First Nations Property Assessment Fact Sheet

What you need to know: The basics

  • MPAC is contracted by First Nation communities to provide property assessments on reserves in accordance with their property assessment laws.
  • In 2016, MPAC partnered with the Chippewas of Kettle and Stony Point First Nation and the First Nations Tax Commission (FNTC) to build a property assessment and taxation system for the first time in Ontario.
  • In 2018, we expanded our assessment services to Wasauksing First Nation and the Chippewas of Georgina Island First Nation.
  • Similar to Ontario’s property assessment system, the First Nation property assessment and taxation systems promote the fair distribution of taxes across the First Nation reserves.
  • Through property taxes, First Nation communities have the ability to provide improved community services such as water and sewer, fire and police protection, waste management, road and lighting improvements, parks and recreation.

Assessing Property on First Nation Reserves

  • Assessed properties currently include residential, commercial and industrial properties as well as pipelines.
  • In keeping with the First Nations property taxation and assessment laws, we:
    • Establish a property’s assessed value by looking at key features of the property, including location, lot dimensions, living area, age of property and quality of construction.
    • Analyze sales of comparable properties that are off-reserve.
  • When assessing waterfront properties, we look at the body of water the property is located on, the frontage and other variables that could impact the value.

Property Tax Calculations

  • Each First Nation sets annual tax rates for each property class (e.g. residential, industrial, commercial, etc.). 
  • Unless, the First Nation has established a minimum tax, the applicable tax rate is multiplied by the assessed value of the property provided by MPAC, which is used to calculate your property taxes. 

Requests for Reconsideration and Appeals

  • Leaseholders who disagree with the assessed value have the option to file a Request for Reconsideration (RfR) with MPAC and/or an appeal with the relevant First Nation Assessment Review Board.
  • The deadline to file an RfR is printed on your Property Assessment Notice.
    • The deadline to file an RfR for the 2023 property tax year has passed.
  • There is no charge to file an RfR with MPAC.
  • More information about how to file an appeal, including forms and fees, is available on the relevant First Nation website.

More Information

For more information about First Nations property taxation and assessment systems:

About MPAC

The Municipal Property Assessment Corporation (MPAC) is an independent, not-for-profit corporation funded by all Ontario municipalities, and is accountable to the Province, municipalities and property owners. Our role is to value and classify all properties in Ontario in compliance with the Assessment Act and regulations set by the Government of Ontario.

  • We are the largest assessment jurisdiction in North America, assessing more than five million properties in Ontario, representing $3 trillion in property value.
  • Our assessments provide the foundation that municipalities use to calculate the property taxes needed to pay for community services.
  • Our assessors are trained experts in the field of valuation and apply appraisal industry standards and best practices.
  • Our assessments and data have met international standards of accuracy and are relied upon by banks, insurance companies and the real estate industry.

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