Frequently Asked Questions
Q: What should I do if I do not receive a bill?
A: Property owners may call a Customer Service Representative at 416-338-4829 towards the end of January to request a duplicate interim tax bill, or towards the middle of June to request a duplicate final tax bill if they have not received one.
Owners may also visit a Civic Centre or City Hall tax and water enquiry/cashier counter to request a duplicate bill.
Property owners are responsible for paying property taxes, even if they have not received a bill.
Q: What is Current Value Assessment (CVA)?
A: In 1998, the Province of Ontario reformed the property assessment legislation in Ontario with the implementation of Current Value Assessment (CVA). Under this new assessment system, all property assessments in Ontario are updated on a regular basis.
The CVA of a property represents an estimated market value, or the amount that the property would sell for in an open market, arm's length sale between a willing seller and a willing buyer at a fixed point in time.
For further information about assessment, please visit www.toronto.ca/taxes/property_tax/assessment.htm or visit the MPAC website.
Q: When will the next reassessment occur?
A: The next province-wide reassessment will occur in 2012 for the taxation years 2013 to 2016.
The current property assessment valuations occurred in 2008 for the 2009 to 2012 tax years.
The property assessment values provided by the MPAC for 2008 taxation were based on a January 1, 2008 valuation date.
If you have made significant improvements or undertaken new construction, MPAC can revise your assessment within a three year period.
Visit the MPAC website for further information.
Q: Who determines the assessed value (i.e. CVA) of my property?
A: MPAC is responsible for determining the CVA and tax class for all properties in Ontario for municipal and education taxation.
Q: I disagree with the assessed value for my property, what should I do? Or, I appealed my assessed value, what happens next?
A: You may find information about the assessment appeal process on our website, or on the MPAC website at www.mpac.ca. The deadline to apply for a Request for Reconsideration (RfR) (or assessment appeal) with MPAC for the 2011 taxation year was March 31, 2011.
If you did file a RfR with MPAC and you are awaiting the decision on your assessment appeal, MPAC will review your request and notify you of the results in writing. If adjustments to your assessed value are approved, MPAC will also notify the City and your property taxes will be adjusted accordingly.
If, after MPAC notifies you of its decision, you still disagree with the assessed value, you have 90 days to file an appeal with the Assessment Review Board (ARB).
If you filed an appeal with the ARB and are awaiting the outcome of their decision, information is available by calling the ARB at 1-800-263-3237 or 416-314-6900 or visiting www.arb.gov.on.ca
If other information on your Notice of Assessment is inaccurate, such as the assessed owner, location or property description, etc. you may contact MPAC at
1-866-296-6722 (toll free) to verify details about your property.
Q: I recently received a Property Assessment Change Notice from the Municipal Property Assessment Corporation (MPAC). What is it and what happens next?
A: A Property Assessment Change Notice is issued by MPAC when there has been a change to a property during the current taxation year due to a change in property classification, an addition, renovation or new construction. This is a supplementary assessment change.
Property Assessment Change Notices are also issued when the current value assessment for an improvement (e.g., a new home or addition) was not previously recorded on the annual assessment roll. This type of change may apply to the current year and, if applicable, for any part or all of the previous two years. This is an omitted assessment change.
The City of Toronto will use the information from the Property Assessment Change Notices to issue tax bills. It is important to note that if this is a new property such as a condominium, the first regular bill you receive from the City may only be for a portion of the assessment for your unit. Tax bills will be issued for Omitted Assessments for the current and up to two prior years. Supplementary/omitted tax bills are billed with two due dates only, regardless of the number of years for which you are receiving bills.
Q: I am an owner of a property and my tenant is living there. Why am I receiving the water bill and do I have to pay that bill?
A: If you own a property, you have the opportunity to have Utility Bills mailed to a designate. This person could be a tenant, son or daughter, lawyer or accountant.
To do this, you must agree to the terms and conditions in the Municipal Code, Chapter 849 Water and Sewage Services and Utility Bill, section 849-27D and complete an application form. There is a fee that is applied for this service.
Visit our Utility Bill designate information page for full details and to obtain a form.
Q: If the total of all assessment values for all properties in Toronto increases, does that mean that the City will have more tax funding available?
A: All property in Ontario is assessed by the Municipal Property Assessment Corporation.
The effect of reassessment, at the municipal level, is "revenue neutral" and does not generate any additional revenue for the City. With a reassessment, the City must adjust the tax rate to remain revenue neutral, so no new funding comes to the City of Toronto as a result of property valuation changes.
If your property value increases at a rate less than the City average, your property tax will decrease due to the reassessment.
If your property value increases at a rate more than the City average, your property tax will increase due to reassessment.
The City may need to increase taxes due to its budget requirements, however, this is separate and not related to reassessments.