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How MPAC assesses properties
What to do if you have questions about your property's assessed value
Step 1 - Contact MPAC
Step 2 - Review the value of properties similar to yours
Step 3 - Ask MPAC to review your assessment through a Request for Reconsideration (RfR)
Timeline for the RfR
Filing an Appeal with the Assessment Review Board (ARB)
Residential, Farm and Managed Forest Properties
Other Property Types
MPAC's Role at an ARB Hearing
Farm, Managed Forest Classes or Conservation Land Exemption
How MPAC assesses properties
MPAC’s job is to accurately value and classify all properties in
Ontario 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 that account for 85% of the value:
- location;
- lot dimensions;
- living area;
- age of the property, adjusted for any major renovations or additions; and
- quality of construction.
Examples of some other features that may affect value include:
- finished basements;
- garages;
- pools;
- fireplaces;
- number of bathrooms; and
- the type of heating and air conditioning.
Site features can also increase or decrease the assessed value
of your property, such as:
- traffic patterns;
- being situated on a corner lot; and
- proximity to a golf course,
hydro corridor, railway or green space.
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What to do if you have questions about your property's assessed value
Review your Property
Assessment Notice to make sure that it contains the most
up-to-date information about your property. Ask yourself this
question – could you have sold your property for its
assessed value on the valuation date listed on your Property
Assessment Notice? If you have more questions about your property’s
assessed value, there are steps you can take to have your
concerns addressed.
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Step 1 - Contact MPAC
Please call our Customer Contact Centre at 1 866
296-MPAC (6722). We are here to help you. We want to make your
experience with MPAC a positive one. Please contact
us with
your questions or concerns.
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Step 2 - Review the value of properties similar to yours
Comparing your assessment to similar sold and unsold properties
in your area will help you determine its accuracy. You can obtain
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 AboutMyProperty™
Enter your personalized User ID and Password for AboutMyProperty™ included
on your Notice and follow the instructions to register and obtain
the information.
Alternatively, you may send a written request:
Mail: MPAC
Attention: GRAD
P.O. Box 9808
Toronto ON M1S 5T9
E-mail: Contact Us
Fax (toll-free): 1 866 297-6703
AboutMyProperty™ New features allow for easier searching of residential properties When you visit AboutMyProperty™, you can use the interactive map or property address search to help you compare your assessment to the assessment of similar properties in your neighbourhood. Through the map, you can view up to 100 Property Detail Snapshots to help you make an informed choice of what is a comparable property, or a property that is most similar to your own.
For areas of the province where mapping is not available, you can search at the municipal level through an address search. If you want to look up a property that is not in your neighbourhood, but still within your municipality, you can enter the address in the property search window to get a Property Detail Snapshot.
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Step 3 - Ask MPAC to review your assessment through a Request for Reconsideration (RfR)
If you still do not believe your assessed value or classification
is accurate, MPAC will review it free of charge.
The deadline to file your RfR is March 31 of
the tax year.
There are two ways to file a RfR:
The preferred method is to complete a RfR
form.
Forms are available at www.
mpac.ca or call us
and we’ll
send you a copy. You may also choose to file your RfR electronically
through AboutMyProperty™.
You will be able to attach documents, pictures and reports to
accompany your RfR.
Write a letter requesting a RfR.
In your letter, please include the 19-digit roll
number on your Property Assessment Notice; your full name, address
and phone number; and all the reasons why you feel your assessment
is incorrect. Our mailing address is:
MPAC
P.O. Box 9808
Toronto ON M1S 5T9
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Timeline for the RfR
You may request a RfR any time before March
31 of
the current tax year. MPAC makes every attempt to review each
request within 60 days. However, properties with unique or complex
circumstances could take longer. Once the RfR is completed,
MPAC will notify you of the results of the review in writing.
If an adjustment needs to be made, the municipality will also
be informed of the change so that your property taxes can be
adjusted accordingly.
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Filing 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.
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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 1 866 448-2248 or 416 212-6349 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, contact MPAC for more information.
If you wish to apply for eligibility you will need to file
a RfR with the respective program administrator.
Farm Property Tax Class Program
Ontario Ministry of Agriculture and Food
www.omafra.gov.on.ca
Conservation Land Tax Incentive Program
Ministry of Natural Resources
www.mnr.gov.on.ca
Managed Forest Tax Incentive Program
Ontario Forestry Association
www.oforest.on.ca
or
Ontario Woodlot Association www.ont-woodlot-assoc.org
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Other Property Types
For any other property types, you can choose to either file
a RfR with
MPAC or file an Appeal with the ARB. However,
if you choose to file with the ARB, the deadline to file your
Appeal is March 31 of the tax year.
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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.
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Farm, Managed Forest Classes or Conservation Land Exemption
To apply for eligibility in the farm or managed forest classes or conservation land exemption, please click here for more information.
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