Property Taxes and Assessments

Residents pay property taxes to cover the cost of services provided by the Municipality. The tax levy is the dollar amount that you pay for Municipal services. It's the amount of money the Municipality needs to provide services, including snow clearing, road repair, emergency services, parks maintenance, libraries, just to name a few.

Each budget year, the Municipality determines how much money is needed to maintain our services and provide any service enhancements. That cost is added up and divided by the total assessed value of all properties across the Municipality. The Municipal Property Assessment Corporation (MPAC) assesses all homes and properties across Ontario. MPAC determines what your home is worth. The tax rate is calculated by taking the cost of providing services and dividing it by the total assessed value of all homes and properties across the Municipality.

The tax rate is split into three:

  • The Municipal tax rate set by the Municipality of Clarington.
  • The Regional tax rate set by the Regional Municipality of Durham.
  • The Education tax rate set by the Province of Ontario.

The municipal tax rate is determined after Clarington Council, and the Region of Durham approve their budgets, and the Province of Ontario establishes the education rate.

The tax rate varies depending on the type of property. The main property classes include residential, multi-residential, commercial and industrial. You can view property tax rates broken down by the type of property.

Our applications and forms section contains your tax payment options, mailing address change and other helpful information.

Ontario Senior Homeowners' Property Tax Grant

The Ontario Senior Homeowners' Property Tax Grant is an annual amount provided to help offset property taxes for seniors with low and moderate incomes who own their homes. Senior homeowners can apply for the grant when they file their personal income tax return.

For more information, contact the Ministry of Finance or call 1-800-337-7222.

Cancellation or reduction of taxes

The Municipality of Clarington accepts applications to cancel or reduce property taxes in certain circumstances:

  • If a property could not be used for its normal use because of repairs or renovations for at least three months during the year.
  • If the use of the property has changed since the return of the last revised assessment roll. An example would be a change in assessment from commercial to residential.
  • If a property has "exempt status" after the return of the last revised assessment roll.
  • If there has been a fire or demolition.
  • If there is a "gross and manifest error" in the assessment.

If you believe you qualify for a cancellation or reduction of your taxes, submit the form below by the last day of February of the year following the year of the application.

Application for Cancellation/Reduction/Refund of Taxes

Final Tax bills are calculated based upon the assessment provided to Clarington by MPAC in December of the previous year. Any adjustments to the current year assessments will be completed after Final Tax bills are issued. Adjustment letters will be mailed separately. Until adjustments are completed on your account, the amounts billed should be paid by the due date to avoid penalties. Credit adjustments will be first applied to any balance owing on the property or refunded if the account has been paid in full.

Charity rebates

Eligible charities may receive a rebate of the taxes on the building or portion of the building they occupy. The application must be submitted by the last day of February of the year following the year of the rebate.

Application for Property Tax Rebate for Registered Charities

 

Application forms

We have included a list of various forms you may need for tax and other purposes.

  1. Mailing Address Change Form
  2. Sign up for eBilling
  3. Consent to Disclose Personal Information Form
  4. Property Tax Refund Request - Previous Owner's Lawyer
  5. Property Tax Refund Request Form
  6. Tax Bill / Tax Statement Request Form
  7. Application for Property Tax Rebate for Registered Charities
  8. Request Form for Municipal Appeal
  9. Property tax certificates are now available online through the Tax Certificate Online Tool (TCOL), made available in collaboration with Dye & Durham and Access Point Information Canada. TCOL is a fast, convenient way to obtain tax certificates electronically within minutes.

Roll number look-up

For some forms, including the Tax Certificate Online Tool and eBilling forms, you will need your Assessment Roll Number. Use our Property Search Map to find your Assessment Roll number by entering your address into the search bar and scrolling through the property details.

Pre-authorized payment plan forms

  1. Pre-Authorized Payment - Application Form
  2. Pre-Authorized Payment - Cancellation Form
  3. Pre-Authorized Payment - Change of Banking Information

Payment arrangement for outstanding property taxes

If you have outstanding property taxes and want to submit a request for a payment arrangement, please fill out the application form below:

Changing your school support

A $40 administration fee per roll number applies for change of home ownership requests. The Municipality of Clarington will mail a tax bill to the property owner on record at the time the tax bills are issued. 

