Property Taxes

Oshawa offers some of the most affordable housing in the Greater Toronto Area coupled with excellent amenities – over 130+ parks, an extensive trail system, recreation centres and programming, pools and arenas. We also deliver quality services such as snow removal, fire services, waste collection and by-law.

At the same time, the City continues to

invest in Oshawa and maintain its infrastructure;
increase City of Oshawa reserves for the financial health of the city; and,
support the libraries, senior citizens centres and not-for-profit community groups.

Property taxes collected in the City of Oshawa are distributed to the Regional Municipality of Durham and Durham Region School Boards. The City keeps approximately 41% of the total tax bill that you pay as a homeowner. The Regional Municipality of Durham receives approximately 41% and the Durham Region School Boards receives approximately 18%.

City of Oshawa (includes tax rate by-laws)

Role/Services

Property taxes kept by the City of Oshawa are used to pay for garbage and green bin collection, maintenance and snow clearing on City of Oshawa roads, parking and by-law enforcement, fire protection, animal services, recreation programming, as well as other City of Oshawa administered services.

Property taxes remitted to the Regional Municipality of Durham are used to pay for regional services such as police, ambulance, transit, social services, and other regional service needs.

Property taxes remitted to the Durham Region School Boards are used by the Province of Ontario in accordance with Ministry of Education guidelines.

Property Tax By-laws

2021

2021 Interim Bill Levying By-law 120-2020

2020

2019

2018

2017

2016

2015

2014

Regional Municipality of Durham

There are two levels of municipal government in Durham Region. The Regional Municipality of Durham is the upper-tier municipality and it contains eight lower-tier municipalities.

Roles/Services - Durham Region Upper-tier

The Regional Municipality of Durham is responsible for the following services:

Child care services
Counselling
Drinking water quality, testing and distribution
Economic development
Emergency preparedness
Employment and financial assistance
Garbage and recycling
Housing
Land division
Long-term care and seniors services
Paramedic services
Planning and development
Police services
Property taxes
Public health
Public transportation
Regional road maintenance
Sewage
Waste management (except Oshawa and Whitby)

Roles/Services - Durham Region Lower-tier

The following eight lower-tier municipalities form Durham Region:

The lower-tier area municipalities provide many services, such as:

Animal services
By-law enforcement
Fire protection and prevention
Libraries
Municipal elections
Parks and trails
Property tax collection
Sports and recreation

Durham Region School Boards

Property taxes remitted to the Durham Region School Boards are used by the Province of Ontario in accordance with Ministry of Education guidelines.

Property owners choose to direct their school board support to one of the four Durham Region School Boards:

English Public (EP): Durham District School Board (“P” on tax bill)
French Public (FP): Conseil Scolaire Viamonde (“A” on tax bill)
English Separate (ES):
Durham Catholic District School Board (“S” on tax bill)
French Separate (FS):
Conseil Scolare Catholique Mon Avenir (“C” on tax bill)

Property owners are encouraged to contact the Municipal Property Assessment Corporation (M.P.A.C.) to change their school support according to their eligibility criteria.

Municipal Property Assessment Corporation

The Municipal Property Assessment Corporation (M.P.A.C.) assesses the value of all properties in Ontario in accordance with the Assessment Act. The M.P.A.C. website contains a wide range of information for property owners to access in order to better understand their assessments.

Property owners receive a Property Assessment Notice from M.P.A.C. directly. This document contains the Roll Number and Access Key that grant access to details regarding the assessed value of the specific property through the AboutMyProperty portal. Property owners are strongly encouraged to review their assessment details to ensure their assessment is accurate.

The assessment value determined by M.P.A.C. directly impacts the property taxes that will be levied on each property. The accuracy of the current value assessment data will assist property owners with paying only their fair share of property taxes.

Property Assessment Phase-In

The Province of Ontario announced that the 2020 Assessment Update has been postponed. The Province has indicated that the property assessments for the 2021 taxation year will continue to be based on the fully phased in January 1, 2016 current values. This is the same valuation date that was used for the final year of the previous phase in cycle, being the 2020 taxation year.

Current Value Assessment (C.V.A.)

Property owners that disagree with their property assessment or believe there are omissions or corrections required should file a Request for Reconsideration (R.F.R.) with M.P.A.C.

Property owners who are not satisfied with the results of the R.F.R. process can also file an Appeal with the Assessment Review Board (A.R.B.).

Supplementary and Omitted Assessment

Supplementary Assessment

A supplementary assessment is an additional billing due to an increase in property value resulting from property improvements or changes, which were not reflected in the property tax bill for the current year and occurred after the return of the assessment roll. A supplementary assessment can be processed for the following reasons:

There is an increase in property value because of a new building or improvement;
A property ceases to be exempt from taxation or ceases to be eligible for assessment at the farm value, managed forest, or conservation lands;
A property ceases to be classified in a subclass of real property, farmlands awaiting development, commercial or industrial vacant land;
A property becomes liable for taxation in a different property class.

