Property Assessment:

All properties in Ontario are assessed by the Municipal Property Assessment Corporation (MPAC), using current market valuation. 

MPAC’s main responsibility is to accurately value and classify all properties in Ontario according to the Assessment Act and regulations established by the Ontario Government.

Properties are assessed every four years, a Property Assessment Notice is issued to every property owner and assessment values are phased in over a four year period.

To establish your property’s assessed value, MPAC analyzes property sales in your community to determine the Current Value Assessment (CVA).  For residential properties, they consider all of the key features which affect market value. 

Five of the major factors that usually account for 85% of the value are:

  • location;
  • lot dimensions;
  • living area;
  • age of the structure(s), adjusted for any major renovations or additions; and
  • quality of construction

MPAC is also responsible for the classification and assessment of Farm, Commercial, Industrial, Multi-Residential, Pipe line and Managed Forest property types. 

MPAC has developed a site to access more details and learn more about your property: 

If you disagree with MPAC’s assessment or classification of your property, a Request for Reconsideration (RfR) form can be filed and MPAC will review your assessment, free of charge.

The deadline to file an RfR with MPAC is printed on your Property Assessment Notice. If you do not have your Property Assessment Notice, please contact MPAC at 1-866-296-6722 to request a copy.

To file a Request for Reconsideration, follow this link:


The property tax system is based on the practice of collecting taxes based on property values. Here's how it works.
The process begins by determining each property's assessed value. The Municipal Property Assessment Corporation (MPAC) does this for the entire province of Ontario. Each property is assessed at its market value. Property values are then supplied to municipalities on annual assessment rolls. Municipalities complete the process by applying the appropriate tax rate to the assessed value of the property. Tax rates are determined annually in each municipality, and differ between the various tax classes (i.e. residential, industrial, commercial, etc.).

Sections 357 and 358 of the Municipal Act, 2001 provide municipalities with the authority to cancel, reduce or refund taxes based on specific criteria. If eligible, you will be requested to submit an Application Form.

Even though municipalities collect taxes on behalf of the Province, they only keep one portion for themselves. The Township of Malahide keeps about 46% of your property tax bill for municipal services and about 38% is  forwarded directly to the County of Elgin to finance the services that the County provides and the remaining 16% is forwarded directly to the various Boards of Education.

If you have any questions about your municipal property taxes or municipal tax rates, please contact the Finance Department - 519-773-5344 ext. 221.

If you have questions about your property assessment, please contact MPAC - 1-866-296-6722

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