Highlights

Finance Department Responsibilities

The Treasurer is responsible for the financial management of the Nation Municipality on behalf of the Municipal Council, as well as the financial management of the municipality’s associated accounts. The Finance Department conducts its operations according to the laws and legislation set out by Council and by the Province of Ontario. The municipality’s fiscal year runs from January 1st to December 31st.

Property Taxes

House sale icon with dollar sign

Tax Rates

Taxes, also called "municipal taxes", is the amount levied by the municipality on the properties within its territories. Taxes per property is determined by multiplying the tax rate determined by Council with the property assessment, as determined by MPAC.

To view the established tax rate per year, please click on one of the following:

To view a tax rate for a previous year, please contact the treasurer.

Woman using calculator and laptop pc at home

Property Tax Bill

Property tax bills are mailed out twice a year and are payable in four installments due at the end of March, May, August, and October.

Understanding Your Tax Bill

The amount of your property tax bill is based on four factors:

  1. The assessment, or assessed value, of your property is determined by the Municipal Property Assessment Corporation (MPAC), an independent, not-for-profit corporation funded by all Ontario municipalities.
  2. The municipal tax rate on your property tax bill is established by the Nation Municipality’s Municipal Council.
  3. The education rate is established by the province of Ontario.
  4. The county rate is established by the United Counties of Prescott and Russell.

Due Dates

Property tax bills are mailed out twice a year and are payable in four installments due at the end of March, May, August, and October.

Late Payment Penalty and Additional Fees:

  • If you require a receipt: If you require a receipt, please return the entire bill along with your payment.
  • Late payment reminder notices: Reminders are issued periodically.
  • Returned payment: A fee of $20.00 applies for insufficient funds.
  • Late payment penalty: Partial payments are applied first toward the outstanding interest and penalty (late fee of current year), then to the oldest outstanding taxes. A penalty of 1.25% for late payment is applied on the first day of each month.

Special Fees

  • Garbage and recycling: This amount covers fees for curbside pickup and disposal.
  • Water and sewer maintenance: Any unpaid amounts from the previous year’s consumption will be added to your interim tax bill.
  • Underground drainage, municipal drains, tipping fees, water and sewer construction, and any other related fees: All unpaid amounts as of July 1st will be added to your final tax bill.

Additional or Supplementary Taxes

Additional or supplementary property tax bills may be sent under the following circumstances:

  • If the property assessment on a given property was not completed at the time the assessment rolls were prepared
  • If construction of a new building has just been completed
  • If a newly-constructed building has just become occupied, AND
  • If a property that was not previously taxable has become taxable
Cheerful family packing moving boxes.

Change of Ownership

Moving in to The Nation or a new home? Call us to find out about your next property tax bill at 613-764-5444.

Moving out?

Send the bill to the new owner or return it to the municipal office, indicating to whom the transfer of title has been made. Please advise the municipal office and MPAC in writing of address changes. Failure to receive a property tax bill will not invalidate penalty and interest charges.

Sale of Property as a Result of Tax Arrears

Properties or land for sale as a result of tax arrears are posted under this tab. You may also visit The Ontario Gazette for listings of this type.

Glossary

Special Fees

FOC Sewer/Égout   –   Sewer Fournier Construction Sewer

GARBAGE/DÉCHET –  Garbage and Recycling

LIC W&S/E&E –  Water and Sewer Limoges Industrial Park Water and Sewer Construction

LSC SEWER/ÉGOUT –  Sewer Limoges Sewer Construction

LWC WATER/EAU –  Water Limoges Water Construction

MDM MUN DRAIN –  Municipal Drain Maintenance

OAC ADMIN –  Accounts receivable

STIC WATER/EAU –  Water St-Isidore Water Construction

UTILITY/SERVICE –  Water/sewer maintenance

Tax Class Description

C –  Commercial

F –  Farmland

I –  Industrial

J –  Industrial (new construction)

L –  Large Industrial

M –  Multi-residential

P –  Pipelines

R –  Residential

S –  Shopping Centre

T –  Managed Forest

X –  Commercial (new construction)

Type of Property

T –  Taxable Full

U –  Excess Land

X –  Undeveloped Land

School Support

A – French Public

C –  French Separate

N –  No support

P –  English Public

S –  English Separate

Example : R T P

(Tax Class) Residential

(Type of Property) Taxable Full

(School Support) English Public

How Your Property Tax is 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 new video.

