Provincial Land Tax Act, 2006, S.O. 2006, c. 33, Sched. Z.2

• Jurisdiction: Ontario

Provincial Land Tax Act, 2006

S.o. 2006, chapter 33
Schedule Z.2

Consolidation Period: From December 8, 2016 to the e-Laws currency date.

Last amendment: 2016, c. 37, Sched. 20.

CONTENTS

Interpretation

Interpretation

1 (1) In this Act,

“assessed owner” means, with respect to land, a person whose name appears on the tax roll as owner of the land; (“propriétaire inscrit”)

“Board” means the Assessment Review Board; (“Commission”)

“Minister” means the Minister of Finance; (“ministre”)

“non-municipal territory” means territory without municipal organization; (“territoire non municipalisé”)

“prescribed” means prescribed by regulations made under this Act; (“prescrit”)

“property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”)

“property tax” means, with respect to land for a taxation year, the amount of tax determined under section 5 and includes any amount payable under another Act in respect of the land that may be collected as if it were a tax imposed by this Act. (“impôt foncier”) 2006, c. 33, Sched. Z.2, s. 1 (1).

Interpretation

(2) Other words and expressions used in this Act have the same meaning as under the Assessment Act. 2006, c. 33, Sched. Z.2, s. 1 (2).

Taxation year

(3) Each calendar year beginning with 2009 is a taxation year for the purposes of this Act. 2006, c. 33, Sched. Z.2, s. 1 (3).

Tax and Exemptions

Tax

2 (1) Each year, tax shall be levied in the amount determined under section 5 on land that is included in the tax roll for non-municipal territory and that, under the Assessment Act, is liable to assessment and taxation. 2006, c. 33, Sched. Z.2, s. 2 (1).

Same

(2) Taxes shall be levied on all of the land described in subsection (1), unless an Act or regulation expressly provides otherwise, and shall be levied according to the assessed value of the land. 2006, c. 33, Sched. Z.2, s. 2 (2).

Same

(3) Property taxes for a year shall be deemed to have been imposed on January 1 of the year and are payable in accordance with section 7. 2006, c. 33, Sched. Z.2, s. 2 (3).

Exemptions from taxation

3 (1) The following land is exempt from taxation under this Act:

Indian lands

1. Land that is held in trust for a band or body of Indians.

Community recreation centres

2. Land containing an athletics field, an outdoor swimming pool, an outdoor skating rink or a community hall, if the land is owned by a board as defined in the Education Act that has jurisdiction in non-municipal territory only.

Non-profit hospital service corporations

3. Land occupied by a non-profit hospital service corporation and used chiefly by the corporation for providing laundry or food services, or both.

Mining lands

4. Land that is liable to tax under Part XIII of the Mining Act, other than,

i. land that is used for a purpose other than mining or that is used for both mining and one or more other purposes, or

ii. land on which there is timber that has an average value of more than $2 per acre, other than timber in a Crown forest as defined in the Crown Forest Sustainability Act, 1994 or timber that is reserved to the Crown. 2006, c. 33, Sched. Z.2, s. 3 (1).

Definition

(2) In this section,

“non-profit hospital service corporation” means a corporation without share capital that provides laundry or food services to one or more public hospitals, as defined in the Public Hospitals Act. 2006, c. 33, Sched. Z.2, s. 3 (2).

Tax rates

4 (1) The tax rates for land for a taxation year are determined in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 4 (1).

Same

(2) The regulations may provide for different tax rates for land in different property classes, for land in the same property class but in different geographic areas, for land in which different portions are assessed in different property classes and in such other circumstances as may be set out in the regulations. 2006, c. 33, Sched. Z.2, s. 4 (2).

Calculation and Payment of Tax

Calculation of tax

5 (1) Subject to any regulation that may be made under subsection (3), the amount of tax that is payable under section 2 on land for a taxation year is calculated using the formula,

A × B

in which,

“A” is the prescribed tax rate for the taxation year for the property class in which the land is classified, and

“B” is the assessed value of the land for the taxation year according to the last revised assessment roll for the year.

2006, c. 33, Sched. Z.2, s. 5 (1).

