Please click here to go to the Municipal Property Assessment Corporation website “How Assessment Works”.
SCHOOL BOARD SUPPORT
To change your school board support or any other occupancy information please go to the MPAC website (click here).
FARM TAX RATE
For anyone buying a farm or expanding an existing operation, unless the buyer takes specific action, the property will revert back to residential assessment (farm tax rates are 25% of residential tax rates.) The Ministry of Agriculture, Food and Rural Affairs can provide a form that will ensure the land is taxed at the farm tax rate. If you don’t have a farm business number yet you need to let the Ministry know you are starting a farm business. For further information and to access the Ministry’s web site click here.
CHANGES TO ONTARIO’S ASSESSMENT SYSTEM
The Government of Ontario has made a number of changes to the property assessment system, which take effect for the 2009 property tax year. These changes include the introduction of a four-year assessment update cycle and a phase-in of assessment increases.
To provide an additional level of property tax stability and predictability, the market increases in assessed value between 2005 and 2008 will be phased-in over four years. The phase-in does not apply to decreases in assessed value. The full amount of a decrease will be applied during the 2009 tax year. The change in assessed value and the phased-in assessment values for the 2009 to 2012 property tax years are listed on your 2008 Property Assessment Notice.
Your 2005 assessed value is also included on your Notice. This value may not necessarily be the same as the value that appeared on your last Notice if your property underwent a change that affected its value or classification. Please contact MPAC by clicking here if you have any questions.
HOW MPAC ASSESSES PROPERTIES
MPAC’s mandated role is to accurately value and classify all Ontario properties in compliance with the Assessment Act and related regulations.
To establish your property’s assessed value, MPAC analyzes property sales in your community to determine the Current Value Assessment. This method is used by most assessment jurisdictions in Canada and throughout the world.
When assessing a residential property, we look at all of the key features that affect market value.
Five major factors usually account for 85% of the value: location; lot dimensions; living area; age of the structure(s), adjusted for any major renovations or additions; and quality of construction.
Examples of other features that may affect your property’s value include: number of bathrooms; fireplaces; finished basements; garages and pools.
Site features cal also increase or decrease the assessed value of your property such as traffic patters; being situated on a corner lot; and proximity to a golf course, hydro corridor, railway or green space.
HOW TO DETERMINE THE ACCURACY OF YOUR ASSESSMENT
Comparing your assessment to similar properties in your area will help you determine its accuracy. You can obtain detailed information about your property and information on up to 24 additional properties of your choice and up to six selected by MPAC, free of charge. To do so, please
Visit About my Property by clicking here
Enter your personalized User ID and Password for AboutMyProperty included on your Notice and follow the instructions to register and obtain the information.
Please go to the MPAC website by clicking here for contact information
IF YOU DO NOT AGREE WITH YOUR ASSESSMENT
Please review your Notice carefully to make sure the information is correct. If a factual error has been made, we will correct it.
There have been a number of changes to the Request for Reconsideration and Appeal processes.
1. Contact MPAC (Please go to the MPAC website by clicking here for contact information)
MPAC would like to make your experience a positive one. Please contact MPAC with your questions or concerns.
2. Ask MPAC to review your assessment through a Request for Reconsideration (RfR)
If you feel your assessed value or property classification is not correct, we will review it free of charge. The deadline to file your RfR is March 31 of the tax year.
There are two ways to request a reconsideration:
The preferred method is to submit a RfR form. Forms are available at www.mpac.ca, or call MPAC toll-free at 1 866 296-MPAC (6722) to request a form.
Write a letter requesting a reconsideration. In your letter, please include the 19-digit roll number on your Notice; your full name, address and phone number; and the reasons why you feel your assessment is not correct, including any information you have to support your claim.
If your property is classified as residential, farm or managed forest, you must complete the RfR process before you are eligible to move to the next step.
3. File an Appeal with the Assessment Review Board (ARB)
You may also choose to file an Appeal with the ARB, an independent tribunal of the Ontario Ministry of the Attorney General.
Residential, Farm and Managed Forest Properties
If your property, or a portion of it, is classified as residential, farm or managed forest, you must first complete the RfR process with MPAC before you are eligible to file an Appeal with the ARB. The classification of your property is indicated on your Notice.
You have 90 days after MPAC has notified you of its decision on your RfR to file an Appeal with the ARB. The ARB has its own Appeal process. For more information, please contact the ARB at 1 800 263-3237 or 416 314-6900 or visit their website at www.arb.gov.on.ca.
To enquire about eligibility in the farm or managed forest classes or conservation land exemption, you must file a RfR with the respective program administrator.
Farm Property Tax Class Program
Ontario Ministry of Agriculture and Food
Conservation Land Tax Incentive Program
Ministry of Natural Resources
Managed Forest Tax Incentive Program
Ontario Forestry Association
Ontario Woodlot Association
Other Property Types
For any other property types, you can choose to either file an RfR with MPAC or file an Appeal with the ARB. If you choose to file with the ARB, the deadline to file your Appeal is March 31 of the tax year.
MPAC’s Role at an ARB Hearing
At an ARB hearing, the onus is on MPAC to prove the accuracy of the assessed value. MPAC will present comparable properties as evidence and will share that information with you prior to the hearing. You will also be asked to provide evidence to support your position. Ideally, you should select properties that are similar to yours (for example, neighbourhood, lot dimensions, living area, age of structure(s) and quality of construction). Please contact MPAC if you have any questions.
