Frequently Asked Questions

The Municipal Property Assessment Corporation (MPAC) is responsible for placing a value on all properties in Ontario.  From the information supplied by MPAC, The Township of Muskoka Lakes calculates the tax amounts and issue the tax bills.

Property taxes are distributed twice per year.

• Interim – Distributed February and due March 31
  Interim tax bills represent 50% of the previous years’ levied taxes
  
• Final – Distributed in June and due August 31
  Final tax bills are based on your current year phased-in assessment value less the amount from the Interim tax bill and reflect any changes in the municipal, district, and the education portion of your taxes.
  
  
• Supplemental
  Additional billings may occur throughout the year based on supplemental and/or omitted assessment values provided by the Municipal Property Assessment Corporation (MPAC)

Please Note
If the 31st falls on a weekend or holiday, the due date will be the next business day.

If there have been changes to your property assessment due to new construction in the year or previous two years, you will receive a Supplemental Tax Bill based on the supplemental or omitted assessment placed on your property by MPAC. The Supplemental Bill is in addition to what may have been previously billed on the property.  The Supplemental Due Date(s) for these bills will be at least 21 days after the date of the notice.

Note: If you are currently enrolled in the Pre-Authorized Payment Program, supplemental and/or omitted tax bills will not be paid from your financial institution account and must be remitted separately.  Payment must be received by the due date to avoid penalty and interest charges.

Your tax bill is your official receipt for income tax purposes.

Failure to receive a tax bill does not exempt the bill from being due or exempt the taxpayer from incurring late payment charges. The Finance department has no authority to waive penalty or interest for any reason. 

If you have not received a copy of your bill, please email propertytax@muskokalakes.ca.

Failure to receive a tax bill does not exempt the bill from being due or exempt the taxpayer from incurring late payment charges. The Finance department has no authority to waive penalty or interest for any reason. Please consider the following:

1. Tax bills are issued 2 times per year
2. Link & Register your property accounts on the Property Tax Online Portal to view account transactions, assessments, tax bills and online tax payments before the due date.   

Ensure any mailing address changes have been communicated to the Township of Muskoka Lakes through the Mailing Address Change Form

Arrears notices are sent out 2 times a year in May and October and indicate that there is a past due amount on your tax account.

A $15* Arrears Notice Fee came into effect on July 13, 2018 and is included in the total outstanding balance on the notice.

The Property Tax Department has no authority to waive penalty or interest for any reason.

*Amount is per By-law 2023-109 - Consolidated Fees and Charges By-law and is subject to change.

The names on the property tax bills are the same names registered with the Ontario Land Registry.  Name changes are completed by having the name changed on the registered deed for your property. 

Please consider contacting a lawyer to assist with this process. 

To change your mailing address, please complete the Mailing Address Change Form

The current Municipal, District and Education tax rates for each property tax class are shown here:

2025 Tax Rates

Property taxes are determined by multiplying the Current Value or ‘Assessment’ of your property by the annual Tax Rate for the property type or ‘Property Class’ plus any applicable special charges.

For more information, visit: MPAC

Special Charges are non-property tax charges that are specific to your property.  Special charges cover a range of improvements or services including:

• Water
• Sewer
• Local Improvements (Sewer upgrades, Industrial servicing, Street servicing)
• Tile Drain loans (For agricultural landowners only who are approved for the loans)
• Business Improvement Area levies (For certain businesses located in Muskoka Lakes only)

The Township of Muskoka Lakes Council passes a budget each year.  The budget sets out the amount of funds to be raised from property taxes. That amount is divided amongst the total taxable assessed value of all eligible properties in Muskoka Lakes. The taxable assessed value of each property depends upon its tax ratio which is set each year by the District Municipality of Muskoka which follows guidelines set out by the Province. 

In general, farm and forested lands pay ¼ of the taxes of a similarly assessed residential property while commercial/industrial properties pay a higher rate of taxes of a similarly assessed residential property. 

No. The Township of Muskoka Lakes and all local municipalities have opted out of this program.

Farm Property Class Tax Rate Program

Working farms may be eligible for a municipal property tax reduction under this program, please contact: Agricorp - Farm Tax Program

Farmland Tax Reduction | The District Municipality of Muskoka

Managed Forest Incentive Program 

The Managed Forest Tax Incentive Program encourages good forest management by giving a property tax reduction to eligible landowners who prepare and follow an approved Managed Forest Plan.

