Did you know financial institutions, the insurance industry and real estate boards use MPAC's data?

How does MPAC assess my residential property?

MPAC is the Municipal Property Assessment Corporation, responsible for assessing and classifying more than five million properties in Ontario in compliance with the Assessment Act and regulations set by the Government of Ontario. We are the largest assessment jurisdiction in North America, assessing and classifying more than five million properties with an estimated total value of $2.3 trillion.

Every four years, MPAC assesses your property's value. In 2016, MPAC will update the assessed values of every property in Ontario. All properties will have a legislated valuation date of January 1, 2016. Our assessors are trained experts in the field of valuation and apply appraisal industry standards and best practices. We look at sales and compare your property to similar properties that have sold in your area. This approach is called Current Value Assessment.

While there are a number of factors that account for the assessment of a property, location is the most important one. As a result, comparing your assessment to similar properties in your area or neighbourhood will help you review your assessment.

For residential properties, there are five major factors that generally account for 85% of your property value.

5 factors image. Location. Living area. Age of the property. Lot dimensions. Quality of construction.

To see the Methodology Guide and Market Valuation Report for your property, log in to aboutmyproperty.ca, choose My Property then select Reports.

MPAC’s disclosure activities include three levels of information shared with taxpayers, municipalities and other stakeholders. Learn more.

How will my municipality use MPAC's property assessment?

The assessed value and classification of your property is used as the basis for calculating your property taxes. To help provide an additional level of property tax stability and predictability, the Ontario Government has introduced a phase-in program for market increases and decreases. An increase in assessed value is introduced gradually, while a decrease in assessed value will be introduced immediately.


Learn more about assessment and taxation:


Understanding your Property Assessment Notice

MPAC mails a Property Assessment Notice to property owners in Ontario every four years. The Notice you received in 2016 is MPAC's assessed value of your property as of January 1, 2016. The last province-wide Assessment Update took place in 2012.

MPAC continues to update property information during non-Assessment Update years. New homes are built, owners renovate, structures are removed or demolished and properties change use. MPAC is legislatively responsible for updating this information, even when a province-wide Assessment Update is not taking place. Notices are mailed each fall to reflect these types of changes.

What will my Notice look like?

Residential Notice

Residential Notice

Farm Notice

Farm Notice

Business Notice

Business Notice

Your Property Assessment Notice has important information for you as a property owner. Please review it and file it away for your records. No action is required unless you disagree with your assessment.

How MPAC measures quality and accuracy of residential properties

At MPAC, we take accuracy very seriously. MPAC's assessments help ensure property owners like you pay their fair share of property taxes - and nothing more.

The Quality Service Commissioner measures the quality and accuracy of MPAC's property assessments against the standards set by the International Association of Assessing Officers (IAAO). Two internationally recognized criteria are used to measure quality and accuracy - the Median Assessment-to-Sale Ratio (ASR) and Coefficient of Dispersion (COD).

This information is turned in to an Assessment Roll Quality Report and is shared with your municipality.

Interested in reading the report for your municipality? Simply enter the name of your municipality in the field below. Questions? We're happy to help. Please call us at 1 866 296-MPAC (6722).

The International Association of Assessing Officers (IAAO) is a nonprofit, educational, and research association. It is a professional membership organization of government assessment officials and others interested in the administration of the property tax.

"At MPAC, we are committed to property assessment excellence and regularly measure the quality and accuracy of our property assessments. I do this by comparing MPAC's assessments to the international standards set by the IAAO. Our assessors are trained experts in the field of valuation and apply appraisal industry standards and best practices."

Rosemary Dyni

Ontario's property assessment system

Each component of Ontario's property assessment system plays an important role.

Ontario's property assessment system
The Ontario Property Taxpayer
  • The Municipal Property Assessment Corporation determines Current Value Assessment and classifications for all properties in Ontario.
  • The Provincial Government passes legislation, sets assessment policies and determines education tax rates. The Province also operates an independent assessment appeal tribunal - the Assessment Review Board (ARB).
  • Municipalities determine revenue requirements, set municipal tax rates and collect property taxes to pay for municipal services. These services may include:
    • Police and fire protection
    • Roads, sidewalks and public transit
    • Waste management
    • Parks and leisure facilities
  • *Provincial Land Tax and levies by local boards are collected in unincorporated areas and contribute toward important services.
  • Disagree with your assessment?

    Business Properties

    If you are a business property owner, here are the steps to take if you disagree with your property’s assessed value or classification.

    Step 1: Review

    When you receive your Property Assessment Notice, please review it carefully to make sure the information is correct. If a factual error has been made, we will correct it.

    Step 2: Validate

    Ask yourself, could I have sold my property for its assessed value on January 1, 2016. If the answer is yes, no further action is required. File your notice for future reference. If the answer is no, we want to help you resolve your concern.

