Property Taxes

The Role of the Corporate Services in Tax Collection

Corporate Services handles:

the billing of interim, final and supplementary property taxes
tax, provincial offences and miscellaneous receivables
payment processing and cashiers
review and appeal of property assessment information received from the Municipal Property Assessment Corporation (MPAC)
property tax policy.

This site will explain the following:

who sets property taxes
where the information on which property taxes come from
who plays what role in the process leading from the creation of taxation policy to your tax bill
many other tax questions

The Town collects property taxes on behalf of the Town of Fort Erie, The Niagara Region, and the Province of Ontario (Education). Each level of Government handles its own tax rates.

Assessment and Tax Legislation - Province of Ontario

The Provincial Government sets the legislative framework for assessment and taxation in Ontario. It does this by creating legislation called Provincial Statutes. The Government also makes regulations that are authorized under the Statutes. The Ministry of Finance, through the Assessment and Municipal Acts, is the principal ministry involved in setting assessment and taxation policies.

Assessed Value - Municipal Property Assessment Corporation

The Municipal Property Assessment Corporation (MPAC) assesses all property in Ontario.

It operates under the authority of the Municipal Property Assessment Corporation Act.
Every municipality in Ontario is a member of the Corporation.
A Board of Directors appointed by the Minister of Finance governs The Corporation.
MPAC does not set assessment policies, but it does administer these policies.
Their responsibility is to calculate assessment values and classify properties according to use.
They do this for each of Ontario's over four million properties.
Municipalities receive MPAC values on an annual assessment roll.
The Town, Region, and Province use these values to calculate property and education taxes.

Additions and improvements to your property will change the market value. Please contact the Municipal Property Assessment Corporation office (MPAC) for assessment and property valuation questions. Call 1-866-296-6722 or visit the MPAC website at www.mpac.ca.

The following videos help to describe how MPAC assesses property and how property taxes are calculated.

MPAC: How MPAC Assesses Property

MPAC: How Your Property Tax is Calculated

Frequently Asked Questions About Taxes and Assessment Links:

How does your assessed value work for you?

Accurate property assessment is the basis for fair property taxation and ensures everyone in your community pays their fair share of property taxes. Therefore, you want your assessed value to be accurate.

The 2022 phased-in assessment is based on property values as of January 1, 2016, and will be used to determine 2022 municipal and education taxes.

How are Assessed Values determined?

The assessment act requires your property's assessed value to be based on what it would likely have sold for on a specific date. For the 2022 taxation year, that date is January 1, 2016.

To establish a property's assessed value, MPAC analyzes sales of comparable properties in the property owner's area and all the essential features that affect market value. Most assessment jurisdictions in North America use this method. For residential properties, five major factors generally account for 85% of a property's value:

Location
Lot dimensions
Living area
Age of the property (adjusted for any major renovations or additions)
Quality of construction

For more information, refer to: https://www.youtube.com/watch?v=Uikghy2Yz10

How can I get information on my property and neighbouring properties?

Visit the MPAC web site at www.mpac.ca and click on the AboutMyProperty link. If you haven't used the site before, you will be required to register by calling the MPAC toll-free Customer Service Line at 1-866-296-6722 to obtain your access key. Be prepared to give your 19 digit roll number (found on your assessment notice), name, date of birth, mailing address, email address and telephone number.

You can also find our access key on your most recent Property Assessment Notice.

Once you are registered, you will be given free access to:

One (1) Property Profile Report for your property.

Twenty-Four (24) Properties of Interest Reports on properties of your choice.

One hundred (100) Property Detail Snapshot Reports on properties of your choice

What can you do if you disagree with your assessment?

1. Contact MPAC

If you think your assessment is incorrect, please call them toll-free at 1-866-296-6722 to verify details about your property.

You can also visit them at www.mpac.ca and click on the AboutMyProperty link.

2. Ask MPAC to review your assessment

If you believe your assessment is incorrect, MPAC will be pleased to further review your assessment through a Request for Reconsideration (RfR). There is no fee for an RfR, and your request may be made any time before March 31, 2023.

RfR forms are available on their website, www.mpac.ca, or by calling them toll-free at 1-866-296-6722. RfR forms are also available at Town Hall's Customer Service desk. You may also write a letter requesting a reconsideration of your assessment. Please include the following information in your letter:

your 19-digit roll number;
your full name, address and phone number;
all the reasons why you feel your assessment is incorrect.

To assist MPAC's review, you must provide specific details about your property that support your concerns. The more information you provide, the quicker and easier it will be for MPAC to review on your behalf.

3. File a formal appeal if you still disagree with your property assessment

Residential property owners must file a Request for Reconsideration (RfR) with MPAC and receive the RfR decision before filing an appeal with the Assessment Review Board (ARB). The RfR must be filed by March 31, 2023, for the 2023 tax year.

For all other property types, you may either file an RfR with MPAC or appeal directly with the ARB. The ARB appeal must be filed by March 31, 2023.

The ARB is an independent tribunal of the Province of Ontario. The property owner and MPAC will be asked to appear at a hearing to present evidence to support their arguments.

To learn more about assessment appeals, please visit the ARB's website, www.arb.gov.on.ca, or call their toll-free number at 1-800-263-3237 or 416-314-6900.

Who is MPAC, and what is its role?

MPAC is a not-for-profit corporation funded by all Ontario municipalities. Their job is to classify your property and accurately assess its value, not to determine your property taxes.

MPAC is also responsible for:

producing municipal and school board voter lists
determining the population of every municipality in Ontario every three years.

MPAC Customer Contact Centre, toll-free at 1-866-296-6722

The Municipal Property Assessment Corporation

How do I change my School Support?

As a property owner in Ontario, you are required to support a school system. To view and update your school support please visit the link below.

MPAC School Support Designation