Omitted Assessment

An omitted assessment is an additional assessment resulting from building a new home or addition, which was not previously recorded on the annual assessment roll. An omitted assessment can be processed for the current year and two preceding years for the following reasons:

There is an increase in property value because of a new building or improvement;
To assess and classify land that was previously exempt;
A property ceases to be classified as managed forest or conservation land.

Severances / Apportionments

Property owners may apply for severances of their properties under the authority of The Planning Act. If granted by the City of Oshawa Planning Department, the assessment values must be split between all the parcels of land. As part of their legislated services, M.P.A.C. divides the assessment information.

Under the authority of the Municipal Act (M.A. S. 356), the Treasurer may divide the assessment roll into the parcels being severed and direct the property taxes accordingly.

As severed portions of the land are often sold, the Municipality will not recalculate the property taxes for a part year. It is understood that the seller’s and purchaser’s lawyers would allocate the levies accordingly during the sale process. The allocation of levies will be shown on the “statement of adjustments” provided to the property owners by the law office completing the title transfer.

Property owners should be aware that from time to time tax apportionments proceed without difficulty, but the potential exists for disputes between the previous and present property owners where it relates to tax allocations calculated during the agreement of purchase and sale. Property owners are strongly encouraged to seek legal council with respect to the tax levy allocation and possible holdback options available. Taxation Services cannot offer legal advice and will not engage in any form of advocacy or negotiation. The property owner will be liable for the taxes on their property tax account as allocated by the severance documents.

Consolidations are processed by M.P.A.C. at the written request of the property owner. Property owners should contact M.P.A.C. directly.

A severance or consolidation of a parcel identification number at Land Registry Office does not constitute a consolidation or severance of a property tax roll.

Property Codes and Realty Tax Classes / Qualifiers

As part of M.P.A.C.’s assessment process, each property type has a designated property code.

Assessed values are presented on tax bills by Realty Tax Class (R.T.C.), Realty Tax Qualifier (R.T.Q.) and property tax direction for school support. For example: RTEP represents Residential, Taxable: Full, English Public school support.

Realty Tax Classes

A - Large Theatre (Toronto only)

B - Shortline Railway Right-of-Way

C - Commercial

D - Office Building

E - Exempt

F - Farm

G - Parking Lot

H - Landfill

I - Industrial

J - Industrial (New Construction)

K - Large Industrial (New Construction)

L - Large Industrial

M - Multi-Residential

N - New Multi-Residential

O - Resort Condominium

P - Pipeline

Q - Professional Sports Facility

R - Residential

S - Shopping Centre

T - Managed Forest

U - Utility Transmission & Distribution Corridors

W - Railway Right-of-Way

X - Commercial (New Construction)

Y - Office Building (New Construction)

Z - Shopping Centre (New Construction)

Realty Tax Qualifiers

A - Taxable: Excess/Vacant Land, Education Only (locality Board of Education)

B - Taxable: Lower-tier Only

C - Taxable: Lower-tier & Education Only

D - Taxable: Education Only

F - Payment in Lieu: Full

G - Payment in Lieu: General

H - Taxable: Full, Shared Payment in Lieu

I - Taxable: Water Intake System, shared Payment in Lieu

J - Taxable: Vacant Land, Shared Payment in Lieu

K - Taxable: Excess Land, Shared Payment in Lieu

L - Taxable: Upper-tier & Education Only

M - Taxable: General

N - Taxable: Non-Generating Station, Shared Payment in Lieu

P - Payment in Lieu, Taxable Tenant of Province

Q - Payment in Lieu, Excess Land, Taxable Tenant of Province

R - Payment in Lieu, Vacant Land, Taxable Tenant of Province

S - Taxable: Generating Station, Shared Payment in Lieu

T - Taxable: Full

U - Taxable; Excess Land

V - Payment in Lieu: Full, Excess Land

W – Payment in Lieu: General, Excess Land

X - Taxable: Vacant Land

Y - Payment in Lieu: Full, Vacant Land

Z - Payment in Lieu: General, Vacant Land

1 - Taxable: Farmland Awaiting Development Phase 1

2 - Payment in Lieu: Full, Farmland Awaiting Development Phase 1

3 - Payment in Lieu: General, Farmland Awaiting Development Phase 1

4 - Taxable: Farmland Awaiting Development Phase 2

5 - Payment in Lieu: Full, Farmland Awaiting Development Phase 2

6 - Payment in Lieu: General, Farmland Awaiting Development Phase 2

7 - Small Scale On Farm Business

9 - Creative Enterprise Facility

General = City & Region levies ONLY

Taxable = City, Region & Education levies

Property Tax Rebates and Reductions

Property Tax Rebates, Reductions and Refunds Policy

Vacant Unit Rebate Program

The Vacant Unit Rebate Program was eliminated effective March 1, 2019.