    Step 3: Compare

    Browse through AboutMyPropertyTM to learn more about how your property was assessed, see the information we have on file and compare it to other similar properties.

    Step 4: Contact us

    We’re here to help. Contact us and one of our property assessment experts will help guide you through your Property Assessment Notice.

    Step 5: File a Request for Reconsideration (RfR) or an Appeal

    If you still disagree with MPAC’s assessment or classification of your property, you can choose to either file an RfR with MPAC or file an appeal directly with the Assessment Review Board.

    If your property, or a portion of it, is classified as residential, farm or managed forest, you must first file an RfR with MPAC before you are eligible to appeal to the ARB.

    Why file an RfR with MPAC first?

    The RfR gives you an opportunity to have MPAC review your assessment in detail, free of charge, to determine if it is accurate. During the review, you may be able to provide MPAC with new information or correct inaccurate information that has played a part in the assessment. In this way, concerns may be resolved without the need for an appeal.

    There are two ways to file an RfR:

    • File an RfR online at aboutmyproperty.ca. Here you will be able to attach documents, pictures and reports to accompany your RfR, as well as check the status of your request. You may also mail or fax your form to MPAC. Forms are available here.
    • Send us a letter requesting a review of your assessment. Include the 19-digit Roll Number on your Property Assessment Notice, your full name, address and phone number, and the reasons why you believe your assessment is not accurate. Include any information you have to support your request.

    Step 6: We will notify you

    If you file an RfR with MPAC, we will send you a confirmation. Once our review is complete, we will notify you of the result of your review in writing usually within 180 days – up to 60 additional days if we need more time.

    You have 90 days after MPAC has notified you of its decision on your RfR to file an appeal with the ARB.

    Submit your Request for Reconsideration online now. Submit your Request for Reconsideration online now.

    Frequently Asked Questions

    What is AboutMyPropertyTM?

    AboutMyProperty is a secure, online, easy-to-use, self-serve website that allows property owners to learn more about how their property was assessed, see the information MPAC has on file as well as compare it to others in their neighbourhood or area.

    Information on property values and market trends are also available through the site – free of charge.

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your neighbourhood or area – free of charge.

    For details about the information and reports available to you, select from the More Frequently Asked Questions list below.

    Who can use this service?

    Anyone can access the site to learn more about how assessment works and view market trends in their area/municipality. Both residential and non-residential property owners can access details about their property by registering and logging in using the Roll Number and Access Key on their Property Assessment Notice.

    How do I register and log in?

    To register for AboutMyProperty, you need the Roll Number and Access Key located on the Property Assessment Notice you received in 2016. If you own more than one property, each will have its own unique Roll Number and Access Key. After you register your first property – you can add additional properties through the My Profile area located at the top of the homepage.

    Haven’t received your Property Assessment Notice? Please contact us.

    If you need help registering, contact us and one of our customer service representatives will assist you.

    This site is best viewed in Google Chrome 19+, Firefox 12+, Internet Explorer 8+, or Safari 5.1+.

    Can I submit a Request for Reconsideration through AboutMyProperty?

    Yes. Once you have registered and are logged in, you can attach documents, pictures and reports to your submission, as well as check the status of your request. You will receive an email confirmation from MPAC once your Request for Reconsideration has been received.

    If you own a residential, farm or managed forest property click here for more information.

    If you own a non-residential property, click here for more information.

    What sales information can I access in AboutMyProperty?

    Sales between January 1, 2012 and December 31, 2015 are displayed in the site.

    What if I don't have internet access?

    If you don’t have access to a computer, you can visit one of our MPAC offices located across the province and one of our customer service representatives will be happy to assist you.

    By submitting a written request to MPAC, you can receive your Property Profile Report, details on up to 24 of your Favourite properties and information on six properties that are comparable to yours, selected by MPAC.

    Submit your request by mail or fax to:

    Municipal Property Assessment Corporation
    PO Box 9808
    Toronto ON M1S 5T9
    or Fax: 1 866 297-6703

    NOTE: Assessment Rolls are available for public viewing at your local municipal office.

    What if I own more than one property?

    You will receive a Property Assessment Notice for each property you own. Each property has its own unique Roll Number and Access Key. These can be found at the top of your Notice under Account Information. You only have to register once to access the site – additional properties can be added through the My Profile area located at the top of the homepage.

    Haven’t received your Property Assessment Notice? Please contact us.

    What if I sell my property or purchase another? Will I need to set up a new account?

    Once we have received the confirmation of new ownership from land transfer affidavits that are registered at local Land Registry Offices, one of MPAC’s customer service representatives will update your account information.

    How often is the information on AboutMyProperty updated?

