Property Owners

MPAC's Role

We are a not-for-profit, public sector corporation who proudly serves Ontario property taxpayers. It is our role to accurately value all properties in the province of Ontario. We operate under the authority of the Municipal Property Assessment Corporation Act.

Being funded by municipalities, MPAC is directly accountable to the public. We respect this accountability through a 15-member Board of Directors composed of eight municipal representatives, five members representing property taxpayers and two provincial government representatives. All board members are appointed by the Minister of Finance.

Our more than 1,600 employees in offices across the province are committed to delivering property assessment excellence, providing outstanding service and earning the trust of property taxpayers as well as municipal and provincial stakeholders. Our employees understand the dynamics and nuances of individual real estate markets; as the majority work out of one of our many local offices across the province.


Who does what?

MPAC is responsible for administering a uniform assessment system based on Current Value Assessment (CVA) in accordance with the legislation set by the Ontario government.

There are four main components in Ontario's property assessment and taxation system.
Each plays an important role.

  • The Provincial Government passes legislation, sets property tax policies and sets education tax rates.

  • MPAC establishes current value assessments and classifications for all properties in Ontario.

  • Municipalities determine their revenue requirements, set municipal tax rates and collect property taxes.

  • The Assessment Review Board, an independent tribunal that is part of the Environment and Land Tribunals Ontario cluster which reports to the Ontario Ministry of the Attorney General, hears assessment appeals from property taxpayers.

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