Farm Forestry Exemption SANs Have Been Mailed

On March 20, MPAC mailed more than 21,500 Farm Forestry Exemption (FFE) Special Amended Notices (SANs) to Ontario property owners who qualify for the exemption, indicating a change to the property’s eligible acreage and classification. 

Previously, the tax exemption applied to one acre of forested land for every 10 acres of farmland and could not exceed 20 acres in any one municipality. The provincial government increased the FFE acreage cap from 20 to 30 to keep pace with the growth of farm sizes for the 2023 and subsequent taxation years. 

With the SAN, property owners also received a special insert that explains changes to the FFE and why they are receiving it. A sample of the SAN is available here. Property owners can access their FFE calculation and see the information MPAC currently has on file for their property by logging in to AboutMyProperty

All properties with a FFE will receive a Property Assessment Notice (PAN) later in 2023 to show the FFE value and exemption for the 2024 tax year.

FFE is a tax exemption designed to protect wooded areas. Farmers with farm property or farm property holdings with forested areas not used directly in the farm operation may qualify for the exemption.

The limit on the tax exemption for farm woodlots was increased to promote and support local farms across Ontario and to keep pace with the growth of farm sizes.

To learn more about FFE and how the exemption is implemented, read the Farm Forestry Exemption section at, or have a look at some frequently asked questions and the FFE fact sheet.

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