Financial Services

The Financial Services Department's primary responsibility is to maintain the financial health of the Town of Plympton-Wyoming. We perform several finance related tasks, including but not limited to:

  • Budget preparation and analysis
  • Cost analysis
  • Property tax calculations and collections
  • Revenue collection
  • Tangible capital asset accounting
  • Accounts payable and receivable functions
  • Payroll for the Town
  • Legislated federal and provincial government reporting

Learn more about:

Budget & Reporting
The Town of Plympton-Wyoming provides programs and services to the community based on an annual Operating and Capital budget.
Operating Budget

The Operating budget outlines our spending plan for the upcoming year. This includes the day-to-day costs of running:

  • The Town
  • Fire services
  • Facilities, such as arenas, museums and libraries
  • Recreation programs
  • Road maintenance
  • By-law enforcement
Capital Budget

The Capital budget outlines the Town of Plympton-Wyoming's plan for long-term projects. It includes infrastructure related work like road reconstruction, park improvements, fleet maintenance (fire trucks and snowplows), sidewalk maintenance and building projects.

Council reviews the budget to ensure the goals and priorities they have set are reflected in the budget. Once Council is satisfied with the budget, it is approved.

The budget is then used to calculate the Town's portion of the tax rate by property class. The Township's tax rates are then combined with the County of Lambton's tax rates and the Education tax rates from the Ontario Government, to calculate the annual tax rates for the properties in the Town.

Current & Previous Budgets

View more information about our current budget:

Asset Management Plans & Policies
Financial Statements

The Town of Plympton-Wyoming's consolidated financial statement reflects the Town's assets, liabilities, revenues and expenses. Financial Statements are required by legislation under the Municipal Act, 2001, Section 294.1.

View the Town's previous Financial Statements:

Taxes

The Town of Plympton-Wyoming collects taxes on behalf of the County of Lambton, the School Boards and the Town.

To determine the amount of taxes to be levied against a property, the Town multiplies the assessed value of a property by the approved tax rate of the County, the School Boards and the Town.

Tax Rates
There are three parts to the tax rate:

Tax rates for property owners in the Town of Plympton-Wyoming are determined by property class. Each class has a different Town tax rate, County tax rate and Education tax rate.

The Municipal tax rate is determined after Municipal Council and the County of Lambton approve their budgets and the Province of Ontario establishes the Education Rate. The tax rate is applied to the property's current value assessment (CVA) to determine the amount of property taxes to be levied.

 

View the 2023 Tax Rates for the Town of Plympton-Wyoming.

Previous Tax Rates

You can also view the Town's previous tax rates:

Property Assessment
The Municipal Property Assessment Corporation (MPAC) determines property assessment values. For questions regarding your property assessment, contact the MPAC Customer Contact Centre at 1-866-296-MPAC (6722) or 1-877-889-6722 (TTY - Teletyperwriter).

MPAC encourages property owners to visit aboutmyproperty.ca to view your property details and compare your property with others in your neighbourhood, using the login information included with your MPAC Notice.

Property owners may apply to the Tax Department for cancellation, reduction or refund on all or part of taxes levied. Requirements are governed by legislation as described under Sections 357 and 358 of the Municipal Act, 2001. 

Assessment Cycles

MPAC typically re-assesses property values on a four-year rotating cycle.  Due to COVID-19 property assessments for 2021 and 2022 continue to be based on the January 1, 2016 values.

Assessment Cycle Dates
 Taxation YearProperty Value Based On
2024 To be determined
2017 to 2023 January 1, 2016
2013, 2014, 2015, 2016 January 1, 2012

Property Classes

As part of the assessment process, MPAC classifies each property as one or more of the following property classes:

  • Residential
  • Commercial
  • Industrial
  • Multi-Residential
  • Farm
  • Managed Forest
  • Pipeline

Assessment appeal process

If you do not agree with the assessment value of your property, you can appeal the value through MPAC. The appeal process has three steps:

  1. Visit MPAC's aboutmyproperty.ca to check information on file about your property.
  2. Contact MPAC's Customer Contact Centre at 1-877-889-6722 (TTY) or 1-866-296-MPAC (6722) if you have any questions.
  3. Ask MPAC to review your assessment through a Request for Reconsideration (RfR).

