Property Tax

The amount of property tax owing on your land and/or building is the result of a calculation based on several factors:

  • The market value assessment of your property;
  • The tax class into which your property falls;
  • The municipal tax rate for that class (set annually by your City Council);
  • The county tax rate for that class (set annually by County Council);
  • The tax rate for the Education (school support) portion of that class (set annually by the Province of Ontario).

Property tax in the City of Owen Sound is billed twice a year. There are four due dates:

  • February 28th, 2023;
  • April 28th, 2023;
  • June 30th, 2023;
  • September 29th, 2023.

The 2023 Tax Rates are available for your reference. 

The amount owing in February and April is charged on the Interim Billing. The Interim Billing is an amount equal to 50% of the previous year's property tax rate multiplied by the previous year's annualized assessment value.

The amount owing in June and September is charged on the Final Billing. This Final Billing reflects the new tax rate determined by City Council and County Council in support of their annual budgets, less the amount billed on the Interim. 
*Please retain your final bill for income tax purposes. Reprints may be obtained by the property owner and will be subject to a fee.

A Supplementary (or Additional) tax bill may be issued as we receive information that changes the assessed value or the tax class of a property. The most common example of this is the completed construction of a new home. The taxes billed prior to the building of the home are generally for the land only. When the home is complete, and we are advised of the assessed value, a 'supplementary' tax bill will be created to reflect the amount of taxes due for the 'house' portion of the property. A supplementary tax bill is usually due in one instalment, 21 days after the generation of the bill. Future tax bills will be issued as above.

Property Tax Relief Programs

Heritage Property Tax Relief Guidelines

In 2009, the City of Owen Sound introduced a Heritage Property Tax Relief Program to offer tax relief to owners of heritage properties to help maintain and restore these unique and valuable resources. An eligible heritage property must be designated as a property of cultural heritage value or interest under Part IV of the Ontario Heritage Act (an individual property designation) or under Part V of the Act (heritage conservation district), and must pay municipal property taxes. 

The amount of the heritage tax relief shall be 20% of the taxes for municipal and education purposes levied on eligible residential and commercial properties. The program will provide ongoing relief for up to 5 years, as long as the property owner complies with their obligations under the terms and conditions of the program. 

The owners of eligible heritage properties must apply every year, between January 1 and no later than the last day of May after the year for which the owner is seeking relief (i.e. May 31, 2023 for the tax year 2022); payouts will be within 120 days of receiving a completed application. Based on participation adherence through City monitoring, a rebate cheque will automatically be issued on an annual basis for the set duration of the Agreement, providing the eligible refund amount is equal to or greater than $250.

If you require further information regarding this program, please contact the Planning and Heritage Division.

Vacant Properties 

On April 19, 2021, City Council passed Resolution No. R-210419-017 directing staff to bring forward a by-law to eliminate the City's vacancy rebate program, beginning with rebate applications for the 2021 tax year, in consideration of staff report CR-21-021 presented to the Corporate Services Committee on March 25, 2021.

In accordance with subsection 364(1.1) of the Municipal Act, no program will be maintained, and no rebates will be made under Section 364 of that Act for 2021 or any subsequent taxation years.

Review By-law No. 2021-054 regarding Opt-out of the Vacant Unit Rebate Program under section 364 of the Municipal Act, 2001 for more information.

Tax Rebate for Low-Income Seniors or Low-Income Persons with Disabilities 

Under the County of Grey By-Law 5112-21 a tax rebate is provided to eligible low-income seniors or low-income persons with disabilities.  The relief provided to an eligible person is the lesser of the amount of the year over year tax increase or $500. 

To apply, fill out the application form and return it to the tax office.

Applications must be received by December 31 annually to qualify for the rebate.

Registered Charities and Similar Organizations 

Charities and Non-Profit Organizations are eligible for reduced property taxes.

Requirements:

  • Must be a registered charity as defined in s.248(1) of the Income Tax Act (Canada) and have a registration number issued by the Canada Revenue Agency.
  • Property must be in one of the commercial or industrial property classes. 

Current legislation requires Council to rebate a minimum of 40% of total property taxes payable by a charity and permits rebates of between 0% and 100% to organizations deemed to be similar to a charity.

Review the Charity Rebate Application or contact the tax office at 519-376-4440 ext. 1249 to determine your eligibility for a charitable rebate.

Applications will be accepted between January 1 and February 28 of the following year.

Charity Rebate Application Form

 

Property Tax Appeals 

Eligibility

Applicants must be:

  • The owner or spouse of the property owner

  • The tenant, occupant or other person in possession of the land

  • A party with interest in the land as shown on the records of the appropriate land registry office

The property was subject to a change such as:

  • the tax class for the property changed (e.g. commercial property was converted to residential)

  • the land became vacant or is excess land
  • the land became exempt from taxation (e.g. land became a church or non-profit etc)
  • the building on the land was rendered substantially unusable due to demolition, fire and/or natural events or other damages
  • a mobile unit was removed from the land
  • repairs or renovations were made to the land preventing normal use for at least three months
  • the taxpayer was overcharged taxes due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property.

