Assessments
The Municipal Property Assessment Corporation (M.P.A.C.) assesses the value of all properties in Ontario in accordance with the Assessment Act. The M.P.A.C. website contains a wide range of information for property owners to access in order to better understand their assessments.
Property owners receive a Property Assessment Notice from M.P.A.C. directly. This document contains the Roll Number and Access Key that grant access to details of the assessed value of the specific property through the AboutMyProperty portal. Property owners are strongly encouraged to review their assessment details to ensure their assessment is accurate.
The assessment value determined by M.P.A.C. directly affects the property taxes billed on each property. The accuracy of the current value assessment data will assist property owners with paying only their fair share of property taxes.
Property Assessment Phase-In |
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The Province of Ontario announced that the 2020 Assessment Update has been postponed. The Province has indicated that the property assessments for the 2021 taxation year will continue to be based on the fully phased in January 1, 2016 current values. This is the same valuation date that was used for the final year of the previous phase in cycle, being the 2020 taxation year. |
Current Value Assessment (C.V.A.) |
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Property owners that disagree with their property assessment or believe there are omissions or corrections required should file a Request for Reconsideration (R.F.R.) with M.P.A.C. Property owners who are not satisfied with the results of the R.F.R. process can also file an Appeal with the Assessment Review Board (A.R.B.). |
Supplementary and Omitted Assessment |
Supplementary AssessmentA supplementary assessment is an additional billing due to an increase in property value resulting from property improvements or changes, which were not reflected in the property tax bill for the current year and occurred after the return of the assessment roll. A supplementary assessment can be processed for the following reasons:
Omitted AssessmentAn omitted assessment is an additional assessment resulting from building a new home or addition, which was not previously recorded on the annual assessment roll. An omitted assessment can be processed for the current year and two preceding years for the following reasons:
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Severances / Apportionments |
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Property owners may apply for severances of their properties under the authority of The Planning Act. If granted by the City of Oshawa Planning Department, the assessment values must be split between all the parcels of land. As part of their legislated services, M.P.A.C. divides the assessment information. Under the authority of the Municipal Act (M.A. S. 356), the Treasurer may divide the assessment roll into the parcels being severed and direct the property taxes accordingly. As severed portions of the land are often sold, the Municipality will not recalculate the property taxes for a part year. It is understood that the seller and purchaser's lawyers would allocate the levies accordingly during the sale process. The allocation of levies will be shown on the “statement of adjustments” provided to the property owners by the law office completing the title transfer. Property owners should be aware that from time to time tax apportionments proceed without difficulty, but the potential exists for disputes between the previous and present property owners where it relates to tax allocations calculated during the agreement of purchase and sale. Property owners are strongly encouraged to seek legal counsel with respect to the tax levy allocation and possible holdback options available. Taxation Services cannot offer legal advice and will not engage in any form of advocacy or negotiation. The property owner will be liable for the taxes on their property tax account as allocated by the severance documents. Consolidations are processed by M.P.A.C. at the written request of the property owner. Property owners should contact M.P.A.C. directly. A severance or consolidation of a parcel identification number at Land Registry Office does not constitute a consolidation or severance of a property tax roll. |
Property Codes and Realty Tax Classes / Qualifiers |
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As part of M.P.A.C.'s assessment process, each property type has a designated property code. Assessed values are presented on tax bills by Realty Tax Class (R.T.C.), Realty Tax Qualifier (R.T.Q.) and property tax direction for school support. For example: R.T.E.P. represents Residential, Taxable: Full, English Public school support. Realty Tax ClassesA - Large Theatre (Toronto only) B - Short line Railway Right-of-Way C - Commercial D - Office Building E - Exempt F - Farm G - Parking Lot H - Landfill I - Industrial J - Industrial (New Construction) K - Large Industrial (New Construction) L - Large Industrial M - Multi-Residential N - New Multi-Residential O - Resort Condominium P - Pipeline Q - Professional Sports Facility R - Residential S - Shopping Centre T - Managed Forest U - Utility Transmission & Distribution Corridors W - Railway Right-of-Way X - Commercial (New Construction) Y - Office Building (New Construction) Z - Shopping Centre (New Construction) Realty Tax QualifiersA - Taxable: Excess/Vacant Land, Education Only (locality Board of Education) B - Taxable: Lower-tier Only C - Taxable: Lower-tier & Education Only D - Taxable: Education Only F - Payment in Lieu: Full G - Payment in Lieu: General H - Taxable: Full, Shared Payment in Lieu I - Taxable: Water Intake System, shared Payment in Lieu J - Taxable: Vacant Land, Shared Payment in Lieu K - Taxable: Excess Land, Shared Payment in Lieu L - Taxable: Upper-tier & Education Only M - Taxable: General N - Taxable: Non-Generating Station, Shared Payment in Lieu P - Payment in Lieu, Taxable Tenant of Province Q - Payment in Lieu, Excess Land, Taxable Tenant of Province R - Payment in Lieu, Vacant Land, Taxable Tenant of Province S - Taxable: Generating Station, Shared Payment in Lieu T - Taxable: Full U - Taxable; Excess Land V - Payment in Lieu: Full, Excess Land W – Payment in Lieu: General, Excess Land X - Taxable: Vacant Land Y - Payment in Lieu: Full, Vacant Land Z - Payment in Lieu: General, Vacant Land 1 - Taxable: Farmland Awaiting Development Phase 1 2 - Payment in Lieu: Full, Farmland Awaiting Development Phase 1 3 - Payment in Lieu: General, Farmland Awaiting Development Phase 1 4 - Taxable: Farmland Awaiting Development Phase 2 5 - Payment in Lieu: Full, Farmland Awaiting Development Phase 2 6 - Payment in Lieu: General, Farmland Awaiting Development Phase 2 7 - Small Scale On Farm Business 9 - Creative Enterprise Facility General = City & Region levies ONLY Taxable = City, Region & Education levies |