What is property assessment?

“Property assessment” is the process in which a current, fair, up-to-date dollar value is established for your property. Property assessment in Ontario is the responsibility of the Municipal Property Assessment Corporation (MPAC). MPAC is a not-for-profit corporation formed by the Government of Ontario in 1998, to provide municipalities across Ontario with property assessment services.  MPAC assesses every property in Ontario. The data MPAC provides to Norfolk County is utilized to calculate your property taxes.

Video: How your property tax is calculated

MPAC has prepared a helpful and informative video about how property taxation and assessment work together to determine property tax amounts.

How is a property assessment completed?

MPAC uses a number of approaches to determine the assessed value of a property (also referred to as the Current Value Assessment or CVA).

The Direct Comparison approach, which involves the analysis of sales of comparable properties, to determine the value of a property, is used in the assessment of residential, condominiums and vacant land.

Other approaches are employed for industrial and commercial properties, hospitality properties, shopping centres, etc. More information about these methods is available on MPAC’s website Re-assessment occurs every four (4) years.

The tax years 2009 through 2012 for example, have an effective valuation date of January 1st, 2008. Any increase in property value is phased in over each 4-year period, while a reduction in property value is realized immediately.

If you have questions or concerns regarding assessment, or to appeal your assessment, please contact MPAC directly at:

Phone: 1-866-296-6722
Fax 1-866-297-6703
Website: mpac.ca
E-mail: [email protected]

Tax Adjustments Applications

You may be eligible for a reduction, cancellation or refund of your property taxes based on certain circumstances or changes related to your property. To be considered, you must submit a Tax Adjustment application to the Norfolk County Property Taxes for review by staff and approval by Council. Read more and access the application.