Property Assessment & Appeals
Municipal Property Assessment Corporation (MPAC) is responsible for assessing and classifying all properties in Ontario. Every four years, MPAC conducts a province-wide Assessment Update, and a Property Assessment Notice is issued to every property owner.
2016 was an Assessment Update year. The Property Assessment Notices issued identify a Current Value Assessment (CVA) as determined by MPAC, based on a January 1, 2016 legislated valuation date.
The Current Value Assessment (CVA) on your notice was used to calculate your 2017 to 2020 property taxes.
How Your Current Value Assessment Determines Your Property Tax
The assessed value and classification of your property provided by MPAC is used to calculate your property taxes.
- If the value of your property increased by more than the City average from the previous assessment update, your property will experience an assessment related property tax increase. You can see the financial impact of the assessment update on the schedule included at the bottom of your Final Tax bill.
See an example of how your taxes are calculated.
Your Property Assessment Notice
2017-2020 Property Tax Years
Your Property Assessment Notice from MPAC provides:
- the January 1, 2016 Current Value Assessment (CVA) – what a property could have reasonably sold for on January 1, 2016
- property classification
- phase-in assessed values for the next four years, including:
- increases in the assessed value of your property, which will be gradually phased-in from 2017 to 2020
- decreases in the assessed value, which will be fully implemented immediately
Sample of Assessment Phase-in
CVA based on January 1, 2020 valuation date: $770,000
CVA based on January 1, 2016 valuation date: $592,000
Change in CVA total amount to be phased-in: $178,000
Annual amount to be phased-in $178,000 / 4 years = $44,500 per year:
|Phase- in %||—||25%||50%||75%||100%|
|CVA figure used for taxation||$592,000||$636,500||$681,000||$725,500||$770,000*|
* The “destination assessment” is the fully phased-in CVA with a January 1, 2016 valuation date.
How to Appeal Your Assessment
If you disagree with the information on your Property Assessment Notice from Municipal Property Assessment Corporation (MPAC) you may file a Request for Reconsideration (RfR) with MPAC or appeal to the Assessment Review Board (ARB). The process you must follow depends on the type of property you own.
For properties classified as residential, farm, managed forest or conservation land
- File a RfR with MPAC by April 1, 2019 deadline date
- MPAC will review your request and come to a determination, if you agree with the review, sign the Minutes of Settlement. A copy of the Minutes of Settlement will be sent to the City for processing.
- If you disagree with the RfR recommendation, you may file an appeal with the ARB before the deadline, which is 90 days from the mailing date on your RfR recommendation. The RfR recommendation must be received BEFORE filing with the ARB.
For all other property types
- You may choose to either file a RfR with MPAC or file an appeal directly to the ARB.
- If you do not file a RfR, your deadline to file directly with the ARB is March 31 for annual assessment appeals or 120 days from the notice date for other types of assessments.
Your property taxes must be paid in full as billed. Tax adjustments from successful appeals will be processed separately.
The deadline to appeal your Supplementary/Omitted assessment will be detailed on your property assessment notice issued by MPAC.
The Property Assessment Rolls
Each year the Municipal Property Assessment Corporation (MPAC) provides the City of Toronto with the official assessment roll which contains the following information for properties in Toronto.
- assessment roll number
- assessed property value
- name of the legal owner(s) of the property
- tenants (if provided by property owner or tenant)
- school support
Assessment rolls for the current and prior taxation year are available for viewing by the public at the City Clerk’s Office, Registry Services counters at the following locations Monday-Friday from 8:30am-4:15pm.
- Toronto City Hall 100 Queen St. W, Rotunda
- Etobicoke Civic Centre, 399 The West Mall, Main Floor
- North York Civic Centre 5100 Yonge St., Ground Floor
- Scarborough Civic Centre 150 Borough Dr. 3rd Floor
For more information regarding the assessment roll please email email@example.com. Please note that property assessment information cannot be provided by email.
Use of Tax Consultants for Appeals
You do not need to retain a tax consultant to appeal your property assessment. You can represent yourself. Tax consultants are private entities that do not have any connection to the City of Toronto. You are, of course, at liberty to retain their services should you so desire.