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property assessments for the 2022 and 2023 property tax years will continue to be based on the fully phased-on
January 1, 2016, current values. In August 2023, the Ontario government announced that it was postponing a provincewide property reassessment as it conducts a new review of the accuracy and fairness of the system. In 2022 alone, MPAC added more than $ 37.8 billion to municipal rolls across Ontario through its assessments of new construction and renovated properties. Municipalities pay more than $ 200 million annually for this service.
276:
In response to The
Ontario Committee on Taxation Report, the Provincial Government assumed responsibility for property assessment in 1970 to create a uniform assessment system for all Ontario municipalities. The Government introduced market value assessment and the new system was offered to municipal
301:
Persons living in areas where other houses increase in value, such as by replacement with newer and larger houses, often blame MPAC for increases in their taxes. MPAC disclaims responsibility, arguing that the property owners should blame the municipality. The municipalities, in turn, blame MPAC and
263:
Although property assessment originally came under the jurisdiction of Upper Canada, it was transferred to
Ontario municipalities in 1849. Over time, each municipality developed its own assessment system and methods of valuing property. This resulted in inconsistencies in property assessment and the
249:
In 2022, MPAC sent out approximately 6 million property assessment notices, advising properties of their assessment value. The current values are based on a
January 1, 2016 valuation date. Due to the COVID-19 pandemic, the Ontario government postponed the 2020 Assessment Update. They indicated that
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In addition, on
December 31, 1998, responsibility for property assessment was transferred by the government of the Hon. Mr. Mike Harris to a new, not-for-profit corporation called the Ontario Property Assessment Corporation, later renamed the Municipal Property Assessment Corporation (MPAC). Every
280:
Since the new system was voluntary, not all municipalities implemented market value assessment. As a result, property assessments differed from municipality to municipality. This situation was addressed by the
Province with the introduction of the Fair Municipal Finance Act, 1997. With this Act
310:
In 2023, a
Toronto Star investigation into the accuracy and fairness of property assessments found that MPAC systemically under-assessed more expensive homes and over-assessed less expensive homes, which causes a disproportionate tax burden on lower and middle-income homeowners.
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distribution of property taxes. Within a municipality, properties with a similar appearance and value could have very different assessments. There were also very different assessments from municipality to municipality.
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Prior to the creation of MPAC, municipalities in
Ontario had discretion on how they chose to assess properties. This created inequity across the province, as similar properties across the province had separate values.
218:. MPAC, formerly known as OPAC (Ontario Property Assessment Corporation), was created on December 31, 1997, as a method to create accurate and equitable assessments across Ontario. MPAC came into existence with the
24:
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In 1963, the
Provincial Government appointed the Ontario Committee on Taxation to study taxation and recommend changes. Its report, published in 1967, highlighted many inequities in the assessment system.
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substantial amendments to the
Assessment Act, the Municipal Act and other related legislation were implemented, setting the stage for reshaping Ontario's assessment and property tax system in 1998.
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transferred responsibility for property assessment from the Ministry of Finance to the Ontario Property Assessment Corporation, an independent body established by the
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Under the "Ontario Fair Assessment System", property assessments across the province were updated to their current value, using a common valuation date.
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municipality in Ontario is a member of MPAC, which is governed by a board of directors composed of taxpayer, municipal, and provincial representatives.
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its organizing legislation. The debate is ongoing. The value or price of a property is decided in the real estate market not by MPAC
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throughout the province on the second Tuesday in December. Municipalities then take the assessment roll, and calculate
487:"Troubling property tax trend hitting Toronto's cheapest homes while mansions catch a break, Star investigation finds"
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across Ontario. This is provided in the form of an Assessment Roll, which is delivered to
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364:"Welcome to MPAC > Property Owners > Guide to Property Assessment in Ontario"
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an independent, not-for-profit corporation funded by all Ontario municipalities.
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389:"How to appeal property assessment | Canadian Justice Review Board"
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187:) administers property assessments and appeals of assessment in the
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Northern Development, Mines, Natural Resources and Forestry
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accurately assess and classify all properties in Ontario
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403:"Assessment Review Board :: Municipal Act Appeals"
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for each individual property in their jurisdiction.
