The City of Toronto does not mail notices about how to reduce or challenge your property tax assessment. You do not need to retain a tax consultant to appeal your property assessment. Tax consultants are private entities that do not have any connection to the City of Toronto.
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.
Due to the COVID-19 pandemic, the Ontario Government postponed the 2020 Assessment Update. Your property assessment for the 2023 property tax year will continue to be based on the fully phased-in January 1, 2016 value (same as the 2022 tax year) unless there have been changes to your property.
The Current Value Assessment (CVA) on your notice was used to calculate your 2017 to 2022 property taxes.
The assessed value and classification of your property provided by MPAC are used to calculate your property taxes.
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.
Your Property Assessment Notice from MPAC provides:
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%||100%||100%||100%|
|CVA figure used for taxation||$592,000||$636,500||$681,000||$725,500||$770,000*||$770,000*||$770,000*||$770,000*|
* The “destination assessment” is the fully phased-in CVA with a January 1, 2016 valuation date. 2022 values will be used for 2023.
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.
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 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 8:30 am to 4:15 p.m. by appointment only. Please email firstname.lastname@example.org to schedule an appointment.
For more information regarding the assessment roll email email@example.com. Please note that property assessment information cannot be provided by email.
The Municipal Property Assessment Corporation (MPAC) has updated the Application for Direction of School Support (ADSS) form on the Changing Your School Support page on mpac.ca.
Visit the online portal to change your school support. A paper-based form is still available in English and French by visiting the webpage.
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.