- 2016 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.
The City of Welland provides a Vacant Unit Rebate Program under Section 364 of the Municipal Act. This program provides tax relief to property owners who have vacancies in commercial and industrial buildings. Rebates will be issued to owners who submit a Commercial/Industrial Vacancy Rebate application.
Category 1 - Buildings that are entirely vacant
A whole commercial or industrial building will be eligible for a rebate if:
- the entire building was unused for at least 90 consecutive days
Category 2 - Buildings that are partially vacant
A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was:
- not used for any purpose; and
- clearly delineated or physically separated from the used portions of the building;
- and either: capable of being leased for immediate occupation; or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or unfit for occupation
- A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was: not used for any purpose; and clearly delineated or physically separated from the used portions of the building
A building or portion of a building will not be eligible for a rebate if:
- it is used for commercial or industrial activity on a seasonal basis;
- during the period of vacancy it was subject to a lease, the terms of which had commenced; or
- during the period of vacancy it was included in a sub-class for vacant land.
Only two applications can be submitted per year per property. Interim applications for the period of January to June will be accepted until July 31. The deadline for submitting applications which relates to the full year or final billing is February 28 of the year following the taxation year to which the application relates.
The City of Welland will credit all or part of the rebate owing against overdue taxes. The vacancy rebate credit will be applied to the tax account and refunds will only be issued upon written request to the City and only for the credit balance remaining after all overdue taxes have been paid. Refunds will typically be processed within 2-3 weeks after request is received.
If the property is being sold and there is an outstanding vacancy rebate application, it is recommended that solicitors make provisions for re-adjustment of taxes subsequent to closing. Refunds will only be issued to a previous owner of the property with written direction from the current owner or their solicitor.
Once the Municipal Property Assessment Corporation has approved the applications, they are returned to the Finance Department for processing. If you have any questions regarding this rebate program, please contact the finance department at (905) 735-1700 or firstname.lastname@example.org.
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.