Drummond / North Elmsley

Taxes

Property taxes are the major source of revenue. The base for property taxation is the assessment roll. It defines classes and types of properties which are subject to taxation. The assessment roll comes from the Municipal Property Assessment Corporation [MPAC]. The information included in this roll is then used to determine tax rates and to levy taxes. Tax rates are determined and taxes levied after Council adopts the annual budget of estimated revenues and expenditures.