Provincial Land Tax Reform
Taxation
How MPAC assesses properties in the Unincorporated Terrority

Provincial Land Tax Reform

On December 20, 2006, Bill 151, Budget Measures Act, 2006 received Royal Assent. It included the Provincial Land Tax Act, 2006 which came into effect on January 1, 2009.

Taxation

Properties located in a non-municipal territory that are outside the jurisdiction of any municipality or school board are subject to provincial land tax (PLT) and levies from the Local Roads Board (LRB) or Local Services Board (LSB), if applicable.

Properties located in a non-municipal territory but in the jurisdiction of a Local School Board are subject to the above taxes and school taxes.

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How MPAC assesses properties in the Unincorporated Terrority

MPAC’s job is to assess and classify your property in accordance with the Assessment Act and its attendant regulation.  If you have questions about how MPAC assesses your property, please contact MPAC at 1 866 296-MPAC (6722) or TTY 1 877 889-MPAC (6722). You may also visit your local MPAC office. 

To establish the assessed value of the properties in non-municipal areas, MPAC’s staff collect and analyze property sales to ensure that similar property types are valued consistently. 

When assessing a residential property, MPAC looks 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; garages, workshops and boathouses.

Site features can also increase or decrease the assessed value of a property such as type of access, topography, and lot services such as hydro, water, and sanitary/septic services.

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