Definition of Current Value Assessment (CVA)
In relation to land, the amount of money the fee simple, if unencumbered, would realize if sold at arm's length by a willing seller to a willing buyer.
Re-Assessment Cycle - Dates
|Taxation Year||Property Value Based On|
|1998, 1999, 2000||June 30, 1996|
|2001, 2002||June 30, 1999|
|2003||June 30, 2001|
|2004||June 30, 2003|
|2005||June 30, 2003|
|2006, 2007, 2008||January 1, 2005|
|2009, 2010, 2011, 2012||January 1, 2008|
|2013, 2014, 2015, 2016||January 1, 2012|
Property Classes - Descriptions
As part of the assessment process, each property will be assessed as one or more of the following property classes in accordance with use:
|Residential||Land used for residential purposes or non-qualified farms|
|Multi-Residential||Land used for residential purposes with greater than seven (7) units|
|Commercial||Land and buildings used for office or administrative purposes|
|Industrial||Land used in conjunction with manufacturing, storage etc.|
|Pipeline||Will be assessed by regulation|
|Farm / Managed Forest||Properties which meet stringent Provincial criteria - includes most properties previously eligible for the 75% Farm Tax Rebate Program|
Assessment Rolls - Public Access
The assessment rolls contain information on every property within the Township of Scugog. It provides the name and address of the owner, legal description of the property, the size of the lot (frontage and depth), the assessed value and the property class for taxation purposes.
Although the Township maintains the assessment roll books, property assessment is the responsibility of the Municipal Property Assessment Corporation. If you have any questions regarding your assessment, please contact the MPAC office at 1-866-296-6722 or log on to the web site below.
Property taxes are calculated by applying a tax rate to all properties in each property assessment class. The rate, once set by Council, is not subject to appeal. Only your assessed value as established by the Municipal Property Assessment Corporation is subject to appeal.
If you believe your property assessment is too high in comparison to similar properties in your area, you have the option to appeal the assessment.
The first step in any appeal should be a Request for Reconsideration (forms available on the MPAC website or at 181 Perry St) to discuss your concern with the Municipal Property Assessment Corporation. Any agreed changes can be made without a formal appeal or payment of filing fee through the Request for Reconsideration process. If an agreement cannot be reached, a formal appeal must be filed by the property owner with the Assessment Review Board of Ontario (ARB). An appeal fee is required to be paid at the time of filing. For further information, you may contact the Municipal Property Assessment Corporation at 1-866-296-6722.
When can a Request for Reconsideration be filed?
Request for Reconsiderations (RfR) for regular or amended Property Assessment Notices can be submitted anytime after Notices are mailed and on or before March 31 of the taxation year for which the assessment applies. RfRs may also be filed on a Supplementary or Omitted Property Assessment Notice. In these cases, the deadline is 90 days after the mailing of the Notice.
The property owner may file a RfR every year if he/she chooses to do so.
How is a Request for Reconsideration filed?
There is no fee for filing a Request for Reconsideration (RfR) with MPAC. There are several ways to file an RfR:
Complete an RfR form online using the AboutMyProperty at www.mpac.ca. This service is available for residential properties.
• Complete an RfR form. Forms are available to download from www.mpac.ca. This is the preferred submission method.
• Call MPAC toll-free at 1 866 296-6722 or contact us by e-mail at Contact MPAC to request an RfR form.
• Write a letter requesting a review to:
P.O. Box 9808
Toronto ON M1S 5T9
If writing a letter, please include the 19-digit roll number included on the Property Assessment Notice, the property owner’s full name, address and phone number and the reasons why the assessment may be incorrect.
Municipal Property Assessment Corporation
419 King Street West
Oshawa ON L1J 2K5
Fax: (905) 432-1071