Click here to view an informative presentation on resolving assessment concerns.  

How MPAC assesses properties
Five major factors that account for 85% of the value:
Some other features that may affect value include:
Site features can also increase or decrease the assessed value of your property, such as:
What to do if you disagree with Your Property’s Assessed Value

Step 1
Contact MPAC
Step 2
Review the value of properties similar to yours
Step 3
File a Request for Reconsideration (RfR)

Timeline for the RfR
Filing a complaint with the Assessment Review Board (ARB)

How MPAC assesses properties

To establish the assessed value of your property, MPAC analyzes property sales in your community and applies the Current Value Assessment method, which is used by most assessment jurisdictions in Canada and throughout the world.

In addition to sales, we look at the key features of every property and may consider up to 200 factors when assessing the value of a residential property.

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Five major factors that account for 85% of the value:

• location;
• lot dimensions;
• living area;
• age of the property, adjusted for any major renovations or additions; and
• quality of construction.

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Some other features that may affect value include:

• finished basements;
• garages;
• pools;
• number of bathrooms; and
• the type of heating and air conditioning.

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Site features can also increase or decrease the assessed value of your property, such as:

• traffic patterns;
• being situated on a corner lot; and
• proximity to a golf course, hydro corridor, railway or green space.

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What to do if you disagree with Your Property’s Assessed Value

Review your Property Assessment Notice to make sure that it contains the most up-to-date information about your property. Ask yourself this question – could you have sold your property for its assessed value on the valuation date listed on your Property Assessment Notice? If you still believe that your property’s assessed value is inaccurate, there are steps you can take to have your concerns addressed.

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Step 1
Contact MPAC

If you do not believe your assessment is correct, please call our Customer Contact Centre at 1 866 296-MPAC (6722). A representative will review the information on file with you.

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Step 2
Review the value of properties similar to yours

Reviewing the value of comparable properties will help you determine whether your property’s value is in line with current market value. You can see the detailed information we have about your property and obtain information on up to 24 additional properties from MPAC free of charge.

This includes:

• a Property Report on six properties of your choice and six selected by MPAC through a written request; and
• twelve Detailed Property Reports for properties of your choice online through AboutMyProperty™.

1. On the Internet (AboutMyProperty™)

• Go to www.mpac.ca.
• Select AboutMyProperty™
• Enter the eight-digit password for AboutMyProperty™ included on your Notice
• Follow the instructions on AboutMyProperty™ to obtain the information.

2. With a written request

• E-mail: enquiry@mpac.ca
• Fax (toll-free): 1 866 297-6703
• Mail: MPAC
  Attention: GRAD program
  P.O. Box 9808
  Toronto ON M1S 5T9

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Step 3
File a Request for Reconsideration (RfR)

If you still do not believe your assessment is accurate, MPAC will review it free of charge. You may request a review any time before December 31 of the current tax year. There are three ways to request a RfR:

• Complete a RfR form. Forms are available at www.mpac.ca.
• Call us toll-free at 1 866 296-6722 to request a RfR form
• Write a letter requesting a review to:
  MPAC
  P.O. Box 9808
  Toronto ON M1S 5T9

In your letter, please include:

• the 19-digit roll number on your Notice;
• your full name, address and phone number; and
• the reasons why you feel your assessment is incorrect.

You may also file a Notice of Complaint with the Assessment Review Board (ARB), an independent tribunal of the Ministry of the Attorney General of Ontario.

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Timeline for the RfR

You may request a RfR any time before December 31 of the current tax year.

MPAC makes every attempt to review each request within 45 days. However, properties with unique or complex circumstances could take longer.

Once the RfR is completed, MPAC will notify you of the results of the review in writing. If an adjustment needs to be made, the municipality will also be informed of the change so that your property taxes can be adjusted accordingly.

If you are also considering filing a Notice of Complaint with the Assessment Review Board (ARB) and have not heard from MPAC by mid-March, please contact us to check on the status of your request.

If you file a RfR after March 31, or if MPAC is unable to review your request before this date, your request will still be reviewed. Since you will not know the outcome prior to the ARB complaint deadline, you may wish to file a complaint. If you file both a RfR and a complaint, the ARB may refund your filing fee provided certain criteria are met. Contact the ARB for further details.

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Filing a complaint with the Assessment Review Board (ARB)

If you do not agree with the outcome of your RfR, you may file a Notice of Complaint with the ARB – an independent tribunal of the Ministry of the Attorney General for the Province of Ontario.

• You can file a complaint any time before March 31, 2008, even if you have already requested a review from MPAC.
• There are specific application forms and fees involved.
• You will have to appear at a hearing to support your argument. MPAC will also appear at the hearing.

For more information on the ARB process, including how to prepare for a hearing, call them toll-free at 1 800 263-3237 or 416 314-6900, or visit them online at www.arb.gov.on.ca.

If you do not file a Notice of Complaint with the ARB by March 31, then MPAC’s decision is considered final. Your next opportunity to have your assessment reviewed will be for the following taxation year.

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