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.
Tax Contact Details:
For Property Tax inquires This email address is being protected from spambots. You need JavaScript enabled to view it.
For Tax Certificates This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone 613-267-6500 Ext. 242
| 2025 Interim Instalments are due | 2025 Final Instalments are due |
|---|---|
| February 28 | July 31 |
| April 30 | September 29 |
Property tax billing occurs twice per year. Interim billing is sent out in February with instalment payments due at the end of February and April. Final billing is sent out in July with instalment payments due at the end of July and September.
For permanent and seasonal dwellings, add $210.00 for garbage and recycling pick-up.The garbage and recycling pickup charge is included in the Final Tax Billing.
Tax accounts in arrears any part of two years are now subject to Tax Registration as a means of collection. Please contact the tax department to make payment arrangements.
Tax Calculation
Taxes are calculated using the following formula:
Assessment x Tax Rate = Taxes
Tax Payments may be made by any of the following methods:
By Telephone/Internet Banking bill payment service through any of the Chartered Banks. To pay through internet banking, you have to use your roll number as your account. You can only use 15 digits, e.g. 919 000 00000 0000. You would log onto your bank site and query Drummond N or North be sure it ends in Taxes, it all depends how each bank sets up the payee. If you have any further questions please call the Township office and ask for Janet George or Angela Millar.
After Hours payments may be dropped off in the Mail Slot at the Township Office. (Please, no cash in the mail slot)
Pre-Authorized Monthly or Installment Payments - Print the form from our webpage. Fill out the form recording your Roll number. Attach a copy of a voided cheque or a printout from the bank and mail to the Township Office. We must receive the information before the 8th of the month as the payments are submitted to the bank on the 10th of the month and released on the 15th. Plans with a 1st of the month due date, are sent up to the bank 5 business days before the due. Normally the preauthorized monthly plan starts in November of each year based on 11 payments with a final payment the following October to clear the balance. You may still get on the plan later in the year but your monthly payments will be higher. The Installment preauthorized payment plan is also available; please submit the same form with your banking information. Payments are made in four installments which are the tax due dates on your tax bill. Please contact the office if you have any questions on how to fill out these forms.
You are responsible for any late payment penalties. Notice of Arrears due dates are upon receipt of the notice. Late payment penalties are applied on or about the 1st of each month.
Please be sure we have an updated mailing address. Canada Post no longer delivers to a RR # alone. Address changes must be in writing by regular mail, or by email.
Janet George, Tax Collector
613-267-6500 ext. 242
This email address is being protected from spambots. You need JavaScript enabled to view it.
Change of Address Form or Request to Discontinue Preauthorized Payments
It is the property owner’s responsibility to notify the Township Office of any changes. A change of address form is available by clicking here or a request to discontinue preauthorized payments form is available by clicking here. You can also contact the Township Office to request the above forms by email, fax or mail. As a security feature, the signature of the property owner is required for the office to process any such changes.
Property taxes are levied by the Township which provides the main source of revenue to deliver services supplied by the municipality. In addition to collecting its own taxes, the Township is also responsible for levying and collecting education taxes on behalf of the Province of Ontario, which are distributed to school boards located in the Township, as well as on behalf of the County of Lanark.
How Property Taxes are Calculated
To help provide clarity for property owners on how property taxes are calculated, including the link between property assessment, municipal service costs and required tax dollars, watch MPAC’s helpful and informative video.
When you receive your Property Assessment Notice, review it. No further action is required on your part unless you have questions or you disagree with your assessed value and/or classification.
Do you have questions about your Property Assessment Notice? Visit aboutmyproperty.ca or contact the Municipal Property Assessment Corporation (MPAC) Customer Contact Centre at 1-866-296-MPAC (6722), or 1-877-889-MPAC (6722).
If you would like to learn more about how MPAC assessed your property and compare it to others in your neighbourhood, visit aboutmyproperty.ca. You can also review market trends for your municipality and file a Request for Reconsideration. Your unique Roll Number and Access Key are included on your Property Assessment Notice.
| Property Class | RTC | 2025 Final Tax Rate includes: Municipal, County, Education | 2024 Final Tax Rate includes: Municipal, County, Education |
|---|---|---|---|
| Residential | RTEP/RTES/RTFP/RTFS | 0.01016244 + Local Charge $210.00 | 0.00976819 + Local Charge $210.00 |
| Commercial | CTN | 0.02470897 | 0.02398239 |
| Commercial Vacant | CUN | 0.02470897 | 0.02398239 |
| Industrial | ITN | 0.03065418 | 0.02965609 |
| Pipeline | PTN | 0.02612743 | 0.02533608 |
| Farmland | FTEP/FTES/FTFP/FTFS | 0.00254061 | 0.00244205 |



Form 6
SALE OF LAND BY PUBLIC TENDER
Municipal Act, 2001
Ontario Regulation 181/03, Municipal Tax Sale Rules
SALE OF LAND BY PUBLIC TENDER
The Corporation of the Township of Drummond/North Elmsley
Take Notice that tenders are invited for the purchase of the lands described below and will be received until 3:00 p.m. local time on November 27, 2025, at the Drummond/North Elmsley Township Office, 310 Port Elmsley Road, Perth Ontario.
