Property Assessment & Appeals | City of Owen Sound

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing and classifying all properties in Ontario. Every four years, MPAC conducts a province-wide Assessment Update, and a Property Assessment Notice is issued to every property owner.

Due to the COVID-19 pandemic, the Ontario Government postponed the 2020 Assessment update. Your property assessment for the 2024 property tax year will continue to be based on the fully phased-in January 01, 2016 value (same as the 2023 tax year) unless there have been changes to your property.

The Current Value Assessment (CVA) on your notice was used to calculate your 2017 to 2024 property taxes.

How Your Current Value Assessment Determines Your Property Tax

The assessed value and classification of your property provided by MPAC are used to calculate your property taxes.

If the value of your property increased from the previous assessment update, your property will experience an assessment-related tax increase.

Watch: How your Property Tax is Calculated

How to Appeal Your Assessment

If you disagree with the information on your Property Assessment Notice from MPAC, you may file a Request for Reconsideration with MPAC or the Assessment Review Board (ARB). The process you must follow depends on the type of property you own.

For properties classified as residential, farm, managed forest, or conservation land

File an RfR with MPAC by the deadline printed on your Property Assessment Notice.
MPAC will review your request and come to a determination, if you agree with the review, sign the Minutes of Settlement. A copy of the Minutes of Settlement will be sent to the City for Processing.
If you disagree with the RfR recommendation, you may file an appeal with the ARB before the deadline, 90 days from the mailing date on your RfR recommendation. The RfR recommendation must be received BEFORE filing with the ARB.

For all other property types

You may chose to either file an RfR with MPAC or file an appeal directly to the ARB.
If you do not file an RfR, your deadline to file directly with the ARB is March 31. for annual assessment appeals or 120 days from the notice date for other types of assessments.
Tax adjustments from successful appeals will be processed separately.

The deadline to appeal your Supplementary/Omitted assessment will be detailed on your property assessment notice provided by MPAC.