Property Tax Assessment Information



Each year, the Municipal Property Assessment Corporation (MPAC) prepares an assessment roll for every Ontario municipality. The roll provides the assessed value of all the properties in a municipality or in the jurisdiction of a school board with taxing authority.

MPAC also prepares supplementary assessment lists, which municipalities use to add in-year tax revenue from new construction or major alterations to properties.

Reassessment Information

The Property Assessment Division of the Ministry of Finance conducted the first province wide reassessment update of all properties in 1997. This resulted in new assessed values for all properties, based on a common valuation date of June 30, 1996.

Following the transfer of responsibility for assessment to the Ontario Property Assessment Corporation (later renamed MPAC), this process was repeated in 2000 when assessments were updated to a June 30, 1999 valuation date for the 2001 and 2002 taxation years.

Assessments were then updated to a June 30, 2001 valuation date for the 2003 taxation year. For the 2004 and 2005 taxation years, assessments were updated to a June 30, 2003 valuation date. The next assessment update was based on a January 1, 2005 valuation date for the 2006, 2007, and 2008 taxation years.

Starting with the 2008 reassessment year the valuation changes from the previous values are being phased in at 25% per year over each of the four taxation years in the reassessment cycle.  The 2008 reassessment was for the 2009, 2010, 2011 and 2012 taxation years.

The 2012 reassessment was also phased in at 25% per year for the taxation years 2013, 2014, 2015 and 2016.

The current assessment update cycle is shown in the table below.

Assessment Update Cycle

Update Year

Taxation Year(s)

Valuation Date


1998, 1999, 2000

June 30, 1996


2001, 2002

June 30, 1999



June 30, 2001


2004, 2005

June 30, 2003


2006, 2007, 2008

January 1, 2005


2009, 2010, 2011 and 2012

with changes being phased in

at 25% per year for each year

January 1, 2008


2013, 2014, 2015 and 2016

with changes being phased in

at 25% per year for each year 

 January 1, 2012
2016 2017, 2018, 2019 and 2020

with changes being phased in

at 25% per year for each year

 January 1, 2016

2016 Reassessment

The Municipal Property Assessment Corporation mailed residential properties the new Property Assessment Notices on June 20, 2016.  

Non- residential properties notices will be mailed out in the fall 2016.

These new notices will have a valuation date of January 1, 2016 and will be effective for taxation years 2017- 2020 inclusive.


Resolving Assessment Concerns

Accurate assessed values are the cornerstone of the property tax system.

The Municipal Property Assessment Corporation assesses over 5 million properties in Ontario. If you don't agree with the assessed value of your property, there are several things you can do.

To test your assessed value, ask yourself if you could have sold your property on January 1, 2016 for its assessed value. If your answer is "yes", your assessed value is accurate.

If your answer is "no" you can:

Property Owners are encouraged to visit to learn more about how their property was assessed, see the information that MPAC has on file, as well as compare it to others in their neighbourhood. 

Please have your individual "Access Key" available when you go online.  This was included on your recent Property Assessment Notice.  Or you can call MPAC at 1.866.296.6722 if you need a new one.

Asking MPAC to Review your Property's Assessed Value

If you believe that the assessed value of your property is inaccurate, ask MPAC to review it. There is no fee for this review. The last day to submit a Request for Reconsideration with MPAC is March 31st for each of the taxation years 2018 to 2020 inclusive,  in respect of which the request is made.

Please note that for the 2017 taxation year, the deadline to ask for a Request for Reconsideration is October 18, 2016 for residential property owners.

There are three ways to request a review:

  • Complete a Request For Reconsideration Form
  • Call MPAC toll free at 1.866.296.MPAC (6722) to request a form by mail
  • Write a letter requesting a review of your assessed value to: The Municipal Property Assessment Corporation, P.O. Box 9808, Toronto, ON M1S 5T9

In your letter, please include the following information:

  • your 19-digit roll number on your assessment notice
  • your full name, address , and phone number
  • the reasons why you believe your assessed value is incorrect

If you have information such as sales of similar properties in your area, rental information, farm leases , or any other material that can help, please include it with your request.