Property Taxation

The County of Lambton is comprised of an "upper-tier" and a "lower-tier". The upper-tier is the County government itself, while the lower-tier is comprised of eleven "lower tier" or "local" municipalities.

The local municipalities are responsible for property tax billings and collection of taxes on behalf of themselves, the County government and the Province (education taxes). They determine how many and when installments are to be paid and handle the processing of all adjustments, supplementary billings and write-offs affecting individual accounts.

The County government is responsible for the setting of general property tax policy. This involves setting tax ratios (the difference in rate paid by different classes of property), treatment of property used by charitable and like organizations, tax deferral and administration of Provincial 5% "tax cap" legislation.

There are two other entities that impact property taxation. The first is the Province of Ontario that sets the education tax rate used to fund the operation of the County of Lambton's separate and public school systems. The second is the Municipal Property Assessment Corporation (M.P.A.C.), which is an independent third party with the responsibility of determining the value for tax purposes of all properties in the Province of Ontario.

If you have a question about your property tax billings, please contact your respective municipal government:

Brooke-Alvinston - 519 898-2173
Dawn-Euphemia - 519 692-5148
Enniskillen - 519 882-2490
Lambton Shores - 519 786-2335
Oil Springs - 519 834-2939
Petrolia- 519 882-2350
Plympton-Wyoming- 519 845-3939
Point Edward- 519 337-3021
Sarnia- 519 332-0330
St. Clair - 519 867-2021
Warwick - 519 849-3926