Notices and Notifications

We assess and classify more than five million properties in Ontario. As a property owner, you may receive different types of notices from us with information about your property's assessed value and classification. This page provides detail on the most common notices you might receive from us.

Property Assessment Notice
Property Assessment Change Notice
Amended Property Assessment Notice
Advisory Notice of Adjustment
Special Amended Property Assessment Notice
Tax Incentive Approval notification

Property Assessment Notice

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.

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  Religion &/or language rights for school support purposes  Date of Birth updates
Update to assessed value, classification and/or 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 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/property location	The municipal address and/or legal description 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.

Details included in your Property Assessment Notice

Learn how to read your Property Assessment Notice.

Your Property Assessment Notice shows the assessed value and classification of your property as of a legislated valuation date. COVID-19 caused the cancellation of MPAC’s province-wide Assessment Update. As a result, the fixed valuation date for 2023 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 2023 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.

Learn more about the document you received by finding its title below. Samples of each type of document we send out can be viewed in the side column of this page.

Property Assessment Change Notice

We send these notices throughout the year as changes to your property occur or are registered. 

You will receive a PACN for one of the following reasons:

• There was a change to your property such as an addition, new construction or renovation.
• We assessed a structure on your property for the first time.
• There was a change to your property’s classification.
• All or part of your property no longer qualifies as farmland, conservation land or managed forests.
• All or part of your property no longer qualifies to be tax exempt.

There may be other reasons that you receive a Property Assessment Change Notice.

Amended Property Assessment Notice

You may receive an Amended Property Assessment Notice for one of the following reasons:

• A revision is required to your Property Assessment Notice or Property Assessment Change Notice before we send your property assessment information to your municipality for the upcoming tax year.
• There is a factual error in the assessed value, classification or tax status of your property that required updating We also notify your municipality to have them update the property details.

Each year, we deliver what's called an "assessment roll" to each municipality in Ontario, which contains the most up-to-date information about each property in Ontario, including owner and tenant information.

In some instances, we'll identify a factual error that pertains to the property. It may result in a correction to your property assessment, classification or tax status, including as a result of a decision from a Request for Reconsideration (RfR) or appeal to the Assessment Review Board (ARB).

If this happens with your property, we'll notify the municipality of the correction, and you'll receive an Amended Property Assessment Notice to inform you that this has happened. You may receive it in the fall for the upcoming taxation year or at any time during a given taxation year.

Advisory Notice of Adjustment

If you or a representative submitted an appeal to the Assessment Review Board (ARB), you will receive this notification to advise you of any changes to your property's assessment after a decision is made by the ARB.

Learn more about how property taxes impact your property taxes following an ARB decision.

Special Amended Property Assessment Notice

You will receive a Special Amended Property Assessment Notice when there are changes in legislation or regulation that affect your property assessment. You may receive this notice any time during the year.

For example, in 2018, Ontario Regulation 282/98 under the Assessment Act was amended by Ontario Regulation 361/18 to prescribe a new optional subclass for small-scale on-farm business for both the commercial and industrial property classes. The amendment came into force on January 1, 2018 and is effective for the 2018 taxation year onwards. As a result of this regulatory change, the property classification shown in Attachment (1) reflects the change from the previous assessment notice(s).

Tax Incentive Approval notification

You will receive a Tax Incentive Approval notification when your property is accepted into one of the following tax incentive programs:

• Farm Property Class Tax Rate Program administered by Agricorp.
• Conservation Land Tax Incentive Program administered by the Ministry of Natural Resources and Forestry (MNRF).
• Managed Forest Tax Incentive Program administered by the MNRF.

If you disagree with the apportionment, you may file an appeal with the Assessment Review Board (ARB).

Disagree with our assessment or classification?

Visit AboutMyProperty to learn more about how your property was assessed, see the information we have on file, compare your property to others in your area or neighbourhood, or file a Request for Reconsideration.

If you disagree with our assessment or classification of your property, you can file a Request for Reconsideration. If you are not satisfied with the outcome of that review, you have the option to file an appeal with the Assessment Review Board (ARB), an independent adjudicative tribunal.