Why are Property Assessment Notices and Tax Bills not sent at the same time?
The main reason is that municipalities cannot calculate property taxes without having the assessed values. The Assessment Act requires MPAC to mail Property Assessment Notices at least 14 days prior to the delivery of the Assessment Roll to the municipality. The municipality uses the values on an Assessment Roll to calculate property taxes, and then issues tax bills.
Not necessarily. The sale of real property is affected by many factors, such as a buyers desire to acquire a particular property and a seller's willingness to reduce the sale price in order to achieve a sale. This could result in similar properties selling for different amounts, which would result in different taxes.
MPAC establishes an assessed value, which is in the middle range of selling prices for similar properties. This ensures that the tax burden is equitably shared among similar properties. Another reason the assessed value and price might not be the same is that the market may have changed between the valuation date of January 1, 2012 and the date the property was purchased.
A Property Assessment Notice is the document with MPAC sends to a property owner, which tells the owner of the amount of the assessed value of his or her property.The notice contains an assessment roll number; a legal description of the property; the property classification; the assessed value of the property on January 1, 2012; how to contact MPAC about information on the Notice; how to request a Request for Reconsideration; and how to complain to the Assessment Review Board.
An annual list of the assessed values of all properties in a municipality, which includes the name of the property owner and tenant and their address. Assessment rolls are usually delivered to the municipality before the end of the year (December 12-17th).The public can view the assessment rolls at the Town. The Assessment Rolls are located on the Main Level at the Thornhill Entrance.
Ask yourself if your assessed value is close to what you would have expected to sell your property for in January 1, 2008. What were similar properties selling for at that time? MPAC is now providing an on-line service called About My Property. Using this service, property owners can review basic assessment information for their own property or comparable (similar) properties. Further information can be obtained from MPAC at www.mpac.ca 
or by calling 1-866-296-MPAC (6722).
If you disagree with your assessment, contact MPAC to discuss your assessment or verify details about your property.
If you still have concerns, you may ask MPAC for a reconsideration of your assessment. There is no fee for a Request for Reconsideration (RfR) and the request may be made at any time during the year. You can obtain an RFR application on the MPAC website or by calling 1-866-296-MPAC (6722).
Property owners with a residential, farm or managed forest property must first submit a Request for Reconsideration (RfR) to MPAC by March 31, 2012. MPAC will make its decision by September 30, 2012. If residential, farm or managed property owners are not in agreement with MPAC's decision following their RfR, they may file an Assessment Appeal to the Assessment Review Board. This must be done within 90 days of receiving MPAC's decision.
All other properties (excluding residential and farm land) have the option of filing an RfR by March 31, 2012 or appealing to the ARB by March 31, 2012. Find out more about assessment appeals on the ARB website www.arb.gov.on.ca or by calling 416-314-6900 or toll free 1-800-263-3237.
The Town of Markham does not determine the value of your property. This is done by the Municipal Property Assessment Corporation (MPAC), which is completely separate and independent of the Town of Markham. The Assessment Act requires that the assessed value of your property be based on what the property would likely sell for on a specific date.
For the 2013 taxation year, the valuation date is January 1, 2012. Local property sales occurring around that date provide a basis as to the assessed value of similar, unsold properties. MPAC continually collects information about properties to ensure that those with similar features (age, size, location, construction, etc.) have similar but not necessarily identical assessed values.
For assessment questions, please contact MPAC at 1-866-296-MPAC (6722).
For tax questions, please contact the Town's Contact Centre at 905-475-4864 or via email at etax@markham.ca .
A municipality is a non-profit organization unlike private industry where revenue is estimated and costs are incurred accordingly. Municipalities must determine costs first and then raise the revenue to meet these costs. The major percentage of this revenue is raised through property taxes.
There are six convenient payment options:
If your mortgage company is responsible for the payment of your property taxes, please forward your bill to your agent.
If you think your supplementary assessment is incorrect, a reconsideration process is available through MPAC, for which there is no fee. The deadline to file an appeal is by the date as outlined on your Notice of Supplemental/Omitted Assessment. Visit the MPAC website at www.mpac.ca for details on how to request reconsideration.
You also have the right to appeal to the Assessment Review Board (ARB), which is an independent tribunal. Visit the ARB website at www.arb.gov.on.ca for all the details on how to file an assessment appeal.
The Municipal Property Assessment Corporation (MPAC) is responsible for the valuation function of all properties in the Region of York, which includes the Town of Markham.From the information supplied by MPAC, the Town of Markham calculates the tax amounts due and issues tax bills. Until the town receives the information from MPAC, we cannot issue a tax bill, and consequently there may be a considerable time lapse from the actual occupancy date until you receive a bill.
MPAC Toll Free number: 1-866-296-MPAC (6722)
Website: www.mpac.ca
You receive a supplementary tax bill for one of the following reasons: House/Building assessment
- Your house was recently built and when you purchased it was only assessed for vacant land; or
- You had some renovations/improvements done to your property that has increased its market value. Reclassification
- The class of the whole or portion of your property assessment has changed.
A supplementary tax bill is a bill issued by the Town, which reflects any additions, or improvements you have made to your property. Owners of newly constructed homes will receive a supplementary tax bill pertaining to the assessed value of their house effective their occupancy (closing) date.
There are two sections of the Assessment Act which may result in a supplementary bill being issued:
SECTION 33 - Assessment omitted from the current assessment roll and/or the assessment rolls of either of the two preceding years, for such things as new buildings or additions/improvements.
SECTION 34 - Increase in assessment for the current year, such as, new buildings/additions or improvements. Generally, in the case of new houses they are assessed effective the occupancy or closing date, whichever is most recent.
Why have my taxes changed?
Three factors have contributed to your change in taxes for 2013. The magnitude of the change will vary based on your assessment.
- Assessment Change
For 2013, MPAC updated the Current Value Assessment (CVA) as of January 1, 2012. Any assessment increase is being phased-in over 4 years (20013 to 2016) but any assessment decrease flows through in 2013. For information regarding your Current Value Assessment, please contact the Municipal Property Assessment Corporation at 1-866-296-6722.
- Budgetary Increases
- Education Change
Annually, the Town and Region each establish a budget to provide for municipal services and infrastructure. Taxes represent approximately 50 to 60 per cent of the Town and Region's budget needs. A tax rate is calculated in accordance with Provincial legislation, which meets the funding requirements identified in the budget. The Province sets the education tax rate for all properties.
The education tax rate is the same province-wide. We are not able to have different residential rates for each ward or for individual properties. We are also not able to adjust tax rates for municipal or education services that an individual property or taxpayer does not use.