When you buy a home, check with your lawyer or contact Taxation Services to confirm when the next payment is due on your property taxes. Penalty/interest charges will apply on late payments regardless of any change in ownership. A copy of the transfer/deed is required to process a change of ownership.

If you receive a tax bill for a property you no longer own, please contact Taxation Services at 905-623-3379 ext. 2650.

See our Fee By-law for property tax service fees.

Property tax bills are issued twice each year. Each tax bill contains two instalments for a total of four payments a year.

All property tax classes will have the same instalment due dates. There will no longer be separate instalment dates for Residential and Commercial / Industrial properties. 

Instalment due dates for 2026 property taxes

Residential and Commercial / Industrial Due Dates
February 19, 2026
April 23, 2026
June 18, 2026
September 17, 2026

Property owners enrolled in our monthly pre-authorized payment plan will receive only a final tax bill each year. Your final tax bill will state any changes to your monthly withdrawal amount, and provide your December 1 withdrawal amount for the upcoming year.

Property owners who have a mortgage company making payment on their behalf will receive only a final tax bill each year.

Supplementary due dates

Supplementary tax bills, which represent additional assessment on your property determined by the Municipal Property Assessment Corporation (MPAC), are sent out monthly from July to November. Instalment due dates will vary depending on the date of issue. A minimum of 21 days notice will be provided before the first instalment is due.

The Assessment Act gives MPAC authority to correct any missed assessment for the current year plus up to two years prior. Homeowners will receive notification directly from MPAC before receiving tax information from the Municipality.

Tax certificates

A tax certificate is a legal document typically purchased by lawyers or financial institutions that shows the annual taxes and any current or prior year arrears on a given property.

Property tax certificates are now available online through the Tax Certificate Online Tool (TCOL), made available in collaboration with Dye & Durham and Access Point Information Canada. TCOL is a fast, convenient way to obtain tax certificates electronically within minutes.

Roll number look-up

In order to request a tax certificate, you will need your Assessment Roll Number. Use our Property Search Map to find your Assessment Roll number by entering your address into the search bar and scrolling through the property details.

Verbal tax information

Staff cannot provide verbal information for new tax certificate requests. Verbal updates will only be provided up to 90 days from the date the tax certificate was issued. If you require additional information after 90 days, you must purchase a new tax certificate.

Transfer deeds

Transfer deeds are necessary to process a change of ownership. Please send by email to tax@clarington.net or fax to 905-623-4169.

 

Property owners of newly constructed homes will receive a tax bill for the value of the vacant lot only until the home is assessed by the Municipal Property Assessment Corporation (MPAC). A supplementary tax bill will then be issued for taxes on the value of the house only. This process can take up to two years, and the tax bills will be retroactive to the date that you purchased the home. You may receive multiple bills, one for each year since the purchase date.

To plan for these supplementary tax bills, please contact Taxation Services to help you calculate the estimated value based on the purchase price of your home. Alternatively, you can sign up for the pre-authorized payment plan to have payments automatically deducted from your bank account.

The following table shows the combined 2025 tax rate for properties in Clarington:

Property Class Combined Rate (%)
Residential 1.365020%
Multi-Residential 2.415235%
New Multi-Residential 1.486221%
Commercial Occupied, Excess/ Vac. Land 2.637428%
Shopping Centre Occupied, Excess/Vac. Land 2.637428%
Office Buildings-Occupied 2.637428%
Office- Excess Land 2.637428%
Parking Lots 2.637428%
Industrial Occupied, Excess Land / Vacant Land 3.332523%
Large Industrial Occupied, Excess / Vacant Land 3.332523%
Pipeline 2.370057%
Farmlands 0.280654%
Managed Forest 0.341256%

Property taxes are calculated by multiplying this percentage with your current value assessment. For example, the property owner of a residential home assessed at $402,507 would pay $5,494.30 in property tax in 2025.

Final tax rates by year

Municipal Tax Clawback/Capping Rates

There are no 2022 capping adjustments. The Region of Durham has fully exited the capping program.