Tax billing and account changes

 On this page

  1. Property tax deferral program
  2. Online billing
  3. Due dates
  4. Billing types
  5. Payment methods
  6. Tax account changes and fees

Property tax deferral program

This program gives residents and business an extra 60 days to pay their tax installments. The application deadline was February 28, 2022.

Who is eligible

To apply for a deferral you must:

  1. Be the property owner.
  2. Prove the pandemic has caused a loss of employment, pay reduction, loss of business revenue or closure.
  3. Have paid your property taxes in full up to and including the September 1, 2021 final installment for residential or the October 1, 2021 final instalment for multi-residential/commercial property.
  4. Have not previously used business interruption insurance to pay property taxes.

The property will be ineligible if false information is provided in the application.

When you have to pay

If you are eligible, you must pay your taxes in full by the revised due dates listed here.

Residential properties revised dates
Original due date Revised due date
March 1, 2022 May 2, 2022
May 2, 2022 July 4, 2022
July 4, 2022 September 1, 2022
September 1, 2022 November 1, 2022
Commercial, industrial, and multi-residential properties revised due dates
Original due date Revised due date
March 1, 2022 May 2, 2022
May 2, 2022 July 4, 2022
September 1, 2022 November 1, 2022
October 3, 2022 December 1, 2022

Penalties are charged at the regular rate for each month of deferral. They will only be reversed upon full payment by the revised due dates.

If payment is not received by the revised due date, a penalty will be charged at the regular rate for the entire period the amount is outstanding.

If you receive tax payments from tenants, the deferral must be passed on to them or it will be revoked.

Before you apply

You need the following information to apply:

  • your property roll number – find this on your property tax bill or you can search for it on our Property Tax Calculator.
  • your name as it appears on your taxes
  • an email address

if you would do not have an email address or would like to fill out a PDF copy, call 519-747-8718. You can also email us any time at revenue@waterloo.ca.

Apply now

If your application is approved you will be notified through email.

If you currently pay your property taxes through a pre-authorized payment plan, you will be removed once your application is approved. You will have to submit a new pre-authorized payment plan application in November for the 2023 tax year if you wish to re-enroll.

If approved and your mortgage company pays your property taxes, you must tell your financial institution to delay payments.

An overall cap of $10 million per installment due date will be set to ensure the City of Waterloo is able to continue to meet its cash flow needs. Once this cap is exceeded, no further applications will be considered.


Online billing

We are aware that Canada Post will shut down epost at the end of 2022. Account holders will be notified of an alternate online billing service that will launch later this year.


Due dates

For property owners that don’t submit taxes through a mortgage company, the upcoming due dates apply. If you pay through your mortgage and receive a tax bill, please forward it to your mortgage company.

Payment type Property Type First installment Second installment
2022 interim Residential/multi-residential/commercial March 1, 2022 May 2, 2022
2022 final Residential July 4, 2022 September 1, 2022
2022 final Multi-residential/commercial September 1, 2022 October 3, 2022


Billing types

Interim bills

Interim bills cover taxes due for the first six months of a year, paid in two instalments. Bills are mailed out in February with payments due in March and May.

Amounts are estimated based on 50 percent of the previous year's property taxes.

Final bills

Final bills cover taxes due for the last six months of a year, paid in two instalments. Bills are mailed out in June, with payments due in July and September.

Final bills are calculated using the current year's assessment and tax rate, less your interim bill.

Supplementary and omitted tax bills (for newly built or renovated homes)

Supplementary and omitted tax bills are issued throughout the year to owners of newly built or significantly altered properties.

To determine what property 'change events' may trigger new tax bills, visit the the Municipal Property Assessment Corporation (MPAC) website.

Billing process 
  1. You will receive a Property Assessment Change Notice from MPAC with the supplementary and/or omitted assessment value.
  2. A supplementary/omitted tax bill(s) will be issued by the city. The effective dates on the bill could be from date of occupancy or date of purchase.
  3. Bills are calculated by multiplying the supplementary and/or omitted assessment value by the tax rate for the applicable tax year.
  4. If you own a new property, the first regular tax bill you receive from the city may only be for the portion relating to land value. You should expect a supplementary and/or omitted bill for the structure to follow.

It is your responsibility to ensure that the City of Waterloo tax office has up to date mailing information.

Paying your bill

If your mortgage payment includes taxes, please forward the supplementary bill to your mortgage company.

If you are currently enrolled for pre-authorized payments, supplementary and/or omitted tax bills will not be paid from your financial institution account. Payment for supplementary bills may be made by online or mobile banking, by mail, or in person and must be received by the due date.

