Preface
Property Assessment Notices
Assessments in Ontario
How to Obtain Information from MPAC
Requests for Reconsiderations & Assessment Appeals

Preface

• Our customers are all Ontario property taxpayers.
• MPAC does not establish property taxes.
• MPAC administers a uniform, province-wide property assessment system based on current value assessment in accordance with the provisions of the Assessment Act. It provides municipalities with a range of services, including the preparation of annual assessment rolls, which are used by municipalities to calculate property taxes.
• MPAC currently assesses and classifies more than 4.8 million properties, more than any other assessment jurisdiction in North America, with an estimated total value of $1.7 trillion dollars.
• MPAC employees are located across the province in 33 field offices, a Customer Contact Centre/Central Processing Facility, and head office.
• MPAC is a non-share capital, not-for-profit corporation funded by all 444 municipalities in Ontario.
• Every Ontario municipality is a member of the Corporation.
• 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 Ontario 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 or visit MPAC to learn about property assessment in Ontario.
• Ontario’s province-wide assessment updates of property values have all exceeded international standards of accuracy.
• MPAC is also responsible for preparing preliminary lists of electors for municipal and school board elections every four years and for reporting the population of each municipality in Ontario.

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Property Assessment Notices

• For the 2009-2012 tax years, assessments are based on current value as of January 1, 2008. 
• The last province-wide Assessment Update took place in fall 2008 and the next province-wide Assessment Update will take place in 2012.  In the meantime, changes to properties continue to occur.  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; or
• 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, 2008, which is in place for the 2009-2012 property tax years.  The phased-in assessed values for a property are also included.
• To provide an additional level of property tax stability and predictability, eligible assessment increases between the January 1, 2005 and January 1, 2008 valuation dates are phased in over four years (2009-2012).  Decreases in assessed value are applied immediately.

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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 2010, property counts were distributed as follows:

• 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, usually vary for different classes of property.
• It is important to note that the total amount of taxes collected by a municipality depends on the municipality’s revenue needs, not on the value of property assessments within a municipality.  Municipalities simply use property assessments as the basis for distributing taxes within a community.

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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. Taxpayers may also view all the detailed information for their property contained on MPAC’s database by registering online, free of charge, at www.mpac.ca (AboutMyProperty™) or through a written request.
• Property taxpayers 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™ was included with every Notice mailed last fall.
• For more information, contact MPAC at 1 866 296-MPAC (6722). Our TTY number is 1 877 TTY-MPAC (889-6722).

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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.
• If property taxpayers have any questions or concerns about their assessment, they should contact MPAC. MPAC is committed to ensuring that every assessed value and/or classification is accurate.
• The Government of Ontario has made a number of changes to the Request for Reconsideration (RfR) and appeal processes that take affect for the 2009 tax year.  (See "Residential, Farm and Managed Forests Properties" for more information)
• 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.  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 choice is to write a letter requesting a review to:

MPAC
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 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.
  • 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 a mandatory first step before filing an Appeal with the ARB.  The deadline for filing a RfR or Appeal is March 31 of the property tax year.
• If a property taxpayer chooses to file a RfR, they have 90 days after MPAC has notified them of their decision to file an Appeal with the ARB.
• Appeal information, forms and procedures are available at www.arb.gov.on.ca.

June 2010

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