Municipal Discount Factors and Provincial Discount Factors - 2012 Assessment Update

Click on your area below for local Municipal Discount Factors.

Note: There are no assessment regions 8,10,11, 12 and 22

this is an interactive map with links to our regional offices which takes you to a region's Municipal Discount Factors pageMunicipal Discount Factors information for the Prescott, Russell, Stormont Dundas & Glengarry Counties Municipal Discount Factors information for the Lanark, Leeds & Grenville Counties Municipal Discount Factors information for the Regional Municipality of the Regional Municipality of the City of Ottawa Municipal Discount Factors information for the Renfrew County Municipal Discount Factors information for the Frontenac, Lennox & Addington Counties Municipal Discount Factors information for the Hastings, Northumberland, City of Prince Edward Counties Municipal Discount Factors information for the Haliburton, Peterborough, City of Kawartha Lakes Counties Municipal Discount Factors information for the City of Toronto Municipal Discount Factors information for the Regional Municipality of Durham Municipal Discount Factors information for the Regional Municipality of York Municipal Discount Factors information for the Regional Municipalities of Halton and Peel Municipal Discount Factors information for the Simcoe County Municipal Discount Factors information for the District Municipality of Muskoka Municipal Discount Factors information for the Regional Municipality of Niagara Municipal Discount Factors information for the Regional Municipality of Hamilton Municipal Discount Factors information for the City of Brantford, Brant, Haldimand County and Norfolk Counties Municipal Discount Factors information for the Regional Municipality of Waterloo, the Counties of Dufferin and Wellington, and the City of Guelph Municipal Discount Factors information for the Elgin, Middlesex and Oxford Counties Municipal Discount Factors information for the Huron and Perth Counties Municipal Discount Factors information for the Bruce and Grey Counties Municipal Discount Factors information for the Municipality of Chatham-Kent, Lambton County Municipal Discount Factors information for the Essex County Municipal Discount Factors information for the Territorial Districts of Nipissing and Parry Sound Municipal Discount Factors information for the Territorial Districts of Cochrane and Timiskaming Municipal Discount Factors information for the Regional Municipality of Sudbury and the Territorial Districts of Sudbury and Manitoulin Municipal Discount Factors information for the Regional Municipality of Sudbury and the Territorial Districts of Sudbury and Manitoulin Municipal Discount Factors information for the Territorial District of Algoma Municipal Discount Factors information for the Territorial District of Algoma Municipal Discount Factors information for the Territorials District of Kenora, Rainy River and Thunder Bay

Municipal Discount Factors and Provincial Discount Factors?

Municipal Discount Factors (MDFs)/Provincial Land Discount Factors (PLDFs) are one of a number of methodologies used in the recalculation of phased-in assessments. MDFs/PLDFs are used when changes, such as new construction, have been made to a property. The factors are used to ensure the phase-in for that property represents only the market increase. They are calculated for each property class, in each municipality.

  • For the 2013-2016 property tax years, the increase is calculated between the January 1, 2008 and January 1, 2012 valuation dates.

Click on your area below for local Municipal Discount Factors.

Note: There are no assessment regions 8,10,11, 12 and 22

How do I understand the MDF table?

The factors are represented in the table as discount factors. 

For 2013-2016 tax years, how much, on average, would 2012 market values have to be reduced to reflect 2008 values in a property class in a municipality.

When are MDFs used?

The MDFs are used only when certain types of changes occur on a property.  More details about these changes are contained in Ontario Regulation 262/09, however, the types of changes include:

  • where vacant land is improved by a new building or structure;
  • where land becomes, or ceases to be, exempt from taxation;
  • where the land is subdivided;
  • where a new unit is created by a condominium plan;
  • where the land is reclassified, for example, from the residential to commercial class; and
  • other specified circumstances as set out in section 5 of Ontario Regulation 262/09.

For the 2013-2016 tax years, when one of these changes occurs, the 2012 current value is multiplied by the applicable MDF to determine a revised 2008 current value.

How are MDFs used to recalculate the phased-in assessment?

If a new house is built which increases a property’s 2012 current value to $200,000 and this occurred in a municipality where the residential MDF is .900000000, then the 2008 current value that will be used for phase-in purposes is $180,000 ($200,000 x .900000000).   The phased-in assessment is the difference between $180,000 and $200,000, or $20,000.  This is the amount of assessment that is eligible to be phased-in.

The result of the application of the MDF is that this property now has a level of phase-in that represents the average level of phase-in for all property in that property class in the municipality.

If you have any questions about the MDF table or your assessment in general, please contact us.

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.