Disclosure – 2016 Assessment Update

Advanced Disclosure Image

Disclosure is about transparency and shared understanding. It’s about our commitment to share information with property owners and stakeholders and provide fair, consistent and accurate property valuations through a no-surprise approach.

The initiative supports MPAC’s 2013-2016 Strategic Plan, delivery of the 2016 Assessment Update and aligns with the recommendations made in the Ministry of Finance’s Special Purpose Business Property Assessment Review (SPBPAR) Report.

What are the three levels of Disclosure?

MPAC’s disclosure activities in support of the 2016 Assessment Update include three levels of information that will be shared with taxpayers and municipalities. They consist of:

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.

What are the benefits of Disclosure?


  • Consistent and accurate values
  • Increased transparency
  • Improved stakeholder relations


  • Improved roll stability and predictability
  • Improved risk analysis
  • No surprises

Property Owners

  • Increased satisfaction and confidence
  • Easy access to property information
  • No surprises

Advance Disclosure Protocol

The Protocol provides an overview of MPAC’s planned pre-roll consultations for the property types listed above as part of its delivery of the 2016 Assessment Update.

Information and Data Sharing Policy

The Information and Data Sharing Policy applies to all industrial, commercial and multi-residential properties.

This Policy is intended to provide clarity regarding the type of information and data that assessed persons, representatives, municipalities and other parties need to provide MPAC for any purpose relating to the assessment of land.

Questions or comments? Please email consultation@mpac.ca.

MPAC's Disclosure Schedule

The Assessment Review Board (ARB), in consultation with MPAC, representative firms and municipalities, published a Disclosure Guideline and Schedule that identifies relevant documents that should be routinely disclosed for common issues that arise in appeal proceedings, including which party is to provide the disclosure and when it is to be disclosed. The ARB developed the Disclosure Guideline and Schedule in order to assist the parties in ensuring that adequate disclosure is provided and to avoid disputes regarding disclosure whenever possible.

MPAC’s Disclosure Schedule outlines where MPAC has been identified as the party responsible for disclosing a document/information during Initial Disclosure in the Schedule of Events for General Proceedings - along with a guide to where this information is found in MPAC’s initial disclosure material. Additional documents, not listed in the reference table, may be relevant, based on the issues raised in an appeal.

Municipalities can find a copy of MPAC's Disclosure Schedule in the Learning Library on Municipal Connect™.

Note: MPAC’s three levels of disclosure – the Methodology Guide, the Market Valuation Report and the Property Specific Valuation Information – are limited to the 2016 CVA and are available on AboutMyProperty™ and Municipal Connect™. In addition to this information, where applicable, MPAC will provide to all parties to an appeal the following documents:

  • a Property-Specific Adjustment Document;
  • a summary of reported rents; and
  • a property profile(s) for any appeals filed for previous assessment cycles.

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.