    The values in AboutMyProperty are updated yearly, when MPAC provides municipalities with their Assessment Roll. The Assessment Roll contains updated property assessment values and is available for public viewing at your municipality.

    MPAC also updates AboutMyProperty throughout the year, when a change has occurred to your property that results in a Notice being mailed.

    Why can’t I see the names of the property owners?

    MPAC complies with the requirements of the Assessment Act, the Municipal Freedom of Information and Protection of Privacy Act and all other relevant legislation, regulations and judicial rulings. Except as required by law, MPAC does not release personal information or any other data that would divulge the identity of an individual.

    The report I am getting does not have information in all of the fields. Why?

    It is possible that at the time of generating the report, the property was new and has not been assessed yet. As a result, the report may be missing some or all information. All properties are different, and another factor could be that the information is not applicable to the property.

    Please review the table of missing data carefully as it is more than likely that the missing information is not important (e.g., tenant tax liability). If you feel you are missing important information, please contact us and one of our customer service representatives will assist you.

    Where can I find more information about how MPAC assessed my property?

    There are three levels of information available to help you understand how MPAC assessed your property for the 2016 province-wide Assessment Update.

    Level 1 - Methodology Guides: Comprehensive guides that explain assessment methodology.

    Level 2 - Market Valuation Reports: Comprehensive reports that explain how assessment methodology was applied at the sector level to value properties for the 2016 Assessment Update.

    Level 3 – Property Specific Valuation Information: Detailed information that is available through secure‐access only or upon written request from taxpayers, representatives and/or municipalities.

    To see the information for your property, log in to aboutmyproperty.ca and click on My Property.

    I still can't find the data that I’m looking for, where can I get more information?

    MPAC is continually striving to improve its products and services. If you are unable to find the information you require, please contact us.

    More Frequently Asked Questions:

    Residential Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your neighbourhood or area – free of charge.

    • Learn more about market trends in your area. Browse through the interactive maps to view information on residential sale price trends in neighbourhoods and municipalities across Ontario.
    • How Assessment Works contains general property assessment information, details on the five main factors that account for 85% of your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each of the properties you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the five key factors that account for 85% of your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties in your neighbourhood or area. This snapshot provides the following information: property address, year built, square footage, lot size, number of stories, Current Value Assessment, and sales information, if applicable.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties in your neighbourhood to determine whether your property's assessed value is accurate. The report can be downloaded and includes address, Roll Number, Current Value Assessment, sale and site information, as well as residential structural details (e.g. square footage).

    Does the percentage change shown in my municipality’s market trends report reflect what I will see as an increase in my property taxes?

    When your municipality/local taxing authority sets property tax rates, your assessed value and classification are used to determine your property taxes. An assessment increase does not necessarily mean that your property taxes will increase. For questions about your property taxes, please contact your municipality/local taxing authority. Education tax rates, where applicable, are set by the Government of Ontario and will also be applied to the assessed value.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    How do I add a property outside of my neighbourhood to my Favourites?

    While there are a number of factors that account for the assessment of a property, location is the most important one. As a result, comparing your assessment to similar properties in your area or neighbourhood will help you review your assessment. You can use the search functionality to look for a property outside of your neighbourhood or area. This will allow you to see a snapshot, but you will not be able to add the property to your list of Favourites.

    What properties should I save as my Favourites?

    The Favourites that you save should be properties that you consider to be comparable to yours.

    To help determine the accuracy of your assessment, look at property sales in your neighbourhood and surrounding area. Properties that are smaller and have fewer amenities than your own property will typically have lower sale prices. Properties that are larger and have added amenities when compared to your own property will typically have higher sale prices.

    If you disagree with your property’s assessed value or classification, you will need to attach your Favourites to your online Request for Reconsideration submission.

    How do I search for a condominium unit on the map?

    In order to find properties within your building, please use the search functionality and select Residential Condo. Here you can enter the street number, address and unit number. From the search results, select the unit you wish to see and a snapshot of that property will display on the map. You can then add that unit to your list of Favourites.

    Why are some assessments higher than their sales while others are lower than their sales? Shouldn’t sales match assessments?

    Not necessarily. To establish your property’s assessed value, MPAC analyzes sales of comparable properties in your area. This method is called Current Value Assessment, and is used by most assessment jurisdictions in North America. In addition, we look at all of the key features that affect market value. When assessing residential properties 200 different factors are considered.

    We also look at these five factors, which account for 85% of your home’s value:

    1. Location
    2. Living area
    3. Age of the property
    4. Lot dimensions
    5. Quality of construction

    Visit mpac.ca for more information.

    What is the Residential Assessment Roll Quality Report?

    This report is created by the Office of the Quality Service Commissioner at MPAC and contains information on the quality and accuracy of MPAC’s property assessments. It compares MPAC’s assessments to the internationally recognized standards set by the International Association of Assessing Officers (IAAO).

