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Billing Schedule

Interim Tax Billing

  • Interim property tax billing reflects taxes due for the first six months of the year, billed with two payment due dates for all property classes.
  • The due dates are the last Friday of February and the last Friday of April.
  • Interim taxes are based upon 50 percent of the previous year's annual property taxes.

Final Tax Billing

  • Final property tax billing reflects taxes due for the last six months of the year, with two installment due dates for all property classes.
  • The due dates are the last Friday of June and the last Friday of August.
  • Taxes are calculated by multiplying the tax rate by the assessed value of the property.
  • While the Town collects and distributes tax dollars on behalf of the County of Essex and the School Boards, the Town does not determine those rates.
  • The Municipal Property Assessment Corporation (MPAC) determines the assessment value of the property.

Supplementary Tax Billing

  • Supplementary tax bills are issued as a result of assessment changes to your property. These include additions and other improvements or classification changes resulting from changes to the use of the property.
  • For the first 12 months after occupying a newly constructed home, or until the Municipal Property Assessment Corporation (MPAC) is able to complete an assessment of the home, your property tax bills may cover the land only, not the structure.
  • There may be a delay from your occupancy date until you receive a tax bill that includes both the structure and the land.
  • Once the property is assessed, the new homeowner will receive a Property Assessment Notice from MPAC. A supplementary tax bill will follow with taxes covering the structure from the date of occupancy. Residents are strongly encouraged to budget for this billing.
  • If your property taxes are paid by your mortgage company, the Town of LaSalle will forward the bill on your behalf to the mortgage company. Your bill is for your records only.

Late Payment

Failure to receive a tax bill does not exempt the property owner from penalty and interest charges. Penalty is charged at the rate of 1.25% per month on the first day of default and the first of each month thereafter. If you have not received your tax bill, contact the Tax Department at 519-969-7770 ext. 1230, to check the mailing address the municipality has for you as well as to ascertain the dollar amount due on the due date. The onus is on the ratepayer to keep your mailing address up-to-date.

Town staff does not have the authority to waive or alter the penalty and/or interest charges for any reason.

Town Hall hours are Monday to Friday, 8:30 a.m. to 4:30 p.m.

For your convenience a night deposit box is located to the right of the main doors off the customer parking lot of Town Hall.