The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all properties in the Province of Ontario.

Your property assessment

Visit MPAC to learn about your property assessment. You can also view About My Property to learn more about how your property was assessed and to compare your assessment to similar properties in the area. The current valuation date for properties is January 1, 2016.

Assessment appeals

If you believe there is an error with your assessment, you can file a Request for Reconsideration (RFR) with MPAC. The RFR process is free. If you are not satisfied with outcome of the RFR process, then your next step would be to file an appeal with the Assessment Review Board (ARB). The ARB is an independent tribunal that hears and rules on complaints about many different matters including property who believe there was an error with their property assessment or property classification etc. Please note that there are filing fees involved with appeals with the ARB.

For both of these appeal options, please review your documentation to confirm what your filing deadline is with either of these options.

How often do reassessments occur?

Reassessments typically occur every four years. The most recent reassessment was as at January 1, 2016. This was phased in over a four-year period that started in 2017, and it was fully implemented in 2020. Previous reassessments occurred in 2016 and 2012.

Please note that due to COVID-19 the regularly scheduled reassessment in 2020 was delayed by the Province of Ontario and the taxation years 2021, 2022, 2023 and 2024 will remain on the January 1, 2016 valuation date.

What are the main features of a property that MPAC looks at when assessing the value?

In addition to sales analysis, the five main features of a property that MPAC uses to determine the current value assessment are:

• Age of the house
• Building area
• Location
• Lot dimensions
• Quality of construction