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Property Taxation

Tax Collector / Deputy Treasurer

• Lisa Pelton

Sale of Lands by Public Tender

There are currently no Lands for Tax Sale in the Town of Aylmer.

Requests for Information

A Tax Certificate can be requested through our Clerk's Office at a cost of $45.00. This certificate provides all the information available in the Property Assessment Roll as well as current owner and taxation information. Please provide a minimum notice of five business days when requesting Tax Certificates, to allow sufficient time for staff to process and reply to your requests. Verbals will not be provided and fax requests will not be processed until funds are received.

Please send your request along with payment to:

Town of Aylmer
46 Talbot St West
Aylmer, ON N5H 1J7
Attention: Clerk's Office
Phone # 519-773-3164

You can also sign up for propertyline via the MPAC website to obtain information on individual properties.

2010 Interim Tax Bill

The 2010 Interim Tax Bills will be issued during the first week of March 2010 to all properties. The amount for Monthly PAP customers has not changed however, a bill was issued as a reminder that all assessment appeals must be submitted by March 31, 2010.
The Due Dates for the interim bill are as follows:
1st Installment March 31, 2010
2nd Installment June 30, 2010

FAILURE TO RECEIVE A TAX BILL DOES NOT EXCUSE THE TAXPAYER FROM THE RESPONSIBILITY FOR PAYMENT OF TAXES AND PENALTIES WHICH HAVE ACCRUED.

2010 Interim Tax Rate By-law

Municipal Freedom of Information and Protection of Privacy Act, R.S.O. 1990

The Property Assessment Roll is currently available for review by the public at our office between 8:30am to 4:30pm. The Roll provides roll numbers, legal descriptions and owners information, at the time of printing. Verbal information will not be provided.

For your convenience a listing cross referencing the municipal address with the roll number is attached. Any corrections to this information should be provided on the Correction to Assessment Roll form provided below.
2010 Municipal Address Listing

Correction to Assessment Roll

Please use this form to correct errors or ommission to your assessment roll information. Please note name changes need to be accompanied by legal documents.
Correction to Assessment Roll

Assessment Notices

All property owners in the Town of Aylmer should have received their Property Assessment Notice for the 2009 – 2012 property tax years from MPAC. If you have not received your notice and would like to know what your new assessment is please contact MPAC at 1-866-296-6722.

This notice provides you with your property assessment as at January 2008 if this is an increase over your previous assessment as at January 1, 2005 the difference will be phased in over 4 years. If the difference is a decrease the decrease takes effect immediately.

The Local Assessment Office is located at 4380 Wellington Road, London, Ontario. They can be reached at 1-866-296-6722 to answer your assessment type questions.

For further information about property assessment visit the MPAC site.

http://www.mpac.ca

Tax Bills and Tax Payment Options

The Town of Aylmer mails out tax bills twice a year to each property roll number. Each bill has 2 installments. Historically, the Town of Aylmer has maintained the following due dates for taxes.
Interim Taxes - first installment due date March 31st, second installment due date June 30th
Final Taxes - first installment due date August 31st, second installment due date October 31st
Where the 30th or 31st falls on a weekend or Statutory Holiday, then taxes are due on the previous normal business day.

FAILURE TO RECEIVE A TAX BILL DOES NOT EXCUSE THE TAXPAYER FROM THE RESPONSIBILITY FOR PAYMENT OF TAXES AND PENALTIES WHICH HAVE ACCRUED.

• Interac (Debit Card)

• Telephone Banking and Internet Banking

• Pre-Authorized Payment Plan

• Payment in Person

• Payment by Mail

• Post Dated Cheques

• After Hours Mail Slot

• Returned Payment Fee

Tax Appeals

There are a number of ways to appeal your property assessment:

• Form 357/358

• Request For Reconsideration (RFR)

• Assessment Review Board Complaints (ARB)

Tax Rebates

Low Income Seniors and Low Income Persons with Disabilities

Tax relief is available for Low Income Seniors or Low Income Persons with Disabilities in the form of a cancellation of the annual increase in taxes over $200. Low Income Seniors or Low Income Persons with Disabilities who qualify are responsible for the first $200 of a tax increase per year.

Applications must be submitted with proof of qualification by April, 30 of the current year for which you are applying for the rebate.

Low Income Seniors & Low Income Persons with Disabilities By-Law 07-33
Low Income Seniors & Low Income Persons with Disabilities Application Form

Property Tax Rebate Program for Eligible Charities

Tax relief is available for Eligible Charities within the County of Elgin. Applications must be submitted with proof of eligibility by December 1, of the previous year for which you are applying for the rebate, to your local municipal office.

Rebate for Eligible Charities By-Law 07-23
Rebate for Eligible Charities Application Form

Rebate of Property Taxes for Vacancies

Deadline for applications for vacancy rebates each year is the last day of February of the following year. This rebate applies to vacancies within the commercial/industrial class only. The Rebate form is below in PDF format: please note, the application is on legal size paper and both sides must be complete or your application will be rejected.

For complete information about eligibility requirements, refer to Section 364 of the Municipal Act and Ontario Regulation 325/01.

General Information

Buildings 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.

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:

• Unused; and
• Clearly delineated or physically from the used portions of the building; and
• Either capable of being leased for immediate occupation, or
• not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovations
• unfit for occupation

An industrial building will be eligible for a rebate if, for at least 90 consecutive days, it:

• was Unused; and
• Clearly delineated or physically from the used portions of the building

Exclusions
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
• is leased to but not occupied by a tenant
• is already included in the sub-class for vacant land
• is used by the owner for storage or any other purposes

Application Requirements

The application deadline is the last day of February, of the year following the vacant period. Fully completed applications and all supporting documentation must be submitted to the Town by the deadline date. Please note that after reviewing the initial application, the Town may request additional information in order to verify eligibility or identify the vacant area.

