Assessment Procedure to Change Ownership of a Property

Goal

To describe the steps required for a property owner to change the information the Municipal Property Assessment Corporation (MPAC) has on file regarding ownership of a property.

Background

Section 17(1) of the Assessment Act requires that land be assessed against the owner and section 14(2)1 specifies that assessment is not to be made against a deceased person.

MPAC does not determine property ownership.  The Provincial Land Registry System is the service for the legal determinant of the ownership of a property.

The Process

MPAC receives notification of all deeds and transfers from the Land Registry Offices.  If you find that the new ownership has not been reflected on a Property Assessment Notice or other communication, MPAC may not be aware of the change affecting your property.

When a property owner contacts MPAC to change the ownership information on file for a property, his or her identity will be verified for security purposes. See the Assessment Procedure for Caller Identity Verification for more information.

Common ownership changes and their remedies are listed below.

Sale of a Property

If necessary, the property owner will be asked to provide a copy of the Deed/Transfer of Land.  A copy of the Offer to Purchase is not acceptable.

Property Owner's Name has Changed

Please contact your local Land Registry Office (LRO) or your lawyer to change the name on your property. The LRO will forward MPAC your legal document and we will update our records.

MPAC cannot change a property owner’s legally registered name unless documents are received through the LRO.

Death of a Property Owner

For ownership changes as the result of a death, the legal nature of the ownership and the type of documentation received by MPAC will determine how MPAC’s records will be updated.

A will alone is not sufficient to change the ownership, but it typically identifies who may act for the estate.  To ensure protection of privacy, in accordance with the Municipal Freedom of Information and Protection of Privacy Act, MPAC is allowed to disclose information to the executor(s), a personal representative, the estate trustee(s) or the estate lawyer. MPAC cannot disclose information to named heirs.

  • Sole Ownership
    If MPAC is provided with a copy of the death certificate, the deceased owner’s name will be changed to read, Smith John Estate.

    During the estate administration process, a copy of the Transmission Application or a Transfer by Personal Representative document may be submitted and MPAC will update the ownership.

    Please note that MPAC cannot change the information on file for the property based only on a copy of the will.

  • Joint Tenancy
    If MPAC is provided with a copy of the death certificate, the deceased owner’s name will be changed to read, Smith John Estate.

    If a property had more than one owner and the original ownership was held as “joint tenants,” a copy of the registered Survivorship Application document or the death certificate Document General should be sent to MPAC. Upon receipt of this information, the ownership on file will be updated.

  • Tenants in Common
    If there is more than one owner and the original ownership was held as “tenants in common,” upon the passing of one of the owners, the portion owned by the deceased becomes part of his or her estate. A copy of the death certificate should be sent to MPAC and the deceased owner’s name will be changed to read, Smith John Estate.

    During the estate administration process, a copy of the Transmission Application or a Transfer by Personal Representative document may be submitted and MPAC will update the ownership.

    If the person contacting MPAC does not have a copy of either document, he or she should contact the lawyer for the deceased for this documentation and forward a copy to MPAC.

The request to change ownership information will be processed when MPAC receives all required documentation.  A copy of the documents may be forwarded via email, fax, or mail.

Email: Contact Us

Mail:  MPAC
P.O. Box 9808
Toronto ON  M1S 5T9

A daytime contact phone number should be included with the documents. MPAC will contact the person making the request at that number if there are any questions.

Related Information

Procedure to Change Mailing Address
Procedure for Caller Identity Verification
Municipal Freedom of Information and Protection of Privacy Act
Assessment Act

Note: This procedure has been developed to provide the public with a general understanding of the process to change ownership information.  The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.

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.