Tax Certificates

Please allow 24 to 72 hours following receipt of your tax certificate request.

Logo de budget

Budgets and Financial Statements

This section allows you to consult The Nation's budgets and financial statements

Asset Management Plans

This section allows you to consult The Nation's Asset Management Plans

Asset Management Plans

2022

 

Utilities

Photo of the Limoges water treatment plant

Understanding and Paying Your Utility Bill

Residents will be invoiced on a quarterly basis payable on the last business day of: January, April, July, and October.

Sewer Services

Sewer Services :

The maintenance fee is $573.60 per equivalent unit for 2024 and will be invoiced in four installments of $143.40.

Wastewater operations are managed by employees of the Nation Municipality. Operators of wastewater systems remove harmful pollutants from domestic liquid waste and allow water to return to the environment safely and according to the standards of Ontario’s Ministry of the Environment and Climate Change.

  • Fournier
    The village of Fournier has a community septic field.
  • St-Isidore
    The village of St-Isidore has a wastewater lagoon located on Bourgon Road.
  • Limoges
    The village of Limoges and the Forest Park region share a wastewater lagoon located on County Road 500.

St-Albert
The village of St-Albert has a wastewater lagoon located on County Road 400.

Water Services

Limoges Water
wpDataTable with provided ID not found!

A fee of $0.21 per cubic meter (m3) will be charged if you only pay for one service.

Limoges Drinking Water System
The Limoges Drinking Water system has approximately 1611 service connections servicing a population of approximately 4028. The water is sourced from two groundwater wells located on Russland Road in the Township of Russell.
The Limoges Drinking Water System consists of two (2) groundwater production wells, one (1) drinking water treatment plant, one (1) pumping station and a storage reservoir. The treatment process includes aeration, potassium permanganate system, coagulation/flocculation/sedimentation, filtration, chlorination (disinfection), water reservoir and pumping station and chloramination (residual disinfection). The distribution network services the Village of Limoges, Le Baron Estates, Forest Park, Rue du Castor and the Ben Tardiff Mobile Home Park, as well as Limoges Industrial Park, Calypso Water Park, and surrounding area.

 

St-Isidore Water
wpDataTable with provided ID not found!

St-Isidore Distribution System
The St-Isidore Distribution System has approximately 395 service connections servicing a population of approximately 977. The water is provided by the Alfred/Lefaivre Drinking System.
The St-Isidore Distribution System consists of one (1) secondary disinfection system, one (1) booster pumping station, one (1) storage reservoir, one (1) elevated storage tank and a system of conduit pipes.

Unpaid Amounts

All unpaid amounts from the previous year’s consumption will be added to your interim tax bills (March and May) along with a $36.00 service fee.

Special Fees

The construction fee of utilities will stay on the municipal tax bill.

  • If you require a receipt: Only ONE bill is issued. If you require a receipt, please return the entire bill with your payment.
  • Returned payment: A fee of $20.00 applies for insufficient funds.
  • Late payment penalty: Partial payments are applied first toward the outstanding interest and penalty (late fee of current year), then to the oldest outstanding utilities. A penalty of 1.25% for late payment is added the first day of each month thereafter.

Change of Ownership

Send the bill to the new owner or return it to the municipal office, indicating to whom the transfer of title has been made. Please advise the municipal office and MPAC in writing of address changes. Failure to receive a utility bill will not invalidate penalty and interest charges.

A photo of a hand putting a garbage bag into a trash can.

Waste Collection and Recycling Fees

As of 2018, a cost of $180.00 per residential unit will be applied to your property taxes for waste collection and recycling services. Please visit our Municipal Services and Utilities page for more details about waste collection and recycling in the Nation Municipality.

Des sites d’enfouissement sont disponibles dans les communautés de Calédonia, Limoges, et Fournier. Les résidents doivent présenter une preuve de résidence ou de propriétaire de La Nation. Les frais d’utilisation du site d’enfouissement seront facturés au montant de :

  • 0,40 $ du pied cube
  • 5,00 $ par appareil ménager
  • 50,00 $ / heure pour accès au site en dehors des heures d’ouverture.