Property Assessments

Assessment is one of several components used to determine your property taxes. Using your property's assessment value, you can estimate your property taxes using the municipal and educational rates. There are also additional fees for garbage and waste. Please note that this is just an estimate and does not reflect any budgetary increases or specific charges for the property (i.e. local charges). 

Property assessment notices are prepared by MPAC. Please see their website (mpac.ca) for more details.

You can use MPAC’s "About My Property" tool to search for comparable assessment values. Instructions for using the tool are provided for you.

Remember that January 1, 2016 phased-in assessment values are used for taxation purposes for tax years 2017 to 2023 inclusive.

For further information on the About My Property service, please visit mpac.ca.

You can ask MPAC to have another look at your assessed value by applying for a request for reconsideration. This is the mandatory first step in the appeal process.

The deadline for submitting your request for reconsideration is printed on your property assessment notice and is typically March 31 of the tax year for which you wish to appeal. There is no cost to file the request for reconsideration. Please visit mpac.ca.

If you have questions about your Property Assessment Notice, assessed value, or about assessment in general, please contact the MPAC office toll-free at 1-866-296-6722. You can also visit their website at mpac.ca.

If you have questions about your municipal property taxes or municipal tax rates, please contact the City of Pembroke's Tax Department by phone at 613-735-6821 ext. 1323 or by email.

A supplementary assessment is an additional assessment (increase in value) resulting from property improvements or changes, which were not reflected in the property tax bill for the current year and occurred after the return of the assessment roll. A supplementary assessment can be processed for the following reasons:  

• There is an increase in property value because of a new building or improvement
• A property ceases to be exempt from taxation or ceases to be eligible for assessment at the farm, managed forest, or conservation land classes
• A property ceases to be classified in a subclass of real property, farmlands awaiting development, commercial, or industrial vacant land
• A property becomes liable for taxation in a different property class

An omitted assessment is an additional assessment resulting from building a new structure (i.e. home) or addition, which was not previously recorded on the annual assessment roll. An omitted assessment can be processed for the current tax year and two preceding tax years for the following reasons: 

• There is an increase in property value because of a new building or improvement
• To assess and classify land that was previously exempt
• A property ceases to be classified as managed forest or conservation land

When the City issues a building permit, there will most likely be a value change in the property, which creates a supplementary/omitted assessment.

Your property assessment will need to be updated to reflect the completed work as a result of the building permit.

The Municipal Property Assessment Corporation (MPAC) will mail you a supplementary or omitted assessment notice that outlines such assessment values and the date(s) they take effect.

The bill must be paid by the due date indicated on your supplementary tax bill. The municipality must provide 21 days notice from the date issued to the due date.

It is a good idea to plan for this billing as soon as you start work on your property by putting money aside on a monthly basis to pay the bill when it comes due.

Note: If you are enrolled in the City’s Pre-Authorized Tax Payment Plan, any supplementary tax bill issued must be paid separately by the due date indicated on your tax bill.

If the supplementary notice is for additions or improvements to your property, then yes, your taxes will increase based on the revised total assessed value.

If your supplementary notice is only for a change in classification, the municipality applies a new tax rate to your property. The new tax rate could be higher or lower than what was previously billed.