Your final property tax bill is made up of three main components:
1. Education taxes – This tax rate is set by the Province of Ontario and remitted to the local school board you support.
2. Municipal taxes – The tax rate to cover the costs of supplying municipal services is based on city council’s adoption of our annual budget. Revenues from provincial grants, user fees and other sources are deducted from the total expenditures, resulting in a final amount that needs to be raised through taxation.
3. County taxes – A portion of the tax bill for all residents of County of Lambton goes back to the County to support their role in supplying various services including Ontario Works, Social Housing, Library and Cultural Services and Land Ambulance.
How were my Municipal Tax dollars spent?
General Government: Council, Admin (Legal/ HR/Finance/IT/Clerk/Purchasing), Economic Development, etc.
Protection Services: Fire, Police, Building, By-Law Enforcement
Transportation: Harbour, Engineering, Public Works, Transit, Parking Lots, Street Lighting Environmental: Waste & Recycling, Water, Sewer, Sanitary Sewers
Recreation & Culture: Parks, Recreation, Arenas, Library, Lawrence House, Strangway, Children’s Farm, etc. Planning & Development: Drains, Planning, Committees
Debt: Principal & Interest Payments
What Information is on My Tax Bill?
- The name(s) of the property owner(s).
- Assessed value and tax class assigned by the Municipal Property Assessment Corporation (MPAC).
- Roll number and legal description of the property.
- Breakdown of the County, Municipal and Education Levies.
- Account balance at the time the tax bill is produced (except on omitted and supplementary bills).
- Amount of each tax installment and the date on which each is payable.
- Contact information for the City of Sarnia Tax Department.
- Explanation of Tax Changes.
- Payment methods.
Types of Tax Bills – click on the + to see a description of each
The interim tax bill is issued annually, during the first week of February. The amount levied is 50% of the previous years annualized taxes.
Interim bills have two installment dates and show any outstanding, or credit, account balance at the time of billing.
The final tax bill is issued annually, during the first week of June. It is based on the annual tax rate approved by City Council for that year. The bill is calculated by using the assessment value assigned to your property for the year, and applying the new tax rate determined by the year’s budgetary requirements for the County, Municipality, and school boards (minus the interim taxes that were billed).
Final bills have two installment dates and show any outstanding, or credit, account balance at the time of billing.
Supplementary and omitted bills are issued throughout the year to owners of newly created properties, or properties that have had physical alterations made, that were not reflected on the interim and final bills.
Generally, supplementary bills refer to the current tax year and omitted bills refer to previous years.
Supplementary and omitted tax bills do not reflect any previous account balance at the time of billing. Accounts currently participating in our pre-authorized payment plan are required to make separate payments for any supplemental or omitted tax bills. These amounts are currently not included in your pre-authorized payment plan. Failure to make the payment(s) will result in the application of penalty at 15% per annum applied the first business day of each month.
Omitted and supplementary bills can be retroactive for the current year and the past two years.
Owners of a new construction, residential or commercial, will receive a land only tax bill until such time as the “bricks and mortar” are assessed. Following assessment the Supplementary Tax bill will be issued and is effective from the date of occupancy.
It can take up to three years for a property to be assessed. Supplementary billings can occur anytime during the year and taxes for three years could be billed all within the same year and come due at the same time. For this reason, you are encouraged to start setting aside funds immediately following your purchase for the future supplementary tax bills.
In an effort to avoid a delay you can also phone the Municipal Property Assessment Corporation (MPAC) at 1-866-296-6722 to request an inspection of your property.