Property Assessment Changes

The Municipal Property Assessment Corporation (MPAC) is responsible for accurately assessing and classifying all properties in Ontario in accordance with the Assessment Act and Regulations established by the Ontario Government. If you feel that your property assessment is not a reasonable reflection of your property’s value and/or classification, you can ask MPAC to review them by completing certain forms and returning them to the Township who will forward to MPAC. This review is free of charge.

Visit MPAC's AboutMyProperty to learn more about how your property was assessed, see the information MPAC has on file, as well as compare it to others in your neighbourhood.

Section 357, 358, and 259 Application to the Council or Assessment Review Board

View Section 357, Section 358, and Section 359 on e-Laws.

A Section 357 Tax Appeal is filed due to a change of event that occurred during the current taxation year.

A Section 357 Form can be used for:

1. “Change Event” – the land or building has a change of purpose (commercial to industrial) or the land has become exempt or vacant.
2. Building has been demolished or “razed” by fire or natural disaster.
3. Building damage – if it unusable.
4. Owner was charged due to gross negligence.

The deadline for submitting an Application is February 28th of the year following the taxation year to which the Application relates.

A Section 358 Form can be used if:

The owner wishes to go back 2 years due to gross negligence.

Property Re-Assessment Process:

1. A property owner files an Application under section 357 or section 358 with their municipality or the Municipal Treasurer files an application under section 359.
2. The municipality forwards the Application to MPAC for its review of the factual information. If required, MPAC will conduct an inspection of the property.
3. The results of the review are recorded, and MPAC's response and the municipal tax Application are then returned to the municipality for council's decision regarding any tax adjustments. MPAC will also be available to provide information as witnesses to hearings or appeals of tax adjustment Applications before the Municipal Council or the Assessment Review Board.