Ontario’s Property Assessment System

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.

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.