The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all property in Ontario. The real estate market determines the value of properties, while MPAC analyzes market information from similar types of property in your area to establish your property's value.
Property owners in the residential, farm and managed forest property classes who have concerns with the current value assessment or classification of their property must ask MPAC to conduct a review of their assessment through the Request for Reconsideration (RfR) process, free of charge. The deadline for filing an RfR is March 31 of the taxation year. For all other property classes, filing an RfR is not mandatory. MPAC reviews the RfR and will send a letter with results of the review within 180 days.
In addition, a property owner may also file an appeal with the Assessment Review Board (ARB). Property owners in the residential farm and managed forest property classes can file an appeal with the ARB if they do not agree with MPAC's decision through the RfR process. This must be filed within 90 days of MPAC mailing the RfR decision. Property owners in all other classes can proceed directly with an ARB appeal, and the deadline for these appeals is March 31 of the taxation year. There are specific forms and fees involved in the process.
The ARB is an independent tribunal which is responsible for hearing property assessment appeals. It has the authority to change an assessed value under the Assessment Act.
Learn more:
MPAC contact information:
Region #15
Municipal Property Assessment Corporation
6745 Century Avenue
Suite #1
Mississauga ON
L5N 8C9
Toll Free 1-866-296-MPAC (6722)
Live chat and email
When searching for a property using an address, enter the street number and street name but omit the street type (for example, 135 Main, not 135 Main Street). If you have difficulty locating a property using the street address, please contact Access Halton for assistance by calling 311 or (905) 825-6000, or by e-mail at accesshalton@halton.ca.
Regional Council has approved a policy to allow for the deferral of property tax increases for low income seniors and persons with disabilities. To qualify for this deferral, seniors must provide Proof of Age and the most recent Notice of Assessment received by Revenue Canada. Similarly, persons with disabilities must provide Proof of: receipt of assistance under the Province's ‘Ontario Disability Support Program (ODSP)’ or receipt of disability benefit paid under the ‘Canada Pension Plan Act’ or eligibility under the ‘Disability Tax Credit’ or eligibility under a private insurer plan and the most recent Notice of Assessment received by Revenue Canada. These deferral programs applies to property owners with a combined family income of $43,200 or less.
For details of this program and how to apply, please contact the Finance Department of your local municipality.
Oakville (905) 845-6601
Burlington (905) 335-7750
Halton Hills (905) 873-2600
Milton (905) 878-7211
Regional Council has approved a policy to allow for the deferral of property tax increases for low-income older adults and persons with disabilities.
To apply, older adults must provide:
People with disabilities must provide:
Eligibility:
To learn more or apply for this program, please contact the Finance Department of your local municipality.
Regional Council has approved a policy to allow for the full, interest-free deferral of annual property taxes for low-income older adult homeowners.
To apply, you must provide:
Eligibility:
To learn more or apply for this program, please contact the Finance Department of your local municipality.