Municipal Property Assessment Corporation (MPAC) and Appeals

Municipal Property Assessment Corporation (MPAC) is a non-profit corporation funded by all Ontario municipalities. MPAC is responsible for ensuring your property's assessed value and all related data is accurate. MPAC does not determine your property taxes.

MPAC classifies and assesses all properties in Ontario under the Assessment Act and regulations established by the Province of Ontario.

Requests to MPAC to review your property assessment

If you believe your assessed property value is not accurate, MPAC will review the assessment. Request a review by completing one of the following:

• Complete a Request for Reconsideration Form
• Call MPAC toll free at 1-866-296-6722
• Write a letter requesting a review, including:
  • Your roll number included on your Property Assessment Notice
  • Property owner's full name
  • Address and phone number
  • Reasons why the assessment may be incorrect

MPAC Mailing Address:
MPAC, P.O. Box 9808
Toronto ON M1S 5T9

File a notice of complaint with the Assessment Review Board

You can also file a Notice of Complaint with the Assessment Review Board (ARB), an independent tribunal of Environment and Land Tribunals Ontario.

Note: You must complete the Request for Reconsideration Form and submit to MPAC for a decision first if your property or a portion of it is classified as:

• Residential
• Farm
• Managed forest
• Conservation land 

There are specific application forms and fees involved with filing a Notice of Complaint with the ARB. As part of the process you will be asked to appear at a hearing to support your argument. A representative from MPAC will also be present at the hearing.