    What sales are used to measure assessment accuracy in the Residential Assessment Roll Quality Report?

    Open market sales of homes that occurred between January 1, 2012 and January 1, 2016 are used to measure assessment accuracy. In order to reach a reliable conclusion in a municipality, at least 30 sales are needed. If there are less than 30 sales in a municipality this will be noted on the report, in place of the results.

    Why do I see a report for my District after I searched for my municipality?

    Municipalities with a limited number of sales are reported out at the District level. Reporting at the District level ensures that we have enough sales data to reach a reliable conclusion.

    How often are these reports updated?

    Every four years MPAC conducts a province-wide Assessment Update, and with each Update an Assessment Roll Quality Review is completed. The Assessment Roll Quality Report is posted online once the Assessment Roll is returned to municipalities in December.

    Commercial/Industrial Properties and Land

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your area – free of charge.

    • Learn more about market trends in your area.
    • How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. This snapshot provides the following information: address, property code, lot size and current value assessment.
    • A Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate. The report can be downloaded and includes sale, site and structure information as well as current value assessment.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    What are the basic steps for the direct sales comparison approach to value?

    The direct sales comparison approach to value provides a dependable indication of current value and is best suited to residential properties and other types of property that sell often on the open market.

    The sales comparison approach to value estimates the current value of a subject property by adjusting the sale prices of comparable properties for differences between the comparable properties and the subject property.

    In addition to sales, MPAC experts regularly analyze property information through a number of sources, including land title documents, building permits, property reviews/inspections and income and expense information. MPAC also takes a property’s key features into consideration when determining its value.

    Like all assessing authorities, MPAC is able to determine accurate values for large groups of properties based on common data and mass appraisal techniques.

    For more information, see the MPAC Methodology Guide for your property type or log in to aboutmyproperty.ca to see your Market Valuation Report under the My Property tab.

    What are the basic steps for the income approach to value?

    The income approach to value is applied to properties such as hotels, office buildings, shopping centres and industrial malls. Income valuation techniques vary by property type but, in simplest terms, they generally include the same fundamental steps:

    1. The property’s potential income is determined using market rents.
    2. Vacancy and legitimate expenses incurred to maintain the property are deducted from the potential income to calculate the effective gross income.
    3. Non-recoverable expenses are deducted to determine the net operating income.
    4. The net operating income is converted into an estimate of value using a market capitalization rate. The capitalization rate is determined from an analysis of market transactions and a variety of other market and financial information.

    For more information, see the MPAC Methodology Guide for your property type or log in to aboutmyproperty.ca to see your Market Valuation Report under the My Property tab.

    What are the basic steps for the cost approach to value?

    The cost approach to valuation is used to value properties such as manufacturing plants.

    The cost approach is based on the theory that an informed purchaser would not pay more for a property than it would cost to produce a substitute of equal utility, assuming no costly delay in construction. It is often referred to as the “bricks and mortar” approach and includes these steps:

    1. A current value for unimproved land is determined using the sales comparison approach.
    2. The assessor determines the cost of building a fully functional, modern replacement that would serve the same function. MPAC uses its up-to-date construction cost database together with the physical property information, such as building size and construction materials, to determine a replacement cost.
    3. All accrued depreciation to the existing property is determined from physical, functional and economic conditions, both within and external to the property.
    4. The land value is added to the building cost and depreciation is deducted, resulting in a current value assessment for the property.
    5. As a final check, the calculations are compared to actual sales to ensure the accuracy and quality of the overall product.

    For more information, see the MPAC Methodology Guide for your property type or log in to aboutmyproperty.ca to see your Market Valuation Report under the My Property tab.

    Why does MPAC apportion my property assessment?

    In addition to valuing properties, MPAC also classifies every property in Ontario. The classification of your property is based on the property use. There are seven major property classes: residential, multi-residential, commercial, industrial, pipeline, farm and managed forests. There are also several sub-classes for propeties with specific or unique characteristics.

    Some properties may belong to more than one class. For example, if a building has an apartment on the top floor and a retail store on the main floor it would fall into two classess – the residential class for the apartment and the commercial class for the store. In such cases, MPAC apportions the property’s assessed value into the respective classes so that the correct tax rate can be applied to each part or portion of the property. The value apportioned to each tax class is included with your Property Assessment Notice as an attachment.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Farm Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your neighbourhood or area – free of charge.

    • Learn more about market trends in your area.
    • How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. Each snapshot provides the following information: address, property code, lot size and current value assessment.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate. The report can be downloaded and includes sale, site and structure information; land classification; and current value assessment. Note: Saved Favourites must be farm properties within the same geographic area.

