| | | | | | | | | | | | | | Starting May 27: Annual Property Income and Expense Return | |
Each year, MPAC requests property information from property owners and/or their representatives as part of our Assessment Information Request Program. This annual initiative is crucial to our efforts to maintain accurate property records, deliver quality assessments, and inform changes to Ontario’s property landscape. Our largest campaign, the Property Income and Expense Return, runs from May 27 to July 22 and is sent to more than 35,000 income-producing properties, including multi-residential properties, retail stores, hotels, motels, golf courses, offices, and industrial malls. Where property information is required, MPAC will mail an information request letter to property owners, including municipal owners, outlining what information is needed, the submission deadline, and details on how to submit. Property owners are required to submit accurate, timely, and fulsome information, as stated in Section 11 of the Assessment Act. Submitting information on MPAC AboutMyProperty™ has a number of benefits, including: - Streamlined navigation with a user-friendly interface.
- Carry-forward functionality, where first-time users will have their information saved to support future submissions, and users who submitted last year can carry-over their 2025 submission, saving time and effort.
- The ability to view and print past submissions.
To assist with your municipal submission or to help answer questions from your community, resources are available on our Property Information and Expense Return page. | | | | | | | | | | New affordable rental housing subclass | |
The Province of Ontario has introduced a new optional affordable rental housing subclass within the multi‑residential and new multi‑residential classes starting in the 2026 taxation year.
The affordable rental housing subclass allows municipalities to reduce the municipal property tax rate by up to 35% on eligible units, provided an adopting by-law has been passed by the upper-or single-tier municipality. For 2026, the by-law must have been passed by September 30, 2025, and for subsequent years, by-laws can be passed at any time.
Implementation of the subclass for the 2026 taxation year will be delivered through an MPAC data collection campaign – supported by an online solution and in-year assessment notices – to update the classification of properties with eligible units.
All multi‑residential property owners will be asked to submit information through MPAC’s Assessment Information Request Program to help determine unit eligibility. Specifically, the information will be included as part of MPAC’s annual Property Income and Expense Return (PIER) campaign with questions regarding affordable rental housing added to the existing PIER request process. Property owners are encouraged to submit the requested information online through the Assessment Information Request Portal in MPAC AboutMyProperty™.
Based on owner submissions, MPAC will confirm the eligibility of all properties in Ontario, regardless of whether the municipality has adopted a by-law. MPAC will assign the new Realty Tax Qualifier (RTQ) Taxable Subclass 2 (T2) to all eligible properties. We will prioritize data delivery for municipalities that have already adopted a by-law. This fall, Special Amended Notices (SANs) will be issued for eligible properties in municipalities that have adopted by-laws to apply the subclass for the 2026 tax year. Eligible properties in all other municipalities will have the subclass applied in assessment products for the 2027 tax year. Please notify MPAC if your municipality adopts a by-law.
For questions, please contact your local Municipal and Stakeholder Relations team. | | | | | | | | Explore our 2025 Annual and Performance Report | | MPAC’s 2025 Annual and Performance Report is now available, highlighting how we supported municipalities and property owners across Ontario during a year of change and modernization. Focused on what matters most to communities, the report highlights how MPAC maintained a stable and reliable assessment base and provided access to property data and insights to support informed local decision‑making. Key highlights for municipalities include: - Reliable assessment growth to support municipal planning and service delivery, with $41.4 billion in new assessment added to municipal rolls across Ontario
- Strong service performance, with over 97% of municipal service commitments met and timely responses to municipal inquiries
- Deeper collaboration and engagement through webinars, working groups, localized insights, and tailored municipal supports
The report also outlines how MPAC’s ongoing investments in people, technology, and partnerships are helping municipalities navigate growth pressures, housing demand, and evolving local priorities.
We invite you to explore the 2025 Annual and Performance Report to see how MPAC delivered value last year and how this work continues to support municipalities and the communities you serve. | | | | | | | | | | | | Electronic Assessment Information file pilot extended | | Municipalities now have the option to access their Electronic Assessment Information (EAI) file monthly until February 28, 2027, following an extension of the original one‑year pilot program (launched in March 2025). Participation requires the execution of a new licensing agreement, and municipalities that did not take part last year are also welcome to participate. Prior to the pilot, municipalities were able to download the EAI file four (4) times per year in accordance with the Data Sharing Agreement between Teranet, MPAC, and the Province.
With this extension, municipalities can continue to receive monthly EAI file downloads, providing more timely access to assessment data to support planning, policy, and Geographic Information System (GIS) initiatives.
The EAI file delivers a comprehensive snapshot of assessment information for every roll number within a municipality, and contains five (5) files with the following databases: general property, name, structure, sale, and soil.
More frequent access enables GIS teams to easily integrate assessment data into mapping systems, while Planning and Finance teams can better monitor growth and changes in property types, property codes, structures, and services throughout the year.
To learn more about how municipalities can use the EAI file, view our Municipal Webinar Series session from January 30, 2025, Unlocking the Potential of MPAC Data Products.
