The Municipal Property Assessment Corporation (MPAC) determines a market value for every property in the Province of Ontario. Property values are then provided to municipalities in the form of an assessment roll.

Once the annual municipal budget has been determined, tax rates are determined using the assessment roll provided by MPAC. Tax rates differ between for various tax classes (i.e., residential, industrial, commercial, etc.). Assessment values are based on a January 1, 2008 valuation date and are being phased in up to 2012.

The City is also required to collect education taxes for school boards and an education tax rate is included on your property tax bill.

Tax Due Dates
The interim tax levy is calculated based on 50% of the annualized property taxes for the prior year. Interim tax due dates are Friday, March 5, 2010 and Wednesday, May 5, 2010.

Final 2010 tax bills will be mailed in late May, due in two installments, Monday, July 5, 2010 and Tuesday, September 7, 2010.

Payment Options
Property taxes can be paid using any of the following methods:

• At most financial institutions
• By mail to the: Accounting Division, Box 580, Sault Ste. Marie, ON P6A 5N1
• By using the outside drop-off box located at the foot of the Civic Centre front steps or the inside drop-off box located in the Civic Centre lobby. (cheques only, no cash)
• At the Civic Centre Cashiers Counter, 99 Foster Drive, Level 2. Office hours are 8:30 a.m. to 4:30 p.m., Monday to Friday.
• By telephone or online banking through most financial institutions. Contact your financial institution for details
• By choosing one of our pre-authorized tax payment plans:
• Ten Month Automatic Bank Withdrawals – payments are withdrawn from your bank account on the 5th of each month (January to October)
• Due Date Tax Payment Plan – payments are withdrawn from your bank account on due dates.

Adjustments
If you have had a building demolished or razed by fire, or there has been a change in use from commercial to residential, you may file an application with the Tax Office for adjustment of taxes. The application deadline is, March 1, 2010 for the 2009 taxation year and February 28, 2011 for the 2010 taxation year. 

Ownership/Address Changes
Notify the Tax Office in writing of any changes in ownership or mailing address changes to ensure our records are updated promptly.

Tax Certificate Fee Increase
City Council approved revisions to municipal user fees pursuant to By-law 96-59 amended by By-law 2010-99. Effective July 1, 2010, the fee for a tax certificate will increase to $50.

Tax certificates are issued on Mondays and Wednesdays of each week. Verbal information will continue to be given to solicitors if a formal request is on file.

The City of Sault Ste. Marie's 2010 Interim Tax Bill insert can be found here.

The City of Sault Ste Marie's 2009 Final Tax Billing can be found here.

The City of Sault Ste. Marie's 2008 Budget Overview can be found here.

You may email your tax inquiries to: citytax@cityssm.on.ca