    How do I add a property outside of my neighbourhood to my Favourites?

    There are a number of factors that account for the assessment of a property. Location is one such factor. As a result, comparing your assessment to similar farm properties in your geographic area will help you review your assessment. You can use the search functionality to look for a property outside of your geographic area. This will allow you to see a snapshot, but you will not be able to add the property to your list of Favourites.

    What properties should I save as my Favourites?

    The Favourites that you save should be farm properties that you consider to be comparable to yours.

    To help determine the accuracy of your assessment, look at property sales in your neighbourhood and surrounding geographic area. Properties that are smaller and have fewer amenities than your own property will typically have lower sale prices. Properties that are larger and have added amenities when compared to your own property will typically have higher sale prices.

    What are the primary components of a farm value?

    Farmland - We collect data on sales of farmland to farmers. Sales of farms to purchasers who intend to use them for other purposes are not included. We classify farmland according to how productive it can be, and place it into one of six quality classes. Class 1 farmland is the most productive and therefore the most valuable class of farmland. We also establish geographic areas according to climatic region, soil type/suitability and similar farmland markets.

    Residence – We consider how much it would cost to rebuild the farm house and take into consideration the location, size and quality of construction.

    Residence Land – If the farmer lives in the residence, one acre of land supporting the residence is valued as farmland and is classified as residential. If the house is rented out to a non-farmer, any land that is used by the occupant is assessed as residential land and is classified as residential.

    Farm Outbuildings – We establish the replacement cost of the outbuildings, taking into consideration the design, age, size and quality of construction.

    Other Buildings – We value other buildings, such as wineries and stores, according to the cost of replacing them, taking into consideration the building’s design, age, size and quality of construction. They are valued and classified according to use (e.g., commercial, industrial, residential).

    We also analyze other information gained through property inspections and reviews, as well as land title documents, building permits and sales questionnaires.

    What property codes are used to categorize farm properties?

    The following MPAC property codes are used to categorize the various types of farms in Ontario:

    200 Farm property without any buildings/structures
    201 Farm with residence – with or without secondary structures; no farm outbuildings
    210 Farm without residence – with secondary structures; with farm outbuildings
    211 Farm with residence – with or without secondary structures; with farm outbuildings
    220 Farm without residence – with commercial/industrial operation
    221 Farm with residence – with commercial/industrial operation
    222 Farm with a winery
    223 Grain/seed and feed operation
    224 Tobacco farm
    225 Ginseng farm
    226 Exotic farms (i.e, emu, ostrich, pheasant, bison, elk, deer)
    227 Nut orchard
    228 Farm with gravel pit
    229 Farm with campgroup/mobile home park
    230 Intensive farm operation - without residence
    231 Intensive farm operation - with residence
    232 Large scale greenhouse operation
    233 Large scale swine operation
    234 Large scale poultry operation
    235 Government (agriculture research facility – predominately farm property)
    260 Vacant residential/commercial/industrial land (owned by a non-farmer with a portion being farmed)
    261 Land owned by a non-farmer improved with a non-farm residence with a portion being farmed
    262 Land owned by a farmer improved with a non-farm residence with a portion being farmed

    These are general guidelines that vary depending on the specific circumstances of a particular property. For more information see the Farm Methodology Guide.

    Why has my property been assessed as a farm, but classified as residential?

    Although MPAC may assess a property as a farm, it is taxed at the residential rate until placed in the Farm Property Class Tax Rate Program by the Ministry of Agriculture, Food and Rural Affairs (OMAFRA).

    Under the program:

    • Your farm residence and a minimum one acre of surrounding land will be taxed at your municipality's residential tax rate.
    • The qualifying portion of the farm property will typically be taxed at 25% of the residential tax rate.

    Learn more about the Farm Property Tax Class Rate Program.

    I have forested land on my property. Am I eligible for a tax exemption?

    Under Section 3(19) of the Assessment Act, one acre of land used for forestry purposes for every 10 acres of the farm may be entitled to receive a Farm Forestry Exemption (FFE). An FFE is warranted if the property is assessed as a farm (i.e. is actively being farmed) and the property has some forested or woodland portion that is not subject to either the Managed Forest Tax Incentive Program (MFTIP) or the Conservation Land Tax Incentive Program (CLTIP). The application of the FFE is automatic and is not reflected on your Property Assessment Notice. Details regarding the application of the FFE and land calculation are included on your property profile. Log in to aboutmyproperty.ca to see your property profile.

    What is the Managed Forest Tax Incentive Program?

    Through the Managed Forest Tax Incentive Program, landowners whose property is classified as Managed Forest pay 25% of the municipal tax rate set for residential properties. Learn more about the Managed Forest Tax Incentive Program.

    What is the Conservation Land Tax Incentive Program?