How to Apply

For each taxation year, a completed application along with supporting documentation must be filed before the legislative deadline of February 28 following the year in respect of when the application is made.

To make an appeal, download a tax appeal application form.

In the case of a gross manifest error, you can appeal taxes from two years prior to the current tax year.

Submit the Form:

  • By email to tax@owensound.ca
  • In person at the SOS counter or deposit into the drop box at City Hall
  • By mail to:

Property Tax Department
808 2nd Ave E.
Owen Sound, ON. N4K 2H4

 

Application Process

Applications and supporting documentation are reviewed then forwarded to the Municipal Property Assessment Corporation (MPAC).
Upon receipt of the assessment information, the recommended tax cancellation or reduction amount is calculated.
Applicants are then notified by mail by the Tax Department.

 

s.357/358 Application Form

How to Pay your Tax Bill

The City of Owen Sound has a number of options available to our customers for payment of your tax bill:

  • In person: At City Hall during normal business hours. We accept payment by cheque, cash, or debit.
  • Cheques: Cheques may be dropped in the after hours drop box located at the front door of City Hall - please include the detachable portion of your bill. We recommend that you place your cheque in a sealed envelope with 'tax billing' written upon it. Please do not place cash in the drop box.
  • At your bank or trust company: Pay at the teller or through an ATM. You are responsible to pay any service charges levied by them. Please take the entire bill with you.
  • Internet/telephone banking: Most financial institutions offer the "City of Owen Sound" or "Owen Sound City" as one of their payments. Be sure to pick "Taxes" and not water to ensure that your payment is applied to the correct account.
  • Mail: You may mail your cheque to City Hall - please include the detachable portion of the bill.
    City of Owen Sound - Property Tax Department 
    808 2nd Avenue East
    Owen Sound, ON N4K 2H4
  • Pre-authorized payment (PAD) plan: Payments are automatically deducted from your bank account on the due date of each bill. Sign up here.
  • Credit card: Payments may be completed through Paymentus. This secure, third-party online payment provider accepts Visa, Mastercard and American Express for a convenience fee.
    Online: Paymentus
    Over the phone: 1-888-253-8916
    Guidelines: 
    • There is a processing fee of 2.5% for credit card transactions.
    • The maximum payment is $5,000.00 per transaction. Multiple payments can be made as separate transactions towards your account.
    • Please allow up to two business days for processing.
    • You will receive an e-mail confirmation of payment for online payments or a confirmation number by phone.
    • You will need your 11 digit roll number to make a payment.

Payment must be received at City Hall by the due date to avoid penalty. A late payment charge of 1.25% is calculated on the amount outstanding and will be added to the property tax account on the first of each month.

For more information, questions, or comments please contact our Property Tax Collector at 519-376-4440 ext. 1249 or tax@owensound.ca.

Pre-Authorized Debit (PAD) Enrolment

The City of Owen Sound currently offers three (3) Pre-Authorized Debit (PAD) Plans as convenient ways for you to pay your property taxes. Benefits of enrolling in one of our PAD Plans include:

  • The elimination of postage cost and/or the expense and inconvenience of delivering payments to our office.
  • No worrying about missing due dates or incurring late payment charges.
  • No more standing in long line-ups.
  • No service charges or fees to participate in any of our PAD plans.
  • Our "Monthly Budget" PAD plans allow you to budget and pay your property taxes over a 10 or 12 month period.
  • Once registered in one of our PAD plans, your enrolment in subsequent years will be automatic.
  • Properties in ALL Tax Classes can be enrolled in any of our PAD plans.

To be eligible to enroll in any of our PAD plans: 

  • There must be no outstanding arrears on your tax account; and
  • Your taxes must not be included with your mortgage payments and paid by your mortgage company.

To enroll in one of our PAD plans, complete our online form or print and sign our pre-authorized debit plan PDF and return to us with an unsigned blank cheque marked VOID. Please complete forms a minimum of 10 business days prior to a scheduled payment. 

 

Plan Options

Option 1: Installment Plan (4 payments per year)

If this plan is selected, the full amount of each tax installment is the amount that is withdrawn from a participant's bank account on the instalment date (four times per year).

Option 2: Monthly Plan (10 payments per year)

Please note that the 10 month PAD plan will no longer be offered from 2024 onwards.

Our '10 Month Budget' PAD Plan allows your property taxes to be paid over 10 months (January to October).

  • Your 10 monthly payments will be due on the last business day of each month.
  • Your January to June monthly payments will be based on your previous year's tax levy plus an additional 3% (the extra amount allows for an anticipated tax increase for the current year).
  • You will be notified in June or early July what your remaining four payment amounts will be, as your July through October monthly payments will be adjusted to reflect any change in your current year's total tax levy.
  • In December, a letter will be mailed to our 'Monthly Budget' PAD Plan participants advising them what their next year's January to June monthly payments will be.