240:Ontario Property Assessment Corporation Act, 1997
17:MPAC (Municipal Property Assessment Corporation )
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1146:List of defunct Ontario ministries and agencies
639:Heritage, Sport, Tourism and Culture Industries
555:Government of Ontario departments and agencies
272:1970-1997 – Market value assessment introduced
34:OPAC (Ontario Property Assessment Corporation)
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599:Economic Development, Job Creation and Trade
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285:Post-1997 – Ontario Fair Assessment System
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923:Municipal Property Assessment Corporation
510:Municipal Property Assessment Corporation
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181:Municipal Property Assessment Corporation
908:Independent Electricity System Operator
893:Financial Services Regulatory Authority
584:Children, Community and Social Services
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1063:Information and Privacy Commissioner
799:Workplace Safety and Insurance Board
659:Labour, Training, Skills Development
629:Public and Business Service Delivery
1177:Canadian taxation government bodies
769:Northland Transportation Commission
614:Environment, Conservation and Parks
569:Agriculture, Food and Rural Affairs
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1073:Office of the Legislative Assembly
1014:Independent Police Review Director
277:governments on a voluntary basis.
230:, both part of Ontario provincial
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881:Local health integration networks
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589:Citizenship and Multiculturalism
825:Agricultural Research Institute
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1167:Organizations based in Ontario
928:Northern Ontario Heritage Fund
913:Lottery and Gaming Corporation
877:Health Shared Services Ontario
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214:The head office is located in
195:, Canada. MPAC determines the
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1172:Crown corporations of Ontario
865:Trillium Gift of Life Network
794:St. Lawrence Parks Commission
779:Niagara Escarpment Commission
764:Mining and Lands Commissioner
724:Alcohol and Gaming Commission
669:Municipal Affairs and Housing
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1121:Emergency Management Ontario
321:Crown corporations of Canada
234:. On December 31, 1998, the
129:Chief Administrative Officer
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1029:Special Investigations Unit
835:Cannabis Retail Corporation
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1058:Environmental Commissioner
729:Civilian Police Commission
694:Treasury Board Secretariat
306:Toronto Star Investigation
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754:Landlord and Tenant Board
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1192:Local taxation in Canada
784:Niagara Parks Commission
749:Human Rights Commission
1068:Integrity Commissioner
717:Boards and commissions
430:. MPAC. Archived from
789:Securities Commission
739:Fairness Commissioner
236:Government of Ontario
162:Government of Ontario
140:Government of Ontario
74:Government of Ontario
958:Royal Ontario Museum
759:Liquor Control Board
1182:Taxation in Ontario
992:Provincial services
953:Real Estate Council
855:Cancer Care Ontario
624:Francophone Affairs
147:Number of employees
97:Number of locations
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1197:Pickering, Ontario
1141:Parliament Network
870:HealthForceOntario
644:Indigenous Affairs
216:Pickering, Ontario
85:Pickering, Ontario
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1099:Executive Council
1053:Elections Ontario
1019:Provincial Police
1009:Forensic Sciences
886:Patient Ombudsman
744:Film Review Board
684:Solicitor General
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66:December 31, 1998
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490:. Retrieved
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466:the original
436:. Retrieved
432:the original
428:"About MPAC"
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368:the original
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79:Headquarters
39:Company type
1040:Legislature
840:Clean Water
830:Cancer Care
297:Controversy
232:legislation
172:www.mpac.ca
107:Area served
53:Real estate
1161:Categories
562:Ministries
519:About MPAC
492:2023-07-18
472:2010-11-08
438:2010-11-02
413:2011-11-14
374:2010-11-09
349:2018-05-25
327:References
201:properties
119:Key people
1131:Hydro One
1078:Ombudsman
918:Metrolinx
604:Education
125:President
82:ONTARIO,
999:Archives
820:Agricorp
315:See also
259:Pre-1970
221:MPAC Act
199:for all
189:province
49:Industry
31:Formerly
1104:Premier
860:eHealth
619:Finance
193:Ontario
168:Website
112:Ontario
71:Founder
63:Founded
808:Other
634:Health
609:Energy
341:"MPAC"
157:Parent
90:Canada
1136:Ornge
1092:Other
938:Parks
344:(PDF)
136:Owner
185:MPAC
179:The
151:1700
127:and
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978:TFO
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183:(
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