S. 357-358-359 Tax Adjustment Application (Municipal Act, 2001)

Tax Adjustment Applications are to be submitted to Taxation Services for review and to determine eligibility. The complete form must include the reason for the appeal, the applicants name, telephone number, civic address, email, property roll number. Supporting documents and details should be attached to the application submission.

The application and supporting documentation may be submitted to Taxation Services by email or regular mail.

Property owners seeking consideration for the Tax Relief Program must complete a Municipal Act, Section 357 application form selecting the sickness or extreme poverty (S. 357 (1)(d.1)) reason for application check box. This completed Municipal Act, Section 357 form must be submitted to Taxation Services to begin the Tax Relief Program process.

Upon reception of the Municipal Act, Section 357 application, Taxation Services staff will contact the applicant to begin the procedure outlined below.

Tax relief program applications are for relief of the previous year’s property taxes.

For more information about reduction or cancellation of taxes, contact Taxation Services.

Relief for Low-Income Seniors and Disabled Homeowners

Homeowners who are low-income seniors or persons with a disability can apply for a property tax grant.

You are a low income senior homeowner if:

You own your home and receive the Guaranteed Income Supplement
You are the spouse of the registered home owner and receive the Guaranteed Income Supplement

You are age 65 prior to December 31 of the current year

You are a low income homeowner with a disability if:

You own your home and receive support under the Ontario Disability Support Program

A Property Tax Grant Application can be made once per year and all eligibility criteria must be met in order to be considered. The online application will guide you through the eligibility criteria. All applicants must have been occupying the property for a minimum of one year immediately prior to December 31st.

If approved, the grant is applied to your property tax account and reduces the amount of property taxes owing (cheques are not issued). The grant does not apply to amounts already paid and only one grant per household is permitted.

Complete the Tax Grant Application online or in person at Service Oshawa.

For more information with this program or application, contact Taxation Services.

The application period opens on January 1st and closes April 30th annually.

Charity Rebate

Charitable organizations can apply for a reduction to property taxes. In order to qualify, you must provide your registered charity number issued by the Canada Revenue Agency and proof of the amount of property taxes paid for rented or leased office space in a commercial or industrial property class.

Complete the Charity Rebate Application and submit on or before the last business day in February in the year following the application year.

Veterans Rebate

The Assessment Act provides that land that is used and occupied as a memorial home, clubhouse or athletic grounds (“Veteran’s Associations”) by person who served in the armed forces of His or Her Majesty or an ally of His or Her Majesty in any war may be exempted from taxation. This program is assessment based and is therefore administered through the assessment realty tax class. For more information with this program, contact Taxation Services.

Heritage Rebate

Properties designated under the Ontario Heritage Act or properties located within a Heritage Conservation District may apply for a rebate. For more information, see Heritage Property Tax Reduction Program or contact Planning Services at 905 436-3311.

Rent Reductions

The Rental Tenancies Act (R.T.A.) allows for potential decreases in rent when the following circumstances apply:

The year over year taxes decrease is more than 2.49%; and
The rental complex contains more than 6 rental units

Tenants and landlords should discuss the calculation of the dollar amount of the rent reduction before the rent is reduced. If eligible, tenants do not need permission from the landlord or the Landlord and Tenant Board to reduce the rent.

If applicable, it is the responsibility of the City to provide information to the landlords and tenants, however the City does not manage this program. Learn more now about the Landlord and Tenant Board rent reduction program.

Properties Eligible for 2020 Rent Reduction

172 Westmount St
255 Porter St
30 Lasalle Crt
36 Orchard View Blvd
25 Russett Ave
840 Simcoe St S
780 Simcoe St S
66 Wayne Ave
20 Lasalle Crt
61 Aberdeen St
192 Verdun Rd

General Fees and Charges

The City of Oshawa follows an established General Fees and Charges By-law requiring the payment of fees and charges for information, services, activities and use of City property. This by-law is updated annually and is authorized under the Municipal Act (M.A. - S.391) as well as other provisions of the Act and various other statutes.

Taxation Service fees and charges are located on Schedule “E” under Department of Finance Services in the General Fees and Charges By-law 13-2003.

Tax Sales

Final Notice prior to Tax Sale Registration are mailed to non-residential property owners approaching two years of property tax arrears. This notice urges property owners to take action within thirty days by either making full payment of the taxes or by entering into agreed upon payment arrangements with the City.

