Consultations: Understanding Your Property Tax Bill and the Services Supported

Sample Property Tax Bill for Unincorporated Area

taxable properties

For an accessible description of this image click here.

Provincial Taxes

1. Provinicial Land Tax (PLT)

Contributes Toward:

  • Social Assistance
  • Child Care
  • Land Ambulance
  • Social Housing
  • Public Health
  • Policing
  • Other*

Who Pays?

All unincorporated area taxpayers

PLT = PLT Rate × Assessment

  • Rates are set by the Province.
  • PLT contributes a small portion toward the cost of these services. The Province contributes the rest.

* Includes PLT administration and assessment, planning boards, waste disposal sites and fire suppression on Crown Land, Crown Land management, and Provincial contribution to LRBs and LSBs.

2. Education Tax

Helps Support:

  • Elementary and Secondary Education

Who Pays?

All Ontario property owners EXCEPT those with unincorporated area properties located outside schoolboard areas.

Education Tax =
Education Tax Rate × Assessment

  • The Province sets a single residential rate across Ontario.

Local Board Taxes and Levies

3. Local Roads Board Tax

Helps Support:

  • Road Maintenance and Repair

Who pays?

Taxpayers in Local Roads Boards (LRB)

LRB Tax = LRB Rate × Assessment

  • Rates are set by the LRB to raise 1/3 of the costs. The Province provides 2/3 of the costs.

4. Local Services Board Levy

Helps Support any or all of the following:

  • Water Supply
  • Fire Protection
  • Garbage Collection
  • Sewage
  • Street or Area Lighting
  • Recreation
  • Roads
  • Public Library Service
  • Emergency Telecommunications

Who Pays?

Taxpayers in Local Services Boards (LSB)

LSB Levies:

  • A fee or a tax is charged by each LSB to cover the cost of the services it provides.
  • Costs may also be partially covered through fundraising and Provincial grants.

Accessible image description:

Image 1:

A sample property tax bill for unincorporated areas is provided to illustrate the provincial taxes and local board taxes and levies that would appear on a typical bill.

Return to Chart 1