Same, railway companies and power utilities

(2) Despite subsection (1) and subject to any regulation that may be made under subsection (3), the amount of tax that is payable on the following land is calculated in accordance with the regulations:

1. The roadway or right-of-way of a railway company, other than the structures, substructures and superstructures, rails, ties, poles and other property on the roadway or right-of-way, not including land leased by the railway company to another person for rent or other valuable consideration.

2. Land owned by a prescribed power utility and used as a transmission or distribution corridor, not including land leased by the power utility to another person for rent or other valuable consideration. 2006, c. 33, Sched. Z.2, s. 5 (2).

Regulations

(3) The Minister may make regulations,

(a) governing the minimum amount of tax payable on land for a taxation year and prescribing the manner for determining that amount;

(b) limiting the change in the amount of tax payable under section 2 for a taxation year from the amount of tax payable for the previous taxation year under section 2 or the provisions of the Provincial Land Tax Act, as the case may be, and may prescribe rules for calculating the amount of tax payable under section 2 for the taxation year. 2006, c. 33, Sched. Z.2, s. 5 (3).

Tax bill

6 (1) Each year, the Minister shall send to the assessed owner of land one or more tax bills for property tax payable for the period specified in the bill. 2006, c. 33, Sched. Z.2, s. 6 (1).

Billing and payments

(1.1) If the Minister sends an assessed owner more than one tax bill for property tax payable for the year, the tax payable for the period specified in the bill shall be billed in the prescribed manner and shall be paid in accordance with the regulations. 2008, c. 19, Sched. Q, s. 1.

More than one owner

(2) If there is more than one assessed owner and they notify the Minister in writing that one of them is designated to receive tax bills for the land, the Minister shall notify the assessment corporation which owner is the designated owner and shall send the tax bills to the designated owner. However, if the owners do not give this notice to the Minister, the Minister may choose the owner to be billed. 2006, c. 33, Sched. Z.2, s. 6 (2).

Contents

(3) The tax bill must set out the amount of property tax payable for the billing period and the date on which payment is due and must also set out the amount of any unpaid taxes, interest and penalties for any previous billing period. 2006, c. 33, Sched. Z.2, s. 6 (3).

Section Amendments with date in force (d/m/y)

2008, c. 19, Sched. Q, s. 1 - 01/01/2009

Payment of tax

7 (1) The owner shall pay to the Minister the property tax for which the owner is billed and shall do so when the payment is due and in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 7 (1).

Due date

(2) Payment of the property tax is due on the date specified in the bill, but the Minister may extend the due date either before or after the date specified in the bill. 2006, c. 33, Sched. Z.2, s. 7 (2).

Interest on unpaid tax

(3) If the property tax is not paid when it is due, interest is payable beginning on January 1 of the following year on the outstanding balance and is calculated in accordance with the regulations and the interest rate must not exceed 1 1/4 per cent each month, calculated on the amount of the unpaid tax. 2006, c. 33, Sched. Z.2, s. 7 (3).

Penalty on unpaid tax

(4) If the property tax is not paid when it is due, a penalty is payable on the outstanding balance and is calculated in accordance with the regulations and the penalty must not exceed 1 1/4 per cent of the amount of the unpaid tax. 2006, c. 33, Sched. Z.2, s. 7 (4).

Costs relating to forfeiture

(5) If the Minister takes any steps under section 15 relating to the forfeiture of the land for unpaid property taxes, the prescribed amounts relating to the costs of the forfeiture shall be deemed, for the purposes of this Act, to be property taxes which are due and payable in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 7 (5).

Fee for failure of payment

(6) A fee that is payable under section 8.1 of the Financial Administration Act with respect to a payment required by this Act shall be deemed, for the purposes of this Act, to be property tax which is due and payable in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 7 (6).

Payment of interest, etc.

(7) The owner shall pay to the Minister the amount of any interest and penalties for which the owner is billed and shall do so in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 7 (7).

Cancellation, etc., of tax

8 (1) Upon application, the Minister may cancel or refund all or part of the tax levied under this Act or the Education Act on land for a specified taxation year, including interest and penalties, if,

(a) as a result of a change event, as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax rate for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under subsection 34...