To provide information and illustrations on the calculation of effective measurements for irregular shaped lots on residential non-waterfront properties.
One of the key features considered by the Municipal Property Assessment Corporation (MPAC) when arriving at the current assessment value of residential property is lot size.
For assessment purposes, three property dimensions, frontage, depth and area, are typically used to describe the lot size of a residential property in an urban non-waterfront community.
Where the lot is irregular in shape, an effective frontage, depth and lot size must be calculated to properly reflect the utility of the lot. This allows a meaningful comparison between different shaped lots.
In rural areas, the land component used for assessment purposes is total acreage, which negates the necessity for the calculation of effective frontage and depth.
All residential non-waterfront properties are normally described as using an actual frontage and depth shown in feet. The area is recorded in either square feet, (if under one acre) or in acres (if over one acre).
- The frontage is the portion of the lot that abuts the roadway.
- If the frontage abuts a curved roadway, the arc measurement is used.
- If the property is a corner lot, the shortest side or the municipally addressed side of the lot is the frontage.
- The depth is normally the distance from the front boundary of the lot to the rear boundary of the lot.
- If the opposing depths of the lot (i.e. side boundaries) are not exactly equal, the depth will typically not be shown on the assessment notice.
- The lot size described in either acres or square feet.
If the property is irregular in shape:
- Effective Frontage is calculated by averaging the frontage and the rear lot line;
- Effective Depth is calculated by averaging the sidelines; and
- Effective Lot Size is the product of the Effective Frontage and the Effective Depth.
The following examples illustrate MPAC’s procedure for calculating Effective Frontage and/or Effective Depth and Effective Area:
Note: This procedure has been developed to provide the public with a general understanding of the assessment procedures for the calculation of Effective Frontage depth and area of lot dimension calculations on residential non-waterfront properties. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.