Property Assessment and the Municipal Property Assessment Corporation (MPAC)

The Municipal Property Assessment Corporation (MPAC) classifies and assesses every property in Ontario. MPAC is an independent, not-for-profit corporation. It is funded by Ontario municipalities. It is accountable to the Province of Ontario, municipalities and property taxpayers.

MPAC assesses all properties in Ontario in accordance with the Assessment Act and rules set by the Government of Ontario.

How Property Taxes Are Calculated

The amount of property taxes collected from each property owner depends on the assessed value of the property, the type of property as determined by MPAC, as well as the property tax rates established by Regional Council through the annual business plans and budgets.  

To learn more about this year’s Business Plans and Budgets – or to view editions from prior years – please follow the link here.

Call MPAC toll-free at 1-866-296-6722 or visit MPAC website or AboutMyProperty website to:

• Learn more about the assessment process.
• Ensure the MPAC data on your property is accurate.
• Review the assessed values for comparable properties.
• View general market trends in your local area municipality.

Learn about the MPAC dispute process, including Requests for Reconsiderations (RfR) and the Assessment Review Board (ARB).

Property Reassessment

In 2016, MPAC reassessed all properties in Ontario and updated the valuation date from January 1, 2012 to January 1, 2016.  The impacts of this reassessment were phased in over the 2017 to 2020 tax years.  On March 24, 2020 in response to the COVID-19 pandemic, the provincial government announced the postponement of the 2021 property tax assessment which was to have a valuation date of January 1, 2019 and was to be phased in over the 2021 to 2024 taxation years.  To date, the Province has not provided any further direction on the timing or base year for the next reassessment.  As a result, 2021 to 2023 property taxes continue to be based on the fully phased-in January 1, 2016 current value assessments (CVA).   

Reassessments do not result in any additional property tax revenue for municipalities, however, reassessments do result in property tax shifts between individual properties and across property tax classes.  Assessment increases are phased-in evenly over four taxation years, while any assessment decreases are applied fully in the first year.  A property's reassessment impact is based on its assessment change, relative to the weighted average change of all properties. Each level of government (regional municipal, local municipal and provincial for education) will have a different average, as each assessment base is different.

More About MPAC

Learn about MPAC's roles and responsibilities by reviewing their Understanding Your Assessment Webpage or by contacting them here.