Assessments & Appeals
How will the market value be determined for the 2017 taxation year?
Municipal Property Assessment Corporation (MPAC) prepares assessments for all properties in Ontario. The assessment is an estimate of market value as of January 1, 2016 (the current base year). 2016 assessed values are phased in over a four year period: 2017-2020. Your assessed value is multiplied by the applicable tax rate to calculate yearly taxes. Visit the Taxes and Assessments page for more information.
What can I do if I think my assessment is incorrect?
The deadline to appeal your assessment for the 2017 taxation year is October 25, 2016. Residential and farm property owners must file a Request for Reconsideration (RfR) prior to this deadline as the initial step in the assessment appeal process. There is no cost to filing an RfR. Other tax classes are not required to file an RfR prior to appealing an assessment on a property. For all other years the deadline to file a RfR is March 31 of the applicable tax year. RfR forms are available on the MPAC website or by calling 1-866-296-6722. Property owners may file an Appeal with the Assessment Review Board (ARB), an independent tribunal of the Ontario Ministry of the Attorney General whose decision is binding. There is a cost to file a formal appeal to the ARB. Forms are available Government of Ontario Assessment Review Board or by calling 1-800-263-3237.
What is a supplementary assessment?
Supplementary and omitted assessments reflect any increase in assessment due to an addition or improvement to a property. If your property is a newly constructed home, it is likely your initial assessment is for the value of the land only. When these situations occur, an assessor from MPAC will assess any additional value. You have the opportunity to appeal this assessment if you believe it is incorrect. Please read your Assessment Notice carefully as there is a deadline for appealing.
Every property owner is entitled to view the assessment details of up to six comparable properties of their choice at no cost by using the service AboutMyProperty on the MPAC website.
For more information contact:
Municipal Property Assessment Corporation
6745 Century Ave, Suite 1
Mississauga, ON L5N 8C9