Notices and Notifications
We assess and classify more than five million properties in Ontario. As a property owner, you may receive different types of notices from us with information about your property's assessed value and classification. This page provides detail on the most common notices you might receive from us.
If your property details or assessed value changes throughout the year, you will receive a Property Assessment Notice at the end of the year to summarize any changes made in our records.
Visit AboutMyProperty to learn more about how your property was assessed, see the information we have on file, compare your property to others in your area or neighbourhood, or file a Request for Reconsideration.
Details included in your Property Assessment Notice
Your Property Assessment Notice shows the assessed value and classification of your property as of a legislated valuation date. COVID-19 caused the cancellation of MPAC’s province-wide Assessment Update. As a result, the fixed valuation date for 2021 and 2022 remains January 1, 2016 – the end of the last assessment cycle.
When there is a change in a property (such as new construction or major renovation), MPAC updates the assessment and mails a Notice. The 2022 assessment is what the property would have sold for on January 1, 2016 – in its current state and condition, including any major changes since then. Think of it as this property, selling on that date.
Learn more about the document you received by finding its title below. Samples of each type of document we send out can be viewed in the side column of this page.
Property Assessment Change Notice
We send these notices throughout the year as changes to your property occur or are registered.
You will receive a PACN for one of the following reasons:
- There was a change to your property such as an addition, new construction or renovation.
- We assessed a structure on your property for the first time.
- There was a change to your property’s classification.
- All or part of your property no longer qualifies as farmland, conservation land or managed forests.
- All or part of your property no longer qualifies to be tax exempt.
There may be other reasons that you receive a Property Assessment Change Notice.
Amended Property Assessment Notice
You may receive an Amended Property Assessment Notice for one of the following reasons:
- A revision is required to your Property Assessment Notice before we send your property assessment information to your municipality for the upcoming tax year.
There is a factual error in the assessed value, classification or tax status of your property that required updating We also notify your municipality to have them update the property details.
Each year, we deliver what's called an "assessment roll" to each municipality in Ontario, which contains the most up-to-date information about each property in Ontario, including owner and tenant information.
In some instances, we'll identify a factual error that pertains to the property. It may result in a correction to your property assessment, classification or tax status, including as a result of a decision from a Request for Reconsideration (RfR) or appeal to the Assessment Review Board (ARB).
If this happens with your property, we'll notify the municipality of the correction, and you'll receive an Amended Property Assessment Notice to inform you that this has happened. You may receive it in the fall for the upcoming taxation year or at any time during a given taxation year.
Advisory Notice of Adjustment
If you or a representative submitted an appeal to the Assessment Review Board (ARB), you will receive this notification to advise you of any changes to your property's assessment after a decision is made by the ARB.
Learn more about how property taxes impact your property taxes following an ARB decision.
Special Amended Property Assessment Notice
You will receive a Special Amended Property Assessment Notice when there are changes in legislation or regulation that affect your property assessment. You may receive this notice any time during the year.
For example, in 2018, Ontario Regulation 282/98 under the Assessment Act was amended by Ontario Regulation 361/18 to prescribe a new optional subclass for small-scale on-farm business for both the commercial and industrial property classes. The amendment came into force on January 1, 2018 and is effective for the 2018 taxation year onwards. As a result of this regulatory change, the property classification shown in Attachment (1) reflects the change from the previous assessment notice(s).
Tax Incentive Approval notification
You will receive a Tax Incentive Approval notification when your property is accepted into one of the following tax incentive programs:
- Farm Property Class Tax Rate Program administered by Agricorp.
- Conservation Land Tax Incentive Program administered by the Ministry of Natural Resources and Forestry (MNRF).
- Managed Forest Tax Incentive Program administered by the MNRF.
If you disagree with the apportionment, you may file an appeal with the Assessment Review Board (ARB).
Disagree with our assessment or classification?
If you disagree with our assessment or classification of your property, you can file a Request for Reconsideration. If you are not satisfied with the outcome of that review, you have the option to file an appeal with the Assessment Review Board (ARB), an independent adjudicative tribunal.