- 2014 Tax Rates (pdf)
- Capping Percentages (pdf)
- Tax Billings
- Information on Tax Changes
- Education Tax Rates
- Duplicate Tax Receipts/Statement of Account
- Penalties for Late Payment
- Rebate Programs
- Registered Charities
The Interim tax billing is usually mailed the first week of February, with two installments due the first banking days of March and May. The taxes for this billing are based on the previous year’s taxes.
The Final tax billing is usually prepared and mailed the first week of June only for the Residential and Farmland classes, with two installments due the first banking days of July and September. The taxes for this billing reflect the current year’s budget requirements of the Municipality, Region and the School Boards.
Over the past several years, the Final tax billing for the Commercial, Industrial and Multi-Residential classes has been prepared and mailed the first week of September, with only one installment due the first banking day of October. These billings are delayed to accommodate calculations under the mandatory Capping Legislation.
A Supplemental tax bill may be issued when there is an increase in the value of your property, an addition to the property, the construction of a swimming pool, the construction of a new building or a change in classification. The change can be backdated to the date the change occurred, to a maximum of three (3) years. A Supplemental tax billing may be done at any time during the year.
Supplemental taxes are billed in addition to any other billing that you may receive during the year. The due date for a Supplemental billing may be any time during the year, made payable in one or two installments, and may be due with as little as three (3) weeks notice.
You will only receive a supplemental tax bill once the property has been assessed by MPAC (Municipal Property Assessment Corporation), and once that information has been forwarded to the City of Welland. There is no exact timeframe with this process.
Information on Tax Changes
The standardized format for municipal regional tax bills introduced by the Ontario Government in 2001, incorporates a section called Explanation of Property Tax Calculations. Here you will find information on changes resulting from municipal and education tax rates.
The Explanation of Property Tax Calculations for the Non-Residential classes includes an amount for annualized taxes which reflect the full year impact of “in-year” assessment changes to a property such as adjustments resulting from appeals and supplemental billings. This results in your property’s tax cap adjustment based on the most recent reassessment.
Education Tax Rates
Since 1998, education tax rates have been set by the Provincial Government rather than by local school boards. The City is still responsible for collecting this amount as part of the total municipal property tax bill.
Duplicate Tax Receipts/Statement of Account
A fee will be charged for a duplicate receipt or statement of account.
Penalties for Late Payment
On any unpaid overdue taxes, penalties will be added in accordance with the Municipal Act, 2001, and City By-laws.
Overdue taxes are subject to a 1.25% penalty on the first day of default and an additional 1.25% interest will be added on the first day of each month until paid in full.
Staring in 2001, in accordance with provincial legislation, tax reduction for vacant units in commercial and industrial buildings must be provided by the City through rebates rather than through lower tax rates.
Under Provincial legislation, commercial and industrial buildings with vacant areas may be eligible for a tax rebate. Ontario Regulation 325/01, as amended by 300/03, details the rules that municipalities must follow in providing rebates of property taxes.
To qualify for a rebate, the vacancy duration must be at least 90 consecutive days (89 days if entire month of February is involved).
Applicants for vacancy rebates may submit two applications per tax year. If you wish to make an interim application for the first six months of the current year the rebate application will be accepted until July 31 of the current year. Otherwise, the vacancy tax rebate application for any given year must be submitted by February 28th of the following tax year.
Vacancy application forms can be downloaded as a pdf file or obtained from the Finance Department at the Civic Square, 60 East Main Street, Welland, Ontario, L3B 3X4.
If the property is in any of the commercial classes, the rebate shall be equal to 30% of the taxes applicable to the eligible property, as determined. If the property is in any of the industrial classes, the rebate shall be equal to 35% of the taxes applicable to the eligible property, as determined. Rebate amounts will also depend on the number of days of vacancy and the portion of the assessment of the building not occupied.
Once the Municipal Property Assessment Corporation has approved the applications, they are returned to the Finance Department for processing. If you have any questions concerning this rebate program, please call the Finance Department at (905) 735-1700.
Registered charities which occupy property in the commercial or industrial class may be eligible for property tax rebates of 40%. All those who wish to apply must have a valid registration number issued by Canada Customs and Revenue Agency and submit an application by the last day of February following the tax year.
The application form can be downloaded as a pdf document. It is also available at the Civic Square, Finance Department, or by calling (905) 735-1700.