2012 Property Assessment Change Notice Information Insert

Important Information about your 2012 Property Assessment Change Notice

MPAC’s role is to accurately value and classify properties in Ontario in accordance with the Assessment Act and regulations established by the Ontario Government. When your municipality/local taxing authority sets property tax rates, your assessed value and classification are used to determine your property taxes. For questions about your property taxes, please contact your municipality/local taxing authority. Education tax rates, which are set by the Government of Ontario, will also be applied to the assessed value.

Why did I receive a Property Assessment Change Notice?

You received this Notice from MPAC because:

  • of a change to your property such as an addition, new construction (e.g., new house was built) or renovation; or,
  • land or a structure on your property was not assessed on the previous assessment roll; or,
  • of a change to your property’s classification; or,
  • your property no longer qualifies to be assessed as farm lands, conservation lands or managed forests; or,
  • your property no longer qualifies to be exempt from taxation.

This assessment change is in addition to your existing assessment.

What information is included on my Notice?

Your Notice shows the assessed value and classification of the changes made to your property based on the legislated valuation date of January 1, 2008. The Notice also indicates the effective date when the improvement or change becomes taxable.

The phased-in assessed values for your property are also included with your Notice. The Government of Ontario made a number of changes to the property assessment system, which took effect for the 2009 property tax year, including the phase-in of eligible assessment increases.

To provide an additional level of property tax stability and predictability, market increases in assessed value between the January 1, 2005 and January 1, 2008 valuation dates are phased in over four years (2009-2012). The phase-in program does not apply to decreases in assessed value. The full benefit of any decrease is applied immediately.

How does MPAC assess property?

MPAC’s role is to accurately value and classify all Ontario properties in compliance with the Assessment Act and related regulations. To establish your property’s assessed value, MPAC analyzes property sales in your neighbourhood, surrounding neighbourhood, or your municipality. This method is used by most assessment jurisdictions in North America.

When assessing a property, we look at all of the key features that affect market value. For example, when assessing residential properties, five major factors usually account for 85% of the value: location; lot dimensions; living area; age of the structure(s), adjusted for any major renovations or additions; and quality of construction.

Examples of other features that may affect a residential property’s value include fireplaces, finished basements, garages, pools, and number of bathrooms. Site features can also increase or decrease the assessed value of your property such as traffic patterns; being situated on a corner lot; and proximity to a golf course, hydro corridor, railway or green space.

What should I do if I don’t agree with my Property’s Assessment?

Please review your Notice carefully to make sure the information is correct. If a factual error has been made, we will correct it. It is important to note that there have been a number of changes to the Request for Reconsideration and Appeal processes. Contact MPAC if you have any questions.

  1. Contact MPAC
    We want to make your experience with MPAC a positive one. Please contact us with your questions or concerns. We will review the information we have on file for your property. Comparing your assessment to similar properties in your neighbourhood may also be helpful in determining accuracy.
  2. Ask MPAC to Review your Assessment through a Request for Reconsideration (RfR)
    If you feel your assessed value as of the legislated valuation date or property classification is not correct, we will review it free of charge. Your deadline to file a RfR with MPAC is included on your Notice.
    There are two ways to file a RfR:
    • The preferred method is to submit a RfR form. Forms are available on our website or by contacting us by phone. You may also choose to file your RfR online through AboutMyProperty™. You will be able to attach documents, pictures and reports to accompany your RfR. Contact MPAC to set up your AboutMyProperty™ User ID and Password.
    • Write a letter requesting a reconsideration. In your letter, please include the 19-digit roll number on your Notice; your full name, address and phone number; and the reasons why you feel your assessment is not correct, including any information you have to support your claim.
  3. File an Appeal with the Assessment Review Board (ARB)
    You may also choose to file an Appeal with the ARB,an independent tribunal of the Ontario Ministry of the Attorney General.

Residential, Farm and Managed Forests Properties

If your property, or a portion of it, is classified as residential, farm or managed forests, you must first file a RfR with MPAC before you are eligible to file an Appeal with the ARB. The classification of your property is indicated on your Notice.

You have 90 days after MPAC has notified you of its decision on your RfR to file an Appeal with the ARB. The ARB has its own Appeal process. For more information, please contact the ARB at 1-866-448-2248 or 416-212-6349 or visit their website at elto.gov.on.ca/arb/. To request that your property be eligible for the farm or managed forests classes or conservation land exemption, you must file a RfR with the respective program administrator. For more information, please contact MPAC or visit www.mpac.ca.

Other Property Types

For any other property types, you can choose to either file a RfR with MPAC or file an Appeal with the ARB. Your RfR and/or Appeal deadline is included on your Notice.

MPAC’s Role at an ARB Hearing

At an ARB hearing, the onus is on MPAC to prove the accuracy of the assessed value of your property. MPAC will present comparable sold properties as evidence and will share that information with you prior to the hearing. You will also be asked to provide evidence to support your position. Ideally, you should select properties that are similar to yours (for example, neighbourhood, lot dimensions, living area, age of structure(s) and quality of construction). Please contact MPAC if you have any questions.

AboutMyProperty™ @ www.mpac.ca

Visit AboutMyProperty™ to see what information we have on file for your property and compare your assessment to other properties in your area. The updated assessment information included on your enclosed Notice will be uploaded to AboutMyProperty™ this fall.

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.