Property Taxes

MPAC explains how your property taxes are calculated

View this video to learn how your property tax is calculated based on property value.

View MPAC Video
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What is property tax based on? 

Your property tax is based on the value of your property determined by the Provincial Government’s Municipal Property Assessment Corporation (MPAC) and the Municipal tax rate. 

Understanding Your Property Tax Bill

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Understanding Your property Tax Bill graphic

 

Property taxes may change due to one or a combination of these factors:

  • A particular property assessment (market value) changed more or less than the average (set by MPAC)
  • A change in the annual budget or requirements for municipal operations, Regional operations or education and waste management amounts (set by Town, Niagara Region and Province)

Lincoln’s tax bill accounts for three agencies. In addition to the Town of Lincoln's portion of the tax bill, property taxes pay for the delivery of community programs and services by Niagara Region (including waste)  and the school boards. The impact to property taxes is a combination of these three agencies, but Lincoln only controls approximately 1/3 of your tax bill.  

2024 Tax Bill Due Dates

  • February 29, 2024
  • April 30, 2024
  • July 31, 2024
  • September 27, 2024

Your Property Taxes and the Budget

For more information about your property taxes and the budget, visit Speak Up Lincoln.

Where do my property taxes go?

See our 2024 brochure for more information.