Property tax in Thunder Bay is calculated by multiplying your property’s MPAC assessed value by the combined municipal and education tax rate set for your property class. The Municipal Property Assessment Corporation sets the value, City Council sets the municipal rate each year through the budget, and the province sets the education rate.1City of Thunder Bay. Property Taxes A home assessed at $250,000 with a combined rate of 1.5% would owe $3,750 for the year. Your actual rate depends on your class and the rates council adopts for that budget.
How the Bill Is Built
Every Thunder Bay property carries a Current Value Assessment from MPAC, the provincial agency that values all Ontario properties under the Assessment Act.2Government of Ontario. Assessment Act, R.S.O. 1990, c. A.31 That value is meant to reflect what your property would sell for on a specific valuation date set by the province. For the 2026 tax year, MPAC is still using a January 1, 2016 valuation date, so your assessment reflects market conditions from a decade ago rather than current prices.3Municipal Property Assessment Corporation. Notices and Notifications The province has not launched a new reassessment cycle.
Once MPAC sets the value, council sets the municipal rate for each property class during the annual budget.4Get Involved Thunder Bay. Vacant and Excess Land Tax Discount Program Multiply assessed value by the combined municipal and education rate and you have your annual tax. Check the classification and assessed value listed on your bill each cycle. Catching an error early is much easier than fixing it after the appeal window closes.
Due Dates and Installments
The city sends two tax bills a year, each carrying two installment dates, for four payments total. The interim bill arrives in February and is based on 50% of the previous year’s total taxes. For 2026, the interim installments are due March 4 and May 6.5City of Thunder Bay. Guide to Your Interim 2026 Property Tax Bill The final bill follows in June once council has approved the budget, with its two installment dates printed on the bill itself.
Each bill lists your 17-digit property roll number. You need it for online payments, phone calls to the city, and any appeal filing.1City of Thunder Bay. Property Taxes If you sign up for eBilling, bills arrive by email starting with the 2026 final bill; enrollment requires the roll number and the seven-digit access code printed on your 2026 interim bill. Arrears notices and adjustment letters still come by regular mail.6City of Thunder Bay. City of Thunder Bay Introduces eBilling for Property Tax Bills
Ways to Pay
The hands-off route is a Pre-Authorized Payment plan. Two versions exist: withdrawals on each installment due date, or equal monthly withdrawals spread across the year.7City of Thunder Bay. Tax Authorization Form for Pre-Authorized Payment Plan The monthly plan turns four lump sums into twelve smaller ones, which is easier on a household budget.
You can also pay through online or telephone banking by adding the City of Thunder Bay as a payee and using your roll number as the account. Allow a few business days for the payment to post. Cheques can be mailed to City Hall or left in the 24-hour drop box at the entrance.1City of Thunder Bay. Property Taxes
What Happens If You Pay Late
Missing a due date triggers a 1.25% penalty on the unpaid balance on the first day of default. The same 1.25% applies again on the first day of every month the balance remains outstanding.8Government of Ontario. Provincial Land Tax The charge compounds, so a modest overdue amount grows quickly. If you pay through a bank, send payment several days ahead of the deadline.
Taxes that stay unpaid long enough can end in a tax sale. Thunder Bay’s Revenue Division advertises tax sale properties each May in the Chronicle Journal and the Ontario Gazette, listing the minimum bid for each.9City of Thunder Bay. Tax Sales You can still stop the sale by paying the full cancellation price before the sale date, though by then the fees and interest are heavy.
Relief Programs
Low-Income Seniors and Persons With Disabilities
Thunder Bay runs a tax and water credit program for low-income seniors 65 and older, and for low-income persons with disabilities, authorized under the Municipal Act.10City of Thunder Bay. By-law 66-2023 – A By-law to Amend By-law 50-2012 Senior applicants must be receiving the federal Guaranteed Income Supplement. Applicants with disabilities must be receiving Ontario Disability Support Program benefits or CPP Disability benefits. Household income must fall below the program threshold, which was $45,706 as of the most recent published figures. The application deadline for the 2025 tax year is July 31, 2026.11City of Thunder Bay. Discounts and Rebates Contact the Revenue Division to confirm current thresholds and required documents.
Charity Rebate
Registered charities occupying commercial or industrial property can apply for a 40% rebate of the property taxes they pay, whether directly or through their lease. Applications cover the previous tax year and must be filed by the deadline posted on the city’s discounts and rebates page.11City of Thunder Bay. Discounts and Rebates
Assessment Changes Outside the Normal Cycle
Your assessment can change between cycles if MPAC issues a supplementary or omitted notice. A supplementary assessment usually follows renovation, new construction, or a change in use that raises value by at least 5% or $10,000. Below that threshold, MPAC folds the change into the following year’s assessment instead.12Municipal Property Assessment Corporation. Supplementary and Omitted Property Assessments An omitted assessment captures property or value that should have been on the roll but was missed, and MPAC can reach back up to two preceding tax years to correct it. The city then issues a matching supplementary tax bill. You have the same reconsideration and appeal rights on these notices as on a regular assessment.
Disputing Your Assessment
Request for Reconsideration
If MPAC’s value looks wrong, the first step is a Request for Reconsideration filed directly with MPAC. For residential properties this step is mandatory before any tribunal appeal. You have 120 days from the date on your Property Assessment Notice to file.13Municipal Property Assessment Corporation. How to File a Request for Reconsideration MPAC compares your property to recent sales of similar homes and checks details like lot size, square footage, and condition. If it finds an error, it adjusts the value. If not, it explains why the assessment stands.
Appeal to the Assessment Review Board
If the reconsideration outcome still seems wrong, you can appeal to the Assessment Review Board, an independent Ontario tribunal.14Municipal Property Assessment Corporation. How to File an Appeal The residential filing fee is $132.50 per roll number, with a $10 discount for electronic filing. Commercial and industrial appeals cost $318 per roll number.15Tribunals Ontario. Filing an Appeal The fee is non-refundable and the board’s decision is binding, so bring real evidence: recent sales of genuinely comparable properties, photos of condition issues, or a professional appraisal. Homeowners who win at this stage usually do so because they found sales MPAC missed, not because they simply disagreed with the number.