Tax Arrears Certificate Registration

Municipal tax sale proceedings can begin once taxes have been in arrears for at least two years. When all collection efforts have been exhausted, no payment agreements have been negotiated, and the City still has been unable to secure payment of the tax arrears, the City will start the tax sale registration process by registering the Tax Arrears Certificate on the parcel register at the Land Registry Office.

If full payment is not received within 280 days of the Tax Arrears Certificate registration, the City issues a Final Notice to the property owner(s) and all interested parties within 30 days after the expiry of the 280 day period. This final notice specifies the date on which the property will be advertised for public tender if the tax arrears remain unpaid or an extension agreement is not arranged.

Once a Tax Arrears Certificate has been registered, only full payment of the cancellation price will be accepted unless an extension agreement has been arranged. Full payment will be accepted up to the date of transfer of the property following a sale. In the event of non-payment, the City will proceed with a municipal tax sale.

Upcoming tax sale information and public tender packages can be found here when available.

SALE OF LAND BY PUBLIC TENDER: 74 Marica Avenue is CANCELLED

SALE OF LAND BY PUBLIC TENDER: 214 Dearborn Avenue is CANCELLED

SALE OF LAND BY PUBLIC TENDER: 1133 Trowbridge Court is CANCELLED

SALE OF LAND BY PUBLIC TENDER: 609 Autumnwood Trail is CANCELLED

SALE OF LAND BY PUBLIC TENDER: 81 Park Rd S is CANCELLED

Property Tax Collections and Billing

Property Tax Collection Policy

Responsibilities

The City of Oshawa collects property taxes from property owners on behalf of the City of Oshawa, the Regional Municipality of Durham, the Durham Region School Boards and the local Central Business Development Improvement Area. The City is responsible to ensure effective collection of property taxes in accordance with the Municipal Act (M.A.), 2001.

Taxation Services collects property taxes in accordance with governing legislation and any incongruence between the Tax Collection Policy and the governing legislation, the provisions of the governing legislation will prevail.

Property Tax Billing

Property taxes will be billed by interim and final tax billings as established by the City by-law annually and in accordance with the Municipal Act (M.A), 2001, as amended.

Important Dates

Due dates for the payment of property taxes are set annually and approved by Council according to the interim and final property tax by-law. Installment due dates will also be set by City by-law with two installments for interim billing and two installments for final billing. Due dates will normally be as follows:

Interim Billing

last week of February
last week of April

Final Billing

last week of June (residential), July (non-residential)
last week of September

The City may have a minimum bill in the event that the amount owing is $25 or less on a tax bill. In this case, the property tax owner shall pay the full amount in one installment on the specified due date, being the first installment due date. The second installment due date will not apply.

Interim Billing (M.A. - S.316)

Interim property tax bills are issued annually during the first week of February. Interim taxes reflect 50% of the previous year’s annual taxes. If the property had assessment adjustments, such as a supplementary bill or PRAN, S.357 adjustment processed on the account during the previous property tax year, the adjusted current year assessment is used to calculate the 50% levy for the interim bill.

Interim billing installment dates are clearly marked on the interim tax bill.

Final Billing (M.A. - S.343)

Final property tax bills are issued annually during the first week of June and provide the balance of taxes owed by the property owner including the changes in the property taxes for the year. It contains the current value assessment for the year multiplied by the tax class rate to determine the levies for the full year, less the interim tax bill amount already billed. This remaining balance for the year also contains any arrears, penalties & interest or other amounts in accordance with the Municipal Act (M.A.), 2001, as amended.

Final billing installment dates are clearly marked on the final property tax bill.

The final property tax bill is the official document used to support a claim regarding property taxes made with Canada Revenue Agency when completing the T1 tax return. In the year of purchase or sale, property owners are advised to use the Statement of Adjustments document provided upon closing of the transfer. Re-issuance of a final property tax bill upon request will be imposed the fee in accordance with the General Fees and Charges By-law 13-2003.

Supplementary and Omitted Billing (M.A. - S.341)

Supplementary tax bills are issued and mailed in the same manner as interim and final tax bills with the exception that it is a separate levy where a by-law is not required. The number of installments and due dates of the supplementary bills will be determined by the manager of taxation services.

Penalties and interest charges will be calculated on supplementary taxes that are owing past their due date, consistent with other City due dates, being on the first day of each month they remain unpaid.

There are two sections of the Assessment Act that allow for taxation of taxable property not included in the annual revised assessment roll. These deal with omissions and additions to the tax roll.

• Section 33 of the Assessment Act allows for the taxation of real property that has been omitted from the return roll. The provision allows for taxation in the current year, plus a maximum of the two preceding years.

