How to pay property tax

Property tax is paid to the office that sent the bill. British Columbia puts it simply: "You pay your property taxes to the office that sent your property tax notice." In most of Canada that is the municipality. In New Brunswick, "the province collects property tax on behalf of local governments." In rural British Columbia, the Province itself mails the property tax notice.

Due dates are set locally, so they vary. Examples for 2026: - Toronto: six regular instalments, on March 2, April 1, May 1, July 2, August 4 and September 1. - Montréal: two instalments, on March 2 and June 1, 2026. Bills under $300 must be paid in full by the first date. - Calgary and Edmonton: June 30, 2026 (Calgary's due date is the last business day of June). - Winnipeg: "2026 Real and Personal Property Taxes will be due on June 30, 2026." - New Brunswick: May 31 for notices mailed in March. - Halifax: the last working day of April and of October. - Rural British Columbia: July 2.

The bill itself shows the exact dates and amounts. The how to read your property tax bill guide explains where to find them.

When a property has several owners, they share responsibility. British Columbia says "All owners are responsible for any unpaid property taxes" and suggests that only one owner makes the payment.

Most municipalities accept the same core methods.

Online or telephone banking. Add the municipality as a payee and use the account or roll number from the bill as the account number. Toronto says owners "will need your 21 digit assessment roll number". New Brunswick's payee name varies by bank ("PROV NB - PROPERTY TAXES" at RBC, for example) and the account number is the property account number (PAN). Montréal asks for the reference number on the bill, "sans les traits d'union".

Mail. Cheques go to the address on the bill. Toronto accepts post-dated cheques, payable to the Treasurer, City of Toronto, and says payment "must reach our offices by the due date". Calgary uses the Canada Post postmark: it "must be on or before the due date". New Brunswick cheques are payable to the "Minister of Finance and Treasury Board", with the PAN written on the cheque.

In person. Toronto's counters take cash, cheque, money order or debit. New Brunswick accepts payment at any Service New Brunswick location, and Montréal at its Bureaux Accès Montréal.

Credit cards. Most cities do not take them directly. Calgary says "You can't pay your property tax directly to The City with a credit card", and Winnipeg says the same. The Province of British Columbia, for the taxes it collects, says credit cards are not accepted. Some point to third-party services, which charge a fee. New Brunswick lists Pay Simply, noting "This is a third-party service provider that charges a fee for this service."

Payments take time to arrive. Winnipeg warns that a third-party transfer "will typically take place within three to six days."

Many municipalities let owners spread the year's tax over automatic withdrawals from a bank account. In Ontario, the Municipal Act allows by-laws for "alternative instalments and due dates" so that owners can "spread the payment of taxes more evenly over the year."

- Toronto (PTP): "Choose from three instalment plans: 2, 6 or 11 payments per year." Taxes "must be in good standing to qualify." Supplementary and omitted bills, the Vacant Home Tax and some other charges "cannot be paid through this program." - Calgary (TIPP): monthly payments "come out of your bank the first day of every month." "There is no charge to join, and you don't need to re-apply each year." - Edmonton (Monthly Payment Plan): the City says to "Apply before December 15 to join for January 1 and avoid a 2027 service fee". Joining later means paying missed instalments "plus a 2% service fee on the missing payments". - Winnipeg (TIPP): payments are taken "on the first banking day of each month". Joining after January 1 brings "a one-time non-refundable 2% late payment fee" on missed instalments, and a monthly administration fee is included in each payment. - New Brunswick (EPP): "12 equal monthly payments" from March to February, with "no penalties". Applicants must have no taxes owing from previous years and a chequing account at a Canadian financial institution. Applications for 2027 "will be accepted until May 31, 2027."

Montréal's annual bill has two due dates. To pay in more instalments, the City says: "Pour payer en plus de 2 versements, vous devez nous contacter pour établir une entente de paiement", and interest and penalties apply.

Some owners pay property tax through their mortgage. The lender collects an amount with each mortgage payment and pays the municipality.

Calgary explains: "If you pay principal, interest, and taxes (PIT) to a mortgage company or bank, they will collect property tax with each mortgage payment." It adds: "Your mortgage holder must inform The City of Calgary to receive an invoice and pay your taxes."

In Toronto, once a lender is registered on the account, future bills go to the lender. Owners still receive a copy of the final bill for their records. Toronto asks owners to "promptly forward your tax bill/statement" to the lender's office if they receive one. When a lender will stop paying, Toronto says "It is your responsibility to inform the City in writing".

A lender's role has limits. In British Columbia, "If you pay your property taxes through your financial institution, your financial institution will not apply for the home owner grant on your behalf." The home owner grant has to be claimed by the owner or someone with their permission.

New Brunswick's monthly plan is not open to owners whose taxes are "paid automatically through a mortgage company or financial institution".

Unpaid tax attracts penalties or interest once the due date has passed. Rates are set by each municipality or province within the limits of provincial law.

- Ontario: the Municipal Act caps the penalty at "1 1/4 per cent of the amount of taxes due and unpaid", and interest at "1 1/4 per cent each month". - Calgary: "July 1 and Oct. 1: 7% of the unpaid current taxes", then "1% of the tax arrears, applied on the first of every month" after December 31. - Edmonton: 5% on July 1, September 1 and November 1, "for a total annual rate of 15%". - Winnipeg: "penalties at a rate of 2.5% per month", applied on the first of each month. - New Brunswick: "A penalty rate of 0.7591% per month (or 9.50% annually)". - Halifax: "Interest is applied daily to all outstanding taxes at a rate of 15 per cent per annum." - Montréal: late charges are calculated daily at monthly rates of "0,75% (intérêts) et 0,41% (pénalité)". - Rural British Columbia: a 5% penalty on July 3 and an additional 5% on November 1.

Not receiving a bill is not an excuse. Calgary says "Non-receipt of your property tax bill does not exempt you from late payment penalties."

Unpaid taxes stay attached to the property. Halifax notes that "Unpaid taxes are a first lien on the property", and long-overdue taxes can lead to a tax sale.

Filing an assessment appeal does not delay the due date. Winnipeg says owners are "still required to pay your real and personal property tax by the due date even if you have filed an appeal against your property assessment." Calgary says the same, and credits any overpayment to the tax account if a complaint succeeds. Each province has its own appeal process, for example in Alberta and Manitoba.

New owners. Calgary tells buyers: "As the new property owner, you are responsible for paying the property tax." Montréal does not re-issue the annual bill after a sale ("La Ville ne réémet pas de comptes de taxes foncières à la suite d'un transfert de propriété"). Toronto says owners of newly built homes cannot pay until they receive their first bill. Toronto also asks owners who move to update the account number saved in their online banking.

Help paying. Most provinces have deferral programs, grants or credits for eligible owners, such as the B.C. property tax deferment program, the Alberta seniors property tax deferral and the New Brunswick property tax deferral for seniors. In British Columbia, the Province suggests owners who cannot pay in full still claim the home owner grant "to reduce the amount of property taxes you owe". Each program page quotes the official eligibility rules.