Managed Forest Tax Incentive Program

Conservation Land Tax Incentive Program

Swamp or wetland properties may be eligible for tax reduction under this program, please contact the Ministry of Natural Resources and Forestry.

Ontario Ministry of Natural Resources and Forestry

Ontario Conservation Land Tax Incentive Program

All properties in Ontario are assessed by MPAC every four years. 

To establish your property’s assessed value, MPAC analyzes the property sales in your area. These sales provide the basis for assessed values.  MPAC continually collects information about properties to ensure that similar property types are valued consistently within the market area.  This method is called Current Value Assessment. It is used by most assessment jurisdictions in Canada and around the world. 

For questions about your assessment, please contact MPAC.

The Municipal Property Assessment Corporation (MPAC) determines the assessed values for properties in Ontario.

Contact MPAC directly at 1-866-296-MPAC (6722), 1-877-889-MPAC (6722) TTY. 

Your property taxes are calculated by multiplying your property’s assessed value by the property tax rates.  You can appeal the assessed value of your property by contacting MPAC.

The property tax rate is the same for all properties in the same property tax class.

As per provincial legislation, a municipality may recover unpaid property taxes through the sale of the property. 

The Tax Sales webpage will be updated in real time.

Tax sales are not typical real estate transactions and there are risks associated with this type of transaction.

Muskoka Lakes is only interested in recovering unpaid taxes and fees and is not obligated to obtain fair market value. 

Prior to considering participating in a tax sale, it is recommended that you seek advice from your lawyer licensed to practice in Ontario and in good standing with the Law Society of Upper Canada and conduct thorough research before submitting a tender.

Please contact the Township's Planning Department at 705-765-3156

The Township of Muskoka Lakes does not provide recommendations for legal counsel.

An amount equal to all tax arrears owing at any time in respect of land together with all current real property taxes owing, interest, penalties thereon, and all reasonable costs incurred by the municipality after the Treasurer becomes entitled to register a Tax Arrears Certificate under section 371 of the Municipal Act, 2001.

The owner can pay the ‘cancellation price’ at any time up to the point in which the property is either transferred to the successful tenderer or vested to the Township of Muskoka Lakes due to a failed tax sale.

It is the responsibility of the tenderer to search title at their own expense or consult a lawyer licensed to practice in Ontario and in good standing with the Law Society of Upper Canada. 

For information on title searches contact Ontario Land Registry.

The Township of Muskoka Lakes does not provide access to view the property.

Properties are sold AS IS. Muskoka Lakes does not make any representation as to the condition or size of the property.

Properties are sold AS IS.  The purchaser is responsible for the removal of any debris, junk, etc. left at the property and any associated expense.

The Township of Muskoka Lakes does not guarantee vacant possession. 

Please contact a lawyer licensed to practice in Ontario and in good standing with the Law Society of Upper Canada.

This information is available in our tax sale information package. 

For additional information related to the assessment contact Municipal Property Assessment Corporation (MPAC)

The Township of Muskoka Lakes does not have this information.

The Purchaser is responsible for payment of any additional taxes, charges, penalties, and interest that may be owing after the property is advertised for sale. 

In addition, the successful tenderer is responsible for the land transfer taxes, registration fees and HST, if applicable. 

For additional information on Land Transfer Tax contact the Ontario Land Registry.

We do not release the deposit cheques for the top two bidders as the second highest tenderer may become the successful tenderer if the original highest tenderer is disqualified or not able to complete the transaction. 

No deposit cheques will be released at the tender opening under any circumstances. 

Deposit cheques of unsuccessful tenderers will be returned by mail.

Yes. 

Please let us know before we mail it out and bring identification with you.

The successful tenderer is not announced at the Tax Sale. The successful tenderer will be notified by mail within 1 week following the public sale. 

Muskoka Lakes will notify the highest tenderer of the balance to be paid in order for the tenderer to be declared the successful purchaser.

The balance due must be paid in full within 14 calendar days of the mailing date of the notice. Upon receiving notification, the highest tenderer should immediately retain a lawyer licensed to practice in Ontario and in good standing with the Law Society of Upper Canada.

The successful tenderer’s deposit is forfeited and the land is offered to the second highest tenderer who has 14 calendar days from the mailing date of the notice to pay the balance owing.

The Township of Muskoka Lakes does not have a key to the property and is not responsible to provide one to the purchaser.

The municipality has two years from the date of the failed tax sale to vest the property to Muskoka Lakes or re-advertise the property for sale.

For more information, email propertytax@muskokalakes.ca