• Section 34 of the Assessment Act allows for the taxation of assessment that has increased in value or has been added after the return of the last revised assessment roll. These taxes apply to the current year only.

Property Tax Bill Format

Property tax bills issued by the City of Oshawa contain the following property details:

Name(s) of the property owners – as registered at the Land Registry Office
Customer Number
Tax Roll Number
Civic address
Legal description of the property
Current Value Assessment as received from the Municipal Property Assessment Corporation (M.P.A.C.)
Realty Tax Class & Realty Tax Qualifier as received from the Municipal Property Assessment Corporation (M.P.A.C.)
Levies distribution to City of Oshawa, Region of Durham and school board (s) by realty tax class/realty tax qualifier
Total amount of taxes payable
Total levies billing in year including penalties and any additions to the tax account
Installment due dates

The property tax billing will meet all requirements of the provincially legislated standard tax bill. Arrears are included in the first installment due date amount. Installment due dates will be indicated on the payment stubs. Billing messages may be used to relay information to property owners such as penalty and interest charge rates.

Mail Cycle

Mail cycle
Month	Type
January	Interim Billing - Final Notice prior to Tax Sale Registration (Intention to Enforce on Security & Intent by Secured Creditor)
February	1st Installment Due
March	Reminder Notice
April	2nd Installment Due
May	Final Billing - Reminder Notice
June	3rd Installment Due (Residential)
July	3rd Installment Due (Non-Residential)
August	Reminder Notice
September	4th Installment Due
October	Reminder Notice
November	Reminder Notice
December	Tax Sale Registration Risk Notice

Supplementary and Omitted property tax bills with be mailed according to the M.P.A.C. submission.

Delivery of Property Tax Bills (M.A. - S.343)

Property tax bills and notices are mailed to the address of the property as shown on the tax roll unless the property owner provides the City, in writing, an alternate mailing address. Use of the alternate mailing address continues until it is changed in writing or ownership of the property changes.

Any bill or notice sent by standard letter mail is considered delivered to and received by the addressee unless Canada Post returns the mailing to the City and an error in the mailing address is evident. Property owners are responsible to notify the City of changes to a mailing address in writing. Failure to notify the City of an address change is not an error on behalf of the City. Complete the Tax Account Information Change form to provide an update to the City if needed.

Legislative requirements surrounding property tax billing assist with the processing of the property tax collections. Despite all efforts made, if an error or omission in the form or substance of a property tax bill occurs, it does not invalidate any proceedings for the recovery of taxes.

Ownership Changes (A.A. - S.17(1))

The Provincial Land Registry Office (L.R.O.) System is the service for the legal determinant of the ownership of land. The names of the owners on the property tax account are to agree with the ownership registered at the Land Registry Office on the parcel register. The City requires the instrument (deed / transfer of land) registered at the L.R.O. be submitted to Taxation Services for processing. This includes removing a name from ownership, changing a name on title or adding a name to ownership for all property tax accounts.

Letters submitted by a law office do not contain all the pertinent information required for ownership changes to be processed. The property owner is responsible to ensure that their property tax account has the correct mailing address.

Severances / Consolidations (M.A. - S.356)

Under the authority of The Municipal Act (S. 356), the Treasurer may divide the assessment roll into the parcels being severed and direct the property taxes accordingly.

Consolidations are processed by M.P.A.C. at the written request of the property owner. Property owners should contact M.P.A.C. directly.

A severance or consolidation of a parcel identification number at Land Registry Office does not constitute a consolidation or severance of a tax roll.

Payments

Payment methods include online banking, telephone banking, pre-authorized payment plan, mortgage company (on behalf of property owner), cash, debit card, cheque, post-dated cheque, at financial institution and in person at Service Oshawa.

A payment is considered made once the funds have been received or receipted by the City. Online payments require three to five business days to process and property owners are responsible for allowing their financial institution processing time to submit their payment to the City. For example, for a payment that is made by a property owner on July 28th via online banking (for a July 28th due date), the payment processing is five days therefore, it will be received by Taxation Services on August 2nd. This is a late payment and the property tax account will receive a late payment charge on August 1st. Property owners are responsible for any fees and charges that may be imposed when making payments.

Post-dated cheques will be accepted and held by Service Oshawa and/or Taxation Services until the date indicated on the cheque. Should the payor request that the post-dated cheque not be processed, the City is to be contacted in writing at least ten business days prior to the date indicated on the cheque. As per the General Fees and Charges By-law 13-2003, there is an administrative fee applied to the property tax account for stopping the post-dated cheque from being processed.

