confirm when the next payment is due on your property taxes. You may not receive a notice from us before the next instalment due date, and could incur penalty charges for late payment. The statement of adjustments prepared by the lawyer sets out the tax obligation of both the vendor and the purchaser.

Newly-Constructed Homes:

Owners of newly-constructed homes will receive a tax bill for the value of the vacant lot only, until the home is assessed. After it is assessed, you will receive a supplementary tax bill for taxes on the value of your home. This process can take 2-3 years and the tax bill is retroactive to the date that you move into the home. To estimate the amount of your annual taxes, multiply the purchase price of your home by the tax rate (1.380610%) or for more information, contact us.

Property Assessments:

Property assessment is the responsibility of the Municipal Property Assessment Corporation (MPAC).  To appeal your property taxes or if you have any questions regarding your assessment, please contact MPAC at:
Tel: 1-866-296-6722
Fax: 905-432-1071
You may also look up basic property information and assessed values for other properties of your choice by visiting the MPAC website at www.mpac.ca. Please note, you must have your roll number, which is available on your tax bill. 

Senior Homeowners' Property Tax Grant (Provincial)

This new Provincial Ontario Senior Homeowners' Property Tax Grant is an annual amount provided to help offset property taxes for seniors with low and moderate incomes who own their own homes.  This grant is in addition to the "Property Tax Deferral Program" which is available to Seniors and Disabled Persons to defer individual assessment related tax increases greater than $100.

For 2010 and subsequent years, the maximum grant will be $500.  Senior homeowners will apply for the 2010 grant when they file their 2009 personal income tax returns.

For more information, visit http://www.rev.gov.on.ca/english/resources/seniors.html or contact the Ministry of Revenue at 1-800-337-7222.

Other inquiries:

For further information, please contact staff in the Tax Section at tax@townofajax.com. Please quote your roll number when making inquiries.  

Manager of Taxation - Carol James

Tax Tel: 905-683-2718
Fax: 905-683-0157