Option 3: Monthly Plan (12 payments per year)

Our '12 Month Budget' PAD Plan allows your property taxes to be paid over 12 months (January to December).

  • Your 12 monthly payments will be due on the 15th of every month.
  • Your January to June monthly payments will be based on your previous year's tax levy plus an additional 3% (the extra amount allows for an anticipated tax increase for the current year).
  • You will be notified in June or early July what your remaining six payment amounts will be, as your July through December monthly payments will be adjusted to reflect any change in your current year's total tax levy.
  • In December a letter will be mailed to our 'Monthly Budget' PAD Plan participants advising them what their next year's January to June monthly payments will be.

FAQ

What if I have a returned payment? 

A Returned Item Notification will be sent advising of any payment that is dishonoured (for any reason) and returned by your financial institution. Your replacement payment will include an administration fee and a 1.25% penalty charge.

If your replacement payment is not received by the specified date requested, your next instalment withdrawal amount will include our requested replacement amount (plus any additional penalty charges incurred) as well as your next payment amount.

Subscribers to any of our PAD plans who have two payments returned during a tax year may become ineligible to continue on their plan, and will be subject to our standard penalty and interest charges for late payment of 1.25% per month until paid.

What if I sell my house and buy another house? 

Our pre-authorized debit (PAD) plans are NON-TRANSFERABLE.

When you sell your home and purchase another home you must do two things:

  1. Firstly, YOU MUST withdraw from your existing plan by notifying our Tax Department in writing at least 10 DAYS BEFORE the closing date of the sale of your home; and
  2. Secondly, YOU MUST complete a new application for the new home that you are purchasing.

Upon cancellation from any of our PAD Plans, all unpaid taxes become due and will be subject to a penalty charge of 1.25% on the first day of the following month and each month, thereafter, until paid.

What if I receive a supplemental tax bill? 
Instalments noted on Supplemental Tax Bills will not be withdrawn automatically from your bank account under our PAD Plans. You must personally pay all Supplemental Tax Bill instalments on or before the due dates noted on the bills. If you fail to pay the instalments on or before their due dates you will incur penalty charges and you may lose your enrollment privilege to the PAD Plan.

What if a 'miscellaneous charge' is added to my tax account? 
If a 'miscellaneous charge' such as Weed Cutting Charges or Water Billing arrears are added to your tax account, these 'add-on' amounts (and all penalty charges that you may have incurred) will be added to your next scheduled PAD payment (unless you made arrangements to pay the 'add-on' charge over-the-counter or with a personal cheque by mail before your next pre-authorized payment is to be processed).

Paperless Billing (E-Billing) Enrolment

You can now receive your property tax bill electronically by email. Property Tax e-billing offers a convenient, timely, effective, and environmentally friendly way to receive your bills. These e-bills will look the same as your current paper copy and your billing and due dates will remain the same.

If you would like to enroll, please complete the paperless billing enrolment form. You will no longer receive a paper copy of your bill.

Tax Forms (Banking Change, Pre-Authorization Cancellation, Mailing Address Change and Moving Request)

Forms are fillable and can be emailed to tax@owensound.ca, mailed to City Hall, or dropped off in person to City Hall.

Banking Information Change

If you are currently enrolled into our pre-authorized debit plan and wish to update your banking information, a Banking information Change Request form must be submitted along with a new void cheque. 

Pre-Authorization Cancellation

If you would like to end your enrollment in our pre-authorized debit plan for tax billing, please return the completed Pre-Authorization Cancellation form to us at least 10 days prior to your next due date.

Mailing Address Change
Do you own property in Owen Sound, but would like your tax (and water) bill to be mailed to an alternative address? 
Please fill out a Mailing Address Change Request form.

Moving
If you're moving houses, please notify the property tax department by completing the Online Move Request Form.  You can also schedule your final water meter reading via this form.

Property Inquiry Request Form

Complete the Property Inquiry Request Form and submit your cheque via mail or drop off in person at City Hall at 808 2nd Avenue East, Owen Sound, ON N4K 2H4. Additionally, you can pay by credit card over the phone by calling (519) 376-4440 ext. 1901

Forms that are not fully completed and/or not accompanied by the required fee will be returned unanswered. A minimum of 2-3 weeks is required for processing.

Property Inquiry Request Form

Property Sale/Purchase Form

If you are purchasing or selling a property within Owen Sound, please complete the Property Sale/Purchase Form.

Please advise us of your upcoming move at least 14 days prior to the closing date.

Property Assessment Information

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing and classifying all properties in Ontario. Every four years, MPAC conducts a province-wide assessment update, and a Property Assessment Notice is issued to every property owner.

In order to see detailed information on your property's assessment, please visit MPAC's online tool - About My Property.

For further questions on property assessment, taxpayers are encouraged to contact MPAC by either phone, live chat, email or mail.

Tax Sale Page

Learn more about sales of land by public tender at the Tax Sale Page.

Contact Us