Property taxes are calculated by multiplying the assessed value of a property by the applicable tax rate. The assessed value is set by the Municipal Property Assessment Corporation (MPAC), while the tax rate is set by the Municipality. To view the By-law to levy and collect municipal and school taxes for each of the last three years, click here.
In Ontario, public education is funded through both property taxes and government grants. On behalf of the school boards in our district, the Municipality collects and pays a portion of your taxes to these boards. These tax dollars are combined with provincial funding and distributed to each school board up to the level set by the funding formula. School board funding allocations are determined by the Ministry of Education. The Ministry of Finance determines the education tax rate based on the funding allocations.
Municipalities apply the education tax rate to the current value assessment of local properties to determine the amount of education taxes payable. To request a change in school support, you must complete a Change in School Support application, available here and at the Municipal Office.
Regardless of how you pay your property taxes, the original tax bill is always sent to the property owner at the last known mailing address. You can notify the Municipal Office of an address change
by telephone at 705-287-2424, or
by email to Julie Solomon (jsolomon@municipalityofkillarney.ca), or
by faxing a completed Change of Address form (705-287-2660).
Please note that 100% of water and sewer expenses are recovered by direct billings to water and/or sewer system users. If your property has municipal water and/or sewer services, you have been assigned a portion of the capital costs for construction of the water treatment plant. If either you or the previous property owner opted to pay this capital water charge over several years, you will notice a "CWC" charge on your final property tax bill. This charge is a set rate that will remain constant until the debenture fee is paid in full in 2026.
Interim tax bills are normally mailed at the end of January, with the final tax bills normally mailed at the end of May. Please notify the municipal office at (705) 287-2424 if you do not receive your bill.
If your property is under construction or has been renovated but the work was not completed by January 1, you will receive a supplementary tax bill. This bill will be issued upon receipt of a property reassessment from the Municipal Property Assessment Corporation (MPAC).
Payments may be made via internet or telephone banking, in person at the Municipal Office, by telephone, or by mail. See detailed information below.
Payments made by internet or telephone banking
Tax and utility bills may be paid via the internet or through telephone banking. These services are available only through:
Do not combine your tax and utility payments, because there is no way to determine how much of the payment is for taxes and how much is for utilities. Keep tax payments and utility payments separate so that your account is credited correctly.
Payments made in person
Taxes and utilities may be paid at the Municipal Office during regular business hours. Payment may be made by direct debit (Interac), cash, cheque, or credit card (VISA and/or MasterCard).
Payments made by telephone
Contact the Municipal Office by telephone at (705) 287-2424 to provide your credit card information. PLEASE NOTE that for every bill, a new credit card authorization form must be completed. Example: 2 tax bills per year = 2 authorization forms.
Payments made by mail
If payment is made by credit card (VISA and/or MasterCard), complete the form included with your tax bill and return it to the Municipal Office.
If payment is made by cheque or money order, make it payable to the Municipality of Killarney. The Municipality also accepts post-dated cheques corresponding with the amounts and due dates printed on the stubs attached to your tax notice and utility billings.
A receipt will be issued only on request.
Payments delayed in the mail and received after the due date are subject to a late payment charge, as follows: 1.25% on the first day of default (the day after the due date), with further penalties charged on the first day of each month in which default continues.
The Municipality has no authority to waive or alter a penalty and/or interest charge for any reason. Failure to receive a tax notice does not relieve a property owner from payment of taxes nor from liability of 1.25% penalty for late payments.
Vacancy unit rebate
Rebates for vacant space in commercial and industrial buildings must meet the requirements of Section 364 of the Municipal Act 2001 and Ontario Regulation 325/01.
Eligibility highlights:
The Municipal Property Assessment Corporation will determine the current value assessment for the vacant area. The municipality will calculate the rebate, which is 30% of the taxes paid in relation to the vacant space for commercial property and 35% of taxes paid in relation to the vacant space for industrial property.
Taxpayers requesting this rebate must re-apply for it every year, using the appropriate application form. The application must be submitted to the Municipality no later than February 28 of the year following the taxation year to which the application relates.
Property tax adjustment
In accordance with the Municipal Act 2001, if you demolish structures on your property, or remove a swimming pool, you may submit an application to the Municipality, requesting an adjustment to your property tax. The application will be forwarded on your behalf to the Municipal Property Assessment Corporation (MPAC) for property reassessment. If the application is verified by MPAC and approved by Council, your property tax account will be adjusted and a refund will be issued by the Municipality.
A property owner may make application under Section 357 (current year) or Section 358 (previous years) of the Municipal Act 2001, for a refund of property taxes for the following reasons: