Consultations: PLT Payment and Forms

Calculating the tax

To calculate the provincial land tax portion of your tax bill, you will need your most recent property assessment notice from the Municipal Property Assessment Corporation.

The calculation is:

What is included in the provincial land tax bill?

Each year, you may receive two tax bills: an interim bill and a final bill.
The interim tax bill, based on 50 per cent of the previous year's total tax bill, is usually issued in February or March with two instalment dates.

The final tax bill is usually issued in June with two instalment dates.
In addition to Provincial Land Tax, charges for education tax, local roads board tax, and local services board levies may also appear on your bill.

Tax relief

You may be eligible to apply for a rebate or deferral of provincial land tax:

• I own vacant commercial and/or industrial buildings
• I operate a registered charity
• I am a low-income senior or low-income person with disabilities

For more information about the Ontario Senior Homeowners’ Property Tax Grant, click here.

PLT Payments

Paying your tax bill:

You can make arrangements to pay your tax bill:

• At a financial institution;
• At the provincial land tax office located at 500 Donald St. E. in Thunder Bay;
• Through internet banking services;
• Through touchtone telephone banking services;
• By sending a cheque or money order payable to the "City of Thunder Bay" to: 
  Provincial Land Tax
  PO Box 58
  Thunder Bay ON P7C 0A5

If you are paying by cheque or money order, please ensure your 19 digit tax roll number is clearly identified on the cheque or money order. If it is not, your payment cannot be processed and may be subject to late payment penalty and interest charges.  A $35 fee will be charged to your account for a cheque which is non-negotiable due to non-sufficient funds.

To have your mortgage company or financial institution pay your provincial land tax bill on your behalf, send them a copy of your tax bill.

Pre-payments

If you make an early payment, your account will be credited with the amount paid as of the receipt date of the payment. However, if the amount paid does not cover the full amount of the bill, there may be an outstanding balance on your account.

Penalties on taxes you owe

A penalty is charged on unpaid tax on the day after the tax was due. Further penalties are charged on the first day of each month for the remainder of the year or until the property tax is paid, whichever comes first.

The first penalty charge is calculated by multiplying the amount of property tax that is unpaid at the end of the due date by 1.25 per cent. On the first day of each month for the remainder of the year, subsequent penalties are calculated by multiplying the amount of property tax that remains unpaid at the end of the previous month by 1.25 per cent.

Interest on taxes you owe

Interest is charged on unpaid tax beginning the year after the year in which the unpaid tax was due. Interest is payable on the first day of each month, commencing January 1, until the property tax is paid. It is calculated by multiplying the amount of property tax that remains unpaid at the end of the previous month by 1.25 per cent.

Administrative Information

Where to get more information:

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

About your property assessment

Contact the Municipal Property Assessment Corporation with questions about your property assessment at 1 866 296-6722 or 1 877 889-6722 for teletypewriter.

About ordering a tax certificate for a property

To order a tax certificate, follow these steps:

• Download the application for tax certificate [PDF - 1.43 MB]
• Complete all fields
• Write a cheque or money order for $50.00, made payable to the “City of Thunder Bay”

Send your completed application by mail to:
Ministry of Finance
Provinical Land Tax
PO Box 58
Thunder Bay ON P7C 0A5

Forms

• Application for a Deferral of Property Taxes for Low-Income Seniors or Low-Income Persons with Disabilities [PDF - 301 KB]
  Form number: 0257. Low-Income Seniors and Low-Income Persons with Disabilities may apply for a partial deferral of provincial land and education taxes. The tax deferral applies to the tax increase in the current year and not to outstanding taxes.
• Application for Refund [PDF - 291 KB]
  Form number: 0255. Application for refund under section 8 of the Provincial Land Tax Act, 2006.
• Application for Registered Charities Tax Rebate [PDF - 320 KB]
  Form number: 0252. A Registered Charity may apply for a tax rebate of 40% of the Provincial Land Tax and Education Tax payable on an eligible property it occupies in one of the commercial classes or industrial classes.
• Application for Tax Adjustment [PDF - 297 KB]
  Form number: 0254. Application for tax adjustment under section 8 of the Provincial Land Tax Act, 2006.
• Application for Tax Certificate [PDF - 285 KB]
  Form number: 0253. Application for tax certificate under section 19(1) of the Provincial Land Tax Act, 2006.
• Application for Tax Rebate Vacancies in Commercial and Industrial Buildings [PDF - 178 KB]
  Form number: 0258. If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a rebate of taxes for the period of the vacancy.
• Authorization for Pre-Authorized Debit Plan [PDF - 285 KB]
  Form number: 0256. Upon enrolling in the Pre-Authorized Debit Plan, tax payments will be deducted from your bank account on the instalment due dates each year. You will continue to receive your tax bill.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number