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MPAC - Farm & Business

MPAC - Farm and Business Notice Mailing

Notices for Farm and Business properties will be mailed starting October 2016, and will be used by municipalities to calculate property taxes for the 2017-2020 property tax years.

Mailing dates for Notices are as follows:

Property Type Notice Mailing Date RfR Deadline
Farm Properties October 11 February 8
Business Properties October 18 February 15
Multi-Partition Residental Properties October 24 February 21
Business and Special Purposes Properties, Landfills, Managed Forests November 28 March 28

AboutMyProperty Enhancements

Aboutmyproperty.ca has undergone significant transformation during the last two assessment cycles, and on October 11, 2016, MPAC launched a customized experience for farm and business property owners.
Improvements include:

  • Access to three levels of disclosure:
    • Methodology Guides – Comprehensive guides that explain assessment methodology
    • Market Valuation Reports - Comprehensive guides that explain how assessment methodology is applied to value property at the sector level
    • Enhanced property profile reports – Detailed property-specific information
  • Customized information for seven unique property code groupings: Commercial/Industrial Properties and Land, Farm, Hospitality, Managed Forest, Multi-Residential, Large and Special Purpose Business and Special/Exempt and Linear.
  • Market Trends for Farms, Commercial, Industrial and Multi-residential properties available following Notice mailing.

Learn More

  • Farm and business property owners can get more information than ever before to help them understand their assessment:
    • A new Farm Brochure and How MPAC Assesses Farm Properties video and Infographic that explain how MPAC values farm properties
    • A new Multi-Residential Brochure and Infographic that provides a plain language overview about MPAC’s approach to valuing multi-residential properties
    • Using AboutMyProperty, farm and business owners can access to all three levels of disclosure including: Market Trends; the enhanced property profile report for their property and the comparable properties they select; a Methodology Guide; and Market Valuation Report
    • AboutMyProperty also offers improved search functionality making it easier for property owners to search for and add “Favourites” in My Neighbourhood.
  • Property owners are able to access aboutmyproperty.ca when they receive their 2016 Property Assessment Notice in the mail. Login details are included on every Notice mailed. Visitors to the site can also view videos explaining assessment.

Frequently Asked Questions

When will property owners receive their farm or business Property Assessment Notice?
Why haven’t I received my Property Assessment Notice?
When can I access Market Trend maps for farm and business properties?
How does MPAC assess farm properties?
What if I don’t agree with my assessed value?
What is the deadline to file a Request for Reconsideration (RfR)?
What if I don’t agree with the outcome for my Request for Reconsideration (RfR)?
My Notice says “Your property is assessed as a farm and is currently in the residential property class”. How can I change to the farm property tax rate?
I didn’t get my conservation land tax exemption. What can I do?
How do I apply for a Farm Forestry Exemption (FFE)?
How does MPAC assess business properties?
What if I don’t agree with my assessed value?

 

When will property owners receive their farm or business Property Assessment Notice?
Farm Notices were delivered on October 11. Business property Notices were delivered on October 18. Notices for special purpose properties, select business and farm properties and landfills will be delivered on November 28 together with the Amended Notices for any residential properties that have received adjustments through the Request for Reconsideration process.

Why haven’t I received my Property Assessment Notice
In some instances, certain properties required additional analysis and, as a result, Notices for these properties will be sent on October 24 or November 28.

When can I access Market Trend maps for farm and business properties?
Market Trends for business properties will be available shortly following the release of Property Assessment Notices. Market Trends for farm properties are now available on aboumyproperty.ca.

How does MPAC assess farm properties?
MPAC undertakes extensive analysis to determine the value of farm properties and only uses sales of farmland sold to farmers to determine farmland values. There are five key elements MPAC considers when valuing farm properties:

  • farmland
  • the residence
  • residence land
  • farm outbuildings
  • other buildings

MPAC has made several improvements to farmland valuation for the 2016 update including the implementation of a new agricultural cost guide, improving the sales verification process, increasing the sales period to 6-8 years and simplifying the geographic farming areas.
A new Farm Brochure and Video are available on mpac.ca. Property Owners can also visit Aboutmyproperty.ca for more information.