    Under the Conservation Land Tax Incentive Program, property owners may qualify for a 100% property tax exemption for land that has important natural heritage features. Learn more about the Conservation Land Tax Incentive Program.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Hospitality Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your area – free of charge.

    How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. This snapshot provides the following information: address, property code, lot size and current value assessment.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate. The report can be downloaded and includes sale, site and structure information as well as current value assessment.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    Where can I find more information about how MPAC assessed my property?

    There are three levels of information available to help you understand how MPAC assessed your property for the 2016 province-wide Assessment Update.

    Level 1 - Methodology Guides: Comprehensive guides that explain assessment methodology. Click here to see all the MPAC Methodology Guides.

    Level 2 - Market Valuation Reports: Comprehensive reports that explain how assessment methodology was applied at the sector level to value properties for the 2016 Assessment Update. Log in to aboutmyproperty.ca to see your Market Valuation Report under the My Property tab.

    Level 3 – Property Specific Valuation Information: Detailed information that is available through secure‐access only or upon written request from taxpayers, representatives and/or municipalities. Log in to aboutmyproperty.ca to see your property specific valuation information.

    How is the information that I submitted to MPAC through the Property Income and Expense Return (PIER) program used?

    In order to provide an accurate assessment for your hospitality property, MPAC is required to analyze the income and cost trends for your property and similar properties that may have been sold over a four-year period. To do this, we gather income and expense information annually through the PIER program.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Large and Special Purpose Business Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others across the province – free of charge.

    • How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. This snapshot provides the following information: address, property code, lot size, sale indicator and current value assessment.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    What properties should I save as my Favourites?

    To help determine the accuracy of your assessment, look at comparable properties across the province.

    How do I add other property types to my Favourites?

    Comparing your assessment to similar properties will help you review your assessment. You can use the search functionality to look for another property type.

    All properties from MPAC property codes 522, 523 and 525 can add properties under property codes 522, 523, 525 and 106 only to their Favourites.

    All properties from property codes 500, 501, 502, 503, 505, 506, 511, 512, 513, 514, 516, 517, 518, 521, 527, 528, 545, 550 and 551 can add properties under their own property code or property code 106 only to their Favourites.

    Click here to see a list of MPAC property codes.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Managed Forest Properties

    How do I add a property to my Favourites?

    There are a number of factors that account for the assessment of a property; location is a key factor. As a result, comparing your assessment to similar properties in your area will help you review your assessment. You can use the search functionality to look for a property outside of your county/municipality. This will allow you to see a snapshot, but you will not be able to add a property outside of your county/municipality to your list of Favourites.

    What properties should I save as my Favourites?

    The Favourites that you save should be properties that you consider to be comparable to yours.

    To help determine the accuracy of your assessment, look at property sales in your county/municipality. Properties that are smaller and have fewer amenities than your own property will typically have lower sale prices. Properties that are larger and have added amenities when compared to your own property will typically have higher sale prices.

    If you disagree with your property’s assessed value or classification, you will need to attach your Favourites to your online Request for Reconsideration submission.

    What is the Managed Forest Tax Incentive Program?

    The Managed Forest Tax Incentive Program (MFTIP) is a voluntary program administered by the Ministry of Natural Resources and Forestry (MNRF).

    MFTIP was introduced to encourage the stewardship of forests by offering a substantial reduction in the property taxes to eligible property owners. Landowners who apply and qualify for the MFTIP have the eligible portion of their property classified and assessed as managed forest. The eligible land is taxed at 25% of the residential rate for municipal and education taxes.

    What are the elibility requirements for the Managed Forest Tax Incentive Program?

    The Ministry of Natural Resources and Forestry is responsible for landowner eligibility under the Managed Forest Tax Incentive Program. To be eligible you need to:

    • own 4 hectares (9.88 acres) or more of forested land on a single property in Ontario on one municipal roll number
    • be a Canadian citizen or permanent resident
    • be a Canadian corporation, partnership
    • be a trust or conservation authority
    • have a minimum number of trees on each hectare (acre) of forest you own

    Residences, landscaped areas and land used for residential or other purposes are not eligible under the program.

    To learn more, visit the Managed Forest Tax Incentive Program website.

    I live in a house located on the same percel of land as my managed forest. How is it assessed?

    Many managed forests are part of larger properties that are also used for residential, recreational, farm or commercial purposes. In these situations, only the managed forest portion of the property is eligible for the lower taxation rate and the farmland proxy assessment approach. The Minister of Finance prescribes the way in which MPAC is to apportion the value of mixed-use properties. The regulation ensures that, as a result of applying the farmland proxy, there is no shift in the value of the overall property to the other portion (i.e., residential, commercial, farm) of the property.