Application Processing

• For properties with both Commercial and Industrial assessment, separate applications must be filed.
• The Town’s deadline for processing applications is 120 days after receipt of all requested information from the owner.
• The Municipal Property Assessment Corporation (MPAC) is responsible for determining the apportioned assessment value and the Town is responsible for calculating the rebate amount.
• Rebates will be applied to the property tax accounts, refunds will be issued for any credit balance upon request from the property owner.
• A property owner who disagrees with the rebate calculated by the municipality can appeal to the Assessment Review Board (ARB) within 120 days of receiving notification of the rebate amount.

How To Apply for a Vacancy Rebate

Application forms are available year round from the Treasury Department and will be processed in accordance with the above deadlines.
Some of the information required on the form is as follows:

• Municipal address of the property including the Roll Number and Account Number.
• Owner information – name, address, phone number etc.
• Description of the vacant area – unit, building or floor number – a sketch or diagram is recommended.
• Size of Vacant Area – in square feet.
• Period of Vacancy – at least 90 consecutive days – beginning and ending dates required.
• Signature of the Owner (or Owner’s Representative).

Deliver the completed application to the Treasury Department by 4:30 p.m. February 28 (29) .

Vacancy Rebate By-law
Vacancy Rebate Application Form

Tax Bill Explained

Tax Bill Which is Capped
Residential Tax Bill

Property Tax Frequently Asked Questions

1. I'm a new home/property owner and haven't received a tax bill - how do I know the amount of taxes I owe on the property?

If you purchased an existing home, the amount of taxes you are responsible for, at the time of closing, is shown on the 'Statement of Adjustments' prepared by the lawyers to close the sale/purchase of the property. Your lawyer should provide you with a tax certificate from our office which also states any future installments due from previous billings. If you have not received a tax certificate it is advisable to contact the Treasury Department to confirm the outstanding amount and due date of the taxes and to verify that our records reflect the new ownership. All outstanding taxes are payable to the Town of Aylmer.

If you purchased a new property, and are building a home, refer to the Statement of Adjustments prepared by your lawyer. This statement will indicate the amount of taxes you are responsible for, at the time of closing - for the land only. On the next scheduled mailing of tax bills, you should receive a bill for the current year’s taxes on the land only. When the house is complete, and has been assessed, you will receive a supplementary tax bill for the amount of taxes owing for the 'house' portion of the total assessment. It is advisable to plan ahead and budget for this supplementary bill to avoid an unexpected additional expense. We are available to assist you with any property tax related matters you might have while building a new home and can help you estimate the amount of taxes that will be due when your home is complete.

Please note that you should contact the tax office if you have any concern about taxes due subsequent to the closing of your transaction.

2. I did not receive a tax bill, why are you charging me interest for non-payment?

The Town of Aylmer mails out tax bills twice a year to each property roll number. The Treasury Department takes every reasonable step to ensure that the property owners at the time of mailing receive a tax bill. In addition, it is the responsibility of the property owner to have knowledge of the amount of the taxes on the property and the due dates of the payments. Please telephone the Tax Department at (519) 773-4919 if you require any information on your tax account.

3. I would like to sign up for the monthly pre-authorized payment plan. When can I do this? How can I do this?

The 10-month and installment pre-authorized payment plan (PAP) is currently available on tax accounts that do not have a balance owing. You can sign up at any time. A form is available from the Treasury Department, or print one from below and bring the form with a cheque marked VOID into our office. It is important to cancel the pre-authorized payment at the earliest time following a change in finances or the sale of your property.

If your account is in arrears and you are interested in enrolling in our monthly budget plan please call the Treasury Department at (519) 773-4919 for information, or complete the application below.

Forms for Residential Pre-authorized Tax Payments Forms for Business for Pre-authorized Tax Payments

4. I pay my taxes through my mortgage company and am renewing my mortgage with a different company - what should I do?

Tax Bills are sent to all property owners regardless of who pays the taxes. If we have record of a mortgage company on file who is paying the taxes we also send a listing to the mortgage company. Payment of the property taxes are the responsibility of the property owner. If the mortgage company listed on the tax bill is not correct it is the responsibilty of the property owner to either pay the tax amount due or forward the bill to the current mortgage company and ensure payment is received by the due date.

5. I sold my property last year, but I need to know the amount of taxes that I paid for income tax purposes.

Refer to the Statement of Adjustments that you received from your lawyer when you sold. It should clearly indicate the amount of taxes you paid, and will differ from the actual payments you made to the City. A copy of this Statement should be acceptable as a receipt for your income taxes.

6. What is a vacancy rebate?

A vacancy rebate is a pro-rated rebate of property tax available to commercial and/or industrial ratepayers who are not using or unable to use all or a portion of their business property for a period of at least 90 consecutive days. See the section on Vacancy Rebate for further information. Please note that a Vacancy Rebate is not available for residential and multi-residential properties.

If you have further questions about your property tax, please do not hesitate to contact our office at (519) 773-4919. We are here to provide assistance to you and we understand that tax matters can sometimes seem complicated. We are committed to helping you to the best of our abilities.

Tax Rates

• 2009 Tax Rates
• 2008 Tax Rates
• 2007 Tax Rates
• 2006 Tax Rates
• 2005 Tax Rates
• 2004 Tax Rates
• 2003 Tax Rates