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Property Taxes

Property Taxes

Property taxes are levied by a municipality to pay for the delivery of services to its residents. The tax rate is expressed as a percentage of the assessed value of your property. A municipality can set different tax rates for different classes of property (e.g. residential, multi-residential, commercial, and industrial).

All municipalities rely on property taxes as their main source of operating revenue. A municipality sets tax rates according to its annual budget requirements and the value of all property assessments within its jurisdiction (current BY-LAW NO. 23-031). The Province sets the education tax rates for all properties.

Should you need to notify the tax or water departments of an address change, please complete this form.

For general information regarding taxes, due dates, and payment plans, etc., please contact the taxation department at 705-567-9361 ext. 229 or 232.

Frequently Asked Questions

Who Determines the Assessed Value of my Property?

The Municipal Property Assessment Corporation (MPAC) classifies all property in Ontario, assesses its value, and provides the findings to municipal governments.

MPAC is responsible for assessing and classifying more than five million properties in Ontario in compliance with the Assessment Act and regulations set by the Government of Ontario.

The current delivery of assessment operates on a 4 year cycle, however MPAC will continue to update assessment in non-assessment years as new homes are built, owners renovate, structures are demolished, and properties change use so that property owners continue to pay their fair share.

More information can be found on assessment and how it works by contacting MPAC or by following this link to their website.

What if I Feel my Assessment is Incorrect?

If you feel that your property assessment is not a reasonable reflection of your property's value and/or classification you can ask MPAC to review your property by completing a Request for Reconsideration Form. The deadline to submit an Appeal is usually March 31st, of the year you are appealing.

You can find more information on the forms and how to Appeal by contacting MPAC or visiting their website.

You may also file an Appeal with the Assessment Review Board (ARB), an independent tribunal of the Ontario Ministry of the Attorney General. If your property, or a portion of it, is classified as residential, farm or managed forest, you must first file a Request for Reconsideration form with MPAC before you are eligible to file an Appeal with the ARB

You can find more information including forms, fees and how to file an Appeal online at

Who Determines the Municipal Tax Rate?

Town Council sets the municipal tax rates each year. A municipality sets tax rates according to its annual budget requirements and those tax rates are expressed as a percentage of the assessed value of your property. A municipality can set different tax rates for different classes of property (e.g. residential, multi-residential, commercial, and industrial).

The Province sets the yearly education tax rates for all properties.

What is the Tax Rate?

The most current tax rates can be found here. Previous year's rates can be found here.

How is my Municipal Property Tax Calculated?

The property taxes are calculated in proportion to the assessed value of the property you own.

Assessed Value x Municipal Tax Rate = Amount of Municipal Property Tax

Assessed Value x Education Tax Rate = Amount of Education Tax

Municipal Property Tax + Education Tax = Total Property Tax

What Does the Municipality Do With Property Tax it Collects?

The money collected is used to fund municipal services and to support education. Municipal examples include;

  • General Government (e.g. Treasury and Administration)
  • Protection Services (e.g. Fire and Police)
  • Environmental Services (e.g. Garbage and Recycling)
  • Transportation Services (e.g. Roads and Winter Control)
  • Health, Social & Family Services (e.g. Cemetery and Teck Pioneer Residence)
  • Recreation and Culture Services (e.g. Parks, Recreation Facilities, Library, and Museum)
  • Planning and Development (e.g. Planning, Zoning and Building Departments)

When is my Tax Bill Due?

Tax bills are normally produced twice a year. However, dates are subject to change.

The Interim Bill is run in February with two (2) installment due dates, one (1) in March and one (1) in April. The Interim bill is calculated using 50% of your previous year's total taxes.

The Final Bill is run in July with two (2) installment due dates, one (1) in August and one (1) in September. The Final bill is calculated using yearly tax rates set by council, multiplied by yearly assessment determined by MPAC, less the Interim amount billed in February.

Tax bills will only be delivered by regular mail. If you did not receive a tax bill at these times, please contact the Tax Department.

What are my Payment Options?

  1. Online Banking - Please contact your Financial Institution or the Town for more information.

  2. At your Financial Institution.

  3. By Mail (Attn. Tax Department, Treasury Division, Postal Box 1757, 3 Kirkland St, Kirkland Lake Ontario, P2N 3P4). Please Do Not send cash through the mail.

  4. After Hours Drop Box on the side of Town Hall beside the accessibility door.

  5. With the Cashier on the main floor of the Town Hall. (Monday to Friday during business hours, 8:30 a.m. to 3:00 p.m.) Cash, cheque and debit card transactions are accepted. We Do Not accept credit cards at this time.

Different payment arrangements may be made by contacting the Tax Department directly.

What if I Do Not Pay my Taxes or if I Pay Late?

Late payment penalty and interest at a rate of 1.25% is added on the first day of default of each installment as well as on the first day of each month thereafter. To avoid interest and penalty charges, payment must be received at the municipal office by the due date.

Penalty and Interest will NOT be removed or reversed for any reason, including not receiving a bill or paying to the incorrect account, unless deemed necessary by authorized personnel.

There is a $40.00 NSF fee added to any account that has a returned cheque.

What is Tax Sale?

After two years in tax arrears the municipality has the right to register a Tax Arrears Certificate on the title of a property for unpaid taxes. After one year from date of registration, if taxes remain unpaid, the property will be advertised for sale. Advertising of the sale may be placed in the local newspaper, the Ontario Gazette, and the municipality's website.

What is a Supplementary Tax Notice and a Notice of Write Off?

Supplementary/Omitted tax bills and Notices of Write Off are separate bills that reflect any change in assessment resulting in either an increase or decrease in yearly tax amounts.

Supplemental Billings usually reflect an increase in assessment resulting from additions or improvements to a property that was not reflected in the original assessment collectors roll.

Write Offs usually reflect a decrease in assessment resulting from a change in your property like a demolition that was not reflected in the original assessment collectors roll.

Prior to receiving a supplementary tax bill from the Town, an assessment notice will be mailed to the property owner by MPAC. It is important that you read the notice carefully to ensure that you are satisfied with the assessed value and that the correct effective date has been recorded. If incorrect, you will need to initiate an assessment appeal prior to the deadline indicated on the supplementary/omitted assessment notice or write off.

Requesting a Tax Certificate and Cost

Requests for Tax Certificates can be made in writing to the Town of Kirkland Lake - Tax Department at PO Box 1757, 3 Kirkland Street, Kirkland Lake Ontario, P2N 3P4. A faxed copy of the request and cheque for payment will also be accepted prior to receiving the original by mail. Fax to 705-567-4707. A verbal can be provided upon receiving the faxed request but the original Tax Certificate will not be mailed until payment is received. Tax Certificates will only be delivered by regular mail.

The current fees for Tax Certificates are $70.00, which includes Utility and Accounts Receivable information. Please note that the municipality may change this fee in any given year.

Official Receipt for Property Tax Payments and Bill Amounts

A statement of account which includes transaction history can be provided to property owners at no cost by contacting the Tax Department. If you require an official tax letter, please contact the Tax Department for details and fees. If you have sold your property, please refer to your Statement of Adjustment provided by your lawyer.

Mailing Address Change

Change of mailing address can be completed by filling out our Address Change Form and submitting it to the Tax Department. A property owner signature is required to complete the change.