Treasury is responsible for administration of the Township’s finances. This Department provides accounting and reporting services for the internal use as well as statutory reporting to other government levels. Day-to-day functions include accounts receivable, accounts payable, budget preparation, payroll, money management, etc.

Tax Rates

The Township sets tax rates sufficient to collect taxes to provide funds for local municipal services as well as collect taxes on behalf of the Region and for local School Boards.

To view the tax rates please click below.

2011 Tax Rates

Assessment

Assessment of land, buildings and businesses is carried out by the Municipal Property Assessment Corporation (MPAC), located at 1 St. Paul St., 3rd Floor, St. Catharines. Any questions or to obtain forms regarding the assessment of your property or business should be directed to MPAC at 1-866-296-6722 or through their website, www.mpac.ca.

If you believe your assessment is incorrect, MPAC will further review your assessment through a Request for Reconsideration (RfR).  This is the madnatory first stage of the assessment appeal process for all Residential, Farm and managed Forest property classes.  There is no fee for an RfR and your request must be made before March 31 of the tax year.  If you still disagree with your property assessment you may file a formal appeal with the Assessment Review Board (ARB), a fee based independent tribunal.  The deadline for appeals is March 31 of the current taxation year or 90 days after notice is given by MPAC of the outcome of your RfR application.  To find out more about the appeal process visit ARB's website, www.arb.gov.on.ca or call their toll free number at 1-800-263-3237.

Municipal Taxes

Please read your tax bill correctly. Information regarding your taxes, including due dates, is on your tax bill.

• 1st Tax Due Date - February 24,2012
• 2nd Tax Due Date - April 25,2012
• 3rd Tax Due Date - August,2012
• 4th Tax Due Date - October, 2012

Penalties at the prevailing rate of interest, currently 1.25% per month, will be added to accounts on the first day of default as well as on the first day of each month thereafter. Failure to receive a bill does not excuse a taxpayer from the responsibility for payment of taxes and penalty.

Tax Arrears

Under the Municipal Tax Sales Act, 1990, where any part of municipal real property taxes are outstanding on January 1st, after a 3 year period for improved land and two years for vacant land, the Treasurer may prepare a Tax Arrears Certificate and register it against the title to the land in the appropriate Land Registry Office.

Change of Property Ownership

During the year properties change ownership. Please refer to your Statement of Adjustments and discuss it with your solicitor as to the apportionment of taxes and the responsibility of payments between the two parties involved. The Township of West Lincoln DOES NOT re-issue bills each time an ownership change occurs.

 Water and Wastewater Billing

For all ratepayers on the Municipal water and wastewater system, the Township currently issues quarterly water/wastewater bills. These bills are issued in April, July, October and January. Both water and wastewater charges are comprised of a fixed rate and consumptive rate. The consumptive rate is based on actual water meter readings. Rates are available from the Municipal office upon request, as was as online using the link below

2011 Water Rates

0. Reg 453/07 financial Plan

In 2007, as part of the Municipal Drinking Water Licensing Program, the Ministry of the Enviornment released regulation 453/07 that requires the preparation of a Financial Plan for all Municipal drinking water systems. This Financial Plan includes an analysis of capital and operating costs (present and future), a review of current and future demand versus supply and consideration of available funding sources. The Township of west Lincoln has prepared this Financial Plan in accordance with the regulation and this plan was approved by council in June, 2010. 

The Financial Plan can be viewed online by clicking the link below: 

WL Water Sewer Financial Plan

Checking for Leaks

Please click Checking for Leaks for information on checking for water leaks.

Reducing Water Consumption

Please click Water Conservation for information of reducing water consumption.

Payment of Township Accounts

When making payments for taxes, water, or other accounts, please make cheques payable to The Township of West Lincoln and mail to:

Box 400
Smithville, Ontario
L0R 2A0

To avoid interest and penalty charges, payment of accounts must be received at the Municipal Office on or before the due date.  When mailing a payment, the ratepayer assumes the responsibility for late arrival of payments in this office.  There is a night depository located at the back entrance to the Municipal Office for those who wish to make payments after hours.  Cheques only, NO CASH.

Methods of Payment

The Township offers preauthorized payment plans for water and taxes for the convience of our ratepayers.  Forms are available at the Municipal Office as well as below.  Also offered - PC Banking, Telephone Banking and Debit Machines - contact your financial institution for details.  For more information, please contact the Treasury Department at 905-957-3346.

Treasury Forms

#	Name	Size	Added On	Last Updated On	Downloaded
1	Pre-Authorized Tax Form (View)	73.82 kB	Jul 15, 2010	Jul 15, 2010	577 times
2	Pre-Authorized Water Form (View)	32.43 kB	Jul 15, 2010	Jul 15, 2010	505 times
3	Tenant Water Consent Form (View)	11.83 kB	Jul 15, 2010	Jul 15, 2010	470 times
4	Pre-Authorized Tax Payment Plan (View)	11.69 kB	Jul 15, 2010	Jul 15, 2010	515 times

Budgets and Financials

#	Name	Size	Added On	Last Updated On	Downloaded
1	2007 - 2010 Corporate Strategic Plan Flyer (View)	1.41 MB	Jun 21, 2010	Jun 21, 2010	1334 times
2	Tendering & Purchasing Policy POL-T-01-2010 (View)	43.32 kB	Aug 09, 2010	Aug 09, 2010	419 times
3	Checking for Leaks (View)	12.95 kB	Sep 20, 2011	Sep 20, 2011	181 times
4	Water Conservation (View)	10.96 kB	Sep 20, 2011	Sep 20, 2011	159 times

