Consultations: Provincial Land Tax

The government has extended the amount of time that unincorporated area taxpayers in northern Ontario have to pay their property taxes without interest or penalties. Read more below.

Unincorporated Area Property Tax Deferral

As a result of the COVID-19 outbreak, the Province recognizes that many residents and businesses are facing challenges in making their scheduled property tax payments.

To support unincorporated area residents and businesses the government has extended the amount of time that taxpayers have to pay their property taxes without interest or penalties. All unincorporated areas are in northern Ontario outside of municipal boundaries. Each of the four property tax installments due in 2020 have been deferred 90 days for those taxpayers that need more time. Specifically,

  • Interim property tax installment due dates were deferred to July and August 2020.
  • Final property tax installment due dates are being deferred to November and December 2020 and will appear on the final property tax bill issued this fall.

This deferral of unincorporated area property tax payments applies to all of the levies that are collected through the consolidated Provincial Land Tax (PLT) bill. This includes PLT, education property tax, and any Local Road Board and Local Service Board levies that are paid through the PLT bill.

In order to support the work of Local Roads and Services Boards, and to ensure this deferral does not have a financial impact on these boards, the Province will continue to make payments to local boards for levies that have been billed as previously scheduled. In addition, to ensure this does not have a financial impact on school boards, the Province will adjust payments to school boards to offset the deferral.

Provincial Land Tax

The Provincial Land Tax (PLT) is the property tax paid in unincorporated areas of northern Ontario outside municipal boundaries. The Province collects the PLT to help fund important community services, such as policing, land ambulance, public health, and social services, on behalf of unincorporated areas.

Overview of the Provincial Land Tax Review

A review of the Provincial Land Tax was announced in 2013 in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT rates in unincorporated areas. The review involved consultations with property owners, northern municipalities and business stakeholders.  As a result of the review, PLT changes have been phased in over a number of years beginning in 2015.

The first phase of PLT reform was implemented in 2015.  An overview of these changes is outlined in the paper titled Provincial Land Tax Reform: A First Step Toward a Fair and Modern Provincial Land Tax System.  Additional changes were announced in 2016, which are also outlined in the paper titled A More Equitable and Modern Provincial Land Tax.

The final phase of PLT reform was announced in 2017.  This included confirming that the tax rate for all unincorporated residential properties, both inside and outside school board areas, would be $250 per $100,000 of assessed value. The remaining PLT rate adjustments are being phased-in over four years, beginning in 2018.

Annual changes to residential PLT rates over the next four years are outlined in the table below:

2018 – 2021 Changes to PLT Rates
(Per $100,000 of Assessed Value)
Residential Property Class 2018 2019 2020 2021
Inside School Board $5 $5 $5 $3
Outside School Board $40 $40 $40 $15

Managed forest and farm properties will continue to be taxed at 25 per cent of the residential PLT rate. The PLT rate changes for business properties will continue to be in line with the percentage change for residential properties in areas outside school boards.

Additional details related to the final phase of PLT reform are outlined in the paper titled Finalizing Provincial Land Tax Reform.

If you have any questions about PLT Reform, please send an email to:pltreformoffice@ontario.ca.

How to Contact Us:

Email:

pltreformoffice@ontario.ca

Mail:

Provincial Land Tax
Provincial Local Finance Division
Ministry of Finance
777 Bay Street, 10th Floor
Toronto, ON M5G 2C8

Questions about your tax bill

Contact the Provincial Land Tax Office in Thunder Bay (plt@thunderbay.ca) with questions about your provincial land tax account(s), payment(s), tax certificate(s), bill or any other general inquiry:

  • Local Calls: 1 807 625-2122
  • Toll Free: 1 866 400-2122
  • Teletypewriter: 1 888 321-6774

Additional information is also available through the links below:

Tax Relief Programs

There are several tax relief programs available to property owners in unincorporated areas. These include grants funded by the Ontario government and property tax relief deferrals for low-income seniors and low-income persons with disabilities. In many cases, the benefits and grants provided through existing tax relief programs can fully offset the total PLT bill for low-income seniors (including PLT, as well as education property tax and local board levies if applicable).

Get more information on tax relief programs:

Get more information about PLT:

2017

2016

2015

2014

For information on PLT Payments, Administration and Tax Relief:

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