City of Hamilton Property Tax: Due Dates, Payments, and Deferrals

Property tax in Hamilton, Ontario is billed in four installments — due at the end of February, April, June, and September — and is calculated by multiplying your property’s MPAC-assessed value by the combined municipal and provincial education tax rate set each year. Miss a due date and the city adds a 1.25% penalty immediately, plus 1.25% interest each month the balance stays unpaid.¹

How Your Bill Is Calculated

Every property tax bill in Hamilton starts with an assessed value from the Municipal Property Assessment Corporation (MPAC). MPAC estimates what your home would sell for on the open market by analyzing sales of comparable properties nearby.²

Here is the wrinkle most Hamilton homeowners miss. Ontario’s province-wide reassessment has been postponed repeatedly since 2020, so assessments for the 2026 tax year are still based on what your property was worth on January 1, 2016.³ Your assessed value may not track today’s market at all.

The city then multiplies that assessed value by a combined tax rate. The rate has two parts: a municipal portion that funds city services, set by council through the annual budget, and a provincial education portion set by the province. A home assessed at $400,000 owes $400,000 multiplied by whatever combined rate council approves for that year.⁴

Due Dates and the Two Billing Cycles

Hamilton splits the annual tax into two bills, each with two installments. Four payments across the year, not one lump sum.

The interim bill is mailed in early February and covers roughly the first half of the year. Because council usually hasn’t finalized the current year’s budget yet, the interim amount is calculated as a percentage of last year’s total taxes. Its two installments are due on the last business day of February and the last business day of April.¹

The final bill arrives in early June and uses the actual rates council approved for the year. Any gap between what the interim bill collected and what you actually owe is reconciled here. The two final installments are due on the last business day of June and the last business day of September.⁴

If Your Mortgage Lender Pays Your Taxes

If your mortgage includes property taxes, the city sends the bill to your lender, who pays it from the tax account funded by your monthly mortgage payment. Verify the payment landed by checking with the city’s tax office, especially after a servicer transfer. Mix-ups during those transfers are one of the most common reasons an escrowed tax bill goes unpaid.

Ways to Pay

You need your property tax roll number to make any payment. It appears on your tax bill along with a 7-digit access code unique to your property.⁵ If you’ve lost the bill, call the Taxation Division for a replacement before your due date.

Online Banking

Add the City of Hamilton as a payee in your bank’s website or app. Most banks list it as “Hamilton (City) – Taxes.” Enter your roll number as the account identifier so the payment posts to the correct property.⁶ Allow three to five business days for processing and confirm the withdrawal on your statement.

Mail or In Person

You can mail a cheque with the remittance stub from your bill to the Taxation Division at 71 Main Street West, or pay in person at City Hall or any Municipal Service Centre.⁷ Always include the remittance stub so the payment is credited to the right account.

Pre-Authorized Payment Plans

The city can withdraw payments automatically so you never miss a deadline. Monthly plans spread the cost across 10 or 12 withdrawals per year, with your choice of the 1st or 15th of each month. There is also an installment plan that withdraws on each of the four due dates, and a separate 12-month arrears plan for accounts already behind (penalties and interest keep accruing until the arrears are cleared).⁷

Your taxes generally have to be current to enroll (the arrears plan is the exception). Submit the application by mail to the Taxation Division or in person at City Hall. Once you’re on a plan, it renews automatically each year until you cancel in writing with at least two weeks’ notice.⁷

What Late Payment Costs

Miss a due date and the city adds a 1.25% penalty the first day the amount is overdue. Interest of 1.25% per month (15% per year) then accrues on the outstanding balance on the first day of each calendar month until it’s paid off.¹

The math compounds fast. A $3,000 overdue balance picks up $37.50 in penalty on day one, another $37.50 on the first of the next month, and so on. The city does not waive penalties for late mail or banking delays, so paying a few days early is worth the peace of mind.