Online Banking

To set up payment of property taxes through your Financial Institutions online banking application, this information may be of assistance:

Login to your Banking App on your electronic device
Go to Bill Payments
Select Manage Payees
Select Add Payee – search for “Oshawa Taxes” or a similar payee referencing Oshawa and property taxes (financial institution payee name may vary)
Nickname (Optional) – adding the civic address of the property in this field may benefit individuals with multiple properties or property owners during the year of sale or purchase
Account Number(99999999999999) – This is the roll number located on the tax bill. City of Oshawa roll numbers all begin with 1813. Those 4 digits should NOT be entered. The digits should look like this example: 0#0 0## ##### 0000.

Accuracy is imperative as General Fees and Charges may apply to the correction of erroneously directed property tax payments. See section on Misapplied Payments.

For issues with the financial institution application, kindly contact your financial representative to assist you with the bill payments administration. Not all banking applications are the same.

Pre-authorized Payment Plan (P.A.P.)

The Pre-authorized Payment (P.A.P.) Plan options are:

Installment due dates (Interim, Final non-capped & Final capped);
Monthly – 1st or 15th of each month; or
Arrears – using monthly or semi-monthly dates. Property owners are to review their arrears by December 30th annually for re-evaluation of payment amount.

All payment plan applications must be received ten business days prior to the first withdrawal requested. All changes to pre-authorized payment plan applications must be submitted in writing ten business days prior to the effective change. Cancellation of pre-authorized payment plans must be received in writing ten business days prior to the end date.

P.A.P. Application Form
- Online submission
- PDF version, to print, complete and mail
P.A.P. Change Form
- Online submission
- PDF version, to print, complete and mail
P.A.P. Cancellation Form

Online submission

Mortgage Company Payments

If you pay your property taxes through your mortgage company, the tax bill you receive by epost or mail is the official receipt for your property taxes.

You may need to take action if you have:

changed mortgage companies and the new company will be paying your property taxes. Contact the new company concerning payment arrangements;
renegotiated your mortgage and your mortgage company is no longer paying your property taxes. Pay the amounts of the property tax bill received by epost or mail on the respective due dates indicated;
sold your property. Provide a copy of your property tax bill received by epost or mail to your lawyer.

Electronic Billing

Coming soon, e-billing will be available and administered by the City of Oshawa, Taxation Services.

Refunds for Overpayments

Property tax account refund requests must be submitted in writing and be accompanied with proof of payment, letter of indemnity and statement of adjustment, where applicable. Refunds are reviewed by staff and approved by the manager of taxation services, if all the eligibility criteria have been met. Property tax accounts with a balance owing will not be eligible for refunds.

Adjustments and rebates processed during the year will be applied to outstanding taxes. A refund may be requested in writing on property tax accounts with credit balances only.

Misapplied Payments

Payments made to a tax account in error require submission of the Misapplied Payments form to correct the payment application. These corrections are subject to an administrative fee in accordance with Schedule E in the General Fees and Charges By-law 13-2003.

Dishonoured Payments

Payments that are rejected and/or returned by any financial institution will be charged an administration fee as per Schedule E in the General Fees and Charges By-law 13-2003. After two returned payments, cheques or pre-authorized payments will no longer be an available payment option to the property owner for a minimum of two years. Cash, certified cheques and/or money orders will be accepted. An exception to this termination of access to the plan would be if the account was paid up to date within six months from the date of the initial dishonoured date.

Receipts / Proof of Payment

Reproduction of documents supporting payments and levy amounts will be charged an administration fee as per Schedule E in the General Fees and Charges By-law 13-2003.

In the year of purchase/sale of a property, the City does not provide documentation since the law office completes the property tax allocation on the owners behalf. The City is not involved in the allocation and is not privy to the details of the transfer. The property owner should use the statement of adjustments as provided by the law office retained for the purchase/sale of the property.

Application of Payments (M.A. - S.347)

Property tax payments are applied in accordance with legislation. The payment is first applied against any late payment charges according to the length of time the charges have been outstanding, with the charges that have been outstanding the longest being discharged first. The payment is then applied in the same manner against the property taxes owing, with the property taxes that have been outstanding the longest being discharged first.

Once a tax arrears certificate (T.A.C.) has been registered on title against a property, partial payments are not accepted unless the property owner and the City has entered into an extension agreement. If there is no extension agreement in place, a partial payment received on a tax account with a T.A.C. registered will be returned or refunded as appropriate.

Property Tax Certificates

Property tax certificates provide certified information about the status of your property tax account, verification of the property owner(s), the civic address and the legal description of the property. The cost is $65 per roll number. For a rush tax certificate (24 hours), the cost is $85 per roll number.

