Taxes and Assessment

The Municipal Property Assessment Corporation (MPAC) through its Regional Assessment Offices, has the task of assessing all properties in Ontario.

Municipal Property Assessment Corporation
1695 Manning Road
Unit 195
Tecumseh, Ontario  
Canada
N8N 2L9

Phone:  1-866-296-6722

• The Assessment Review Board is an impartial board whose main function is to provide taxpayers with a reasonable opportunity to be heard if they feel their assessment is incorrect or unfair.

Phone:  1-800-263-3237

Note:  It is important to understand that the Assessment Review Board (ARB) is a separate independent body apart from MPAC.

How You're Assessed:

• The principal yardstick used to assess property is current value (market value, actual value).
• Current value is the most likely selling price a willing buyer will pay and a willing seller will accept in an open market, when both parties are under no pressure to buy or sell the property.
• When fairly assessed, similar properties located in a similar area will be assessed at a similar rate resulting in the payment of similar taxes.
  

On November 13, 2011, MPAC began delivering Property Assessment Notices to property taxpayers across Ontario. 

Although the next province-wide Assessment Update will not take place until 2012, changes to properties continue to occur:  new homes are built; additions are constructed; structures are removed or demolished; and often there are changes in use. 

Property taxpayers may receive a Property Assessment Notice for any of the following reasons:

• Change to property ownership or legal description, classification or school support
• Change to property's value resulting from a Request for Reconsideration (RfR) or Assessment Review Board (ARB) Decision.
• 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, the Property Classification and the Phased-in Assessed Values if applicable.

For more information about your 2012 Notice of Assessment please contact MPAC at 1-866-296-6722 or visit their website at www.mpac.ca.

New Assessment Cycle:

2009 Reassessment Year based on January 1, 2008 valuation date

• Market increase (at time of reassessment) to be phased in equally over four (4) years, thus resulting in 25 percent increase each year for four (4) years.
• Applies to all property types
• All increases are subject to phase-in
• Example: Residential Property
  2005 Value = $200,000 and 2008 Value = $240,000  
  Assessed value for 2009 = $210,000  
  Assessed value for 2010 = $220,000  
  Assessed value for 2011 = $230,000
  Assessed value for 2012 = $240,000
• Decreases to the assessed value are not phased-in they are effective immediately

How to File Your Appeal:

Request for Reconsideration (RfR) - Section 39.1

• Beginning in 2009, Request for Reconsideration is the mandatory first step for Residential, Farm and Managed Forest property classes for appealing assessed value.
• 2010 Request for Reconsideration deadline for Regular Notices of Assessment is March 31, 2010.
• MPAC will mail the results of the RfR review by September 30 of the taxation year,
or 
• By November 30, if all parties agree to extension.
  

Assessment Review Board (ARB) Appeals - Section 40

• ARB appeal deadline is March 31, 2010 for Commercial and Industrial Properties.
• ARB appeal deadline for Residential, Farm and Managed Forest properties is 90 days after MPAC mails the results of the RfR review to the property owner.

How to Switch School Boards:

• Please contact MPAC to obtain an application to switch school boards.
• Return the completed application to MPAC or a school near you.