How Property Taxes Work | Township of Elizabethtown-Kitley

Property taxes are a key part of maintaining local services, infrastructure, and community programs. To help you better understand how your taxes are determined, this section explains how your property’s assessed value, tax rates, and various levies come together to form your total tax bill. You’ll also find information on who sets the rates, how your assessment impacts your taxes, and the different tax classes that may apply to your property. If you have any questions, this guide will provide the clarity you need.

Tax Rates and Assessments

Your property taxes are based on several factors, including the assessed value of your property and the tax rates set by municipal, county, and education authorities. In this section, we break down the components of your tax bill and explain the role of the Municipal Property Assessment Corporation (MPAC) in determining your property’s value.

For a more detailed explanation of how property assessments work and how they impact your taxes, we’ve also included a helpful video from MPAC. This video will guide you through the assessment process, giving you a clearer understanding of the steps involved.

Your Property Tax Questions Answered

How Are Taxes Calculated?

Your property taxes are calculated using the following formula:

Assessed Value of the Property x Municipal Tax Rate
+ Assessed Value of the Property x Education Tax Rate
+ Assessed Value of the Property x County Tax Rate
= Total Tax Bill

Who Sets the Tax Rates?

Municipal Tax Rate: Set by Township Council through a by-law, typically in conjunction with the adoption of the municipal budget.

Education and County Tax Rates: Set by their respective governing bodies.

How Does My Assessment Affect My Taxes?

Property taxes are directly tied to your property’s assessed value.

The higher your property’s assessed value, the higher your taxes will be.

What is the Municipal Property Assessment Corporation (MPAC)?

MPAC determines the assessed value of your property. They consider various factors, such as the selling price of similar homes, rental income from commercial properties, or the replacement cost of industrial properties.

For more details, visit: www.mpac.ca or call 1-866-296-6722.

What Is the County Levy?

The County Levy covers costs for county services like road maintenance, health services, ambulance, and social services.

The County rate is determined by County Council.

For more information, contact the United Counties of Leeds & Grenville at 613-342-3840 or visit: www.leedsgrenville.com.

What Are Supplementary and Omitted Tax Bills?

In addition to your regular interim and final tax bills, you may also receive a supplementary or omitted tax bill. These bills are issued when the Municipal Property Assessment Corporation (MPAC) updates the assessed value of your property.

You may receive a supplementary or omitted tax bill for reasons such as:

Construction of a new home
Additions or major improvements to an existing home
Construction of decks, sheds, or other accessory structures
Supplementary tax bills apply to the current tax year, while omitted tax bills apply to previous tax years.

If you disagree with your supplementary or omitted tax bill, please contact MPAC directly, as these bills are based entirely on the property assessment they provide. To avoid late fees or penalty charges, we recommend paying your bill by the due date while any assessment concerns are being reviewed.

School Board Levy

In Ontario, property owners are required to support a school board, even if they do not have children or their children are not currently attending school.

For residential properties occupied by tenants, the tenants can choose which school board to support for that property. By default, support is directed to your municipality’s English Public School Board.

Why Do I Pay School Taxes If I Don't Have Children?

Public education benefits everyone, whether or not you have children.

Supporting education helps ensure that the same quality resources are available for future generations.

How do I change which School Board I support?

Property owners can change their school support designation online through MPAC’s AboutMyProperty portal or, for tenants, their dedicated online portal.

If you are unable to use the online portal, you can update your school designation by completing a paper application and submitting it to MPAC.

Download the Application for Direction of School Support form in English or French.
If applicable, complete the Attestation of Unit Support. Submit the completed form to MPAC by mail or email.

Once MPAC receives your application, your request will be processed. If you provide an email address, you will receive a confirmation once the change is recorded.

Important: The deadline to make changes to your school board support is June 1st, 2026. Changes made by this date ensure your eligibility to vote in the School Board elections on October 26th, 2026.

Tax Classes

Each property is assigned a tax class by the Municipal Property Assessment Corporation (MPAC), which determines the applicable tax rate.

Common tax classes include:

Residential (RT)
Commercial (CT)
Farm (FT)
Industrial (IT)
Managed Forests (TT)

Some properties may be split into more than one class, with each class taxed at a different rate. Residential and Farm properties typically have lower rates, while Commercial and Industrial properties are taxed at higher rates.

Can a Property Have More Than One Tax Class?

Yes, a property can have multiple tax classes (for example, Residential and Commercial).

If your property includes more than one class, you will receive a single tax bill, with each tax class itemized separately in the levy summary.