Level 2 – Market Valuation Reports (MVR)

Large and Special Purpose Properties

MVRs explain how the relevant methodology was applied to a group of properties. They present relevant market data in relation to the legislated valuation date and show how key components were derived for that property type. Any factors associated with the methodology applied by an assessor (i.e., cost rates and economic indicators) are included in these Reports.

Property owners can access the MVRs associated with their property by logging into aboutmyproperty.ca. A link to MVRs can be located on the Reports page under the My Property tab. Look for your login information on your Property Assessment Notice.

Large and Special Purpose Properties

MPAC reached out to large and special purpose property owners, their representatives and municipalities through consultation sessions that began in fall 2015. In January 2016, a special session on Replacement Cost New was held based on industry feedback. This session highlighted the steps taken to derive the 2016 replacement cost new per square foot rates.

As a result of industry feedback and in accordance with the direction issued by the Minister of Finance on April 18, 2015 (subsection 10(1) of the Assessment Act), we have published a MVR for each of the sectors below. MVRs were first published in January 2016 based on the initial consultation sessions and amendments were made to the reports in March 2017 following additional industry feedback and data.

MPAC reserves the right to amend the reports as appropriate.

Market Valuation Reports published beginning January 2016
Sector Market Valuation Report
Forestry

Pulp Manufacturing Plants in Ontario

Paper Manufacturing Plants in Ontario

Paperboard Manufacturing Plants in Ontario

Sanitary Paper Manufacturing Plants in Ontario

Sawmills in Ontario

Value-added Wood Products Manufacturing Plants in Ontario

Chemical Manufacturing

Miscellaneous Chemical Manufacturing Plants in Ontario

Pesticide and Fertilizer Chemical Manufacturing Plants in Ontario

Plastic and Resin Chemical Manufacturing Plants in Ontario

Mining

Base Metal Mining Operations in Ontario

Gold Mining Operation in Ontario

Major Minerals Manufacturing in Ontario

Salt Industry in Ontario

Cement Industry in Ontario

Pits & Quarries

Food Processing

Animal Food Manufacturing Plants in Ontario

Breweries in Ontario

Dairy Product and Frozen Dessert Manufacturing Plants in Ontario

Distilleries & Wineries in Ontario

Fruit & Vegetable Processing Plants in Ontario

Grain Milling, Oilseed Processing, Cereal Manufacturing Plants in Ontario

Meat, Beef and/or Poultry Manufacturing Plants in Ontario

Other Food Manufacturing Plants in Ontario Sanitary

Soft Drink & Ice Manufacturing Plants in Ontario

Sugar & Confectionary Product Manufacturing Plants in Ontario

Other Large Industrial

Aerospace Manufacturing Plants in Ontario

Oil Refineries in Ontario

Steel Manufacturing Plants in Ontario

Automotive Assembly Plants in Ontario

Automotive Parts Manufacturing Plants in Ontario

Pharmaceutical Manufacturing Plants in Ontario

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.