Tax Notices

• There are four instalments per year for taxes; two instalments for the interim bill and two instalments for the final bill. 

• Interim bills are mailed in January;  final bills are mailed in June.

When property tax is paid on behalf of the owner through a financial institution or mortgage company the interim and final property tax amounts will be sent to them directly. 

Property owners will receive a copy of the final property tax bill for their records only. 

If property owners receive a regular property tax bill or property tax account statement and their mortgage company or financial institution is scheduled to pay the property taxes that bill should be forwarded to the respective organization. 

A Land Apportionment tax bill is generated as a result of dividing/splitting land from the original block/parcel into the newly created parcels, as established by the Municipal Property Assessment Corporation (MPAC). This Apportionment of Land Taxes is a process completed in adherence to Section 356 (Division into parcels) of the Municipal Act, 2001, S.S. 2001, c.25 which permits municipalities to apportion property taxes levied against the original parcel of land amongst the newly created parcels. This process ensures the accurate distribution of property taxes amongst the new parcels of land. It does not result in a reduction or increase of taxes; it simply shares the taxes levied among the new parcels/rolls based on the apportioned value of assessment from MPAC. Town of Lincoln staff are available to assist property owners with any concerns, or to assist with any options to connect with MPAC.

A supplementary tax bill is generated due to an increase in your Current Value Assessment, as established by the Municipal Property Assessment Corporation (MPAC). This increase in your Current Value Assessment results from new construction, an improvement to your property, or a tax class change, as deemed by MPAC. Staff are available to work with property owners to assist with explanations or options to connect with MPAC.

Reminder Notices may be issued intermittently to provide tax payers with a notice of taxes outstanding due to missed instalments

Click here to view our "Where do my Property Taxes go?" Brochure