Property Assessment Notice

Your Property Assessment Notice shows the assessed value and classification of your property as of a legislated valuation date. The fixed valuation date for 2024 remains January 1, 2016 – the end of the last assessment cycle.

When there is a change in a property (such as new construction or major renovation), MPAC updates the assessment and mails a Notice. The 2024 assessment is what the property would have sold for on January 1, 2016 – in its current state and condition, including any major changes since then. Think of it as this property, selling on that date.

Notice Sample

If your property details or assessed value changes throughout the year, you will receive a Property Assessment Notice at the end of the year to summarize any changes made in our records.

The chart below further explains the reasons you might find on your notice from us.

Reason Definition

New property or updated roll number (property severance/consolidation)

Your property was involved in a severance or consolidation that resulted in the creation of a new property, or the renumbering of a roll number on an existing property.

Update to ownership data

Your property’s ownership data has changed or been updated. This update is often the result of a sale of the property or enumeration updates. Some examples:

  • Ownership name change
  • Citizenship updates

Update to assessed value

Update to classification

Update to tax liability

Update to assessed value and classification

Update to assessed value and tax liability

Your property has experienced a change in value, classification and/or tax liability. This may be the result of a change in the state, condition and/or use of the property.

  • Update to assessed value means an update to your January 1, 2016 assessed value.
  • Update to classification means an update to the tax class for your property (i.e., residential, commercial)
  • Update to tax liability means an update from taxable to exempt or exempt to taxable.

Update to mailing address

The mailing address of your property has been updated in our records.

Update to lot dimensions

There has been a change or update to the lot dimensions of your property, such as frontage and/or depth.

Update to legal description

The legal description of your property has been updated or changed.

Update to property location

The municipal address of your property has been updated or changed.

Update to school support

The owner and/or tenant(s) of the property have updated their school support direction and the change has been updated in our records.

Update to occupancy

The tenant information on your property has been updated. Our records have been updated to reflect the addition of new tenants or the removal of tenants who no longer occupy the property.

Update to taxable tenant(s)

An update to the tenant(s) who are liable for taxation has been made.

Visit AboutMyProperty to learn more about how your property was assessed, see the information we have on file, and compare it to others in your neighbourhood. Look for your Roll Number and Access Key on your Property Assessment Notice to register.

If you still disagree with MPAC’s assessment or classification of your property, you can choose to either file a Request for Reconsideration (RfR) with MPAC or file an appeal directly with the Assessment Review Board (ARB).

If your property, or a portion of it, is classified as residential, farm or managed forest, you must file an RfR with MPAC – and MPAC must make a decision before you are eligible to appeal to the ARB.

The Request for Reconsideration (RfR) deadline for property owners who disagree with their property assessment is April 2 of the 2024 property tax year.

The fastest way to start the review of your property’s assessment is to file an RfR on AboutMyProperty. The tool allows you to attach pictures and reports to accompany your RfR and check the status of your request. You may also send us your completed RfR form by mail.

Note: Business properties are not required to file an RfR before filing an appeal with the Assessment Review Board. Please check with the Assessment Review Board to confirm your appeal deadline.

Due to the COVID-19 pandemic, the Ontario government has postponed the 2020 Assessment Update. On August 16, 2023, the Ontario government filed a regulation to amend the Assessment Act, extending the postponement of a province-wide reassessment through the end of the 2021-2024 assessment cycle. Property assessments for the 2023 and 2024 property tax years will continue to be based on fully phased-in January 1, 2016 current values.

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 2023 and 2024 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.