    Other portions on a managed forest property are valued and classified according to their use (e.g. residence, garage, retail store, etc.). For information on how MPAC values other types of properties, please see the methodology guides found here.

    I recently bought my property, which includes a managed forest. Why hasn’t it been assessed in the managed forest property class?

    Properties that are sold are removed from the Managed Forest Tax Incentive Program. A new landowner wishing to remain in the program must apply within 90 days of the sale.

    Similarly, properties that are severed are removed from the program. Each property must qualify for the Managed Forest Tax Incentive Program on its own merit. You may reapply to the program once your managed forest plan has been amended.

    Learn more about how to apply for the Managed Forest Tax Incentive Program.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Multi-Residential Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your neighbourhood or area – free of charge.

    • Learn more about market trends in your area.
    • How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. This snapshot provides the following information: address, property code, lot size, sale indicator and current value assessment.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate. The report can be downloaded and includes similar building types (e.g. high-rise, walk-up), number of units, property address, suite type (i.e. 1-bedroom, 2-bedroom), age of structure and building class.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    How do I add a property outside of my neighbourhood to my Favourites?

    There are a number of factors that account for the assessment of a property. Location is a key factor. As a result, comparing your assessment to similar properties in your area will help you review your assessment. You can also use the search functionality to look for a property outside of your area.

    What properties should I save as my Favourites?

    To help determine the accuracy of your assessment, look at property sales in your neighbourhood and surrounding area. Properties that are smaller and have fewer amenities than your own property will typically have lower sale prices. Properties that are larger and have added amenities when compared to your own property will typically have higher sale prices.

    What does MPAC consider to be a multi-residential property?

    MPAC classifies properties according to Ontario Regulation 282/98.

    Multi-residential properties can vary from bachelorettes and row houses to low, medium and high-rise apartments, to non-equity co-operatives – all with seven or more self-contained units.

    MPAC property codes for multi-residential properties include:

    Property Code Description
    340 Multi-residential, with 7 or more self-contained units (excludes row-housing)
    341 Multi-residential, with 7 or more self-contained residential units, with small commercial unit(s)
    352 Row housing, with 7 or more units under single ownership
    361 Bachelorette, typically a converted house with 7 or more self-contained units
    374 Cooperative housing (non-equity): Non-equity Co-op corporations are not owned by individual shareholders, the shares are often owned by groups such as unions or non-profit organizations which provide housing to the people they serve. The members who occupy the co-operative building do not hold equity in the corporation. Members are charged housing costs as a result of occupying a unit.

    How does MPAC compare multi-residential properties?

    Some of the factors MPAC considers when comparing multi-residential properties are:

    1. similar building types such as high-rise, walk-up
    2. number of units
    3. location (i.e. market type neighbourhoods)
    4. suite type ( i.e. 1-bedroom, 2-bedroom)
    5. age of structure
    6. building class

    Why are the rents that MPAC applied to arrive at my value different than what I am actually collecting?

    MPAC uses market rents to calculate value. This rent represents what the typical market would pay for the rental of the space as of the valuation date. For the 2016 Assessment Update, the valuation date is January 1, 2016. This value will be used by your municipality for the 2017-2020 property taxation years.

    The use of market rents has been tested and confirmed through the appeals process.

    How has the valuation methodology for multi-residential properties changed since the last Assessment Update in 2012?

    For the 2016 province-wide Assessment Update, MPAC is valuing multi-residential properties using the direct capitalization of net income approach (CAP Rate). In the past, multi-residential properties were valued using the gross income multipliers (GIM).

    The GIM approach assesses current value assessment (CVA) as the product of predicted income (market rent) and the GIM. The GIM represents the relationship between sale prices and gross incomes of properties within each market region of the province.

    Most other income-producing properties are valued using the direct capitalization method. Unlike the GIM, which is based on gross income, the direct capitalization approach is based on net operating income. This technique more directly and transparently accounts for variations in expenses and their impact on assessed values.

    Why did MPAC change the valuation methodology for multi-residential properties?

    The direct capitalization of net income approach is used for many reasons:

    1. It is considered a best practice by the International Association of Assessing Officers in the appraisal of multi-residential properties.
    2. It is more aligned with the way that these properties transact in the marketplace.
    3. It allows for greater transparency of the valuation process for owners reviewing their assessment.
    4. A similar approach is used to assess other income producing properties in the province (i.e. shopping centres, office buildings).

    In late 2015, MPAC began consultations with provincial, municipal and industry representatives to discuss the direct capitalization method for multi-residential properties. Stakeholders included the Federation of Rental-housing Providers of Ontario, the Co-operative Housing Federation of Canada - Ontario Region, and the Ontario Non-Profit Housing Association. These organizations expressed broad support for the change.

    How is the information that I submitted to MPAC through the Property Income and Expense Return (PIER) program used?

