Ontario’s Property Assessment and Taxation System
Property assessments are determined by MPAC.
Assessments are shared with municipalities.
Municipalities determine investments required to build thriving communities.
Your property assessment and the property taxes you pay are not the same thing.
The information on this page will help you better understand the relationship between your property’s assessed value and your property taxes.
Who does what?
ONTARIO GOVERNMENT
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ONTARIO GOVERNMENT
Establishes the province's assessment and taxation laws and determines education tax rates.
MPAC
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MPAC
Determines property assessments for all properties in Ontario.
MUNICIPALITIES
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MUNICIPALITIES
Determine revenue requirements, set municipal tax rates and collect property taxes to pay for municipal services.*
PROPERTY OWNERS
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PROPERTY OWNERS
Pay property taxes that pay for services in the community, and pay education taxes that help fund elementary and secondary schools in Ontario.
*Provincial Land Tax and levies by local boards are collected in unincorporated areas and contribute toward important services.
Does an increase in my MPAC property assessment
mean my property taxes will go up?
Not necessarily. When a province-wide assessment update occurs, the most important factor is not how much your assessed value has changed,
but how your assessed value has changed relative to the average change for your property type in your municipality.
Explore the examples below to see how changes to property assessments can impact property taxes.
If your assessed value percentage increase is lower than the average for your property class, your taxes will likely decrease.
If your assessed value percentage increase is lower than the average for your property class, your taxes will likely decrease.
Previous assessment: $420,000
Current assessment: $433,000
Assessment increase: 3%
Average increase of property class: 5%
Property taxes likely decrease.
If your assessed value percentage increase is higher than the average for your property class, your taxes will likely increase.
If your assessed value percentage increase is higher than the average for your property class, your taxes will likely increase.
Previous assessment: $420,000
Current assessment: $483,000
Assessment increase: 15%
Average increase of property class: 5%
Property taxes likely increase.
Questions about your property assessment?
Use our free online tool, MPAC AboutMyProperty, to learn more about how your property was assessed and how its value compares to similar properties in your area.
At MPAC, we know understanding your property assessment is important to you, so we want to help you in any way we can. If you disagree with your property’s assessed value, you can file a Request for Reconsideration (RfR) for our review, free of charge.
Questions about your property taxes?
Property taxes are calculated using the assessed value of your property and multiplying it by the combined municipal and education tax rates for your property class.
Your municipality or local taxing authority determines their revenue requirements, sets municipal tax rates and policies, and collects these property taxes to pay for your municipal services.
You can search for your municipality and contact them for more information about your property taxes.
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