The Assessment Cycle

Due to the COVID-19 pandemic, the Ontario government has postponed the 2020 Assessment Update. They have indicated that property assessments for the 2021 property tax year will continue to be based on the fully phased-in January 1, 2016 current values. This means your property assessment for the 2021 property tax year will be the same as the 2020 tax year, unless there have been changes to your property.

In 2016, we mailed a Property Assessment Notice to every property owner in the province – assessing more than five million properties in Ontario. Your 2016 Notice reflects the assessed value and classification of your property as of January 1, 2016 and this will be used as the basis for calculating your 2021 property taxes.

We continue to review properties during non-Assessment Update years as new homes are built, owners renovate, structures are demolished and properties change use.

You may receive a notice from MPAC if there has been a change to your property including:

  • Change to property ownership, legal description, or school support.
  • Change to the property’s value resulting from a Request for Reconsideration, or an Assessment Review Board decision.
  • Property value increase/decrease reflecting a change to the property; for example, a new structure, addition, or removal of an old structure.
  • Change in the classification or tax liability of the property.