What if I don’t agree with my assessed value?
If property owners disagree with MPAC’s assessment or classification of their property, they can file a Request for Reconsideration (RfR) and MPAC will review their assessment, free of charge. Properties classified as residential, farm or managed forest must first file a RfR with MPAC before they are eligible to appeal to the ARB. There are two ways to file an RfR:

  1. At aboutmyproperty.ca. Property owners will be able to attach documents, pictures and reports to accompany their RfR, as well as check the status of their request. They may also mail or fax their form to MPAC. Forms are available at mpac.ca. (MPAC, PO Box 9808, Toronto ON M1S 5T9, Toll Free Fax 1 866 297-6703)
  2. Write a letter to request an RfR. The letter should include the 19-digit Roll Number found on the Property Assessment Notice, the owner’s full name, address and phone number, and the reasons why their assessment is incorrect, including any information they have to support their request.

What is the deadline to file a Request for Reconsideration (RfR)?
Property owners should check their Property Assessment Notice for the RfR deadline. The general RfR deadlines are noted below.

Property Type Notice Mailing Date RfR Deadline
Farm Properties October 11 February 8
Business Properties October 18 February 15
Multi-Partition Residental Properties October 24 February 21
Business and Special Purposes Properties, Landfills, Managed Forests November 28 March 28

 

What if I don’t agree with the outcome for my Request for Reconsideration (RfR)?
If the owner disagrees with the outcome, they have the option to file an appeal with the Assessment Review Board (ARB), an independent assessment appeal tribunal of the Ontario Ministry of the Attorney General. Property owners have 90 days after MPAC has notified them of its decision about the RfR to file an appeal with the ARB. The ARB has its own appeal process and has an administrative fee to file an appeal. The fee is $75 for each residential, farm and managed forest property and $150 for business properties, including multi-residential properties. For more information, please contact the ARB at 1- 866-448-2248 or 416-212-6349 or visit arb.gov.on.ca.

My Notice says “Your property is assessed as a farm and is currently in the residential property class”. How can I change to the farm property tax rate?
To request that a property be eligible for the farm property classes, an RfR must be filed with the Ministry of Agriculture Food and Rural Affairs (OMAFRA). More information is available on the Ministry’s website (www.omafra.gov.on.ca/english/policy/ftaxbac.htm).

I didn’t get my conservation land tax exemption. What can I do?
To request that a property be eligible for a conservation land exemption, an RfR must be filed with the program administrator at the Ministry of Natural Resources and Forests. Moreinformation is available on the Ministry’s website (https://www.ontario.ca/page/conservation-land-tax-incentive-program).

How do I apply for a Farm Forestry Exemption (FFE)
The Farm Forestry Exemption is available under the Assessment Act in an effort to protect wooded acreages on farmlands in recognition of the contribution those forested areas provide to the environment, soil drainage and preservation, and the overall farm operation. A farm property is eligible to receive this exemption if the following conditions are met:

The Farm Forestry Exemption is available under the Assessment Act in an effort to protect wooded acreages on farmlands in recognition of the contribution those forested areas provide to the environment, soil drainage and preservation, and the overall farm operation. A farm property is eligible to receive this exemption if the following conditions are met:

  • the property is assessed as farm
  • the property has some forested or woodland portion
  • portions currently in the Managed Forest Tax Incentive Program (MFTIP) or Conservation Land Tax Incentive Program (CLTIP) are not eligible for the Farm Forestry Exemption

Eligible farm owners should file a Request for Reconsideration with MPAC to request the Farm Forestry Exemption.

How does MPAC assess business properties?
To establish the assessed value for many small commercial and industrial properties, MPAC collects cost, income and expense data, and analyzes this information in conjunction with open market sales. We also review other information gained through property inspections and reviews, land title documents, building permits as well as income and expense information collected annually through our Property Income and Expense Return program (for apartments, office buildings, shopping centers, hotels and other income-producing properties). When assessing commercial and industrial properties that rarely sell on the open-market or in areas of the province where there is low sales activity, MPAC uses the cost approach. This approach determines the assessed value by estimating the replacement cost of the buildings and structures, adjusting that cost for any depreciation in the actual property being valued (which includes physical deterioration and obsolescence), then adding the value of the land. For more information, visit aboutmyproperty.ca or mpac.ca.

What if I don’t agree with my assessed value?
Properties classified as business have the option to file a free Request for Reconsideration with MPAC on or before the deadline shown on their Property Assessment Notice or an appeal with the Assessment Review Board (ARB) on or before March 31, 2017. The ARB has its own appeal process and has an administrative fee to file an appeal. The fee is $75 for each residential, farm and managed forest property and $150 for business properties, including multi-residential properties. For more information, please contact the ARB at 1- 866-448-2248 or 416-212-6349 or visit arb.gov.on.ca.