2020 Assessment Update

The Ontario government has announced that the 2020 Assessment Update has been postponed. They have indicated that property assessments for the 2021 property tax year will continue to be based on the fully phased-in January 1, 2016 current values. This means your property assessment for the 2021 property tax year will be the same as the 2020 tax year, unless there have been changes to your property.

In 2016, we mailed a Property Assessment Notice to every property owner in the province – assessing more than five million properties in Ontario. Your 2016 Notice reflects the assessed value and classification of your property as of January 1, 2016 and this will be used as the basis for calculating your 2021 property taxes.

Why did I receive a 2020 Property Assessment Notice from MPAC?

We are continuously reviewing properties. You may have received a Notice for one of the following reasons:

  • change to property ownership, legal description, or school support;
  • change to the property’s value resulting from a Request for Reconsideration, an Assessment Review Board decision, or ongoing property reviews;
  • property value increase/decrease reflecting a change to the property; for example, a new structure, addition, or removal of an old structure; or
  • change in the classification or tax liability of the property.

Your 2020 Property Assessment Notice shows the assessed value of your property based on a January 1, 2016 valuation date and will be the basis for your property taxes for the 2021 property tax year.

The valuation date, established by the Ontario government, is a fixed day to which all properties are valued. In simple terms, the value is the price your property might reasonably have sold for in its current state and condition on January 1, 2016.

What do I do with my Property Assessment 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 have questions about your assessment.

Questions about your assessment?

Visit AboutMyProperty to learn more about how your property was assessed, see the information we have on file, and compare it to others in your neighbourhood. Look for your Roll Number and Access Key on your Property Assessment Notice to register.

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

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

Request for Reconsideration (RfR) Deadline Extension

The RfR deadline is usually March 31 of the applicable taxation year.  However, given the emergency declared by the Province of Ontario, pursuant to the Emergency Management and Civil Protection Act and regulations made thereunder, the RfR deadline for the 2020 taxation year will be 16 days after the emergency is lifted.

MPAC reviews and responds to every Request for Reconsideration (RfR) we receive. If we determine that your property’s assessed value reflects the local market as of the legislated valuation date of January 1, 2016, the value will remain unchanged for the 2020 property tax year, unless there have been changes to your property. Any influence the COVID-19 pandemic may have on property values was not in effect on January 1, 2016. For that reason, RfRs that exclusively cite COVID-19 will not result in a value change for the 2020 property tax year.

The fastest way to start the review of your property’s assessment is to file an RfR on AboutMyProperty. The tool allows you to attach pictures and reports to accompany your RfR and check the status of your request. You may also send us your completed RfR form by email or mail.

Note: Business properties are not required to file an RfR before filing an appeal with the Assessment Review Board. Please check with the Assessment Review Board to confirm your appeal deadline.

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.