Consultations: Provincial Land Tax
The Provincial Land Tax (PLT) is the property tax paid in unincorporated areas of northern Ontario outside municipal boundaries. The Province collects the PLT to help fund important community services, such as policing, land ambulance, public health, and social services, on behalf of unincorporated areas.
Overview of the Provincial Land Tax Review
A review of the Provincial Land Tax was announced in 2013 in response to concerns raised by northern municipalities about significant differences between their property taxes and PLT rates in unincorporated areas. The review involved consultations with property owners, northern municipalities and business stakeholders. As a result of the review, PLT changes have been phased in over a number of years beginning in 2015.
The first phase of PLT reform was implemented in 2015. An overview of these changes is outlined in the paper titled Provincial Land Tax Reform: A First Step Toward a Fair and Modern Provincial Land Tax System. Additional changes were announced in 2016, which are also outlined in the paper titled A More Equitable and Modern Provincial Land Tax.
The final phase of PLT reform was announced in 2017. This included confirming that the tax rate for all unincorporated residential properties, both inside and outside school board areas, would be $250 per $100,000 of assessed value. The remaining PLT rate adjustments are being phased-in over four years, beginning in 2018.
Annual changes to residential PLT rates over the next four years are outlined in the table below:
| Residential Property Class | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|
| Inside School Board | $5 | $5 | $5 | $3 |
| Outside School Board | $40 | $40 | $40 | $15 |
Managed forest and farm properties will continue to be taxed at 25 per cent of the residential PLT rate. The PLT rate changes for business properties will continue to be in line with the percentage change for residential properties in areas outside school boards.
Additional details related to the final phase of PLT reform are outlined in the paper titled Finalizing Provincial Land Tax Reform.
If you have any questions about PLT Reform, please send an email to:pltreformoffice@ontario.ca.
How to Contact Us:
Email:
Mail:
Provincial Land Tax
Provincial Local Finance Division
Ministry of Finance
777 Bay Street, 10th Floor
Toronto, ON M5G 2C8
Questions about your tax bill
Contact the Provincial Land Tax Office in Thunder Bay (plt@thunderbay.ca) with questions about your provincial land tax account(s), payment(s), tax certificate(s), bill or any other general inquiry:
- Local Calls: 1 807 625-2122
- Toll Free: 1 866 400-2122
- Teletypewriter: 1 888 321-6774
Additional information is also available through the links below:
- Provincial Land Tax Office Thunder Bay
- Understanding Your property Tax Bill – Explanation of Tax Changes
Tax Relief Programs
There are several tax relief programs available to property owners in unincorporated areas. These include grants funded by the Ontario government and property tax relief deferrals for low-income seniors and low-income persons with disabilities. In many cases, the benefits and grants provided through existing tax relief programs can fully offset the total PLT bill for low-income seniors (including PLT, as well as education property tax and local board levies if applicable).
Get more information on tax relief programs:
- Deferral of Property Taxes Program (PLT)
- Ontario Seniors Homeowner Property Tax Grant
- Ontario Trillium Benefit (Ontario Energy and Property Tax Credit)
Get more information about PLT:
2017
- Finalizing Provincial Land Tax Reform
(overview of the final phase of PLT reform announced in the 2017 Ontario Economic Outlook and Fiscal Review) - 2017 Final Tax Bill Insert
(PLT bill insert detailing the 2015 - 2017 changes to PLT, sent to all unincorporated area property owners in June 2015)
2016
- A More Equitable and Modern Provincial Land Tax
(overview of the PLT changes announced in the 2016 Ontario Economic Outlook and Fiscal Review) - PLT Questionnaire Results
(published August 2016) - 2016 Final Tax Bill Guide
(PLT bill insert detailing the 2016 changes to PLT, sent to unincorporated area property owners in June 2016) - Provincial Land Tax Review Update 2016
(update on the PLT review, mailed out with interim PLT bills in March 2016) - Provincial Land Tax Reform: Overview of the Provincial Land Tax Open Houses
(published February 2016)
2015
- Understanding Provincial Land Tax (PLT) Changes
(provided at open houses, published August 2015) - Provincial Land Tax (PLT) Highlights (2013)
(provided at open houses, published August 2015) - Understanding your Property Tax Bill and the Services Supported
(provided at open houses, published August 2015) - 2015 Final Tax Bill Insert
(PLT bill insert detailing the 2015 and 2016 changes to PLT, sent to all unincorporated area property owners in June 2015) - Frequently Asked Questions and Key Facts about PLT
(published May 2015) - Provincial Land Tax Reform: A First Step Toward a Fair and Modern Provincial Land Tax System
(overview of changes announced in the 2015 Ontario Budget, published April 2015) - Changes to the Provincial Land Tax
(notice of proposed PLT changes for 2015 and 2016, sent to unincorporated area property owners in April 2015) - Provincial Land Tax Review Update
(update on the PLT review, mailed out with interim PLT bills in March 2015)
2014
- Provincial Land Tax Review: A Summary of Stakeholder Consultations
(summary of the 2014 consultations with Local Roads Board and Local Services Board representatives, published December 2014)
