Large and Special Purpose Property Engagement

MPAC assesses all properties in Ontario every four years. We engage with large and special purpose property owners, affected municipalities and other stakeholders as part of our work to determine updated assessments for these properties across the province.

Our engagement efforts focus on bringing property owners, municipalities and stakeholders together with our assessors to:

  • Improve data collection;
  • Consult and collaborate on valuation methodologies and key valuation parameters;
  • Identify areas of risk within each respective industry; and,
  • Share preliminary values with property owners and municipalities to identify any concerns before roll return.

We are committed to providing opportunities for meaningful information exchange and engagement. Stay tuned for more information.

Sectors included in the Large & Special Purpose Category

Our engagement includes all resource-based plants and those large manufacturing plants that are designed for a special purpose.

For large manufacturing plants to be considered large and special purpose, they must meet additional objective property related criteria as outlined below:

All resource-based plants Criteria

Pulp & Paper Mills

Saw Mills

Value-Added Wood Products Manufacturing Plants


Oil Refineries

All properties within these sectors are included

Large Manufacturing Plants Criteria

Aerospace Product Manufacturing Plants
Automotive Assembly Plants
Automotive Parts Manufacturing Plants
Chemical Manufacturing Plants
Steel Manufacturing Plants

Properties that fall within one of these sectors and meet the following criteria are included:

  • 125,000 square feet or more; and
  • 20 or more buildings*;
  • or more than 250,000 square feet (without regard for the number of buildings)

Food Manufacturing Plants

Properties that fall within this sector must be:

  • 125,000 square feet or more

Pharmaceutical Manufacturing Plants

Properties that fall within this sector must be:

  • 125,000 square feet or more

Please send an email to if you have any questions or comments. 

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