Understand your Tax Bill

A separate tax rate is established for each property class by the three levels of taxation that make up your property tax bill.

Municipal Rate

The municipal tax rate is determined based on the total funding required for The Nation Municipality to deliver municipal services and programs. This includes services such as roads, emergency services, recreation facilities, libraries, and other local infrastructure. The rate is calculated using the Municipality’s budget and the total assessed value of all properties within the municipality.

County Rate

The United Counties of Prescott and Russell establishes a county tax rate to fund regional services that benefit all municipalities within the Counties. These services include programs such as paramedic services, long-term care, social services, and regional infrastructure.

Education Rate

The education tax rate is set by the Province of Ontario to support the publicly funded education system. All property owners contribute to education funding through their municipal property taxes, even if they do not have children attending school.

2025 Tax Rates

Service charges are applied annually on a per-property basis and are included on the property tax bill.

Environmental Charge

This amount covers a variety of environmental services including weekly household waste collection, annual large item collection, hazardous waste collection, dog waste bins, and mattress collection, to name a few. It also includes an amount transferred to reserve to cover expenses of the landfills. 

Fire Services Charge

This amount secures sufficient reserves for fire services capital expenditures, ensuring adequate service levels and compliance with provincial equipment standards and safety guidelines.

2026 Service Charges

Any unpaid municipal charges as of July 1 will be added to your final tax bill. This may include charges related to underground drainage, municipal drains, landfill tipping fees, water and sewer construction, or other municipal service charges.

Supplementary property tax bills may be issued when changes to a property’s assessment occur. This may happen if: 

• The property assessment was not completed when the assessment roll was prepared.
• A new building has recently been constructed. 
• A newly constructed building has become occupied.
• A property that was previously not taxable becomes taxable.

Overdue property tax accounts are subject to a penalty of 1.25% per month. This penalty is applied on the first day of each month and continues until the outstanding balance is paid in full. To avoid penalties and interest charges, payments must be received by the due date. 

Not receiving a tax bill does not remove your responsibility to make the payment or any late payment penalties. 

Returned Payments 

A $20 fee will be applied to any payment returned due to insufficient funds.