Understanding your property taxes

The following codes on your tax bill describe the services provided to select areas:

CAL – Conservation Authority Levy
CCR – Canterburry Community Covered Rink
FSR – Volunteer Fire Services
FSU – Fire Services
HDO – Kanata North Project
MNP – Kanata North Mosquito Nuisance Program
POL – Ottawa Police Services
WB – Solid Waste Bin Services
SWC – Solid Waste Curbside Services
T – Urban Transit
TRA – Rural Transit (extended bus service + Para Transpo)
TRB – Para Transpo (rural areas receiving Para Transpo service only)

Tax class description

C – Commercial
D – Office Building
F – Farmland
G – Parking Lot
H – Landfill
I - Industrial
L – Large Industrial
M – Multi-residential
N – New Multi-residential
P – Pipelines
Q – Sports Facility
R – Residential
S – Shopping Centre
T – Managed Forest
 

Type of property

T – Taxable Full

U – Excess Land

X – Vacant Land

1 – Farmland Pending Development

8 – Small Business

Example: R T
(Tax Class) Residential
(Type) Taxable

Will my payment on the interim tax bill be credited towards my final taxes?

Yes. The interim billing is to be treated as a “payment on account” and will be deducted from the final billing.

What does the number to the right of my name on the tax bill mean?

It is a sequence number used for the printing and mailing function. It has no relevance to the taxpayer or the tax office.

Why hasn’t my favourable Assessment Review Board decision been reflected on my final tax bill?

The tax bill must be paid as issued. The Education Act allows the municipality 120 days from the date in which the Assessment Review Board decision is released to process an adjustment on an account before interest is paid. If an adjustment is not reflected on your final tax bill but is within the 120 days no interest will be paid. Once the adjustment has been calculated the amount will be applied to your tax account and a letter will be sent identifying the amount. The person entitled to receive the refund will have the option of leaving a credit on their account or having a refund issued.

Why are tax payments due mid-month, and what if I make a late payment?

Property tax due dates are approved every year by City Council. Since more than 240,000 tax accounts must be billed and their corresponding payments recorded in a short time period, the third Thursdays of March and June were chosen to ensure payments could be properly recorded and in the bank by month’s end. Payments after the due date are subject to a penalty of 1.25 per cent.

How much of the year does the interim tax cover?

The interim tax bill is a payment on account towards your annual taxes. It does not cover a specific period of time. This interim payment will be deducted from your final bill, which covers the calendar year when it is issued later.

Residential property taxes are calculated using your assessed value, the municipal tax rate, and the education tax rate, which is set by the Province of Ontario. Visit our tax policy webpage for further information.

Commercial, industrial and multi-residential properties

Change in reassessment

Annual reassessments were effectively replaced  in the province of Ontario with a four-year phase-in program. The changes between the valuation dates of January 1, 2012 and January 1, 2016 were phased in over the taxation years 2017 to 2020. The next property valuation update had been scheduled to be completed in 2020 for the 2021-2024 taxation years. To provide continued stability, the Government of Ontario had postponed the reassessment in 2020 and is implementing a further postponement of the property tax reassessment. This means that assessments for the 2022 and 2023 taxation years will continue to be based on the same valuation that was in effect for the 2020 taxation year. Assessment decreases are recognized in the first year.

Limits on tax increases for 2001 and beyond

In 2000, the Province extended the mandatory limit on reform-related property tax increases for commercial, industrial and multi-residential classes by passing Bill 140 (Continued Protection for Property Taxpayers Act, 2000) for the taxation year 2001 and beyond.

This is accomplished by limiting the reform-related property tax increases on these types of properties to a set maximum (refer to the Capping program parameters found below) based on the previous year’s annualized or CVA taxes (i.e. current value assessment times the applicable tax rates).

Please note that any annual budgetary municipal levy increases and/or decreases are applied over and above this limit. 

City of Ottawa capping program

Since 2006, the municipality has selected several new options made available to accelerate the progress towards CVA taxes, which is the ultimate goal of the capping program. Since 2009, the Province has made available a new municipal option, which will help municipalities in reaching the elusive goal of all property owners paying taxes at their CVA tax level. Properties that have reached CVA in the previous year or would cross-over from the clawed back category to the capped category or would exit the program and remain at CVA taxes. Properties that cost over the capped category to the clawed back category remain subject to claw back adjustments.

Since 2009, only properties receiving capping protection in the previous year will still be eligible to a reform related increase protection over the 10 per cent limit or five per cent of the previous year's CVA. These capping adjustment credits are funded by clawing back some of the reform-related reductions within these classes as is mandated by Provincial legislation. A clawback per cent is calculated for each of the commercial, industrial, and multi-residential classes.

Please note that in special circumstances, the information required to do the capping analysis is not available at the time the tax bills are generated. New properties or properties experiencing a change of class or use, etc. may be subject to a recalculation of the capping adjustment. Once more information is made available for a specific property, a recalculation will be performed to establish if a capping adjustment is required and a notification and/or a revised tax bill will be issued.

