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Below are some common property tax related questions and answers. If you have additional questions or concerns please email us at firstname.lastname@example.org.
Who is responsible?
Three governments and one corporation play a role in property assessment and taxation.
Assessment and Tax Legislation - Province of Ontario
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.
Assessed Value - Municipal Property Assessment Corporation
The Municipal Property Assessment Corporation (MPAC) is responsible for calculating assessment values and classifying properties according to use, for each of the four million properties in Ontario. These values are used to calculate property and education tax rates and to determine the amount each property is taxed. Assessment information is provided to taxpayers in November of each year through a Notice of Assessment and to municipalities in December through the Assessment Roll.
The City of Mississauga uses information supplied by MPAC to set tax rates and to calculate your tax bill. MPAC is separate and independent from the City and is governed by its own Board appointed by the Minister of Finance.
Taxes - City, Region and Province
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.
The formulae for calculating residential property taxes are:
Every four years, MPAC updates the value of every property in the province as part of Ontario's assessment cycle. The current Assessment Update is taking place in 2016, based on a valuation date of January 1, 2016. These assessments will be applicable to the 2017-2020 property tax years.
MPAC's assessments provide the foundation on which municipalities base property taxes. Municipalities use the assessment base to calculate property taxes to pay for local programs and services, such as police and fire protection, waste management, roads, sidewalks and public transit and parks and leisure facilities.
Why is it happening this year?
The cycle for province-wide Assessment Updates is every four years. The last update was in 2012, meaning the next update is set to occur this year.
What valuation date is being used?
The 2016 Assessment Update is based on a legislated valuation date of January 1, 2016.
What is a valuation date?
To ensure consistency, MPAC values each property based on a legislated valuation date. For the 2016 Assessment Update, the valuation date is January 1, 2016. MPAC uses the valuation date as the common date for determining what a property could have reasonably sold for if purchased by a willing buyer as of January 1, 2016.
How are the 2016 values being determined?
To establish a property's assessed value, MPAC analyzes sales of comparable properties in the property owner's area and all the key features that affect market value. This method, called Current Value Assessment, is used by most assessment jurisdictions in North America.
For residential properties, there are five major factors that generally account for 85% of a property's value:
Age of the property (adjusted for any major renovations or additions)
Quality of construction
Values for the 2016 Assessment Update are derived from market analysis, data collection and preparation, and property level reviews.
If a property owner's assessment increases, will they have to pay more property tax?
Not necessarily. If the assessed value of a home has increased more than the average for the municipality, property owners may pay proportionately more in property taxes. If it has increased in value less than the average, property owners may pay proportionately less in property taxes.
Under the Assessment Act, assessment increases are introduced gradually over four years, for all property types. As such, market increases in assessed value between the January 1, 2012 and January 1, 2016 legislated valuation dates will be introduced gradually over four years (2017-2020). The phased-in values for your property are indicated on your Property Assessment Notice. The phase-in program does not apply to decreases in assessed value, which are introduced immediately.
What if a property owner hasn't received their Notice?
The first step is to check the Notice mailing schedule. Residential Notices are being mailed over a 21-week period starting April 4. Property owners should contact MPAC's Customer Contact Centre at 1-866-296-MPAC (6722), or 1-877-889-MPAC (6722) if they haven't received their Property Assessment Notice by the anticipated in home date.
How can property owners check the accuracy of their assessment?
Property owners should review their Notice, and ask themselves if they could have sold their property for the assessed value as of January 1, 2016. Next, they should visit aboutmyproperty.ca, to learn how and why their property was assessed the way it was, and to compare their assessment with others in their neighbourhood.
If property owners have questions, they can call MPAC's Customer Contact Centre at 1-866-296-MPAC (6722), or 1-877-889-MPAC (6722), or visit a local MPAC office.
AboutMyPropertyTM is a secure, online, easy-to-use, self-serve website that allows property owners to learn more about how their property was assessed, see the information MPAC has on file as well as compare it to others in their neighbourhood or area.
Information on property values and market trends are also available through the site - free of charge.
What kind of information can I get on AboutMyPropertyTM?
You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your neighbourhood or area - free of charge.
Learn more about Market Trends in your area. Browse through the interactive maps to view information on residential sale price trends in neighbourhoods and municipalities across Ontario.