Corporate Sponsorship

#	Name	Size	Added On	Last Updated On	Downloaded
1	Corporate Sponsorship Policy (View)	10.64 kB	Jan 24, 2012	Jan 24, 2012	61 times
2	Corporate Sponsorship Application (View)	18.69 kB	Jan 24, 2012	Jan 24, 2012	63 times
3	Ad - Applications for Community Sponsorship Funding - 2012 (View)	228.52 kB	Jan 24, 2012	Jan 24, 2012	83 times

 2012

2011

#	Name	Size	Added On	Last Updated On	Downloaded
1	2011 Service Plan (View)	5.2 MB	Mar 03, 2011	Mar 03, 2011	977 times
2	2011 Water Rates (View)	7.17 kB	Mar 08, 2011	Mar 08, 2011	417 times
3	WL Water Sewer Financial Plan (View)	1.23 MB	Apr 21, 2011	Apr 21, 2011	509 times
4	2011 Tax Rates (View)	39.68 kB	Jun 10, 2011	Jun 10, 2011	437 times
5	MTA10-04 (View)	81.39 kB	Nov 02, 2011	Nov 02, 2011	556 times
6	MTA10-05 (View)	70.64 kB	Nov 02, 2011	Nov 02, 2011	374 times
7	MTA10-08 (View)	63.33 kB	Nov 02, 2011	Nov 02, 2011	361 times
8	MTA10-11 (View)	54.02 kB	Nov 02, 2011	Nov 02, 2011	351 times
9	MTA10-14 (View)	70.08 kB	Nov 02, 2011	Nov 02, 2011	361 times
10	MTA10-15 (View)	59.78 kB	Nov 02, 2011	Nov 02, 2011	358 times
11	MTA10-16 (View)	70.7 kB	Nov 02, 2011	Nov 02, 2011	366 times
12	MTA10-19 (View)	73.67 kB	Nov 02, 2011	Nov 02, 2011	388 times
13	MTA10-21 (View)	60.21 kB	Nov 02, 2011	Nov 02, 2011	363 times

 Municipal Performance Measures

 2011

2010

#	Name	Size	Added On	Last Updated On	Downloaded
1	FIR2010 Performance Measures - Schedule 90 (View)	66.83 kB	Sep 23, 2011	Sep 23, 2011	163 times
2	FIR2010 Performance Measures - Schedule 91 (View)	188.56 kB	Sep 23, 2011	Sep 23, 2011	144 times
3	FIR2010 Performance Measures - Schedule 92 (View)	163.77 kB	Sep 23, 2011	Sep 23, 2011	133 times
4	FIR2010 Performance Measures - Schedule 94 (View)	84.72 kB	Sep 23, 2011	Sep 23, 2011	151 times

2008

#	Name	Size	Added On	Last Updated On	Downloaded
1	FIR 2008 Performance Measures - Schedule 90 (View)	27.75 kB	Jan 01, 2008	Mar 18, 2010	406 times
2	FIR 2008 Performance Measures - Schedule 91 (View)	53.51 kB	Jan 01, 2008	Mar 18, 2010	383 times
3	FIR 2008 Performance Measures - Schedule 92 (View)	61.99 kB	Jan 01, 2008	Mar 18, 2010	390 times
4	FIR 2008 Performance Measures - Schedule 94 (View)	36.34 kB	Jan 01, 2008	Mar 18, 2010	378 times

2009

#	Name	Size	Added On	Last Updated On	Downloaded
1	FIR 2009 Performance Measures Schedule 90 (View)	37.1 kB	Oct 15, 2010	Oct 15, 2010	340 times
2	FIR 2009 Performance Measures Schedule 91 (View)	87.69 kB	Oct 15, 2010	Oct 15, 2010	316 times
3	FIR 2009 Performance Measures Schedule 92 (View)	95.04 kB	Oct 15, 2010	Oct 15, 2010	292 times
4	FIR 2009 Performance Measures Schedule 94 (View)	50.02 kB	Oct 15, 2010	Oct 15, 2010	320 times

2007

#	Name	Size	Added On	Last Updated On	Downloaded
1	FIR 2007 Performance Measures - Schedule 90 (View)	33.22 kB	Oct 23, 2008	Mar 18, 2010	366 times
2	FIR 2007 Performance Measures - Schedule 91 (View)	60.49 kB	Oct 23, 2008	Mar 18, 2010	359 times
3	FIR 2007 Performance Measures - Schedule 92 (View)	71.6 kB	Oct 23, 2008	Mar 18, 2010	343 times
4	FIR 2007 Performance Measures - Schedule 94 (View)	46.79 kB	Oct 23, 2008	Mar 18, 2010	346 times

2010

#	Name	Size	Added On	Last Updated On	Downloaded
1	2010 Tax Rates (View)	7.51 kB	May 26, 2010	May 26, 2010	689 times
2	2010 Service Plan (View)	1.04 MB	Jun 01, 2010	Jun 01, 2010	778 times
3	2010 Water Rates (View)	168.89 kB	Nov 11, 2010	Nov 11, 2010	483 times
4	2010 Signed Financial Statements (View)	3.14 MB	Oct 19, 2011	Oct 19, 2011	153 times

2009

#	Name	Size	Added On	Last Updated On	Downloaded
1	2009 Financial Statement (View)	244.78 kB	Oct 22, 2010	Oct 22, 2010	387 times