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Environment and Land Tribunals Ontario

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MPAC

Municipal Property Assessment Corporation (MPAC)

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all property in Ontario. It operates under the authority of the Municipal Property Assessment Corporation Act. Every municipality in Ontario is a member of the Corporation, which is governed by a Board of Directors. MPAC does not set assessment policy but it does administer these policies.

MPAC’s main responsibility is to calculate assessed values, and to classify properties according to their use, for the over four million properties in Ontario. These values are provided to municipalities on annual assessment rolls. Municipalities and the Province use these values when they calculate property taxes and education taxes.

If you own a residential, farm, managed forest or conservation land property and think the assessment is wrong, you must file a Request for Reconsideration with MPAC first. For information about their process, please contact MPAC at 1-866-296-6722.

The deadline to file your RFR with MPAC for is March 31 of the current tax year.