Level 1 – Methodology Guides

As part of MPAC’s commitment to transparency, MPAC has published comprehensive guides that explain assessment methodology.

Large and Special Purpose Properties

As part of MPAC’s commitment to better service through transparency, predictability and accuracy, we held consultation sessions with municipalities, property owners and representatives to discuss how assessment methodology was being applied to large and special purpose business properties for the 2016 Assessment Update.

The following guides were created to reflect industry standards, best practices and feedback from consultation sessions.

In accordance with the direction issued by the Minister of Finance on April 18, 2015 (subsection 10(1) of the Municipal Property Assessment Corporation Act, 1997), MPAC published a Methodology Guide for each of the following sectors:

Methodology Guides were also published for the following sectors that also require large industrial structures built for specialized purposes:

MPAC reserves the right to amend the guides as appropriate.

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.