Property taxes are levied by the Municipality of North Perth. Taxes provide the main source of revenue to deliver services supplied by the Municipality, the County of Perth and School Boards.
Properties are assigned a tax class depending on the use or purpose of each property. Annual tax rates are set according to annual budgets for the Municipality, County and Province (education) and applied to each tax class. The tax levy is calculated by using the applicable tax rate and the assessed value assigned to each property.
Tax rates by Tax Class can be referenced in the 2016 Tax Rates Schedule.
Tax Certificates are available by written request. The fee is $50.00/roll number as per the most current assessment roll.
Payments can be made in-person during regular office business hours (Monday-Friday 8:30 a.m.-4:30 p.m.) by cash, cheque or debit.
Other payment options:
- A drop-box is located at the Municipal Office Main Entrance for after-hours payments
- Cheques made payable to "Municipality of North Perth" sent with payment stub to: Municipality of North Perth, 330 Wallace Avenue North, Listowel, ON N4W 1L3
- Payments can be made at some local financial institutions
- Telephone or Internet payments can be made through most financial institutions
- Pre-authorized payment plans
If you would like to set up a pre-authorized payment plan for payment for your property taxes, please complete the following form and return to the Municipal Office: Pre-Authorized Payment Form
There are four (4) tax installment due dates per year:
- two (2) on the interim billing mailed in February, and
- two (2) on the final billing mailed in August.
Due dates are the third Wednesday of March, June, September and November.
How do I read my tax bill?
View this sample property tax bill for explanation on what the different numbers, columns and descriptions mean on your North Perth tax bill:
Rebate Application Forms
If your mailing address has changed or the ownership of the property has changed, please notify us in writing using the form below:
Notice of Mailing Address Change
Penalty & Interest
A penalty of 1.25% is added to property taxes the first day of default (day after the due date) and the first day of each month thereafter. Interest of 1.25% per month or 15% per annum is charged on all arrears of taxes. There is no authority to waive penalty & interest charges.
If you have recently built a new home or made any additions or improvements to your property, remember to make allowance for a Supplementary Tax Bill in your budget plans.
For the first 12 to 18 monts after occupying a newly constructed home, property tax bills may cover the land only, not the building, until MPAC is able to complete an assessment of the home. The land taxes often represent approximately one third (1/3) of the total tax bill, depending on the type of house. There may be a considerable delay from your occupancy date until you receive a tax bill that includes the house.
Once the property is assessed, the new homeowner will receive a "Property Assessment Notice" from MPAC. A Supplementary Tax Bill will follow from the Municipality with taxes covering the building from the date of occupancy. Residents are strongly encouraged to budget for this billing. If your mortgage payment includes taxes, the Supplementary Tax BIll will be sent to the financial institution dealing with payments. You may want to contact your mortgage company to ensure you are paying enough towards taxes to cover this Supplementary Bill.
North Perth offers property owners who have bought infill lots to construct a new home in the municipality the option of making pre-authorized payments towards the property prior to MPAC completing an assessment. These payments are credited to the Supplementary Tax Bill following MPAC issuing a "Property Assessment Notice". In order for the Municipality to do this, there has to be roll number already established to apply the credit. Contact the Municipal Office if you are interested.
Click for information on Assessments and Appeals (277kb, pdf)