The tenders will then be opened in public on the same day as soon as possible after 3:00 p.m. at the Drummond/North Elmsley Township Office, 310 Port Elmsley Road, Perth.
Description of Lands:
- Roll No. 09 19 908 010 00250 0000; CARROLL RD., DRUMMOND/NORTH ELMSLEY; PIN 05235-0180 (LT); PT LT 1 CON 5 NORTH ELMSLEY AS IN NE4714; S/T NE5435; TOWNSHIP OF DRUMMOND/NORTH ELMSLEY; File No. 24-01
According to the last returned assessment roll, the assessed value of the land is $28,000
Minimum tender amount: $8,134.79 CANCELLED -
Roll No. 09 19 919 025 30517 0000; DRUMMOND/NORTH ELMSLEY; PIN 05310-0195 (LT); PT S PT LT 26 CON 8 DRUMMOND PT 14, 27R2879, S/T RS96327, T/W RS130051; DRUMMOND-N ELMSLEY; File No. 24-02
According to the last returned assessment roll, the assessed value of the land is $51,000
Minimum tender amount: $14,752.08 -
Roll No. 09 19 919 010 19900 0000; 16918 HIGHWAY 7, PERTH; PIN 05171-0051 (LT); PT LT 4 CON 3 DRUMMOND PT 1, 27R200; S/T RS22893; TWP OF DRUMM/N ELMSLEY; File No. 24-03
According to the last returned assessment roll, the assessed value of the land is $118,000
Minimum tender amount: $14,626.42 - Roll No. 09 19 919 010 20000 0000; 16904-16914 HIGHWAY 7, PERTH; PIN 05171-0046 (LT); PT LT 4 CON 3 DRUMMOND PT 1, 27R1442 & PT 2 & 3, 27R200; TWP OF DRUMM/N ELMSLEY; File No. 24-06According to the last returned assessment roll, the assessed value of the land is $187,000
Minimum tender amount: $76,429.18
Tenders must be submitted in the prescribed form and must be accompanied by a deposit of at least 20 per cent of the tender amount, which deposit shall be made by way of a certified cheque/bank draft/ money order payable to the municipality.
Except as follows, the municipality makes no representation regarding the title to, availability of road access, any environmental contamination or any other matters relating to the lands to be sold. Responsibility for ascertaining these matters rests with the potential purchasers. The assessed value, according to the last returned assessment roll, may or may not be representative of the current market value of the property.
Pursuant to the Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235 (the “Act”), effective January 1, 2023, it is prohibited for a non-Canadian to purchase, directly or indirectly, any residential property, as those terms are defined in the legislation. Contraventions of the Act are punishable by a fine, and offending purchasers may be ordered to sell the residential property.
The municipality assumes no responsibility whatsoever for ensuring bidders/tenderers comply with the Act and makes no representations regarding same. Prospective bidders/tenderers are solely responsible for ensuring compliance with the Act and are advised to seek legal advice before participating in this sale.
Transfers of properties that contain at least one and not more than six single family residences and are transferred to non-residents of Canada or foreign entities, are subject to the Province’s Non-Resident Speculation Tax (NRST).
This sale is governed by the Municipal Act, 2001 and the Municipal Tax Sales Rules made under that Act. The successful purchaser will be required to pay the amount tendered plus accumulated taxes and any taxes that may be applicable, such as a land transfer tax and HST.
TAKE NOTICE: Where a refund is claimed by a qualifying first-time Homebuyer under the Land Transfer Tax Act, the Municipality requires the purchaser to retain legal counsel to complete the transfer.
The municipality has no obligation to provide vacant possession to the successful purchaser.
A copy of the prescribed form of tender is available on the website of the Government of Ontario Central Forms Repository under the listing for the Ministry of Municipal Affairs.
For further information regarding this sale and a copy of the prescribed form of tender, visit: www.OntarioTaxSales.ca or if no internet access available, contact:
Janet George, Tax Collector
The Corporation of the Township of Drummond/North Elmsley
310 Port Elmsley Road Perth ON K7H 3C7
(613) 267-6500 Ext. 242
This email address is being protected from spambots. You need JavaScript enabled to view it.
