MPAC will be hosting "MPAC 101" on Thursday, July 15^th from 2 – 3 pm for new or current constituency staff. The webinar with consist of a presentation and panel discussion with representatives from the Valuation Team, Municipal & Stakeholder Relations, Customer Contact Centre and Government Relations. 

An invite will be sent out at the end of June but be sure to mark your calendars today! For more information please contact James Harvey at james.harvey@mpac.ca.

As the COVID-19 pandemic continues to impact our ability to conduct on-site property inspections, we continue to adapt our processes for gathering data to capture new assessment.

Starting June 16, we will be mailing letters to residential property owners with active building permits where we require information to update their property assessment. The letter asks them to call our Customer Contact Centre to verify their property details by phone, so that we can update our records. This is one of the ways we are continuing to prioritize capturing new assessment for municipalities.

As the COVID-19 pandemic continues to disrupt economic activity, some property owners and their representatives are exploring available options for tax relief, including by filing a municipal tax application or Request for Reconsideration.

Here is what you need to know about how MPAC is responding to these requests for the 2020 and 2021 property tax years.

Municipal Tax Applications

In situations where a building withstands damage by fire, demolition or otherwise that renders it substantially unusable, a property owner may file an application with their municipality to cancel, reduce or refund property taxes based on specific criteria in accordance with Section 357(1)(d)(ii) of the Municipal Act.

MPAC’s role in the municipal tax application process is to provide factual information to the municipality to assist the decision-maker in determining whether a tax refund, cancellation or reduction is warranted.

In the case of tax applications citing COVID-19, MPAC will review applications provided by municipalities and determine whether any information exists demonstrating there was physical damage to a building on the land during the applicable taxation year. Where MPAC has no record of any physical damage to a building, MPAC will provide the current value assessment as returned for the subject property for the 2020 and 2021 tax years.

Any influence the COVID‐19 pandemic may have on property values was not in effect on January 1, 2016 – the current legislated valuation date. For that reason, MPAC will not adjust a property’s current value assessment as a result of COVID-19.



Requests for Reconsideration Citing COVID-19

Every property owner has the option to file a Request for Reconsideration (RfR) for every taxation year, if they disagree with their property assessment or classification. MPAC reviews and responds to every RfR it receives.

However, any influence the COVID-19 pandemic may have on property values was not in effect on January 1, 2016 - the current legislated valuation date. For that reason, RfRs that exclusively cite COVID-19 will not result in a value change for the 2021 and 2022 property tax years.

One of the ways we keep property data current is through our Assessment Information Request Program, through which we obtain information about individual properties and insights on property sectors. Part of that program is our 2021 Property Income and Expense Return (PIER) campaign, which kicked off on May 14. MPAC mailed request letters to property owners, asking that income and expense information be submitted through the online portal by Friday, July 16.

This year, we also asked property owners specific questions about the impacts of COVID-19 on various operating expenses. This important information contributes to our analysis of the market and helps better inform our understanding of how COVID-19 is affecting property sectors.

Helpful resources to support property owners submit their returns are available on mpac.ca.

If you have any questions or would like to learn more about our PIER program please contact industry@mpac.ca.

This week we are mailing confirmation letters to approximately 2,200 property owners who currently qualify for the Exemption for Seniors and Persons with a Disability.

The program considers owners that have modified their property to accommodate a person(s) with a disability or one or more seniors aged 65 or older. If the property qualifies, the modification/portion of their property is potentially eligible for a tax exemption.

The confirmation letters we send out are to confirm that the property still qualifies for the program, and to keep our records up to date. If a letter is returned and the property does not qualify (or no longer qualifies), the exemption currently shown on the property will be removed and updated in our records.

To learn more about the Exemption for Seniors and Persons with a Disability, please visit mpac.ca.

Earlier this month, MPAC added a new insert to the notices we mail property owners. These notices help property owners better understand why they received the notice, how assessed value is different than market value, and why the valuation date is fixed at January 1, 2016.

This new insert will be included with in-year notices mailed in 2021, to help provide clarity to property owners and improve the customer experience.