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

Interim

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.

Final

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

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.

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.