Changes to Ontario's Assessment System

The Government of Ontario has made a number of changes to the property assessment system, which take effect for the 2009 property tax year.  These changes include the introduction of a four-year assessment update cycle and a phase-in of assessment increases.

To provide an additional level of property tax stability and predictability, the market increases in assessed value between 2005 and 2008 will be phased-in over four years.  The phase-in program does not apply to decreases in assessed value.  The change in assessed value and phased-in assessment values for the 2009 to 2012 property tax years are listed on your 2008 Property Assessment Notice.

What if I disagree with my assessment?

Ask yourself if your assessed value is close to what you would have expected to sell your property for in January of 2008. What were similar properties selling for at that time? MPAC is now providing an online service called AboutMyProperty. Using this service, property owners can review basic assessment information for their own property and comparable (similar) properties. Further information can be obtained from MPAC at www.mpac.ca or by calling 1-866-296-MPAC (6722).

If you believe that your assessment is incorrect, you should first contact the Municipal Property Assessment Corporation (MPAC) to discuss your assessment or verify details about your property. If you still have concerns, you may ask MPAC for a formal reconsideration of your assessment. There is no fee for a Request for Reconsideration (RFR). The request may be made prior to March 31st for that year. You can obtain an RFR application on the MPAC web site www.mpac.ca or by calling 1-866-296-MPAC (6722).

Appeals to the Assessment Review Board (ARB) can only be made within 90 days from the date MPAC mails the results of the Request for Reconsideration (RFR) review to the property owner.  MPAC must make determination on a Request for Reconsideration (RFR) by September 30^th of the taxation year. Other appeals (for example, supplementary assessment) may be made within 90 days from the notice date of the assessment.  The ARB is an independent tribunal of the Province of Ontario. Full details on how to appeal your assessment to the ARB may be obtained through their web site www.arb.gov.on.ca.

A tax account is only adjusted when the City is notified of the change in assessment by MPAC or the ARB. It is recommended that taxes continue to be paid while an appeal or reconsideration is underway to avoid penalty and interest charges in the event that the appeal or reconsideration is not successful. There may be a significant delay between the time an assessment is appealed and a decision is rendered.

Where can I get more information on assessments in my neighbourhood?

Visit www.mpac.ca and check out AboutMyProperty, a secure, online service that provides property owners with access to basic property valuation information. Through AboutMyProperty property owners have access to their assessment roll information and assessment roll values on comparable properties of their choice. There is no charge for this service.