If you receive supplementary/omitted tax bills and you did not own the home during this time, please forward the bills to your lawyer to arrange for payment.


Payment methods

Pre-authorized payments

Using this plan we automatically withdraw scheduled tax payments from your bank account. The deadline to apply for a current tax year is September 15. Full details are on the pre-authorized tax billing application form.

Download application form (PDF)

Completed form and void cheque can be submitted in person at the revenue counter or in the deposit boxes at city hall, by fax at 519-747-8760, by email to preauthorized@waterloo.ca, or by mail to:

Revenue Services
City of Waterloo
100 Regina Street South
PO Box 337, Station Waterloo
Waterloo, ON N2J 4A8

To cancel a pre-authorized payment or change your banking information, download and submit a cancellation/change form (PDF).

In person

During business hours visit the revenue counter at city hall or front desk at the Waterloo Service Centre. Cash, cheque and debit are accepted. Please bring your entire tax bill with you.

You can also drop off a payment at any time in a secure box at the William Street entrance of city hall. Only cheques payable to the City of Waterloo are accepted. Please do not use cash. Other tips if paying by this method:

  • Write your roll number on the back of your cheques

  • Include a payment stub from your bill

  • Include a self-addressed, stamped envelope if you would like a receipt

By mail 

Write your tax roll number on the back of a cheque (payable to the City of Waterloo), include the bottom portion of your invoice and send to:

Revenue Services
City of Waterloo
100 Regina Street South
PO Box 337, Station Waterloo
Waterloo, ON N2J 4A8

Include a self-addressed, stamped envelope if you would like a receipt. Do not send cash.

Online or telephone banking

When paying using online or telephone banking, we recommend paying at least three business days before the due date. Most banks can schedule payments ahead of time.

The payee name can vary depending on the bank. The most common are “City of Waterloo Taxes” and “Waterloo Ontario Taxes”

Use your 15-digit tax roll number as the account number. Do not leave any spaces or decimal points between the numbers (012345678910000, for example). Contact your bank if you need assistance.


Tax account changes and fees

If a property owner moves, sells a property, or dies, account changes may be necessary.

Change of address

To have property tax bills sent to a different address, download a notice of mailing address change form (PDF). 

Completed forms can be submitted by fax at 519-747-8760, by email to revenue@waterloo.ca, or by mail to:

Revenue Services
City of Waterloo
100 Regina Street South
PO Box 337, Station Waterloo
Waterloo, ON N2J 4A8

Failure to redirect your tax bills or advise of a change in mailing address, could result in a penalty and interest charges of 1.25% per month on overdue tax accounts.

Change of ownership

To change ownership information on a property, follow the document submission requirements based on the reason for the change:
  • death of a spouse or other registered owner: copy of registered document (i.e. survivorship application) transferring title, as provided by your lawyer

  • property conveyed by court order in divorce or civil action: copy of registered document transferring title, as provided by your lawyer

  • name change (personal): copy of a registered document changing name and a copy of the registered document transferring title in your new name as provided by your lawyer
  • addition of property owner(s): copy of registered document transferring title, as provided by your lawyer
  • purchased property: copy of registered Land Transfer Tax Affidavit, or other registered document transferring title, as provided by your lawyer
  • legal name change (corporate): copy of updated Corporate Profile or registered Articles of Amendment

The information can be submitted by:

City of Waterloo Revenue Services
100 Regina Street South
PO Box 337, Station Waterloo
Waterloo, ON N2J 4A8

Fees

The following fees are associated with property tax services:

Service Fee
Non-Sufficient Funds (NSF) Charge $35.35
Add arrears to tax account fee $35.35
Tax bill reprint (first reprint free for current year) $5.10
Statement of Account for Owner of Property $7.65
Statement of Account for Owner of Property - detail (current and two prior years) $20.20
Tax certificate - regular $65.00
Tax certificate - rush $85.00
Tax payment confirmation letter (per year) $25.25
Tax payment confirmation letter for mortgage companies (per year) $25.25
Title search fee $30.30
Residential apportionment fee $185.85
Commercial apportionment fee $626.20
Execution of extension agreement $621.15
Refund of Payment processing fee $25.25
Transfer of Payment (between accounts - first one free) $15.15

For questions about your account, call us Monday to Friday, 8:30 a.m. to 4:30 p.m. at 519-747-8718 or TTY 1-866-786-3941. You can also email us any time at revenue@waterloo.ca.