There is no fee. The deadline to submit a Request for Re-assessment for the current taxation year is March 31 of that year.

For Supplementary and Omitted Assessment Notices, the deadline is 90 days after the mailing of the Notice.

Supplementary Billing
The Assessment Act allows a municipality to issue a supplementary tax bill for new buildings, new homes, alterations, improvements or class changes. Supplementary assessments can be added for the current year and up to the two preceding years.
Payment Due Dates
Interim tax bills are mailed in late April with a due date of May 31. Final tax bills are mailed in late September with a due date of October 31.
Failure to receive a tax bill does not eliminate the responsibility for the payment of the taxes and penalty. If you are responsible for paying your taxes directly and have not received a tax bill, please contact the Financial Services Department or call 519-845-3939 or 877-313-3939.
Payment Options

There are a number of payment options for you to pay your property taxes.

Preauthorized Payment (PAP) Plan
The Town of Plympton-Wyoming has two types of Pre-Authorized Payment (PAP) plans to choose from:
  1. Monthly PAP Plan (automatically withdraws your annual taxes in equal monthly installments on the last day of each month from your bank account)
  2. Installment PAP Plan (automatically withdraws installment amount due from your bank account on the regular installment due date)

View our Pre-Authorized Tax Payment Application for more information.

Telephone Banking
Please contact your financial institution for information about telephone banking.
Online Banking

Visit the website of your banking institution to make payments online.

Your account number is your tax roll number excluding the 3835 and including the ending 0000.

For example, if the property's roll number is 3835.340.123.4567.0000 then your account number for online banking is 34012345670000.

Payments In-Person
Make a payment in person at the Municipal Office located at:

546 Niagara Street, Wyoming, Ontario, N0N 1T0

Hours of Operation:

Monday to Friday, 8:30 a.m. to 4:30 p.m. (excluding designated holidays)

The Town of Plympton-Wyoming accepts payments by cash, cheque, money order, or Interac (debit card). 

A drop-off box is available for your convenience at the Municipal Office to accept non-cash payments after regular operation hours.

Payment by Interac (debit card) is available during office hours.

Payments by Post Mail
Follow these steps to submit payments by mail:
  1. Attach your payment stub and make your cheque payable to "Town of Plympton-Wyoming"
  2. Write your roll number on the front of your cheque
  3. Allow sufficient time for the payment to reach our office on or before the due date in order to avoid penalty charges
We consider payments complete on the date the Finance Department receives your cheque.
Penalty & Interest Charges

Penalty and interest charges for late payment are set in accordance with the Municipal Act. Penalty and interest charges of 1.25 percent will be added to installments not paid by the due date. Penalty and interest charges are applied on the first day of each month. All years' penalty and interest charges must be paid in full before payment is applied to the tax amount outstanding.

Council and staff do not have the authority to waive or alter a penalty or interest charge for any reason. This policy is strictly applied to maintain fairness to all property owners.

Failure to receive a tax bill does not excuse a taxpayer from responsibility for payment.

Returned Payments

A cheque or pre-authorized payment that is returned by your bank will result in an administration fee being added to your tax account.
Tax Incentive Programs
The Town of Plympton-Wyoming offers an Elderly Home-Owners Tax Assistance Grant.  The application form is due March 31st each year.  In order to qualify property owners must provide proof they receive Guaranteed Income Supplement payments.
Tax Certificates

A tax certificate is a legal document that displays the annual taxes, any current or prior year arrears, any local improvements billed to a given property and are generally purchased by lawyers or financial institutions.

Request Tax Certificate

Submit your request to the Financial Services Department staff and choose your payment option below.

Payment Options

The 2024 fee for a tax certificate is $75 per roll number. 

Methods of Payment:

  • mail with a cheque, or
  • courier with a cheque.

Please make cheque payable to "Town of Plympton-Wyoming".

Mailing address:

Town of Plympton-Wyoming
546 Niagara St, P.O. Box 250
Wyoming, ON, N0N 1T0