To obtain a property tax certificate, a written request must be submitted to Taxation Services with one of the following forms of payment:

Cheque - mail your written request with your cheque (payable to The City of Oshawa) to The City of Oshawa, Taxation Services, 50 Centre Street South, Oshawa ON L1H 3Z7; or
Credit card - email your written request to [email protected] and request Taxation Services contact your office to obtain your payment information (credit card receipts are provided via email with your property tax certificate).

All ownership transfer directions are to be emailed to [email protected] Registered instruments must accompany the lawyer's letter of direction.

Updates on a tax account are available to the individual indicated in the “issued to” section of a Tax Certificate for up to 90 days from print date of the Tax Certificate.

Additional information can be obtained by email [email protected]

Late Payment Charges / Collection Costs (M.A. - S.345)

Property tax arrears are subject to late payment charges. The current year is imposed penalties, while the previous years are imposed interest. The penalty is calculated at a rate of 1.25% on overdue taxes. A penalty is charged on the unpaid taxes the first business day of each month they remain unpaid. In addition, as long as the property taxes remain unpaid, interest will be added on the first business day each month thereafter. Penalty and interest charges cannot be waived, except where a City error has occurred. This is in compliance with the Municipal Act (M.A.), 2001 as amended.

Transfer of Taxes (M.A. - S. 398)

Property owner accounts with overdue balances with other City departments and/or the Regional Municipality of Durham, will have their overdue balance transferred to their property tax account and collected in the same manner as property taxes. An administrative fee will be charged per Schedule E in the General Fees and Charges By-law 13-2003. Once these amounts are transferred to the property tax accounts, they are treated as property taxes for collection purposes.

Contact Taxation Services

In person or by mail:

The City of Oshawa

50 Centre Street South

Oshawa ON L1H 3Z7

Hours: Monday - Friday 8:30 a.m. to 4:30 p.m.

Phone: (905) 436-3311

Email: [email protected] (include tax roll number and civic property address in subject)

Frequently Asked Questions

Q. Can I calculate my property taxes?

A. You can use the Property Tax Calculator to calculate your property taxes.

Q. I have not received my tax bill, what do I do?

A. Property owners can email [email protected] or call 905-436-3311 to advise that the tax bill has not been received. Service Oshawa will verify if the mailing was returned to Taxation Services by Canada Post and confirm the mailing address is correct. If the mailing address is incorrect and/or Canada Post returned the mailing to the City of Oshawa, the tax bill can be emailed or mailed at no fee. Any re-issuance of tax documents may be subject to administration costs in accordance with the General Fees and Charges By-law fees.

Q. I recently purchased a property in Oshawa and have not received a tax bill, what do I do?

A. Property owners may inquire about their property tax information by calling Service Oshawa at 905-436-3311. The Service Oshawa customer service representative will confirm ownership and assist with the information. Any re-issuance of tax documents may be subject to administration costs in accordance with the General Fees and Charges By-law fees.

Q. How do I change my mailing address?

A. Complete the Tax Account Information Change form.

Q. How do I add/remove a name from my property?

A. Property owners listed on tax accounts are aligned with the Land Registry Office registered owners. In the event of a registered owner change, the law office that completes the registration of the change at the Land Registry Office would also submit the necessary documents to Taxation Services. Taxation Services will not modify the names on the tax account without the registered instrument at the Land Registry Office.

Property owners can contact Service Oshawa to confirm their tax account data and/or that the ownership change has been processed. Please consider processing time when confirming the change has been completed.

A registered owner change includes the following:

Removing a registered owner (includes changes in ownership such as removal of a joint tenant, tenants in common and death of a registered owner)
Adding a registered owner (includes adding a child or spouse to the parcel register)
Changing the name of an already registered owner (includes changing of the family name from maiden name)

Q. My mortgage company is supposed to be paying my property taxes. What do I do?

A. Property owners that have made arrangements with their financial institution to remit the property taxes on their behalf should verify that the arrangements are being executed. In order to set up the payment arrangement with your financial institution, property owners should send the recent tax bill or statement to your financial representative at your financial institution (mortgagor). Property owners are encouraged to verify that their financial institution (mortgagor) has submitted a declaration notifying Taxation Services of their interest in your tax account. Taxation Services will then send future bills directly to your financial institution for payment remittance processes. Property owners will continue to receive a copy of the final tax bill for their records. When receiving the final tax bill, property owners are encouraged to verify that their financial institution (mortgagor) is listed on the tax bill in the upper right corner.

Q. My mortgage company is no longer paying my property taxes. What do I do?

A. The financial institution (mortgagor) will send notice to Taxation Services to remove their interest from the property tax account. Property owners can email [email protected] for confirmation of this change in payment processing arrangements. When receiving the final tax bill, property owners are encouraged to verify that their financial institution (mortgagor) is no longer listed on the tax bill in the upper right corner.