The 'How Assessment Works' section contains general information on how we assess properties, the five main factors that account for 85% of your property value, Ontario's property assessment system, and more.
You can also access the following information, for each of the properties you own:
A Property Profile Report - available through 'My Property'. This includes detailed information about your property and more information about the five key factors that account for 85% of your property's assessed value.
Property Snapshots - as you browse through 'My Neighbourhood' you can access up to 100 snapshots of data on other properties in your neighbourhood or area. This snapshot provides the following information: property address, year built, square footage, lot size, number of stories, Current Value Assessment, and sales information, if applicable.
Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties in your neighbourhood to determine whether your property's assessed value is accurate. The report can be downloaded and includes address, Roll Number, Current Value Assessment, sale and site information, as well as residential structural details (e.g. square footage).
What if I don't agree with my assessment?
If property owners disagree with MPAC's assessment or classification of their property, they can file a Request for Reconsideration (RfR) and MPAC will review their assessment, free of charge. The deadline to file an RfR is included on each property owner's Notice.
There are two ways to file an RfR:
At aboutmyproperty.ca. Property owners will be able to attach documents, pictures and reports to accompany their RfR, as well as check the status of their request. They may also mail or fax their form to MPAC. Forms are available at mpac.ca.
Write a letter to request an RfR. The letter should include the 19-digit Roll Number found on the Property Assessment Notice, the owner's full name, address and phone number, and the reasons why their assessment is incorrect, including any information they have to support their request.
MPAC will send a letter with the results of their review within 180 days (or less) of when the request is received. With more complex scenarios, MPAC may need more time (up to 60 more days) to reconsider a property assessment and complete the review. MPAC will contact the property owner if they need more time. Once a decision has been made, MPAC will mail a letter advising the owner about the outcome of their review.
If the owner disagrees with the outcome, they have the option to file an appeal with the Assessment Review Board (ARB), an independent assessment appeal tribunal of the Ontario Ministry of the Attorney General.
Property owners have 90 days after MPAC has notified them of its decision about the 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 arb.gov.on.ca.
To request that a property be eligible for the farm or managed forest classes or conservation land exemption, an RfR must be filed with the respective program administrator at the Ministry of Natural Resources and Forests or the Ministry of Agriculture Food and Rural Affairs.
For any other property type, property owners can choose to either file an RfR with MPAC or file an appeal with the ARB.
What is a Supplementary Tax Bill?
A supplementary tax bill is a bill issued by the City for any additions or improvements made to a property. Owners of newly constructed homes will receive a Supplementary Assessment Notice from MPAC pertaining to the assessed value of their house effective as of their occupancy date.
MPAC issues supplementary assessments for the following reasons:
The house was recently built and when purchased it was only assessed for vacant land; or
Some renovations/improvements were done to the property that has increased its market value
The tax class of the whole or portion of the property assessment has changed.
From the supplementary assessment information supplied by MPAC, the City of Mississauga calculates the tax amounts due and issues a tax bill with three instalment due dates. Until the City receives the information from MPAC, we cannot issue a tax bill. As Legislation allows MPAC to issue supplementary assessment for the current and two previous years, there may be a considerable time lapse between the effective date of the supplementary assessment and the date you receive your Supplementary Assessment Notice and tax bill.
Annually, the City and Region each establish a budget to provide for municipal services and infrastructure. Taxes represent approximately 50 to 60 per cent of the City's and Region's budget needs. A tax rate is calculated in accordance with Provincial legislation which meets the funding requirements identified in the budget. The Province sets the education tax rate for all properties. The residential education tax rate is the same province-wide.
After a reassessment, tax rates are adjusted to ensure that the City, Region and Province do not receive a windfall gain or loss as a result of the increase or decrease in assessment. Legislation requires that City and Region tax rates are calculated on a city-wide basis. We are not able to have different residential rates for each ward nor for individual properties. We are also not able to adjust tax rates for municipal or education services that an individual property or taxpayer does not use.
What if I have more questions?
For assessment questions, please contact MPAC at 1-866-296-MPAC (6722).
For tax questions, please call the Customer Service Centre at 3-1-1, or if calling outside the City limits call 905-615-4311 or e-mail at email@example.com.
City of Mississauga, 300 City Centre Drive, Mississauga, Ontario Canada L5B 3C1