Report Date:11/6/2023 Report Auditee:Property Taxation and Assessment

Why this Audit Matters
Property Tax produce the single largest revenue source for the City. In 2022, $503M accounted for 51% of the City's total revenue. This audit evaluated the effectiveness of processes and controls around property tax and ensure compliance to legislation, policies, and procedures.
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Addressing operational deficiencies is crucial to improve resource allocation, mitigate financial loss, and enhance the overall quality of by-law enforcement services provided to residents.

The City of Brampton manages property tax billing and collection under the provisions of the Municipal Act, 2001 through its Taxation and Assessment function, part of the Revenue Division.  

Taxation & Assessment is responsible for tax billing and collection for the City, the Regional Municipality of Peel, and the local school boards. Municipal tax rates are determined based on approved budgets. City Council then enacts a by-law to provide for the levy and collection of property taxes. The tax rate combines the City tax rates approved by Council, Region of Peel rate, and local school boards’ rate as provided by the Ministry of Finance. Different tax rates apply to different classes of property (i.e. Residential, Multi-Residential, Commercial, Industrial, etc.).  

Municipal Property Assessment Corporation (MPAC) determines the property’s assessment value and classification. MPAC assesses properties every four years. ​


  1. ​Lack of electronic billing and online enrolment for pre-authorize payment plans. 
  2. building permit data transmitted to MPAC is not always complete or timely. 
  3. Mitigating controls over system user access should be strengthened. 
  4. Standard Operating Procedures are not always current. 
City Council requests the Treasurer in consultation with IT Expedite the implementation of convenient online enrolment for pre-authorized tax payment plans and eBilling Enhance and automate the City’s property tax billing IT platform capabilities Ensure regular user activity reviews in the IT system environment where there is no inherent control to ensure segregation of duties Ensure that the Property Tax section have comprehensive updated SOPs for all areas related to the City’s property tax billing. 

Property tax processes operate effectively, and proper oversight is in place at this time. The audit found no indication that any property tax policy or legislation was contradicted in the calculation, application, billing, or collection of property taxes. 

The 4 recommendations in this report direct management to collaborate with IT to enhance current tax process procedures and adopt comprehensive updated standard Operating Procedures. This would enhance the City’s accountability, improve services, and resident satisfaction.  

Appendices

Contact Internal Audit

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Brampton City Hall
2 Wellington Street West
Brampton, ON L6Y 4R2

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