If your municipality is interested, please contact your local Municipal and Stakeholder Relations team, who is available to answer questions and will coordinate the agreement digitally for quick execution. | | | | | | | | Help reduce inquiries: Educate residents on school support designation | | Encouraging residents to review and update their school support designation by June 1, 2026, will help municipalities prepare for smoother municipal and school board elections on October 26, 2026. Accurate school support information is shared with Elections Ontario, helping ensure voters receive the correct school board ballot and reduce confusion at voting time.
Municipal support plays a key role. When residents have clear, timely information, municipalities see fewer last‑minute questions, less voting‑day issues, and more confident voters.
To make outreach easy, MPAC has created a School Support Designation toolkit with frequently asked questions (FAQs) and ready‑to‑use content for municipal websites, newsletters, and social media. Our School Support Designation page also provides simple, step‑by‑step guidance residents can follow independently.
By sharing these resources, municipalities can proactively support residents, streamline election readiness, and reinforce their role as a trusted source of local information. | | | | | | | | | | New: Q4 2025 residential market insights | | The latest edition of The Residential Report: Market Insights is now available, offering a snapshot of residential property trends across Ontario in Q4 2025. The report highlights recent sales activity and market patterns for single and semi‑detached homes, condominiums, townhouses, and waterfront properties.
Municipal and regional results can be explored using the interactive map on our website, making it easy to drill down into local data. Previous editions are also available on our Research and Insights page, where you can review historical trends and compare quarterly changes over time.
The Q1 2026 report is coming soon – watch for the new insights and updates.
If you have any questions, including those about data usage and permissions, reach out to your local Municipal and Stakeholder Relations team. | | | | | | | | | | | | PRANs and PACNs on eligible R-Plans | | MPAC recently hosted a Municipal Webinar Series session outlining the new process for issuing Post Roll Amended Notices (PRANs) and Property Assessment Change Notices (PACNs) on eligible Reference Plans (R‑Plans), now in effect for the 2026 tax year. Our subject matter experts – MPAC's Ajay Maudhoo, Director, Valuation Data Services, Rob Warnes, Manager, Valuation Data Services, and Kallie White, Supervisor, Valuation Data Services – explained how eligible severances that were registered before roll return, but not reflected on the roll, will now be updated mid‑cycle using PRANs and PACNs. This aligns R‑Plans with existing processes for plans of subdivision and condominiums, supporting earlier capture of post‑severance assessment, improved transparency, and more timely assessment for municipalities. | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Northwestern Ontario Municipal Conference
We appreciated the opportunity to connect with municipal and provincial staff and elected officials at the Northwestern Ontario Municipal Conference (NOMA), held from April 22 to 24 in Thunder Bay. Throughout the conference, our Municipal and Stakeholder Relations and Government Relations teams met with municipal leaders at our exhibitor booth and during one‑on‑one conversations. These discussions focused on sharing timely updates, answering questions, and, most importantly, listening to what municipalities in Northwestern Ontario need to support local decision‑making and planning. A highlight of the conference was MPAC’s sponsored session, which welcomed approximately 125 delegates. The session explored how our continuous assessment work provides stability and predictability for municipalities, and how collaborating with our municipal partners helps turn that foundation into practical value. Drawing on examples from northern and rural communities, the discussion highlighted our focus on education, trusted data, and actionable insight that reflect municipal realities today – and what’s ahead. Insights shared by delegates at NOMA will help inform how we continue to enhance our products, services, and support for municipalities. Thank you to everyone who took the time to connect with us – we look forward to continuing the conversation and working alongside you to support local priorities. | | | | | | | | | |
Spring conferences
It was great to connect with our municipal partners and other local community leaders at several events across Ontario this spring, including the East Central Farm Show in Lindsay (March 4–5), Association francophone des municipalités de l’Ontario (AFMO) Conference in Sudbury (March 25–26), the Ontario Business Improvement Area Association (OBIAA) Conference in St. Catharines (April 19–22), and the Ontario Small Urban Municipalities (OSUM) Conference in Parry Sound (April 29–May 1). These opportunities to listen, exchange perspectives, and strengthen relationships reinforce the importance of ongoing dialogue and collaboration. We value these conversations as they continue to inform how we strengthen our support for municipalities and respond to evolving local needs. | | | | | | | | | | | | | |
Municipal conferences are a valuable opportunity for us to hear directly from you, share timely updates, and talk through the issues shaping your community. We’re looking forward to seeing you in person at our upcoming conference sessions and exhibitor booths:
- May 11–13: Federation of Northern Ontario Municipalities (FONOM) Conference in Timmins
- May 20–22: Ontario Municipal Administrators Association (OMAA) Spring Workshop in Muskoka Lakes
- June 7–10, 2026: Association of Municipal Managers, Clerks and Treasurers of Ontario (AMCTO) Conference in Huntsville
- August 16–19, 2026: Association of Municipalities of Ontario (AMO) Conference in Ottawa
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