Capping program parameters

Since 2006, Council has approved the following parameters: 

• 100 per cent of CVA taxes for new construction.
• Capping parameter to 10 per cent of the previous year's annualized taxes.
• Capping parameter of 5 per cent of prior year CVA taxes.
• $250 threshold within CVA taxes moves the property to its CVA tax level.
• New exit plan for properties having reached or crossing over (clawed back to capped) the CVA tax level (such properties to thereby remain at CVA taxes in such instances).

Property assessment changes

The City now has the flexibility to make the necessary changes to correct and adjust assessment on the final billing. If all information was available, property tax bills have been modified to reflect these latest changes due to Assessment Review Board decisions, reconsiderations, etc.

Explanation of property tax calculations

Schedule 3, on the reverse side of your capped property tax bill, summarizes how your current taxes have been derived from previous year's annualized taxes. The Tax Cap Amount reflects either the increase up to 10 per cent applicable to your property or the retained amount of your reduction both subject to the new $250 threshold if the property is within $250 of CVA taxes. The difference between CVA taxes and the adjusted taxes represents the Tax Cap Adjustment which is your capping protection or clawback which is reflected on the tax bill summary, following the detailed tax rates and assessment calculation. See the following example:

Stormwater includes rain and melted water runoff, and is collected in culverts, collection pipes, ditches and storm ponds. Stormwater services ensure stormwater is safely transported throughout the City to protect roads, properties and local waterways, to avoid flooding and erosion. All City residents benefit from stormwater management. The stormwater charge is added to the property tax bill of those properties that do not receive a water utility bill. For more information, please refer to the water utility stormwater page. 

How to change your current school support

Property owners, occupants, and tenants can select which school board they support. The school boards in the Ottawa area are:

• Ottawa-Carleton District School Board
• Ottawa Catholic School Board
• Conseil des écoles publiques de l’Est de l’Ontario
• Conseil des écoles catholiques du Centre-Est

By supporting the school board of your choosing, you will be able to vote in the next municipal and school board election for trustees in that school board.

The Municipal Property Assessment Corporation (MPAC) has launched an online School Support Portal. Property owners and tenants registered with MPAC can view and update the school support designation online based on eligibility. To access the portal, please visit mpac.ca/schoolsupport.

Alternatively, MPAC will continue to accept paper applications for school support change requests. The updated Application for Direction of School Support (ADSS) form is available for download here, on mpac.ca, or from your school board’s office. Completed applications may be sent to MPAC via email or mail to:

Municipal Property Assessment Corporation
1340 Pickering Parkway, Suite 101
Pickering ON, L1V 0C4

Please note, a separate school lease agreement is no longer required.

Ottawa-Carleton District School Board

Property owners, occupants, and tenants who wish to direct their school support to the Ottawa-Carleton District School Board (OCDSB) can request a change in their electoral status by contacting the OCDSB by telephone at 613-721-1820 or by email at communications@ocdsb.ca

Ottawa Catholic School Board

Property owners, occupants, and tenants who wish to direct their school support to the Ottawa Catholic School Board (OSCB) can request a change in their electoral status by completing the Application for Direction of School Support and returning it by email at admissions@ocsb.ca or by mail to:

OCSB Admissions
570 West Hunt Club Rd.
Ottawa ON, K2G 3R4

Additional Contact Information

Telephone: 613-224-2222

Conseil des écoles publiques de l’Est de l’Ontario

Property owners, occupants, and tenants who wish to direct their school support to the  French Public School Board (CEPEO) can request a change in their electoral status by completing the Application for Direction of School Support and returning it by mail to:

Conseil des écoles publiques de l’Est de l’Ontario                                                                              
2445 St. Laurent Blvd.
Ottawa ON, K1G 6C3

Additional Contact Information

Telephone: 613-742-8960 ext. 2163
Toll-free: 1-888-332-3736 ext. 2163

Conseil des écoles catholiques du Centre-Est

Property owners, occupants, and tenants who wish to direct their school support to the French Catholic School Board can request a change in their electoral status by completing the Application for Direction of School Support and dropping it off at a French Catholic school in their area, or return it by mail to:

Conseil des écoles catholiques du Centre-Est
Service des finances
400 Labelle Street
Ottawa, Ontario K1J 1A1

Additional Contact Information

Telephone: 613-744-2555 ext, 33320
Toll-free: 1-888-230-5131
Email: ecolecatholique@ecolecatholique.ca                         

The City of Ottawa, by way of provincial legislation, is responsible for the collection of blue and black box recyclables, green bin organics, leaf and yard waste, garbage, and bulky items from approximately 291,000 single family homes and 1,685 multi-residential buildings. Although the City has no statutory role to play in waste collection and diversion from the Industrial, Commercial and Institutional (ICI) sector, some of these services are also provided to approximately 260 City-owned facilities, 470 small businesses through the City’s Yellow Bag program, and approximately 240 schools with green bin collection through the City’s Green Bins in Schools program

Residential garbage collection costs are recovered through a flat-fee set annually based on a full cost recovery model. The fee increases in 2020 through 2022 mirror the new solid waste collection contracts that were competitively tendered and recently awarded. The previous contract was awarded in 2012 and expired mid 2020. The costs for the new contracts reflect changes in market conditions since 2012, such as increased labour costs and higher equipment, maintenance and fuel costs. The increase is also reflective of additional operating pressures and increased capital needs.

