Property Assessment and the Municipal Property Assessment Corporation (MPAC)

Who is MPAC?

The Municipal Property Assessment Corporation (MPAC) is an independent, municipality funded, not-for-profit organization that assesses and classifies all properties in Ontario in accordance with the Assessment Act and based on rules set by the provincial government.  MPAC is accountable to the Province of Ontario, Municipalities and property owners.

Your Regional portion of the property taxes are based on the assessed value and classification of your property (by MPAC) and the Regional property tax rates set by Durham Region Council through the annual budget.  To learn more about this year’s Business Plans and Budget or to view editions from prior years, please follow the link here.

Learn about MPAC's roles and responsibilities by reviewing their Understanding Your Assessment Webpage or visiting MPAC.ca or AboutMyProperty.ca to:

• Learn how your property was assessed
• Check if your property details are correct
• Compare your property’s value with similar properties
• View local real estate market trends

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

You can also call MPAC toll-free at 1-866-296-6722.

When and What Happens When Properties are Reassessed? 

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, 2020 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 2026 property taxes continue to be based on the fully phased 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.  Historically, 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.