    In order to provide an accurate assessment for your multi-residential property, MPAC is required to analyze the income and cost trends for your property and similar properties that may have been sold over a four-year period. To do this, we gather income and expense information as well as market rents annually through the PIER program

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    Special/Exempt and Linear Properties

    What kind of information can I get on AboutMyProperty?

    You can learn more about how your property was assessed, see the information MPAC has on file, as well as compare your property to others in your area – free of charge.

    • How Assessment Works contains general property assessment information, details on the main factors that account for your property value, Ontario’s property assessment system, and more.

    You can also access the following information, for each property you own:

    • A Property Profile Report available through My Property. This includes detailed information about your property and more information about the key factors that account for your property’s assessed value.
    • Property Snapshots – as you browse through My Neighbourhood you can access up to 100 snapshots of data on other properties. This snapshot provides the following information: address, property code, lot size, sales indicator and current value assessment or acreage.
    • Favourites Report - compare your property with up to 24 saved Favourites. This detailed report will help you compare your assessment to similar properties to determine whether your property's assessed value is accurate. The report can be downloaded and includes sale, site and structure information as well as current value assessment. Note: Saved Favourites must be Special/Exempt or Linear properties.

    How do I add a property to my Favourites?

    Using the interactive map, you can compare your property to similar properties in your area. You can view up to 100 snapshots and details on up to 24 of your Favourite properties.

    To add or remove a property from your Favourites list, simply click on the property and select or deselect the heart icon. It should be noted that once you view the full details of a property you saved in your Favourites, it will count towards your limit of 24, and cannot be removed from the list. If you come back at a later date, these properties will be there for your review.

    How do I add a different property type (i.e. non-Special/Exempt and Linear) to my Favourites?

    You can use the search functionality to look for other property types. This will allow you to see a snapshot, but you will not be able to add a non-Special/Exempt or Linear property to your list of Favourites.

    What property codes fall under the Special/Exempt and Linear properties group?

    103Municipal park (excludes provincial parks, federal parks, campgrounds)
    107Provincial park
    108Federal park
    120Water lot (entirely under water)
    130Non-buildable land (walkways, buffer/berm, storm water management pond, etc.)
    134Land designated and zoned for open space
    140Common land
    155Land associated with power dam
    555O.P.G. Hydraulic Generating Station
    556O.P.G. Nuclear Generating Station
    557O.P.G. Fossil Generating Station
    558Hydro One Transformer Station
    559MEU Generating Station
    560MEU Transformer Station
    561Hydro One Right-of-Way
    562Private Hydro Rights-of-Way
    563Private Hydraulic Generating Station
    565Private Generating Station (Fossil Fuels and Cogen)
    566Private Transformer Station
    567Wind Turbine
    588Pipelines - transmission, distribution, field & gathering and all other types including distribution connections
    589Compressor station - structures and turbines used in connection with transportation and distribution of gas
    590Water treatment/filtration/water towers/pumping station
    591Sewage treatment/waste pumping/waste disposal
    597Railway right-of-way
    598Railway buildings and lands described as assessable in the Assessment Act
    599GO transit station/rail yard
    630Federal penitentiary or correctional facility
    631Provincial correctional facility
    632Other correctional facility
    713Casino
    722Professional sports complex
    726Amusement park - large/regional
    733Convention, conference, congress centre
    737Federal airport
    738Provincial airport
    739Local government airport
    740Airport leasehold
    741Airport Authority
    742Public transportation - easements and rights
    743International bridge/tunnel
    744Private airport/hangar
    745Recreational airport
    746Subway station
    748Transit garage
    749Public transportation - other
    750Scientific, pharmaceutical, medical research facility (structures predominantly other than office)
    755Lighthouses
    760Military base or camp (CFB)
    761Armoury
    762Military education facility
    806Postal mechanical sorting facility
    824Government - wharves and harbours
    826Government - special educational facility
    828Government - canals and locks
    830Government - navigational facilities
    832Government - historic site or monument
    840Port authority - port activities
    842Port authority - other activities

    Where can I find more information about how MPAC assessed my property?

    MPAC’s disclosure activities include three levels of information shared with taxpayers, municipalities and other stakeholders. Learn more.

    I received a 2016 Amended Notice from MPAC. Can I still view and download a copy of my original 2016 Property Assessment Notice?

    Yes. Copies of all Notices MPAC has issued for your property since 2012 can be viewed and downloaded from the MY NOTICES & PROFILES tab.

    I received a 2016 Amended Notice. Will my property profile be updated?

    Yes. Your current property profile can be viewed and downloaded from the MY PROPERTY tab. For every Notice issued for your property after January 1, 2016, a corresponding Property Profile can be viewed and downloaded from the MY NOTICES & PROFILES tab.

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