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All municipalities rely
on property taxes as their main source of operating revenue. A municipality
sets tax rates according to its annual revenue requirements and
the value of all property assessments within its jurisdiction. The
Province sets the education tax rates for all properties.
For general information
regarding due dates, payment plans, etc., please contact:
| Darlene Peever Tax Section
Treasury Division
Tel: (705) 567 9361 ext. 229; Fax: (705) 567 4707
E-mails: darlene.peever@tkl.ca |
Business Hours: Monday to Friday: 9:00 a.m. to 4:00 p.m.
Common Questions
Who determines how much my property is worth
(assessed value)?
The provincial government, through a not for profit organization called
the Municipal Property Assessment Corporation (MPAC) classifies all
property in Ontario, assesses its value, and provides the findings
to municipal governments.
Who determines how much tax I have
to pay?
Municipal governments determine and apply tax rates set by their councils
to the assessment of each property according to the property’s tax
class (i.e. residential, multi-residential, commercial, industrial,
pipe line, farm and managed forests).
What do you do with the property taxes
you collect?
The money collected is used to fund municipal services and support
education.
When are taxes due?
Tax bills are normally produced in January and due in the months of
February and March (interim bills representing approximately 50% of
the prior year’s levy) and again in June (due in July and August).
What are my tax payment options?
- By Internet banking - Please contact your Financial Institution.
- By Mail (Attn. Tax Section, Treasury Division, Postal Bag 1757,
Kirkland Lake Ontario, P2N 3P4). Do not send cash through the
mail.
- At the tax counter on the main floor of the Town Hall. (Monday
to Friday during business hours, 8:30 a.m. to 4:30 p.m.) Cash,
cheque, Visa, Mastercard and debit card transactions are accepted.
Please note: Treasury does not accept pre-authorized payments.
What if I do not pay my taxes or pay
late?
A late payment charge of 1% per month will be added to unpaid taxes
on the first day of the month following the tax due date. The penalty
will be applied on the first day of each month of default.
Filing an assessment appeal does
not exempt you from paying taxes by the due date or from incurring
late payment penalties.
How
is Market Value Determined?
Property assessment is the process of estimating the market value
of property for municipal taxation purposes. The property taxes that
citizens pay are calculated in proportion to the value of the real
estate they own. Provincial legislation requires all properties be
assessed every year to reflect the current market value for taxation
in the following year. The Municipal Property Assessment Corporation
(MPAC) prepares assessments for all properties in Ontario.
Assessed Value x Local & Regional Municipal Tax Rates = Amount of
Municipal Property Tax
Assessed Value x Education Tax Rate = Amount of Education Property
Tax
Local & Regional Municipal Property Taxes + Education Property Tax
= Total Property Taxes
Please Note: The municipal tax rate in Kirkland Lake has remained
the same since 2001. Any changes in your tax bill are due to a change
in your assessment or a change in the education tax rate.
What if I feel my assessment is incorrect?
There are two opportunities to have the value examined. The first
is called a “request for reconsideration” and is carried out by the
Municipal Property Assessment Corporation (MPAC) The second is a more
formal process where a property owner appeals to the Assessment Review
Board (ARB), an independent board whose decision is binding. A request
for reconsideration can be made at any time during each taxation year.
There is a cost to file a formal appeal to the ARB with a deadline
of March 31st of each taxation year. Forms are available on the MPAC
website or by calling 1-866-296-6722
What
is a supplementary assessment?
Supplementary and omitted tax bills reflect any increase in assessment
resulting from additions or improvements to property that was not
reflected in the regular billings. If your property is a newly constructed
home, it is likely your initial assessment is for the value of the
land only. Some time after you move in, an assessor from the Municipal
Property Assessment Corporation MPAC will assess the building/structure
on your property.
Prior to receiving a supplementary tax bill from the Town, an assessment
notice will be mailed to you by MPAC. It is important that you read
the notice carefully to ensure that you are satisfied with the assessed
value and that the correct effective date has been recorded. If incorrect,
you will need to initiate an assessment appeal prior to the deadline
indicated on the supplementary/omitted assessment notice.
Links:
- Municipal Property
Assessment Corporation Learn more about how your property
is assessed and what you can do if you do not agree with the assessment.
- Assessment
Review Board The ARB is an independent tribunal of the Province
of Ontario. If you aren’t happy with the service you receive from
MPAC, you can appeal to the ARB.
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