Update April 13, 2021 – Notice to Georgina Island Leaseholders

Property Tax Payments

When using online banking, please ensure your property taxes are paid to “Chippewas of Georgina Island First Nation Taxes” and that your lands and leasing payments are paid to “Chippewas of Georgina Island Land Lease”. Do not send your payment to the wrong department or your account may not be credited.

Final property tax notices are mailed July 1, 2021 and emailed to the email distribution list. Payments are due August 1, 2021. Final payments are equal to your 2021 assessed value times your 2021 property tax rates, less interim payment, plus any arrears

Taxes must be paid

  • by online banking payment, by adding “Chippewas of Georgina Island First Nation Taxes” (not Georgina taxes or Chippewas of Georgina Island Land Lease) as a payee on your TD, BNS, BMO, RBC and CIBC online banking web site (account number is the 15 digit roll number
  • by pre­authorized debit payment, by downloading, signing and returning the pre­authorized debit form(link)
  • by mail to the Chippewas of Georgina Island First Nation Tax Administrator, Box N13, RR2 Sutton West, Georgina Island, ON L0E 1R0 by certified cheque or money order; or
  • at the office of the First Nation located at 879 Chief Joseph Snake Road, Georgina Island during normal business hours, by certified cheque or money order.

Certified cheques or money orders shall be made payable to the Chippewas of Georgina Island First Nation

Preauthorized debit payments will be automatically debited on August 1, 2021.

The filing of an assessment appeal does not remove the obligation to pay taxes by the due date.

GIFN 2021 Property Taxes

Why did property tax payments increase in August compared to April?

2021 is Year 3 of GIFN’s 4 year transition plan to phase in property taxes, as set out in our Chippewas of Georgina Island Property Tax Law, 2018.

Instead of implementing full property taxes in Year 1, GIFN decided to adopt a four year transition plan to allow taxpayers with higher assessed values times to adjust to the new property tax system. The transition plan is as follows:

Year 1 – 2019 50% of anticipated rates
Year 2 – 2020 50% of anticipated rates
Year 3 – 2021 75% of anticipated rates
Year 4 – 2022 100% of anticipated rates

However, interim property taxes (due April 1) are 50% of the previous year’s property taxes, so the Year 3 increase is not reflected until the final property taxes (due August 1).

This means that the April payment is 50% of your 2020 property taxes, but only 33% of your 2021 property taxes.

Final (August) property tax payments are calculated as

(2021 property taxes) – (interim April payment) = Final (August) Payment

100%                                             33%                                     67%

Here is an example for a property in the Georgina Island Tax District with the average assessed value of $320,000:

Year Rate Assessed Value Full Year Taxes Interim (April) Payment Final (August) Payment
2020 0.49364% $320,000 $1580 $782 $798
2021 0.72494% $320,000 $2320 $790 $1530

Property taxes will follow a similar profile in 2022, with the August payment representing 67% of taxes due.

In 2023, the transition period will end and rate increases will be limited to a maximum of the national rate of inflation in accordance with FNTC standards. The interim (April) and Final (August) property taxes payments will then be almost equal.

Address Updates

To notify us of any changes to your address, please complete and submit the Change of Address Form
Link to Change of Address Form
Failure to receive your property tax bill does not mean you do not have to pay property taxes.  You are responsible for any amounts that come due and any penalty and interest charged on these amounts.

Annual Property Tax Rates and Local Service Expenditures

There is a 10 business day notification period regarding the proposed annual rates and expenditures laws, from March 1 to March 12, 2021. Leaseholders are invited to provide comments to the GIFN tax administrator via email before the end of the notification period for the consideration of Council.

    1. Chippewas of Georgina Island Rates Law, 2021 Link
    2. Chippewas of Georgina Island expenditure Law, 2021 Link
    3. Notice of Proposed GIFN Annual Rates and Expenditure Laws and local Services Budget 2021 Link

Georgina Island  Tax District
Property Tax Expenditures Information Sheet: Link
Estimate of Property Taxes: Link

Snake and Fox Islands Tax District
Property Tax Expenditures Information Sheet: Link
Estimate of Property Taxes: Link

Assessments & GIFN Assessment Review Board

Property Assessment Notices

The Municipal Property Assessment Corporation (MPAC) has produced the GIFN assessment roll for the 2021 property tax year and issued property tax notices. As in the rest of Ontario, interests in land continue to be valued as of January 1, 2016.  The next province-wide general reassessment in has been postponed and the 2016 valuation date will continue to apply for the 2021 property tax year.

