The Revenue Division is responsible for the billing of interim, final and supplementary
property taxes; tax, provincial offences and miscellaneous receivables; payment processing and
cashiers; review and appeal of property assessment information received from the Municipal
Property Assessment Corporation (MPAC); and property tax policy.
This site will explain who sets property taxes, where the information comes from upon which
property taxes are based, who plays what role in the process leading from the creation of
taxation policy to your tax bill, and many other tax questions.
The City collects property taxes on behalf of the City of Mississauga, Region of Peel, and
the Province of Ontario (Education). Each level of Government is responsible for its own tax
rates.
| Assessment & Tax Legislation |
The Provincial Government sets the legislative framework for assessment and taxation in
Ontario. It does this by creating legislation, called Provincial Statutes. The Government also
creates regulations, which are authorized under the Statutes. The principal ministry involved
in setting assessment and taxation policies is the Ministry of Finance, through the Assessment
and Municipal Acts. These laws may be viewed at www.eLaws.ca.
The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all
property in Ontario. It operates under the authority of the Municipal Property Assessment
Corporation Act. Every municipality in Ontario is a member of the Corporation. The Corporation
is governed by a Board of Directors who are appointed by the Minister of Finance.
MPAC does not set assessment policy but it does administer these policies. Its main
responsibility is to calculate assessment values and to classify properties according to their
use, for each of the over four million properties in Ontario. These values are also provided to
municipalities on an annual assessment roll. The City, Region and the Province use these values
when they calculate property taxes and education taxes.
Additions and improvements to your property will create a change to the market value. For
questions concerning assessment and property valuation, please contact the Municipal Property
Assessment Corporation office (MPAC). Call 1-866-296-6722 or visit the MPAC web site, www.mpac.ca .
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