Read read below to understand your tax bill, tax rates, property assessments and more.
Property Tax — FAQs
- How are my taxes calculated?
There are two components to property taxes:
- Your properties Current Value Assessment (CVA). This is determined by the Municipal Property Assessment Corporation (MPAC);
- The total property tax rate. This is determined by the City of Markham, the Region of York, and the Provincial Education portion. (Calculation: Assessment x Tax Rate = Total Property Taxes)
Example: A residential property with an assessed value of $831,448 would pay $5,262.30 for its 2021 property taxes.
- City of Markham: $831,448 x 0.153483% = $1,276.13
- Region of York: $831,448 x 0.326425% = $2,714.05
- Education: $831,448 x 0.153% = $1,272.12
- Total Tax Levy: $831,448 x 0.632908% = $5,262.30
- How is the tax rate determined?
The tax rate in Markham consists of three (3) portions:
The City establishes a budget to provide municipal services and infrastructure. It calculates a municipal tax rate that will meet its funding needs. The Region of York has a similar process, and the Province of Ontario creates an education tax rate.
- City of Markham Portion
- Region of York Portion
- Provincial (Education) Portion
- How can I pay my property taxes?
There are many ways to pay your taxes:
- Online through your bank: This is the easiest way to pay your taxes. You can make a payment online through any major bank or financial institution. To avoid late fees, please pay five business days before to the due date.
- In person at your bank: You can also pay at your bank or financial institution. To avoid late fees, please pay five business days before to the due date.
- By mail: Make sure that you write a cheque for the full instalment amount. Please match the dates on the cheques to the instalment due dates. You must also write the Tax Roll Number on the front of your cheque and send us the bottom portion of your bill (remittance portion).
Markham Civic Centre
101 Town Centre Boulevard
Markham, Ontario, L3R 9W3
- At the Civic Centre: Temporarily closed due to COVID-19. You can also drop off your payments in the drop box found at the Thornhill Entrance of the Markham Civic Centre (No cash payments are accepted for property taxes).
- Through a Pre-Authorized Tax Payment Plan: Choose a payment schedule that meets your needs! Automatically pay your taxes in 4, 6, or 11 instalments. No cheques or postage required. Learn more about pre-authorized payments.
- What is a Supplementary Tax Bill?
A supplementary tax bill is a bill issued by the City. It reflects any additions or improvements you have made to your property. Owners of newly-constructed homes will get a supplementary tax bill based on the assessed value of their property at their occupancy (closing) date.
- I do not understand the Tax Bill?
Use this handy tax bill explanation [PDF] to understand each section of your tax bill.
- How much of the year does the interim tax cover and how is it calculated?
The City issues two property tax bills each year, with the first being the Interim property tax bill which are issued in early January and reflect 50 per cent of your previous year’s taxes. The second bill reflects the final property taxes which are issued in early June and reflect any budget changes approved by the City, Region and Province.
For 2021, your interim property taxes are calculated based on 50% of your 2020 total tax levy. The 2021 final tax bills will be issued in June and will incorporate any budgetary increases approved by the City of Markham, Region of York and the Province of Ontario (Education). As articulated within the 2021 property tax brochure, Markham Council approved the City’s 2021 Budget with a zero (0) per cent property tax rate increase to assist Markham property owners weather these uncertain and challenging times. The Region of York and the Province are expected to finalize their respective 2021 budgets by March 2021.
In summary, the 2021 Final Tax Bills that will be issued in June will include a zero (0%) increase for the City portion, along with any budgetary increase determined by Region and Province in the coming months.
Please note if you pay your property taxes through the 11 month Preauthorized Tax Payment plan, the interim tax consists of 5 monthly withdraws (Feb – June), whereas the final tax bill consists of 6 monthly withdraws (July – Dec)
- My financial institution’s online/telephone banking requires entry of a 15-digit account code to open and pay my taxes. Where can I find the 15-digit account number?
You need to use the roll number shown on your tax bill. This is your account number.
- What if I have more questions?