GIFN 2021 Assessment Roll

MPAC is contracted by GIFN to conduct property assessments in accordance with our assessment law and Ontario property assessment rules and procedures. MPAC is an independent, not-for-profit corporation responsible for assessing and classifying more than five million properties across the province. MPAC’s assessors are trained experts in the field of valuation and apply appraisal industry standards and best practices. If you have questions about your property assessment, you may contact MPAC at 1 877 254-4670 or email GIFN@mpac.ca.

Request for Reconsideration:

If you disagree with the assessed value, classification, or tax status of the property, or if there is an error or omission on your Property Assessment Notice, you have the option to file a Request for Reconsideration (RfR) with MPAC, free of charge.

The deadline for filing a RfR is indicated on your assessment notice.

Link to FAQs and Request for Reconsideration Form

If you have questions about the RfR process or would like more information about your property assessment, you may contact MPAC at 1 877 254-4670 or email GIFN@mpac.ca

GIFN Property Tax Administration Email Contact List

GIFN Property Tax Administration is looking to compile an email contact list to be able to provide email communications in addition to postal, website and other communication methods.  This list will only be used for property tax administration purposes and will not be disclosed, sold or licensed to third parties. If you would like to be added to the GIFN Property Tax Administration Email Contact List, please send an email with your contact information to stephanie.bigcanoe@georginaisland.com

GIFN Property Tax and Assessment Laws

The Chippewas of Georgina Island First Nation Property Taxation Law, 2018 and the Chippewas of Georgina Island First Nation Property Assessment Law, 2018 have been approved by the First Nations Tax Commission (FNTC) on July 12, 2018 and came into force July 13, 2018.  GIFN laws are also available on the First Nations Gazette web site www.fng.ca.

GIFN Taxpayer Communication Policy

Introduction to GIFN Property Tax

Calculating Property Taxes

Property taxes are calculated by multiplying the assessed value of your property by the property tax rate.  GIFN property tax rates are established each year in the GIFN annual rates law. There will be a four year transition period to allow taxpayers time to adjust from the $750 annual service fee to assessment based property tax. Details of the transition plan for each tax district are included in the GIFN property tax law.

GIFN Property Tax Administration Calendar – Key Dates

Key Dates 2021

  • January 1 2021 to December 31 2021 – 3rd Year of Property Tax Transition Plan
  • November 1 2020 Assessment Notices mailed
  • February 22 – Tax Arrears Certificates re unpaid 2020 property taxes sent via Registered Mail
  • March 1 to March 12 – Notice period for 2021 annual rates and expenditure laws
  • March 1  – Interim property tax notices mailed
  • April 1 – Interim property tax payment due
  • May 10 – Chief and Council enact annual rates and expenditure laws
  • May  – FNTC law review and approval of annual laws
  • July 1 – Final property tax notices mailed
  • August 1 – Final property tax payments due
  • September 15  – Tax arrears notices mailed
  • November – 2022 Assessment Notices mailed
  • November 22 – Serve Notice of Seizure and Assignment (Tax Sale) on any remaining 2020 debtors

Key Dates 2020

    • January 1 to December 31, 2020 – Second year of GIFN property tax and local services
    • February 25 to March 9, 2020 – Notice period for annual rates and expenditure laws
    • March 1, 2020 – Interim property tax notices mailed
    • April 1, 2020 – Interim property tax payment due, interest and penalties deferred
    • July 6, 2020 – Chief and Council enact annual rates and expenditure laws
    • July 16, 2020 – FNTC law review and approval of annual laws
    • July 22, 2020 – Final property tax notice mailed
    • August 22, 2020 – Final property tax payment due, deferral of interest and penalties on April tax payments ends.
    • November, 2020 – 2021 Assessment Notices mailed

Key Dates 2019

  • January 1 to December 31, 2019 – First year of GIFN property tax and local services
  • March 1, 2019 – Interim property tax notices mailed
  • April 1, 2019 – Interim property tax payment due
  • May 14, 2019 – Chief and Council enact annual rates and expenditure laws
  • May 30, 2019 – FNTC law review and approval of annual laws
  • June 30, 2019 – Final property tax notice mailed
  • August 1, 2019 – Final property tax payment due
  • November 1, 2019 – 2020 Assessment Notices mailed out

Property Tax Administrator

If you have questions about GIFN property tax administration, contact Stephanie Big Canoe at stephanie.bigcanoe@georginaisland.com or (705) 437-1337 ext. 2235 at the GIFN band office.

External Links

First Nations Tax Commission www.fntc.ca
First Nations Gazette www.fng.ca

Please be advised this page is under construction…the links are working but the format will change a bit in the future – Website Admin

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