Changes to Ontario's Assessment System
2012 PROPERTY ASSESSMENT NOTICE
Your 2012 Property Assessment Notice shows the assessed value of your property based on a January 1, 2012 legislated valuation date. The last province-wide Assessment Update took place four years ago and was based on a January 1, 2008 valuation date. Your 2008 assessed value is also include on your Notice. This value may not necessarily be the same as the value that appeared on your last Notice if your property underwent a change that affected its value.
PHASE-IN OF ELIGIBLE ASSESSMENT INCREASES
To provide an additional level of property tax stability and predictability, market increases in assessed value between the January 1, 2008 and January 1, 2012 legislated valuation dates will be phased in over four years (2013-2016). 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 applied immediately.
How MPAC Assesses Properties
The mandated role of MPAC is to accurately value and classify all Ontario properties in compliance with the Assessment Act and related regulations.
To establish your property 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 usually account for 85% of the value: location; lot dimensions; living area; age of the structure(s), adjusted for any major renovations or additions; and quality of construction. Examples of other features that may affect your property value include: number of bathrooms; fireplaces; finished basements; garages and pools. 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.
How to Determine the Accuracy of your Assessment
Comparing your assessment to similar properties in your area will help you determine its accuracy. You can obtain detailed 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 at www.mpac.ca
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:
P.O. Box 9808
Toronto ON M1S 5T9
Fax (toll-free): 1 866 297-6703
If you do not agree with your assessment
Please review your Notice carefully to make sure the information is correct. If a factual error has been made, we will correct it.
1. Contact MPAC
We want to make your experience with MPAC a positive one. Please contact us with your questions or concerns.
2. Ask MPAC to review your assessment through A Request for Reconsideration (RfR)
If you feel your assessed value or property classification is not correct, we will review it free of charge. The deadline to file your RfR is March 31 of the tax year.
There are two ways to request a reconsideration:
- The preferred method is to submit a RfR form. Forms are available at www.mpac.ca, or call us toll-free at 1 866 296-MPAC (6722) to request a form.
- Write a letter requesting a reconsideration. In your letter, please include the 19-digit roll number on your Notice; your full name, address and phone number; and the reasons why you feel your assessment is not correct, including any information you have to support your claim.
3. File 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.
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 1 800 263-3237 or 416 314-6900 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, you must file a RfR with the respective program administrator. For more information, please contact MPAC or visit www.mpac.ca.
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 April 1 of the tax year.
MPAC's Role at an ARB Hearing
At an ARB hearing, the onus is on MPAC to prove the accuracy of our 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.
Please have your 19-digit roll number available when you call.
To serve you better, our local offices will have extended hours of service during this period. Check your Notice for the address of your local office and extended hours.
1 866 296-MPAC (6722)
1 877 889-MPAC (6722) TTY
Mon. to Fri. 8 a.m. to 5 p.m.
1 866 297-6703
P.O. Box 9808
Toronto ON M1S 5T9