Q. I would like to pay my property taxes monthly. How do I do this?

A. Property owners that would like to take advantage of the monthly payment plan are encouraged to complete the Pre-Authorized Payment Enrolment form found on our website under Self-Serve Options, Pre-Authorized Payment Plan. Complete this form and submit a void cheque or direct withdrawal form by email to [email protected] mail or in-person at Service Oshawa. Taxation Services staff may contact property owners to confirm information on the pre-authorized payment plan application form.

Q. I am on the Pre-Authorized Payment Plan and am selling my house, what do I do?

A. Property owners that are selling their property are encouraged to complete the Pre-Authorized Tax Payment Plan Change form found on our website under Self-Serve Options, Pre-Authorized Payment Plan. When completing this form clearly specify when you would like your payments to end. The completed form is to be submitted by email to [email protected], mail or in-person at Service Oshawa at least ten (10) days prior to your next scheduled payment date.

Q. I am selling my property and may have overpaid my property taxes. How do I get a refund?

A. Property ownership transfers are completed by the law offices selected by the purchasers and sellers of the properties. During the preparation of the title transfer, the lawyers will review all the property tax information and balances ensuring that the property purchaser and seller are allocated their portion of the tax levies. Tax levy adjustments between the seller and purchaser will be clearly detailed on the Statement of Adjustments document that is reviewed with each party during the final signing stage of the transaction. Overpayments and underpayments may be dealt with at this stage. Property owners are encouraged to question their lawyers prior to completion of the transaction.

Q. I submitted a postdated cheque to Taxation Services and no longer want it cashed, what do I do?

A. Property owners that have remitted post-dated cheques and would like the cheque to not be processed are advised to contact Taxation Services by email to [email protected] with the details of the cheque (name, address, roll number, amount, date, etc.). Property owners are required to advise Taxation Services ten (10) business days before the date indicated on the cheque. Taxation Services staff will assist with the cheque retrieval process. Property owners should note that the post-dated cheque removal service is subject to an administration fee as detailed in the General Fees and Charges By-law.

Q. My payment is not showing up on my tax account – what do I do?

A. Property owners that have made a payment that does not appear to be processed onto the tax account are encouraged to email [email protected] with their phone number and as many details regarding the payment as possible. Taxation Services staff will research the payment and follow up with property owners directly. In order to speed up the review process, property owners should attach proof of payment and any supporting documents where available.

Q. How can I check my account balance online?

A. The City of Oshawa, Taxation Services does not currently offer this service at this time. Property owners are encouraged to follow our social media postings for information on when this service will be made available to property owners.

Q. How do I request a refund of my taxes if I have overpaid?

A. Property owners seeking a review of their account balance where a refund may be required are encouraged to complete the online form for refunds requests. Taxation Services will review the submitted refund request and contact the property owner where required. Tax accounts should be in a credit position to be considered for a refund. Property owners should note that there is an administration fee for this service as outlined in the General Fees and Charges By-law. There is a processing time of approximately six to eight weeks for approved refund requests.

Q. How can I get my bills sent electronically?

Property owners may go online and use the Epost electronic billing service as administered by Canada Post. Property owners should be aware that the Epost service is administered by Canada Post and the City of Oshawa, Taxation Services is not able to assist with any user account inquiries. Please contact Canada Post Epost Customer Service for all Epost troubleshooting questions.

Q. I am on the Canada Post Epost electronic billing service and would like to stop the service. What do I do?

A. Property owners currently using the Canada Post Epost service that would like to end their subscription will need to contact Canada Post – technical support at 1-877-376-1212.

Taxation Services is unable to assist property owners with cancelling their subscription.

Q. Why did I receive a Supplementary tax bill?

A. When a property owner has made improvements such as adding a structure, changing the use of the property or an extension to the square footage, this will trigger an assessment change. Municipal Property Assessment Corporation (M.P.A.C.) will review the property details and change the current value assessment on the property accordingly. Property tax assessment changes are provided to Taxation Services where the Supplementary tax bill is issued. Supplementary tax bills are calculated each month from May to November. Taxation Services may assist property owners with inquiries regarding their billing.

Property owners that do not agree with their assessment change should contact M.P.A.C. for clarification of the assessment data.

Q. Why do I need to pay an administration fee for a tax statement or reprint of a tax bill?

A. Property owners are issued tax bills annually in January and in May-June. Adjustment statements are issued for assessment changes processed throughout the year. Reminder notices are mailed five times during the year.

The administration fee outlined in the General Fees and Charges By-law recovers the administration costs to review and re-issue tax bills and statements where the previously issued tax bill is being replaced. Property owners should ensure the mailing address on the tax account is correct. Property owners are encouraged to contact Canada Post for any undelivered mail.