Facts About MPAC
- Property Assessment Notices
- Assessments in Ontario
- How to Obtain Information from MPAC
- Requests for Reconsiderations & Assessment Appeals
- MPAC administers a uniform, province-wide property assessment system based on Current Value Assessment in accordance with the provisions of the Assessment Act. MPAC provides municipalities with a range of services, including the preparation of annual assessment rolls, which are used by municipalities to calculate property taxes.
- MPAC does not establish property taxes.
- MPAC currently assesses and classifies nearly five million properties, more than any other assessment jurisdiction in North America, with an estimated total value of $2.17 trillion dollars.
- MPAC employees are located in local offices across the province in addition to a Head Office in Pickering and a Customer Contact Centre/Data Processing Facility in Toronto. MPAC is a non-share capital, not-for-profit corporation funded by all 444 municipalities in Ontario.
- MPAC is governed by a 15-member Board of Directors. Eight members of the Board are municipal representatives; five members represent property taxpayers; and two members represent provincial interests. All members of the Board are appointed by the Minister of Finance.
- MPAC provides quality assessment services at an affordable cost. MPAC’s cost-per-property of less than $37 is lower than comparable assessment authorities.
- MPAC has received international recognition and awards for the systems it uses to assess properties in Ontario.
- Representatives from countries around the world contact MPAC to learn about property assessment in Ontario.
- Ontario’s province-wide Assessment Updates have exceeded international standards of accuracy.
- MPAC also conducts municipal enumerations in order to prepare a Preliminary List of Electors for municipalities and school boards during election years.
Property Assessment Notices
- In 2012, MPAC delivered its second province-wide Assessment Update under Ontario’s four-year cycle, updating the assessments of all properties in the province as of the January 1, 2012 legislated valuation date.
- Property values will be phased-in over the next four years (2013-2016).
- The phase-in program provides an additional level of property tax stability and predictability where eligible market increases in assessed value between the legislated valuation dates (2008 – 2012) are phased in over four years. The full benefit of any decrease is applied immediately.
- The last province-wide Assessment Update took place in fall 2012.
- MPAC continues to review and evaluate properties during non-Assessment Update years. New homes are built, owners renovate, additions are built, structures are removed or demolished and properties change use.
- MPAC is legislatively responsible for updating this information even in a year when a province-wide Assessment Update is not taking place.
- Some of the reasons for receiving a Property Assessment Notice in between Assessment Updates include:
- a change to property ownership or legal description, classification or school support;
- a change to the property’s value resulting from a Request for Reconsideration (RfR) or Assessment Review Board decision; or,
- a property value increase or decrease reflecting a change to the property, for example, a new structure, addition, or removal or demolition of an old structure.
- Each Notice shows the assessed value and classification of a property based on the legislated valuation date of January 1, 2012, which is in place for the 2013-2016 property tax years. The phased-in assessed values for a property are also included.
- The next province-wide Assessment Update will take place in 2016 for the 2017-2020 tax years.
Assessments in Ontario
- Ontario adopted Current Value Assessment (CVA) in 1998.
- Under CVA, three to five years of open-market, arms-length sales in the market area are used to determine the Current Assessed Value of a particular property.
- Value-based assessment systems, such as CVA, are commonly used for property assessment. CVA is the assessment standard used by most assessment jurisdictions in North America.
- MPAC is responsible for determining assessed values and classifications for all properties in Ontario.
At the end of 2012, property counts were distributed as follows:
|Property Type||Number of Properties|
- Each property, or a portion of it, is assigned to a property tax classification according to its use. The main tax classifications are: residential, multi-residential, farm, managed forests, commercial, industrial and pipeline.
- Tax rates, established by individual municipalities, vary for different classes of property.
- It is important to note that the total amount of taxes collected by a municipality depends on their revenue needs, not on the value of property assessments. Municipalities use property assessments as the basis for distributing taxes within a community.
- AboutMyProperty™, MPAC’s self-service online portal, was re-launched in 2012 to support the province-wide Assessment Update.
- Each Property Assessment Notice includes a Roll number and personalized access key which can be used to log on to aboutmyproperty.ca. From there, property owners can view up to 100 properties on an interactive map or through an address search, see basic information on each of these 100 properties and view a detailed property report on up to 24 properties of their choosing.
- AboutMyProperty™ was designed using the Privacy by Design framework, created by Ontario’s Information and Privacy Commissioner.
- AboutMyProperty™ is available 24 hours a day, wherever there is internet access. It can also be accessed at ServiceOntario Centres and participating libraries and municipal offices.
How to Obtain Information from MPAC
- It is important that MPAC has accurate information for every property.
- Property taxpayers should carefully review their Property Assessment Notice to make sure all information is correct. Property owners are encouraged to visit aboutmyproperty.ca to learn how and why their property was assessed the way it was. Property owners may also obtain information on up to 24 additional properties of their choice and up to six selected by MPAC, free of charge. A personalized user ID and password for AboutMyProperty™ is included with every Notice mailed For more information, contact MPAC at 1 866 296-MPAC (6722) or 1 877 889-MPAC (6722) TTY
Requests for Reconsiderations & Assessment Appeals
- MPAC is committed to working with property taxpayers to address their questions and concerns and to help them better understand the assessment process.
- Comparing an assessment to similar sold and unsold properties will help determine its accuracy. Property taxpayers can obtain detailed information about their property and information on up to 24 additional properties of their choice and up to six selected by MPAC, free of charge through aboutmyproperty.ca or by contacting MPAC.
- MPAC is committed to ensuring that every assessed value and/or classification is accurate.
- If property taxpayers do not believe their assessed value or classification is accurate, they may ask MPAC to review their assessment through the RfR process.
- With a RfR, MPAC will review the assessed value and classification of a property for accuracy and make appropriate adjustments if an error has occurred.
- There are three ways to request a review of your assessment or classification. The preferred method is to complete a RfR form, available online and through aboutmyproperty.ca. You can also request a form by calling MPAC toll-free at 1 866 296-MPAC (6722). Our TTY number is 1 877 TTY-MPAC (889-6722).The third option is to write a letter requesting a review to:
P.O. Box 9808
Toronto ON M1S 5T9
It is important to include the 19-digit roll number from the Notice, the owner’s full name, address and phone number, and all the reasons why the owner feels the assessment is incorrect.
- The deadline for filing a RfR is March 31 of the property tax year. Property owners should refer to their Property Assessment Notice for more information.
- Property taxpayers may also choose to file an Appeal with the Assessment Review Board (ARB), an independent tribunal of the Ontario Ministry of the Attorney General.
Residential, Farm and Managed Forest Properties
- If a property, or a portion of it, is classified as residential, farm or managed forest, a property taxpayer must first file a RfR with MPAC before being eligible to file an Appeal with the ARB. The classification is included on the Notice.
- Taxpayers have 90 days after MPAC has notified them of its decision on the RfR to file an Appeal with the ARB.
- There are specific application forms and fees involved with the ARB. Property taxpayers must appear at the ARB hearing to support their position. MPAC will also appear at the hearing.
- At an ARB hearing, the onus is on MPAC to prove the accuracy of the assessed value and MPAC will present comparable properties as evidence. This information will be shared with the property taxpayer prior to the hearing.
Other Property Types
- For all other property types, filing a RfR with MPAC is not mandatory before filing an Appeal with the ARB. The deadline for filing a RfR or Appeal is March 31 of the property tax year.
- Appeal information, forms and procedures are available at www.arb.gov.on.ca.