assessment corporation type public industry public service founder government of ontario headquarters pickering ontario canada number of locations 35 number of employees 1500 1 website 1 the municipal property assessment corporation or mpac administers property assessments and appeals of assessment in the province of ontario 2 3 4 mpac determines the assessed value for all properties across the province of ontario canada . this is provided in the form of an assessment roll which is delivered to municipalities throughout the province on the second tuesday in december . municipalities then take the assessment roll and calculate property taxes for each individual property in their jurisdiction . mpac complains that tax payers often confuse mpac s role as an assessment agency for taxes ; mpac responds that they only provide assessments . municipalities set the tax rates and distribute the tax burden based on the assessed values provided by mpac . the head office is located in pickering ontario . mpac formerly known as opac ontario property assessment corporation was created on december 31 1997 as a method to create accurate and equitable assessments across ontario . mpac came into existence with the mpac act and administers the assessment act both part of ontario provincial legislation . on december 31 1998 the government of ontario transferred responsibility for property assessment from the ministry of finance to the ontario property assessment corporation an independent body established by the ontario property assessment corporation act 1997 . 5 according to mpac every municipality in ontario is a member of mpac a non share capital not for profit corporation whose main responsibility is to provide its customers property owners tenants municipalities and government and business stakeholders with consistent and accurate property assessments . mpac is accountable to the public through a 15 member board of directors . eight members of the board are municipal representatives ; five members represent property taxpayers ; and two members represent provincial interests . the minister of finance appoints all members of the board . mpac administers a uniform province wide property assessment system based on current value assessment in accordance with the provisions of the assessment act . it provides municipalities with a range of services including the preparation of annual assessment rolls used by municipalities to calculate property taxes . municipal enumerations are also conducted by mpac in order to prepare a preliminary list of electors for each municipality and school board during an election year . today mpac is responsible for the assessment of nearly 4.7 million properties in the province . 5 prior to the creation of mpac municipalities in ontario had discretion on how they chose to assess properties . this created inequity across the province as similar properties across the province had separate values . in 2008 mpac sent out approximately 4.7 million property assessment notices advising properties of their assessment value . the current values are based on a january 1 2008 valuation date . contents 1 mpac history 1.1 pre 1970 1.2 1970 1997 market value assessment introduced 1.3 post 1997 ontario fair assessment system 1.4 controversy 2 see also 3 references 4 external links mpac history edit pre 1970 edit although property assessment originally came under the jurisdiction of upper canada it was transferred to ontario municipalities in 1849 . over time each municipality developed its own assessment system and methods of valuing property . this resulted in inconsistencies in property assessment and the distribution of property taxes . within a municipality properties with a similar appearance and value could have very different assessments . there were also very different assessments from municipality to municipality . 1 in 1963 the provincial government appointed the ontario committee on taxation to study taxation and recommend changes . its report published in 1967 highlighted many inequities in the assessment system . 1 1970 1997 market value assessment introduced edit in response to the ontario committee on taxation report the provincial government assumed responsibility for property assessment in 1970 to create a uniform assessment system for all ontario municipalities . the government introduced market value assessment and the new system was offered to municipal governments on a voluntary basis . 1 since the new system was voluntary not all municipalities implemented market value assessment . as a result property assessments differed from municipality to municipality . this situation was addressed by the province with the introduction of the fair municipal finance act 1997 . with this act substantial amendments to the assessment act the municipal act and other related legislation were implemented setting the stage for reshaping ontario s assessment and property tax system in 1998 . 1 post 1997 ontario fair assessment system edit under the ontario fair assessment system property assessments across the province were updated to their current value using a common valuation date . in addition on december 31 1998 responsibility for property assessment was transferred by the government of the hon. mr. mike harris to a new not for profit corporation called the ontario property assessment corporation later renamed the municipal property assessment corporation mpac . every municipality in ontario is a member of mpac which is governed by a board of directors composed of taxpayer municipal and provincial representatives . 1 controversy edit persons living in areas where other houses increase in value such as by replacement with newer and larger houses often blame mpac for increases in their taxes . mpac disclaims responsibility arguing that the property owners should blame the municipality . 6 the municipalities in turn blame mpac and its organizing legislation . 6 the debate is ongoing . see also edit crown corporations of canada references edit a b c d e f mpac . retrieved 2010 11 08 . cite error invalid ref tag ; name mpac defined multiple times with different content see the help page . http www.mpac.ca pages english property owners assessment guide.asp http www.canadianjusticereviewboard.ca archive bh introduction.htm http www.arb.gov.on.ca english complainttypes complaintprocess municipalactappeals act appeals.html a b about mpac . mpac . retrieved 2010 11 02 . a b reference needed external links edit municipal property assessment corporation about mpac v t e government of ontario departments and agencies ministries advanced education and skills development agriculture food and rural affairs attorney general cabinet office children and youth services citizenship immigration and international trade community and social services community safety and correctional services solicitor general of ontario economic development and growth education energy environment and climate change finance government and consumer services health and long term care indigenous relations and reconciliation infrastructure intergovernmental affairs labour municipal affairs and housing natural resources and forestry northern development and mines research innovation and science tourism culture and sport transportation boards commissions and officers alcohol and gaming commission auditor general chief electoral officer civilian police commission energy board environmental commissioner fairness commissioner film review board human rights commission information and privacy commissioner integrity commissioner landlord and tenant board liquor control board mining and lands commissioner municipal board niagara escarpment commission niagara parks commission ombudsman securities commission st. lawrence parks commission workplace safety & insurance board agencies agricorp cancer care clean water conservation ehealth elections independent electricity system operator heritage trust hydro one lottery and gaming corporation metrolinx municipal property assessment corporation northland transportation ornge parks power generation real estate council royal ontario museum science centre science north trillium foundation provincial services archives crown attorney forensic sciences provincial police serviceontario special investigations unit other executive council arts council francophone affairs parliament network seniors secretariat tfo tvo women s directorate list of defunct ontario ministries and agencies management board secretariat ontario agent general retrieved from https en.wikipedia.org w index.php title municipal property assessment corporation & oldid 723659062 categories organizations based in ontariocrown corporations of ontarioontario government departments and agenciesontario courtsontario lawcanadian taxation government bodiesproperty taxeslocal taxation in canadapickering ontariohidden categories pages with reference errorspages with duplicate reference namespages using infobox company with unsupported parameters navigation menu personal tools not logged intalkcontributionscreate accountlog in namespaces article talk variants views read edit view history more search navigation main pagecontentsfeatured contentcurrent eventsrandom articledonate to wikipediawikipedia store interaction helpabout wikipediacommunity portalrecent changescontact page tools what links hererelated changesupload filespecial pagespermanent linkpage informationwikidata itemcite this page print export create a bookdownload as pdfprintable version languages add links this page was last modified on 4 june 2016 at 10 47 . text is available under the creative commons attribution sharealike license ; 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