Ontario Property Assessment: Notice, Appeal Process and How Taxes Are Calculated

All properties in Ontario must be valued and assigned a classification by the Municipal Property Assessments Corporation (MPAC) Opens in a new window. Every property owner receives a Property Assessment Notice when MPAC completes a province-wide assessment update every four years.

The Ontario government delayed the 2020 Assessment Update because of the COVID-19 epidemic. In the absence of any property modifications, this guide will help in property assessments for the 2023 tax year will continue to be based on the fully phased-in January 1, 2016, valuation (the same as the 2022 tax year). Property taxes from 2017 to 2022 were computed using the Current Value Assessment (CVA) listed on the notification. 

How Your Current Value Assessment Determines Your Property Tax

This guide explains how property taxes are calculated in Canada using the assessments provided by MPAC. The assessment update is based on the value and classification of the property and can have an effect on property taxes. This guide will outline the financial impacts of the assessment update, as well as provide an overview of how property taxes are calculated in the country. By understanding the process, property owners can better plan for the financial implications of any assessment updates.

Your Property Assessment Notice

According to one’s MPAC property assessment notice:

Property categorisation as of January 1, 2016, Current Value Assessment (CVA), or the amount a property could have sold for that day.

• The property's assessed value was increased over a four year period, beginning in 2017 and concluding in 2020, as part of an assessment value phase-in programme. This gradual phasing-in process allowed the assessment value to rise incrementally each year until the desired result was achieved..
• Reduced assessed values were totally implemented right away.

Examples of Assessment phase-in

• Based on a value date of January 1, 2020, CVA is $770,000.
• CVA calculated using a valuation date of January 1, 2016: $592,000.
• $178,000 will be phased in as the whole amount of the CVA changes.

$178,000 per year to be phased in over 4 years, or $44,500 annually:

How To Appeal Your Assessment

A Request for Reconsideration can be filed with the Municipal Property Assessment Corporation (MPAC) if an individual is not in agreement with their property assessment notice. Depending on the type of property, the appropriate procedure must be followed. If an individual is still not satisfied with the assessment, they can appeal to the Assessment Review Board.

For areas designated as residential, agricultural, managed forestry, or conservation property.  

• As soon as the deadline specified on the received property assessment notice expires, submit an RfR in a new window to MPAC. MPAC will review the request made and if in agreement with the review, a decision will be made. If accepted, the Minutes of Settlement will be signed and delivered to the City for processing, along with a copy of the Minutes of Settlement.
• If an individual disagrees with the recommendation of the RfR, they must appeal it to the ARB within 90 days of the RFR recommendation being sent. The endorsement of the RfR must be acquired before filing with the ARB.

For all other kinds of property Property owners have two options available when seeking to appeal their assessment: 

• Submitting a Request for Reconsideration with the Municipal Property Assessment Corporation (MPAC); or
• Directly appealing to the Assessment Review Board (ARB).

When appealing an annual assessment, a property owner must submit their appeal by March 31st. For all other types of assessments, a property owner must submit their appeal within 120 days of the notice date. Property owners are obligated to pay their property taxes in full and on time, regardless of the status of the appeal. Tax adjustments resulting from successful appeals will be handled separately. MPAC's property assessment notification will include information about the deadline for appealing any Supplementary/Omitted assessments.

The Property Assessment Rolls

The official assessment roll, which includes the following details for Toronto properties, is delivered annually to the City of Toronto by the Municipal Property Assessment Corporation (MPAC).

• Evaluation roll number
• Property's estimated worth.
• Mame(s) of the property's legitimate owner(s).
• Tenants (if provided by the property owner or tenant) (if provided by the property owner or tenant).
• School assistance.

The public can see assessment rolls for the current and previous taxation years at the City Clerk's Office and Registry Services counters at the following locations from 8:30 a.m. to 4:15 p.m., Monday through Friday.

• Toronto City Hall 100 Queen St. W, Rotunda
• North York Civic Centre 5100 Yonge St., Ground Floor
• Etobicoke Civic Centre 399 The West Mall, Main Floor
• Scarborough Civic Centre 150 Borough Dr. 3rd Floor

Please send an email to registryservices@toronto.ca for further information about the assessment roll. Please be aware that information on property assessments cannot be sent through email.

Use of Tax Consultants For Appeals

Property assessment can be challenged without the need to hire a tax professional, as self-advocacy is an option. Tax consultants are independent businesses with no affiliation to the City of Toronto, thus using their services is optional.

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