Property Tax

Property taxes provide municipalities with the funds they need to deliver the programs and services residents depend on each day. 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.). 
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 Tuesday, March 5, 2024 and Monday, May 6, 2024.

Final 2024 tax bills will be mailed in late May, due in two installments, Friday, July 5, 2024 and Thursday, September 5, 2024.

Please note: Unpaid taxes are subject to a penalty of 1.25% that will be added on the day after the due date and on the first day of each month that taxes remain unpaid.

  • Tax bills are issued at the same time every year
  • If you have not received your tax bill, please contact the Tax Department.
  • Failure to receive your tax bill does not exempt you from paying taxes and penalties for late payment.
  • If your tax bill is returned by Canada Post as "undeliverable", Tax Department staff make every attempt to locate a mailing address or update the property ownership information whenever possible and issue a duplicate tax bill.
You may email your tax inquiries to or call 705-759-5290.

User Fee

For official Income Tax Receipts for annual property taxes paid and Property Tax Bill Reprints. a charge of $10 per year, per roll applies. A payment must be made before processing can begin. Requests and payment can be made in person at Central Collections or online at:

Official Property Tax Receipt: The Tax Department will provide a summary report of all payments made for the requested year/property. This type of receipt is typically requested when a property owner is being audited by the Canada Revenue Agency and are unable to locate their receipts, bank statements.

Tax Bill Reprint: The Tax Department will provide a duplicate copy of their Final Bill for the requested year.

NEW: Vacant Home Tax

The City of Sault Ste. Marie is implementing a Vacant Home Tax (VHT) as a measure to address increased housing availability and affordability.  Once the program begins, residents can notify the City of any suspected vacant properties. The focus is on taxing properties that persistently remain vacant and neglected, in which case, if a property remains unoccupied for more than six months, owners will be subject to an annual tax, with the specific rate yet to be determined.

The new tax will take effect on January 1, 2025, based on the 2024 vacancies. A public open house will be held at a later date to solicit community input on the VHT, determine the tax rate that should be applied, and identify potential exemptions.  

Lisa Petrocco
Manager of Taxation

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Civic Centre - Level 2

Our Team