2025 Roll Return Fact Sheet
Key Facts
- MPAC delivers an assessment roll annually to municipalities and the Province of Ontario to support the calculation of property and education taxes. These assessed values are used by municipalities to distribute taxes, not determine them.
- In 2025, MPAC added more than $41.45 billion in new assessment from new construction and improvements to existing properties.
- MPAC assessed almost 81,000 new residential homes with an assessed value of almost $34 billion.
- To keep Ontario’s property inventory accurate and up to date, MPAC conducted more than 310,000 property inspections, processed 176,000 building permits, and processed 430,000 sales transactions this year.
- MPAC’s work underpins a property tax system that generates approximately $30 billion each year to support essential municipal and education services across Ontario.
- Property assessments for the 2026 property tax year will continue to be based on January 1, 2016 assessed values.
New Assessment
In 2025, MPAC captured more than $41.45 billion in new assessment. New assessment refers to new construction and/or additions to existing property that have been recently completed and assessed during the year.
New Assessment by Property Type
New Residential Homes
In 2025, Ontario saw almost 81,000 new residential homes constructed. Here’s the breakdown by type.
Municipalities with the Highest Growth
Top 10 Municipalities for New Assessment
Top 10 Municipalities for New Assessment in Residential Condominiums
Top 10 Municipalities for New Assessment in Seasonal Properties
Top 10 Municipalities for New Assessment in Farms
Top 10 Municipalities for New Assessment (Population under 15,000)
Top 10 Municipalities for New Assessment by Region
Eastern Ontario
Central Ontario
Greater Golden Horseshoe
Greater Toronto Area
Northeast Ontario
Northwest Ontario
Southwest Ontario
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