If You Disagree With Your Assessment

If MPAC’s assessed value looks too high, you have a formal path to challenge it. It is worth pursuing when comparable homes in your neighbourhood have sold for meaningfully less than MPAC says yours is worth, or when your property record contains an error (wrong square footage, a basement counted as finished when it isn’t, and the like).

Request for Reconsideration

For residential properties, the first step is a Request for Reconsideration (RfR) filed directly with MPAC, either online through the AboutMyProperty portal or by mail. Each year’s deadline is printed on your Property Assessment Notice. Gather your evidence first — recent sale prices for similar nearby properties are the strongest support. MPAC typically responds within 180 days and can extend that by up to 60 additional days.⁸

Appeal to the Assessment Review Board

If MPAC’s answer doesn’t resolve the issue, you can escalate to the Assessment Review Board (ARB). Residential owners cannot skip the RfR step. You have 90 days from the date MPAC notifies you of the RfR outcome to file the appeal online and pay the fee.⁹

The ARB then sets a schedule that includes a mandatory meeting between you, MPAC, and the municipality. Many disputes settle at that meeting. If no agreement is reached, the ARB schedules a formal hearing, and all evidence must be filed by the deadline in the schedule.⁹

Deferral Programs for Seniors and People With Disabilities

Hamilton runs two deferral programs for owners on fixed incomes. Neither erases your taxes, but both let eligible homeowners postpone payment.

Deferral of the Tax Increase

This program lets you defer only the annual tax increase — the difference between this year’s taxes and last year’s. To qualify for the 2025 taxation year, all of the following must apply:

You or your spouse is at least 65 (born 1959 or earlier), or receiving Ontario Disability Support Program (ODSP) benefits, the disability portion of the Guaranteed Income Supplement (GIS), or CPP disability.
Combined household income is $43,704 or less, based on line 15000 of the CRA Notice of Assessment.
You or your spouse owns and occupies the property as your principal residence and has owned it for at least one year before applying.

Applications are accepted any time during the year, up to the last day of February of the following year.¹⁰

Full Deferral of Tax

The full deferral covers the entire year’s tax levy. For the 2026 taxation year the criteria are similar, with updated thresholds:

You or your spouse is at least 65 (born 1960 or earlier), or receiving ODSP, GIS disability, or CPP disability benefits.
Combined income of all registered owners and spouses is $44,568 or less.
Same principal-residence and one-year ownership requirements as the partial deferral.

The deadline is the last day of September of the current taxation year. Both programs require your CRA Notice of Assessment as proof of income.¹⁰

What Happens if Taxes Stay Unpaid

Penalties and interest are only the start. If the balance stays unpaid long enough, the city can sell your home. Ontario’s Municipal Act sets out the escalation and Hamilton follows it.

When taxes are still owed on January 1 of the second year after they were due, the city treasurer can register a tax arrears certificate against your title at the land registry office. That certificate is formal notice that the property will be sold at a public tax sale if the full cancellation price is not paid within one year.¹¹

The cancellation price is more than the overdue taxes. It includes all current taxes, accumulated interest and penalties, and the municipality’s legal and administrative costs tied to the sale.¹¹ By that stage the total is usually far above the original unpaid amount.

If the one-year redemption period passes without payment, the municipality can sell the property by public auction or tender. The practical timeline from first missed payment to tax sale is about three years, but the compounding damage starts immediately. If you’re falling behind, contact the Taxation Division early: the pre-authorized arrears plan exists for exactly this situation.

1
City of Hamilton. Property Tax Due Dates and Penalties
2
City of Hamilton. Property Assessment
3
Municipal Property Assessment Corporation. The Assessment Cycle
4
City of Hamilton. Property Taxes
5
City of Hamilton. eBilling for Property Tax
6
City of Hamilton. Registering for Online Payments With the Banks
7
City of Hamilton. Pay Your Property Tax
8
Municipal Property Assessment Corporation. How to File a Request for Reconsideration (RfR)
9
Municipal Property Assessment Corporation. How to File an Appeal
10
City of Hamilton. Tax Assistance Programs
11
Government of Ontario. Municipal Act 2001 SO 2001 c 25