How Property Is Assessed
To establish your property's assessed value, the Municipal Property Assessment Corporation (MPAC) analyzes property sales in your area. These sales provide a basis for the assessed values of similar properties. MPAC continually collects information about properties to ensure that those with similar features (age, living area, lot dimensions, location, construction, etc.) have similar assessed values. This method - current value assessment, is used by assessment jurisdictions in most provinces as well as by other countries. The Assessment Act requires that your property's assessed value be based on what it would likely have sold for on a specific date. For the 2017 through 2020 taxation years inclusive, the effective valuation date is January 1, 2016, with any market increases in assessment being phased in over this four year period, while assessment reductions are realized immediately. Due to COVID-19, this assessment valuation date was extended to cover the 2022 and 2023 tax years.
If you have further property assessment questions, please refer to our property assessment FAQs. If you require further details on your property's assessment, please contact MPAC directly at 1-866-296-6722 or by visiting their website at mpac.ca.
Determining Ownership of a Property
Owner names and mailing addresses for properties within the City of Pembroke are available in the annual roll book prepared by MPAC. This roll book is available for viewing at City Hall during regular business hours.
Property Assessment FAQs
| What is a property assessment? |
|
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). |
| Why have I received a property assessment notice in the mail? |
|
Property assessment notices are prepared by MPAC. Please see their website (mpac.ca) for more details. |
| How are residential property taxes calculated? |
| Residential property taxes are calculated using your assessed value, the municipal tax rate, and the education tax rate, which is set by the Province of Ontario. |
| How can I find the assessed value of properties similar to mine? |
|
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. |
| What if I don't think my assessed value is correct? |
|
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. |
| Who do I contact if I have questions? |
|
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. |
Supplementary and Omitted Assessments
| What is a supplementary assessment? |
|
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:
|
| What is an omitted assessment? |
|
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:
|
| How does the supplementary/omitted assessment work? |
|
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. |
| How is a supplementary tax bill calculated? |
| Supplementary taxes are determined by multiplying the supplementary assessment (increase in value) by the applicable tax rate and prorating this amount based on the number of days the building has been completed or occupied for the year. |
| When must the supplementary tax bill be paid? |
|
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. |
| Does this notice mean my property taxes will go up? |
|
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. |