In 2023, the rate for curbside collection services is $130 per residential household per year while the collection services for multi-residential buildings is $83.50 per unit per year.

For more information on solid waste, refer to Garbage and recycling.

Effective January 1, 2024

Refund: $33
A fee applies when producing a refund to cover the cost of refunding credits to clients when credits are not the result of an error by the City.

Change of name: $48
If you have changed your name, recently purchased, or transferred title, there is a fee to cover the costs associated with making the changes to the tax roll. You will be billed separately from your tax bill.

New account: $77
If your property is new to the tax roll, you will incur a one-time fee to cover the costs associated with setting up your tax roll. This fee will be charged on your first tax bill.

Returned PAD payment: $52
If your payment is refused or dishonoured by your financial institution you will be charged a returned payment fee for each account the payment was originally applied to.

Returned Cheque payment: $53
If your payment is refused or dishonoured by your financial institution you will be charged a returned payment fee for each account the payment was originally applied to.

Reminder notice: $9.40
All tax accounts issued a reminder notice will be charged a fee to cover the production, mailing and administration costs. Reminder notices are issued after the due date for each billing and at year’s end.

Payment distribution: $33
If a payment has to be transferred from one account to another, a fee applies. This fee will be waived if it is the first transfer request on the account. Subsequent requests will incur the applicable fee. If you have moved or you have more than one property tax account, you must ensure all your tax accounts have been individually set up for payments.

Online payment service:
The secure third-party payment service provider, Paymentus Corporation, charges a service fee for online payments using a credit card, Debit or Interac Online banking card. The service fee is applied at a rate of 1.99% for credit card and Debit card transactions, and a flat fee of $0.49 for Interac Online payments.

Tax Arrears Certificate: $74
There is a fee to purchase a Tax Arrears Certificate.

Additions to tax roll: $52
Water accounts left unpaid will be transferred to the corresponding property tax account and will incur an administrative fee.

Account history: $41/year
Duplicate bill: $41/year
Should you require a record of payment of your annual tax bill or require a duplicate statement for previous years, a fee applies for each year and property. Your request can be sent by mail to Revenue Services, 100 Constellation Drive, 4th Floor, East Wing, Ottawa ON K2G 6J8. Be sure to indicate; property address, roll number, name and the year required. Forms are located at all City of Ottawa Client Service Centres where payment for service can be made in person.

Property Tax Deferral Application: $160
A non-refundable fee is charged to the tax account upon receipt of the initial application.

Property Tax Deferral Renewal Application: $56
A non-refundable fee is charged to the tax account for subsequent year applications.

Penalty and interest: 1.25% per month
Penalty and interest of 1.25% for late payment is added the day following the due date and the first day of each month until the account is paid.

For more information, please call Revenue Services at 613-580-2444 (Transactions will be recorded for training and verification purposes) (TTY 613-580-2401), or contact us by e-mail at revenue@ottawa.ca

Fees listed are subject to change.

Please be advised that the Revenue Services Front Counter is appointment-based only, and appointments are available to book on a first come first serve basis.  Please have your property tax roll number or water utility customer-account number available upon booking.

Appointments are available at the following times:

• Monday to Friday, 8:30-4:30 pm (September through May)
• Monday to Friday, 8:30 – 4 pm (June through August)

To book, modify or cancel an appointment online, please visit City of Ottawa Revenue Services (frontdesksuite.ca).

There is no cost to book an appointment with Revenue Services, however, please be advised that fees may apply depending on the type of service requested.  For more information please visit Water Utility Rates & Fees or Paying your taxes.  Please also be advised that our office is only accepting cheque payments at this time.

For more information or for assistance using the online booking tool, please contact Revenue Services at 613-580-2444.

For further information concerning the functions of municipal taxation, including how your taxes are calculated and distributed, please visit our tax policy webpage. 

In order to protect the personal privacy of account holders, the Revenue Division does not provide verbal information about property tax and water accounts to third parties such as real estate agents, lawyers. The City will continue to release information on tax and water accounts to property owners, mortgage companies identified on the City's tax application and tenants, where authorized by legislation.

Assessment information may be obtained from the Municipal Property Assessment Corporation or by viewing the assessment roll at City Hall, 110 Laurier Avenue West. Estimates for the Residential, Farm and Managed Forest classes can be obtained through the City's Property Tax Estimator.

For more information, please contact City's Revenue Services at 613-580-2444 (TTY 613-580-2401), or e-mail revenue@ottawa.ca.