In response to COVID-19, the Government of Ontario has announced that the annual Assessment Update has been postponed. Your property assessment for the 2022 property tax year will continue to be based on the fully phased-in January 1, 2016 value (same as the 2021 tax year) unless there have been changes to your property. For more information visit the Municipal Assessment Property Corporation (MPAC).

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 January 1, 2016, legislated valuation date.

The Current Value Assessment (CVA) on your notice was used to calculate your 2017 to 2021 property taxes.

The assessed value and classification of your property provided by MPAC are 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.

Refer to an example of how your taxes are calculated.

To learn more about property values and how your property taxes are calculated, view MPAC’s video on Property Value and Property Taxes.

2017-2022 Property Tax Years

Your Property Assessment Notice from MPAC provides:

  • 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 over 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:

Taxation Year 2016 2017 2018 2019 2020 2021 2022
Phase- in % 25% 50% 75% 100% 100% 100 %
CVA figure used for taxation $592,000 $636,500 $681,000 $725,500 $770,000* $770,000* $770,000*

* The “destination assessment” is the fully phased-in CVA with a January 1, 2016 valuation date. 2021 values will be used for 2022.

To learn more about how your property was assessed visit MPAC or use their online tool.

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 an RfR with MPAC by the deadline printed on your Property Assessment Notice.
  • 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 an RfR with MPAC or file an appeal directly to the ARB.
  • If you do not file an 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.

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 the 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, and Registry Services counters at the following locations Monday-Friday from 8:30 am to 4:15 p.m.

  • 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 registryservices@toronto.ca. 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.