For tax questions, please contact the City's Contact Centre at 905.477.5530 or email email@example.com.
For assessment questions, please contact Municipal Property Assessment Corporation (MPAC) at 1.866.296.6722.
Property Assessment FAQs
- What is the Municipal Property Assessment Corporation (MPAC) 2016 Assessment Update?
Every four years, MPAC updates the value of every property in the province, which is known as a reassessment. The last reassessment happened in 2016, based on a valuation date of January 1, 2016. This assessment applies to the 2017 to 2020 property tax years.
- What is a valuation date?
Municipal Property Assessment Corporation (MPAC) gives a value to each property based on a specific date. For the 2016 reassessment, the valuation date was January 1, 2016. In this case, MPAC looked at what a willing buyer would have paid for the property on January 1, 2016.
- How were the 2016 values determined?
Municipal Property Assessment Corporation (MPAC) uses the “Current Value Assessment” (CVA) method to come up with a property value. MPAC looks at sales of properties like yours in your area. It also looks at other key factors that affect market value.
For residential properties, five major factors account for about 85% of a property’s value:
- Lot dimensions
- Living area
- Age of the property (adjusted for any major renovations or additions)
- Quality of construction
To learn more, watch the How MPAC Assesses Property Video.
- How can property owners check the accuracy of their assessment?
Review your property assessment notice, and consider if you could have sold your property for the value provided as of January 1, 2016. You can visit aboutmyproperty.ca to learn how and why your property was assessed the way it was. You can also compare your property assessment value with others in your neighbourhood.
If you have questions, please call the MPAC Customer Contact Centre at 1.866.296.MPAC (6722), or 1.877.889.MPAC (6722). Or, visit a local Municipal Property Assessment Corporation (MPAC) office.
- What is AboutMyProperty™?
AboutMyProperty™ is a secure, online, easy-to-use, self-serve website. It shows you how your property was assessed. You can also see the information Municipal Property Assessment Corporation (MPAC) has on file for your property and compare it to others in your area.
- What if I do not agree with my assessment?
If you do not agree with your property assessment or classification, you can file a Request for Reconsideration (RfR). MPAC will review your assessment at no cost. The deadline to file an RfR is included on your MPAC notice.
There are three different ways to file an RfR:
- Visit aboutmyproperty.ca. You can attach documents, pictures, and reports to your RfR. You can also check the status of your request.
- Mail or fax your form to MPAC. Forms are available at mpac.ca.
- Write a letter to request an RfR. The letter should include:
- The 19-digit Roll Number found on your Property Assessment Notice
- The property owner’s full name, address, and phone number
- Reasons why your assessment is incorrect
- Any information you have to support your request
The deadline to file an RfR for 2021 is March 31, 2021.
RfR’s may also be filed on a supplementary or omitted Property Assessment Notice. The deadline to file an RfR on a supplementary or omitted Property Assessment Notice is 120 days from the date printed on the Property Assessment Notice.
To learn more, watch this Request for Reconsideration Video.
- What happens once a Request for Reconsideration (RfR) has been reviewed?
MPAC will recognize the receipt of a Request for Reconsideration (RfR) in writing, and once MPAC's makes a decision, they will send you a letter with the outcome of their review.
If you disagree with the outcome, you can file an appeal with the Assessment Review Board (ARB). The ARB is an independent assessment group. It is an appeal tribunal of the Ontario Ministry of the Attorney General.
You must file an appeal with ARB within 90 days of your RfR decision. The ARB has its own appeal process. For more information, please contact the ARB at 1.866.448.2248 or 416.212.6349, or visit https://tribunalsontario.ca/arb/
- What happens at an ARB hearing?
At an ARB hearing, MPAC will attempt to prove that its assessment of the property is correct. MPAC may show supporting documents, such as the sale price of similar properties. Any documents that will be shown at a hearing will be shared with the property owner before the hearing. Property owners can also present evidence at a hearing.
More information on the ARB hearing process can be found on Tribunals Ontario website.